Switzerland Lump Sum Tax Regime
Indawo yokuhlala yaseSwitzerland ngeMvume yokuSebenza
- benefits
- EzeMali / nezinye izibophelelo
- Iikhrayitheriya ezongezelelweyo
Switzerland Lump Sum Tax Regime
I-Swiss Lump Sum Sum System of Taxation isekelwe kwingeniso ecingelwayo, ngokubanzi malunga nexabiso lerente yonyaka ephindwe kasixhenxe kwipropati ehlala eSwitzerland.
Ubutyala kwirhafu yelifa iyahluka ukusuka kwikanton ukuya kwikanton. Iikanton ezimbalwa aziyisebenzisi irhafu yelifa. Isininzi asiyihlawulisi phakathi kwamaqabane okanye phakathi kwabazali nabantwana, kwaye sirhafisa kuphela irhafu encinane engaphantsi kwe-10% kwabanye abantwana.
Abantu abarhafiswa phantsi kweLump Sum Regime bayakwazi ukulawula utyalo-mali lwabo lwehlabathi lonke oluvela eSwitzerland.
Switzerland Lump Sum Tax Regime
Irhafu yase-Swiss ihlawulwa kwingeniso ecingelwayo, ngokubanzi malunga nokuphindaphinda kasixhenxe ixabiso lerenti yonyaka yepropati ehlala eSwitzerland. Intlawulo yerhafu echanekileyo iya kuxhomekeka kwi-canton kunye nendawo yokuhlala ngaphakathi kwi-canton.
URhulumente waseSwitzerland uqinisekisile ukuzinikela kwakhe ekugcineni iLump Sum System yeRhafu ngoNovemba 2014.
Switzerland Lump Sum Tax Regime
Olu lawulo lusebenza kubantu basemzini abafudukela eSwitzerland okokuqala, okanye emva kokungabikho kweminyaka elishumi, kwaye abangayi kuqeshwa okanye basebenze eSwitzerland.
Nceda uqaphele ukuba kukho i-26 cantons zaseSwitzerland.
Kuphela ziicanton ezintathu zaseSwitzerland zase-Appenzell, eSchaffhausen naseZurich eziphelise iSixa seSixa seNkqubo yeRhafu ngo-2013.
- benefits
- EzeMali / nezinye izibophelelo
- Iikhrayitheriya ezongezelelweyo
Indawo yokuhlala yaseSwitzerland ngeMvume yokuSebenza
Imvume yokusebenza yaseSwitzerland inika ilungelo umntu ongengowaseSwitzerland ukuba abe ngumhlali waseSwitzerland ngokusemthethweni.
Rhafu
- Ngabanye
Icanton nganye imisela iirhafu zayo kwaye ngokubanzi ibeka ezi rhafu zilandelayo: ubutyebi besambuku sengeniso, izindlu nomhlaba, ilifa kunye nerhafu yesipho. Irhafu yengeniso iyahluka ngokwecanton kwaye iphakathi kwe-21% kunye ne-46%.
ESwitzerland, ukuhanjiswa kweasethi, ekufeni, kwiqabane, abantwana kunye / okanye abazukulwana, kuyaxolelwa kwirhafu yesipho kunye nelifa, kwiinkoliso ezininzi.
Ingeniso eyinkunzi ngokubanzi ayihlawulelwa rhafu, ngaphandle kwaxa kuthengiswa izindlu nomhlaba. Ukuthengiswa kwezabelo zenkampani kudweliswe njengempahla yexabiso, ekhululwe kwirhafu yokufumana imali.
- Iinkampani zaseSwitzerland
Iinkampani zaseSwitzerland zinokonwabela irhafu ye-zero yenzuzo enkulu kunye nengeniso yesahlulo, ngokuxhomekeke kwiimeko.
Iinkampani ezisebenzayo zirhafiswa ngolu hlobo lulandelayo:
- Irhafu yaseburhulumenteni kwinzuzo yenqanaba ikwinqanaba elifanelekileyo le-7.83%.
- Akukho rhafu yenkunzi kwinqanaba lomdibaniso. Irhafu yenkunzi iyahluka phakathi kwe-0% kunye ne-0.2% ngokuxhomekeke kwi-canton yaseSwitzerland inkampani ebhaliswe kuyo. E-Geneva, irhafu yerhafu enkulu yi-00012%. Nangona kunjalo, kwiimeko apho kukho inzuzo 'enkulu', akukho rhafu yenkunzi iya kufuneka.
Ukongeza kwiirhafu zomdibaniso, iikanton zineenkqubo zazo zerhafu:
- Ireyithi yerhafu yengeniso esebenzayo ye-cantonal kunye ne-federal (CIT) iphakathi kwe-12% kunye ne-14% kwiinkanti ezininzi. Ixabiso lerhafu yomdibaniso yi-13.99%.
- Iinkampani zaseSwitzerland eziPhetheyo ziyaxhamla kwinkululeko yokuthatha inxaxheba kwaye azihlawuli rhafu kwinzuzo okanye kwimali eyinzuzo evela kuthatho-nxaxheba olufanelekileyo. Oku kuthetha ukuba i-Holding Company ecocekileyo ayixolelwanga kwirhafu yaseSwitzerland.
Irhafu ebanjiweyo (WHT)
- Akukho WHT kulwabiwo lwesahlulo kubaninizabelo abaseSwitzerland kunye/okanye kwi-EU (ngenxa ye-EU Parent/Subsidiary Directive).
- Ukuba abanini-zabelo bahlala ngaphandle kweSwitzerland nangaphandle kwe-EU, kwaye isivumelwano serhafu esiphindwe kabini siyasebenza, irhafu yokugqibela kulwabiwo iya kuba phakathi kwe-5% kunye ne-15%.
ISwitzerland ine-network ebanzi yomnqophiso werhafu, kunye nokufikelela kwizivumelwano zerhafu kunye namazwe angaphezu kwe-100.
Indawo yokuhlala yaseSwitzerland ngeMvume yokuSebenza
Zintathu iindlela zokuba nelungelo lokusebenza eSwitzerland:
1. Ukuqeshwa yiNkampani yaseSwitzerland ekhoyo
Umntu uya kufuna ukufumana umsebenzi kwaye umqeshi abhalise ingqesho, ngaphambi kokuba umntu aqalise ngokwenene ukusebenza.
Umqeshi kufuneka afake isicelo kumagunya aseSwitzerland kwi-visa yomsebenzi, ngelixa umqeshwa efaka isicelo se-visa yokungena kwilizwe lakhe. I-visa yomsebenzi iya kuvumela umntu ukuba aphile kwaye asebenze eSwitzerland.
2. Ukwenza inkampani yaseSwitzerland kwaye ube ngumlawuli okanye umsebenzi weNkampani
Naliphi na ilizwe elingengowaseSwiss linokwenza inkampani kwaye ke ngoko linokuthi lidale imisebenzi yabemi baseSwitzerland kwaye libe negalelo kuphuhliso loqoqosho lwelizwe. Umnini wenkampani ufanelekile ukufumana imvume yokuhlala eSwitzerland, ukuba nje eqeshwe yiyo kwisikhundla esiphezulu.
Iinjongo zenkampani ezithathwa njengezinegalelo elincomekayo kubume beshishini laseSwitzerland ziquka; ukuvula iimarike ezintsha, ukufumana ukuthengiswa kwamanye amazwe, ukuseka amakhonkco abalulekileyo kwezoqoqosho kumazwe angaphandle, kunye nokudalwa kwengeniso yerhafu entsha. Iimfuno ezichanekileyo ziyahluka ngokwecanton.
Abemi abangengo-EU/EFTA kufuneka benze inkampani entsha yaseSwitzerland okanye batyale imali kwinkampani ekhoyo yaseSwitzerland. Kukwakho nenqanaba eliphezulu leenqobo zokugweba ekufuneka kuhlangatyezwane nazo kunabemi be-EU/EFTA, kwaye isiphakamiso soshishino siya kufuneka sinikezele ngesakhono esikhulu.
Kwinqununu, inkampani kufuneka ivelise ubuncinci bengeniso yonyaka ye-CHF 1 yezigidi, kwaye idale imisebenzi emitsha, isebenzise ubuchwepheshe obutsha kunye / okanye uphuhliso lommandla.
Iinkqubo zazo zombini i-EU/EFTA kunye nabemi abangengo-EU/EFTA zilula, ukuba umhlali omtsha wenza inkampani yaseSwitzerland kwaye uqeshwe yiyo.
3. Ukutyala imali kwiNkampani yaseSwitzerland kwaye ube ngumlawuli okanye umsebenzi weNkampani.
Abafaki-zicelo banokukhetha ukutyala imali kwinkampani esokolayo ekwandiseni njengoko ingenayo imali efunekayo. Le nkxaso-mali intsha kufuneka ke ngoko incede inkampani idale imisebenzi kwaye incede uqoqosho lwaseSwitzerland lwandise. Utyalo-mali kufuneka longeze ixabiso lezoqoqosho kummandla othile waseSwitzerland
Indawo yokuhlala yaseSwitzerland ngeMvume yokuSebenza
Xa ufaka isicelo somsebenzi waseSwitzerland kunye / okanye iimvume zokuhlala, imigaqo eyahlukeneyo isebenza kubemi be-EU kunye ne-EFTA xa kuthelekiswa nabanye abemi.
Abemi be-EU/EFTA banandipha ukufikelela okuphambili kwimarike yabasebenzi eSwitzerland.
Abemi belizwe lesithathu bavunyelwe kuphela ukungena kwimarike yezemisebenzi yaseSwitzerland ukuba bafanelekile ngokufanelekileyo (Abaphathi, iingcali kunye / okanye baneziqinisekiso zemfundo ephakamileyo).
Nceda uqaphele ukuba kukho i-26 cantons zaseSwitzerland. Kuphela ziicanton ezintathu zaseSwitzerland zase-Appenzell, eSchaffhausen naseZurich eziphelise iSixa seSixa seNkqubo yeRhafu ngo-2013.
Khuphela uLuhlu olupheleleyo lweeNkqubo -Izibonelelo kunye neCriteria (PDF)
Ukuhlala eSwitzerland
ISwitzerland lelinye lamazwe angama-26 akummandla 'weSchengen' kwaye imvume yokuhlala yaseSwitzerland iyakwenza ukuba wonwabele amalungelo apheleleyo okuhamba eSchengen.
Ilizwe esele libonelela ngodibaniso olulodwa lweenzuzo, iSwitzerland ikwabonelela ngeyona ndlela inomtsalane kakhulu: 'Isixa seSistim seNkqubo yeRhafu'. Logama uhlala eSwitzerland okokuqala okanye ubuya emva kweminyaka eli-10 yokungabikho, umvuzo wakho kunye neerhafu zobutyebi ziya kusekelwa kwiindleko zakho zokuhlala eSwitzerland, HAYI kumvuzo wakho wehlabathi okanye kwi-asethi. Nceda uqhagamshelane nathi ukuze ufumane okungakumbi.
Ukufudukela eSwitzerland
ISwitzerland isembindini weYurophu, imida; EJamani, eFransi, eOstriya naseItali. Inonxibelelwano olusondeleyo kuninzi lwamazwe aseYurophu kwaye ililungu le-European Free Trade Association (EFTA), kodwa ayilolungu le-EU.
ISwitzerland yahlulwe yaba ziicanton ezingama-26, nganye ngoku inesiseko sayo serhafu.
Izinto eziluncedo zeRhafu xa Uhlala eSwitzerland
Ukuba umntu unemvume yokusebenza yaseSwitzerland, banokuba ngumhlali waseSwitzerland. Kufuneka babe nomsebenzi okanye benze inkampani kwaye baqeshwe yiyo. Kuchanekile ukuba abemi be-EU abangaphezu kweminyaka engama-55, abangasebenziyo, bafudukele eSwitzerland, lo gama nje bezimele ngokwezimali.
I-'Lump Sum System of Taxation' iyasebenza kubantu abafudukela eSwitzerland okokuqala okanye ababuyayo emva kweminyaka elishumi engekhoyo. Akukho msebenzi unokwenziwa eSwitzerland, kodwa umntu unokuqeshwa kwelinye ilizwe kwaye unokulawula izinto zabucala eSwitzerland.
I-'Lump Sum System of Taxation' isekela irhafu yomvuzo kunye nobutyebi kwiindleko zokuhlala zomhlawuli werhafu eSwitzerland, AYIKHO kumvuzo wakhe wehlabathi jikelele okanye kwii-asethi.
Nje ukuba isiseko serhafu (iindleko zokuhlala eSwitzerland), simiselwe kwaye kuvunyelwene nabasemagunyeni berhafu, siya kuxhomekeka kwizinga lerhafu eliqhelekileyo kuloo canton.
Abemi belizwe lesithathu (abanga-EU / i-EFTA), kulindeleke ukuba bahlawule irhafu yesambuku ephezulu kwisiseko "somdla omkhulu we-cantonal". Oku ngokubanzi kulingana ukuhlawula irhafu kwinto ethathwa (okanye eyiyo) ingeniso yonyaka, phakathi kwe-CHF 400,000 kunye ne-CHF 1,000,000, kwaye ixhomekeke kwinani lezinto, kubandakanya ikanton ethile ahlala kuyo umntu lowo.
