Udidi: Ezasemanzini

IMalta: Imbali yamva nje - iCandelo laseLwandle

Kule minyaka ilishumi idlulileyo, iMalta idibanise ubume bayo njengeziko leMeditera lamazwe aphesheya lokugqwesa elwandle. Okwangoku iMalta inerejista enkulu yokuthumela iimpahla eYurophu kunye neyesithandathu ngobukhulu emhlabeni. Ukongeza, iMalta iye yaba yinkokeli yehlabathi kubhaliso lwezikhephe zorhwebo.

Kananjalo isikhundla sayo sobuchule, embindini weMeditera, elinye lamagalelo aphambili kwimpumelelo yeMalta yindawo enobume kwezoshishino eyamkelwe ngabasemagunyeni baseMalta. Abasemagunyeni bayangeneka kwaye bayabhetyebhetye kwizenzo zabo, ngelixa kwangaxeshanye belandela ngocoselelo imigaqo-nkqubo engqongqo yezikhokelo kunye nemigaqo, kwaye oku kuyilenzile iMalta ngaphakathi kweli candelo.

Izibonelelo ezongezelelekileyo ngokwemiqathango yeVAT - iiYacht ezibhalisiweyo zaseMalta

Abasemagunyeni eMalta basandula ukubhengeza amanye amanyathelo anomdla, esele enziwe, malunga nokungeniswa kwezikhephe eMalta.

IiYachts, ezilungiselelwe ukusetyenziswa kwezorhwebo, zinokungeniswa kwi-EU ngeMalta, ukulungiselela iVAT efanelekileyo kunye neenkqubo zesiko ekufuneka zenziwe. Emva koko, i-yacht emva koko inokuqeshwa, kwaye inokuhamba ngokukhululekileyo emanzini e-EU.

Ngaphandle komtsalane osele ukhona wezikhephe eziza kungeniswa eMalta, ngenxa yexabiso eliphantsi le-VAT ye-18%, iichts ezisetyenziselwa ukurhweba ngokurhweba zinokuxhamla ekumisweni kweVAT.

Indlela yokumisa ngaphambili yenziwe ukuba ibe nomtsalane ngolu hlobo lulandelayo:

• Ukurhoxiswa kwe-VAT kungeniso lweenqanawa zorhwebo, ngamashishini angamalungu eMalta anobhaliso lwe-VAT yaseMalta, ngaphandle kwemfuneko yokuba iziko elingenisa isiqinisekiso sebhanki;
• Ukurhoxiswa kwe-VAT kungeniswa elizweni kwezikhephe zorhwebo, ngamashishini angamalungu e-EU anobhaliso lwe-VAT yaseMalta, ngaphandle kokuba inkampani inyula iarhente ye-VAT eMalta, ngaphandle kwemfuneko yokuba iziko elingenisa isiqinisekiso sebhanki;
• Ukurhoxiswa kwe-VAT ekungenisweni kwezikhephe zorhwebo ngamashishini angengawo e-EU, okoko nje iziko elingenisayo liseta isiqinisekiso sebhanki se-VAT, elingana ne-0.75% yexabiso le-yacht, ebanjelwe kwi-1 yezigidi.

I-Dixcart: Amava oBhaliso lweYacht 

Iofisi yethu eMalta inamava abanzi kwaye inokunceda abathengi ngayo yonke imiba yorhwebo ngokunxulumene nobunini bezikhephe:

• Izakhiwo zobunikazi beyacht
• Ukungenisa ngaphakathi kwezikhephe
• Ukubhaliswa kweflegi
• Ukususwa kwezicelo
• Ukuqeshwa kwabasebenzi
• Ulawulo lwemihla ngemihla
• Ubhaliso lwe-VAT kwimimandla emininzi
• Iinkonzo zearhente yokuhlala
• Ingcebiso ngerhafu kunye neVAT
• Iinkonzo ze-Akhawuntingi nezobunobhala

uncedo 

Iofisi ye-Dixcart eMalta ineengcali ezinokunceda ishishini lakho ngayo yonke imiba yokubhaliswa kwezikhephe eMalta kwaye zinokunceda ekuqinisekiseni ukuba uthatha ithuba lokuchithwa kweVAT, esebenzayo kwiimeko zakho. Nceda uthethe nonxibelelwano oluqhelekileyo lweDixcart, okanye kungenjalo, nceda uthumele imeyile: ingcebiso.malta@dixcart.com.

Ukuhlengahlengiswa kwakhona kweNkampani yokuThumela eMalta

IMalta izinzile njengolawulo olunamandla nolukhuselekileyo lwaselwandle kwaye ineyona registry inkulu yaseYurophu.

Kuyenzeka ukuba iphinde ibuyiselwe kwinkampani yokuhambisa ngenqanawa ukusuka kwelinye igunya liseMalta, ngaphandle kokuyiphelisa inkampani kweli lizwe ibuyiselwa kwakhona (kwiSaziso soMthetho 31, 2020).

Isishwankathelo seRhafu yoMtsalane eFumanekayo kwiinqanawa ezibhaliswe eMalta

Nge-Disemba ka-2017, iKhomishini yase-Yuropu yamkela ulawulo lwerhafu yeetoni zaseMalta kangangesithuba seminyaka eli-10, kulandela uphononongo lokuhambelana kwayo neMithetho yoNcedo lukaRhulumente wase-EU.

Inkqubo yeRhafu yoThutho lweMalta

Ngaphantsi kweMalta Tonnage yeNkqubo yeRhafu, irhafu ixhomekeke kwitoni yenqanawa okanye kwizithuthi ezijolise kumnini-nqanawa othile okanye kumphathi wenqanawa. Kuphela ziinkampani ezisebenzayo kuthutho lwaselwandle ezifanelekileyo phantsi kweziKhokelo zaseLwandle.

Imigaqo esemgangathweni yerhafu yomdibaniso ayisebenzi kwimisebenzi yokuhambisa eMalta. Endaweni yokuhambisa imisebenzi kuxhomekeke kwirhafu yonyaka equka umrhumo wobhaliso kunye nerhafu yonyaka yeetoni. Izinga lerhafu yeetoni linciphisa ngokobudala benqanawa.

• Njengomzekelo, inqanawa yorhwebo yokulinganisa i-80 yeemitha, kunye ne-10,000 isambuku seetoni, eyakhiwe ngonyaka we-2000, iya kuhlawula umrhumo we- € 6,524 kubhaliso kunye ne-5,514 yerhafu yonyaka emva koko.

Elona nqanaba lincinci leenqanawa lifikelela kwitoni yeetoni ezingama-2,500 50,000 kwaye eyona inkulu, kwaye eyona iduru kakhulu, ziinqanawa ngaphezulu kwe-0 yeetoni zetoni. Imirhumo iyancitshiswa kwiinqanawa ezikwi-5-5 kunye ne-10-25 yeminyaka yobudala ngokulandelelana kwaye zezona zikhulu kunabo baneminyaka engama-30 ukuya kwengama-XNUMX ubudala.

Nceda ubone IN546-Ukuhanjiswa kweMalta-Inkqubo yeRhafu yeeTonnage kunye neziNzuzo zeNkampani zokuThumelaNgolwazi oluthe kratya malunga nalo rhulumente kunye nezinye izibonelelo malunga nokubhaliswa kwenqanawa eMalta.

Imiqathango yokuLungisa kwakhona iNkampani yokuThumela eMalta

Le miqathango ilandelayo kufuneka ifezekiswe:

• inkampani isekwe phantsi komthetho welizwe elivunyiweyo okanye ulawulo apho loo mithetho ifana ngokwendalo nomthetho wenkampani eMalta;
• 'izinto' zenkampani kufuneka zibe yile yokuba inkampani ikulungele ukuba ngumbutho wokuhambisa;
• izibonelelo kumthetho welizwe laphesheya okwenza ukuba loo mazwe akwazi ukuhlala kwakhona
• ukuphinda kunikezelwe kwakhona kuvunyelwe ngumgaqo-nkqubo wenkampani, imimiselo okanye imemorandam, kunye namanqaku okanye ezinye izixhobo ezenza okanye ezichaza inkampani;
• Isicelo sithunyelwe kuMgcini zincwadi zobhaliso waseMalta ukuba inkampani ibhalise ukuze iqhubeke eMalta.

Isicelo senkampani yelinye ilizwe sokuba ubhaliso luqhubeke eMalta, kufuneka sikhatshwe:

• isisombululo esigunyazisa ukuba sibhaliswe njengoko siqhubeka eMalta;
• ikopi yamaxwebhu omgaqo-siseko ahlaziyiweyo;
• isatifikethi sokuma okuhle okanye amaxwebhu alinganayo malunga nenkampani yelinye ilizwe;
• isibhengezo senkampani yelinye ilizwe ukuba sibhaliswe njengoko siqhubeka eMalta;
• uluhlu lwabalawuli kunye nonobhala wenkampani;
• isiqinisekiso sokuba eso sicelo sivunyelwe yimithetho yelizwe okanye ulawulo apho inkampani yelinye ilizwe yenziwe kwaye yafakwa khona okanye yabhaliswa.

Umbhalisi uya kuthi emva koko akhuphe isiQinisekiso sokuQhubeka sokuQhubeka. Kwisithuba seenyanga ezintandathu zokukhutshwa kwesi satifikethi, inkampani kufuneka ingenise amaxwebhu kuMgcini zincwadi zobhaliso ukuba iyekile ukuba yinkampani ebhaliswe elizweni okanye kulawulo apho yayifudula isekiwe. Umbhalisi uya kuthi emva koko akhuphe iSatifikethi sokuQhubeka.

Iinkcukacha ezongezelelweyo

Ukuba ungathanda ulwazi oluthe kratya malunga neNkqubo yeRhafu yeMali eMonti okanye ubhaliso lwenqanawa kunye / okanye i-yacht eMalta, nceda unxibelelane noJonathan Vassallo kwi-ofisi yaseDixcart eMalta: ingcebiso.malta@dixcart.com okanye uqhagamshelo lwakho oluqhelekileyo lweDixcart.

UMkomishinala weMalta yeRhafu usandula ukupapasha izikhokelo eziza kusetyenziswa ukumisela indawo yokubonelela ngokuqesha amaphenyane okuzonwabisa. Oku kuya kusebenza, ukubuyela emva, kuzo zonke iingqeshiso eziqala ngomhla okanye emva komhla woku-1 Novemba 2018.

Esi sikhokelo sitsha sisekwe kumgaqo osisiseko we-VAT 'wokusetyenziswa kunye nokonwatyelwa' kwaye unikezela ngesixhobo sokumisela isixa seVAT esiza kuhlawulwa kuqeshiso lwesikhephe solonwabo.

Umqeshisi (iqela eliqeshisa i-asethi) kufuneka lifumane kulowo uqeshisayo (iqela elihlawulela ukusetyenziswa kwempahla), amaxwebhu afanelekileyo kunye / okanye idatha yezobuchwephesha ukumisela ukusetyenziswa okukuko kunye nokonwaba kwenqanawa yolonwabo ngaphakathi nangaphandle kwendawo ye-EU. amanzi.

Ngokusebenzisa i-'Primiyamu Ratio 'kunye' neRatio eyiyo 'umboleki uya kuba nakho ukufaka iVAT kwinani lesivumelwano esinxulumene nokusetyenziswa ngokufanelekileyo nokonwatyelwa, kumanzi omhlaba e-EU.

Iinkcukacha ezongezelelweyo

Iofisi ye-Dixcart eMalta inamava abanzi ekuncediseni ubunini be-yacht kunye nobhaliso eMalta. Nceda uthethe noJonathan Vassallo: ingcebiso.malta@dixcart.com okanye kunxibelelwano lwakho oluqhelekileyo lweDixcart.

Nceda ubone eyethu Ezasemanzini phepha.

imvelaphi

IArchipelago yeeAzores ineziqithi ezisithoba zentaba-mlilo kwaye imi kuMantla weAtlantic, malunga neekhilomitha ezili-1,500 kwintshona yeLisbon. Ezi ziqithi ziindawo ezizimeleyo zasePortugal.

Zeziphi izibonelelo ezinikezelwa ziiAzores zokungeniswa kweYacht kwi-EU?

• Izinga eliqhelekileyo le-VAT yesiPhuthukezi ngama-23% kodwa ii-Azores ziyaxhamla kwixabiso leVAT eli-18%.

Ngokunxulumene ne-EU xa iyonke, iiAzores zinezinga lesibini eliphantsi le-VAT ngaphakathi kwe-EU (ilingana neMalta), kuphela yiLuxembourg eyonwabela iqondo eliphantsi nge-17%. Ixabiso eliphantsi le-VAT sesona sizathu siphambili sokuba i-Azores iqhubeke nokuba yindawo ethandwayo yokungenisa i-yacht kwi-EU.

IiAzores zikwabonelela ngendawo yokuhlala njengoko kunjalo kwindlela esetyenziswa zizikhephe ezinqumla iAtlantic, zisuka eUS naseCaribbean, zisiya eYurophu.

I-Dixcart: Iinkonzo zokungenisa iYacht zisebenzisa iiAzores

I-Dixcart inamava amaninzi okungenisa ii-yachts kwii-Azores.

I-yacht kufuneka ihambe ngokwasemzimbeni iye kwii-Azores kwaye kufuneka isuswe apho iintsuku ezimbini ukuya kwezintathu zomsebenzi, ukwenzela ukuba kwenziwe imvume yokungena.

UDixcart wenza umsebenzi wokulungiselela e-ofisini yabo eMadeira emva koko aququzelele iingcali ezifanelekileyo ukuba ziye eAzores, zibekho ngexesha elichanekileyo kunye nenani leentsuku ezifanelekileyo. Ezi ngcali zincedisa kwinkqubo yokuhlanjwa kwamasiko kunye nokuhlawulwa kweRhafu-ntengo.

Amanyathelo kunye neenkqubo

Amanyathelo amane ayenzeka:

Inyathelo 1: Isicelo senombolo ye-VAT kwinkampani ephethe i-yacht, njengomhlawuli werhafu wasePortugal

Okufunekayo:

1. Amaxwebhu afanelekileyo okungqina ukuba ungubani na umnini wezikhephe.
2. Amandla eGqwetha avela kumnini wezikhephe ngokuxhasa inkampani efanelekileyo yeDixcart. Le nkampani izakufaka isicelo senombolo ye-VAT kwaye iya kubhaliswa njengommeli wezemali kumnini wezikhephe, ngeenjongo zeVAT, kunye nabasemagunyeni basePortugal.

Inyathelo 2: Ukulungiswa kweRhafu-ntengo efanelekileyo kunye nezinye iifom zokungeniswa elizweni

Okufunekayo:

1. 'Isibhengezo sokuVumelana'.
2. 'Ibhili yeNtengiso' kunye nee-invoyisi ezinxulumene noko.
3. Amasiko akwiiAzores aya kuzenzela olwabo uvavanyo ngokubaluleka kwechweba.

Inyathelo 3: Ukungenisa elizweni

Igunya leAzores Customs liya:

1. Vavanya i yacht.
2. Bala i-VAT efanelekileyo xa ungenisa elizweni, kunye nezinye iintlawulo ezifanelekileyo.
3. Phumeza ukucoca amasiko.

Inyathelo 4: Intlawulo yeVAT

Ummeli werhafu wasePortugal womnini wezikhephe (enikezwe yi-Dixcart) uyakuhlawula i-VAT efanelekileyo kuthengiso lwe-yacht yokungenisa elizweni kwaye uya kufumana ezi zinto zilandelayo:

1. Isibhengezo sokungenisa elizweni '. Olu xwebhu luqinisekisa ukususwa kwamasiko kwezikhephe kunye neenkcukacha zentlawulo ye-VAT efanelekileyo. Kufuneka igcinwe ebhodini ngamaxesha onke.
2. Irisithi yentlawulo.

Iinkcukacha ezongezelelweyo

Ukuba ufuna ulwazi olongezelelweyo malunga nokungeniswa kweyacht usebenzisa iAzores, nceda uthethe kumfowunelwa wakho wesiqhelo weDixcart okanye ufikelele kwiofisi yeDixcart eMadeira: ingcebiso.portugal@dixcart.com.

Umthetho omtsha

Ngomhla we-10 kuJanuwari 2019, iBhunga labaPhathiswa lasePortugal lavuma umthetho ovumela oonogada abaxhobileyo ukuba bahambe ngesikhephe esineeflegi zasePortugal.

Eli nyathelo lilindelwe kudala yiRegistry yoThutho yaMazwe ngaMazwe yaseMadeira (MAR) nangabanini beenqanawa ababhaliswe kuyo. Ukwanda kwelahleko yemali ngenxa yokuxhwilwa kunye neemfuno zentlawulelo, kunye nomngcipheko kubomi babantu, ngenxa yokuthinjwa kubangele ukuba abanini beenqanawa bafune inyathelo elinje. Abanini beenqanawa bakhetha ukuhlawulela ukhuseleko olongezelelekileyo kunokuba ngamaxhoba okuhlaselwa.

Amanyathelo okujongana neengxaki eziQhelekileyo zePiracy

Ngelishwa, ubuqhetseba ngoku busisisongelo esikhulu kumzi mveliso wokuhambisa ngenqanawa kwaye kuyaqondwa ukuba ukusetyenziswa koonogada abaxhobileyo kwiinqanawa ezibaluleke kakhulu ekunciphiseni inani leziganeko zobugebenga.

Ulawulo oluza kusekwa ngulo mthetho lwenza abanini beenqanawa beenqanawa zasePortugal ukuba banike iinkampani zabucala ezokhuseleko, kuqeshwe abasebenzi abaxhobileyo ukuba babe kwiinqanawa, ukukhusela le nqanawa xa isebenza kwiindawo ezinobungozi obukhulu. Umthetho ubonelela ngenketho yokuqesha oonokontraka kwezokhuseleko kwikomkhulu le-EU okanye e-EEA ukukhusela iinqanawa zasePortugal.

IPortugal izakujoyina inani elandayo 'leFlegi States' evumela ukusetyenziswa koonogada abaxhobileyo. Eli nyathelo ke lisengqiqweni kwaye liyahambelana namanyathelo athathwa liqela lamanye amazwe.

IPortugal kunye noThutho

Kutshanje ngo-Novemba ngo-2018 kwamiselwa irhafu yeetoni zamaPhuthukezi kunye nesikimu sabalwandle. Injongo kukukhuthaza iinkampani ezintsha zokuhambisa ngenqanawa ngokunika izibonelelo zerhafu, hayi kubanini beenqanawa kuphela, kodwa nakwabahambi ngeenqanawa. Ngolwazi oluthe kratya malunga nezibonelelo zerhafu entsha yamaPhuthukezi, nceda ujonge kwiDixcart Article: IN538 Inkqubo yesiPhuthukezi yeRhafu yokuThumela iiNqanawa- Zeziphi izibonelelo eziya kukubonelela?.

IRegistry yokuhambisa ngenqanawa iMadeira (MAR): Ezinye izibonelelo

Lo mthetho mtsha wenzelwe ukuphucula irejista yasePortugal yokuhambisa kunye nerejista yesibini yokuthumela ePortugal, iMeiraira Registry (MAR). Inxalenye yesicwangciso esibanzi sokuphuhlisa ilizwe liphela kushishino lwezaselwandle. Oku kubandakanya iinkampani nabantu abaneenqanawa, iziseko zophuhliso ezinxulumene nokuthumela, abathengisi baselwandle kunye nabo basebenza kushishino lolwandle.

IRegistry kaMadeira sele iyirejista yesine ngobukhulu yokuhambisa ngenqanawa ngaphakathi kwi-EU. Itoni yayo ebhalisiweyo ingaphezulu kwe-15.5 yezigidi kwaye iinqanawa zayo zineenqanawa ezivela kubanini beenqanawa ezinkulu njenge-APM-Maersk, iMSC (Inkampani yokuhambisa ngenqanawa iMeditera), iCMA, iCGM Group kunye neCosco Shipping. Nceda ubone: I-IN518 Kutheni iRejista yokuThutha yaMazwe ngaMazwe yaseMadeira (MAR) inomtsalane.

Inganceda njani iDixcart?

I-Dixcart inamava abanzi okusebenza nabanini kunye nabaqhubi beenqanawa zorhwebo kunye nolonwabo kunye nezikhephe zorhwebo, ezibhaliswe kwiRegistry yasePortugal kunye / okanye iMAR. Sinokuncedisa ngokubhaliswa ngokusisigxina kunye / okanye ngeenqanawa ngaphandle kwemikhombe, ukuphinda kumiswe kwakhona, ukubambiswa kwemali mboleko kunye nokusekwa kobumbano lwequmrhu kunye / okanye izakhiwo zokusebenza zokugcina okanye ukulawula iinqanawa.

Iinkcukacha ezongezelelweyo

Ukuba ufuna ulwazi olongezelelweyo kwesi sihloko, nceda uthethe kumfowunelwa wakho wesiqhelo weDixcart, okanye uqhagamshelane neofisi yeDixcart eMadeira:

ingcebiso.portugal@dixcart.com.

I-Dixcart inokubonelela abathengi ngeendlela ezizezinye zokubhaliswa kweenqanawa.

Eli nqaku libonelela ngesishwankathelo solawulo lweenqanawa eSipro, i-Isle of Man, iMadeira (iPortugal) neMalta. Ulwazi oluthe kratya luyafumaneka ngesicelo malunga nokuhambisa ngenqila kulawulo ngalunye oluqwalaselweyo kweli nqaku.

Sayiprasi

ICyprus liziko eliphambili lolawulo lweenqanawa elitsala abanini beenqanawa bamanye amazwe ngezibonelelo ezifanelekileyo zerhafu ezikhoyo zeenkampani zokuhambisa kwesi siqithi. Yamkelwa njengenye yeerejista ezifumaneka lula kwi-EU.

Ubhaliso lokuthumela ngenqanawa lwaseCyprus alukhulanga kuphela kubungakanani kule minyaka ingamashumi amabini idlulileyo kodwa luye lwenza umzamo omkhulu wokunyusa umgangatho wenqanawa kunye neenkonzo ezinxulumene noko. Ngenxa yoko iflegi yaseCyprus ngoku ihlelwe kuluhlu olumhlophe lweePhondo zaseParis naseTokyo.

Izibonelelo eziphambili ezinxulumene necandelo lokuhambisa ngenqanawa eSipro zibandakanya:

• A competitive tax regime for shipping companies, with an EU approved Tonnage Tax System (TTS) that is based on the net tonnage of the vessel rather than the corporation tax on the actual profit. This allows for mixed activities within a group, shipping activities are subject to TT and other activities are subject to 12.5% corporation tax.
• Competitive operating costs, ship registration costs and fees.
• Ingeniso yamagosa nabasebenzi kwiinqanawa ezibhalisiweyo zaseSipro ayixhomekekanga kwirhafu yengeniso.
• There are no nationality restrictions for officers or crew.
• ISipro ikwabonelela ngothotho lwezibonelelo zerhafu ezisebenza kwiinkampani zolawulo lokuthumela ngenqanawa: uxolelo kwirhafu yengeniso (ngokuxhomekeke kwimiqathango ethintelweyo), ukuxolelwa kwirhafu kwinzuzo evela kumaziko angaphandle asisigxina, kunye nokuxolelwa ekubambeni irhafu ekubuyiseni Ingeniso (izahlulo, inzala kwaye phantse zonke iirhafu).
• More than 60 Double Tax Treaties.
• No estate duty on the inheritance of shares in a Cyprus shipping company and no stamp duty is payable on ship mortgage deeds.

IMadiraira (ePortugal)  

IRejista yoThutho lwaMazwe ngaMazwe yaseMadeira (MAR) yasekwa ngo-1989 njengenxalenye yeZiko leShishini laMazwe ngaMazwe laseMadeira ("MIBC") "iphakheji" yezibonelelo zerhafu. Imikhumbi ebhaliswe noMAR iphethe iflegi yasePortugal kwaye iphantsi kwezivumelwano zamazwe kunye nezivumelwano ezingenwe yiPortugal.

Izibonelelo eziphambili zobhaliso lwenqanawa eMAR zichazwe ngezantsi:

• Irejista ikumgangatho ophakamileyo, inokuthenjwa kwe-EU, ayithathwa njengeflegi elula kwaye ibandakanyiwe kuluhlu olumhlophe lweParis MOU.
• Akukho zimfuno zobuzwe kubanini beenqanawa beenqanawa ezibhaliswe eMAR. Akukho mfuneko yokuba babe nekomkhulu labo eMadeira. Kwanele ukuba nommeli wasekhaya onamandla afanelekileyo.
• Kuphela yi-30% yenkqubo ekhuselekileyo kufuneka ibe "yiYurophu". Oku kubandakanya ubuzwe obufana nePoland, iRussia neUkraine, kunye nabemi bamazwe athetha isiPhuthukezi. Le mfuno inokujongwa kwakhona ukuba kufanelekile. Oku kuvumela ukubonwa ngesandla.
• Imivuzo yabasebenzi ayixolelwanga kwirhafu yengeniso nakwimirhumo yokhuseleko loluntu ePortugal.
• Ubukho benkqubo ebolekayo yobambiso ivumela obambisayo kunye nalowo ubambisayo, ngesivumelwano esibhaliweyo, ukuba bakhethe inkqubo yezomthetho yelizwe elithile eliza kulawula imigaqo yobambiso.
• Ukhuphiswano lwemirhumo, akukho rhafu yonyaka yeetoni.
• Imibutho esibhozo yoHlelo lweHlabathi yamkelwe ePortugal. UMAR angadlulisela eminye yemisebenzi yayo kwezi ntlalo. Oku kunokuba lula kwaye kube lula ngakumbi kubanini beenqanawa.
• Ubhaliso lwethutyana luvumelekile ngumthetho (i-bareboat charter: "In" kunye "Out").
• Iinkampani ezithunyelayo ezinelayisensi yokusebenza ngaphakathi kwe-MAR zixhamla kwirhafu yengeniso ye-5% kude kube ngu-2027. Bayakonwabela ukubhaliswa kwe-VAT ngokuzenzekelayo kwaye banofikelelo kwinethiwekhi yomnqophiso werhafu ephindwe kabini yasePortugal.

Malta

IMalta ibonelela ngeflegi eyaziwayo kwaye iqinisekisa ukuthotyelwa kwemigangatho yamazwe aphesheya neyaseYurophu. Ubhaliso lweenqanawa phantsi kweflegi yaseMalta zenzeka ngokwamanqanaba amabini. Inqanawa ibhaliswe okwethutyana isithuba seenyanga ezintandathu. Ngeli xesha lokubhaliswa okwethutyana, umnini kufuneka afake amaxwebhu ongezelelweyo kwaye inqanawa ibhaliswe ngokusisigxina phantsi kweflegi yaseMalta.

Zininzi izizathu zerhafu enomtsalane yokuqwalaselwa kobhaliso lwenqanawa eMalta:

• Imigaqo esemgangathweni yerhafu yecandelo ayisebenzi kwimisebenzi yokuhambisa eMalta, ngenxa yokuxolelwa okuthile. Akukho rhafu kwinzuzo evela kwimisebenzi yokuhambisa ngenxa yoko. Ukulandela izilungiso zamva nje olu xolelo luye lwandiselwa nakwiinkampani zolawulo lweenqanawa.
• Ukuhambisa ngenqanawe kuxhomekeke kwirhafu yonyaka equka umrhumo wonyaka wobhaliso kunye nerhafu yeetoni esekwe kwitoni yenetha yenqanawa. Amaxabiso erhafu yeetoni ancitshisiwe ngokobudala benqanawa.
• Kukho uxolelo kwitampu yesitampu eMalta kubhaliso okanye ukuthengiswa kwenqanawa, izabelo ezinxulumene nombutho wokuhambisa onelayisensi kunye nobhaliso lobambiso olunxulumene nenqanawa.
• Abantu abangahlali eMalta abangamagosa okanye abasebenzi bombutho wokuhambisa ngenqanawa onelayisensi, kunye nombutho abasebenzela wona, bakhululwe kwimirhumo yokhuseleko kwezentlalo.

Iinkonzo zokuThumela iiDixcart

I-Dixcart inokunceda kuyo yonke imiba yokubhalisa inqanawa eSipro, i-Isle of Man, iMadeira neMalta.

Iinkonzo zibandakanya ukudityaniswa kweziko elingumnini, ukulungelelanisa ukuthobela okufanelekileyo kwequmrhu kunye nerhafu, kunye nobhaliso lwenqanawa.

Uluhlu olumhlophe eParis naseTokyo MOUs: Iiflegi ezifumana elona nqanaba liphezulu ngokunxulumene neMemorandam yokuQondana kuLawulo lwePort State.

Iinkcukacha ezongezelelweyo

Ukuba ungathanda ulwazi olongezelelweyo malunga nesi sihloko, nceda ubone yethu Ezasemanzini iphepha okanye uthethe nomnxibelelanisi wakho weDixcart oqhelekileyo okanye:

• ICharalambos Pittas eSipro
• ICatarina Sardinha eMadeira
• UJonathan Vassallo eMalta

Kule minyaka ilishumi idlulileyo, iMalta idibanise imeko yayo njengeziko lamazwe ngamazwe, leMeditera lokugqwesa elwandle. Okwangoku iMalta inerejista enkulu yokuthumela eYurophu kunye neyesithandathu ngobukhulu emhlabeni. Ukongezelela, iMalta ibe yinkokeli yehlabathi malunga nokubhaliswa kwe-yacht yorhwebo.

Ukuze kuthintelwe umngcipheko weenkampani ezithumela ngenqanawa ezifudukayo okanye zifake iflegi kumazwe anerhafu ephantsi ngaphandle kwe-EU, iziKhokelo zeKhomishini yaseYurophu ngo-2004 ngoNcedo lweSizwe kuThutho lwaseLwandle (imisebenzi yokuthumela ngenqanawa yorhwebo) yaziswa ukuze kuvumeleke iLungu leLungu ukuba liphumeze izibonelelo zemali kwiinkampani zokuthumela ngenqanawa. . Enye yezona nzuzo zibalulekileyo yayikukutshintsha iindlela eziqhelekileyo zokurhafiswa ngerhafu yeetoni.

Nge-Disemba ka-2017, iKhomishini yase-Yuropu yamkela ulawulo lwerhafu yeetoni zaseMalta kangangesithuba seminyaka eli-10, kulandela uphononongo lokuhambelana kwayo neMithetho yoNcedo lukaRhulumente wase-EU.

Inkqubo yeRhafu yoThutho lweMalta

Ngaphantsi kweNkqubo yeRhafu yeToni yeMalta, irhafu ixhomekeke kwitoni yenqanawa okanye inqanawa yomnini-nqanawa okanye umphathi wenqanawa. Kuphela ziinkampani ezisebenzayo kwezothutho lwaselwandle ezifanelekile phantsi kweZikhokelo zaseLwandle.

Imigaqo esemgangathweni yerhafu yomdibaniso ayisebenzi kwimisebenzi yokuhambisa eMalta. Endaweni yokuhambisa imisebenzi kuxhomekeke kwirhafu yonyaka equka umrhumo wobhaliso kunye nerhafu yonyaka yeetoni. Izinga lerhafu yeetoni linciphisa ngokobudala benqanawa.

• Njengomzekelo, inqanawa yorhwebo yokulinganisa i-80 yeemitha, kunye ne-10,000 isambuku seetoni, eyakhiwe ngonyaka we-2000, iya kuhlawula umrhumo we- € 6,524 kubhaliso kunye ne-5,514 yerhafu yonyaka emva koko.

Elona nqanaba lincinci leenqanawa lifikelela kwitoni yeetoni ezingama-2,500 50,000 kwaye eyona inkulu, kwaye eyona iduru kakhulu, ziinqanawa ngaphezulu kwe-0 yeetoni zetoni. Imirhumo iyancitshiswa kwiinqanawa ezikwi-5-5 kunye ne-10-25 yeminyaka yobudala ngokulandelelana kwaye zezona zikhulu kunabo baneminyaka engama-30 ukuya kwengama-XNUMX ubudala.

Irhafu yeMisebenzi yokuThumela eMalta

Njengoko kucacisiwe ngasentla:

• Ingeniso efunyenwe kwimisebenzi yokuthumela ngenqanawa ngumbutho onikwe ilayisenisi yokuthumela ikhululwe kwirhafu yengeniso.
• Ingeniso efunyenwe kwimisebenzi yolawulo lweenqanawa ngumphathi wenqanawa ikhululwe kwirhafu yengeniso.

Kuzo zonke ezinye iimeko:

• Iinkampani zokuthumela ngenqanawa ezibandakanyiweyo eMalta zirhafiswa kwingeniso yazo yehlabathi kunye neenzuzo ezinkulu.
• Iinkampani zokuthumela ezingabandakanyiyo eMalta, kodwa apho ulawulo kunye nolawulo lwenziwa eMalta, zirhafiswa kwingeniso yasekhaya kunye neenzuzo zenkunzi kunye nengeniso yomthombo wangaphandle ethunyelwe eMalta.
• Iinkampani zokuthumela ezingabandakanyiyo eMalta kwaye apho ulawulo kunye nolawulo alusetyenziswanga eMalta, zihlawuliswa irhafu kwingeniso kunye neenzuzo ezinkulu ezivela eMalta.

Imisebenzi yoLawulo lweeNqanawa

Ukulandela isigwebo seKhomishini yaseYurophu, iMalta iye yalungisa umthetho wayo werhafu yeetoni.

Imisebenzi yolawulo lweenqanawa ngoku ifakiwe kwinkqubo yerhafu yeetoni. Oku kuthetha ukuba abaphathi beenqanawa bavumelekile ukuba bahlawule irhafu yeetoni ezilingana nepesenti yerhafu yeetoni ezihlawulwa ngabanini kunye/okanye abaqeshisi beenqanawa ezilawulwayo. Nayiphi na ingeniso efunyenwe ngumphathi wenqanawa kwimisebenzi yolawulo lwenqanawa ithathwa njengengeniso evela kwimisebenzi yokuthumela ngenqanawa kwaye ke ngoko ayixolelwanga kwirhafu yengeniso.

Imibutho yolawulo lweenqanawa inokuxhamla kwimilinganiselo yerhafu yeetoni, ngaphandle kokuba le miqathango ilandelayo ifezekisiwe:

• kufuneka ibe ngumbutho wolawulo lwenqanawa osekwe kwi-European Union (EU) okanye kwi-European Economic Area (EEA);
• bathathe uxanduva lobuchule kunye/okanye ulawulo lwabasebenzi benqanawa;
• kufuneka ihambelane nemigangatho yamazwe ngamazwe kunye neemfuno ze-EU;
• kufuneka ibandakanye ngokukodwa imisebenzi yokuthumela ngenqanawa kwizinto zabo kwaye kufuneka ibhalise kuMbhalisi Jikelele ngokufanelekileyo;
• ukugcina ii-akhawunti ezahlukeneyo, ukwahlula ngokucacileyo iintlawulo kunye neerisithi zomphathi wenqanawa ngokubhekiselele kwimisebenzi yolawulo lweenqanawa kwezo zingaqhagamshelwanga kulo msebenzi;
• umphathi wenqanawa ukhetha ukuhlawula irhafu yeetoni zonyaka kuzo zonke iinqanawa;
• Ubuncinci isibini esithathwini seetoni zeenqanawa umphathi wenqanawa anikezela ngemisebenzi yolawulo lweenqanawa kufuneka ilawulwe kwi-EU kunye ne-EEA;
• itoni abonelela ngayo umphathi wenqanawa ngemisebenzi yolawulo lwenqanawa kufuneka yanelise imfuneko yonxibelelwano lweflegi.

Ukufaneleka kweRhafu yeeToni zaseMalta

Irhafu yetoni isetyenziswa kwimisebenzi yenkampani yokuthumela ngenqanawa ngolu hlobo lulandelayo:

• ingeniso engundoqo evela kwimisebenzi yokuthumela ngenqanawa;
• iingeniso ezithile ezincedisayo ezidityaniswe ngokusondeleyo kwimisebenzi yokuthumela ngenqanawa (efakwe kwi-50% ephezulu yengeniso yokusebenza kwenqanawa); kwaye
• iingeniso ezivela kwi-towage kunye ne-dredging (ngokuxhomekeke kwiimeko ezithile).

Imibutho yokuthumela yaseMalta kufuneka ibhalise kuMphathiswa wezeMali ngokungenisa igama lombutho, idilesi yeofisi ebhalisiweyo kunye negama kunye neetoni zenqanawa enqwenela ukuba nayo okanye isebenze. Inqanawa kufuneka ibhengezwe njenge'Tonnage Tax Ship' okanye 'Inqanawa yoLuntu', kunye nobuncinci be-net tonnage ye-1,000 kwaye ibe ngumnikazi wayo ngokupheleleyo, uqeshiswe, ulawulwe, ulawulwe okanye uqhutywe ngumbutho ohambisa iinqanawa.

Inkampani yokuthumela inqanawa inokuzuza kuphela kwiSikimu seRhafu yeToni yaseMalta ukuba inenxalenye ebalulekileyo yeenqwelo zayo ezibhabha iflegi yoMmandla woQoqosho lwaseYurophu (EEA) iLungu leLungu leLungu.

Izizathu ezongezelelweyo zokuqwalasela ukubhaliswa kweenqanawa eMalta

Kukho inani lezizathu ezongezelelweyo zokuthathela ingqalelo ukubhaliswa kweenqanawa eMalta:

• Ubhaliso lwaseMalta lukwi-MOU yaseParis kunye noluhlu olumhlophe lwase-Tokyo MOU.
• Iinqanawa ezibhaliswe phantsi kweFlegi yaseMalta azinazithintelo zokurhweba kwaye zinikwa unyango olukhethekileyo kumazibuko amaninzi.
• Ukubhaliswa kweenqanawa phantsi kweflegi yaseMalta kwenzeka kwizigaba ezimbini. Inqanawa ibhaliswe okwethutyana ixesha leenyanga ezintandathu. Le yinkqubo elula kwaye ekhawulezayo. Ngeli xesha lobhaliso lwethutyana umnini kufuneka angenise amaxwebhu ongezelelweyo kwaye ke inqanawa ibhaliswe ngokusisigxina phantsi kweflegi yaseMalta.
• Kukho ukukhululwa kumsebenzi wesitampu eMalta ekubhaliseni kunye / okanye ukuthengiswa kwenqanawa, izabelo ezihambelana nentlangano yokuthunyelwa kwelayisensi kunye nokubhaliswa kwe-mortgage enxulumene nenqanawa.

Iinkcukacha ezongezelelweyo

Ukuba ungathanda ulwazi oluthe kratya malunga neNkqubo yeRhafu yeMali eMonti okanye ubhaliso lwenqanawa kunye / okanye i-yacht eMalta, nceda unxibelelane noJonathan Vassallo kwi-ofisi yaseDixcart eMalta: ingcebiso.malta@dixcart.com

Inkqubo yerhafu yamaPhuthukezi kunye nesikimu sabaselwandle samkelwe yiKhomishini yaseYurophu ngomhla we-6 ku-Epreli 2018, ngokuhambelana nemithetho yoncedo lwe-EU, ngakumbi iZikhokelo zoncedo lukaRhulumente kuthutho lwaselwandle. Amanyathelo esiPhuthukezi aya kuphucula ukhuphiswano lwecandelo lokuhambisa ngenqanawa lasePortugal kwaye, kwangaxeshanye, kukhuselwe ukwazi kunye nemisebenzi kwicandelo lezothutho lwaselwandle e-EU.

Isindululo somthetho sasihanjisiwe nguRhulumente wase-Portugal ePalamente ngaphambi kwalo mhla kwaye umthetho-mthetho ulindeleke kungekudala.

Inkqubo yeRhafu yesiPhuthukezi: ukufaneleka

Irhafu yeetoni ayiyiyo irhafu kodwa yindlela yokuchonga ingeniso efanelekileyo.

Amaziko anoxanduva lokuhlawula irhafu yengeniso, eqhuba imisebenzi efanelekileyo yokuhambisa ngenqanawa, kunye neofisi enkulu ebhalisiweyo okanye indawo yolawulo olusebenzayo ePortugal, banokukhetha ukurhafiswa phantsi kwesi sikimu sitsha seetoni.

Isicelo sesikimu sethoni siya kuxhomekeka kwiimfuno ezithile zomthetho ngolu hlobo lulandelayo:

• ubuncinci i-60% yetoni nganye kufuneka ibhabhe iflegi yelungu leLungu laseYurophu (i-EU) okanye i-Economic Area Area State (EEA) kwaye ilawulwe kwi-EU okanye kwi-EEA State;
• ngokwemiqathango yokuqesha, ixabiso elipheleleyo leenqanawa eziphantsi komnqophiso alinakugqitha kwi-75% yazo zonke izithuthi zetshathi kwaye kufuneka zithobele iflegi kunye neemfuno zolawulo ezichazwe apha ngasentla;
• ubuncinci i-50% yabasebenzi beenqanawa ezifanelekileyo kufuneka babe ngabemi abavela kwi-EU, i-EEA okanye amazwe athetha isiPhuthukezi, ngaphandle kwamatyala akhethekileyo.

Iinkcukacha zerhafu: IRhafu yesiPhuthukezi soRhafu

Ingeniso erhafiswayo ibalwa njengesixa-mali, kuxhomekeke kubungakanani (netnage yomnatha) yeenqanawa, ezizimeleyo kwimivuzo yokwenene (inzuzo okanye ilahleko), ngokweshedyuli engezantsi:

Ubungakanani betoni	Ingeniso yemihla ngemihla yerhafu kumntu ngamnye Iitoni ezili-100 zomnatha
Ukufikelela kwi-1,000 XNUMX yeetoni	€ 0.75
Iitoni ezili-1,001 - 10,000 zomnatha	€ 0.60
Iitoni ezili-10,001 - 25,000 zomnatha	€ 0.40
Ngaphezulu kweetoni ezingama-25,001	€ 0.20

Irhafu yeetoni inokusetyenziswa kwinkampani yokuthumela:

• ingeniso engundoqo ukusuka kwimisebenzi yothutho lwaselwandle, enjengomthwalo kunye nokuthuthwa kwabakhweli;
• ezithile Ingeniso encedisayo idityaniswe ngokusondeleyo kwimisebenzi yokuhambisa ngenqanawa (ebanjelwe ubuninzi be-50% yengeniso yokusebenza yenqanawa); kwaye
• ingeniso evela isixhobo kwaye ukuntywila, ngokuxhomekeke kwiimeko ezithile.

Kwiinqanawa ezinobungozi kokusingqongileyo, iinkampani zingafezekisa ukuncitshiswa okungaphezulu kwe-10% ukuya kwi-20% yerhafu phantsi kwesikimu serhafu yeetoni.

Inzuzo erhafelwayo evavanyiweyo, ngokweshedyuli engentla, ixhomekeke kwinqanaba eliqhelekileyo le-21% yerhafu yengeniso yomdibaniselwano (intlawulo kamasipala kunye ne-surtax zikarhulumente ziyasebenza). Akukho kuncitshiswa kunokuhlawulwa ngenxa yenzuzo ehlawulelwa ukuvavanywa phantsi kwesi sikimu.

Ulawulo lwerhafu ecetywayo luya kukhethwa. Nangona kunjalo, ukuthatha inxaxheba kwesi sikimu kufuneka kube ubuncinci iminyaka emi-3, ukuba iqale kwiminyaka emithathu yokuqala yemali yokuqaliswa kolawulo lweetoni. Emva kweli xesha lokuqala, ukuthatha inxaxheba okulandelayo kufuneka kube ubuncinci iminyaka emi-3.

Isikimu sokuxhasa abasebenzi

Isikimu sikhulula amalungu abasebenzi aqeshwe kwiinqanawa ezifanelekileyo phantsi kolawulo lwerhafu yeetoni ekuhlawuleni irhafu yengeniso yomntu (IRS). Ubuncinane beentsuku ezingama-90 ebhodini inqanawa iyafuneka kunyaka ngamnye werhafu, kunye nokuhlangabezana neminye imiqathango ethile.

Iskimu esitsha sikwavumela abasebenzi ukuba bahlawule imirhumo yokhuseleko lwezentlalo; Ireyithi iyonke ye-6%, i-4.1% ihlawulwe ngumqeshi kunye ne-1.9% lilungu labasebenzi.

MAR - IRejista yokuThumela ngaMazwe ngaMazwe

Iinqanawa ezibhaliswe noMAR zifanelekile kwisikimu sethoni. UMAR yerejista yesine ngobukhulu yokuhanjiswa kweenqanawa kumazwe e-EU. IMadeira yinxalenye ebalulekileyo yePortugal, kunye neenkampani ezibhaliswe apho zonwabela inani lezibonelelo zerhafu, ziqinisekisiwe de kube sekupheleni kowama-2027.

I-MAR ikwavumela ukubhaliswa kwetshathi yenqanawa. Ke ngoko, uMAR kunokwenzeka ukuba ibe yeyona ndlela ikhethwayo kubanini beenqanawa abanqwenela ukuphinda babhengeze iinqanawa zabo ukuze baxhamle kule nkqubo intsha yeetoni.

Ukongeza, iZiko leShishini leMadeira laMazwe ngaMazwe, apho iMAR iyinxalenye yalo, likwabonelela ngeenzuzo ezininzi zerhafu kwiinkampani zokuhambisa, ezinokudityaniswa nezibonelelo zeli cebo litsha.

Iinkcukacha ezongezelelweyo

Ukuba ufuna ulwazi olongezelelweyo kwesi sihloko, nceda uthethe kumfowunelwa wakho wesiqhelo weDixcart, okanye uqhagamshelane neofisi yeDixcart eMadeira: ingcebiso.portugal@dixcart.com.

Eyasungulwa ngo-Disemba ka-2013, "i-2-REG", iRejista yeeNdiza zeChannel Islands, yirejista yeenqwelo moya zaseMelika zaseGuernsey. Uphawu lobuzwe ngu '2' lulandelwa ngoonobumba abane, ukuvumela amanqaku okubhalisa anomtsalane.

Kubekho ukubhaliswa kwe-94 ukuza kuthi ga ngoku ngeenqwelo moya ezingabanini, iinqwelomoya, kubandakanya iBoeing 787-8 Dreamliner, kunye neenqwelo moya zalapha ekhaya. Ubhaliso luyakwazi ukunikezela iZatifikethi zoMqhubi woMoya, kunye nezibonelelo zokuba yinxalenye yesiVumelwano saseKapa, ​​umgangatho wezobuchwephesha wamazwe aphesheya onxulumene nezinto zokuhamba ngenqwelomoya.

Inkqubo yoBhaliso

Inkqubo yobhaliso lwenqwelomoya ibandakanya uphononongo lwenkampani kunye nenqwelomoya ngenxa yenkuthalo. Oku kusebenza kumazwe angama-40 apho iinkonzo zeshishini zezezimali zithathwa njengezilingana nemigangatho yendawo yaseGuernsey.

Kumazwe angekho kolu luhlu, i-2-REG ifuna uMmeli wabahlali eGuernsey, ekufuneka engumnikazi welayisensi, ukuba anyulwe enze lo msebenzi.

Yintoni indima yoMmeli wabahlali?

Ummeli wabahlali kulindeleke ukuba enze uphononongo lwenkuthalo efanelekileyo (yecandelo kunye neenqwelomoya) kumgangatho olindelwe yiKhomishini yeeNkonzo zezeMali yaseGuernsey, kunye nokunika ingxelo ngeziphumo zabo kubhaliso. Ukongeza, uMmeli woMhlali kufuneka asebenze njengonxibelelwano phakathi komnini wenqwelomoya kunye nobhaliso kwaye angenise izicelo zobhaliso.

I-Dixcart Trust Corporation Limited eGuernsey yiArhente yokuHlala ebhalisiweyo yeRegistry eyi-2-REG.

Isifundo semeko kunye nokubhaliswa kwethutyana kwi-2-REG isombulule ingxaki

Iofisi yaseDixcart eseGuernsey kutshanje kuye kwangeniswa umphathi wezithuthi zorhwebo waseTurkey ukuba asebenze njengoMmeli woMhlali kubhaliso lwethutyana lweAirbus A300.

Inqwelomoya yayihamba isuka kwirejista yaseMelika ye-FAA yaya kwiRejista yokuHamba kwaBantu baseTurkey. Irejista yaseTurkey ifuna iSatifikethi sokuLungela i-Airworthiness (CofA) njengenxalenye yeemfuno zobhaliso.

I-FAA, nangona kunjalo, itshintshile umgaqo-nkqubo kutshanje kwaye ayizimiselanga kukhupha amaxwebhu eenqwelomoya ezingekhoyo eUnited States okanye ezimiselwe ukuya eMelika.

Isisombululo yayikukufaka isicelo sobhaliso lwethutyana kwi-2-REG evumela ukuba kwenziwe uhlolo olufanelekileyo lomoya kwaye iCofA ikhutshelwe ukuvumela ukubhaliswa kuqhubeke eTurkey.

Ukufunyanwa kwenkuthalo efanelekileyo eqinisekisiweyo enxulumene: nenkampani, abalawuli, abanini abona banenzuzo kunye nenqwelomoya, uphononongo lokuthotyelwa ngokupheleleyo lwenziwa yi-Dixcart kwaye oku kwaba sisiseko sengxelo kwi-2-REG, ukongeza kubhaliso olufanelekileyo iifom zingeniswa.

UDixcart Guernsey kunye neNkxaso yeShishini yaMazwe ngaMazwe

Olu hlobo lomsebenzi wokunyaniseka ngumzekelo olungileyo wenkxaso ebanzi ethi iDixcart eGuernsey, kunye nezinye iiofisi kwiQela leDixcart, ezinikezela kubathengi, abucala kunye nabathengi beeofisi zosapho.

Ikwabonisa ubume beshishini ngokubanzi kwaye 'banokwenza' imeko eqinisekiswe nguRhulumente waseGuernsey kwaye inceda ukuxhasa kunye nokuzisa izisombululo zehlabathi. Oku kubandakanya i-2-REG yerejista yeenqwelomoya, iChannel Island Securities Exchange, ukufuduswa kwe-HNWI kunye nokuhlala, kunye ne-fiduciary ehlonitshwayo, i-inshurensi yokuthimba kunye namacandelo engxowa mali.

Iinkcukacha ezongezelelweyo

Ukuba ufuna naluphi na ulwazi olongezelelweyo kwesi sihloko, nceda uthethe kumfowunelwa wakho wesiqhelo weDixcart okanye noJohn Nelson kwiofisi yeDixcart eGuernsey: ingcebiso.guernsey@dixcart.com.

Uninzi lokungaqiniseki luye lwenziwa ngaphakathi eYurophu kulandela uvoto lwe-Brexit, kunye namanye amazwe aqala ukuphonononga isikhundla sawo ngaphakathi kwe-EU. Oku kunempembelelo kushishino lwaselwandle, kunye nenani labanini beenqanawa abafuna ukuphinda benze iflegi yeenqanawa kunye nezikhephe.

Ukukhetha ukubhaliswa kweflegi sisigqibo esibalulekileyo kwaye kufuneka kukhethwe indawo yolawulo eyanelisayo indlela efanelekileyo enxulumene nendlela kunye nalapho inqanawa iya kusetyenziswa khona.

Ulawulo lweMalta kunye neNqanawa kunye noBhaliso lweYacht

I-Malta, enendawo ephakathi kunye nesicwangciso esisembindini weMeditera, inikezela ngoluhlu olubanzi lwezibonelelo zaselwandle zamazwe ngamazwe kunye neenkonzo. Olu lawulo lubonelela ngeRejista yeeNqanawa zaMazwe ngaMazwe esebenzayo, enegama elihle kakhulu, kwaye ngoku ikwinqanaba lelona flegi inkulu yokuthumela ngenqanawa eYurophu.

Iflegi yaseMalta yiFlegi yaseYurophu, iflegi yokuzithemba kunye neflegi yokuzikhethela. Uninzi lweenqanawa ezikhokelayo kunye neenkampani zokulawula iinqanawa zibhalisa iinqanawa zabo phantsi kweFlegi yaseMalta, kwaye iibhanki zamazwe ngamazwe kunye nabaxhasi bemali bahlala bencoma iRejista yaseMalta kunye noBhaliso lweMalta Ship.

Izibonelelo ezinikezelwa kwiiNqanawa kunye neeYacht ezibhaliswe eMalta: Izimali, iNkampani kunye nezomthetho

Inani leenzuzo ziyafumaneka kwiinqanawa ezibhaliswe phantsi kweFlegi yeMalta, ezibandakanya:

• Iinqanawa ezibhaliswe phantsi kweFlegi yaseMalta azinazithintelo zokurhweba kwaye zinikwa unyango olukhethekileyo kumazibuko amaninzi.

• Iflegi yeMalta ikuluhlu olumhlophe lwe-MoU yaseParis, i-MoU yaseTokyo kunye nakuLuhlu loMngcipheko oPhantsi lweeNqanawa lwe-MoU yaseParis. Ukongeza, iMalta yamkele zonke iiNdibano zaseLwandle zamazwe ngamazwe.

• Zonke iintlobo zeenqanawa, ukusuka kwiiyacht zolonwabo ukuya kwizixhobo ze-oyile, zinokubhaliswa egameni lamaqumrhu okanye amaqumrhu asemthethweni amiselwe ngokusemthethweni (kungajongwa ubuzwe), okanye ngabemi beManyano yaseYurophu.

• Inqanawa yaseMalta isenokuthi ibe nebharebhoat charter ebhaliswe phantsi kwenye iflegi.

• Akukho zithintelo zokurhweba kwiinqanawa.

• Iinqanawa ezingaphantsi kweminyaka engama-25 ubudala zingabhaliswa. Apho kufanelekileyo, le migaqo ilandelayo iyasebenza:

• Iinqanawa ezineminyaka eli-15 ubudala nangaphezulu, kodwa ngaphantsi kweminyaka engama-20, kufuneka ziphumelele uhlolo ngumhloli welizwe ogunyazisiweyo weflegi phambi okanye kwisithuba senyanga yobhaliso lwethutyana.

• Iinqanawa ezineminyaka engama-20 ubudala nangaphezulu kodwa ngaphantsi kweminyaka engama-25, kufuneka ziphumelele ukuhlolwa ngumhloli ogunyazisiweyo welizwe leflegi phambi kokuba zibhaliswe okwethutyana.

Ukubhaliswa kweSikhephe eMalta - Inkqubo

Inkqubo yokubhaliswa kwenqanawa eMalta ilula ngokuthe ngqo. Ubhaliso lwethutyana, oluthi ngokomthetho lube nefuthe elifanayo nobhaliso olusisigxina, lunokwenziwa ngokukhawuleza.

Igunya lokubhalisa okwethutyana inqanawa liya kunikwa kuphela xa iMalta Maritime Administration yanelisekile ukuba inqanawa ihambelana nayo yonke imigangatho efunwa ziindibano zamazwe ngamazwe.

Ubhaliso lwethutyana lusebenza iinyanga ezintandathu, nangona oku kunokwandiswa ngezinye iinyanga ezintandathu; ngeli xesha onke amaxwebhu kufuneka abe sele egqityiwe ubhaliso olusisigxina. Ngokukodwa oku kufuneka kubandakanye ubungqina bobunini obusuka kwindawo yangaphambili yobhaliso, ngaphandle kokuba inqanawa sitsha. Igunya lokusebenza lihlala lixhomekeke ekuhlangabezaneni nolawulo olufanelekileyo, ukhuseleko kunye nemilinganiselo yothintelo longcoliseko njengoko kucacisiwe kwimigangatho yamazwe ngamazwe.

UBhaliso lweTshatha yeBareboat

Umthetho waseMalta ubonelela ngokubhaliswa kwe-bareboat charter yeenqanawa zangaphandle phantsi kweflegi yaseMalta kunye nokubhaliswa kwe-bareboat charter yeenqanawa zaseMalta phantsi kweflegi yangaphandle.

Iinqanawa ezibhalisiweyo zixhamla amalungelo kunye namalungelo afanayo kwaye zinezibophelelo ezifanayo njengenqanawa ebhaliswe eMalta.

Eyona nto iphambili enxulumene nokubhaliswa kwebharebhoat charter kukuhambelana kweerejistri ezimbini. Imiba emalunga nesihloko phezu kwenqanawa, i-mortgages kunye ne-encumbrances ilawulwa yirejista engaphantsi, ngelixa ukusebenza kwenqanawa kuwela phantsi kolawulo lwe-bareboat registry.

Ukubhaliswa kwemvume yesikhitshane esingenanto kuthatha ixesha lokutshata kwephenyane okanye kude kube ngumhla wokuphelelwa kobhaliso oluphantsi, nokuba yeyiphi na emfutshane, kodwa, kuyo nayiphi na imeko, ixesha elingadlulanga kwiminyaka emibini. Kuyenzeka ukuba kwandiswe ukubhaliswa kwe-bareboat charter.

Iinkonzo zoBhaliso lweYacht ezinikezelwa nguDixcart Malta

I-Dixcart Management Malta Limited inamava amaninzi ekubhaliseni iiyachts phantsi kweRejista yeMalta kunye nokubonelela ngeenkonzo ezincedisayo ezifunekayo ukuze kugcinwe ukubhaliswa okunjalo.

I-Dixcart inokuseka isakhiwo sobunini kwinqanawa kwaye inike iingcebiso kwisakhiwo esisebenzayo, kuxhomekeke kuhlobo lokusetyenziswa kwenqanawa kunye nendawo yokusetyenziswa.

Ngolwazi oluthe vetshe, nceda uthethe kumfowunelwa wakho wesiqhelo eDixcart okanye uthumele i-imeyile kwiofisi yeDixcart eMalta: ingcebiso.malta@dixcart.com