natgillin/translations-raw huggingface dataset:
Reformen skal ligeledes sikre overholdelsen af EU's adfærdskodeks for erhvervsbeskatning [3] (i det følgende benævnt »adfærdskodeksen«) og af OECD's Report on Harmful Tax Competition [4].
The reform is also intended to deliver compliance with the EU Code of Conduct for Business Taxation [3] (hereinafter the Code of Conduct) and with the OECD Report on Harmful Tax Competition [4].
Ifølge den gibraltarske regering er det vigtigste træk ved reformen en generel ophævelse af beskatningen af selskabsoverskud. Undtaget er dog forsyningsselskaber og sektoren for finansielle tjenesteydelser, der vil blive pålagt en ekstrabeskatning.
According to the Government of Gibraltar, an essential element of the reform is the general abolition of taxation on company profits, with the exception of top-up taxes on utilities and financial services activities.
Reformforslagene tager udgangspunkt i en fuldstændig afskaffelse af enhver form for forskelsbehandling mellem virksomheder med og uden skattemæssigt domicil, eller indenlandsk og ikke-indenlandsk økonomisk aktivitet, dvs. afskaffelse af de såkaldte ring-fencing-bestemmelser.
The reform proposals are based on the complete elimination of all discrimination between resident and non-resident, or domestic and non-domestic economic activity, i.e. the elimination of so-called ring-fencing provisions.
Lovgivningen om selskaber, der opfylder visse betingelser for en skattenedsættelse (skattelettede selskaber) og lovgivningen om fritagelse af selskaber vil blive ophævet.
The exempt and qualifying companies legislation will be abolished.
Det betyder, at den formelle sondring mellem den såkaldte offshore- og onshore-økonomi vil blive fjernet.
Thus the formal distinction between the so-called offshore and onshore economy will be removed.
Det generelle beskatningssystem, der skal indføres under reformen, vil blive en lønskat (payroll tax), en formueskat (business property occupation tax) og en selskabsregistreringsafgift, der vil gælde for alle selskaber i Gibraltar.
The general tax system to be introduced under the Reform will be a payroll tax, a business property occupation tax and a registration fee, applicable to all Gibraltar companies.
Den gibraltarske regering skønner, at dens nuværende meget begrænsede, men vigtige, provenu af selskabsskatter på 13,7 mio. GBP (ca. 20 mio. EUR), svarende til 9,25 % af statens samlede indtægter, stort set vil kunne fastholdes under det nye system med disse tre former for generel beskatning, der finder anvendelse på alle selskaber i Gibraltar.
The Gibraltar Government estimates that its current very limited but essential income from corporate taxes of GBP 13,7 million (about EUR 20 million), representing 9,25 % of total Government revenue, will be largely maintained under the new system based on these three general taxes applicable to all Gibraltar companies.
Til sammenligning udgør den personlige indkomstskat 53,6 mio. GBP (ca. 77 mio. EUR), svarende til 36,3 % af provenuet.
This compares with personal income tax of GBP 53,6 million (about EUR 77 million) representing 36,3 % of revenue.
Provenuet af de supplerende skatter på forsyningsselskaber og sektoren for finansielle tjenesteydelser vil blive begrænset, men vil sandsynligvis udligne et eventuelt mindre selskabsskatteprovenu under den generelle ordning.
Income from top-up taxes on financial services and utilities activities will be limited, but will likely make up any shortfall in corporate tax revenue under the general system.
Reformen vil blive gennemført via:
The reform will be implemented through:
Companies (Payroll Tax) Ordinance (selskabsanordning (lønskat))
the Companies (Payroll Tax) Ordinance,
Companies (Annual Registration Fee) Ordinance (selskabsanordning (årlig registreringsafgift))
the Companies (Annual Registration Fee) Ordinance,
Rates Ordinance (anordning om skattesatser)
the Rates Ordinance,
Companies (Taxation of Designated Activities) Ordinance (selskabsanordning (beskatning af bestemte aktiviteter)).
the Companies (Taxation of Designated Activities) Ordinance.
Lovgivningen vil blive gennemført af den gibraltarske regering efter vedtagelse i Gibraltars parlament (House of Assembly).
The legislation will be implemented by the Gibraltar Government after it is passed by Gibraltar's Parliament (the House of Assembly).
Som led i reformen ophæves Companies Taxation & Concessions Ordinance (lovgivningen om fritagelse af selskaber) og Income Tax (Qualifying Companies) Regulations (lovgivningen om selskaber, der opfylder visse betingelser for en skattenedsættelse) med øjeblikkelig virkning.
As part of the reform, the Companies Taxation and Concessions Ordinance (the exempt company legislation) and the Income Tax (Qualifying Companies) Regulations (the qualifying company legislation) will be repealed with immediate effect.
Indkomstskatteanordningen vil blive ændret med henblik på en ophævelse eller ændring af alle bestemmelser, som pålægger selskaberne indkomstskat.
The income tax ordinance will be amended to repeal or duly amend all provisions which charge companies to income tax.
Reglerne vil blive administreret af Gibraltars Commissioner for Income Tax.
The rules will be administered by the Gibraltar Commissioner for Income Tax.
Alle selskaber i Gibraltar vil få pligt til at præsentere offentlige regnskaber for Companies Registry (Selskabsregistret) i overensstemmelse med EF's 4. og 7. selskabsretsdirektiv.
All companies in Gibraltar will be required to file public accounts with the Companies Registry in accordance with the 4th and 7th EC Company Law Directives.
Alle skattepligtige selskaber i Gibraltar skal fremsende skatteregnskaber til Commissioner, ligesom der vil blive indført strenge forholdsregler, der skal sikre, at disse krav overholdes.
All companies in Gibraltar with a tax liability will be required to file tax accounts with the Commissioner and stringent measures will also be introduced in order to ensure compliance with such obligations.
Der vil for første gang i Gibraltar blive oprettet en selskabsskatteret (under navnet Companies Taxation of Designated Activities Tribunal), som vil få til opgave at udøve de beføjelser, der vedrører anke og andre sager, der følger af anvendelsen af den nye lovgivning.
For the first time in Gibraltar, a tribunal to deal specifically with company taxation matters (to be called the Companies Taxation of Designated Activities Tribunal) will be set up whose purpose will be to exercise such powers relating to appeals and other matters arising from the operation of the new legislation.
Sådanne beføjelser vil omfatte bemyndigelsen til at kræve, at et selskab giver retten indsigt i alle akter, regnskaber, dokumentation vedrørende de ansatte eller andre dokumenter, som efter rettens opfattelse indeholder eller kan indeholde oplysninger af relevans for sagens genstand.
Such powers will include the power to require a company to make available for inspection by the Tribunal all such books, accounts, employment records or other documents which, in the opinion of the Tribunal, contain or may contain information relating to the subject matter of the proceedings.
Payroll Tax (lønskat) og Business Property Occupation Tax (formueskat)
Payroll tax and business property occupation tax
Overskudsbaseret beskatning vil blive erstattet af en generel lønskat, hvorefter alle selskaber i Gibraltar vil være omfattet af en skat på 3000 GBP pr. ansat om året.
Profits-based taxation will be replaced by a general payroll tax pursuant to which all Gibraltar companies will be liable in the amount of GBP 3000 per employee each year.
Hver enkelt »arbejdsgiver« i Gibraltar skal betale lønskat for samtlige dennes fuldtids- og deltids-»ansatte«, som er »beskæftiget i Gibraltar«.
Every ‘employer’ in Gibraltar will be required to pay payroll tax for the total number of its full-time and part-time ‘employees’ who are ‘employed in Gibraltar’.
De centrale begreber, der anvendes, defineres således:
The central terms used will be defined as follows:
»Arbejdsgiver« er alle selskaber, der er omfattet af eller indregistreret i henhold til en hvilken som helst gældende lov i Gibraltar, og som betaler vederlag for egen regning, eller foretager betalinger for tjenesteydelser, som udføres af en person, der skønnes at være en ansat.
Employer is any company incorporated or registered under any law in force in Gibraltar paying emoluments on its own account or making payments to any person in respect of service or services provided by an individual who is deemed to be an employee.
»Ansat« er en person, som modtager eller skal modtage vederlag, herunder direktører, for så vidt de ikke udøver anden funktion end at være direktør, samt deltidsansatte og løsarbejdere.
Employee is any individual to whom emoluments are paid or are payable including directors other than directors who exercise no function other than that of a director and part-time and casual labour.
»Beskæftiget i Gibraltar« betyder en ansat, der er beskæftiget i Gibraltar, og som arbejder i eller fra Gibraltar, eller er baseret i Gibraltar.
Employed in Gibraltar means any employee employed in Gibraltar who works in or from Gibraltar or is based in Gibraltar.
Den gibraltarske regering ønsker at indføre detaljerede regler, der skal fjerne enhver mulighed for misbrug.
The Gibraltar Government will introduce detailed anti-avoidance rules intended to eliminate all possibility for abuse.
Blandt andet indføres begrebet »skønnes at være ansat« samt regler rettet mod ansatte, som måtte udøve virksomhed uden for Gibraltar.
This will include introducing the concept of ‘deemed employee’ and rules targeted at employees who may be carrying out an activity outside Gibraltar.
Den samlede virkning af betydningen af begreberne »ansatte« og »beskæftiget i Gibraltar«vil være at dække stort set alle arbejdstagere, der befinder sig fysisk i Gibraltar.
The combined effect of the meaning of the terms ‘employees’ and ‘employed in Gibraltar’ will be to cover, essentially, all employees physically present in Gibraltar.
Ifølge Det Forenede Kongerige er 10100 ansat i den private sektor sammenlignet med i alt 14000 arbejdstagere i Gibraltar.
According to the United Kingdom, of a total of 14000 employees in Gibraltar, 10100 are employed by the private sector.
Alle selskaber, der besidder fast ejendom i Gibraltar i erhvervsøjemed, skal betale en formueskat svarende til en procentsats af deres forpligtelser i forhold til den generelle ejendomsskattesats, der gælder i Gibraltar (forventes p.t. at ligge på 100 %).
All companies occupying property in Gibraltar for business purposes will pay a business property occupation tax at a rate equivalent to a percentage of their liability to the general rates charged on property in Gibraltar (currently expected to be a rate of 100 %).
Den samlede lønskat og formueskat vil være begrænset til 15 % af overskuddet.
Liability to payroll tax together with business property occupation tax will be capped at 15 % of profits.
Selskaberne skal således først betale lønskat og formueskat, såfremt de skaber overskud, og kun højest 15 % af overskuddet.
Thus, companies will only pay the payroll tax and the business property occupation tax if they make profit, but in an amount not exceeding 15 % of profits.
Langt den overvejende del af selskaberne i Gibraltar vil alene skulle betale lønskat og formueskat.
The vast majority of companies in Gibraltar will be subject to the payroll tax and to the business property occupation tax only.
Ifølge den gibraltarske regering er det ikke muligt at sætte tal på de selskaber i Gibraltar, som vil være omfattet af en skønnet lønskat og formueskat over 15 % af overskuddet, og som på grund af begrænsningen betaler skat efter en sats svarende til 15 % af overskuddet, idet dette vil variere fra år til år og vil afhænge af det enkelte selskabs særlige forhold.
According to the Gibraltar Government, it is not possible to estimate the number of companies in Gibraltar that will accrue an estimated payroll tax and business property occupation tax liability of in excess of 15 % of profits and, as a result of the cap, pay tax at a rate corresponding to 15 % of profits as this will vary year-on-year and will depend on the individual circumstances of each company.
Registreringsafgift
Registration fee
Den gibraltarske regering vil erstatte de afgifter, som Gibraltar-selskaber p.t. betaler (på ca. 40 GBP om året) med en registreringsafgift gældende for alle Gibraltar-selskaber på 150 GBP om året for selskaber, som ikke påtænkes at skulle skabe indtægter, og på 300 GBP om året for selskaber der skal skabe indtægter.
The Gibraltar Government will replace the fees currently paid by companies in Gibraltar (of an amount of approximately GBP 40 per annum) with a registration fee applicable to all Gibraltar companies of GBP 150 per annum for companies not intended to generate income and of GBP 300 per annum for companies intended to generate income.
Beskatning af bestemte aktiviteter (Taxation of Designated Activities) (supplerende skat eller strafskat)
Taxation of designated activities (top-up or penalty taxes)
Visse aktiviteter, dvs. sektoren for finansielle tjenesteydelser og forsyningsselskaber, vil få pålagt en supplerende skat af deres overskud af sådanne aktiviteter.
Certain designated activities, namely financial services and utilities, will be subject to an additional top-up or penalty tax on profits generated by such activities.
Den pågældende supplerende skat vil kun gælde for overskud, der kan henføres til sådanne bestemte aktiviteter.
The respective top-up taxes will apply only to profits that can be allocated to such designated activities.
Det Forenede Kongerige skønner, at ud af ca. 29000 selskaber i Gibraltar vil 179 få pålagt en supplerende skat af aktiviteter i forbindelse med finansielle tjenesteydelser, mens 23 selskaber vil få pålagt en supplerende skat af forsyningsvirksomhed.
The United Kingdom estimates that of approximately 29000 companies in Gibraltar, 179 will be liable to the top-up tax on financial services activities, whilst 23 will be liable to the top-up tax on utilities activities.
Et selskab, som udbyder »finansielle tjenesteydelser«, defineres bl.a. som:
The definition of ‘financial services’ company includes, inter alia:
kreditinstitut
credit institution,
pengeudlåner
moneylender,
investeringsselskab, dealer, mægler, rådgiver eller manager
investment firm, dealer, broker, adviser or manager,
livsforsikringsselskab og formidler af kollektive investeringsordninger
life assurance and collective investment scheme intermediary,
ejer eller forvalter af kollektive investeringsordninger
collective investment scheme operator or trustee,
forsikringsmægler, agent eller manager
insurance broker, agent or manager,
professionel formueforvalter
professional trustee,
virksomhedsleder
company manager,
vekselkontor
bureau de change,
Definitionen af finansielle tjenesteydelser dækker også selskaber, som rådgiver eller tilvejebringer tjenesteydelser med hensyn til finansiering, lovgivning, beskatning eller regnskabsaflæggelse.
The definition of financial services also includes companies that advise or provide services in respect of finance, law, tax or accounting.
Definitionen af »forsyningsvirksomhed« omfatter tilvejebringelsen af tjenesteydelser, udstyr eller lokaler til brug for:
The definition of ‘utilities’ activities encompasses the provision of services, equipment or premises for:
telekommunikation (taletelefoni, faxkommunikation, datakommunikation og -transmission, callback og call through-tjenester)
telecommunications (voice telephony, fax communications, data communications and transmissions, callback and call through services),
elektricitet (produktion, distribution og forsyning)
electricity (generation, distribution and supply),
vand (produktion, import/eksport, forsyning af drikkevand eller saltvand)
water (production, import/export, supply of either potable or salt water),
kloakering (tilvejebringelse, drift, styring, vedligeholdelse, reparation, udskiftning, ændring, renovation, udskiftning, fornyelse af kloakker og bortskaffelse/behandling af spildevand)
sewage (provision, operation, management, maintenance, repair, replacement, modification, renovation, replacement, renewal of sewers and disposal/treatment of sewage),
olie (indsamling, produktion, import/eksport, forbedring af behandling, pumpning, opbevaring, distribution og levering af brændselsolie).
petroleum (collection, production, import/export, treatment improvement, pumping, storage, distribution and supply of fuel oil).
Selskaber inden for sektoren for finansielle tjenesteydelser vil udover lønskatten og formueskatten få pålagt en supplerende skat på 8 % af overskuddet af levering af finansielle tjenesteydelser (beregnet i overensstemmelse med internationalt anerkendte regnskabsstandarder).
Financial services companies will, in addition to the payroll and property taxes, be charged a top-up tax on profits from financial services activities at the rate of 8 % of profit (calculated in accordance with internationally accepted accounting standards).
Den samlede årlige skattepligt for sektoren for finansielle tjenesteydelser (lønskat, formueskat og supplerende skat) vil være begrænset til i alt 15 % af overskuddet.
Financial services companies will have their annual liability to payroll tax, business property occupation tax and top-up tax capped, in aggregate, at 15 % of profit.
Foruden lønskatten og formueskatten vil forsyningsselskaber få pålagt en supplerende skat på 35 % af overskuddet af levering af ydelser (beregnet i overensstemmelse med internationalt anerkendte regnskabsstandarder).
Utility companies, in addition to the payroll and property taxes, will be charged a top-up tax on profits from utility activities at the rate of 35 % of profit (calculated in accordance with internationally accepted accounting standards).
Sådanne virksomheder vil få lov til at trække lønskatten og formueskatten fra den supplerende skat.
Such companies will be permitted to deduct payroll tax and business property occupation tax from their liability to top-up tax.
Selv om også forsyningsselskaber vil få deres årlige skattepligt (lønskat og formueskat) begrænset til i alt 15 % af overskuddet, vil den supplerende skat på forsyningstjenester sikre, at disse selskaber altid beskattes med en sats på 35 % af overskuddet.
Although utilities companies will also have their annual liability to payroll tax and business property occupation tax capped, in aggregate, at 15 % of profit, the operation of the utilities top-up tax will ensure that these companies always pay a tax equal to 35 % of profits.
Pligten til at betale den supplerende skat vil blive fastlagt på basis af de relevante aktiviteter.
Liability to the top-up taxes will be determined on the basis of the relevant activities.
Samme regler vil finde anvendelse på finansielle tjenesteydelser og forsyningstjenester.
The same rules will apply to financial services and to utilities activities.
Der gælder således følgende for »hybrid«-selskaber:
Accordingly, for ‘hybrid’ companies:
et selskab, som er beskæftiget med en forsyningsaktivitet og i en general aktivitet, vil blive beskattet med 35 % af det overskud, det oparbejder af sin forsyningsaktivitet
a company engaged in a utilities activity and in a general activity will have the profits it derives from its utilities activity taxed at 35 %,
en virksomhed i den finansielle sektor, som også beskæftiger sig med en generel aktivitet, vil få pålagt en skat på 8 % af overskuddet af aktiviteterne i forbindelse med finansielle tjenesteydelser
a company engaged in a financial services activity and in a general activity will have the profits it derives from its financial services activity taxed at 8 %,
et forsyningsselskab, som samtidig er et selskab i den finansielle sektor, vil få pålagt en skat på 35 % af overskuddet af aktiviteterne i forbindelse med forsyningsaktiviteten, og 8 % af overskuddet af aktiviteterne i forbindelse med finansielle tjenesteydelser.
a company engaged in a utilities activity and in a financial services activity will have the profits it derives from its utilities activity taxed at 35 % and the profits from its financial services activity taxed at 8 %.
Samme sondring vil blive gjort for kapitalafkast, især afkast, som et hybridselskab opnår på basis af leje, royalties, præmier og andet afkast i forbindelse med fast ejendom i Gibraltar, udbytter, renter eller rabatter.
The same distinction will be made in respect of unearned profits, notably, any profits made by a hybrid company from any rents, royalties, premiums, any other profits arising from real property in Gibraltar, dividends, interests or discounts.
Sådant kapitalafkast vil blive beskattet med den supplerende sats på 8 % eller 35 % i det forhold, overskuddet i forbindelse med finansielle tjenesteydelser eller forsyningsaktiviteter udgør hele virksomhedens driftsresultat.
Such unearned profits will be taxed at the 8 % or 35 % top-up rate to the proportion which the profits and gains from the financial services or utilities activities bears to the whole of the trading profits or gains made by the company.
Andre træk ved reformen
Other features of the reform
I henhold til anordningen om skattesatser er visse lokaliteter fritaget.
Under the Rates Ordinance, certain premises are exempt.
Disse skattefritagne lokaliteter omfatter retssale, kirker, kirkegårde, offentlige anlæg, ubeboelige militære anlæg, civilforsvarsanlæg, fyrtårne og Gibraltar Museum.
These exempt premises include courts of justice, churches, cemeteries, public gardens, uninhabitable military defences, civil defence premises, lighthouses and the Gibraltar Museum.
Sådanne lokaliteter vil følgelig være fritaget for den supplerende skat, formueskatten.
Such premises will consequently be exempt from the additional rate, the business property occupation tax.
De gibraltarske myndigheder kan også reducere eller eftergive en generel skattesats, hvor dette sker »ud fra hensynet til udviklingen af Gibraltar«.
The Gibraltar authorities may also reduce or remit the payment of any general rate where this ‘is in the interests of the development of Gibraltar’.
Både selskabsanordningen (lønskat) og anordningen vedrørende beskatning af bestemte aktiviteter fastlægger regler for beregningen af overskud eller gevinster.
Both the Companies (Payroll Tax) Ordinance and the Companies (Taxation of Designated Activities) Ordinance lay down rules for the calculation of profits or gains.
Disse regler er nødvendige for anvendelsen af satsen på 15 % af overskuddet (lønskat) og af hensyn til fastlæggelsen af den supplerende skat af finansielle tjenesteydelser og forsyningsaktiviteter.
These rules are necessary for the application of the cap of 15 % of profits on the liability for Payroll tax and for the purposes of determining the liability to the top-up tax on financial services and activities.
Overskuddet beregnes i overensstemmelse med de i Det Forenede Kongerige gældende regnskabsstandarder som ændret til brug i Gibraltar af Gibraltar Society of Chartered and Certified Accountancy Bodies.
Profits are computed in accordance with Accounting Standards in the United Kingdom as modified for use in Gibraltar by the Gibraltar Society of Chartered and Certified Accountancy Bodies.
Kapitalgevinster og skattemæssige anlægsafskrivninger indgår ikke i opgørelsen af overskud.
For the purposes of determining profits, capital gains and capital losses are excluded.
Ved opgørelsen af overskud kan der bl.a. fratrækkes følgende skattemæssige anlægsafskrivninger:
For the purposes of determining profits, the following capital allowances, inter alia, are deductible:
4 % om året for forlystelsescentre, møller, fabrikker og andre lokaliteter
in respect of entertainment centres, mills, factories and other premises, 4 % per annum;
op til 30000 GBP for anlæg og maskiner for det første år, hvor udgiften opstår (op til 50000 GBP for edb-udstyr), og 33 1/3 % af den resterende del i efterfølgende år.
in respect of plant and machinery, up to GBP 30000 for the first year in which the expenditure is made (up to GBP 50000 for computer equipment), and 33 1/3 % of the remainder in subsequent years.
Ændringer af de oprindeligt anvendte reformer
Modifications to the reforms originally notified