Switzerland Lump Sum Mutero Regime
Switzerland Residence Kuburikidza Nemvumo Yekushanda
- Benefits
- Zvemari/Zvimwe Zvisungo
- Zvimwe Zvinyorwa
Switzerland Lump Sum Mutero Regime
Iyo Swiss Lump Sum System yeMutero yakavakirwa pamari inofungidzirwa, kazhinji inopeta kanomwe kukosha kwepagore kwekurenda kwenzvimbo inogarwa muSwitzerland.
Mutero kumutero wenhaka unosiyana kubva kucanton kuenda kucanton. Makoni mashoma haashandisi mutero wenhaka. Vazhinji havaibhadharise pakati pevakaroorana kana pakati pevabereki nevana, uye vanobhadharisa mutero une mwero uri pasi pegumi muzana kune vamwe vana.
Vanhu vanobhadhariswa mutero pasi peLump Sum Regime vanokwanisa kubata mari yavo yepasi rose kubva kuSwitzerland.
Switzerland Lump Sum Mutero Regime
Mutero weSwitzerland unobhadharwa pamari inofungidzirwa, kazhinji kanenge kanomwe kukosha kwekurenda kwepagore kwenzvimbo inogarwa muSwitzerland. Iyo chaiyo yemutero yemutero inotsamira pane canton uye nzvimbo yekugara mukati mecanton.
Hurumende yeSwitzerland yakasimbisa kuzvipira kwayo kuchengetedza Lump Sum System yeMutero munaNovember 2014.
Switzerland Lump Sum Mutero Regime
Hutongi uhwu hunoshanda kune vekune dzimwe nyika vanotamira kuSwitzerland kekutanga, kana mushure mekusavapo kwemakore gumi, uye vasingazoshandirwe kana kuita zvekutengesa muSwitzerland.
Ndokumbira utarise kuti kune makumi maviri nematanhatu Swiss cantons.
Iwo matatu chete maSwiss cantons eAppenzell, Schaffhausen neZurich akabvisa Lump Sum System yeMutero muna 2013.
- Benefits
- Zvemari/Zvimwe Zvisungo
- Zvimwe Zvinyorwa
Switzerland Residence Kuburikidza Nemvumo Yekushanda
Chibvumirano chekushanda cheSwitzerland chinopa munhu asiri wekuSwitzerland kuti ave mugari wemuSwitzerland zviri pamutemo.
Mutero
- Vanhu
Imwe neimwe canton inoisa yayo mutero mitero uye kazhinji inoisa inotevera mitero: mari yekuwana hupfumi, real estate, nhaka uye chipo mutero. Mutero wemutero unosiyana necanton uye uri pakati pe21% ne46%.
MuSwitzerland, kuchinjiswa kwemidziyo, parufu, kune murume / mukadzi, vana uye / kana vazukuru, hakuregererwe zvipo nemutero wenhaka, mumakandoni mazhinji.
Mari inowanikwa inowanzo kuve yemutero mahara, kunze kwekunge iri real estate. Kutengeswa kwemasheya ekambani kunoenzanisirwa senhumbi, iyo isingabhadhariswe mutero wemari inowanikwa.
- Swiss Makambani
Makambani eSwitzerland anogona kunakidzwa ne zero mutero wemari yekuwana mari uye mari yekugovera, zvichienderana nemamiriro ezvinhu.
Makambani anoshanda anobhadhariswa mutero seinotevera:
- Mutero weFederal pamubhadharo wemambure uri pamwero unoshanda we7.83%.
- Iko hakuna mutero mukuru padanho remubatanidzwa. Mutero mukuru unosiyana pakati pe0% ne0.2% zvichienderana neSwitzerland canton iyo kambani yakanyoreswa mairi. MuGeneva, mutero mukuru wemutero i00012%. Nekudaro, mumamiriro ezvinhu apo kune 'yakakura' purofiti, hapana mutero mukuru uchafanirwa.
Pamusoro pemitero yemubatanidzwa, cantons ine yavo yemitero masisitimu:
- Iyo inoshanda cantonal uye yemubatanidzwa yemari yemutero mwero (CIT) iri pakati pe12% ne14% mumazhinji macanton. Iyo Geneva yemubatanidzwa mutero mwero ndeye 13.99%.
- Swiss Holding Makambani anobatsira kubva mukuregererwa kwekutora chikamu uye haabhadhare mutero pane purofiti kana mibairo mikuru inobva mukukwikwidza kunokodzera. Izvi zvinoreva kuti yakachena Holding Kambani haibvisirwe mutero weSwitzerland.
Anonyima Mutero (WHT)
- Iko hakuna WHT pakugoverwa kwegovedhi kune vanogovaniswa vanogara muSwitzerland uye/kana muEU (nekuda kweEU Parent/Subsidiary Directive).
- Kana vagovani vachigara kunze kweSwitzerland uye kunze kweEU, uye chibvumirano chemutero chakapetwa kaviri chichishanda, mutero wekupedzisira pakugovera kazhinji uri pakati pe5% ne15%.
Switzerland ine yakakura zvakapetwa kaviri mutero chibvumirano network, iine mukana wezvibvumirano zvemitero nenyika dzinopfuura zana.
Switzerland Residence Kuburikidza Nemvumo Yekushanda
Kune nzira nhatu dzekuve nekodzero yekushanda muSwitzerland:
1. Kupinzwa basa neSwiss Company iripo
Munhu wacho achada kutsvaga basa uye mushandirwi anonyoresa basa, munhu asati atanga basa.
Mushandirwi anofanirwa kunyorera kuvakuru veSwitzerland vhiza yebasa, nepo mushandi achinyorera vhiza yekupinda kubva kunyika yake. Visa yebasa inobvumira munhu kuti agare uye ashande muSwitzerland.
2. Kuumba kambani yeSwiss uye kuva mutungamiriri kana mushandi weKambani
Chero asiri weSwiss nyika anogona kuumba kambani uye nekudaro anogona kugadzira mabasa kune zvizvarwa zveSwitzerland uye kubatsira mukusimudzira hupfumi hwenyika. Muridzi wekambani anokodzera kuwana mvumo yekugara muSwitzerland, chero bedzi achishandirwa nayo mune chinzvimbo chepamusoro.
Zvinangwa zvekambani zvinoonekwa sekubatsira zvakanaka kune chimiro chekambani yeSwitzerland zvinosanganisira; kuvhura misika mitsva, kuchengetedza kutengesa kunze kwenyika, kumisa hukama hwakakosha mune zvehupfumi kunze kwenyika, uye kugadzira mari itsva yemutero. Zvinodiwa chaizvo zvinosiyana nekanton.
Vasiri veEU/EFTA verudzi vanofanirwa kuumba kambani nyowani yeSwitzerland kana kuisa mari mukambani yeSwitzerland iripo. Kune zvakare mwero wepamusoro wezvido zvekushingairira zvinofanirwa kuzadzikiswa pane zveEU/EFTA zvizvarwa, uye chirevo chebhizinesi chinozodawo kupa mukana wakakura.
Mukutanga, kambani inofanirwa kuunza mari yegore negore yeCHF 1 miriyoni, uye kugadzira mabasa matsva, kushandisa matekinoroji matsva uye/kana budiriro yedunhu.
Matanho kune vese EU/EFTA nevasiri veEU/EFTA zvizvarwa zviri nyore, kana mugari mutsva akaumba kambani yeSwitzerland uye achishandirwa nayo.
3. Kuisa mari muSwiss Company uye kuva mutungamiriri kana mushandi weKambani.
Vanyoreri vanogona kusarudza kuisa mari mukambani iri kunetseka kuwedzera sezvo ichishaya mari inodiwa. Iyi mari nyowani inofanirwa kugonesa kambani kugadzira mabasa uye kubatsira hupfumi hweSwitzerland kuti uwedzere. Mari yacho inofanirwa kuwedzera kukosha kwehupfumi kune imwe nzvimbo yeSwitzerland
Switzerland Residence Kuburikidza Nemvumo Yekushanda
Kana uchinyorera basa reSwitzerland uye / kana mvumo yekugara, mirau yakasiyana inoshanda kune veEU neEFTA vemunyika vachienzaniswa nedzimwe nyika.
Vagari veEU/EFTA vanonakidzwa nekuwana kwekutanga kumusika wevashandi muSwitzerland.
Vagari venyika yechitatu vanongobvumidzwa kupinda mumusika wevashandi weSwitzerland kana vachinyatsokodzera (Mamaneja, nyanzvi uye/kana vane zvitupa zvedzidzo yepamusoro).
Ndokumbira utarise kuti kune makumi maviri nematanhatu Swiss cantons. Iwo matatu chete maSwiss cantons eAppenzell, Schaffhausen neZurich akabvisa Lump Sum System yeMutero muna 26.
Dhawunirodha Yakazara Rondedzero yeZvirongwa - Bhenefiti & Criteria (PDF)
Kurarama muSwitzerland
Switzerland ndeimwe yenyika makumi maviri nenhanhatu dziri munharaunda ye'Schengen' uye mvumo yekugara yeSwitzerland ichakubatsira iwe kunakidzwa nekodzero dzekufamba dzeSchengen.
Nyika inotopa yakasarudzika musanganiswa wemabhenefiti, Switzerland inopawo zvinoyevedza: 'Lump Sum System of Taxation'. Chero bedzi iwe uchigara muSwitzerland kekutanga kana kudzoka mushure memakore gumi-usipo, mutero wako wemari uye hupfumi hunobva pamari yako yekugara muSwitzerland, KWETE pamuhoro wako wepasirese kana midziyo. Ndapota taura nesu kuti tizive zvakawanda.
Kuenda kuSwitzerland
Switzerland iri pakati peEurope, yakaganhurwa ne; Germany, France, Austria uye Italy. Iyo ine hukama hwepedyo kune ruzhinji rwenyika dzeEurope uye inhengo yeEuropean Free Trade Association (EFTA), asi haisi nhengo yeEU.
Switzerland yakakamurwa kuita 26 cantons, imwe neimwe parizvino ine hwaro hwayo hwemutero.
Mutero Zvakanakira Kana Uchigara muSwitzerland
Kana munhu aine mvumo yekushanda yeSwitzerland, anogona kuve mugari weSwitzerland. Vanofanira kunge vaine basa kana kuumba kambani uye voshandirwa nayo. Zviri nyore kuti vagari veEU vane makore anopfuura makumi mashanu neshanu, vasiri kushanda, vatamire kuSwitzerland, chero vakazvimiririra mune zvemari.
Iyo 'Lump Sum System of Taxation' inoshandiswa kune vanhu vanoenda kuSwitzerland kekutanga kana kudzoka mushure memakore gumi asingaite. Hapana basa rinogona kuitwa muSwitzerland, asi munhu wacho anogona kushandirwa kune imwe nyika uye anogona kutungamira zvinhu zvepachivande muSwitzerland.
Iyo 'Lump Sum System of Taxation' inovamba mutero wemari nehupfumi pamari yekugara yemuteresi muSwitzerland, KWETE pamari yaanowana pasi rose kana midziyo.
Kana iyo mutero (mari yekugara muSwitzerland), yatemerwa uye yakabvumiranwa nevakuru vemitero, ichave iri pasi peyakajairwa mutero mune iyoyo canton.
Nyika dzechitatu nyika (dzisiri EU / EFTA), vanofanirwa kubhadhara mutero wepamusoro-soro pa "chikuru cantonal kufarira". Izvi zvinowanzoenzana nekubhadhara mutero pane inoonekwa (kana chaiyo) mari yegore, yepakati peCHF 400,000 neCF 1,000,000, uye zvinoenderana nezvinhu zvinoverengeka, kusanganisira kandoni chaiyo inogara munhu.
