English
Português
Home
About us
Services
Documents
Newsletter
Documents
Learn more
Madeira
Why invest in Madeira?
History
General information
Visit Madeira
IBC
Business activities in the IBC
Tax system
Advantages
Benchmarking
Legislation
Companies
Company types
Private limited companies (Lda.)
Single partner limited companies
Public limited companies (S.A.)
Branch
Holding Companies - SGPS
Limited partnership company
General partnership company
Company formation
Re-domiciliation of a company
Members
Identification of contracting parties
Powers
Rights and obligations
Resolutions
Supplementary and ancillary capital contributions
Shareholder loans
Profit sharing
Managers and directors
Incompatibilities
Remuneration
Responsibilities
Duration of management
Appointment, resignation and removal of managers from office
Legal aspects
Business name requirements
Company object
Examples of valid company objects
Registered office of company
Memorandum of association
Legal status of the company before registration
Registration of quotas
Binding the company to third parties
Company correspondence
Reserves
Approval of accounts
Loss of half the capital
Amendments to the articles of association
Licensing
Yachts and ships
Advantages
Registration of ships
Registration of yachts
Costs
Sundry information
Tax and accounting information
IBC Tax system
The Portuguese Tax System
Double taxation agreements
Tax Information Exchange Agreements
Elimination of double economic taxation
Tax calendar
Obligations and responsibilities
Accounting requirements
Deduction of tax losses
Special advance tax payment
Auditing
Correct form for invoices
Compulsory requirement to use bank accounts
Obligations in the cessation of business activity
Rules regarding certification as a non-resident
Substance requirements in Madeira
Companies with no business activity
Annual operating fees payable
Anti-evasion legislation and autonomous taxation
Transfer pricing
Tax havens
IVA
Inability to benefit from capital gains exemption
Inability reinvest capital gains
Payment unduly justified
Undercapitalization /Thin capitalization rules
CFC rules
Derogation of banking secrecy
Confidential or non-documented expenses
Entertainment Expenses
European directives
Parent-subsidiary directive
Merger directive
Interest and royalties directive
Reinvestment of capital gains
Personal Income Tax - IRS
Value Added Tax - IVA
Accounting Standards
Social Security
Incentive schemes
Tax structures
holdings
Trading
Holdings
Intellectual Property
Financing
Shipping
Commercial yachts
Angola
Brazil
Contacts
Incorporate a company
We Know How
Register your Ship
Why MADEIRA?
Tax structures
/
Commercial yachts
Commercial yachts
Madeira is much sought after for the registration of commercial yachts i.e. pleasure yachts used for commercial purposes. They are mostly large yachts that are chartered out in the Mediterranean area or in other European Community waters.
The International Shipping Register of Madeira is one of the few registers in the European Union that accepts the registration of commercial yachts, with much more flexible requirements than those for commercial ships.
If the commercial operation is implemented through a company operating in the
International Business Centre of Madeira
, the ship-owner will have access to Europe’s most competitive
tax system
and the transaction will be exempt from VAT, provided certain requirements are met. The purchase of a yacht and its charter, as well as the fuel purchased in EU countries, are exempt from VAT.
Tax system of IBC
Advantages
Get to the TOP
Contact
Feel free to get in touch with us by e-mail, telephone, fax, or on location
Tax structures
/
Commercial yachts
