I-Malta - Indawo ekhangayo yeeNkampani zokubamba i-IP
IMalta yenye yezona ndawo zinomtsalane ekusekweni iinkampani zokubamba ezinikele ekulawuleni ipropathi enomgangatho ophezulu wokuqonda (IP), enkosi kwindibaniselwano yayo yeenzuzo zerhafu ezincomekayo, inkqubo-sikhokelo yomthetho eyomeleleyo, uthungelwano olungaphezu kwama-70 eSivumelwano seRhafu ephindwe kabini (DTAs) kunye nokufikelela ngokuthe ngqo kwimarike enye yaseYurophu. Ngo-2025, ukuseka inkampani eMalta ukulawula i-IP lukhetho oluhlakaniphile, njengoko inkqubo yerhafu yelizwe inika inkuthazo ebalulekileyo evumela ukulungiswa kwerhafu, ukuququzelela ukubuyiswa kwenzuzo, kunye nokukhusela impahla engabonakaliyo ngokufanelekileyo.
Ulawulo lweRhafu yoShishino lwaseMalta
Ulawulo lwerhafu olupheleleyo lwaseMalta luyilo oluphambili kumashishini e-IP, anikezela nge indlela yokubuyisela irhafu kubaninizabelo abangabahlali oko kunciphisa ngokusebenzayo izinga lerhafu yenkampani ukuya kwi-5%. Oku kudityaniswa nokungabikho kwayo nayiphi na irhafu yokubamba kwizabelo, iiroyalthi, okanye inzala ehlawulwa kubantu abangengabo abemi.
Izibonelelo eMalta kwiiNkampani zokubamba i-IP
Ezi zinto zenza iMalta ibe yenye yezona ndawo zisebenza kakuhle kwirhafu yokubamba ipropathi yengqondo, ezuzisa abatyali-mali basekhaya nakwamanye amazwe. Imirhumo evela kwimisebenzi yokunika amaphepha-mvume esebenzayo, erhafiswa ekuqaleni kwi-35%, inokucuthwa ukuya kutsho kwi-5% kuphela phantsi kolu lawulo kwimeko yokufumana iintlawulo ezininzi. Irhafu esebenzayo iya kuba yi-10% kwimeko yentlawulo enye kuphela.
Olunye uncedo olubalulekileyo lukhululo lweMalta ekurhafisweni kwi royalty ethathwe kumalungelo awodwa omenzi wechiza okanye amalungelo okushicilela, nokuba aphuhliswe eMalta okanye phesheya. Ukongeza, ingeniso evela kwezi royalty zinokusasazwa njengezahlulo ezingahlawulelwa rhafu kubanini-zabelo, kunyuswe imbuyekezo kutyalo-mali.
Xa i-IP ikhutshelwa phakathi kweqela okanye isuka kumntu isiya kwinkampani, inokuxatyiswa ngexabiso lemakethi efanelekileyo (FMV) ngeenjongo zerhafu. Oku kwandisa isiseko se-asethi ukuze kuncitshiswe ingeniso erhafiswayo. I-Malta ivumela iinkampani ukuba zenze i-amortise ixabiso le-IP elinyukayo kwisithuba esincinci seminyaka emithathu, ekhokelela ekutsalweni kwerhafu ebalulekileyo. Ngokutshintshelwa okucwangcisiweyo ngokufanelekileyo, inzuzo yenkunzi evela kwi-step-up ingafaneleka ukuxolelwa ekuthatheni inxaxheba (kwiimeko ezithile) okanye irhafiswe kwireyithi ye-corporate ye-35%.
Ubulungu be-EU
Ngaphaya koko, i-EU Interest and Royalties Directive ivumela ukuhlawulwa kwe royalty engahlawulelwa rhafu phakathi kweenkampani ezinxulumeneyo ngaphakathi kwe-EU, nto leyo eyenza kube lula ukubuyisela ekhaya inzuzo. Maltha, njengelungu leManyano yaseYurophu, ihambelana ngokupheleleyo nemimiselo yaseYurophu, evumela ukuba inikeze ukhuseleko olubalaseleyo kwipropathi enomgangatho ophezulu wokuqonda phantsi kwemigaqo yezomthetho yaseYurophu. Enkosi kubulungu bayo be-EU, amalungelo e-IP afana neempawu zorhwebo, amalungelo awodwa omenzi wechiza, kunye noyilo angabhaliswa zombini ngenkqubo yelizwe kunye ne-European Union Intellectual Property Office (EUIPO). Oku kubonelela ngokufikelela kwimarike yabantu abangaphezu kwezigidi ezingama-450 kwaye iqinisekisa ukhuseleko oluluqilima kummandla wonke. Kwinqanaba lehlabathi, iMalta iphinde ibe ngumtyikityi wezivumelwano eziphambili zamazwe ngamazwe ezifana neNgqungquthela yaseParis, iNgqungquthela yaseBerne, kunye neSivumelwano se-TRIPS (Isivumelwano seMiba eNxulumene noRhwebo lwamaLungelo ePropati yoBukrelekrele), ukuqinisekisa ukuba ii-asethi ze-IP zikhuselwe ngamandla kwihlabathi jikelele.
ubhaliso
Inkqubo yokubhalisa kunye nokulawula i-IP eMalta ilula kwaye ifikeleleke xa kuthelekiswa namanye amazwe aseYurophu. Iintlawulo zokubhalisa ziphantsi, kwaye iindleko zolawulo zonyaka zokugcina inkampani yokubamba eMalta nazo zikhuphisana, okwenza ukuba amashishini agcine iindleko zabo zokusebenza eziphantsi kwaye afezekise inzuzo ephezulu. Kwiimpahla ze-IP, iimpawu zokuthengisa zingabhaliswa ngeSebe lezoRhwebo laseMalta okanye i-EUIPO, ngelixa amalungelo abenzi aphathwa nge-Malta Intellectual Property Office okanye i-European Patent Office (EPO). Ezi nkqubo zobhaliso zivumela iinkampani ukuba zikhusele ubunini kunye nokulawula ii-asethi zazo ezingaphathekiyo, zithatha ithuba lemeko yomthetho ezinzileyo nethembekileyo.
Iinkcukacha ezongezelelweyo
Ngolwazi olongezelelweyo, nceda uthethe noJonathan Vassallo kwiofisi yeDixcart eMalta: ingcebiso.malta@dixcart.com okanye udibane nomfowunelwa wakho wesiqhelo Dixcart.
Iqela lethu kwi Iofisi yeDixcart eMalta inokukunceda ngokusekwa kwe-IP Holding Company eMalta kwaye ulawule yonke i-accounting ehlobene, ukuthotyelwa kunye namacala anxulumene nomthetho weshishini.
