Izinzuzo zeSwitzerland Investment Holding Company
Kungani Izinkampani ZaseSwitzerland Zibambe kangaka?
Kunezizathu eziningi zokuthi kungani iSwitzerland iyindawo ethandwayo yebhizinisi lamanye amazwe. Lokhu kufaka phakathi:
- Ukusimama kwezepolitiki, ezezimali, ezenhlalo nezomnotho.
- Isimo esihle sezimali.
- IGeneva neZug yizikhungo ezinkulu zokuhweba ngempahla.
- Izakhiwo ezisezingeni eliphezulu zokusekelwa kwamabhizinisi nezinhlobonhlobo zochwepheshe kubandakanya: abameli, amabhange, ama-accountants, izinkampani zomshuwalense, izinkampani zokuhlola kanye nabahlinzeki bezinkampani ezifana ne-Dixcart.
- Abasebenzi bendawo abasezingeni eliphakeme kanye nezilimi eziningi.
- Indawo maphakathi neYurophu, inika amandla ukuxhumana kwesikhathi sangempela neYurophu nangosuku olufanayo lokusebenza njenge-US ne-Asia.
Ukusebenza Kwentela
Ukukhululwa okuhlukahlukene kwentela noma ukuvunyelwa kukhona izinkampani ezibambe maqondana nentela kahulumeni neye-cantonal lapho kufinyelelwa imibandela ethile. Lezi zinzuzo zichazwe ngezansi.
Geneva
Kunamakhantoni angama-26 eSwitzerland, iGeneva ingenye yezimali ebaluleke kakhulu. Le nothi yolwazi ibheka izinzuzo zentela ezitholakala ezinkampanini eziphethe eziseGeneva, eSwitzerland.
- UKUKHULULWA KWENTELA
Isibonelelo sentela yaseSwitzerland esiphethe izinkampani isimo selungelo lentela ezingeni le-cantonal lapho kuhlangatshezwa le mibandela emithathu elandelayo:
- Izindatshana zenkampani kufanele zisho ukuthi umsebenzi oyinhloko wenkampani ukuphathwa kwesikhathi eside kwezimali zokulingana.
- Inkampani akufanele ibe nomsebenzi webhizinisi osebenzayo eSwitzerland. Imisebenzi ethile iyamukelwa. Lokhu kubandakanya: ukuphathwa kwenkampani kanye nokutshalwa kwayo, ukuhlinzeka ngezinsizakalo egameni leqembu elihlanganisiwe, ukuxhaswa ngezikweletu kwezinkampani ezingaphansi kanye / noma ukubanjwa nokuxhashazwa kwempahla enobuhlakani bengqondo.
- Esikhathini eside, ukubamba iqhaza kwenkampani kufanele kumele u-2/3 wezimpahla kubhalansi yayo, noma imali engenayo etholakala ekubambeni okunjalo (izinzuzo / izinzuzo ezinkulu) kufanele imele okungenani u-2/3 wemali engenayo yonke. Amasheya ezinkampani, izinkampani ezinesikweletu esilinganiselwe kanye nemifelandawonye kubhekwa njengokuhlanganyela, kanye nezitifiketi zokubamba iqhaza.
Lapho kuhlangatshezwa le mibandela engenhla, ayikho intela yemali ekhokhwayo ekhokhiswa ezingeni le-cantonal. Lokhu futhi kusho ukuthi imali engenayo evela kuzinzuzo, inzalo, izibonelelo, amakhomishini nezimali zokuphatha zikhululiwe enteleni yemali engenayo ye-cantonal.
- IZIVUMO EZIPHATHELENE NOMTHELEKO WEZIMALI
Ezingeni lemali engenayo yombuso kungaphansi kwesilinganiso sentela esisebenzayo esingu-7.83%.
Kodwa-ke, imali engenayo ekwahlukanisiwe etholwe, kanye nenzuzo eyinhloko eyenziwe, ukukhishwa kokubamba iqhaza okufanelekile kungaphansi kokudonswa kokubamba iqhaza, okuholela ekukhululekelweni okuphelele kwentela.
Izihlukaniso
- Intela yenkampani kwizabelo ezitholiwe
Ukudonswa kokubamba iqhaza kunikeza impumuzo enteleni kwizabelo ezitholwe ekubambeni iqhaza okufanelekile.
Ukubamba iqhaza okufanelekile yilokhu:
- ukubamba iqhaza okungenani kwe-10% ye-equity (i-capital stock), i-OR
- ukubamba iqhaza ngenani lemakethe lokungenani i-CHF 1 million.
Ngenhloso yemali engenayo, akukho mfuneko yesikhathi sokubamba.
- Intela yokubamba kwizabelo ezisatshalalisiwe
Inkampani ephethe iSwitzerland ngokuvamile kudingeka ukuthi ibambe intela engama-35% kwizabelo ezikhokhelwa abaninizabelo.
Izivumelwano zentela, noma kunjalo, zinganciphisa noma zisuse intela yokubamba kwizabelo ezisatshalalisiwe kanti iSwitzerland inenethiwekhi ebanzi yesivumelwano sentela ephindwe kabili yezivumelwano zentela eziphindwe kabili eziyikhulu.
ISwitzerland nayo inesivumelwano samazwe amabili ne-EU, enikeza ukufinyelela kwi-EU Parent / Subsidiary and Interest / Royalties Directives.
Ngaphezu kwalokho, intela ebanjwayo yehliselwa eqandeni ekwabelweni kwezabelo lapho kuhlangatshezwana nemibandela elandelayo:
- Inkampani yomzali iphethe okungenani ama-25% we-subsidiary yaseSwitzerland futhi ibambe leli phesenti eliphansi okungenani iminyaka emibili.
- Inkampani yamasheya izinze e-EU.
- Zombili lezi zinkampani zingaphansi kwentela yezinkampani futhi zombili zilinganiselwe ukwakheka kwezinkampani.
Izinzuzo Zezimali
Ukudonswa kokubandakanyeka okuningiliziwe ngenhla kwezabelo nakho kusebenza ekuzuzeni imali enkulu ekuthengisweni kokubamba iqhaza okufanelekile.
Ukubamba iqhaza okuthengisiwe kufanele kumele okungenani i-10% yemali yenkampani (i-capital stock) futhi kufanele ibanjwe unyaka owodwa ngaphambi kokudayiswa.
Ingcindezi Yomhlaba Wonke Nekusasa
ISwitzerland ibuyekeza uhlelo lwayo lwentela yenkampani ukuphendula ingcindezi yamazwe omhlaba ekhulayo.
Kulindeleke ukuthi imibuso ethile, ngokwesibonelo umbuso okhethekile wentela yezinkampani eziphethe, ingaqedwa. Kodwa-ke, amakhantoni amaningi afana noLucerne, Schwyz noZug asevele enamanani entela emali engenayo yebhizinisi.
IGeneva imemezele ukuthi izokwehlisa amanani entela e-cantonal ukugcina ukuheha kwayo ezinkampanini.
Izinguquko zihlelelwe ukusebenza ngomhlaka 1 Januwari 2018.
Ulwazi Olwengeziwe
Uma udinga eminye imininingwane ephathelene nezinkampani eziphethe iSwitzerland, sicela ukhulume noxhumana naye ojwayelekile we-Dixcart noma ihhovisi le-Dixcart eSwitzerland: iseluleko.switzerland@dixcart.com.
