Ubuhlakani beMalta-Isithuthi esisesinye sokumisela ishishini eMalta
Iindidi zobambiswano eMalta
Intsebenziswano eMalta ibonelela ngenye indlela yokuseka ishishini eMalta. Ulawulo lweMalta luvumela iintlobo ezimbini zobambiswano: Ubambiswano 'En Nom Collectif' (ubuDlelane Jikelele) kunye nokuBambisana 'kwi-En Commandite' (ubuDlelwane obunomda). Ukulawulwa kwale ntsebenziswano mibini kuchaziwe kuMthetho weeNkampani zeMalta.
Nje ukuba ubambiswano lwenziwe, kufuneka lubhaliswe kwiRegistry yoShishino lweMalta (MBR) kwaye, ukuba bubuhlakani kwi-En Commandite, igama lobambiswano kufuneka libandakanye "ubuDlelwane obuMiselweyo (okanye i-LP)".
Umahluko phakathi kokuDibana ngokubanzi kunye nokuBambisana ngokulinganiselweyo luxanduva lwamaqabane. Ngelixa amaqabane ngokubanzi enoxanduva olungenamda, uxanduva olulinganiselweyo lweqabane luxhomekeke ekubeni iqabane ngalinye libe negalelo elingakanani kwintsebenziswano. Nangona kunjalo, nawuphina umntu ombiza ngokuba liqabane ngokubanzi, uya kuba noxanduva olungenamda, oludibeneyo kunye nolwahlukeneyo nawo onke amanye amaqabane ngokubanzi, kwizibophelelo esekwe kwi-LP.
Intsebenziswano ngokubanzi (En Nom Qokelela)
Umthetho waseMalta uchaza ubuDlelwane ngokubanzi njengeqela lamaqabane asebenza kunye, nelinye lawona maziko aqhelekileyo. Abantu ababandakanyeka kolu hlobo lobambiswano banoxanduva oluhlangeneyo kunye noluntu olungenamda. Oku kuthetha ukuba, ubuDlelwane u-En Nom Collectif angabamba kunye / okanye abe ngumnini wepropathi kwaye angamangalelwa okanye amangalele ngegama lakhe. Umahluko ophambili, xa kuthelekiswa nenkampani, kukuba xa iqabane litshonileyo, lithatha umhlala-phantsi okanye lisweleka umdla walo kubuhlakani uyacinywa.
Abalingani abafumana umvuzo kwiNtsebenziswano Jikelele kufuneka babhengeze le ngeniso kwirhafu yabo. Ixabiso lerhafu elisebenzayo liya kuthi ke lixhomekeke kwirhafu yomntu ngamnye. Ubambiswano kufuneka lube namaqabane amabini ubuncinci atyikitye i-Deed Partnership Deed, ekufuneka ithunyelwe kwiRegistry yoShishino lweMalta, ngaphambi kokuba kukhutshwe iSatifikethi soBambiswano.
Ubambiswano Jikelele olubhaliswe eMalta kufuneka lube neofisi eMalta.
ISivumelwano seNtsebenziswano kufuneka sichaze; igama nedilesi yeqabane ngalinye, igama lobambiswano, iinkcukacha zeofisi ebhalisiweyo eMalta, izinto zobambiswano, igalelo lelinye lamaqabane, elichaza ixabiso lomrhumo weqabane ngalinye, kunye nexesha (ukuba ikhona) ebekelwe ixesha lobambiswano.
Intsebenziswano encinci (LP, En Umyalelo)
Ii-LPs zinobuntu obusemthethweni obwahlukileyo kumaqabane abo kwaye olu xanduva luhlala lude luchithwe iLP. Oku kuthetha ukuba ii-LP's zinamalungelo kunye noxanduva, banokubamba okanye babenepropathi kwaye banokufaka isimangalo okanye bangamangalelwa egameni labo.
Ukurhafiswa kwee-LPs kuyafana nakwiinkampani, kukhokelela kwinqanaba elifanelekileyo lerhafu ye-5% kwingeniso yorhwebo kunye nenqanaba elifanelekileyo lerhafu ye-10% kwingeniso yokungena, yabanini bezabelo abangabemi baseMalta.
Amaqabane e-LP anokuba ngamaqabane ngokubanzi okanye ancitshisiweyo. Amaqabane achazwa njengaye "nawuphina umntu okanye iqumrhu elidibeneyo". Amaqabane ngokubanzi aya kulawula i-LP kwaye anoxanduva lwamatyala, ngaphandle komda. Amaqabane anqunyelweyo akanaxanduva lokulawula i-LP, okanye amatyala e-LP. Izigqibo zenziwa ngamaqabane ngokubanzi, ngesininzi esilula.
Ukuze wenze i-LP, kufuneka amaxwebhu amathathu: Itayitile yoBambiswano 'etyikitywe ngamaqabane okuqala,' uxwebhu loBhaliso loBambiswano 'olunikezelwa kwiRegistry yeRegistry yezeMali (MBR), kunye' neSitifiketi soBhaliso ', esikhutshwe ngu MBR.
Itayitile yeNtsebenziswano kufuneka ibandakanye; amagama kunye needilesi zamaqabane ngokubanzi, igama lobambiswano, iinkcukacha zeofisi ebhalisiweyo eMalta, izinto zeshishini, nokuba ikomkhulu lahlulahlulwe laba zizabelo okanye akunjalo, ixesha le-LP, isibhengezo sokuba I-Deed of Partnership ingenisiwe yaza yasayinwa, kunye nokucaciswa kwamaqabane ngokubanzi nokuba ngoobani amaqabane anqunyelweyo.
Intsebenziswano encinci kunye nolwakhiwo olwahlukileyo
I-LP inokuba lelinye lamaqela ezakhiwo ezahlukeneyo:
- Ubuhlakani obulinganiselweyo kunye neZabelo eziNinzi eziDibeneyo. Olu hlobo lwentsebenziswano kufuneka lubandakanye "ne-Variable Share Capital (okanye i-VC)" egameni layo, ukongeza kwi "Partnership limited (okanye LP)". Iimpawu ezizodwa zolu hlobo lobambiswano, zibandakanya; ayinakho ukukhupha izabelo ezihlawulelweyo, kwaye inokuthenga okanye ikhulule izabelo zayo ngokuthe ngqo okanye ngokungathanga ngqo kwiiasethi zayo, ukuba oku kuvunyelwe kwiTayitile yeThelelwano.
- Ubambiswano lwee-Multi-Class limited. Ukwabelana ngobuDlelwane obuDibeneyo kunokwenziwa njenge-Multi-Class, xa imali eyinkunzi ichazwe kwiSivumelwano soBambiswano yahlulwe, okanye inokwahlulwa ngokweentlobo ezahlukeneyo zezabelo, udidi okanye udidi lwezabelo, ngaphandle kokwenza nayiphi na imali. Iiklasi ezahlukileyo zokwabelana zinokudityaniswa ngokwezezimali ezahlukeneyo, ngokufanayo, iiakhawunti zonyaka zinokuba kuyo nayiphi na kwezi mali.
- Ubambiswano lweeNkxaso-mali ezininzi. Ukwabelana ngobuDlelwane obuDityanisiweyo bunokwenziwa njengeMulti-Fund, xa imali eyinkunzi ichazwe kwiSivumelwano soBambiswano yahlulwe, okanye inokwahlulwa ngokweendidi zezabelo, kusenziwa iimali ezingaphantsi ezahlukileyo. Uhlobo olwahlukileyo lwezabelo kwiimali ezahlukileyo zivunyelwe kwingxowa-mali nganye.
Irhafu yokuBambisana
Ngokubanzi, ubuhlakani buyacaca ekurhafeni kwaye irhafu ihlawuliswa kwinqanaba leqabane.
Ubambiswano lweMalta kufuneka lubhaliselwe iinjongo zerhafu yengeniso kwaye amaqabane kufuneka agcine iiakhawunti zobambiswano kwaye afayilishe ukubuyiswa kwerhafu yobambiswano. Umvuzo wobambiswano uthathwa njengomvuzo womlingane ngamnye. Ixabiso lerhafu elirhafiswa kwiqabane ngalinye ke ngoko likwisilinganiso esisebenza kubo ngokukodwa, kwaye liya kuxhomekeka kwilizwe abahlala kulo nakwezinye iimeko.
Iinkcukacha ezongezelelweyo
Ngolwazi oluthe kratya malunga nentsebenziswano eMalta nceda unxibelelane noJonathan Vassallo okanye uClive Azzopardi, kwi-Dixcart office eMalta: ingcebiso.malta@dixcart.com. Kungenjalo, nceda uthethe kunxibelelwano lwakho oluqhelekileyo lwe-Dixcart.
