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Εισαγωγή
Η Κύπρος είναι σήμερα ένα από τα πιο σημαντικά κέντρα για την
εγκαθίδρυση και λειτουργία ναυτιλιακών εταιρειών. Η Κυπριακή
σημαία που αναγνωρίζεται διεθνώς χρησιμοποιείται από γνωστές
διεθνείς ναυτιλιακές εταιρείες. Σαν αποτέλεσμα ο αριθμός των
πλοίων που χρησιμοποιούν την Κυπριακή σημαία έχει αυξηθεί από
το 1978 από 1.200 σε πάνω από 2.700 πλοία, αναβαθμίζοντας την
Κύπρο στην πέμπτη θέση σαν διεθνή ναυτιλιακή χώρα.
Μή κάτοικοι Κύπρου μπορούν να εγγράψουν πλοία στο Κυπριακό νηολόγιο
με την ίδρυση Κυπριακής ναυτιλιακής εταιρείας. Οι ναυτιλιακές
εταιρείες που εγγράφονται στην Κύπρο απολαμβάνουν σημαντικά
φορολογικά προνόμια.
Ίδρυση ναυτιλιακής εταιρείας
Για να εγγραφεί ένα πλοίο στο Κυπριακό νηολόγιο θα πρέπει να
ιδρυθεί μία Κυπριακή ναυτιλιακή εταιρεία η οποία θα είναι και
ο ιδιοκτήτης του πλοίου.
Η εταιρεία μπορεί να ανήκει σε μή κατοίκους της Κύπρου για σκοπούς
συναλλαγματικού ελέγχου. Σαν αποτέλεσμα η εταιρεία θα μπορεί
να αγοράζει και να πωλεί πλοία από και προς μή κατοίκους Κύπρου,
να δανείζεται εκτός Κύπρου και να υποθηκεύει τα πλοία της προς
όφελος μή κατοίκων Κύπρου χωρίς να χρειάζεται άδεια από τις
αρχές της Κυπριακής Δημοκρατίας. Η διαδικασία που ακολουθείται
για την ίδρυση Κυπριακής ναυτιλιακής εταιρείας είναι παρόμοια
με την ίδρυση μιας Κυπριακής εταιρείας.
Φορολογία
Ναυτιλιακές εταιρείες με πλοία υπό Κυπριακή σημαία που εκτελούν
δρομολόγια σε διεθνή ύδατα, εξαιρούνται της φορολογίας κερδών.
Επιπρόσθετα, δεν υπόκεινται σε φορολογία κεφαλαιουχικών κερδών
εκτός στις περιπτώσεις διάθεσης ακίνητης ιδιοκτησίας που βρίσκεται
στην Κύπρο.
Μερίσματα που πληρώνονται από τις εταιρείες αυτές προς τους
μετόχους τους εξαιρούνται από το φόρο. Η μεταβίβαση των μετοχών
των εταιρειών ως αποτέλεσμα πώλησης ή κληρονομιάς δεν υπόκειται
σε φόρο.
Οι μισθοί των ναυτικών που εργοδοτούνται πάνω στα πλοία αυτά
δεν υπόκεινται σε φόρο.
Έξοδα ίδρυσης
Τα έξοδα ίδρυσης μίας Κυπριακής ναυτιλιακής εταιρείας είναι
παρόμοια με τα έξοδα για ίδρυση Κυπριακής υπεράκτιας εταιρείας.
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