Ukuthumela ngenqanawa kunye nokuhamba ngenqanawa ePortugal: Kutheni i-Madeira (iPortugal) iyindawo eyiNkulumbuso yamaShishini aseLwandle
Ukumisela i-Sail kwiMpumelelo
I-Madeira (iPortugal), kunye nendawo yayo yeqhinga kunye neZiko loShishino lwaMazwe ngaMazwe elomeleleyo (i-MIBC), inika isiphakamiso esinyanzelisayo kwiinkampani zaselwandle ezijonge ukuseka ubukho obuqinileyo kwimarike yaseYurophu. Kwabo babandakanyeka kuthutho lwempahla, njenge-oyile ye-oyile, i-LNG (okanye enye), okanye i-yachting yorhwebo, i-Madeira ibonelela ngemeko-bume yoshishino ethandekayo kunye nesakhelo serhafu esihloniphekileyo esivunywe yiKhomishini ye-EU kunye neenkqubo zokubhalisa ezilungelelanisiweyo.
Njengenxalenye ye-MIBC, iRejista yeeNqanawa yaMazwe ngaMazwe yasePortugal yaseMadeira (MAR), eyasekwa ngo-1989, ibe lolona khetho luphambili kubanini beenqanawa kwihlabathi jikelele. Ifakwe kuluhlu olumhlophe kuyo yomibini i-MoU yaseParis kunye ne-Med MoU kwaye ayithathwa njengeflegi yoncedo. Iinqanawa ezibhaliswe nge-MAR zibhabha iflegi yePortugal kwaye ziphantsi kwayo yonke izivumelwano zamazwe ngamazwe ezisayinwe yiPortugal.
Eli nqaku lintywila kwiinkcukacha ekufuneka uzazi kwabo banomdla wokubeka inqanawa yorhwebo (inqanawa okanye imisebenzi yeyacht) kwinkampani yaselwandle ePortugal, Madeira.
Ukuseka iNkampani yakho yaseLwandle eMadeira
Ukuseka inkampani yaselwandle ePortugal kubandakanya inkqubo ecacileyo, inyathelo nenyathelo eyenzelwe ukuququzelela ukufakwa nokusebenza kakuhle. Iinkampani zibhaliswa kwisiqithi sasePutukezi saseMadeira ngenxa yesakhelo somthetho esikhoyo ukuququzelela ezo zakhiwo-ezizezi, IZiko loShishino laMazwe ngaMazwe laseMadeira (MIBC). Ulawulo luzuza kulwamkelo lwe-EU kunye nokuthotyelwa kwe-OECD kunye ne-BEPS iimfuno zamazwe ngamazwe.
Uhambo lokuBandakanywa
Inkqubo iqala ngokuVunywa kweGama kuMbhalisi weNkampani yeSizwe (RNPC). Nje ukuba ivunyiwe, inkampani ingena kwi-Incorporation, ngokuqhelekileyo njengeNkampani yeLityala eliMnyiniweyo (Lda), efuna isenzo sikawonke-wonke. Ukulandela oku, ishishini kufuneka libhaliswe kwaye lipapashwe kwi-Journal esemthethweni yoMmandla we-Autonomous waseMadeira (JORAM). Uya kuthi emva koko ufake iSibhengezo sokuQala koMsebenzi kwaye ubhalise noKhuseleko lweNtlalo.
Ukusebenzisa i-MIBC Structure
Isicelo seLayisenisi singeniswa nge I-Sociedade de Desenvolvimento da Madeira (SDM), umnikezeli osemthethweni we-MIBC. Esi sicelo sidinga iinkcukacha ezifana negama lenkampani, idilesi, umsebenzi weshishini, ixabiso lotyalo-mali, kunye nenani lemisebenzi oceba ukuyidala.
Ukuba iqumrhu elingumnini alibandakanywanga eMadeira, uMmeli weNgingqi kufuneka atyunjwe. Okubaluleke kakhulu, ukufaneleka Izibonelelo zerhafu ze-MIBC, inkampani yakho kufuneka ukuhlangabezana IiMfuno Substance, ezibandakanya ngokubanzi ukudala ubuncinane omnye non-crew ilungu lendawo umsebenzi (okufuneka irhafu umhlali Madeira) kwisithuba seenyanga ezintandathu kunye notyalo-mali ubuncinane € 75,000 kwii-asethi kwiminyaka emibini yokufumana ilayisenisi (ukuba ngaphantsi kwe-6 imisebenzi idalwe eMadeira).
Imizekelo ye-75,000 yee-€ XNUMX yeeMfuno zoTyalo-mali
Olu tyalo-mali luncinci lwe-75,000 yee-euro, kufuneka lube kwii-asethi ezibonakalayo okanye ezingabambekiyo ezisisigxina kwaye zinxibelelene ngokuthe ngqo nemisebenzi yeshishini lenkampani. Kwinkampani yaselwandle, olu tyalo-mali lungabandakanya:
- Ukufunyanwa kweSikhephe: Ukuthengwa kwenqanawa ekufuneka iqhutywe yinkampani yaseMadeira. Oku kubaluleke ngakumbi xa kujongwa ubume beshishini laselwandle, njengoko inqanawa iyeyona asethi ivelisa imveliso. Nangona kunjalo, kubalulekile ukuba inqanawa isetyenziswe ngokunyanisekileyo ngaphakathi kwendawo yemisebenzi yenkampani enelayisensi ye-MIBC kwaye ibe negalelo ekuveliseni ingeniso yayo - kwaye okubalulekileyo, ukuba inqanawa isetyenziswe ubuncinane eMadeira.
- Ukufunyanwa kwezakhiwo zeofisi eMadeira, ukusebenza njengesiseko sokusebenza kwenkampani. Oku kunika ubukho bomzimba kwaye kubonisa umsebenzi wangempela.
- Ukuthengwa kwesoftware ekhethekileyo yaselwandle kunye neziseko ze-IT kulawulo lwenqanawa, ulungiselelo, ukwenza iitshathi, unxibelelwano, okanye ulawulo lwabasebenzi. Ezi kufuneka ziphuhliswe okanye zithengwe kwisiqithi saseMadeira.
- Utyalo-mali kwizixhobo zobungcali iyimfuneko kwimisebenzi yenkampani, efana neenkqubo zokuhamba, izixhobo zonxibelelwano, okanye izixhobo ezikhethekileyo zokugcina inqanawa okanye ukuphatha imithwalo.
- Ukufunyanwa kwamalungelo epropathi enomgangatho ophezulu wokuqonda ehambelana ngqo neshishini laselwandle, elifana namalungelo awodwa omenzi wechiza kubuchwephesha bokuhambisa ngenqanawa okanye iimpawu zentengiso yeenkonzo zobunini. Ezi kufuneka ziphuhliswe okanye zithengwe kwisiqithi saseMadeira.
Olu tyalo-mali kufuneka luchongwe, lulawulwe yinkampani, kwaye luvelise inzuzo yezoqoqosho kwixesha elizayo. Kubalulekile ukuba zibenemveliso okanye zisebenze ngokwendalo, kunotyalo-mali olungenamsebenzi. Utyalo-mali lwemali/iipotfoliyo azifanelanga i-75,000 yeemfuno zotyalo-mali.
Tax Framework Overview
I-MIBC isebenza phantsi kolawulo oluthembekileyo noluxhaswa yi-EU (ngolongamelo olupheleleyo), iyahlula kwezinye iindawo eziphantsi kwerhafu. Yamkelwa ngokupheleleyo yi-OECD njengendawo eselunxwemeni, ehambelana ne-EU yorhwebo yasimahla kwaye ayiqukwanga kulo naluphi na uluhlu lwamazwe ngamazwe.
Isizathu sokuba ii-MIBCs zonwabele irhafu ephantsi kukuba urhulumente wamkelwa njengoncedo lukarhulumente oluvunyiweyo yiKomishoni ye-EU. Ulawulo luhambelana nemigaqo ye-OECD, BEPS kunye ne-European Tax Directives.
Isakhelo seRhafu seMIBC
I-MIBC kaMadeira inikezela ngesakhelo serhafu esilandelayo kwiinkampani zaselwandle:
- Irhafu yeNgeniso yoShishino (CIT): Yonwabela irhafu ethotyiweyo yenkampani 5% kwingeniso erhafiswayo evela kwimisebenzi ngokukodwa kumaqumrhu angamaPhuthukezi okanye ezinye iinkampani ze-MIBC. Iinzuzo ezinkulu kwii-asethi zenkampani nazo zirhafiswa kwi-5%.
- Ukubamba ukuKhululwa kwiRhafu: Ukhululo olupheleleyo kwiintlawulo zezahlulo kubanini-zabelo abangabahlali (ukuba ngaba abaphumanga kwimida “ekuluhlu olumnyama”).
- Ukukhululwa kwiiNzuzo zeNkunzi: Akukho rhafu kwiintlawulo zenzuzo eyinkunzi kubaninizabelo kwizabelo ezibanjwe abangahlali kwindawo “ekuluhlu olumnyama” lolawulo.
- Ukukhululwa kwezinye iiNtlawulo: Akukho rhafu ibambayo kwiintlawulo zehlabathi zenzala, iiroyalty, kunye neenkonzo.
- Ukuthatha inxaxheba: Ukufaneleka kulawulo lokuthatha inxaxheba kwePortugal kwizabelo kunye neenzuzo ezinkulu zinokusebenza.
- Ukukhululwa kwiRhafu yeNgeniso yabasebenzi: Amalungu angengawo amaPhuthukezi kwiinqanawa zorhwebo kunye nezikhephe ezibhaliswe kwi-MAR abaxolelwanga kwirhafu yengeniso yomntu ePortugal, ngenxa yokuba bane-inshurensi kawonke-wonke okanye yabucala.
- Ukhuseleko Loluntu lwaBasebenzi: Amalungu angengawo amaPhuthukezi anganyanzelekanga ukuba afake isandla kulawulo lokhuseleko loluntu lwasePortugal phantsi kweemeko ezithile. Kubemi basePortugal okanye abahlali, ireyithi yegalelo elipheleleyo le-2.7% (2.0% umqeshi, i-0.7% yomsebenzi) iyasebenza.
- Izivumelwano zokurhafiswa kabini: Ukufikelela kuthungelwano olubanzi lwasePortugal lwezivumelwano zamazwe ngamazwe zokuthintela ukurhafiswa kabini.
- Uxanduva lweSitampu kunye neeRhafu zasekuhlaleni: An I-80% yokukhululwa kumsebenzi wesitampu, irhafu yepropathi kamasipala, irhafu yokudluliselwa kwepropathi, irhafu yengingqi kunye nekamasipala, kunye nezinye iirhafu zendawo, ngaphandle kokuba amanye amaqela ayingobahlali bamaPhuthukezi okanye aziinkampani ze-MIBC.
- Ukhuseleko loTyalo-mali: Uxhamlo kwizivumelwano zokhuseleko lotyalo-mali ezityikityiweyo zasePortugal (ezithe, ngokusuka kumava, ziye zahlonitshwa).
Ukukhangela i-VAT yeZinqanawa ePortugal: Izinto eziluncedo eziphambili
Njengelizwe elililungu le-EU, iPortugal ibonelela ngeenzuzo ezibalulekileyo ze-VAT kuzo zombini iinqanawa zokurhweba kunye nokuhamba ngenqanawa. Ezi zibonelelo zifanelekile ngokukodwa kwiinkampani ezisebenza phantsi kwesikhokelo seMadeira International Business Centre (MIBC). Ukuqonda le migaqo kubalulekile ekwandiseni iindleko.
Ukuqonda iMeko ye-VAT yomkhumbi wakho
Imithetho ye-VAT ekufumaneni inqanawa okanye ukungenisa elizweni ixhomekeke kubungakanani bayo kunye neminyaka.
- Izikhephe ezingaphantsi kwe-7.5 yeemitha: Akukho rhafu ihlawulwayo kwezi nqanawa ePortugal, nokuba zintsha okanye zisetyenzisiwe.
- Izikhephe ezingaphaya kwe-7.5 yeemitha (ezintsha): I-VAT ifuneka ePortugal ukuba inqanawa ithathwa ngokuba "ntsha."
Inqanawa ihlelwa “njengentsha” ukuba enye yezi meko zilandelayo ifezekisiwe:
- Ukuthengiswa kwenzeka ngaphantsi kweenyanga ezintathu emva kokusetyenziswa kwayo okokuqala.
- I-injini ineeyure ezingaphantsi kwe-100 zokusetyenziswa.
Izikhephe ezingaphaya kwe-7.5 yeemitha (ezisetyenziswayo): I-VAT ayifanelekanga e-Portugal ukuba inqanawa ayithathwa njenge "ntsha" ngokusekelwe kwiikhrayitheriya ezingentla.
Ukukhululelwa kwi-VAT kunye nokuxhuzulwa
Iinqanawa zorhwebo zokwenyani zinokuzuza kukhululo olubalulekileyo lwe-VAT olunciphisa kakhulu iindleko zokusebenza.
| NgeeNqanawa zoRhwebo | YeeYacht zoRhwebo |
| Ukufunyanwa, ukungenisa elizweni, ukurhweba, ukuxhobisa, ukubonelela, ukulungiswa, kunye nokugcinwa kweenqanawa ezisetyenziselwa eyona nto isetyenziselwa ukuthengisa urhwebo lwamazwe ngamazwe (umz., iinqanawa zemithwalo, iitanki) zikhululekile kwi-VAT phantsi komthetho we-EU. | Izikhephe zentengiso ezizibandakanye ngokunyanisekileyo kwimisebenzi yokutshatha zizuza kunyango oluncomekayo lweVAT ePortugal. Oku kubandakanya ukuxolelwa ekufumaneni nasekubhaliseni, ngokunjalo nakwimisebenzi yetshatha ngokwayo. |
| Unikezelo lwamafutha kunye ne-oyile kwezi nqanawa lukwabizwa ngokuba nguziro ngeenjongo ze-VAT. | Ngaphaya koko, ukulungiswa kunye nokugcinwa, kunye nezibaso neoyile yeeyacht zorhwebo, nazo zikhululekile kwi-VAT. |
| Umlinganiselo obalulekileyo kusetyenziso lwenene lwenqanawa kurhwebo kumanzi amazwe ngamazwe. | Ukuze ifaneleke, i-yacht kufuneka ibandakanyeke ngokunyanisekileyo kumsebenzi wokuthengisa kulwandle oluphezulu kwaye igcine izivumelwano ezifanelekileyo zokuqesha kunye neerekhodi zokusebenza. |
IiNzuzo ezongezelelweyo zeVAT
- Ukutsalwa kwe-VAT kunye neNtlawulo eBuyiswayo: Kwiinkampani ezibhalisele i-VAT ePortugal (kuquka amaziko e-MIBC), indlela yokubuya umva intlawulo inokusebenza kwiintengo zangaphakathi kuluntu. Oku kuthetha ukuba xa uthenga inqanawa esele isetyenzisiwe kumthengisi obhaliswe kwi-VAT kwelinye ilizwe le-EU, umthengi unoxanduva lokuphendula i-VAT, edla ngokukhokelela kwintlawulo eyi-zero yenethi yokusebenza kwezorhwebo ezifanelekileyo. I-VAT kwiindleko zokusebenza ezifanelekileyo nayo inokuphinda ibangwe. Lo mgaqo ukwasebenza kwiintengo ezivela ngaphandle kweYurophu.
- Akukho VAT kwiiNtengiso ezithunyelwa ngaphandle: Ukuthengiswa kwenqanawa yokuthunyelwa kumazwe angaphandle kwe-EU ayixhomekeke kwi-VAT yesiPhuthukezi.
Umahluko obalulekileyo: uRhwebo ngokuchasene nokuSetyenziswa kwaBucala
Kubalulekile ukuqonda ukuba ezi zibonelelo zibalulekileyo ze-VAT zisebenza ngokukodwa imisebenzi yorhwebo yokwenene. Izikhephe zabucala okanye iinqanawa ezisetyenziselwa ukuphumla ziya kuxhomekeka kwixabiso elipheleleyo le-VAT yasePortugal (22% eMadeira) xa ingeniswe kwi-EU. Umahluko phakathi kosetyenziso lwezorhwebo kunye nolwabucala unyanzeliswa ngokungqongqo ngabasemagunyeni berhafu, kwaye nakuphi na ukumelwa kakubi kunokukhokelela kwizohlwayo eziqatha.
Ukuxhuzulwa kweRhafu yesiBonelelo seNkunzi kunye neendlela zokuhla kwexabiso
EPortugal, ukukwazi kwenkampani ukuthoba ixabiso le-asethi ebonakalayo efana neeyacht kunye neenqanawa ngeenjongo zerhafu ngumba ophambili wolawulo lwemali-enokuqinisekisa ukuphuculwa kwexabiso lexesha lemali kunye nolawulo olungcono lwemali olunokuthi lusetyenziswe ngenye indlela kwishishini. Imithetho iyilelwe ukuba ihambelane nokusetyenziswa kwe-asethi nobomi bayo obuluncedo obulindelekileyo.
Iindlela zokuhla kwexabiso
Umthetho werhafu wasePortugal uvumela iinkampani ukuba zikhethe phakathi kweendlela ezimbini eziphambili zokuhla kwexabiso:
- Indlela yomgca othe ngqo: Le yeyona ndlela iqhelekileyo nelula. Isasaza iindleko ze-asethi ngokulinganayo kubomi bayo obusebenzisekayo, isebenzisa iireyithi eziqhelekileyo eziqhelekileyo kunye nezenzo eziqhelekileyo zoshishino.
- Indlela yokunciphisa ibhalansi: Le ndlela ivumela ukuhla kwexabiso eliphezulu kwiminyaka yokuqala yobomi be-asethi. Ibalwa ngokusebenzisa i-coefficient ethile kwireyithi yomgca othe ngqo. Oku kunenzuzo ngokukodwa kwii-asethi ezilahlekelwa yixabiso ngokukhawuleza.
I-coefficient yendlela yokwehla kwebhalansi ixhomekeke kubomi bexabiso le-asethi:
- Ngaphantsi kweminyaka emi-5: 1.5
- Iminyaka emi-5 okanye emi-6: 2
- Ngaphezulu kweminyaka emi-6: 2.5
Iinkqubo zoBhaliso
Jonga ngezantsi ngeenkqubo zobhaliso lweenqanawa kunye neeyacht ngokulandelelanayo.
Ubhaliso lweenqanawa
IRejista yokuThumela yaMazwe ngaMazwe yaseMadeira (MAR) inikezela ngokukhuphisanayo kunye nokhetho oluhloniphekileyo lokubhaliswa kwenqanawa, ukonwabela isimo esipheleleyo se-EU.
Ukufaneleka kunye nobunini
Iinqanawa zorhwebo kuzo zonke iindidi zifanelekile ukuba zibhaliswe. Ngelixa kungekho zithintelo ezithe ngqo zobudala, iKomishoni yobuGcisa ye-MAR ivuma iinqanawa kwimeko nganye, kuthathelwa ingqalelo ubudala, ukusebenza, kunye nokusebenza komphathi we-ISM.
Ubunini ayifuni ubumi bamaPhuthukezi. Amaqumrhu anokuzinzelwa phesheya, kwaye akunyanzelekanga ukuba kufakwe inkampani eMadeira's IBC ukubhalisa inqanawa. Nangona kunjalo, ummeli osemthethweni onegunya elaneleyo kufuneka atyunjwe eMadeira ukuba iqumrhu elingumnini alibandakanywanga ekuhlaleni.
Uxwebhu olufunekayo
Ukubhalisa inqanawa kufuna amaxwebhu abanzi, kuquka:
- Amandla eGqwetha lommeli wasekhaya wezomthetho (ukuba ukhona).
- Ukuchongwa komfaki-sicelo.
- IBhili yokuThengisa (ikopi yentsusa okanye eqinisekisiweyo).
- Isatifikethi esivela kubhaliso lwangaphambili kunye neSatifikethi sokuCima (okanye ubungqina besicelo).
- Imvume nakweyiphi na i-mortgage.
- Amaxwebhu obugcisa abanzi: Izatifikethi zokhuseleko, izatifikethi zikanomathotholo, iLayisensi yesiKhululo soShishino, isatifikethi seklasi, izatifikethi zothintelo lomthwalo/ungcoliseko, isatifikethi setoni, isatifikethi sokuphatha, iingxelo zokuthotyelwa, izicwangciso, kunye namaxwebhu abasebenzi.
Uvavanyo kunye nobuzwe babasebenzi
Izikhephe kufuneka zihlelwe ngomnye wemibutho yolwahlulo evunyiweyo ngokusemthethweni (umz., ABS, LR, BV, DNV GL, RINA). Kwimikhumbi engaphezulu kweminyaka eli-15, uphando olongezelelweyo lokubhalisa kwangaphambili lunokucelwa.
kuba ubuzwe abasebenzi, ukapteni kunye nama-30% abasebenzi bafanele babe baseYurophu okanye abemi bamazwe athetha isiPhuthukezi. Ukukhululwa kunokufaka isicelo sokuhamba ngenqanawa kunye nezizathu zokhuseleko, ngaphandle kwemida kwabanye oomatiloshe.
Ukusebenza kunye nezinye iiNzuzo ze-MAR
Nokuba iqumrhu eliphetheyo ingeyo-MIBC, iinqanawa ezibhaliswe kwi-MAR ziyazuza:
- Uqinisekiso/Uxwebhu: Zonke iindibano zezizwe ngezizwe ezamkelwa yiPortugal zisebenza kwiinqanawa ezibhaliswe ngokusemthethweni e-MAR. I-MAR ikwi-Whitelist ye-Memorandam yokuQonda yaseParis, ebonisa umgangatho ophezulu. Izatifikethi zikhutshwa ngefomathi ye-imeyile.
- Iimali zokubambisa: Iimali zokuboleka imali zingalawulwa ngumthetho wangaphandle.
UBhaliso lweYacht yoRhwebo
IMadeira ikwayindlela enomtsalane yobhaliso lweyacht yorhwebo.
Ukufaneleka kunye noXwebhu
Izikhephe zentengiso ezinobude obuphakathi kwe-7 kunye ne-50 yeemitha kunye nomthamo omkhulu wabakhweli abali-12 kunye nabasebenzi bafanelekile. Uxwebhu lufana neenqanawa zorhwebo kodwa lubandakanya iimfuno ezithile zeyacht ezifana nePrototype yokuVunywa, iSatifikethi soMakhi, iNgxelo yoPhando oluHlaziyiweyo, iSatifikethi soHlolo lweCE, iLayisensi yesiKhululo, kunye neefoto ezinemibala zeyacht.
Abasebenzi boBuzwe beeYachts
Kwiiyachts zorhwebo, iimfuno zobuzwe kumalungu eqela labasebenzi zihlala zibhetyebhetye. Ngelixa umgaqo oqhelekileyo we-MAR kwiinqanawa zorhwebo usebenza, ukuchithwa kunokunikezelwa ngenxa yokulungiswa okusemthethweni.
Irhafu kunye neNzuzo zokuSebenza kwiiYachts
Izikhephe zentengiso ezibhaliswe phantsi kwe-MAR zonwabele:
- Okuzuzwayo kwiRhafu Yabasebenzi: Ukukhululwa kwirhafu yengeniso kumalungu abasebenzi kunye neentlawulo ezincitshisiweyo zentlalo (2.7%).
- Ukufikelela: Ukufikelela ngokupheleleyo kumanzi aseYurophu nakwamanye amazwe.
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