Biznes za granicą

Rezydencja podatkowa na Malcie oferuje więcej niż tylko słońce

Słoneczna Malta w ostatnim czasie stała się domem dla wielu zamożnych Europejczyków. Dzieje się tak od kiedy rezydencja podatkowa na Malcie oferuje bardzo szerokie spektrum ulg, a nawet opcję wyeliminowania podatku dochodowego. Malta konkuruje tutaj o nowych rezydentów z Cyprem, który ostatnio złagodził warunki uzyskania tego statusu i oferuje szereg zwolnień. Jednak zastosowanie preferencyjnej stawki podatku wynikającej np. z właściwej umowy o unikaniu podwójnego opodatkowania czy też niepobranie takiego podatku jest możliwe, gdy udokumentowane będzie miejsce siedziby podatnika.

Rezydencja podatkowa? Raje podatkowe? Optymalizacja podatkowa i bezpieczeństwo biznesu? Naucz się tego na kursach online Induni x Oniszczuk&Associates:
1. Międzynarodowa optymalizacja ryzyka i ochrona majątku. Lista rajów podatkowych
2.Budowanie krajowych i międzynarodowych struktur spółkowych
3. Dlaczego tradycyjna optymalizacja podatkowa już nie działa?
4. Pozapodatkowe korzyści z zakładania spółek zagranicą

W tym miejscu Malta wychodzi naprzeciw przedsiębiorcom wprowadzając odpowiednie regulacje dotyczące rezydencji podatkowej. Prawo maltańskie wyróżnia cztery rodzaje rezydencji:

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  • ordinary residence,
  • permanent residence,
  • long-term residence,
  • temporary residence

Najciekawszą rezydencją wydaje się rezydencja zwykła (ordinary residance). Uzyskanie certyfikatu rezydencji podatnika Malty przez cudzoziemca umożliwia posługiwanie się maltańskim Numerem Identyfikacji Podatkowej, a to pozwala założyć na Malcie biznesowe konto bankowe. Przede wszystkim jednak, posiadając status rezydenta maltańskiego, nie płaci się podatku od dochodów uzyskanych ze źródeł znajdujących się poza terytorium Republiki Malty. Obowiązek podatkowy zaistnieje tylko gdy dochód zostanie otrzymany na Malcie, choć nie opodatkowuje się zysków kapitałowych powstających za granicą nawet jeśli zostały otrzymane na Malcie. Do uzyskania rezydencji maltańskiej wymaga się:

  • zamiaru przebywania na Malcie w wymiarze 183 dni;
  • regularności wizyt;
  • wykazania samodzielności finansowej, w tym miejsca zamieszkania;
  • posiadania adresu maltańskiego –  w tym wypadku wystarczy wynajmować nieruchomość, nie trzeba jej kupować.

W prawie maltańskim pojęcie „miejsca zamieszkania” ujmowane jest dość elastycznie, ponieważ nie oznacza ono fizycznej obecności w kraju. Umożliwia tymczasową nieobecność np. z powodu nauki, choroby, a nawet pracy. Rezydencja nie wymaga stałej obecności, a jedynie taką zgodnie do okoliczności.  Uzyskanie statusu rezydenta wiąże się jeszcze z dwukrotnym przyjazdem na Maltę. Pierwszym w celu złożenia wniosku. Drugim, by odebrać certyfikat rezydencji.
Co jednak w sytuacji, gdy będziemy chcieli zrezygnować w rezydencji maltańskiej? Co dzieje się z naszym majątkiem? Nie należy się tym martwić. Wszelkie zyski i dochód mogą być swobodnie wyprowadzane z Malty. Rezygnującemu rezydentowi przysługuje także prawo sprzedaży swoich nieruchomości położonych na Malcie. Obowiązek podatkowy z tytułu sprzedaży nieruchomości nie wystąpi, jeśli oświadczy się, że przez ostatnie  trzy lata sprzedana nieruchomość służyła rezydentowi w celach mieszkalnych. Jednak, władze maltańskie w tej sytuacji będą sprawdzać, czy rezydent spędził na Malcie zadeklarowane 183 dni. 
Rezydencję maltańską odnawia się co 5 lat. Nie jest to trudny proceder. Wystarczy dokonanie kilku formalności. W pierwszym roku podatkowym rozliczanie podatku następuje w czerwcu, w roku następującym po roku otrzymania rezydencji zwykłej. W kolejnych latach wpłaca się  przewidywane  zaliczki na podatek w:  kwietniu, sierpniu i grudniu kolejnego roku, gdzie podstawą jest dochód osiągnięty w roku poprzedni.
autor: Agata Burek
agata.burek@oniszczuk.com

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Maciej Oniszczuk

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  152. Hay moje pierwsze imię to Jacek. Adwokat Rzeszów to pomyślne rozwiązanie dla Ciebie, jako doradca rozumiem coś o tym. W tym momencie moim miejscem egzystencji jest wielowyznaniowe miasto Mrocza. Adwokat Rzeszów w Polsce- prawnik radzi jak wykonać.

  153. Siemaneczko jestem znany pod imieniem Franek. Adwokat Rzeszów- tak napisz do mnie we wiadomości. W chwili obecnej moim miejscem bytowania jest zabytkowe miasto Człuchów. Adwokat Rzeszów w Polsce- pomoc mecenasa dla mało zarabiających.

  154. Elo noszę imię Remik. Adwokat Rzeszów- zapytaj jak Ci mogę pomóc. Aktualnie moim miejscem egzystencji jest stare miasto Dąbie. Adwokat Rzeszów w Polsce- ile pieniędzy syndyk będzie mi zabierał.

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  158. Czołem możecie mi mówić Janek. online konsolidacja chwilówek- zadaj mi zapytanie, odpowiem w mgnieniu oka. Na czas dzisiejszy moim miejscem zamieszkiwania jest imponujące miasto Brwinów. gdzie konsolidacja chwilówek w Polsce- w jaki sposób nie dać się oszukać pośrednikom.

  159. Witaj tata wybrał dla mnie imię Sławek. konsolidacja chwilówek nie musi być zawiły. W chwili obecnej moim miejscem bytowania jest lubiane miasto Pruszków. konsolidacja chwilówek gdzie w Polsce- jakim sposobem napisać efektywny wniosek o ogłoszenie upadłości.

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  161. Siemanko nadano mi imię Błażej. szybka konsolidacja chwilówek przeobrazi Twoje życie. W tym momencie moim miejscem egzystencji jest piękne miasto Karlino. konsolidacja chwilówekkonsolidacja chwilówek w Polsce a temat skargi pauliańskiej.

  162. Cześć moje pierwsze imię to Mietek. Spytaj mnie o upadłość konsumencką. Obecnie moim miejscem egzystencji jest lubiane miasto Nakło n Notecią. konsolidacja chwilowek bez zdolnosci w Polsce to ewentualność na nowe bytowanie dla zadłużonych.

  163. Witajcie moja godność to Franciszek. konsolidacja chwilówek warszawa to mój konik w robocie. Aktualnie moim miejscem przebywania jest przecudne miasto Ostrowiec Świętokrzyski. konsolidacja chwilówek bez dochodu w Polsce- marki chwilówkowe liczą swoje koszty.

  164. Helloł według dowodu osobistego moje imię to Krzysiek. konsolidacja chwilówek online bez bik uzyskasz nawet w 15 minut. Obecnie moim miejscem zamieszkiwania jest lubiane miasto Wołów. konsolidacja chwilówek bez baz w Polsce- instytucje finansowe i inne firmy liczą swoje straty.

  165. Helloł moi rodzice dali mi na chrzcie imię Karol. konsolidacja chwilówek z windykacją to temat w którym czuję się najlepiej. W tej chwili moim miejscem zamieszkania jest arcypiękne miasto Wągrowiec. konsolidacja chwilówek dla zadłużonych online w Polsce – które sprawy trafiają do polskich sądów.

  166. Hej wujek wybrał dla mnie imię Bonifacy.Adwokat Rzeszów to temat w którym czuję się najlepiej.W tym momencie moim miejscem bytowania jestzabytkowe miasto Ostrowiec Świętokrzyski.Adwokat Rzeszów w Polsce- często zadawane pytania.

  167. Hello moi rodzicedali mi na chrzcie imię Olek.Upadłośćkonsumencka- pomogę Ci ją niezawodnie zrealizować.Na czas dzisiejszy moim miejscem przebywania jestniemałe miasto Sulęcin. Adwokat Rzeszów w Polsce- nie trzeba mieć praktycznie jakichkolwiek środków finansowych.

  168. Czecho moi rodzicedali mi na chrzcie imię Lucek.Adwokat Rzeszów totalnie odmieni Twój budżet, napisz do mnie.Obecnie moim miejscem przebywania jestprężnie rozwijające się miasto Kielce. Adwokat Rzeszów w Polsce- wzór przykładowego podania do wypełnienia.

  169. Witajcie moja godność to Franek. Kredyty- zapytaj jak Ci mogę ulżyć. Na czas dzisiejszy moim miejscem zamieszkania jest kapitalne miasto Ciechanów. Kredyty w Polsce- na ogół popełniane braki przez przekredytowanych.

  170. Serwus możecie mi mówić Mieszko. Kredyty zupełnie odmieni Twój budżet, napisz do mnie. W tym momencie moim miejscem bytowania jest artystyczne miasto Sławków. Kredyty w Polsce a posiadanie przedsiębiorstw prawa handlowego.

  171. Dżem dobry moje imię to Bogusław. Kredyty uzdrowi Twoje finanse a ja Ci w tym pomogę. Obecnie moim miejscem zamieszkiwania jest harmonijne miasto Nowy Tomyśl. Kredyty w Polsce- na ogół zadawane zapytania.

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