Superyacht Planning: Working Case Studies (2 ye2)
Yedu pfupi pfupi yekuronga ye superyacht ine chinangwa chekupa hwaro hwekunzwisisa kune avo vanofunga kuvaka kana kutenga ngarava. Mune ino, chinyorwa chechipiri munhevedzano, tichanyatsotarisa kuti zvinhu zvakasiyana-siyana zvinosangana sei mukushanda kwe superyacht, kuburikidza nezvidzidzo zviviri zviri nyore.
Kana usati waverenga chinyorwa chekutanga uye uchida, ndapota tevera iyi link iripazasi:
Muchikamu chino tichatarisa nyaya mbiri dzezvidzidzo:
- Chidzidzo Chidzidzo 1 inotarisa 20m yacht (MY-20) yekushandisa yega; uye
- Chidzidzo Chidzidzo 2 inotarisa 50m superyacht (MY-50) inoshandiswa kune zvese zvakavanzika uye charter.
Nyaya Chidzidzo 1: MY-20
MY-20 chivakwa chitsva 20m yacht, yakatengwa neUK mugari wekupedzisira anobatsira muridzi (UBO). Chinangwa cheMY-20 ndechekufamba mukati memvura yeMediterranean, pasina chinangwa chekufamba nechikepe kunze kwenyika. Iyo UBO haidi kuita hunyanzvi hwekutarisira yacht sezvo ichizonyanya kushandiswa sechikepe chemasikati, uye vashandi vachange vachibatikana pamutengo wezuva.
uridzi
Nepo MY-20 ichizoshandiswa sengarava yakazvimirira, pachine zvikwereti zvakawanda zvinoda kudzikiswa. Sangano rine muridzi rinogara richikurudzirwa kudzikamisa chero zvikwereti zvisingakodzeri zvemunhu izvo UBO inogona kuratidzwa kuburikidza nekushanda MY-20. Semuenzaniso kuvharira chero kuratidzwa kune zvemunhu zvikumbiro eg tortious, contractual etc.
Kupfuurirazve, kudzivirira iyo UBO kuti ionekwe semushandi kana de facto Director wesangano, zviri nani kushandisa mota inoonekera, senge Yakaganhurirwa Partnership. Iyo Isle of Man Partnership inogona kunyorera hunhu hwakaparadzana hwepamutemo, uye nekudaro hudiki hudiki pakutanga.
Kune iyi gadziriro UBO yedu ichave Yakaganhurirwa Partner, ine mutoro unogumira kune yavo mipiro kuKudyidzana. Iyo General Partner ine mutoro usingaperi uye nekudaro ichave Yakakosha Chinangwa Vehicle (SPV). Pano, iyo SPV iIsle of Man Private Limited Company (IOM Co Ltd) iyo zvakare inobatsira kubva kune yakapatsanurwa hunhu hwemutemo uye nekudaro diki diki.
SaGeneral Partner, IOM Co Ltd ichapa manejimendi uye kutonga kweMY-20 nemashandiro ayo. Mukuita izvi, IOM Co Ltd ichatungamira ngarava, kusanganisira kuita misangano yebhodhi, kuita sarudzo, kuita mafirita egore, maakaundi anosanganisira kugadzikiswa kwemainvoice, kuongorora uye kubvumirana chero zvibvumirano zvekondirakiti zvinoshanda, uye zvechokwadi kushanda pamwe naKaputeni. Izvo zvakakosha kuti UBO isaonekwe ichiita chimwe cheichi chiitiko, zvimwe vangazonzi General Partner uye kukunda kuronga.
mureza
Sarudzo yemureza yeUBO inotsanangura mitemo nemirau iyo MY-20 ichafamba pasi payo. Ichavawo nezvainoita pakureruka kwehutungamiri. Naizvozvo, kusarudzwa kwekunyoresa kwakakosha.
Sezvo MY-20 iri nekuda kwekungofamba nechikepe mukati meEU mvura, iyo EU mureza nyika ichaita zvakanyanya. Kubva pane zviripo registries, the Malta Ship Registry ndiyo hombe muEurope uye imwe yemarejista makuru engarava pasi rose. Merchant Shipping Directorate inotsanangura MY-20 seyacht yakazvimirira yakanyoreswa, nekuti yacht yekunakidzwa inoshandiswa nechinangwa chemuridzi chete, yakareba 6m+, haina kutengeserana uye haitakuri vafambi kuti vatariswe.
Mureza weMalta unobatsira kwatiri nekuti maitiro ekunyoresa akatwasanuka sezvo registry yeMalta irejista yemazuva ano uye inotungamira.
Kunyoreswa kuchapihwa chete kana iyo Malta Maritime Administration ichigutsikana kuti ngarava inopindirana nemaitiro ese ekuchengetedza, kuchengetedzwa uye kusvibiswa kwekudzivirira zvinodiwa nezvibvumirano zvepasi rese. Munguva yekunyoresa maitiro akakodzera evidential magwaro anodiwa zvakare. Zvinyorwa zvinofanirwa kusanganisira humbowo hwemuridzi kubva kune yekare registry kunze kwekunge chikepe chiri chitsva.
Iwe unogona kuverenga zvakawanda pamusoro nei Malta iri nzvimbo yakanaka yekumisikidza ngarava, pano.
Export / Export
Nepo iyo UBO nevaridzi vesangano vasiri veEU vagari uye MY-20 ingarava yakazvimirira, Kupinda Kwenguva pfupi hakuzove sarudzo sezvo mucherechedzo uchange uri Maltase uye yacht inenge isiri kufamba kunze kweEU mvura. Naizvozvo, iyo UBO inofanirwa kubhadhara VAT pakutanga kupinzwa kwechikepe kuEU Member State, uye inofanira kutakura humbowo hweizvi mushure.
Nepo Luxembourg ichipa iyo yakaderera mwero weVAT muEU @ 17%, yakavharirwawo pasi, zvichiita kuti zvisaite zvinhu kupinza yacht ikoko. Izvi zvinoreva kuti chiyero cheMalta cheVAT @ 18% ndicho chakaderera muEU pakupinzwa kunze kwenyika ma yachts.
Sezvo MY-20 iri 20m yacht, nguva yakakosha inofanirwa kuwanikwa kubva kuvakuru veMalta rwendo rwekuyambuka Med uye nechikepe kuenda kuMalta kunotengwa kunze kwenyika. Chiremera cheMalta Customs chinoda kukosheswa kweyacht kuti ibvumidze kutengwa kweMY-20 kunze kwenyika.
Pakubvumidzwa kwekukosha uye kusvika muMalta, zviremera zveCustoms zvichaongorora MY-20 uye kukumbira kubhadharwa kweVAT @ 18% zvichienderana nekukosha kweMY-20. Mushure mekugamuchira mubhadharo, zviremera zveMalta zvinoburitsa VAT yakabhadharwa chitupa, pakufunga kwavo.
Kuti uite izvi, mumiriri weMalta VAT anodiwa. IOM Co Ltd ichabatana naDixcart Malta, uyo achaita seVAT mumiriri kuona kuti yacht inotengeswa kunze kwenyika nemazvo.
Nyaya Chidzidzo 1: Muchidimbu
Mhinduro yeUBO inodaidzira Isle of Man Limited Partnership ine hunhu hwakasiyana hwemutemo, iyo ine SPV inoshanda seGeneral Partner. MY-20 ichanyoreswa muMalta uye VAT inobhadharwa pakuunza kunze kwenyika. MY-20 ichafamba nechikepe kuMed, uye pane proviso yekuti haisiye mvura yeEU kwenguva yakareba zvakakwana kuti iise panjodzi yekubhadharwa kwayo kweVAT, ipapo yacht inogona kuramba iri mukutenderera kwemahara mumvura yeEU.
Nyaya Chidzidzo 2: MY-50
Nekuda kwekureruka, isu tichashandisa imwechete UBO, kunze kwekunge chikepe chiri 50m superyacht. Iyo UBO yakatenga iyo superyacht nechinangwa chekushandisa pachivande uye nechata, kubatsira mukuchengeta. Iyo superyacht inogona kushandiswa kufamba muEU uye kuenderera mberi.
Nekuda kwehurongwa hwakarongwa, MY-50 inoda boka renyanzvi, kusanganisira maneja weyacht, bhuroka yeyacht, chipangamazano chemutero, mupi webasa wekambani akadai saDixcart uye pamwe nyanzvi yevashandi, kana maneja weyacht akasapa masevhisi akadaro.
Nezvinangwa zvedu, isu tinodaidza iyo superyacht se MY-50.
uridzi
Nekuda kwekuti UBO mugari wemuUK, chimiro chimwe chetecho chinogona kushandiswa kuona kuti munhu wacho haatorerwe semushandi kana mumvuri Director wesangano rinenge riripo - A Limited Partnership neSPV inoshanda seGeneral Partner (IOM Co Ltd).
IOM Co Ltd ichapa MY-50 nenzira yakafanana kune MY-20, kutonga misangano yese yebhodhi, sarudzo, mafaera epagore, zvibvumirano. Izvi zvinosanganisira manejimendi akaunzi ane chekuita kwete chete nekuenderera mberi kwekugadzirisa uye kubhadhara kwemainvoice nezvimwewo asiwo kushanda kwechero zvibvumirano zvechata.
IOM Co Ltd ichashanda padhuze neUBO, Kaputeni, maneja weyacht, bhuroka yeyacht uye chipangamazano wemutero kuona kuti dhizaini inoramba ichishanda uye superyacht inotungamirwa nemazvo.
mureza
Kuti ushandise maitiro eTemporary Admission VAT kana superyacht iri kushandiswa neUBO, mureza usiri weEU unozodiwa. Kubvumidzwa Kwenguva pfupi kunobvumira chikepe kuti chifambe mumvura yeEU kwenguva yakati rebei pasina VAT nekuda kwekuunza / kutumira kunze. Unogona verenga zvakawanda nezve Temporary Admission pano.
Kupfuurirazve, sezvo MY-50 ichashandiswawo kutengeserana charter, iyo UBO inogona kusarudza kushandisa Yachts Engaged muTrade Scheme nekunyoresa ngarava muCayman Islands kana Marshall Islands. Sarudzo dzese dziri mbiri dzinokodzera kune ese ari maviri Temporary Admission uye inobvumira kutengeserana chartering kuti iitike, zvichienderana nemamiriro ezvinhu, uye anoremekedzwa zvikuru maregistries.
Yachts Inobatanidzwa Mukutengeserana (YET) Scheme
Kune avo vane mayacht akacherechedzwa muCayman Islands neMarshall Islands, YET Scheme inopa nzira yakasanganiswa, iyo yacht inogona kushandiswa kune ese ari maviri epachivande uye ekutengesa machata, zvisinei nemamiriro ezvinhu akaomarara.
Somuenzaniso, i YET Scheme inobvumira yachts yakavanzika iyo yakanyoreswa neCayman Island mureza kufamba nechikepe pasi pekutengeserana charter munzvimbo dzeFrance neMonaco pasina VAT. Iko kushandiswa kweYET Scheme kunobvumira skipper kuchinja pakati peYET uye Yekubvumidzwa Kwenguva, kumbomira iyo 18-mwedzi Yenguva Yekugamuchira Nguva, kana uchishandisa chikepe kune zvekutengesa.
Nepo iyo YET Scheme ichipa mabhenefiti akajeka kuUBO, pane zvimiro zvakaomesesa zvekushandisa, semuenzaniso nzvimbo yekutengeserana charter inoganhurirwa apo mumvura yeEU, nguva yekutengeserana charter inorambidzwa kusvika pamazuva makumi masere nemana, yacht inofanira kunge iri 84m+ pakureba uye inoda ongororo yekuongorora, mumiriri weFrance VAT anodiwa nezvimwe.
Kana ikateedzerwa, iyo YET Scheme inogona kuona kuti hapana VAT ichabhadharwa pakutengwa kunze kwenyika, uye nekudaro hazvizoda kubhadharwa. Kunyatso shandiswa kweYET Scheme kunogona kupa cashflow kwazvakarerekera VAT mhinduro. Kutyorwa kwezvimwe zvezvinodiwa zvinogona kuenderana nekushandiswa kwemitero, zvirango kana faindi nevakuru venzvimbo.
Iyo YET Scheme parizvino inongogumira kuMarshall Islands neCayman Islands zvikepe zvakanyoreswa.
Nezvinangwa zvedu, isu tichashandisa mureza weCayman.
Nyaya Chidzidzo 2: Muchidimbu
Huridzi hweMY-50 hunozodawo Isle of Man Limited Partnership ine hunhu hwakasiyana hwemutemo, zvakare zvichireva kuti UBO haifanirwe kuve nechikamu mukuenderera mberi kwekutonga nekutonga kwe superyacht. Kupfuurirazve, mureza wakasarudzwa hausi weEU uye ngarava yakashongedzerwa kufamba mumvura dzepasirese, saka iyo Temporary Admission maitiro inoshanda kana MY-50 iri kushandiswa seyakavanzika superyacht.
Sezvo mureza wakasarudzwa uri Cayman Islands, iyo UBO inogona kushandisa iyo YET maitiro ekutengesa kutengesa MY-50 mumvura dzeFrench neMonegasque, zvichienderana nemamiriro. Izvi zvinoshanda sei?
Iyo yacht broker inobatikana yaizotengesa MY-50 kune avo vari kutsvaga yeumbozha charter chiitiko. Kana mutengi achinge akumbira kubhadharisa MY-50, vanoshanda nemaneja weyacht kugadzira chibvumirano chechata cheMYBA, vachitsanangura mazuva echata pamwe nemitengo inoshandiswa kumutengi kusanganisira VAT pakati perumwe ruzivo.
Kana chibvumirano chichinge chasainwa uye chaendeswa kurejista yeCayman Islands, iyo superyacht inopihwa Chitupa Chenguva YeRegistry yeYachts Inobatanidzwa Mukutengeserana nenyika yemureza. Setifiketi ichataura nguva yekumisikidza maererano nekutengeserana charter.
Kana iyo UBO iri muchikepe, iyo superyacht ingarava yakazvimirira uye inogona kutenderera mahara mukati meEU pasi peTemporary Admission (kureva kuti hapana chibvumirano chechata, muripo kana VAT inodiwa).
Get nekuonana
Kana iwe uchida rumwe ruzivo nezve yacht dhizaini uye kuti tingabatsira sei, ndapota inzwa wakasununguka kuti ubate Paul Harvey pa Dixcart.
Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.
