Rukuzemubhogu

Luxembourg ndiyo imwe yenyika diki muEurope, uye iri pachinzvimbo chegumi nemakumi manomwe nenomwe pakukura kwenyika dzose dzakasununguka dzepasi rose makumi mana nemana; nyika inenge 2,586 mativi emakiromita (998 sq mi) muhukuru, uye inoyera 82 km (51 mi) kureba uye 57 km (35 mi) yakafara. Guta rayo guru, Guta reLuxembourg, pamwe neBrussels neStrasbourg, nderimwe remaguta makuru eEuropean Union uye chigaro cheEuropean Court of Justice, chinzvimbo chepamusoro chematare muEU.

Vagari:

Muna 2016, Luxembourg yaive nevanhu 576 249, izvo zvinoita kuti ive imwe yenyika dzine vanhu vashoma muEurope.

Mutauro:

Mitauro mitatu inozivikanwa sepamutemo muLuxembourg: ChiGerman, French, uye Luxembourgish.

Grand Duchy yeLuxembourg inomiririra demokrasi muchimiro chehumambo hwebumbiro, pamwe nekugara nhaka mumhuri yeNassau. Grand Duchy yeLuxembourg yave iri nyika yakazvimiririra kubva Chibvumirano cheLondon chasainwa musi wa19 Kubvumbi 1839. Iyi demokarasi yedemokrasi ine imwechete: parizvino ndiyo yega Grand Duchy pasi rose.

Sangano reLuxembourg State rakavakirwa pachisungo chekuti mashandiro emasimba akasiyana anofanirwa kupararira pakati penhengo dzakasiyana. Semamwe akawanda ematare eparamende, kupatsanurwa kwemasimba kunochinja muLuxembourg. Chokwadi, kune hukama hwakawanda pakati pehutungamiriri nemasimba emitemo kunyangwe vatongi vanoramba vakazvimiririra.

Luxembourg ndiyo imwe yenyika dzakapfuma kwazvo pasi. Iyo ine imwe yeakaunzi yepamusoro yerozoni yazvino yakawandisa sechikamu cheGDP, inochengetedza chinzvimbo chebhajeti ine hutano, uye ine nharaunda yakaderera kwazvo yechikwereti cheveruzhinji. Kukwikwidzana mune zvehupfumi kunotsigirwa nenheyo dzakasimba dzegadziriro yemusika yakavhurika

Mari:

EUR (€)

Shanduko Yekuchinjana:

Iko hakuna kutonga kwekutsinhana kana mirau yemari. Nekudaro, pasi pemitemo inorwisa kubiridzira mari, vatengi vanofanirwa kuzadzisa zvinodiwa pakuziva kana vachipinda muhukama hwebhizinesi, kuvhura maakaundi ebhangi kana kuendesa anodarika EUR 15,000.

Mari yemabhizimusi indasitiri:

Chikamu chemari ndicho chikuru chinopa hupfumi hweLuxembourg. Luxembourg inzvimbo yepasi rose yezvemari muEuropean Union, ine mabhanga anopfuura zana nemakumi mana ane hofisi munyika. Mune ichangoburwa Global Global Centers Index, Luxembourg yakaverengerwa seyechitatu inokwikwidza yezvemari nzvimbo muEurope mushure meLondon neZürich. Chokwadi, mari yemari yemari dzekudyara sechiyero kuGDP yakawedzera kubva angangoita 4,568 muzana muna 2008 kusvika 7,327 muzana muna 2015.

Verenga zvimwe:

• Luxembourg mutengesi account
• Akaundi yebhangi yeLuxembourg

Iyo Luxembourg Corporate Mutemo inomiririrwa neMutemo maererano neCommerce Companies 1915 yakagadziridzwa kanoverengeka. Mutemo unotaura mamiriro ezvinhu anogona kusimbiswa zviri pamutemo masangano, mitemo yebasa ravo, maitiro anofanirwa kuitwa kusati kwabatanidzwa, kudzimiswa uye chero rudzi rwemutemo shanduko yeshanduko.

Rudzi rweKambani / Corporation:

One IBC Limited inopa Incorporation sevhisi muLuxembourg nerudzi Soparfi neCommerce.

Kudzivirirwa kweBhizinesi:

European Union (EU) inoisa zvimwe zvinorambidzwa kana kurambidzwa pa:

• kuunzwa / kutumira kunze kwemamwe marudzi enhumbi (zvombo, zvombo, zvekushandisa-zviviri, nezvimwewo) kuenda / kubva kune dzimwe nyika dzechitatu;
• vanhu kana zvivakwa (kutonhora kwemari uye hupfumi uye zviwanikwa zvemari, kuramba visa, nezvimwewo).

Mimwe yemitemo iyi inotorwa kubva kuZisarudzo zvakatorwa neUnited Nations Security Council kana Organisation for Security uye Co-operation muEurope (OSCE). Ivo vanogamuchirwa muEU kungave kuburikidza zvakajairika zvinzvimbo zveNhengo Nyika muEU Council, kana nesarudzo dzakatorwa neEU Council, kana neMitemo yeEU inoshanda zvakananga muLuxembourg.

Kambani Zita Rirambidzo:

Sangano richangobva kuumbwa reLuxembourg rinofanirwa kusarudza rakasarudzika zita rekambani iro risina kufanana nemamwe makambani. Iro zita remakambani rinofanirwawo kupera nemavambo "AG" kana "SA" kuratidza iro rakanangana nekambani iyo iri. Zvakare, zita rekambani harigone kufanana nemugovani wekambani. Pane imwe nguva yakaumbwa chitupa cheLuxembourg chekubatanidzwa chichava nezita rekambani.

• Nhanho 1: Sarudza yakakosha Resident / Muvambi werudzi ruzivo uye mamwe mabasa ekuwedzera aunoda (kana paine).
• Nhanho 2: Nyoresa kana kupinda uye zadza mazita emakambani uye director / shareholder (s) uye zadza kero yekubhadhara uye chikumbiro chakakosha (kana chiripo).
• Nhanho 3: Sarudza yako yekubhadhara nzira (Isu tinogamuchira kubhadharwa neKiredhiti / Dhibhadhi Kadhi, PayPal kana Wire Tumira). (Verenga: Liechtenstein kambani ficha mutengo )
• Nhanho 4: Iwe unozogamuchira akapfava makopi emadhipatimendi anodiwa anosanganisira: Chitupa cheInorporation, Bhizinesi Kunyoresa, Memorandamu uye Zvinyorwa zveSangano, nezvimwewo. Ipapo, kambani yako nyowani muLuxembourg yakagadzirira kuita bhizinesi. Unogona kuunza zvinyorwa mukiti kit kuvhura account yemabhangi kana isu tinogona kukubatsira neruzivo rwedu rurefu rwekutsigira Banking sevhisi.

• Pasipoti yemugove wega wega / muridzi anobatsira uye director;
• Uchapupu hwekero yekugara yemumwe director uye mugovani (Inofanira kunge iri muChirungu kana vhezheni yeshanduro yakasimbiswa);
• Iyo yakasarudzika kambani mazita;
• Iyo yakapihwa share capital uye chikamu kukosha kwezvikamu.

Verenga zvimwe:

• Luxembourg offshore kambani
• Maitiro ekumisikidza kambani muLuxembourg

Guta guru:

Yakasarudzika yakatemerwa chikwereti kambani (SARL): EUR12,000, iyo inofanirwa kubhadharwa zvizere kumusoro.

Mugove

MuLuxembourg, mubatanidzwa unobvumidzwa kuburitsa migove yakanyoreswa. Masheya emakambani anogona kupihwa kana pasina kodzero dzekuvhota, zvinoenderana nekambani sarudzo. Masangano akanyoreswa emabhizimusi anofanirwa kuiswa mubhuku regiyo rekambani. Akanyoreswa masheya anogona kungotamisirwa nekupa chirevo chekuchinjisa icho chinotenderwa neese ari maviri anotamisa uye anotamisa.

Luxembourg makambani anogona zvakare kuburitsa anotakura masheya ayo anowanzo kuendeswa nekuendesa zvitakuri zvevatakuri. Chero ani ane gwaro rekugovana mubati ndiye muridzi.

Mutungamiriri:

Anongova director mumwe anofanirwa kugadzwa. Iye director anogona kugara mune chero nyika uye ave akavanzika munhu kana yemubatanidzwa sangano.

Mumiririri:

Anenge mumwe chete wemugovana anodikanwa. Mugovani anogona kugara mune chero nyika uye ave munhu akazvimiririra kana kambani yemubatanidzwa.

Luxembourg corporate tax mutero:

Mutero wemubhadharo wemubatanidzwa (CIT) wakadzikiswa kubva pa19% (2017) kusvika pa18%, zvichitungamira pamutero wepamusoro wemakambani e26.01% muLuxembourg City (uchifunga nezve kubatana kwe7% uye kusanganisira 6.75% matunhu bhizinesi mutero unoshanda uye izvo zvinogona kusiyana zvichienderana nechigaro chekambani). Ichi chiyero chakarongwa kuitira kusimbisa kukwikwidza kwemakambani.

Uyezve verenga: Accounting Luxembourg

Chirevo chemari:

Accounting inosungirwa kumakambani. Zvinyorwa zvinofanirwa kuchengetwa zvemari yekambani uye mabhizimusi ekutengeserana, uye zvinochengetwa saka zvinogara zvichikwirana.

Kero yeHofisi neMumiriri Wenzvimbo:

Makambani eLuxembourg anofanira kunge aine ese emahofisi uye emunharaunda akanyoreswa mumiriri kuti agamuchire maitiro server server uye zviziviso zvepamutemo. Iyo kambani inobvumidzwa kuve nekero hombe chero kupi zvako pasi.

Zvibvumirano zveMitero zvakapetwa.

Luxembourg yakagumisa zvinopfuura makumi manomwe makumi maviri zvibvumirano zvemitero uye angangoita makumi maviri zvibvumirano zvakadaro zvakamirira kubvumidzwa. Chibvumirano chekudzivirira mutero wakapetwa chakanakira vatengesi vekunze vanobva munyika iyoyo vanoda kuvhura bhizinesi muLuxembourg kana zvinopesana. Luxembourg yakasaina zvibvumirano zviviri zvemitero nenyika dzinotevera: Armenia, Austria, Azerbaijan, Bahrain, Barbados, Belgium, Brazil, Bulgaria, Canada, china, Czech Republic, Denmark, ...

Bhizinesi Rezinesi Luxembourg:

Rezinesi rebhizinesi rinosungirwa, zvisinei nekambani zviri pamutemo fomu: SA (PLC), SARL (LLC), SARL-S, yega-proprietorship…

Kuumbwa kwekambani yeSARL-S kana yega proprietorship inotanga nekunyorera rezinesi rebhizinesi, izvo zvinodikanwa kunyoresa kuRejista Rekutengesa. SAs nemaSARL vanogona kunyoreswa neRussian Rejista vasati vagamuchira rezinesi rebhizinesi asi ivo havabvumidzwe kuita chero mashandiro, zvekutengesa kana zvehunyanzvi zviitiko chero vasina kupihwa rezinesi nenzira yakakodzera.

Rezinesi rebhizinesi riri kuita chitsvene chinobvumidza kambani yeLuxembourg kushanda, kuhaya, kuburitsa ma invoice…

Kubhadhara, Kambani Dzoka Yakakodzera Zuva

Makambani anofanirwa kufaira mutero anodzoka na31 Chivabvu chegore rega rega zvichitevera gore rekarenda panguva iyo mari yacho yakawanikwa.

Quarterly mutero kufambira mberi kunofanirwa kubhadharwa. Iyi miripo inogadziriswa neiyo mutero manejimendi pahwaro hwemutero wakaongororwa wegore rapfuura kana pahwaro hwekufungidzira kwegore rekutanga. Uku kufungidzira kunopihwa nekambani zvichienderana nechikumbiro chevakuru vemitero yeLuxembourg.

Kubhadhara kwekupedzisira kweCIT kunofanirwa kubhadharwa kupera kwemwedzi unotevera mwedzi wekutambira nekambani yekutarisa mutero.

Chirango:

Iyo 0.6% pamwedzi yemari yemubereko inobhadharisa kukundikana kubhadhara kana kunonoka kubhadhara mutero. Kukundikana kuendesa mutero kudzoka, kana kunonoka kuendesa, zvinoguma nechirango che10% yemutero wakakodzera uye faindi inosvika ku25,000. Muchiitiko chekubhadhara kunonoka kwakabvumidzwa nevakuru vemitero, iwo mwero unotangira pa0% kusvika ku0.2% pamwedzi, zvichienderana nenguva yenguva.