Ko Thai Tax Authority neDutch Tax and Customs Administration vanobata sei nezvikamu zvakawanikwa kubva kuNetherlands?
Vadiwa vaverengi,
Ko Thai Tax Authority uye veDutch mitero vanoita sei nezvikamu zvakawanikwa kubva kuNetherlands? Semutero-parizvino- anogara mutero, mutero wedividend unonyimwa kubva kumari yegovidhi kubva kune yangu yakakura kufarira kutora chikamu muDutch BV. Pamusoro pezvo, zviremera zvemitero zvinondibvumira kubhadhara mutero wemari pairi (kubvisa mutero wedividendi wakanyimwa).
Izvi zvichave sei kana mumakore mashoma ndichizove mutero wekunze nekuda kwekugara zvachose muThailand? Kubhadhara kwezvikamu kubva kuNetherlands kuchaenderera mberi.
Muzvinyorwa zvaLammert de Haan zvichangoburwa zvekumhan'ara mhosva, handina chandakawana nezve 'bhokisi 2' zvinhu.
Izvi zvichave zvakasiyana here muchibvumirano chitsva chemutero, chinyorwa chandisingakwanise kuwana, kupfuura muChinyorwa 10 chechibvumirano chekare kubva ku1976? Uyezve, zvinyorwa zvechibvumirano zvinondiita kuti ndive nedzungu nemutauro wepamutemo uye zvinoratidzika kwandiri kuti zvikamu zveChikamu 10 hazvichashandisi, nokuti zvakatangira bhokisi rebhokisi.
Ndatenda nemhinduro.
Kwazisai,
Johannes
Vatori: Iwe une mubvunzo kune vaverengi veThailandblog? Shandisa contact form.
Johannes, tarisa zano raLammert de Haan iro sezviri pachena hauna kuwana:
https://www.thailandblog.nl/lezersvraag/belasting-in-thailand-over-freelance-inkomsten-uit-nederland/#comments
Asi uri kutaura nezve 'makore mashoma'. Ipapo ndinofunga zvine musoro kumirira chibvumirano chitsva.
Kana iwe uri (wega) mutungamiriri weiyo BV: Ini ndinofunga kuti wakurukura nemutero wako weNL mhedzisiro yezvingaitika kana iye ega mutungamiriri asingachagari muNetherlands?
Mhoro Erik,
Ndatenda zvikuru nemhinduro yako!
Ndakanga ndaona zano iroro, asi rine chekuita nebhokisi 1 mari kubva kubasa (Zvinyorwa 15 uye 16 zvechibvumirano chekare). Mubvunzo wangu wakanyanya kujeka nezvebhokisi 2 dividend (Chinyorwa 10).
Chibvumirano chitsva chinenge chave chave kushanda pandichagara muThailand, asi ndakanetsekawo kana paine chinhu chaizivikanwa nezveChinyorwa 10 chitsva nekuti ini handikwanise kuwana chibvumirano ichocho, sezviri pachena chichiri kunyorwa, chero kupi; kana sechibatanidza mumisoro iri pano nezvechibvumirano ichocho.
Johannes
Chinhu chakanakisa kuita kungomirira kusvika chibvumirano chitsva chavepo.
Asi zvichasara ndezvinotevera. Izvi hazvina chekuita neDutch Thailand Treaty. Ungori mutemo wevanhu vose.
Iyo BV inowanikwa panogara director-majority shareholder (DGA) kana manejimendi chaiwo. Kana iyo chaiyo manejimendi yeBV (kana NV) ikatama, iyo BV / NV inofamba nemuridzi. Iyo BV inofanirwa kugadzirisa zvakavigwa matura, matura emitero uye nekunaka. Zvakakosha kuti Netherlands yakagumisa chibvumirano chemutero nenyika iyo mutungamiriri chaiye ari kuenda kune imwe nyika.
Hi Johannes,
Chokwadi, handina kuterera zvishoma kubhokisi 2 kana ndichigara muThailand. Aya haasi mamiriro ezvinhu anoitika kakawanda.
Sezvaunotsanangura mamiriro acho ezvinhu, zvine chekuita neinonzi chikamu chekugovaniswa, i.e. iwe ndiwe 5% kana kupfuura yeiyo share capital. Mune imwe nyaya isu tiri kutaura nezve investment dividend uye mitemo yakasiyana.
Pasi peChibvumirano chazvino, nyika mbiri idzi dzinogona kubhadharisa mutero pane izvi. Nekudaro, Thailand inofanirwa kuzopa kudzikiswa kwemutero, zvinoenderana neChinyorwa 23(6) cheChibvumirano.
Iwe zvino unoshamisika kuti zvese zvicharongwa sei muChibvumirano chitsva kuti chipedziswe neThailand.
Kunyangwe zvinyorwa zveChibvumirano chitsva zvisati zvave kuwanikwa, ndinogona kutotaura tarisiro.
Chibvumirano cheOECD chemhando yechibvumirano chinopa kunobva nyika kodzero yemutero ye5% kune inodaidzwa kuti chikamu chechikamu chegovero (paine mari shoma yekutora chikamu che25%) uye 15% kune mamwe migove.
Nekudaro, maererano ne2020 Fiscal Treaty Policy Memorandum, Netherlands, mukutsauka kubva kuOECD modhi chibvumirano, ine chinangwa chenzvimbo yakasarudzika yemutero wekugara wekutora chikamu (nekutora chikamu kwe5% kana kupfuura).
Ichi chinangwa chinonzwisisikawo zvachose kubva pakuona kwehupfumi. Mushure mezvose, hupfumi hweDutch hunobatsira kubva mukuwanda kwemari yekunze.
Ndatenda Lambert,
Zviri kuwedzera kujeka kwandiri, kunyanya kuburikidza nezvinyorwa zvako uye mhinduro, kuti kana zvasvika pamitero kune kana ichave shoma kana kusave nemabhenefiti ekugara muThailand. Neraki, kuchine zvakawanda zvinobatsira mune dzimwe nzvimbo.
Mubvunzo waive izvo zvinorehwa neChinyorwa 10 chazvino (mumutauro weJip neJanneke) uye kana paine akamboona kana chinyorwa ichi chichichinja muchibvumirano chekunyora.
Mhinduro yako yese, BV inofamba kana bhodhi rayo, haina mubvunzo zvachose; zvakare hazvisi nyore kune musasa.
Johannes, kune 5% kana anopfuura ane shareholder sewe, unogona kumiririra Chisungo 10 chechibvumirano chiripo nekungo "shandura" Zvinyorwa 1 uye 2.
Mavara epamutemo anoti:
1. Migove inobhadharwa nekambani inogara mune imwe Nyika kune mugari weimwe Nyika inogona kubhadhariswa mutero mune imwe Nyika iyoyo.
2. Zvisineyi, mibairo yakadaro inogona kubvisirwa mutero muNyika iyo kambani inobhadhara mibairo inogara, asi mutero unochajwa haufanire kudarika 25 muzana yehuwandu hwemari yezvikamu.
Dudziro yangu muchiDutch chiri nyore.
1. Zvikamu zvakabhadharwa neBV muNetherlands kune mugari weTH zvinogona kubhadharwa neTH. (Resident pano zvinoreva munhu, kwete kambani ine diki pasi pemutemo weThai. Zvikasadaro unozopedzisira wava nemimwe mibvunzo.)
2. Iyi mibairo (sezviri pasi pechikamu 1) inogonawo kubhadharwa (kureva kaviri, ona chinyorwa chaLammert) muNetherlands, asi mumamiriro ezvinhu akadaro mutero haugone kudarika 25% yemugove wakakura.
Kupfuurirazve muChinyorwa 10 zvakataurwa izvo zvinofanirwa kunzwisiswa nedividend. Chinyorwa chasara chiri pamusoro pemakambani ane masheya mune mumwe nemumwe, asi ini handiverenge chero kupi mumibvunzo yako kuti ndizvo zvazviri.
Ini ndaizotora chirevo chaJohnkohchang zvakanyanya. Kutama kwebhodhi reBV kunogona kuve nemhedzisiro isingafadzi. Bvunza nevapi vezano veBV nenguva. Mhinduro inowanzo shandiswa ndeyekuti mutorwa anoramba ari mugovanisi asi osiya chinzvimbo chemutungamiriri.
Erik, kutaura kwaJohnkohchang (kugadzirisa nevakuru vemitero) hakufanirwe kutorwa zvakanyanya mune iyi nyaya. Johannes anonyora nezve “nzvimbo yemisasa”.
Izvi zvinoreva kuti izvi zvine chekuita nekugadzwa zvachose muNetherlands.
Kana Johannes akaenderera mberi nekugadzwa kwechigarire muNetherlands mushure mekutama, haafanire kubhadhara zviremera zvemitero kune zvakachengetwa / zvakanaka sezvo izvi zvichiri muNetherlands (muBV yake).
Thanks Lammert, asi ndichakufonera nezve izvi munguva pfupi.
izvi zviri pamusoro zvanga zviri mumhinduro kumhinduro yaJohnkochang, kwete kune dzimwe mhinduro.