ISwitzerland Lump Sum Tax Regime
Indawo yokuhlala yaseSwitzerland Ngemvume Yokusebenza
- Izinzuzo
- Izibopho Zezezimali / Nezinye
- Izindlela Zokungeziwe
ISwitzerland Lump Sum Tax Regime
I-Swiss Lump Sum System of Taxation isuselwa kumholo ocatshangelwayo, imvamisa cishe inani eliphindwe kasikhombisa kunenani lokuqashwa lonyaka ohlala eSwitzerland.
Isibopho sentela yefa siyehluka kusuka ku-canton kuya ku-canton. Amakhantoni ambalwa awasebenzisi intela yefa. Iningi alikhokhisi intela phakathi kwabashadile noma phakathi kwabazali nezingane, futhi likhokhisa kuphela intela elinganiselwe engaphansi kuka-10% kwezinye izinzalo.
Abantu abakhokhiswa intela ngaphansi kweLump Sum Regime bayakwazi ukuphatha izimali zabo emhlabeni wonke ezivela eSwitzerland.
ISwitzerland Lump Sum Tax Regime
Intela yaseSwitzerland ikhokhwa kumholo ocatshangelwayo, imvamisa cishe cishe kasikhombisa inani lokuqashwa lonyaka ohlala eSwitzerland. Isikweletu sentela esiqondile sizoncika enkantini nasendaweni yokuhlala ngaphakathi kwenkantini.
UHulumeni waseSwitzerland ukuqinisekisile ukuzibophezela kwakhe ekulondolozeni i-Lump Sum System of Taxation ngoNovemba 2014.
ISwitzerland Lump Sum Tax Regime
Lo mbuso usebenza kubantu bakwamanye amazwe abathuthela eSwitzerland okokuqala ngqa, noma ngemuva kokungabikho kweminyaka eyishumi, futhi abangeke baqashwe noma basebenze eSwitzerland.
Sicela wazi ukuthi kunamakhantoni angama-26 aseSwitzerland.
Amakhantoni amathathu aseSwitzerland e-Appenzell, Schaffhausen naseZurich kuphela aqeda uhlelo lweLump Sum of Taxation ngo-2013.
- Izinzuzo
- Izibopho Zezezimali / Nezinye
- Izindlela Zokungeziwe
Indawo yokuhlala yaseSwitzerland Ngemvume Yokusebenza
Imvume yokusebenza yaseSwitzerland inika umuntu ongewona owaseSwitzerland ilungelo lokuba ngumhlali waseSwitzerland ngokusemthethweni.
Intela
- Ngabanye
I-canton ngayinye ibeka amanani ayo entela futhi ngokuvamile ibeka izintela ezilandelayo: imali engenayo engenayo, ingcebo, ifa nentela yesipho. Izinga lentela yemali engenayo lihluka nge-canton futhi liphakathi kuka-21% no-46%.
ESwitzerland, ukudluliswa kwempahla, ekufeni, kumlingani, izingane kanye / noma abazukulu, kukhululiwe enteleni yesipho nefa, kuma-canton amaningi.
Ukuzuza kwemali ngokuvamile akukhokhiswa intela, ngaphandle kwalapho kwenzeka khona izindlu nomhlaba. Ukuthengiswa kwamasheya enkampani kubhekwa njengempahla, engakhokhiswa intela yenzuzo yemali.
- Izinkampani zaseSwitzerland
Izinkampani zaseSwitzerland zingajabulela inani lentela elingu-zero lokuzuza kwemali kanye nemali engenayo yezabelo, ngokuya ngezimo.
Izinkampani ezisebenzayo zikhokhiswa intela ngale ndlela elandelayo:
- Intela yase-Federal yenzuzo ephelele isezingeni elisebenzayo le-7.83%.
- Azikho izintela ezinkulu ezingeni likahulumeni. Intela yemali iyahluka phakathi kuka-0% kanye no-0.2% kuya ngesifundazwe saseSwitzerland inkampani ebhaliswe kuso. EGeneva, inani lentela eliyinhloko ngu-00012%. Kodwa-ke, ezimweni lapho kunenzuzo 'enkulu', ayikho intela yemali ezokhokhwa.
Ngaphezu kwentela yenhlangano, ama-canton anezinhlelo zawo zentela:
- Izinga lentela elisebenzayo le-cantonal ne-federal corporate tax tax (CIT) liphakathi kuka-12% no-14% kuma-canton amaningi. Izinga lentela yebhizinisi laseGeneva lingu-13.99%.
- Izinkampani zaseSwitzerland Holding ziyahlomula ngokuxolelwa ekubambeni iqhaza futhi azikhokhi intela kuzinzuzo noma izinzuzo ezinkulu ezivela ekubambeni okufanelekile. Lokhu kusho ukuthi i-Holding Company emsulwa ayikhokhiswa intela yaseSwitzerland.
Intela Ebambayo (WHT)
- Ayikho i-WHT ekwabiweni kwezabelo kubaninimasheya abazinze eSwitzerland kanye / noma e-EU (ngenxa ye-EU Parent / Subsidiary Directive).
- Uma abaninimasheya bephethwe ngaphandle kweSwitzerland nangaphandle kwe-EU, futhi kusebenza isivumelwano sentela ephindwe kabili, intela yokugcina ekwabelaneni ngokujwayelekile izoba phakathi kuka-5% no-15%.
ISwitzerland inenethiwekhi ebanzi yesivumelwano sentela ephindwe kabili, enokufinyelela ezivumelwaneni zentela namazwe angaphezu kwekhulu.
Indawo yokuhlala yaseSwitzerland Ngemvume Yokusebenza
Kunezindlela ezintathu zokuthola ilungelo lokusebenza eSwitzerland:
1. Ukuqashwa yiNkampani yaseSwitzerland ekhona
Umuntu kuzodingeka athole umsebenzi futhi umqashi abhalise umsebenzi, ngaphambi kokuba lowo muntu aqale ukusebenza.
Umqashi udinga ukufaka isicelo kwiziphathimandla zaseSwitzerland nge-visa yokusebenza, kanti umsebenzi ufaka isicelo se-visa yokungena ezweni lakhe. I-visa yomsebenzi izovumela umuntu ukuthi aphile futhi asebenze eSwitzerland.
2. Ukusungula inkampani yaseSwitzerland futhi ube ngumqondisi noma isisebenzi seNkampani
Noma yimuphi umuntu ongeyena oweSwitzerland angakha inkampani ngakho-ke angahle adale amathuba emisebenzi kubantu baseSwitzerland futhi abambe iqhaza ekuthuthukisweni komnotho wezwe. Umnikazi wenkampani unelungelo lokuthola imvume yokuhlala eSwitzerland, inqobo nje uma eqashwe yiyo ezingeni eliphezulu.
Izinhloso zenkampani ezithathwa njengezinikela ngokuhle esakhiweni sebhizinisi laseSwitzerland zifaka; ukuvula izimakethe ezintsha, ukuvikela ukuthengiswa kwezimpahla ezithunyelwa kwamanye amazwe, ukusungula izixhumanisi ezibalulekile kwezomnotho phesheya, nokusungulwa kwemali engenayo entsha yentela. Izidingo eziqondile ziyahlukahluka nge-canton.
Abangewona ama-EU / EFTA kumele bakhe inkampani entsha yaseSwitzerland noma batshale imali enkampanini ekhona yaseSwitzerland. Kukhona nezinga eliphakeme lokuzikhandla okufanele kuhlangatshezwane nalo kunelabantu base-EU / EFTA, futhi isiphakamiso sebhizinisi sizodinga nokunikeza amandla amakhulu.
Ngokuyinhloko, inkampani kufanele ikhiqize inzuzo engenayo yonyaka ye-CHF 1 million, futhi yakhe imisebenzi emisha, kusizakale ubuchwepheshe obusha kanye / noma ukuthuthukiswa kwesifunda.
Izinqubo zabo bobabili abakwa-EU / EFTA nabangewona ama-EU / EFTA zilula, uma umhlali omusha akha inkampani yaseSwitzerland futhi eqashwe yiyo.
3. Ukutshala imali kwiNkampani yaseSwitzerland futhi ube ngumqondisi noma isisebenzi seNkampani.
Abafakizicelo bangakhetha ukutshala imali enkampanini enenkinga yokwanda njengoba ingenayo imali edingekayo. Le mali entsha kufanele ukuthi ikwazi ukwenza inkampani ukuthi yakhe amathuba emisebenzi futhi isize umnotho waseSwitzerland ukuthi wandise. Ukutshalwa kwemali kumele kungeze inani lezomnotho esifundeni esithile saseSwitzerland
Indawo yokuhlala yaseSwitzerland Ngemvume Yokusebenza
Lapho ufaka isicelo semvume yokusebenza yaseSwitzerland kanye / noma imvume yokuhlala, imithetho ehlukile isebenza kuzizwe ze-EU ne-EFTA uma kuqhathaniswa nabanye abantu bakuleli.
Izakhamizi ze-EU / EFTA zijabulela ukufinyelela kuqala emakethe yezabasebenzi eSwitzerland.
Abantu bamazwe wesithathu bavunyelwe ukungena emakethe yezabasebenzi baseSwitzerland uma befaneleke kahle (Abaphathi, ongoti kanye / noma abaneziqu zemfundo ephakeme).
Sicela wazi ukuthi kunamakhantoni angama-26 aseSwitzerland. Amakhantoni amathathu aseSwitzerland e-Appenzell, Schaffhausen naseZurich kuphela aqeda uhlelo lweLump Sum of Taxation ngo-2013.
Landa Uhlu Olugcwele Lwezinhlelo - Izinzuzo Nemigomo (PDF)
Ukuhlala eSwitzerland
I-Switzerland ingelinye lamazwe angama-26 endaweni 'ye-Schengen' futhi imvume yokuhlala yaseSwitzerland izokuvumela ukuba ujabulele amalungelo okuvakasha e-Schengen agcwele.
Izwe eselivele lihlinzeka ngenhlanganisela eyingqayizivele yezinzuzo, i-Switzerland iphinde inikeze okukhanga kakhulu: 'I-Lump Sum System of Taxation'. Uma nje usahlala e-Switzerland okokuqala ngqa noma ubuya ngemva kweminyaka engu-10 yokungabikho, intela yakho engenayo kanye nengcebo izosekelwe ezindlekweni zakho zokuhlala e-Switzerland, HHAYI emalini oyitholayo noma empahleni yakho yomhlaba wonke. Sicela usithinte ukuze uthole okwengeziwe.
Ukuthuthela eSwitzerland
ISwitzerland imaphakathi neYurophu, igudle umngcele; EJalimane, eFrance, e-Austria nase-Italy. Inezixhumanisi ezisondelene kakhulu neningi lamazwe aseYurophu futhi iyilungu le-European Free Trade Association (EFTA), kodwa ayilona ilungu le-EU.
ISwitzerland ihlukaniswe yaba ama-canton angama-26, ngalinye njengamanje linesisekelo salo sentela.
Izinzuzo Zentela Lapho Uhlala e-Switzerland
Uma umuntu enemvume yokusebenza yaseSwitzerland, angaba ngumhlali waseSwitzerland. Kufanele babe nomsebenzi noma bakhe inkampani futhi baqashwe yiyo. Kuqondile ukuthi izakhamizi ze-EU ezineminyaka engaphezu kwengama-55, ezingasebenzi, zithuthele eSwitzerland, inqobo nje uma zizimele ngokwezimali.
I-'Lump Sum System of Taxation' iyasebenza kubantu abathuthela e-Switzerland okokuqala ngqa noma ababuyayo ngemva kweminyaka eyishumi engekho. Akukho msebenzi ongenziwa e-Switzerland, kodwa umuntu angaqashwa kwelinye izwe futhi angaphatha izimpahla eziyimfihlo eSwitzerland.
I-'Lump Sum System of Taxation' isekela intela yemali engenayo nengcebo ezindlekweni zokuphila zomkhokhintela e-Switzerland, HHAYI emalini yakhe yomhlaba wonke noma empahleni yakhe.
Uma isisekelo sentela (izindleko zokuhlala e-Switzerland), sesinqunyiwe futhi kwavunyelwana ngaso neziphathimandla zentela, sizoba ngaphansi kwesilinganiso sentela esivamile kuleyo ndawo.
Abantu bamazwe wesithathu (okungewona ama-EU / i-EFTA), kudingeka ukuthi bakhokhe isamba semali ephakeme ngesisekelo "senzalo enkulu ye-cantonal". Lokhu kuvame ukulingana nokukhokha intela emholweni obonwa (noma ongokoqobo) wonyaka, ophakathi kwe-CHF 400,000 ne-CHF 1,000,000, futhi kuncike ezintweni eziningi, kufaka phakathi ikonkoni ethile umuntu ahlala kuyo.
