Co to jest SOPARFI?
W 1990 r. Luksemburg wprowadził do prawa krajowego europejską dyrektywę w sprawie spółek dominujących i spółek zależnych, która ma zastosowanie do spółek będących rezydentami podlegającymi nieograniczonemu obowiązkowi podatkowemu. Od tego czasu Luksemburg opracował nowy „rodzaj” firmy, znany jako „Company of Financial Participations” (SOPARFI).
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SOPARFI są to spółki dedykowane do pełnienia funkcji holdingowych i finansowych
w grupach kapitałowych. SOPARFI nie jest jednak „wyjątkowym” pod względem formy podmiotem, bowiem zakładanym w formie „zwykłej” spółki posiadającej osobowość prawną.
Czy się zatem różni SOPARFI od „zwykłej” spółki?
Kluczowym aspektem przy SOPARFI jest możliwość znacznego zmniejszenia obciążeń podatkowych, ograniczając działalność tego typu spółki do działalności polegającej na posiadaniu przez SOPARFI udziałów w innych zależnych spółkach. Działalność SOPARFI przewiduje w szczególności zwolnienie z podatku dla dywidend, a wypłacanych przez spółki, w których jednostka dominująca posiada udziały. SOPARFI ma możliwość zwolnienia od podatku zysków kapitałowych z tytułu obrotu udziałami oraz instrumentami finansowymi.
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Przejdź do oniszczuk.comCo więcej, pod pewnymi warunkami, prawo luksemburskie umożliwia przeszacowanie otrzymanych przez SOPARFI aktywów do wartości rynkowej dla celów podatkowych, co może pozwolić na uniknięcie obciążeń podatkowych w sytuacjach, gdy nie jest możliwe efektywne skorzystanie ze zwolnienia podatkowego na sprzedaży danego aktywa. Przy odpowiednim zarządzaniu i właściwej strukturyzacji transakcji tego typu spółka może obracać aktywami nie generując obciążeń podatkowych związanych z występowaniem zysków na przeprowadzonych transakcjach. Zgodnie bowiem z prawem luksemburskim, opodatkowaniu podlegać będzie jedynie marża SOPARFI, tj. różnica pomiędzy przychodami z tytułu odsetek, a kosztami związanymi z pozyskaniem kapitału celem finansowania.
Z uwagi na to, że SOPARFI traktowana jest jak luksemburski rezydent podatkowy, poza korzyściami wynikającymi z lokalnych zwolnień podatkowych, SOPARFI będzie mogła korzystać, że wszystkich ulg i zwolnień wynikających z zawartych przez Luksemburg traktatów o unikaniu podwójnego opodatkowania oraz zwolnień wynikających
z implementacji na terytorium UE dyrektyw o zwolnieniu dywidend (tzw. Parent Subsidiary Directive) oraz odsetek i należności licencyjnych (tzw. Interest and Royalty Directive).
KORZYŚCI PODATKOWE PRZY SPÓŁCE SOPARFI
SOPARFI podlega podatkowi od majątku netto w wysokości 0,5%, ocenianego dnia 1 stycznia każdego roku na podstawie szacunkowej zrealizowanej wartości jego (światowych) aktywów netto. Ten podatek nazwa się „podatkiem majątkowym netto”i oblicza się go od tzw. „wartości jednostkowej”. Wartość jednostkowa jest zwykle określana na podstawie wartości firmy ocenianej na podstawie bilansu sporządzonego na dzień 31 grudnia poprzedniego roku. Kiedy wartość aktywów netto firmy przekracza 500 milionów euro, to podatek majątkowy netto jest pobierany w wysokości 0,05% obliczonej na podstawie podstawy opodatkowania powyżej 500 milionów EUR.
SOPARFI podlega corocznemu minimalnemu podatkowi od majątku netto.
Dla firm, których suma aktywów finansowych, zbywalnych papierów wartościowych i lokat bankowych, wierzytelności wobec podmiotów powiązanych lub akcji przekracza: 90% ich całkowitego bilansu lub 350 000 EUR podatek ten wynosi 4.815 EUR (w tym 7% dodatku solidarnościowego). Dla pozostałych firm minimalnych podatek majątkowy wynosi od 535 EUR do 32 100 EUR (w tym 7% dodatku solidarnościowego). Minimalny podatek w wysokości 32.100 EUR jest należny w przypadku przedsiębiorstw, których bilans przekracza 30 milionów EUR. Minimalny podatek majątkowy jest jednak pomniejszany o podatek dochodowy od osób prawnych, który ma być zapłacony przez SOPARFI.
OPODATKOWANIE DYWIDENDY / ZYSK KAPITAŁOWY: ZWOLNIENIA
Prawo podatkowe w Luksemburgu co do zasady przewiduje dla dywidend opodatkowanie na poziomie 15%, chyba że stosuje się zwolnienie, takie jak to polegające na wypłacie dywidendy spółce SOPARFI. Zwolenie podatkowe dla SOPARFI z dywidend otrzymanych (w tym z tytułu likwidacji dywidend), a także zysków kapitałowych (w tym zysków z wymiany walut), może nastąpić pod pewnymi warunkami. W przypadku niespełnienia wymogów dotyczącego minimalnego okresu posiadania udziałów oraz ich wartości, obowiązuje zwolnienie w wysokości 50%, z tym zastrzeżeniem, że dostępne jest ono dla dochodów z dywidendy, czyli z wyłączeniem likwidacji dywidend i przysługuje ono, gdy pozostałe warunki zostaną spełnione.
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Sen en mükemmel sevgiyi hak edilecek kadar güzel fakat herkesin seni sevmeyi hak etmeyeceği kadar özelsin…
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Esenyurt hurdacı firmalar içerisinde hurda malzeme alımında diğer firmalarından iyi fiyatlar vermekteyiz. Esenyurt’ta hizmet veren Hurdemsan Metal sektörel faaliyetleriyle hurda alım satım ve geri dönüşüm faaliyetlerini profesyonellikle tamamlamaktayız.
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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Ulan Beni neden stalklarsınız anlamış değilim
İstanbul hurdacı firması olarak sunduğumuz profesyonel hizmetlere web sitemizden ulaşabilirsiniz
Toplam 15 kişi engellemiş beni 3 kişi bayadır stalklıyor
bunu öğrendiğim çok iyi oldu 😅
Güncel istanbul hurda fiyatları ile İstanbul’da hurda alan yerler içerisindeyiz. Size en yakın istanbul Esenyurt istanbul hurdacı firması olarak hizmet sunuyoruz. En yakın hurdacı firmamıza hurda satabilirsiniz..
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Hurda bakr alan Esenyurt hurdac firmas olarak her trl madeni deerinde alyoruz. Hurda alm satmnda lider konumdayz..
twitterda profilime bakanları göreceğimi hiç sanmıyordum 🙂
İstanbul hurdacı firma Hurdemsan Metal adına hurda sarı alanlar içindeyiz. Burada yayınlanan İstanbul’daki sarı pirinç hurdası ton fiyatı güncellendi
İstanbul Hurdacı Fiyatları Anlık hurda fiyatları öğrenmek için bizi arayabilirsiniz. Bu sayfadaki İstanbul hurda fiyatları hergün güncellenmektedir.
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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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