Ukuhlela I-Superyacht: Izifundo Zezikesi Ezisebenzayo (2 kwezi-2)
Uchungechunge lwethu olufushane lokuhlela i-superyacht luhlose ukunikeza isisekelo sokuqonda kulabo abacabanga ukwakha noma ukuthenga umkhumbi. Kulokhu, isihloko sesibili ochungechungeni, sizobhekisisa ukuthi izakhi ezihlukahlukene zihlangana kanjani ekusebenzeni kwe-superyacht, ngokusebenzisa izifundo ezimbili ezilula.
Uma ungazange ufunde isihloko sokuqala futhi ungathanda, sicela ulandele isixhumanisi esingezansi:
Kulesi sihloko sizobheka izibonelo ezimbili zezifundo:
- Isifundo Se-Case 1 ibheka i-yacht engu-20m (MY-20) ukuze isetshenziswe ngasese kuphela; futhi
- Isifundo Se-Case 2 ibheka i-50m superyacht (MY-50) esetshenziselwa kokubili okuyimfihlo kanye ne-charter.
Isifundo 1: MY-20
I-MY-20 iyiyacht entsha yokwakha engu-20m, ethengwe umhlali wase-UK ongumnikazi onenzuzo wokugcina (UBO). Inhloso ye-MY-20 ukuhamba ngomkhumbi ngaphakathi emanzini aseMedithera, ngaphandle kwenhloso yokuhamba ngomkhumbi emazweni ngamazwe. I-UBO ayihlosile ukubandakanya uchwepheshe wokuphatha i-yacht njengoba izosetshenziswa ngokuyinhloko njengesikebhe sasemini, futhi abasebenzi bazosebenza ngesilinganiso sosuku.
Ubunikazi
Nakuba i-MY-20 izosetshenziswa njengomkhumbi wangasese, kusenezikweletu eziningi ezingase zibe khona okudingeka zehliswe. Ibhizinisi elingumnikazi linconywa njalo ukuthi linciphise noma yiziphi izikweletu zomuntu siqu ezingadingeki i-UBO engase idalulwe kuzo ngokusebenzisa i-MY-20. Isibonelo, ukuvala noma yikuphi ukuchayeka ezicelweni zomuntu siqu, isb. okuhlukumezayo, okwenkontileka njll.
Ngaphezu kwalokho, ukuze kuvinjelwe i-UBO ukuthi ithathwe njengesisebenzi noma uMqondisi ongokoqobo webhizinisi, kungcono kakhulu ukusebenzisa imoto ebonisa izinto ezibonakalayo, njengoHlelo Olulinganiselwe. I-Isle of Man Partnership ingafaka isicelo sobuntu obusemthethweni obuhlukene, ngakho-ke isibopho sezomthetho esilinganiselwe ekuqaleni.
Kuleli lungiselelo i-UBO yethu izoba nguzakwethu Onomkhawuko, onesibopho sakhe esilinganiselwe emalini abo okuhlanganyela ekuhlanganyeleni. Uzakwethu Jikelele unesibopho sezomthetho esingenamkhawulo ngakho-ke kuzoba i-Special Purpose Vehicle (SPV). Lapha, i-SPV iyi-Isle of Man Private Limited Company (IOM Co Ltd) ebuye ihlomule kubuntu obusemthethweni obuhlukene futhi ngenxa yalokho isikweletu esilinganiselwe.
Njengozakwethu Jikelele, i-IOM Co Ltd izohlinzeka ngokuphatha nokulawula i-MY-20 kanye nokusebenza kwayo. Ngokwenza kanjalo, i-IOM Co Ltd izophatha umkhumbi, okuhlanganisa ukubamba imihlangano yebhodi, ukwenza izinqumo, ukwenza amafayili onyaka, ama-akhawunti okuhlanganisa nokukhokhwa kwama-invoyisi, ibuyekeze futhi ivumelane nanoma yiziphi izivumelwano zenkontileka ezisebenzayo, futhi nakanjani isebenze eduze noKaputeni. Kubalulekile ukuthi i-UBO ingabonakali izibandakanya kunoma yimuphi wale misebenzi, funa ithathwe njengozakwethu Jikelele bese ihlula ukuhlela.
Flag
Ukukhetha kwefulegi kwe-UBO kuzochaza imithetho nezindinganiso zokulawula i-MY-20 ezohamba ngaphansi kwayo. Kuzophinde kube nomthelela ekuphatheni kalula. Ngakho-ke, ukukhetha kwerejista kubalulekile.
Njengoba i-MY-20 ingenxa yokuhamba ngomkhumbi kuphela emanzini e-EU, isimo sefulegi le-EU sizokwenza umqondo omkhulu. Kusukela kumarejista atholakalayo, i I-Malta Ship Registry inkulu kunawo wonke eYurophu futhi ingelinye lamarejista amakhulu emikhumbi emhlabeni. I-Merchant Shipping Directorate ichaza i-MY-20 njengeyacht yangasese ebhalisiwe, ngoba iyisikebhe sokuzijabulisa esisetshenziselwa injongo yomnikazi kuphela, ubude bayo bungu-6m+, ayihwebi futhi ayithwali abagibeli ukuze bacatshangelwe.
Ifulegi lase-Malta linenzuzo kithi ngoba inqubo yokubhalisa iqondile njengoba ukubhaliswa kwe-Malta kuyirejista yesimanje futhi esebenza ngempumelelo yokuphatha.
Ukubhaliswa kuzonikezwa kuphela uma i-Malta Maritime Administration inelisekile ukuthi umkhumbi uhambisana nazo zonke izindinganiso zokuvimbela ukuphepha, ukuphepha kanye nokuvimbela ukungcoliswa okudingwa yizivumelwano zamazwe ngamazwe ezisebenzayo. Phakathi nenqubo yokubhalisa imibhalo yobufakazi efanele iyadingeka. Amadokhumenti kufanele afake ubufakazi bobunikazi obusuka endaweni yokubhalisa yangaphambili ngaphandle uma umkhumbi usemusha.
Ungafunda kabanzi mayelana kungani iMalta iyindawo enhle yokuhlaba umkhosi umkhumbi, lapha.
Ngenisa / Thumela
Nakuba i-UBO kanye nebhizinisi eliphethe kungabahlali abangebona abe-EU futhi i-MY-20 ingumkhumbi wangasese, Ukungena Kwesikhashana ngeke kube inketho njengoba uphawu kuzoba i-Maltase futhi isikebhe ngeke sihambe ngaphandle kwamanzi e-EU. Ngakho-ke, i-UBO kufanele ikhokhe i-VAT ekungenisweni kokuqala komkhumbi eZweni eliyiLungu le-EU, futhi kufanele iphathe ubufakazi balokhu ngemva kwalokho.
Nakuba i-Luxembourg ihlinzeka ngezinga eliphansi kakhulu le-VAT e-EU @ 17%, iphinde ivalwe ezweni, okwenza kube yinto engenakwenzeka ukungenisa isikebhe lapho. Lokhu kusho ukuthi izinga lase-Malta le-VAT @ 18% liphansi kakhulu e-EU ngokungeniswa kwezikebhe.
Njengoba i-MY-20 iyi-yacht engamamitha angu-20, isikhathi esikhethekile kufanele sitholwe kuziphathimandla ze-Malta ngohambo olulodwa lokuwela i-Med futhi uhambe ngomkhumbi ukuya eMalta ukuze ungeniswe. Iziphathimandla ze-Malta Customs zidinga ukulinganisa kwe-yacht ukuze kugunyazwe ukungeniswa kwe-MY-20.
Ngemva kokugunyazwa kokulinganisa nokufika eMalta, iziphathimandla zeCustoms zizohlola i-MY-20 futhi zicele ukukhokhelwa kwe-VAT @ 18% ngokusekelwe enanini le-MY-20. Ngemva kokuthola inkokhelo, iziphathimandla zaseMalta zizokhipha isitifiketi esikhokhelwa i-VAT, ngokubona kwabo.
Ukuze kugunyazwe lokhu i-ejenti ye-VAT yase-Malta iyadingeka. I-IOM Co Ltd izosebenzisana no-Dixcart Malta, ozosebenza njenge-ejenti ye-VAT ukuze aqinisekise ukuthi isikebhe singeniswa ngokufanelekile.
Isifundo 1: Ngokufingqiwe
Isixazululo se-UBO sidinga i-Isle of Man Limited Partnership enobuntu obusemthethweni obuhlukene, obune-SPV esebenza njengozakwethu Jikelele. I-MY-20 izobhaliswa eMalta futhi i-VAT ikhokhwe ekungenisweni kwayo. I-MY-20 izohamba ngesikebhe i-Med, futhi esimisweni sokuthi ayishiyi amanzi e-EU isikhathi eside ngokwanele ukuze ibeke engcupheni isimo sayo esikhokhelwayo se-VAT, khona-ke i-yacht ingaqhubeka nokusakazwa mahhala emanzini e-EU.
Isifundo 2: MY-50
Ukuze kube lula, sizosebenzisa i-UBO efanayo, ngaphandle kokuthi umkhumbi uyi-superyacht engama-50m. I-UBO ithenge i-superyacht ngenhloso yokuthi isetshenziswe ngasese kanye ne-charter, ukusiza ngokuqhubekayo. I-superyacht ingase isetshenziselwe ukuhamba ngomkhumbi e-EU nakude.
Ngenxa yohlelo oluhlosiwe, i-MY-50 izodinga uhlaka lochwepheshe, okuhlanganisa nomphathi we-yacht, umthengisi we-yacht, umeluleki wentela, umhlinzeki wesevisi yebhizinisi njengo-Dixcart kanye nochwepheshe babasebenzi, uma umphathi we-yacht enganikezi amasevisi anjalo.
Ngezinjongo zethu, sizobiza i-superyacht ngokuthi MY-50.
Ubunikazi
Ngenxa yokuthi i-UBO isakhamuzi sase-UK, isakhiwo esifanayo singasetshenziswa ukuze kuqinisekiswe ukuthi umuntu akathathwa njengesisebenzi noma uMqondisi oyisithunzi webhizinisi eliphethe - i-Limited Partnership ne-SPV esebenza njengozakwethu Jikelele (IOM Co Ltd).
I-IOM Co Ltd izophatha i-MY-50 ngendlela efanayo ne-MY-20, iphathe yonke imihlangano yebhodi, izinqumo, ukufakwa kwamafayela onyaka, izinkontileka. Lokhu kuzohlanganisa ukubalwa kwezimali kwabaphathi okuhlobene hhayi kuphela nokugcinwa okuqhubekayo nokukhokhwa kwama-invoyisi njll. kodwa nokusebenza kwanoma yiziphi izivumelwano ze-charter.
I-IOM Co Ltd izosebenzisana eduze ne-UBO, uKaputeni, umphathi we-yacht, umthengisi we-yacht kanye nomeluleki wezentela ukuqinisekisa ukuthi ukwakheka kuhlala kusebenza kahle futhi i-superyacht iphathwa kahle.
Flag
Ukuze usebenzise inqubo ye-VAT Yokwamukelwa Kwesikhashana lapho i-superyacht isetshenziswa yi-UBO, kuzodingeka ifulegi elingelona ele-EU. Ukwemukelwa Kwesikhashana kuvumela umkhumbi ukuthi uhambe emanzini e-EU isikhathi esithile ngaphandle kokuthi i-VAT ifuneka ekungeniseni/kuthekeni. Ungakwazi funda kabanzi mayelana Nokwamukelwa Kwesikhashana lapha.
Ngaphezu kwalokho, njengoba i-MY-50 izophinde isetshenziselwe ukugunyazwa kwezohwebo, i-UBO ingakhetha ukusebenzisa Izikebhe Ezizibandakanye Kuhlelo Lohwebo ngokubhalisa umkhumbi eCayman Islands noma eMarshall Islands. Zombili izinketho zifaneleka kokubili Ukwamukelwa Kwesikhashana futhi zivumela ukushajwa kwezentengiselwano ukuthi kwenzeke, kuncike ezimweni, futhi kuyirejista ehlonishwa kakhulu.
Izikebhe Ezizibandakanye Kwezohwebo (YET) Uhlelo
Kulabo abanama-yacht ahlatshwe umkhosi e-Cayman Islands nase-Marshall Islands i-YET Scheme iveza indlela exubile, lapho i-yacht ingase isetshenziselwe kokubili ama-charter angasese nawentengiso, nakuba kuncike ezimweni eziqinile.
Isibonelo, i KODWA I-Scheme ivumela izikebhe ezizimele ezifakwe nefulegi lase-Cayman Island ukuhamba ngaphansi kwe-charter yezohwebo ezindaweni zase-France nase-Monaco ngaphandle kwe-VAT. Ukusetshenziswa kwe-YET Scheme kuvumela ukapteni ukuthi ashintshe phakathi kuka-YET kanye Nokwemukelwa Kwesikhashana, amise isikhathi sokwamukelwa kwesikhashana esiyizinyanga eziyi-18, lapho esebenzisa isikebhe ngezinjongo zokuthengisa.
Nakuba i-YET Scheme ihlinzeka ngezinzuzo ezicacile ku-UBO, kunemibandela eqinile yokusetshenziswa, isb. indawo ye-charter yezohwebo ikhawulelwe ngenkathi emanzini e-EU, isikhathi sokuqashiswa kwezohwebo sikhawulelwe ezinsukwini ezingama-84, isikebhe kufanele sibe ngama-24m+ ngobude futhi idinga inhlolovo yokuqinisekisa ukuthobelana, umenzeli we-VAT waseFrance uyadingeka njll.
Uma kuthotshelwe, i-YET Scheme ingaqinisekisa ukuthi ayikho i-VAT ezokhokhwa ekuthengisweni kwempahla kwamanye amazwe, futhi ngenxa yalokho ngeke kudinge ukukhokhelwa. Ukusetshenziswa okufanele kwe-YET Scheme kunganikeza isixazululo se-VAT sokugeleza kwemali okumaphakathi. Ukwephulwa kwanoma yiziphi izimfuneko kungase kube ngaphansi kokusetshenziswa kwezintela, izinhlawulo noma izinhlawulo yiziphathimandla zendawo.
I-YET Scheme okwamanje ikhawulelwe emikhunjini ebhalisiwe yase-Marshall Islands kanye ne-Cayman Islands.
Ngezinjongo zethu, sizosebenzisa ifulegi laseCayman.
Isifundo 2: Ngokufingqiwe
Ubunikazi be-MY-50 futhi buzodinga Ubambiswano lwe-Isle of Man Limited olunobuntu obuhlukile bezomthetho, futhi okusho ukuthi i-UBO akumele ibe nengxenye ekulawuleni okuqhubekayo kwe-superyacht. Ngaphezu kwalokho, ifulege elikhethiwe akulona ele-EU futhi umkhumbi uhlonyiselwe ukuhamba emanzini ngamazwe ngamazwe, ngakho-ke inqubo Yokungeniswa Kwesikhashana iyasebenza lapho i-MY-50 isetshenziswa njenge-superyacht yangasese.
Njengoba ifulegi elikhethiwe kuyiziqhingi zase-Cayman, i-UBO ingasebenzisa inqubo YET ukuze iqashe i-MY-50 emanzini ase-French naseMonegasque, kuncike ezimweni. Isebenza kanjani?
Umthengisi we-yacht othenjisiwe uzomaketha i-MY-50 kulabo abafuna ulwazi lokushaja olunethezeka. Uma ikhasimende selicele ukuqashisa i-MY-50, lisebenzisana nomphathi we-yacht ukwenza isivumelwano esimisiwe se-MYBA charter, esinemininingwane yezinsuku zeshatha kanye nezindleko ezisebenza ekhasimendeni okuhlanganisa ne-VAT phakathi kolunye ulwazi.
Uma isivumelwano sesisayiniwe futhi salethwa kurejista ye-Cayman Islands, i-superyacht ikhishelwa Isitifiketi Sesikhashana Sokubhaliswa KwamaYacht Abambe iqhaza Kwezohwebo yizwe lefulegi. Isitifiketi sizosho isikhathi somkhawulo mayelana neshatha yezohwebo.
Uma i-UBO igibele, i-superyacht ingumkhumbi wangasese futhi ingaba nokuzungeza mahhala ngaphakathi kwe-EU ngaphansi Kokwamukelwa Kwesikhashana (okungukuthi asikho isivumelwano se-charter, imali noma i-VAT edingekayo).
Thola in touch
Uma udinga ulwazi olwengeziwe mayelana nesakhiwo se-yacht nokuthi singasiza kanjani, sicela ukhululeke ukuxhumana naye UPaul Harvey e-Dixcart.
IDixcart Management (IOM) Limited inikwe ilayisense yi-Isle of Man Financial Services Authority.
