Kugadzirira Superyacht? Hezvino Zvaunoda Kufunga (1 pa2)

  • Publication 8 March 2024

  • | Reference IN840

Kana iwe kana mutengi wako ukafunga nezve Superyacht yavo itsva inogona kuunza zviono zvekuzorora zvine umbozha, mvura yeblue yakajeka uye kunyura muzuva; Ukuwo, ini ndinopokana zvakanyanya chinhu chekutanga chinouya mupfungwa kudikanwa kwekunyatsoronga mutero uye manejimendi zvinorehwa zvinoenda pamwe chete nechinhu chakakwirira chakadaro.

Pano paDixcart, taida kugadzira zvimwe zvinyorwa zvinobatsira uye zvinodzidzisa kuti zvishande zviri nyore kugaya masumo kune mamwe mazwi akakosha ekuronga superyacht:

  1. Izvo zvakakosha kufunga nezve Superyacht muridzi; uye,
  2. Kunyatsotarisisa chimiro chevaridzi, Mureza, VAT uye zvimwe zvinotariswa kuburikidza nekushanda kesi zvidzidzo.

Muchinyorwa 1 che2, tichatarisa muchidimbu zvinhu zvakakosha senge:

Ndeapi Mabatiro Andinofanira Kufunga Kune Superyacht?

Paunenge uchifunga nezve anonyanya kushanda ari muridzi chimiro iwe unofanirwa kufunga kwete chete zvakananga uye zvisina kunanga mutero, asiwo kudzikisira kwemutoro wega. 

Imwe nzira yekugadzirisa chinzvimbo ichi ndeyekugadzwa kwesangano rekambani, iro rinoshanda sechimiro chekubata, kuva muridzi wechikepe pachinzvimbo cheMuridzi Anobatsira.

Zvinodiwa zvekuronga mutero uye zvimiro zviripo zvichabatsira kutsanangura matunhu anodiwa. Sangano richave riri pasi pemitemo yenzvimbo uye mutero wemitero, saka matunhu emazuva ano ekumahombekombe seIsle of Man inogona kupa mutero usina kwazvakarerekera uye zvinoenderana nepasi rose solutions.

The Isle of Man inopa zvakasiyana-siyana zvezvivakwa kune Ultimate Beneficial Owner (UBO) uye avo vanopanga mazano; zvakaita se Akazvimirira Makambani Makambani uye Kudyidzana Kwakaganhurirwa. Sezvacherechedzwa, chimiro chekugadzirisa chinowanzo temwa nemamiriro emutengi uye zvinangwa, semuenzaniso:

  • Ngarava ndiyo yaitarisirwa kushandiswa kureva yakavanzika kana yekutengesa
  • Nzvimbo yemutero yeUBO

Nekuda kwekureruka kwavo uye kuchinjika, Limited Partnerships (LP) kana Private Limited Makambani (Private Co) anowanzo kusarudzwa. Kazhinji, iyo LP inoshandiswa neSpecial Purpose Vehicle (SPV) - kazhinji iyo Private Co.

Yacht Ownership uye Akaganhurirwa Kudyidzana

MaLP akaumbwa paIsle of Man anotongwa ne Kubatana Mutemo 1909. Iyo LP inhengo yakabatanidzwa ine chikwereti chishoma uye inogona kunyorera hunhu hwakasiyana hwepamutemo pakutanga pasi pe Yakaganhurirwa Kudyidzana (Legal Personality) Act 2011.

Iyo LP ine angangoita mumwechete General Partner uye mumwechete Akaganhurirwa Partner. Kutungamira kwakaiswa kuna General Partner, uyo anoita basa rinoitwa neLP kureva manejimendi ezuva nezuva uye chero sarudzo inodiwa nezvimwe zvakadaro. Zvakanyanya kukosha kuti General Partner ane mutoro usingaperi, uye nekudaro anosungirwa kusvika padanho rakazara. mitoro yose nemitoro yakaitwa. Nechikonzero ichi General Partner angangove ari Private Co.   

Iyo Yakaganhurirwa Partner inopa capital inobatwa neLP - mune ino chiitiko, nzira yekubhadhara iyo yacht (chikwereti kana kuenzana). Mhosva yeMushandi Wekuganhurirwa inoganhurirwa kusvika pamwero wekupa kwavo kuLP. Izvo zvakakosha zvakakosha kuti Iyo Yakaganhurirwa Partner haitore chikamu mune inoshanda manejimendi yeLP, zvimwe vangazoonekwa seGeneral Partner - kurasikirwa nemutoro wavo wakaderera uye nekugona kukunda kuronga kwemutero, zvichitungamira kune isingatarisirwe mutero mhedzisiro.

Iyo LP inofanirwa kuve neIsle yeMan Yakanyoreswa Hofisi nguva dzese.

General Partner angave Special Purpose Vehicle ("SPV") inotora fomu yePrivate Co inotungamirwa nemupi webasa - semuenzaniso, Dixcart aizogadzira Isle of Man Private Limited Company seGeneral Partner neIsle of Man Directors, uye iyo Limited Partner ingave iyo UBO.

Yacht Ownership uye SPVs

Zvinogona kubatsira kutsanangura zvatinoreva kana tichiti SPV. A Special Purpose Vehicle (SPV) isangano riri pamutemo rakavambwa kuti riite chinangwa chakatsanangurwa, chinowanzo batanidzwa kune njodzi yeringfence - ingave iri pamutemo kana yemari. Izvi zvinogona kuva kukwidza mari, kuita kutengeserana, kubata mari kana semuenzaniso, kuita seGeneral Partner.

Iyo SPV yaizoronga chero nyaya dzinodiwa pakutonga kwakanaka uye kwakanaka kweyacht; kusanganisira kupa mari pazvinenge zvakakodzera. Semuyenzaniso, kuraira kuvaka, kutenga matende, kushanda neakasiyana echitatu-bato nyanzvi kuti vashandise, kutonga uye kuita kugadzirisa kweYacht nezvimwe.

Kana Isle of Man iriyo yakanyanya kukodzera masimba ekubatanidzwa, kune marudzi maviri ePrivate Co anowanikwa - aya Makambani Mutemo 1931 uye Makambani Mutemo 2006 makambani.

Makambani Act 1931 (CA 1931):

Iyo CA 1931 kambani inhengo yechinyakare, inoda Hofisi Yakanyoreswa, Vatungamiriri vaviri uye Munyori Wekambani.

Makambani Act 2006 (CA 2006):

Kana tichienzanisa iyo CA 2006 kambani inokwenenzverwa zvekutonga, ichida Kunyoreswa Hofisi, Dhairekita mumwechete (anogona kunge ari mubatanidzwa) uye Akanyoreswa Mumiriri.

Kubva 2021, makambani eCA 2006 anogona kunyoresa zvakare pasi peCA1931 Act, nepo inverse yaigara ichigoneka kubva pakatanga CA 2006 - nekudaro, marudzi ese ePrivate Co anoshandurwa. Unogona verenga zvakawanda nezve kunyoresa patsva pano.

Isu tinowanzo kuona iyo CA 2006 nzira yakasarudzwa neakawanda mayachting zvimiro, nekuda kwekureruka kwakapihwa. Nekudaro, kusarudzwa kwemotokari yemakambani kunotongwa nezvinodiwa zvekuronga uye zvinangwa zveUBO.

Ndekupi Kwandinofanira Kunyoresa Superyacht?

Nekunyoresa ngarava kune imwe yezvinyorwa zvakawanda zvekutumira zviripo, muridzi wacho ari kusarudza kuti ndeupi mitemo nemasimba avachafamba pasi pawo. Iyi sarudzo ichatongawo zvinodiwa maererano nekutonga uye kuongororwa kwechikepe.

Mamwe maregistries anopa mamwe akagadziridzwa mutero uye maitiro ekunyoresa, uye hutongi hunogona kupawo akasiyana emutemo uye emutero mabhenefiti. Nekuda kwezvikonzero izvi, the British Red Ensign kazhinji mureza wesarudzo - unowanikwa kuburikidza nenyika dzeCommonwealth, kusanganisira:

Pamusoro peCayman neManx kunyoresa, isu tinowanzo kuona vatengi vachifarira Zvitsuwa Masharo uye Malta. Dixcart ine hofisi mukati Malta ndiani anogona kutsanangura zvizere mabhenefiti ayo anopihwa nehurumende uye ane ruzivo rwakakura rwekumisikidza ngarava.

Ese ari mana emasimba aya anopa mabhenefiti ekutonga, nharaunda dzemazuva ano dzemitemo uye dzinoenderana ne Paris Memorandum yeKunzwisisa paPort State Control - chibvumirano chepasi rose pakati pe27 Maritime Authorities.

Sarudzo yemureza inofanira zvakare kutariswa nezvinangwa zveUBO uye kuti chikepe chinofanirwa kushandiswa sei.

Ndezvipi Zvinokonzeresa Pakutenga/Kutengesa Kunze kweSuperyacht?

Zvichienderana nemusanganiswa wezvinhu zvine chekuita nemuridzi nekunyoreswa nezvimwewo. kufamba nechikepe pakati penzvimbo dzemvura kazhinji kunoda kutariswa zvakanyanya. Panogona kuve neakakosha maCustoms Duty anofanirwa, mumamiriro asina kubatwa zvakanaka.

Semuenzaniso, mayacht asiri eEU anofanirwa kupinzwa kunze kwenyika muEU uye ari pasi pemutengo wakazara weVAT paukoshi hweyacht, kunze kwekunge kuregererwa kana maitiro achigona kushandiswa. Izvi zvinogona kupa mutengo wakakura kumuridzi we superyacht, iye zvino anogona kukweretwa kusvika ku20%+ yemutengo weyacht, panguva yekutengwa kunze kwenyika.

Sezvakataurwa pamusoro apa, nekuronga kwakakodzera, nzira dzinogona kushandiswa dzinogona kuderedza kana kudzima mhosva iyi. Kungotaura zvishoma:

Matanho eVAT kune Akavanzika Charter Yachts

Kupinda Kwenguva pfupi (TA) - Yachts Yakasarudzika

TA inzira yeEU Customs, iyo inobvumira zvimwe zvinhu (kusanganisira maYachts ega) kuti zviunzwe muCustoms Territory nererudzo yakazara kana chikamu kubva kumitero nemitero, zvichienderana nemamiriro ezvinhu. Izvi zvinogona kupa kusvika kumwedzi ye18 yekusunungurwa pamitero yakadai.

Muchidimbu:

  • Izvo zvikepe zvisiri zveEU zvinofanirwa kunyoreswa kunze kweEU (semuenzaniso Cayman Islands, Isle of Man kana Marshall Islands nezvimwewo);
  • Muridzi wepamutemo anofanira kunge asiri-EU (semuenzaniso Isle of Man LP uye Private Co etc.); uye
  • Munhu ari kushandisa ngarava anofanira kunge asiri weEU (kureva kuti UBO haisi mugari weEU). 

Unogona verenga zvakawanda nezve TA pano.

Matanho eVAT eCommercial Charter Yachts

French Commercial Exemption (FCE)

Maitiro eFCE anobvumira ma yachts ekutengesa anoshanda mumvura yeFrance territorial water kuti abatsirwe kubva mukusunungurwa kweVAT.

Kuti ubatsirwe kubva kuFCE, yacht inoda kutevedzera zvishanu zvinodiwa:

  1. Yakanyoreswa seyacht yekutengesa
  2. Inoshandiswa kutengeserana
  3. Iva nevashandi vanogara muchikepe
  4. Chikepe chinofanira kunge chiri 15m+ muKureba
  5. Inosvika makumi manomwe muzana emachata anofanirwa kuitwa kunze kweFrench Territorial Waters:
    • Nzendo dzinokodzera dzinosanganisira idzo nzendo dzekunze kwemvura dzeFrance neEU, semuenzaniso: rwendo rwunotanga kubva kune imwe EU kana isiri yeEU dunhu, kana uko yacht inofamba mumvura dzepasirese, kana kutanga kana kupera muFrance kana Monaco kuburikidza nemvura yepasirese.

Avo vanosangana nezvinodiwa vanogona kubatsirwa kubva kuVAT yekuregererwa kwekunze (inowanzo kuverengerwa kukosha kwehull), hapana VAT pakutenga kwezvinhu uye masevhisi nechinangwa chekutengesa kutengeserana, kusanganisira kusabhadhara VAT pakutenga mafuta.

Sezvauri kuona, kana zvichibatsira, FCE inogona kunge yakaoma mukushanda, kunyanya maererano nekutevedzera pfungwa yechishanu. Imwe nzira "isina kuregererwa" iFrench Reverse Charge Scheme (FRCS).

French Reverse Charge Scheme (FRCS)

Chisungo 194 cheEU Directive paCommon System yeValue Added Tax yakaunzwa kuti ideredze mutoro weVAT wekutonga wevese EU Nhengo dzeNyika uye nevanhu vasina kusimba vanoita bhizinesi munyika dziri nhengo dzeEU. Nekuda kwehungwaru hwakapihwa maererano nekuita, Vakuru veFrance vakakwanisa kuwedzera Directive iyi kuti vape masangano asina kuumbwa mamwe mabhenefiti eVAT kuburikidza nekuita kweFRCS.

Nepo masangano eEU anofanirwa kuita zvinhu zvina kunze kwenyika mukati memwedzi gumi nemiviri, kuti akwanise kuwana FRCS, masangano asiri eEU (seakasanganisirwa Isle of Man LPs) haafanire kuzadzisa chirongwa ichi. Ivo zvakadaro vachiri kuda kuita mumiriri weFrance VAT kuti abatsire nemabasa ekutonga enzvimbo uye zvimiro.

Hapana VAT ichabhadharwa pakupinzwa kunze kwenyika pasi peFRCS, uye nekudaro hazvizoda kubhadharwa. Zvakadaro, VAT pazvinhu nemasevhisi ichiri kubhadharwa, asi inogona kudzoserwa gare gare. Naizvozvo, iko iko kushandiswa kweFRCS kunogona kupa cashflow kwazvakarerekera VAT mhinduro. 

Kana kutengwa kweFRC kwapera uye yacht yapinzwa muFrance, yacht inopihwa mahara-kutenderera uye inogona kushanda mune zvekutengesa mukati meEU chero nharaunda pasina kurambidzwa.

Sezvauri kuona, nekuda kwezvimiro uye zvikwereti zvemutero zviri panjodzi, kupinza munyika kunofanirwa kurongwa nemazvo uye Dixcart inoshanda nenyanzvi vanodyidzana navo kuti ive nechokwadi chekuteedzera zvinodiwa.

Malta VAT Deferral

Panyaya yekutengeserana kwekutengesa chiitiko, Malta inopa imwe bhenefiti kana zvasvika pakuunza kunze kwenyika.

Mumamiriro ezvinhu akajairwa, kupinza yacht muMalta kunokwezva Vat nechiyero che18%. Izvi zvinoda kubhadharwa pakuunzwa kunze kwenyika. Pane imwe nguva, apo kambani inoshandisa yacht kuita zvekutengesa, kambani yaizoti iyo Vat yadzoserwa mukudzoka kweVat.

Vakuru veMalta vakaronga hurongwa hwekuregedzerwa kweVat hunobvisa kukosha kwekubhadhara VAT pakutenga kunze kwenyika. Iko kubhadharwa kweVAT kunomiswa, kudzamara yekutanga VAT kudzoka kwekambani, uko chinhu cheVAT chinozonzi chakabhadharwa uye chakadzoserwa, zvichikonzera chinzvimbo cheVAT chavakarerekera kubva pakubuda kwemari-kwekuona pakupinzwa kunze kwenyika.

Iko hakuna mamwe mamiriro akabatanidzwa kune iyi gadziriro.

Sezvauri kuona, nekuda kwezvimiro uye zvinogona kuitika mutero zvikwereti zviri panjodzi, kupinza kunze kwenyika kunogona kuve kwakaoma uye kunoda kunyatso kurongwa. 

Dixcart ine mahofisi mune ese ari maviri Vechiwi Man uye Malta, uye takaiswa zvakanaka kuti tibatsire, tichiva nechokwadi chekutevedzwa kwakafanira kwezvirongwa.

Crewing Kufunga

Zvakajairika kuti vashandi vashandiswe kuburikidza nevechitatu-bato agency. Mumamiriro ezvinhu akadai, iyo yechitatu-bato agency inobata chibvumirano chevashandi nevaridzi vesangano (kureva iyo LP). Iyo agency ichave nebasa rekuongorora uye nekupa nhengo dzevashandi veese nhanho yevakuru uye chirango - kubva kuna Captain kuenda kuDeckhand. Ivo vachashanda pamwe chete nevanopa masevhisi vakaita seDixcart kuve nechokwadi chezvakanakisa chiitiko cheUBO nevaenzi vavo.

Dixcart inogona sei kutsigira yako Superyacht Planning

Kwemakore makumi mashanu apfuura, Dixcart akagadzira hukama hwakasimba hwekushanda nevamwe venyanzvi dzinotungamira muindasitiri yeyachting - kubva mutero uye kuronga zviri pamutemo, kuvaka, kutonga kweyacht uye vashandi.

Kana zvabatanidzwa neruzivo rwedu rwakakura mukushanda kunoshanda uye kwakanaka kwemasangano emakambani, kunyoreswa uye kutonga kwezvivakwa zveyacht, isu takaiswa zvakanaka kuti tibatsire nema superyachts eese saizi nezvinangwa.

Pinda Mukati

Kana iwe uchida rumwe ruzivo nezve yacht dhizaini uye kuti tingabatsira sei, ndapota inzwa wakasununguka kuti ubate Paul Harvey pa Dixcart.

Neimwe nzira, iwe unogona kubatana ne Paul pa LinkedIn

Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.

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