Udidi: IiNkonzo zoLuntu

Iziganeko zamva nje kwihlabathi liphela, kubandakanya ubhubhani we-covid kunye neemfazwe ezinkulu, zithetha ukuba uzinzo, ukhuseleko kunye nemicimbi yegama ibaluleke ngakumbi. Oku kubhekiselele kumacandelo equmrhu kunye nakwezinye iinkalo ezininzi zobomi bamazwe ngamazwe.

Iinkampani zaseSwitzerland zibonelela ngozinzo, kunye nenani leerhafu ezinokubakho.

eziluncedo

ISwitzerland ibonelela ngeenzuzo ezininzi njengendawo yeenkampani zamazwe ngamazwe:

• Ifumaneka kumbindi weYurophu.
• Ukuzinza kwezoqoqosho nakwezopolitiko.
• Ukuhlonipha kakhulu ubumfihlo kunye nokugcinwa kwemfihlo.
• Ilizwe 'elivelisa izinto ezintsha' kunye 'elinokhuphiswano', elinamashishini amaninzi awomeleleyo.
• Ulawulo oluhloniphekileyo olunedumela elihle.
• Umgangatho ophezulu kunye nabasebenzi beengingqi abathetha iilwimi ezininzi.
• Amaxabiso asezantsi erhafu yeenkampani zaseSwitzerland.
• Indawo yeNkulumbuso kutyalo-mali lwamanye amazwe kunye nokukhuselwa kweeasethi.
• Iziko eliphambili lezorhwebo kwihlabathi.
• IHub yee-HNWIs, iintsapho zamanye amazwe kunye neengcali ezahlukeneyo kubandakanya: amagqwetha, iiofisi zosapho, iibhanki, abagcini zincwadi, iinkampani zeinshurensi.

INdawo yeRhafu eLungileyo kwiiNkampani kunye nabaTyalo-mali bamazwe angaphandle

Inkqubo yerhafu yaseSwitzerland kwiinkampani inomtsalane njengoko ishwankathelwa ngezantsi:

• Iinkampani zokurhweba zaseSwitzerland zirhafiswa phakathi kwe-12% kunye ne-14%.
• AKUKHO rhafu yeshishini kwizabelo ezifunyenweyo kuthabatho nxaxheba olufanelekileyo kwaye akukho nzuzo yenkunzi.
• AKUKHO rhafu kwizabelo zezabelo kubaninizabelo abazinze eSwitzerland kunye/okanye kwilizwe elikwi-EU.

Irhafu yeNkampani yaseSwitzerland

Izinga lerhafu ye-Swiss federal iyahambelana kulo lonke elaseSwitzerland, kodwa irhafu yenkampani (irhafu ye-federal, kunye nerhafu ye-canton) iyahluka kwii-cantons ezahlukeneyo zaseSwitzerland, kuxhomekeke kwizinga elithile elivunyiweyo lerhafu ye-canton.

Ukusukela ngoJanuwari 2020, irhafu yenkampani (idityaniswe irhafu yomanyano kunye necantonal) kwiinkampani zorhwebo eGeneva, ibiyi-13.99%.

Iinkampani zaseSwitzerland eziPhetheyo ziyaxhamla kwinkululeko yokuthatha inxaxheba kwaye azihlawuli irhafu yengeniso kwinzuzo okanye kwimali eyinzuzo evela kuthatho-nxaxheba olufanelekileyo. Oku kuthetha ukuba i-Holding Company ecocekileyo ayixolelwanga kwirhafu yaseSwitzerland.

Irhafu Ebanjiweyo yaseSwitzerland (WHT)

Akukho WHT kulwabiwo lwesahlulo kubanini zabelo abasekwe eSwitzerland kunye / okanye kwi-EU (Umzali we-EU / Directive Subsidiary). 

ISwitzerland ayikho kwi-EU, kodwa iku 'Schengen'

IziVumelwano eziRhafiswa kabini

ISwitzerland ine-network ebanzi yomnqophiso werhafu, kunye nokufikelela kwizivumelwano zerhafu kunye namazwe angaphezu kwe-100.

Ukuba abanini zabelo balawulwa ngaphandle kweSwitzerland nangaphandle kwe-EU, kwaye kusenziwa isivumelwano kabini serhafu, irhafu yokugqibela kulwabiwo ngokubanzi iya kuba phakathi kwe-5% kunye ne-15%.

Ibhokisi yePatent

Ingeniso yesambuku kumalungelo awodwa abenzi basekhaya nakwamanye amazwe irhafiswa ngokwahlukeneyo ngonciphiso olukhulu lwama-90% (umlinganiselo ochanekileyo uxhomekeke kwicanton ethile). Le Bhokisi yePatent Regime ihlangabezana nomgangatho we-OECD2.

Phambi kokuba iBhokisi yePatent ifakwe okokuqala, inkcitho yeR&D, eza konwabela ukuthotywa kwerhafu, kufuneka ibe ichongiwe kwaye irhafiswe.

Iinkcukacha ezongezelelweyo

Ukuba ufuna ulwazi olongezelelweyo olunxulumene neenkampani zaseSwitzerland kunye nezibonelelo ezinokunikezela kwiinkampani zaseSwitzerland, nceda uthethe UChristine Breitler kwiofisi yeDixcart eSwitzerland: ingcebiso.switzerland@dixcart.com.

Ukususela ngomhla woku-1 ku-Epreli 2023, inani leenguqu lilindeleke kwi-UK Research and Development (R&D) isikimu sokuNceda iRhafu. Eli nqaku lishwankathela amanqaku aphambili avela kumthetho oyilwayo we-HMRC kaJulayi ka-2022 wotshintsho lwerhafu ye-R&D, eyabhengezwa okokuqala kwiBhajethi yasekwindla yase-UK ka-2021.

Olu tshintsho luya kuqala ukusebenza kumaxesha obalo-mali aqala ngomhla woku-1 kuTshazimpuzi okanye emva koko. Olu tshintsho luya kuba nefuthe kwiinkampani ezifaka amabango phantsi kwesinye sezikim zimbini (i-SME okanye i-RDEC).

URhulumente wase-UK unenjongo yokunyusa utyalo-mali kwi-R & D ukuya kwi-2.4% ye-GDP yase-UK ngo-2027 kwaye i-R & D intlawulo yerhafu yenza inxalenye yaloo njongo, ngokunciphisa iindleko zokutsha kwiinkampani zase-UK.

Uncedo lweRhafu lwase-UK lweR&D

Uncedo lwerhafu lwe-UK Research and Development (R&D) lunokungqina ukukhululeka kwerhafu okuxabiseke kakhulu kwaye, kwiinkampani ezenza iiprojekthi ze-R&D ezifanelekileyo, kunokuthetha ukungahlawuli nayiphi na irhafu yeshishini iminyaka emininzi okanye nokubanga imbuyekezo kwi-HMRC.

Kumashishini amancinane ukuya kweliphakathi (SMEs), ukuxhuzulwa kwe-230% yesixa-mali esichithwe kwi-R&D inokwenziwa kwingeniso erhafiswayo, kucuthwe irhafu yequmrhu efunekayo. Kwiinkampani ezenza ilahleko, iskimu sivumela isiqabu kwangaphambili njengentlawulo yemali eyi-14.5% 'yelahleko enokuhlawuleka.'

Ngolwazi oluthe vetshe malunga nezibonelelo ezikhoyo kunye nenkqubo ekufuneka ilandelwe, nceda uqhagamshelane: ingcebiso.uk@dixcart.com

Ziziphi iiNguqu eziPhambili?

• Ukwandiswa kweNkcitho eseMgangathweni

Iindaba ezilungileyo kukuba iindidi zenkcitho ye-R & D ziya kwandiswa ukuze zibandakanye iindleko zeseti kunye ne-computing yefu - nangona kunjalo, ezi ndleko kufuneka zihambelane ngokucacileyo ne-R & D ngqo kwaye azikwazi ukufakwa kumabango e-R & D apho ezi ndleko zihambelana kuphela nemisebenzi engathanga ngqo yokuxhasa.

Ukongeza koku, i-R&D kwimathematika esulungekileyo ngoku iya kufaneleka ukufumana isiqabu kwaye ingaba yinxalenye yemisebenzi ye-R&D efanelekileyo yowenza ibango.

• Ukujongisisa kwakhona iziNcedo kwiNguqulelo entsha eyenziwe e-UK

Olunye lolona tshintsho lubalulekileyo kuHlahlo-lwabiwo-mali lwasekwindla yayikukuphinda kugxininiswe kuncedo olunikezelwe kwimisebenzi eyenziwa e-UK okanye ifanelekele inkcitho yaphesheya kweelwandle.

• UK Inkcitho

Uphando olufanelekileyo kunye nophuhliso kufuneka lwenziwe eUnited Kingdom. Ngaloo ndlela, umsebenzi we-R&D okwikontraka ephantsi, kunye neendleko zabasebenzi ababonelelwa ngaphandle (EPWs), ziya kulinganiselwa kumsebenzi owenziwe e-UK.

• Ukufaneleka kweNkcitho yaNgaphesheya

Ukukhululwa koku kungasentla, kulapho umsebenzi owenziwe ngaphandle kwe-UK uyimfuneko ngenxa yejografi, imo engqongileyo, okanye iimeko zentlalo ezingekhoyo okanye eziphindaphindwayo e-UK.

Iindleko zomsebenzi, kunye nokufumaneka kwabasebenzi, azibandakanywa ngokukodwa njengezinto. Olu luhlu aluphelelanga kwaye, kwixesha elifutshane, lunokudala ukungaqiniseki okukhulu malunga nokuba yintoni enokuthi ibonakale ihlangabezana nale migaqo.

Kuyafaneleka ukuba uqaphele ukuba, ukuza kuthi ga ngoku, akukho nto kumthetho oyilwayo ojongana ngqo namabango eendleko zabasebenzi abasebenza kwiiprojekthi kwisebe eliphesheya kwezilwandle lequmrhu lase-UK - sinethemba lokuba oku kuya kucaciswa njengoko uMthetho oYilwayo uhamba Inkqubo yePalamente.

Ukujongana Nokuxhatshazwa

Ukuze kuxhaswe umlo we-HMRC wokuchasa ukusetyenziswa kakubi kwezicwangciso ze-R&D, inkuthalo entsha neenkqubo zokufayilisha ziya kufuneka ngenkqubo yedijithali.

Utshintsho oluza kwaziswa kwinkqubo yokungeniswa kwamabango e-R&D lubandakanya:

1. amabango enziwe ngokwedijithali;
2. Iindidi zenkcitho efanelekileyo eyenziweyo kufuneka zibhengezwe, kunye neenkcukacha ezimfutshane ezinikezelweyo zemisebenzi ye-R&D;
3. amabango kufuneka avunywe ligosa lenkampani elikwinqanaba eliphezulu;
4. Inkampani kufuneka yazise iHMRC kwangethuba ngeenjongo zayo zokwenza ibango kwisithuba seenyanga ezintandathu zokuphela kwexesha elinxulumene nebango, ngaphandle kokuba inkampani ibange kwelinye lamaxesha amathathu angaphambili; kwaye
5. iinkcukacha zayo nayiphi na iarhente eye yacebisa inkampani ekwenzeni ibango kufuneka inikwe.

Olona tshintsho lubalulekileyo luphawu 4. Isiphumo soku kukuba abenzi-mabango abatsha ngoku baya kuba nefestile yeenyanga ezintandathu kuphela ukuze baqaphele ukuba baya kwenza ibango, ngokuchaseneyo nale minyaka mibini ikhoyo yokuvula ithuba.

Lingenza ntoni iShishini lakho ukuNceda ukuGcina amaNzuzo oNcedo lweRhafu yeR&D?

Ngasemva kolu tshintsho lucetywayo ngasentla, amashishini agcina yonke, okanye inxalenye, yemisebenzi yawo ye-R&D phesheya kolwandle kuya kufuneka ukuba aphinde avavanye amabango awo e-R&D anokubakho. Ukuba ishishini lakho liwela kolu didi, kuya kufuneka ukuba uqwalasele ukusebenza, urhwebo, kunye neempembelelo zeendleko zokugcina ubume bakho bangoku ngokuchasene nonxweme ukuya e-UK. 

Sichonge izinto ezilungileyo kunye nezibi kwimeko nganye engezantsi.

Imeko 1: Ukugcina iMisebenzi yeR&D yakho Phesheya kweelwandle

Iinzuzo zokugcina imisebenzi ye-R&D phesheya:

• iimfuno zorhwebo,
• ubungcali,
• eyona ndlela ingabizi kakhulu,
• ukutshintsha into engophukanga. Unabantu abafanelekileyo, iziseko zophuhliso kunye neenkqubo ezikhoyo ngoko kutheni utshintshe?

Ngokuziswa kwemithetho emitsha, ilahleko ecacileyo yeyokuba inkcitho yaphesheya kwezilwandle efanelekileyo iya kuthintelwa ukusuka ngomhla woku-1 kuTshazimpuzi wama-2023.

Nangona kunjalo, impembelelo yoku ixhomekeke kuhlobo lweshishini olilo. Umzekelo, ukuba uneshishini elinzulu le-R&D kunye neendleko ezininzi ezivela kwimisebenzi yaphesheya, kufuneka ulindele ukubona ukuncipha okukhulu kumabango akho oncedo lwerhafu ye-R&D ngokuchasene naleyo ingekho kakhulu kwi-R&D.  

Imeko yesi-2: Ukufudusela iMisebenzi yeR&D ukuya e-UK

Njengoko kuxoxiwe ngasentla, iingenelo ezibonakalayo kunye nokuzincama kokugcina imisebenzi yakho ye-R&D phesheya kolwandle ngokulandelelanayo, okwethutyana elifutshane, ngokuchaseneyo ukuba ubunokufudusela imisebenzi e-UK. Oku kuya kuxhomekeka kwishishini ngalinye.

Olona ncedo luphambili lokufudusa imisebenzi yakho ye-R&D ukuya e-UK ngokuqinisekileyo kukuba iya kulungela uncedo lwe-R&D.

Nangona kunjalo, utshintsho luya kufana nokuqala ngokutsha kwakhona. Iimpazamo zezi; ubunzima obunokubakho ekufumaneni ababoneleli abatsha kunye nabasebenzi abanezakhono, ukugcina ngaphakathi kohlahlo lwabiwo-mali, iindleko zokufuduka/uhlengahlengiso, uqeqesho, ukuqwalaselwa kwezomthetho nerhafu kuzo zombini inkampani kunye nabaphi na abasebenzi abafudukayo, njl.

Kwakhona, oku kuxhomekeke kakhulu kwishishini njengoko, kwabanye, oku kunokuba ngumcimbi wokufumana ababoneleli abatsha ngaphakathi e-UK.

Dibana no

Ukuba ungathanda ukuxoxa ngotshintsho lweR&D lweRhawuti lwase-UK oluvezwe kumthetho oyilwayo kaJulayi wama-2022, okanye ukuba ungathanda iingcebiso zobungcali malunga nezicwangciso zokunceda ukugcina Uncedo lwerhafu yeR&D yase-UK, nceda uqhagamshelane UPaul Webb kwiofisi yeDixcart e-UK okanye i-imeyile: ingcebiso.uk@dixcart.com

Ukuba ukwinkqubo yokuseka inkampani kwi-EU kwaye ufuna izisombululo zenkxaso-mali - iMalta inokuncedisa.

URhulumente waseMalta uqalise isikimu semali-mboleko enomtsalane ukuxhasa imizi-mveliso yemveliso neenkonzo, ukutyala imali kwiiprojekthi eziza kubanceda bandise ishishini labo.  

• Amanyathelo ayilelwe ukuxhasa iinkampani eziceba uku; ukuseka iimveliso ezintsha, ukungena kwiimalike zejografi ezingachazwanga, ukujongana neenkxalabo zokusingqongileyo, okanye ujolise ekwenziweni kwedijithali iinkqubo ezahlukeneyo zoshishino. Iiprojekthi zinokuxhaswa ngemali ngeendlela ezahlukeneyo zemboleko-mali, ukuya kuthi ga kwi-800,000 ye-euro.

Iinkampani ezizinze eMalta zinokufikelela kwinkxaso-mali yesizwe neye-EU.

I-Dixcart Malta inokunceda ngesicelo kwi-Malta Enterprise, i-arhente kaRhulumente enika imilinganiselo yenkxaso kwiinkampani zaseMalta kwizigaba ezahlukeneyo zobomi babo. Kukho iindlela ezinomtsalane zenkxaso-mali ezifumanekayo kwiinkampani kula macandelo alandelayo; ICandelo le-Hi-Tech, i-Artificial Intelligence, i-Advanced Manufacturing, iCandelo leeSayensi zoBomi, iMfundo kunye noQeqesho, i-Digital Innovation kunye neNzululwazi yeDatha.

Iimfuno ukufaneleka

Iinkampani ezibhaliswe njengenkampani enetyala elilinganiselweyo kunye neRejistri yoShishino lwaseMalta kwaye zibandakanyeke kwishishini lokuvelisa iimpahla okanye iinkonzo eMalta zifanelekile ukufumana inkxaso-mali.

Amashishini kufuneka kwakhona:

• abanamatyala erhafu anxulumene; I-VAT, irhafu yengeniso, okanye iintlawulo zomnikelo;
• ukungazibandakanyi kwimisebenzi ebekwe bucala ngokucacileyo phantsi kommiselo we-de minimis;
• ube nomsebenzi omnye osisigxina obhalisiweyo kwi-Job Plus kwaye uhlala eMalta;
• bangaxhomekeki kwiinkqubo ezidityanelweyo zokutshona.

imisebenzi

Imizekelo eqhelekileyo yemisebenzi enokuxhaswa ngemali mboleko ethambileyo okanye yokuqala ibandakanya:

a) ukuququzelela uphuhliso okanye iprojekthi yokwandisa, ngokusekelwe kwisicwangciso soshishino esigxile ekuphuhliseni imveliso entsha okanye ukungena kwimarike entsha yejografi;

b) ukujongana nemiba yokusingqongileyo efana nokusetyenziswa kwamanzi, ukucocwa kwamanzi, ukucocwa kwenkunkuma, ukucuthwa nokusetyenziswa kwakhona;

c) ukwandisa iinkqubo zoshishino ngokusebenzisa idijithali kunye nobuchwepheshe obuphambili;

d) ukufikelela kwinqanaba eliphezulu lozinzo.

Isixa segalelo

Imali-mboleko isenokufikelela kwi-75% yeendleko ezinxulumene neprojekthi ecetywayo, kubandakanywa ukuthengwa kwe-asethi, iindleko zomvuzo, ukwazi, kunye nezinye iindleko ezingaphindi ziphindeke.

Imali-mboleko kufuneka ikhuselwe yi-mortgage eyodwa egubungela ubuncinci i-50% yemali-mboleko.

Isixa-mali seMali-mboleko akufuneki sidlule:

• I-€ 1 yezigidi (okanye i-500 yewaka leenkampani zothutho ezindleleni), eziza kuhlawulwa kwisithuba seminyaka emihlanu,
• I-500 yewaka lee-euro (okanye i-250 lamawaka eenkampani zothutho ezindleleni), eziza kuhlawulwa kwisithuba seminyaka elishumi.

Isixa-mali seMali-mboleko yokuQalisa kufuneka singagqithi:

• I-800,000 ye-euro yeeprojekthi ezintsha, ngaphandle kokuba onke amaqela akwisakhiwo senkampani, kubandakanywa amaqumrhu, aneminyaka engama-4 ubudala.

I-Artificial Intelligence (AI) iSicwangciso kunye neeNiches eziNtsha

Isicwangciso saseMalta kunye nombono we-AI ijolise ekwenzeni imephu indlela yeMalta ukuze ifumane inzuzo yobuchule bokukhuphisana kuqoqosho lwehlabathi njengenkokeli kwintsimi ye-AI. IMalta iba likhaya letekhnoloji eza kubumba ikamva, njenge: 

1. Ukusasazwa kweTekhnoloji yeLeger (DLT), kubandakanya ibhloko; 
2. I-MedTech, kuquka i-bioinformatics kunye ne-imaging yonyango;
3. Intelligence yoBuchule, ngakumbi ngokugxila ekufundeni koomatshini, ukusetyenzwa kolwimi lwendalo kunye nentetho;
4. I-Intanethi yezinto kunye ne-5G;
5. Ibhayometriki; 
6. Inyani eyiNqobo kunye neNyaniso eyandisiweyo. 

IMalta njengeTekhnoloji "Ibhedi yoVavanyo"

I-Malta yibhedi efanelekileyo yovavanyo oluncinci eyenza ababoneleli benkonzo babonise kwaye baphuhlise iikhonsepthi zabo kunye nokudala izisombululo. IMalta ikhuthaza iinkampani ukuba zivelise itekhnoloji entsha kunye nokunceda ukwakha isiseko esitsha sexesha elizayo. Urhulumente waseMalta uyaqhubeka nokutyala imali ekuziseni itekhnoloji yamva nje eMalta kwaye unqwenela ukuqinisekisa unxibelelwano oluqhubekayo.

I-Malta-I-Tech Hub kwiMeditera 

I-Malta Enterprise yi-arhente yophuhliso loqoqosho kaRhulumente waseMalta, enoxanduva lokutsala uTyalo-mali oluNgqo lwaNgaphandle, ngelixa ikwanceda amashishini ukuba amise, akhule kwaye aqhubeke nokwandisa ukusebenza kwawo.

Oku kuphunyezwa ngeenkuthazo ezahlukeneyo zezimali nezemali ezilawulwa nezilawulwa yi-arhente. Kuyafaneleka ukuba uqaphele ukuba i-25% yabemi baseMalta bangaphandle abahlala kwaye basebenza eMalta, bebonisa ukuba iSiqithi sivulekele ukuhlukahluka kunye nokutsha.

Into yokuphonononga

Usomashishini osekelwe ePortugal waqhagamshelana noDixcart ukuze ancede ngesicelo soMlinganiselo weNkxaso yokuQalisa iMalta.

Emva kwentlanganiso yokuqala ekhawulezayo kunye ne-Malta Enterprise, kwachongwa ukuba imveliso ihlangabezane neemfuno zokufaneleka kwinkqubo yeNkxaso yokuQala kwaye iya kufaneleka kwi-800,000 yemali mboleko, eyabelwe iiprojekthi ezithathwa njengezinto ezintsha.

I-Dixcart yaqala ukusebenza ngokubambisana, kwiinyanga ezimbalwa ezizayo kunye nomxhasi, ukulungiselela isicwangciso soshishino, uqikelelo lwezemali, kwaye emva koko uncedise nge-pitch kwiBhodi yoShishino lwaseMalta.

Kwiiveki ezimbalwa emva komdlalo, iMalta Enterprise yazisa uDixcart kunye nomxhasi ukuba iprojekthi yamkelwe ngempumelelo. UDixcart ke wanceda umxhasi ukuba aseke inkampani yaseMalta, afumane indawo efanelekileyo yeeofisi, aze afune abasebenzi.

I-Dixcart iya kunceda umxhasi ukuba enze isicelo seNkxaso-mali yoPhando noPhuhliso (R&D), kuzo naziphi na iindleko ezingahlawulwanga yiMali-mboleko yokuQalisa. Kwakhona siza kubonelela ngolawulo nenkxaso eqhubekayo, kuquka neenkonzo zocwangciso-mali kunye nezonobhala, kunye neenkonzo ezibanzi zokunika ingxelo kunye nokuthotyelwa kwemigaqo. 

Iinkcukacha ezongezelelweyo

Ukuba ufuna naluphi na ulwazi oluthe kratya malunga nokuseka inkampani eMalta kunye neenkonzo zethu "zendawo yokumisa enye", kubandakanya inkxaso ngesicelo senkxaso-mali eMalta, nceda uthethe UJonathan Vassallo kwi-Dixcart ofisi eMalta: ingcebiso.malta@dixcart.com.

Inani labathengi kunye nabafowunelwa bacela iinkcukacha ngokubanzi malunga ne-Swiss accounting kunye neemfuno zophicotho, kwaye ke ngoko sinikezele ngesishwankathelo esilandelayo.

Zonke iinkampani zaseSwitzerland kufuneka zibhalise kwiRegistry yezoRhwebo yaseSwitzerland kwaye ingxelo yazo yenziwe yi-Swiss accountant okanye yiSwitzerland Certified Public Accountant.

iSwiss Accounting Regulations kunye neTshati yeeAkhawunti

Itshathi yee-akhawunti luhlu lwemali akhawunti kusekwa, ngokwesiqhelo ngumgcini-zincwadi, kumbutho, kwaye kufumaneke ukuba kusetyenziswe yi umgcini-zincwadi ukurekhoda iintengiselwano kumbutho ileja yajikelele.

Akukho tshati esemthethweni yeeakhawunti eSwitzerland. Amashishini athile nangona kunjalo alawulwa yimithetho ye-accounting yaseSwitzerland kunye ne-Swiss GAAP.

Iinkampani zinokubhekisa kwimigaqo echazwe ngu:

• Umthetho waseSwitzerland
• Incwadi yoPhicotho-zincwadi yaseSwitzerland
• IAS
• Imigangatho ye-US-GAAP

Uxanduva lweNkampani

Ibhodi yabaLawuli yenkampani yaseSwitzerland kufuneka ivelise ingxelo yonyaka kunyaka-mali ngamnye, kwiinyanga ezintandathu zokuphela konyaka-mali ochaphazelekayo.

Inkampani nganye kufuneka igcine iirekhodi ezibonakalayo okanye zedijithali zazo zonke iintengiselwano zoshishino ixesha leminyaka elishumi.

Imibiko Yonyaka

Ingxelo yonyaka iqulethe iinkcazo zemali zenkampani yaseSwitzerland ngendlela, i-balance sheet, i-akhawunti yenzuzo kunye nelahleko, amanqaku ahambelanayo, kunye nengxelo yolawulo.

Ingxelo yonyaka ibandakanya ingeniso yonyaka-mali owandulelayo kwaye kufuneka ilandele imigaqo ye-accounting yaseSwitzerland (jonga ngezantsi).

Ingxelo yonyaka, kunye nembuyekezo yerhafu yequmrhu, mayifayilishwe kugunyaziwe werhafu yecanton echaphazelekayo ungadlulanga owe-30 Novemba wonyaka wekhalenda (ekugqibeleni), emva kokuphela konyaka-mali.

Iziphumo zopapasho

ESwitzerland, iimfuno zopapasho zilinganiselwe kakhulu. Kuphela ziingxelo zemali zomntu ngamnye nezihlanganisiweyo zeenkampani ezidwelisiweyo ekufuneka zipapashwe.

Iimfuno zoPhicotho lwaseSwitzerland

Ubungakanani bombutho kunye nokubaluleka kwezoqoqosho kwinkampani yaseSwitzerland kuqinisekisa ukuba inkampani iphantsi kophicotho oluqhelekileyo okanye olulinganiselweyo. Phantsi kweemeko ezithile, iinkampani ezincinci aziphicothwa.

1. UPhicotho-zincwadi oluQhelekileyo

Oku kuyafuneka, ukuba kwiminyaka-mali emibini elandelelanayo, kugqithwe kumaxabiso amabini e-threshold, achazwe apha ngezantsi.

1. Ibhalansi ye-CHF yezigidi ezingama-20 nangaphezulu,
2. Ingeniso ye-CHF yezigidi ezingama-40 nangaphezulu,
3. 250 okanye ngaphezulu abasebenzi bexesha elizeleyo.

Inkampani kufuneka kwakhona iqhube uphicotho oluqhelekileyo; ukuba inesibophelelo sokumanyanisa, okanye ukuba iqela labaninizabelo abaphethe ubuncinci i-10% yezabelo zenkampani licela olo phicotho lwenziwe.

Uphicotho-zincwadi oluqhelekileyo lungachazwa kumanqaku enkampani okubandakanyiweyo okanye kuvotelwe kwintlanganiso kawonke-wonke.

2. UPhicotho oluqingqiweyo

Uninzi lweeSME zaseSwitzerland azifikeleli ezi nqobo zingentla kwaye ke ngoko zixhomekeke kuphicotho olungephi.

Oku kufuna ukuba ingxelo eshwankathelweyo ithunyelwe kumalungu entlanganiso kawonke-wonke. Inkqubo ibandakanya udliwano-ndlebe nabaphathi, ukuqinisekiswa kweenkcukacha kunye nophicotho-zincwadi.

3. Akukho uPhicotho

Ukuba inkampani iqeshe abasebenzi bexesha elizeleyo abangaphantsi kwe-10 kwaye bonke abanini-zabelo bavuma ngamxhelo mnye, akuyomfuneko ukwenza uphicotho (ukuphuma).

I-Swiss Holding Company: Ukuhlanganisa iiNkcazo zeMali

Yonke inkampani ebambe iSwitzerland kufuneka iseke iiakhawunti ezidityanisiweyo ngokweKhowudi yeeMbophelelo zaseSwitzerland.

Ukumanyanisa kuthetha ukuhlanganiswa kweengxelo zonyaka ezivela kwiinkampani ezahlukeneyo ezenza iqela ukuze kufumaneke ingxelo yonyaka enye echaza imeko yeqela.

Ngokomthetho we-accounting waseSwitzerland, iinkampani ezimbini okanye ngaphezulu zenza iqela, ukuba zihlangabezana nale miqathango mibini ilandelayo:

1. Ukuba i-50% yenkampani ibanjwe liQela, inkampani ephethe iQela, okanye yenye inkampani ngaphakathi kweQela.
2. Ukuba baneenjongo ezifanayo kunye nenjongo.

Amaqela amancinane akhululwe ekudibaniseni iiakhawunti zawo kwaye achazwa ngoko ukuba adibana nezimbini kwezi zintathu zilandelayo:

• I-balance sheet epheleleyo ngaphantsi kwe-CHF10 yezigidi,
• Ngaphantsi kwabasebenzi abangama-200,
• Ingeniso engaphantsi kwe-CHF20 yezigidi.

Inkampani kufuneka ihambelane nale miqathango ingezantsi:

• Inkampani akufuneki ibe nezabelo ezicatshulwe kwimarike yemasheya.
• Akukho mnini sabelo, ophethe ngaphezulu kwe-10% yemali eyinkunzi efune ukudityaniswa.

IMigaqo yoCwangciso-mali yaseSwitzerland

• Imithetho-siseko yeNgxelo yeMali yaseSwitzerland

Ingxelo yezemali isebenza ngenjongo yokubonisa imeko yezoqoqosho yenkampani ngendlela eyenza ukuba amaqela esithathu enze isigwebo esithembekileyo.

Ingxelo yezemali isekelwe kwingcinga yokuba inkampani iya kuhlala "ixhalabileyo" kwikamva elibonakalayo kwaye akukho mngcipheko wokutshona.

• Imali neeLwimi

Ubalo-mali eSwitzerland lwenziwa ngeefranc zaseSwitzerland (CHF) okanye kuyo nayiphi na enye imali efunekayo kwimisebenzi yeshishini. Ukuba kusetyenziswe imali yangaphandle, amaxabiso kufuneka aboniswe kwiifranc zaseSwitzerland.

Amaxabiso otshintshiselwano lwangaphandle asetyenzisiweyo ngalawo apapashwe nguMlawuli weRhafu we-Swiss Federal kwaye kufuneka achazwe kumanqaku.

Ubalo-mali lwaseSwitzerland kufuneka lwenziwe ngolunye lweelwimi ezisemthethweni zaseSwitzerland okanye ngesiNgesi. Isenokwenziwa ngembalelwano, nge-elektroniki, okanye ngendlela efanayo.

• IMigaqo yoCwangciso-mali yaseSwitzerland

I-ofisi ye-Dixcart eSwitzerland inokukunika iinkcukacha ezibanzi malunga neMigaqo yoCwangciso-mali yaseSwitzerland. Ukuba ufuna ulwazi oluthe vetshe, nceda uqhagamshelane: ingcebiso.switzerland@dixcart.com

Iinkcukacha ezongezelelweyo

Nceda ungathandabuzi ukuqhagamshelana neofisi yethu eSwitzerland, ukuba unayo nayiphi na imibuzo engaphezulu okanye ungathanda uqikelelo lweendleko zeenkonzo esinokuzinika zona: ingcebiso.switzerland@dixcart.com

Ukuseka iNkampani yaseMalta

I-Malta isiqithi esihle saseMeditera kwaye ixhotyiswe ngesiseko se-high-tech ukuba abo banqwenela ukuseka umsebenzi wezorhwebo banokulindela ukufumana kwiziko lenkonzo yemali yehlabathi.

Iinzuzo ezongezelelweyo ziquka; iqumrhu Irhafu ulawulo, amathuba otyalo-mali nawokufudukela kwelinye ilizwe, iinzuzo zezimali nezentlalo, indlela yokuphila eyahlukileyo kunye nenkqubo yezoqoqosho ezinzileyo.

Apha sijonga izizathu ezilishumi eziphambili zokuba kutheni amashishini ejonge ukufudukela eMalta.

Isizathu 1: Amathuba kwicandelo leenkonzo zezimali ezizinzileyo

Ukwakha kwimpumelelo yeshishini layo lebhanki eliqinileyo, iMalta ithathe ithuba lokuzilungisa njengeziko lenkonzo yezemali yaseYurophu kunye negunya lokuzikhethela, kwiimali kwiMeditera.

I-Malta ibonelela ngokhetho olukhulu lwezakhiwo zeemali ezintsha, kubandakanya:

• The IiNgxowa-mali zoMtyali mali, ngokuqhelekileyo ebizwa ngokuba yi-PIFs, yi-Maltese hedge fund engangeni phantsi kwe-AIFMD.
• IiNgxowa-mali ezizezinye zoTyalo-mali (ii-AIFs).
• I-UCITS (iimali zokuthengisa).
• Ingxowa-mali yabucala.

I-Malta lilungu le-European Union kunye nenxalenye ye-Euro-zone, kunye noqoqosho lwasekhaya olusekelwe kwi-Euro. Oku kunciphisa nayiphi na imiba yotshintshiselwano lwangaphandle kwiinkampani ezisebenza ngaphakathi kwiManyano yaseYurophu.

I-Malta Enterprise igcina kwaye inceda amashishini asandul' ukusekwa kunye namashishini anqwenela ukuqala ukusebenza ngenzuzo ukusuka kusuku lokuqala. Uthotho lwenkuthazo eziluncedo zikhona kubatyali-zimali bamanye amazwe, kumashishini amancinane ukuya kwaphakathi, kunye nokusekwa kwamashishini amakhulu. Amanye amanyathelo anomtsalane enkxaso abandakanya; UTyalomali oluNcinci, iiNkonzo zokuCebisa ngeShishini, IiNkqubo zeSibonelelo soPhuhliso noPhando, Ishishini LOKUQALA kunye nokunye.

Isizathu 2: Irhafu kunye nesikhokelo somthetho

I-Malta yayingomnye wamazwe ambalwa aseYurophu ukuba amkele inkqubo epheleleyo yokunyanzelisa, enye yeenzuzo eziphambili zenkqubo yerhafu yaseMalta, kunye nenyaniso yokuba i-Malta inothungelwano olubanzi lwezivumelwano zokurhafiswa kabini kunye nesikimu sekhredithi yerhafu ebuyiselwayo. IMalta ayibambi rhafu kwizabelo ezihlawulwa kubanini-zabelo.

Inkampani esekwe eMalta kuya kufuneka ihlawule irhafu kwingeniso yehlabathi kwaye irhafiswa ngerhafu yeshishini eliqhelekileyo lama-35%. Nangona kunjalo, emva kokusasazwa kwezahlulo kumnini-sabelo ongumhlali ongengowaseMaltese, loo mnini sabelo unelungelo lokubuyiselwa irhafu kwirhafu yaseMalta ehlawulwe kwinqanaba lenkampani. Ukuvuza kwerhafu yokugqibela, emva kokubuyiselwa imali phakathi kwe-5% kunye ne-10%.

Ukongeza kwiNkampani yeLiability yeNkampani, iMalta inokunikela Intsebenziswano – enye isithuthi sokuseka ishishini.

Isizathu 3: Ukuphinda kulawuleke iinkampani

Inkampani eyenziwe kwaye ifakwe okanye ibhaliswe phantsi kwemithetho yelizwe langaphandle elivunyiweyo, elifana ngokwemvelo nenkampani njengoko ivunyiwe phantsi kwemithetho yaseMalta, inokwenza isicelo kwi-Malta Business Registry of Companies ukuba ibhaliswe 'njengokuqhubeka' eMalta, ngaphandle kokuba imithetho yelizwe langaphandle ivumela oku, kwaye ukuba inkampani igunyazisiwe ukwenza oko ngamaxwebhu ayo asemthethweni. 

Isicelo kwi-Malta Business Registry of Companies kufuneka sikhatshwe yipakethi ethile yamaxwebhu.

Isizathu 4: Iinkonzo zenkxaso yeshishini

Ukukhupha nayiphi na inkxaso efunekayo ukuqinisekisa ukuba zonke iimfuno zeshishini ziyafezekiswa, kunokungqina ukuba ngumsebenzi oxabisekileyo wokonga iindleko. I-Malta iphakamisa inani lababoneleli benkonzo abaqeqeshiweyo, abafana ne-Dixcart, enokusingatha ngokufanelekileyo zonke iimfuno ezifanelekileyo zenkampani eMalta.

Ezo nkonzo ziquka; ukungeniswa kwembuyekezo yonyaka kwiRegistry yoShishino lwaseMalta, ukubonelela ngeenkonzo zomlawuli, iinkonzo zonobhala, phicotho kunye ne-accounting, payroll, ukuqashwa, umthetho wengqesho, ukuthobela kunye nokulawula Ingcebiso.

I-Malta yaziwa kakhulu ngaphakathi kwe-EU njengophuhliso olukhawulezayo  I-Eco-friendly Jurisdiction. Nceda usazise ukuba ungathanda naluphi na ulwazi oluthe kratya malunga namalinge aphuhliswayo eMalta kwaye anokuba luncedo njani: ingcebiso.malta@dixcart.com.

Isizathu 5: Ezabasebenzi

Abasebenzi baseMalta baziwa kakhulu ngabantu abaqeqeshiweyo nabathetha iilwimi ezininzi ezibandakanya abasebenzi basekhaya nabangaphandle. Ukongeza kwisiMalta, isiNgesi lulwimi olusemthethweni eMalta, okwenza unxibelelwano lube lula ngaphakathi kwishishini ngokwalo kunye noRhulumente kunye nabathengi kwihlabathi liphela.

IsiTaliyane sikwathethwa ngokubanzi kwaye iingcali ezisiqonda kakuhle isiFrentshi, isiJamani, iSpanish kunye nezinye iilwimi zixhaphakile nazo.

Isizathu 6: Isiqithi esibekwe ngokugqibeleleyo

Ngaphandle kokuba isiqithi, iMalta ifikeleleka kakhulu ngolwandle kunye nonxibelelwano lwezothutho lomoya ukuya kwizikhululo zeenqwelomoya eziphambili kunye nezincedisi kwilizwekazi laseYurophu, eMntla Afrika, eTurkey nase-UAE. Iinqwelomoya rhoqo kwaye rhoqo ukuya nokubuya eMalta ziqhutywa ziinqwelomoya ezininzi ezisebenzisa iSikhululo seenqwelomoya saseMalta.

IMalta ineenqwelomoya ezisukayo kwaye zifika zisuka kwiidolophu ezinkulu, ukusuka eBerlin ukuya eMilan ukuya eAlgiers, Warsaw, Istanbul, Dubai phakathi kwezinye. IMalta ayiqhayisi kuphela ngenqwelomoya yayo yelizwe, kodwa isikhululo seenqwelomoya sayo samkela inkitha yeenqwelomoya ezinkulu ezibandakanya amaxabiso aphantsi. Kwiminyaka elishumi edlulileyo iMalta yaziwa njenge i-Aircraft Hub ehloniphekileyo.

Isizathu 7: Elona rejista inkulu kwi-yacht kwi-EU

Okwangoku, iMalta inerejista enkulu yokuthumela eYurophu kunye neyesithandathu ngobukhulu emhlabeni. Ukongezelela, iMalta ibe yinkokeli yehlabathi ekubhaliseni i-yacht yorhwebo.

Amagunya aseMalta ayafikeleleka kwaye aguquguqukayo kwimisebenzi yawo, ngelixa elifanayo alandela ngokucokisekileyo isakhelo esiqinileyo sesikhokelo kunye nemimiselo. Oku kuye kwanceda ekudaleni ukusika, apho iMalta eyaziwayo kweli candelo.

UDixcart Malta unamava kakhulu kwaye ukonwabela ukunceda Ukubhaliswa kweYacht.

Isizathu 8: Izibonelelo ze-IT

I-Malta ihambele phambili xa ifika kwiziseko ze-IT.

Iindidi zeenkonzo zibandakanya indawo-ndawonye kunye neenkonzo zokubamba, amaziko edatha, iinkonzo zefu kunye neenkonzo ze-intanethi. Ulwakhiwo lweenkqubo zolwazi lukarhulumente oluqinileyo oludityaniswe nabanikezeli benkonzo abamiselweyo, luqinisekisa ukuba nabani na onomdla wokwenza ishishini eMalta uya kuba nokufikelela kwiinkqubo ezikhuselekileyo, ezifikelelekayo, ezisebenzayo nezithembekileyo.

Indlela yokuhlala ye Digital Nomad eMalta ivulelekile kubemi belizwe lesithathu abadla ngokufuna i-visa ukuya eMalta. Inkxaso-mali iyafumaneka kwi-IT kunye neFintech Business eMalta. I-Malta ikwangomnye wamazwe okuqala ukuba ne-5G yedatha yelizwe lonke.

Isizathu 9: Inkuthazo yokufudukela kwelinye ilizwe kunye notyalo-mali

Abemi belizwe lesithathu banokufudukela eMalta baze bafumane imvume yokusebenza noMqeshi kwinkqubo ecacileyo ngokusebenzisa inkqubo yesicelo se-intanethi exhaswa nguMqeshi. Le nkqubo iyafumaneka kwizicelo xa uphesheya kwaye xa umntu sele eseMalta. Ukongeza, ezinye iindlela zokuhlala zenzelwe ukukhawulezisa abantu abaqeqeshiweyo kwaye zinokuvelisa izibonelelo zerhafu, ezifana Abantu abaneziqinisekiso eziphezulu (HQP) kunye neengcali kwi uMsebenzi oPhambili.

Ukongeza, kukho iindlela ezahlukeneyo zokuhlala ezikhoyo, ezivumela abantu abafanelekileyo abonelisa inkqubo eqinileyo yokukhuthala ukuba bafake izicelo. UkuHlala ngokusisigxina kunye nehlabathi jikelele eMalta. 

Isizathu 10: Imozulu yoshishino kunye nokhuseleko

Ii-arhente ezinkulu zokulinganisa iikhredithi ngokuphindaphindiweyo zilinganisa iMalta njengoqoqosho oluqinileyo noluzinzileyo, kunye neengcali ezininzi zezoqoqosho ezidumileyo, zichaza uqoqosho lwaseMalta njengoluzinzile kakhulu. Oku kuguqulela kwimeko yezoqoqosho ekhuselekileyo ekwakhuselwe ngamashishini aqhelekileyo, inkqubo eyomeleleyo yokuchasa imali ngokungekho mthethweni kunye namathuba aphantsi kakhulu eentlekele zendalo.

Iinkcukacha ezongezelelweyo

Ukuba ucinga ngokuseka inkampani eMalta kwaye ungathanda ulwazi oluthe kratya malunga namanyathelo enkxaso yophando kunye nophuhliso kunye namathuba oshishino akhoyo ngeMalta, nceda uthethe noJonathan Vassallo: ingcebiso.malta@dixcart.com kwi-ofisi Dixcart, eMalta okanye kunxibelelwano lwakho lwesiqhelo Dixcart.

imvelaphi

Thina, e-Dixcart e-UK, sibuzwa kaninzi ngeveki ukuba sibonelela ngabalawuli abahlala e-UK, ukuze inkampani yase-UK ephethe kwaye ngamanye amaxesha ilawulwa phesheya, ivule i-akhawunti yebhanki yase-UK.

Isikhundla asilula kangako. Phambi kokuba ibhanki yase-UK ivule i-akhawunti yebhanki yenkampani yase-UK ephethwe phesheya, zininzi ukuthotyelwa kunye neehupu zentengiso ezinokutsiba. Ukutyumba umlawuli ongumhlali wase-UK akuyi kumlingo ezi zinto.

Iiakhawunti zeBhanki

Iibhanki aziyi kuvuma ukuvula iiakhawunti apho zingaliboni ithuba lokwenza inzuzo. Ukuba i-akhawunti ecetywayo iya kufumana i-dividend kanye okanye kabini ngonyaka ehlawulwe emva koko, ishiya kuphela ngokwaneleyo ukuhlawula iindleko zenkampani, iibhanki ziya kugqiba ukuba iindleko zokuthotyelwa zokuvula i-akhawunti enjalo ziya kudlula kakhulu imali enokuthi makwenziwe ngokubonelela ngenkonzo yebhanki. Yingqiqo nje eqhelekileyo.

Ukudityaniswa kweNkampani yase-UK ebalekayo ngaphandle kwe-UK

Iinkampani ezininzi zaphesheya ezifuna 'ukufaka iinzwane zazo' kwimarike yase-UK zihlala zifuna ukubandakanya inkampani yase-UK kodwa ziyiqhube ngaphandle kwe-UK. Emva koko bakufumanisa kunzima okanye akunakwenzeka ukuvula i-akhawunti yebhanki yase-UK kunye nesiphumo sokuba sifumana izicelo ezininzi ngeveki ukuze sisebenze njengomlawuli wenkampani yase-UK ephuma ngaphandle kwe-UK. 

Uxanduva loMlawuli wase-UK kunye neMirhumo eNxulumeneyo

Abaninzi banokucinga ukuba ingcali e-Dixcart iya kuvuma ukubizwa ngokuba ngumlawuli ohlala e-UK, asayine isicelo sebhanki, kwaye ngamanye amaxesha asayine izinto njengoko ziceliwe. 

Ngokwenyani, ukuba ungumlawuli, unoxanduva olunzima kwaye kufuneka ngokwenene uliqonde ishishini, uthathe izigqibo eziphambili zelo shishini, kwaye uqinisekise ukuba uyalilawula kwaye uyalilawula elo shishini. 

Ngokucacileyo umntu unokuthatha ingcebiso yabathengi, kodwa ekupheleni kosuku 'imali iyayeka' kunye nomlawuli. Yingakho indleko yale nkonzo yesiqhelo ithwala umrhumo womngcipheko we-£ 5,000 ngonyaka kunye nentlawulo yeendleko zexesha lomlawuli. Ukongeza, uDixcart uya kuvuma ukwamkela isikhundla ukuba uDixcart UK wenze konke; i-accounting, ububhala benkampani kunye neenkonzo zokuthobela irhafu yenkampani. Kwinkampani ephethe ezolileyo ngokwentelekiso ixabiso lilonke lonyaka linokuba yi-£20,000 ubuncinane ngonyaka kunye ne-VAT kwi-20%. Kwinkampani yokurhweba ixabiso linokuba likhulu.

Unyaka wokuQala wokuSebenza

Kunyaka wokuqala iindleko ziya kuba phezulu kuba nawe ubuya kuseka imirhumo equka; ukwakhiwa kwenkampani, ukubhaliswa kwe-VAT, ukubhaliswa kwe-ICO kunye nokujongana nezivumelwano zorhwebo kunye nezivumelwano zabanini-zabelo. Ixesha elichithwe ukujongana nebhanki enokubakho nayo inokuba yinto ebalulekileyo, ngaphandle kwesiqinisekiso sokuvula ngempumelelo i-akhawunti.

Zijonge ntoni iiBhanki?

Iibhanki ngokuqhelekileyo ziya kufuna ukubona isicwangciso soshishino esibeka ngokucacileyo ithuba loshishino kunye nohlahlo lwabiwo-mali kunye nokuhamba kwemali. Baza kulindela ukwazi ukuba ngubani oza kuba ngabathengi kunye nababoneleli kunye nobungakanani kunye nokuphindaphindwa kwezivumelwano. Bahlala befuna ukudibana nabantu abasemva kweshishini kwaye baqonde indlela ishishini labo eliza kwenziwa ngayo kwaye baqiniseke ukuba kukho izibonelelo zabasebenzi ezaneleyo zokuqhuba ishishini ukusuka e-UK. Abathengi banokuphumelela ngakumbi ukuba bazama ukuvula i-akhawunti kunye nomnxibelelanisi wase-UK webhanki yelizwe lasekhaya.

Kukho amanye amashishini kunye neendawo apho iibhanki ezininzi zingasayi kwenza ishishini nazo. Naluphi na ulwakhiwo olubonakala ngathi injongo yalo ephambili kukucwangciswa kwerhafu, abayi kuba nomdla kuyo.

UkuHlala kweRhafu kufuneka kuthathelwe ingqalelo

Umbuzo werhafu unokuba yingxaki, apho inkampani isebenza ngaphandle kwe-UK, njengoko kusenokwenzeka ukuba kuthetha ukuba, nokuba unabalawuli base-UK, inkampani inokuba ngumhlali werhafu kulawulo lwabantu abalawulayo. umsebenzi wemihla ngemihla wenkampani. 

Iinkampani zase-UK zihlala kwirhafu e-UK ngenxa yendawo yokufakwa kwazo. Ngaphandle komthetho kulapho isivumelwano serhafu esiphindiweyo sibathatha njengabahlali kwelinye ilizwe. Oku kuya kwenzeka ngesiqhelo apho kukho igatya loqhawulo-qhina kwisivumelwano serhafu esiphindiweyo ne-UK, kwaye ulawulo nolawulo alukho e-UK.

Ukulawulwa kwakhona kweeNkampani e-UK

I-UK inomdla wokutsala amashishini okwenene e-UK. Kanye nokutsala amashishini amatsha i-UK inomdla ekutsaleni amashishini asele ekhona ukuba afudukele e-UK. I-UK isandula ukwenza uthethwano malunga nokuqaliswa komthetho wokuvumela ukulawulwa kwakhona kweenkampani zangaphandle e-UK.

Ngokwesiqhelo xa ishishini laphesheya lifuna ukuseta e-UK, liya kufuna ukuthumela abantu abasuka kumbutho wabo ukuze izinto zihambe. Kukho ii-visa ezahlukeneyo ezinokufakelwa isicelo, kwaye inkampani yase-UK kuya kufuneka ifake isicelo selayisenisi yomxhasi. Amagqwetha ethu eDixcart okufudukela kwelinye ilizwe angakunceda ngeengcebiso malunga nee-visa kwaye akhokele kwinkqubo yesicelo.

UDixcart angenza ntoni ukunceda?

Kumashishini okwenene, kunye nesindululo soshishino esicingisiswe kakuhle iDixcart inokuba luncedo. 

Siliqela labaCwangciso-mali, amaGqwetha, iRhafu, nabacebisi boNgenelelo abasebenzisanayo ukunceda amashishini amatsha azimise ngempumelelo e-UK. Sikwasebenza a iziko loshishino ezinomgangatho ophezulu weeofisi ezinefanitshala epheleleyo yobukhulu obahlukeneyo.

Ukuba unqwenela ukuxoxa ngokuseka ishishini e-UK, nceda uqhagamshelane ne-ofisi ye-Dixcart e-UK: ingcebiso.uk@dixcart.com.

Njengelizwe elililungu le-EU, iCyprus ibonelela ngemozulu emnandi, iziseko zophuhliso ezaneleyo kunye nendawo efanelekileyo yejografi. Kukho izikhululo zeenqwelomoya ezibini ezibonelela ngeenqwelomoya rhoqo kwiidolophu ezininzi zaseYurophu kunye neendawo ezininzi zokusingwa kumazwe ngamazwe. I-Cyprus izimise kakuhle njengelizwe lokuzikhethela abantu kunye neenkampani, ngokusebenzisa inkuthazo yerhafu kunye nezibonelelo.

Intaphane yenkuthazo yerhafu ebonelelwayo ibone ukuhamba okuzingileyo kwe-EU kunye nabemi abangengabo abe-EU baseka amashishini abo eSipro. Ukongeza, abantu ngabanye bafumana i-Cyprus indawo efanelekileyo yerhafu yokumisa izikhundla zabo zerhafu ngokuthatha inzuzo yemithetho eguquguqukayo yokuhlala kwerhafu kunye ne-Non-domicile tax regime.

ISipro yindawo yomthetho eqhelekileyo kwaye inkqubo yayo yobulungisa isekelwe kumzekelo womchasi. Umthetho waseCypriot umiselwe kumthetho oqhelekileyo wesiNgesi.

I-Cyprus nayo inokufikelela kuyo yonke imiyalelo ye-EU kunye nothungelwano olubanzi lwezivumelwano zerhafu eziphindiweyo.

IiNzuzo zeRhafu yoShishino

I-EU kunye nabemi abangengabo abe-EU banokukhetha ukuseka inkampani entsha eCyprus okanye bafudukele ishishini esele likho eSipro. IsiNgesi sithethwa kakhulu eCyprus kwaye abasebenzi banokufumaneka ngokulula kwesi siqithi. Uninzi lweengcali zifumene izidanga zazo kwiyunivesithi yase-UK.

Yakube isekiwe inkampani inokufikelela kwiinkuthazo zerhafu ezikhoyo.

Izinga lerhafu yenkampani eCyprus okwangoku yi-12.5%, enye yezona rhafu ziphantsi zerhafu yenkampani eYurophu. Ukongeza, iinkampani zinokufaka isicelo sokuNcitshiswa kweNzala ye-Notional (NID) enokuthi inciphise ngakumbi ireyithi yerhafu yenkampani. I-NID yaziswa kwi-2015, ukunciphisa ukungafani kwintlawulo yerhafu ye-equity financing xa kuthelekiswa nokuxhaswa kwamatyala, kunye nokukhuthaza inkuthazo yotyalo-mali oluyinkunzi eCyprus. I-NID iyatsalwa, ngendlela efanayo neendleko zenzala, kodwa ayibangeli naluphi na ungeniso lwe-accounting njengoko ilutsalo 'lokucingelwa'.

Iinkampani nazo zinokukhupha izabelo ngaphandle kokubamba irhafu. Izabelo, nangona kunjalo, zixhomekeke kwiminikelo kwiNkqubo yezeMpilo Jikelele (GHS) kwizinga le-2.65%, nangona kukho ubuninzi be-180,000 €.  

 Isishwankathelo seRhafu yoShishino eSipro

Le mithombo yengeniso ilandelayo ayixolelwanga kwirhafu yengeniso:

• Umvuzo wokwahlulwa;
• Ingeniso eyinzala, ngaphandle kwengeniso evela kwinkqubo yesiqhelo yoshishino, ephantsi kwerhafu yequmrhu;
• Iinzuzo zotshintshiselwano lwangaphandle (FX), ngaphandle kweenzuzo zeFX ezivela ekurhwebeni ngeemali zangaphandle kunye nezinto ezinxulumene nazo;
• Iinzuzo ezivela ekuchithweni kokhuseleko.

Irhafu yobuqu

• UkuHlala kweRhafu kwiintsuku ze-183

Ukuba umntu uba ngumhlali werhafu eSipro ngokuchitha ngaphezulu kweentsuku ezili-183 eSipro nakuwuphi na unyaka wekhalenda, uya kurhafiswa kwingeniso evela eCyprus nakwingeniso yemithombo yangaphandle. Naziphi na iirhafu zangaphandle ezihlawulweyo zinokufakwa kuxanduva lwerhafu yengeniso yomntu eCyprus.

• Indawo yokuhlala yeRhafu phantsi koMthetho weRhafu weeNtsuku ezingama-60

Kuye kwaphunyezwa iskimu esongezelelweyo apho abantu banokuthi babe ngabahlali berhafu eSipro ngokuchitha ubuncinci beentsuku ezingama-60 eSipro, ngaphandle kokuba iindlela ezithile ziyafezekiswa.

• Non-Domicile Tax Regime

Abantu ababengengomhlali werhafu ngaphambili banokufaka isicelo sobume obungeyondawo yokuhlala. Abantu abafanelekileyo phantsi kwe-non-Domicile Regime baxolelwa kwirhafu; inzala*, izahlulo*, inzuzo eyinkunzi* (ngaphandle kweenzuzo ezinkulu ezifunyenwe ekuthengisweni kwepropathi engenakufuduswa eSipro), kunye nemali eyinkunzi efunyenwe kumhlalaphantsi, iprovident kunye neemali zeinshorensi. Ukongeza, akukho butyebi kwaye akukho rhafu yelifa eCyprus.

*ngokuxhomekeke kwigalelo kwiNkqubo yezeMpilo Jikelele kwizinga le-2.65%.

Ingeniso yoMvuzo eCyprus

Kwi 26^th kaJulayi 2022 inkuthazo yerhafu ekudala ilindelwe kubantu ngabanye iphunyeziwe. Ngokwemimiselo emitsha yomthetho werhafu yengeniso, i-50% yokukhululwa kwingeniso ngokunxulumene nomsebenzi wokuqala eCyprus ngoku iyafumaneka kubantu abanomvuzo wonyaka ongaphezulu kwe-€ 55,000 (umda wangaphambili we-€ 100,000). Olu khululo luya kufumaneka isithuba seminyaka eli-17.

Iinkcukacha ezongezelelweyo

Ukuba ungathanda ulwazi olongezelelweyo malunga nokuhlala kwaseCyprus kunye nokufudukela kwishishini eSipro, nceda uqhagamshelane neofisi yeDixcart: ingcebiso.cyprus@dixcart.com.

imvelaphi

I-Dixcart Trust Corporation Limited ibonelela ngeqela leenkonzo zonobhala benkampani yobuchwephesha kwiinkampani ezidwelisiweyo ezirhweba kurhwebo lwesitokhwe kwihlabathi jikelele. Oku kuquka isibonelelo sikanobhala wenkampani oyingcali oya kuthi kananjalo acebise kwimiba ekhoyo yolawulo.

Zeziphi Iinkonzo ezinokubonelelwa yiDixcart?

• Ukubonelelwa kobuchwephesha bolawulo olumiselweyo (ACG) (uNobhala oyiChartered) kunye neminyaka eyi-22 yamava enkampani edwelisiweyo kunye nabathengi abarhweba kwii-stock exchanges e-UK, eCanada, e-USA nase-Australia.
• Iintlanganiso zoLawulo lweBhodi neeKomiti: iingxoxo zaphambi kwentlanganiso nooSihlalo; idrafti ajenda; ukujikelezisa izixhobo zentlanganiso; Ukuzimasa kunye nokusebenza njengonobhala orekhodiweyo; lungisa uluhlu lokuqala 'Lokwenziwayo' oluvela kwintlanganiso kwaye unike imizuzu.
• Uncedo ngokuthotyelwa kwemithetho eqhubekayo kwinkampani edwelisiweyo.
• Uncedo ekulungiseleleni imathiriyeli yentlanganiso ye-AGM.
• Ukubonelela ngeengcebiso malunga nezenzo zolawulo oluhlangeneyo, kubandakanywa ukulungiswa koluhlu olupheleleyo lwezigunyaziso zeshishini / iitshatha / imigaqo-nkqubo.
• Ukubeka iliso kuthotyelo lolawulo lwequmrhu ukuqinisekisa ukuba ezona ndlela zilungileyo ziyagcinwa.
• Yenza uvavanyo lweBhodi lonyaka kwaye ubeke iziphumo ngendlela eyimfihlo.
• Ukulawula izicwangciso zembuyekezo.
• Sebenza njenge-arhente yewaranti yenkampani edwelisiweyo.
• Sebenza njengomdibanisi wenkampani edwelisiweyo kunye nombhalisi, abacebisi abaqeqeshiweyo kunye nabachaphazelekayo kushishino.
• INgcaciso eMfutshane yokugcinwa kweencwadi kwifom eprintiweyo nangefomathi yekhompyutha.
• Ukunikezelwa kwento yolawulo elindelwe kwiinkampani ezisebenzayo.

Iinkampani zabucala

Iinkampani ezininzi zabucala zifuna ukuba ulawulo lwazo lwangaphakathi lube kwinqanaba elifanayo nelo lenkampani edwelisiweyo, ngakumbi apho abanini-zabelo batyale imali eyinkunzi enkulu.

I-Dixcart inokusebenza nabaphathi kunye neBhodi yezi nkampani ukumisela kunye nokuphumeza inqanaba elifanelekileyo lemigaqo-nkqubo yolawulo lweziko kunye neenkqubo. Oku kubangela umdla ngokukodwa kwinkampani yabucala efuna uluhlu lotshintshiselwano njengenxalenye yesicwangciso sayo soshishino sexesha elifutshane ukuya kweliphakathi.

Ukuzimasa iintlanganiso

Iintlanganiso ezininzi zeBhodi kunye neKomiti zibanjwa ngamaqonga eenkomfa ngevidiyo. Nangona kunjalo, iofisi ye-Dixcart Guernsey yimizuzu engamashumi amathathu anesihlanu kuphela ngenqwelomoya eLondon ngenqwelomoya kwaye ineekhonkco ezibalaseleyo zothutho kwezinye izikhululo zeenqwelomoya eziphambili zase-UK, ezenza kube lula ukufikelela kunxibelelwano lwaseYurophu kunye namazwe aphesheya, ukuya buqu kwiintlanganiso zeBhodi kunye neKomiti. lula lula.

Zeziphi izibonelelo ezinikezelwa yiDixcart?

I-Dixcart ibonelela ngezisombululo ezifanelekileyo nezisebenzayo kubathengi beenkampani ezidwelisiweyo, kusetyenziswa amava afunyenwe ngaphezulu kweminyaka engama-22.

Isisombululo esisebenzayo sendleko senkampani edwelisiweyo kukwenza umsebenzi wenobhala wenkampani kude kubekho imfuneko yokubandakanya umntu osisigxina endlwini. I-Dixcart ibekwe kakuhle kule marike ukubonelela ngunobhala wenkampani onamava, nokuba njengegosa okanye kwindima yengcebiso.

Inkcukacha ezithe vetshe

Ngolwazi oluthe kratya ngesi sihloko nceda uqhagamshelane nomcebisi wakho wesiqhelo weDixcart okanye uthethe noShaun Drake kwi Iofisi yaseGuernsey: ingcebiso.guernsey@dixcart.com.

IMalta lukhetho oludumileyo lweenkampani kunye namashishini amatsha njengoko iyindawo ehlonelwayo ye-EU kunye nesiqithi 'sokukhanya kwelanga', kunye nendlela yokuphila 'yangaphandle' kwindawo ecocekileyo nekhuselekileyo yendalo.

Intshukumo yozinzo ingumzekelo wempembelelo entle abantu abanokuba nayo kwindawo yabo. I-Dixcart ijonge ukufaka isandla kwesi sizathu ngokuxhasa eyona mibutho iphambili yesi siqithi esebenzela ukugcina okusingqongileyo.

Kweli nqaku, siqwalasela iiprojekthi ze-eco-friendly kunye namathuba akhoyo eMalta. 

1. Iiprojekthi zoXanduva lweNtlalo (CSR).

Ukuba ujonge indlela yokuphucula iprofayile ye-CSR yenkampani yakho, sinokunika ithuba kwiqela lakho ukuba lenze utshintsho oluqinisekileyo oluya kuhlala ixesha elide kunohambo lwabo oluya eMalta. Misela inkampani eMalta, ngoncedo lukaDixcart, kwaye uqhube uphando kunye nophuhliso ukuze ugxininise kwiiprojekthi eco-friendly.

Inkxaso yemali ethile iyafumaneka ukunciphisa ukusetyenziswa kweplastiki enye kuphela kwimisitho eyenzeka eMalta. Kule minyaka imbalwa idlulileyo, amashishini aseMalta enze okuninzi ukunciphisa usetyenziso lweplastiki enye kwimisitho. Iindlela ezinokuthi ziboleke kwiplasitiki yokusika, iipleyiti, kunye nemiququ, kwimisitho yangaphandle, iyafuneka. 

Okwangoku kukho isikimu soncedo lwemali, esibonelela ngeevenkile eMalta ukuya kuthi ga €20,000 ukutshintshela ekuthengiseni iiplastic-free kunye nezinye iindlela zokupakisha ezinokuphinda zisetyenziswe. 

Le nkxaso-mali yotyalo-mali olulungele ukuphilisana kwendalo iya kugubungela ukuya kutsho kuma-50% eendleko ekungenwe kuzo ngokusuka kwipakethe esetyenziswa kanye ukuya kwindlela ezinzileyo yosetyenziso.

Ekuqaleni kuka-2022, uRhulumente waseMalta wakuyekisa ukungeniswa kwamanye amazwe kweentonga zeplastiki zomqhaphu, izixhobo zokunqunqa, iipleyiti, iindiza, iziqhumiso zokusela, izinti zebhaluni, kunye neekomityi zepolystyrene kunye neekomityi.

Le projekthi ikwajolise ekubandakanyeni ubuchwepheshe obutsha nobuzinzileyo, obufana nokupheyiwa ngelanga, iibhentshi ezikrelekrele, kunye nemigqomo yelanga ekrelekrele.

• Khuthaza amashishini ukuba atyale imali kwimisebenzi ezinzileyo neyedijithali

Imfuno yohambo oluluhlaza iya kuqhubeka isanda kwixesha elizayo, kwaye kuya kuba njalo nokulindelweyo kubahambi 'abaluhlaza', abaya kufuna ngaphezu kwamanzi esintu kunye nemilinganiselo yokonga umbane. Olu phuhliso luya kubeka iindawo zokusingwa kunye neenkampani zokuhamba phantsi koqwalaselo olwandisiweyo ngabakhenkethi abaqaphelayo, kwaye iindawo zokusingwa kunye nababoneleli ngeenkonzo ababonisa ukuzinikela okubambekayo kubume bendalo baya kuba nomtsalane ngakumbi.

Ukukhuthaza amashishini ukuba atyale imali, amashishini aseMalta anokuzuza ukuya kuthi ga €70,000 ukuphumeza iiprojekthi ezikhokelela kwiinkqubo ezizinzileyo nezedijithali.

I-'Smart & Sustainable Scheme', elawulwa yi-Malta Enterprise, ikhuthaza ukukhuphisana ngakumbi kunye nokusetyenziswa okungcono kwemithombo, ukunyusa umsebenzi wezoqoqosho kula mashishini.

Ngokusebenzisa iSmart & Sustainable Scheme, amashishini anelungelo lokufumana i-50% yeendleko zizonke ezifanelekileyo, ukuya kuthi ga kwiqondo eliphezulu. €50,000 kwiprojekthi nganye efanelekileyo.

Amashishini azalisekisa imilinganiselo yesi sikimu nawo angaxhamla kwityala lerhafu ukuya kuthi ga €20,000 kwimveliso nganye eyanelisa ubuncinci imiqathango emibini kule mithathu, njengoko kucacisiwe ngezantsi:

1. Utyalo-mali olutsha okanye ukwandiswa kweGozo.
2. Iprojekthi eya kuthi iphunyezwe lishishini kwinqanaba lokuqala.
3. Ukuncitshiswa kokusetyenziswa kwekhabhoni lishishini, njengoko kumiselwe ngumphicothi-zincwadi ozimeleyo.

Ukuba iprojekthi iyanelisa enye yekhrayitheriya engentla, ikhredithi yerhafu iya kuba yinto ephezulu €10,000.

        3. Umgangatho wamanzi kunye neeflegi eziBlue zanikezelwa ngeelwandle zasekhaya

Umgangatho wamanzi ukwangumba obalulekileyo wozinzo lokhenketho. Ukulandela utyalo-mali kwinkqubo yokucocwa kwamanzi amdaka kumaziko awohlukeneyo onyango lokuphuma kwamanzi, umgangatho wamanzi olwandle ajikeleze iZiqithi zaseMalta uphucukile. Ngoku ithathwa njengenye yezona zibalaseleyo eYurophu. Oku kukwaqiniswa kukwanda kwenani leeBlue Flags ezinikezelwa kumalwandle asekuhlaleni.

I-150 yezigidi zenkxaso-mali, eyona inkulu kunayo yonke, kwiprojekthi yaseMalta, ivumela iQumrhu leeNkonzo zaManzi ukuba livelise amanzi amaninzi, lihlaziye amanzi asetyenzisiweyo, kunye nokuphucula ukusebenza kakuhle kwamandla.

Izityalo zokukhupha ityuwa ziyaphuculwa, kwaye amanzi olwandle amaninzi anokulungiswa. Oku kuthetha ukuba mancinci kakhulu amanzi aza kufuneka athathwe kwimithombo esekelwe emhlabeni - malunga neebhiliyoni ezine zeelitha ezimbalwa ngonyaka. EGozo, umzi-mveliso osebenzisa ubuchwephesha be-'reverse osmosis' bongeze imveliso yamanzi mihla le ngeelitha ezisithoba ngosuku.

La manyathelo okuqala aziwa ngokuhlangeneyo njengeprojekthi ye-'Net Zero Impact Utility', kwaye aphucuka ngokubhekisele kusetyenziso oluzinzileyo lwemveliso yamanzi kuyo yonke iMalta neGozo. Utyalo-mali lwe-EU kule projekthi luye lwanceda ukwenza le ndlela "iphelele" kunye nezinzileyo.

I-'Scheme ye-Eco-certification ye-Malta's 'Eco-certification' ye-Eco-certification Scheme idala ulwazi oluthe kratya kwaye ikhuthaza izenzo ezivakalayo zokusingqongileyo phakathi kwabaqhubi beehotele kunye nabanye ababoneleli ngendawo yokuhlala yabakhenkethi. Esi sikimu sokuzithandela sesizwe ngoku siye sanda ukusuka ekuqaleni ekubeni ziihotele nje ukuze siquke nezinye iindlela zokuhlala. Ngenxa yoko, kubalelwa ngokunyusa imigangatho kwimisebenzi yokusingqongileyo ngaphakathi kweli candelo libaluleke kakhulu.

Ikamva loQoqosho oluHlaza eMalta

Ngo-2021, iKhomishini yaseYurophu yatyhila inyathelo le-'New European Bauhaus', iprojekthi yokusingqongileyo, uqoqosho, kunye nenkcubeko ejolise ukuyila 'iindlela zokuphila zexesha elizayo' ngendlela ezinzileyo. Iprojekthi entsha imalunga nendlela esiphila ngayo ngcono kunye nokusingqongileyo, emva kobhubhani, ngelixa sihlonipha iplanethi kwaye sikhusela okusingqongileyo. Ukongeza, imalunga nokuxhobisa abo banezisombululo ezinokubakho kwingxaki yemozulu.

Urhulumente waseMalta udlala indima esebenzayo ekuthatheni isigqibo malunga nokuba izibonelelo zemali zabiwa njani phakathi kokusetyenziswa okukhuphisanayo, ngoku nakwixesha elizayo. Uphuhliso lweziseko zophuhliso lolunye utyalo-mali olugxile kwikamva, kubandakanya nezicwangciso zotyalo-mali kwiindawo zoshishino zaseMalta kunye namafa. Kukwakho nezikim zokuxhasa abaqalwa ngenkunzi yemali. Inkxaso kunye nezicwangciso-qhinga ezijoliswe ekutshintsheni kokusingqongileyo kunye nokuxhasa uqoqosho olunohlaza.

Ukuqala kwakho kwe-eco-friendly okanye ukwandisa ishishini esele likho eMalta, kunokuba yinxalenye yolu tshintsho lunomdla kunye 'nephepha elitsha' kuqoqosho lwe-NextGen emva kobhubhane.

Iinkcukacha ezongezelelweyo 

Ukuba ungathanda ulwazi oluthe kratya malunga neeprojekthi ezilungele indalo kuphando kunye nophuhliso kunye namathuba akhoyo ngeMalta, nceda uthethe noJonathan Vassallo: ingcebiso.malta@dixcart.com kwi-ofisi Dixcart eMalta, okanye uqhagamshelwano lwakho lwesiqhelo Dixcart.

Imvelaphi – Yintoni i-UK ebonelela ngayo njengoLawulo oluneRhafu oluLungelelekileyo

I-UK lelinye lamazwe ahamba phambili kwezemali kwihlabathi elinikwe ishishini leenkonzo zezimali kunye nomthetho wayo owomeleleyo kunye nesikhokelo solawulo. Olu lwazi lugxininise kwinkqubo yerhafu yenkampani ekhuphisana kakhulu kwiinkampani zokubamba.

Elinye lamabhongo aphambili kuRhulumente wase-UK ibikukudala eyona nkqubo iphambili yokhuphiswano kwi-G20. Ivelise izicwangciso zokuxhasa, endaweni yokuthintela ukukhula nokukhulisa utyalo-mali.

Ngokuphunyezwa kwezi zicwangciso uRhulumente ujonge ukwenza i-UK ibe yeyona ndawo inomtsalane kwikomkhulu leshishini eYurophu.

Ukufezekisa oku, urhulumente wase-UK wenze imeko apho:

• Kukho irhafu ephantsi yenkampani
• Uninzi lwengeniso yemali ekhutshiweyo ayihlawulelwa rhafu
• Uninzi lwezabelo ezilahliweyo aziyihlawuli irhafu
• Kukho uthungelwano oluhle kakhulu lwesivumelwano serhafu ephindwe kabini ukunciphisa irhafu yokubamba kwizahlulo, inzala kunye nentlawulo efunyenwe yinkampani yase-UK.
• Akukho rhafu ibanjiweyo kulwabiwo lwezahlulo
• Ukubamba irhafu kwinzala kunokwehliswa ngenxa yezivumelwano zerhafu eziphindiweyo zase-UK
• Akukho rhafu kwinzuzo evela kuthengiso lwezabelo kwinkampani ebambe ngabanini zabelo abangahlaliyo
• Akukho xanduva lwenkunzi lusebenzayo kumba wesabelo mali
• Akukho mali incinci yesabelo
• Unyulo luyafumaneka ukuze kuxolelwe amasebe aphesheya kwirhafu yase-UK
• Ukucinywa kwerhafu ngokungekho sikweni kuyafumaneka
• Umthetho weNkampani eLawulwa ngaManye amazwe usebenza kuphela kwinzuzo ekujolise kuyo ngokuxineneyo

Izinto eziluncedo zerhafu kwiiNkcukacha ezininzi

• Ixabiso leRhafu yeNkampani

Ukususela ngo-1 April 2017 izinga lerhafu yenkampani yase-UK ibe yi-19% kodwa iya kunyuka ukuya kwi-25% kunye nesiphumo esivela kwi-10.^th Epreli 2023.

Izinga le-19% liya kuqhubeka lisebenza kwiinkampani ezinenzuzo engekho ngaphezu kwe-£ 50,000 kunye ne-marginal relief for profits ukuya kwi-£ 250,000.

• Ukukhululwa kwiRhafu kwiSahlulo soMvuzo waNgaphandle

Iinkampani ezincinci

Iinkampani ezincinci ziinkampani ezinabasebenzi abangaphantsi kwama-50 abahlangabezana nenye okanye zombini ezi nkqubo zemali zingezantsi:

• Ingeniso engaphantsi kwe-10 yezigidi zeedola
• Ibalance sheet iyonke engaphantsi kwe-10 yezigidi zeerandi

Iinkampani ezincinci zifumana ukukhululwa ngokupheleleyo kwirhafu yezahlulo zengeniso yangaphandle ukuba ezi zifunyenwe kummandla onesivumelwano sokurhafiswa kabini kunye ne-UK equlethe inqaku elingacalucaluli.

IiNkampani eziPhakathi neziKhulu

Ukhululo olupheleleyo kwirhafu kwizabelo zamazwe angaphandle luya kusebenza ukuba isahlulo siwela kwenye yeendidi ezininzi ze-dividend ekhululiwe. Iiklasi ezifanelekileyo kakhulu zezi:

• Izahlulo ezihlawulwa yinkampani elawulwa yinkampani yase-UK yabamkeli
• Izahlulo ezihlawulweyo ngokumalunga nesabelo esiyinkunzi esiqhelekileyo esingahlawulekiyo
• Uninzi lwezabelo zeepotfoliyo
• Izahlulo ezithathwe kwiintengiselwano ezingalungiselelwanga ukunciphisa irhafu yase-UK

Apho olu lwahlulo lungasebenziyo, izabelo zangaphandle ezifunyenwe yinkampani yase-UK ziya kuxhomekeka kwirhafu yequmrhu lase-UK. Nangona kunjalo, uncedo luya kunikwa irhafu yangaphandle, kubandakanywa nerhafu ephantsi, apho inkampani yase-UK ilawula ubuncinane i-10% yamandla okuvota kwinkampani yangaphandle.

• Ukukhululwa kwiRhafu yeeNgxowa-mali

Akukho rhafu yenzuzo enkulu ekukhutshweni kwenkampani yokurhweba, lilungu leqela lokurhweba, apho ukuchithwa kukuko konke okanye inxalenye yesabelo esikhulu kwinkampani yokurhweba okanye apho ukulahlwa kwenkampani yokubamba yeqela lokurhweba okanye iqela elingaphantsi.

Ukuze ube nesabelo esikhulu, inkampani kufuneka ibe nobuncinci i-10% yezabelo eziqhelekileyo kwinkampani kwaye ibe nezi zabelo ixesha eliqhubekayo leenyanga ezilishumi elinesibini kwiminyaka emibini ephambi kokuchithwa kwayo. Inkampani kwakhona kufuneka ibe nelungelo lobuncinci be-10% yee-asethi xa igqitywa.

Inkampani yokurhweba okanye iqela lokurhweba yinkampani okanye iqela elinemisebenzi engabandakanyi 'ubungakanani obukhulu' imisebenzi ngaphandle kokurhweba.

Ngokubanzi, ukuba ingeniso engarhwebi (impahla, iindleko kunye nexesha lokulawula) yenkampani okanye iqela alidluli i-20% yetotali, iya kuthathwa njengenkampani okanye iqela lokurhweba.

• Uthungelwano lweSivumelwano seRhafu

I-UK inenethiwekhi enkulu yezivumelwano zerhafu eziphindwe kabini kwihlabathi. Kwiimeko ezininzi, apho inkampani yase-UK inomnini ongaphezulu kwe-10% ye-capital share ekhutshiweyo ye-subsidiary yaphesheya, izinga lokubanjwa kwerhafu liyancipha ukuya kwi-5%.

• umdla

Inzala ngokuqhelekileyo yindleko exhuzulwa irhafu yenkampani yase-UK ebonelela ngemali mboleko ngeenjongo zorhwebo. Kukho, ewe, amaxabiso odluliselo kunye nemithetho encinci yemali enkulu.

Ngelixa kukho i-20% yokubamba irhafu kwinzala, oku kungancitshiswa okanye kupheliswe zizivumelwano zerhafu eziphindiweyo zase-UK.

• Akukho Rhafu yokuBamba

I-UK ayinyanzeli ukubamba rhafu ekuhanjisweni kwezabelo kubanini-zabelo okanye iinkampani zabazali, nokuba uphi umnini-zabelo emhlabeni.

• Ukuthengiswa kwezabelo kwiNkampani ebambeleyo

I-UK ayihlawulisi inkunzi yerhafu yenzuzo ekuthengisweni kwezinto ezise-UK (ngaphandle kwendawo yokuhlala yase-UK) egcinwe ngabantu abangengabo abahlali base-UK. 

Ukususela ngo-Apreli 2016 abahlali base-UK bahlawule irhafu yengeniso yemali kwi-share disposals kwizinga le-10% okanye i-20%, kuxhomekeke ekubeni ngaba bahlawuli berhafu esisiseko okanye ephezulu.

• Uxanduva lweNkunzi

E-UK akukho ntlawulo yemali eyinkunzi ekuhlawulweni okanye ekhutshiweyo yesabelo esiyinkunzi. Isitampu se-0.5% sihlawulwa, nangona kunjalo, kukhutshelo olulandelayo.

• Akukho Ubuncinane obuHlawulweyo kwiSabelo esiyinkunzi

Akukho sabelo sincinci sihlawulweyo kwiinkampani eziqhelekileyo ezilinganiselweyo e-UK.

Kwimeko apho umxhasi unqwenela ukusebenzisa inkampani kawonke-wonke, ubuncinci bemali yesabelo esikhutshwe yi-£ 50,000, apho i-25% kufuneka ihlawulwe. Iinkampani zoluntu ngokubanzi zisetyenziselwa imisebenzi ebalulekileyo kuphela.

• Amasebe aphesheya

Inkampani isenokukhetha ukungayihlawuli irhafu yenkampani yase-UK yonke inzuzo yamasebe ayo aphesheya abandakanyeka kushishino olusebenzayo. Ukuba olu lonyulo lwenziwe, ilahleko yesebe isenokungahlawulelwa ngokuchasene nengeniso yase-UK.

• Imithetho yeNkampani yaNgaphandle eLawulwayo

IMithetho yeNkampani yaNgaphandle eLawulwayo (CFC) yenzelwe ukuba isebenze kuphela apho iingeniso ziye zatshintshwa ngokungekho mthethweni zisuka e-UK.

Abancedisi abakwimimandla eneenkcukacha kuluhlu olubanzi lwemimandla ekhutshiweyo jikelele bakhululwe kwirhafu ye-CFC ukuba ngaphantsi kwe-10% yengeniso eveliswa kuloo mmandla ikhululiwe okanye ixhamle ekutsalweni kwenzala yengqiqo.

Inzuzo, ngaphandle kwengeniso yenzala, kuzo zonke iinkampani ezishiyekileyo zixhomekeke kuphela kwintlawulo yeCFC ukuba uninzi lwemisebenzi yeshishini enxulumene nempahla esetyenziswayo okanye imingcipheko eyenziwa e-UK; nangona kunjalo kuphela xa kurhafiswa ngesantya esisebenzayo esingaphantsi kwe-75% yereyithi yase-UK.

Ingeniso yenzala, ukuba irhafiswa ngaphantsi kwe-75% yezinga lase-UK, ixhomekeke kwintlawulo yerhafu ye-CFC, kodwa kuphela ukuba ivela ekugqibeleni kwi-capital etyalwe e-UK okanye ukuba iimali zilawulwa e-UK.

Unyulo lunokwenziwa ukuze kukhululwe kwirhafu ye-CFC i-75% yenzala efunyenweyo ekubolekeni ukuya ngqo okanye ngokungathanga ngqo kwii-subsidiaries ezingezizo zase-UK zomzali wase-UK.

Ukwaziswa kweRhafu eNtsha yase-UK – eJongiswe kwiiNkampani ezinkulu eziManyeneyo

Ngo-Epreli ka-2015 i-UK yazisa iRhafu yeNzuzo eDiverted (DPT) entsha ekwabizwa ngokuba “yiRhafu kaGoogle.” Ijolise ekubaleni ukunqandwa kwerhafu ngokurhabaxa ziinkampani zamazwe ngamazwe, nto leyo ngokwembali eye yatshabalalisa isiseko serhafu sase-UK.

Apho kufanelekileyo, i-DPT ihlawuliswa kwi-25% (xa kuthelekiswa nomlinganiselo werhafu yenkampani ye-20%) kuzo zonke iingeniso ezithathwe e-UK. Kubalulekile ukuqaphela ukuba le yirhafu entsha kwaye yahluke ngokupheleleyo kwirhafu yequmrhu okanye irhafu yengeniso kwaye, ngenxa yoko, ilahleko ayinakusekwa kwi-DPT.

isiphelo

I-UK iyaqhubeka ithathwa njengeyona ndawo iphambili yolawulo lwenkampani. Ngenxa yenani leenzuzo zerhafu ezifumaneka ngokusemthethweni, ukufikelela kwayo kwiimalike ezinkulu, umthetho wayo owomeleleyo kunye nesikhokelo solawulo siyasebenza.

IRhafu yeNgeniso yeNzuzo esandula ukwaziswa ijoliswe kwiqela elithile elinyiniweyo lemibutho emikhulu yezizwe ngezizwe.

Zeziphi iiNkonzo zase-UK ezinokubonelelwa nguDixcart?

I-Dixcart inokubonelela uluhlu olubanzi lweenkonzo ezinxulumene nokwenziwa kunye nolawulo lweenkampani zase-UK. Oku kubandakanya:

• Ukuyilwa kweenkampani ezibambeleyo
• Izixhobo zeofisi ezibhalisiweyo
• Iinkonzo zokuthobela irhafu
• Iinkonzo zobalo
• Ukujongana nayo yonke imiba yokufumana kunye nokulahla

Iinkcukacha zoqhagamshelwano

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