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

  • 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

Maciej Oniszczuk

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