Ukwakhiwa kweNkampani yangasese enqunyelwe eMalta

  • ncwadi 12 March 2019

  • | Izikhombo JNG

KUNGANI USEBENZISA I-MALTA?

IRiphabhulikhi yaseMalta iyiqoqo leziqhingi elihlanganisa iziqhingi ezintathu ezihlala iMalta, iGozo neComino. Iziqhingi zaseMalta ziphakathi koLwandle iMedithera, cishe amakhilomitha ayi-100 eningizimu ye-Italy.

Izinto ezinomthelela kanye nokuthuthukisa isimo sombuso zifaka:

  • I-Malta iyilungu le-EU ngakho-ke inokufinyelela ku-European Union Conventions.
  • IwuMbuso Ozimele, ojabulela ukuzinza kwezombusazwe, ezomnotho kanye nezenhlalo.
  • I-Malta inobudlelwano obunobungane neningi lamazwe emhlabeni jikelele ngenqubomgomo yayo yokungahambelani.
  • Izinkampani ezisebenza eMalta zingaphansi kwesilinganiso sentela yebhizinisi esingu-35%. Kodwa-ke, abanikazi bamasheya okungezona izakhamuzi bajabulela amanani aphansi asebenzayo entela yaseMalta njengoba uhlelo olugcwele lwentela lwaseMalta luvumela ukukhululeka okuhlangene okuhlangene nokubuyiselwa kwentela:
    • Imali engenayo esebenzayo - ezimweni eziningi abanikazi bamasheya okungebona izakhamuzi bangafaka isicelo sokubuyiselwa imali yentela engu-6/7ths yentela ekhokhwe inkampani enzuzweni esebenzayo esetshenziselwa ukukhokha izabelo. Lokhu kuphumela esilinganisweni esisebenzayo sentela sase-Maltese esingu-5% emalini engenayo esebenzayo.
    • Imali engenayo - esimeni senzalo engenzi lutho kanye nezinzuzo, abanikazi bamasheya okungezona izakhamuzi bangafaka isicelo sokubuyiselwa imali yentela engu-5/7ths wentela ekhokhwa inkampani emalini engenayo esetshenziswa ukukhokha izabelo. Lokhu kubangela inani lentela laseMalta elisebenzayo le-10% kumholo ongenayo.
  • Izinkampani eziphethe - izinzuzo nezinzuzo zemali etholakala ekubanjweni okubambe iqhaza azikho ngaphansi kwentela yenkampani eMalta.
  • Ayikho intela ebanjwayo ekhokhwa kuzinzuzo.
  • I-Malta inenethiwekhi ebanzi ye-Double Taxation Treaties (izivumelwano ezingaba ngu-70).
  • Kungatholakala izinqumo zentela kusengaphambili. Lokhu kuhlobene nomthetho osebenzayo njengamanje eMalta. Izinqumo zentela ezithuthukisiwe ziqinisekisa ukuthi uma umthetho oyisisekelo okusekelwe kuwo isinqumo ushintsha kabi kumkhokhi wentela, imigomo yesinqumo izohlala eminye iminyaka emibili ngemva koshintsho lomthetho. Izinqumo zentela zangaphambili zinikezwa isikhathi esiyiminyaka emihlanu, evuselelwa eminye iminyaka emihlanu.
  • I-Malta inikeza irejista yendiza kanye nerejista ehlanganisiwe yomkhumbi kanye ne-yacht. Amathuba amakhulu okonga intela ayatholakala.

UKWAKHIWA KWENKAMPANI YE-MALTA PRIVATE LIMITED

Ulwazi olujwayelekile lunemininingwane ngezansi, echaza ukwakheka nokulawulwa kwezinkampani zaseMalta njengoba kufakwa kuMthetho Wezinkampani 1995.

  1. Ukungenisa

Ukufakwa kuvame ukuthatha phakathi kwamahora angamashumi amabili nane namashumi amane nesishiyagalombili kusukela esikhathini lapho imibhalo edingekayo yethulwa khona kuBhaliso Lwebhizinisi laseMaltese. Izinkampani zamashalofu azitholakali.

  1. Igunya lokwabelana eligunyaziwe

Isabelomali esincane esigunyaziwe singu-€1,200. Kufanele kukhokhwe okungenani u-20% wemali yesabelomali esigunyaziwe. I-share capital ingafakwa kunoma yiluphi uhlobo lwemali.

  1. Amasheya nabaninimasheya

Amasheya kufanele abhaliswe. Inombolo encane yabanikazi bamasheya ezinkampanini zikahulumeni nezizimele eMalta babili, kodwa inkampani yangasese enesibopho esilinganiselwe eMalta ingase futhi yakhiwe njengenkampani enelungu elilodwa. Umnikazi wamasheya oyedwa kanye nomqondisi oyedwa weNkampani yaseMaltese abakwazi ukuba izinhlangano zebhizinisi, futhi isigatshana sezinto sikhawulelwe kumsebenzi owodwa oyinhloko.

  1. Abanikazi Bamasheya Abaqokiwe (ngaphambilini ababebizwa ngokuthi Abanikazi Bamasheya Abaqokiwe)

Lezi zivunyelwe kodwa kufanele zigunyazwe. I-Dixcart ingahlinzeka ngabanikazi bamasheya abathembekile.

  1. Ihhovisi Elibhalisiwe

Kudingeka ihhovisi elibhalisiwe eMalta.

  1. Abaqondisi

Inani elincane labaqondisi munye. Abaqondisi bangase babe yinoma ibuphi ubuzwe futhi akudingekile ukuba bahlale eMalta. Izinkampani ezifisa ukusizakala ngezivumelwano zentela eziphindwe kabili zaseMalta zidinga ukuqinisekisa ukuthi inkampani iphethwe futhi ilawulwa kusukela eMalta.

  1. UNobhala weNkampani

Yonke inkampani kufanele ibe nonobhala wenkampani. Unobhala wenkampani kufanele kube umuntu oyedwa futhi angeke abe yinkampani.

  1. Ama-Akhawunti Nokuphela Konyaka

Zonke izinkampani zinokuphela konyaka kaDisemba 31 ngaphandle kokuthi zikhethele olunye usuku. Ama-akhawunti acwaningiwe kufanele ethulwe kumalungu zingakapheli izinyanga eziyishumi zokuphela konyaka futhi afakwe kuRejistra ezinsukwini ezingamashumi amane nambili ngemva kokwethulwa kumalungu.

  1. Intela

Izinkampani zaseMalta zikhokha intela ngenani lama-35%. Kodwa-ke, lapho i-dividend ikhokhwa umninimasheya ongeyena umhlali uyakwazi ukufaka isicelo sokubuyiselwa imali. Le mbuyiselo ilingana no-6/7ths wentela yase-Maltese ekhokhwa enzuzweni esebenzayo lapho ukusatshalaliswa kwenzuzo kwenziwe ngayo. Lapho inzuzo ivela emalini engenayo, le mbuyiselo yehliswa ibe ngu-5/7ths. Yehliswa ngokuqhubekayo ibe yi-2/3rds lapho i-dividend isatshalaliswa ngemali engenayo yomthombo wangaphandle nalapho inkampani yase-Maltese ekhokha i-dividend ifune ukukhululeka kwentela ephindwe kabili.

Imbuyiselo yentela ikhushulwa ibe ngu-100% lapho inzuzo okwasatshalaliswa ngayo i-dividend itholwa yinkampani yase-Malta ekubambeni iqhaza.

Lokhu kusho ukuthi izinga elisebenzayo lentela maqondana nezabelo ezitholwe enkampanini ebambe iqhaza lingu-0%, kumadividendi atholwe emalini esebenzayo lingu-5%, kanti izabelo ezivela emalini engenayo ingu-10%.

  1. Ukuqhubeka Kwezinkampani

Umthetho waseMalta uvumela izinkampani ukuthi zishintshe indawo yazo yokuhlala zingene futhi ziphume eMalta. Izinkampani ezihambisa indawo yazo yokuhlala ziye eMalta kumele zivele endaweni evumela lokhu. Le nketho ivumela izinkampani ukuthi zisuke ngokukhululeka endaweni ethile ziye kwenye ngaphandle kwesidingo sokudlula ohlelweni lokuvala. Izinkampani ezifuna ukuhambisa indawo yazo yokuhlala ziye eMalta kufanele zithumele imibhalo ethile ku-Registry of Companies. Umbhalisi waseMalta ube esekhipha isitifiketi sesikhashana futhi isitifiketi siguqulwa sibe 'Isitifiketi Sokuqhubeka' lapho kwethulwa ubufakazi bokuthi inkampani ayisekho endaweni yangaphambilini.

Uma ungathanda ulwazi olwengeziwe mayelana nokwakhiwa kwezinkampani eMalta kanye nezimali ezikhokhiswa i-Dixcart, sicela uthinte iseluleko.malta@dixcart.com

 

Kubuyekezwe: Januwari 2020

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