Kunzwisisa Zvibvumirano Zvemitero Kaviri muPortugal: A Technical Guide

  • Publication 21 October 2024

  • | Reference IN1020

Portugal yakazvimisikidza senzvimbo yekutanga yekuenda kumabhizinesi ari kutsvaga hwaro hwehungwaru mukati meEurope. Chimwe chezvinhu zvakakosha zvinopa kukwidza kwayo itiweki yayo yakakura yeDouble Taxation Treaties (DTTs). Zvibvumirano izvi, izvo Portugal yakasaina nenyika dzinopfuura makumi masere, zvinotora basa rakakosha mukubvisa kana kuderedza njodzi yemutero wakapetwa kaviri pamari yaunowana uye purofiti, zvichikurudzira kutengeserana kwekuyambuka nekudyara.

Muchinyorwa chino, tichapa mhedziso yakajairika mune zvimwe zvezvibvumirano zvemutero zvePortugal zvakapetwa kaviri, tichiongorora mamwe mabhenefiti ayo, uye mashandisiro aanogona kushandiswa nemabhizinesi nevanhu.

Mamiriro eChibvumirano cheMutero Kaviri (DTT)

Chibvumirano cheDouble Taxation Treaty chinotevera Organization for Economic Co-operation and Development (OECD) Model Convention, kunyange hazvo nyika dzichigona kutaurirana maererano nemamiriro adzo akasiyana. MaDTT ePortugal anowanzo kutevedzera iyi modhi, inotaridza kuti mari inobhadharwa sei zvichienderana nerudzi rwayo (semuenzaniso, migove, mubereko, zvikwereti, purofiti yebhizinesi) uye kwainowaniswa.

Zvimwe zvezvinhu zvakakosha zvePortugal DTTs zvinosanganisira:

  • Kwekugara uye Kwakabva Misimboti: Zvibvumirano zvePortugal zvinosiyanisa pakati pevagari vemutero wega wega (avo vari pasi pemutero pamari yavo yepasirese) uye vagari vasiri mutero (vanobhadhariswa mutero chete pane imwe yemari inotorwa nePortugal). Zvibvumirano zvinobatsira kujekesa kuti ndeipi nyika ine kodzero dzemitero pamusoro pemhando dzakasiyana dzemari.
  • Kumiswa Kwechigarire (PE): Pfungwa yekugadzwa zvachose iri pakati peDTTs. Kazhinji, kana bhizinesi riine kukosha uye kuenderera mberi kuvapo muPortugal, rinogona kugadzira hurongwa hwechigarire, ichipa Portugal kodzero yekubhadharisa mutero webhizinesi unoenderana nekutanga ikoko. DTTs inopa yakadzama nhungamiro pane zvinoumba PE uye kuti purofiti kubva kuPE inobhadharwa sei.
  • Kubviswa Kwemutero Kaviri Nzira: MaDTT ePortugal anowanzo shandisa nzira yekuregeresa kana nzira yechikwereti kubvisa mutero wakapetwa kaviri mumamiriro esangano:
    • Exemption Method: Mari inobhadhariswa kune imwe nyika haibatirwe mutero wechiPutukezi.
    • Chikwereti Nzira: Mitero inobhadharwa kune imwe nyika inokweretwa ichipikisana nemutero wePortugal.

Zvakananga Zvibvumirano muPortugal's Double Taxation Treaties

1. Migove, Mbereko, uye Mari

Imwe yemabhenefiti akanyanya kukosha eDTTs kumakambani kudzikiswa kwemitengo yekunyima mutero pamigove, mhindu, uye mitero inobhadharwa kune vagari venyika yechibvumirano. Pasina DTT, mari idzi dzinogona kunge dziri pasi pemutero wepamusoro wekunyima munyika.

  • Madhiri: Portugal inowanzoisa 28% yekuramba mutero pamigove inobhadharwa kune vanhu vasiri vagari muPortugal, asi pasi peakawanda eiyo DTTs, chiyero ichi chakaderedzwa. Semuyenzaniso, mutero wekunyima mutero pamigoveri inopihwa kune vamwe vanogovanisa vari munyika dzechibvumirano unogona kudzikira se5% kusvika 15%, zvichienderana nechikamu chiri mukambani inobhadhara. Pasi pemamiriro ezvinhu chaiwo, vagovanisi vanogona kusabvisirwa mutero.
  • Kufarira: Mutero wePortugal wekunyima mutero pamubereko unobhadharwa kune vasiri vagari zvakarewo 28%. Zvisinei, pasi peDTT, chiyero ichi chinogona kuderedzwa zvakanyanya, kazhinji kusvika ku10% kana kunyange 5% mune dzimwe nguva.
  • Mamishinari: Mitero inobhadharwa kune masangano ekunze inowanzoenderana ne28% yekunyima mutero, asi izvi zvinogona kudzikiswa kusvika pa5% kusvika 15% mune zvimwe zvibvumirano.

Chibvumirano chega chega chinotsanangura mareti anoshanda, uye mabhizinesi nevanhuwo zvavo vanofanirwa kuongorora zvisungo zvechibvumirano chakakodzera kuti vanzwisise kudzikiswa kuripo.

2. Bhizinesi Purofiti uye Permanent Establishment

Chinhu chakakosha cheDTTs kuona kuti purofiti yebhizinesi inobhadhariswa sei uye kupi. Pasi pezvibvumirano zvePortugal, purofiti yebhizinesi kazhinji inongobhadharirwa mutero munyika umo bhizinesi rakavakirwa, kunze kwekunge kambani ichishanda kuburikidza nekumisikidzwa zvachose kune imwe nyika.

Kugadzwa kwechigarire kunogona kutora nzira dzakasiyana, dzakadai se:

  • Nzvimbo yekutonga,
  • Bazi,
  • Hofisi,
  • Fekitori kana musangano,
  • Nzvimbo yekuvaka inogara inopfuura nguva yakatarwa (kazhinji 6-12 mwedzi, zvichienderana nechibvumirano).

Kana imwe nzvimbo yechigarire ichinzi iripo, Portugal inowana kodzero yekubhadharisa purofiti inoenderana neiyo yakatangwa. Nekudaro, chibvumirano ichi chinovimbisa kuti chete purofiti ine chekuita neiyo zvachose inobhadhariswa mutero, nepo imwe mari yepasi rose yekambani inoramba ichitemerwa mutero munyika yayo.

3. Capital Gains

Kuwana mari ndeimwe nzvimbo yakafukidzwa nePortugal's Double Tax Treaties. Pasi peDTTs zhinji, mari inowanikwa kubva mukutengeswa kwemidziyo isingafambise (senge real estate) inobhadhariswa mutero munyika iyo nzvimbo iripo. Kuwana kubva mukutengeswa kwemasheya mumakambani ane dzimba dzakapfuma anogona zvakare kubhadhariswa mutero munyika iyo nzvimbo iripo.

Kuti uwane purofiti pakutengeswa kwemamwe marudzi emidziyo, senge migove mumakambani asiri edzimba kana zvinhu zvinofambiswa, zvibvumirano zvinowanzopa kodzero dzemitero kunyika inogara mutengesi, kunyange zvakadaro zvingavepo zvichienderana nechibvumirano chaicho.

4. Mari kubva Kubasa

Zvibvumirano zvePortugal zvinotevera modhi yeOECD mukuona kuti mari yebasa inobhadharwa sei. Kazhinji, mari yemugari weimwe nyika anoshandirwa kune imwe nyika inobhadhariswa mutero chete munyika yekugara, zvichipihwa:

  • Munhu aripo kune imwe nyika kwemazuva asingasviki 183 mukati memwedzi gumi nemaviri.
  • Mushandirwi haasi mugari weimwe nyika.
  • Mubairo haubhadharwe nesangano rekugara mune imwe nyika.

Kana mamiriro aya akasazadzikiswa, mari yebasa inogona kubhadhariswa mutero munyika iyo kambani yakavakirwa. Iyi gadziriro inonyanya kukosha kune vari kunze kwenyika vanoshanda muPortugal kana vashandi vechiPutukezi vanoshanda kunze kwenyika.

Mumamiriro ezvinhu aya, kambani yekunze inofanirwa kukumbira nhamba yemutero yechiPutukezi kuti izadzise nezvisungo zvayo zvemutero muPortugal.

Mabvisiro Akaita Mitero Yemitero Yakapetwa Kaviri Inobvisa Mutero Kaviri

Sezvambotaurwa, Portugal inoshandisa nzira mbiri dzekutanga kubvisa mutero wakapetwa kaviri: nzira yekuregererwa uye nzira yechikwereti.

  • Exemption Method: Pasi peiyi nzira, mari inowanikwa kunze kwenyika inogona kusabhadharwa pamutero muPortugal. Semuenzaniso, kana mugari wechiPutukezi akawana mari kubva kunyika iyo Portugal ine DTT uye pasi pemitemo yemutero yemukati yechiPutukezi nzira yekuregeresa inogona kushandiswa, uye mari iyi inogona kusabvisirwa mutero muPortugal zvachose.
  • Chikwereti Nzira: Muchiitiko ichi, mari inowanikwa kunze kwenyika inobhadharwa muPortugal, asi mutero unobhadharwa kune imwe nyika unonzi unopesana nemutero wePortugal. Semuyenzaniso, kana mugari wechiPutukezi akawana mari kuUnited States uye achibhadhara mutero ikoko, anogona kubvisa mari yemutero weUS inobhadharwa kubva pamutero wavo wechiPutukezi pamari iyoyo.

Nyika Dzakakosha dzine Zvibvumirano Zvemitero Kaviri nePortugal

Mamwe ePortugal anonyanya kukosha eMutero Wemutero Zvibvumirano anosanganisira ayo ane:

  • nyika dzakabatana: Yadzikiswa mitero yekunyima pamibairo (15%), mubereko (10%), uye mutero (10%). Mari yebasa uye purofiti yebhizinesi inobhadhariswa mutero zvichibva pakuvapo kwechigarire chakagadzwa.
  • United Kingdom: Kudzikiswa kwakafanana kwemutero wekunyima uye nhungamiro dzakajeka dzemutero wepenjeni, mari yebasa, uye mari inowanikwa.
  • Bhuraziri: Semudyidzani mukuru wekutengeserana, chibvumirano ichi chinodzikisa zvipingamupinyi zvemutero zvekudyara kwemhiri kwemiganhu, nehurongwa hwakakosha hwekugovera uye kubhadhara mubereko.
  • China: Inofambisa kutengeserana pakati penyika mbiri idzi nekudzikisa mutero wekunyima mutero uye nekupa mitemo yakajeka yekuteresa purofiti yebhizinesi uye mari yekudyara.

Dixcart Portugal Inogona Kubatsira Sei?

KuDixcart Portugal tine ruzivo rwakakura mukubatsira mabhizinesi nevanhuwo zvavo kukwirisa zvimiro zvavo zvemitero vachishandisa Portugal's Double Tax Treaties. Isu tinopa mazano akasarudzika ekuti tingadzikisa sei zvikwereti zvemutero, kuve nechokwadi chekutevedzwa kwezvibvumirano, uye kuongorora mamiriro akaomarara emitero yepasirese.

Yedu masevhisi anosanganisira:

  • Kuongorora kuwanikwa kwemitero yakadzikiswa yekunyima pamibhadharo yemiganhu.
  • Kupa mazano pamusoro pekugadzwa kwezvivako zvechigarire uye zvinorehwa nemitero.
  • Kugadzira zviitiko zvebhizinesi kutora mukana wakazara wemabhenefiti echibvumirano.
  • Kupa rutsigiro negwaro remutero uye magwaro ekukumbira mabhenefiti echibvumirano.

mhedziso

Netiweki yePortugal yeDouble Taxation Treaties inopa mikana yakakosha kumabhizinesi nevanhu vari kuita mabasa ekuyambuka muganhu. Nekunzwisisa ruzivo rwehunyanzvi rwezvibvumirano izvi uye mashandisiro avanoita kune chaiwo mamiriro, makambani anogona kudzikisa zvakanyanya zvikwereti zvemutero uye kuwedzera purofiti yavo yese.

KuDixcart Portugal, isu tiri nyanzvi mukushandisa zvibvumirano izvi kubatsira vatengi vedu. Kana iwe uri kutsvaga kutanga bhizinesi muPortugal kana uchida zano rehunyanzvi pane dzepasirese mutero marongero, isu tinopa rutsigiro rwaunoda kurerutsa maitiro uye kuisa bhizinesi rako kuti ribudirire. Ndokumbira ubate Dixcart Portugal kuti uwane rumwe ruzivo zano.portugal@dixcart.com.

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