Ηνωμένο Βασίλειο

Γενικές πληροφορίες
Πληροφορίες εταιρειών

Γενικές πληροφορίες:

Ηνωμένο Βασίλειο:

The United Kingdom consists of England, Scotland, Wales and Northern Ireland and can be found in the Western Coast of Europe. The United Kingdom is a hereditary monarchy, with Queen Elizabeth II being the Head of State. It has a population of approximately 58 mil., out of which about 8 mil. live in London.

Νομικό σύστημα:

Common Law.

Οικονομία:

The UK is considered as one of the world's greatest trading powers and financial centres. Its economic power is amongst the top four in Western Europe, with large coal, natural gas and oil reserves and energy production. It is a leading financial services provider, particularly in banking services and insurance serivces.

Νόμισμα:

British Pound (GBP)

Γλώσσα:

English is the official language

Χρονική ζώνη:

(GMT 00:00)

Πληροφορίες εταιρειών:

Τύποι εταιρειών:

Private Limited Company
Public Limited Company

Εταιρικός Νόμος:

Companies Act 1985 (as amended)
Income and Corporation Taxes Act 1988.

Απαιτήσεις κεφαλαίων:

Private Company:

Minimum issued capital - 1 share.
Usual authorized share capital - GBP1,000.

Public Company:

Minimum issued capital - 2 shares.
Minimum authorized share capital - GBP50,000, of which GBP12,500 must be paid.

Classes of shares: Ordinary shares, deferred shares, preference shares, redeemable shares, shares with or without voting rights.

Περιορισμοί στις δραστηριότητες:

Companies are not allowed to undertake business in banking, insurance, financial services, consumer credit related services and employment agencies, unless special consent or license is given.

Φορολογία:

The UK enjoys lower corporation tax rates in comparison to other EU countries and UK companies can be used as an effective low tax vehicle. Companies pay capital gains tax and corporation tax at the rate of 20%, when net profit before tax does not exceed GBP 300,000. When net profit before tax reaches GBP 1.5 mil., corporation tax is charged at the rate of 30%. Companies engaged in international business have many opportunities to reduce their taxation to 0%.

Συμφωνίες Αποφυγής Διπλής Φορολογίας:

100 double tax treaties. UK has more treaties than any other sovereign state.

Ετήσιες Εκθέσεις:

Yes. Annual Return filing fee: GBP 15.

Ετήσια άδεια:

NIL

Ετήσια υποβολή οικονομικών εκθέσεων:

Yes, but companies whose annual turnover does not exceed GBP 1,000,000, are exempted from audited financial statements, and the directors must certify the accounts.