{"id":980,"date":"2020-02-12T00:08:45","date_gmt":"2020-02-11T21:08:45","guid":{"rendered":"http:\/\/nalog.fr\/csdane-ve-francii-za-co-plati-obyvatele-a-zahranicni-kupci\/"},"modified":"2020-02-12T00:08:45","modified_gmt":"2020-02-11T21:08:45","slug":"csdane-ve-francii-za-co-plati-obyvatele-a-zahranicni-kupci","status":"publish","type":"post","link":"https:\/\/nalog.fr\/cs\/csdane-ve-francii-za-co-plati-obyvatele-a-zahranicni-kupci\/","title":{"rendered":"Dan\u011b ve Francii: za co plat\u00ed obyvatel\u00e9 a zahrani\u010dn\u00ed kupci"},"content":{"rendered":"

Francie stabiln\u011b za\u0159adil do top 15 nejpopul\u00e1rn\u011bj\u0161\u00edch zem\u00ed pro n\u00e1kup nemovitost\u00ed. Jedna z nej\u010dast\u011bj\u0161\u00edch ot\u00e1zek, kter\u00e9 kupuj\u00edc\u00ed zad\u00e1v\u00e1 odborn\u00edk\u016fm Tranio.Ru, jde o da\u0148ov\u00fd syst\u00e9m v t\u00e9to zemi.<\/p>\n

Ka\u017edoro\u010dn\u011b francouzi a zahrani\u010dn\u00ed majitel\u00e9 dom\u016f platit dan\u011b z nemovitosti a da\u0148 z p\u0159\u00edjmu. Investo\u0159i se pot\u00fdkaj\u00ed s dan\u00ed na p\u0159\u00edjmy z pron\u00e1jmu a kapit\u00e1lov\u00fdch zisk\u016f. Majitel\u00e9 firem d\u00e1vaj\u00ed v\u00edce ne\u017e t\u0159etinu zisku jako firemn\u00ed dan\u011b.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
DPH<\/th>\n20 %<\/td>\n<\/tr>\n
Clo na
odbaven\u00ed na p\u0159echodu
vlastnictv\u00ed<\/th>\n		5,81 %<\/td>\n<\/tr>\n
Taxe fonci\u00e8re
(ro\u010dn\u00ed da\u0148
nemovitost\u00ed)<\/th>\n		N\u00e1jemn\u00e9
za 0,5\u20131,5 m\u011bs\u00edce<\/td>\n<\/tr>\n
Taxe d ‚ habitation
(ro\u010dn\u00ed da\u0148
na ubytov\u00e1n\u00ed)<\/th>\n		N\u00e1jemn\u00e9
za obdob\u00ed
do 1 m\u011bs\u00edce<\/td>\n<\/tr>\n
Da\u0148 z p\u0159\u00edjmu
z pron\u00e1jmu<\/th>\n		35,5 \u2013 60,5 %<\/td>\n<\/tr>\n
Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/th>\n40,5 %<\/td>\n<\/tr>\n
Da\u0148 na uvoln\u011bn\u00fd
nemovitosti<\/th>\n		12,5\u201325 %<\/td>\n<\/tr>\n
Da\u0148 d\u011bdick\u00e1<\/th>\n5-60 %<\/td>\n<\/tr>\n
Da\u0148 z p\u0159\u00edjmu<\/th>\n0-49 %<\/td>\n<\/tr>\n
Da\u0148 z bohatstv\u00ed<\/th>\n0-1,5 %<\/td>\n<\/tr>\n
Dan\u011b nep\u0159\u00edm\u00e9
dr\u017een\u00ed<\/th>\n		3 %<\/td>\n<\/tr>\n
Firemn\u00ed dan\u011b<\/th>\n15-33,33 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Dan\u011b z nemovitost\u00ed<\/h2>\n

Ceny podeps\u00e1n\u00ed odm\u011bny<\/strong> se pohybuj\u00ed od 0,825 a\u017e 4 %. K n\u011bmu p\u0159i\u010dte DPH ve v\u00fd\u0161i 20 %.<\/p>\n\n\n\n\n\n\n\n
\u010c\u00e1stka transakce, euro<\/th>\nKomise, %<\/th>\n<\/tr>\n
A\u017e 6 500<\/th>\n4<\/td>\n<\/tr>\n
6 500 \u2013 17 000<\/th>\n1,65<\/td>\n<\/tr>\n
17 000 \u2013 60 000<\/th>\n1,10<\/td>\n<\/tr>\n
V\u00edce ne\u017e 60 000<\/th>\n0,825<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159i n\u00e1kupu prodeje nemovitost\u00ed, krom\u011b provize realitn\u00ed kancel\u00e1\u0159e a not\u00e1\u0159e, kupuj\u00edc\u00ed plat\u00ed da\u0148 na odbaven\u00ed vlastnictv\u00ed<\/strong> (les droits de mutation) \u2014 5,81 %. P\u0159i po\u0159\u00edzen\u00ed pod\u00edlu ve spole\u010dnosti, kter\u00e1 m\u00e1 majetek, \u0441\u043e\u0441\u0442\u043e\u044f\u0449\u0438\u043c\u0438 p\u0159ev\u00e1\u017en\u011b z francouzsk\u00e9 nemovitost\u00ed, da\u0148 na registraci je 5% z hodnoty pod\u00edlu.<\/p>\n

P\u0159i koupi novostavby se plat\u00ed DPH<\/strong> (la taxe sur la valeur ajout\u00e9e, TVA) ve v\u00fd\u0161i 20 % (nej\u010dast\u011bji je zahrnuta v cen\u011b).<\/p>\n

Majitel ka\u017ed\u00fd rok plat\u00ed da\u0148 z nemovitost\u00ed. Ve Francii je dva: taxe fonci\u00e8re<\/strong> (vlastn\u011b „da\u0148 z nemovitosti“) a taxe d ‚ habitation<\/strong> („da\u0148 z ubytov\u00e1n\u00ed“). Podle Lary \u041f\u0430\u0440\u044d\u043d\u0430\u043d, \u0159editele odboru V\u00fdchodn\u00ed Evropy AS et Associ\u00e9s, sazba taxe fonci\u00e8re rok v ekvivalentu hodnoty 0,5 m\u011bs\u00edce n\u00e1jem, je-li ve m\u011bst\u011b, ve kter\u00e9m se nach\u00e1z\u00ed ubytov\u00e1n\u00ed, tam jsou podniky. V lokalit\u00e1ch, kter\u00e9 jsou slab\u0161\u00ed vyvinut\u00e9 ekonomicky, sazba je poplatek za 1,5 m\u011bs\u00edce. M\u00e1 na mysli tr\u017en\u00ed n\u00e1jemn\u00e9, a podm\u00edne\u010dn\u00e9, kter\u00e1 se vypo\u010d\u00edt\u00e1v\u00e1 na z\u00e1klad\u011b pr\u016fm\u011brn\u00fdch cen obvykl\u00e9 a soci\u00e1ln\u00ed bydlen\u00ed, a stoj\u00ed mnohem m\u00e9n\u011b ne\u017e tr\u017en\u00ed. Taxe d ‚ habitation taky z\u00e1le\u017e\u00ed na tom, jak dob\u0159e je pln\u00e1 pokladna m\u011bsta. T\u011bch „posti\u017een\u00fdch“ obc\u00ed jej\u00ed velikost se rovn\u00e1 „podm\u00edn\u011bn\u00e9“ m\u011bs\u00ed\u010dn\u00ed pron\u00e1jem.<\/p>\n

Nap\u0159\u00edklad, na p\u0159edm\u011bst\u00ed Pa\u0159\u00ed\u017ee, kde existuj\u00ed firmy, u vlastn\u00edka nemovitosti o rozloze 100 m2, tr\u017en\u00ed hodnota, jej\u00ed\u017e \u2014 500 000 eur, za rok odch\u00e1z\u00ed 800 euro na taxe fonci\u00e8re a stejn\u011b na taxe d ‚ habitation. Jin\u00fd p\u0159\u00edklad: v p\u0159edm\u011bst\u00ed Pa\u0159\u00ed\u017ee, kde \u017e\u00e1dn\u00e9 podniky, majitel bytu (100 m2, 180 000 eur) plat\u00ed 850 eur ro\u010dn\u011b za taxe fonci\u00e8re a 900 eur za taxe d ‚ habitation.<\/p>\n

„N\u00e1kup nemovitosti je t\u0159eba tam, kde maj\u00ed podniky \u2014 v p\u0159edm\u011bst\u00edch Pa\u0159\u00ed\u017ee (severo-z\u00e1pad), v samotn\u00e9m hlavn\u00edm m\u011bst\u011b, na pob\u0159e\u017e\u00ed (tam je dob\u0159e rozvinut\u00e1 turistick\u00e1 infrastruktura) a v hor\u00e1ch. V m\u00edstech dan\u011b ni\u017e\u0161\u00ed, ale ubytov\u00e1n\u00ed je dra\u017e\u0161\u00ed \u2014 v\u0161echno je p\u0159irozen\u00e9. Nap\u0159\u00edklad, na v\u00fdchod od Pa\u0159\u00ed\u017ee dan\u011b v\u016fbec ne d\u00edky \u0414\u0438\u0441\u043d\u0435\u0439\u043b\u0435\u043d\u0434\u0443“,\u2014 \u0159\u00edk\u00e1 Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n

Podle n\u00ed majitel\u00e9 prim\u00e1rn\u00ed nemovitost\u00ed v\u016fbec osvobozeny od dan\u011b v prvn\u00edch p\u011bti letech. Hlavn\u00ed podm\u00ednka \u2014 \u0159\u00e1dn\u011b vyplnit v\u0161echny pot\u0159ebn\u00e9 dokumenty, a to \u2014 p\u00e9\u010de realitn\u00edch kancel\u00e1\u0159\u00ed.<\/p>\n

Majitel\u00e9, kte\u0159\u00ed cht\u011bj\u00ed obohatit sebe na \u00fakor uveden\u00ed nemovitost, povinen zaplatit da\u0148 na p\u0159\u00edjmy z pron\u00e1jmu<\/strong> (l ‚ imp\u00f4t sur le revenu locatif). Zdaniteln\u00fd z\u00e1klad \u2014 p\u0159\u00edjmy z pron\u00e1jmu se ode\u010dtou n\u00e1klady spojen\u00e9 s pron\u00e1jmem. Ceny \u2014 od 5 do 45 %. Minim\u00e1ln\u00ed sazba pro nerezidenty \u2014 20 %. Krom\u011b toho, k tomu da\u0148 z p\u0159\u00edjmu se p\u0159id\u00e1v\u00e1 spole\u010densk\u00e9 setk\u00e1n\u00ed, vyb\u00edran\u00e9 ve v\u00fd\u0161i 15,5 %. T\u00edmto zp\u016fsobem maxim\u00e1ln\u00ed sazba z p\u0159\u00edjm\u016f z pron\u00e1jmu pro nerezidenty p\u0159edstavuje 60,5 %.<\/p>\n\n\n\n\n\n\n\n\n\n
Osobou povinnou k dani
hodnota aktiv,
tis\u00edc euro<\/th>\n		Sazba, %<\/th>\n<\/tr>\n
Do 5 963<\/th>\n5<\/td>\n<\/tr>\n
5 963 \u2013 11 896<\/th>\n10<\/td>\n<\/tr>\n
11 896 \u2013 26 420<\/th>\n15<\/td>\n<\/tr>\n
26 420 \u2013 70 830<\/th>\n20<\/td>\n<\/tr>\n
70 830 \u2013 150 000<\/th>\n41<\/td>\n<\/tr>\n
V\u00edce ne\u017e 150 000<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159\u00edjmy z pron\u00e1jmu z\u00edskan\u00fd spole\u010dnostmi, zdan\u011bn je 33,33 % z p\u0159\u00edjm\u016f z ode\u010dten\u00ed v\u00fddaj\u016f a odpis\u016f. Tyto dan\u011b jsou byty bez n\u00e1bytku, \u0441\u0434\u0430\u044e\u0449\u0438\u0435\u0441\u044f dlouhodob\u00fd pron\u00e1jem (minim\u00e1ln\u011b t\u0159i roky). Se za\u0159\u00edzen\u00fdm ubytov\u00e1n\u00ed, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f v kr\u00e1tk\u00e9 dob\u011b (LMCT, location meubl\u00e9e court terme) spad\u00e1 do kategorie d\u00e1vek (b\u00e9n\u00e9fices industriels et commerciaux, BIC): z n\u00e1jemn\u00e9ho jsou ode\u010dteny odpisy n\u00e1klady. Podle Sunday \u0414\u0430\u043b\u043c\u0430\u0441, partner ve spole\u010dnosti Cabinet Roche, chcete-li z\u00edskat tyto v\u00fdhody, majitel by m\u011bl m\u00edt n\u00e1jemce, alespo\u0148 t\u0159i ze \u010dty\u0159 slu\u017eeb: sn\u00eddan\u011b, pravideln\u00fd \u00faklid, dod\u00e1vka pr\u00e1dla a recepce z\u00e1kazn\u00edk\u016f. Krom\u011b toho, \u017ee pronaj\u00edmatel\u00e9, \u0441\u0434\u0430\u044e\u0449\u0438\u0435 m\u00edstnosti o rozloze necel\u00fdch 14 m2 za 30-45 euro\/m2 a v\u00edce (\u010d\u00e1stka z\u00e1vis\u00ed od obce), platit dal\u0161\u00ed ro\u010dn\u00ed da\u0148. Sazba pro za\u0159\u00edzen\u00fdch studi\u00ed je maxim\u00e1ln\u011b 10 %.<\/p>\n

S l\u00e9ty nemovitost\u00ed se st\u00e1v\u00e1 dra\u017e\u0161\u00ed, a pro dal\u0161\u00ed prodej majitel dok\u00e1\u017ee vyt\u011b\u017eit zisk. Rozd\u00edl mezi cenou, za kterou p\u0159edm\u011bt koupil a cenou, za kterou byl pozd\u011bji prod\u00e1n, osvobozeny od dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f (l ‚ imp\u00f4t sur les plus-values immobili\u00e8res). Od 1. srpna 2015 ob\u010dan\u00e9 v\u0161ech zem\u00ed plat\u00ed, \u017ee s pevnou \u00farokovou sazbou 40,5 % (v\u010detn\u011b spole\u010densk\u00e9 setk\u00e1n\u00ed, jeho\u017e velikost je 15,5 %, a speci\u00e1ln\u00ed prodlou\u017een\u00ed, da\u0148 6 %). Mo\u017en\u00fd odpo\u010det ze zdaniteln\u00e9ho z\u00e1kladu. Je-li doba trv\u00e1n\u00ed vlastnictv\u00ed je 17-18 let, odpo\u010det rovn\u00e1 24 %. Odpo\u010det se po\u010d\u00edt\u00e1 ne z tr\u017en\u00ed hodnoty objektu, a rozd\u00edl mezi n\u00e1klady na n\u00e1kup a prodej.<\/p>\n

Prvn\u00ed prodej nemovitost\u00ed nerezidenty mohou b\u00fdt osvobozeni od dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f p\u0159i spln\u011bn\u00ed n\u011bkter\u00fdch podm\u00ednek.<\/p>\n

Od 1. srpna 2015 ob\u010dan\u00e9 v\u0161ech zem\u00ed se plat\u00ed da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f ve v\u00fd\u0161i 19 %. K n\u011bmu se p\u0159id\u00e1 spole\u010densk\u00e9 setk\u00e1n\u00ed 15,5 % a speci\u00e1ln\u00ed prodlou\u017een\u00ed, da\u0148 6 %.<\/p>\n

Uplat\u0148uj\u00ed da\u0148ov\u00e9 slevy, hodnota, kter\u00e1 z\u00e1vis\u00ed na tom, kolik \u010dasu nemovitost\u00ed byl v majetku. Slevy pro da\u0148 z p\u0159\u00edjm\u016f (19 nebo 33,33 %) tvo\u0159\u00ed 6 %, pokud nemovitost vlastnil od 6 let do 21 let, nebo 4% u 22-ho roku. Po 22 letech vlastnictv\u00ed majitel\u016f nemovitost\u00ed jsou osvobozeny od t\u00e9to dan\u011b. Slevy pro spole\u010densk\u00e9 setk\u00e1n\u00ed (15,5 %) tvo\u0159\u00ed 1,65 %, pokud nemovitost vlastnil od 6 let do 21 let, o 1,6%, pro 22-t\u00e9ho roku, 9 %, pokud je nemovitost ve vlastnictv\u00ed 23-30 let. Po 30 letech se majitel\u00e9 osvobozeni od placen\u00ed soci\u00e1ln\u00edho sb\u011bru. Nerezident\u016f, nen\u00ed ve francouzsk\u00e9 syst\u00e9mem soci\u00e1ln\u00edho zabezpe\u010den\u00ed, od poplatk\u016f osvobozeny. Ti, kdo platil soci\u00e1ln\u00ed poplatky, mohou podat odvol\u00e1n\u00ed na n\u00e1vrat finan\u010dn\u00edch prost\u0159edk\u016f v da\u0148ov\u00e9 slu\u017eby v m\u00edst\u011b registrace ve Francii do 31 prosince 2015.<\/p>\n

P\u0159i prodeji nemovitosti po 1 ledna 2013 plat\u00ed dal\u0161\u00ed da\u0148.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Velikost zdaniteln\u00fdch
zhodnocen\u00ed kapit\u00e1lu (\u041d\u041f\u041a)<\/th>\n		Ceny<\/th>\n<\/tr>\n
50 001 \u2013 60 000<\/th>\n2 % \u2212 (60 000 \u2014 \u041d\u041f\u041a) \u00d7 1\/20<\/td>\n<\/tr>\n
60 001 \u2013 100 000<\/th>\n2 %<\/td>\n<\/tr>\n
100 001 \u2013 110 000<\/th>\n3 % \u2212 (110 000 \u2014 \u041d\u041f\u041a) \u00d7 1\/10<\/td>\n<\/tr>\n
110 001 \u2013 150 000<\/th>\n3 %<\/td>\n<\/tr>\n
150 001 \u2013 160 000<\/th>\n4 % \u2212 (160 000 \u2014 \u041d\u041f\u041a) \u00d7 15\/100<\/td>\n<\/tr>\n
160 001 \u2013 200 000<\/th>\n4 %<\/td>\n<\/tr>\n
200 001 \u2013 210 000<\/th>\n5 % \u2212 (210 000 \u2014 \u041d\u041f\u041a) \u00d7 20\/100<\/td>\n<\/tr>\n
210 001 \u2013 250 000<\/th>\n5 %<\/td>\n<\/tr>\n
250 001 \u2013 260 000<\/th>\n6 % \u2212 (260 000 \u2014 \u041d\u041f\u041a) \u00d7 25\/100<\/td>\n<\/tr>\n
V\u00edce ne\u017e 260 000<\/th>\n6 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ve Francii vlastnictv\u00ed majetku vydan\u00e9ho na spole\u010dnosti, je spojena s placen\u00edm ro\u010dn\u00ed dan\u011b nep\u0159\u00edm\u00e9 vlastnictv\u00ed<\/strong>, kter\u00fd se plat\u00ed ve v\u00fd\u0161i 3 % z tr\u017en\u00ed hodnoty. To plat\u00ed v\u0161echny pr\u00e1vnick\u00e9 osoby. C\u00edlem t\u00e9to dan\u011b proti da\u0148ov\u00fdm \u00fanik\u016fm na luxus, zhodnocen\u00ed kapit\u00e1lu a d\u011bdictv\u00ed.<\/p>\n

P\u0159i spln\u011bn\u00ed ur\u010dit\u00fdch podm\u00ednek jsou od t\u00e9to dan\u011b jsou osvobozeni majitel\u00e9, \u0441\u0434\u0430\u044e\u0449\u0438\u0435 za\u0159\u00edzenou nemovitost v kr\u00e1tk\u00e9 dob\u011b. „Majitel neplat\u00ed da\u0148 z kapit\u00e1lov\u00fdch n\u00e1klad\u016f, pokud \u010dinnosti z pron\u00e1jmu \u010dinil tak maxim\u00e1ln\u011b do p\u011bti let, a pokud je pr\u016fm\u011brn\u00e1 ro\u010dn\u00ed n\u00e1jemn\u00e9 se v posledn\u00edch dvou letech ni\u017e\u0161\u00ed ne\u017e 250 000 eur,“\u2014 \u0159\u00edk\u00e1 Sandy \u0414\u0430\u043b\u043c\u0430\u0441.<\/p>\n

Ve Francii existuje tak\u00e9 da\u0148 na uvoln\u011bn\u00fd nemovitost\u00ed<\/strong> (la taxe sur les logements vacants, TLV). Jim jsou \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 objekty le\u017e\u00edc\u00ed v \u043a\u043e\u043c\u043c\u0443\u043d\u0430\u0445 s po\u010dtem obyvatel v\u00edce ne\u017e 50 tis\u00edc lid\u00ed. Seznam obc\u00ed, v nich\u017e se plat\u00ed da\u0148, najdete na webov\u00fdch str\u00e1nk\u00e1ch Legifrance.Gouv.Fr. Pokud ubytov\u00e1n\u00ed nen\u00ed zam\u011bstn\u00e1v\u00e1 v\u00edce ne\u017e rok, sazba 12,5 %, od druh\u00e9ho roku \u2014 25 %. Da\u0148 z \u0432\u043c\u0435\u043d\u0435\u043d\u043d\u043e\u0433\u043e n\u00e1jemn\u00edho p\u0159\u00edjmu, kter\u00fd se vypo\u010d\u00edt\u00e1 na z\u00e1klad\u011b \u00fadaj\u016f z trhu s ohledem na charakteristiky nemovitosti.<\/p>\n

Ostatn\u00ed dan\u011b<\/h2>\n

Ve Francii existuje da\u0148 z nemovitost\u00ed<\/strong> (l ‚ imp\u00f4t sur les successions). Jeho sazba (5-60 %), z\u00e1vis\u00ed od hodnoty majetku a m\u00edry p\u0159\u00edbuznosti d\u011bdice. Nejsou zdan\u011bny majetek, kter\u00fd p\u0159ech\u00e1z\u00ed z jednoho man\u017eela na druh\u00e9ho. V prvn\u00ed \u0159ad\u011b d\u011bdictv\u00ed dostanou d\u011bti a rodi\u010de. Pro tuto kategorii osob se sazba pohybuje od 5 % (pro nemovitosti levn\u011bj\u0161\u00ed 8 072 eur) do 45 % (pro nemovitosti dra\u017e\u0161\u00ed 1 805 677 euro). Druh\u00fd na \u0159ad\u011b brat\u0159i a sestry. Oni plat\u00ed da\u0148 ve v\u00fd\u0161i 35 % (pro nemovitosti levn\u011bj\u0161\u00ed 24 430 euro) do 45 % (pro nemovitosti dra\u017e\u0161\u00ed 24 430 eur). Ceny pro ostatn\u00ed d\u011bdice tvo\u0159\u00ed 55-60 %. K dispozici je tak\u00e9 da\u0148ov\u00e1 sleva 100 tis\u00edc eur.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Osobou povinnou k dani
n\u00e1klady<\/th>\n		Ceny<\/th>\n<\/tr>\n
P\u0159ed 8 072<\/th>\n5<\/td>\n<\/tr>\n
8 072 \u2013 12 109<\/th>\n10<\/td>\n<\/tr>\n
12 109 \u2013 15 932<\/th>\n15<\/td>\n<\/tr>\n
15 932 \u2013 552 324<\/th>\n20<\/td>\n<\/tr>\n
552 324 \u2013 902 838<\/th>\n30<\/td>\n<\/tr>\n
902 838 \u2013 1 805 677<\/th>\n40<\/td>\n<\/tr>\n
V\u00edce ne\u017e 1 805 677<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Francouzsk\u00e1 nemovitost\u00ed, kter\u00e9 vlastn\u00ed rezidentem, podl\u00e9h\u00e1 dan\u011b d\u011bdick\u00e9 v souladu s francouzsk\u00fdm pr\u00e1vem. Aby se zabr\u00e1nilo francouzsk\u00e9ho zdan\u011bn\u00ed, m\u011bl by si vybrat cestu vlastnictv\u00ed nemovitosti prost\u0159ednictv\u00edm spole\u010dnosti. V tomto p\u0159\u00edpad\u011b se budou vztahovat z\u00e1kony zem\u011b bydli\u0161t\u011b kde jako vlastn\u00edk.<\/p>\n

\u010clov\u011bk, kter\u00fd \u017eije ve Francii v\u00edce ne\u017e 180 dn\u00ed v roce, je pova\u017eov\u00e1n za da\u0148ov\u00e9ho rezidenta zem\u011b, a je povinen ka\u017edoro\u010dn\u011b pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, i kdy\u017e nen\u00ed jejich. Maxim\u00e1ln\u00ed sazba dan\u011b z p\u0159\u00edjmu<\/strong> (imp\u00f4t sur le revenu) dosahuje 45 %. Majitel\u00e9 super-vysok\u00e9 p\u0159\u00edjmy (v\u00edce ne\u017e 1 milion euro) platit dal\u0161\u00ed 3-4 % nav\u00edc k z\u00e1kladn\u00ed sazb\u011b.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Zisk, euro<\/th>\nSazba, %<\/th>\n<\/tr>\n
Do 5 963<\/th>\n0<\/td>\n<\/tr>\n
5 964 \u2013 11 896<\/th>\n5,5<\/td>\n<\/tr>\n
11 897 \u2013 26 420<\/th>\n14<\/td>\n<\/tr>\n
26 421 \u2013 70 830<\/th>\n30<\/td>\n<\/tr>\n
70 830 \u2013 150 000<\/th>\n41<\/td>\n<\/tr>\n
150 001 \u2013 1 000 000<\/th>\n45<\/td>\n<\/tr>\n
V\u00edce ne\u017e 1 000 000<\/th>\n48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Obdoba dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2014 sazba dan\u011b pr\u00e1vnick\u00fdch osob<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s). V obecn\u00e9m p\u0159\u00edpad\u011b jeho sazba \u010din\u00ed 33,33 %. Pro mal\u00e9 a st\u0159edn\u00ed podniky, 75 % kter\u00fd pat\u0159\u00ed soukrom\u00fdm osob\u00e1m, s obchodn\u00edm obratem alespo\u0148 7 630 000 eur a ziskem m\u00e9n\u011b ne\u017e 38 120 euro, sazba je 15% z prvn\u00edch 38 120 eur p\u0159\u00edjmy, zb\u00fdvaj\u00edc\u00ed \u010d\u00e1stku je zdan\u011bn 33,33 %.<\/p>\n

Na rozd\u00edl od mnoha jin\u00fdch evropsk\u00fdch zem\u00ed, ve Francii, tam je da\u0148 z bohatstv\u00ed<\/strong>, nebo da\u0148 solidarity na stav (imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). Tuto da\u0148 plat\u00ed ti, jejich\u017e majetek ve Francii maj\u00ed hodnotu v\u00edce ne\u017e 1,3 miliardy eur. Ceny z\u00e1vis\u00ed na hodnot\u011b nemovitosti. V\u00fdpo\u010det ISF lze pomoc\u00ed kalkula\u010dky.<\/p>\n\n\n\n\n\n\n\n\n\n
Osobou povinnou k dani
hodnota aktiv,
tis\u00edc euro<\/th>\n		Sazba, %<\/th>\n<\/tr>\n
Do 800<\/th>\n0<\/td>\n<\/tr>\n
800 \u2013 1 300<\/th>\n0,5<\/td>\n<\/tr>\n
1 300 \u2013 2 570<\/th>\n0,7<\/td>\n<\/tr>\n
2 570 \u2013 5 000<\/th>\n1<\/td>\n<\/tr>\n
5 000 \u2013 10 000<\/th>\n1,25<\/td>\n<\/tr>\n
V\u00edce ne\u017e 10 000<\/th>\n1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Existuj\u00ed r\u016fzn\u00e9 zp\u016fsoby, jak vyhnout se placen\u00ed t\u00e9to dan\u011b, nap\u0159\u00edklad, m\u016f\u017eete dokon\u010dit n\u00e1kup na Ob\u010danskou spole\u010dnost za transakce s nemovitostmi (Soci\u00e9t\u00e9 civile immobili\u00e8re, SCI).<\/p>\n

Nap\u0159\u00edklad, da\u0148 na bohatstv\u00ed neplat\u00ed ti, kte\u0159\u00ed pronajmout za\u0159\u00edzen\u00fd byt na kr\u00e1tkodob\u00fd pron\u00e1jem se slu\u017ebami.<\/p>\n

„Takov\u00fd majitel je vn\u00edm\u00e1na jako „profesion\u00e1ln\u00ed trh s n\u00e1jemn\u00edm bydlen\u00edm“: v p\u0159\u00edpad\u011b, \u017ee nemovitost pou\u017e\u00edv\u00e1 pro profesion\u00e1ln\u00ed \u010dinnost v zemi, majitel nemovitosti je osvobozen od dan\u011b solidarity na stav“,\u2014 \u0159\u00edk\u00e1 Sandy \u0414\u0430\u043b\u043c\u0430\u0441.<\/p>\n

Julia \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"

Francie stabiln\u011b za\u0159adil do top 15 nejpopul\u00e1rn\u011bj\u0161\u00edch zem\u00ed pro n\u00e1kup nemovitost\u00ed. Jedna z nej\u010dast\u011bj\u0161\u00edch ot\u00e1zek, kter\u00e9 kupuj\u00edc\u00ed zad\u00e1v\u00e1 odborn\u00edk\u016fm Tranio.Ru,<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[133],"tags":[],"class_list":["post-980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danove-informace-ve-francii"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"cs","enabled_languages":["ru","uk","en","de","fr","it","es","pl","pt","bg","cs","da","et","fi","hr","hu","lt","lv","mk","no","ro","sk","sl","sq","sr","tr","nl","am","ca","sv"],"languages":{"ru":{"title":false,"content":false,"excerpt":false},"uk":{"title":false,"content":false,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false},"de":{"title":false,"content":false,"excerpt":false},"fr":{"title":false,"content":false,"excerpt":false},"it":{"title":false,"content":false,"excerpt":false},"es":{"title":false,"content":false,"excerpt":false},"pl":{"title":false,"content":false,"excerpt":false},"pt":{"title":false,"content":false,"excerpt":false},"bg":{"title":false,"content":false,"excerpt":false},"cs":{"title":true,"content":true,"excerpt":false},"da":{"title":false,"content":false,"excerpt":false},"et":{"title":false,"content":false,"excerpt":false},"fi":{"title":false,"content":false,"excerpt":false},"hr":{"title":false,"content":false,"excerpt":false},"hu":{"title":false,"content":false,"excerpt":false},"lt":{"title":false,"content":false,"excerpt":false},"lv":{"title":false,"content":false,"excerpt":false},"mk":{"title":false,"content":false,"excerpt":false},"no":{"title":false,"content":false,"excerpt":false},"ro":{"title":false,"content":false,"excerpt":false},"sk":{"title":false,"content":false,"excerpt":false},"sl":{"title":false,"content":false,"excerpt":false},"sq":{"title":false,"content":false,"excerpt":false},"sr":{"title":false,"content":false,"excerpt":false},"tr":{"title":false,"content":false,"excerpt":false},"nl":{"title":false,"content":false,"excerpt":false},"am":{"title":false,"content":false,"excerpt":false},"ca":{"title":false,"content":false,"excerpt":false},"sv":{"title":false,"content":false,"excerpt":false}}},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts\/980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/comments?post=980"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts\/980\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/media?parent=980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/categories?post=980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/tags?post=980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}