{"id":986,"date":"2020-02-12T00:12:07","date_gmt":"2020-02-11T21:12:07","guid":{"rendered":"http:\/\/nalog.fr\/csjak-optimalizovat-dane-dedicke-ve-francii\/"},"modified":"2020-02-12T00:12:07","modified_gmt":"2020-02-11T21:12:07","slug":"csjak-optimalizovat-dane-dedicke-ve-francii","status":"publish","type":"post","link":"https:\/\/nalog.fr\/cs\/csjak-optimalizovat-dane-dedicke-ve-francii\/","title":{"rendered":"Jak optimalizovat dan\u011b d\u011bdick\u00e9 ve Francii"},"content":{"rendered":"

Stejn\u011b jako v mnoha jin\u00fdch zem\u00edch, ve Francii existuje da\u0148 z nemovitost\u00ed (l ‚ imp\u00f4t sur les successions). To plat\u00ed i nerezidenti. \u010c\u00e1stka m\u016f\u017ee dos\u00e1hnout a\u017e n\u011bkolika des\u00edtek tis\u00edc eur.<\/p>\n

„Jako obvykle, kupuj\u00edc\u00ed uva\u017eujete o optimalizaci dan\u00ed, pokud \u010d\u00e1stka n\u00e1kupu nad 500 tis\u00edc euro. V p\u0159\u00edpad\u011b m\u00e9n\u011b n\u00e1kladn\u00e9 nemovitost\u00ed da\u0148 d\u011bdick\u00e1 nebude tak v\u00fdrazn\u00fd,“\u2014 \u0159\u00edk\u00e1 Elena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430, mana\u017eer prodeje Tranio.com.<\/p>\n

Vyhnout se placen\u00ed dan\u011b d\u011bdick\u00e9, mohou jen n\u011bkte\u0159\u00ed \u010dlenov\u00e9 rodiny. Pro v\u0161echny ostatn\u00ed obj\u00ed\u017e\u010fky nen\u00ed stanovena, s v\u00fdjimkou upu\u0161t\u011bn\u00ed od p\u0159en\u00e1\u0161en\u00e9ho majetku. Nicm\u00e9n\u011b, existuje n\u011bkolik legitimn\u00edch zp\u016fsob\u016f, jak to ud\u011blat tak, aby se d\u011bdicov\u00e9 platili m\u00e9n\u011b.<\/p>\n

Disponoval rodinn\u00fdm poutem<\/h2>\n

Dan\u011b d\u011bdick\u00e9 osvobozen\u00ed majetku, kter\u00fd p\u0159ech\u00e1z\u00ed z jednoho man\u017eela na druh\u00e9ho, stejn\u011b jako p\u0159i p\u0159ed\u00e1v\u00e1n\u00ed d\u011bdictv\u00ed partnerovi, souvis\u00ed s mrtv\u00fdm PACS (ob\u010dansk\u00e1 smlouva solidarity). V\u0161ichni ostatn\u00ed d\u011bdicov\u00e9 plat\u00ed ve v\u00fd\u0161i od 5 do 60 %, v z\u00e1vislosti na hodnot\u011b majetku a m\u00edry p\u0159\u00edbuznosti.<\/p>\n

Tato da\u0148 tak\u00e9 neplat\u00ed brat\u0159i nebo sestry zem\u0159el\u00e9ho, kte\u0159\u00ed neust\u00e1le \u017eili s n\u00edm v pr\u016fb\u011bhu p\u011bti let a\u017e do jeho smrti se pod\u00edlely na man\u017eelstv\u00ed (byli rozveden\u00ed nebo byly \u0432\u0434\u043e\u0432\u0446\u0430\u043c\u0438) a byly star\u0161\u00ed ne\u017e 50 let nebo jsou neschopn\u00fd z d\u016fvodu nemoci.<\/p>\n

N\u011bkter\u00e9 kategorie d\u011bdic\u016f jsou da\u0148ov\u00e9 slevy.<\/p>\n<\/p>\n

Slevy d\u011bdick\u00e9 dan\u011b
pro r\u016fzn\u00e9 kategorie d\u011bdic\u016f<\/h3>\n\n\n\n\n\n\n\n\n\n
Kategorie
d\u011bdice<\/th>\n		Da\u0148ov\u00e1 sleva,
euro<\/td>\n<\/tr>\n
D\u011bti, rodi\u010de,
babi\u010dky a d\u011bde\u010dky,
prababi\u010dka
a \u043f\u0440\u0430\u0434\u0435\u0434\u0443\u0448\u043a\u0438<\/th>\n		100 000<\/td>\n<\/tr>\n
Vnou\u010data a velk\u00fd-vnuci<\/th>\n001 594<\/td>\n<\/tr>\n
Brat\u0159i a sestry<\/th>\n015 932<\/td>\n<\/tr>\n
Synovci<\/th>\n007 967<\/td>\n<\/tr>\n
Osoby se zdravotn\u00edm posti\u017een\u00edm<\/th>\n159 325<\/td>\n<\/tr>\n
Dal\u0161\u00ed<\/th>\n001 594<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

To znamen\u00e1, \u017ee p\u0159i p\u0159enosu d\u011bdictv\u00ed, nap\u0159\u00edklad od rodi\u010d\u016f d\u011btem k dani d\u011bdick\u00e9, nebudou vyb\u00edr\u00e1ny 100 tis\u00edc eur z celkov\u00e9 hodnoty nemovitosti.<\/p>\n

B\u00fdt za zvl\u00e1\u0161tn\u00edch okolnost\u00ed<\/h2>\n

Od dan\u011b d\u011bdick\u00e9 jsou osvobozeny d\u011bdicov\u00e9 ob\u011bt\u00ed v\u00e1lek a teroristick\u00fdch \u00fatok\u016f, vojensk\u00fdch, kte\u0159\u00ed zem\u0159eli v pr\u016fb\u011bhu vojensk\u00fdch operac\u00ed, hasi\u010di, policist\u00e9, \u0436\u0430\u043d\u0434\u0430\u0440\u043c\u043e\u0432, celn\u00edch \u00fa\u0159edn\u00edk\u016f, kte\u0159\u00ed zem\u0159eli p\u0159i v\u00fdkonu slu\u017eebn\u00edch povinnost\u00ed.<\/p>\n

Krom\u011b toho, dan\u011b d\u011bdick\u00e9 nen\u00ed zaplacen\u00e9 p\u0159i p\u0159evodu nemovitosti, kter\u00e1 je registrov\u00e1na jako pam\u00e1tn\u00edk historie. \u010c\u00e1ste\u010dn\u011b osvobozeny od dan\u011b, ti, kte\u0159\u00ed obdr\u017e\u00ed d\u011bdictv\u00ed zem\u011bd\u011blsk\u00e9 p\u016fdy a lesn\u00ed p\u016fdy.<\/p>\n

„\u0420\u0430\u0441\u0447\u043b\u0435\u043d\u0438\u0442\u044c“ vlastnictv\u00ed<\/h2>\n

Ve francouzsk\u00e9m pr\u00e1vu existuje pojem „roztrh\u00e1n\u00ed“ vlastnictv\u00ed (d\u00e9membrement de propri\u00e9t\u00e9): kdy\u017e, nap\u0159\u00edklad, rodi\u010d pat\u0159\u00ed \u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442 (pr\u00e1vo na u\u017e\u00edv\u00e1n\u00ed nemovitost\u00ed), a d\u011bdic-syn \u2014 nue propri\u00e9t\u00e9 (nemovitosti bez pr\u00e1va na u\u017e\u00edv\u00e1n\u00ed, nebo jednodu\u0161e zdi).<\/p>\n

„Roztrh\u00e1n\u00ed“ vlastnictv\u00ed umo\u017e\u0148uje sn\u00ed\u017eit dan\u011b d\u011bdick\u00e9 na 40-50 %. Da\u0148 se po\u010d\u00edt\u00e1 pouze z ceny pod\u00edlu nue propri\u00e9t\u00e9. Nap\u0159\u00edklad, pokud otec p\u0159ed\u00e1v\u00e1 d\u011bdic nemovitosti bez pr\u00e1va na u\u017e\u00edv\u00e1n\u00ed (to je, jen st\u011bny) stoj\u00ed 260 tis\u00edc eur ve v\u011bku 59 let, da\u0148 bude \u010dinit 4 194 euro, v 62 letech \u2014 9 394 eur. \u010c\u00edm d\u0159\u00edve rodi\u010de „\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u044f\u044e\u0442“ majetek, t\u00edm m\u00e9n\u011b d\u011bti zaplat\u00ed. Po smrti rodi\u010d\u016f d\u011bdic dostane \u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442 obnoven\u00ed pln\u00e9 vlastnictv\u00ed a ani\u017e by platili da\u0148.<\/p>\n

Pokladna majetek na SCI a vz\u00edt si \u00fav\u011br<\/h2>\n

SCI \u2014 Ob\u010dansk\u00e1 spole\u010dnost na transakce s nemovitostmi (la soci\u00e9t\u00e9 civile immobili\u00e8re). P\u0159i koupi nemovitosti na \u00fav\u011br na tuto spole\u010dnost je v\u00fdrazn\u011b sn\u00ed\u017eena da\u0148 d\u011bdickou a darovac\u00ed.<\/p>\n

Je t\u0159eba proj\u00edt tyto f\u00e1ze: zalo\u017eit SCI, koupit na tuto firmu nemovitost na \u00fav\u011br, „\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u0438\u0442\u044c“ majetek a p\u0159edat ji v dar d\u011bdice. P\u0159i daru \u010d\u00e1stka hypot\u00e9ky se ode\u010d\u00edtaj\u00ed z hodnoty pod\u00edlu SCI. P\u0159\u00edklad: otec je ve v\u011bku 59 let, se p\u0159en\u00e1\u0161\u00ed do dar majetku, kdy\u017e zbytku \u00fav\u011bru 50 tis\u00edc euro, p\u0159i\u010dem\u017e pod\u00edl na vlastnictv\u00ed bez pr\u00e1va na u\u017e\u00edv\u00e1n\u00ed (nue-propri\u00e9t\u00e9) se odhaduj\u00ed na 105 tis\u00edc eur (50 % z 210 tis\u00edc celkov\u00fdch n\u00e1klad\u016f). V takov\u00e9m p\u0159\u00edpad\u011b se \u010d\u00e1stka dan\u011b bude \u010dinit pouh\u00fdch 250 eur.<\/p>\n

„Koup\u011b nemovitosti na SCI \u2014 nejb\u011b\u017en\u011bj\u0161\u00ed zp\u016fsob, kter\u00fd se t\u011b\u0161\u00ed na to, aby v\u00fdrazn\u011b sn\u00ed\u017eit dan\u011b d\u011bdick\u00e9. Ob\u010danskou spole\u010dnost mohou tvo\u0159it minim\u00e1ln\u011b dv\u011b osoby, maxim\u00e1ln\u00ed po\u010det \u00fa\u010dastn\u00edk\u016f nen\u00ed omezen“,\u2014 \u0159\u00edk\u00e1 Elena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430.<\/p>\n

Investovat do \u017eivotn\u00edho poji\u0161t\u011bn\u00ed<\/h2>\n

\u017divotn\u00ed poji\u0161t\u011bn\u00ed (assurance-vie) umo\u017e\u0148uje p\u0159enos bez dan\u011b z majetku n\u00e1klady a\u017e do 152,5 tis\u00edc euro, bez ohledu na stupe\u0148 p\u0159\u00edbuznosti. Tato metoda funguje v p\u0159\u00edpad\u011b, pokud poji\u0161t\u011bn\u00fd zaplatil pojistn\u00e9 a\u017e do dosa\u017een\u00ed 70 let. Pokud p\u0159\u00edjemce \u010d\u00e1stka p\u0159esahuje 902 838 eur (po slev\u011b), dan\u011b d\u011bdick\u00e9 dos\u00e1hne 25 %, pokud je \u010d\u00e1stka ni\u017e\u0161\u00ed ne\u017e \u2014 20 %.<\/p>\n

P\u0159ev\u00e9st majetek ka\u017ed\u00fdch 15 let<\/h2>\n

Da\u0148ov\u00e9 slevy jsou po\u010d\u00edt\u00e1ny ka\u017ed\u00fdch 15 let. To je, moudr\u00e9 rodi\u010de mohou ka\u017ed\u00fdch 15 let p\u0159en\u00e1\u0161et na 100 tis\u00edc eur bez dan\u011b (za 200 tis\u00edc, pokud jsou nositeli oba rodi\u010de, nebo 400 tis\u00edc eur, pokud se dva rodi\u010de p\u0159ed\u00e1vaj\u00ed majetek dv\u011bma d\u011btem).<\/p>\n

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

Stejn\u011b jako v mnoha jin\u00fdch zem\u00edch, ve Francii existuje da\u0148 z nemovitost\u00ed (l ‚ imp\u00f4t sur les successions). To plat\u00ed<\/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-986","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\/986","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=986"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts\/986\/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=986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/categories?post=986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/tags?post=986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}