Izizathu zokuba ucinge ngokufudusa ishishini ukuya eSipro
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 26th 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.
