{"id":1281,"date":"2020-02-12T13:53:40","date_gmt":"2020-02-12T10:53:40","guid":{"rendered":"http:\/\/nalog.fr\/etmaksu-rikkuse-prantsusmaal\/"},"modified":"2020-02-12T13:53:40","modified_gmt":"2020-02-12T10:53:40","slug":"etmaksu-rikkuse-prantsusmaal","status":"publish","type":"post","link":"https:\/\/nalog.fr\/et\/etmaksu-rikkuse-prantsusmaal\/","title":{"rendered":"Maksu rikkuse Prantsusmaal"},"content":{"rendered":"<p>Maksu rikkust v\u00f5i maksu solidaarsuse seisund (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 see on maks, mis igal aastal tuleb tasuda Prantsusmaal \u00fcksikisikute, kelle \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 vara on v\u00e4\u00e4rt rohkem kui 1,3 miljonit eurot.<\/p>\n<p>ISF loodud seaduse alusel rahanduse 1989. aastal. Alates 1982 kuni 1987 aastatel oli sarnane maksu suuri varandusi (Imp\u00f4t sur les Grandes Fortunes, IGF).<\/p>\n<p>2013. aastal rohkem kui 300 tuhat peredele Prantsusmaal makstud ISF, tuues eelarve riik 4,39 miljardit eurot. Keskmine maksusumma \u00fche pere oli 14 tuhat eurot.<\/p>\n<h2>Kes maksab<\/h2>\n<p>Maksu maksavad, kuidas maksu-resident Prantsusmaal, nii \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b. Resident maksustatakse vara Prantsusmaal ja v\u00e4lismaal, mitteresidentidele \u2014 ainult vara Prantsusmaal.<\/p>\n<p>\u00dcksikud inimesed maksavad ISF eraldi, abikaasad, elukaaslased ja isikud s\u00f5lmivad tsiviil leping solidaarsus (PACS),\u2014 \u00fchiselt.<\/p>\n<h2>Et tax-free<\/h2>\n<p>Tulud (palk, renditulu, jne) seda maksu ei kehtestata. ISF kehtib teemasid luksus ja puudutab kallis kinnisvara, autod, jahid, lennukid, ehted, hobused, samuti aktsiate, v\u00f5lakirjade ja muude v\u00e4\u00e4rtpaberite. Kinnisvara Prantsusmaal maksustata seda tulumaksuga, l\u00e4htudes turuv\u00e4\u00e4rtusest.<\/p>\n<h2>Arvestus<\/h2>\n<p>ISF k\u00fcsitud progressiivne skaalal, mis on jagatud kuueks osaks. Maksu kogutakse puhta maksustatav v\u00e4\u00e4rtus. \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f kulud on jagatud osadeks, millest iga maksustatakse alates 0 kuni 1,5 %. Esimesed 800 tuhat eurot vara maksumus on \u00fcle 1,3 miljoni maksu ei kehtestata. J\u00e4rgmisele vahemikus 800 tuhat kuni 1,3 miljonit kohaldatav intressim\u00e4\u00e4r on 0,5 %, 1,3 miljonit kuni 2,57 miljonit eurot \u2014 intressim\u00e4\u00e4r 0,7 % ja nii edasi.<\/p>\n<table>\n<tr>\n<th>Puhas \u043d\u0430\u043b\u043e\u0433\u043e-<br \/>\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f<br \/>hind<br \/>vara (Ja)<br \/>miljonit eurot<\/th>\n<th>Pakkumine<br \/>%<\/th>\n<th>Arvutamise valem<\/th>\n<th>K\u00e4ibemaksusumma,<br \/>euro<\/th>\n<\/tr>\n<tbody>\n<tr>\n<th>V\u00e4hem kui 0,8<\/th>\n<td>000<\/td>\n<td>Ja \u00d7 0<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<th>0,8 \u2013 1,3<\/th>\n<td>00,5<\/td>\n<td>(Ja x 0,005) \u2212 4 000 \u20ac<\/td>\n<td>0 \u2013 1 250<\/td>\n<\/tr>\n<tr>\n<th>1,3 \u2013 2,57<\/th>\n<td>00,7<\/td>\n<td>(Ja x 0,007) \u2212 6 600 \u20ac<\/td>\n<td>1 250 \u2013 11 390<\/td>\n<\/tr>\n<tr>\n<th>2,57 \u2013 5<\/th>\n<td>001<\/td>\n<td>(Ja \u00d7 0,01) \u2212 14 310 \u20ac<\/td>\n<td>11 390 \u2013 35 690<\/td>\n<\/tr>\n<tr>\n<th>5-10<\/th>\n<td>1,25<\/td>\n<td>(Ja x 0,0125) \u2212 26 810 \u20ac<\/td>\n<td>35 690 \u2013 98 190<\/td>\n<\/tr>\n<tr>\n<th>Rohkem kui 10<\/th>\n<td>01,5<\/td>\n<td>(Ja x 0,015) \u2212 51 810 \u20ac<\/td>\n<td>Alates 98 190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Arvutada ISF saab kasutada online-kalkulaator.<\/p>\n<h2>Maksu-ja tagasimakse mahaarvamised<\/h2>\n<p>Vara maksumusega 1,3 miljonit kuni 1,4 miljonit (Ja) kehtib soodustus, mis arvutatakse nii: summalt tulumaksu enne allahindlusi maha tulemus, mis saadakse valemiga: 17 500 eur (0,0125 \u00d7 Ja).<\/p>\n<p>Lisaks t\u00e4ielikult v\u00f5i osaliselt alates maksust on vabastatud:<\/p>\n<ul>\n<li>kunsti esemeid on vanemad kui 100 aastat ja laekuva autod on vanemad kui 25 aastat: vabastamisega ISF 100 %;<\/li>\n<li>vara, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u044e\u0449\u0435\u0435\u0441\u044f professionaalse et (p\u00f5llumajandusmaa, meditsiini ravikabinetid ja v\u00e4rki): maksuvabastust 100 %;<\/li>\n<li>kinnisvara peamine elukoht: vabastamist kuni 30% ISF ja maha protsenti laenude;<\/li>\n<li>annetusi raha, mis toovad kasu avalikkusele (Sihtasutus abbe Pierre, &#8220;Restoranid S\u00fcdames&#8221;, p\u00e4\u00e4stearmee ja teised): ISF v\u00e4henenud 75 %, maksimaalne soodustus \u2014 50 tuhat eurot;<\/li>\n<li>metsamaa: tulumaksu baasi arvatakse kuni 50 % ostuhinnast, vabastamine ISF kuni 75 %;<\/li>\n<li>viinamarjaistanduste: maksuvabastust kuni 75 %;<\/li>\n<li>vahendid, mida t\u00f5lgitakse konto fondide FCPI ISF ja FIP ISF: mahaarvamine kuni 50 %;<\/li>\n<li>ettev\u00f5te: tulumaks v\u00e4heneb 50 %.<\/li>\n<\/ul>\n<h2>T\u00e4htajad, maksed<\/h2>\n<p>Kui \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f vara v\u00e4\u00e4rtus on 1,3 miljonit kuni 2,57 miljonit eurot, t\u00e4htaeg maksuvabastus \u2014 15. septembril, kui hind on k\u00f5rgem \u2014 16. juunil. T\u00e4htaeg mitteresidentidele \u2014 1 september.<\/p>\n<p>Kui \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0435 makse kuni 30 p\u00e4eva, tuleb tasuda trahv 10% \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0435\u0433\u043e\u0441\u044f ISF rohkem selle aja \u2014 40 %. \u041f\u0440\u0435\u0434\u043f\u043e\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f intress: 0,4 % kuus ja 4,8 % aastas.<\/p>\n<p>\u2022<\/p>\n<p>&#8220;Kaasamine laenu kinnisvara omandamine annab mitmeid eeliseid, samuti vabastab ostja tulumaksu rikkust. Soovitame k\u00f5igile meie klientidele meelitada laenud ja alati saame soovitada head krediidi vahendaja&#8221;,\u2014 \u00fctleb Elena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430, juhataja Tranio.Ru.<\/p>\n<p>Julia Kozevnikova Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maksu rikkust v\u00f5i maksu solidaarsuse seisund (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 see on maks, mis igal aastal<\/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-1281","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\/1281","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=1281"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/posts\/1281\/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=1281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/categories?post=1281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/et\/wp-json\/wp\/v2\/tags?post=1281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}