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Dokumenty kolekcjonerskie to niezwykle ciekawy obszar dla miłośników historii i kultury materialnej. Obejmuje szeroki zakres artefaktów, takich jak stare paszporty, dowody osobiste, prawa jazdy, bilety czy legitymacje. Kolekcjonowanie takich dokumentów może być pasjonującym hobby, pozwalającym na zgłębianie historii i obyczajów różnych epok. Jednakże, ze względu na swój charakter, dokumenty te budzą również pewne kontrowersje, szczególnie w kontekście ich ewentualnego wykorzystania w sposób niezgodny z prawem.

Historia dokumentów kolekcjonerskich

Kolekcjonowanie dokumentów ma swoje korzenie w XIX wieku, kiedy to zainteresowanie historią i archeologią zaczęło rosnąć wśród zamożniejszych warstw społecznych. Z czasem, obok starożytnych rękopisów i książek, pojawiło się również zainteresowanie dokumentami o bardziej współczesnym charakterze, takimi jak bilety z wydarzeń kulturalnych, legitymacje czy inne przedmioty związane z codziennym życiem.

W XX wieku, zwłaszcza po I wojnie światowej, dokumenty takie jak paszporty czy dowody osobiste zaczęły być postrzegane jako cenne pamiątki rodzinne, a także interesujące obiekty dla kolekcjonerów. Ich wartość wynikała nie tylko z ich rzadkości, ale także z kontekstu historycznego, w jakim powstały i były używane.

Wartość dokumentów kolekcjonerskich

Wartość dokumentów kolekcjonerskich zależy od wielu czynników, takich jak ich stan, wiek, rzadkość oraz historyczne znaczenie. Na przykład, paszport z okresu międzywojennego należący do znanej postaci historycznej może osiągnąć na aukcjach wysoką cenę. Z kolei bilety z ważnych wydarzeń sportowych czy koncertów mogą być poszukiwane przez kolekcjonerów z całego świata.

Wartość dokumentów często wzrasta, gdy są one związane z ważnymi momentami w historii, takimi jak wojny, rewolucje, czy zmiany polityczne. Na przykład, dokumenty z czasów PRL-u, takie jak legitymacje partyjne czy przepustki graniczne, mogą być szczególnie cenione przez kolekcjonerów zainteresowanych historią Polski.

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It would seem that Maltese taxation is quite severe and the corporate income tax rate does not suggest that Malta is a low tax jurisdiction. However, this is not the case. The fact is that non-resident companies in Malta are entitled to a refund of taxes paid, which allows us to talk about the lower level of taxation in Malta compared to most countries in the world.
In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.

Costs of business registration and further maintenance of the company
When choosing a country for business registration, it is important to be aware in advance of the minimum required authorised capital for different types of companies, the average salary for hiring employees, the cost of office rent, the cost of banking services, etc.
No foreign jurisdiction on blacklists
Blacklists are maintained by international organisations as well as individual countries. For example, if a jurisdiction is included in the EU blacklist or is considered offshore, it complicates the country’s financial relations with the EU. In this case, European banks will be forced to conduct additional checks when dealing with companies registered in EU blacklisted countries.
Fast and convenient air connections to the country of residence
This factor is also very important. For example, you decide to open a company in Hong Kong, Singapore or Seychelles and the remoteness of these jurisdictions may create certain difficulties for the entrepreneur.

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