ISwitzerland

ISwitzerland yizwe elinezintaba laseCentral Europe, ikhaya lamachibi amaningi, amadolobhana kanye neziqongo eziphakeme ze-Alps. Izwe liseNtshonalanga-Yurophu Ephakathi.

ISwitzerland, ngokusemthethweni iSwitzerland Confederation, iyiriphabhulikhi yombuso eYurophu. Inamakhantoni angama-26, kanti idolobha laseBern liyisihlalo seziphathimandla zombuso.

Indawo ephelele yaseSwitzerland ingama-41, 285 km2

Inani labantu

Abantu baseSwitzerland cishe abangaphezu kwezigidi eziyisishiyagalombili zabantu bagxile kakhulu ethafeni, lapho kutholakala khona amadolobha amakhulu: phakathi kwawo kukhona amadolobha amabili omhlaba kanye nezikhungo zezomnotho iZürich neGeneva.

Ulimi

ISwitzerland inezilimi ezine ezisemthethweni: ikakhulukazi isiJalimane (ama-63.5% inani labantu ababelwe) esifundeni esisempumalanga, enyakatho nasenkabeni yeJalimane (Deutschschweiz); IsiFulentshi (22.5%) engxenyeni esentshonalanga yeFrance (la Romandie); Isi-Italian (8.1%) endaweni eseningizimu ye-Italy (Svizzera italiana); kanye neRomansh (0.5%) enkantini yezilimi ezintathu eningizimu-mpumalanga yeGraubünden.

Uhulumeni wesifundazwe ubophezelekile ukuxhumana ngezilimi ezisemthethweni, kanti nasephalamende likahulumeni kuhunyushwa ngasikhathi sinye kusuka esiJalimane, isiFulentshi kanye nesiNtaliyane.

ISwitzerland inezwe lombuso kanye namakhandoni angama-26, angamazwe angamalungu wombuso. Izibopho zezepolitiki nezokuphatha zehlukaniswe phakathi kwamazinga kahulumeni, we-cantonal nawomasipala. I-canton ngayinye inomthethosisekelo wayo, ikhodi yenqubo yomphakathi kanye negumbi lephalamende.

Kunezigungu ezintathu ezilawulayo ezingeni likahulumeni: iphalamende le-bicameral (umthetho), i-Federal Council (executive) ne-Federal Court (yezomthetho).

Amandla wezomthetho we-Federal anikezwe i-Federal Council futhi amagumbi amabili e-Federal Assembly yaseSwitzerland naseSwitzerland aba yindawo yezombusazwe ezinzile nethembekile.

Etholakala maphakathi neYurophu, iSwitzerland inobudlelwano obusondelene ne-EU futhi ihambisana kakhulu nemikhuba yezomnotho ye-EU, yize ingelona ilungu le-EU. ISwitzerland iyilungu le-OECD, iWorld Trade Organisation (WTO) kanye ne-European Free Trade Association. Inesivumelwano sokuhweba samahhala ne-EU.

ISwitzerland ingelinye lamazwe athuthukile emhlabeni. ISwitzerland ifinyelela phezulu noma eduze nendawo ephezulu emhlabeni jikelele kumamethrikhi amaningi wokusebenza kukazwelonke, kufaka phakathi ukubonakala kukahulumeni, inkululeko yomphakathi, ikhwalithi yempilo, ukuncintisana kwezomnotho kanye nentuthuko yabantu.

Imali

I-Swiss franc (CHF)

Ukulawulwa Kokushintshaniswa

ISwitzerland ayinazo izilawuli zokushintshaniswa kwamanye amazwe.

Akukho mehluko phakathi kwama-akhawunti abahlali nabangewona abahlali, futhi akukho mingcele ekubolekeni okuvela phesheya. Ngokunjalo, ukubolekwa kwendawo ngamafemu alawulwa kwamanye amazwe emabhange nasezinkampanini ezihlobene (noma ezingahlobene) kuvunyelwe ngokukhululekile.

Imboni yezinsizakalo zezezimali

Uhlelo lwebhange laseSwitzerland luhlala phakathi kwezinamandla kakhulu emhlabeni, lukhuliswa yimizamo eqhubekayo yokuzivumelanisa nezimo zezimakethe kanye nemali - i-Swiss franc - ejwayele ukuhlala izinzile.

Amabhange aseSwitzerland anesibopho semikhuba yawo yokubolekisa, ebhekwa yiSwitzerland Financial Market Supervisory Authority (FINMA).

ISwitzerland izibophezele ekusebenziseni ukushintshaniswa okuzenzakalelayo kwemininingwane ye-akhawunti yezezimali ngokwe-OECD's Common Reporting Standard (CRS).

IZurich iyisikhungo sezimali esikhulu kunazo zonke eSwitzerland, kanti iGeneva ingesinye sezikhungo ezibaluleke kakhulu emhlabeni zamabhange azimele.

Funda kabanzi:

• I-akhawunti yasebhange laseSwitzerland elwandle
• I-akhawunti yomthengisi eSwitzerland

Uhlobo lweNkampani / Inkampani eSwitzerland

Sinikezela ngeSwitzerland Incorporation Services ngohlobo lwe-Limited Liability Company (GmbH).

Ukuvinjelwa Kwebhizinisi

Zonke izinkampani ezihweba eSwitzerland kumele zibhaliswe kuRejista Yezentengiselwano yesifunda lapho kutholakala khona ihhovisi labo elibhalisiwe noma indawo yebhizinisi. ESwitzerland, izinhlangano zebhizinisi zilawulwa yi-Federal Law, ebhalwe ku- "Code des Obligations" futhi, ngaphandle kokuthi ilayisensi efanelekile, inkampani efakwe eSwitzerland ayikwazi ukwenza ibhizinisi lokubhanga, umshwalense, isiqinisekiso, ukuvuselela kabusha, ukuphathwa kwesikhwama, izikimu zokutshala imali ezihlangene , noma omunye umsebenzi ongaphakamisa ukuhlangana nezimboni zebhange noma ezezimali.

Ukuvinjelwa Kwegama Lenkampani

Igama lenkampani kufanele ligcine nge-GmbH noma i-Ltd liab.Co. Sizobheka ukutholakala kwegama lenkampani yakho ehlongozwayo. Amagama ezinkampani zaseSwitzerland akufanele afane nelinye igama lenkampani elibhaliswe ne-Swiss Federal Commercial Registry.

Ubumfihlo Benkampani Ulwazi

Kumarejista omqondisi wokufakwa kanye nabanini bamasheya kumele afakwe kuRegistry Registry, kepha awatholakali ukuze umphakathi uwahlole. Ngaphezu kwalokho, la marejista akudingeki ukuthi agcinwe esesikhathini nganoma yiziphi izinguquko ezizayo kubaqondisi bezinkampani noma kumarejista.

Yonke i-GmbH idinga ukudalula esidlangalaleni abaninimasheya bayo.

Kunikezwa izinyathelo ezilula ezi-4 zokuhlanganisa Inkampani eSwitzerland:

• 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 / Lokukhokha, i-PayPal noma i-Wire Transfer).
• Isinyathelo 4: Uzothola amakhophi athambile amadokhumenti afanele afaka: Isitifiketi Sokuhlanganiswa, Ukubhaliswa Kwebhizinisi, Imemorandamu Nezindatshana Zenhlangano, njll. Ngemuva kwalokho, inkampani yakho entsha eSwitzerland isilungele ukwenza ibhizinisi. Ungaletha amadokhumende asenkampanini yenkampani ukuvula i-akhawunti yasebhange yezinkampani noma singakusiza ngolwazi lwethu olude lwensizakalo yokusekela iBhange.

* Le mibhalo idingeka ukufaka inkampani eSwitzerland:

• 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:

• Bhalisa inkampani eSwitzerland
• Izindleko zokubhalisa inkampani eSwitzerland

Usonhlamvukazi

Imali encane yokwabiwa yenkampani enesikweletu esilinganiselwe kanye nobuncane obukhokhelwe (GmbH) yi-CHF 20,000. Inani lamagama lamasheya yi-CHF 100 ubuncane.

Yabelana

Ngamasheya ajwayelekile. Amasheya athengayo awagunyaziwe.

Umqondisi

Ubuncane bomqondisi kumele abe uhlala eSwitzerland. Inkampani iyadingeka ukuthi iqoke okungenani oyedwa wabaqondisi kumele abe noMqondisi wendawo ohlala eSwitzerland, noma ongowaseSwitzerland.

Uma kwenzeka ungakwazi ukuhlinzeka uMqondisi Wendawo ohlangothini lwakho, Singasebenzisa insizakalo yethu ukwanelisa le mfuneko esemthethweni nohulumeni.

Umninimasheya

Okungenani umninimasheya oyedwa. Ayikho imikhawulo maqondana nobuzwe noma indawo yokuhlala yabaninimasheya.

Umnikazi Ozuzayo

Isitatimende Somnikazi Wenzuzo ngomnikazi ngamunye onenzuzo sidinga ukuhlinzekelwa ukufakwa eSwitzerland.

Intela

ISwitzerland ithokozela umbuso wentela osebenza kahle kakhulu, kepha onedumela, ophelele ezimotweni zabazali zomhlaba wonke nasezinkampanini eziphethe i-IP.

Ngohlelo lwentela oluhehayo, izinkampani zaseSwitzerland zivame ukusetshenziswa futhi ziluphawu lodumo. Uhlelo lwentela lwaseSwitzerland lubunjwe yisakhiwo senhlangano yezwe. Izinkampani nabantu bakhokhiswa intela emazingeni amathathu ahlukene eSwitzerland:

• izinga likazwelonke (izintela zikahulumeni)
• ileveli ye-cantonal (intela ye-cantonal)
• Izinga lomphakathi (izintela zomphakathi)

Intela yebhizinisi ikhokhiswa ezingeni likahulumeni ngenani eliphansi le-8.5% kwinzuzo ngemuva kwentela. Intela yemali engenayo yebhizinisi idonswa ngezinhloso zentela futhi yehlisa isisekelo sentela esisebenzayo, okuholela enanini lentela enzuzweni ngaphambi kwentela ka-7.8%. Ayikho intela yemali yebhizinisi ekhokhiswa ezingeni likahulumeni.

Izinkampani ezingezona ezabahlali zikhokhiswa intela yenkampani emholweni owenziwe eSwitzerland uma

• i) bangabalingani bebhizinisi laseSwitzerland
• ii) babe nezikhungo eziqinile noma amagatsha eSwitzerland
• iii) ube nempahla yendawo.

Isitatimende sezezimali

Ngokuvamile, izinkampani ezifakwe eSwitzerland azidingeki ukuthi zifake izitatimende zezimali zonyaka. Okuhlukile kulokhu kungenxa yezinhlobo ezithile zenkampani, njengamabhange, izikhungo zezezimali, izinkampani ezithengiswa esidlangalaleni. Kulezi zinkampani izitatimende zezimali kufanele zifakwe kungakapheli izinyanga eziyisithupha ngemuva kokuphela kwesikhathi sokubika.

Umenzeli Wendawo

Inkampani yakho idinga unobhala wenkampani futhi ayidingeki yendawo noma efanelekile, kepha ncoma indawo.

Izivumelwano Ezimbili Zentela

ISwitzerland isayine Izivumelwano Zentela Ephindwe Kabili ezingama-53 ngokuya ngezinga lomhlaba wonke, ezingama-46 ezisebenzayo, nezivumelwano eziyi-10 ze-Tax Information Exchange, zazo eziyi-7 ezisebenza kusukela ngoNovemba 2015.

Imali ekhokhwayo nelayisense

Umnikelo wemali enhlanganweni yabahlali baseSwitzerland ungaphansi kwesibopho sokukhishwa kwesitembu saseSwitzerland esingu-1% enanini elinikelwe elidlula i-CHF 1 million capital share (ukukhishwa okuhlukahlukene kuyasebenza, njengasesimweni sokwakhiwa kabusha, noma umnikelo wokubamba iqhaza noma weyunithi lebhizinisi noma lebhizinisi), futhi kukhona nerejista yezentengiselwano yokuqasha / imali yokubhalela.

Funda kabanzi: Ukubhaliswa kophawu lwentengiso lwaseSwitzerland

Usuku lokukhokha, Usuku lokubuyiselwa kweNkampani

Unyaka wentela ngokuvamile unyaka wekhalenda, ngaphandle uma inkampani isebenzisa unyaka wezezimali ohlukile. Intela ye-Federal kanye ne-cantonal / yomphakathi iyahlolwa unyaka nonyaka ngemali engenayo kulo nyaka okhona.

Kukhona ukufayilwa kwentela okuhlanganisiwe kokubili izinhloso zentela zombuso kanye ne-cantonal / yomphakathi. Inqubo yokuzihlola iyasebenza. Intela yentela kahulumeni kufanele ikhokhwe ngomhlaka 31 Mashi wonyaka olandelayo ngonyaka wentela; usuku olubekiwe lokukhokhwa kwentela yemali engenayo ye-cantonal / yomphakathi luyahlukahluka emakhanini.

Izinkampani kufanele ziveze ama-akhawunti alo nyaka wezimali okhona nowedlule kumhlangano jikelele wabaninimasheya. Izinkampani ezibalwe ku-stock exchange noma ezinezinkinga ezingakakhokhwa zamabhondi kufanele zishicilele ama-akhawunti wonyaka nahlanganisiwe agunyazwe umhlangano jikelele wonyaka kanye nombiko wabacwaningi mabhuku kuSwitzerland Commercial Gazette, noma kufanele anikeze lolo lwazi uma ecelwa.

Ifemu yabahlali baseSwitzerland kumele iqinisekise ukuthi umhlangano jikelele wonyaka (i-AGM) ubanjwa ezinyangeni eziyisithupha zokuphela konyaka;

Amafemu abahlali baseSwitzerland kumele akhokhe intela yokukhokhela abasebenzi bakwamanye amazwe abangahlali ngokugcwele ezweni.