{"id":991,"date":"2020-02-12T00:14:08","date_gmt":"2020-02-11T21:14:08","guid":{"rendered":"http:\/\/nalog.fr\/csdane-ve-francii\/"},"modified":"2020-02-12T00:14:08","modified_gmt":"2020-02-11T21:14:08","slug":"csdane-ve-francii","status":"publish","type":"post","link":"https:\/\/nalog.fr\/cs\/csdane-ve-francii\/","title":{"rendered":"Dan\u011b ve Francii"},"content":{"rendered":"<p>Rozpo\u010det Francii v\u00edce ne\u017e 90 % se skl\u00e1d\u00e1 p\u0159esn\u011b z da\u0148ov\u00fdch p\u0159\u00edjm\u016f. Spole\u010dn\u011b ve Francii p\u0159edstavil v\u00edce ne\u017e 200 druh\u016f dan\u00ed, poplatk\u016f, cel a dal\u0161\u00edch povinn\u00fdch plateb, jejich ceny a term\u00edny \u00fa\u010dtov\u00e1n\u00ed ro\u010dn\u011b p\u0159ezkoum\u00e1v\u00e1na.<\/p>\n<p>Pravidla pro zdan\u011bn\u00ed se vztahuje na pl\u00e1tce, do zna\u010dn\u00e9 m\u00edry z\u00e1vis\u00ed na tom, zda je da\u0148ov\u00fdm rezidentem ve Francii, nebo ne.<\/p>\n<p>Ve Francii da\u0148ov\u00fdmi rezidenty jsou uzn\u00e1v\u00e1ny ty, kdo m\u00e1 francouzsk\u00e9 \u0434\u043e\u043c\u0438\u0446\u0438\u043b\u0438\u0439, nebo m\u00edsto trval\u00e9ho pobytu. V souladu s francouzsk\u00fdm pr\u00e1vem, bez ohledu na ob\u010danstv\u00ed \u0434\u043e\u043c\u0438\u0446\u0438\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c ve Francii uzn\u00e1v\u00e1n ten,<\/p>\n<ul>\n<li>jeho\u017e hlavn\u00ed bydli\u0161t\u011b nebo rodina jsou ve Francii;<\/li>\n<li>kdo prov\u00e1d\u00ed odbornou \u010dinnost (placen\u00e9 nebo ne) na \u00fazem\u00ed zem\u011b, krom\u011b p\u0159\u00edpad\u016f, kdy takov\u00e1 \u010dinnost nese pomocn\u00fd charakter;<\/li>\n<li>jeho\u017e centrum ekonomick\u00fdch z\u00e1jm\u016f, tj. z\u00e1kladn\u00ed investice, obchodn\u00ed adresu podniku, centrum odborn\u00e9 \u010dinnosti, se nach\u00e1z\u00ed ve Francii.<\/li>\n<\/ul>\n<p>Podle obecn\u00e9ho pravidla, \u017ee obyvatel\u00e9 zem\u011b zaplatit dan\u011b do francouzsk\u00e9 pokladny ze v\u0161ech sv\u00fdch celosv\u011btov\u00fdch p\u0159\u00edjm\u016f: p\u0159\u00edjmy z podnikatelsk\u00e9 a pracovn\u00ed \u010dinnosti, licen\u010dn\u00edch poplatk\u016f, p\u0159\u00edjm\u016f z transakc\u00ed s nemovitostmi, p\u0159\u00edjmy z\u00edskan\u00e9 ve form\u011b dividend a \u00farok\u016f. Nerezidenti plat\u00ed pouze dan\u011b na majetek, kter\u00fd se nach\u00e1z\u00ed ve Francii, a na jin\u00fd z\u00edskan\u00e9 ve Francii p\u0159\u00edjem.<\/p>\n<p>Mezi Franci\u00ed a Ruskou Federac\u00ed existuje Dohoda o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed, kter\u00e9 umo\u017e\u0148uje rusk\u00fdm da\u0148ov\u00fd rezident platit da\u0148 t\u00fdkaj\u00edc\u00ed se jednoho p\u0159\u00edjmu dvakr\u00e1t. To znamen\u00e1 \u010d\u00e1stky zaplacen\u00e9 ve Francii dan\u011b z p\u0159\u00edjmu a dan\u011b z kapit\u00e1lov\u00fdch zisk\u016f, mohou b\u00fdt zapo\u010dteny p\u0159i v\u00fdpo\u010dtu \u010d\u00e1stky dan\u011b, kter\u00e9 jsou splatn\u00e9 podle pravidel rusk\u00e9ho pr\u00e1va. Da\u0148 z nemovitosti, v souladu s Dohodou, podl\u00e9h\u00e1 zaplacen\u00ed pouze ve Francii.<\/p>\n<h2>Dan\u011b p\u0159i koupi nemovitosti<\/h2>\n<p>P\u0159i koupi domu, postaven\u00e9ho p\u0159ed v\u00edce ne\u017e p\u011bti lety, do st\u00e1tn\u00edho rozpo\u010dtu zem\u011b, a tak\u00e9 v rozpo\u010dtu odd\u011blen\u00ed a obc\u00ed kupuj\u00edc\u00ed zaplat\u00ed registra\u010dn\u00ed poplatky (les droits d &#8218; enregistrement). Tot\u00e1ln\u011b velikost registra\u010dn\u00edch poplatk\u016f je 5,81 % z v\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 z\u00edskan\u00e9 za\u0159\u00edzen\u00ed (v odd\u011blen\u00edch \u0418\u043d\u0434\u0440, Is\u00e8re a Morbihan \u2014 5,1 %). <\/p>\n<p>P\u0159i koupi novostavby se plat\u00ed DPH (la taxe sur la valeur ajout\u00e9e, TVA) ve v\u00fd\u0161i 20 %, kter\u00fd je nej\u010dast\u011bji zahrnuta v cen\u011b nabyt\u00e9 nemovitosti a poplatek ve v\u00fd\u0161i 0,71498 % z ceny objektu.<\/p>\n<p>Cena not\u00e1\u0159sk\u00e9ho proveden\u00ed transakce se vypo\u010d\u00edt\u00e1v\u00e1 na z\u00e1klad\u011b hodnoty objektu.<\/p>\n<\/p>\n<h3>Ceny podeps\u00e1n\u00ed sb\u011br<br \/>\n Podle Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Osobou povinnou k dani<br \/>\nn\u00e1klady na za\u0159\u00edzen\u00ed<br \/>\ntis\u00edc euro\n<\/th>\n<th>Sazba<\/th>\n<tr>\n<td>Do 6500<\/td>\n<td>3,945 %<\/td>\n<\/tr>\n<tr>\n<td>6 500 \u2013 17 000<\/td>\n<td>1,627 %<\/td>\n<\/tr>\n<tr>\n<td>17 000 \u2013 60 000<\/td>\n<td>1,085 %<\/td>\n<\/tr>\n<tr>\n<td>V\u00edce ne\u017e 60 tis\u00edc<\/td>\n<td>0,814 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nap\u0159\u00edklad, pokud kupuj\u00edc\u00ed nakupuje bytu v celkov\u00e9 hodnot\u011b 200 tis\u00edc eur, za prvn\u00edch 6,5 tis\u00edc euro \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0439 bude \u00fa\u010dtov\u00e1n poplatek ve v\u00fd\u0161i 256,425 euro, za n\u00e1sleduj\u00edc\u00ed 10,5 tis\u00edc euro 170,835 euro, d\u00e1le \u2014 466,55 euro a 1 139,6 euro, resp. V d\u016fsledku v\u00fd\u0161e not\u00e1\u0159sk\u00e9ho sb\u011br bude 2 033,41 euro.<\/p>\n<h2>Dan\u011b p\u0159i spr\u00e1v\u011b nemovitost\u00ed<\/h2>\n<p>Vlastn\u00edci nemovitost\u00ed ka\u017ed\u00fd rok plat\u00ed da\u0148 z nemovitosti(la taxe fonci\u00e8re) a da\u0148 na ubytov\u00e1n\u00ed (la taxe d &#8218; habitation).<\/p>\n<p>Velikost dan\u011b z nemovitost\u00ed z\u00e1vis\u00ed na oblasti a um\u00edst\u011bn\u00ed nemovitosti a je stanovena da\u0148ov\u00fdmi org\u00e1ny v souladu s \u043a\u0430\u0434\u0430\u0441\u0442\u0440\u043e\u043c a na z\u00e1klad\u011b n\u00e1jemn\u00e9 n\u00e1klady. Da\u0148 z ubytov\u00e1n\u00ed, v souladu s francouzsk\u00fdm pr\u00e1vem, plat\u00ed n\u011bk\u00fdm, kdo m\u00e1 ubytov\u00e1n\u00ed na 1 ledna leto\u0161n\u00edho roku \u2014 bu\u010f majitelem, nebo n\u00e1jemcem. <\/p>\n<p>Podle Lary \u041f\u0430\u0440\u044d\u043d\u0430\u043d, \u0159editele odboru V\u00fdchodn\u00ed Evropy AS et Associ\u00e9s, sazba dan\u011b z nemovitost\u00ed na rok ekvivalentn\u00ed 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 hospod\u00e1\u0159sky slab\u0161\u00edch lokalit\u00e1ch 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 &#8218; habitation taky z\u00e1le\u017e\u00ed na tom, jak dob\u0159e je pln\u00e1 pokladna m\u011bsta. T\u011bch &#8222;posti\u017een\u00fdch&#8220; obc\u00ed jej\u00ed velikost se rovn\u00e1 &#8222;podm\u00edn\u011bn\u00e9&#8220; m\u011bs\u00ed\u010dn\u00ed pron\u00e1jem.<\/p>\n<p>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 v n\u011bm\u017e je 500 tis\u00edc eur, za rok odch\u00e1z\u00ed 800 euro na taxe fonci\u00e8re a stejn\u011b na taxe d &#8218; 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 tis eur) plat\u00ed 850 eur ro\u010dn\u011b za taxe fonci\u00e8re a 900 eur za taxe d &#8218; habitation.<\/p>\n<p>&#8222;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&#8220;, \u2014 \u0159\u00edk\u00e1 Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n<p>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<p>Krom\u011b toho, ti, jejich\u017e majetek se v zemi maj\u00ed hodnotu v\u00edce ne\u017e 1,3 miliardy eur, plat\u00ed da\u0148 z bohatstv\u00ed, nebo da\u0148 solidarity na stav (l &#8218; imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). Zdan\u011bn\u00ed podl\u00e9h\u00e1 \u017e\u00e1dn\u00fd nemovit\u00fd majetek, kter\u00e1 je ve vlastnictv\u00ed. Sazby t\u00e9to dan\u011b z\u00e1vis\u00ed na cen\u011b nemovitosti.<\/p>\n<\/p>\n<h3>Ceny podeps\u00e1n\u00ed sb\u011br<br \/>\n Podle Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Osobou povinnou k dani<br \/>\nhodnota aktiv,<br \/>\ntis\u00edc euro\n<\/th>\n<th>Sazba, %<\/th>\n<tr>\n<td>Do 800<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>800 \u2013 1 300<\/td>\n<td>0,5<\/td>\n<\/tr>\n<tr>\n<td>1 300 \u2013 2 570<\/td>\n<td>0,7<\/td>\n<\/tr>\n<tr>\n<td>2 570 \u2013 5 000<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>5 000 \u2013 10 000<\/td>\n<td>1,25<\/td>\n<\/tr>\n<tr>\n<td>V\u00edce ne\u017e 10 000<\/td>\n<td>1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Da\u0148 z bohatstv\u00ed se t\u00fdk\u00e1 pouze fyzick\u00fdch osob a jejich rodin. 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\u0159i tomto majetek nezletil\u00fdch d\u011bt\u00ed, je zdan\u011bn spolu s majetkem sv\u00fdch rodi\u010d\u016f.<\/p>\n<h2>Dan\u011b na p\u0159\u00edjmy a zisk<\/h2>\n<p>Maxim\u00e1ln\u00ed sazba dan\u011b z p\u0159\u00edjm\u016f (l &#8218; imp\u00f4tsurlerevenu) dosahuje 45 %. Nav\u00edc k z\u00e1kladn\u00ed sazb\u011b vykonavateli super-vysok\u00e9 p\u0159\u00edjmy (v\u00edce ne\u017e 1 milion euro) platit dal\u0161\u00ed 3-4 %.<\/p>\n<\/p>\n<h3>Sazby dan\u011b z p\u0159\u00edjm\u016f ve Francii<br \/>\n <\/h3>\n<table class=\"left\">\n<tbody>\n<th>P\u0159\u00edjem, euro\n<\/th>\n<th>Ceny, %<\/th>\n<tr>\n<td>Do 5 963<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>5 964 \u2013 11 896<\/td>\n<td>5,5<\/td>\n<\/tr>\n<tr>\n<td>11 897 \u2013 26 420<\/td>\n<td>14<\/td>\n<\/tr>\n<tr>\n<td>26 421 \u2013 70 830<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td>70 830 \u2013 150 000<\/td>\n<td>41<\/td>\n<\/tr>\n<tr>\n<td>150 001 \u2013 1 000 000<\/td>\n<td>45<\/td>\n<\/tr>\n<tr>\n<td>V\u00edce ne\u017e 1 000 000<\/td>\n<td>48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Majitel\u00e9, kte\u0159\u00ed cht\u011bj\u00ed obohatit sebe t\u00edm, \u017ee pron\u00e1jem nemovitost\u00ed, jsou povinni platit da\u0148 z p\u0159\u00edjmu z pron\u00e1jmu (l &#8218; imp\u00f4t surle revenu locatif). Zdaniteln\u00fd z\u00e1klad \u2014 p\u0159\u00edjmy z pron\u00e1jmu po ode\u010dten\u00ed n\u00e1klad\u016f na pron\u00e1jem. Ceny se mohou pohybovat od 5 do 45 %. Pokud jde o nerezidenty plat\u00ed pau\u0161\u00e1ln\u00ed ve v\u00fd\u0161i 20 %. <\/p>\n<p>Krom\u011b toho, pro nerezidenty EU k t\u00e9to dani jsou p\u0159id\u00e1ny soci\u00e1ln\u00ed poplatky (les pr\u00e9l\u00e8vements sociaux), m\u00edry, kter\u00e9 v souhrnu \u010din\u00ed 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<p>Hospod\u00e1\u0159i, \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 t\u00e9to dan\u011b pro za\u0159\u00edzen\u00fdch studi\u00ed je maxim\u00e1ln\u011b 10 %.<\/p>\n<\/p>\n<h3>Sazbu dan\u011b pro p\u0159\u00edjmy z pron\u00e1jmu<br \/>\n Podle Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Osobou povinnou k dani<br \/>\nhodnota aktiv,<br \/>\ntis\u00edc euro\n<\/th>\n<th>Sazba, %<\/th>\n<tr>\n<td>Do 5 963<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>5 963 \u2013 11 896<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>11 896 \u2013 26 420<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>26 420 \u2013 70 830<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>70 830 \u2013 150 000<\/td>\n<td>41<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>K dispozici je tak\u00e9 da\u0148 na uvoln\u011bn\u00fd nemovitost\u00ed (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. Pokud takov\u00fd objekt nemovitosti z\u016fst\u00e1v\u00e1 obsazeno 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 vlastnosti objektu. Seznam obc\u00ed, v nich\u017e se plat\u00ed \u043d\u0430\u043b\u043e\u0433\u043d\u0430 uvoln\u011bn\u00fd nemovitost\u00ed, najdete na webov\u00fdch str\u00e1nk\u00e1ch Legifrance.gouv.fr.<\/p>\n<p>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\u00e9 ecourt terme), ro\u010dn\u00ed p\u0159\u00edjmy, kter\u00e9 je v\u00edce ne\u017e 32,9 tis\u00edc euro, spad\u00e1 do kategorie d\u00e1vek (b\u00e9n\u00e9fices industriels et commerciaux, BIC), proto\u017ee p\u0159\u00edjmy z m\u011bs\u00ed\u010dn\u00ed n\u00e1jemn\u00e9 se zab\u00fdv\u00e1 da\u0148ov\u00fdmi org\u00e1ny jako pr\u016fmyslov\u00e9 a obchodn\u00ed \u010dinnost.<\/p>\n<p>V tomto p\u0159\u00edpad\u011b se soci\u00e1ln\u00edmi p\u0159\u00edsp\u011bvky a p\u0159\u00edslu\u0161n\u00fdmi dan\u011bmi trestat jen 50% z \u010d\u00e1stky p\u0159\u00edjm\u016f z\u00edskan\u00fdch od uveden\u00ed \u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e bydlen\u00ed na kr\u00e1tkodob\u00fd pron\u00e1jem.<\/p>\n<p>Jako alternativu z n\u00e1jemn\u00edho p\u0159\u00edjmu mohou ode\u010d\u00edst:<\/p>\n<ul>\n<li>n\u00e1klady na p\u016fj\u010dky (\u00faroky, poplatky za zpracov\u00e1n\u00ed \u017e\u00e1dosti, atd.);<\/li>\n<li>pojistn\u00e9;<\/li>\n<li>n\u00e1klady spojen\u00e9 s \u0159\u00edzen\u00edm;<\/li>\n<li>n\u00e1klady spojen\u00e9 s n\u00e1kupem, \u00fadr\u017ebou a opravami (m\u00e9n\u011b ne\u017e 500 eur);<\/li>\n<li>osobn\u00ed n\u00e1klady;<\/li>\n<li>n\u00e1klady spojen\u00e9 s po\u0159\u00edzen\u00edm nemovitosti (provize agentury a not\u00e1\u0159e);<\/li>\n<li>poplatky \u00fa\u010dtovan\u00e9 \u0432\u043a\u043e\u043d\u0434\u043e\u043c\u0438\u043d\u0438\u0443\u043c\u0430\u0445.<\/li>\n<\/ul>\n<p>Tak\u00e9 m\u016f\u017ee n\u00e1jemce \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0442\u044c\u0441\u044f od placen\u00ed m\u00edstn\u00edch dan\u00ed (nap\u0159. da\u0148 z nemovitost\u00ed).<\/p>\n<p>P\u0159\u00edjmy z pron\u00e1jmu z\u00edskan\u00fd spole\u010dnostmi, je zdan\u011bn 33,33 % od v\u00fdd\u011blek po ode\u010dten\u00ed n\u00e1klad\u016f a odpis\u016f. T\u00edmto da\u0148ov\u011b uznateln\u00e9 \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 ubytov\u00e1n\u00ed, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f dlouhodob\u00fd pron\u00e1jem (minim\u00e1ln\u011b t\u0159i roky). <\/p>\n<p>Dr\u017een\u00ed francouzsk\u00e9 majetku vydan\u00e9ho na spole\u010dnosti, je spojena s placen\u00edm ro\u010dn\u00ed dan\u011b nep\u0159\u00edm\u00e9 vlastnictv\u00ed, kter\u00fd se plat\u00ed ve v\u00fd\u0161i 3 % z tr\u017en\u00ed hodnoty. To plat\u00ed prakticky 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>Nicm\u00e9n\u011b, nap\u0159\u00edklad, ob\u010dansk\u00e9 spole\u010dnosti za transakce s nemovitostmi (la soci\u00e9t\u00e9 civile immobili\u00e8re, SCI) osvobozeni od placen\u00ed t\u00e9to dan\u011b, jsou povinny zve\u0159ej\u0148ovat informace o sv\u00e9 akcion\u00e1\u0159i na po\u017e\u00e1d\u00e1n\u00ed francouzsk\u00e9 da\u0148ov\u00e9 inspekce. Osvobozeni od placen\u00ed dan\u011b a dal\u0161\u00ed francouzsk\u00e9 nebo zahrani\u010dn\u00ed spole\u010dnosti registrovan\u00e9 v zem\u00edch, kter\u00e9 maj\u00ed dohodu s Franci\u00ed o zve\u0159ejn\u011bn\u00ed informac\u00ed o v\u0161ech akcion\u00e1\u0159i spole\u010dnosti.<\/p>\n<h2>Dan\u011b p\u0159i prodeji<\/h2>\n<p>Rozd\u00edl mezi cenou, za kterou objekt byl zakoupen, a cenu, za kterou byl pozd\u011bji prod\u00e1n, osvobozeny od dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f (l &#8218; imp\u00f4t sur les plus-values immobili\u00e8res).<\/p>\n<p>Prvn\u00ed prodej nemovitosti rezidenty m\u016f\u017ee b\u00fdt osvobozen od placen\u00ed dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f.<\/p>\n<p>Nemovitost\u00ed nerezidenty pova\u017eov\u00e1n za sekund\u00e1rn\u00ed m\u00edsto pobytu, a proto, z nich se plat\u00ed dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f.<\/p>\n<p>Pro rezidenty EU, sazba dan\u011b je 19 %, pro rusk\u00e9 da\u0148ov\u00e9 rezidenty \u2014 33,33 %. Pokud je rezidentem ve Francii je rezidentem nen\u00ed sd\u00edlen\u00ed \u017eivotn\u00edho st\u00e1tu, nap\u0159\u00edklad v Bruneji nebo Guatemaly, sazba je 75 %. <\/p>\n<p>Pokud se nemovitost prod\u00e1v\u00e1 po uplynut\u00ed p\u011bti let po po\u0159\u00edzen\u00ed, pak se da\u0148 sni\u017euje o \u043a\u0430\u0436\u0434\u044b\u0439\u0433\u043e\u0434 vlastnictv\u00ed v\u00edce ne\u017e p\u011bt let. P\u0159i prodeji po v\u00edce ne\u017e 22 let, nemovitost bude automaticky osvobozeno od t\u00e9to dan\u011b. Pro ur\u010den\u00ed zdaniteln\u00e9ho z\u00e1kladu z prodejn\u00ed ceny se ode\u010dte cena po\u0159\u00edzen\u00ed a n\u00e1klady. <\/p>\n<p>P\u0159i prodeji dom\u016f ve Francii b\u00fdval\u00fdmi rezidenty a kapit\u00e1lov\u00fdch v\u00fdnos\u016f (ve v\u00fd\u0161i v\u00edce ne\u017e 150 tis\u00edc euro), je tak\u00e9 osvobozen od dan\u011b. Pro tento da\u0148ov\u00fd poplatn\u00edk by m\u011bl z\u016fstat rezidentn\u00ed v zemi b\u011bhem dvou let na v\u00fdjezdu a ubytov\u00e1n\u00ed prod\u00e1no \u2014 v pr\u016fb\u011bhu p\u011bti let.<\/p>\n<p>P\u0159i prodeji nemovitosti v p\u0159\u00edpad\u011b, \u017ee p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e 50 tis\u00edc eur, plat\u00ed dal\u0161\u00ed dan\u011b, sazbu, kter\u00e1 se pohybuje od 2 do 6 %.<\/p>\n<h2>Da\u0148 d\u011bdick\u00e1<\/h2>\n<p>V souladu s pr\u00e1vn\u00edmi p\u0159edpisy zem\u011b, francouzsk\u00e1 nemovitosti, kter\u00e1 je ve vlastnictv\u00ed nerezident\u016f, osvobozeny od dan\u011b d\u011bdick\u00e9 (l &#8218; imp\u00f4t sur les successions). <\/p>\n<p>Francouzsk\u00e9 d\u011bdick\u00e9 dan\u011b je vypo\u010dtena na z\u00e1klad\u011b hodnoty objektu. Nejsou zdan\u011bny majetek, kter\u00fd p\u0159ech\u00e1z\u00ed z jednoho man\u017eela na druh\u00e9ho. P\u0159i p\u0159ed\u00e1n\u00ed nemovitosti v \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e\u043e\u0442 rodi\u010de d\u011btem plat\u00ed ceny od 5 do 45 %. V p\u0159\u00edpad\u011b p\u0159evodu d\u011bdictv\u00ed brat\u0159\u00edm a sestr\u00e1m platn\u00fdch od 35 % do 45 %, \u043f\u043b\u0435\u043c\u044f\u043d\u043d\u0438\u043a\u0430\u043c a p\u0159\u00edbuzn\u00fdm a\u017e do \u010dtvrt\u00e9ho stupn\u011b p\u0159\u00edbuznosti \u2014 pevn\u00e1 sazba je 55 %, a osob\u00e1m slo\u017een\u00fdm souvisej\u00edc\u00ed s \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u043c, \u2014 60 %.<\/p>\n<p>Aby se leg\u00e1ln\u011b vyhnout placen\u00ed \u043d\u0430\u043b\u043e\u0433\u0430\u043d\u0430 d\u011bdictv\u00ed, je doporu\u010deno zajistit nemovitost\u00ed na spole\u010dnost. V tomto p\u0159\u00edpad\u011b budou platit z\u00e1kony t\u00e9 zem\u011b bydli\u0161t\u011b kde jako vlastn\u00edk.<\/p>\n<\/p>\n<h3>Sazby dan\u011b d\u011bdick\u00e9<br \/>\n Podle Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Osobou povinnou k dani<br \/>\nhodnota aktiv,<br \/>\ntis\u00edc euro\n<\/th>\n<th>Sazba, %<\/th>\n<tr>\n<td>P\u0159ed 8 072<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>8 072 \u2013 12 109<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>12 109 \u2013 15 932<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>15 932 \u2013 552 324<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>552 324 \u2013 902 838<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td>902 838 \u2013 1 805 677<\/td>\n<td>40<\/td>\n<\/tr>\n<tr>\n<td>V\u00edce ne\u017e 1 805 677<\/td>\n<td>45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vezm\u011bte pros\u00edm na v\u011bdom\u00ed, \u017ee v\u00fd\u0161e prezentov\u00e1ny pouze z\u00e1kladn\u00ed informace o dan\u00edch ve Francii. Pochopit nuance toho, ur\u010dit p\u0159esn\u00e9 rozm\u011bry dan\u011b a zp\u016fsoby jejich optimalizace v\u00e1m pomohou certifikovan\u00ed odborn\u00edci na zdan\u011bn\u00ed ve Francii. Tranio d\u016frazn\u011b doporu\u010duje kontaktovat p\u0159ed uzav\u0159en\u00edm transakce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozpo\u010det Francii v\u00edce ne\u017e 90 % se skl\u00e1d\u00e1 p\u0159esn\u011b z da\u0148ov\u00fdch p\u0159\u00edjm\u016f. Spole\u010dn\u011b ve Francii p\u0159edstavil v\u00edce ne\u017e 200 druh\u016f<\/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-991","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\/991","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=991"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/posts\/991\/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=991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/categories?post=991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/cs\/wp-json\/wp\/v2\/tags?post=991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}