I-Luxembourg

ILuxembourg ingelinye lamazwe amancane kakhulu eYurophu, futhi ikleliswe endaweni eyi-179th ngosayizi wawo wonke amazwe azimele we-194 emhlabeni; izwe lingamakhilomitha-skwele angu-2,586 (998 sq mi) ngosayizi, futhi lilinganisa ama-82 km (51 mi) ubude no-57 km (35 mi) ububanzi. Inhlokodolobha yayo, iLuxembourg City, kanye neBrussels neStrasbourg, ingesinye sezikhulu ezintathu ezisemthethweni ze-European Union kanye nesihlalo seNkantolo Yezobulungiswa yaseYurophu, okuyisikhulu esiphezulu kwezomthetho e-EU.

Inani labantu:

Ngo-2016, iLuxembourg yayinabantu abangama-576 249, okwenza kube ngelinye lamazwe angenabantu abaningi eYurophu.

Ulimi:

Izilimi ezintathu zamukelwa njengezisemthethweni eLuxembourg: isiJalimane, isiFulentshi nesiLuxish.

IGrand Duchy yaseLuxembourg ingumbuso wentando yeningi omele uhlobo lobukhosi bomthethosisekelo, obunokulandelana kwefa emndenini wakwaNassau. IGrand Duchy yaseLuxembourg ibingumbuso ozimele selokhu kwasayinwa iSivumelwano SaseLondon ngomhlaka 19 Ephreli 1839. Lo mbuso wentando yeningi wasephalamende unolwazi olulodwa: okwamanje yiwo kuphela iGrand Duchy emhlabeni.

Inhlangano yoMbuso waseLuxembourg isuselwa kumgomo wokuthi imisebenzi yamandla ahlukene kufanele isatshalaliswe phakathi kwezitho ezahlukahlukene. Njengakwamanye amademokhrasi amaningi ePhalamende, ukwahlukaniswa kwamandla kuguquguquka eLuxembourg. Ngempela, kunobudlelwano obuningi phakathi kwamandla okuphatha nawomthetho yize izinkantolo zihlala zizimele ngokuphelele.

ILuxembourg ingelinye lamazwe acebe kakhulu emhlabeni. Inenye ye-akhawunti esezingeni eliphakeme kakhulu le-eurozone njengengxenye ye-GDP, igcina isimo sezimali esinempilo, futhi inezinga eliphansi kakhulu lesikweletu somphakathi esifundeni. Ukuncintisana kwezomnotho kusekelwa yizisekelo eziqinile zezikhungo zohlelo lokuthengisa okuvulekile

Imali:

I-EUR (€)

Ukulawula Ukuhwebelana:

Azikho izimiso zokulawulwa kokushintshaniswa noma zemali. Kodwa-ke, ngaphansi kwemithetho elwa nokushiswa kwemali, amakhasimende kufanele afeze izidingo zokuhlonza lapho engena ebudlelwaneni bebhizinisi, evula ama-akhawunti asebhange noma edlulisa ngaphezu kwe-EUR 15,000.

Imboni yezinsizakalo zezezimali:

Umkhakha wezezimali ungumnikeli omkhulu emnothweni waseLuxembourg. ILuxembourg iyisikhungo sezimali samazwe omhlaba e-European Union, esinamabhange angaphezulu kwe-140 aphesheya anamahhovisi ezweni. Ku-Index ye-Global Financial Centres yakamuva, iLuxembourg ibibhekwa njengesikhungo sezimali esincintisana kakhulu eYurophu ngemuva kweLondon neZürich. Ngempela, izimpahla zezimali zezimali zokutshalwa kwezimali njengesilinganiso ku-GDP zikhuphuke zisuka emaphesentini angama-4,568 ngonyaka ka-2008 zaya kuma-7,327% ngonyaka wezi-2015.

Funda kabanzi:

• I-akhawunti yomthengisi waseLuxembourg
• I-akhawunti yasebhange laseLuxembourg

Umthetho Wezinkampani ZaseLuxembourg umelwe nguMthetho ophathelene Nezinkampani Zezentengiselwano 1915 obuyekezwe kaningana. Umthetho ubeka imibandela izinhlangano ezisemthethweni ezingasungulwa, imithetho yokusebenza kwazo, izinqubo ezidinga ukwenziwa ngaphambi kokuhlanganiswa, ukuqedwa kanye nanoma yiluphi uhlobo lokuguqulwa kwebhizinisi elisemthethweni.

Uhlobo lweNkampani / Inhlangano:

I-One IBC Limited eyodwa inikeza insizakalo ye-Incorporation eLuxembourg ngohlobo lweSoparfi neCommercial.

Ukuvinjelwa Kwebhizinisi:

I-European Union (i-EU) ibeka imingcele ethile noma imingcele ku:

• ukungeniswa / ukuthunyelwa kwezinhlobo ezithile zezimpahla (izikhali, izinhlamvu, izimpahla ezisetshenziswa kabili, njll.) kuye / kusuka emazweni athile esithathu;
• abantu noma izikhungo (ukumiswa kwemali nezinsizakusebenza zezomnotho nezezezimali, ukwenqatshwa kwe-visa, njll.).

Eminye yale mikhawulo itholakala ezinqumweni ezithathwe yi-United Nations Security Council noma i-Organisation for Security and Co-operation in Europe (OSCE). Zamukelwa e-EU kungaba ngezikhundla ezivamile zamazwe angamalungu eMkhandlwini we-EU, noma ngezinqumo ezithathwe nguMkhandlu we-EU, noma ngemithethonqubo ye-EU esebenza ngqo eLuxembourg.

Ukuvinjelwa Kwegama Lenkampani:

Inkampani esanda kumiswa yaseLuxembourg kufanele ikhethe igama eliyingqayizivele lenkampani elingafani nezinye izinkampani. Igama lenkampani kufanele futhi ligcine ngama-initials "AG" noma i- "SA" ukukhomba uhlobo oluthile lwenhlangano okuyilo. Futhi, igama lenhlangano alikwazi ukufana nomnikazi wamasheya ezinkampani. Lapho sesakhiwe isitifiketi sokufakwa eLuxembourg sizoba negama lenkampani.

• Isinyathelo 1: Khetha imininingwane eyisisekelo yokuhlala komhlali / umsunguli kanye nezinye izinsizakalo ezingeziwe ozifunayo (uma zikhona).
• Isinyathelo 2: Bhalisa noma ungene ngemvume bese ugcwalisa amagama ezinkampani kanye nomqondisi / abaninimasheya bese ugcwalisa ikheli lokukhokha kanye nesicelo esikhethekile (uma sikhona).
• Isinyathelo 3: Khetha indlela yakho yokukhokha (Samukela ukukhokha ngeKhadi lesikweletu / Debit, i-PayPal noma i-Wire Transfer). (Funda: Izindleko zokwakhiwa kwenkampani yaseLiechtenstein )
• Isinyathelo 4: Uzothola amakhophi athambile amadokhumenti afanele afaka: Isitifiketi Sokuhlanganiswa, Ukubhaliswa Kwebhizinisi, Imemorandamu kanye Nezindatshana Zenhlangano, njll. Ngemuva kwalokho, inkampani yakho entsha eLuxembourg ilungele ukwenza ibhizinisi. Ungaletha amadokhumende asenkampanini yenkampani ukuvula i-akhawunti yasebhange yezinkampani noma singakusiza ngolwazi lwethu olude lwensizakalo yokusekela iBhange.

• Iphasiphothi yomnikazi wamasheya / umnikazi onenzuzo nomqondisi ngamunye;
• Ubufakazi bekheli lokuhlala lomqondisi ngamunye kanye nomninimasheya (Kumele kube ngesiNgisi noma inguqulo eqinisekisiwe yokuhumusha);
• Amagama enkampani ahlongozwayo;
• Imali ekhishwe ngamasheya nenani elilinganiselwe lamasheya.

Funda kabanzi:

• Inkampani yaseLuxembourg eselwandle
• Ungayisungula kanjani inkampani eLuxembourg

Inhlokodolobha:

Inkampani ezimele enesikweletu esilinganiselwe (i-SARL): i-EUR12,000, okumele ikhokhwe ngokuphelele.

Yabelana:

ELuxembourg, inkampani ivunyelwe ukukhipha amasheya abhalisiwe. Amasheya ezinkampani angakhishwa ngamalungelo okuvota noma ngaphandle kwawo, kuya ngokuqonda kwenkampani. Amasheya abhalisiwe ezinkampani kufanele angene ngemvume encwadini yokubhalisa yenhlangano. Amasheya abhalisiwe angadluliselwa kuphela ngokukhipha isitatimende sokudlulisa esigunyazwe yibo bobabili abadlulisayo nabadlulisayo.

Izinhlangano zaseLuxembourg zingakhipha futhi amasheya abaphethe ngokuvamile adluliswa ngokulethwa kwezitifiketi zokuphatha. Noma ngubani ophethe isitifiketi samasheya ungumnikazi.

Umqondisi:

Okungenani kufanele kuqokwe umqondisi oyedwa. Umqondisi angahlala kunoma yiliphi izwe futhi abe ngumuntu ozimele noma inhlangano yebhizinisi.

Umnikazi wamasheya:

Kudingeka okungenani oyedwa wabanamasheya. Umnikazi wamasheya angahlala kunoma yiliphi izwe futhi abe ngumuntu ozimele noma inhlangano yebhizinisi.

Izinga lentela yenkampani yaseLuxembourg:

Izinga lentela yenkampani (CIT) lehlisiwe lisuka ku-19% (2017) laya ku-18%, okuholela ezingeni lentela isiyonke yezinkampani ezingama-26.01% eLuxembourg City (kucatshangelwa imali yobumbano ye-7% futhi kufaka ne-6.75% kamasipala isilinganiso sentela yebhizinisi siyasebenza futhi esingahluka ngokuya ngesihlalo senkampani). Lesi sinyathelo sasihlelelwe ukuqinisa ukuncintisana kwezinkampani.

Funda nalokhu: Accounting Luxembourg

Isitatimende semali:

Ukubalwa kwezimali kuphoqelekile ezinkampanini. Amarekhodi kufanele agcinwe ezezimali zenhlangano nokuthengiselana ngebhizinisi, futhi agcinwe ngakho ahlala esesikhathini njalo.

Ikheli Lehhovisi Nommeli Wendawo:

Izinhlangano zaseLuxembourg kufanele zibe nehhovisi lasekhaya kanye ne-ejenti ebhalisiwe yendawo ukuze zithole izicelo zeseva yenqubo kanye nezaziso ezisemthethweni. Inhlangano ivunyelwe ukuba nekheli elikhulu noma kuphi emhlabeni.

Izivumelwano Ezimbili Zentela:

ILuxembourg isiphothule izivumelwano zentela ephindwe kabili ezingama-70 futhi kusalindwe izivumelwano ezinje ezingama-20 ukuthi zivunyelwe. Isivumelwano sokugwema intela ephindwe kabili siyazuzisa kubatshalizimali bakwamanye amazwe abavela kulelo zwe abafuna ukuvula ibhizinisi eLuxembourg noma okuphambene nalokho. ILuxembourg isayine izivumelwano zentela kabili nala mazwe alandelayo: I-Armenia, i-Austria, i-Azerbaijan, iBahrain, iBarbados, iBelgium, iBrazil, iBulgaria, iCanada, iChina, iCzech Republic, iDenmark, ...

Ilayisensi Yebhizinisi I-Luxembourg:

Ilayisensi yebhizinisi iyimpoqo, noma ngabe ifomu elisemthethweni lenkampani: SA (PLC), SARL (LLC), SARL-S, sole-proprietorship…

Ukwakhiwa kwenkampani yakwaSARL-S noma ubunikazi obunikazi buqala ngokufaka isicelo selayisense yebhizinisi, edingekayo ukubhalisela iRegistry Register. Ama-SA kanye nama-SARL angabhaliswa neRejista Yezokuhweba ngaphambi kokuthola ilayisense yebhizinisi kepha abavunyelwe ukwenza noma yiziphi izinto zokusebenza, ezentengiselwano noma ezobuciko inqobo nje uma bengayinikwanga ilayisense ngendlela efanele.

Ilayisensi yebhizinisi empeleni ingumbhalo ongcwele ovumela inkampani yaseLuxembourg ukuthi isebenze, iqashe, ikhiphe ama-invoyisi…

Isikhathi sokukhokha, sokubuyiselwa kwenkampani

Izinkampani kufanele zifake amafomu entela ngomhla ka-31 Meyi wonyaka ngamunye kulandela unyaka wekhalenda lapho imali etholwe ngayo.

Imali ekhokhelwa intela yekota kumele ikhokhwe. Lezi zinkokhelo zilungiswa ngabaphathi bentela ngesisekelo sentela ehlaziyelwe unyaka owedlule noma ngesisekelo sesilinganiso sonyaka wokuqala. Lesi silinganiso sinikezwa yinkampani ngokuya ngesicelo seziphathimandla zentela zaseLuxembourg.

Ukukhokhwa kokugcina kwe-CIT kufanele kukhokhwe ekupheleni kwenyanga elandela inyanga yokwamukelwa yinkampani yokuhlola kwayo intela.

Inhlawulo:

Imali ekhokhwayo yenzalo yenyanga engu-0.6% isebenza ukwehluleka ukukhokha noma ukukhokha intela sekwedlule isikhathi. Ukwehluleka ukuletha imbuyiselo yentela, noma ukulethwa sekwedlule isikhathi, kuholela enhlawulweni ka-10% wentela okumele ikhokhwe kanye nenhlawulo efinyelela kuma-EUR 25,000. Endabeni yokukhokha sekwedlule isikhathi egunyazwe iziphathimandla zentela, amazinga aqala kusuka ku-0% kuya ku-0.2% ngenyanga, kuya ngesikhathi.