Professional Documents
Culture Documents
Offshore Biznis
Offshore Biznis
Vasnici off shore kompanija mogu biti isključivo inostrana lica, koja unose
kapital u zemlju na čijoj teritoriji žele da registruju svoju kompaniju, ali bez
vlasništva domaćeg državljanina1.
Celokupan profit off shore kompanije mora biti realizovan isključivo iz
poslovanja sa inostranstvom, odnosno sa stranim firmama van teritorije države
u kojoj je registrovana off shore kompanija.
Kapital vlasnika za osnivanje off shore kompanije mora pticati iz inostranih
izvora i bez prava mešanja sa domaćim kapitalom vlasnika domaćih kompanija.
http://www.maturski.org
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Liberija omogućava svom državljaninu da raspolaže vlasništvom u off shore kompaniji do 25% kapitala
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Ove uslove mora ispuniti svaki nerezident koji teži da iskoristi prednosti
poslovanja u navedenim institucionalnim okvirima koje ne uživaju domaći
rezidenti.Privilegovana poreska politika važi samo za off shore kompanije koje ne
remete privrednu strukturu zemlje na čijoj teritoriji rade.Off shore biznis donosi dobit
državi samo po osnovu minimalnog oporezivanja profita i taksi za registraciju
kompanija, ili po osnovu zakupa poslovnog prostora, korišćenja poslovne
infrastrukture i telekomunikacione mreže, i zapošljavanja domaćih lica (agenata,
savetnika, računovođa).Prema tome država profitira ne na oprezivanju primarne
delatnosti, već na indukciji sekundarnih delatnosti.
Oprezivanje off shore biznisa implicira postojanje različitih poreskih olakšica i
oslobođenja.To je važan kriterijum na osnovu koga se sve moderne države, u kojima
se registruju off shore kompanije, svrstavaju u tri grupe i to:
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Exemption Tax Haven
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Kipar je već tradicionalno, poslovni most između Evrope, Bliskog Istoka i
Afrike, koji fino ukomponovanom fiskalnom politikom uspeva da privuče strani
kapital, da započne konsolidaciju sopstvene privrede, da postane atraktivan poslovno-
finansijski off shore centar, da razvije slobodnu tržišnu ekonomiju sa ograničenom
ulogom države i da aktivira privatnu inicijativu kao osnovu privrednog razvoja. 3 U
tom smislu off shore kompanije plaćaju porez na profit državi po stopi od 4.25% pod
uslovom da je profit ostvaren van teritorije Kipra, odnosno u poslovnim i finansijskim
transakcijama sa licima koja nisu domaća preduzeća.Na dividende vlasnici off shore
kompanija ne plaćaju porez, čak i onda kada svu svoju zaradu transferišu po svojoj
želji po čitavom svetu.Kamate i kapitalni dobici su oslobođeni od plaćanja poreza, što
zajedno sa nepostojanjem devizne kontrole, predstavlja dodatni impuls za razvoj off
shore biznisa.
Jurisdiction Information
Cyprus
GENERAL
Type of Company IBC
Political Stability Good
Common or Civil Law Common
Disclosure of Beneficial Owner Yes, but confidential
Migration of Domicile Permitted No
Tax on Offshore Profits 4.25%
Language of Name Latin or Greek Alphabet
CORPORATE REQUIREMENTS
Minimum Number of Shareholders / Members One
Minimum Number of Directors / Managers One
Bearer Shares Allowed No
Corporate Directors / Managers Permitted Yes
Company Secretary Required Yes
Standard Authorised Capital CYP 1,000
LOCAL REQUIREMENTS
Registered Office/Agent Yes
Company Secretary No, but advisable
Local Directors No
Local Meetings No
Government Register of Directors / Managers Yes
Government Register of Shareholders /Members Yes
ANNUAL REQUIREMENTS
Annual Return Yes
Submit Accounts Yes
RECURRING GOVERNMENT COSTS
Minimum Annual Tax/Licence Fee n/a
Annual Return Filing Fee CYP 7
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osnovni podaci o Kipru – www.cyprus.ocraworldwide
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Lihtenštajn je razvio finansijski biznis zahvaljujući svom položaju u carinskoj uniji sa
Švajcarskom, razvijenoj infrastrukturi za potrebe međunarodnog biznisa i
diversifikovanim zakonskim propisima o statusnim oblicima off shore kompanija.U
Linhenštajnu sve kompanije sa statusom off shore kompanije uživaju izuzetne fiskalne
beneficije i poreske olakšice; off shore kompanije su oslobođene plaćanja poreza na
profit.Off shore kompanije su obavezne da plaćaju samo tzv.capital tax po minimalnoj
poreskoj stopi od 0.1%.4 Istovremeno, ove kompanije plaćaju tzv. stamp duty po stopi
od 3%, a ponekad i tzv. witholding tax po stopi od 4%.
Jurisdiction Information
Liechtenstein
GENERAL
Type of Company AG Anstalt
Political Stability Excellent
Common or Civil Law Civil
Disclosure of Beneficial Owner No
Migration of Domicile Permitted Yes
Tax on Offshore Profits Nil
Language of Name Latin Alphabet
CORPORATE REQUIREMENTS
Minimum Number of Shareholders / Members One One holder of
Founder’s
rights
Minimum Number of Directors / Managers One One
Bearer Shares Allowed Yes Other solution
Corporate Directors / Managers Permitted Yes Yes
Company Secretary Required No No
Standard Authorised Capital CHF 50,000 CHF 30,000
LOCAL REQUIREMENTS
Registered Office/Agent Yes Yes
Company Secretary No No
Local Directors Yes Yes
Local Meetings No No
Government Register of Directors / Managers Yes Yes
Government Register of Shareholders /Members No No
ANNUAL REQUIREMENTS
Annual Return Yes Yes
Submit Accounts Yes Yes / No
RECURRING GOVERNMENT COSTS
Minimum Annual Tax/Licence Fee CHF 1,000 CHF 1,000
Annual Return Filing Fee N/A N/A
4
osnovni podaci o Linhenštajnu – www.Liechtenstein.ocraworldwide
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Čovečje ostrvo5 predstavlja modernu poslovnu lokaciju za off shore biznis,
pošto uživa specijalni status u EU sa slobodnom trgovinom sa svim članicama EU, ali
sa samostalnim i od EU nezavisnim poreskim sistemom.Osnove poreskog sistema su:
1. Porez na imovinu i nasleđe jednostavno ne postoji.
2. Profit off shore kompanija oslobođen je od plaćanja direktnog poreza na
dobit, pod uslovom da je profit ostvaren u poslovanju sa inostranstvom.
3. Kapitalna ulaganja su u potpunosti oslobođena poreza.
4. Ostala preduzeća plaćaju porez po jedinstvenoj poreskoj stopi od 20%.
Određene kompanije ne plaćaju porez na prihod iako se smatraju rezidentima. Od 1981, odnosno
1987. inoviran je poreski sistem, koji sada u potpunosti odgovara stranim ulagačima, vlasnicima
postojećih off shore kompanija, i osnivačima novih off shore kompanija.Dodatni podsticaji odnose
se na osiguravajuća društva koja mogu podneti zahtev za oslobađanje od poreza na profit i poreza na
dividende vlasnika ukoliko je profit ostvaren po osnovu off shore načina poslovanja, što je ,inače,
privlačno za sve vrste fondova.I trust kompanije čiji vlasnici nisu rezidenti, a kompanije imaju status
rezidenata, oslobođene su plaćanja poreza na profit iz prostog razloga što ta poreska privilegija
predstavlja pogodnost za akumulaciju zdravog kapitala, koji je oslobođen od poreza lako
transverzibilan po želji vlasnika.
Jurisdiction Information
Isle of Man
GENERAL
Type of Company Exempt International
LLC
Political Stability Excellent
Common or Civil Law Common
Disclosure of Beneficial Owner No
Migration of Domicile Permitted Normally No*
Tax on Offshore Profits No
Language of Name Latin Alphabet
CORPORATE REQUIREMENTS
Minimum Number of Shareholders / Members One Two
Minimum Number of Directors / Managers Two One
Bearer Shares Allowed No No
Corporate Directors / Managers Permitted No Yes
Company Secretary Required Yes No
Standard Authorised Capital £ 2,000 £2
LOCAL REQUIREMENTS
Registered Office/Agent Yes Yes
Company Secretary Yes No
Local Directors Yes No
Local Meetings No No
Government Register of Directors / Managers Yes No
Government Register of Shareholders /Members Yes Yes
ANNUAL REQUIREMENTS
Annual Return Yes Yes
Submit Accounts No No
RECURRING GOVERNMENT COSTS
Minimum Annual Tax/Licence Fee £ 430 £ 430
Annual Return Filing Fee £ 50 £ 50
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osnovni podaci o Čovečjem ostrvu – www.Isle Of Man.ocraworldwide
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Džersi6 , kao jedno od Kanalskih ostrva Velike Britanije, osiguralo je poseban
status u EU; zadržana je fiskalna autonomija i prihvaćena je carinska unija.Strana
ulaganja su privučena povoljnim poreskim olakšicama.Fiskalna politika je
diversifikovana.Razlikuju se kompanije koje plaćaju godišnju taksu i kompanije
kojekoje plaćaju porez.Off shore kompanije koje plaćaju godišnju taksu u iznosu od
500 funti ne plaćaju porez na profit, pod uslovom da kompanija ne posluje na samom
Džersiju, da su osnovane na Džersiju i da se njima upravlja van Džersija.Kompanije
koje su, pak, osnovane na samom Džersiju, koje posluju na Džersiju i kojima se
upravlja sa Džersija, plaćaju porez na profit od 20%.
Jurisdiction Information
Jersey
GENERAL
Type of Company Exempt
Political Stability Good
Common or Civil Law Common
Disclosure of Beneficial Owner Yes
Migration of Domicile Permitted No
Tax on Offshore Profits Nil
Language of Name Latin Alphabet
CORPORATE REQUIREMENTS
Minimum Number of Shareholders / Members Two
Minimum Number of Directors / Managers One (Two recommended)
Bearer Shares Allowed No
Corporate Directors / Managers Permitted No
Company Secretary Required Yes
Standard Authorised Capital £ 10,000
LOCAL REQUIREMENTS
Registered Office/Agent Yes
Company Secretary No
Local Directors No
Local Meetings No
Government Register of Directors / Managers No
Government Register of Shareholders /Members Yes
ANNUAL REQUIREMENTS
Annual Return Yes
Submit Accounts No
RECURRING GOVERNMENT COSTS
Minimum Annual Tax/Licence Fee £ 600
Annual Return Filing Fee £ 150
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osnovni podaci o Džersiju – www.Jersey.OcraWorldwide
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Liberija7 je jedna od prvih afričkih zemalja koja je prihvatila strana ulaganja,
privatnu svojinu i tržišnu ekonomiju.U Liberiji se plaća samo 150$ godišnje takse,
pod uslovom da je manje od 25% vlasništva off shore kompanije u rukama rezidenta, i
da se sav prihod stiče iz poslovanja sa inostranstvom (izvan Liberije).Tada sve off
shore kompanije ne plaćaju nikakav porez na dobit.Njihovi vlasnici ne plaćaju porez
na dividende.
Jurisdiction Information
Liberia
GENERAL
Type of Company NR
Political Stability Fair
Common or Civil Law Common
Disclosure of Beneficial Owner No
Migration of Domicile Permitted No
Tax on Offshore Profits Nil
Language of Name Latin Alphabet
CORPORATE REQUIREMENTS
Minimum Number of Shareholders / Members One
Minimum Number of Directors / Managers One
Bearer Shares Allowed Yes, but not available
Corporate Directors / Managers Permitted Yes
Company Secretary Required Yes
Standard Authorised Capital US$ 50,000
LOCAL REQUIREMENTS
Registered Office/Agent Yes
Company Secretary No
Local Directors No
Local Meetings No
Government Register of Directors / Managers Optional
Government Register of Shareholders /Members No
ANNUAL REQUIREMENTS
Annual Return No
Submit Accounts No
RECURRING GOVERNMENT COSTS
Minimum Annual Tax/Licence Fee US$ 150
Annual Return Filing Fee N/A
Holandski Antili , kao zemlja Kariba, vać duži niz godina promovišu razvoj off shore
biznisa podsredstvom izuzetno podsticajne poreske politike.Stope poreza na dobit
finansijskih kompanija i holdinga kreću se od 2.4 – 3%.Usluge koje odbacuju profit
oporezovani su po stopi od 4.8 – 6%. Kompanije u slobodnim zonama plaćaju porez
po stopi od 2%.Shipping i aviation kompanije plaćaju pore po stopi od 7.7 – 9.6%,
dok mutual funds plaćaju porez po stopi od 2.4 – 3%, odnosno od 4.8 – 6%.
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osnovne informacije o Liberiji – www.Liberija.OcraWorldwide
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Hong Kong, bivša Britanska kolonija, posluje kao off shore biznis područje
bez devizne kontrole, bez ograničenja u iznošenju novca i bez podnošenja
finansijskih i periodičnih obračuna i izveštaja.U poreskom Hong Kong se
koristi teritorijalnim, a ne domicilnim principom.Za poreske organe je važno
da li se radi o kompaniji koja se smatra rezidentom.Stoga je Hong Kong low
tax područje.U Hong Kongu poreza se oslobađaju kompanije koje ostvaruju
profit iz poslovanja van Hong Konga (tzv. teritorijalni princip).Za te
kompanije poreske obaveze jednostavno ne postoje.
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kompanije ne mogu poslovati sa kompznijama rezidentima, niti mogu
posedovati nekretnine.Ne mogu se baviti osiguranjem, reosiguranjem i
bankarstvom kao delatnošću.Zagarantovana je puna anonimnost off shore
kompanije.Off shore kompanije ne plaćaju porez na profit, a njeni vlasnici
ne plaćaju porez na dividendu.Profit se može transferisati bez ikakvih
poreskih barijera.
GENERAL INFORMATION
INTRODUCTION
Cyprus is at the north-eastern end of the Mediterranean Sea at the crossroads of Europe
and Africa. It covers an area of 9,251 sq km and lies 65 km south of Turkey, 96 km west
of Syria, 385 km North of Egypt and some 980 km south-east of Athens.
The principal topographical features of Cyprus are the two mountain ranges running
along the centre and north-east of the Island, separated by a wide and fertile plain.
Cyprus has a pleasant climate with dry, hot summers and mild winters.
INFRASTRUCTURE AND ECONOMY
Cyprus is readily accessible by air and sea. The major port facilities are those of Limassol
and Larnaca, situated along the south coast of the Island.
The economy of Cyprus is based on a free enterprise system. The Government’s role is
limited to regulation, planning and the provision of public utilities. During the last ten
years, the economy of Cyprus has demonstrated spectacular growth and its currency has
enjoyed relative stability.
CURRENCY
Cypriot pounds.
EXCHANGE CONTROL
Yes, but does not apply to IBC companies.
TYPE OF LAW
Civil code with many English Common Law influences.
PRINCIPAL CORPORATE LEGISLATION
Companies Law, Cap. 113, as amended.
COMPANY INFORMATION
TYPE OF COMPANY FOR INTERNATIONAL TRADE AND
INVESTMENT
Companies incorporated under the Companies Law, Cap 113, as amended, who have
obtained Exchange Control permission from the Central Bank of Cyprus to acquire IBC
company status.
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PROCEDURE TO INCORPORATE
By submission of the Memorandum and Articles of Association to the Registrar of
Companies, together with an affidavit before a Court and the appropriate registration fee.
RESTRICTIONS ON TRADING
Cannot undertake to the business of banking, insurance or the rendering of financial
services to the public unless special permission is granted, and cannot trade with resident
individuals or companies situated in Cyprus other than in relation to the maintenance of
premises, banking and professional services.
POWERS OF COMPANY
The powers and objects of a Cyprus company are contained within the Memorandum of
Association and have to be specific.
LANGUAGE OF LEGISLATION AND CORPORATE
DOCUMENTS
English and Greek.
REGISTERED OFFICE REQUIRED
Yes, must be maintained in Cyprus.
SHELF COMPANIES AVAILABLE
Yes.
TIME SCALE TO INCORPORATE
Approximately two days, subject to name approval.
NAME RESTRICTIONS
Any word that the Registrar considers undesirable. Any name that is identical or similar
to an existing company. Any name that implies illegal activity or implies royal or
government patronage, the following words or their derivatives: asset management, asset
manager, assurance, bank, banking, broker, brokerage, capital, credit, currency, custodian,
custody, dealer, dealing, deposit, derivative, exchange, fiduciary, finance, financial, fund,
future, insurance, lending, loan, lender, option, pension, portfolio, reserves, savings,
security, stock, trust or trustees.
LANGUAGE OF NAME
Names may be expressed in Greek or any language using the Latin alphabet if the
Registrar is in receipt of a Greek or English translation and the name is not considered
undesirable.
NAMES REQUIRING CONSENT OR A LICENCE
The following names or their derivatives: bank, trust, building society, insurance,
assurance, reinsurance, their foreign language equivalents or any name that the Registrar
considers may have a connection with the aforementioned.
SUFFIXES TO DENOTE LIMITED LIABILITY
Limited or Ltd.
DISCLOSURE OF BENEFICIAL OWNERSHIP TO
AUTHORITIES
Yes, only to the Central Banks of Cyprus where strict confidentiality is legally protected.
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COMPLIANCE
AUTHORISED AND ISSUED SHARE CAPITAL
The share capital must be expressed in Cyprus pounds. The minimum authorised, issued
and paid up share capital of a Cyprus IBC company is CYP 1,000. For companies
wishing to establish a physical presence in Cyprus, the minimum is CYP 10,000.
CLASSES OF SHARES PERMITTED
Registered shares of par value, preference shares, redeemable shares and shares with no
voting rights.
BEARER SHARES PERMITTED
Not permitted.
TAXATION
By virtue of special provisions in the Cyprus Income Tax Laws, the net chargeable profits
of Cyprus IBC Companies are taxed at a rate of 4.25%.
DOUBLE TAXATION AGREEMENTS
Cyprus has concluded 33 double tax treaties with: Austria, Bulgaria, Belarus, Belgium,
Canada, China, the Czech Republic, Denmark, Egypt, France, Germany, Greece,
Hungary, India, Ireland, Italy, Kuwait, Malta, Mauritius, Norway, Poland, Romania,
Russia, (including all the CIS countries except for Kazakhstan), Singapore, Slovakia,
Slovenia, South Africa, Sweden, Syria, Thailand, United Kingdom, USA and the former
Yugoslavia.
LICENCE FEES
Not applicable.
FINANCIAL STATEMENT REQUIREMENTS
Audited financial statements have to be submitted to the Cyprus Taxation Authority and
to the Central Bank of Cyprus annually.
DIRECTORS
The minimum number of directors is one. They may be natural persons or bodies
corporate, be of any nationality and need not be resident in Cyprus.
COMPANY SECRETARY
All Cypriot companies must appoint a company secretary, who may be a natural person
or body corporate. It is advisable to appoint a resident company secretary.
SHAREHOLDERS
The minimum number of shareholders is one.
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