I-Swiss Regulation: Uhlolojikelele lwango-2023 kanye nokuthi Yini Ongayilindela ngo-2024
Idumela lezinkampani zaseSwitzerland
Ngisho nasekupheleni kukaJanuwari 2024, iSwitzerland yayisivele yethule imithethonqubo emisha, ezothonya izici ezihlukahlukene zokusebenza kwebhizinisi, ukunakwa okudinga ukunakwa, nokuzivumelanisa nezimo ezivela emabhizinisini amakhulu namancane.
Izinguquko eziphawulekayo zango-2024 zihlanganisa:
A. Ukwenyuka kwamazinga e-VAT yaseSwitzerland:
Kusukela ngomhlaka-1 Januwari 2024, I-VAT yezimpahla namasevisi ihlangabezane nokukhuphuka, ikhuphuke isuka ku-7.7% yaya ku-8.1%. Ngokufanayo, izinga elincishisiwe liye lenyuka, lisuka ku-2.5% laya ku-2.6%.
B. Multinationals Minimum Corporate Tax:
Esimeni somhlaba wonke, i-Switzerland iziqondanisa nesimo sentela samazwe ngamazwe esithuthukayo ngokusebenzisa i-Multinationals Minimum Corporate Tax. Ngokuthobela imiyalelo ye-OECD/G20, amabhizinisi amakhulu ezizwe ngezizwe azithola engaphansi kwesilinganiso sentela sokuqala esingu-15%.
C. Ukuqedwa Kwemisebenzi Yokungenisa Kwama-Swiss:
Ngokuphawulekayo, unyaka ka-2024 ubona ukuqedwa kwemisebenzi yokungenisa eSwitzerland. Ukuqedwa kwentela yezimboni akugcini nje ngokwenza kahle ukwakheka kwentela yaseSwitzerland kodwa futhi kubeka iSwitzerland esimweni sokuncintisana namanye amazwe omnotho womhlaba.
Ukubuka konke kwe-2023
Sicela ubheke ngezansi ukubukezwa okuningiliziwe kwentuthuko ebalulekile, eyenzeka ngo-2023:
A. Izivumelwano
I-Switzerland ne-UK basayine isivumelwano samazwe amabili ngomhla zingama-21 kuZibandlela wezi-2023 ukuze bahlonishwe ngokufanayo ezinsizeni zezezimali nezomshwalense. Lesi sivumelwano sisekelwe ekwazisweni okufanayo kwemithetho neziqondiso kazwelonke ezifanayo. Ihlose ukuthuthukisa ukuncintisana nokusebenzisana phakathi kwalezi zikhungo zezimali ezimbili ezinkulu zaseYurophu, zombili ezisebenza ngokuzimela kwi-EU. Izindinganiso ezijwayelekile zizosetshenziselwa izinsizakalo zezezimali eziwela imingcele ezindaweni ezifana; umshwalense, amabhange, ukuphathwa kwempahla kanye nezimakethe zezimali.
B. Umthetho Wokuvikelwa Kwedatha (FADP)
I-Federal Act on Data Protection, esebenza kusukela ngomhla ka-1 Septhemba 2023, ihambisana nemithetho yaseSwitzerland namazinga e-EU. I-FADP iqinisekisa ukuhamba kwamahhala kwedatha ne-EU, igcina izinkampani zaseSwitzerland zincintisana kakhulu.
I-FADP yethule izibopho ezimbalwa ezinkampanini, kungakhathaliseki ukuthi zaseSwitzerland noma zamazwe ngamazwe, ezihlinzeka ngezimpahla noma amasevisi ezakhamuzini zaseSwitzerland futhi zicubungule idatha yazo ebucayi. Lokhu kubandakanya:
- Xhumana ngamalungelo abantu ngabanye nokuqoqwa kwedatha kubasebenzisi futhi wenze ngokuvumelana nezintandokazi zabo zobumfihlo. Abasebenzisi kufanele bavume ukusetshenziswa kwedatha yabo.
- Gcina amarekhodi abuyekeziwe emisebenzi yokucubungula.
- Yenza Ukuhlolwa Komphumela Wokuvikelwa Kwedatha.
- Izinkampani zakwamanye amazwe kufanele ziqoke omele iSwitzerland ezindabeni ezihlobene nedatha.
- Qeqesha abasebenzi ngokuvikela idatha kanye nobumfihlo.
- Yazisa abasebenzisi, iziphathimandla ezifanele, kanye nabanikazimasheya ngokuphulwa kwedatha.
- Izinkampani zingahlawuliswa kuze kufike ku-CHF 50,000.
Ukwephula ngamabomu kungase kuholele ekuhlawulisweni okufika ku-CHF 250,000.
C. I-Corporate Law Reform
Umthetho we-Swiss Corporate Law ushintshe ngokuphawulekayo ukunikeza ukuguquguquka okwengeziwe ezindaweni ezihlukahlukene, ezichazwe ngezansi:
- Yabelana ngokuyinhloko
- Izinkampani zingabiza imali yazo yesheya nge-EUR, USD, GBP noma i-JPY, inqobo nje uma uhlobo lwemali olufanele kuwuhlobo lwemali olusebenzayo nolwezezimali.
- Inani elincane lesheya lingaba yinoma iyiphi ingxenyenamba ephansi, inqobo nje uma likhulu kunoziro.
- Imali yokwabelana ingakhushulwa/yehliswe ngaphakathi komkhawulokudonsa ochazwe kusengaphambili ofika ku-50%, phakathi nesikhathi esiphezulu seminyaka emihlanu, ngezinzuzo zentela ezingaba khona.
- Izabelo Zesikhashana
Izinkampani zingakhokha izinzuzo zesikhashana emalini etholwayo yalo nyaka ngokusekelwe eshidini lebhalansi lesikhashana.
- Isidingo Socwaningo
Izinkampani kufanele izitatimende zazo zezimali zihlolwe umcwaningi mabhuku wangaphandle, uma izimpahla zazo zizonke zingasafaki ingxenye yesabelomali sazo esivamile kanye nengxenye yemali ebekiwe esemthethweni kanye nesabelo senzuzo, ekhawulelwe ngokomthetho noma ebekelwe izinhloso ezithile.
- Abaninimasheya kanye nezinqumo zeBhodi
Amafomethi emihlangano ehlukene, okubandakanya izinqumo ezibonakalayo, ezibonakalayo, zezindawo eziningi neziyindilinga, sezenziwe ukuze kuhambisane nezindlela zokuxhumana zesimanje. Funda okwengeziwe ngalezi zibopho lapha Izibopho Zomqondisi WaseSwitzerland: Kungani Kubalulekile Ukuyithola Kahle (dixcart.com)
- Ukuvikelwa Kwabanikazi Bamasheya Abancane
Izinguquko ziqinisa ukuvikelwa kwabanikazi bamasheya abambalwa ngokuthi; ukwenza lula izinqubo nokwandisa amalungelo abo, ukwandisa ukubeka izinto obala, nokukhuthaza ukuxhumana okuphumelelayo/kwe-electronic:
- Kwehlisiwe imikhawulo yokucela Imihlangano Ejwayelekile Yabanikazi Bamasheya kanye nokwengeza izinto ze-ajenda.
- Ukuqedwa kwemingcele ethile.
- Ilungelo lokucela ulwazi lwenkampani (ama-share capital/amavoti angu-10%), kanye nokuhlola amarekhodi (5%).
- Ibhodi Labaqondisi kufanele liphendule zingakapheli izinyanga ezine.
- Ukuxhumana kombiko wonyaka okwenziwe kube kwesimanje nokufinyeleleka ngogesi.
Lesi sifinyezo esenziwe lula sigqamisa izinguquko ezinkulu ezethulwa yi-Swiss Corporate Law Reform. Ukuze uthole ukwaziswa okwengeziwe, sicela ubheke isihloko sethu Ukuguqulwa Komthetho Webhizinisi LaseSwitzerland: Izinguquko Eziyinhloko (dixcart.com)
D. Ukuhlukunyezwa Kwemali
Kusukela ngomhla ka-1 Januwari 2023, noma iyiphi inhlangano eqoqa ngokuyinhloko noma esabalalise izimpahla phesheya ngezinjongo zokupha, ezenkolo, zamasiko, zemfundo, noma zomphakathi kufanele ibhaliswe nerejista Yezentengiso. Izinhlangano ezibhalisiwe kufanele zigcine uhlu lwamalungu futhi zibe nommeleli ohlala eSwitzerland.
Umnqamulajuqu wokuthobela ungomhla zingama-30 kuJuni 2024.
Ulwazi Olwengeziwe
Ihhovisi le-Dixcart e-Switzerland linganikeza ukuqonda okuningiliziwe mayelana nezinkampani zaseSwitzerland, ukufakwa kwazo, ukuphatha, nokuphatha. Singakwazi futhi imininingwane yezibopho okudingeka kuhlangatshezwane nazo.
Uma udinga ulwazi olwengeziwe kanye/noma udinga isiqondiso mayelana nokugcwaliswa kwembuyiselo yentela yenkampani yaseSwitzerland, sicela uthinte: iseluleko.switzerland@dixcart.com.
