{"id":990,"date":"2020-02-12T00:13:42","date_gmt":"2020-02-11T21:13:42","guid":{"rendered":"http:\/\/nalog.fr\/csjak-probiha-dedeni-nemovitosti-v-evrope\/"},"modified":"2020-02-12T00:13:42","modified_gmt":"2020-02-11T21:13:42","slug":"csjak-probiha-dedeni-nemovitosti-v-evrope","status":"publish","type":"post","link":"https:\/\/nalog.fr\/cs\/csjak-probiha-dedeni-nemovitosti-v-evrope\/","title":{"rendered":"Jak prob\u00edh\u00e1 d\u011bd\u011bn\u00ed nemovitost\u00ed v Evrop\u011b"},"content":{"rendered":"<p>Podle studie britsk\u00e9 spole\u010dnosti Rightmove, 60 % kupuj\u00edc\u00ed zahrani\u010dn\u00ed nemovitosti \u2014 to jsou lid\u00e9 star\u0161\u00ed 55 let, ji\u017e p\u0159i uzav\u00edr\u00e1n\u00ed transakce jsou p\u0159em\u00fd\u0161let o tom, jak nemovitost bude p\u0159ed\u00e1na d\u011bdice. Na to existuje n\u011bkolik d\u016fvod\u016f:<\/p>\n<ul>\n<li>majitel nen\u00ed, m\u00e1 v\u017edy pr\u00e1vo rozhodnout, komu p\u0159edat majetek: v mnoha Evropsk\u00fdch zem\u00edch plat\u00ed pravidlo o povinn\u00e9m pod\u00edlu v d\u011bdi\u010dn\u00e9 hmot\u011b;<\/li>\n<li>p\u0159evod majetku d\u011bd\u011bn\u00edm souvis\u00ed s placen\u00edm dan\u00ed, \u010dasto zat\u011b\u017euj\u00edc\u00ed pro d\u011bdice;<\/li>\n<li>v n\u011bkter\u00fdch zem\u00edch, nap\u0159\u00edklad ve Francii, se lze vyhnout placen\u00ed dan\u011b d\u011bdick\u00e9, p\u0159edem vydal nemovitost\u00ed na zvl\u00e1\u0161tn\u00ed spole\u010dnost.<\/li>\n<\/ul>\n<h2>Z\u00e1kon EU o dani d\u011bdick\u00e9<\/h2>\n<p>Od 17 srpna 2015 v zem\u00edch EU plat\u00ed z\u00e1kon, kter\u00fd m\u011bn\u00ed pravidla pro d\u011bdictv\u00ed nemovitosti: p\u0159ed cizinci vlastnit nemovitosti v Evrop\u011b (ne v zemi sv\u00e9ho p\u016fvodu), d\u011bd\u00ed majetek d\u011bd\u011bn\u00edm v souladu se z\u00e1kony zem\u011b, kde se nach\u00e1z\u00ed objekt. Podle nov\u00fdch pravidel, postup p\u0159evodu d\u011bdictv\u00ed v\u00fdchoz\u00ed zab\u00fdvaj\u00edc\u00ed se ta zem\u011b, kde se zesnul\u00fd nach\u00e1zel v okam\u017eiku smrti, ale vlastn\u00edk nemovitosti, m\u016f\u017ee d\u00e1t p\u0159ednost z\u00e1konu zem\u011b sv\u00e9 st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti, a\u0165 u\u017e je to zem\u011b EU, nebo jak\u00e1koli jin\u00e1.<\/p>\n<p> Ve velk\u00e9 Brit\u00e1nii nemovitosti se d\u011bd\u00ed podle britsk\u00fdch z\u00e1kon\u016f, a ve Francii \u2014 v souladu se z\u00e1kony zem\u011b p\u016fvodu vlastn\u00edka objektu <i><\/i><\/p>\n<p>Tento z\u00e1kon plat\u00ed ve v\u0161ech zem\u00edch EU, krom\u011b velk\u00e9 Brit\u00e1nie, D\u00e1nska a Irska, kde se cizinci p\u0159i p\u0159ed\u00e1v\u00e1n\u00ed d\u011bdictv\u00ed budou spadat, respektive v r\u00e1mci britsk\u00e9, d\u00e1nsk\u00e9 a irsk\u00e9 z\u00e1kony.<\/p>\n<p>Rozhodnut\u00ed o p\u0159evodu d\u011bdictv\u00ed, p\u0159ijat\u00e9 v jedn\u00e9 zemi EU je automaticky uzn\u00e1no ve v\u0161ech ostatn\u00edch zem\u00edch Unie. Existuje tak\u00e9 Evropsk\u00fd certifik\u00e1t o d\u011bdick\u00e9 pr\u00e1vo (European Certificate of Succession), potvrzuj\u00edc\u00ed pr\u00e1vo na majetek.<\/p>\n<p>Krom\u011b celoevropsk\u00e9ho z\u00e1kona o dani d\u011bdick\u00e9, existuj\u00ed vnitrost\u00e1tn\u00ed pr\u00e1vn\u00ed p\u0159edpisy, kter\u00e9 upravuj\u00ed postup pro zaplacen\u00ed dan\u011b d\u011bdick\u00e9, a tak\u00e9 to, kdo m\u00e1 pr\u00e1vo na majetek a na jak\u00fd pod\u00edl se nutn\u011b dost\u00e1vaj\u00ed d\u011bti a man\u017eel\u00e9.<\/p>\n<h2>Po\u0159ad\u00ed d\u011bd\u011bn\u00ed<\/h2>\n<p>P\u0159i p\u0159\u00edtomnosti poz\u016fstalostn\u00ed majetek rozd\u011blen podle p\u0159edpis\u016f zesnul\u00e9ho. Pokud takov\u00fd dokument neexistuje, pak nemovitost p\u0159ech\u00e1z\u00ed p\u0159\u00edbuzn\u00fdm v souladu se z\u00e1konem usazen po\u0159\u00e1dku.<\/p>\n<p>Ve v\u011bt\u0161in\u011b zem\u00ed EU existuje n\u011bkolik front d\u011bdictv\u00ed: jako obvykle, v prvn\u00ed \u0159ad\u011b d\u011bdictv\u00ed dost\u00e1vaj\u00ed d\u011bti, rodi\u010de a man\u017eel\u00e9 nebo man\u017eelky zesnul\u00e9ho, pak \u2014 brat\u0159i, sestry, prarodi\u010de, d\u00e1le jsou br\u00e1ny v \u00favahu z\u00e1jmy ostatn\u00edch p\u0159\u00edbuzn\u00fdch a osob, kter\u00e9 jsou na z\u00e1visl\u00e9. Nap\u0159\u00edklad v N\u011bmecku se vyd\u00e1vaj\u00ed t\u0159i stupn\u011b p\u0159\u00edbuznosti, a ve Finsku existuj\u00ed dv\u011b skupiny d\u011bdic\u016f: k prvn\u00ed pat\u0159\u00ed man\u017eel\u00e9 a d\u011bti, na druh\u00fd \u2014 v\u0161echny ostatn\u00ed.<\/p>\n<p> V prvn\u00ed \u0159ad\u011b d\u011bdictv\u00ed dostat d\u011bti a man\u017eel\u00e9 <i><\/i><\/p>\n<p>Obvykle d\u011bdick\u00e9 pr\u00e1vo nastupuje automaticky. Existuj\u00ed tak\u00e9 lh\u016fty, b\u011bhem nich\u017e d\u011bdice je t\u0159eba podat p\u0159izn\u00e1n\u00ed, da\u0148ov\u00e9 org\u00e1ny: v N\u011bmecku to jsou t\u0159i m\u011bs\u00edce, v It\u00e1lii \u2014 jeden rok, ve \u0160pan\u011blsku a ve Francii a\u017e \u0161est m\u011bs\u00edc\u016f. Jsou tak\u00e9 stanoveny lh\u016fty, b\u011bhem nich\u017e d\u011bdic se m\u016f\u017ee vzd\u00e1t sv\u00e9ho pr\u00e1va d\u011bdictv\u00ed. Nap\u0159\u00edklad v N\u011bmecku je to \u0161est t\u00fddn\u016f pot\u00e9, co d\u011bdic dozv\u011bd\u011bl o p\u0159evodu nemovitost\u00ed.<\/p>\n<p>Pro vy\u0159\u00edzen\u00ed d\u011bdictv\u00ed obvykle po\u017eadov\u00e1ny tyto dokumenty:<\/p>\n<ul>\n<li>pas d\u011bdice;<\/li>\n<li>sv\u011bdectv\u00ed o smrti;<\/li>\n<li>oddac\u00ed list, rodn\u00fd list (a dal\u0161\u00ed dokumenty, kter\u00e9 prokazuj\u00ed p\u0159\u00edbuznost);<\/li>\n<li>z\u00e1v\u011b\u0165;<\/li>\n<li>osv\u011bd\u010den\u00ed o vlastnictv\u00ed z\u016fstavitele.<\/li>\n<\/ul>\n<h2>Pravidlo o povinn\u00e9m pod\u00edlu na \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0435<\/h2>\n<p>V mnoha Evropsk\u00fdch zem\u00edch plat\u00ed pravidlo o povinn\u00e9m pod\u00edlu v d\u011bdi\u010dn\u00e9 hmot\u011b \u2014 pr\u00e1vo \u010dlen\u016f rodiny na z\u00edsk\u00e1n\u00ed ur\u010dit\u00e9ho pod\u00edlu na d\u011bdictv\u00ed, bez ohledu na to, zda je to uvedeno v z\u00e1v\u011bti zem\u0159el\u00e9ho. Toto pravidlo plat\u00ed t\u00e9m\u011b\u0159 univerz\u00e1ln\u011b ve v\u0161ech zem\u00edch EU, krom\u011b velk\u00e9 Brit\u00e1nie a Irska. Nap\u0159\u00edklad ve Francii je jedno d\u00edt\u011b ze z\u00e1kona dostane polovinu majetku zesnul\u00e9ho rodi\u010de, dv\u011b d\u011bti, dv\u011b t\u0159etiny, t\u0159i d\u011bti nebo v\u00edce ne\u017e t\u0159i \u010dtvrtiny. Zase brit\u0161t\u00ed a ir\u0161t\u00ed majitel\u00e9 ji\u017e nebudou povinni p\u0159ed\u00e1vat nemovitosti, kter\u00e1 je ve Francii, d\u011btem. Mohou odk\u00e1zat ji jak\u00e9koli jin\u00e9 osob\u011b, ani \u010dlena rodiny.<\/p>\n<p>V It\u00e1lii, podle pravidla o povinn\u00e9m pod\u00edlu v d\u011bdi\u010dn\u00e9 hmot\u011b, jeden d\u00edt\u011b dostane polovinu majetku, dv\u011b d\u011bti a dal\u0161\u00ed dv\u011b t\u0159etiny, rodi\u010de \u2014 t\u0159etina, man\u017eela \u010di man\u017eelky \u2014 a-p\u016fl, man\u017eel s d\u00edt\u011btem \u2014 na t\u0159etiny. Toto pravidlo se vztahuje na v\u0161echny druhy majetku.<\/p>\n<h2>Da\u0148 d\u011bdick\u00e1<\/h2>\n<p>V Rakousku, Loty\u0161sku a Portugalsku a na Kypru neexistuje \u017e\u00e1dn\u00e1 da\u0148 z d\u011bdictv\u00ed. V jin\u00fdch zem\u00edch Evropy sazba se li\u0161\u00ed v z\u00e1vislosti na m\u00ed\u0159e p\u0159\u00edbuznosti: \u010d\u00edm bl\u00ed\u017ee je d\u011bdic k \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0434\u0430\u0442\u0435\u043b\u044e, t\u00edm men\u0161\u00ed da\u0148. Tak\u00e9 v mnoha zem\u00edch jsou poskytov\u00e1ny da\u0148ov\u00e9 odpo\u010dty.<\/p>\n<table class=\"left\">\n<tbody>\n<tr>\n<th>Rakousko<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Portugalsko<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<\/tr>\n<tr>\n<th>Bulharsko<\/th>\n<td>0,00\u20136,60<\/td>\n<th>Slovinsko<\/th>\n<td>0,00\u201339,00<\/td>\n<\/tr>\n<tr>\n<th>Velk\u00e1 brit\u00e1nie<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Turecko<\/th>\n<td>1,00\u201310,00<\/td>\n<\/tr>\n<tr>\n<th>Ma\u010farsko<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Finsko<\/th>\n<td>0,00\u201336,00<\/td>\n<\/tr>\n<tr>\n<th>N\u011bmecko<\/th>\n<td>7,00\u201350,00<\/td>\n<th>Francie<\/th>\n<td>5,00\u201360,00<\/td>\n<\/tr>\n<tr>\n<th>\u0158ecko<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Chorvatsko<\/th>\n<td>5,00<\/td>\n<\/tr>\n<tr>\n<th>\u0160pan\u011blsko<\/th>\n<td>7,65\u201334,00<\/td>\n<th>\u010cern\u00e1 hora<\/th>\n<td>3,00<\/td>\n<\/tr>\n<tr>\n<th>It\u00e1lie<\/th>\n<td>4,00\u20138,00<\/td>\n<th>\u010cesk\u00e1 republika<\/th>\n<td>0,00\u201340,00<\/td>\n<\/tr>\n<tr>\n<th>Kypr<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>\u0160v\u00fdcarsko<\/th>\n<td>*<\/td>\n<\/tr>\n<tr>\n<th>Loty\u0161sko<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Estonsko<\/th>\n<td>V 21: 00<\/td>\n<\/tr>\n<tr>\n<th>Monako<\/th>\n<td>8,00\u201316,00<\/td>\n<th><\/th>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V N\u011bmecku p\u0159i v\u00fdpo\u010dtu dan\u011b se zapo\u010d\u00edt\u00e1v\u00e1 hodnota nemovitosti a stupe\u0148 p\u0159\u00edbuznosti. Nap\u0159\u00edklad, kdy\u017e zd\u011bdil dcera od matky da\u0148ov\u00fd odpo\u010det ve v\u00fd\u0161i 400 tis\u00edc euro, a s ohledem na odpo\u010det zb\u00fdvaj\u00edc\u00ed hodnotu majetku zdan\u011bn progresivn\u00ed stupnice: a\u017e 75 tis\u00edc euro \u2014 7 %, do 300 tis\u00edc euro \u2014 11 %, a to a\u017e 600 tis\u00edc euro \u2014 15 %, a tak d\u00e1le. S pomoc\u00ed da\u0148ov\u00fdch odpo\u010dt\u016f m\u016f\u017eete zcela vyhnout d\u011bdick\u00e9 dan\u011b. Nap\u0159\u00edklad, ka\u017ed\u00fdch 10 let, rodi\u010de mohou p\u0159ed\u00e1vat dv\u011bma d\u011btem majetku n\u00e1klady 800 tis\u00edc euro bez dan\u011b.<\/p>\n<p>Ve \u0160pan\u011blsku d\u011bdicov\u00e9 plat\u00ed da\u0148 ve v\u00fd\u0161i od 7,65 % a\u017e 34,00 %. K v\u00fd\u0161i dan\u011b, pak koeficient, kter\u00fd z\u00e1vis\u00ed na hodnot\u011b majetku a m\u00edry p\u0159\u00edbuznosti (maxim\u00e1ln\u00ed pom\u011br \u2014 2,4). Z tohoto d\u016fvodu je skute\u010dn\u00e1 maxim\u00e1ln\u00ed sazba m\u016f\u017ee dos\u00e1hnout 81,60 %. Sazby dan\u011b d\u011bdick\u00e9 a podm\u00ednky d\u011bdictv\u00ed se mohou li\u0161it v r\u016fzn\u00fdch regionech \u0160pan\u011blska. V Asturii, na Bale\u00e1rsk\u00fdch ostrovech, v Galicii a Murcia da\u0148 se nevztahuje na d\u011bti mlad\u0161\u00ed ne\u017e 21 let, za t\u011bchto majetek rodi\u010d\u016f. Tak\u00e9 poskytov\u00e1ny da\u0148ov\u00e9 slevy (pro bl\u00edzk\u00e9 p\u0159\u00edbuzn\u00e9 \u2014 a\u017e 47 858 eur).<\/p>\n<p> V Evrop\u011b jsou vy\u0161\u0161\u00ed dan\u011b d\u011bdick\u00e9, ale t\u00e9m\u011b\u0159 v\u017edy je mo\u017en\u00e9 vyu\u017e\u00edt da\u0148ov\u00e9 \u0432\u044b\u0447\u0435\u0442\u0430\u043c\u0438 <i><\/i><\/p>\n<p>Ve Francii a v N\u011bmecku, sazby (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. P\u0159itom pr\u00e1vo na d\u011bdictv\u00ed dost\u00e1vaj\u00ed p\u0159edev\u0161\u00edm d\u011bti a rodi\u010de. Pro n\u011b je sazba se 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 \u2014 55-60 %. K dispozici je tak\u00e9 da\u0148ov\u00e1 sleva 100 tis\u00edc eur pro bl\u00edzk\u00e9 p\u0159\u00edbuzn\u00e9.<\/p>\n<p>&#8222;Zdan\u011bn\u00ed nen\u00ed v\u017edy omezena jen na dani na d\u011bdi\u010dnost. V \u0159ad\u011b zem\u00ed se p\u0159i zm\u011bn\u011b vlastn\u00edka nemovitosti m\u016f\u017ee vzniknout povinnost zaplatit da\u0148 na p\u0159echod vlastnick\u00e9ho pr\u00e1va. Tak\u00e9 bude t\u0159eba prov\u00e9st p\u0159ehodnocen\u00ed da\u0148ov\u00e9 povinnosti na dan\u011b na soci\u00e1ln\u00ed d\u00e1vky pro osoby, kter\u00e1 z\u00edskala majetek. P\u0159evod majetku v jednotliv\u00fdch zem\u00edch (i tam, kde se \u017e\u00e1dn\u00e1 da\u0148 z d\u011bdictv\u00ed) m\u016f\u017ee v\u00e9st a placen\u00ed kolkov\u00e9 dan\u011b&#8220;,\u2014 \u0159\u00edk\u00e1 Alexej \u041f\u0430\u043d\u0442\u0435\u043b\u0435\u0435\u0432, da\u0148ov\u00fd poradce spole\u010dnosti UFG Wealth Management.<\/p>\n<p>Nap\u0159\u00edklad v Rakousku neexistuje \u017e\u00e1dn\u00e1 da\u0148 z d\u011bdictv\u00ed, ale p\u0159i p\u0159evodu nemovitost\u00ed se plat\u00ed da\u0148 z p\u0159evodu vlastnick\u00fdch pr\u00e1v: 2,0 % (p\u0159i dani d\u011bdick\u00e9 bl\u00edzk\u00fdmi p\u0159\u00edbuzn\u00fdmi) nebo 3,5 % (v ostatn\u00edch p\u0159\u00edpadech). Na Kypru a v Portugalsku, kde je da\u0148 d\u011bdick\u00e1 tak\u00e9 chyb\u00ed, p\u0159i z\u00edsk\u00e1n\u00ed nemovitosti d\u011bdicov\u00e9 zaplaceno kolkovn\u00e9. Sazby kolkovn\u00e9 na Kypru \u2014 0,15\u20130,20 % v z\u00e1vislosti na mno\u017estv\u00ed, v Portugalsku \u2014 0,8 %.<\/p>\n<h2>Strukturov\u00e1n\u00ed transakc\u00ed pro optimalizaci dan\u00ed<\/h2>\n<p>Jak se zbavit potomci budou zni\u010d\u00ed od dan\u011b d\u011bdick\u00e9, mnoho sestav\u00ed nemovitost pr\u00e1vnick\u00e9 osoby \u2014 rodinnou spole\u010dnost, fond nebo trust.<\/p>\n<p>Pro optimalizaci zdan\u011bn\u00ed ve Francii nemovitost\u00ed, \u010dasto se vyd\u00e1v\u00e1 na civiln\u00ed doprovod transakc\u00ed s nemovitostmi (la soci\u00e9t\u00e9 civile immobili\u00e8re, SCI). V tomto p\u0159\u00edpad\u011b dan\u011b d\u011bdick\u00e9 je prakticky neexistuj\u00edc\u00ed. Je t\u0159eba proj\u00edt tyto f\u00e1ze: zalo\u017eit SCI, koupit na tuto firmu nemovitost na \u00fav\u011br, &#8222;\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u0438\u0442\u044c&#8220; 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. Nap\u0159\u00edklad, otec 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. Pod &#8222;\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u0435\u043d\u0438\u0435\u043c vlastnictv\u00ed&#8220; (d\u00e9membrement de propri\u00e9t\u00e9) rozum\u00ed takov\u00fd p\u0159\u00edpad, kdy 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<p> Odbaven\u00ed nemovitosti pr\u00e1vnick\u00e1 osoba pom\u00e1h\u00e1 optimalizovat dan\u011b <i><\/i><\/p>\n<p>V N\u011bmecku v roce 2009 byl zaveden z\u00e1kon (Erbschafts &#8211; und Schenkungsteuergesetz), ve kter\u00e9m 100 % z majetku spole\u010dnosti jsou osvobozeny od dan\u011b d\u011bdick\u00e9, pokud jsou spln\u011bny ur\u010dit\u00e9 krit\u00e9ria: podnik\u00e1n\u00ed mus\u00ed b\u00fdt v provozu po dobu nejm\u00e9n\u011b sedmi let po z\u00edsk\u00e1n\u00ed majetku, a \u00farove\u0148 n\u00e1klad\u016f na mzdy, mus\u00ed p\u0159ekro\u010dit po\u010d\u00e1te\u010dn\u00ed \u00farove\u0148 osmkr\u00e1t, nebo po\u010det zam\u011bstnanc\u016f nem\u011bl p\u0159es\u00e1hnout 20 osob. Nicm\u00e9n\u011b v prosinci roku 2014 zem\u011b Nejvy\u0161\u0161\u00ed soud rozhodl, \u017ee z\u00e1kon je proti\u00fastavn\u00ed, a tato da\u0148ov\u00e1 v\u00fdhoda m\u016f\u017ee b\u00fdt zru\u0161ena v polovin\u011b roku 2016.<\/p>\n<p>V offshore zem\u00edch spr\u00e1vce (spr\u00e1vce vlastn\u00edk nemovitosti) nen\u00ed povinen pod\u00e1vat zpr\u00e1vy o p\u0159\u00edjmech \u0442\u0440\u0430\u0441\u0442\u0430 da\u0148ov\u00fdm \u00fa\u0159ad\u016fm v zemi, ob\u010dany, kter\u00e9 jsou p\u0159\u00edjemci, a je osvobozen od dan\u011b d\u011bdick\u00e9. Nap\u0159\u00edklad nemovitosti ve velk\u00e9 Brit\u00e1nii, j\u00ed\u017e na offshore spole\u010dnost, nebudou zdan\u011bny na d\u011bdi\u010dnost (je to uvol\u0148ov\u00e1n\u00ed bude ukon\u010deno v dubnu 2017).<\/p>\n<p>&#8222;V n\u011bkter\u00fdch p\u0159\u00edpadech, jako jsou n\u00e1stroje, jako je fond nebo fond, m\u016f\u017ee b\u00fdt pou\u017eit pro optimalizaci zdan\u011bn\u00ed p\u0159i dani d\u011bdick\u00e9, ale nefunguj\u00ed, nap\u0159\u00edklad p\u0159i p\u0159enosu francouzsk\u00e9 nemovitosti. Pokud jde o obytn\u00e9 nemovitosti, nap\u0159\u00edklad ve velk\u00e9 Brit\u00e1nii, hypote\u010dn\u00ed \u00fav\u011br m\u016f\u017ee sn\u00ed\u017eit da\u0148ov\u00e9 dopady p\u0159i p\u0159evodu d\u011bdictv\u00ed: da\u0148ov\u00e1 z\u00e1kladna p\u0159edstavuje tzv. &#8222;\u010dist\u00e1 hodnota aktiv&#8220; (net asset value) a hypote\u010dn\u00ed \u00fav\u011br (do doby splatnosti) ve skute\u010dnosti sni\u017euje hodnotu aktiva&#8220;,\u2014 \u0159\u00edk\u00e1 Alexej \u041f\u0430\u043d\u0442\u0435\u043b\u0435\u0435\u0432.<\/p>\n<p>V ka\u017ed\u00e9m p\u0159\u00edpad\u011b, ka\u017ed\u00e1 situace je jedine\u010dn\u00e1 a vy\u017eaduje podrobn\u00fd v\u00fdzkum jako specialista na d\u011bdi\u010dn\u00e9 z\u00e1le\u017eitosti, tak i da\u0148ov\u00fdm odborn\u00edkem.<\/p>\n<p>&#8222;Doporu\u010dujeme, aby z\u00e1v\u011b\u0165 u not\u00e1\u0159e nebo pr\u00e1vn\u00edka v zemi, kde se nemovitost nach\u00e1z\u00ed,\u2014 \u0159\u00edk\u00e1 managing partner &#8222;\u0422\u0440\u0430\u043d\u0438\u043e&#8220; Ji\u0159\u00ed \u041a\u0430\u0447\u043c\u0430\u0437\u043e\u0432 v \u010dl\u00e1nku &#8222;D\u011bdictv\u00ed nemovitost\u00ed v zahrani\u010d\u00ed a jin\u00e9ho majetku&#8220;.\u2014 Je vhodn\u00e9 zahrnout p\u0159\u00edmo do z\u00e1v\u011b\u0165 formulace typu &#8222;z vlastnictv\u00ed mi majetek, nap\u0159\u00edklad d\u016fm ve Francii na adrese&#8230;&#8220;. Je t\u0159eba, aby se zobecnit v\u0161echny nemovitosti, kter\u00e9 m\u016f\u017ee b\u00fdt i v Rusku, nebo n\u011bkde jinde. To je nejjist\u011bj\u0161\u00ed zp\u016fsob, jak se vyhnout konflikt\u016fm pr\u00e1va a zbyte\u010dn\u00e9 spory&#8220;.<\/p>\n<p>Julia \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, &#8222;\u0422\u0440\u0430\u043d\u0438\u043e&#8220;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podle studie britsk\u00e9 spole\u010dnosti Rightmove, 60 % kupuj\u00edc\u00ed zahrani\u010dn\u00ed nemovitosti \u2014 to jsou lid\u00e9 star\u0161\u00ed 55 let, ji\u017e p\u0159i uzav\u00edr\u00e1n\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-990","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\/990","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=990"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts\/990\/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=990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/categories?post=990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/tags?post=990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}