European Union: 您应该在欧盟哪里成立公司?

Last Updated: 6 February 2019
Article by Kevin Butler

为了应对英国脱欧,企业的首要行动是准备在另一个国家成立公司。您可以了解以下这些主要的欧洲司法管辖区是否适合您营运业务。

TMF Group 最新的研究报告显示,绝大部分的国际企业仍未就脱欧落实应对计划。而针对英国脱欧,积极的企业所采取的第一步行动,就是为在其他国家设立公司做好准备。

为了确保业务正常营运,上述选择是一个具常识性的举动。但是,你应该选择哪个欧洲司法管辖区呢?原因又是什么?以下是您可以考虑的五个地点。

如果您在欧洲或其他地区成立公司需要任何帮助,欢迎 与我们联系;或参加我们的网络研讨会,通过脱欧专家的讲解,了解更多资讯。

1. 爱尔兰

一直以来,爱尔兰都被视为是通往欧洲5亿人口市场的门户。爱尔兰企业税率仅12.5%,经济持续增长。许多国际企业都选择在该国设立其欧洲总部,包括苹果、谷歌、脸书和领英等。在全球超过80个国家之中,爱尔兰是企业合规制度复杂度最低的国家。该国对于企业在当地成立公司的条例要求十分直接,基本上一周内就能完成公司注册。根据世界银行指出,在爱尔兰营运的企业每年平均花82个小时做准备、申报和缴纳税款,比其他高收入国家几乎节省一半的时间。

主要优势

  • 劳动人口学历高,而且是欧洲35岁以下最年轻的人口
  • 脱欧后,爱尔兰将成为欧元区内唯一以母语为英语的成员国
  • 在企业合规性方面,爱尔兰是全世界最容易经商的国家
  • 企业税率仅12.5%
  • 广泛的双边税收协定和研发税收抵免

2. 荷兰

荷兰为企业提供了一个具竞争力的财务环境和友好的营商环境。荷兰的地理位置处于欧洲中心,方便企业能轻易进入欧洲市场。荷兰拥有高度发达的交通基建,包括阿姆斯特丹的史基浦机场和欧洲最大的鹿特丹港口,将在英国脱欧后扮演关键的角色。

荷兰的B.V.是当地最频繁使用的企业法人实体,除了独资公司,所有外国法人实体也能得到承认。在荷兰成立公司的过程十分迅速,大约只需一周。在荷兰,若应税金额是200,000欧元以下,企业所得税率是20%;应税金额200,000欧元以上的企业所得税率则是25%。在未来几年,该国的企业所得税率会逐步降低。部分法人实体,如税务投资机构,无需缴纳企业税。其他参与集体投资的企业也能豁免缴纳企业所得税。另外,"创新盒"(研发优惠稅制)所涵盖的业务活动也能享有较低的税率。

主要优势

  • 通往欧洲的门户
  • 稳定的投资环境
  • 高素质及熟悉多种语言的劳动人口
  • 广泛的税收协定
  • 创新方面的税收奖励(研发优惠稅制)
  • 企业可与荷兰税务机关预先谈判,以确定应缴税额

3. 卢森堡

卢森堡闻名于良好的基建、有利的税收环境和拥有促进国际业务的经济政策。与荷兰相似,其地理位置同样位于欧洲的中心,货物、服务和人们都能自由流动。当地的公共行政灵活度高,而且积极作出回应。卢森堡的企业税率因应税收入水平的高低而有所不同,但广泛而言,企业所得税率是18%,再加7%的失业基金附加费。卢森堡最常见的企业类型是有限责任公司(SARL)和公共有限公司(SA)。两者之间的主要差别是最低资本要求;而SA则需要委任一名审计师。

成立投资基金方面,似乎没有比卢森堡更好的选择了。该国是房地产私募基金的集中地,其策略不仅是为迎合本地而设,更是放眼欧洲跨境和其他区域。具有以不同法律形式提供投资工具的灵活度是卢森堡主要的吸引力。

  • 高学历及熟悉多种语言的劳动人口
  • 位于欧洲中心
  • 政治和经济稳定
  • 广泛的双边税收协定
  • 企业税率仅18%
  • 给予外国企业税务优惠政策

4. 马耳他

马耳他是欧洲和北非国家的商业枢纽。计划在欧盟设立新据点的公司可以将业务迁往马耳他,无需结束现有业务。这个位于地中海中央的小岛国极具吸引力,其企业税制度对国际贸易公司十分有利。通过马耳他的完全归集抵免制(full imputation system),企业能避免双重课税。

按净利计算,马耳他向当地企业征收35%的企业税,但企业能享有一系列的税务优惠,最后的税率能降至0到10%。

主要优势

  • 能操英语的劳动人口
  • 唯一一个推行完全归集抵免制(full imputation system)的欧盟司法管辖区
  • 与超过70个国家签署双边税收协定
  • 采用母子公司指令
  • 假设公司资产不包含马耳他的不动产,其非居民转移股份和增加股本的文件印花税及资本收益均无需缴税
  • 股息、利息或特许使用费无需交付预扣税
  • 无控制外国企业或转让定价的条例
  • 无资本弱化条例
  • 无退出税、财富税、薪酬税或贸易税
  • 计算风险资本时,公司可选择应用名义利息扣除(Notional Interest Deduction)条例
  • 马耳他最低能以1165欧元成立公司

5. 泽西

泽西是自治的英国皇家属地,拥有自己的政府、法律和税务制度。基于与英国的关系,泽西与欧盟建立了特殊关系。泽西也正为脱欧做准备,并有意沿用目前法律与金融服务方面的欧盟条例,继续进行贸易。

泽西是世界领先的国际金融中心,本地劳动力占四分之一。泽西的特别之处在于其独立性、稳定度和税务中立。泽西具备健全的法律制度和高度的监管标准,是信托和企业服务的主要枢纽。

泽西的企业税率为零,但是,金融服务公司会被征税10%,而公用事业公司则是20%。

主要优势

  • 金融业稳定
  • 高监管标准
  • 高技能的员工
  • 对于要在欧盟和英国营运的企业来说,十分具吸引力
  • 有利的税务机制——0%的企业税率
  • 没有购买、资本收益或资本转移税

与我们联系

为英国脱欧准备应对计划,有助于保护您的企业免受营运中断的干扰,并准备好把握新商机。无论是英国、欧盟27国或其他地方,我们的国际业务扩张专家都能协助企业选择、设立据点及在新国家展开营运。 欢迎向我们咨询

欢迎登记我们在11月28日举行的网络研讨会,向脱欧专家了解企业该如何就英国脱欧做好准备。

点此下载免费的英国脱欧概览

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