Luxembourg

Luxembourg ni kimwe mu bihugu bito mu Burayi, kandi kiza ku mwanya wa 179 mu bunini mu bihugu 194 byigenga ku isi; igihugu gifite kilometero kare 2,586 (998 sq mi) z'ubunini, kandi gipima kilometero 82 (51 mi) z'uburebure na kilometero 57 z'ubugari. Umurwa mukuru wacyo, Umujyi wa Luxembourg, hamwe na Buruseli na Strasbourg, ni umwe mu murwa mukuru wemewe w’umuryango w’ubumwe bw’ibihugu by’Uburayi ndetse n’icyicaro cy’urukiko rw’Ubutabera rw’Uburayi, urwego rukuru rw’ubucamanza mu Burayi.

Abaturage:

Mu 2016, Luxembourg yari ifite abaturage 576.249, bigatuma iba kimwe mu bihugu bituwe cyane mu Burayi.

Ururimi:

Indimi eshatu zemewe nk'umuyobozi muri Luxembourg: Ikidage, Igifaransa, na Luxembourgish.

Ubwami bukomeye bwa Luxembourg ni demokarasi ihagarariye mu buryo bwa cyami bugendera ku itegekonshinga, hamwe n'izungura mu murage wa Nassau. Ubwami bukuru bwa Luxembourg bwabaye igihugu cyigenga kuva Amasezerano y'i Londres yashyirwaho umukono ku ya 19 Mata 1839. Iyi demokarasi ishingiye ku nteko ishinga amategeko ifite umwihariko: kuri ubu ni bwo bwami bukomeye bwonyine ku isi.

Imitunganyirize ya Leta ya Luxembourg ishingiye ku ihame ry'uko imikorere y’ububasha butandukanye igomba gukwirakwizwa hagati y’inzego zitandukanye. Kimwe no mu zindi demokarasi nyinshi z’abadepite, gutandukanya ubutegetsi biroroshye muri Luxembourg. Mubyukuri, hariho umubano mwinshi hagati yubuyobozi bukuru n’amategeko nubwo ubucamanza bukomeza kwigenga rwose.

Luxembourg ni kimwe mu bihugu bikize ku isi. Ifite imwe mu mafranga asigaye ya eurozone asigaye kuri konti nk’umugabane wa GDP, ikomeza umwanya w’ingengo y’imari, kandi ifite urwego ruto rw’imyenda rusange mu karere. Kurushanwa mu bukungu bikomezwa nurufatiro rukomeye rwa sisitemu ifunguye isoko

Ifaranga:

EUR (€)

Igenzura ry'ivunjisha:

Nta kugenzura kuvunja cyangwa amabwiriza y'ifaranga. Nyamara, mu mategeko arwanya kunyereza amafaranga, abakiriya bagomba kuzuza ibyangombwa bisabwa mugihe binjiye mubucuruzi, gufungura konti muri banki cyangwa kohereza amafaranga arenga 15,000 EUR.

Inganda zitanga serivisi z’imari:

Urwego rw'imari nirwo rutanga uruhare runini mu bukungu bwa Luxembourg. Luxembourg ni ikigo mpuzamahanga cy’imari mu Muryango w’ubumwe bw’ibihugu by’Uburayi, gifite banki mpuzamahanga zirenga 140 zifite ibiro muri iki gihugu. Mu cyegeranyo giheruka ku isi cy’imari y’imari, Luxembourg yashyizwe ku mwanya wa gatatu mu kigo cy’imari cy’imari gihatanira amasoko mu Burayi nyuma ya London na Zürich. Mu byukuri, umutungo w’imari w’ishoramari nk’ikigereranyo cya GDP wiyongereye uva kuri 4.568 ku ijana muri 2008 ugera kuri 7.327 ku ijana muri 2015.

Soma birambuye:

• Konti y'abacuruzi bo muri Luxembourg
• Konti ya banki ya Luxembourg

Amategeko agenga isosiyete ya Luxembourg ahagarariwe n amategeko yerekeye amasosiyete yubucuruzi 1915 yavuguruwe inshuro nyinshi. Itegeko riteganya ibisabwa n’inzego zemewe n’amategeko zishobora gushyirwaho, amategeko y’imikorere yazo, inzira zigomba gukorwa mbere yo kwishyira hamwe, guseswa n’ubwoko ubwo aribwo bwose bwo guhindura imikorere.

Ubwoko bwa Sosiyete / Isosiyete:

One IBC itanga serivisi ya Incorporation muri Luxembourg hamwe nubwoko bwa Soparfi nubucuruzi.

Kubuza ubucuruzi:

Umuryango w’ubumwe bw’ibihugu by’Uburayi (EU) ushyiraho amategeko abuza:

• gutumiza / kohereza mu mahanga ibintu bimwe na bimwe (intwaro, amasasu, ibicuruzwa bikoreshwa kabiri, n'ibindi) kuri / biva mu bihugu bimwe na bimwe;
• abantu cyangwa ibigo (guhagarika amafaranga nubukungu nubukungu, kwanga visa, nibindi).

Zimwe muri izo mbogamizi zikomoka ku myanzuro yafashwe n’akanama k’umuryango w’abibumbye gashinzwe umutekano cyangwa Umuryango w’umutekano n’ubufatanye mu Burayi (OBS). Byemejwe mu muryango w’ubumwe bw’ibihugu by’Uburayi haba mu myanya ihuriweho n’ibihugu bigize Umuryango w’Inama y’Ubumwe bw’Uburayi, cyangwa ibyemezo byafashwe n’inama y’ubumwe bw’ibihugu by’Uburayi, cyangwa n’amabwiriza y’ubumwe bw’ibihugu by’Uburayi akurikizwa muri Luxembourg.

Kubuza Izina Isosiyete:

Isosiyete nshya yashinzwe na Luxembourg igomba guhitamo izina ryihariye ridasanzwe ridasa nandi masosiyete. Izina ryisosiyete rigomba kandi kurangirana nintangiriro "AG" cyangwa "SA" kugirango tumenye ubwoko bwibigo aribyo. Kandi, izina ryisosiyete ntirishobora kumera nkumunyamigabane. Nibimara gushingwa icyemezo cya Luxembourg cyo kwishyiriraho izina ryisosiyete.

• Intambwe ya 1: Hitamo ibyibanze byumuturage / Uwashinze amakuru yubwenegihugu nizindi serivisi zinyongera ushaka (niba zihari).
• Intambwe ya 2: Iyandikishe cyangwa winjire hanyuma wuzuze amazina yisosiyete numuyobozi / umunyamigabane (s) hanyuma wuzuze aderesi yishyuza nibisabwa bidasanzwe (niba bihari).
• Intambwe ya 3: Hitamo uburyo bwo kwishyura (Twemeye kwishura ukoresheje Ikarita y'inguzanyo, Ikarita yo kwishyura, PayPal cyangwa Transfer). (Soma: Igiciro cyo gushinga Liechtenstein )
• Intambwe ya 4: Uzakira kopi yoroshye yinyandiko zikenewe zirimo: Icyemezo cyumushinga, Kwiyandikisha mubucuruzi, Memorandum ningingo zishyirahamwe, nibindi. Noneho, isosiyete yawe nshya muri Luxembourg yiteguye gukora ubucuruzi. Urashobora kuzana ibyangombwa mubikoresho bya sosiyete kugirango ufungure konti ya banki cyangwa turashobora kugufasha hamwe nuburambe burambuye bwa serivisi ishigikira amabanki.

• Passeport ya buri munyamigabane / nyiri inyungu numuyobozi;
• Icyemezo cya aderesi ya buri muyobozi naba banyamigabane (Ugomba kuba mucyongereza cyangwa verisiyo yubusobanuro yemewe);
• Amazina yatanzwe;
• Imari shingiro yatanzwe hamwe nigiciro cyimigabane.

Soma birambuye:

• Isosiyete ya Luxembourg offshore
• Nigute washinga isosiyete muri Luxembourg

Umurwa mukuru:

Isosiyete yigenga idafite inshingano (SARL): EUR12,000, igomba kwishyurwa byuzuye.

Sangira:

Muri Luxembourg, isosiyete yemerewe gutanga imigabane yanditse. Imigabane yisosiyete irashobora gutangwa cyangwa idafite uburenganzira bwo gutora, bitewe nubushake bwikigo. Umugabane wiyandikishije mubucuruzi ugomba kwandikwa mubitabo byinjira mubisosiyete. Imigabane yiyandikishije irashobora kwimurwa gusa mugutanga inyandiko yimurwa yemerewe nabimura nuwimurwa.

Amashirahamwe ya Luxembourg arashobora kandi gutanga imigabane yabatwara isanzwe yoherezwa mugutanga ibyemezo byabatwara. Umuntu wese ufite icyemezo cyo kugabana nyirubwite ni nyiracyo.

Umuyobozi:

Nibura hashyirwaho umuyobozi umwe. Umuyobozi ashobora gutura mu gihugu icyo aricyo cyose kandi akaba umuntu wigenga cyangwa ikigo.

Umunyamigabane:

Nibura umunyamigabane umwe arasabwa. Umunyamigabane arashobora gutura mugihugu icyo aricyo cyose kandi akaba umuntu wigenga cyangwa ikigo cyibigo.

Igipimo cy'umusoro w'amasosiyete ya Luxembourg:

Igipimo cy’imisoro ku nyungu z’amasosiyete (CIT) cyaragabanutse kiva kuri 19% (2017) kigera kuri 18%, bituma igipimo rusange cy’imisoro ku masosiyete ya 26.01% mu Mujyi wa Luxembourg (hitawe ku nyungu z’ubufatanye bwa 7% kandi harimo 6.75% bya komini igipimo cyimisoro yubucuruzi gikurikizwa kandi gishobora gutandukana bitewe nicyicaro cyisosiyete). Iki cyemezo cyari giteganijwe hagamijwe gushimangira guhangana kwamasosiyete.

Soma kandi: Ibaruramari Luxembourg

Imikoreshereze y’imari:

Ibaruramari ni itegeko ku mashyirahamwe. Inyandiko zigomba kubikwa mumikoreshereze yikigo nubucuruzi bwubucuruzi, kandi bikabikwa kugirango bihore bigezweho.

Aderesi y'ibiro hamwe n'abakozi baho:

Amashirahamwe ya Luxembourg agomba kuba afite ibiro byaho ndetse n’umukozi wanditse kugira ngo yakire ibyifuzo bya seriveri n'amatangazo yemewe. Isosiyete yemerewe kugira adresse nkuru aho ariho hose kwisi.

Amasezerano abiri yo gusoresha:

Luxembourg yasinyanye amasezerano y’imisoro irenga 70 kandi ayo masezerano agera kuri 20 ategereje kwemezwa. Amasezerano yo kwirinda imisoro ibiri ni byiza kubashoramari b’abanyamahanga baturutse muri kiriya gihugu bashaka gufungura ubucuruzi muri Luxembourg cyangwa ubundi. Luxembourg yasinyanye amasezerano y’imisoro n’ibihugu bikurikira: Arumeniya, Otirishiya, Azerubayijani, Bahrein, Barubade, Ububiligi, Burezili, Buligariya, Kanada, Ubushinwa, Repubulika ya Ceki, Danemark, ...

Uruhushya rwubucuruzi Luxembourg:

Uruhushya rwubucuruzi ni itegeko, hatitawe ku buryo bwemewe n’isosiyete: SA (PLC), SARL (LLC), SARL-S, abikorera ku giti cyabo…

Ishirwaho rya sosiyete ya SARL-S cyangwa abikorera ku giti cyabo itangira gusaba uruhushya rwubucuruzi, rukenewe kwiyandikisha mubucuruzi. SAs na SARLs barashobora kwiyandikisha mubitabo byubucuruzi mbere yo kubona uruhushya rwubucuruzi ariko ntibemerewe gukora ibikorwa byose byubucuruzi, ubucuruzi cyangwa ubukorikori mugihe batabiherewe uruhushya muburyo bukwiye.

Uruhushya rwubucuruzi mubyukuri rwera rwemerera isosiyete ya Luxembourg gukora, guha akazi, gutanga inyemezabuguzi…

Kwishura, Isosiyete Yagarutse Itariki Yateganijwe

Ibigo bigomba gutanga imenyekanisha ryimisoro bitarenze 31 Gicurasi ya buri mwaka ukurikira umwaka wumwaka winjiza.

Buri gihembwe avance yimisoro igomba kwishyurwa. Iyishyurwa rishyirwaho nubuyobozi bwimisoro hashingiwe kumisoro yasuzumwe mumwaka ubanziriza cyangwa hashingiwe ku kigereranyo cyumwaka wambere. Iri gereranya ritangwa n’isosiyete hakurikijwe icyifuzo cy’abashinzwe imisoro ya Luxembourg.

Ubwishyu bwa nyuma bwa CIT bugomba kwishyurwa mu mpera zukwezi gukurikira ukwezi kwakiriwe nisosiyete isuzuma imisoro.

Igihano:

Inyungu ya 0,6% buri kwezi isaba kunanirwa kwishyura cyangwa kwishyura umusoro utinze. Kudatanga imenyekanisha ry'umusoro, cyangwa gutinda gutangwa, bivamo igihano cy'umusoro 10% ugomba gutangwa n'ihazabu y'amafaranga agera ku 25.000. Ku bijyanye no kwishyura byatinze byemewe n’inzego z’imisoro, igipimo kiri hagati ya 0% na 0.2% buri kwezi, bitewe nigihe cyagenwe.