الفرق بين الشركة الأجنبية والشركة المعفاة وفقاً لقانون الشركات الأردني - س وج - ليجال أدفايس ميدل إيست

Question

س: نملك شركة لتجارة القطنيات مركزها الرئيسي مصر. نرغب باستيراد وتصدير المواد الخام. نريد افتتاح فرع في الأردن. ما هي الصيغة الأفضل… ا: حال عدم رغبتك في القيام بأي أعمال تجارية داخل الأردن فيعتبر الأوف شور أفضل خيار. يحظر على الشركة الأجنبية غير العاملة أن تزاول أي عمل أو نشاط تجاري داخل المملكة…

Amany Jabari · Accepted Answer

Greetings,  In case you're not planning to conduct any business operations inside Jordan, the offshore is considered to be the best option to avoid taxes and benefit from the exemptions granted for this type of companies, as it is a company registered in Jordan but carries out operations outside.  The company operations are confined to signing commercial contracts and agreements in Jordan without having the right to conduct any other activity. Therefore, the operations of that company outside are not subject to the applicable taxes as per the Jordanian law since the generated profits are the result of carrying out its operations outside. Any other activity conducted inside Jordan shall be subject to taxes. Concerning the (branch), it could be a branch of a non-operating company, and in this case is prohibited from carrying out any business or commercial activities in Jordan including the activities of commercial agents and brokers, otherwise, its license will be cancelled and will be liable to compensate any losses or damages incurred by others. The privileges of non-operating foreign company The non-operating commercial companies shall have the following benefits: Exemption from the registration and publication fees applicable to the operating foreign companies Exemption of the profits generated from its operations outside of the income tax and social services tax. Exemption from registration with the chambers of commerce and industry and professional syndicates and fees for registration or any other obligations toward it including the license of commercial professions. Exemption of the salaries paid by the non-operating foreign companies to its non-Jordanian staff working on it in the Kingdon from the income tax and social services tax. Allowing it to enter commercial samples and testers without any customs fee of import fee. Exemption of the furniture and equipment imported by the company for purpose of furnishing its offices, from the customs fee and other fees and taxes. Allowing the company to import one car under the status of temporary entry to be used by the non-Jordanian company staff, and the Minister may approve the entry of another car under the same status upon the recommendation of the custom control. The exemptions mentioned in this article are granted pursuant to a special regulation. Final advice, in case you have the desire in future to start a business in Jordan, the offshore company is the best, since the branch is merely a representative office to the Egyptian company.

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