140 lines
6.8 KiB
Rust
140 lines
6.8 KiB
Rust
// 德国（EU-DE）辖区适配器
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// 法律体系：大陆法系（德国法）
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// 主要法律：《民法典》（BGB）《土地登记条例》（GBO）《公证人法》
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use crate::{
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AssetCategorySupport, AssetTransferTaxSummary, DisputeResolutionPreference,
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ForeignInvestmentRestrictions, JurisdictionAdapter, RealEstateRegistrationReq,
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RegulatoryBody, ValidationResult,
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};
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use nac_rwa_legal_model::{AssetCategory, LegalSystem};
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pub struct EuDeAdapter;
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impl JurisdictionAdapter for EuDeAdapter {
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fn jurisdiction_code(&self) -> &'static str { "DE" }
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fn jurisdiction_name(&self) -> &'static str { "德意志联邦共和国" }
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fn legal_system(&self) -> LegalSystem { LegalSystem::CivilLaw }
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fn supported_asset_categories(&self) -> Vec<AssetCategorySupport> {
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vec![
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AssetCategorySupport {
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category: "不动产".to_string(),
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supported: true,
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foreign_entity_allowed: true,
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restrictions: Some("须通过公证人（Notar）签署合同，否则合同无效".to_string()),
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required_approvals: vec!["公证人（Notar）".to_string(), "土地登记处（Grundbuchamt）".to_string()],
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},
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AssetCategorySupport {
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category: "证券/股权".to_string(),
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supported: true,
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foreign_entity_allowed: true,
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restrictions: Some("须符合欧盟MiFID II和德国证券法".to_string()),
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required_approvals: vec!["联邦金融监管局（BaFin）".to_string()],
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},
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]
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}
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fn real_estate_registration_requirements(&self) -> RealEstateRegistrationReq {
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RealEstateRegistrationReq {
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registry_authority: "土地登记处（Grundbuchamt，隶属地方法院）".to_string(),
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notarization_required: true, // 德国法律强制要求公证
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notary_authority: Some("公证人（Notar）——德国公证人是独立的法律职业，非律师".to_string()),
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registration_process: "买卖双方在公证人面前签署公证合同（Notarvertrag）→ 公证人申请预告登记（Auflassungsvormerkung）→ 缴纳土地转让税（GrESt）→ 公证人申请正式产权转移登记（Auflassung）→ 土地登记处完成登记".to_string(),
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foreign_buyer_restrictions: Some("欧盟内无限制；非欧盟买家通常无限制，但部分战略资产可能受审查".to_string()),
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required_documents: vec![
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"公证合同（Notarvertrag）".to_string(),
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"护照/身份证".to_string(),
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"土地转让税完税证明（Unbedenklichkeitsbescheinigung）".to_string(),
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"土地登记摘录（Grundbuchauszug）".to_string(),
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"能源证书（Energieausweis）".to_string(),
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"建筑许可证（如适用）".to_string(),
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],
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typical_completion_days: 90,
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registration_fee_pct: 0.015, // 公证费+登记费约1.5%-2%
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}
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}
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fn foreign_investment_restrictions(&self) -> ForeignInvestmentRestrictions {
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ForeignInvestmentRestrictions {
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has_fdi_review: true,
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review_authority: Some("联邦经济和气候保护部（BMWK）".to_string()),
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prohibited_sectors: vec![],
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restricted_sectors: vec![
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"关键基础设施（能源/水/电信）".to_string(),
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"国防技术".to_string(),
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"人工智能/量子计算（敏感技术）".to_string(),
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"媒体（部分）".to_string(),
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],
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real_estate_restrictions: Some("无特殊限制，但涉及关键基础设施附近的不动产可能受审查".to_string()),
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legal_basis: "《对外经济法》（AWG）§55及《对外经济条例》（AWV）".to_string(),
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}
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}
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fn regulatory_bodies(&self) -> Vec<RegulatoryBody> {
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vec![
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RegulatoryBody {
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name: "联邦金融监管局".to_string(),
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abbreviation: "BaFin".to_string(),
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jurisdiction_area: "银行、保险、证券、加密资产监管".to_string(),
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website: Some("https://www.bafin.de".to_string()),
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},
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RegulatoryBody {
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name: "联邦经济和气候保护部".to_string(),
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abbreviation: "BMWK".to_string(),
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jurisdiction_area: "外资审查".to_string(),
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website: Some("https://www.bmwk.de".to_string()),
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},
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RegulatoryBody {
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name: "德国专利商标局".to_string(),
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abbreviation: "DPMA".to_string(),
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jurisdiction_area: "专利、商标、版权".to_string(),
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website: Some("https://www.dpma.de".to_string()),
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},
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]
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}
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fn asset_transfer_tax_summary(&self) -> AssetTransferTaxSummary {
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AssetTransferTaxSummary {
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real_estate_transfer_tax_buyer: Some(0.065), // GrESt 3.5%-6.5%（各州不同）
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real_estate_transfer_tax_seller: None,
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stamp_duty: None,
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capital_gains_tax_resident: Some(0.25), // 资本利得税 25%（Abgeltungsteuer）
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capital_gains_tax_nonresident: Some(0.25),
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vat_or_gst: Some(0.19), // 增值税 19%（商业交易）
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withholding_tax_dividend: Some(0.25), // 股息预提税 25%
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withholding_tax_interest: Some(0.25),
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withholding_tax_royalty: Some(0.15),
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notes: Some("土地转让税（GrESt）各州3.5%-6.5%；公证费约1%-1.5%；中介费约3%-7%".to_string()),
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}
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}
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fn preferred_dispute_resolution(&self) -> DisputeResolutionPreference {
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DisputeResolutionPreference {
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real_estate: "地方法院/州法院（Amtsgericht/Landgericht）".to_string(),
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goods_trade: "德国仲裁协会（DIS）/ICC".to_string(),
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intellectual_property: "德国联邦专利法院/DIS".to_string(),
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financial: "BaFin调解/DIS/法院".to_string(),
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new_york_convention_member: true,
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}
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}
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fn validate_asset_for_tokenization(
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&self,
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asset: &AssetCategory,
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_is_foreign_entity: bool,
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) -> ValidationResult {
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match asset {
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AssetCategory::RealEstate(_) => {
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ValidationResult::ApprovedWithConditions(vec![
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"必须通过公证人（Notar）签署公证合同，否则合同无效（BGB §311b）".to_string(),
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"须在土地登记处（Grundbuchamt）完成产权转移登记".to_string(),
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"须缴纳土地转让税（GrESt）3.5%-6.5%".to_string(),
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"须申请预告登记（Auflassungsvormerkung）保护买方权益".to_string(),
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])
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}
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_ => ValidationResult::Approved,
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}
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}
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}
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