Isenzo sokudilizwa kwemali yamaDashi kanye nesenzo sokuvimbela imali yamaphekula sichaziwe

Ngeziqu zokuqala zika-Agasti, 2018, isenzo sokudambisa imali saseDutch kanye nesenzo sokuvimbela imali yamaphekula (Dutch: Wwft) sisebenze iminyaka eyishumi. Inhloso enkulu ye-Wwft ukugcina uhlelo lwezezimali luhlanzekile; umthetho uhlose ukuvimba uhlelo lwezezimali ukuthi lusetshenziselwe izinhloso zobugebengu zokuxhaphaza imali kanye nokuxhasa ngezimali kwamaphekula. Ukuphanga imali kusho ukuthi izimpahla ezitholwe ngokungemthetho zenziwa zomthetho ukucasha imvelaphi engekho emthethweni. Ukuxhaswa ngezimali kobushokobezi kwenzeka lapho capital isetshenziswa ukuze kwenziwe imisebenzi yamaphekula. Ngokusho kweWwft, izinhlangano zibophekile ukubika okwenziwe okungajwayelekile. Le mibiko inegalelo ekutholakaleni nasekushushisweni kwezimali ezixhaphaza imali kanye nasekuxhaseni ngezimali amaphekula. I-Wwft inomthelela omkhulu ezinhlanganweni ezisebenzayo eNetherlands. Izinhlangano ngenkuthalo kufanele zithathe izinyathelo ukuze zivikele ukuxhashazwa kwemali kanye nokuxhaswa ngezimali kwamaphekula. Le ndatshana izodingida ukuthi yiziphi izikhungo eziwela ngaphansi kweWwft, yiziphi izibopho lezi zikhungo ezinazo ngokweWwft nokuthi iba yini imiphumela uma izikhungo zingahambisani neWwft.

Isenzo sokudilizwa kwemali yamaDashi kanye nesenzo sokuvimbela imali yamaphekula sichaziwe

1. Izikhungo eziwela ngaphansi kwe-Wwft

Izikhungo ezithile ziphoqelekile ukuthi zihambisane nezinhlinzeko ezivela kwaWwft. Ukuze kuhlolwe ukuthi ngabe isikhungo singaphansi kwe-Wwft, luhlobo luni lwesikhungo nemisebenzi eyenziwa yisikhungo iyahlolwa. Isikhungo esingaphansi kweWwft singadingeka ukwenza inkuthalo efanelekile yekhasimende noma ukubika okwenziwayo. Izikhungo ezilandelayo zingaba ngaphansi kwe-Wwft:

  • abathengisi bezimpahla;
  • abalamuli ekuthengweni nasekuthengisweni kwezimpahla;
  • ama-appraisers ezindlu nomhlaba;
  • abenzeli bezindlu nabathengisi bezindlu nomhlaba;
  • opharetha be-pawnshop nabahlinzeki be-domicile;
  • Izikhungo zezimali;
  • ochwepheshe abazimele.[1]

Abathengisi bezimpahla

Abathengisi bezimpahla banesibopho sokusebenza ngenkuthalo yabathengi lapho intengo yezimpahla ezizothengiswa ifika ku- € 15,000 noma ngaphezulu futhi lokhu kukhokha kwenziwa ngemali. Akukhathalekile ukuthi inkokhelo ithatha indawo ngokwemibandela noma ngasikhathi sinye. Lapho inkokhelo yemali engu- € 25,000 noma ngaphezulu yenzeka lapho kuthengiswa izimpahla ezithile, njengemikhumbi, izimoto, ubucwebe, umthengisi kufanele abike lokhu kuthengiselana. Lapho inkokhelo ingenziwe ngokheshi, asikho isibopho seWwft. Kodwa-ke, imali efakwa ku-akhawunti yasebhange yomthengisi ibonwa njengokukhokha ukheshi.

Abaxhumanisi ekuthengweni nasekuthengisweni kwezimpahla

Uma ungena ekuthengweni noma ekuthengisweni kwezimpahla ezithile, ungaphansi kwe-Wwft futhi unesibopho sokuqhuba inkuthalo efanelekile yekhasimende. Lokhu kufaka phakathi ukuthengiswa nokuthengwa kwezimoto, imikhumbi, ubucwebe, izinto zobuciko nezindawo zakudala. Akukhathalekile ukuthi inani eliphakeme okufanele likhokhwe nokuthi intengo ikhokhwe ngokheshi. Lapho ukuthengiselana ngenkokhelo yemali engu- € 25,000 noma ngaphezulu kwenzeka, lokhu kuthengiselana kumele kubikwe njalo.

Abahloli bezindawo zokuhlala

Lapho i-appraiser ihlola impahla engenakusheneka futhi ithola amaqiniso nezimo ezingejwayelekile nezingahle zithinte ukuphathwa kwemali noma imali yamaphekula, kufanele kubikwe lokhu kuthengiselana. Kodwa-ke, ama-appraisers awabophekile ukwenza inkuthalo efanelekile yekhasimende.

Abathengisi bezindlu nabathengisi bezindawo zokuhlala

Abantu abangena ekuthengeni nasekuthengisweni kwempahla engasuki bangaphansi kweWwft futhi kufanele baqhube ukukhuthala okufanele kwesabelo ngasinye. Isibopho sokwenza iklayenti ukukhuthala okusebenzayo kuyasebenza futhi maqondana nokufana nekhasimende. Uma kukhona izinsolo zokuthi ukuthengiselana kungabandakanya ukuphathwa kwemali noma imali yobuphekula, kufanele kubikwe lokhu kuthengiselana. Lokhu kusebenza futhi ekuthengeni lapho inani le- € 15,000 noma ngaphezulu litholwa ngokheshi. Akukhathalekile ukuthi le mali ingeye-ejenti yempahla noma yeyesithathu.

Abasebenza ePawnshop nabahlinzeki be-domicile

Abasebenza ePawnshop abanikezela ngezifungo zochwepheshe noma zebhizinisi kumele benze ukukhuthala okufanelekile kokuthengiselana ngakunye. Uma ukuthengiselana kuvamile, lokhu kuthengiselana kumele kubikwe. Lokhu kusebenza futhi kukho konke okwenziwayo kufinyelela ku- € 25,000 noma ngaphezulu. Abahlinzeki be-domicile abenze ikheli noma ikheli leposi litholakale kubantu besithathu ngebhizinisi noma ngobungcweti, kumele futhi benze inkuthalo efanele iklayenti ngalinye. Uma kusolwa ukuthi kungenzeka kube nokuqothuka kwemali noma imali yamaphekula ethintekayo ekunikezeni i-domicile, ukuthengiselana kumele kubikwe.

Izikhungo zezimali

Izikhungo zezimali zibandakanya amabhange, amahhovisi okushintshana, amakhasino, amahhovisi ama-trust, izikhungo zokutshala imali kanye nabomshwalense abathile. Lezi zikhungo kumele zihlale zisebenza ngokuzikhandla futhi kufanele zibike okwenziwayo okungajwayelekile. Kodwa-ke, imithetho ehlukile ingasebenza emabhange.

Ochwepheshe abazimele

Isigaba sabachwepheshe abazimele sifaka abantu abalandelayo: abameli, abameli, ama-accountants, abeluleki bezentela namahhovisi okuphatha. Lamaqembu afanele kufanele enze inkuthalo efanelekile futhi abike ukuthengiselana okungajwayelekile.

Izikhungo noma ochwepheshe abaqhuba ngokuzimela imisebenzi ngobungcweti, elihambisana nemisebenzi eyenziwa izikhungo ezichazwe ngenhla, nazo zingaba ngaphansi kweWwft. Lokhu kungafaka imisebenzi elandelayo:

  • ukweluleka izinkampani ezakhiweni capital, isu lebhizinisi nemisebenzi ehlobene nalo
  • ukubonisana nokunikezela ngezinsizakalo emkhakheni wokuhlanganiswa kanye nokutholwa kwezinkampani;
  • ukusungulwa noma ukuphathwa kwezinkampani noma izinhlaka zezomthetho;
  • ukuthenga noma ukuthengisa izinkampani, izinhlaka zomthetho noma amasheya ezinkampanini;
  • ukutholwa okugcwele noma okuyingxenye kwezinkampani noma kwezomthetho;
  • imisebenzi ehlobene nentela.

Ukuze unqume ukuthi ngabe isikhungo singaphansi kwe-Wwft, kubalulekile ukugcina imisebenzi eyenziwa yisikhungo engqondweni. Uma ngabe isikhungo sinikezela ngolwazi kuphela, isikhungo asikho ngaphansi kwe-Wwft. Uma isikhungo sinikeza izeluleko kumakhasimende, isikhungo singaba ngaphansi kwe-Wwft. Kodwa-ke, kukhona umugqa omncane phakathi kokuhlinzeka ngemininingwane nokunikeza izeluleko. Futhi, ukukhuthala okudingakalayo kwekhasimende kufanele kwenzeke ngaphambi kokuthi isikhungo singene esivumelwaneni sebhizinisi nekhasimende. Lapho isikhungo ekuqaleni sicabanga ukuthi ulwazi kuphela okudingeka lunikezwe iklayenti, kodwa ngokuhamba kwesikhathi kuvela ukuthi izeluleko zinikezwe noma kufanele zinikezwe futhi, isibopho sokwenza iklayenti langaphambilini kufanele sikhuthale. Kuyingozi futhi ukuhlukanisa imisebenzi yesikhungo siyenze imisebenzi engaphansi kwe-Wwft nemisebenzi engahambisani ne-Wwft, ngoba umngcele phakathi kwale misebenzi ungacacile. Ngaphezu kwalokho, kungenzeka futhi ukuthi imisebenzi ehlukile ingabi ngaphansi kwe-Wwft, kodwa ukuthi le micimbi ifaka isibopho seWwft uma ihlanganiswa ndawonye. Ngakho-ke kubalulekile ukunquma kusengaphambili ukuthi isikhungo sakho singaphansi kweWwft noma cha.

Ngaphansi kwezimo ezithile, isikhungo singawela ngaphansi kwe-Dutch Trust Office Supervision Act (Wtt) kuneWwft. I-Wtt iqukethe izidingo ezibucayi maqondana nokukhuthala okufanele kwamakhasimende kanye nezikhungo ezingaphansi kwe-Wtt zidinga imvume ukuze zenze imisebenzi yazo. Ngokusho kwe-Wtt, izikhungo ezihlinzeka nge-domicile futhi ezenza eminye imisebenzi futhi, zingaphansi kwe-Wtt. Le misebenzi eyengeziwe ibandakanya ukuhlinzeka ngezeluleko zomthetho, ukunakekela izimemezelo zentela, ukwenza imisebenzi maqondana nokubhalwa phansi, ukuhlola nokubheka ama-akhawunti wonyaka noma ukugcinwa kokuphatha noma ukuthola umqondisi wenhlangano noma yenhlangano yezomthetho. Ekusebenzeni, ukuhlinzeka nge-domicile nokwenza eminye imisebenzi kuvame ukuphathwa yizikhungo ezimbili ezahlukahlukene, ukwenza isiqiniseko sokuthi lezi zikhungo aziwela ngaphansi kwe-Wtt. Kodwa-ke, lokhu ngeke kusenzeka lapho i-Wtt echitshiyelwe izosebenza. Ngemuva kwalokhu kuguqulwa kwesishayamthetho kuqale ukusebenza, izikhungo ezidingida ukufakazelwa kwe-domicile kanye nokwenza imisebenzi eyengeziwe phakathi kwezikhungo ezimbili nayo izobe ingaphansi kwe-Wtt. Lokhu kuphathelene nezikhungo ezenza eminye imisebenzi ngokwazo, kepha zidlulisela iklayenti kwesinye isikhungo ukuhlinzeka noma ukusizakala (noma okuphambene nalokho) kanye nezikhungo ezisebenza njengabalamuli ngokuletha iklayenti lihlangane nezinhlangano ezahlukahlukene ezinganikeza i-domicile futhi elingaqhuba imisebenzi eyengeziwe.[2] Kubalulekile ukuthi izikhungo zibe nokubukelwa okuhle kwemisebenzi yazo, ukuthola ukuthi yimuphi umthetho osebenza kuzo.

2. Iklayenti lokukhuthala elifanele

Ngokusho kukaWwft, isikhungo esingaphansi kweWwft kufanele sisebenze ngokuzikhandla kwamakhasimende. Ukukhuthala okufanele kwamakhasimende kufanele kwenziwe ngaphambi kokuthi isikhungo singene esivumelwaneni sebhizinisi nekhasimende ngaphambi kokuhlinzekwa kwezinsizakalo. Ukukhuthala okufanele kwamakhasimende kubandakanya, phakathi kwezinye izinto, ukuthi isikhungo kufanele sicele ubunikazi bamakhasimende aso, kufanele sihlole lolu lwazi, siluqopha bese silugcina iminyaka emihlanu.

Ukukhuthala okufanele kwekhasimende ngokuya nge-Wwft kuthambekele ebungozini. Lokhu kusho ukuthi isikhungo kufanele sibeke izingozi maqondana nohlobo nobukhulu benkampani yaso kanye nobungozi obukhona maqondana nokuhlobene kwebhizinisi elithile noma ukuhwebelana. Ukuqina kokukhuthala okufanele kumele kube ngokuya ngalezi zingozi.[3] I-Wwft ifaka amazinga amathathu wokukhuthala okufanele kwamakhasimende: okujwayelekile, kwenziwe lula futhi kuthuthukisiwe. Ngokuya ngobungozi, isikhungo kufanele sinqume ukuthi yikuphi ukukhuthala okwenziwe ngenhla kwekhasimende okufanele kwenziwe. Ngokungezelela encazelweni esekwe engcupheni yokukhuthala okufanele kwamakhasimende okumele yenziwe ezimweni ezijwayelekile, ukuhlolwa kobungozi kungafakazela futhi ukuthi yisizathu sokwenza iklayenti elilula noma elithuthukisiwe ngenxa yokukhuthala okufanele. Lapho uhlola ubungozi, kufanele kubhekwe la maphuzu alandelayo: amaklayenti, amazwe nezizathu zezwe lapho isikhungo sisebenza khona nemikhiqizo kanye nezinsizakalo ezilethwa.[4]

I-Wwft ayicacisi ukuthi yiziphi izikhungo okufanele zithathe ukuze ibhalansi ikwazi ukukhuthala nokuqonda kobungozi bokuthengiselana. Kodwa-ke, kubalulekile ukuthi izikhungo zisungule izinqubo ezisuselwe ebungozini ukuze zinqume ukuthi yiliphi inkuthalo efanele iklayenti okufanele yenziwe. Isibonelo, lezi zinyathelo ezilandelayo zingenziwa: ukusungula i-matrix ebeka engcupheni, ukwakha inqubomgomo yengozi noma iphrofayli, ukufaka izinqubo zokwamukelwa kwamakhasimende, ukuthatha izinyathelo zokulawula kwangaphakathi noma inhlanganisela yalezi zinyathelo. Ngaphezu kwalokho, kuyanconywa ukwenza ukuphathwa kwefayela nokugcina irekhodi lakho konke okwenziwayo nokuhlolwa kwengozi okuhambisanayo. Isiphathimandla esibhekele i-Wwft, uphiko lwezezimali i-Intelligence Unit (i-FIU), singacela isikhungo ukuthi sihlinzeke ngokwaso ukuhlonza kanye nokuhlola ubungozi obukhona maqondana nokuxhashazwa kwemali kanye nokuxhaswa ngezimali kwamaphekula. Isikhungo siphoqelekile ukuthobela isicelo esinjalo.[5] I-Wwft futhi iqukethe izikhombisi ezibonisa ukuthi iklayenti lomfutho kufanele liqhutshwe kanjani ngenkuthalo.

2.1 Iklayenti elijwayelekile lokukhuthala

Imvamisa, izikhungo kumele zisebenze ngokuzikhandla kwamakhasimende. Lokhu kukhuthala okufanele kuqukethe izinto ezilandelayo:

  • ukunquma, ukuqinisekisa nokuqopha ubunikazi beklayenti;
  • ukunquma, ukuqinisekisa nokuqopha ubunikazi be-Ultimate Beneficiary Owner (UBO);
  • ukunquma nokuqopha inhloso kanye nohlobo lwesabelo noma okwenziwayo.

Ubunikazi beklayenti

Ukuze wazi ukuthi izinsizakalo zinikelwa kubani, ubunikazi beklayenti kumele bunqunywe ngaphambi kokuthi isikhungo siqale ukuhlinzeka izinsizakalo zalo. Ukuze kutholakale iklayenti, iklayenti kudingeka libuze imininingwane kamazisi wakhe. Ngemuva kwalokho, ubunikazi beklayenti kumele buqinisekiswe. Kumuntu wemvelo, lokhu kuqinisekisa kungenziwa ngokucela ipasipoti yasekuqaleni, ilayisense lokushayela noma ikhadi lomazisi. Amakhasimende ayizinhlaka zezomthetho kufanele acelwe ukuthi anikeze okukhishwa kwirejista yezohwebo noma eminye imibhalo ethembekile noma imininingwane eqondene nesiko lezwe. Lolu lwazi kumele lugcinwe yisikhungo iminyaka emihlanu.

Ubunikazi be UBO

Uma iklayenti lingumuntu osemthethweni, ubambiswano, isisekelo noma i-trust, i-UBO kumele ikhonjwe futhi iqinisekiswe. I-UBO yomuntu osemthethweni ngumuntu wemvelo:

  • uphatha intshisakalo engaphezulu kwama-25% enhlokodolobha yekhasimende; noma
  • lingasebenzisa amasheya angama-25% noma ngaphezulu noma amalungelo okuvota emhlanganweni jikelele wabaninimasheya ekhasimende; noma
  • Ungalawula ngokwangempela eklayenti; noma
  • ungumzuzi wama-25% noma ngaphezulu wezimpahla zesisekelo noma ze-trust; noma
  • inokulawulwa okukhethekile okungaphezulu kwama-25% noma ngaphezulu kwezimpahla zamakhasimende.

I-UBO yobambiswano ingumuntu wemvelo, uma kuchithwa ubambiswano, unelungelo lokuhlanganyela ezimpahlelweni ezingama-25% noma ngaphezulu noma onelungelo lokuhlanganyela inzuzo yenzuzo engama-25% noma ngaphezulu. Ngokwethenjwa, isiphawulo (ama) kanye nabaphathiswa kumele bakhonjwe.

Lapho ubunikazi be-UBO bunqunywa, lobu ubunikazi kumele buqinisekiswe. Isikhungo kumele sihlole ubungozi maqondana nokuxhashazwa kwemali kanye nokuxhaswa ngezimali kwamaphekula; Ukuqinisekiswa kwe-UBO kufanele kwenzeke ngokuya ngalezi zingozi. Lokhu kubizwa ngokuthi ukuqinisekiswa okususelwa ebungozini. Uhlobo oluqine kakhulu lokuqinisekisa ukuthola ngemibhalo engaphansi, efana nezenzo, izinkontileka kanye nokubhalisa kumarejista omphakathi noma eminye imithombo ethembekile, ukuthi i-UBO okukhulunywa ngayo ivunyelwe empeleni ngama-25% noma ngaphezulu. Lolu lwazi lungahle lucelwe lapho kunobungozi obukhulu maqondana nokuqashwa kwezimali kanye nokuxhaswa ngezimali kwamaphekula. Lapho kunobungozi obuphansi, isikhungo singacela iklayenti lisayine isimemezelo se-UBO. Ngokusayina lesi simemezelo, iklayenti liqinisekisa ukunemba kobunikazi be-UBO.

Inhloso kanye nohlobo lwesabelo noma okwenziwayo

Izikhungo kufanele zenze ucwaningo ngemuva nangezinhloso zobudlelwano bebhizinisi obuhlosiwe noma ukuthengiselana. Lokhu kufanele kuvimbele izinsizakalo zezikhungo ukuthi zisetshenziselwe ukuphatha imali noma ukuxhasa ngezimali ubushokobezi. Uphenyo ngohlobo lwesabelo noma okwenziwe ngalo kufanele lube sengozini.[6] Lapho uhlobo lomsebenzi noma lwentengiso seluthathiwe, lokhu kufanele kuqoshwe kwirejista.

2.2 Ukukhuthala okwenziwe iklayenti

Kungenzeka futhi ukuthi isikhungo sihambisane ne-Wwft ngokwenza inkuthalo elula yamakhasimende. Njengoba sekuxoxiwe kakade, ubungako bokwenza iklayenti ngenkuthalo lizonqunywa ngokwesisekelo sokuhlaziywa kwengozi. Uma lokhu kuhlaziya kukhombisa ukuthi ubungozi bokusebenzisa imali ngokweqile kanye nokuxhaswa ngezimali kwamaphekula liphansi, iklayenti elilula lengenziwa ngenkuthalo ngenkani. Ngokusho kweWwft, ukukhuthala okwenziwe lula kwamakhasimende kungenzeka nganoma yisiphi isimo uma iklayenti liyibhange, umshuwalense wempilo noma esinye isikhungo sezezimali, inkampani efakwe ohlwini noma isikhungo sikahulumeni se-EU. Ezimweni ezinjalo, ubunikazi beklayenti kuphela kanye nenhloso nohlobo lokuthengiselana okudingeka kunqunywe futhi kubhalwe phansi ngendlela echazwe ku-2.1. Ukuqinisekiswa kweklayenti nokukhonjwa nokuqinisekiswa kwe-UBO akudingekile kuleli cala.

2.3 Ukukhuthala okwenziwe iklayenti

Kungenzeka futhi kube yindawo ukuthi ikhasimende likhuthale ngenkuthalo efanelekile. Lokhu kunjalo lapho ubungozi bokusebenzisa imali budlabha nokuxhaswa ngezimali kwamaphekula sekuphezulu. Ngokuya kwe-Wwft, ukukhuthala okuthuthukile kwamakhasimende kufanele kwenziwe kulezi zimo ezilandelayo:

  • kusengaphambili, kukhona izinsolo zokuthi ubungozi obukhulayo bokusebenzisa imali noma imali yamaphekula;
  • iklayenti alikho emzimbeni okhona;
  • iklayenti noma i-UBO ngumuntu odalulwe ngokwepolitiki.

Ukusolwa kwengozi eyandayo yokusebenzisa imali ngokweqile noma imali yamaphekula

Lapho ukucubungula ubungozi kukhombisa ukuthi kunobungozi obukhulu bokuqothuka kwemali kanye nokuxhaswa ngezimali kobuphekula, inkuthalo efanelekile yamakhasimende kufanele yenziwe. Lokhu kukhuthala okuthuthukile kwekhasimende kungenziwa ngokwesibonelo ngokucela iSitifiketi Sokuziphatha Okuhle kwikhasimende, ngokuphenya kabanzi ngeziphathimandla kanye nemisebenzi yebhodi yabaqondisi namaphroksi noma ngokuphenya ngemvelaphi nemali eya kuyo, kubandakanya nokucela ibhange. izitatimende. Izinyathelo okumele zithathwe zincike kulesimo.

Iklayenti alikho ngokomzimba lapho likhonjwa

Uma iklayenti lingekho ngokomzimba lapho likhonjwa, lokhu kuphumela engcupheni enkulu yokuxhashazwa kwemali nokuxhaswa ngezimali kwamaphekula. Uma kunjalo, kumele kuthathwe izinyathelo zokubuyisa le ngozi ethile. I-Wwft ikhombisa ukuthi yiziphi izikhungo ongakhetha kuzo okufanele zinxephezele ubungozi:

  • ukuhlonza iklayenti ngesisekelo semibhalo eyengeziwe, idatha noma imininingwane (ngokwesibonelo ikhophi elingaqondakali lephasipoti noma labaphostoli);
  • kuhlola ubuqiniso bemibhalo efakiwe;
  • Ukuqinisekisa ukuthi ukukhokha kokuqala okuhlobene nobudlelwano bebhizinisi noma okwenziwayo kwenziwa egameni noma ngezindleko ze-akhawunti yekhasimende nebhange elinehhovisi elibhalisiwe eZweni Lesilungu noma ngebhange elisesimweni esibekiwe ilayisense lokuqhuba ibhizinisi kuleli lizwe.

Uma inkokhelo yokukhomba senziwa, sikhuluma ngokukhonjwa okukhishwe. Lokhu kusho ukuthi isikhungo singasebenzisa idatha evela ekukhuthaleni okwenziwe ikhasimende kwangaphambili. Ukukhonjwa kutholakala kuvunyelwe ngoba ibhange lapho okukhokhwa khona umazisi kwenzeka futhi kuyisikhungo esingaphansi kweWwft noma ukuqashwa okufanayo kwelinye iLungu leLungu. Ngokuyinhloko, iklayenti selivele likhonjwa yibhange lapho lenza lokhu kukhokha okukhonjwa.

Iklayenti noma i-UBO ngumuntu odalulwa ngokwepolitiki

Abantu abadalulwa ezombusazwe (PEP's) ngabantu abasesikhundleni esiphakeme sezepolitiki eNetherlands noma phesheya, noma abake babamba isikhundla unyaka owodwa edlule, futhi

  • bahlala phesheya (kungakhathalekile ukuthi banobuzwe bamaDashi noma obunye ubuzwe noma cha);

OR

  • uhlale eNetherlands kodwa awunabo ubuzwe baseDashi.

Ukuthi umuntu uyi-PEP kumele kuphenywe ngeklayenti nangeyiphi i-UBO yeklayenti. Abantu abalandelayo banoma yikuphi ukuphathwa yi-PEP:

  • izinhloko zombuso, izinhloko zikahulumeni, ongqongqoshe kanye nonobhala bakahulumeni;
  • abephalamende;
  • amalungu eziphathimandla zokwahlulela eziphakeme;
  • amalungu emahhovisi okucwaningwa kwamabhuku namabhodi okuphatha emabhange aphakathi;
  • amanxusa, ama-chargé d'affaires kanye nezikhulu zamasosha aphezulu;
  • amalungu ezinhlaka zokuphatha, zombili eziphezulu nezengamele;
  • izinhlaka zezinkampani zomphakathi;
  • amalungu omndeni asondelene noma abangane abaseduze baba bantu abangenhla.[7]

Lapho i-PEP ibandakanyeka, isikhungo kufanele siqoqe futhi siqinisekise idatha engaphezulu ukuze sinciphise ngokwanele futhi silawule nengozi enkulu yokuxhashazwa kwemali nokuxhaswa ngezimali kwamaphekula.[8]

3. Ukubika ukuthengiselana okungajwayelekile

Lapho iklayenti liqeda ukukhuthala, isikhungo kufanele sinqume ukuthi ngabe ukuthengiselana okuhlongozwayo akujwayelekile. Uma lokhu kunjalo, futhi kungaba nokuxhashazwa kwemali noma imali yamaphekula ethintekayo, okwenziwayo kufanele kubikwe.

Uma iklayenti elikhuthele lingakhange linikeze idatha ebekwe ngumthetho noma uma kunezinkomba zokubandakanyeka ekubambeni imali noma ekuxhaseni ngezimali kwamaphekula, kufanele kubikwe lokho ku-FIU. Lokhu ngokusho kweWwft. Iziphathimandla zaseDashi zisungule izinkomba zokuziphatha kanye nezinhloso ngesisekelo izikhungo ezinganquma ukuthi ngabe kukhona okungajwayelekile okwenziwayo. Uma esinye sezinkomba sikhishwa, kucatshangwa ukuthi okwenziwayo akuyona into engjwayelekile. Lokhu kuthengiselana kufanele kubikwe ku-FIU ngokushesha okukhulu. Kusungulwa izinkomba ezilandelayo:

Izinkomba ezihambelana nazo

  1. Ukuthengiselana lapho isikhungo sinesizathu sokucabanga ukuthi kungahlobene nokuqola imali noma imali yamaphekula. Amazwe ahlukahlukene asengozini futhi akhonjwe yi-Financial Action Task Force.

Izinkomba zenjongo

  1. Ukudluliselwa okubikwa ukuthi kuya emaphoyiseni noma eMshushweni woMphakathi maqondana nokuxhashazwa kwemali noma ngezimali zamaphekula kumele futhi kubikwe kwi-FIU; ngemuva kwakho konke, kunombono wokuthi lokhu kudluliselwa kungahle kuhlobane nokuthathwa kwemali kanye nokuxhaswa ngezimali kwamaphekula.
  2. Ukuthengiselana okwenziwe noma okusizelwa umuntu (osemthethweni) ohlala noma onekheli lakhe elibhalisiwe ezweni elibhalwe wumthethonqubo wongqongqoshe njengombuso onamaphutha amabi ekuvinjelweni kwezimali zemali nasekuxhaseni ngezimali ubuphekula.
  3. Ukuthengiselana lapho kuthengiswa khona imoto eyodwa noma eziningi, imikhumbi, izinto zobuciko noma ubucwebe bokukhokha (okuyingxenye) inkokhelo yemali, lapho inani okufanele likhokhwe ngamanani wemali liye ku- € 25,000 noma ngaphezulu.
  4. Ukuthengiselana kwenani le- € 15,000 noma ngaphezulu, lapho ukushintshaniswa kwemali kwenzeka kwenye imali noma kusuka okuncane kuya kumahlelo amakhulu.
  5. Idiphozithi yenani lemali engu- € 15,000 noma ngaphezulu evumela ikhadi lesikweletu noma ithuluzi lokukhokha elikhokhelwe ngaphambili.
  6. Ukusetshenziswa kwekhadi lesikweletu noma ithuluzi lokukhokha elikhokhelwe ngaphambili maqondana nomsebenzi okwenziwe inani elithile le- € 15,000 noma ngaphezulu.
  7. Ukuthengiselana kwenani lama- € 15,000 noma ngaphezulu, okukhokhwa noma esikhungweni ngokheshi, ngamasheke okuba ngumphathi, ngensimbi ekhokhelwe ngaphambilini noma ngezindlela ezifanayo zokukhokha.
  8. Umsebenzi lapho izimpahla ezinhle noma eziningana zilethwa ngaphansi kolawulo lwe-pawnshop, ngenani elenziwa litholakala yi-pawnshop ekushintshaniseni lifinyelela ku- € 25,000 noma ngaphezulu.
  9. Umsebenzi okwenziwa inani elithile le- € 15,000 noma ngaphezulu, okhokhwa isikhungo ngemali noma ngamasheke, ngensimbi ekhokhelwa kuqala noma ngemali yangaphandle.
  10. Ukufaka izinhlamvu zemali, ama-banknotes noma ezinye izintengo zenani le- € 15,000 noma ngaphezulu.
  11. Umsebenzi wokukhokha we-giro ngenani lama- € 15,000 noma ngaphezulu.
  12. Ukudluliselwa kwemali ngenani elingu- € 2,000 noma ngaphezulu, ngaphandle kokuthi kuphathelene nokudluliswa kwemali okusuka esikhungweni eshiya imali yokuqedwa kwalokhu kudluliselwa kwesinye isikhungo esingaphansi kwesibopho sokubika ukuthengiselana okungajwayelekile, okuvela ku-Wwft.[9]

Akuzona zonke izinkomba ezisebenza kuzo zonke izikhungo. Kuya ngohlobo lwesikhungo sokuthi yiziphi izinkomba ezisebenza esikhungweni. Lapho okunye kokukhokhelwa njengoba kuchaziwe ngenhla kwenzeka esikhungweni esithile, lokhu kuthathwa njengokwenziwe okungajwayelekile. Lokhu kuthengiselana kumele kubikwe ku-FIU. I-FIU irejista lo mbiko njengombiko wokuthengiswa okungajwayelekile. I-FIU ibese ihlaziya ukuthi ngabe ukuthengiselana okungajwayelekile kuyasolisa futhi kufanele kuphenywe yisiphathimandla esiphenya ngobugebengu noma ngomsebenzi wokuphepha.

I-4. Ukuvuma

Uma isikhungo sibika ukuthengiselana okungajwayelekile ku-FIU, lo mbiko ufaka phakathi ukukhululwa. Ngokuya kwe-Wwft, imininingwane noma imininingwane enikezwe i-FIU ngesimo esihle sokwazisa ngombiko, angeke isebenze njengesisekelo sokuphenya noma sokushushiswa kwesikhungo esibike maqondana nokusolwa kokutshontshelwa imali. noma imali yamaphekula ngalesi sikhungo. Ngaphezu kwalokho, le datha ayikwazi ukusebenza njengecala. Lokhu kusebenza futhi nedatha enikezwe i-FIU yisikhungo, ngomqondo ofanele wokuthi lokhu kuzobandakanya ukuhambisana nesibopho sokubika okuvela kwi-Wwft. Lokhu kusho ukuthi imininingwane enikezwe isikhungo ku-FIU, ngokwesimo sombiko wokuthengiselana okungajwayelekile, angeke isetshenziswe ngokumelene nesikhungo ophenyweni lobugebengu mayelana nokuxhashazwa kwemali noma imali yamaphekula. Lesi simangalo sisebenza nakubantu abasebenzela isikhungo abanikeze imininingwane nemininingwane kwi-FIU. Ngokubika ukuthengiselana okungajwayelekile kokholo oluhle, icala lobugebengu linikezwe.

Ngaphezu kwalokho, isikhungo esike sabika ukuthengiselana okungajwayelekile noma esinikeze eminye imininingwane ngesisekelo seWwft asinasibopho sokulimaza omunye umuntu ngenxa yalokho kulimala. Lokhu kusho ukuthi isikhungo singeke sibhekane nomthwalo wokulimala iklayenti elihlangabezana nakho ngenxa yombiko wokuthengiselana okungajwayelekile. Ngakho-ke, ngokuhambisana nesibopho sokubika ukuthengiselana okungajwayelekile, isithunzi somphakathi sinikezwa esikhungweni futhi. Lokhu kukhunjulwa okusemthethweni kusebenza futhi kubantu abasebenzela isikhungo abaye babika ukuthengiselana okungajwayelekile noma banikeze imininingwane ku-FIU.

5. Ezinye izibopho ezivela ku-Wwft

Ngaphezu kwesibopho sokwenza iklayenti ukukhuthala nokubika ukuthengiselana okungajwayelekile ku-FIU, iWwft futhi ifaka isibopho sobumfihlo nesibopho sokuqeqesha izikhungo.

Isibopho sokugcinwa kwemfihlo

Isibopho sobumfihlo sifaka ukuthi isikhungo angeke sazise noma ngubani ngombiko we-FIU nangokusola ukuthi ukuqoqwa kwemali noma ukuxhaswa ngezimali kwamaphekula kuyabandakanyeka ekuthengiselweni. Isikhungo senqatshelwe ngisho nokwazisa iklayenti mayelana nalokhu. Isizathu salokhu ukuthi i-FIU izosungula uphenyo ngokuthengiselana okungajwayelekile. Isibopho sobumfihlo sifakiwe ukuvikela amaqembu asacwaningwa ekunikezelweni ithuba lokuthi, ngokwesibonelo, alahle ubufakazi.

Isibopho sokuqeqesha

Ngokusho kukaWwft, izikhungo zinesibopho sokuqeqesha. Lesi sibopho sokuqeqesha sifaka ukuthi izisebenzi zesikhungo kumele zazi izibonelelo zeWwft, ngoba lokhu kufanelekile ekwenzeni imisebenzi yazo. Abasebenzi futhi kufanele bakwazi ukwenza kahle ukukhuthala kwamakhasimende futhi baqaphele ukuthengiselana okungajwayelekile. Ukuqeqeshwa kwesikhashana kumele kulandelwe ukuze kufezeke lokhu.

6. Imiphumela yokungalandeli kweWwft

Izibopho ezahlukahlukene zitholakala ku-Wwft: ukuqhuba inkuthalo efanelekile, ukubika ukuthengiselana okungajwayelekile, isibopho sobumfihlo nesibopho sokuqeqesha. Imininingwane ehlukahlukene kumele futhi irekhodwe futhi igcinwe futhi isikhungo kufanele sithathe izinyathelo zokunciphisa ingozi yokuxhashazwa kwemali kanye nokuxhaswa ngezimali kwamaphekula.

Uma isikhungo singahambisani nezibopho ezibhalwe ngenhla, kuzothathwa izinyathelo. Ngokuya ngohlobo lwesikhungo, ukwengamela ukuhambisana ne-Wwft kwenziwa ngabakwa-tax Authorities / Bureau Supervision Wwft, i-Dutch Central Bank, i-Dutch Authority yezeziMakethe zezezimali, iHhovisi Lokulawulwa Kwezezimali noma iDutch Bar Association. Lezi ziqashi zenza uphenyo lokuqondisa ukubheka ukuthi ngabe isikhungo silandela kahle yini izinhlinzeko zeWwft. Kulolu phenyo, uhlaka kanye nokuba khona kwenqubomgomo yobungozi kuyahlolwa. Uphenyo luhlose futhi nokuqinisekisa ukuthi izikhungo empeleni zibika okwenziwayo okungajwayelekile. Uma izinhlinzeko zeWwft zephulwa, abaphathi abagunyaziwe bagunyaziwe ukuthi basebenzise umyalo ngokuya ngenhlawulo eyengeziwe noma inhlawulo yokuphatha. Banethuba lokuyalela isikhungo ukuthi silandele inkambo ethile yokusebenza mayelana nokuthuthukiswa kwezinqubo zangaphakathi kanye nokuqeqeshwa kwabasebenzi.

Uma isikhungo sehlulekile ukubika ukuthengiselana okungajwayelekile, ukwephulwa kweWwft kuzokwenzeka. Akukhathalekile ukuthi ukwehluleka ukubika kwenziwe ngamabomu noma ngengozi. Uma isikhungo sephula i-Wwft, lokhu kufaka icala lokwephula umthetho ngokwe-Dutch Economic Offsets Act. I-FIU futhi ingaphenya futhi ngokuziphatha ngokubika kwesikhungo. Ezimweni ezibucayi, abaphathi abaphethe bangaze babike nokwephula umthetho kumshushisi womphakathi waseDashi, ongaqala uphenyo ngobugebengu kuleso sikhungo. Lesi sikhungo sizobe sesishushiswa ngoba singahambisani nemibandela yeWwft.

7. Isiphetho

I-Wwft ingumthetho osebenza ezikhungweni eziningi. Ngakho-ke, kubalulekile ukuthi lezi zikhungo zazi ukuthi yiziphi izibopho okudingeka zizifeze ukuze zihambisane ne-Wwft. Ukwenza iklayenti ngenkuthalo efanele, ukubika okwenziwe okungajwayelekile, isibopho sobumfihlo nesibopho sokuqeqeshwa esikuthola kuWwft. Lezi zibopho sezisunguliwe zokuqinisekisa ukuthi ubungozi bokusebenzisa imali ngokweqile kanye nokuxhaswa ngezimali kwamaphekula kuncane ngangokunokwenzeka nokuthi izinyathelo ezisheshayo zingathathwa uma kukhona izinsolo zokuthi le misebenzi iyenzeka. Ezikhungweni, kubalulekile ukuhlola ubungozi futhi uthathe izinyathelo ngokufanele. Ngokuya ngohlobo lwesikhungo nemisebenzi eyenziwa yisikhungo, imithetho ehlukile ingasebenza.

I-Wwft ayigcini nje ukuthi izikhungo kumele zithobele izibopho ezivela ku-Wwft, kodwa futhi ziza neminye imiphumela ezikhungweni. Lapho kwenziwa umbiko ku-FIU ngokwethembeka okuhle, unikezwa isikhungo sokugwetshwa kobugebengu kanye nembango. Uma kunjalo, imininingwane enikezwe yisikhungo ayinakusetshenziswa ngokumelene nayo. Isibopho somphakathi sokulimala kwekhasimende esivela kumbiko kuya ku-FIU naso asifakwa. Ngakolunye uhlangothi, kuba nemiphumela lapho i-Wwft yephulwa. Esimweni esibi kakhulu, isikhungo singashushiswa nangobugebengu. Ngakho-ke, kubaluleke kakhulu ukuthi izikhungo zithobele izinhlinzeko zeWwft, hhayi ukuthi zinciphise ubungozi bokusebenzisa imali ngokweqile kanye nokuxhasa ngezimali ubushokobezi, kodwa futhi nokuzivikela.
_____________________________

[1] 'Wat is de Wwft', I-Belastingdienst Ngo-09-07-2018, www.belastingdienst.nl.

[2] IKamerstukken II 2017/18, 34 910, 7 (uNota van Wijziging).

[3] IKamerstukken II 2017/18, 34 808, 3, k. 3 (MvT).

[4] IKamerstukken II 2017/18, 34 808, 3, k. 3 (MvT).

[5] IKamerstukken II 2017/18, 34 808, 3, k. 8 (MvT).

[6] IKamerstukken II 2017/18, 34 808, 3, k. 3 (MvT).

[7] 'Wat is een PEP', I-Autoriteit Financiele Markten Ngo-09-07-2018, www.afm.nl.

[8] IKamerstukken II 2017/18, 34 808, 3, k. 4 (MvT).

[9] 'Meldergroepen', I-FIU Ngo-09-07-2018, www.fiu-nederland.nl.

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