Isigaba: Iklayenti elizimele

Ubungcweti be-Dixcart ekuhlelweni kwengcebo yomndeni

I-Dixcart Group inolwazi lokuhlela ingcebo yomndeni lweminyaka engaphezu kwamashumi amahlanu futhi isiza amakhasimende ekuqhubeni nasekuphatheni amaHhovisi Omndeni.

Sazi kahle izingqinamba ezibhekene nemindeni kuleli zwe eliguquka njalo emhlabeni jikelele futhi sinolwazi olunzulu lokuhlinzeka ngezinsizakalo zabaphatheli ezifundeni eziningi.

Sithatha isikhathi ukusungula nokwakha ubudlelwano obuseduze nomndeni ofanele kanye nabanye ochwepheshe ababelulekayo. Futhi ngokunikezela ngobuchwepheshe kwezobuchwepheshe maqondana nokwakha sibuye siqonde amandla omndeni futhi sisiza kaningi ekunikezeni izeluleko zokuthi singakuthuthukisa kanjani ukuxhumana nokuthi singakugwema kanjani ukungqubuzana okungaba khona, ngaphambi kokuthi kwenzeke.

Izinguquko Zamuva

Izinguquko zakamuva ngokuya ngemithethonqubo yentela yomhlaba kanye nokwanda kokubonakala kwentela emhlabeni jikelele kubalulekile ukubhekelwa maqondana nokuqaliswa kwamasu okulondoloza ingcebo yomndeni kanye nezinhlaka zobunikazi bamabhizinisi emindeni.

Imithethonqubo emisha yomhlaba ibandakanya: I-Common Reporting Standard ('CRS'), i-US Foreign Accounting Tax Compliance Act ('FATCA'), kanye namarejista amaningi wobunikazi wokugcina, asetshenziswe ezindaweni ezahlukahlukene.

Yikuphi Ukucatshangelwa Okusemqoka Ukuthola Ukuphathwa Kwemfuyo Okusebenzayo?

Uyacelwa ukuthi ubheke ngezansi izindawo ezibalulekile ezidinga ukucatshangelwa maqondana nokuphathwa kwengcebo nokuhlelwa kokulandelana, kanye nohlobo lokubuyekezwa okudinga ukwenzeka njalo.

Ukuhlelwa Kokulandelana Namafa

• Setha noma ubuyekeze izinqubomgomo nezinqubo ukuqinisekisa ukongiwa okwanele nokudluliselwa kwengcebo esizukulwaneni esilandelayo.
• Buyekeza ukwakheka kobunikazi kwanoma imaphi amabhizinisi omndeni nezinye izimpahla ezifanele.
• Qonda ukuthi imithetho yendawo izosebenza kanjani, maqondana nefa (ngokwesibonelo; Civil Law, Shari'a Rules njll.).

Iseluleko Sokwakhiwa Nentela

• Cabanga lapho wonke amalungu omndeni afanele ahlala khona kanye nomhlali wentela.
• Cabangela noma ubuyekeze izinketho zesakhiwo (isb. ukusetshenziswa kwezinkampani ezibambile kanye/noma izimoto zokuvikela ingcebo yomndeni njengezinkampani zokutshala izimali zomndeni, izisekelo, ama-trust, njll.
• Buyekeza izakhiwo zamazwe ngamazwe zokutshalwa kwezimali, kufaka phakathi ukuphathwa kwezindlu, kusuka kumbono wentela nokuvikelwa kwempahla, ikakhulukazi maqondana ne-'BEPS '. 

Ukuphathwa Kwemfihlo

Inqubo idinga ukwenziwa ukubhekana nezicelo zolwazi oluyimfihlo ezifanele ezivela ezikhungweni zezezimali nakwabanye abantu.

Ukuphathwa Komndeni

• Abalandelayo kudingeka bahlonzwe futhi kuxoxwe ngeqhaza labo nabo.
• Thuthukisa ukuxhumana okuvulekile phakathi kwamalungu omndeni maqondana namasu nezinqubo zokwenza izinqumo.
• 'Umthethosisekelo Womndeni' uyindlela ewusizo yokwenza kube semthethweni ukuphatha imindeni nokuvikela izingxabano ezingaba khona esikhathini esizayo.
• Dala noma ukhombe izinhlelo zemfundo noqeqesho ukulungiselela isizukulwane esilandelayo.

Ukuhlela Okungahle kwenzeke

Imithetho nezinqubo (ezifana nezivumelwano zabaninimasheya noma imibhalo yokwethenjwa eyakha 'Umthethosisekelo Womndeni') kufanele ibe khona ukuvikela ibhizinisi lomndeni uma kwenzeka izehlakalo ezingalindelekile:

• Izinqubomgomo nezinqubo zokuqinisekisa ukuqhubeka kwebhizinisi.
• Ukusetshenziswa kwezakhiwo zomthetho ezifanele ukuhlinzeka ngokuvikelwa kwempahla nengcebo eningi ngangokunokwenzeka.
• Cabangela izinhlelo zokuhlala ezindaweni ezinedumela elihle, ukuze unikeze amathuba okuthi indawo yokuhlala yentela yamalungu omndeni ingase ihlukaniswe.

Izinsizakalo Zokweluleka Kwehhovisi Lomndeni

• Cabanga ngokuhlukaniswa kwengcebo yomndeni ebhizinisini lomndeni.
• Thuthukisa isu maqondana nokusetshenziswa kwenzuzo etholwe ebhizinisini lomndeni nasekutshalweni kwemali, okungeke kuphinde kutshalwe imali.
• Dala iqembu elizophatha ingcebo (iHhovisi Lomndeni).

Ulwazi Olwengeziwe

Uma ungathanda ukuthola eminye imininingwane maqondana nendlela ebhekwe kahle nenabile ekuhleleni ukulandelana, sicela ukhulume noxhumana naye ojwayelekile we-Dixcart noma ilungu lethimba lochwepheshe ehhovisi laseDixcart e-UK: iseluleko.uk@dixcart.com.

Sicela futhi ubone eyethu Iklayenti elizimele ikhasi.

Ihhovisi laseDixcart eSwitzerland liyilungu leSwitzerland Association of Trust Companies (SATC) futhi libhaliswe ne-Association Romande des Intermediaires Financiers eSwitzerland (ARIF). Seluleka ngendlela yokuhlela ingcebo eSwitzerland, ukusetshenziswa kwama-Swiss Trustees, Amathemba kanye Nezinkampani Ezizimele, kanye nezindaba eziphathelene nokubusa komndeni, ukunikela nokulandelana.

ISwitzerland kanye nokusetshenziswa kwamaTrust

ISwitzerland ayinayo i-Trust Law ethize, kepha yamukelwa ngamatrasti ngokuqinisekiswa kweThe Hague Convention on the Law esebenzayo kuTrust (1985) ngomhlaka 1 Julayi 2007.

Ngenkathi ungekho umthetho wasekhaya olawula ama-trust eSwitzerland, ama-trust avela kwezinye iziphathimandla, nemithetho yawo ethize, ayaziwa futhi angalawulwa eSwitzerland.

ESwitzerland iSettlor (umuntu obeka impahla ethembeni ukuze kuhlomule abahlomuli) angakhetha umthetho wanoma iyiphi igunya elicacisiwe lokuphatha i-trust. Isibonelo i-Guernsey trust ingasungulwa nge-Swiss Trustee. Umphathiswa uphatha futhi aphathe izimpahla ezisesikhwameni egameni labahlomuli.

Kungani usebenzisa iTrust?

I-trust iyinsimbi eguquguqukayo futhi ilusizo ikakhulukazi ekuhlelweni kwefa, ekuphathweni kwengcebo nasekuvikelweni kwempahla.

Ezingeni eliyisisekelo, umqondo wetrasti ulula ngokulula: iSettlor ibeka izimpahla ezandleni zomunye (Umphathiswa), ophethe izimpahla ukuze kuzuze umuntu wesithathu (Umhlomuli). Isikhwama asiyona inhlangano ehlukile yezomthetho, kodwa isibopho esingokomthetho esivunyelwene phakathi kwamaqembu amabili: i-Settlor ne-Trustee.

Ama-Trustee anesibopho sokuthembela kubo bobabili iSettlor nabahlomuli, kanye naku-trust uqobo. Ngokuya ngamandla omphathi okwenziwe ngaphansi kwemithetho kabani, i-trust ingaba nesikhathi esinqunyiwe sokuphila noma ibe ngokungapheli. Ama-trust aguquguqukayo ngokwedlulele.

Kungani usebenzisa iTrasti yaseSwitzerland?

Kunezizathu eziningi zokuthi kungani ukusebenzisa iTrustee yaseSwitzerland kungaba lusizo:

• Ukuzinza kwezomnotho, ezombusazwe nezomthetho waseSwitzerland kunikeza isisekelo esiqinile sokuhlinzekwa kwezinsizakalo zokuphathwa kwendawo.
• ISwitzerland inemithetho eminingana ethandekayo futhi ethuthuke kahle, futhi ibiyisikhungo esidumile samabhange sangasese seminyaka eminingi. Kungumthetho onegama elihle futhi unikezela ngezinga eliphakeme lochwepheshe abanolwazi abasebenza ngaphakathi kokuphathwa kwempahla, ukuhlela intela kanye nokubhanga kwangasese.
• ISwitzerland inedumela elifanelekile lokusekelwa ngochwepheshe ngokuqonda lapho iphatha izindaba zabantu abacebile abazimele.
• ISwitzerland isenkabeni yeYurophu lapho kuhlala khona abantu abaningi abacebile. Ama-Trustee aseSwitzerland ngakho-ke ahlinzeka ngamathuba okukwazi ukuhlinzeka ukwesekwa okujwayelekile futhi okuphezulu njengoba behlangana njalo namakhasimende afanele eSwitzerland.

Intela yamaTrust eSwitzerland

Isivumelwano saseHague (Isigaba 19) sibeka ukuthi iSivumelwano asiwacindezeli amandla ombuso ozimele ezindabeni zezimali. Ngenxa yalokho iSwitzerland ibugcinile ubukhosi bayo maqondana nokuphathwa kwentela yama-trust.

Izinzuzo zentela ezitholakalayo ngokusebenzisa i-trust ne-Swiss Trustee empeleni zixhomeke endaweni yokuhlala yentela ye-Settlor kanye nabahlomuli.

Ngokomthetho waseSwitzerland:

• Umuntu ophathisiwe waseSwitzerland akanaso isibopho sentela yemali engenayo yaseSwitzerland noma intela yemali etholakalayo emafeni agcinwe ngaphansi kokuphathwa kwi-trust.
• Abahlali kanye nabahlomuli abakhululiwe emithethweni yaseSwitzerland inqobo nje uma bengathathwa njengezakhamuzi zaseSwitzerland.

Ukulawulwa Kwama-Trustee aseSwitzerland

Ama-Trustee aseSwitzerland kufanele abhaliswe njengabalamuli bezezimali ngokuya ngeSwitzerland Anti Money Laundering Law. Bangabhaliswa neCentral Regulatory Authority noma ngenhlangano ezilawulayo (i-SRO), okumele iqashelwe yiSwitzerland Federal State.

Ama-Akhawunti Wonyaka

I-Swiss Association of Trust Companies (i-SATC) inikezela ngeNqubo Yayo Yokuziphatha kanye Nokuziphatha Kwebhizinisi ukuthi: “ILungu kumele ligcine amarekhodi anele, anemininingwane efanele futhi ahlelekile ethembeni ngalinye. ILungu kumele liqinisekise ukuthi amarekhodi ayagcinwa isikhathi esifanele seminyaka. ”

Protection

Ngaphansi koMthetho Ojwayelekile iTrustee ingumnikazi wezimpahla futhi kudingeka ukuthi ilawule impahla ethembekile ngokwahlukile kuzimpahla zayo. Uma kwenzeka kushona noma kuchithwa iTrasti, izimpahla azithathwa njengezingezaseTrasti kepha zithunyelwa ekuvikelekeni kwesikhwama bese zigcinwa zodwa kubahlomuli. Izimpahla ze-trust zihlukaniswe nempahla ye-Trustee.

Ukugcinwa kwemfihlo eSwitzerland

ISwitzerland yaziwa kakhulu ngokuzibophezela kwayo ezinsizakalweni zebhange, imfihlo yobuchwepheshe kanye nekhono lokuhweba.

I-SATC ihlinzeka ngokuthi: “Noma yiluphi ulwazi kanye nayo yonke imininingwane ephathelene nokuphathwa kwezimali futhi etholwe yiLungu kufanele igcinwe iyimfihlo ngokuphelele yiLungu, abaqondisi balo, izikhulu nabanye abasebenzi.”

Ukwephulwa kwemfihlo, noma ngabe kungobungcweti noma ukuhweba, kuzovunyelwa kuphela ngumthetho uma kuba nesikweletu sobugebengu.

Isifinyezo

I-English, Guernsey, Isle of Man noma i-Maltese Law esekelwe trust Nabaphathi BaseSwitzerland banganikeza inani lentela esebenza ngempumelelo kanye nezinzuzo mayelana nokugcinwa kwengcebo nokugcinwa kuyimfihlo. I-Dixcart ingasungula futhi iphathe izakhiwo ezinjalo zokuthembana.

Ulwazi Olwengeziwe

Uma ungathanda ukuthola eminye imininingwane ngale ndaba sicela ukhulume noChristine Breitler ehhovisi laseDixcart eGeneva: iseluleko.switzerland@dixcart.com noma koxhumana naye ojwayelekile we-Dixcart.

Sicela futhi ubone eyethu AmaTrust nezisekelo ikhasi ukuthola eminye imininingwane.

I-Dixcart Trustees (Switzerland) SA iyilungu le I-SATC futhi ibhaliswe ne-ARIF Switzerland

Njengoba imindeni isiya ngokuya ngokuya ngokwamazwe omhlaba ukubaluleka kokuthola incwadi yefa kuyakhuphuka futhi. Ngamalungu omndeni atholakala emazweni ahlukene, kubalulekile ukuthi kubhalwe amafa afanele futhi, ngemuva kwalokho, abuyekezwe futhi achitshiyelwe njalo ukukhombisa noma yikuphi ukwehluka kwezimo. Imvamisa izindawo lapho izimpahla zitholakala khona kanye / noma lapho kuhlala khona amalungu omndeni zizoshintsha.

1. Ingabe amafa asebenza kuphela kubantu abacebile?

Lokhu ukucabanga okungajwayelekile okuvamile. Akudingeki ube yisicebi ukuze ube nencwadi yefa. Wonke umuntu oneminyaka engaphezu kwengu-18 kufanele abe nefa.

Uma udweba ibhalansi sheet yakho futhi ubheka impahla yakho yamanje, ibhizinisi namanani wokutshala imali, ungamangala ukuthi kufanele ulahle malini.

Imvamisa, izimpahla “ezifihliwe” ezikhohliwe zibandakanya amalungelo empahla yengqondo, amalungelo empesheni, izinqubomgomo zomshuwalense nayo yonke imininingwane yakho ye-elekthronikhi, okufanele ibe yingxenye yokuhlelwa kwefa lakho (lezi zimpahla kungenzeka zingabi yingxenye yefa lakho ngenhloso yokubhala intando).

Ungakhohlwa ukubheka izimpahla ongazithola njengefa ngokuzayo, kanye nokwabiwa kwemali evela esikhwameni. Uma unempahla eningi nezindlalifa eziningi, unempahla emazweni angaphezu kwelilodwa, noma ungathanda ukushiya izinto ezithile kubantu abathile noma kunhlangano esiza abantulayo oyithandayo, lapho-ke kufanele wenze incwadi yefa.

2. Umuntu usenayo vele incwadi yefa. Kungani kufanele benze entsha?

Intando yakho kufanele yenziwe yenzelwe ukulingana izimo zakho zamanje nezezezimali nezifiso zakho.

Uma usunayo incwadi yamafa, kufanele uyibukeze njalo (okungenani njalo ngonyaka), ngoba kuyamangaza ukuthi incwadi yefa iphelelwa yisikhathi ngokushesha kangakanani. Isimo sakho sezezimali cishe sizoshintsha nokuzalwa, imishado, ukudivosa noma ukushona emndenini, noma ukuthuthela kwelinye izwe, konke lokhu kungathinta ubuqiniso nokusebenza kwencwadi yakho yefa. Imithetho yentela, isimo sokuhlala ngentela, nezinye izindaba zomthetho nezezezimali ziguquka kaningi futhi ngayinye ingaba nomthelela omkhulu ekuvumeni kwefa lakho.

3. Uma umuntu engenayo incwadi yefa, ingabe izimpahla zakhe ziya ngokuzenzekelayo kumlingani wakhe / kumlingani womphakathi kanye nezingane ngohlobo oluthile lwefomula elinganayo?

Ukwehluleka ukubhala iwili, noma ukuba nefa kubhalwe njengokungekho emthethweni ekufeni kwakho, kuzosho ukuthi uyafa uyithumbu futhi lokhu kungaba nemiphumela elandelayo:

• Umthetho osebenzayo uvame ukuhlinzekela ifomula elingaguquki, elingenangqondo futhi elingahle lisebenze ekwahlukanisweni kwefa lakho, elingavumelani nezifiso zakho zangempela.
• Izihlobo ezikude noma uhulumeni angahlomula ngefa lakho futhi oshade naye / umlingani womphakathi kungenzeka angatholi isabelo esigcwele samafa abo.
• Izindlalifa zakho zingashiywa nempi esemthethweni noma kufanele zabelane ngezinto ezihlukanisiwe noma ezingekho emthethweni nezihlobo zakho zegazi.
• Umabi wefa / umlawuli / umphatheli ongaziwa wena noma umndeni wakho angaqokwa. Ababi befa 'bamaqembu wesithathu' bavame ukukhokhisa imali ephezulu evunyelwe yobuchwepheshe futhi mancane amathuba okuthi babhekane nokwenziwa kwempahla nokuphathwa kwefa lakho ngendlela enozwelo.
• Akunakubakhona umgcini wezinto ozikhethela izingane zakho ezisencane, ezingaba nomthelela omubi kakhulu kuzo.
• Ama-akhawunti asebhange angaba 'yiqhwa' isikhathi eside, okuholele ezinkingeni zokuhamba kwemali futhi kungadala ukuthi ababolekisi bathathe indlela eqinile, enolaka maqondana nokukhokhwa kwezimangalo.
• Ama-akhawunti asebhange ebhizinisi angahle abe 'yiqhwa' uma izimali ezikweletwa ngumufi zikhokhelwa abantu besithathu futhi zingakwazi ukukhokhelwa ngesikhathi esifanele yifa, okushiya ibhizinisi lisengozini.
• Ngaphambi kokuba kuqokwe umabi wefa noma uma inselelo yefa ibekelwa inselelo, izimpahla zisengcupheni futhi nezinqubomgomo zomshuwalense zingase zingakwazi ukufunwa, noma ngabe ziwela ngaphandle kwefa.
• Ukungathembeki, icala lasenkantolo, noma ezinye izinselelo zentando kungabangela amahloni, ingcindezi kanye nezinkinga emndenini wakho, nokungahleleki kahle kwezezimali ukusula, futhi kube nesikhathi esincane kakhulu sokukuxazulula, lokhu kubhebhethekisa izinkinga kuphela.
• Izindleko zokuvala ifa lakho zizokhula, imvamisa kakhulu, njengoba kuzotholakala ezinye izindleko zomthetho nezinye izindleko.

4. Uma umuntu ehlala ezindaweni ezihlukene futhi etholile izimpahla, kufaka phakathi impahla engaguquki, ingabe udinga okungaphezu koyedwa ukumboza lokhu?

Ungaba nentando eyodwa "yomhlaba wonke" ukumboza izimpahla zakho kuzo zonke iziphathimandla, kepha akukhuthazwa.

Uma unezimpahla ezibalulekile ezindaweni eziningi, kufanele ube namafa ahlukile okubhekela igunya ngalinye futhi ngezansi kunezizathu ezimbalwa zokuthi kungani:

• Lapho impahla engaguquguquki (enganyakaziseki) iphathelene neziphathimandla ezithile ukudluliswa kwempahla kungenziwa kuphela ngokomthetho ngendlela yefa elifanele (lendawo).
• Kunokwehluka okuphawulekayo emithethweni yefa kanye nemikhuba phakathi kwamazwe we-Common Law kanye ne-Civil Law. Ngaphezu kwalokho, uma unezimpahla e-UAE noma kwamanye amazwe aneningi lamaSulumane, kuzodingeka futhi ukuthi ucabangele iSharia Law, ezocacisa ngokuqinile ukuthi ngubani otholayo futhi onqume nokuthi kuqokwe ababheki besikhashana. Kubalulekile ukuthi umuntu wangaphandle ahlala ezweni elinjalo aqinisekise ukuthi kuyabhalwa (futhi kubhaliswe kahle) ngokwabo ngokwemithetho yabo ethile kazwelonke, ukumboza izimpahla zabo kulelo gunya kanye nokuqokwa kwabaqaphi abahlala khona. Lokhu kuzokuguqula ngokuphelele indlela imithetho nemikhuba yokugcinwa kwamafa kanye nemikhuba engasetshenziswa ngayo yizinkantolo zakulelo zwe. Uma bengakwenzi lokhu, kuzosebenza umthetho ojwayelekile weSharia. Iziphathimandla zendawo zizosebenzisa imithetho nezivumelwano zazo zasendaweni ngokuqinile futhi ngokuvamile azizweli ezidingweni zomndeni othile, ukukhathazeka noma izifiso.
• Ukulungiselela incwadi yefa ehlukile egunyaziwe kuzokusiza wena kanye nababi befa bakho ekuhlukaniseni izimpahla zakho, ngokuya ngentela yamafa kanye nemisebenzi yokufa ezindaweni ezithile, futhi kungagwema ukukhokha intela ephindwe kabili kuzimpahla ezifanayo. Lokhu kubaluleke kakhulu kwiziphathimandla ezingenayo intela yefa / imisebenzi yokufa, ukuze lezo zimpahla zingangeni efeni lakho lapho kuzokhokhwa khona imisebenzi yokufa.
• Kwenza ukuqokwa komabi wamafa oqeqeshiwe futhi owaziwayo enkantolo kube lula, futhi kunciphisa kakhulu isikhathi, izindleko kanye nezinkinga kuzo zonke iziphathimandla, ikakhulukazi lapho inkampani eyodwa yobuchwepheshe isebenza khona nayo yonke impahla yomhlaba.
• Ama-will kudingeka “abiyelwe” ngendawo ngayinye, ngakho-ke kungcono ukuthola izeluleko zochwepheshe ngokomthetho.Isibonelo, uma unamafa amaningi anqunyelwe ngqo kwizimpahla ze-UK, South Africa, US kanye ne-Australia, kepha nawe Unezimpahla e-Isle of Man, uzofela e-Isle of Man uma ungenayo incwadi ye-Manx will (enezindleko ezengeziwe ze-probate ezihambisana nokufaka ifa le -ateate endaweni engaphesheya kwezilwandle). I-probate kungenzeka ingagwemeki ngemithetho yeManx, kepha ukuba ne-Manx ehlukile yokumboza izimpahla ze-Isle of Man kuzodala ukuqiniseka, kugweme ukubambezeleka kanye nesicelo senkantolo esingavela.

Kubalulekile ukuthi umthetho ngamunye uzobhekela imithetho yendawo nezintela, futhi ungabuyisi noma ukhansele enye intando, noma udale ukungaqondakali.

Yini Enganconywa yi-Dixcart?

Imindeni yamazwe omhlaba kufanele icabangele ukusetshenziswa kwababi befa jikelele kanye nabaphathiswa (imvamisa inkampani eyodwa yamazwe amaningi eqinile noma inkampani ethembekile) ebaziyo nemindeni yabo uqobo, ibibambe iqhaza ekuhleleni ifa labo emhlabeni wonke, futhi abanolwazi olusebenzayo lwabo amabhizinisi nezakhiwo. Lokhu kuzosiza ekuqinisekiseni ukuthi yonke impahla yabo nazo zonke izimpahla zabo zivikelwe, futhi kungabhekwana nazo “ngaphansi kophahla olulodwa” ngokushesha, ngokuyimfihlo, ngokukhululekile nangezindleko ezincishisiwe.

Iphuzu lokugcina: qiniseka ukuthi abaphathi bakho obakhethile nabaphatheli bakho banamandla asemthethweni nawokwethenjelwa okungaqokwa kanjalo kuzo zonke iziphathimandla lapho unefa khona. Emazweni amaningi, iziphathimandla ezifanele ze-probate zilandela izinqubo eziqinile nezinqubo 'zokuhlola' ukuqoka abaphathi kanye nabaphatheli, ukuqinisekisa ukuthi amafa nezindlalifa ziyavikelwa. Qiniseka ukuthi umabi wefa wakho ophakanyisiwe kanye nomphathiswa ngeke ahoxiswe noma kufanele anikeze isibopho sokuphepha, esizodala ukudideka nokubambezeleka, futhi kungaholela ekuqokeni omunye umuntu esikhundleni sabo.

Ulwazi Olwengeziwe

Uma udinga eminye imininingwane maqondana namawili noma amafa ahlukahlukene, noma unemibuzo ngokuphathelene ukuhlelwa kwefa, ukuhlela intela yefa, noma ukuhlola emazweni lapho ungumnikazi wempahla, sicela ukhulume noPeter Robertson ehhovisi laseDixcart e-UK: iseluleko.uk@dixcart.com, noma oxhumana naye ojwayelekile we-Dixcart.

Sicela ubheke wethu Iklayenti elizimele ulwazi.

Kubuyekezwe: Januwari 2020

Kungani Izinkampani ZaseSwitzerland Zibambe kangaka?

Kunezizathu eziningi zokuthi kungani iSwitzerland iyindawo ethandwayo yebhizinisi lamanye amazwe. Lokhu kufaka phakathi:

• Ukusimama kwezepolitiki, ezezimali, ezenhlalo nezomnotho.
• Isimo esihle sezimali.
• IGeneva neZug yizikhungo ezinkulu zokuhweba ngempahla.
• Izakhiwo ezisezingeni eliphezulu zokusekelwa kwamabhizinisi nezinhlobonhlobo zochwepheshe kubandakanya: abameli, amabhange, ama-accountants, izinkampani zomshuwalense, izinkampani zokuhlola kanye nabahlinzeki bezinkampani ezifana ne-Dixcart.
• Abasebenzi bendawo abasezingeni eliphakeme kanye nezilimi eziningi.
• Indawo maphakathi neYurophu, inika amandla ukuxhumana kwesikhathi sangempela neYurophu nangosuku olufanayo lokusebenza njenge-US ne-Asia.

Ukusebenza Kwentela

Ukukhululwa okuhlukahlukene kwentela noma ukuvunyelwa kukhona izinkampani ezibambe maqondana nentela kahulumeni neye-cantonal lapho kufinyelelwa imibandela ethile. Lezi zinzuzo zichazwe ngezansi.

Geneva

Kunamakhantoni angama-26 eSwitzerland, iGeneva ingenye yezimali ebaluleke kakhulu. Le nothi yolwazi ibheka izinzuzo zentela ezitholakala ezinkampanini eziphethe eziseGeneva, eSwitzerland.

• UKUKHULULWA KWENTELA

Isibonelelo sentela yaseSwitzerland esiphethe izinkampani isimo selungelo lentela ezingeni le-cantonal lapho kuhlangatshezwa le mibandela emithathu elandelayo:

1. Izindatshana zenkampani kufanele zisho ukuthi umsebenzi oyinhloko wenkampani ukuphathwa kwesikhathi eside kwezimali zokulingana.
2. Inkampani akufanele ibe nomsebenzi webhizinisi osebenzayo eSwitzerland. Imisebenzi ethile iyamukelwa. Lokhu kubandakanya: ukuphathwa kwenkampani kanye nokutshalwa kwayo, ukuhlinzeka ngezinsizakalo egameni leqembu elihlanganisiwe, ukuxhaswa ngezikweletu kwezinkampani ezingaphansi kanye / noma ukubanjwa nokuxhashazwa kwempahla enobuhlakani bengqondo.
3. Esikhathini eside, ukubamba iqhaza kwenkampani kufanele kumele u-2/3 wezimpahla kubhalansi yayo, noma imali engenayo etholakala ekubambeni okunjalo (izinzuzo / izinzuzo ezinkulu) kufanele imele okungenani u-2/3 wemali engenayo yonke. Amasheya ezinkampani, izinkampani ezinesikweletu esilinganiselwe kanye nemifelandawonye kubhekwa njengokuhlanganyela, kanye nezitifiketi zokubamba iqhaza.

Lapho kuhlangatshezwa le mibandela engenhla, ayikho intela yemali ekhokhwayo ekhokhiswa ezingeni le-cantonal. Lokhu futhi kusho ukuthi imali engenayo evela kuzinzuzo, inzalo, izibonelelo, amakhomishini nezimali zokuphatha zikhululiwe enteleni yemali engenayo ye-cantonal.

• IZIVUMO EZIPHATHELENE NOMTHELEKO WEZIMALI

Ezingeni lemali engenayo yombuso kungaphansi kwesilinganiso sentela esisebenzayo esingu-7.83%.

Kodwa-ke, imali engenayo ekwahlukanisiwe etholwe, kanye nenzuzo eyinhloko eyenziwe, ukukhishwa kokubamba iqhaza okufanelekile kungaphansi kokudonswa kokubamba iqhaza, okuholela ekukhululekelweni okuphelele kwentela.

Izihlukaniso

• Intela yenkampani kwizabelo ezitholiwe

Ukudonswa kokubamba iqhaza kunikeza impumuzo enteleni kwizabelo ezitholwe ekubambeni iqhaza okufanelekile.

Ukubamba iqhaza okufanelekile yilokhu:

1. ukubamba iqhaza okungenani kwe-10% ye-equity (i-capital stock), i-OR
2. ukubamba iqhaza ngenani lemakethe lokungenani i-CHF 1 million.

Ngenhloso yemali engenayo, akukho mfuneko yesikhathi sokubamba.

• Intela yokubamba kwizabelo ezisatshalalisiwe

Inkampani ephethe iSwitzerland ngokuvamile kudingeka ukuthi ibambe intela engama-35% kwizabelo ezikhokhelwa abaninizabelo.

Izivumelwano zentela, noma kunjalo, zinganciphisa noma zisuse intela yokubamba kwizabelo ezisatshalalisiwe kanti iSwitzerland inenethiwekhi ebanzi yesivumelwano sentela ephindwe kabili yezivumelwano zentela eziphindwe kabili eziyikhulu.

ISwitzerland nayo inesivumelwano samazwe amabili ne-EU, enikeza ukufinyelela kwi-EU Parent / Subsidiary and Interest / Royalties Directives.

Ngaphezu kwalokho, intela ebanjwayo yehliselwa eqandeni ekwabelweni kwezabelo lapho kuhlangatshezwana nemibandela elandelayo:

1. Inkampani yomzali iphethe okungenani ama-25% we-subsidiary yaseSwitzerland futhi ibambe leli phesenti eliphansi okungenani iminyaka emibili.
2. Inkampani yamasheya izinze e-EU.
3. Zombili lezi zinkampani zingaphansi kwentela yezinkampani futhi zombili zilinganiselwe ukwakheka kwezinkampani.

Izinzuzo Zezimali

Ukudonswa kokubandakanyeka okuningiliziwe ngenhla kwezabelo nakho kusebenza ekuzuzeni imali enkulu ekuthengisweni kokubamba iqhaza okufanelekile.

Ukubamba iqhaza okuthengisiwe kufanele kumele okungenani i-10% yemali yenkampani (i-capital stock) futhi kufanele ibanjwe unyaka owodwa ngaphambi kokudayiswa.

Ingcindezi Yomhlaba Wonke Nekusasa

ISwitzerland ibuyekeza uhlelo lwayo lwentela yenkampani ukuphendula ingcindezi yamazwe omhlaba ekhulayo.

Kulindeleke ukuthi imibuso ethile, ngokwesibonelo umbuso okhethekile wentela yezinkampani eziphethe, ingaqedwa. Kodwa-ke, amakhantoni amaningi afana noLucerne, Schwyz noZug asevele enamanani entela emali engenayo yebhizinisi.

IGeneva imemezele ukuthi izokwehlisa amanani entela e-cantonal ukugcina ukuheha kwayo ezinkampanini.

Izinguquko zihlelelwe ukusebenza ngomhlaka 1 Januwari 2018.

Ulwazi Olwengeziwe

Uma udinga eminye imininingwane ephathelene nezinkampani eziphethe iSwitzerland, sicela ukhulume noxhumana naye ojwayelekile we-Dixcart noma ihhovisi le-Dixcart eSwitzerland: iseluleko.switzerland@dixcart.com.

IGuernsey ingenye yeziphathimandla ezihola phambili ngaphandle kwentela zokuphathwa kwengcebo yangasese yomhlaba wonke. Yize i-Crown Dependency futhi imelwe umhlaba wonke nguHulumeni wase-UK, iyazimela futhi inePhalamende layo kanye nombuso wayo wentela. Lesi siqhingi sisebenzisa iphawundi laseBrithani kepha futhi sikhipha nemibhalo yaso yasebhange.

Imboni yezezimali yaseGuernsey ihlomula ngesisekelo esiqinile sokuzinza kwezepolitiki nezomnotho kanti lesi siqhingi sinezingqalasizinda eziyinkimbinkimbi zomthetho nezilawulayo. IGuernsey ihlonishwa kakhulu ngoHulumeni kanye nabalawuli emhlabeni jikelele ngokuhambisana ngokuqinile nezindinganiso zamazwe omhlaba kanye nekhwalithi yayo yomthethonqubo. Ngenxa yerekhodi elide lokuqonda kwezezimali, iGuernsey inesilinganiso se-AA + esikhokhelwayo nokuphathwa okuqinile kwemali esetshenziswa ngumphakathi kuqinisekisa ukuthi iGuernsey ingahlala iyindawo ehola phambili engakhokhiswa ntela yengcebo yangasese yomhlaba wonke.

Ubudlelwano bukaGuernsey neNingizimu Afrika

Sekungamashumi eminyaka uGuernsey esungula futhi ephatha izinhlaka ezizimele zabantu kanye nemindeni ezwenikazi lonke lase-Afrika. Ochwepheshe esiQhingini bebeluleka amaklayenti ngokuthengiselana okugxile ebangeni elibanzi, kusuka emsebenzini wobumbano emithonjeni yemvelo, eyezimayini neyezamandla, kuze kufike ezifundweni zezimali nakumaphrojekthi wengqalasizinda, kanye nokuphathwa kwengcebo ezimele kanye nokufuduswa komuntu siqu.

Amafemu amaningi aziwayo aseNingizimu Afrika asungule ubukhona eGuernsey okubandakanya amabhange afana neFirstRand Bank ne-Investec nezinkampani zemishwalense ezifana neMomentum ne-Old Mutual. Ukuzinza okuqinisekisiwe kukaGuernsey, ukusondela eLondon kanye nokufinyelela kuzo zonke izimakethe ezinkulu kube yizinto ezibalulekile ekuheheni izinhlangano ukuthi zenze ubukhona esiqhingini.

Izinsizakalo Ziyatholakala eGuernsey

Izinsizakalo ezitholakalayo, zifaka:

• Ukuphathwa kwengcebo ezimele ngezinhlaka eziqondayo zabantu abadabuka e-Afrika abahlala njengabavakasha kwenye indawo emhlabeni.
• Ukwakhiwa kwenani lomcebo wangasese ngokubamba izimpahla ngohlobo lwemali oluqinile (£, $, € njll).
• Ukusungulwa kwezimoto eziqinile zokonga ingcebo yomndeni.
• Ukusungulwa kwezinkampani zokuhweba kanye / noma zokubamba zebhizinisi ezingaphandle kweNingizimu Afrika njengengxenye yokusebenza kwamabhizinisi omhlaba.
• Ukusungulwa kwezimoto zezinkampani ezizotshala imali ekuthuthukiseni imithombo yemvelo e-Afrika.
• Ngokusebenzisa iChannel Islands Securities Exchange (CISE) ithuba lokuqongelela izimali kubatshalizimali bamanye amazwe kanye nokufinyelela okulula ezimakethe zezimali zaseLondon.
• Izakhamizi eziningi zaseNingizimu Afrika zisebenzisa iGuernsey njengendawo lapho zingathola khona isibonelelo sazo sonyaka sokutshalwa kwezimali sangaphandle esingama-R 10,000,000. Lokhu kubenza bakwazi ukuvikela ukuguquguquka kweRandi nokuphatha ingxenye yengcebo yomndeni wabo ngaphandle kwaseNingizimu Afrika.
• IGuernsey ithathwa njengendawo yokufuduka yabantu abafuna ukuthuthela eYurophu nokusungula amabhizinisi aphesheya.

Izakhiwo Ezitholakala eGuernsey futhi Zaziwa ngamaklayenti aseNingizimu Afrika

• Izinkampani zaseGuernsey

IGuernsey ihamba phambili ngokunikela ngezinsizakalo zendabuko kumakhasimende azimele futhi ihamba phambili entuthukweni entsha. Ngomthetho Wezinkampani wanamuhla kanye neRegistry enqenqemeni, iGuernsey yindawo ehola phambili yokwakhiwa kwenkampani.

Izinkampani ezijwayelekile ezinesikweletu esilinganiselwe zihlala zikhethwa kakhulu; kodwa-ke eminye imindeni manje isikhetha indlela 'yeselula', isebenzisa inkampani yamaseli evikelwe noma inkampani yamaseli efakiwe. Izinkampani ezinjalo zisetshenziselwe ukwahlukanisa izimpahla nezikweletu phakathi kwamalungu omndeni, noma ukuhlinzekela izimpahla ezahlukahlukene ezizobanjwa zodwa - ngokwesibonelo, ingcebo, iphothifoliyo yendabuko, izimpahla zokuhweba (ezinezikweletu ezingaba namandla).

Izinkampani nazo zakhiwe ukuhlukanisa ukulawula kusuka kubunikazi bezomnotho, okuvumela amalungu amancane noma iqembu lomndeni elibanzi ukuthi lisizakale, ngenkathi ukulawula kugcinwa ngabantu abakhethiwe. Inkampani enqunyelwe isiqinisekiso ilungele le nhloso, ngoba ibona isigaba selungu esingahle singabi nantshisekelo enhlokodolobha yenkampani, ngenkathi ngasikhathi sinye sivumela ukukhishwa kwamasheya.

Amakhasimende aseNingizimu Afrika nawo athole izinkampani ezivulekele ukuheha, ikakhulukazi ukuphatha amabhizinisi emindeni, okuvumela amalungu omndeni ukuthi anezele noma ahoxe enhlokodolobha yenkampani, imvamisa kuncike kwimvume yabaqondisi. Izinkampani ezinjalo zivame ukusetshenziswa ngokuhlanganyela ne-trust ezingeni lamasheya.

• Amathemba

Umqondo wokuthembana wavela ezikhathini zasendulo, ngaphansi komthetho we-Anglo-Saxon, kepha ukusetshenziswa kwawo sekusabalele emhlabeni wonke, ikakhulukazi kulawo mazwe anjengeNingizimu Afrika, ane-Common Law njengesisekelo semithetho yawo.

Izizathu eziyinhloko zokusebenzisa i-trust yomhlaba wonke zihlala; ukuvikelwa kwezimpahla kanye nokudlulisa ingcebo ezizukulwaneni ngezizukulwane ngendlela elawulwayo nephumelelayo. Kodwa-ke, kufanele kubhekwe izikweletu zentela zendawo yokuhlala, kufaka phakathi Intela Yeminikelo eNingizimu Afrika.

• Izinkampani ezizimele ezizimele

Indlela ethokozisayo yokunikela ngokubandakanyeka komndeni, noma amalungu athile, ezingeni lama-trustee, ukusungulwa kwenkampani ezimele (i-PTC) ezosebenza njengomphathiswa we-trust yomndeni.

Lezi zinhlaka seziphenduke izimoto zokuzikhethela zokuphatha nokuphatha izimpahla zemindeni enothile. I-PTC ingahle ibe ngeyelungu elilodwa noma amaningi omndeni noma enye i-trust. Ngokomthetho ivumela ukubandakanyeka ekuphathweni kwetrasti eyodwa noma eziningi ngendlela yobulungu bebhodi, ngaleyo ndlela inikeze umndeni into enkulu yokulawula ukwakheka kwengcebo yomndeni.

• Ubambiswano Oluzimele Olunqunyelwe

Ubambiswano obulinganiselwe lwangasese lukhombise ukuthandwa kakhulu njengendlela yokulawula isizukulwane esisodwa, ngokusebenzisa i-General Partner, futhi esinye isizukulwane sithola kancane kancane inzuzo ngokudluliswa kwezintshisekelo zobambiswano ezinomkhawulo. Izibopho nendima njengoZakwethu Jikelele ingadluliselwa ngesikhathi esifanele ngokuzayo.

• Izisekelo

Imiqondo eminingi yale mibono engenhla izobonakala kalula eNingizimu Afrika ngefa layo le-Common Law.

Ngo-2013 uGuernsey wethule umthetho ovumela ukwakhiwa kwezisekelo, okuwumqondo woMthetho Wezomthetho. Izisekelo zinezici ezithile ezifana nezenkampani, ezinobuntu obuhlukile bomthetho nebhodi labaphathi elaziwa njengoMkhandlu. Imodeli yesisekelo ivumela ukuguquguquka kokudwetshwa ukuze kunikezwe isimo sebhizinisi nokunikeza imfihlo enkulu. Izisekelo zizimele ngokuphelele futhi azinamasheya futhi awekho amalungu, noma yimuphi umqondo wemali eyabiwayo. Lokhu kunikeza isigungu esilawulayo, uMkhandlu, amandla abanzi kakhulu okuphatha izimpahla zesisekelo.

Intela Zero

Zonke izakhiwo ezingenhla, ngokwesisekelo, azikho ngaphansi kwentela yaseGuernsey. Lokhu kuhlinzekwa ukuthi imali engenayo ivela ngaphandle kweGuernsey futhi labo abazuzayo bahlala ngaphandle kweGuernsey.

Kungani ukhetha iqembu leDixcart eGuernsey?

I-Dixcart yiqembu elizimele eselineminyaka engaphezu kwamashumi amane likhona lisiza ingxenye enkulu yabantu namabhizinisi avela eMpumalanga naseNingizimu Afrika. Sinehhovisi eGoli, eNingizimu Afrika, kanye namalungu amaningana aphezulu ezisebenzi zendabuko yaseNingizimu Afrika kulo lonke iQembu.

Ekucabangeni izinhlaka zamakhasimende aseNingizimu Afrika kubalulekile ukuqinisekisa ukuthi ukusetshenziswa kwezakhiwo ezinjalo akubangeli imiphumela yentela engahlosile eNingizimu Afrika. Ngakho-ke sisebenzisana kakhulu nabeluleki bamakhasimende ethu ukuqinisekisa ukuthi noma yiluphi uhlaka olwakhiwe lufanele nokuthi iklayenti ngalinye liziqonda kahle izibopho zalo zokubika zaseNingizimu Afrika.

UDixcart unolwazi nobungoti bokulawula zonke izici zomcebo wangasese wamazwe omhlaba, kufaka phakathi:

• Ukwenziwa ngempumelelo kwezindleko zezinhlaka ezisuselwa eGuernsey ukusiza ngokuhweba kwamazwe omhlaba, ukutshalwa kwezimali kanye nokuhlelwa kwefa.
• Ukugcinwa kwempahla esimweni sezepolitiki, esimweni sobuchwepheshe kanye nemali enzima.
• Ukusekela abantu abathuthela phesheya kwezilwandle ngezinhlelo zokuhlala ezahlukahlukene, ezinye zazo ezinikeza inzuzo eyengeziwe yepasipoti.
• Izinsiza zobunikazi bezindiza, imikhumbi kanye nezikebhe zezikebhe, ezifana nokubhaliswa nezeluleko zentela.
• Ubuqotho nokungabaza.
• Ubukhona obusungulwe ezindaweni ezithile ukuhlinzeka ngamathuba wokuchazwa kwengcebo yangasese kanye nezixazululo zebhizinisi lokuthekelisa.

Ngemininingwane eyengeziwe maqondana neqembu le-Dixcart noma ukuthola okuningi ngezinzuzo amandla weGuernsey okufanele anikeze sicela uxhumane noJohn Nelson john.nelson@dixcart.com noma uSteven de Jersey Steven.dejersey@dixcart.com ehhovisi lethu laseGuernsey.

I-Dixcart Trust Company Limited Guernsey: Ilayisense ephelele ye-Fiduciary enikezwe yiKhomishini Yezinsizakalo Zezezimali yaseGuernsey

Inombolo yenkampani ebhalisiwe yaseGuernsey: 6512.