Ukuqonda Izivumelwano Zentela Ekabili e-Portugal: Umhlahlandlela Wezobuchwepheshe

  • ncwadi 21 October 2024

  • | Izikhombo IN1020

IPortugal isizisungule njengendawo ehamba phambili yamabhizinisi afuna isisekelo samasu phakathi kwe-Europe. Enye yezinto ezibalulekile ezinomthelela esikhalweni sayo inethiwekhi yayo ebanzi ye-Double Taxation Treaties (DTTs). Lezi zivumelwano, i-Portugal ezisayine namazwe angaphezu kuka-80, zidlala indima ebalulekile ekuqedeni noma ekunciphiseni ubungozi bokukhokhiswa intela kabili emalini engenayo kanye nenzuzo, ngaleyo ndlela kugqugquzelwe ukuhwebelana kwemingcele kanye nokutshalwa kwezimali.

Kule nothi, sizonikeza umbono ojwayelekile kwezinye izici zezivumelwano zentela ephindwe kabili zase-Portugal, sihlola ezinye zezinzuzo zayo, nokuthi zingasetshenziswa kanjani amabhizinisi nabantu ngabanye.

Ukwakheka Kwesivumelwano Sentela Ekabili (DTT)

Isivumelwano Sentela Ephindwe Kabili esivamile silandela Ingqungquthela Yemodeli Ye-Economic Co-operation and Development (OECD), nakuba amazwe angase axoxisane ngokunikezwa okuthile ngokusekelwe ezimweni zawo ezihlukile. Ama-DTT ase-Portugal ngokuvamile anamathela kule modeli, echaza indlela imali engenayo ekhokhiswa ngayo intela kuye ngohlobo lwayo (isb., izinzuzo, inzalo, izinkokhelo, inzuzo yebhizinisi) nokuthi itholwa kuphi.

Ezinye zezinto ezibalulekile ze-DTT yasePortugal zifaka:

  • Izimiso zokuhlala kanye nomthombo: Izivumelwano zase-Portugal zihlukanisa phakathi kwezakhamuzi zentela ngazinye (labo abangaphansi kwentela emalini yabo yomhlaba wonke) kanye nezakhamuzi ezingakhokhiswa intela (ezikhokhiswa intela kuphela ngenye yemali engenayo etholakala ngamaPutukezi). Izivumelwano zisiza ukucacisa ukuthi yiliphi izwe elinamalungelo entela ngezinhlobo ezithile zemali engenayo.
  • Ukusungulwa Kwaphakade (PE): Umqondo wokusungulwa unomphela ubalulekile kuma-DTT. Ngokuvamile, uma ibhizinisi linobukhona obubalulekile nobuqhubekayo e-Portugal, lingase lidale ukusungulwa unomphela, linikeze i-Portugal ilungelo lokukhokhisa intela imali engenayo yebhizinisi ngenxa yaleso sikhungo. Ama-DTT ahlinzeka ngemihlahlandlela enemininingwane yokuthi yini eyakha i-PE nokuthi inzuzo evela ku-PE intela kanjani.
  • Ukuqedwa Kwezindlela Zentela Ekabili: Ama-DTT ase-Portugal ngokuvamile asebenzisa indlela yokukhululwa noma indlela yekhredithi ukuze asuse intela ephindwe kabili esimweni sebhizinisi:
    • Indlela yokukhululwa: Imali engenayo ekhokhiswa intela ezweni langaphandle ayikhokhiswa intela yesi-Portuguese.
    • Indlela Yesikweletu: Izintela ezikhokhwa ezweni langaphandle zikhokhiswa intela yase-Portuguese.

Izinhlinzeko Eziqondile Ezivumelwaneni Zentela Ephindwe Kabili yase-Portugal

1. Izabelo, Inzalo, kanye Nezinzuzo

Enye yezinzuzo ezibaluleke kakhulu zama-DTT ezinkampanini ukuncishiswa kwezilinganiso zentela ezibanjiwe kuma-dividend, inzalo, kanye nezinzuzo ezikhokhelwa izakhamuzi zezwe elibambisene nesivumelwano. Ngaphandle kwe-DTT, lezi zinkokhelo zingase zibe ngaphansi kwezintela ezibanjiwe eziphezulu ezweni eliwumthombo.

  • Izinhlaka: I-Portugal ngokuvamile ibeka intela yokubamba engu-28% kwizabelo ezikhokhelwa abantu abangahlali e-Portugal, kodwa ngaphansi kwama-DTT ayo amaningi, leli zinga liyehliswa. Isibonelo, izinga lentela elibanjiwe kumadividendi akhokhelwa abaninimasheya ngabanye emazweni ezivumelwano lingaba phansi ngokufika ku-5% kuya ku-15%, kuye ngenani lenkampani ekhokhayo. Ngaphansi kwezimo ezithile, abaninimasheya bangase bakhululwe ekubambeni intela.
  • Intshisakalo: Izinga lentela elibambayo lase-Portugal lenzalo ekhokhwa kubantu okungezona izakhamuzi nalo lingu-28%. Kodwa-ke, ngaphansi kwe-DTT, leli zinga lingancishiswa kakhulu, ngokuvamile libe ngu-10% noma ngisho no-5% kwezinye izimo.
  • Amaroyalthi: Izinzuzo ezikhokhelwa amabhizinisi angaphandle ngokuvamile zingaphansi kwentela yokubamba engu-28%, kodwa lokhu kungehliswa kube ngaphansi kuka-5% kuya ku-15% ngaphansi kwezivumelwano ezithile.

Isivumelwano ngasinye sizocacisa amanani asebenzayo, futhi amabhizinisi nabantu ngabanye kufanele babuyekeze izinhlinzeko zesivumelwano esifanele ukuze baqonde ukuncishiswa okukhona.

2. Inzuzo Yebhizinisi Nokusungulwa Unomphela

Isici esibalulekile sama-DTT ukunquma ukuthi inzuzo yebhizinisi intela kanjani futhi kuphi. Ngaphansi kwezivumelwano zase-Portugal, inzuzo yebhizinisi ngokuvamile intela kuphela ezweni lapho ibhizinisi lizinze khona, ngaphandle uma inkampani isebenza ngokusungulwa unomphela kwelinye izwe.

Isikhungo esihlala unomphela singathatha izinhlobo ezahlukene, njenge:

  • Indawo yokuphatha,
  • Igatsha,
  • Ihhovisi,
  • Imboni noma indawo yokusebenzela,
  • Indawo yokwakha ethatha isikhathi esingaphezu kwenkathi ethile (imvamisa izinyanga eziyi-6-12, kuye ngesivumelwano).

Uma isikhungo esihlala unomphela sithathwa njengesikhona, i-Portugal ithola ilungelo lokukhokhisa intela inzuzo edalwe yileso sikhungo. Kodwa-ke, isivumelwano siqinisekisa ukuthi yinzuzo kuphela ehlobene ngokuqondile nokusungulwa unomphela ekhokhiswa intela, kuyilapho yonke imali engenayo yomhlaba yenkampani isala intela ezweni layo.

3. Inzuzo Yemali Enkulu

Izinzuzo ezinkulu zingenye indawo embozwe yi-Double Tax Treaties yase-Portugal. Ngaphansi kwama-DTT amaningi, izinzuzo ezinkulu ezitholakala ekuthengisweni kwempahla engagudluki (njengezindlu ezithengiswayo) zikhokhiswa intela ezweni lapho indawo itholakala khona. Izinzuzo ngokudayiswa kwamasheya ezinkampanini ezicebile nazo zingakhokhiswa intela ezweni lapho leyo ndawo ikhona.

Ukuze uthole izinzuzo ekuthengisweni kwezinye izinhlobo zezimpahla, njengamasheya ezinkampanini okungezona ezezindlu noma izimpahla eziphathekayo, izivumelwano zivame ukunikeza amalungelo entela ezweni lapho umthengisi ehlala khona, nakuba okuhlukile kungaba khona kuye ngesivumelwano esithile.

4. Iholo Elivela Emsebenzini

Izivumelwano zase-Portugal zilandela imodeli ye-OECD ekunqumeni ukuthi imali engenayo yomsebenzi intela kanjani. Ngokuvamile, imali engenayo yomuntu ohlala kwelinye izwe oqashwe kwelinye izwe intela kuphela ezweni ohlala kulo, inqobo nje uma:

  • Umuntu uba khona kwelinye izwe isikhathi esingaphansi kwezinsuku eziyi-183 esikhathini esiyizinyanga eziyi-12.
  • Umqashi akasona isakhamuzi sakwelinye izwe.
  • Iholo alikhokhwa isikhungo esihlala unomphela kwelinye izwe.

Uma le mibandela ingahlangatshezwana nayo, imali engenayo yokuqashwa ingase ikhokhiswe intela ezweni lapho inkampani izinze khona. Lokhu kunikezwa kusebenza ikakhulukazi kwabakwamanye amazwe abasebenza e-Portugal noma abasebenzi base-Portuguese abasebenza phesheya.

Kulezi zimo, inkampani yangaphandle kuyodingeka icele inombolo yentela yesi-Portuguese ukuze igcwalise nezibopho zayo zentela e-Portugal.

Ukuthi Izivumelwano Zentela Ekabili Ziyiqeda Kanjani Intela Ekabili

Njengoba kushiwo ngaphambili, iPortugal isebenzisa izindlela ezimbili eziyinhloko zokuqeda intela ephindwe kabili: indlela yokukhululwa kanye nendlela yesikweletu.

  • Indlela yokukhululwa: Ngaphansi kwale ndlela, imali engenayo evela kwamanye amazwe ingase ikhululwe enteleni e-Portugal. Isibonelo, uma isakhamuzi esingumPutukezi sihola imali ezweni lapho i-Portugal ine-DTT futhi ngaphansi kwemithetho yentela yangaphakathi yesi-Portuguese indlela yokukhululwa ingase isetshenziswe, futhi leyo mali engenayo ingase ingakhokhiswa intela e-Portugal nhlobo.
  • Indlela Yesikweletu: Kulokhu, imali etholwa phesheya ikhokhiswa intela e-Portugal, kodwa intela ekhokhwa ezweni langaphandle ifakwa esikweletini sentela yama-Portuguese. Isibonelo, uma isakhamuzi esingumPutukezi sihola imali engenayo e-United States futhi sikhokha intela lapho, singadonsa inani lentela yase-US ekhokhiwe esibophweni saso sentela yesi-Portuguese kuleyo mali engenayo.

Amazwe Abalulekile Anezivumelwano Zentela Ekabili ne-Portugal

Ezinye zezivumelwano ezibaluleke kakhulu ze-Double Taxation Treaty zase-Portugal zifaka lezo ezine:

  • I-united states: Izintela ezincishisiwe zokubamba kumadividendi (15%), inzalo (10%), nezinzuzo (10%). Imali engenayo yokuqashwa kanye nenzuzo yebhizinisi ikhokhiswa intela ngokusekelwe ekubeni khona kwesikhungo esihlala unomphela.
  • i-United Kingdom: Ukwehliswa okufanayo kwezintela ezibanjiwe kanye nemihlahlandlela ecacile yentela yempesheni, imali engenayo yomsebenzi, kanye nezinzuzo ezinkulu.
  • Brazil: Njengozakwethu omkhulu wokuhweba, lesi sivumelwano sehlisa imingcele yentela yokutshalwa kwezimali okuwela imingcele, nezinhlinzeko ezikhethekile zezinzuzo nenzalo yokukhokha.
  • China: Ilungiselela ukuhwebelana phakathi kwalawa mazwe amabili ngokunciphisa izilinganiso zentela ezibanjiwe kanye nokunikeza imithetho ecacile yokukhokhiswa intela yenzuzo yebhizinisi nemali engenayo yokutshalwa kwezimali.

I-Dixcart Portugal Ingasiza Kanjani?

Kwa-Dixcart Portugal sinolwazi oluningi ekusizeni amabhizinisi nabantu ngabanye ukuthi bathuthukise izakhiwo zabo zentela besebenzisa Izivumelwano Zentela Ekabili zase-Portugal. Sinikeza iseluleko esikhethekile sokuthi zinganciphisa kanjani izikweletu zentela, siqinisekise ukuthobelana nemibandela yesivumelwano, futhi sizulazule ezimweni zentela zamazwe ngamazwe eziyinkimbinkimbi.

Izinsizakalo zethu zifaka:

  • Ukuhlola ukutholakala kwezintela ezincishisiwe zokubamba ezinkokhelweni eziwela imingcele.
  • Ukweluleka ngokusungulwa kwezikhungo ezihlala unomphela kanye nemithelela yentela ehlobene.
  • Ukuhlela imisebenzi yebhizinisi ukuze kuzuze ngokugcwele izinzuzo zesivumelwano.
  • Ukuhlinzeka ngosekelo ngokugcwaliswa kwentela kanye nemibhalo yokufuna izinzuzo zesivumelwano.

Isiphetho

Inethiwekhi yase-Portugal Yezivumelwano Zentela Ephindwe Kabili inikezela ngamathuba abalulekile kumabhizinisi nakubantu ngabanye abenza imisebenzi ewela imingcele. Ngokuqonda imininingwane yobuchwepheshe yalezi zivumelwano nokuthi zisebenza kanjani ezimweni ezithile, izinkampani zinganciphisa kakhulu izikweletu zazo zentela futhi zithuthukise inzuzo yazo iyonke.

Kwa-Dixcart Portugal, singochwepheshe ekusebenziseni lezi zivumelwano ukuze kuzuze amakhasimende ethu. Uma ubheke ukuqala ibhizinisi e-Portugal noma udinga iseluleko sochwepheshe mayelana namasu entela yamazwe ngamazwe, sinikeza ukusekelwa okudingayo ukuze wenze inqubo ibe lula futhi ubeke ibhizinisi lakho ukuze liphumelele. Sicela uthinte i-Dixcart Portugal ukuze uthole ulwazi olwengeziwe iseluleko.portugal@dixcart.com.

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