Ucwangcisela iSuperyacht? Nantsi into ekufuneka uyiqwalasele (1 kwezi-2)

  • Ukupapashwa 8 Matshi 2024

  • | isingqiniso IN840

Xa wena okanye umxhasi wakho ecinga ngeSuperyacht yakhe entsha inokwenza umbono wokuphumla okutofotofo, amanzi acwengileyo aluhlaza kunye nokugcakamela ilanga; ngokuchaseneyo, ndithandabuza kakhulu into yokuqala ethi qatha engqondweni yimfuneko yokucwangcisa ngononophelo irhafu kunye neziphumo zolawulo ezihamba kunye ne-asethi ehloniphekileyo.

Apha e-Dixcart, besifuna ukwenza amanqaku aluncedo nanolwazi ukuze asebenze njengokulula ukwetyisa iintshayelelo kwezinye iikhonsepthi eziphambili zocwangciso lwe-superyacht:

  1. Imiba engundoqo yobunini beSuperyacht; kwaye,
  2. Ukujongwa ngokusondeleyo kubume bobunini, iflegi, i-VAT kunye nezinye izinto eziqwalaselweyo ngokusebenzisa izifundo ezisebenzayo.

Kwinqaku loku-1 lesi-2, siza kujonga ngokufutshane kwizinto ezibalulekileyo ezinje:

Zeziphi iZakhiwo zokuBamba ekufuneka ndizithathele ingqalelo kwi-Superyacht?

Xa uqwalasela esona sakhiwo sisebenzayo sobunini kufuneka uthathele ingqalelo kungekuphela nje irhafu ethe ngqo nengathanga ngqo, kodwa kunye nokunciphisa uxanduva lomntu. 

Enye indlela yokulawula esi sikhundla kukusekwa kwequmrhu, elisebenza njengendawo yokubamba, eliphethe inqanawa egameni loMnikazi oBonelwayo.

Iimfuno zokucwangciswa kwerhafu kunye nezakhiwo ezikhoyo ziya kunceda ukuchaza iindawo zolawulo ezinqwenelekayo. Iqumrhu liya kuba phantsi kwemithetho yendawo kunye nolawulo lwerhafu, ke ngoko Imimandla yangoku yaselunxwemeni njenge-Isle of Man inokubonelela irhafu engathathi hlangothi kwaye iyahambelana nehlabathi Izisombululo.

I-Isle of Man inikezela ngeentlobo ezahlukeneyo zezakhiwo kwi-Ultimate Beneficial Owner (UBO) kunye nabacebisi babo; njenge Iinkampani zabucala ezincinci kwaye Ubudlelwane obunyiniweyo. Njengoko kuphawuliwe, uhlobo lolwakhiwo lumiselwa ngokubanzi ziimeko kunye neenjongo zomthengi, umz.:

  • Inqanawa ekujoliswe kuyo, oko kukuthi yabucala okanye yorhwebo
  • Indawo yerhafu ye-UBO

Ngenxa yokulula kunye nokuguquguquka kwabo, i-Limited Partnerships (LP) okanye i-Private Limited Companies (i-Private Co) idla ngokunyulwa. Ngokuqhelekileyo, i-LP isetyenziswa sisiThuthi seNjongo eKhethekileyo (SPV) - rhoqo i-Private Co.

Ubunini beeYacht kunye neNtsebenziswano eNcinane

Ii-LPs ezenziwe kwi-Isle of Man zilawulwa yi Umthetho weNtsebenziswano 1909. I-LP liqumrhu elibandakanyiweyo elinobutyala obulinganiselweyo kwaye linokufaka isicelo sobuntu obusemthethweni obahlukileyo kwasekuqaleni phantsi kwe UMthetho weNtsebenziswano eNcinane (uBuntu boMthetho) wowama-2011.

I-LP ibandakanya ubuncinci i-General Partner kunye ne-Limited Partner enye. Ulawulo luthweswe iGeneral Partner, owenza umsebenzi owenziwe yi-LP okt ulawulo lwemihla ngemihla kunye naziphi na izigqibo eziyimfuneko njlnjl. Okubalulekileyo uMlingane Jikelele unoxanduva olungenasiphelo, kwaye ke ngoko unoxanduva olupheleleyo yonke imithwalo kunye nezibophelelo ezenziweyo. Ngesi sizathu i-General Partner idla ngokuba yi-Private Co.   

I-Liferty Partner ibonelela ngenkunzi ebanjwe yi-LP - kulo mzekelo, indlela yokuxhasa ngemali i-yacht (ityala okanye ukulingana). Ityala leMlingane elinyiniweyo lilinganiselwe kubungakanani begalelo labo kwi-LP. Kubaluleke kakhulu ukuba i-Limited Partner ingathathi nxaxheba kulawulo olusebenzayo lwe-LP, hleze bathathwe njenge-General Partner - balahlekelwe lityala labo elilinganiselweyo kwaye banokuloyisa ukucwangciswa kwerhafu, okukhokelela kwimiphumo yerhafu engalindelekanga.

I-LP kufuneka ibe ne-Isle of Man Registered Office ngawo onke amaxesha.

I-General Partner iya kuba yi-Special Purpose Vehicle ("SPV") ethatha ifom ye-Private Co elawulwa ngumnikezeli wenkonzo - umzekelo, i-Dixcart iya kuseka i-Isle of Man Private Limited Company njenge-General Partner kunye ne-Isle of Man Directors, kwaye Iqabane elinyiniweyo liya kuba yi-UBO.

Ubunini beeYacht kunye neeSPVs

Kunokuba luncedo ukuchaza ukuba sithetha ukuthini xa sisithi SPV. I-Special Purpose Vehicle (SPV) liqumrhu elisemthethweni elisekwe ukuphumeza injongo echaziweyo, edla ngokudityaniswa kumngcipheko wocingo – nokuba luxanduva olusemthethweni okanye lwemali. Oku kunokuba kukunyusa imali, ukuqhuba intengiselwano, ukulawula utyalo-mali okanye umzekelo wethu, ukwenza njengoMahlulelane Jikelele.

I-SPV iya kwenza amalungiselelo ayo nayiphi na imiba efunekayo kulawulo olusebenzayo nolusebenzayo lweyacht; kubandakanywa nolungiselelo lwenkxaso-mali apho kufanelekileyo. Umzekelo, ukuyalela ukwakhiwa, ukuthengwa kweethenda, ukusebenza neengcali ezahlukeneyo zeqela lesithathu ukusebenzela, ukulawula kunye nokwenza ukugcinwa kweYacht njl.njl.

Ukuba i-Isle of Man lelona gunya lifanelekileyo lokudityaniswa, zimbini iindidi ze-Private Co ekhoyo- ezi zikho. Umthetho weeNkampani 1931 kwaye Umthetho weeNkampani 2006 nkampani.

Companies Act 1931 (CA 1931):

Inkampani ye-CA 1931 liziko lemveli, lifuna iOfisi eBhalisiweyo, aBalawuli ababini kunye noNobhala weNkampani.

Companies Act 2006 (CA 2006):

Xa kuthelekiswa inkampani ye-CA 2006 ilungelelaniswe ngakumbi kulawulo, ifuna i-Ofisi eBhalisiweyo, uMlawuli omnye (onokuba liqumrhu loshishino) kunye ne-Arhente eBhalisiweyo.

Ukusukela ngo-2021, iinkampani ze-CA 2006 zinokuphinda zibhalise phantsi koMthetho we-CA1931, ngelixa ukuchasana bekuhlala kusenzeka okoko kwaqalwa i-CA 2006 - ngoko ke, zombini iindidi zePrivate Co ziyakwazi ukuguqulwa. Unga funda ngakumbi malunga nokubhalisa kwakhona apha.

Sikholisa ukubona indlela ye-CA 2006 ekhethwe luninzi lwezakhiwo zokukhwela inqanawa, ngenxa yobulula obubonelelwayo. Nangona kunjalo, ukhetho lwesithuthi senkampani luya kulawulwa ziimfuno zokucwangcisa kunye neenjongo ze-UBO.

Ingaba ndingayibhalisa phi iSuperyacht?

Ngokubhalisa inqanawa kwenye yeerejistri zokuthumela ngenqanawa ezininzi ezikhoyo, umnini ukhetha ukuba yeyiphi imithetho kunye negunya abaza kuhamba phantsi kwalo. Olu khetho luya kulawula iimfuno malunga nokulawula kunye nokuhlolwa kwenqanawa.

Ezinye iirejistri zibonelela ngerhafu ephuhlileyo kunye neenkqubo zobhaliso, kwaye indawo yolawulo inokubonelela ngeenzuzo ezahlukeneyo zomthetho nezerhafu. Ngenxa yezi zizathu, i I-Bed Ensign yaseBritani ihlala iflegi yokuzikhethela-ifumaneka kumazwe aManyeneyo, kuquka:

Ukongeza kubhaliso lweCayman kunye neManx, sikholisa ukubona abathengi bekhetha Isiqithi saseMashal kwaye Malta. UDixcart uneofisi ngaphakathi Malta ngubani onokuthi achaze ngokupheleleyo izibonelelo ezinikezelwa ngulo lawulo kwaye abe namava abanzi emikhumbi yokufaka iflegi.

Zone ezi ndawo zolawulo zibonelela ngeenzuzo zolawulo, iimeko zomthetho zanamhlanje kwaye ziyahambelana ne Imemorandam yokuQonda yaseParis kuLawulo lweZibuko – isivumelwano samazwe ngamazwe phakathi kwama-27 Maritime Authorities.

Ukukhethwa kweflegi kufuneka kwakhona kumiselwe kwiinjongo ze-UBO kunye nendlela isikhephe esijoliswe ukuba sisetyenziswe ngayo.

Ziziphi iimpembelelo zokuThenga ngaphandle/Ukuthunyelwa ngaphandle kweSuperyacht?

Kuxhomekeka kumxube wemibandela enxulumene nobunini kunye nokubhaliswa njl.njl. Ukuhamba ngesikhephe phakathi kwamanzi ommandla kuya kufuna ukuqwalaselwa nzulu. Kunokubakho imirhumo ebalulekileyo yeRhafu efunekayo, kwiimeko ezingaphathwanga kakuhle.

Umzekelo, iiyacht ezingezizo eze-EU kufuneka zingeniswe kumazwe e-EU kwaye zixhomekeke kwixabiso elipheleleyo le-VAT kwixabiso leyacht, ngaphandle kokuba ukhululo okanye inkqubo ingasetyenziswa. Oku kungabonisa iindleko ezibalulekileyo kumnini we-superyacht, ngoku enokuba noxanduva lokuya kuthi ga kwi-20%+ yexabiso leyacht, ngexesha lokungeniswa kwamanye amazwe.

Njengoko kuphawuliwe ngasentla, ngocwangciso olululo, iinkqubo zingasetyenziswa ezinokuthomalalisa okanye zicime eli tyala. Ukukhankanya ezimbalwa:

Iinkqubo zeRhafu yeeYatshi zabucala

Ukwamkelwa kweThutyana (TA) – iiYacht zaBucala

I-TA yinkqubo ye-EU Customs, evumela iimpahla ezithile (kubandakanywa neeYachts zabucala) ukuba ziziswe kwiNdawo yeCustoms kunye nenani elipheleleyo okanye inxenye yentlawulo kunye neerhafu, ngokuxhomekeke kwimiqathango. Oku kunokubonelela ukuya kwiinyanga ezili-18 zokukhululwa kwiirhafu ezinjalo.

Ngokufutshane:

  • Ezo nqanawa zingezo-EU kufuneka zibhaliswe ngaphandle kwe-EU (umz. Cayman Islands, Isle of Man okanye Marshall Islands njl.);
  • Umnini osemthethweni kufuneka angabi yi-EU (umz. i-Isle of Man LP kunye ne-Private Co njl.); kwaye
  • Umntu osebenzisa inqanawa kufuneka angabi yi-EU (oko kukuthi i-UBO ayingommi we-EU). 

Unga funda ngakumbi nge-TA apha.

Iinkqubo zeRhafu yeeYatshi zeTshatha yoRhwebo

Ukukhululwa kuRhwebo lwaseFransi (FCE)

Inkqubo yeFCE ivumela iiyacht zorhwebo ezisebenza kumanzi ommandla waseFransi ukuba zixhamle ekukhululweni kwi-VAT.

Ukuze uzuze kwiFCE, isikhephe kufuneka sithobele iimfuno ezi-5:

  1. Ibhaliswe njengeyacht yorhwebo
  2. Isetyenziselwa iinjongo zorhwebo
  3. Yiba neqela labasebenzi abasisigxina ebhodini
  4. Inqanawa kufuneka ibe yi-15m+ Ubude
  5. Ubuncinci i-70% yeetshatha kufuneka iqhutywe ngaphandle kweFrench Territorial Waters:
    • Uhambo olufanelekileyo lubandakanya ezo zikhephe ngaphandle kwamanzi aseFransi kunye ne-EU, umzekelo: uhambo luqala ukusuka kwenye i-EU okanye indawo engeyiyo eye-EU, okanye apho i-yacht ihamba emanzini ngamazwe ngamazwe, okanye iqala okanye iphele eFransi okanye eMonaco ngamanzi angaphandle.

Abo bahlangabezana nemigaqo yokufaneleka banokuxhamla ekukhululweni kwi-VAT ekuthengweni kwamafutha angaphandle (ngokuqhelekileyo kubalwa ngexabiso le-hull), akukho rhafu ye-VAT ekuthengweni kwezinto kunye neenkonzo ngeenjongo zokurhweba ngokurhweba, kubandakanywa nokungabikho kwe-VAT ekuthengweni kwamafutha.

Njengoko ubona, ngelixa iluncedo, i-FCE inokusebenza nzima, ngakumbi malunga nokuthobela inqaku lesi-5. Enye indlela "engakhululiyo" yi-French Reverse Charge Scheme (FRCS).

INkqubo yeNtlawulo yokuBuyisa yaseFransi (FRCS)

Inqaku le-194 loMyalelo we-EU kwiNkqubo eQhelekileyo yeRhafu eyoNgeziweyo iye yasetyenziswa ukunciphisa umthwalo we-VAT wolawulo wawo omabini aMazwe angamaLungu e-EU kunye nabantu abangamiselwanga abenza ushishino kumazwe angamalungu e-EU. Ngenxa yengqiqo eyanikwayo mayela nokuphunyezwa, ooGunyaziwe baseFransi bakwazile ukwandisa lo Myalelo ukuze babonelele ngamaziko angasekwanga iinzuzo ezithile ze-VAT ngokuphunyezwa kweFRCS.

Ngelixa amaqumrhu e-EU kufuneka enze izinto ezi-4 kumazwe angaphandle kwisithuba seenyanga ezili-12, ukuze afanelekele i-FRCS, amaqumrhu angengawo e-EU (afana ne-Isle of Man LPs ehlanganisiweyo) akuyomfuneko ukuba ahlangabezane nale nqobo. Nangona kunjalo kusaza kufuneka bathethathethane ne-arhente ye-VAT yaseFransi ukuze incedise ngemisebenzi yolawulo lwasekhaya kunye nezisesikweni.

Akukho VAT iya kuhlawulwa ngokungeniswa kwamanye amazwe phantsi kweFRCS, kwaye ngenxa yoko ayisayi kufuna ntlawulo. Nangona, i-VAT kwiimpahla kunye neenkonzo isaza kuhlawulwa, kodwa inokuphinda ibangwe kamva. Ke ngoko, usetyenziso oluchanekileyo lweFRCS lunokubonelela ngesisombululo se-VAT sokuhamba kwemali. 

Emva kokuba ukungeniswa kwe-FRC kugqityiwe kwaye i-yacht ingeniswe eFransi, i-yacht inikwe ukuhanjiswa simahla kwaye inokusebenza ngokurhweba kuyo nayiphi na indawo ye-EU ngaphandle kwesithintelo.

Njengoko unokubona, ngenxa yokusesikweni kunye namatyala erhafu anokubakho emngciphekweni, ukungeniswa kwamanye amazwe kufuneka kucwangciswe ngononophelo kwaye i-Dixcart isebenze kunye namaqabane akhethekileyo ukuqinisekisa ukuthotyelwa ngokufanelekileyo kunye nokusesikweni.

Ukurhoxiswa kweVAT yaseMalta

Kwimeko yomsebenzi wokurhweba, iMalta ibonelela ngenzuzo eyongezelelweyo xa kuziwa ekungenisweni.

Phantsi kweemeko eziqhelekileyo, ukungenisa isikhephe eMalta kunokutsala iVat ngesantya se-18%. Oku kuya kufuneka kuhlawulwe xa ungeniswa elizweni. Emva kwexesha, xa inkampani isebenzisa isikhephe kwimisebenzi yorhwebo, inkampani iya kubanga imbuyekezo yeVat kwimbuyekezo yeVat.

Abasemagunyeni baseMalta baqulunqe ilungiselelo lokurhoxiswa kweVat elisusa imfuneko yokuyihlawula ngokwasemzimbeni iRhafu-ntengo ekungeniswa kuyo. Intlawulo ye-VAT iyarhoxiswa, de kube yimbuyekezo ye-VAT yokuqala yenkampani, apho icandelo le-VAT liya kubhengezwa njengelihlawulwe kwaye libuyiselwe, okukhokelela ekubeni kungathathi cala kwi-VAT kwindawo yokujonga nokuphuma kwemali xa ithe yangeniswa elizweni.

Ayikho eminye imiqathango enxulumene neli lungiselelo.

Njengoko ubona, ngenxa yokusesikweni kunye neemfanelo zerhafu ezinokuthi zibe semngciphekweni, ukungenisa elizweni kunokuba nzima kwaye kufuneka kucwangciswe ngononophelo. 

I-Dixcart ineeofisi kuzo zombini Isle of Man kwaye Malta, kwaye sibekwe kakuhle ukuba sincede, siqinisekise ukuthotyelwa ngokufanelekileyo kwemigaqo.

Iingqwalasela zabasebenzi

Kuqhelekile ukuba abasebenzi baqeshwe kusetyenziswa i-arhente yomntu wesithathu. Phantsi kweemeko ezinjalo, i-arhente yomntu wesithathu iya kubamba isivumelwano sokusebenza kunye nequmrhu elingumnini (okt LP). I-arhente iya kuba noxanduva lokuhlola kunye nokubonelela amalungu eqela kuwo onke amanqanaba aphezulu kunye nokuziphatha - ukusuka kuKapteni ukuya eDeckhand. Baza kusebenza kunye nabanikezeli benkonzo abafana ne-Dixcart ukuqinisekisa amava angcono kakhulu kwi-UBO kunye neendwendwe zabo.

UDixcart unokuxhasa njani uCwangciso lweSuperyacht yakho

Kule minyaka ingama-50 idlulileyo, i-Dixcart iphuhlise ubudlelwane obuqinileyo bokusebenza kunye nezinye iingcali ezikhokelayo kwishishini lokukhwela inqanawa - ukusuka kwirhafu kunye nocwangciso lomthetho, ukuya kulwakhiwo, ulawulo lweyacht kunye nabasebenzi.

Xa kudityaniswe namava ethu abanzi ekusebenzeni ngokufanelekileyo nangokufanelekileyo kwamaqumrhu amashishini, ukubhaliswa kunye nolawulo lwezakhiwo zeeyacht, sibekwe kakuhle ukuncedisa ngeesuperyacht zabo bonke ubukhulu kunye neenjongo.

Dibana no

Ukuba ufuna ulwazi oluthe vetshe malunga nokwakhiwa kweyacht kunye nendlela esinokuncedisa ngayo, nceda uzive ukhululekile ukuqhagamshelana nayo UPaul Harvey eDixcart.

Ngenye indlela, unokunxibelelana ne UPawulos kwi-LinkedIn

Ulawulo lweDixcart (i-IOM) limited linelayisensi yi-Isle of Man Financial Services Authority.

Buyela kuLuhlu