Malta Kampani Yopanga Mafunso Ofunsidwa Kawirikawiri (FAQs)

Mu 2007, Malta idawunikiranso komaliza misonkho yamakampani kuti ichotse zotsalira za tsankho misonkho powonjezera mwayi woti athe kubwezeredwa msonkho kwa anthu okhala komanso omwe siomwe amakhala.

Zina mwazinthu monga kutenga nawo mbali komwe kumapangitsa kuti Malta ikhale ndi mphamvu zowongolera misonkho zidayambitsidwanso panthawiyi.

Kwa zaka zambiri Malta yasintha ndipo ipitilizabe kusintha malamulo ake amisonkho kuti agwirizane ndi malangizo osiyanasiyana a EU ndi zoyeserera za OECD potero amapereka misonkho yokongola, yopikisana, yovomerezeka ya EU.

Werengani zambiri:

• Misonkho yamakampani ku Malta
• Kulembetsa kampani Malta
• Akaunti yakubanki yakunyanja yaku Malta

Malta imapereka maubwenzi osiyanasiyana komanso makampani omwe ali ndi zovuta zochepa:

• Pagulu (plc);
• Zachinsinsi (Ltd). Mgwirizano
• en commandite likulu lake lomwe lidagawika magawo
• en capitalite likulu lake lomwe siligawidwe m'magawo;
• en nom collectif

Werengani zambiri:

• Kulembetsa kampani ku Malta
• Kuchita bizinesi ku Malta

Zofunikira Zazikulu

Kampani yabizinesi iyenera kukhala ndi gawo lochepera la € 1,164.69. 20% ya ndalamayi iyenera kulipidwa pophatikiza. Ndalama iliyonse yosinthidwa yakunja itha kugwiritsidwa ntchito kupangira likulu ili. Ndalama zosankhidwazo zidzakhalanso ndalama zomwe kampaniyo imalemba komanso ndalama zomwe misonkho imalipira ndikubwezeredwa msonkho uliwonse, zomwe zimachotsa zoopsa zakunja. Kuphatikiza apo, malamulo amakampani aku Malta amapatsa makampani omwe amakhala ndi share share capital.

Ogawana nawo

Pomwe makampani nthawi zambiri amakhala ndi olowa nawo masheya angapo, pali kuthekera kokhazikitsa kampani ngati kampani imodzi. Anthu osiyanasiyana kapena mabungwe atha kukhala ndi magawo, kuphatikiza anthu, mabungwe amabungwe, trasti ndi maziko. Kapenanso, kampani yodalirika monga Chetcuti Cauchi's Claris Capital Limited, kampani yathu yodalirika yomwe idaloledwa ndi Malta Financial Services Authority kuti ikhale ngati trastii kapena wopeka, itha kukhala ndi magawo kuti athandize omwe adzapindule nawo.

Zinthu

Zolinga zamakampani ochepa ndizopanda malire koma ziyenera kutchulidwa mu Memorandum of Association. Pankhani ya kampani yopanda anthu wamba, cholinga choyambirira chiyeneranso kufotokozedwanso.

Atsogoleri ndi Mlembi ku kampani ya Malta

Ponena za owongolera ndi mlembi wa kampani, makampani azabizinesi ndi aboma ali ndi zofunikira zosiyanasiyana. Ngakhale makampani azinsinsi ayenera kukhala ndi director m'modzi, kampani yaboma iyenera kukhala ndi ochepera awiri. Ndikothekanso kuti director akhale bungwe logwirizirana. Makampani onse akuyenera kukhala ndi mlembi wa kampani. Mlembi wa kampani ku Malta ayenera kukhala payekha ndipo pali mwayi woti director azikhala mlembi wa kampani. Pankhani ya kampani yopanda anthu wamba ya Malta, wotsogolera yekha amathanso kukhala mlembi wa kampaniyo.

Ngakhale kulibe zofunikira zalamulo zokhudzana ndi kukhala kwa owongolera kapena mlembi wa kampani, ndibwino kuti asankhe owongolera okhala ku Malta chifukwa izi zimawonetsetsa kuti kampaniyo ikuyendetsedwa bwino ku Malta. Akatswiri athu amatha kuchita zinthu ngati alangizi othandizira makampani amakasitomala omwe akutilamulira.

Werengani zambiri: Maofesi ogwira ntchito ku Malta

Chinsinsi

Pansi pa Professional Secrecy Act, akatswiri amakhala ndi chinsinsi kwambiri monga zatsimikizidwira kale. Ogwira ntchitowa akuphatikiza oyimira milandu, odziwitsa, owerengetsa ndalama, owerengetsa ndalama, osunga ndalama ndi oyang'anira makampani osankhidwa ndi omwe ali ndi zilolezo, pakati pa ena. Gawo la 257 la Malta Criminal Code limanena kuti akatswiri omwe angaulule zinsinsi za akatswiri atha kulipidwa chindapusa cha € 46,587.47 ndi / kapena kukhala m'ndende zaka 2.

Misonkhano

Makampani aku Malta akuyenera kukhala ndi msonkhano umodzi pachaka, osadutsa miyezi khumi ndi iwiri pakati pa tsiku la msonkhano wapachaka ndi wotsatira. Kampani yomwe imakhala ndi msonkhano wawo wapachaka woyamba siyiyeneranso kuchita msonkhano wina waukulu mchaka cholembetsa kapena chaka chotsatira.

Njira Zopangira

Kulembetsa kampani, chikumbutso ndi zolemba zawo ziyenera kuperekedwa kwa Registrar of Companies, komanso umboni kuti ndalama zomwe kampaniyo idalipira zasungidwa ku banki. Pambuyo pake chikalata cholembetsa chidzaperekedwa.

Kuphatikiza Nthawi-Kukula

Makampani aku Malta amapindula ndi njira yofulumira yophatikizira yomwe imatenga pakati pa 3 mpaka masiku 5 chidziwitso chonse, kulandila zikalata zolimbikira ndi kutumiza ndalama kwaperekedwa kale. Pazowonjezera zina, kampani ikhoza kulembetsa mkati mwa maola 24 okha.

Kuwerengera ndi Chaka Chowerengera

Mauthenga azachuma omwe amafufuzidwa pachaka chilichonse amayenera kukonzedwa molingana ndi International Financial Reporting Standards (IFRSs). Izi ziyenera kutumizidwa ku Registry of Companies komwe anthu angawunikire. Kapenanso, malamulo aku Malta amapereka mwayi wazachuma kumapeto kwa chaka.

Werengani zambiri:

• Kulembetsa kampani ku Malta
• Ubwino wokhazikitsa bizinesi ku Malta

Makampani omwe adalembetsedwa ku Malta amadziwika kuti amakhala ku Malta, chifukwa chake amakhala ndi misonkho pamalipiro awo apadziko lonse lapansi omwe amalandila ndalama zochepa pamisonkho yomwe pakadali pano ili pa 35%.

Dongosolo la Imputation

Okhala nawo misonkho omwe amakhala ku Malta amalandira ngongole zonse pamisonkho iliyonse yomwe kampani imalandira pa phindu lomwe limagawidwa ngati kampani yaku Malta, zomwe zimapewa chiopsezo chokhoma misonkho kawiri pa ndalamazo. Nthawi yomwe wogawana nawo amatha kulipira msonkho ku Malta pamalipiro omwe amakhala otsika poyerekeza ndi msonkho wamakampani (womwe pano uli pa 35%), ndalama zowonjezera msonkho zimatha kubwezeredwa.

Kubweza Misonkho

Atalandira gawo, omwe amagawana nawo kampani ya Malta atha kufunsa kubweza ndalama zonse kapena gawo la misonkho ya ku Malta yomwe idalipira pamlingo wa kampani pazopeza. Pofuna kudziwa kuchuluka kwa ndalama zomwe munthu angafune, mtundu ndi gwero la ndalama zomwe kampani imalandira ziyenera kulingaliridwa. Ogawana nawo kampani yomwe ili ndi nthambi ku Malta ndipo omwe amalandila ndalama kuchokera kuntchito zanthambi zomwe zimakhoma msonkho ku Malta akuyeneranso kubwezeredwa msonkho womwewo wa Malta monga omwe amagawana nawo kampani ya Malta.

Lamulo la ku Malta limanena kuti ndalama zobwezeredwa ziyenera kulipidwa pasanathe masiku 14 kuchokera tsiku lomwe kubwezeredwa kubwezeredwa, ndipamene kubweza msonkho wathunthu komanso kolondola kwa kampani ndi omwe akugawana nawo ndalama, msonkho womwe adalipira udalipira mokwanira ndipo kubwezeredwa koyenera kwachitika.

Kubweza sikungabwezeredwe mulimonse momwe misonkho imachitikira pamalipiro omwe amachokera mwachindunji kapena m'njira zina, kuchokera ku zinthu zosasunthika.

Werengani zambiri: Mapangano amisonkho iwiri ku Malta

100% obwezeredwa

Kubwezeredwa kwathunthu kwa misonkho yomwe kampani idalipira, zomwe zimapangitsa kuti msonkho wothandizirana bwino wa zero zitha kufunidwa ndi omwe ali ndi masheya pokhudzana ndi:

• Chuma kapena phindu zimachokera ku ndalama zomwe zimayenererana kukhala ndi gawo limodzi; kapena
• pakagawidwe kandalama, komwe Kugwira Nawo Gawo kotereku kumagwera doko lotetezeka kapena kumakwaniritsa zofunikira zotsutsana ndi nkhanza.

Kubwezeredwa kwa 5 / 7th

Pali milandu iwiri yomwe kubwezeredwa 5/7 kumaperekedwa:

• pamene ndalama zomwe amalandila ndi chiwongola dzanja kapena mafumu; kapena
• munthawi ya ndalama zochokera kuchitetezo chomwe sichikugwera m'malo osungira bwino kapena kukhutiritsa zomwe zimatsutsidwa.

Kubwezeredwa kwa 2 / 3rds

Ogawana omwe amafunsa kuti amalandila misonkho iwiri poyerekeza ndalama zilizonse zakunja zomwe kampani ya Malta imalandira ndizongobweza 2/3 ya msonkho wa ku Malta.

Kubwezeredwa kwa 6 / 7ths

Pamagawo omwe amalipidwa kwa omwe amagawana nawo ndalama zina zomwe sizinatchulidwepo kale, olowa nawo mwayiwu amakhala ndi mwayi wofunsira kubweza kwa 6 / 7th misonkho ya Malta yolipidwa ndi kampaniyo. Chifukwa chake, olowa nawo masheya apindula ndi kuchuluka kwa msonkho wa Malta wa 5%.

Werengani zambiri:

• Momwe mungalembetsere kampani ku Malta ?
• Malamulo amakampani aku Malta

Makampani a Malta atha kupindula ndi:

• Kuchita mosagwirizana, kuphatikiza dongosolo la ngongole yothandizira misonkho
• Mgwirizano Wapawiri Wamsonkho
• Ndondomeko Ya Misonkho Yachilendo Yachilendo (FRFTC)

Mpumulo umodzi

Njira yothandizirana yophatikizira limodzi imapanga mgwirizano wapawiri pakati pa Malta ndi mayiko ambiri padziko lonse lapansi omwe amapereka ngongole yamsonkho ngati misonkho yakunja yakhala ikuvutika mosasamala kanthu kuti Malta ili ndi mgwirizano wapawiri wamsonkho kapena ayi. Kuti mupindule ndi chithandizo chamayiko awiri, okhometsa misonkho ayenera kupereka umboni wosangalatsa Commissioner kuti:

• kuti ndalama zimachokera kutsidya kwa nyanja;
• kuti ndalama zidasowa msonkho wakunja; ndipo
• kuchuluka kwa misonkho yakunja kudavutika.

Misonkho yakunja imabwezeredwa kudzera mwa ngongole motsutsana ndi misonkho yomwe imayenera kulipidwa ku Malta pa ndalama zonse zomwe mungalandire. Ngongole sizipitilira chiwongola dzanja chonse cha msonkho ku Malta pazopeza zakunja.

Pangano la Misonkho yochokera ku OECD

Pakadali pano, Malta yasayina mapangano opitilira msonkho opitilira 70. Mapangano ambiri amatengera mtundu wa OECD, kuphatikiza mapangano omwe adasainidwa ndi mayiko ena a EU.

Werenganinso: Kuwerengera ku Malta

EU Parent and Subsidiary Directive

Monga membala membala wa EU, Malta yatenga EU Parent-Subsidiary Directive yomwe imapereka magawo opitilira malire kuchokera kumakampani ena kupita kumakampani ena a EU.

Chidwi ndi Malipiro a Directive

The Interest and Royalties Directive imalipira chiwongola dzanja komanso ndalama zachifumu zomwe zimaperekedwa ku kampani m'boma lomwe silili misonkho m'boma lomwe lili mgululi.

Kutenga nawo gawo Kumasulidwa

Makampani okhala ndi Malta atha kupangidwa kuti azigawana m'makampani ena ndipo kutenga nawo mbali m'makampani ena kumatha kutenga nawo mbali. Makampani Ogwira Ntchito omwe amakwaniritsa chilichonse mwazomwe zatchulidwazi atha kupindula ndi kuchotserako kutenga nawo mbali potengera malamulo omwe akutenga nawo mbali pazopeza pamalipiro amenewo ndi phindu lomwe lingapezeke potengera izi:

• kampani imakhala ndi 5% yokha yamakampani omwe likulu lawo limagawika magawo onse, zomwe zimapatsa mwayi wokhala 5% mwa magawo awiri aliwonsewa ("Ufulu wokhala ndi ufulu")
  • ufulu wovota;
  • phindu lomwe lingagawidwe; ndipo
  • katundu wopezeka kuti adzagawidwe pomaliza; kapena
• kampani ndi yomwe imagawana nawo masheya mu kampani, chifukwa chake ili ndi ufulu wofunsa kuti tipeze ndalama zonse zomwe kampaniyo imagawana nawo malinga ndi malamulo adziko lomwe magawo ake amakhala ; kapena
• kampani ndi yomwe imagawana masheya mu kampani, chifukwa chake ili ndi ufulu kukana kaye ngati zingachitike, kuwomboledwa, kapena kuchotsedwa kwa zonse zomwe kampaniyo sinasungidwe ndi kampaniyo; kapena
• kampani imagawana masheya mu kampani ndipo ili ndi ufulu wokhala pa Board kapena kusankha munthu wokhala pa Board ya kampaniyo ngati director; kapena
• kampani ndi yomwe imagawana masheya omwe amakhala ndi ndalama zoyimira ndalama zokwana € 1,164,000 kapena zofanana ndi ndalama zakunja, monga patsiku kapena masiku omwe zidapezedwa, pakampani ndipo zomwe zikusungidwa pakampani ziyenera kusungidwa kwakusokonekera kwa masiku osachepera 183; kapena
• kampani imagawana nawo masheya pakampani ndipo komwe amakhala ndi magawo oterewa amapititsa patsogolo bizinesi yawo ndipo kusungidwa sikungokhala ngati malo ogulitsa ndi cholinga chongogulitsa.
  Gawo logawana limagwirira ntchito pakampani yomwe si kampani yanyumba ndipo imapatsa mwayi wogawana nawo gawo pazaka zitatu zilizonse izi: ufulu wovota, ufulu wopeza phindu kuti ugawidwe kwa omwe akugawana nawo komanso ufulu wazinthu zomwe zingagawidwe pakutha kwa kampaniyo.

Kuchotseredwa nawo kungagwiritsidwenso ntchito m'malo ena omwe atha kukhala mgwirizano wocheperako wa ku Malta, gulu lokhalamo anthu lokhala ndi zikhalidwe zofananira, ngakhale galimoto yothandizirana yomwe mavuto azachuma ali ochepa, bola kugwirako kukwaniritse zofunikira zakhululukidwe zomwe zatchulidwa pansipa:

• amakhala kapena akuphatikizidwa mu EU;
• imakhoma msonkho wina wakunja pamlingo wosachepera 15%; kapena
• ndalama zosakwana 50% zimachokera ku chiwongola dzanja kapena mafumu.

Pamwambapa pali madoko otetezeka. Zikakhala kuti kampani yomwe ikuchitirako zomwe zikuchitika sizikugwera m'modzi mwa madoko omwe atchulidwawa, ndalama zomwe zimachokera ndiye kuti sizingakhomeredwe misonkho ku Malta ngati zinthu zili pansipa zikwaniritsidwa:

• Zogawana zomwe kampani yomwe siinakhalemo siziyenera kuyimira ndalama zabizinesi; ndipo
• kampani yomwe sikukhalamo kapena chiwongola dzanja chake chokha chimakhala chokhomera msonkho pamlingo wosachepera 5%

Misonkho Yanyumba Yanyumba Yachilendo

Makampani omwe amalandila ndalama zakunja atha kupindula ndi FRTC, bola ngati atapereka satifiketi ya owerengetsa ndalama yonena kuti ndalamazo zidachokera kutsidya kwa nyanja. Makina a FRFTC amatenga msonkho wakunja wovutika ndi 25%. Misonkho ya 35% imakhomeredwa pamalipiro amakampani omwe adakwezedwa ndi 25% FRFTC, pomwe ngongole ya 25% imagwiritsidwa ntchito motsutsana ndi msonkho waku Malta.

Werengani zambiri:

• Ubwino wokhazikitsa bizinesi ku Malta
• Kulembetsa kampani ku Malta

• Palibe msonkho wopezeka pakugawana magawo kwa omwe akugawana nawo;
• Palibe misonkho kapena zoletsa pakugawa magawo a kampani ya Malta;
• Misonkho imalipira ndipo kubwezeredwa kumalandiridwa chimodzimodzi ndi ndalama zomwe kampani imagawana.
• Palibe wobweza misonkho pa chiwongola dzanja ndi zopereka kwa osakhala nzika;
• Palibe ntchito yayikulu;
• Palibe misonkho yachuma;

Werengani zambiri:

• Chifukwa chiyani kuphatikiza ku Malta ?
• Misonkho yamakampani ku Malta

Nthawi zina pamalamulo, ndizotheka kupempha chigamulo kuti apereke chitsimikizo pakugwiritsa ntchito malamulo amisonkho yakunyumba pachitetezo china.

Izi zidzagwirizana ndi Inland Revenue kwa zaka zisanu ndikupulumuka kusintha kwamalamulo kwazaka ziwiri, ndipo zimaperekedwa pambuyo pa masiku 30 kuchokera pomwe ntchitoyi ichitike. Dongosolo losavomerezeka la Revenue limapangidwa kudzera momwe kalata yothandizira ingaperekedwere.

Werengani zambiri:

• Misonkho yamakampani ku Malta
• Kulembetsa kampani ku Malta

Monga membala wa European Union, Malta yakhazikitsa malamulo onse a EU okhudzana ndi misonkho yamakampani, kuphatikiza EU Parent-Subsidiary Directive ndi Interest and Royalties Directive.

Izi zimapangitsa kuti malamulo aku Malta azitsatira kwathunthu malamulo a EU ndikuphatikizanso malamulo aku Malta ndi malamulo a mayiko ena onse.

Werengani zambiri:

• Momwe mungakhazikitsire kampani ku Malta ?
• Misonkho yamakampani ku Malta

Ogwira ntchito: Albania, Australia, Austria, Bahrain, Barbados, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Guernsey, Hong Kong, Hungary , Iceland, India, Ireland, Isle of Man, Israel, Italy, Jersey, Jordan, Korea, Kuwait, Latvia, Lebanon, Libya, Lichtenstein, Lithuania, Luxembourg, Malaysia, Mauritius, Mexico, Moldova, Montenegro, Morocco, Netherlands, Norway , Pakistan, Poland, Portugal, Qatar, Romania, San Marino, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sweden, Switzerland, Syria, Tunisia, Turkey, United Arab Emirates, United Kingdom, USA , Uruguay ndi Vietnam.

Mapangano asainidwa koma osagwirabe ntchito: Belgium, Ukraine, Curaçao

Mgwirizano Wosintha Zokhudza Misonkho mu Force: Bahamas, Bermuda, Cayman Islands, Gibraltar, USA.

Mgwirizano Wosinthanitsa Mauthenga Amisonkho - osainidwa koma osagwira ntchito: Macao

Werengani zambiri:

• Momwe mungakhazikitsire kampani ku Malta ?
• Misonkho yamakampani ku Malta