Uhlelela iSuperyacht? Nakhu Okufanele Ukucabangele (1 kokungu-2)

  • ncwadi 8 March 2024

  • | Izikhombo IN840

Uma wena noma iklayenti lakho licabanga ngeSuperyacht yalo entsha kungase kukwenze ube nombono wokuphumula okunethezeka, amanzi aluhlaza acwebile kanye nokugcakamela ilanga; ngokuphambene, ngiyangabaza kakhulu into yokuqala efika emqondweni isidingo sokuhlelela ngokucophelela intela kanye nemiphumela yokuphatha ehambisana nempahla ehlonishwa kangaka.

Lapha kwa-Dixcart, besifuna ukudala izindatshana eziwusizo nezifundisayo ukuze zisebenze njengokulula ukugaya izingeniso zeminye imiqondo ebalulekile yokuhlela i-superyacht:

  1. Okucatshangelwayo okubalulekile ngobunikazi beSuperyacht; futhi,
  2. Ukubhekisisa ukwakheka kobunikazi, ifulegi, i-VAT nokunye okucatshangelwayo ngezifundo zecala lokusebenza.

Ku-athikili 1 kwezi-2, sizobheka kafushane izici ezibalulekile ezifana nalezi:

Yiziphi Izakhiwo Zokubamba Okufanele Ngizicabangele I-Superyacht?

Uma ucubungula isakhiwo sobunikazi esisebenza kahle kakhulu akumele ucabangele intela eqondile nengaqondile kuphela, kodwa futhi unciphise isikweletu somuntu siqu. 

Enye indlela yokuphatha lesi sikhundla iwukusungulwa kwebhizinisi, elisebenza njengesakhiwo sokubamba, eliphethe umkhumbi egameni loMnikazi Ohlomulayo.

Izidingo zokuhlela intela nezakhiwo ezitholakalayo zizosiza ukuchaza izindawo ezifiselekayo. Ngakho-ke, ibhizinisi lizoba ngaphansi kwemithetho yendawo kanye nohlelo lwentela izindawo zesimanje ezingasogwini ezifana ne-Isle of Man ingahlinzeka ukungathathi hlangothi kwentela futhi ethobela umhlaba wonke izixazululo.

I-Isle of Man inikeza izinhlobo eziningi zezakhiwo kuMnikazi Ozuzisa Kakhulu (UBO) kanye nabeluleki babo; njenge Izinkampani ezizimele ezinqunyelwe futhi Ubambiswano Olukhawulelwe. Njengoba kuphawuliwe, uhlobo lwesakhiwo ngokuvamile lunqunywa izimo nezinjongo zeklayenti, isb:

  • Inhloso yomkhumbi ukusetshenziswa okungukuthi okuyimfihlo noma ezohwebo
  • Indawo yentela ye-UBO

Ngenxa yobulula nokuvumelana nezimo, i-limited Partnerships (LP) noma Izinkampani Ezizimele Ezilinganiselwe (Private Co) zivame ukukhethwa. Ngokuvamile, i-LP isetshenziswa i-Special Purpose Vehicle (SPV) - ngokuvamile i-Private Co.

Ubunikazi beYacht kanye Nobambiswano Olukhawulelwe

Ama-LP akhiwe e-Isle of Man alawulwa yi- Umthetho Wokubambisana 1909. I-LP iyibhizinisi elihlanganisiwe elinesikweletu esinqunyelwe futhi ingafaka isicelo sobuntu obusemthethweni obuhlukene ekuqaleni ngaphansi Umthetho Wobambiswano Olukhawulelwe (Ubuntu Bezomthetho) 2011.

I-LP iqukethe okungenani Uzakwethu Jikelele oyedwa kanye nozakwethu owodwa olinganiselwe. Ukuphatha kuthweswe Uzakwethu Jikelele, owenza umsebenzi owenziwe yi-LP okungukuthi ukuphatha kwansuku zonke kanye nanoma yiziphi izinqumo ezidingekayo njll. Okubalulekile Uzakwethu Jikelele unesibopho sesikweletu esingenamkhawulo, ngakho-ke unesibopho esigcwele yonke imithwalo nezibopho ezenziwe. Ngalesi sizathu Uzakwethu Jikelele ngokuvamile uzoba yi-Private Co.   

Uzakwethu Onomkhawuko uhlinzeka ngemali enkulu ephethwe yi-LP - kulokhu, indlela yokuxhasa ngezimali isikebhe (isikweletu noma ukulingana). Isikweletu sikazakwethu okhawulelwe sikhawulelwe ngokwezinga lomnikelo wabo ku-LP. Kubaluleke kakhulu ukuthi Uzakwethu Onomkhawuko angabambi iqhaza ekuphatheni okusebenzayo kwe-LP, funa bathathwe njengozakwethu Jikelele - balahlekelwe yisikweletu sabo esilinganiselwe futhi okungenzeka bahlule ukuhlelwa kwentela, okuholela emiphumeleni yentela ebingahlosiwe.

I-LP kufanele ibe ne-Isle of Man Registered Office ngaso sonke isikhathi.

Uzakwethu Jikelele uzoba Imoto Yenhloso Ekhethekile (“SPV”) ethatha uhlobo lwe-Private Co ephethwe umhlinzeki wesevisi - isibonelo, i-Dixcart izosungula Inkampani ye-Isle of Man Private Limited njengozakwethu Jikelele nabaqondisi be-Isle of Man, futhi Uzakwethu Okhawulelwe uzoba yi-UBO.

Ubunikazi beYacht kanye nama-SPV

Kungase kube usizo ukuchaza ukuthi sisho ukuthini uma sithi SPV. I-Special Purpose Vehicle (SPV) yibhizinisi elisemthethweni elisungulwe ukuze kuzuzwe injongo echaziwe, ngokuvamile ehlanganiswe nengcuphe yocingo olubiyelweyo - kungaba isikweletu esisemthethweni noma sezimali. Lokhu kungaba ukukhulisa imali, ukwenza umsebenzi, ukuphatha ukutshalwa kwezimali noma isibonelo sethu, ukwenza njengozakwethu Jikelele.

I-SPV izohlela noma yiziphi izindaba ezidingekayo ukuze kuphathwe ngempumelelo nangempumelelo isikebhe; kubandakanya nokuhlinzekwa kwezimali lapho kufanele khona. Isibonelo, ukuyala ukwakhiwa, ukuthengwa kwamathenda, ukusebenza nochwepheshe abahlukahlukene bezinkampani zangaphandle ukuze basebenze, baphathe futhi balungise iYacht njll.

Uma i-Isle of Man iyindawo efaneleke kakhulu yokuhlanganiswa, kunezinhlobo ezimbili ze-Private Co ezitholakalayo - lezi Umthetho wezinkampani 1931 futhi Umthetho wezinkampani 2006 izinkampani.

Companies Act 1931 (CA 1931):

Inkampani ye-CA 1931 iyibhizinisi elivamile, elidinga Ihhovisi Elibhalisiwe, Abaqondisi ababili kanye noNobhala Wenkampani.

Companies Act 2006 (CA 2006):

Uma kuqhathaniswa inkampani ye-CA 2006 ihleleke kakhulu kwezokuphatha, idinga Ihhovisi Elibhalisiwe, uMqondisi oyedwa (okungaba yibhizinisi) kanye Nomenzeli Obhalisiwe.

Kusukela ngo-2021, izinkampani ze-CA 2006 zingabhalisa kabusha ngaphansi koMthetho we-CA1931, kuyilapho okuphambene bekuhlale kwenzeka kusukela kwaqala i-CA 2006 - ngakho, zombili izinhlobo ze-Private Co ziyaguquleka. Ungakwazi funda kabanzi mayelana nokubhalisa kabusha lapha.

Sivame ukubona umzila we-CA 2006 okhethwe yizakhiwo eziningi ze-yachting, ngenxa yobulula obuhlobene obunikezwayo. Kodwa-ke, ukukhethwa kwemoto yebhizinisi kuzolawulwa yizidingo zokuhlela kanye nezinjongo ze-UBO.

Kufanele Ngibhalise Kuphi I-Superyacht?

Ngokubhalisa umkhumbi kwenye yezindawo zokubhalisa eziningi zemikhumbi ezitholakalayo, umnikazi ukhetha ukuthi yimithetho negunya labani abazohamba ngaphansi kwalo. Lokhu kukhetha kuzophinde kulawule izidingo mayelana nokulawulwa nokuhlolwa komkhumbi.

Irejista ethile inikezela ngezinqubo ezithuthukisiwe zentela nezokubhalisa, futhi indawo ingase inikeze izinzuzo ezihlukahlukene zomthetho nezentela. Ngenxa yalezi zizathu, i- I-British Red Ensign kuvame ukuba yifulegi elikhethwayo - litholakala emazweni e-Commonwealth, okuhlanganisa:

Ngokungeziwe ekubhaliseni kwe-Cayman ne-Manx, sivame ukubona amaklayenti ethanda Marshall Islands futhi Malta. U-Dixcart unehhovisi phakathi Malta ongachaza ngokugcwele izinzuzo ezinikezwa yile ndawo futhi abe nolwazi olubanzi lwemikhumbi yokuhlaba umkhosi.

Zone zalezi zindawo zokuphatha zinikeza izinzuzo zokuphatha, izimo zesimanje zomthetho futhi ziyahambisana nemithetho Imemorandamu Yokusebenzisana YaseParis Yokulawulwa Kwesifunda Sechweba – isivumelwano samazwe ngamazwe phakathi kwama-27 Maritime Authorities.

Ukukhethwa kwefulegi kufanele futhi kunqunywe yizinjongo ze-UBO nokuthi isikebhe sihloselwe ukusetshenziswa kanjani.

Iyini Imithelela Yokungenisa/Ukuthunyelwa kwe-Superyacht?

Kuye ngengxube yezinto eziphathelene nobunikazi nokubhaliswa njll. ukuhamba ngomkhumbi phakathi kwezindawo ngokuvamile kuzodinga ukucatshangelwa okukhulu. Kungase kube neMithelo Yentela ebalulekile okufanele ikhokhwe, ezimeni ezingaphathwanga kahle.

Isibonelo, izikebhe ezingezona eze-EU kufanele zingeniswe e-EU futhi zingaphansi kwe-VAT yezinga eligcwele enanini leyacht, ngaphandle kwalapho kungenziwa ukukhululwa noma inqubo. Lokhu kungase kuveze izindleko ezinkulu kumnikazi we-superyacht, manje okungenzeka ukuthi unesibopho sokukhokha kufika ku-20%+ yenani le-yacht, ngesikhathi sokungeniswa kwamanye amazwe.

Njengoba kuphawuliwe ngenhla, ngokuhlela kahle, izinqubo zingasetshenziswa ezinganciphisa noma zicime lesi sibopho. Ukubala okumbalwa:

Izinqubo Ze-VAT YamaYacht Ashaja Ezizimele

Ukwemukelwa Kwesikhashana (TA) – Izikebhe Ezizimele

I-TA iyinqubo ye-EU Customs, okuvumela izimpahla ezithile (okuhlanganisa nezikebhe zangasese) ukuthi zilethwe Endaweni Yezihambi ngokukhululeka okuphelele noma okuncane ezindlekweni nezintela zokungenisa, kuncike ezimweni. Lokhu kunganikeza kufikela ezinyangeni eziyi-18 zokukhululwa ezinteleni ezinjalo.

Ngamafuphi:

  • Leyo mikhumbi engeyona eye-EU kufanele ibhaliswe ngaphandle kwe-EU (isb. Cayman Islands, Isle of Man noma Marshall Islands njll.);
  • Umnikazi osemthethweni kumele angabi yi-EU (isb. i-Isle of Man LP ne-Private Co njll.); futhi
  • Umuntu osebenzisa umkhumbi kumele angabi owe-EU (okungukuthi i-UBO ayisona isakhamuzi se-EU). 

Ungakwazi funda kabanzi nge-TA lapha.

Izinqubo Ze-VAT YamaYacht Ashatha Yezentengiso

I-French Commercial Exemption (FCE)

Inqubo ye-FCE ivumela izikebhe zezentengiselwano ezisebenza emanzini ase-French territorial ukuthi zihlomule ekukhululweni ku-VAT.

Ukuze uzuze ku-FCE, i-yacht idinga ukuthobela izimfuneko ezi-5:

  1. Ibhaliswe njengeyacht yezentengiso
  2. Isetshenziselwa izinjongo zokuhweba
  3. Yiba neqembu laphakade esikebheni
  4. Umkhumbi kufanele ube ngu-15m+ Ubude
  5. Okungenani u-70% wama-charter kumele aqhutshwe ngaphandle kwase-French Territorial Waters:
    • Uhambo lwemikhumbi olufanelekile luhlanganisa lolo hambo lomkhumbi olungaphandle kwamanzi e-French kanye ne-EU, isibonelo: uhambo luqala kwenye i-EU noma indawo engeyona eye-EU, noma lapho isikebhe sihamba ngomkhumbi emanzini ngamazwe ngamazwe, noma siqala noma siphele e-France noma eMonaco ngamanzi aphesheya.

Labo abahlangabezana nemibandela yokufaneleka bangazuza ekukhululweni ku-VAT ekuthengweni kwamanye amazwe (ngokuvamile okubalwa ngenani le-hull), akukho VAT ekuthengeni izinto ezisetshenziswayo nezinkonzo ngezinjongo zokuhweba ngenjongo yokuhwebelana, okuhlanganisa nokungakhokhiswa kwe-VAT ekuthengeni uphethiloli.

Njengoba ubona, nakuba inenzuzo, i-FCE ingaba yinkimbinkimbi ekusebenzeni, ikakhulukazi mayelana nokuhambisana nephuzu lesi-5. Enye indlela “engakhululwa” i-French Reverse Charge Scheme (FRCS).

I-French Reverse Charge Scheme (FRCS)

I-athikili 194 ye-EU Directive on the Common System of Value Added Tax yasetshenziswa ukuze kwehliswe umthwalo we-VAT wokuphatha wawo womabili Amazwe Angamalungu e-EU kanye nabantu abangazinzile abenza ibhizinisi emazweni angamalungu e-EU. Ngenxa yokuqonda okunikezwayo maqondana nokusetshenziswa, iziphathimandla zase-France zikwazile ukunweba lo Myalelo ukuze zinikeze amabhizinisi angasungulwa izinzuzo ezithile ze-VAT ngokusetshenziswa kwe-FRCS.

Nakuba amabhizinisi e-EU kufanele enze izinto ezi-4 ezingenisiwe ngesikhathi esiyizinyanga eziyi-12, ukuze afanelekele i-FRCS, amabhizinisi okungewona awe-EU (njenge-Isle of Man LPs ehlanganisiwe) awadingi ukuhlangabezana nalesi simiso. Kodwa-ke basazodinga ukuthi baxhumane nomenzeli we-VAT waseFrance ukuze asize ngemisebenzi yokuphatha yendawo kanye nezinqubo.

Ayikho i-VAT ezokhokhwa ekuthengisweni kwempahla ngaphansi kwe-FRCS, futhi ngenxa yalokho ngeke kudinge ukukhokhelwa. Noma kunjalo, i-VAT yezimpahla namasevisi isazokhokhwa, kodwa ingabuyiselwa emuva kwesikhathi. Ngakho-ke, ukusetshenziswa okulungile kwe-FRCS kunganikeza isisombululo se-VAT sokugeleza kwemali okumaphakathi. 

Uma ukungenisa kwe-FRC sekuqediwe futhi isikebhe sesingenisiwe e-France, i-yacht inikezwa ukusakazwa mahhala futhi ingasebenza ngokwentengiso kunoma iyiphi indawo ye-EU ngaphandle kokuvinjelwa.

Njengoba ubona, ngenxa yezinqubo nezikweletu zentela ezingase zibe sengcupheni, ukungeniswa kwamanye amazwe kudinga ukuhlelwa ngokucophelela futhi i-Dixcart isebenzisane nozakwethu abangochwepheshe ukuze kuqinisekiswe ukuthotshelwa okufanele kwemithetho.

Ukuhoxiswa kwe-VAT yase-Malta

Endabeni yomsebenzi wokushaja ezentengiselwano, i-Malta inikeza inzuzo eyengeziwe uma kuziwa ekuthengisweni.

Ngaphansi kwezimo ezijwayelekile, ukungenisa isikebhe eMalta kungaheha i-Vat ngenani elingu-18%. Lokhu kuzodinga ukukhokhelwa uma ungenisa. Ngokuhamba kwesikhathi, lapho inkampani isebenzisa isikebhe ukwenza uhwebo, inkampani izofuna imbuyiselo ye-Vat ekubuyiselweni kwe-Vat.

Iziphathimandla zase-Malta zenze uhlelo lokuhoxiswa kwe-Vat olususa isidingo sokukhokha ngokoqobo i-VAT ekuthengisweni kwamanye amazwe. Inkokhelo ye-VAT iyahlehliswa, kuze kube ukubuyiselwa kwe-VAT kokuqala kwenkampani, lapho ingxenye ye-VAT izomenyezelwa njengekhokhelwe futhi ibuyiselwe, okuholela esimweni sokungathathi hlangothi kwe-VAT endaweni yokubuka nokuphuma kwemali lapho ithengwa kwamanye amazwe.

Ayikho eminye imibandela ehambisana naleli lungiselelo.

Njengoba ubona, ngenxa yezinqubo kanye nezikweletu zentela ezingase zibe sengcupheni, ukungeniswa kwamanye amazwe kungaba yinkimbinkimbi futhi kudinga ukuhlelwa ngokucophelela. 

I-Dixcart inamahhovisi kuzo zombili Isle of Man futhi Malta, futhi sibekwe kahle ukuthi sisize, siqinisekise ukuthotshelwa okufanele kwemithetho.

Ukucatshangelwa Kwabasebenzi

Kujwayelekile ukuthi abasebenzi baqashwe ngenkampani yangaphandle. Ngaphansi kwezimo ezinjalo, i-ejensi yenkampani yangaphandle izobamba isivumelwano sabasebenzi nebhizinisi elingumnikazi (okungukuthi i-LP). I-ejensi izoba nomthwalo wemfanelo wokuhlola nokuhlinzeka amalungu eqembu lawo wonke amazinga aphezulu nokuziphatha - kusukela kuKaputeni kuya ku-Deckhand. Bazosebenza kanye nabahlinzeki besevisi abafana no-Dixcart ukuze baqinisekise ulwazi olungcono kakhulu lwe-UBO nezivakashi zabo.

I-Dixcart Ingakusekela Kanjani Ukuhlelwa Kwe-Superyacht yakho

Kule minyaka engu-50 edlule, u-Dixcart usungule ubudlelwano bokusebenza obuqinile nabanye ochwepheshe abahamba phambili embonini ye-yachting - kusukela ekuhleleni intela nokusemthethweni, ukuya ekwakheni, ekuphathweni kwezikebhe kanye nabasebenzi bemikhumbi.

Uma kuhlanganiswe nolwazi lwethu olubanzi ekusebenzeni ngempumelelo nangempumelelo kwezinkampani, ukubhaliswa nokuphathwa kwezakhiwo ze-yacht, sibekwe endaweni enhle yokusiza ngama-superyacht abo bonke osayizi nezinjongo.

Thola in Touch

Uma udinga ulwazi olwengeziwe mayelana nesakhiwo se-yacht nokuthi singasiza kanjani, sicela ukhululeke ukuxhumana naye UPaul Harvey e-Dixcart.

Ngenye indlela, ungaxhuma ne- Paul ku-LinkedIn

IDixcart Management (IOM) Limited inikwe ilayisense yi-Isle of Man Financial Services Authority.

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