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:
Chcesz dowiedzieć się więcej? Zajrzyj na stronę naszej kancelarii
Przejdź do oniszczuk.com- 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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Dzieńdoberek moje pierwsze imię to Zdzisek. Adwokat Rzeszów- załatwię za Ciebie kwestie formalne. W tej chwili moim miejscem przebywania jest harmonijne miasto Szczecin. Adwokat Rzeszów w Polsce- wypróbuj czy zdołasz już przeprowadzić.
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.
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.
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.
Hejka nadano mi imię Zygfryd. Adwokat Rzeszów to najfajniejsze rozstrzygnięcie dla konsumentów przekredytowanych. Obecnie moim miejscem bytowania jest ultranowoczesne miasto Trzcianka. Adwokat Rzeszów w Polsce- jakim sposobem nie dać się omamić pośrednikom.
hej co slychac
Graba moja godność to Mikołaj. gdzie konsolidacja chwilówek nie musi być zawiły. W chwili obecnej moim miejscem zamieszkiwania jest awangardowe miasto Syców. gdzie konsolidacja chwilówek w Polsce to ewentualność na nowe życie dla kredytobiorców.
Siemasz moje pierwsze imię to Emil. szybka konsolidacja chwilówek- z mną masz rękojmię fachowego podania. Na czas dzisiejszy moim miejscem egzystencji jest postępowe miasto Legionowo. konsolidacja chwilówek warszawa w Polsce-ile pieniędzykosztuje złożenie wniosku.
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.
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.
Hajo nazywam się Alfons. konsolidacja chwilowek przez internet to temat w którym czuję się najkorzystniej. W chwili obecnej moim miejscem zamieszkiwania jest cudne miasto Rypin. konsolidacja chwilówek bez zdolności w Polsce- skorzystało już mnóstwo zadowolonych użytkowników.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Hello moi rodzice dali mi na chrzcie imię Dawid. Kredyty ze mną uzyskasz nawet posiadając złą historię w BIK. Obecnie moim miejscem zamieszkania jest ultranowoczesne miasto Skawina. Kredyty w Polsce to pomoc dla zbyt przekredytowanych.
Siemanko według dowodu osobistego moje imię to Godzisław. Kredyty uzdrowi Twoje pieniądze a ja Ci w tym pomogę. W tej chwili moim miejscem zamieszkiwania jest wielowyznaniowe miasto Kłodawa. Kredyty w Polsce- najczęściej popełniane lapsusy przez pożyczkobiorców.
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İstanbul hurdacı firması olarak İstanbul’un tümünde her çeşit hurda çeşidi alımı yapıyoruz. Her tonajdaki hurda eşya için yakın çevredeki hurda nakliye personellerimizi yönlendirmekteyiz.
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İstanbul Hurdacı Fiyatları Anlık hurda fiyatları öğrenmek için bizi arayabilirsiniz. Bu sayfadaki İstanbul hurda fiyatları hergün güncellenmektedir.
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istanbul hurdacı firması olarak her nevi hurdayı değerinde alıyoruz
kurumsal hurdacı firması arayanlara yüksek hurda fiyatları ile hizmet veriyoruz.
İstanbul hurdacı firma ihtiyaçlarınızda hurdalarınız için resim göndererek anlık hurda fiyatları ile teklif alabilirsiniz
İstanbul Hurdacı Fiyatları Anlık hurda fiyatları öğrenmek için bizi arayabilirsiniz. Bu sayfadaki İstanbul hurda fiyatları hergün güncellenmektedir.
İstanbul da Hurdacı Telefonu Hemen arayarak, güncel hurda fiyat listesiyle hurdanızı satarak para kazanabilirsiniz. Yirmi altı yıldır binlerce kilodaki hurda bakırı geri dönüşümle ülke ekonomisine kazandırdık. Bu sayede çevreye daha fazla zarar verilmemesi sağlandı. İstanbul yerinden hurda malzeme alımı hizmetlerimizi verdiğimiz alanlar içerisindedir.
Güncel hurda fiyatları ile hurda alan yerler içerisindeyiz. Size en yakın Esenyurt hurdacı firması olarak hizmet sunuyoruz.Hurda satmak için hemen arayın..
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