Пятница, 21 июня 2024

Иностранные работники будут платить 50% налогов

Фото freepik.com

Принятие дополнений в Налоговое законодательство страны, касающихся, прежде всего, сотрудников высокотехнологичных компаний, ожидалось еще осенью 2021 года. Наконец, после долгой процедуры изменений и согласований, на этой неделе закон принят Парламентом Республики Кипр. 

Парламент Кипра 50 голосами «за» утвердил в качестве законов два документа, направленных на привлечение на Кипр новых компаний. Пленарное заседание одобрило поправку к Закону о подоходном налоге, расширяющую сферу действия существующих условий освобождения от подоходного налога. Сотрудники, которые не были резидентами до своего трудоустройства, получат налоговый вычет в размере 50%.

Расширение сферы действия налогового вычета необходимо для более активного привлечения компаний к работе на Кипре, расширения их деятельности в стране. Это поможет созданию новых рабочих мест с высокой добавленной стоимостью, укреплению производственной базы и развитию экономики. Об этом заявил генеральный директор Министерства финансов Йоргос Пантели.

Доход освобождается от налога на 17 лет

Принятый закон предусматривает, что 50% вознаграждения новых сотрудников, чье первое трудоустройство в Республике началось с 1 января 2022 года, освобождается от подоходного налога сроком на 17 лет. При условии, что их годовая зарплата превышает 55 000 евро и они не были резидентами Кипра в течение 12 лет подряд до начала своей трудовой деятельности в стране.

Кроме того, закон предусматривает предоставление такой же налоговой льготы уже работающим на Кипре сотрудникам, при условии, что они не были резидентами Республики в течение как минимум 12 лет подряд до начала своей трудовой деятельности. Такие сотрудники получают налоговую льготу в размере 50% от суммы зарплаты с 2022 года и до завершения 17 лет с начала их трудовой деятельности на Кипре. Данное правило действует, если эти налогоплательщики (в соответствии с действовавшим тогда налоговым законодательством) были бенефициарами налоговой льготы в размере 20% или 50% от их зарплаты, с максимальной суммой освобождения в размере 8 550 евро до 2021 года, а вознаграждение за их трудовую деятельность на Кипре в год начала их занятости превышало 55 000 евро в год.

Ожидается, что нововведения сделают налоговую базу для найма людей из-за рубежа более привлекательной, поощряя физическое присутствие компаний на Кипре, перевод штаб-квартиры и персонала на остров, возвращение на родину киприотов, которые постоянно проживают и трудятся за границей. Все это положительно скажется на уровне жизни и квалификации рабочей силы.

Более комфортные условия для инвесторов

Пленум парламента также одобрил поправку к Закону о подоходном налоге, расширяющую существующую налоговую базу для инвестиций в инновационный бизнес. В закон теперь включены вложения, сделанные юридическими лицами. 30% расходов, осуществленных юридическим лицом для инвестирования собственного капитала в одобренные малые и средние инновационные предприятия, будут вычитаться из налогооблагаемого дохода. При условии, что выгода от вычитаемых расходов не превышает 50% от общего налогооблагаемого дохода лица или 150 000 евро.

Перечисленные нормативно-правовые акты – часть стратегии по привлечению бизнеса на Кипр. Цель программы состоит в расширении присутствия компаний в стране. С принятием данных законов пакет мер, составляющих стратегию, укомплектован.

 

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