Minu firma tehingute kinnisvara (fr. la soci\u00e9t\u00e9 civile immobili\u00e8re, \u00fchenduse t\u00e4htsusega ala) see on selline juriidiline isik prantsuse ettev\u00f5te seadus, mis v\u00f5imaldab inimeste grupile \u00fchiselt teha kinnisvara\u00e4riga, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0432 maksustamine. Selliste operatsioonide hulka kuuluvad ost, haldamine, \u00fc\u00fcrile andmine, kinkimine ja saatmine p\u00e4rimise teel. Seal on ka mingi \u00fchenduse t\u00e4htsusega ala, mille \u00fclesanne on osta krundi ehituse objekti ja selle hilisema ostu (la SCI de construction-vente).<\/p>\n
SCI tavaliselt p\u00f5hineb \u00fche pere liikmed v\u00f5i s\u00f5prade r\u00fchma, m\u00f5nikord ka grupp investorite v\u00f5i kinnisvaraarendajad. Minimaalne osalejate arv \u2014 kaks, maksimum seaduses ei ole paigaldatud. Iga liige omab teatud osa vara, mille suurus s\u00f5ltub summa sissemaksete ja sugulust. Need aktsiad, mida saate osta, m\u00fc\u00fca, anda ja saata p\u00e4rimise teel. Omaniku kinnisvara on SCI. Maksimaalne eluiga on \u00e4ri\u00fchingu olemasolu kohta \u2014 99 aastat.<\/p>\n
Liikmed firma on \u00f5igus valida erinevaid v\u00f5imalusi lepingu oma \u00e4ran\u00e4gemise j\u00e4rgi. N\u00e4iteks v\u00f5ivad vanemad saada lastel kasutamise \u00f5igust (\u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442), s\u00e4ilitades \u00f5ige vara, mis l\u00e4heb \u00fcle p\u00e4rijatele ainult p\u00e4rast vanemate surma. Sellist t\u00fc\u00fcpi omamise t\u00e4histatakse terminiga “nue propri\u00e9t\u00e9”. L\u00e4hedased inimesed, vallalised v\u00f5i sugulussuhete, v\u00f5ib m\u00e4\u00e4rata, et juhul, kui surma \u00fcks neist on oma osa m\u00f6\u00f6dunud teise osaleja, mitte otsesed p\u00e4rijad on surnud. Selline lepingu nimetatakse “\u0442\u043e\u043d\u0442\u0438\u043d\u0430” (la tontine).<\/p>\n
Era liiki SCI on civic firma kinnisvarainvesteeringute (la soci\u00e9t\u00e9 civile de placements immobiliers, SCPI) ja muu sarnase temaga institutsioon kollektiivse kinnisvarafirma (l ‘ organisme de placement collectif immobilier, OPCI). Erinevalt teistest \u00fchenduse t\u00e4htsusega ala, mille peamine funktsioon on SCPI ja OPCI \u2014 saada ja jaotus investeeringute tulu.<\/p>\n
SCI v\u00f5ib valida \u00fcks kahest variandist maksustamine: maksta kas tulumaks f\u00fc\u00fcsilise isiku v\u00f5i ettev\u00f5tte tulumaksu. Esimesel juhul dividende, mida makstakse osalejatele firma, ei ole maksustatavad t\u00e4iendava maksuvaba. Sel juhul, kui kinnisvara \u00fc\u00fcrida, iga liige SCI eraldi maksab tulumaksu proportsionaalselt oma osa firmas. N\u00e4iteks, kui aktsia osaleja on 60 %, siis maksab ta tulumaksu 60 % kasumit, mis on saadud \u00e4ri\u00fchingu poolt saadud renditulu. Juhul, kui ettev\u00f5tte maksustatav dividend maksustatakse kapitalitulu, kuid neile kehtib tulumaksu soodustus summas 40 %. Kumb kahest valimise soodsam, s\u00f5ltub konkreetse juhtumi; see k\u00fcsimus on lahendada maksuseaduste ja konsultant. Praktikas SCI sagedamini valivad tulumaks f\u00fc\u00fcsilise inimesele.<\/p>\n
Hoiused tehtud hetkel p\u00f5hjust ettev\u00f5te, on vabastatud tasu vormistamine omandi \u00f5igused. Hoiused tehtud p\u00e4rast registreerimist \u00fchenduse t\u00e4htsusega ala, maksustatakse fikseeritud maksustatav summa 375 eurot. M\u00e4\u00e4r t\u00f5useb 500 eurot, kui sissemakse summa on \u00fcle 225 tuhat eurot.<\/p>\n
Kui \u0434\u0430\u0440\u0435\u043d\u0438\u0438 v\u00f5i p\u00e4randist vara raames SCI puuduvad vastavad maksud. Et tollimaksu vormistamine varalised \u00f5igused kindlaks teha mahaarvamisi, mille suurus s\u00f5ltub astme sugulastel.<\/p>\n
Kinnisvara m\u00fc\u00fcmisel liikmed ettev\u00f5tted maksavad tulumaksu kapitali juurdekasv on proportsionaalne oma \u0434\u043e\u043b\u044f\u043c. Tema panus on v\u00f5rdne m\u00e4\u00e4raga tulumaksu v\u00f5i ettev\u00f5tte tulumaksu s\u00f5ltuvalt valitud maksu-re\u017eiimi. Kui SCI m\u00fc\u00fcb kinnisvara, siis seda maksu ei maksa \u00fcks liige ja ettev\u00f5tte, mis kasutab objekti peamise elukohana. M\u00fc\u00fca osa kapitali kasvutulu maksu ei maksta, kui osa olid vara liikme SCI rohkem kui 30 aastat.<\/p>\n
Julia Kozevnikova Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"
Minu firma tehingute kinnisvara (fr. la soci\u00e9t\u00e9 civile immobili\u00e8re, \u00fchenduse t\u00e4htsusega ala) see on selline juriidiline isik prantsuse ettev\u00f5te seadus,<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137],"tags":[],"class_list":["post-1227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksuteave-prantsusmaal"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"et","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":false,"content":false,"excerpt":false},"da":{"title":false,"content":false,"excerpt":false},"et":{"title":true,"content":true,"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\/et\/wp-json\/wp\/v2\/posts\/1227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/comments?post=1227"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/posts\/1227\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/media?parent=1227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/categories?post=1227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/tags?post=1227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}