Mefuta ea Lits'ebeletso tsa Letlole le Dixcart lia fumaneha

Libaka tse fapaneng li na le melao e ikhethileng ea lichelete le khetho ea meaho ea lichelete. Khetho e nepahetseng e tla ipapisa le bo-ramatsete le maemo a ikhethileng a motšehetsi.

Mefuta e fapaneng ea meaho ea letlole e fumanehang libakeng tsohle e bonts'a tlhokahalo e ntseng e hola ea tharollo ea matsete e ikhethileng, e leng sepheo sa mantlha sa Dixcart's ka bophara. litšebeletso tsa lichelete.

Lichelete tsa Exempt, tse fumanehang Isle of Man li tsoela pele ho ba khetho e tsebahalang. Puso ea Malta e fana ka khetho ea merero e kopanetsoeng ea lichelete, e sebetsang ka bolokolohi ho pholletsa le EU, motheong oa tumello e le 'ngoe e tsoang ho setho se le seng sa setho. 

Lichelete tse sa lefelloeng

Lichelete tsohle tsa Isle of Man, ho kenyeletsoa le Lichelete tse sa lefelloeng, li tlameha ho latela moelelo o hlalositsoeng ka har'a Molao oa Morero oa Tsetelo e Kopaneng oa 2008 (CISA 2008), mme o laoloe tlasa Molao oa Litšebeletso tsa Lichelete 2008.

Tlas'a Kemiso ea 3 ea CISA, Letlole la Tokollo le tlameha ho fihlela lintlha tse latelang:

• Letlole la Exempt ha le na barupeluoa ba fetang 49; le
• Ha ua lokela ho phahamisa letlole phatlalatsa; le
• Morero o tlameha ho ba (A) Unit Trust e laoloang ke melao ea Isle of Man, (B) Khamphani ea Open Ended Investment (OEIC) e thehiloeng kapa e kenyellelitsoeng tlasa Isle of Man Companies Act 1931-2004 kapa Companies Act 2006, kapa (C) Tšebelisano 'moho e lumellanang le Karolo ea II ea Partnership Act 1909, kapa (D) litlhaloso tse ling tsa leano joalo ka ha ho laetsoe.

Lichelete tsa Europe

Malta ke sebaka se khahlang haholo bakeng sa ho theha le ho tsamaisa lichelete tsa matsete, tse fanang ka melemo ea taolo le katleho ea ts'ebetso. Joaloka setho sa European Union, Malta e rua molemo ho tsoa letotong la Litaelo tsa EU tse nolofalletsang merero e kopanetsoeng ea lichelete ho sebetsa ka bolokolohi ho pholletsa le EU ho latela tumello e le 'ngoe e tsoang ho setho se le seng.

Moralo ona oa EU o lumella:

• Likopano tsa ho tšela moeli pakeng tsa mefuta eohle ea lichelete tse laoloang ke EU, tse amoheloang ke linaha tsohle tseo e leng litho.
• Mehaho ea letlole la Master-feeder e sebetsang ka mose ho maliboho.
• A phasepoto ea k'hamphani ea tsamaiso, e nolofalletsang k'hamphani ea botsamaisi e nang le lengolo la tumello naheng e 'ngoe ea EU ho laola letlole le lulang naheng e 'ngoe.

Likarolo tsena li etsa hore Malta e be monyako o motle oa 'maraka o pharalletseng oa matsete oa Europe.

Mefuta ea Lichelete

Malta e fana ka meaho e mene e ikhethileng ea letlole ho kopana le mefuta e mengata e fapaneng ea litlaleho tsa batseteli le litlhoko tsa taolo:

• UCITS (Undertakings for Collective Investment in Transferable Securities) - Lichelete tsa barekisi ba thekiso e laoloang ke molao oa EU.
• Litsebi tsa Lichelete tsa Batseteli (PIFs) - Likoloi tse feto-fetohang tse reretsoeng batseteli ba nang le boiphihlelo le ba hloahloa.
• Mefuta e meng ea lichelete tsa lichelete (AIFs) - E etselitsoe mekhoa e meng tlas'a puso ea EU AIFMD.
• Lichelete tse Tsebisoang tsa Matsete a Macha (NAIFs) - Khetho e lokisitsoeng e nang le nako e potlakileng ea ho bapatsa batseteli ba tšoanelehang.

Tikoloho e Ntle ea Lekhetho le Khoebo

Tsamaiso ea letlole la Malta e tšehetsoa ke melemo e mengata ea lekhetho le ts'ebetso:

• Ha ho na setempe sa taba kapa phetiso ea likarolo.
• Ha ho lekhetho ho boleng ba thepa ea letlole.
• Ha ho na lekhetho le tšoereng likhaello tse lefuoang ho bao e seng baahi.
• Ha ho lekhetho la phaello ea chelete thekisong ea likarolo kapa li-unit ke bao e seng baahi.
• Ha ho lekhetho la phaello ea capital bakeng sa baahi ba likarolo kapa likarolo tse thathamisitsoeng ho Malta Stock Exchange.
• Chelete e sa laeloang e rua molemo ho tsoa ho lekeno le phaello.

Ho phaella moo, Malta e na le netweke e felletseng ya Double Tax Treaty, 'me Senyesemane ke puo ea molao ea khoebo le melao, ho etsa hore tumellano ea taolo le puisano e be bonolo.

Ofisi ea Dixcart e Malta o na le laesense ea letlole mme ka hona a ka fana ka lits'ebeletso tse fapaneng tse kenyeletsang; tsamaiso ea letlole, litlaleho tsa litlaleho tsa lichelete le ba nang le kabelo, litšebeletso tsa bongoli ba likhoebo, litšebeletso tsa ba nang le kabelo le litekanyetso.