Swizalend

ISwitzerland lilizwe elineentaba lase-Yurophu Ephakathi, likhaya lamachibi amaninzi, iilali kunye neencopho eziphakamileyo zeAlps. Eli lizwe limi kwiNtshona yeYurophu eseMbindini.

ISwitzerland, ngokusemthethweni iSwitzerland Confederation, iyiriphabliki yomanyano eYurophu. Inee-canton ezingama-26, kwaye isixeko saseBern sisihlalo sabasemagunyeni.

Indawo iyonke yeSwitzerland yi-41, 285 km2

Abemi

Abemi baseSwitzerland abamalunga nezigidi ezisibhozo zabantu bagxile kakhulu kumathafa aphakamileyo, apho zifumaneka khona izixeko ezikhulu: phakathi kwazo kukho izixeko ezibini zehlabathi kunye namaziko ezoqoqosho iZürich neGeneva.

Ulwimi

ISwitzerland ineelwimi ezine ezisemthethweni: ikakhulu isiJamani (i-63.5% isabelo sabantu bonke) kwimpuma, emantla nakumbindi weJamani (Deutschschweiz); IsiFrentshi (22.5%) kwinxalenye yasentshona yeFrance (la Romandie); IsiTaliyane (8.1%) kwindawo esemazantsi e-Italiya (Svizzera italiana); kunye ne-Romansh (i-0.5%) kwi-canton esemazantsi-mpuma ye-Graubünden.

Urhulumente onyanzelekileyo unyanzelekile ukuba anxibelelane ngeelwimi ezisemthethweni, kwaye kwipalamente yomanyano uguqulelo olunikezelwa ngaxeshanye ukusuka kwiJamani, isiFrentshi kunye nesiTaliyane.

ISwitzerland ine-federal state kunye neenkantoni ezingama-26, ezingamalungu e-federal state. Uxanduva kwezopolitiko nakwezolawulo zikwahlulwe phakathi kwamanqanaba aseburhulumenteni, e-cantonal nawomasipala. Ikhantoni nganye inomgaqo-siseko wayo, ikhowudi yenkqubo yoluntu kunye negumbi lepalamente.

Kukho amabhunga olawulo amathathu aphambili kwinqanaba lomdibaniso: ipalamente ye-bicameral (yowiso-mthetho), i-Federal Council (isigqeba) kunye ne-Federal Court (yezomthetho).

Amandla owiso-mthetho aseburhulumenteni anikwe iBhunga leSigqeba kwaye amagumbi amabini eNdibano yeFederal yaseSwitzerland naseSwitzerland aba yindawo yezopolitiko ezinzileyo nethembekileyo.

Ifumaneka embindini weYurophu, iSwitzerland inonxibelelwano olusondeleyo ne-EU kwaye ubukhulu becala ihambelana neendlela zoqoqosho ze-EU, nangona ingelilo ilungu le-EU. ISwitzerland lilungu le-OECD, uMbutho weHlabathi wezoRhwebo (WTO) kunye noMbutho woRhwebo oluSimahla lwaseYurophu. Inesivumelwano sokurhweba simahla kunye ne-EU.

ISwitzerland lelinye lawona mazwe ahambele phambili kwihlabathi. ISwitzerland ikwinqanaba eliphezulu okanye elikufutshane kwihlabathi liphela kwiimetriki zentsebenzo yesizwe, kubandakanya ukungafihli kukarhulumente, inkululeko yoluntu, umgangatho wobomi, ukhuphiswano lwezoqoqosho kunye nophuhliso lwabantu.

Imali

I-franc yaseSwitzerland (CHF)

Ulawulo loTshintshiselwano

ISwitzerland ayinalo ulawulo lotshintshiselwano lwangaphandle.

Akukho mahluko phakathi kweeakhawunti zabahlali nezingabemi, kwaye akukho mda kwimali mboleko evela ngaphandle. Ngokunjalo, ukubolekwa kwengingqi ziifemu ezilawulwa lelinye ilizwe kwiibhanki kunye neenkampani ezinxulumene nazo (okanye ezingahambelaniyo) kuvunyelwe ngokukhululekileyo.

Icandelo leenkonzo zezezimali

Inkqubo yebhanki yaseSwitzerland ihlala iphakathi kwezomeleleyo emhlabeni, ikhuthazwa yimizamo eqhubekayo yokuziqhelanisa neemeko zentengiso kunye nemali- iFranc yaseSwitzerland- ehlala ihlala izinzile.

Iibhanki zaseSwitzerland zinoxanduva lokubolekisa ngemali, ezijongwa liGunya loLawulo lweMarike yaseSwitzerland (i-FINMA).

ISwitzerland izibophelele ekuphumezeni utshintsho oluzenzekelayo kulwazi lweakhawunti yezezimali ngokweMigangatho yeNgxelo yesiqhelo ye-OECD (CRS).

IZurich lelona ziko likhulu lezemali laseSwitzerland, kwaye iGeneva lelinye lawona maziko abalulekileyo eebhanki zabucala.

Funda ngokugqithisileyo:

• I-akhawunti yebhanki yaseSwitzerland
• Iakhawunti yomthengisi eSwitzerland

Uhlobo lweNkampani / Inkampani eSwitzerland

Sibonelela ngeeNkonzo zokuNgenisa iSwitzerland ngohlobo lweNkampani yeTyala elinoMda (GmbH).

Isithintelo kwishishini

Zonke iinkampani ezithengisa eSwitzerland kufuneka zibhaliswe kwiRejista yoRhwebo yesithili apho ikhoyo iofisi ebhalisiweyo okanye indawo yeshishini. ESwitzerland, amaziko eshishini alawulwa nguMthetho wase-Federal, obhalwe kwi "Code des Obigigations" kwaye, ngaphandle kokuba ilayisenisi efanelekileyo, inkampani efakwe eSwitzerland ayinakwenza ushishino ngebhanki, i-inshurensi, isiqinisekiso, ukuphinda uqinisekise, ulawulo lweengxowa-mali, izikimu zotyalo-mali ngokudibeneyo , okanye nawuphina omnye umsebenzi onokuthi ucebise umanyano lwamashishini ebhanki okanye ezezimali.

Ukuthintelwa kwegama lenkampani

Igama lenkampani kufuneka liphele ngeGmbH okanye Ltd liab.Co. Siza kujonga ukubakho kwegama lenkampani yakho. Amagama enkampani yaseSwitzerland akufuneki afane nelinye igama lenkampani elibhaliswe kwiRegistry yaseSwitzerland.

Ulwazi lweNkampani ngemfihlo

Kumlawuli wokudityaniswa kunye neerejista zabanini zabelo kufuneka zifayilishwe kwiRegistry yoRhwebo, kodwa azifumaneki ukuba zihlolwe luluntu. Ngaphaya koko, ezi rejista akufuneki zigcinwe zihambelana nazo naziphi na iinguqulelo ezilandelayo kubalawuli beenkampani okanye kwiirejista.

Yonke i-GmbH kufuneka ichaze esidlangalaleni abanini zabelo.

Amanyathelo ama-4 nje alula anikezelweyo ukudibanisa iNkampani eSwitzerland:

• Inyathelo 1: Khetha ulwazi olusisiseko lobumi / uMsunguli wobuzwe kunye nezinye iinkonzo ezongezelelweyo ofuna (ukuba zikhona).
• Inyathelo 2: Bhalisa okanye ungene kwaye ugcwalise amagama enkampani kunye nomlawuli / wabanini zabelo kwaye ugcwalise idilesi yamatyala kunye nesicelo esikhethekileyo (ukuba sikhona).
• Inyathelo 3: Khetha indlela yakho yokuhlawula (Siyayamkela intlawulo ngeKhadi letyala / ngeDebit Card, ngePayPal okanye ngeTransfer Transfer).
• Inyathelo 4: Uya kufumana iikopi ezithambileyo zamaxwebhu afanelekileyo kubandakanya: iSatifikethi sokuNgeniswa, ukuBhaliswa kweShishini, iMemorandam kunye namaNqaku oMbutho, njl. Emva koko, inkampani yakho entsha eSwitzerland ikulungele ukwenza ushishino. Ungawazisa amaxwebhu kwikhithi yenkampani ukuvula iakhawunti yebhanki yomdibaniso okanye sinokukunceda ngamava ethu enkonzo yenkxaso yeBhanki.

* La maxwebhu ayimfuneko ukufaka inkampani eSwitzerland:

• Ipasipoti yomnini zabelo ngamnye / umnini onenzuzo kunye nomlawuli;
• Ubungqina bedilesi yendawo yokuhlala yomlawuli ngamnye kunye nomnini zabelo (Kufuneka ubhalwe ngesiNgesi okanye kuguqulelo oluqinisekisiweyo);
• Amagama enkampani acetywayo;
• Imali eyabelweyo ekhutshiweyo kunye nexabiso lezabelo.

Funda ngokugqithisileyo:

• Bhalisa inkampani eSwitzerland
• Iindleko zokubhalisa inkampani eSwitzerland

Inkunzi

Ubuncinci besabelo mali kwinkampani enamatyala athile kunye nobuncinci obuhlawulelweyo (GmbH) yi-CHF 20,000. Ixabiso lamagama lezabelo yi-CHF 100 ubuncinci.

Yabelana

Ngezabelo eziqhelekileyo. Izabelo zebhere azigunyaziswanga.

UMlawuli

Ubuncinci omnye kumlawuli kufuneka abe uhlala eSwitzerland. Inkampani iyacelwa ukuba ichonge ubuncinci omnye wabalawuli kufuneka abe noMlawuli wasekhaya ohlala eSwitzerland, okanye olilizwe laseSwitzerland.

Kwimeko apho unganakho ukubonelela ngoMlawuli waseKhaya kwicala lakho, Singasebenzisa inkonzo yethu ukwanelisa le mfuno isemthethweni kurhulumente.

Umnini zabelo

Ubuncinci bezabelo. Akukho zithintelo ngokubhekisele kubuzwe okanye ukuhlala kwabanini zabelo.

Umnini weSibonelelo

Isiteyitimenti soMniniSibonelelo somnini ngamnye oluncedo kufuneka sibonelelwe ukuze sifakwe eSwitzerland.

Irhafu

ISwitzerland iyayonwabela kakhulu irhafu-esebenzayo, kodwa enenkampani ebambeleyo yolawulo, egqibeleleyo kwizithuthi zabazali zehlabathi kunye neenkampani ezibambe i-IP.

Ngenkqubo yerhafu enomtsalane, iinkampani zaseSwitzerland zihlala zisetyenziswa kwaye zikwaluphawu lodumo. Inkqubo yerhafu yaseSwitzerland yenziwe ngohlobo lwelizwe. Iinkampani kunye nabantu ngabanye bahlawuliswa irhafu kumanqanaba amathathu ahlukeneyo eSwitzerland:

• kwinqanaba lelizwe (iirhafu zomdibaniso)
• Inqanaba lecantonal (irhafu yecantonal)
• Inqanaba loluntu (iirhafu zaseburhulumenteni)

Irhafu yomdibaniselwano ihlawuliswa kwinqanaba lomdibaniselwano ngereyithi ethe tyaba ye-8.5% kwinzuzo emva kwerhafu. Irhafu yengeniso ehlanganisiweyo iyatsalwa kwiinjongo zerhafu kwaye inciphisa isiseko serhafu esisebenzayo, esikhokelela kwinqanaba lerhafu kwinzuzo ngaphambi kwerhafu ye-7.8%. Akukho rhafu ye-capital capital ihlawulwayo kwinqanaba lomdibaniso.

Iinkampani ezingahlaliyo ziphantsi kwerhafu yomdibaniso kwingeniso eyenziwe eSwitzerland ukuba

• i) bangamaqabane eshishini laseSwitzerland
• ii) zinezithuba ezisisigxina okanye amasebe eSwitzerland
• iii) yeyakhe ipropathi yendawo.

Ingxelo yezeMali

Ngokubanzi, iinkampani ezifakwe eSwitzerland azinyanzelekanga ukuba zifayilishe iingxelo zemali zonyaka. Ngaphandle koku kulungiselelwe iintlobo ezithile zenkampani, ezinje ngeebhanki, amaziko ezezimali, iinkampani ezithengisa esidlangalaleni. Kwezi nkampani iingxelo zemali kufuneka zifayilishwe kwinyanga ezintandathu emva kokuphela kwexesha lokunika ingxelo.

Ummeli weNgingqi

Inkampani yakho ifuna unobhala wenkampani kwaye ayifuneki ukuba ibe yeyasekhaya okanye ifaneleke, kodwa cebisa ngendawo.

Izivumelwano eziRhafiswa kabini

ISwitzerland ityikitye izivumelwano ezingama-53 zeRhafu ngokuhambelana nomgangatho wamazwe aphesheya, apho i-46 isebenza, kunye nezivumelwano ezili-10 zoTshintshiselwano ngeeNkcukacha ngeRhafu, ezi-7 zazo zisebenza ngo-Novemba ka-2015.

Intlawulo kunye neRhafu

Igalelo lekapitali kwiqumrhu elihlala eSwitzerland liphantsi koxanduva lokukhutshwa kwesitampu seSwitzerland esiyi-1% kwisixa-mali esithe sagqitha kwi-CHF 1 yezigidi zeemali ezabelweyo (ukhululo olwahlukeneyo lusebenza, kwimeko yohlengahlengiso, okanye igalelo lokuthatha inxaxheba okanye kwishishini okanye kwiyunithi yeshishini), kwaye kukho irejista yokurhweba ngegama / umrhumo wokuqinisekisa.

Funda ngokugqithisileyo: Ubhaliso lwentengiso yaseSwitzerland

Intlawulo, umhla wokubuya kweNkampani

Unyaka werhafu ngokubanzi ngunyaka wekhalenda, ngaphandle kokuba inkampani isebenzisa unyaka-mali owahlukileyo. I-Federal kunye ne-cantonal / irhafu yengeniso yoluntu iyavavanywa unyaka nonyaka kwingeniso yalo nyaka.

Kukho ukudityaniswa kokubuyiswa kwetax kuzo zombini i-federal kunye ne-cantonal / irhafu yenjongo yomvuzo. Inkqubo yokuzivavanya iyasebenza. Irhafu yengeniso yaseburhulumenteni kufuneka ihlawulwe nge-31 ka-Matshi wonyaka olandelayo kunyaka werhafu; Umhla wokuhlawulwa kwe-cantonal / irhafu yengeniso yoluntu iyahluka kwii-canton.

Iinkampani kufuneka ziveze iiakhawunti zonyaka-mali wangoku kunye nonyaka ongaphambili kwintlanganiso kawonke-wonke yabanini zabelo. Iinkampani ezidweliswe kwintengiso yesitokhwe okanye ezinemibandela engekasetyenzwa kweebhondi kufuneka zishicilele iiakhawunti zonyaka nezihlanganisiweyo ezivunyiweyo yintlanganiso kawonke-wonke yonyaka kunye nengxelo yabaphicothi zincwadi kwiGazethi yoRhwebo yaseSwitzerland, okanye kufuneka zinike olo lwazi xa luceliwe.

Inkampani yaseSwitzerland kufuneka iqinisekise ukuba intlanganiso kawonke-wonke yonyaka (AGM) ibanjwa kwisithuba seenyanga ezi-6 zokuphela konyaka;

Iifemu zabahlali baseSwitzerland kufuneka zihlawule irhafu yokuhlawula abasebenzi bamanye amazwe abangenayo indawo yokuhlala isigxina elizweni.