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15:30 Dec 27, 2014 |
English to Serbian translations [PRO] Bus/Financial - Accounting / Property valuation | |||||||
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| Selected response from: Milena Taylor Serbia | ||||||
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Summary of answers provided | ||||
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4 +1 | nivo kooperative |
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nivo kooperative Explanation: In the Dutch and European fiscal environment, a Cooperative (in Dutch: “coöperatie”) is a commonly used legal form for a holding company. The main reason for using a Cooperative for this purpose is that this legal form is flexible (for instance: no minimum capital requirement is applicable at the moment of incorporation), and under certain circumstances no Dutch dividend withholding tax is due with regard to profit distributions by the Cooperative. Under the tax rules up to 2011, a Dutch Cooperative was never subject to Dutch dividend withholding tax, but as from 2012 certain restrictions apply. As of 1 January 2012, the Dutch Cooperative is subject to a 15% dividend withholding tax to the extent it concerns an abuse structure. This will be explained in more detail below. We have advised numerous clients on the possibilities of using a Cooperative and have assisted them with the actual set up and incorporation. Below you will find a summary of relevant legal and tax information which may enable you to determine whether or not a Cooperative may also be a suitable legal entity for your business. http://www.tax-consultants-international.com/read/Incorporat... Najčešći tipovi firmi su: deoničarsko društvo (NV/SA), firma sa ograničenom odgovornošću (BVBA/SPRL) i kooperativa sa o.o. (CVBA/SCCRL). Velike kompanije naginju registrovanju deoničarskog društva (kapital 61,500eura+). Firma sa ograničenom odgovornošću, kao tip, najviše odgovara MSP i privatnim kompanijama (kapital 18,550 eura+, od čega 6,200e moraju biti isplaćeni u vreme osnivanja). Kooperative sa o.o.predstavljaju fleksibilnu formulu sa dva investiciona elementa: fiksna suma od najmanje 18,550 eura uloženog kapitala i varijabilni deo – 25% plaćen, koji se menja zajedno sa promenama u broju deoničara. http://www.pks.rs/SADRZAJ/Files/Odbor za EOI/Predstavnistva ... Reference: http://www.dw.de/holandija-poreska-oaza/a-17068906 Reference: http://www.q-club.org.rs/en/links |
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