Comment trouver un bon notaire et un bon avocat en Indonésie ?
When it comes to purchasing a property in Indonesia, in Bali, Lombok or Sumba, finding the right lawyer and notary is key for a protective and successful transaction. As a foreigner, finding a notary can be challenging due to the language barrier and the number of notaries in Indonesia. Most of the time, sellers or buyers offer to the other party to use their notary for the transaction. However, how to know if the notary has no conflict of interest and will protect the interests of the parties? A notary is supposed to be a neutral person in contrast to a lawyer who will protect the interests of their clients. While the notary is paid once the transaction has been successfully accomplished and signed, the lawyer is usually paid before or during the deal to protect the interests of its clients. Sometimes notaries ensure a minimum service while the lawyer will push deeper into its role. If you need to find a notary who is impartial, it’s advisable to seek recommendations from trusted sources or verify their credentials independently. What is the role of the notary in Indonesia for property transactions Notaries operate under Law No. 2 of 2014 (amending the Law No. 30 of 2004) on the Position of Notary (Undang-Undang Jabatan Notaris – UUJN) and they are appointed by the Ministry of Law and Human Rights. Notaries handle property transactions on different aspects and levels on Freehold or leasehold properties. The notary/PPAT drafts and legalizes authentic deeds related to property, such as: Deed of Sale and Purchase (AJB – Akta Jual Beli) Lease Agreements Deed of Gift (Akta Hibah) Mortgage Deed (Akta Hak Tanggungan) Right Transfer Deeds (Akta Pengalihan Hak) Once the deed is established, the notary will handle Taxes and arrange payments (BPHTB) and PPh (Seller’s Income Tax). Once the tax is paid, the notary registers the Ownership Transfer and submits it to the BPN (National Land Agency) to update the land certificate under the buyer’s name. Leasehold agreements and Property Purchase In Indonesia, a Notary prepares leasehold or construction agreements based on information provided by both parties. Each party designs these agreements to align with Indonesian law and ensure mutual protection. While parties can legalize or notarize the agreements, notarization engages the notary’s responsibility though in practice, many notaries don’t actively enforce the terms when disputes arise.That’s why it’s crucial to find a notary who is reliable, experienced, and proactive in safeguarding both parties’ interests. For leasehold agreements, using a notary is optional since the contract is considered a private arrangement and isn’t registered at the land office (BPN). However, a notary is mandatory for freehold property transactions, from the sale deed (AJB) to tax payments and title transfers. Whether for lease or ownership, it’s always best to find a notary who can guide you through the legalities with professionalism and clarity. In other words, notarising a leasehold agreement is not mandatory, and we recommend using legalization to reduce the notary fee. However, for a freehold property under a PT PMA, the selection of a good notary is important for following up on transactions. Due diligence on property One of the important roles of the notary is to conduct due diligence on the property to ensure the legality of the transaction. The due diligence on the property covers the basic scope such as: Ownership Mortgage Land and Building tax Zoning from BPN (land office) It is rare to see a person trying to sell a property with a mortgage or a property that does not belong to that person. Due diligence is crucial before signing the final agreement and requires special attention to additional aspects that lawyers will cover differently. Some notaries care more about the deal than due diligence. They’ll push through agreements even if one side gets screwed by missing info or shady clauses. Always find a notary who actually protects you, not just the transaction. For example, despite the agrarian law, clearly defining the inability of the non-resident to sign an Hak Sewa, most notaries accept the agreement to get commission. Also Read : Optimize Tax on Property Investment in Lombok and Bali Get professional legal advice for Indonesia Indonesia’s legal system is complicated, with its many regulations, licences, and special rules for foreigners. Don’t make the mistake of trying to navigate it alone, and get the help of experienced consultants instead. At ILA, we can help you with intellectual property, corporate law, drafting, reviewing and managing legal documents, navigating commercial transactions and much more. You’re not alone. Reach out today to schedule a free consultation or read more about our legal service. What is the role of a lawyer in Indonesia for property transactions Lawyers in Indonesia are regulated under Law No. 18 of 2003 (Undang-Undang Nomor 18 Tahun 2003 tentang Advokat) and are members of the PERADI association. Unlike the notary, a lawyer is a mercenary and works for their clients in order to ensure the best deal and protection for their clients. In property transactions, lawyers will start at the beginning to draft or review the offer and suggest additional clauses that are more protective or favourable to their clients. In property transactions in Indonesia, lawyers play an important advisory, due diligence, and documentation role, especially when there are legal complexities, such as: Role of Lawyers in Indonesian Property Transactions: Notaries do basic legal checks, but lawyers dig deeper to protect their clients. Always find a notary and a good lawyer for your deal. Lawyers as notaries thoroughly check the status of the land or property: Title validity (SHM, SHGB, etc.) Zoning and land use Encumbrances (mortgages, disputes, liens) Lawyers are crucial in property deals, especially for foreign buyers. They advise on the best ownership structures like PT PMAs or joint ventures to optimize taxes and legality. They also help you find a reliable notary to ensure all paperwork follows Indonesian law. In addition to reviewing Sale and Purchase Agreements, Lease Agreements, and Shareholder Agreements, lawyers also prepare Escrow arrangements and negotiate on
Singapour ou Hong Kong : où établir votre société offshore ?
When it comes to setting up an offshore company in Asia, two countries usually come to mind. Singapore and Hong Kong are certainly the most secure and safest places to open an offshore company in Asia. Both countries have advantages and disadvantages, and choosing one or the other will depend on the investor. What is an offshore company? Business owners typically set up offshore companies in countries outside their own residence and separate from where they conduct their main business activities. Most business owners set up offshore companies to operate as holding companies. Offshore companies have a bad reputation due to some countries not respecting the minimum requirements and setting them up in countries that do not do diligence on the company’s activity or where the funds are coming from. Entrepreneurs can legally and safely set up an offshore company, as long as the chosen country has signed international treaties and is fully integrated into the global banking system. Why to use an offshore company? Using an offshore company can be useful in many circumstances. Here are some examples why to use an offshore company: Certain countries prohibit dealings with specific other nations, making it necessary for some companies to establish entities in alternative jurisdictions to finalize agreements. As tax resident of a country dealing with a country directly can be not tax efficient and if the offshore country has a better deal with the intermediary country it can be interesting to set up a company offshore Avoid high tax pressure in a country and conduct the business directly from a country with a better tax rate Rapatriate the income in a country with a more stable economy and financial system Each company or individual has its own interest in setting up an offshore company. Some e-commerce companies will prefer to use an LLC in the US to sell their products in the US while others will prefer Singapore and Hong Kong to use the Asian treaty to deal and invest in Asia. When it comes to setting up offshore companies, a lot of criteria are important. While countries like Seychelles offer an interesting set up, it is important to see if the intermediary bank will not block the transfer. Banks nowadays are more entitled to block some international transfers to avoid any risks. A few clients set up their companies in jurisdictions like Nocibe and Seychelles and experienced transfer blocks lasting several months. Getting money into this country is easy; however, getting money out can be challenging. Singapore and Hong Kong offer great alternatives for those looking to set up an offshore company in countries that respect international norms and offer low taxation. They are also great solutions for people investing, for example, in Thailand and Indonesia. Singapore versus Hong Kong Singapore Company Singapore is hosting the headquarters of a lot of companies in Asia. Its perfect location in Southeast Asia and close to Australia offers a secure location and banking system. The taxation is low and does not tax foreigners as shareholders if the person is not located in Singapore. The country also provides a 0% tax rate on the income tax of the company as long as the company is under a certain threshold. However Singapore requires a resident director for the company. Bank accounts in Singapore can be opened by the company’s resident director. The process can be fast with some online banking or require the director to go to Singapore to open the bank account. Having a resident director helps to open the bank account. Singapore’s capital starts at 1 USD, making it a good solution for people looking to set up a company in Southeast Asia. Hong Kong Company Paradise for holdings and online business, Hong Kong has always been a financial place attracting FDI from all over the world. Setting up a company in Hong Kong is fast and can be done remotely. Compared to Singapore, Hong Kong doesn’t require a resident director. It simplifies the maintenance process and also does not give the directorship to the employee of a company the shareholders don’t know. Hong Kong exempts offshore companies from tax on dividends and income, provided they generate their turnover outside Hong Kong. With its location near China and Southeast Asia, Hong Kong offers the best offshore solution in the area. We also provide complete services to assist in the process of registering and opening a company in Hong Kong. It starts from initial consultation and document collection to the completion of all administrative procedures in accordance with applicable regulations. A bank account may be opened online; alternatively, the company director must travel to Hong Kong to open an account at a traditional physical bank. Russian nationals are permitted to establish companies, provided they reside outside of Russia Also Read : Why and how to open a company in Hong Kong Hong Kong versus Singapore: which one to choose? Singapore Hong Kong Dividend tax 0% 0% Corporate tax 0% with some exemptions and 15 to 17% 0% if turnover done outside HK Tax Treaty Good tax treaty Best tax treaty with country in Asia Choosing where to open your offshore company depends on each person and the situation of the business. At ILA, we generally prefer setting up offshore companies in Hong Kong. This preference is largely due to the resident director requirement and the high maintenance fees associated with accounting and compliance in Singapore. Even without considering Hong Kong’s more favorable tax treaties and rates, it remains a more practical option for foreign non-residents
Comment devenir résident fiscal à Bali
Les entrepreneurs, les nomades numériques, les HNWI ou tout autre contribuable supportent des taux d'imposition élevés dans leur pays d'origine et cherchent de nouveaux endroits pour établir leur entreprise ou devenir résident fiscal dans un lieu permettant d'équilibrer leur mode de vie et leur résidence fiscale. Pour ceux qui cherchent un endroit où établir leur résidence fiscale et optimiser leur imposition, Bali peut être une excellente option de délocalisation. Associé à une société offshore, les contribuables peuvent supporter des impôts compris entre 0 et 10 % seulement. Résidence fiscale en Indonésie Le ministère indonésien des impôts définit la résidence selon l'un des trois critères suivants : Avoir un permis de résidence en Indonésie montrant votre intention de vivre en Indonésie Avoir votre activité économique principale et vos intérêts en Indonésie Passer plus de 183 jours par an en Indonésie En ayant un permis de résidence appelé KITAS, les étrangers peuvent facilement établir leur résidence fiscale en Indonésie. Un KITAS peut être obtenu de différentes manières : Créer une entreprise et demander un visa d'investisseur Épargner 130 000 USD sur un compte bancaire en Indonésie Être un nomade numérique selon certains critères Travailler en Indonésie avec un permis de travail Être un membre de la famille d'un détenteur de KITAS Les autorités de l'immigration délivrent le KITAS après avoir accordé le visa et que l'étranger ait franchi la frontière pour l'activer. Une fois qu'il a reçu le KITAS, l'étranger doit demander une carte fiscale (NPWP) au bureau des impôts. La carte fiscale fait de la personne un résident qui doit déclarer ses impôts personnels l'année suivante lors de l'obtention de la NPWP (carte fiscale personnelle). La déclaration doit être soumise entre janvier et mars de l'année suivante. A lire aussi : Le salaire minimum en Indonésie augmente de 6,5 % en 2025 Ne plus jamais s'inquiéter des impôts et de la comptabilité Se préoccuper des finances, des impôts et de la comptabilité peut sembler insurmontable, surtout en tant qu'étranger en Indonésie. Laissez-nous vous guider dans des processus tels que le calcul des impôts, la paie, l'impôt sur les personnes physiques ou morales, les investissements à court terme, l'analyse du bilan et bien d'autres choses encore. Avec ILA à vos côtés, rien ne peut aller de travers. Planifiez une consultation gratuite dès aujourd'hui ou renseignez-vous sur nos services fiscaux et comptables. L'impôt sur le revenu des personnes physiques en Indonésie L'impôt sur le revenu des personnes physiques en Indonésie suit la règle du revenu mondial. S'ils remplissent certaines conditions, les citoyens étrangers peuvent limiter leur obligation fiscale aux revenus d'origine indonésienne pendant une période maximale de quatre ans. Cela signifie qu'en théorie, le contribuable doit déclarer des revenus provenant du monde entier. L'Indonésie impose fortement les salaires et nous ne recommandons pas aux personnes dont les revenus proviennent d'un salaire de travailleur de devenir résident fiscal. Tranches de l'impôt sur le revenu IDR 0 - 60 000 000 : 5% IDR 60 000 001 - 250 000 000 : 15% IDR 250 000 001 - 500 000 000 : 25% IDR 500 000 001 - 5 000 000 000 : 30% IDR 5 000 000 001+ : 35% Cependant, Bali, en Indonésie, a signé des traités intéressants avec le reste du monde et place l'Indonésie avec un faible taux d'imposition sur les dividendes de 10% ou moins en fonction de l'origine du revenu. Si le contribuable est associé à une société étrangère qui lui verse des dividendes, il peut s'attendre à payer un taux maximum de 10 %. Pour les personnes vivant dans des pays où la fiscalité est élevée et qui ont la possibilité de délocaliser leur entreprise, cette combinaison peut constituer une excellente opportunité. Toutefois, les contribuables peuvent être exonérés de l'impôt sur certains types de revenus offshore s'ils les réinvestissent ou les utilisent pour des activités commerciales en Indonésie au cours d'une période déterminée : Les revenus perçus par un contribuable indonésien d'un établissement permanent (EP) à l'étranger ; les dividendes versés par des sociétés étrangères ; et les revenus d'une entreprise active gagnés par un contribuable indonésien à l'étranger (à l'exclusion des revenus d'un EP ou d'une filiale étrangère). Les contribuables doivent réinvestir au moins 30 % du bénéfice après impôt provenant d'un établissement stable et des dividendes de filiales étrangères non cotées. Tout déficit entre le montant réinvesti et le seuil de 30 % sera soumis à l'impôt sur le revenu en Indonésie. L'Indonésie impose les revenus cryptographiques à un faible taux de 0,1 % à 0,2 %, ce qui la rend attrayante pour les résidents cryptographiques. Bien qu'il ne s'agisse pas d'un paradis fiscal à 0 %, l'Indonésie, et plus particulièrement Bali, est un endroit idéal pour la résidence si l'on s'y prend correctement. L'ouverture d'un compte bancaire est également facile pour les Russes et de nombreuses autres nationalités. Contactez-nous pour en savoir plus sur la façon de devenir résident fiscal à Bali ou dans le reste de l'Indonésie et sur la mise en place de la bonne structure avec le bon visa.
Pourquoi et comment investir à Sumba
More development occurs in Bali, and more investors are looking for alternative investments in East Indonesia. After Lombok, Sumbawa, and Flores, Sumba is becoming a prime destination for those looking to invest in Sumba and achieve high returns. This island, facing Australia, has captivated travelers seeking authenticity and exclusivity. Culture in Sumba remains well-preserved, and its stunning landscapes are now attracting property investors and developers. However, as the market and professionalism are still developing, those looking to invest in Sumba must approach cautiously and focus on essential steps before signing agreements or starting construction. Reasons to Invest in Sumba Sumba offers hectares of land for the price of a villa in Bali or Lombok. Unlike the other islands, Sumba still offers freehold land for a reasonable price. Development especially in Bali has reached a point where getting a premium location is not difficult. Lombok still has some premium locations, but the competition is already in construction, and the market in Lombok seems, at the moment, not to be following the trend of the construction while travelers are looking for new islands and unique experiences. Sumba has been a place where high net worth individuals were traveling due to the accommodation cost. Only a one-hour flight from Bali, Sumba is seeing new projects and new investors move there to offer alternative accommodation along the ocean on pristine beaches to attract surfers or individuals looking for a unique experience. ROI (Return on investment) is always subject to different factors: Price of acquisition Occupancy rate Price per night Maintenance cost Competition Ability to sell Stability of the market and potential growth Sumba currently matches many of the criteria, with a low acquisition price, low competition, accessibility, and the ability to practice at a high price per night. The market is growing due to the congestion of other markets in Indonesia, and it could be the next spot to just sit on land banking. Make navigating real estate in Indonesia easy Save time and money by letting ILA’s team of experts guide your real estate journey in Indonesia. We can help with due diligence, land title transfers, notary services, contract drafting and reviewing, building permits, various licences and more. Find more information about our broad range of real estate services, or reach out today for a free consultation. How to Invest in Sumba Like other markets and islands, Sumba is under Indonesian regulation, making the rules similar to those in Bali, Lombok, and the rest of Indonesia. Those investing in Sumba must navigate the same legal framework when acquiring property. Transactions for freehold properties are conducted through a trusted notary selected by ILA, ensuring the investor or seller is protected based on agreed terms and conditions. While most transactions in Sumba involve freehold property, some investors are now purchasing land, subdividing it, and subleasing it to others, offering alternative investment opportunities. Here are the steps to always conduct before investing or developing a property. Understand the difference between leasehold and Freehold Developers and landowners are offering different types of investments under leasehold agreements or full ownership. A leasehold agreement is a rental agreement (Hak Sewa) for a certain period of time with terms and conditions defined in the contract. The lessee is not the land owner but rents it for the defined time. A leasehold agreement is complex as it is important to check all terms and conditions to protect the parties and any dispute. At the opposite of the leasehold, the freehold title (SHM) can be acquired by a foreigner purchasing the land by setting up a company (PT PMA) in Indonesia. Ownership is guaranteed and the landlord loses its rights on the land. The land title is converted into an HGB Title for a period of 30 + 20 + 30 years. During this period, the foreigner can resell the land as a freehold property and expect capital gain. This is in contrast to leasehold property, where the landlord will take back the land after the terms. Steps to follow before investing in Sumba Select the land properly in the right area (Sumba has 2 airports and each area has its minuses and plus) Check and sign a preliminary agreement before paying any deposit to the notary or the seller. It is difficult to take back a deposit, even if it is refundable. At ILA, we usually recommend drafting a Memorandum of Understanding or an ITP (Intention to Purchase) and agreeing on the terms and conditions of the deal before any payment. Pay the deposit on an escrow account, never to the seller directly Conduct due diligence on the property and the seller. Scams also occur in Indonesia, and land may have complex situations. Due diligence needs to be performed properly to avoid any issues on the zoning, access road, ownership, licence of the seller, mortgage, tax issues etc. If you intend to operate a business with the freehold or leasehold property, set up a PT PMA to purchase it. This will provide some tax advantages and an easier transition to the heirs. If you purchase a freehold property, you must sign the final lease agreement or the Akta Jual Beli (AJB). Setting up a PT PMA in Sumba (LLC Company) Foreigners must set up a limited liability company to purchase land or invest in Sumba and do business with it. The company’s setup takes a few days and can be done remotely. The company, called PT PMA, allows foreigners to obtain a hotel license and an apartment license to operate villas and hotels. Indonesian regulations forbid foreigners from earning income without a proper license (KBLI). The company needs to meet some requirements and ILA can assist to setting up the company: 2 shareholder minimum (0.1% at least for the second shareholder) Shareholders can be individuals or corporations 1 commissioner and 1 director The director must be a resident with a KITAS (stay permit). Investors in the company can obtain this list. Authorized capital depending on the activity of the company (around 10 billion IDR)
Éviter les risques lors de l'achat d'une propriété à Bali et à Lombok
Purchasing a property in a foreign country comports risks. Bali and Lombok offer beautiful property investments from developers with more or less experience. Avoiding property risk requires thorough research, strong contracts, and careful due diligence. Developers have built and delivered thousands of projects in recent years, but poor contract protections and shallow due diligence now reveal preventable issues. Bali and Lombok have attracted investors and developers from all over the world, with varying levels of professionalism. Unfortunately, some developers had no prior experience in housing or villa projects. These sellers often used contractors with poor-quality workmanship, leading to issues just months or years after handover, such as structural defects or failures due to weak supervision during construction. While responsibility is shared between contractors and developers, it is ultimately the buyers who suffer the consequences. Avoiding property risk means verifying track records, inspecting build quality, and ensuring legal safeguards before committing to any investment. Proper due diligence Basic notary due diligence Unfortunately, due diligence in Bali and Lombok conducted by notaries is very basic. Real estate agents or developers sometimes contribute involuntarily to this poor due diligence due to the pressure to sell and get commissions. Notary Due Diligence in Bali or Lombok is sometimes limited to checking the ownership and zoning of the land. Not that those factors are not important, but they are unfortunately not sufficient. Indeed, land ownership is the first thing, and it is rare to see someone trying to sell something he doesn’t have rights to. Zoning is also a prime thing to check, as it will determine the purpose of the land and the activities that can be done. For example, a Pink Zone will allow tourist activities and the ability to develop a hotel, while a Yellow Zone is usually for residential purposes and doesn’t permit villa rental activities. Bali and Lombok seem not to have sufficient resources to check all construction, but a lot of the buildings are located in areas where they should not be built for Airbnb purposes. It is crucial to verify these factors to minimise risk to property. What to check during the due diligence In addition to the ownership and zoning, a developer or investor must conduct deeper due diligence to avoid any trouble over time, as we can see now rising around Bali. Due diligence ensures the land purchase or the construction is safe for the investor. Lawyers or ILA are going deeper in the due diligence process. Here is a list of points we try to cover: Building permit of the project. As reminder each construction shall start once the building permit has been approved (not only registered) Business licence and Legalities of the developer. Indeed a few developers are selling properties or supervising projects without any accurate licence which can lead to tax issues and legality of the project Access roads are certainly one of the biggest issues we face in Lombok or Bali. Clients have no proper agreements and discover in time issues to access or maintain the road leading to the property. It can even arrive at the property being surrounded by other owners not allowing the access Land size is also an issue, especially on leasehold properties. Indeed, developers and landlords subdivide the land to make lease agreements, and the boundaries of the property are sometimes unclear. The contract doesn’t state the land’s true size. Investors often overlook the land occupancy coefficient during due diligence, which directly impacts building permit approvals (PBG and SLF). Bali and Lombok enforce strict rules on building height limits and construction density (KLB). Local religious and regulatory factors also dictate land development. Indonesia’s strong religious traditions actively shape what developers can build and where. Local community can also impact the way you can build or develop a land Master lease agreement is probably the one where with experience we face most of the issues. Indeed developers are most of the time not owners of the land. They transferred their rights to the new lessee (the client), but unfortunately, their own agreement (master lease agreement) was not strong enough to protect the client. It even happens to see some developers trying to sublease a land they even did not finish to pay themself, leading to an insecure situation for the client. The points above are just an example of what a proper due diligence shall look like and include. A due diligence in Bali or Lombok takes 2 weeks to 1 month depending on the Kapubaten (area where the property is located). Having proper due diligence is certainly the basics when it comes to purchasing or leasing a property. Unfortunately, some developers have not even conducted proper due diligence, not intentionally but by lack of knowledge, pressure, or timing. After the due diligence, the other step is to step to a proper and secured contract. Start your investment journey in Indonesia the right way With so many diverse investment opportunities in Indonesia, you need to make sure you’ve got the right setup to do business here. Get help from our team of experts to register your company, navigate the real estate market and secure your visa and stay permit. Schedule a free call with us today to plan your next steps with ILA. Risks on Contracts in Bali and Lombok A leasehold agreement and a pre-agreement define the relationship with the developer or landlord. Unfortunately, many basic agreements lead to complicated situations between parties. Avoiding property risk requires understanding that even professional developers depend on third parties, which can cause delays and disputes. When litigation arises, contracts become strictly enforced, with each party fighting for their interests—making comprehensive agreements essential. Lease agreement With experience, we have clients contacting us for issues we cannot do anything about since the contract was not protecting enough. A lease agreement is a private contract between a lessor (landlord or developer) and a lessee. All terms and conditions are defined in the contract since Indonesia has no real protective law regarding foreigners
Comment faire une demande de PBG et de SLF à Bali ?
SLF and PBG Indonesia are mandatory documents for any construction in Bali. If you are a developer investing in a villa, those documents are key to legitimize the construction. A villa built without the authorization and approval of PBG is considered as an illegal construction. Despite some developers still selling involuntarily or voluntarily a project without PBG, this act is a criminal action and can result in penalties or the destruction of the project. This guide explains the regulations regarding the PBG and SLF Indonesia application and how to obtain the documents. In 2021, the Building Construction Permit (IMB) was officially replaced by the Building Approval (PBG) and the Certificate of Feasibility (SLF) to streamline construction compliance and safety regulations in Indonesia. Consequently, this shift aims to ensure that all building projects meet technical standards and remain functionally safe, aligning with infrastructure guidelines. Persetujuan Bangunan Gedung (PBG) What is a PBG The PBG can be translated as “Building Approval” in English. This was introduced in Indonesia to replace the IMB (Izin Mendirikan Bangunan – Building Permit) under Government Regulation No. 16 of 2021. The PBG is necessary before starting construction in Indonesia, whether you plan to build in Bali or Lombok. Once approved, the Building Approval (PBG) remains valid indefinitely, provided the structure, design, and electrical systems of the building continue to comply with the approved PBG regulations. The PBG doesn’t have to be updated as long as the structure of the building is not modified. The Building Approval (PBG) is an official certification that a building’s design and construction comply with regulations and legal standards by documenting building plans and maintaining records of technical specifications, zoning requirements, structural integrity, and environmental impact assessments. Who can apply for a PBG? The PBG can be applied by an Indonesian citizen having rights on a land (SHM) or a company (PT PMA or PT PMDN) having the rights on the land under a HGB title. In other words, a foreigner with a leasehold can’t apply for a PBG and would need to use another local person or obtain a HGB under a company. PT PMA can obtain a HGB on a top of a leasehold and apply for the PBG. Documents required to obtain a PBG Before applying for the PBG, the applicant must obtain a few documents. ILA Global Consulting can assist you in applying for the building permit. In order to apply we will need the following documents: Architectural drawing AutoCAD of the architect Documents of the applicant AMDAL or UKL UPL if the project is over a certain size Also read : Guide To Renting Out Legally A Property In Bali And Lombok As Foreigner AMDAL In Indonesia, a PT PMA (Foreign-Owned Company) must obtain an AMDAL (Environmental Impact Assessment) for large-scale construction projects that significantly impact the environment. The exact size threshold depends on the project type, as regulated under Government Regulation No. 22 of 2021 on Environmental Protection and Management. General AMDAL Thresholds for Construction Projects: Residential & Commercial Buildings: If the total building area exceeds 5 hectares or the built-up area exceeds 10,000 m². Industrial Facilities: If the factory covers more than 5 hectares or has a production capacity above sector-specific limits. Hotels & Resorts: If the land area exceeds 5 hectares or has more than 150 rooms, AMDAL is required. If the project is under the above size, UKL-UPL might be sufficient UKL UPL A PT PMA is required to submit a UKL-UPL (Environmental Management & Monitoring Plan) for medium-risk projects, meaning projects that exceed the low-risk SPPL threshold but do not require full AMDAL approval. The minimum size required for UKL-UPL varies based on the type of project. According to Government Regulation No. 22 of 2021, UKL-UPL is required if a project exceeds the SPPL (Statement of Environmental Commitment) limit, which is typically: Project Type for PT PMA Minimum Size Requiring UKL-UPL Residential & Commercial Buildings > 2,000 m² built-up area OR > 0.5 hectares land area Hotels & Resorts > 50 rooms OR > 2 hectares land area Office Buildings > 4 floors OR > 5,000 m² total floor area Shopping Centers & Malls > 5,000 m² total floor area Steps to apply for PBG The application process can take time, usually 75 working days. We recommend preparing the documentation and following the steps with ILA to ensure the approval of the PBG. One the first step is the obtention of the PKKPR before moving to the next steps. However the approval and obtention of the PKKPR doesn’t mean the PBG has been approved and the construction can start. PBG SLF Consultation Site Survey Creation of OSS Permit PKKPR Validation PBG Drawings Architecture Structure MEP (Mechanical, Electrical, and Plumbing) PBG Technical Specifications Architecture Structure MEP Soil Test Building Structure Analysis Architectural Technical Documents MEP Calculations SIMBG System Upload Assistance and Presentation of documents to the relevant authorities Retribution PBG issuance The retribution fee is the last step before the issuance of the PBG in Indonesia. This amount varies in function of the building purpose, design and size. ILA Global Consulting can assist you in applying for the PBG and ensure your building is legally built. Get professional legal advice for Indonesia Indonesia’s legal system is complicated, with its many regulations, licences, and special rules for foreigners. Don’t make the mistake of trying to navigate it alone, and get the help of experienced consultants instead. At ILA, we can help you with intellectual property, corporate law, drafting, reviewing and managing legal documents, navigating commercial transactions and much more.You’re not alone. Reach out today to schedule a free consultation or read more about our legal service. SLF certificate (Sertifikat Laik Fungsi) The SLF is the Function Certificate. It is a mandatory approval that verifies a business or residential building meets safety and regulatory standards for its intended use. The SLF remains valid for 20 years for residential properties and 5 years for commercial, industrial, and other building types. To avoid legal issues or operational
Exigences relatives à la création et à l'établissement d'une PT PMA à Bali
The PT PMA requirements state that it is the only form of company authorized for Foreign Direct Investment in Indonesia. In other words, as foreigners, the PT PMA is the only type of company to invest in Bali and Indonesia. For any foreigners looking to create a business or buying a business in Indonesia, the PT PMA is the only legal way. Requirements to establish a PT PMA The PT PMA is regulated by several regulations and decrees. The company law and the recommendations from the BKPM are the 2 main sources of information. Shareholders The number of shareholders has to be 2 minimum. They can be individuals or a legal entity. If a company wishes to open a branch in Indonesia, the company can become shareholder of the PT PMA. Deciding who will become the shareholder can impact the taxation and the tax rate on the dividend. It also impacts the type of visas the investor can obtain and if the investor can apply for an investor KITAS or a working KITAS. Director The director of the company of PT PMA has to be a resident director. This director has to have a tax number and has to be the Person in Charge (PIC) toward the tax office (Coretax). In order to be resident the director must apply for a tax card (NPWP). This NPWP can be obtained if the person is a local resident or a foreigner with a stay permit (KITAS or KITAP). A foreign director who is also a shareholder can get an investor KITAS if they hold at least 10 billion IDR in shares. If the share value is below 10 billion IDR or the director is not a shareholder, they can apply for a working KITAS In other words, the director doesn’t have to be an Indonesian citizen. The role of the director is to conduct the policy of the company. The director is in charge of the day-to-day operation of the company. The director role is defined in the deed of the company and has a responsibility towards the shareholders to hold a general meeting of shareholders at least once a year. Commissioner The commissioner role can be summarised as the representative of the shareholders to control and approve the activities of the director. The commissioner has to approve any asset separation and needs to sign some documents with the director of the company. The Commissioner supervises the Board of Directors and ensures legal and shareholder compliance. They do not manage daily operations but ensure that directors act responsibly. The Board of Commissioners has the authority to call for General Meetings of Shareholders (GMS) when necessary. The commissioner cannot be involved in daily operations but can temporarily manage the company in exceptional cases, if all directors are unable to serve. Changing Director or Commissioner in a PT PMA According to the PT PMA requirements, both directors and commissioners are appointed by the shareholders and can be dismissed by them. A GMS has to be held to change their positions. The commissioner can temporarily dismiss the director if their actions endanger the company or harm shareholder interests. Once the director or the commissioner resigns, the board of shareholders has 30 days to appoint a new director or commissioner. Also Read : Understanding PT PMA And Indonesia Corporate Tax Paid up Capital versus authorized Capital of a PT PMA PT PMA requirements mandate a minimum investment of 10 billion IDR, which shareholders must fully deliver. Some consultants provide conflicting information, but the law is clear: 100% of the authorized capital must be invested when establishing a PT PMA. The misunderstanding usually comes from the company law. The company law states that 25% of the authorized capital must be paid up. However, this contradicts BKPM regulations, which require PT PMA shareholders to pay 100% of the 10 billion IDR capital. Before 2021, businesses could gradually deliver the capital over the years by submitting a business plan to BKPM when establishing a company. This information is also crucial for people deciding to apply for an investor KITAS. An investor KITAS requires that the 10 billion IDR have to be injected by the applicant. In some circumstances we strongly recommend applying for a working KITAS and not increasing the capital of the company unnecessarily. Company address A company must have a commercial address and cannot register in a residence or apartment. At ILA we provide an office address to register your company and ensure your company can be operational. Some activities have address requirements, so contact us first to avoid future restrictions. The company’s address determines which KPP (tax office) will oversee its taxation. If you do not operate in Jakarta, we recommend not registering a company in Jakarta or in Bali if you operate the company in Lombok, for example. Registering a company in Indonesia has never been easier Setting up a business abroad can be challenging with so many documents, laws and regulations to consider. Luckily, the process will be a breeze, and we’ll give you expert advice on which business structure and setup will fit your needs. Reach out to the ILA team today to set up a free consultation or read more about the company registration process. Procedure to establish a PT PMA Steps to registration of a PT PMA The procedure to establish a PT PMA takes a few days. Once the requirements above are defined, the shareholders have to provide their passports or company documents. Here are the different steps: Register the company name in AHU (must be at least 3 words of 3 letters) Draft a notarial deed Register the company with the Ministry of Law and Human Rights Apply for the NPWP with Coretax Register the company in OSS and apply for the business license (NIB) Sertifkat Standard The sertifikat standard ensures that the company is meeting the minimum requirements related to the activity. Some activities get a Sertifikat Standard after OSS registration. Medium-high risk activities need extra steps.
Comment créer une entreprise de commerce électronique à Bali
Setting up an e-commerce business in Bali is essential for any business willing to grow their sales. Indonesia and Bali allow foreigners to set up online businesses and accept online payments. People willing to live in Bali, Lombok or any place in Indonesia can set up an online business and sell their products or services to Indonesian customers or to other countries in the world. Before starting an online business, there are several factors to consider, and it is important to understand the local regulations in Indonesia for e-commerce and online payment. Although companies such as Stripe are not allowed in Indonesia, there are several alternatives for succeeding in creating a successful online business in Bali and the rest of Indonesia. Definition of Market Place and E-commerce Business in Indonesia Indonesia makes a differentiation in terms of business licence between setting up a marketplace or selling products to the end customer. Marketplace Good news for foreigners: for a long time, it was not possible to set up a marketplace such as Tokopedia or Alibaba, and setting a marketplace is open to 100% foreign investments. Foreigners can develop applications and websites to connect buyers and sellers to purchase and sell online products or services. A marketplace facilitates the transactions of goods and services. In the context of an e-commerce business in Bali, the marketplace is not a PJP, payment, or payment service provider. This means the marketplace must use a third party to facilitate payments, as these services are regulated by the Bank of Indonesia. Retail e-commerce This activity is defined by the Indonesian regulator as retail trading activities through mail or the internet (e-commerce). Specifically, buyers make their choices through advertisements, catalogs, information on websites, examples, or other types of advertising. Moreover, in an e-commerce business in Bali, buyers place orders via mail, phone, or the internet, usually through special facilities provided by the website. Furthermore, products that have been purchased can either be directly downloaded from the internet or physically delivered to customers. Registering a company in Indonesia has never been easier Setting up a business abroad can be challenging with so many documents, laws and regulations to consider. Luckily, the process will be a breeze, and we’ll give you expert advice on which business structure and setup will fit your needs. Reach out to the ILA team today to set up a free consultation or read more about the company registration process. How to set up a marketplace or e-commerce business in Indonesia Setting up a PT PMA in Indonesia As foreigners, there is only one structure of a company allowing to generate income in Indonesia. Foreigners can only set up a PT PMA, which is the only type of LLC (Limited Liability Company) available to them. The PT PMA (Penanaman Modal Asing), which can be translated to Foreign Direct Investment Company in Indonesia. Authorities consider a company a PT PMA if it has at least one foreign shareholder, even if an Indonesian person is also a shareholder. Read More : How To Establish A PT PMA In Bali Setting up a company can take between 3 days to 2 weeks, and businesses can complete the procedure online. The company must have at least two shareholders, and it also allows legal entities to become shareholders. The regulations set the minimum share percentage at 0.1%, while the current minimum paid-up capital for a PT PMA is 10 billion IDR. With this possibility, a person having a company outside Indonesia can own a PT PMA at 100% without any other shareholders. The structure requires at least 1 director and 1 commissioner. The commissioner or director doesn’t have to be a shareholder and can also be a foreign national. After establishing the company, the director must be reappointed at least every five years. Once the company is fully incorporated, business owners will receive the following documents: Akta (Deed of establishment) Ministry approval (SK) Company profile NPWP (tax card) NIB (business identification number) Sertifkat Standard After this step the director of the company has to proceed with an investor KITAS or a working KITAS in order to receive a tax number and be able to declare the tax of the company. The KITAS is a limited stay permit allowing the foreigner to stay in Indonesia and become resident. Applying for a PSE licence For companies operating in Indonesia and having a payment gateway or receiving online payment, it is necessary to proceed with a PSE licence. You must apply for the PSE license at the Ministry of Telecommunications. Specifically, the purpose is to protect client data and register websites that receive payments. Moreover, the Ministry processes the PSE license application within a few days, and businesses can then display it on their website to reassure clients and build confidence. Stay compliant with the regulation After establishing a marketplace or online business and incorporating the PT PMA, you must ensure compliance with various ministries, institutions, and regulations. A company has several obligations despite you setting up your company in Bali, Lombok or Jakarta. Here are some of the obligations of a PT PMA in Indonesia Quarterly Investment Report to the BKPM. Businesses must complete and submit the LKPM report in OSS every quarter. Annual tax declaration on Coretax Monthly income tax declaration BPJS payment for the director, commissioner or employees Report of withholding tax on payments made to provider Advantages to setting up a marketplace or e-commerce in Indonesia Indonesia has huge opportunities for e-commerce and marketplace businesses. Its large population, with over 200 million internet users and a growing middle class. The government supports the sector with tax incentives and simplified regulations, including low corporate tax rates incentives. For example ,new businesses can be taxed at only 0.5% on their income the first 3 years if they do not exceed 4,8 billion IDR. Digital payments through GoPay, OVO, and ShopeePay simplify transactions, while logistics improvements enhance delivery efficiency, making Indonesia one of the leading markets in e-commerce and marketplace.
Visa pour travailleur à distance et nomade numérique à Bali
Pour les nomades numériques, les travailleurs à distance et les étrangers qui cherchent à s'installer à Bali, le visa de travailleur à distance E33G est probablement la meilleure solution pour vivre à Bali. Ce visa à entrées multiples accorde à l'étranger un permis de séjour temporaire en Indonésie pour une durée d'un an. Le permis de séjour est appelé KITAS (ITAS). Ce visa de nomade numérique Indonésie permet aux professionnels de résider légalement à Bali tout en travaillant à distance pour des clients internationaux, ce qui en fait un choix idéal pour ceux qui recherchent un équilibre entre vie professionnelle et vie privée sous les tropiques. Avantages du KITAS pour travailleur à distance (E33G) Le KITAS pour travailleur à distance accorde certains avantages à l'étranger. Il vous permet de séjourner en Indonésie pendant plus de 180 jours et d'être considéré comme un résident temporaire en Indonésie. Ce visa vous permet de faire des allers-retours pendant un an sans avoir à demander un nouveau visa. Le KITAS offre également certains avantages administratifs, tels que l'ouverture d'un compte bancaire en Indonésie. Avec ce permis de séjour, l'étranger peut également obtenir un permis de conduire et acheter une moto ou une voiture. Sur le plan immobilier, un travailleur à distance titulaire d'un KITAS peut acheter une propriété en pleine propriété dans le cadre du Hak Pakai. L'Indonésie propose un grand nombre de visas, chacun ayant ses propres exigences, réglementations et durées. Le gouvernement en délivrant constamment de nouveaux, il peut être difficile de s'y retrouver et de choisir celui qui vous convient le mieux. Avec l'aide d'ILA, vous pouvez être sûr que vous obtiendrez le meilleur visa pour vos besoins aussi rapidement et efficacement que possible, sans avoir à vous soucier des documents manquants. Que vous soyez à la recherche d'un KITAS d'investisseur, d'un KITAS de travail, d'un visa de résidence secondaire, d'un KITAS de conjoint, d'un visa d'affaires à entrées multiples ou d'un visa de travailleur à distance, nous pouvons vous aider à rendre le processus efficace et fluide. Prenez rendez-vous dès aujourd'hui pour une consultation gratuite ou pour en savoir plus sur les différentes options en matière de visa. Procédure d'obtention et de renouvellement du KITAS pour travailleur à distance (E33G) Pour demander un KITAS pour travailleur à distance, les conditions sont simples. Vous devez fournir Une copie de votre passeport valable au moins 6 mois Un relevé bancaire indiquant au moins 2000 USD Un contrat de travail indiquant au moins un revenu annuel de 60 000 USD Une photo officielle pour la demande de visa La procédure prend 5 jours ouvrables, et vous pouvez l'effectuer à distance. Une fois que les autorités ont délivré le visa, celui-ci reste valable pendant 90 jours. Pendant cette période, vous devez entrer en Indonésie pour valider votre KITAS. Le KITAS sera envoyé par courrier électronique et constituera le permis de séjour définitif. Le KITAS est valable pendant un an à compter de la date d'entrée dans le pays. Il est recommandé de renouveler le KITAS au moins un mois avant la date d'expiration. Résidence fiscale en Indonésie pour les travailleurs à distance L'Indonésie n'est pas un paradis fiscal, mais elle offre certains avantages. Certains nomades numériques, travailleurs à distance ou propriétaires d'entreprise envisagent de transférer leur résidence fiscale à Bali pour son équilibre entre fiscalité et mode de vie. Pour les détenteurs d'un KITAS de travailleur à distance, il est possible d'établir une résidence en Indonésie dans le cadre du visa de nomade numérique Indonésie. À cette fin, vous devez demander une carte fiscale (NPWP) une fois que vous avez obtenu votre KITAS. Vous devrez déclarer vos revenus. Vous devez remplir la déclaration d'impôt personnelle entre janvier et mars, suivant l'année fiscale (janvier à décembre). Par exemple, si vous obtenez votre KITAS en 2025, vous devrez déclarer votre impôt en 2026. L'Indonésie impose les revenus mondiaux ; toutefois, dans la pratique, certaines conventions fiscales prévoient de ne pas appliquer la double imposition à certains revenus, ce qui rend ces derniers non imposables en raison de l'impôt moins élevé en Indonésie. Lire aussi : S'installer à Bali pour la vie d'expatrié ? Here's Some Guide Bring your family in Indonesia as Remote Worker Les personnes ayant une famille, comme des enfants ou un conjoint, peuvent également les parrainer pour venir vivre à Bali, en Indonésie, avec le visa de travailleur à distance (E33G). Si vous êtes marié, votre conjoint demandera un KITAS de conjoint, et votre enfant demandera un KITAS d'enfant. Vous pouvez soumettre votre demande une fois que les autorités ont délivré le visa de nomade numérique pour l'Indonésie (visa de travailleur à distance) ou le KITAS. La validité de leur visa suivra celle du visa de travailleur à distance KITAS. Vivre à Bali en tant qu'entrepreneur et travailleur en ligne Le Remote Worker KITAS est probablement le meilleur visa à obtenir pour toute personne travaillant en ligne et n'ayant aucune relation commerciale avec l'Indonésie. Si vos clients sont situés en dehors de l'Indonésie et que vous ne travaillez pas en Indonésie, ce visa est le plus souple et vous permet de travailler à distance et de vivre en Indonésie, en obtenant votre résidence à Bali. Pour les personnes qui ont une société à l'étranger, par exemple à Dubaï, à Hong Kong ou dans leur pays d'origine, ce visa est également un moyen idéal de séjourner à Bali, d'y passer du temps et d'y travailler à distance. Bali n'est pas un paradis fiscal, mais l'Indonésie a une fiscalité très faible sur les crypto-monnaies et peut être un bon endroit pour les travailleurs qui travaillent à distance ou qui négocient sur le marché des crypto-monnaies.
Comment trouver le meilleur investissement immobilier à Bali
Bali offers among the best Return Investment on the property market nowadays for already a few years. However, with the number of offers on the market, it is not always easy to find the right property investment, and it is difficult to decide which one is really. Despite the legal aspect we always cover, we are looking at this article on how to find the best Bali villa investment and on which criteria define its choice. Location The golden rule also applies also on the property market in Bali. Picking up the right location is the key. For the one who has never visited Bali we advise to understand first the different hotspots in Bali. Some properties might seem close to the ocean and are in reality on the other side of a main congested road making the property at more than 25 minutes or more from the attraction. Bali has several hotspots, such as Canggu, Sanur, Uluwatu, Berawa, Seminyak, and Ubud. Unfortunately, some developers can mention those locations, but their properties might be far from those destinations, making the investment more difficult to rent out. New areas are under development, betting those areas will develop and are still surrounded by rice fields which unfortunately can disappear with new surrounding projects making the main point of the project (being surrounded by rice fields) gone. Those areas, such as Seseh and Cemagi, have potential and need to be studied. The location is key in Bali villa investment and should be chosen based on the purpose of the investment. Areas like Umalas and Tumbak Bayu are primarily residential, attracting expats looking for medium- to long-term rentals. At ILA, we are happy to guide you in selecting the right location based on your preferences. Developer and quality construction Once the location has been selected, it is important to define which developer or seller to trust for your property. Unfortunately some projects have been developed over the years with bad quality control and the investment after a few years requires a lot of maintenance while other properties in Europe would not move for 30 years. Too many developers or contractors try to reduce the cost and the quality of the construction despite the beautiful design. Several developers in Bali, local and foreign, with serious experience develop fantastic and beautiful projects with top quality control on their construction. We recommend checking their project in Bali or overseas to understand their experience in handling construction and which certified contractor they use. Despite the professionalism of the developers, the contractor is one the key to the warranty of the property. This is one of the reasons several developers, knowing the quality of the construction, do not offer a warranty. IF there is no warranty, RUN AWAY. Legal documentation of the project Once the location has been defined and the developer or property selected, it is important to look at the legal documentation of the villa or apartment. As we mentioned in several articles, there are several aspects to check, and it is important to perform due diligence to understand if the zoning allows, for example, to rent out the property on Airbnb or Booking.com for example. Also Read: Navigating Contracts and Agreements in Bali: Your Guide to a Smooth Investment Journey ROI and Forecast Bali offers a great return on investment between 9% to 15% nowadays. It is important when it comes to the forecast to understand how the market is evolving. There is no market in the world staying higher than other countries indefinitely. This economic rule is simple. Once a market is surperforming, it attracts other investors, creating exceeding supply and bringing the cost for land and construction higher and a high competition on the daily rental, bringing prices lower. The ability to sell the villa is also a factor to take into consideration for the exit strategy. We have selected a few villa projects to invest in Bali below and available on our investment page. Example of villas in Bali Amari Villa in Canggu Amari Villas is a modern Bali villa development in the serene and fast-growing Padonan area of Canggu, Bali. This premium villa complex features 12 luxury villas, each with private gardens, swimming pools, and stunning rooftop terraces. Just minutes from Canggu’s beaches, dining, and entertainment hubs, Amari Villas offers the perfect blend of tranquillity and convenience. With its modern design, high ceilings, and stylish interiors, this Bali villa is an excellent choice for lifestyle buyers and investors looking for high rental yields and long-term value growth. With a Rental Yield of 13-20% per year and Return on Sale After Completion 25-35% the developers have selected a perfect area to invest and do daily rental or spend vacation in Bali and assuring an excellent first or additional investment. The Dune Collection in Uluwatu Located in Pecatu, near Uluwatu the developer has worked on Mediterranean design where world-class design meets an extraordinary coastal setting. Set on Bali’s tranquil Bukit Peninsula near the Bvlgari Resort, this exclusive ensemble of villas embodies modern elegance and functional genius. Each residence’s fluid contours and thoughtfully integrated spaces invite natural light and fresh air, while the sweeping coastal views and close proximity to pristine beaches, top beach clubs, and exceptional dining enrich every moment. Here, design and location work in harmony, setting a new standard for elevated coastal living. The rental yield in this area is between 12 to 15%. The developers have provided different forecasts with low occupancy and high occupancy making this project in any case a successful investment in Bali. We invite you to discover more properties on our page here or contact us to know all the best offers and how to find a villa in Bali.