Ukukhululwa Ukubamba Ukubamba Iqhaza: Esinye Sezizathu Ezenza Izinkampani Eziphethe I-Maltese Zidume Kangaka

  • ncwadi 14 April 2023

  • | Izikhombo IN906

Uhlolojikelele

I-Malta isiphenduke inketho ethandwayo ngenani elikhulayo lamaqembu ezizwe eziningi afuna isakhiwo esisebenzayo sokubamba. Esihlokweni esingezansi sihlola Ukukhululwa Ukubamba Ukubamba Iqhaza nokuthi kungaba yinzuzo kanjani kuwe, uma ucabanga ukumisa Inkampani Ebambile eMalta.

Yini I-Maltese Company Participation Holding Exemption?

I-Pacipation Holding Exemption iwukukhululwa enteleni etholakala ezinkampanini zase-Maltese eziphethe amasheya angaphezu kuka-5% noma amalungelo okuvota enkampanini yangaphandle. Ngaphansi kwalokhu kukhululwa, izinzuzo ezitholwe enkampanini engaphansi azikho ngaphansi kwentela eMalta.  

Ukukhululwa kokubamba iqhaza kwe-Malta kukhulula u-100% wentela kuzo zombili izinzuzo ezitholakala ngokubamba iqhaza kanye nasezinzuzweni ezitholwe ekudlulisweni kwakho. Lokhu kukhululwa kuklanyelwe ukukhuthaza izinkampani zaseMalta ukuthi zitshale ezinkampanini zangaphandle futhi zikhuthaze i-Malta njengendawo ekhangayo yokubamba izakhiwo zenkampani.

Ukubamba iqhaza: Incazelo

 Ukubamba iqhaza kulapho inkampani ehlala eMalta inezabelo zezabelo kwelinye ibhizinisi nakweyangaphambili:

a. Iphethe ngokuqondile okungenani u-5% wamasheya ezabelo enkampanini, futhi lokhu kunikeza ilungelo okungenani lamalungelo amabili kulawa alandelayo:

i. Ilungelo lokuvota;

ii. Ilungelo lenzuzo elitholakala ngokusatshalaliswa;

iii. Ilungelo lempahla etholakalayo ukuze isatshalaliswe ekusongelweni; OR

b. Ungumnikazi wamasheya okulingana futhi unegunya lokuthenga ibhalansi yamasheya ezabelo noma unelungelo lokuqala lokwenqaba ukuthenga lawo masheya noma unegunya lokuhlala, noma ukuqoka, umqondisi eBhodini; OR

c. Ingabe umnikazi wamasheya okulingana obambe ukutshalwa kwezimali okungenani kwezigidi ezingu-€1.164 (noma isamba esilinganayo kwenye uhlobo lwemali), futhi lokho kutshalwa kwezimali kubanjwa isikhathi esingaphazamiseki okungenani esiyizinsuku eziyi-183; noma inkampani ingabamba amasheya noma amayunithi ukuze kuthuthukiswe ibhizinisi layo, futhi ukubamba akubanjelwe njengesitoko sokuhweba ngenjongo yokuhweba.

Ukuze ukubamba enkampanini kube ukubamba iqhaza, ukubamba okunjalo kufanele kube ukulingana. Ukubamba akumele kube senkampanini ephethe, ngokuqondile noma ngokungaqondile, impahla engenakususwa etholakala eMalta, kuncike ekukhishweni okuncane okumbalwa.

Eminye Imigomo

Ngokuphathelene nezinzuzo, Ukukhululwa Ukubamba iqhaza kuyasebenza uma ibhizinisi lapho ukubamba iqhaza kubanjwe khona:

  1. Ungumhlali noma ufakwe ezweni noma endaweni eyenza ingxenye ye-European Union; OR
  2. Ingaphansi kwentela okungenani engu-15%; OR
  3. Ino-50% noma ngaphansi komholo wayo osuselwe kwinzalo yesikhashana noma ezinzuzweni; OR
  4. Akuyona i-portfolio investment futhi ikhonjelwe intela ngenani okungenani elingu-5%.

Ukubuyiselwa Kwentela Kwamabhizinisi Abambe iqhaza

Lapho ukubamba iqhaza kuhlobene nenkampani engesona isakhamuzi, enye indlela yokukhululwa ekubambeni iqhaza kwe-Malta iyimbuyiselo ephelele engu-100%. Izabelo ezihlukene kanye nezinzuzo ezinkulu zizokhokhiswa intela eMalta, kuncike ekukhululweni kabili kwentela, nokho, ekusabalaliseni izabelo, abanikazi bamasheya banelungelo lokubuyiselwa imali egcwele (100%) yentela ekhokhwa inkampani esabalalisayo.

Kafushane, ngisho nalapho ukukhululwa kokubamba iqhaza kwe-Malta kungatholakali, intela yase-Maltese ingase isuswe ngokusebenzisa ukubuyiselwa kwemali okungu-100%.

Ukudluliselwa Kwasekhaya

Ukukhululwa Kokubambiqhaza kwe-Malta nakho kuyasebenza ngokuphathelene nezinzuzo ezitholakala ekudlulisweni kokubamba iqhaza enkampanini ehlala eMalta. Izabelo ezivela ezinkampanini 'ezihlala' eMalta, kungakhathaliseki ukuthi yizabelo ezibamba iqhaza noma okunye, azikho ngaphansi kwentela eyengeziwe eMalta ngokubuka uhlelo oluphelele lokukhokhiswa kwentela. Ukuze uthole imininingwane eyengeziwe sicela ukhulume no-Dixcart: iseluleko.malta@dixcart.com

Ukuthengiswa Kwamasheya Enkampanini yase-Malta ngabantu Okungebona Izakhamuzi

Noma yiziphi izinzuzo noma izinzuzo ezitholwa abantu okungezona izakhamuzi ngokulahlwa kwamasheya noma izibambiso enkampanini ehlala eMalta azikhokhiswa intela eMalta, inqobo nje uma:

  • Inkampani ayinawo, ngokuqondile noma ngokungaqondile, noma yimaphi amalungelo maqondana nempahla engenakususwa etholakala eMalta, futhi
  • umnikazi ozuzayo wenzuzo noma inzuzo akahlali eMalta, futhi
  • Le nkampani akuyona eyomnikazi futhi ayilawulwa, ngokuqondile noma ngokungaqondile, futhi ayisebenzeli umuntu/abantu abavamile abahlala eMalta.

Izinzuzo Ezengeziwe Ezijatshulelwa Izinkampani Zase-Maltese

I-Malta ayikhokhisi intela yokubamba ezinzuzweni eziphumayo, inzalo, izinkokhelo kanye nezinzuzo zokuvala.

Izinkampani eziphethe i-Maltese nazo ziyazuza ekusetshenzisweni kwayo yonke imiyalelo ye-EU kanye nenethiwekhi ebanzi ye-Malta yezivumelwano zentela ephindwe kabili.

I-Dixcart eMalta

Ihhovisi le-Dixcart e-Malta linolwazi oluningi kuzo zonke izinsiza zezezimali, futhi linikeza nemininingwane yokuthobela imithetho nemithetho. Ithimba lethu lama-Accountants and Lawyers abaqeqeshiwe liyatholakala ukuze limise izinhlaka futhi lizilawule ngendlela efanele.

Ulwazi Olwengeziwe

Ukuze uthole ukwaziswa okwengeziwe mayelana nezindaba zezinkampani zaseMaltese sicela uthinte u-Jonathan Vassallo, ehhovisi le-Dixcart eMalta: iseluleko.malta@dixcart.com.

Noma, sicela ukhulume noxhumana naye ojwayelekile wakwa-Dixcart.

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