{"id":985,"date":"2020-02-12T00:11:42","date_gmt":"2020-02-11T21:11:42","guid":{"rendered":"http:\/\/nalog.fr\/csdan-z-bohatstvi-ve-francii\/"},"modified":"2020-02-12T00:11:42","modified_gmt":"2020-02-11T21:11:42","slug":"csdan-z-bohatstvi-ve-francii","status":"publish","type":"post","link":"https:\/\/nalog.fr\/cs\/csdan-z-bohatstvi-ve-francii\/","title":{"rendered":"Da\u0148 z bohatstv\u00ed ve Francii"},"content":{"rendered":"

Da\u0148 z bohatstv\u00ed, nebo da\u0148 solidarity na stav (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 je to da\u0148, kterou ka\u017edoro\u010dn\u011b plat\u00ed ve Francii od fyzick\u00fdch osob, jeho\u017e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 majetek v hodnot\u011b v\u00edce ne\u017e 1,3 milion\u016f euro.<\/p>\n

ISF vytvo\u0159en v r\u00e1mci z\u00e1kona o financ\u00edch v roce 1989. Od roku 1982 do 1987 letech tam byl podobn\u00fd da\u0148 na velk\u00e9 \u0161t\u011bst\u00ed (Imp\u00f4t sur les Grandes Osudy, IGF).<\/p>\n

V roce 2013 v\u00edce ne\u017e 300 tis\u00edc rodin ve Francii zaplatili ISF, \u010d\u00edm\u017e se rozpo\u010det zem\u011b 4,39 miliardy eur. Pr\u016fm\u011brn\u00e1 \u010d\u00e1stka dan\u011b na jednu dom\u00e1cnost \u010dinila 14 tis\u00edc euro.<\/p>\n

Kdo plat\u00ed<\/h2>\n

Dan\u011b plat\u00ed v da\u0148ov\u00fdch obyvatel\u00e9 Francie, tak i nerezidenti. Pro rezidenty da\u0148ov\u011b uznateln\u00e9 majetek ve Francii a v zahrani\u010d\u00ed pro nerezidenty \u2014 pouze majetek ve Francii.<\/p>\n

Svobodn\u00ed lid\u00e9 plat\u00ed ISF samostatn\u011b, man\u017eel\u00e9, \u0441\u043e\u0436\u0438\u0442\u0435\u043b\u0438 a osoby, \u0437\u0430\u043a\u043b\u044e\u0447\u0438\u0432\u0448\u0438\u0435 civiln\u00ed smlouva o solidarit\u011b (PACS),\u2014 spole\u010dn\u011b.<\/p>\n

\u017de da\u0148ov\u011b uznateln\u00e9<\/h2>\n

P\u0159\u00edjmy (plat, p\u0159\u00edjem z pron\u00e1jmu, atd.) tyto uznateln\u00e9 nejsou. ISF se vztahuje na p\u0159edm\u011btech luxusu a jde o nejdra\u017e\u0161\u00ed nemovitosti, auta, jachty, letadla, \u0161perky, kon\u011b, stejn\u011b jako akci\u00ed, dluhopis\u016f a jin\u00fdch typ\u016f cenn\u00fdch pap\u00edr\u016f. Nemovitosti ve Francii je t\u00edmto zdan\u011bn\u00ed na z\u00e1klad\u011b tr\u017en\u00ed hodnoty.<\/p>\n

V\u00fdpo\u010det<\/h2>\n

ISF se plat\u00ed na progresivn\u00ed stupnici, rozd\u011blen\u00e1 na \u0161est \u010d\u00e1st\u00ed. Da\u0148 se plat\u00ed z \u010dist\u00e9ho zdaniteln\u00e9ho hodnoty. Zdaniteln\u00e1 hodnota je rozd\u011blena na \u010d\u00e1sti, z nich\u017e ka\u017ed\u00e1 je zdan\u011bn od 0 do 1,5 %. Prvn\u00edch 800 tis\u00edc eur majetku v hodnot\u011b v\u00edce ne\u017e 1,3 miliardy kter\u00e9 nejsou zdan\u011bny. K dal\u0161\u00edmu rozsahu od 800 tis\u00edc do 1,3 milionu uplat\u0148uje sazba 0,5 % 1,3 milion\u016f na 2,57 miliardy \u2014 sazba 0,7 %, a tak d\u00e1le.<\/p>\n\n\n\n\n\n\n\n\n\n
\u010cist\u00e1 \u043d\u0430\u043b\u043e\u0433\u043e-
z\u00e1klad
n\u00e1klady
majetek (A),
milion\u016f eur<\/th>\n		Sazba,
%<\/th>\n		Vzorec pro v\u00fdpo\u010det<\/th>\n\u010c\u00e1stka dan\u011b,
euro<\/th>\n<\/tr>\n
M\u00e9n\u011b ne\u017e 0,8<\/th>\n000<\/td>\nA \u00d7 0<\/td>\n0<\/td>\n<\/tr>\n
0,8 \u2013 1,3<\/th>\n00,5<\/td>\n(A \u00d7 0,005) \u2212 4 000 \u20ac<\/td>\n0 \u2013 1 250<\/td>\n<\/tr>\n
1,3 \u2013 2,57<\/th>\n00,7<\/td>\n(A \u00d7 0,007) \u2212 6 600 \u20ac<\/td>\n1 250 \u2013 11 390<\/td>\n<\/tr>\n
2,57 \u2013 5<\/th>\n001<\/td>\n(A \u00d7 0,01) \u2212 14 310 \u20ac<\/td>\n11 390 \u2013 35 690<\/td>\n<\/tr>\n
5-10<\/th>\n1,25<\/td>\n(A \u00d7 0,0125) \u2212 26 810 \u20ac<\/td>\n35 690 \u2013 98 190<\/td>\n<\/tr>\n
V\u00edce ne\u017e 10<\/th>\n01,5<\/td>\n(A \u00d7 0,015) \u2212 51 810 \u20ac<\/td>\nOd 98 190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pro v\u00fdpo\u010det ISF m\u016f\u017eete pou\u017e\u00edt on-line kalkul\u00e1tor.<\/p>\n

Da\u0148ov\u00e9 slevy a odpo\u010dty<\/h2>\n

Nemovitosti stoj\u00ed od 1,3 milionu do 1,4 milionu (A) se vztahuje sleva, kter\u00e1 se vypo\u010dte takto: z \u010d\u00e1stky dan\u011b do slevu ode\u010dte v\u00fdsledek z\u00edskan\u00fd ze vzorce 17 500 euro (0,0125 \u00d7 A).<\/p>\n

Krom\u011b toho, zcela nebo \u010d\u00e1ste\u010dn\u011b od dan\u011b jsou osvobozeny:<\/p>\n

    \n
  • um\u011bleck\u00e9 p\u0159edm\u011bty star\u0161\u00ed 100 let a sb\u011bratelskou vozy star\u0161\u00ed 25 let: osvobozen\u00ed od ISF na 100 %;<\/li>\n
  • majetek, pou\u017e\u00edv\u00e1 v profesion\u00e1ln\u00ed \u00fa\u010dely (zem\u011bd\u011blsk\u00e9 p\u016fdy, l\u00e9ka\u0159sk\u00e9 pokoje, pracovny a ostatn\u00ed): osvobozen\u00ed od dan\u011b na 100 %;<\/li>\n
  • nemovitost\u00ed pro prim\u00e1rn\u00ed bydli\u0161t\u011b: osvobozen\u00ed a\u017e 30% z ISF a odpo\u010det \u00farok\u016f z \u00fav\u011br\u016f;<\/li>\n
  • dary nadac\u00ed, p\u0159in\u00e1\u0161\u00ed prosp\u011bch ve\u0159ejnosti (Fond abbe Pierre, „Restaurac\u00ed Srdce“, Arm\u00e1da sp\u00e1sy a dal\u0161\u00ed): ISF kles\u00e1 na 75 %, maxim\u00e1ln\u00ed sleva \u2014 50 tis\u00edc eur;<\/li>\n
  • lesn\u00ed p\u016fda: z da\u0148ov\u00e9ho z\u00e1kladu ode\u010d\u00edst a\u017e 50 % n\u00e1klad\u016f na n\u00e1kup, osvobozen\u00ed od ISF a\u017e 75 %;<\/li>\n
  • vinice: osvobozen\u00ed od dan\u011b a\u017e 75 %;<\/li>\n
  • prost\u0159edky, p\u0159eklad na \u00fa\u010dty fond\u016f FCPI ISF a FIP ISF: odpo\u010det a\u017e do v\u00fd\u0161e 50 %;<\/li>\n
  • podniky: da\u0148 sn\u00ed\u017eena na 50 %.<\/li>\n<\/ul>\n

    Term\u00edny plateb<\/h2>\n

    Pokud zdaniteln\u00e1 hodnota nemovitosti se pohybuje od 1,3 milionu do 2,57 miliardy eur, lh\u016fta pro placen\u00ed dan\u011b \u2014 15. z\u00e1\u0159\u00ed, pokud jsou n\u00e1klady vy\u0161\u0161\u00ed \u2014 16 \u010dervna. Term\u00edn pro nerezidenty \u2014 1. z\u00e1\u0159\u00ed.<\/p>\n

    P\u0159i \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0435 platby do 30 dn\u00ed je \u00fa\u010dtov\u00e1n poplatek ve v\u00fd\u0161i 10 % z \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0435\u0433\u043e\u0441\u044f ISF, v\u00edce tohoto obdob\u00ed \u2014 40 %. U nich\u017e jsou \u00faroky: 0,4 % za m\u011bs\u00edc a 4,8 % ro\u010dn\u011b.<\/p>\n

    \u2022<\/p>\n

    „Zapojen\u00ed \u00fav\u011bru na n\u00e1kup nemovitosti d\u00e1v\u00e1 \u0159adu v\u00fdhod, ale tak\u00e9 zbavuje kupuj\u00edc\u00edho od dan\u011b z bohatstv\u00ed. Doporu\u010dujeme v\u0161em na\u0161im z\u00e1kazn\u00edk\u016fm z\u00edsk\u00e1vat \u00fav\u011bry na n\u00e1kup, a v\u017edy je mo\u017en\u00e9 doporu\u010dit n\u011bjak\u00fd dobr\u00fd \u00fav\u011brov\u00e9ho makl\u00e9\u0159e“,\u2014 \u0159\u00edk\u00e1 Elena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430, mana\u017eer Tranio.Ru.<\/p>\n

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

    Da\u0148 z bohatstv\u00ed, nebo da\u0148 solidarity na stav (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 je to da\u0148, kterou<\/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-985","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\/985","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=985"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts\/985\/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=985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/categories?post=985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/tags?post=985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}