根據英國本地房地產投資公司 Thirlmere Deacon 的最新研究，選擇註冊 Limited Company 來管理其物業投資組合的國際買家數量同比 2019 年激增 62％。
進一步分析顯示，於 2020 年期間，新成立的 Limited Company 數量達到破紀錄的水平，有 228,743 間公司開業，持有 Buy-to-let 物業作營運。於 2020 年，所有持 Buy-to-let 物業的公司中有 34％位於倫敦。
通過公司投資房地產，可以為公司持有人提供更高幅度的「稅收減免」和「節省個人稅收」。公司持有人可以更快地增長其 Buy-to-let 的投資組合，由於公司收入稅較個人較高稅率為低，因此公司持有人可以將更多現金用於再投資收租物業。然而，通過一間 Limited Company 管理投資組合並不適合所有人，詳情可以咨詢英國專業註冊會計師及稅務師。
Spike recorded in number of international landlords purchasing BTL properties via limited companies
There has been a 62% year-on-year rise in the number of international landlords choosing to register as a limited company to manage their portfolios, according to the latest research from property investment specialists, Thirlmere Deacon.
Further analysis shows that during 2020, there were a record number of new limited companies set up, with 228,743 buy-to-let firms up and running. Last year, there were a total of 41,700 buy-to-let incorporations, an increase of 23% on 2019.
The numbers have more than doubled since 2016, rising 128%, when tax changes for landlords were introduced.
Between the beginning of 2016 and the end of 2020 more companies were set up to hold buy-to-let properties than in the preceding 50 years combined. Companies set up to hold buy-to-let properties were the second most common company founded during 2020, with companies selling goods online or by mail order in first place.
34% of all companies set up to hold buy-to-let properties in 2020 were in London. Together, London and the South East accounted for 47% of all incorporations.
Stuart Williams, Founder and CEO of Thirlmere Deacon commented: “If landlords hold property in a limited company, they have the ability to offset 100% of mortgage interest against profits, while those holding property in their own name can offset just 20%.
“Investing in property through a company provides landlords with higher levels of tax relief and personal tax savings. Landlords can grow their BTL portfolio more quickly, as there is no income tax on the retained profit, thus allowing more cash to re-invest. Although corporation tax is payable on trading profits, this is lower than the higher income tax rate.
“However, running a portfolio through a limited company is not right for everyone. One of the main benefits of remaining a private landlord is that any post-tax profits can go straight into their pocket. Profits can be used then for anything they choose - all paid for by the tenants.”
Retrieved from: https://www.propertyreporter.co.uk/landlords/spike-recorded-in-number-of-international-landlords-purchasing-btl-properties-via-limited-companies.html
(29 April 2021)