Kubalulekile jikelele lwamanzi irhafu levied e a umyinge
Ukuba iqhube kushishino kwi-Senegal, ukufumana phandle ukuba yeyiphi i Swiss corporate iirhafu ingaba ikhona kwaye ngexesha apho Swiss corporate irhafu yokutshintshaIinkampani ebhalisiweyo okanye yanikezela kwi-Senegal kufuneka ahlawule Swiss corporate iirhafu, ngexesha limited irhafu eyimali usebenza iinkampani kunye olusisigxina ubuso kwi-Iswitzerland. Njengoko enjalo, oko kuyasebenza apha Swiss corporate irhafu amazinga vary kuxhomekeke ubume ishishini lakho ngendlela Iswitzerland. Amaqumrhu asemthethweni kunye noba a ebhalisiweyo-ofisi okanye i-ukuthelekisa yolawulo kwi-Senegal ingaba ngokulawulwa unlimited irhafu eyimali.
Limited irhafu eyimali usebenza langaphandle amakhulu kunye olusisigxina ukusekwa okanye nge-real estate kwi-Iswitzerland.
Yamazwe ngamazwe uthelekiso ibonisa ukuba Senegal kakhulu nabafana indawo kuba corporate irhafu payers. Senegal ubani ezimiseleyo corporate irhafu inkqubo apho a corporation yayo, abanini-mhlaba okanye shareholders ingaba taxed nganye nganye, ebangela kwezoqoqosho kabini taxation. Ukuze inciphise hlobo, taxation ye-zabelo ezixhamlisa ukususela, inzala ngu lowered yi-amane kwi-federal irhafu inqanaba. Abanye cantons kufuneka ibandakanywe oku federal Swiss corporate irhafu indlela ngelixa abanye faka iindlela ezahlukeneyo ukunciphisa umntu, inzala. Resident iinkampani ingaba ngokulawulwa corporate iirhafu kwi-Senegal kwi zabo kwihlabathi liphela ingeniso, ngaphandle ingeniso attributable ukuba iinqwelo engena okanye kumazwe angaphandle real estate (bengagungqi property). Ezinjalo ingeniso ngu ayifakwanga kwi-Swiss corporate irhafu isiseko kwaye kuphela ithathwe kwi i-akhawunti ye-umyinge progression ngeenjongo kwi-cantons ukuba kwakhona isicelo progressive irhafu yokutshintsha. Non-resident iinkampani ingaba ngokulawulwa corporate iirhafu kwi-Senegal kuphela kwi-Swiss-sourced ingeniso (oko kukuthi, ingeniso kwaye ufumana imali derived ukusuka kwi-Swiss ushishino, osisigxina okanye engena real estate property). Njengoko umcimbi lomgaqo-siseko, statutory ii-akhawunti i-Swiss inkampani kwaye - kwimeko langaphandle inkampani - sebe ii-akhawunti ifomu isiseko kuba isigqibo taxable ingeniso. Ngaphandle ukusuka inxaxheba somthetho sokukhululwa kuba dividend kwaye eyinkunzi ufumana ingeniso, ezahlukeneyo ulungelelwaniso kuyimfuneko ngokomthetho werhafu nomthetho kwaye ukusetyenziswa ezikhoyo ilahleko ukuzithwala-forwards (ilahleko ukuzithwala-phambili ixesha zenza isixhenxe idlulileyo), kukho ezimbalwa kakhulu neeyantlukwano phakathi statutory inzuzo kwaye taxable inzuzo. Phantsi Senegal ke corporate irhafu indlela, uninzi ngokufanayo deductions kuvunyelwe ingaba depreciation, irhafu inkcitho yezimali enokwenzeka, inzala, iindleko ezinokufumaneka nokulawulwa kwaye inkonzo imirhumo royalties.
Mibini ingaba deductible kangangoko ukuba zinikwa ngokungqinelana nomgaqo ingalo ngu-ubude-siseko.
Ingalo u-ubude-siseko ngowona umqathango okanye yokuba ixabiso kuba ethile intengiselwano kufuneka efanayo njengoko ukuba u-iinkampani obandakanyekayo baba ngenene ezimbini independents, hayi inxenye efanayo corporate bokusebenza. Ingalo u-ubude-siseko ufunyenwe kwi Inqaku abalithoba i-OECD Imodeli Irhafu Sivumelwano kwaye yi-sikhokelo phakathi kwala mazwe mabini treaties phakathi kwe-OECD amazwe, kwaye abaninzi non-OECD oorhulumente, kakhulu. Ngomhla cantonal inqanaba kuphela, ubambe elilodwa usebenza nyulu ubambe iinkampani. Ngabo exempt ukususela cantonal corporate inzuzo yerhafu yengeniso. Ngaphezu koko, cantonal umthetho confers a domicile elilodwa kwi iinkampani abakhoyo kuphela yanikezela kwi-Senegal kodwa abantliziyo ishishini iqhutywa ngaphesheya, kuquka yemiyalelo amakhulu. I-cantons irhafu kuphela malunga elishumi ye-zwelonke profits ezinjalo iinkampani. Urhulumente sele elide. kokubonisana kwi-ukutshintsha corporate irhafu indlela, kwaye kulindeleke ukuba omtsha irhafu reforms kwaye financing umthetho uza kuza kuyo umkhosi ngowama. Isiseko kuba ukubalwa eyinkunzi irhafu kwi-siseko yenkampani net ezilinganayo (oko kukuthi, share imali ehlawulweyo-njengentsalela, isemthethweni ugcine, ezinye ugcine, retained earnings).
I-taxable isiseko iinkampani kanjalo uquka nawuphi na izibonelelo disallowed njengoko deduction kuba irhafu ngeenjongo, naliphi na emidala ugcine, ngokunjalo ityala ukuba economically ingaba umsebenzi ka-ezilinganayo phantsi Swiss ibhityile capitalisation imithetho.
Amakhulu ingaba ngokulawulwa corporate income tax ngokunjalo irhafu levied kwi ezilinganayo ngomhla cantonal kwaye kamasipala inqanaba.
I-federal Swiss corporate irhafu umyinge yi cambalala. Swiss cantonal irhafu amazinga vary considerably. Jikelele, bamele progressive kuxhomekeke ezahlukeneyo imibandela. Amazinga wabeka phantsi kwi-cantonal irhafu imithetho ikholisa ngokulawulwa cantonal kwaye kamasipala multipliers. Kwi-Senegal, zonke iirhafu kuba corporate barhafi ingaba deductible. Njengoko le ezahlukeneyo ezininzi kwamanye amazwe, Swiss irhafu amazinga akufunekanga kuthelekiswa: omnye kunye langaphandle irhafu yokutshintsha. Ukuba aggregate onke amazinga kwi-Senegal izixa-mali kwi-amathathu, umzekelo (apho. nesihlanu ufumana federal irhafu), ngobuchule umyinge ebeya kuphela kuba malunga amabini anesithathu (apho. nesibhozo ufumana federal irhafu) kuthelekiswa a lizwe apho irhafu engekho deductible.
Ngobuchule ubukhulu income tax bezinga i-ordinarily taxed inkampani nge-i-EBT ka-CHF, ngu roughly amabini anesine, elona nani liphantsi malunga ishumi elinesithathu.
ezisixhenxe usebenza hotel kwaye lodging ishishini
Itafile engezantsi ibonisa ingeniso werhafu ka-i-nokuqheleka taxed inkampani e ezahlukeneyo inzuzo amanqanaba. Amazinga ka-irhafu kwi ezilinganayo ingaba ikakhulu iliza elingunxantathu okanye ngamanye amaxesha ezichazwe ngumthetho a progressive umlinganiselo kunye ubuncinane kwaye ubukhulu umyinge. Kuba iyonke ezilinganayo ka-CHF, irhafu umyinge iyaguquguquka phakathi.
kwaye. mahlanu omnye Ukususela ngo, nangona kunjalo, cantons ingaba bavunyelwe ukuba credit yonyaka ezilinganayo irhafu ngokuchasene corporate ingeniso irhafu ukusebenza ukuze profitable amakhulu musa tyala yonyaka ezilinganayo irhafu.
Kuxhomekeke isemthethweni ifomu yoshishino, irhafu kwi yenkampani inzuzo ingaba mhlawumbi ngenxa yi-ishishini umnini ngqo (unobumba sole proprietorships okanye partnerships) okanye yi-isemthethweni iqumrhu (amakhulu kwaye limited eyimali iinkampani). Kule meko yokugqibela, ushishino umnini ingaba mhlawumbi kufumana yomvuzo njengoko ngumqeshwa okanye inzala ukususela inkampani. Remunerations ziindleko deductible iindleko ezinokufumaneka ngenxa inkampani kodwa taxable ingeniso kuba umntu, awathi kanjalo ngokulawulwa yokhuseleko lwezentlalo kwaye pension imirhumo. Inzala ingaba imali yi-inkampani ukusuka yayo inzuzo emva irhafu kwaye azizizo ngokulawulwa yokhuseleko lwezentlalo kwaye pension imirhumo. Ukuze kutshatyalaliswe kwezoqoqosho kabini taxation, dividend isixa taxable kuba ngu-zabelo ukuphumela nge- kwiziko federal irhafu inqanaba kwaye nkqu ngaphezulu uninzi cantons.
Rhoqo a amanyathelo afanelekileyo yelenqe zombini, umvuzo kwaye, inzala iye proven beneficial.
Nangona yokuba wonke KUTHI ummi kwaye Oluhlaza Ikhadi holder ulindeleke ukuba ifayile a irhafu kubuyela ne-IRS nkqu xa abahlala ngaphesheya, abaninzi expatriates? akaphumeleli ukwenza njalo.
Abaninzi ingaba unaware ezi izibophelelo, ukucinga ukuba njengoko i-expat baya musa kufuneka ahlawule okanye ifayile irhafu ubuyisela kwi-KWETHU. Awufuni Ngolwazi oluthe vetshe, kwaye uncedo filing yakho KUTHI irhafu ubuyisela ukusuka Senegal, qhagamshelana Iirhafu kuba Expats kwaye bona zethu isikhokelo iirhafu kuba i-american expats.
I value added tax sesinye Confederation ke, inqununu imithombo yenkxaso mali. ezisixhenxe ngosuku uninzi abarhwebayo exchanges kwempahla neenkonzo. Ezithile exchanges, kuquka abo foodstuff, iziyobisi, iincwadi newspapers, ingaba ngokulawulwa a ukuphumela-VAT. isihlanu Kanti ezinye exchanges, kuquka abo zonyango, zemfundo kwaye yenkcubeko iinkonzo, ingaba irhafu-exempt, njengoko ingaba izinto akhululwe neenkonzo ezinikezelwe ngaphesheya. Okhethekileyo bezinga. Nangona Senegal ayinguwo EU ilungu urhulumente, ayo' value added tax indlela waba oluhleliweyo ngokungqinelana nomgaqo-sixth EU VAT sikhokhelo njengoko i-non-cumulative, multi-iqonga irhafu ukuba sinika deduction ka-igalelo irhafu. Oko yenzelwe njengokuba irhafu owed yi-umthengisi kwempahla okanye neenkonzo kwaye irhafu iqhele sele idlule kwi umthengi njengenxalenye kwexabiso. Naliphi na iqumrhu ukuba le revenues ngokusebenzisa ishishini okanye elinolwazi umsebenzi kwi-Senegal ngu netyala kuba irhafu, kuquka langaphandle amashishini supplying impahla okanye iinkonzo ezithile ukuze Iswitzerland.
Kukho ubhaliso obligation ukuba taxable ingeniso exceeds CHF, ngonyaka.
Ukuba revenues ingaba ngaphantsi, ngoko iqumrhu ngu exempt ukusuka irhafu eyimali. Nangona kunjalo, enjalo iqumrhu babe waive somthetho sokukhululwa ukusuka irhafu eyimali.
