IMalta Imibuzo Ebuzwa Njalo Yenkampani (FAQs)

Ku-2007, iMalta yenza izibuyekezo zokugcina kohlelo lwayo lwentela yenkampani ukususa izinsalela zobandlululo oluhle lwentela ngokwandisa ithuba lokufuna ukubuyiselwa kwemali yentela kubahlali nakwabangewona abahlali ngokufanayo.

Izici ezithile ezinjengokukhululwa kokubamba iqhaza okusebenzela ukwenza iMalta amandla okuhlela intela ahehe kakhulu nazo zalethwa kulesi sigaba.

Eminyakeni edlule iMalta iguqule futhi isazoqhubeka nokuguqula imithetho yayo yentela ukuze ihambisane nemiyalo ehlukahlukene ye-EU nezinhlelo ze-OECD ngaleyo ndlela inikeze uhlelo lwentela oluhehayo, olunokuncintisana noluthobela ngokuphelele i-EU.

Funda kabanzi:

• Intela yenkampani yaseMalta
• Irejista yenkampani iMalta
• I-akhawunti yasebhange laseMalta elwandle

IMalta inikeza izinhlobo ezahlukahlukene zokubambisana nezinkampani ezinesikweletu esilinganiselwe:

• Esidlangalaleni (plc);
• Ezizimele (Ltd). Ukubambisana
• z capitalite inhloko-dolobha yayo ehlukaniswe ngamasheya
• en capitalite inhloko-dolobha yayo engahlukaniswanga ngamasheya;
• en nom collectif

Funda kabanzi:

• Irejista yenkampani yaseMalta
• Ukwenza ibhizinisi eMalta

Izidingo ze-Capital

Inkampani yangasese kufanele ibe nenani lemali elikhishwe okungenani elingu- € 1,164.69. Ama-20% ale mali kumele akhokhelwe ekufakweni. Noma iyiphi imali yakwamanye amazwe engaguquguquki ingasetshenziselwa ukwenza leli dolobha. Imali ekhethiwe futhi izoba yimali yokubika yenkampani kanye nemali okukhokhwa kuyo intela kanye nanoma iyiphi imbuyiselo yentela okufanele itholwe, into eqeda ubungozi bokushintshaniswa kwamanye amazwe. Ngaphezu kwalokho, umthetho wenkampani waseMalta uhlinzekela izinkampani ezisethwe nge-share capital capital.

Abaninimasheya

Ngenkathi izinkampani zivame ukusethwa nabaninamasheya angaphezu kwesisodwa, kunethuba lokusungula inkampani njengenkampani eyilungu elilodwa. Abantu abahlukahlukene noma izinhlangano zingabamba amasheya, kufaka phakathi abantu, izinhlangano zebhizinisi, ama-trust nezisekelo. Ngenye indlela, inkampani ethembekile enjengeChetcuti Cauchi's Claris Capital Limited, inkampani yethu ethembekile egunyazwe yiMalta Financial Services Authority ukuthi isebenze njengomphathiswa noma inkohliso, ingabamba amasheya ukuze kuzuze abazuzi.

Izinhloso

Izinhloso zenkampani enomkhawulo ezimele azinamkhawulo kepha kufanele zicaciswe kwimemorandamu yenhlangano. Uma kwenzeka kunenkampani yangasese ekhawulelwe ukukhululwa, injongo eyinhloko nayo kufanele ishiwo.

Abaqondisi kanye noNobhala enkampanini yaseMalta

Mayelana nabaqondisi kanye nonobhala wenkampani, izinkampani ezizimele nezikahulumeni zinezidingo ezihlukile. Ngenkathi izinkampani ezizimele kufanele okungenani zibe nomqondisi oyedwa, inkampani yomphakathi kumele okungenani ibe nababili. Kungenzeka futhi ukuthi umqondisi abe yinkampani yomzimba. Zonke izinkampani ziphoqelekile ukuba nonobhala wenkampani. Unobhala wenkampani yaseMalta kumele abe ngumuntu ozimele futhi kukhona ithuba lokuthi umqondisi asebenze njengonobhala wenkampani. Endabeni yenkampani ezimele ekhululiwe iMalta, umqondisi kuphela angasebenza njengonobhala wenkampani.

Yize kungekho okudingekayo kwezomthetho maqondana nokuhlala kwabaqondisi noma unobhala wenkampani, kuyalulekwa ukuthi kuqokwe abaqondisi abahlala eMalta ngoba lokhu kuqinisekisa ukuthi inkampani iphathwa kahle eMalta. Ochwepheshe bethu bayakwazi ukwenza noma bancome izikhulu zezinkampani zamakhasimende ezingaphansi kokuphathwa kwethu.

Funda kabanzi: Amahhovisi asetshenziswayo iMalta

Ukugcina kuyimfihlo

Ngaphansi kweProfessional Secrecy Act, abasebenzi abangochwepheshe baboshwe yimfihlo esezingeni eliphezulu njengoba kusungulwe ngumthetho oshiwo ngenhla. Laba basebenzi bahlanganisa abameli, ababhali bama-notari, ama-accountants, abacwaningimabhuku, abaphathiswa kanye nezikhulu zezinkampani eziphakanyisiwe nabaphakanyisiwe abanamalayisense, phakathi kwabanye. Isigaba 257 seMalta Criminal Code sisho ukuthi ochwepheshe abadalula izimfihlo zobungcweti bangabhekana nenhlawulo ephezulu ka- € 46,587.47 kanye / noma isigwebo seminyaka emibili ejele.

Imihlangano

Izinkampani zaseMalta kudingeka zibambe okungenani umhlangano owodwa owodwa njalo ngonyaka, kungapheli isikhathi esingaphezu kwezinyanga eziyishumi nanhlanu phakathi kosuku lomhlangano owodwa wonyaka kanye nalowo olandelayo. Inkampani ebamba umhlangano wayo wokuqala waminyaka yonke ayikhululeki ekubambeni omunye umhlangano ngonyaka wokubhaliswa kwayo noma ngonyaka olandelayo.

Inqubo yokwakhiwa

Ukubhalisa inkampani, imemorandamu kanye nezindatshana zenhlangano kumele zilethwe kuMbhalisi Wezinkampani, kanye nobufakazi bokuthi imali ekhokhelwayo yenkampani ifakwe kwi-akhawunti yasebhange. Ngemuva kwalokho kuzokhishwa isitifiketi sokubhalisa.

Isikhathi Sokuhlanganisa

Izinkampani zaseMalta ziyahlomula ngenqubo yokufaka esheshayo ethatha phakathi kwezinsuku ezi-3 kuye kwezingu-5 uma sekunikezwe yonke imininingwane, ukwamukelwa kwemibhalo yokuzikhandla efanele kanye nokuthunyelwa kwemali. Ngemali eyengeziwe, inkampani ingabhaliswa kungakapheli amahora angama-24.

Ukubalwa Kwezimali Nonyaka Wezimali

Izitatimende zezimali ezihloliwe minyaka yonke kumele zilungiswe ngokuya ngamaZinga Wokubika Kwezimali Wamazwe Ngamazwe (ama-IFRS). Lezi zitatimende kufanele zifakwe kuRegistry of Companies lapho zingahlolwa khona ngumphakathi. Ngenye indlela, umthetho waseMalta unikeza ithuba lokukhetha ukuphela konyaka wezezimali.

Funda kabanzi:

• Bhalisa inkampani eMalta
• Izinzuzo zokusetha ibhizinisi eMalta

Izinkampani ezibhaliswe eMalta zibhekwa njengezakhamuzi futhi ziphethwe eMalta, ngakho-ke zikhokhiswa intela emholweni wazo womhlaba wonke odonswe ngaphansi kwenani lentela yemali engenayo njengamanje emi kuma-35%.

Imputation System

Abaninimasheya abahlala eMalta bathola isikweletu esigcwele nganoma iyiphi intela ekhokhwa yinkampani ezinzuzweni ezisatshalaliswa njengezinzuzo yinkampani yaseMalta, ngaleyo ndlela kuvimbela ubungozi bokukhokhiswa intela ephindwe kabili kuleyo mali engenayo. Ezimweni lapho umninimasheya enesibopho sentela eMalta esilinganisweni esiphansi kunenani lenkampani lentela (okwamanje elimi kuma-35%), amakhredithi entela engaphezulu kwe-imputation ayabuyiselwa.

Ukubuyiselwa Kwentela

Lapho bethola isabelo, abaninimasheya benkampani yaseMalta bangafuna ukubuyiselwa imali yakho yonke noma ingxenye yentela yaseMalta ekhokhwe ezingeni lenkampani kuleyo mali engenayo. Ukuze unqume inani lembuyiselo umuntu angafuna lona, uhlobo nomthombo wemali etholwe yinkampani kufanele kubhekwe. Abaninimasheya benkampani abanegatsha eMalta futhi abathola izinzuzo ezivela enzuzweni yegatsha ngokukhokhiswa intela eMalta bafanelekela ukubuyiselwa imali efanayo yentela yaseMalta njengabaninimasheya enkampanini yaseMalta.

Umthetho waseMalta ubeka ukuthi ukubuyiselwa kwemali kufanele kukhokhwe kungakapheli izinsuku eziyi-14 kusukela osukwini lapho kufanele kubuyiselwe imali, kulapho kufakwe khona intela ephelele nenembile yenkampani nabaninimasheya, intela ekhokhwayo ikhokhwe ngokuphelele futhi ephelele futhi kwenziwe isicelo esifanele sokubuyiselwa imali.

Ukubuyiselwa kwemali akunakufunwa kunoma ngabe ikuphi enteleni etholakale emholweni otholwe ngqo noma ngokungaqondile, kusuka empahleni enganyakazi.

Funda kabanzi: Izivumelwano zentela eziphindwe kabili zeMalta

Ukubuyiselwa imali okungu-100%

Imbuyiselo ephelele yentela ekhokhwe yinkampani, okuholele ekutheni isilinganiso sentela esihlanganisiwe esingu-zero singafunwa ngabaninimasheya maqondana nalokhu:

• imali engenayo noma inzuzo etholakala kutshalo-mali efanelekile njenge-Holding Holding; noma
• esimweni semali engenayo ekwahlukanisweni, lapho lelo Bamba iqhaza elibanjelwe liwela ngaphakathi kwamatheku aphephile noma linelisa imibandela yokulwisana nokuhlukunyezwa.

Imbuyiselo yesi-5/7

Kunezimo ezimbili lapho kunikezwa imbuyiselo engu-5/7:

• lapho imali etholwayo iyinzalo yokwenziwa noma amaroyalties; noma
• ezimweni zemali engenayo evela ekubanjweni okubambe iqhaza engaweleli emachwebeni aphephile noma yanelise imibandela yokulwisana nokuhlukunyezwa.

Imbuyiselo engu-2 / 3rds

Abaninimasheya abathi bafuna ukukhokhiswa intela ephindwe kabili maqondana nanoma iyiphi imali engenayo etholwa yinkampani yaseMalta kunqunyelwe ekubuyiselweni imali engu-2/3 yentela ekhokhelwe iMalta.

Imbuyiselo engu-6/7

Ezimweni zezabelo ezikhokhelwa abaninimasheya ngaphandle kwanoma iyiphi enye imali engazange kushiwo ngaphambili, laba babaninimasheya banelungelo lokufuna ukubuyiselwa imali engu-6 / 7th yentela yaseMalta ekhokhwe yinkampani. Ngakho-ke, abaninimasheya bazohlomula ngesilinganiso esisebenzayo sentela yeMalta ye-5%.

Funda kabanzi:

• Ungayibhalisa kanjani inkampani eMalta ?
• Umthetho wenkampani yaseMalta

Izinkampani zaseMalta zingazuza kulokhu:

• Ukukhululwa okuhlangene, kufaka phakathi uhlelo lwezikweletu lokukhululeka kwentela engaphansi
• Inethiwekhi Yesivumelwano Sentela Double
• Isistimu Yesikweletu Sentela Samazwe Angaphandle (i-FRFTC)

Ukukhululeka Okuhlangene

Indlela yokusiza ngazimbili yakha isivumelwano sentela esiphindwe kabili phakathi kweMalta kanye nenani elikhulu lamazwe emhlabeni wonke ahlinzeka ngesikweletu sentela ezimweni lapho intela yangaphandle ihlukunyezwe kungakhathalekile ukuthi iMalta inesivumelwano sentela esiphindwe kabili esinamandla anjalo noma cha. Ukuze usizakale ekuhlanganyeleni okuhlangene, umkhokhi wentela kufanele anikeze ubufakazi obenelisa uKhomishani ukuthi:

• ukuthi imali engenayo yavela phesheya kwezilwandle;
• ukuthi imali engenayo ihlupheke intela yangaphandle; futhi
• inani lentela yangaphandle elithintekile.

Intela yangaphandle etholwayo izonxeshezelwa ngendlela yesikweletu ekhokhiswa intela ekhokhiswa eMalta kumholo ophelele ongakhokhiswa. Isikweletu ngeke seqe isikweletu sentela esiphelele eMalta kumholo ongenayo ongaphandle.

Inethiwekhi Yesivumelwano Sentela esuselwa ku-OECD

Kuze kube manje, iMalta isayine ngaphezu kwezivumelwano zentela eziphindwe kabili ezingama-70. Izivumelwano eziningi zisuselwa kumodeli ye-OECD, kufaka phakathi izivumelwano ezisayinwe namanye amazwe angamalungu e-EU.

Funda futhi: Ukubalwa kwezimali eMalta

I-EU Parent and Subsidiary Directive

Njengezwe eliyilungu le-EU, iMalta yamukele i-EU Parent-Subsidiary Directive elahla ukudluliswa kwemingcele yezabelo kusuka ezinkampanini ezingaphansi kuya ezinkampanini zabazali ngaphakathi kwe-EU.

Inzalo neRoyalties Directive

I-Interest and Royalties Directive iyayikhokha inzalo nemali yasebukhosini ekhokhwa enkampanini esezweni eliyilungu enteleni yezwe eliyilungu lomthombo.

Ukukhululwa Ukubamba iqhaza

Izinkampani eziphethe iMalta zingahle zihlelwe ukuthi zibambe amasheya kwezinye izinkampani futhi lokho kubamba iqhaza kwezinye izinkampani kufanelekile njengokubamba iqhaza. Izinkampani Eziphethe ezihlangabezana nanoma yiziphi zalezi zimo ezishiwo ngezansi zingazuza kulokhu kukhululwa okubambe iqhaza okususelwa kwimithetho yokubamba iqhaza kokubili kuzinzuzo ezivela kulokho kubamba kanye nenzuzo evela ekuchithweni kwalokhu kubamba:

• inkampani iphethe ngqo ubuncane bamasheya ezimali angama-5% enkampani inhlokodolobha yayo ihlukaniswe ngokuphelele noma ngokwengxenye ibe ngamasheya, okunikeza ilungelo okungenani lokungu-5% kunoma yikuphi okubili kwalokhu okulandelayo (“Amalungelo okuphatha ama-Equity”)
  • ilungelo lokuvota;
  • inzuzo etholakalayo yokusatshalaliswa; futhi
  • izimpahla ezitholakalayo ukuze zisatshalaliswe uma usuphela; noma
• inkampani ingumninimasheya wamasheya enkampanini, ngakho-ke inelungelo lokucela futhi ithole yonke ibhalansi yamasheya ama-equity angabanjwanga yileyo nkampani yabanikazi bamasheya ngokwezinga elivunyelwe umthetho wezwe lapho amasheya e-equity aphethwe khona ; noma
• inkampani ingumninimasheya wamasheya enkampanini, ngakho-ke inelungelo lokwenqaba okokuqala uma kwenzeka ukulahlwa okuhlongozwayo, ukuhlengwa, noma ukwesulwa kwawo wonke amasheya ezimali kuleyo nkampani angabanjwanga yileyo nkampani yabanikazi bamasheya; noma
• inkampani ingumninimasheya wamasheya enkampanini futhi inelungelo lokuthi ihlale eBhodini noma iqoke umuntu ozohlala eBhodi laleyo nkampani njengomqondisi; noma
• inkampani ingumninimasheya wamasheya ophethe utshalomali obonisa inani eliphansi eliphelele le- € 1,164,000 noma elilingana nalo ngemali yakwamanye amazwe, njengosuku noma izinsuku etholakale ngalo, enkampanini nokuthi ukubanjwa kwenkampani kufanele kubanjwe isikhathi esiphazanyisiwe okungenani izinsuku eziyi-183; noma
• inkampani ingumninimasheya wamasheya enkampanini futhi lapho ukubanjwa kwamasheya anjalo kungokwenzelwa ukuqhubekisela phambili ibhizinisi lawo futhi ukubanjwa kungabanjwa njengesitoko sokuhweba ngenhloso yokuhweba.
  Amasheya e-equity asebenzelana nokuphathwa kwemali eyimali enkampanini okungeyona inkampani yezakhiwo futhi enikeza umninimasheya okungenani noma iyiphi iminyaka emibili kule emithathu elandelayo: ilungelo lokuvota, ilungelo lenzuzo etholakalayo ukuze lisatshalaliswe kubaninimasheya futhi ilungelo lezimpahla ezitholakalayo zokusatshalaliswa lapho kuvalwa inkampani.

Ukukhululwa ekubambeni iqhaza kungasebenza nasekugcinweni kwamanye amabhizinisi okungaba ukubambisana okulinganiselwe kweMalta, umzimba ongahlali wabantu abanezici ezifanayo, ngisho nemoto yokutshala imali ngokuhlanganyela lapho umthwalo wabatshalizimali ulinganiselwe, inqobo nje uma ukubambelela kwanelisa imibandela yokukhululwa echazwe ngezansi:

• ihlala noma ifakiwe ku-EU;
• kungaphansi kwanoma iyiphi intela yangaphandle ngesilinganiso okungenani esingu-15%; noma
• ngaphansi kwama-50% wemali engenayo itholakala entweni yenzalo noma kumaroyalties.

Okungenhla amatheku aphephile asethiwe. Ezimweni lapho inkampani ebambe iqhaza ebambe iqhaza ingangeni kwenye yalezi itheku eziphephile ezingenhla, imali engenayo etholakele kungenzeka ukuthi ingakhokhiswa intela eMalta uma zombili lezi zimo ezingezansi zenelisekile:

• amasheya ezimali agcinwe enkampanini engahlali kumele angafaneli amele utshalomali lwephothifoliyo; futhi
• inkampani okungeyona eyokuhlala noma inzalo yayo yokwenziwa noma amaroyalties abekhokhelwe intela ngezinga elingaphansi kwe-5%

Isilinganiso Sentela Yesikweleti Samazwe Angaphandle

Izinkampani ezithola imali engenayo phesheya kwezilwandle zingahlomula kwi-FRTC, inqobo nje uma zinikeza isitifiketi somcwaningi mabhuku esisho ukuthi imali engenayo yavela phesheya kwezilwandle. Inqubo ye-FRFTC ithatha intela yangaphandle ehlupheke ngama-25%. Kubekwa intela engama-35% emholweni wenkampani ophelele okhushulwe yi-25% FRFTC, kuthi isikweletu esingu-25% sisetshenziselwe intela yeMalta.

Funda kabanzi:

• Izinzuzo zokusetha ibhizinisi eMalta
• Irejista yenkampani yaseMalta

• Azikho izintela ezibanjwayo ekusatshalalisweni kwezabelo kubaninimasheya;
• Azikho izintela noma imikhawulo ekusatshalalisweni kwezinzuzo ezivela enkampanini yaseMalta;
• Intela iyakhokhwa futhi imali ebuyiswayo itholwa ngemali efanayo yenhlokodolobha yamasheya yenkampani.
• Ayikho intela ebanjwayo yenzalo kanye namaroyalithi kwabangewona abahlali;
• Ayikho imisebenzi eyinhloko;
• Ayikho intela yengcebo;

Funda kabanzi:

• Kungani ufaka eMalta ?
• Intela yenkampani yaseMalta

Ezimweni ezithile ezichazwe emthethweni, kungenzeka ukuthi kucelwe isinqumo esisemthethweni sokunikeza isiqiniseko ekusetshenzisweni komthetho wentela yasekhaya entengiselweni ethile.

Izinqumo ezinjalo zizobophezela kwi-Inland Revenue iminyaka emihlanu futhi zisinde ekushintsheni komthetho iminyaka emi-2, futhi ngokuvamile zikhishwa kungakapheli izinsuku ezingama-30 zifakiwe. Uhlelo olungakahleleki lwempendulo yemali engenayo lwenziwe ngalo incwadi yokuqondiswa enganikezwa.

Funda kabanzi:

• Intela yenkampani yaseMalta
• Irejista yenkampani yaseMalta

Njengelungu le-European Union, iMalta isebenzise yonke imiyalo efanele ye-EU ethinta isihloko sentela yezinkampani, kufaka phakathi i-EU Parent-Subsidiary Directive kanye ne-Interest and Royalties Directive.

Lokhu kwenza uhlaka lwezomthetho lwenkampani yaseMalta luhambisane ngokuphelele nomthetho we-EU futhi luhambisane nemithetho yaseMalta nemithetho yazo zonke ezinye izizwe ezingamalungu.

Funda kabanzi:

• Ungayisungula kanjani inkampani eMalta ?
• Intela yenkampani yaseMalta

Kuyasebenza: Albania, Australia, Austria, Bahrain, Barbados, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, 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. , E-Uruguay naseVietnam.

Izivumelwano zisayiniwe kepha azikasebenzi okwamanje: IBelgium, i-Ukraine, neCuraçao

Izivumelwano Zokushintshaniswa Kwemininingwane Yentela e-Force: Bahamas, Bermuda, Cayman Islands, Gibraltar, e-USA.

Izivumelwano Zokushintshaniswa Kwemininingwane Yentela - zisayinwe kepha azisebenzi: IMacao

Funda kabanzi:

• Ungayisungula kanjani inkampani eMalta ?
• Intela yenkampani yaseMalta