Njengenxalenye ebalulekileyo yePortugal, iMadeira ifumana ukufikelela ngokupheleleyo kuzo zonke izivumelwano neendibano zezizwe ngezizwe zasePortugal. Oku kuthetha ukuba abantu kunye namaqumrhu abhalisiweyo okanye ahlala eMadeira bayaxhamla kuthungelwano olubanzi lwasePortugal lwezivumelwano zamazwe ngamazwe. I-MIBC yeyazo zonke iziphumo kunye neenjongo - inkampani ebhalisiweyo yasePortugal.

I-MIBC isebenza phantsi kolawulo oluthembekileyo noluxhaswa yi-EU (ngolongamelo olupheleleyo), iyahlula kwezinye iindawo eziphantsi kwerhafu. Yamkelwa ngokupheleleyo yi-OECD njengendawo eselunxwemeni, ehambelana ne-EU yorhwebo yasimahla kwaye ayiqukwanga kulo naluphi na uluhlu lwamazwe ngamazwe.

Isizathu sokuba ii-MIBCs zonwabele irhafu ephantsi kukuba urhulumente wamkelwa njengoncedo lukarhulumente oluvunyiweyo yiKomishoni ye-EU. Ulawulo luhambelana nemigaqo ye-OECD, BEPS kunye ne-European Tax Directives.

UMadeira ubonelela ngesakhelo:

• IiNzuzo zobulungu be-EU: Iinkampani zaseMadeira zifumana izibonelelo zokusebenza ngaphakathi kwiLizwe eliLungu le-EU kunye ne-OECD, kubandakanywa neenombolo ze-VAT ezizenzekelayo zokufikelela ngokungenamthungo kwimarike ye-EU yangaphakathi yoLuntu.
• Inkqubo yoMthetho eyomeleleyo: Yonke imiyalelo ye-EU iyasebenza eMadeira, iqinisekisa inkqubo yomthetho elawulwa kakuhle kunye neyanamhlanje ebeka phambili ukhuseleko lomtyali-mali.
• Abasebenzi abanezakhono kunye neendleko eziphantsi: IPortugal kunye neMadeira zibonelela ngabasebenzi abanezakhono eziphezulu, kunye neendleko zokusebenza ezikhuphisanayo xa kuthelekiswa namanye amagunya amaninzi aseYurophu.
• Uzinzo lwezopolitiko nolweNtlalo: IPortugal ithathwa njengelizwe elizinzileyo kwezopolitiko nezentlalo, elibonelela ngendawo ekhuselekileyo yeshishini.
• Umgangatho woBomi: IMadeira ibonelela ngomgangatho obalaseleyo wobomi nokhuseleko, imozulu epholileyo, kunye nobuhle bendalo. Iqhayisa ngezona ndleko ziphantsi zokuhlala kwi-EU, abasebenzi abancinci, abathetha iilwimi ezininzi (isiNgesi lulwimi oluphambili lweshishini), kunye nesikhululo seenqwelomoya samazwe ngamazwe esinonxibelelwano oluluqilima eYurophu nakwezinye iindawo zehlabathi.

I-MIBC ibonelela ngesakhelo serhafu esithembekileyo kumaqumrhu:

• IRhafu yeRhafu eNcitshisiweyo: I-5% yerhafu yerhafu yenkampani kwingeniso esebenzayo, eqinisekiswe yi-EU kude kube sekupheleni kuka-2028 (qaphela ukuba ngenxa yokuba le yinkqubo yoncedo lukarhulumente, uhlaziyo lwe-EU luyafuneka rhoqo emva kweminyaka emininzi; iye yahlaziywa kwiminyaka engamashumi amathathu edlulileyo, kwaye iingxoxo kunye ne-EU ziyaqhubeka ngoku). Eli zinga lisebenza kwingeniso evela kwimisebenzi yamazwe ngamazwe okanye kubudlelwane boshishino nezinye iinkampani zeMIBC ngaphakathi ePortugal.
• Ukukhululwa kwiSahlulo: Umntu ongahlaliyo kunye nabaninizabelo beshishini bakhululwe ekubambeni irhafu kwimali ethunyelwa kwizabelo, ngaphandle kokuba bengengabo abahlali bolawulo 'kuluhlu olumnyama' lwasePortugal.
• Akukho Rhafu kwiiNtlawulo zeHlabathi liphela: Akukho rhafu ihlawulwayo kwiintlawulo zehlabathi zenzala, iiroyalties, kunye neenkonzo.
• Ukufikelela kwiZivumelwano zeRhafu eZiphindiweyo: Ukuxhamla kuthungelwano olubanzi lwasePortugal lweZivumelwano zeRhafu eZiphindiweyo, ukunciphisa amatyala erhafu ukunqumla imida.
• Ulawulo lokuKhululwa kweNxaxheba: Lo mgaqo ubonelela ngeenzuzo ezibalulekileyo, kuquka:
  • Ukukhululwa ekubambeni irhafu kulwabiwo lwezabelo (ngokuxhomekeke kwiimeko ezithile).
  • Ukukhululwa kwiinzuzo ezinkulu ezifunyenwe liqumrhu le-MIBC (ubunini obuncinane be-10% obugcinwe iinyanga ezili-12).
  • Ukukhululwa ekuthengisweni kwee-subsidiaries kunye neenzuzo ezinkulu ezihlawulwe kubanini-zabelo kwintengiso yenkampani ye-MIBC.
• Ukukhululwa kwezinye iiRhafu: Ukonwabele ukukhululwa kwirhafu yesitampu, irhafu yepropathi, irhafu yokudluliselwa kwepropathi, kunye neentlawulo ezongezelelweyo zengingqi/kamasipala (ukuya kuthi ga kumnyino we-80% ngerhafu, intengiselwano, okanye ixesha).
• Ukhuseleko loTyalo-mali: Ukuxhamla kwizivumelwano zokhuseleko lotyalo-mali ezisayiniweyo zasePortugal (ezithe, ukusuka kumava adlulileyo, ziye zahlonitshwa).

I-MIBC ilungele uluhlu olubanzi lwemisebenzi, kubandakanywa urhwebo, ushishino, kunye namashishini anxulumene nenkonzo, kunye nokuthutha. Amashishini kushishino lwe-elektroniki, ulawulo lwepropathi enomgangatho ophezulu wokuqonda, ukurhweba, ukuthumela ngenqanawa, kunye ne-yachting anokwandisa ngakumbi ezi zibonelelo.

khangela Apha Ezinye iinkcukacha.

Ukuseka inkampani kwi-MIBC, iimeko ezithile kufuneka zifezekiswe:

• Ilayisensi kaRhulumente: Inkampani ye-MIBC kufuneka ifumane ilayisenisi karhulumente kuyo I-Sociedade de Desenvolvimento da Madeira (SDM), umnikezeli osemthethweni we-MIBC.
• UkuGqalisela kuMsebenzi waMazwe ngaMazwe: Izinga elithotyiweyo le-5% yerhafu yengeniso yeshishini lisebenza kwingeniso evela kwimisebenzi yamazwe ngamazwe (ngaphandle kwePortugal) okanye kubudlelwane boshishino nezinye iinkampani zeMIBC ngaphakathi kwePortugal.
  • Ingeniso eveliswe ePortugal iya kuxhomekeka kumazinga amiselweyo apho ishishini beliqhutywa khona - bona Apha kumaxabiso.
• Ukukhululwa kwiRhafu yeeNgxowa-mali: Oku kukhululwa ekuthengisweni kwezabelo kwinkampani ye-MIBC akusebenzi kubaninizabelo abangabahlali berhafu ePortugal okanye 'kwindawo yerhafu' (njengoko kuchazwa yiPortugal).
• Ukukhululwa kwiRhafu yePropati: Ukukhululwa kwiRhafu yoDluliselo lwezindlu (i-IMT) kunye neRhafu yePropati kaMasipala (IMI) inikwe kwiipropati ezisetyenziselwa ushishino lwenkampani kuphela.

Umba obalulekileyo kulawulo lwe-MIBC yinkcazelo yayo ecacileyo yeemfuno zeziyobisi, egxile ikakhulu ekudaleni imisebenzi. Ezi mfuno ziqinisekisa ukuba inkampani inobukho bokwenyani kwezoqoqosho eMadeira kwaye iqinisekiswa ngokwamanqanaba ahlukeneyo:

1. Emva kokuBandakanywa: Kwiinyanga ezintandathu zokuqala zokusebenza, inkampani ye-MIBC kufuneka:
   • Qasha ubuncinane umsebenzi omnye kwaye wenze utyalo-mali oluncinci lwe-75,000 yee-asethi ezisisigxina (ezibambekayo okanye ezingabonakaliyo) kwiminyaka emibini yokuqala yomsebenzi, OKANYE.
   • Ukuqeshwa kwabasebenzi abathandathu kwiinyanga ezintandathu zokuqala zomsebenzi, ukubakhulula kwi-75,000 yee-€ XNUMX yotyalo-mali oluncinci.
2. Isiseko esiqhubekayo: Inkampani kufuneka iqhubeke igcina umqeshwa omnye osisigxina kwi-payroll yayo, ihlawula irhafu yengeniso yomntu wasePortugal kunye nokhuseleko loluntu. Lo msebenzi unokuba nguMlawuli okanye iLungu leBhodi lenkampani ye-MIBC.

Nceda funda Apha ukufumana iinkcukacha ezithe vetshe ngohlobo lotyalo-mali kunye nolunye ulwazi kwiimfuno zezinto.

Iisilingi zengeniso erhafiswayo zisebenza kwiinkampani ezikwi-MIBC ukuqinisekisa ulwabiwo olulinganayo lwezibonelelo, ngakumbi kwiinkampani ezinkulu. Umyinge we-5% werhafu yenkampani usebenza kwingeniso erhafiswayo ukuya kutsho kwisilingi ethile, emiselwa linani lenkampani yemisebenzi kunye/okanye notyalo-mali – jonga kwitheyibhile engezantsi ngeenkcukacha:

Ukongeza kule silingi yengeniso erhafiswayo ngasentla, umda wesibini uyasebenza. Izibonelelo zerhafu ezinikwe iinkampani ze-MIBC - umahluko phakathi kwexabiso lerhafu yenkampani yaseMadeira eqhelekileyo (ukuya kuthi ga kwi-14.2% ukusuka ngo-2025) kunye ne-5% yerhafu ephantsi esetyenziswa kwingeniso erhafiswayo - ibekwe kwelona xabiso liphantsi kwezi zixa zilandelayo:

• I-15.1% yengeniso yonyaka; OKANYE
• I-20.1% yengeniso yonyaka ngaphambi kwenzala, irhafu kunye nokuhlawulwa kwamatyala; OKANYE
• I-30.1% yeendleko zomsebenzi zonyaka.

Nayiphi na ingeniso erhafiswayo engaphaya kweesilingi ezifanelekileyo itsalelwa irhafu kwireyithi yerhafu yenkampani yeMadeira, ngoku eyi-14.2% (ukususela ngo-2025). Oku kuthetha ukuba inkampani inokuba nomlinganiselo werhafu odibeneyo osebenzayo phakathi kwe-5% kunye ne-14.2% ekupheleni konyaka ngamnye werhafu, kuxhomekeke ekubeni igqithise kwiisilingi zerhafu ezimiselweyo.