Tag: Imisebenzi Yomphakathi

I-Isle of Man Trusts: Ukuhlela Ukulandelana Emhlabeni Oguqukayo

Posted on | by UMegan Raguro

Esikhathini sokukhula obala emhlabeni jikelele kanye nemithetho yentela evela ngokushesha, umbono ovamile wama-trust njengezimoto zokuhlela intela uphelelwe yisikhathi. Akukho ndawo lapho lokhu kuguquguquka kubonakala khona ukwedlula i-Isle of Man, indawo ehamba phambili yaphesheya kwezilwandle enedumela lesikhathi eside lokuzinza kwezomthetho nobungcweti bokwethembeka. Namuhla, ama-trust asungulwe ngaphansi komthetho we-Manx ayisisekelo samasu okuhlela ukulandelana, anikeza imindeni uhlaka oluqinile lokulondoloza ingcebo ezizukulwaneni zonke.

Ngaphandle Kwentela: Inhloso Eyinhloko Yama-Trust

Nakuba ukusebenza kahle kwentela kusalokhu kuwukucatshangelwa okufanele, akuseyona into eyinhloko eholela abantu abanenani eliphakeme (ama-HNWI) ukuthi basungule izinhlaka zokuthembela. Ukuhlelwa kwezikhundla, ukuqinisekisa ukuthi ingcebo idlula ngokushelela nangokuzibophezela isuka kwesinye isizukulwane iye kwesinye, kuyinto ekhula phambili Idatha ye-HNWI kanye nemindeni emhlabeni wonke. Kulo mongo, i-trust akuyona indlela yesikhashana kodwa isisombululo sesikhathi eside, esihlinzeka ngokuzinza nokuqhubeka.

Ukwethenjwa okubuswa umthetho we-Isle of Man kungasiza ekuqinisekiseni ukuthi ingcebo yomkhaya yabiwa ngokuvumelana nezinhloso ezicacile, ngokuvamile phakathi namashumi eminyaka. Inganciphisa ubungozi bezingxabano zomndeni, ivikele abazuzi abasengozini, futhi ivikele izimpahla ezinsongweni zangaphandle njengokungazinzi kwezombusazwe noma izehlakalo zezezimali ezingalindelekile.

Iqhaza Le-Trustee Eyingcweti

Uma kubhekwa uhlobo lwesikhathi eside lwama-trust kanye nokushintshashintsha komndeni okuvame ukuyinkimbinkimbi okuhilelekile, ukukhethwa komphathiswa kubalulekile. Umphathiswa ochwepheshile akalethi nje kuphela ubuqotho bokwethembeka kodwa futhi nokungakhethi, isipiliyoni, kanye nokuqondisa kokulawula.

Abaphathiswa abangochwepheshe bangasiza futhi imindeni ukuthi izulazule ezindaweni ezingokomthetho neziqondisayo, iqinisekisa ukuthi ukwethenjwa kuhlala kuhambisana namazinga omhlaba afana ne-FATCA ne-CRS.

E-Isle of Man, abaphathiswa abangochwepheshe balawulwa yi-Isle of Man Financial Services Authority, eqinisekisa ukuthi basebenza ngobungcweti, ukuziphendulela, kanye nokungafihli lutho. Lokhu kubalulekile ekugcineni injongo ye-trust ngokuhamba kwesikhathi, ikakhulukazi njengoba imindeni ikhula, izimo zishintsha, futhi abahlomuli besebenzisa izindawo eziningi.

Ukucatshangelwa Kwentela Ezweni Elishintshayo

Nakuba intela ingaseyona yodwa, noma iyinhloko, umshayeli wokusungula i-trust, isalokhu iyisici esibalulekile. Ezweni elineziphathimandla zentela ezithuthukayo kanye nokushintshisana ngolwazi olunqamula imingcele, ukuhlela i-trust ngeseluleko esifanele sentela kubalulekile.

Uma isungulwe futhi ilawulwa ngendlela efanele, i-Isle of Man trust ingasekela ukuhlelwa kwentela okusemthethweni ngokuthobela izibopho zamazwe ngamazwe, kuyilapho igxile emigomweni ebanzi njengokuvikelwa kwempahla kanye nokubusa komndeni.

Isiphetho

Uma udinga ulwazi olwengeziwe mayelana nama-trust nezisekelo nokuthi singasiza kanjani, sicela usithinte UPaul Harvey Ezinye izindawo zokuhlala e- Dixcart: iseluleko.iom@dixcart.com

I-Isle of Man iyaqhubeka nokuhlinzeka ngendawo ephoqelelayo yokusungula ama-trust, hhayi ngenxa yesimiso sayo sentela esizuzisayo, kodwa ngenxa yengqalasizinda yayo yezomthetho ehlala njalo, izindinganiso zokulawula, kanye nezinsizakalo ezingochwepheshe ze-trustee. Njengoba abantu ababiza imali eningi begxila kakhulu ekulandelaneni, emlandweni, nasekuzwaneni kwezizukulwane, i-Isle of Man trust yesimanje igqama njengesixazululo esivumelana nezimo nesihlala njalo.

Ngokugudluza ingxoxo isuke enteleni iye ekuhleleni kwesikhathi eside, imindeni ingavula amandla eqiniso ama-trust: ukusebenza njengezimoto zozinzo, zobuphathi, kanye nokugcinwa komcebo wezizukulwane ezizayo.

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Ama-Offshore Trust kanye Nezisekelo e-Isle of Man: Umhlahlandlela Wamasu Wokuphathwa Kwengcebo Yesimanje

Posted on | by UMegan Raguro

I-Isle of Man izisungule njengegunya eliyinhloko lokwakhiwa nokuphathwa kwama-Trust and Foundations. Ngohlaka oluqinile lwezomthetho, ukubusa kobungcweti, kanye nomthetho oguqukayo wokwethembeka, inikeza abantu nemindeni enenani eliphakeme (i-HNW) kanye nemindeni enezixazululo eziqinile, eziguquguqukayo, nezithobelana namazwe ngamazwe zokuhlelwa kwezindlu, ukuvikelwa kwempahla, nokuphathwa kwengcebo yezizwe eziningi.

Le ndatshana ihlinzeka ngemininingwane ebalulekile ekusetshenzisweni, ekuhlelweni nasekuphathweni kwe-Isle of Man Trusts and Foundations.

Ama-trust kanye Nezisekelo: Izakhiwo Ezimbili Ezinamandla Ezinezinzuzo Ezihlukile

Nakuba kokubili i-Isle of Man Trusts kanye neZisekelo zisebenzisa izinjongo ezifanayo ezinkulu, njengokulondoloza ingcebo, ukuhlela ukulandelana, nokuphana ngokuphana, zisebenza ngaphansi kwezimiso ezihlukene zomthetho futhi zinikeza izici ezihlukile ezenza ngayinye ifaneleke kangcono izimo zeklayenti ezihlukene.

Iyini i-Isle of Man Trust?

I-Isle of Man Trust iwuhlelo olungokomthetho lapho i-Settlor (umuntu odlulisela izimpahla ku-Trust) ebeka izimpahla ngaphansi kokulawulwa Abaphathiswa, abaphethe futhi baphathe I-Trust Fund ukuze kuzuze Abahlomulayo, ngokuvumelana nemigomo ye-Trust Deed kanye nomthetho wokwethembeka ofanele.

Izici ezibalulekile ze-Isle of Man Trust zifaka:

  • Abukho ubuntu obusemthethweni: Ngokungafani neSisekelo, i-Trust ayiyona inhlangano esemthethweni ehlukile. Ama-Trustees anetayitela elisemthethweni lezimpahla futhi anesibopho somuntu siqu sokuphatha i-Trust.
  • Imisebenzi yeFiduciary: Ama-Trustees anesibopho esingokomthetho sokwenza izinto ngokwethembeka futhi ngendlela ezuzisa kakhulu Abahlomulayo.
  • Ukuvumelana nezimo: I-Discretionary Trusts ivumela ama-Trustees ukuthi aguqule izinqumo ezisekelwe ezidingweni Zabahlomulayo ngokuhamba kwesikhathi.
  • I-Succession and Estate Planning: Ama-trust avumela ukudluliswa komcebo ngendlela ehlelekile, kuyilapho enciphisa ukungqubuzana komndeni kanye nezinkinga zomthetho.

Isetshenziswa Nini I-Trust Esikhundleni Sesisekelo

Kunezimo lapho i-Trust ingase ibe isakhiwo esifaneleka kakhulu kuneSisekelo, ikakhulukazi kumakhasimende anezixhumanisi zezindawo zokulawula ze-Common Law noma lawo afuna ukuguquguquka okuthuthukisiwe ekuhleleni indawo.

Ama-trust Angase Ancandwe Lapho:

  • Iklayenti Liyisakhamuzi Sase-UK noma Lixhunywe Kweminye Imithetho Ejwayelekile Yomthetho: Ama-trust aqashelwa kabanzi futhi amukelwe ezinhlelweni ze-Common Law. Bavame ukunikeza ukwelashwa kwentela okucacile e-UK, ikakhulukazi kubantu abahlala e-UK.
  • I-Flexible Wealth Succession Ibalulekile: I-Discretionary Trust ivumela ama-Trustees ukuthi enze izinqumo ngokusekelwe ezimweni eziguqukayo Zabahlomulayo. Lokhu kungasiza ukugwema amashejuli okusabalalisa aqinile okungenzeka angahambisani nezithakazelo ezinhle zomndeni.
  • Kudingeka Ukubusa Komndeni Kwesikhathi Eside: Ama-trust alungele ukudala izinhlaka zengcebo yezizukulwane eziningi, ikakhulukazi uma ehlanganiswe ne-Letter of Wishes eqondisa ama-Trustees ukuthi angayifeza kanjani inhloso ye-Settlor.

I-Isle of Man Foundations: I-Legal Personality kanye ne-International Versatility

I-Isle of Man Foundation, ngokuphambene, iyibhizinisi elisemthethweni elibhalisiwe elibuswa i-Foundation Instrument futhi eliphethwe uMkhandlu (elifana nebhodi labaqondisi). Izisekelo ziwusizo ikakhulukazi emindenini yamazwe ngamazwe, noma amaklayenti avela ezindaweni ze-Civil Law, lapho ama-Trust engaziwa ngokusemthethweni.

Izinzuzo ezisemqoka zifaka:

  • Ubuntu obusemthethweni obuhlukene
  • Ukwengamela Okuhlelekile
  • Ukuqashelwa kuzo zonke izinhlelo zomthetho

Izisekelo zingase zifaneleke kangcono ukwakheka kwebhizinisi, izimoto ze-philanthropic ezibonakala esidlangalaleni, noma lapho ukuqashelwa kwamazwe ngamazwe kwebhizinisi kubaluleke kakhulu.

Izingibe Ezivamile kanye Nendlela Yokuzigwema

Ukuthi usungula i-Trust noma Isisekelo, ukuhleleka okungekuhle nokungaqondi kahle kungase kubangele izinkinga zokuthobela noma izikweletu ezingahlosiwe. Izinselelo ezijwayelekile zihlanganisa:

  • Ukudida ubunikazi nokulawula
  • Imibhalo yokubusa engaguquki
  • Ukukhetha okungafanele kwabaPhathiswa noma amalungu oMkhandlu
  • Ukubandakanyeka ngokweqile kwama-Settlor
  • Izinkinga zokuxhumana kwabahlomuli nezentela
  • Ukulinganisa izindleko nezibopho zokulawula

Isixazululo: Sebenza nezinkampani ezinelayisensi ze-Isle of Man ezifana ne-Dixcart, eziqinisekisa ukuthi izinhlaka zisethwa ngendlela efanele, ziphathwa kahle, futhi zihlangabezana namazinga omhlaba okubonisa izinto nokuhambisana.

Isiphetho: Igunya elinikeza ukuguquguquka, ukuphepha, kanye nokubhekwa kochwepheshe

I-Isle of Man isalokhu iyindawo ehamba phambili yezinsizakalo ze-offshore fiduciary, ehlinzeka kokubili ama-Trust kanye Nezisekelo ukuze ivumelane nezinhlobonhlobo zezidingo zomthetho, zamasiko, nezezimali.

Kumakhasimende anemindeni yamazwe ngamazwe, izimpahla ezinqamula imingcele, noma imigomo yesikhathi eside yokusiza umphakathi, i-Isle of Man Trusts inikeza ubumfihlo nokuvumelana nezimo, kuyilapho iZisekelo zinikeza ubuntu obusemthethweni nokuqashelwa okukhulu kwamanye amazwe. Uma zisetshenziswa ngendlela efanele, lezi zakhiwo zinikeza indlela yesimanjemanje, ethobelayo nesebenza ngempumelelo enkulu ekuhleleni ingcebo yomhlaba.

Ulwazi Olwengeziwe

Uma udinga ulwazi olwengeziwe mayelana nama-trust nezisekelo nokuthi singasiza kanjani, sicela usithinte UPaul Harvey Ezinye izindawo zokuhlala e- Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Isimiso Esisekelwe Ekuhlaleni Sentela Yefa Yase-UK kanye Nemali Engenayo Nezinzuzo Zangaphandle

Posted on | by UMegan Raguro

Njengengxenye yezinguquko ezibanzi kumbuso wamanje ongeyona indawo yokuhlala (non-Dom), uhulumeni wase-UK uzokwethula umbuso osekelwe endaweni yakho kokubili Intela Yefa kanye Nemali Engenayo Nezinzuzo Zangaphandle kusukela 6th April 2025.

Lolu wushintsho olukhulu olusuka kuhulumeni ongokomlando osekelwe endaweni futhi luveza kokubili izinselele namathuba kubantu okungenzeka ukuthi vele bangabahlali bentela base-UK noma abacabanga ukuyohlala e-UK ngemva kuka-April 2025 abebezosebenzisa ithuba lombuso ongewona owe-Dom.

Iqhinga elilodwa lokunciphisa elingaba khona ukusebenzisa inkampani ye-Isle of Man (IoM) ukubamba utshalomali oluhlobene nezakhiwo ezingezona ezase-UK, iqinisekisa ukuthi indawo yokutshalwa kwezimali ihlala ingaphandle kwase-UK.

Umbuso osuselwe endaweni yokuhlala wentela yefa

Ushintsho olubaluleke kakhulu ukuthi kusukela ngomhlaka-6 Ephreli 2025, isivivinyo sokuthi izimpahla okungezona ezase-UK okuphethwe ngabantu abahlala e-UK kuzoba ngaphansi kwe-IHT ukuthi ngabe lowo muntu uthathwa “njengoMhlali Wesikhathi Eside”. Isakhamuzi sesikhathi eside sokuba umuntu oyedwa sihlale e-UK iminyaka engu-10 kwengu-20 eqhubekayo ngaphambi konyaka wentela lapho kuvela khona umcimbi okhokhiswayo.

Uhlelo Olusha Lwemali Engenayo Nenzuzo Yamazwe Angaphandle (FIG).

Ushintsho olwengeziwe luwukuthi kusukela ngomhla ziyisi-6 kuMbasa 2025 uhlelo olusha lwe-FIG lwase-UK oluzothatha indawo yesisekelo esikhona sokuthunyelwa kwentela esitholakala manje kwabakwaNon-Dom's, ukuhlinzeka. Ukukhululwa okungu-100% ku-FIG kwabafikayo ukuya e-UK iminyaka yabo yokuqala emine yokuhlala kwentela, inqobo nje uma bengebona izakhamuzi zentela zase-UK kunoma iyiphi yezindawo iminyaka engu-10 ilandelana ngaphambi kokufika kwabo.

Kungani Kufanele Usebenzise Inkampani Ye-Isle of Man?

I-Isle of Man inikezela ngegunya eliqinile nelihlonishwa umhlaba wonke, elithobela izindinganiso zomhlaba wonke eziphakeme kakhulu. Izinzuzo ezibalulekile zokusebenzisa inkampani ye-IoM kubahlali base-UK abasanda kufika zifaka:

  1. I-Succession and Estate Planning: Ukutshalwa kwezimali okuphethwe ngenkampani ye-IoM, okuhlanganisa nokutshalwa kwezimali okungezona kwezakhiwo e-UK situs, kuphumela ngaphandle Intela yefa lase-UK (IHT) kuze kube yilapho lowo muntu ethathwa “njengesakhamuzi sesikhathi eside.”
  2. Isimo Okungesona Sase-UK Sotshalomali: Inkampani ye-IoM ehlelwe kahle ithathwa njengengekho e-UK, okusho ukuthi izimpahla zayo aziphethwe abantu base-UK ngokuqondile. Lokhu kungase kunciphise ukuchayeka kwentela yase-UK ngaphansi kombuso omusha we-FIG weminyaka yokuqala engu-4 yokuhlala. Lokhu kuveza amathuba okuhlela kubantu abangahlosile ukuhlala e-UK esikhathini eside
  3. Indawo Yentela Efanelekayo: I-Isle of Man ine- 0% izinga lentela yebhizinisi emalini eningi engenayo, ayikho intela etholakalayo, Futhi akukho ntela yokubambela kumadividendi, okwenza kube indawo ekhangayo yezinhlaka zokubamba utshalomali.
  4. Imfihlo yabatshalizimali: I-Isle of Man igcina izinga eliphezulu lobumfihlo nokuvikela abatshalizimali, okuyenza ibe ukukhetha okukhangayo kubantu abanenani eliphakeme kanye namahhovisi omndeni.

Isiphetho

Ukukhula kwemvelo okuhambahambayo kwabantu be-HNW kusho ukuthi ukusebenzisa inkampani ye-Isle of Man kunganikeza ukusebenza kahle kwentela ngokuqinisekisa ukuthi ukutshalwa kwezimali kuhlala kusendaweni engeyona eyase-UK, ngaleyo ndlela kunciphisa ukuchayeka entela yase-UK esikhathini esifushane kuya esimaphakathi.

Kodwa-ke, njengokuhlala njalo ukucophelela kwesakhiwo kanye nezeluleko zentela zibalulekile lapho ucubungula noma yisiphi isakhiwo.

Uma ungathanda ukukhuluma nathi ngokuthi i-Isle of Man Company ingakufanelekela kanjani wena noma amakhasimende akho, sicela usithinte: iseluleko.iom@dixcart.com.

I-Dixcart Management (IOM) Limited inikezwe ilayisense yi-Isle of Man Financial Service Isiphathimandla

Ukubuyisela kabusha Inkampani Yakho e-Isle of Man

Posted on | by UCharlotte McGonigle

Ukuhamba komhlaba wonke kanye nokuphatheka kweZakhiwo Zebhizinisi sekubaluleke kakhulu kumaKlayenti Nabeluleki bawo, abavamise ukuhambisa amabhizinisi ukusuka endaweni eyodwa ukuya kwenye. Imfuneko Yokwenziwa Kabusha iwukuthi kokubili amandla okusebenza okuhlanganiswa, kanye negunya elisha lapho Inkampani izoqhubeka khona, kokubili kuhlinzekela lokhu eMthethweni wabo weNkampani. Njengezikhungo eziningi zezimali zamazwe ngamazwe, i-Isle of Man's Companies Acts inika amandla ukuBuyisa kabusha.

Imuphi Umthelela Ukuhlenga Kabusha Kunawo Enkampanini?

Ukuqhubeka kweNkampani Yangaphandle e-Isle of Man akudali ibhizinisi elisha elisemthethweni noma ukucwasa noma kuthikameza ukuqhubeka kwaleyo nkampani, izimpahla zayo, izikweletu, nezibopho.

Uma Inkampani yenza umsebenzi onelayisense, njengokuBhanga, Umshwalense, i-E-gaming njll. kuyodingeka ukuthi ixhumane neSigungu Esilawulayo esihambisanayo noma iNdikimba Ekhipha Amalayisense ukuze kuqinisekiswe ukuthi azikho izinkinga.

Kumelwe futhi kucatshangelwe igama lenkampani eqhubekayo, kuqinisekiswe ukuthi ihambisana neMithetho yeNkampani efanele kanye nanoma yimaphi amagama anemikhawulo nemishwana lapho kuyodingeka kufunwe imvume ngaphambili, njengoba kuchazwe isiqondiso esinikezwe yi-Isle of Man Companies Registry.

Kungani Izinkampani Zenziwa kabusha?

Ukubuyiselwa kabusha kwenziwa ngenxa yezizathu ezahlukahlukene, ezingabandakanya:

  • Ukuthuthukisa ukusebenza ngempumelelo.
  • Ukwenza kabusha.
  • Ukuthuthela endaweni ehloniphekile ukuze unikeze induduzo kubatshalizimali, ababolekisi, nezikhungo zamabhange.
  • Ukuhlomula ekuzinzeni kwezepolitiki nezomnotho.
  • Ukushintsha i-Trust & Corporate Service Provider ukuze uthole isevisi engcono.

Ungakwazi funda kabanzi mayelana nezinzuzo ze-Isle of Man Companies lapha.

Kungani Ubuyisela Inkampani Yakho E-Isle of Man?

I-Isle of Man iyisikhungo sezezimali esihamba phambili emhlabeni wonke esiqashelwa umhlaba wonke futhi silawulwa futhi siyindawo ehloniphekile yokwenza ibhizinisi kuyo.

Lezo zinkampani zakwamanye amazwe ezifuna i-Redomicile to the Isle of Man zinenketho ye-Companies Acts okufanele zibhalise ngaphansi kwayo - ngokwesiko kakhulu. Umthetho wezinkampani 1931, noma okuthuthukisiwe Umthetho wezinkampani 2006 – ehlinzeka ngezinga elikhulu lokuguquguquka.

Uma isibuyiselwe kabusha, inkampani ingazuza kumbuso wentela we-Island, iziqhayisela amanani afana no-0% Wentela Yebhizinisi, 0% Intela Yenzuzo Yemali futhi ayikho I-withholding Tax kuma-Dividends.

Isiqhingi asithathi hlangothi kwezombusazwe futhi sinobungani bebhizinisi, okusho ukuthi indawo yomthetho ithembekile futhi ihlala njalo, ikakhulukazi njengoba i-Isle of Man izenzela eyayo imithetho. Ngaphezu kwalokho, ngenkathi i-Case Law of England & Wales ikholisa, ayibophezeli.

Amandla esikweletu se-Isle of Man, umnotho ohlukahlukene kanye nekhono lokuthobela izindinganiso zentela zomhlaba wonke kubonakala kuMoody's Credit Rating yayo ye-Aa3 Stable, ngokokuhlola kwabo kwangomhla lu-01 Novemba 2023.

I-Dixcart Ingakusiza Kanjani Ngokwenza Kabusha Kwakho?

I-Dixcart Management (IOM) Limited inelayisensi futhi ilawulwa e-Isle of Man ukuze ilethe izinsizakalo ze-Trust & Corporate futhi ibisebenza kusukela ngo-1989.

Ithimba lethu lochwepheshe lochwepheshe abaqeqeshiwe lakhiwe ukuze liqondise i-Isle of Man Companies, Trusts and Foundations yamakhasimende ngezinga elikhethekile, iletha isevisi ehambisanayo nezinikele.

Ungakwazi funda kabanzi mayelana nokuthi ihhovisi lethu le-Isle of Man lingakusekela kanjani Ukwakhiwa Kwebhizinisi lakho lapha.

Xhumana nathi

Uma ucabanga Ukubuyisela kabusha inkampani yakho e-Isle of Man noma ukushintsha umhlinzeki wesevisi, thintana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

I-Dixcart Management (IOM) Limited inikezwe ilayisense yi-Isle of Man Financial Service Isiphathimandla

Izinzuzo Ezibalulekile kanye nokusetshenziswa kwe-Isle of Man Trust

Posted on | by UMegan Raguro

I-Isle of Man, indawo elawulwa kahle enomlando omude wokuhlinzeka ngezinsizakalo zezezimali, inikeza ama-Trust ahlonishwa kakhulu ngenxa yokuguquguquka, ubumfihlo, kanye nohlaka lwezomthetho oluqinile. Nakuba ukusebenza kahle kwentela kuvame ukucashunwa njengenzuzo, izinzuzo nokusetshenziswa kwe-Isle of Man Trusts kunwebeka ngale kwentela. Uma iphethwe I-Trust Company echwepheshile, lezi zakhiwo zisebenza njengamathuluzi ahlukahlukene okuvikela impahla, ukuhlela indawo, ukuphatha ingcebo, kanye nokupha abantu.

Izinzuzo Eziyinhloko ze-Isle of Man Trust

  1. Ukuvikelwa kwempahla: I-Isle of Man Trust ingavikela izimpahla ezimangalweni ezingase zibe khona, okuhlanganisa nalezo ezivela ngenxa yesehlukaniso, ukuqothuka, noma izingxabano ezingokomthetho. Imithetho eqinile ye-Trust yendawo ivikela ukuba semthethweni kweTrust, iyenze ibe inketho evikelekile kubantu abafuna ukuvikela ingcebo yabo.
  2. Ukulandelana Kwengcebo Nokuhlelwa Kwezakhiwo: Ama-trust ahlinzeka ngendlela yokuqinisekisa ukuthi i-Trust Fund ingasatshalaliswa ngokwezifiso ze-Settlor, kokubili phakathi nokuphila kwabo nangemva kokushona kwabo. Bangasiza ekunciphiseni izingxabano zomndeni futhi benze lula ukudluliswa kwempahla ezizukulwaneni ngezizukulwane.
  3. Ukuvumelana nezimo: Ama-trust angenziwa ngendlela efanele ukuze ahambisane nezidingo zomuntu ngamunye noma zomndeni. Isibonelo, i-Discretionary Trusts ivumela ama-Trustees ukuthi enze izinqumo mayelana nokusabalalisa ngokusekelwe kuzimo zabahlomuli, aqinisekise ukuzivumelanisa nezimo ngokuhamba kwesikhathi.
  4. Imfihlo: Ngokungafani ne-Will, engase ibe sesidlangalaleni ngemuva kwe-probate, ama-Trust avumela abahlali ukuthi bagcine ubumfihlo ngezindaba zabo zezezimali.
  5. Imizamo yePhilanthropic: I-Isle of Man Trusts ingase isungulwe ngombono ngokuphelele noma ingxenye yokuxhasa izizathu i-Settlor enendaba nazo kuyilapho izuza endaweni yokulawula evumayo.
  6. Ukuhlukahluka Kokuphathwa Kwempahla: Ama-trust avumela abantu ukuthi bahlukanise ubunikazi nabaphathi. Ama-Trustees Angochwepheshe angamela ukutshalwa kwezimali, aqinisekise ukuthi ahambisana nemigomo yesikhathi eside.

Hhayi Ngentela nje

Ngenkathi i-Isle of Man inikeza uhlelo lwentela oluvuna izimo ezithile, ama-Trust ayo awagxilile kuphela ezinzuzweni zentela. Igunya lisebenzise umthethonqubo ukuze kuqinisekiswe ukuthotshelwa kwezindinganiso zamazwe ngamazwe, okuthuthukisa ukuba semthethweni nobuqotho bezinhlaka zayo zezezimali.

Ucwaningo lwesigameko

Ingemuva: Kwavela ithuba lokuthi i-Management Company yedolobhana lasebathatha umhlalaphansi ithenge I-Freehold Title ezindaweni ezisemphakathini osebathatha umhlalaphansi.

Lapho ihlanganiswa ekuqaleni, inhloso eyodwa ye-Management Company kwakuwukuthola izimali zokuphatha ukuze zigcinwe futhi zinakekele umphakathi. Ngakho-ke, abahlali banelisekile ukuthi abanikazimasheya beNkampani bathathwe kumalungu ebhodi yabaqondisi beNkampani.

Lapho kutholwa itayitela le-Freehold, lolu hlelo alubange lusabhekwa njengolufanelekile, njengoba Inkampani manje isiphethe izimpahla ezinkulu, ezizoba ingxenye yezindawo zomuntu siqu zabanikazi bamasheya.

Isixazululo: Kucatshangelwe izinketho ezahlukene, okuhlanganisa nokukhipha amasheya enkampanini yokuphatha kumnikazi ngamunye wokuqashisa. Nokho, ngenxa yenani Labanikazi Bokuqashisa ngabanye, umthwalo wokuphatha uthathwe njengomkhulu kakhulu.

Esikhundleni salokho, abanikazi bamasheya bamanje basungule futhi bakhokhela amasheya e-Management Company e-Isle of Man Trust, lapho isigaba Sabahlomulayo sachazwa njengabanini-masheya bamanje bezakhiwo ezihlukahlukene emphakathini.

Umphumela: Ukusungulwa kwe-Isle of Man Trust kususe ngempumelelo izimpahla ezinkulu ezimpahleni zomuntu siqu zabanikazi bamasheya be-Management Company, kwanciphisa izingxabano ezingaba khona zefa kanye nokulandelana. Iphinde yaqinisekisa ukuthi itayitela le-Freehold liphathwa ngokuhlanganyela nangokungachemi ukuze kuzuze bonke Abanikazi Bokuqashisa. Ama-Trustees angochwepheshe be-Trust anikeze ukwengamela okungathathi hlangothi nokuhlangenwe nakho, ukuphatha ngendlela efanele kanye nokuthuthukisa ukungafihli. Izintshisekelo zabanikazi bomqashi zavikelwa, futhi uhlelo lwaqinisa ukuzwana komphakathi ngokuhlanganisa ubunikazi nokuphatha kanye nenzuzo ehlangene yabahlali basemakhaya asebethathe umhlalaphansi.

Isiphetho

I-Isle of Man Trust iyithuluzi lezezimali elinamandla neliguquguqukayo elinikeza okungaphezu nje kokusebenza kahle kwentela. Ihlinzeka ngohlaka oluvikelekile noluguquguqukayo lokuvikela izimpahla, ukuhlela ikusasa, nokusekela imizamo yokusiza umphakathi. Uma ungathanda ukukhuluma nathi mayelana nokuthi i-Isle of Man Trust ingakufanelekela kanjani wena noma amakhasimende akho, sicela usithinte: iseluleko.iom@dixcart.com. IRubrikhi yokulawula

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Ibhaliswe e-Isle of Man. Inombolo yenkampani 45258

I-Isle of Man Trust Basics: Iziqinisekiso Ezintathu

Posted on | by UCharlotte McGonigle

Ama-trust ahlinzeka ngohlelo olusemthethweni lokuhlukaniswa kwetayitela elisemthethweni nelilinganayo ezimpahleni ezichaziwe. Nokho, ukuze i-Trust isebenze kufanele yakhiwe ngendlela efanele.

Phakathi kwezinye izidingo zomthethosisekelo, iziqinisekiso ezintathu kufanele zibe khona ekuqaleni. Imfundiso yeziqinisekiso ezintathu iyisimiso esiyisisekelo ku-Trust Law futhi iqinisekisa ukuthi i-Trust ikhona ngaphansi komthetho, ingasetshenziswa futhi iyasebenziseka. Kalula nje, i-Trust ngeke ibe khona ngaphandle kwalezi ziqinisekiso ezintathu.

Kulesi sihloko esifushane, sibheka imfundiso yeziqinisekiso ezintathu, kungani zibalulekile nokuthi yini engenzeka uma i-Trust ingakhiwa kahle:

  1. Ukuqinisekisa Kwenhloso
  2. Ukuqiniseka Kodaba Lwesihloko
  3. Ukuqiniseka Kwezinto
  4. Izinkinga Ngokungaqiniseki
  5. I-Dixcart ingasiza kanjani

1. Ukuqiniseka Kwenhloso

Ukuqinisekisa kwenhloso kudinga ubufakazi obucacile bokuthi umhlali wayehlose ukwakha iThrasti okungukuthi ukuphoqelela noma ukuthatha umsebenzi owuphawu lweThrasti isb. umsebenzi wokubamba indawo noma ukuyisebenzisela inzuzo Yomhlomuli.

Izinkantolo zithatha indlela eqondile yokunquma isiqiniseko senhloso. I-Settlor kufanele ibonise inhloso engaguquki yokuphoqelela imisebenzi ephoqelelayo Kuma-Trustees ngokuziphatha kwawo nangamazwi (akhulunyiwe noma abhaliwe).

Ngokwengqikithi ye-Express Trust iNkantolo izonquma inhloso ngokuhlonza incazelo yamagama asetshenziswe ezinhlinzekweni ze-Trust Instrument (isb. I-Trust Deed noma i-Will). Ithuluzi lizophinde lichaze uhlobo lobudlelwano nomsebenzi, okuhlanganisa noma imaphi amalungelo amakhulu nemisebenzi edalwe yilo. Ukuhlukaniswa kwe-Trust Property kuphinde kubonise inhloso isb. ukwakhiwa kwama-akhawunti asebhange ngenjongo ethile noma izimpahla zokubeka uphawu zabahlomuli abathile. Ngalo mqondo, inhloso inqunywa ngokuvumelana nesimiso esithi 'into engaphezu kwefomu', okusho ukuthi uma inezici ze-Trust, iyiThrasti, ngaphandle kwanoma imaphi amalebula njll. ahlobene nohlelo.

Isiqiniseko senhloso siyisisekelo salo lonke uhlelo lwe-Trust, futhi ngisho nalapho kunengxabano ngodaba oluthile oluphathelene nodaba noma izinto kuvamile ukuba iNkantolo ihlole ukuthi yayikhona yini inhloso edingekayo yokudala iThrasti nhlobo. Phela iTrust ibeka umsebenzi; akunakwenzeka ukuthi umuntu ohlose ukuphoqelela umsebenzi uma ungacacile kangangokuthi ama-Trustees anikezwe umsebenzi wokuwenza angakwazi ukuqiniseka ukuthi yini edingekayo kubo.

Ngaphandle kwenhloso ecacile, i-Trust okuhloswe ngayo ingase yehluleke futhi ithathwe njengesipho nje noma isibopho sokuziphatha esingabopheli. Isibonelo, lapho izimpahla zinikezwe isipho ku-Trust, kodwa i-Settlor igcina ukulawula I-Trust Property ingase yehluleke ukuthi isabhekwa njengengxenye ye-Settlor's Estate futhi ngenxa yalokho isatshalaliswe ngokuvumelana ne-Will yabo noma imithetho ye-intestacy.

Endabeni ye-Express Trust, ukuba khona kwethuluzi elifana ne-Trust Deed kuwubufakazi benhloso yokudala i-Trust. Lapho a Umphathiswa onguchwepheshe uthembisene umshado, okusalungiswa kufanele kunikeze i-Settlor isiqiniseko.

2. Ukuqiniseka Kodaba Lwesihloko

Ukuqiniseka kwesihloko kuhlanganisa izici ezimbili ezihlukene:

  1. Izakhiwo zokuthembela: Kumelwe kwenzeke ukuhlonza Isakhiwo Sokuthenjwa.
  2. Ilungelo elizuzisayo: Kufanele kwenzeke ukuthola intshisekelo Yomhlomuli kuleso sakhiwo se-Trust.

Ama-trust abonakala ngezici ezimbili eziyinhloko, umsebenzi kanye nelungelo lendawo.

Umsebenzi wokubamba Impahla Yesikhwama Sabahlomulayo noma ukuyisebenzisela inzuzo yabo awusho lutho lapho Isakhiwo Sesikhwama esihlobene nomsebenzi singakwazi ukukhonjwa. Ngokunjalo, Abahlomuli abakwazi ukugomela intshisekelo yabo elinganayo ku-Trust Property lapho ingeke ikhonjwe khona.

Ngokuvamile lezi zindaba ziphuma encazelweni ye-Trust Property, ikakhulukazi lapho ziyingxenye yenqwaba enkulu. Isibonelo, lapho i-Settlor imemezela i-Trust engaphezu kwama-5 kwayi-10 amadayimane ayo, uma amadayimane athile engaziwa noma ebekwe uphawu, ama-Trustees ngeke akwazi ukuhlonza ukuthi yimaphi amadayimane angu-10 abawaphethe ku-Trust futhi Abahlomuli ngeke babone ukuthi yiliphi banamalungelo okuthi. Kulesi sibonelo, amadayimane angase abe namanani ahlukene (isb. ukusika, ukucaca, isisindo njll.), awafani. Le Trust ingase yehluleke ngenxa yokuntula isiqiniseko sesihloko.  

Uma I-Trust Property noma izintshisekelo Zabahlomuli zingaqinisekile, I-Trust ingase yehluleke. Ukungaqiniseki odabeni kungase kubangele ukuthi impahla ye-Trust okuhloswe ngayo ibuyele ku-Settlor's Estate futhi ngenxa yalokho izosatshalaliswa ngokuvumelana ne-Will yabo noma imithetho ye-intestacy.

Esimeni se-Express Trust, ngokuvamile I-Trust Property idluliselwa kuma-Trustees lapho i-Trust yakhiwa ngokusemthethweni, futhi zonke izithakazelo zichazwe ngaphakathi kwe-Trust Deed ebhalwe kahle. Lokhu kuqinisekisa ukuthi ama-Trustees ayazi ukuthi yiziphi izimpahla aziphethe nokuthi ukweleta bani imisebenzi yokwethembeka.

3. Ukuqiniseka Kwezinto

Isiqinisekiso sezinto siqinisekisa ukuthi Abahlomulayo BeThrasti babonakala ngokucacile, noma iThrasti kufanele inikeze indlela ecacile yokuhlonzwa kwabo. Ngokuvamile, izinjongo zeThrasti kuzoba abantu, nakuba esimweni se-Isle of Man Purpose Trust izinto ziyizinjongo ezivunyelwe zeThrasti. Izinjongo zeThrasti zidinga ukuqinisekiswa ukuze iThrasti ikwazi ukulawulwa futhi iphoqelelwe yiziNkantolo lapho kudingeka khona.

Ukuhlolwa okusemthethweni kokuqiniseka kwezinto kuyehluka kuye ngohlobo lwe-Trust okukhulunywa ngayo. Isibonelo, izinga elikhulu lokuqinisekisa liyadingeka ukuze kukhonjwe izinto ze-Fixed Trust uma kuqhathaniswa ne-Discretionary Trust, njengoba izinto ziqinisekile.

Ukuhlolwa okuqinile okuncane kokunquma izinto ezisetshenziswa kuzo I-Discretionary Trusts kudinga kuphela ukuqiniseka komqondo, okudinga izigaba zezinto ukuthi zichazwe ngokucacile, kodwa akudingekile ukuba kube uhlu oluthile - ezimweni ezinjalo ummangali kuzodingeka aqinisekise ukuthi bangaphakathi kwesigaba esichaziwe Somhlomuli. Leli zinga elihlukile lisuka ekutheni amandla ama-Trustees avumela ukuthi anqume ukuthi yiziphi izinto ezizuzayo ngaphansi kweThrasti. Izinto ezingaphansi kwe-Discretionary Trust azinayo inzalo elinganayo kuze kube yilapho i-Trustee yenzelwa izinqumo ezivuna zona. Kusetshenziswa izinga elifanayo lapho amandla okuqokwa enikezwa ngaphansi kwelungiselelo, njengoba ama-Trustees asebenzisa lawo mandla kuwukuzikhethela.

Izinto ezithile ziqinisekisa ukuthi ama-Trustees angakwazi ukwenza imisebenzi yawo ngempumelelo nokuthi iThrasti ingaphoqelelwa yilabo noma egameni Labahlomulayo. Ngaphandle Kwabahlomulayo abakhonjwe ngokucacile kungase futhi kuveze ubunzima bokusebenza isib. ukukhokha okungafanele kungase kube maningi amathuba okuba i-Trustee ingaboni ukuthi yenza inkokhelo kumuntu ongafanele noma ngenxa yokuthi izinto zangempela azikwazi ukufakazela ukuthi zimi ukuze ziphoqelele umthetho. Themba futhi uvimbele inkokhelo engalungile. Ekugcineni, ngaphandle kwezinto ezichazwe ngokucacile i-Trust ingathathwa njengengenalutho ngenxa yokungaqiniseki.

4. Izinkinga Ngokungaqiniseki

Uma noma yikuphi kweziqiniseko ezintathu zingekho, i-Trust ingase ithathwe njengeze, okungenzeka ibangele izinkinga ezimbalwa, ezingafaka:

  • Ukwehluleka kweTrust: Kalula nje, i-Trust ingase ingabi khona, okusho ukuthi abukho ubuhlobo obusemthethweni be-Trust obakhiwe. Ngakho-ke, indawo ayidluliselwa ku-Trust futhi ama-Trustees abanalo itayitela elisemthethweni noma athole igunya noma isibopho sokuyiphatha.
  • Ukuguqulwa Kwezakhiwo: Uma i-Trust ingakhiwa ngendlela efanele, indawo obekuhloswe ngayo ukuthi idluliselwe ku-Trust ingase ibuyiselwe ku-Settlor's Estate isb. ingase idlule ngokuvumelana nencwadi yefa ye-Settlor noma imithetho ye-intestacy.
  • Imiphumela Yezomthetho Nentela: Kungase kube nemithelela yezomthetho neyentela kukho kokubili i-Settlor kanye Nabahlomuli abahlosiwe isb. izikweletu zentela ezingahlosiwe noma isidingo se-Probate.
  • Amalungelo Abahlomuli: Abahlomuli abahlosiwe bangase bangabi namalungelo angaphoqelelwa kusakhiwo noma izinzuzo ezingaphansi kweThrasti, njengoba iThrasti ngokwayo ingekho ngokusemthethweni.

The ukuqokwa koMphathi Ochwepheshe inikeza isiqinisekiso sokuthi iziqinisekiso ezintathu zikhona lapho kwakhiwa i-Trust nokuthi yonke eminye imicikilisho iyahlangatshezwana nayo.

5. I-Dixcart Ingasiza Kanjani

I-Dixcart inokuhlangenwe nakho okubanzi kuzo zonke izinhlangano zaphesheya kwezilwandle futhi ingasiza ngokusetha nokuphatha okuqhubekayo kokuhlela kweklayenti lakho langasese kanye nesakhiwo sebhizinisi. Lokhu kubandakanya zonke izinhlobo zama-Trust kanye nanoma yiziphi Izimoto Zenjongo Ekhethekile noma izinhlangano zebhizinisi.

Kule minyaka engu-50 edlule, sakhe ubudlelwano bokusebenza obuqinile nabanye abeluleki abahamba phambili emhlabeni. Uma ungakaxoxi nomeluleki oqeqeshiwe, singakwazi ukuqondisa isingeniso ngokufanelekile.

NGICELA UQAPHELE: Lolu lwazi lunikezwe njengesiqondiso kusukela ngoJuni 2024 futhi akufanele luthathwe njengeseluleko. Lapho ucabangela ukusungulwa kwanoma iyiphi inhlangano kufanele ngaso sonke isikhathi uthole iseluleko sochwepheshe ngaphambi kokuthatha isinyathelo.

Thola in Touch

Uma ungathanda ukuxoxa ngezinsizakalo ze-Professional Trustee, noma ukuthi i-Dixcart Isle of Man ingakusiza kanjani ngeNdawo yakho noma Ukuhlela Ukulandelana, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Kusetshenziswa i-Isle of Man SPV yokuxhasa ngezimali Ukutshalwa kwezimali kwamazwe ngamazwe

Posted on | by UCharlotte McGonigle

Manje sesinesikhathi eside lapho izimakethe zomhlaba zinyakaziswa yimicimbi yamazwe ngamazwe. Isibonelo, inani lePondo laseBrithani (£GBP) lidangele (nakuba likhombisa izimpawu zokululama ngenxa yokusebenza kwemakethe ye-Bond) ngenxa yenhlanganisela yamandla omnotho akhule ekhaya kanye nawomhlaba jikelele (i-Brexit, ubhubhane, impi, ukwehla kwamandla emali et al) . Kodwa kulobu bunzima bezimali kunethuba elingase libe nenzuzo enkulu.

Kungase kube isikhathi esikahle ngalabo abazinze emnothweni othuthukayo emhlabeni ukuthi babheke ekutshalweni kwezimali kwamazwe ngamazwe, ukuphatha izimali ezibuthaka, izimakethe ezingaxazululeki, nanoma yimuphi umehluko wamazinga enzalo njll. Kodwa kwabaningi abanezinsiza zokwenza umsebenzi onjalo, njengokuthi Amahhovisi Omndeni, Izimali Zokulingana Ezizimele noma ngisho nama-HNWI anempahla ebalulekile, umbuzo wokuthi ungayisebenzisa kanjani kangcono le nzuzo ungaba yinkimbinkimbi futhi ungabonakali, uze uphumele ekukhubazekeni kokuthatha izinqumo - okubi nakakhulu, lokhu kungahambi kahle kungase kuholele ekulahlekelweni isikebhe ngokuphelele.

Kwa-Dixcart, sisebenza nohlu olubanzi lochwepheshe ukuletha izixazululo kumakhasimende anjalo. Kulesi sihloko sibheka ukuthi wena nabeluleki bakho ningayisebenzisa kanjani i-Isle of Man Special Purpose Vehicle (SPV) ukuze nivule ithuba lakho elilandelayo lokutshala izimali lamazwe ngamazwe:

  1. Kungani i-Isle of Man iyisinqumo esihle Semoto Yakho Yenhloso Ekhethekile?
  2. Yiziphi Izinhlaka Ze-Isle of Man Ezitholakalayo Ukuze Zisebenze Njengezimoto Zenjongo Ekhethekile?
  3. Ukusebenzisana Ngokumelene Nephothifoliyo Yakho Ekhona
  4. Yiziphi Izinsiza Zokubolekwa Ezikhona Emotweni Yenhloso Ekhethekile Ye-Isle of Man?
  5. Ingasetshenziswa Kanjani I-SPV Yase-Offshore Kutshalomali Lwamazwe Ngamazwe?
  6. I-Dixcart Ingasiza Kanjani Ngokutshalwa Kwezimali Kwakho Okulandelayo Kwamazwe Ngamazwe?

1. Kungani i-Isle of Man iyisinqumo esihle Senqola Yakho Ekhethekile?

Ngokuvamile, i-SPV yasolwandle izosetshenziselwa ukubiyela izimpahla nezikweletu ngokuphathelene nomsebenzi othile noma inhloso, ngaleyo ndlela kuncishiswe ubungozi. Isibonelo, ukuthenga isikhundla se-equity enkampanini, ukwenza ukuhlanganiswa nokuthengwa, ukuhlinzeka ngemali yengelosi ekuqaleni, ukugcinwa kwezikweletu, ukukhulisa imali eyengeziwe, ukuthenga izimpahla zikanokusho njll. Ukuhlela imoto yakho yokutshala izimali ngale ndlela kungaba umphumela obanzi we:

  • Ukuvikelwa ekungabini nazimali ngokubiyela izimpahla nezikweletu zoMnikazi Ohlomulayo kanye ne-SPV.
  • Kungase kungabi khona izidingo zokucwaningwa kwamabhuku lapho i-SPV ingaphansi komkhawulo wemiholo.
  • Ukunikeza ubumfihlo bezentengiselwano, kuncike kuhulumeni wendawo isb asikho isidingo sokuthi ama-akhawunti enziwe atholakale esidlangalaleni e-Isle of Man.
  • Ingavikela i-SPV ezinyathelweni ezingokomthetho ezithathelwa Abanikazi Abahlomulayo futhi ngokuphambene nalokho.
  • Ukunikeza isiqiniseko sezomthetho nesentela kuncike emandleni okusungulwa.
  • Futhi nokuningi…

Ngaphezu kwalokhu, izici ezimbalwa zenza i-Isle of Man ithuba elikhangayo lokufaka i-SPV yakho lapho utshala imali emazweni omhlaba:

Isikhathi Sentela

I-Isle of Man inombuso wentela ovuna izinhlangano zebhizinisi, okuyenza ibe indawo ekhangayo yokuhlanganisa ama-SPV ahloselwe ukutshalwa kwezimali. Okudumile ukuthi isiqhingi sizuza kulawa mazinga esihloko alandelayo:

  • 0% Intela Yenkampani
  • 0% Intela Yezinzuzo
  • 0% yentela ezinkokhelweni eziningi ze-Dividends kanye Nenzalo

Ngaphezu kwalokho, i-Isle of Man iwela ngaphansi kombuso we-VAT wase-UK, ongaba yinzuzo ezimeni ezithile. Amabhizinisi e-Isle of Man angabhalisela izinjongo ze-VAT, futhi azuze kokuhlangenwe nakho kwabahlinzeki besevisi kulolu hlelo kanye neHhovisi Le-VAT elisabela kakhudlwana ngokuvamile.

Kodwa-ke, kubalulekile ukuqaphela ukuthi kungase kube nentela ekhokhwayo endaweni yendawo lapho umsebenzi wenziwa khona kuye ngohlobo lomsebenzi ohlongozwayo kanye nemithetho yentela yendawo. Lena indawo eyinkimbinkimbi, futhi kubalulekile ukuxoxisana nomeluleki wezentela ofanelekile lapho kuhlelwa lokho. I-Dixcart inokuxhumana okubanzi okubanzi futhi ingenza izethulo ngendlela efisa ngayo.

Umbuso Wezomthetho

I-Isle of Man inemithetho yenkampani yesimanje futhi evumelana nezimo evumela ukudalwa kwezinhlobo ezahlukene ze-SPV. Imvelo yomthetho nayo ayikholelwa ukuthi uNkulunkulu akaziwa, ngakho-ke izinzile futhi ithembekile. Ukuvumelana nezimo okunikezwayo, kuvumela ama-SPV ukuthi ahlele izakhiwo zawo ukuze ahlangabezane nezinjongo zawo ezithile, kuyilapho isimo esihlala njalo sombuso wezomthetho sinikeza isiqiniseko.

Ukwengeza, nakuba uMthetho Wecala Lase-UK ukholisa, uMthetho we-Manx uhlukile futhi uzolandela kuphela Izibonelo Zezinkantolo Zase-England nase-Wales, uma singekho igunya lesi-Manx. Ngaphezu kwalokho, Imiyalo Yenkantolo Yamazwe Angaphandle ayinakuphoqelelwa ngokuqondile ngaphandle koMyalelo Wenkantolo waseManx ofana nawo. Njengoba Izinkantolo kanye nemithetho ye-Isle of Man yakhelwe ngokuvumelana nezimfuneko zayo, ibekwe kahle ngokukhethekile ukubhekana nezindaba eziphathelene noMthetho Wenkampani, Umthetho Wokuthenjwa, Nentela njll.   

Ngaphezu kwalokho, ababolekisi bangathola induduzo njengoba amacala asemthethweni abhalisiwe atholakala esidlangalaleni kusesho lwe-Isle of Man Companies Registry. Isibonelo, lokhu kuyimfuneko ezinkampanini ezakhiwe ngaphansi koMthetho Wezinkampani 1931. Ngakho-ke, imininingwane emayelana nazo zonke izinkokhiso ezikhona ezibhalisiwe iyatholakala kumabolekisi ku-inthanethi, uma efunwa.

Ukuma Kwembulunga yonke

I-Isle of Man 'igunyazwe' yi-OECD futhi ngenxa yalokho ithathwa njengesikhungo sezezimali esiphethwe kahle. Lesi siqhingi sinedumela lomhlaba wonke lokuba indawo elawulwa kahle enesimo sezepolitiki nezomnotho esizinzile. I-Isle of Man Financial Services Authority inendlela esheshayo yokulawula izinsizakalo zezezimali, iqinisekisa ukubusa okuhle, okuhlinzeka abatshalizimali nababolekisi ukuzethemba ebhizinisini. Lokhu kungenza imisebenzi efana nokuxhasa ngezikweletu ikhange nakakhulu kubabolekisi, njengoba i-Isle of Man kulula ukwenza ibhizinisi ngayo.

Izinkonzo Zochwepheshe Ezilawulwayo

I-Isle of Man inefa ekuhleleni kwamazwe ngamazwe futhi inikeza imboni yezinsizakalo zezezimali ethuthuke kahle, okuhlanganisa abahlinzeki besevisi abanolwazi oluphezulu, abafana no-Dixcart, abangasiza ngokusetha nokuphatha okuqhubekayo kwama-SPV. Ngaphezu kwalokho, umtshali-zimali kanye nomabolekisi bangathola induduzo eqinisweni lokuthi abahlinzeki benkonzo yezinkampani ze-Isle of Man kumele babe nelayisensi futhi balawulwa, ngokungafani nabalingani babo base-UK.

engalapho

I-Isle of Man itholakala maphakathi ne-Irish Sea, phakathi kwe-UK ne-Ireland, okwenza ifinyeleleke kalula kuzo zombili izindawo. Kodwa okubaluleke nakakhulu, isebenza endaweni yesikhathi efanayo ne-UK futhi ingu-+1 CET nje yemisebenzi yaseYurophu. Lokhu kuba seduze kwenza kube indawo ekahle kubantu ngabanye nezinkampani ezifuna ukumisa ama-SPV ukuze bathole izimakethe ezindaweni zesikhathi ezifanayo, njenge-UK noma ezinye izindawo zase-Europe.


2. Yiziphi Izinhlaka Ze-Isle of Man Ezitholakalayo Ukuze Zisebenze Njengezimoto Zenjongo Ekhethekile?

I-Isle of Man inikeza izinhlobo eziningi zezimoto ezizosebenza njengama-SPV futhi zitshale imali ngesikweletu noma ngezimali zokulingana. Ibhizinisi lingafakwa esiqhingini emahoreni angu-48 noma ngaphansi ngenani elincane lemali Yokubhalisa engu-£100 - izikhathi ezisheshayo ziyatholakala ngezindleko zikaHulumeni ezikhushuliwe. Kubalulekile ukuqaphela ukuthi imali yokuhlanganisa ayifaki imali yokugibela yomhlinzeki wesevisi.

Amabhizinisi afanelekile afaka:

I-Isle of Man Companies Act 2006 Inkampani

I-Isle of Man Companies Act 2006 (CA 2006) Inkampani iyimoto yesimanje enokuguquguquka okukhulu uma iqhathaniswa neNkampani yeNkampani ye-1931 evamile.

Ayikho imithetho yosonhlamvukazi abancane ku-CA 2006 Co njengoba inkampani ingase ihlanganiswe nesheya elilodwa, elingase libe nenani elilinganayo likaziro. I-CA 2006 Co imane idinga iHhovisi Elibhalisiwe, I-ejenti Ebhalisiwe kanye okungenani Nomnikazi Wamasheya oyedwa kanye noMqondisi oyedwa. Umqondisi angaba ongeyena owe-Isle of Man Resident, futhi Abaqondisi Bebhizinisi bavunyelwe. Akekho uNobhala Wenkampani odingekayo.

Zonke izinkokhiso zithathwa njengezingabhaliswa ngaphansi kwe-CA 2006 futhi izinkokhiso kufanele zibhaliswe phakathi nenyanga engu-1 yokudalwa. I-CA 2006 inikeza ukuguquguquka okwengeziwe mayelana nalokhu, njengoba izinkokhiso zingabhaliswa ngemva kwalesi sikhathi esiyinyanga engu-1. Eqinisweni ukubhaliswa kwenkokhiso enjalo cishe kuzoba isikhathi Sesivumelwano Semalimboleko futhi njenge-SPV, inkampani mancane amathuba okuba ibe nezindleko ezikhona noma izikweletu zohwebo njll.

Ubambiswano Olulinganiselwe Nobuntu Obuhlukene Bezomthetho

Njengoba kushiwo ku-Isle of Man Partnership Act 1909, Ubambiswano Olulinganiselwe ludinga okungenani Ozakwethu ababili, abakhiwe ngozakwethu Jikelele oyedwa noma ngaphezulu (GP) kanye nozakwethu abalinganiselwe (LP) noma ngaphezulu. Ubuncane bozakwethu oyedwa kufanele kube Isakhamuzi sase-Isle of Man.

Udokotela unesibopho sezomthetho esingenamkhawulo futhi ukhululekile ukuhlanganyela ekuphathweni kwansuku zonke kobudlelwane obunomkhawulo okungukuthi ukuphatha ukutshalwa kwezimali. Udokotela angaba yibhizinisi. Ngenxa yalesi sibopho sezomthetho, i-GP ngokuvamile iyiNkampani ye-Isle of Man Limited.

I-LP kuzoba umtshali-zimali, isikweletu sakhe esimisiwe ekuqaleni futhi silinganiselwe emalini enkulu noma empahleni enikelwe noma esele. Ngokuphambene, i-LP ayikwazi ukuzibandakanya ekuphathweni kwansuku zonke Kobambiswano, funa bathathwe njengodokotela bese bechayeka esikweletini esingenamkhawulo.

Ngaphezu kwalokho, ngaphansi koMthetho Wobambiswano Olulinganiselwe (Ubuntu Bezomthetho) 2011, Ubambiswano Olukhawulelwe lungahlanganiswa nomuntu osemthethweni ohlukene, ngaleyo ndlela ukwazi ukwenza inkontileka nokuba nengxenye esinyathelweni somthetho.

I-Limited Partnership iyibhizinisi elisobala ngezinjongo zentela ngakho-ke Izinzuzo zitholwa ngezilinganiso zomuntu siqu zentela zozakwethu (isb. intela yemali engenayo, intela yefa njll.).

Inkampani Yeseli Evikelekile (PCC)

I-Protected Cell Company (PCC) isebenza njengebhizinisi elisemthethweni elizimele, elihlonyiswe igunya lokuzibandakanya ezinkontilekeni, lithathe ubunikazi bezimpahla, futhi libe ngaphansi kwesinyathelo somthetho. Isakhiwo se-PCC sivumela ukwakhiwa kwenombolo engenamkhawulo yamaseli ahlukene. Iseli ngalinye lisebenza njengeyunithi ehlukanisiwe enezimpahla nezikweletu zalo, ezihlukaniswe ngokuhlukile kwamanye amaseli kanye nezimpahla nezikweletu ezingezona zamaselula ze-PCC.

Ngokuhambisana namasheya avamile angewona amaselula e-PCC, amasheya amaselula nawo angakhishwa. Umnikazi walawa masheya eselula uvunyelwe ukubamba iqhaza emisebenzini yeSeli elithile atshala kulo, ngamalungelo ashiwo yi-Articles of Association.

Ukubalwa kwezimali obala kuqinisekiswa ngokudinga isethi ehlukile yama-akhawunti kanye nembuyiselo yentela yeseli ngalinye. Ngaphezu kwalokho, Iseli ngalinye kufanele libonakale ngokucacile njengengxenye ye-PCC, futhi zonke izinkampani zangaphandle ezihweba ngeseli kufanele zisazi isimo salo ngaphakathi kwesakhiwo se-PCC.

Imodeli ye-PCC yethula isu elibalulekile Lomnikazi Ohlomula elihloselwe ukuchaza imisebenzi ehlukene kanye nezingozi ezihlobene. Isibonelo, umuntu angase ahlukanise imisebenzi yokuboleka neyezimali eyenziwa kwiSeli eyodwa ekutshalweni kwangasese okwenziwa kwelinye. Uma umtshali-zimali webhizinisi njenge-venture capital fund enza imisebenzi yezindawo eziningi, njengokutshala imali ekuqaliseni, amaseli asebenza njengezithiyo ezibonakalayo, ehlukanisa imisebenzi yebhizinisi ngalinye. Zingase futhi zenziwe ngendlela efanele ukuze zifinyelele ukuvuthwa ngezinsuku ezihlukene, zinikeze ukuguquguquka okwengeziwe.

Izinkulumo ezihloniphekile

Yebo kunezinye izinhlaka zomthetho eziningi ezitholakalayo ukuze zisebenze njenge-SPV, okuhlanganisa; Izinkampani Ezibophezelekile Ezikhawulelwe, Izisekelo kanye nama-Isle of Man Purpose Trusts. Ngayinye inezici ezihlukile ezingayenza ifaneleke kumongo olungile.

Ukucatshangelwa Kwezinto Zomnotho

Kubalulekile ukuqaphela ukuthi kunemithetho emayelana Nezinto Zomnotho e-Isle of Man naseChannel Islands. Amabhizinisi ahlanganisiwe kulezi zindawo, enza Umsebenzi Womkhakha Obalulekile, kuzodingeka ahlangabezane nezimfuneko ezithile ukuze abonise Umsebenzi Wokukhiqiza Ingeniso Eyisisekelo (i-CIGA) yenkampani yenzeka endaweni ethile (I-Isle of Man noma i-Channel Islands), ukuze ibe Isakhamuzi Sentela. I-CIGA ihlanganisa umsebenzi ofana nenhlangano eqondiswayo futhi elawulwayo endaweni, ukuba nenani elanele nelesilinganiso sabasebenzi abaqeqeshiwe (noma amahora okusebenza aqhubekayo) endaweni, ukuba khona ngokomzimba okwanele njll.

Isibonelo, uma umsebenzi webhizinisi okuwukuphela kwalo uwukuthola nokubamba amasheya, futhi amasheya okukhulunywa ngawo alawula iziteki kwezinye izinkampani, kuchazwa njengePure Equity Holding Company ngezinjongo Zezinto Zomnotho. Uma iPure Equity Holding Company ithola imali kulo msebenzi, kuzomele ikhombise i-CIGA. Lokhu kufezwa ngokuhlinzekwa kwabaqondisi, izinsizakalo ezihlukahlukene zokuphatha kanye neHhovisi Elibhalisiwe e-Isle of Man noma e-Channel Islands.

Ungayithola Inothi lesiqondiso se-Isle of Man kanye ne-Channel Islands mayelana ne-Economic Substance lapha.


3. Ukusebenzisana Ngokumelene Nephothifoliyo Yakho Ekhona

Njengoba kuphawuliwe esingenisweni, izimakethe zinzima njengamanje futhi kulabo abanemali eboshelwe kumaphothifoliyo abo, ukuqedwa kwezimali kungase kungabazuzisi kakhulu isib. kungase kuhlanganise noma yikuphi ukulahlekelwa. Uma ucabangela ukuxhasa ngezimali utshalomali lwakho olulandelayo lwamazwe ngamazwe kungaba yisixazululo esihle ngaphansi kwezimo ezifanele, kodwa ulivula kanjani inani kuphothifoliyo yakho ekhona ngaphandle kokubeka engcupheni ukukhula?

Emhlabeni wanamuhla kuyinsakavukela umchilo wesidwaba ukuthi abatshalizimali bahlele uxhaso olusekelwe empahleni ngokumelene nokuphepha okuvamile. Isibonelo, izinhlelo zokubolekwa imali ezifana nokubolekwa kwe-Lombard zinikeza usizo lwekhredithi oluvikelwe ekutshalweni kwezimali komuntu siqu okuwuketshezi komtshalizimali, okufana namasheya, amabhondi, noma izimali. Izindlela zokuthi izikhungo ezinjalo zisebenza kanjani kuxoxwa kafushane esigabeni 4.

Ngaphezu kwalokho, njengoba beqale e-USA, ababolekisi abangochwepheshe sebeqalile ukuvela emhlabeni wonke abangacabangela izinhlelo eziyinkimbinkimbi kakhulu ezicabangela izimpahla ezi-Illiquid, ezinamathelayo, noma ezingaphatheki. Izimpahla ezinjalo zivame ukunikeza inselele ukuzisebenzisa njengesibambiso sokuxhasa ngezimali njengoba zingenalo inani lemakethe elitholakala kalula njengezimpahla eziwuketshezi. Kanjalo, ukubolekisa ngalezi zigaba zempahla okungezona ezendabuko manje sekwenziwe kwenzeke ngezinkontileka zemishwalense ezihlinzeka ngesiqinisekiso senani lemakethe uma kwenzeka ukwehluleka ukukhokha.

Izimpahla ze-Illiquid ziqonde kakhudlwana kunezimpahla ezinamathelayo nezingaphatheki. Amalungiselelo anjalo angase adinge nje ukudalwa kwenkokhiso ngempahla ethengiwe exhaswa ngezimali isb lapho kwakhiwa indiza, inkokhiso ingase idalwe ngendiza, ngaleyo ndlela kuvunyelwe umebolekisi ukuba athathe indawo esemthethweni uma kwenzeka iphutha. Kuvamile ukuthi umabolekisi ezimweni ezinjalo aphinde athathe isibambiso phezu kwezinye izimpahla ezikuphothifoliyo yomboleki, njengohlelo lwesitayela sase-Lombard esiphawulwe ngaphambili, olunikeza umbolekisi isiqiniseko esengeziwe sokuvikela ekulahlekelweni.

Kubalulekile ukusebenzisana nomabolekisi ochwepheshe noma umeluleki oqeqeshiwe lapho uzama ukusebenzisa impahla enjalo njengesibambiso ukuze uqinisekise ukuthi uthola inani elifanele nelinembile.


4. Yiziphi Izinsiza Zokubolekwa Ezikhona Emotweni Yami Yenjongo Ekhethekile Ye-Isle of Man?

Nakuba i-Special Purpose Vehicle (SPV) ingaqongelela izimali ngezindlela ezihlukahlukene njengokukhipha imali ebolekiwe noma amanothi esikweletu, inonqwaba yamanye amasu ezezimali engasetshenziswa, okuhlanganisa nokuthola uxhaso lwezimali lwezikweletu ngezikhungo zamabhange noma abanye abaxhumanisi bezezimali. Noma amabhange amaningi esebenza e-Isle of Man - njenge-Barclays, i-RBSI, i-HSBC, i-NatWest, namanye - inhlangano ye-Isle of Man ayigcini kulezi zikhungo zezezimali, futhi amadili angahlelwa cishe nanoma yimuphi umbolekisi womhlaba, uma nje ukuhlangabezana nezindinganiso ezidingekayo zokuthobela. Inqwaba yezinsiza zokubolekwa kwemali iyatholakala kulezi zimo, kodwa Izinsiza Zenzalo Ethwalwayo, Izinsiza Ze-Capital Call, I-Margin Loan Facilities, futhi ikakhulukazi, I-Net Asset Value (NAV) Facilities ngezinye zezinto ezivame kakhulu.

Izinsiza ze-NAV, ikakhulukazi, zibone ukuthandwa okukhulayo, ikakhulukazi phakathi kwezimo zemakethe ezishibhile, lapho Abanikazi Abahlomulayo bengase bancamele ukugwema ukuvala ukutshalwa kwezimali kwabo ngokulahleka okungenzeka. Kodwa yiziphi izinsiza ze-NAV?


Izinsiza Zenani Lempahla Yesamba (NAV).

Izinsiza ze-NAV ziwuhlobo lwemali mboleko evikelekile, lapho isibambiso sihlanganisa izimpahla ezivela emotweni yokutshala imali, njenge-Private Equity Fund, i-Hedge Fund, noma iphothifoliyo yokutshala izimali. Banikeza abatshalizimali izindlela zokuboleka ngokumelene nevelu yempahla yabo ngaphandle kokukhipha izinto zabo. Ubukhulu bendawo yemalimboleko bunqunywa 'Inani Lempahla Yesambatho', elibalwa njengesamba senani lezimpahla ezipakishiwe, ngemva kokudonsa izikweletu nezikweletu.

Ngaphansi kwalezi zinhlinzeko, ababolekisi ngokuvamile banweba umugqa wesikweletu ngokusekelwe engxenyeni ethile Yevelu Yempahla Yesamba. Inani lemalimboleko lincike ekuhlaziyeni kombolekisi kwekhwalithi nenani lemali yezimpahla eziyisisekelo, kanye nokungena nokusatshalaliswa kwemali enyukela kubatshalizimali kusukela kulezo zimpahla.

Ezimweni eziningi, umbolekisi uzothola isibambiso ngezimpahla ezifanele, njengamasheya ku-Master Fund/Feeder Fund noma imoto ephethe utshalomali. Kodwa-ke, imigomo Yezinsiza ze-NAV ingahluka kakhulu, kuye ngomboleki, amaqembu axhunyiwe, noma iyiphi imoto yokubamba ehilelekile, kanye nohlobo lwezimpahla eziyisisekelo. Ukwengeza, izilinganiso zenzalo zingalungiswa noma ziguquguquke, futhi umbolekisi angase agcine ilungelo lokuthatha izimpahla noma aphoqe ukuthengisa uma kwenzeka kuba nephutha lemalimboleko ye-SPV.

Izinsiza ze-NAV zinikeza abatshalizimali ukufinyelela okulula kumali engenayo ngaphandle kokubaphoqa ukuthi bakhiphe imali abayitshalile. Lokhu, kubenza bakwazi ukusebenzisa amathuba amasha okutshalwa kwezimali ngokushesha, ngaphandle kokuba nomthelela ekukhuleni okuhlanganisiwe kwezimpahla zabo ezitholiwe. Isikhungo semalimboleko singase futhi sihlanganise noma yiziphi izindleko eziqhubekayo noma ezingalindelekile, njengokuhlenga noma izinkokhelo ezingokomthetho, ezinikeza imoto yokutshalwa kwezimali into yokuzinza nokuqina.


5. Ingasetshenziswa Kanjani I-SPV Yase-Offshore Kutshalomali Lwamazwe Ngamazwe?

Uma imali isitholiwe ngoxhaso lwangasese, ukuhlelwa kwemali mboleko njll. kunezindlela eziningi i-Isle of Man SPV engase isetshenziswe ngayo ukufeza izinjongo zakho zezezimali. Ngokuvamile lokhu kufaka phakathi imisebenzi efana nokupakisha izimpahla njengesibambiso, ukuzibandakanya ezezimali ezihlelekile, njengemoto yokutshala imali, ukuthenga impahla kanokusho njll.

Ezinye zezinto ezisetshenziswa kakhulu esizibonayo yilezi:

Investment Vehicle

Nakuba i-Isle of Man SPV ingase isetshenziselwe ukwakha izimoto zokutshala izimali ezivulekile noma ezivaliwe zezinkampani ezifana ne-hedge funds, i-private equity funds, noma i-venture capital funds eyenza ukutshalwa kwezimali kwamanye amazwe, izinkampani ezilula zokutshala izimali zivame ukusetshenziselwa izinhlelo ezizimele. Inkampani yokutshalwa kwezimali ye-archetypal izosebenzisa i-Isle of Man SPV ukuze ihlanganise imali yokutshala imali kubatshalizimali ezindaweni eziningi noma abafuna ukwenza umsebenzi wokutshala imali emakethe yangaphandle. Isibonelo, izimali zingavela e-Hong Kong, Singapore kanye nanoma iyiphi inombolo yezindawo ezilinganayo, ziye e-Isle of Man SPV ebese ithenga ukulingana nge-SPV yase-UK eyenza umsebenzi wokwakha nokuqashisa noma ukuthengiswa kwe-UK Real estate, ukuqala. noma amabhizinisi akhulayo, ngombono wokuthola nokuqongelela Izabelo ezikhokhelwa abaninimasheya ukuze baphinde batshale imali.

Ukuthenga Impahla Kanokusho

Cishe kuzo zonke izimo, lapho iklayenti lifuna ukuthola impahla esezingeni eliphezulu, njengeyacht noma ijethi, i-SPV iyindlela engcono kakhulu yokuthenga. Isakhiwo esiqondile sizoqondiswa intela nezeluleko zezomthetho kodwa ngokuvamile sizophatha izinzuzo eziningi zoMnikazi Ohlomulayo isb. ukukhawulela isikweletu / ukuchayeka, ukuhlela intela, ukukhululwa okungaba khona ku-VAT noma ukubuyiswa njll. Ama-SPV e-IOM akhanga kakhulu kulabo abangewona Abahlali Bentela abantu abasebenzisa ubuciko ukuze bazisebenzisele bona siqu, noma kwezinye izimo inhlanganisela yokusetshenziswa komuntu siqu kanye neshatha yezohwebo.Isihloko Sakho Esikhangayo Isihloko Sakho Esikhangayo

Ungakwazi funda kabanzi mayelana nokusetshenziswa okuhlukahlukene nezici ze-Isle of Man Companies lapha.


6. Singakusiza Kanjani Ngokutshalwa Kwezimali Kwakho Okulandelayo Kwamazwe Ngamazwe?

I-Dixcart ingasiza ngesakhiwo sakho samazwe ngamazwe, ukumisa kanye nokuphatha izakhiwo zaphesheya kwezilwandle ezidingwa ukuhlela kwakho. Sisebenzisana eduze namakhasimende kanye nabeluleki bawo ukuze siqinisekise ukuthi i-SPV iphathwa ngendlela efanele, ukuze kube lula izinjongo zakho.

I-Dixcart Group ibilokhu iletha izinsiza ezisezingeni eliphezulu zaphesheya kwezilwandle kumakhasimende nabeluleki bawo iminyaka engaphezu kwengama-50, ngokuhweba ngamahhovisi e-Isle of Man kusukela ngo-1989. Ngalesi sikhathi, sakhe ubudlelwano bokusebenza obuqinile nabanye abeluleki abahamba phambili emhlabeni - ngakho-ke, Uma ungakaxoxi nomeluleki oqeqeshiwe, singenza isingeniso ngokufanele.

*Sicela uqaphele ukuthi lolu lwazi akufanele luthathwe njengeseluleko sezezimali, futhi singancoma ukuthi uxhumane nathi ngemininingwane enikeziwe noma uxoxisane nomeluleki wakho onguchwepheshe ngaphambi kokuthatha noma yisiphi isinyathelo.


Thola in Touch

Uma udinga ulwazi olwengeziwe mayelana nokusetshenziswa kwe-Offshore SPVs, noma izakhiwo ze-Isle of Man, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Iyini inkampani ye-Isle of Man 2006 Act?

Posted on | by UCharlotte McGonigle

I-Isle of Man Companies Act 2006 (CA 2006) yethula lokho ngokuvamile okubizwa ngokuthi i-New Manx Vehicle (NMV). Izinkampani ezihlanganiswe ngaphansi kwe-Isle of Man Companies Act 2006 zihlinzeka ngohlobo lwesimanjemanje noluguquguqukayo lwebhizinisi kunalezo ezakhiwe ngaphansi komkhuba ovamile. I-Isle of Man Companies Act 1931.

Nakuba i-NMV isihlale nathi iminyaka ecishe ibe ngu-20, amakhasimende nabeluleki bawo bavame ukubuza mayelana nezici zeNkampani ye-CA 2006 nalapho benikeza isixazululo esifaneleka kakhudlwana. Sithemba ukuthi lokhu kubuka konke okufushane kuzonikeza isiqalo, kodwa njalo wamukele noma yimiphi imibuzo amakhasimende nabeluleki abangaba nayo.

Kungani Ufaka Inkampani Yakho e-Isle of Man?

The I-Isle of Man ‘igunyazwe’ yi-OECD ngokubona ukuzibophezela kanye nobuholi beSiqhingi ekwenzeni ngcono ukubeka izinto obala kanye nokusungula ukucobelelana ngolwazi okusebenzayo ezindabeni zentela. Isiqhingi sithathwa emhlabeni jikelele njengesikhungo sezimali esilawulwa kahle phesheya kwezilwandle futhi sijabulela ubudlelwano obuqinile nazo zonke izikhungo zamabhange ezinkulu. Ngaphezu kwalokho, i-Island inikeza inhlanganisela kahulumeni olungele amabhizinisi kanye nepolitiki, imithetho ehlala isikhathi eside, Umthetho Wecala othembekile kanye nohlelo lwentela oluzuzisa kakhulu. Izilinganiso eziyinhloko zentela zihlanganisa:

  • 0% Intela Yenkampani
  • 0% Intela Yezinzuzo
  • Intela yefa engu-0%
  • 0% Ukubamba Intela Kwezabelo
  • I-Isle of Man ikunyunyana yentela ne-UK, futhi izinkampani ze-Isle of Man zingabhalisela i-VAT e-UK.

Izici ze-Isle of Man 2006 Act Company

Umthetho we-Isle of Man Companies Act 2006 uhlinzeka ngemoto yebhizinisi ehlelekile eyehlisa ngokuphawulekayo umthwalo wehhovisi wokusebenzisa i-Isle of Man Company. Isibonelo, uMthetho udinga kuphela ukubika okwenziwe lula kanye nemihlangano encane ukuze ugunyaze izenzo ezithile.

Izinkampani ze-Isle of Man CA 2006 nazo zivumela ukuguquguquka okukhulu ekuphathweni kwazo kwebhizinisi, isibonelo, kungase kube nomuntu oyedwa noma uMqondisi Webhizinisi futhi asikho isidingo sokuba unobhala Wenkampani. Nokho, a Ummeli obhalisiwe kufanele uqokwe ngaso sonke isikhathi, ongakwenza funda mayelana lapha.

Ngaphezu kwalokho, ungakwazi manje bhalisa kabusha Inkampani ye-Isle of Man CA 2006 eNkampanini ye-CA 1931.

Ukusetshenziswa okuvamile kwezinkampani ze-NMV

I-CA 2006 Company's Objects ayikhawulelwe, ngakho-ke inkampane ingenza noma yimuphi umsebenzi osemthethweni odingekayo, ngaphansi Kwesifiso Sobungozi se-Trust & Corporate Service Provider.

Nakuba iNkampani ingaqhuba noma yimuphi umsebenzi, kukhona ukusetshenziswa okuvamile kwe-NMV:

  1. I-Equity Holding
  2. Ukutshalwa kwezimali kwangasese
  3. I-Luxury Asset Holding isb. Izikebhe ezinkulu
  4. I-Real Estate Holding

Ungakwazi funda kabanzi mayelana ne-Isle of Man Companies lapha.

I-Dixcart Ingasiza Kanjani?

Ukukhetha i-Trust & Corporate Services Provider efanele kubalulekile empumelelweni yesakhiwo sakho. I-Dixcart Management (IOM) Ltd iwumhlinzeki osungulwe kahle weTrust & Corporate Services onelayisensi futhi olawulwa e-Isle of Man futhi uyilungu le-Dixcart Group. I-Dixcart Group isalokhu iphethwe ngokuziqhenya umndeni ofanayo ngemuva kweminyaka engaphezu kwengama-50.

Ukuba khona kwethu kwemboni isikhathi eside kugcizelela ubungcweti bethu bokuzulazula ezinkingeni zokuphatha nokubusa kwebhizinisi.

Xhumana nathi

Uma udinga ulwazi olwengeziwe mayelana nokusetshenziswa kwe-Isle of Man Corporate entities noma Trusts, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

I-Offshore Trust Solutions ye-HNWI's Moving to the UK

Posted on | by UMegan Raguro

Ukuguqula intela yase-UK ye-Non-Domicile inhloso equkethwe kunkundla yenqubomgomo ye-Labour Party. Uhulumeni Wezabasebenzi ongenayo kungenzeka okhethweni Lukazwelonke olulandelayo, oluzobanjwa ngaphambi komhla zingama-28 kuJanuwari 2025, kodwa okulindeleke ukuthi lubanjwe ngonyaka wezi-2024.

Abasebenzi bebelokhu bexoxa njalo ngenhloso yokuchitha umbuso wamanje we-Non-Domicile ukuze bavune uhlelo lwesimanje lwabantu abahlala e-UK ngokweqiniso isikhathi esifushane.

Ngakho-ke, yini i-High-Net-Worth-Individuals (“ama-HNWI”) abeza e-UK okudingeka bayazi, futhi yimaphi amathuba okuhlela abanawo njengamanje abavulekele?

Kulesi sihloko, sibheka kafushane ukuthi i-Offshore Trust ingasetshenziswa kanjani ukuvikela nokukhulisa ingcebo engeyona eyase-UK yama-HNWI angewona ama-UK eza e-UK ukuzohlala nokusebenza. Sizocabangela:

  1. Uhlaka Lombuso Ongewona Owendlu
  2. Iyini i-Offshore Trust?
  3. I-Offshore Trust Solutions Yabantu Abangeyona I-Domiciled
  4. I-Dixcart ingasekela kanjani i-Offshore Trust Planning?

1. Uhlolojikelele lwe-UK Non-Domicile Regime

I-Domicile ingumqondo oyisisekelo we-Common Law oqashelwa emazweni afana ne-Australia, Canada, India, USA kanye ne-UK. Indawo yokuhlala idlulela ngalé kobuzwe, indawo yokuhlala noma ubuzwe futhi ichazwa lapho umuntu ebhekwa njengonekhaya lakhe laphakade noma anokuxhumana okukhulu nalo.

Umuntu angaba neNdawo eyodwa kuphela nganoma yisiphi isikhathi, ehlobene ekunqumeni umthetho wendawo osebenza ezindabeni ezihlukahlukene njengalezo eziphathelene nezindawo zentela, isibonelo,  Intela Yefa Yase-UK.

I-UK Domiciliary ingaphansi kwezintela zase-UK ezimpahleni zayo zomhlaba wonke, imali engenayo kanye nenzuzo yemali ngesisekelo Esikhulayo; uhlelo lwentela olutholakala kwamanye amazwe amaningi. E-UK, umuntu angathola i-UK Domicile ngezindlela ezinhlanu ezibanzi, kodwa ezintathu ezivame kakhulu yilezi:

  1. Indawo Yokudabuka
  2. Indawo Yokukhetha
  3. Kuthathwa Domicile

Abantu Okungebona Amakhaya abathuthela e-UK bazohlala Bengebona Amakhaya inqobo nje uma bengakayitholi I-Domicile of Choice noma babe I-Deemed Domicile.

Nakuba umuntu ehlala Engeyena Ikhaya, akukho ukuchayeka Entelani Yefa Yase-UK (“IHT”) ezimpahleni okungezona ezase-UK. Ngaphezu kwalokho, labo abanesimo sentela Okungeyona Eyasekhaya bangakhetha ukukhokhiswa intela Ngesisekelo Sokukhokhelwa Kwezimali, esingase sinikeze ukusebenza kahle kwentela kuye ngezimo zomuntu futhi ngokuvumelana neseluleko sentela sochwepheshe esitholiwe.

Kanjalo, labo bantu Abangenamakhaya banethuba lokusebenzisa igunya elihlonishwayo elingathathi hlangothi lentela, njenge-Isle of Man, ukuhlela izindaba zabo okungezona ezase-UK ngendlela ephumelelayo​ kanye nokwandisa noma yiziphi izinzuzo ezingaba khona.

Njengoba kuphawuliwe ngaphambilini, umbuso wamanje Ongeyona I-Domicile kungenzeka ube ngaphansi kwezinguquko esikhathini esimaphakathi nesikhathi eside. Okwamanje, nokho, izinketho zesakhiwo ezizanyiwe nezivivinyiwe ziyatholakala kubantu Okungebona Abahlali ukuze zisetshenziswe futhi zingase zisebenze ngaphansi kwanoma yiluphi uhlelo olufushanisiwe noma olubuyekeziwe ukuya phambili.

Insika yokuhlela ngaphambi kokufika kwama-HNWI Angahlali I-Domiciled yi-Offshore Trust.

2. Iyini i-Offshore Trust?

I-Trust iwuhlelo lokwethembeka lapho umuntu (“i-Settlor”) edlulisela ubunikazi bezakhiwo/izimpahla ezisemthethweni, kodwa ezingazuzisi noma ezilinganayo kumuntu noma abantu (“Umphathiswa”) ukuze abambe ukuze kuzuze ohlomulayo abakhethiwe noma isigaba sabahlomuli (“Abahlomulayo”).  

Itemu, i-Offshore Trust, isho iTrust exazululwe futhi ephethwe endaweni ehlukile kunezwe lasekhaya i-Settlor. Esimeni se-Offshore Trust yomuntu wase-UK Ongeyena I-Domiciled, lokhu kuhilela ukukhokhwa kweTrust yegunya okungeyona eyase-UK kanye nokuqokwa kwama-Trustees okungebona abase-UK. Lokhu kwenza i-Trust ibe ngaphansi komthetho wangaphandle, umthetho kanye/noma intela, ngokuvamile ehlinzeka i-Settlor kanye Nezihlomuli Ze-Trust ukusebenza ngempumelelo.

Ungakwazi funda kabanzi mayelana ne-Offshore Trusts lapha.

Ama-Trustees, ngokuvamile angochwepheshe, angabanikazi futhi aphatha izimpahla ze-Trust ngokuvumelana nezifiso ze-Settlor futhi ngokuvamile ngenjongo ethile njengokulondoloza ingcebo yomndeni, ukuvikelwa kwempahla noma ukuthuthukiswa kwentela. I-Trust Deed ichaza ngohlelo kanye nezinhlangano, ezisebenza njengombhalo womthethosisekelo weThrasti.

Ungakwazi funda kabanzi mayelana nokukhetha ama-Trustees akho Angochwepheshe lapha.

Okubalulekile, ama-Trust awawona amabhizinisi ahlanganisiwe i.e. awanazo izikweletu ezilinganiselwe noma ubuntu obusemthethweni obuhlukene njengenkampani noma inhlangano. Ngokwesibonelo, ngama-Trustees, hhayi i-Trust, engamangalela noma imangalelwe, inkontileka nezinkampani zangaphandle kanye/noma idale amacala.

3. I-Offshore Trust Solutions Yabantu Abangeyona I-Domiciled

Ngokusho kochwepheshe bentela abaqeqeshwe ngokufanele, kuvame ukutuseka ukuthi abantu abasezingeni eliphezulu, Abangenamakhaya bahoxise Ubuhlali babo bentela base-UK ukuze kuvunyelwe ukuhlelwa okufanele kwengcebo ukuthi kuqaliswe. Ngokufanelekile, lokhu kusho ukuthi noma yikuphi ukuhlela ngaphambi kokufika kufanele kwenzeke ngaphambi kokuqala konyaka wentela wokuqala we-UK Residence.

Umqondo we-Clean Capital ubaluleke kakhulu ngokuphathelene nokuhlela ngaphambi kokufika kwabantu abangenamakhaya. Phakathi kwezinye izinto, i-Clean Capital ichaza imali engenayo kanye nezinzuzo ezitholwe ngenkathi okungesona isakhamuzi sase-UK ezingabuyiselwa endaweni yokuhlala yentela yase-UK ngaphandle kwenkokhiso yentela. Ngemuva kokuthi i-Domiciliary yangaphandle ibe Isakhamuzi sase-UK, imali engenayo kanye nezinzuzo ezivela kwamanye amazwe azithathwa njenge-Clean Capital futhi zingakhokhiswa intela ngokuthunyelwa e-UK.

Empeleni, umuntu unezinketho eziningi azivulekele mayelana nokuvikelwa kanye nokutshalwa kwezimali kwezimpahla zabo okungezona ezase-UK, enye yezimo eziguquguqukayo esivame ukusiza ngayo amakhasimende, ukusungulwa kwe-Protected Trust, engadlala indima ebalulekile. iqhaza kukho kokubili okuhlela kwangaphambi kokufika nakulabo abaseduze kwesimo sendawo yokuhlala.

Ama-Trust Avikelwe

Eyethulwe ngo-2017, i-Trust Evikelwe iyi-Trust exazululwe ngumuntu Ongeyena Ikhaya ngaphambi kokuba Isakhamuzi Sentela ezweni elisha. Inhloso eyinhloko yaleyo Trust ukuvikela izimpahla zaphesheya kwezilwandle ze-Domiciliary yentela yezwe labo elisha Lokuhlala Kwentela.

Lesi sakhiwo ngokuvamile sihilela ukufakwa kwe- underlying Holding or Investment Company ukuze ilawule ngendlela esebenzayo lezo zimpahla ezikhokhelwe.

Kuvamile ukuthi iThrasti ikhokhelwe ngenani lemali ekuqaleni, futhi ingxenye esele Yemali Ehlanzekile ibolekwe ku-Trustee ngumuntu Ongeyena I-Domiciled. Ngaleyo ndlela ivumela i-Trust Fund ukuthi itshalwe ezimpahleni okungezona ezase-UK kanye ne-Domiciliary yangaphandle ukuthi ithole izinkokhelo zemalimboleko ye-Clean Capital ngaphandle kwenkokhiso yentela ekuthunyelweni kwayo. Lokhu kuyiqiniso futhi nganoma yikuphi ukukhula noma imali engenayo etholakala kulezi zimpahla, ezibuye zithathwe njenge-Clean Capital.

Ngaphezu kwalokho, inqobo nje uma imali engenayo yomthombo wase-UK igwenywa, imali engenayo kanye nenzuzo engaphakathi kwe-Protected Trust ingahlanganiswa ngaphandle kwentela, kuyilapho i-Trust iwela ngaphansi Kwesimiso Sendawo Evikelekile. Empeleni, lokhu kuzoqhubeka isikhathi eside njengoba i-Settlor ihlala Ingenalo Ikhaya, futhi I-Trust Fund ingangcolisiwe.

Uma ungathanda ukuthola okwengeziwe mayelana nemvelo kanye nobubanzi be-Trust, kanye nezingibe ezivamile, sidale uchungechunge lwamanothi awusizo ku-Isle of Man Trusts ukuze uthole inkomba:

  1. Ama-Offshore Trusts: Isingeniso (1 kwezi-3)
  2. Ama-Offshore Trusts: Izinhlobo Nokusetshenziswa (2 kwezi-3)
  3. Ama-Offshore Trusts: Ukungaqondi, Izingibe kanye Nezixazululo (3 kwezi-3)

4. I-Dixcart ingasekela kanjani i-Offshore Trust Planning

I-Dixcart Group isikhonze amakhasimende aphesheya iminyaka engaphezu kwengama-50 futhi Iqembu lihlala liziqhenya, liphethwe ngasese lomndeni ofanayo. Ihhovisi lethu e-Isle of Man selineminyaka engaphezu kwengu-30 lisebenza, libonisa ubuchwepheshe bethu nolwazi lwethu njengama-Trustees angochwepheshe kanye Nabahlinzeki Benkonzo Benkampani.

I-Isle of Man iyindawo egunyazwe kakhulu ye-OECD enomlando omude ezinsizeni ze-fiduciary nezomsebenzi. I-Island iyisikhungo esihle kakhulu sokuhlela amaKlayenti Azimele futhi ifaneleka kakhulu ukusungula Ama-Trust Avikelwe abantu abahamba phakathi kwezindawo, okuhlanganisa nokuthuthela e-UK.

E-Dixcart Isle of Man, sisebenza ngokukhethekile kumasevisi ama-HNWI afuna ukusungula ama-Trust. Indlela yethu yebhizinisi igxile ekugcineni ubudlelwano bekhasimende obusezingeni eliphezulu, besikhathi eside, ukubeka phambili isevisi ye-bespoke ngaphezu kwenani lamakhasimende esinawo.

Ithimba lethu le-Isle of Man lihlanganisa ochwepheshe abaqeqeshiwe be-Trust kanye nabasebenzi abadala abanolwazi, abayaziyo intela futhi abahlale bekhona ukuze banikeze ukwesekwa okuphelele ekwenzeni ukuhlela kwakho kwe-Trust kuzo zonke izigaba.

Thola in Touch

Uma ungathanda ukuxoxa ngokuthi ihhovisi lethu le-Isle of Man lingakuxhasa kanjani ukuhlela kwakho kwe-Trust kanye ne-Corporate, sicela uthinte u-Paul Harvey noma u-Glenn Blevins ngokusebenzisa: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Malta

Ukuthuthela eMalta - Ukusebenzisa i-Isle of Man Ukuhlela Impahla Yakho Kahle

Posted on | by UCharlotte McGonigle

Itholakala enhliziyweni yeMedithera, phakathi kwenyakatho ye-Afrika naseningizimu ye-Europe, i-Malta iyindawo yesimanje yezohwebo yamazwe ngamazwe edonsa umhlaba wonke.

I-Malta inomnotho ohlukahlukene onezinkonzo zezezimali ezithuthuke kahle, i-Fintech, Isayensi Nobuchwepheshe, i-eGaming, i-Maritime Services kanye nemikhakha yezokundiza. Ukwengeza, isiqhingi sinikeza izindlela ezibanzi zokuhlala ezitholakalayo, isimo sendawo ye-Schengen, izixhumanisi zokuhamba ezinhle kanye nohlelo lwentela olungase luzuzise. Ngenxa yalezi zizathu nokunye okuningi, iMalta iyindawo yokuzikhethela yemindeni ecebile, osomabhizinisi namabhizinisi emhlabeni jikelele. 

I-Malta inikeza abantu abathuthela ogwini lwayo umbuso okhangayo we-Non-Domicile onikeza abantu ukuguquguquka okukhulu uma kuziwa ekuhlelweni kwezindaba zabo zezezimali - yilapho kanye i-Isle of Man inganikeza khona amaklayenti inkundla yokuthuthukisa ingcebo yawo.

Kulesi sihloko sibheka kafushane ukuthi i-Dixcart ingasiza kanjani ngokuthuthela eMalta nokuthi labo bantu bangasebenzisa kanjani i-Isle of Man ukuvikela nokukhulisa ingcebo yezizukulwane, ihlanganisa:

  1. Ungaba Kanjani Isakhamuzi Sentela saseMaltese?
  2. Iyini Imithetho Yentela Yombuso Wokungewona Wasekhaya wase-Maltese?
  3. Abantu BaseMaltese Okungeyona I-Domicile Bayisebenzisa Kanjani I-Isle of Man Ukuhlela Umcebo?
  4. I-Dixcart Ingakusekela Kanjani Ukuthuthela kwakho eMalta & Nezinjongo Zokuhlela Umcebo

1. Ungaba Kanjani Isakhamuzi Sentela SaseMalta?

Kunamaqembu amabili ahlukene abantu uma sibheka indlela yokuba Isakhamuzi Sentela sase-Malta - laba yi-1) EU / EEA / Swiss Nationals, kanye no-2) Izizwe Zezwe Lesithathu. Okubalulekile, ngezinjongo zalesi sihloko, lapho noma yiluphi uhlobo lomuntu lungahlosile ukuhlala eMalta unomphela futhi lungenakho ukuxhumana okunamandla eMalta, womabili la maqembu angase athathwe njengomuntu ongahlali endaweni yentela. Kukhona nezinketho zokuHlala eziphoqelelayo ezitholakala eqenjini ngalinye ezinikeza izinzuzo ezifanayo futhi ezinezidingo ezifanayo ngobubanzi.

I-Malta iyilungu le-European Union (EU) kanye ne-European Economic Area (EEA). Kanjalo, I-EU / EEA Nationals ingaphila, isebenze futhi ifunde eMalta unomphela ngaphandle kweVisa noma Imvume Yokusebenza. Abantu baseSwitzerland nabo bayalijabulela leli lungelo. Laba bantu bangafaka izicelo ze- Uhlelo Lokuhlala nge Okugunyazwe Okubhalisiwe Okuphoqelekile, njenge-Dixcart Malta. Uhlelo Lokuhlala lunikeza isimo sentela esikhethekile kubafakizicelo abaphumelele abahlangabezana nezidingo.

Abantu Bezwe Lesithathu kuyodingeka ukuthi babambe iqhaza ohlelweni olufana ne Uhlelo Lokuhlala Lomhlaba Wonke noma abafake izicelo abaphumelele nabo bathola isimo sentela esikhethekile futhi banikezwe imvume yokuhlala efinyelela nakubondliwa babo, okuhlanganisa abashade nabo kanye nezingane. Isimo sentela esikhethekile esitholwe ngaphansi kwanoma yiluphi uhlelo sinikeza umuntu ilungelo lenani eliphansi elizuzisayo elingu-15% emalini engenayo yomthombo wangaphandle ethunyelwe eMalta, nethuba lokufuna ukukhululeka kwentela ephindwe kabili lapho kwenziwa iSivumelwano Sentela Ekabili esifanelekile. Imali engenayo etholakala eMalta intela ngenani eliphansi lama-35%. Izinga lenzuzo lingaphansi kwenani elincane lentela laminyaka yonke le-€15,000.

I-Malta Residency Programme kanye nezidingo Zohlelo Lokuhlala Lomhlaba Wonke zifaka:

  • Abafakizicelo kumele bakhokhe imali yokubhalisa yesikhathi esisodwa engabuyi engu-€6,000 kuHulumeni waseMalta. Lokhu kwehliselwa ku-€5,500 lapho I-Qualifying Property Holding ithengwa e-Gozo noma eNingizimu ye-Malta.
  • Awuzange uzuze emibusweni eminingi edlule noma ekhona yaseMalta.
  • Ubufakazi Besivumelwano Sokuqashisa kanye Nesimemezelo Sokuqasha, noma Isivumelwano Sokuthenga esihlobene Nendawo Efanelekayo Yokubamba Izakhiwo. I-Qualifying Property Holding idinga ukutshalwa kwezimali okuncane endaweni yase-Maltese engu-€275,000, noma €220,000 uma indawo iseGozo noma eNingizimu yesiqhingi. Esimweni seSivumelwano Sokuqasha, indawo yokuqasha kufanele ibize imali engekho ngaphansi kuka-€9,600 ngonyaka, noma u-€8,750 uma indawo iseGozo noma eNingizimu yesiqhingi. Isakhiwo asikwazi ukuvunyelwa noma ukuncishiswa.
  • Ubufakazi bezindlela zokuziphilisa (isib. izitatimende zasebhange, impesheni, amabhondi avikelekile, njll).
  • Unedokhumenti yokuvakasha evumelekile.
  • Ubufakazi bomshwalense wezempilo ophelele NOMA Isitifiketi Samalungelo esikhishwe Uphiko Lwamalungelo. Kufanele ihlinzeke ngekhava ngaphakathi kwe-EU kumfakisicelo kanye nabo bonke abantu abathembele kubo.
  • Iba nekhono kolunye lwezilimi ezisemthethweni zaseMalta (isiNgisi siwulimi olusemthethweni lwaseMalta).
  • Abafake izicelo kanye nabondliwa abaneminyaka engaphezu kwe-18 kufanele banelise izidingo zomuntu ezifanele nezifanelekile.
  • Thumela Imbuyiselo Yonyaka - nanoma yiziphi izinguquko ezibonakalayo ezithinta isimo sentela esikhethekile somzuzi.
  • Ungachithi izinsuku ezingaphezu kwezingu-183 kunoma iyiphi enye indawo, kunoma yimuphi unyaka wekhalenda.

2. Iyini Imithetho Yentela Yombuso Wokungewona Wasekhaya wase-Maltese?

Isibopho Sentela Yemali Engenayo Yase-Maltese sivela ngezindlela ezintathu, kuncike endaweni Yentela kanye Nesimo Sendawo yomuntu ngamunye - lezi zisekelwe kuMhlaba Wonke, Imali Ethunyelwayo noma Indawo.

Izakhamuzi Ezivamile ZaseMalta Eziyizakhamuzi Zentela Nezihlala Emizini zikhokhiswa intela ezimpahleni zazo zomhlaba wonke; okusho ukuthi yonke Imali Engenayo Nenzuzo Yemali ingaphansi kwentela yase-Maltese kungakhathaliseki ukuthi ivela kuphi noma yamukelwa kuphi. Lokhu kuyasebenza nakubantu abanesimo sokuba Isakhamuzi Sesikhathi Eside noma abaneSitifiketi Sokuhlala Unomphela noma Ikhadi Lokuhlala Unomphela.

Isimo Sokuhlala Esivamile saseMaltese sinqunywa umbuzo weqiniso, ohlobene nobude bokuhlala kanye nezibopho zomuntu siqu nezomnotho. Izinto iziphathimandla ezizozicabangela, zihlanganisa:

  1. Isisekelo Esihlala Njalo noma Esingapheli: Abantu abahlala eMalta unaphakade noma isikhathi esingaziwa ngokuvamile babhekwa njengezakhamuzi ezivamile.
  2. Isidingo Sosuku Lwe-183: Uma umuntu ehlala eMalta izinsuku ezingaphezu kwezingu-183 ngonyaka owodwa angase athathwe njengesakhamuzi esivamile.
  3. Ukuhlala njalo: Abantu abangahlangabezani nemfuneko yezinsuku eziyi-183, kodwa abavakashela njalo isikhathi eside isb. ngaphezu kweminyaka emi-3, bangaphinde babhekwe njengesakhamuzi esivamile.
  4. Izibopho Zomuntu Nezomnotho: Ukusungula ubuhlobo bomuntu siqu nezomnotho e-Malta kuyisici esibalulekile ekunqumeni Indawo yokuhlala Evamile isb ukuthenga ikhaya lomndeni njll.

Iziphathimandla zaseMalta azichazi i-Domicile ngobuzwe, kodwa lapho umuntu ecabangela Ikhaya labo laphakade okungukuthi lapho umuntu 'engowakhe', okusho izibopho ezibaluleke kakhulu kuneNdawo Yokuhlala kuphela. Lokhu kungaba abantu be-Domicile of Origin okungukuthi ngokujwayelekile Indawo yabazali babo, kungakhathaliseki izwe lapho umuntu azalelwa khona. Umuntu angase athole Indawo Yokuzikhethela uma ehlala ezweni ngenhloso yokulenza ikhaya lakhe laphakade. Nokho, abasitholi isimo se-Domicile uma behlose ukubuyela ezweni labo lase-Domicile noma bahlale ngolunye usuku, ngisho nalapho isikhathi siside noma singapheli. Akekho umuntu ongaba ngaphandle kweDomicile, futhi akekho umuntu ongaba neDomicile engaphezu kweyodwa ngesikhathi esisodwa.

Umuntu Oyisakhamuzi Esivamile kodwa ongahlali eMalta ukhokhiswa intela ngaphansi Kwesisekelo Semali Ethunyelwayo, ngakho-ke:

  • Yonke imali engenayo etholakala eMalta ingaphansi kwentela, kungakhathaliseki ukuthi yamukelwa kuphi.
  • Imali engenayo etholakala ngaphandle kwe-Malta ingaphansi kwentela yase-Malta kuphela uma nangezinga elamukelwa ngalo eMalta.
  • Izinzuzo ezinkulu ezivela ngaphandle kwe-Malta ziyi zingakhokhiswa intela, noma zitholwa eMalta.

Abantu abakhokhiswa intela ngaphansi Kwesisekelo Semali Ethunyelwayo bangaphansi komthetho okhethekile ohlinzeka ngesikweletu esincane sentela esingu-€5,000 ngonyaka (le ntela encane ihlukile ohlelweni Lwembulunga yonke kanye Nelendawo yokuhlala okungu-15%).

Ngokungafani nemibuso eminingi ye-Non-Domicile, umuntu angahlala Engahlali E-Malta unomphela.

Lokhu kusho ukuthi lapho Isakhamuzi Esingesona Isizinda Sentela singabonisa ukuthi izimali ezitholwe eMalta zisuka ezimpahleni eziphethwe phesheya njengemali enkulu njengefa, imali etholwa ngokuthengiswa kwempahla enkulu njll. zizothathwa njengezimali ezithunyelwayo futhi ngeke zihlupheke nge-Maltese. intela.

I-Dixcart Malta ihlonyiselwe ukunikeza Iseluleko Sentela mayelana nentela yase-Maltese kanye nombuso we-Maltese Non-Domicile. Uma ungathanda ukuxoxa ngokuthi umbuso usebenza kanjani nanoma imaphi amathuba ahambisana nezimo zakho, sicela uthinte UJonathan Vassallo e-Dixcart Malta.

3. Abantu BaseMaltese Okungeyona I-Domicile Bayisebenzisa Kanjani I-Isle of Man Ukuhlela Umcebo?

I-Isle of Man yaziwa emhlabeni wonke njengesikhungo sezezimali somhlaba wonke sokwenza kahle, esiziqhayisa ngohlelo lwezomthetho nokulawula oluyinkimbinkimbi, imboni yezinsizakalo ezithuthukisiwe kanye nefa elihlala isikhathi eside ku-Private Client kanye nokuhlelwa kwebhizinisi.

I-Isle of Man yaqanjwa 'Isikhungo Sezezimali Esingcono Kakhulu' kuma-International Investment Awards 2023, ehlula umqhudelwano onzima owawuvela eJersey naseGuernsey.

Lesi siqhingi siyiCrown Dependency ezibusayo eyenza eyakhe imithetho. Incwadi Yomthetho kanye Nomthetho Wecala ingeyesimanje futhi ivumelana nebhizinisi kodwa iyakhuthazela, inoxhaxha olubanzi lwezinkampani nama-Trust atholakalayo. Igunya liphinde libe nepolitiki yokuthi uNkulunkulu akaziwa ngakho-ke amakhasimende angathola induduzo ekuzinzeni nasekuthembekeni okunikezwayo.

Isiqhingi siphinde sibeke owaso umthetho wentela futhi sinikeze amanani ezihloko ezihlanganisa:

  • 0% Intela Yenkampani
  • 0% Intela Yezinzuzo
  • Intela yefa engu-0%
  • 0% Ukubamba Intela Kwezabelo
  • Izinkampani ze-Isle of Man ziyakwazi ukubhalisela i-VAT, futhi amabhizinisi ase-Isle of Man awela ngaphansi kombuso we-VAT wase-UK.

Ngenxa yombuso wentela okhangayo ongathathi hlangothi, abantu Abangebona Amakhaya abafuna ukuhlala nokusebenza eMalta bangakwazi ukuhlela izimpahla zabo okungezona ezaseMaltese ngendlela ezosiza ukukhula okuhle ngenani elingase libe khona e-Isle of Man, bakhiphe ukuhoxiswa kwezimali ezinkulu. ukuya eMalta ngaphandle kwentela yaseMalta. UJonathan Vassallo e-Dixcart Malta inganikeza isiqiniseko mayelana nempatho yentela yase-Malta yesakhiwo sakho esingaba se-Isle of Man mayelana nalokhu.

Intela iyindawo eyinkimbinkimbi futhi kufanele ngaso sonke isikhathi kufunwe Iseluleko Sentela esisebenzayo ngaphambi kokusungula noma yisiphi isakhiwo sasolwandle.

4. I-Dixcart Ingakusekela Kanjani Ukuthuthela kwakho eMalta & Nezinjongo Zokuhlela Umcebo

Ngemva kweminyaka engaphezu kwengu-50, i-Dixcart Group isalokhu izimele ngokuziqhenya yomndeni ofanayo. IQembu linamahhovisi ayi-7 emhlabeni wonke, okuhlanganisa kokubili iMalta kanye ne-Isle of Man. I-Dixcart isesimweni esihle kakhulu sokusiza amakhasimende nabeluleki bawo acabanga ukuthuthela eMalta futhi afune ukuhlela izimpahla zawo okungezona ezase-Maltese, noma ukubamba iqhaza ngaphakathi kwebhizinisi lase-Malta, ngendlela ephumelelayo yentela esebenzisa isakhiwo se-Isle of Man.

I-Dixcart Malta ingochwepheshe kuyo yonke imizila Yendawo yokuhlala etholakalayo futhi Banelayisensi yokusebenza Njengesibopho Esigunyaziwe Esibhalisiwe samakhasimende. Ngaphezu kwalokho, i-Dixcart Malta inganikeza Iseluleko Sentela kulabo abafuna ukusizakala ngombuso we-Non-Domicile onenzuzo kakhulu ngaphakathi kwe-Malta.

I-Dixcart Isle of Man iyiTrust Enelayisensi futhi Elawulwayo kanye Nomhlinzeki Wezinkonzo Zenkampani ethuthukise ububanzi obubanzi bezinsizakalo phakathi neminyaka yayo engu-30+ yokusebenza. Ithimba lethu e-Isle of Man liqukethe ochwepheshe abaqeqeshiwe nabasebenzi abaphezulu abanokuhlangenwe nakho okucebile. Lokhu kusho ukuthi ihhovisi lethu le-Isle of Man lingasekela ukuhlelwa kwakho kwebhizinisi kanye/noma kweTrust, kuzo zonke izigaba.

Thola in Touch

Uma ungathanda ukuxoxa ngokuthi i-Dixcart yethu ingasekela kanjani izinhlelo zakho mayelana ne-Malta kanye ne-Isle of Man, sicela ukhululeke ukuxhumana no-Jonathan Vassallo wase-Dixcart Malta noma u-Paul Harvey we-Dixcart Isle of Man nge:

I-Dixcart Malta: iseluleko.malta@dixcart.com

Ngenye indlela, ungaxhuma ne- UJonathan Vassallo ku-Linkedin.

I-Dixcart Isle of Man: iseluleko.iom@dixcart.com

Ngenye indlela, ungaxhuma ne- UPaul Harvey ku-LinkedIn.

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority

Inombolo yelayisense ye-Dixcart Management Malta Limited: AKM-DIXC-23