Iphakheji Yokuguqulwa Kwentela Yezinkampani ZaseSwitzerland Kuvunyelwe
Ngokomlando, izinkampani zaseSwitzerland zijabulele umbuso wentela ongatholakali wokuthola imali etholakalayo kanye nemali engenayo yezabelo.
Izinkampani zokuhweba, noma kunjalo, zihlale ziheha isilinganiso sentela sendawo (isifunda) sentela. Izinguquko ezintsha zentela zigxila ezinzuzweni zokuhweba.
Isilinganiso Sentela Entsha - eGeneva
Kusukela ngoJanuwari 2020, isilinganiso sentela yenkampani (intela yenhlangano ehlanganisiwe neye-cantonal) yazo zonke izinkampani eziseGeneva, kuzoba ngu-13.99%.
Izinga lentela yaseSwitzerland aliguquki kodwa amanani entela ezinkampani (intela yenhlangano, kanye nentela ye-cantonal) azohluka kuwo wonke amakonikoni ahlukahlukene aseSwitzerland, kuya ngamanani entela athile we-cantonal avunyelwe kuma-referendums, enzeka ngoMeyi 2019.
Background
I-European Union (i-EU) yanikeza iSwitzerland kuze kube sekupheleni kuka-2018 ukuqeda amalungelo amaningi entela angamukeleki emhlabeni jikelele. Inhloso enkulu yezinguquko ukufeza lokhu ngenkathi kugcinwa ukuheha kwamazwe omhlaba kweSwitzerland Corporate Tax Regime
Ngo-28 Septhemba 2018, okusalungiswa kokugcina 'kweFederal Act on Tax Reform Financing' (“TRAF”) kwamukelwa yiPhalamende laseSwitzerland.
Imiphumela yeReferendum
Inhlolovo ye-TRAF yenzeka ngomhlaka 19 Meyi 2019, kanti uMthetho omusha uzoqala ukusebenza ngomhlaka 1 Januwari 2020.
Iningi labavoti baseSwitzerland lamukele izinguquko zentela yenhlangano yaseSwitzerland ka-2020 futhi iningi labavoti baseGeneva labuye lamukela izinguquko zentela yaseGeneva (ikandoni ngayinye yayinevoti layo kuzinguquko zayo ezithile zentela).
Isifinyezo Semigomo
Ezingeni likahulumeni, imithetho yokwabiwa kwenzuzo yezinkampani eziyinhloko kanye namagatsha ezezimali aseSwitzerland kufanele isuswe.
Ezingeni le-cantonal, amalungelo entela ezinkampani zokubamba, izinkampani zokuhlala kanye nezinkampani ezixubekile azoqedwa.
Ibhokisi Lobunikazi
Inzuzo ephelele evela kumalungelo obunikazi basekhaya nakwamanye amazwe izokhokhiswa intela ngokwahlukana ngokuncishiswa okuphezulu kwama-90% (isilinganiso esiqondile ngokuya ngokuqonda kwe-cantonal). Le Patent Box Regime ihlangabezana nezinga le-OECD2 futhi ukukhululeka okuphezulu okungu-90% kuphoqelekile ezingeni le-cantonal.
Ngaphambi kokuthi Ibhokisi Le-Patent lifakwe okokuqala ngqa, izindleko ezihambisanayo ezikhokhelwa intela ye-R & D kumele ziphinde zibanjwe futhi zikhokhiswe intela.
Ukukhishwa kwe-R & D Super
Ukudonswa okuphezulu kwe-R & D okungu-50% kwe-R & D yasekhaya kungakhethwa, ezingeni le-cantonal.
Izinyathelo ezingeziwe
- Ukukhululwa kwentela sekukonke kwe-70% kuphoqelekile ezingeni le-cantonal; ibhokisi lobunikazi, ukuncishiswa okuphezulu kwe-R & D kanye nokuncishiswa kwenzalo okuyisisekelo (i-NID), ngokungeziwe ekwehleni okungenzeka kusuka ekushintsheni kwasekuqaleni kusuka enteleni 'enelungelo' kuya 'ejwayelekile', kuncike ekutholakaleni kwentela okuphelele okungama-70%.
- Ukunwetshwa kwamakhredithi entela ephansi kuzikhungo ezihlala unomphela zezinkampani zakwamanye amazwe; Izinkampani ezihlala njalo zaseSwitzerland zezinkampani zangaphandle, ezimweni eziningi, zizokwazi ukufuna intela yokubamba imali engenayo evela emazweni wesithathu, ngesikweletu sentela esilinganiselwe.
- Ama-canton abizwa ngokuthi 'aphezulu' anenketho yokwethula ukuncishiswa kwesilinganiso senzalo (i-NID) ngemali eyengeziwe. Kulindeleke njengamanje ukuthi inkantoni yaseZurich kuphela ezohlangabezana nezidingo ezibaluliwe.
- Kwenziwa izinguquko enteleni yemihlomulo etholwayo ngokubamba iqhaza okufanelekile. Ezingeni likahulumeni, isilinganiso sentela sikhuphukela ezingeni elijwayelekile lama-70% (phambilini ama-50% okutshalwa kwebhizinisi kanye nama-60% okutshalwa kwangasese). Ezingeni le-cantonal kunokuvumelanisa kwendlela yokusiza kanye nesilinganiso esiphansi sentela esingu-50% (isilinganiso esiqondile ngokuqonda kwe-cantonal).
- Izinkampani ezifakwe kuhlu lwaseSwitzerland zingakhokha kuphela imali ebekiwe engakhokhiswa intela uma ikhokha izabelo ezikhokhiswayo ezilingana nenani elifanayo.
Isifinyezo
AmaCanton kulindeleke ukuthi athole isabelo esikhuphukile sentela yenhlangano: 21.2% (phambilini kwakungu-17%).
- Lokhu kuzokwenza iningi lamakhantoni aseSwitzerland ahlinzeke ngamanani entela ezinkampani aphakathi kuka-12% no-18% (intela yenhlangano ehlanganisiwe neye-cantonal).
Ulwazi Olwengeziwe
Uma ungathanda imininingwane eyengeziwe maqondana nezinguquko ku-Swiss Corporate Tax Regime, sicela uxhumane noChristine Breitler ehhovisi laseDixcart eSwitzerland: iseluleko.switzerland@dixcart.com. Ngenye indlela sicela ukhulume noxhumana naye ojwayelekile we-Dixcart.
