{"id":1868,"date":"2020-02-13T00:35:34","date_gmt":"2020-02-12T21:35:34","guid":{"rendered":"http:\/\/nalog.fr\/ltmokesciu-prancuzijoje-uz-ka-moka-nuolatinio-gyventojo-ir-uzsienio-pirkejai-nekilnojamojo-turto\/"},"modified":"2020-02-13T00:35:34","modified_gmt":"2020-02-12T21:35:34","slug":"ltmokesciu-prancuzijoje-uz-ka-moka-nuolatinio-gyventojo-ir-uzsienio-pirkejai-nekilnojamojo-turto","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lt\/ltmokesciu-prancuzijoje-uz-ka-moka-nuolatinio-gyventojo-ir-uzsienio-pirkejai-nekilnojamojo-turto\/","title":{"rendered":"Mokes\u010di\u0173 Pranc\u016bzijoje: „u\u017e k\u0105 moka nuolatinio gyventojo ir u\u017esienio pirk\u0117jai nekilnojamojo turto"},"content":{"rendered":"

Pranc\u016bzija nuolat patenka \u012f top 15 populiariausi\u0173 \u0161ali\u0173 nekilnojamojo turto \u012fsigijimo. Vienas i\u0161 labiausiai paplitusi\u0173 klausim\u0173, kuriuos u\u017eduoda pirk\u0117jai specialistams Tranio.Ru, susij\u0119 su mokes\u010di\u0173 sistema \u0161ios \u0161alies.<\/p>\n

Kasmet pranc\u016bzai ir u\u017esienio savininkai b\u016bst\u0105 mok\u0117ti nekilnojamojo turto mokes\u010dius ir gyventoj\u0173 pajam\u0173 mokes\u010dio. Investuotojai susiduria su mokes\u010di\u0173 pajamos i\u0161 nuomos ir kapitalo prieaugio. Savininkai firm\u0173 i\u0161vilioti daugiau nei tre\u010ddalis pelno kaip verslo mokes\u010dio.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
PVM<\/th>\n20 %<\/td>\n<\/tr>\n
\u041f\u043e\u0448\u043b\u0438\u043d\u0430 \u012f
chromuotas per\u0117jimas
nuosavyb\u0117s teis\u0117s<\/th>\n		5,81 %<\/td>\n<\/tr>\n
Taxe fonci\u00e8re
(metinis mokestis
turto vert\u0117s)<\/th>\n		Nuomos mokestis
u\u017e 0,5\u20131,5 m\u0117nesio<\/td>\n<\/tr>\n
Taxe d ‘ habitation
(metinis mokestis
gyventi)<\/th>\n		Nuomos mokestis
u\u017e laikotarpis
iki 1 m\u0117nesio<\/td>\n<\/tr>\n
Mokes\u010di\u0173 pajamos
i\u0161 nuomos<\/th>\n		35,5 \u2013 60,5 %<\/td>\n<\/tr>\n
Mokestis, kapitalo prieaugio<\/th>\n40,5 %<\/td>\n<\/tr>\n
Mokes\u010di\u0173 \u043f\u0443\u0441\u0442\u0443\u044e\u0449\u0443\u044e
nekilnojamasis turtas<\/th>\n		12,5\u201325 %<\/td>\n<\/tr>\n
Mokes\u010di\u0173 palikim\u0105<\/th>\n5-60 %<\/td>\n<\/tr>\n
Gyventoj\u0173 pajam\u0173 mokestis<\/th>\n0-49 %<\/td>\n<\/tr>\n
Mokes\u010dio turtas<\/th>\n0-1,5 %<\/td>\n<\/tr>\n
Mokestis yra netiesioginis
atsakomyb\u0117<\/th>\n		3 %<\/td>\n<\/tr>\n
\u012emon\u0117s mokestis<\/th>\n15-33,33 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nekilnojamojo turto mokes\u010dius<\/h2>\n

La\u017eyb\u0173 notarin\u012f lengvatos<\/strong> svyruoja nuo 0,825 iki 4 %. Prie jo bus prid\u0117ta PVM 20 %.<\/p>\n\n\n\n\n\n\n\n
Sandorio suma, eur<\/th>\nKomisija, %<\/th>\n<\/tr>\n
Iki 6 500<\/th>\n4<\/td>\n<\/tr>\n
6 500 \u2013 17 000<\/th>\n1,65<\/td>\n<\/tr>\n
17 000 \u2013 60 000<\/th>\n1,10<\/td>\n<\/tr>\n
Daugiau nei 60 000<\/th>\n0,825<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Perkant antrin\u0117 nekilnojamojo turto, i\u0161skyrus komisijos \u0440\u0438\u0435\u043b\u0442\u043e\u0440\u0430 ir notaras, pirk\u0117jas moka mokes\u010dius \u012f registracijos nuosavyb\u0117s teis\u0117s<\/strong> (les droits de mutation) \u2014 5,81 %. \u012esigyjant dal\u012f bendrov\u0117s, kuri turi turto, kurie yra teis\u0117tai daugiausia i\u0161 pranc\u016bzijos nekilnojamojo turto mokes\u010dio registracija yra 5% nuo kainos dal\u012f.<\/p>\n

Perkant \u043d\u043e\u0432\u043e\u0441\u0442\u0440\u043e\u0439\u043a\u0438 mokamas PVM<\/strong> (la taxe sur la valeur ajout\u00e9e, TVA) dyd\u017eio 20 % (da\u017eniausiai \u012ftrauktas \u012f kain\u0105).<\/p>\n

Savininkas kasmet moka turto mokes\u010dius. Pranc\u016bzijoje j\u0173 du: taxe fonci\u00e8re<\/strong> (tikrosios „turto mokestis”) ir taxe d ‘ habitation<\/strong> („mokestis gyventi”). Pasak \u041b\u0430\u0440\u044b \u041f\u0430\u0440\u044d\u043d\u0430\u043d, departamento direktoriaus Ryt\u0173 Europos ir AS et Associ\u00e9s, norma taxe fonci\u00e8re per metus ekvivalento vert\u0117 0,5 m\u0117nesio nuomos, jei mieste, kuriame yra patalpos, yra \u012fmon\u0117. \u012e gyventoj\u0173 klausimus, kurie silpnesni i\u0161pl\u0117toti ekonomi\u0161kai, norma lygi plok\u0161t\u0117 u\u017e 1,5 m\u0117nesio. Turima omenyje ne rinkos nuomos, o i\u0161galvota, kuri apskai\u010diuojama pagal vidutini\u0173 kain\u0173 \u012fprasta ir socialinis b\u016bstas ir kainuoja daug ma\u017eiau rinkos. Taxe d ‘ habitation taip pat priklauso nuo to, kaip gerai u\u017epildyta \u043a\u0430\u0437\u043d\u0430 miesto. Labiausiai „atsilikusi\u0173” \u043c\u0443\u043d\u0438\u0446\u0438\u043f\u0430\u043b\u0438\u0442\u0435\u0442\u0430\u0445 jo dydis, yra „i\u0161galvota” ilgalaik\u0117 nuoma.<\/p>\n

Pavyzd\u017eiui, Pary\u017eiaus priemiestyje, kur yra \u012fmoni\u0173, i\u0161 savininko turto plotas 100 m2, rinkos vert\u0117s, kuriame \u2014 500 000 eur\u0173 per metus nueina 800 eur\u0173 \u012f taxe fonci\u00e8re ir tiek pat \u012f taxe d ‘ habitation. Kitas pavyzdys: Pary\u017eiaus priemiestyje, kur n\u0117ra \u012fmon\u0117s savininkas b\u016bsto (100 m2, 180 000 eur\u0173) moka 850 eur\u0173 per metus u\u017e taxe fonci\u00e8re ir 900 eur\u0173 u\u017e taxe d ‘ habitation.<\/p>\n

„Pirkti nekilnojam\u0105j\u012f turt\u0105 reikia ten, kur yra \u012fmon\u0117s \u2014 \u012f \u043f\u0440\u0438\u0433\u043e\u0440\u043e\u0434\u0430\u0445 Pary\u017eiaus (\u0161iaur\u0117s-vakar\u0173), pati sostin\u0117je, \u012f \u043f\u043e\u0431\u0435\u0440\u0435\u0436\u044c\u044f\u0445 (ten gerai i\u0161pl\u0117tota turizmo infrastrukt\u016bra) ir kalnuose. Tokiose vietose mokes\u010di\u0173 ma\u017eesnis, ta\u010diau b\u016bstas kainuoja brangiau \u2014 visas teis\u0117tas. Pavyzd\u017eiui, \u012f rytus nuo Pary\u017eiaus mokes\u010dio visai ne d\u0117l \u0414\u0438\u0441\u043d\u0435\u0439\u043b\u0435\u043d\u0434\u0443”,\u2014 sako \u041b\u0430\u0440\u0430 \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n

Ji sako, savininkai pirmin\u0117s nekilnojamojo turto visai atleisti nuo mokes\u010di\u0173 per pirmuosius penkerius metus. Svarbiausia s\u0105lyga \u2014 teisingai u\u017epildyti visus reikalingus dokumentus, o tai \u2014 r\u016bpestis \u0440\u0438\u0435\u043b\u0442\u043e\u0440\u043e\u0432.<\/p>\n

Savininkai, norintys \u043e\u0431\u043e\u0433\u0430\u0442\u0438\u0442\u044c\u0441\u044f s\u0105skaita pristatymo turto, privalo mok\u0117ti mokest\u012f u\u017e pajamas i\u0161 nuomos<\/strong> (l ‘ imp\u00f4t sur le revenu locatif). \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f baz\u0117 \u2014 pajamos i\u0161 nuomos su ma\u017eiau i\u0161laid\u0173, susijusi\u0173 su nuoma. La\u017eyb\u0173 \u2014 nuo 5 iki 45 %. Minimalus statymas yra \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u2014 20 %. Be to, prie \u0161io \u043d\u0430\u043b\u043e\u0433\u0443 papildomas socialinis mokestis, \u0432\u0437\u0438\u043c\u0430\u0435\u043c\u044b\u0439 norma 15,5 %. Taigi, maksimali suma pajam\u0173 i\u0161 nuomos \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 sudaro 60,5 %.<\/p>\n\n\n\n\n\n\n\n\n\n
\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f
vert\u0117 turto,
t\u016bkst. eur\u0173<\/th>\n		Norma, %<\/th>\n<\/tr>\n
Iki 5 963<\/th>\n5<\/td>\n<\/tr>\n
5 963 \u2013 11 896<\/th>\n10<\/td>\n<\/tr>\n
11 896 \u2013 26 420<\/th>\n15<\/td>\n<\/tr>\n
26 420 \u2013 70 830<\/th>\n20<\/td>\n<\/tr>\n
70 830 \u2013 150 000<\/th>\n41<\/td>\n<\/tr>\n
Daugiau nei 150 000<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pajamos i\u0161 nuomos, \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u043c\u044b\u0439 bendrovi\u0173, apmokestinamas pagal tarif\u0105 33,33 % nuo pajam\u0173, at\u0117mus i\u0161laidas ir nusid\u0117v\u0117jimo. \u0160iuo mokes\u010diu apmokestinamos butas be bald\u0173, \u0441\u0434\u0430\u044e\u0449\u0438\u0435\u0441\u044f ilgalaik\u0119 nuomos (ma\u017eiausiai trejus metus). \u041c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 b\u016bsto, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f trump\u0105 laik\u0105 (LMCT, location meubl\u00e9e court terme) patenka \u012f kategorij\u0105 i\u0161mok\u0173 (b\u00e9n\u00e9fices et industriels commerciaux, BIC): i\u0161 nuomos mokest\u012f atimamas \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 i\u0161laidas. Pasak Sandy \u0414\u0430\u043b\u043c\u0430\u0441, partneris, bendrov\u0117 Cabinet Roche gauti \u0161ias i\u0161mokas, savininkas turi tur\u0117ti nuomininko, bent trys i\u0161 keturi\u0173 paslaugas: pusry\u010diai, nuolatinis patalp\u0173 valymas, pristatymo trikota\u017eo ir klient\u0173 pri\u0117mimas. Be to, \u0430\u0440\u0435\u043d\u0434\u043e\u0434\u0430\u0442\u0435\u043b\u0438, \u0441\u0434\u0430\u044e\u0449\u0438\u0435 patalpos plotas yra ma\u017eesnis nei 14 m2 u\u017e 30-45 eur\/m2 ir daugiau (suma priklauso nuo miesto rotu\u0161\u0117), moka papildomas metinis mokestis. Statymas \u012frengti studijos sudaro iki 10 %.<\/p>\n

Su metais nekilnojamojo turto \u0434\u043e\u0440\u043e\u0436\u0430\u0435\u0442, ir jei perparduoti ar pana\u0161iai sugeba gauti pelno. Skirtumas tarp kainos, u\u017e kuri\u0105 daiktas buvo pirktas ir kokia kaina, kuriuo jis v\u0117liau buvo parduotas, apmokestinamas \u012f kapitalo prieaugio (l ‘ imp\u00f4t sur les plus-values immobili\u00e8res). Nuo rugpj\u016b\u010dio 1 d. 2015 m. vis\u0173 \u0161ali\u0173 pilie\u010diai moka j\u012f fiksuota pal\u016bkan\u0173 norma 40,5 % (\u012fskaitant socialinis mokestis, kurio dydis sudaro 15,5 %, ir specialios prat\u0119simo mokestis, 6 %). Galima atskaityti i\u0161 mokestin\u0119 baz\u0119. Jei trukm\u0117 nuosavyb\u0117s sudaro 17-18 met\u0173, atimti lygus 24 %. Atskaitymo apskai\u010diuojamas ne nuo rinkos vert\u0117s objekt\u0105, o nuo skirtumo tarp vert\u0117s pirkimo ir pardavimo.<\/p>\n

Pirmoji pardavimas, nekilnojamojo turto \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 gali b\u016bti atlaisvinta mokes\u010dio kapitalo prieaugio laikantis tam tikr\u0173 s\u0105lyg\u0173.<\/p>\n

Nuo rugpj\u016b\u010dio 1 d. 2015 m. vis\u0173 \u0161ali\u0173 pilie\u010diai moka mokestis, kapitalo prieaugio norma 19 %. Prie jo bus prid\u0117ta socialinis mokestis 15,5 % ir special\u0173 prat\u0119simo mokestis 6 %.<\/p>\n

Taikomos mokes\u010di\u0173 nuolaidos, kuri\u0173 vert\u0117 priklauso nuo to, kiek laiko buvo nekilnojamojo turto nuosavyb\u0117. Nuolaidos pajam\u0173 mokes\u010dio (19 arba 33,33 %) sudaro 6 %, jei nekilnojamojo turto tur\u0117jome nuo 6 met\u0173 iki 21 met\u0173, arba 4 % 22-ojo met\u0173. Po 22 met\u0173 nuosavyb\u0117s savininkai yra atleid\u017eiamos nuo \u0161io mokes\u010dio. Nuolaidos socialinio surinkimo (15,5 %) sudaro 1,65 %, jei nekilnojamojo turto tur\u0117jome nuo 6 met\u0173 iki 21 met\u0173, 1,6 % 22-ojo metus, 9 %, jei nekilnojamojo turto tur\u0117jome 23-30 met\u0173. Po 30 met\u0173 ir savininkai yra atleisti nuo mokes\u010di\u0173 ir socialinio mokes\u010dio. \u041d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b, ne m\u0117gaudamiesi pranc\u016bzijos socialin\u0117s apsaugos sistema, nuo mokes\u010di\u0173 atleisti. Tie, kurie sumok\u0117jo socialiniai mokes\u010diai gali pateikti apeliacin\u012f skund\u0105 d\u0117l gr\u0105\u017einimo l\u0117\u0161\u0173 \u012f mokes\u010di\u0173 tarnyb\u0105, vietos registracijos Pranc\u016bzijoje iki gruod\u017eio 31 d. 2015.<\/p>\n

Kai turto pardavimo po 1 sausio 2013 imamas papildomas mokestis.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Dydis \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0433\u043e
kapitalo prieaugio (\u041d\u041f\u041a)<\/th>\n		Statymai<\/th>\n<\/tr>\n
50 001 \u2013 60 000<\/th>\n2 % \u2212 (60 000 \u2014 \u041d\u041f\u041a) \u00d7 1\/20<\/td>\n<\/tr>\n
60 001 \u2013 100 000<\/th>\n2 %<\/td>\n<\/tr>\n
100 001 \u2013 110 000<\/th>\n3 % \u2212 (110 000 \u2014 \u041d\u041f\u041a) \u00d7 1\/10<\/td>\n<\/tr>\n
110 001 \u2013 150 000<\/th>\n3 %<\/td>\n<\/tr>\n
150 001 \u2013 160 000<\/th>\n4 % \u2212 (160 000 \u2014 \u041d\u041f\u041a) x 15\/100<\/td>\n<\/tr>\n
160 001 \u2013 200 000<\/th>\n4 %<\/td>\n<\/tr>\n
200 001 \u2013 210 000<\/th>\n5 % \u2212 (210 000 \u2014 \u041d\u041f\u041a) x 20\/100<\/td>\n<\/tr>\n
210 001 \u2013 250 000<\/th>\n5 %<\/td>\n<\/tr>\n
250 001 \u2013 260 000<\/th>\n6 % \u2212 (260 000 \u2014 \u041d\u041f\u041a) x 25\/100<\/td>\n<\/tr>\n
Daugiau nei 260 000<\/th>\n6 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pranc\u016bzijoje atsakomyb\u0117 u\u017e turto \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u043d\u043e\u0439 bendrov\u0117, kupinas \u0443\u043f\u043b\u0430\u0442\u043e\u0439 metin\u0117s pajam\u0173 mokes\u010dio netiesioginis valdymas<\/strong>, kuris apmokamas pal\u016bkan\u0173 norma 3 % nuo rinkos vert\u0117s. J\u012f moka visi juridiniai asmenys. Tikslas \u0161io mokes\u010dio \u2014 pasiprie\u0161inti \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u044e vengimu mok\u0117ti mokes\u010dius prabangos, kapitalo prieaugio ir paveld\u0117jimas.<\/p>\n

Laikantis tam tikr\u0173 s\u0105lyg\u0173, nuo \u0161io mokes\u010dio yra atleisti savininkai, \u0441\u0434\u0430\u044e\u0449\u0438\u0435 \u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0443\u044e nekilnojamojo turto trump\u0105 laik\u0105. „\u0160eimininkas nemoka mokes\u010di\u0173 prieaugio vert\u0117s, jei veikl\u0105 saugoti nuoma \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u043b\u0430\u0441\u044c daugiausiai per penkerius metus ir, jei vidutin\u0117 metin\u0117 nuomos mokestis pastaruosius dvejus metus toliau 250 000 eur\u0173”,\u2014 sako Sandy \u0414\u0430\u043b\u043c\u0430\u0441.<\/p>\n

Pranc\u016bzijoje taip pat mokes\u010di\u0173 \u043f\u0443\u0441\u0442\u0443\u044e\u0449\u0443\u044e nekilnojamojo turto<\/strong> (la taxe sur les logements vacants, TLV). Jiems taikoma \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 objektus, esan\u010dius \u043a\u043e\u043c\u043c\u0443\u043d\u0430\u0445 su gyventoj\u0173 ir daugiau nei 50 t\u016bkst. \u017emoni\u0173. Per\u017ei\u016br\u0117ti s\u0105ra\u0161\u0105 \u043a\u043e\u043c\u043c\u0443\u043d, \u012f kuriuos imamas mokestis, galite svetain\u0117je Legifrance.Gouv.Fr. Jei b\u016bstas ne dirba daugiau kaip metus, norma yra 12,5 %, pradedant nuo antros met\u0173 \u2014 25 %. Mokestis imamas nuo \u0432\u043c\u0435\u043d\u0435\u043d\u043d\u043e\u0433\u043e nuomos pajamos, kurios apskai\u010diuojamos remiantis rinkos, atsi\u017evelgiant \u012f savybes turto.<\/p>\n

Kiti mokes\u010diai<\/h2>\n

Pranc\u016bzijoje yra mokes\u010di\u0173 palikim\u0105<\/strong> (l ‘ imp\u00f4t sur les successions). Jo statymas (5-60 %) priklauso nuo turto vert\u0117s ir giminyst\u0117s \u012fp\u0117dinio. Mokes\u010diu n\u0117ra \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f turtas, kuris pereina i\u0161 vieno sutuoktinio kitam. Pirmiausia palikim\u0105 gauna vaikai ir t\u0117vai. \u0160ios kategorijos asmen\u0173 tarifas svyruoja nuo 5 proc. (turto pigiau 8 072 eur) iki 45 proc. (turto brangesnis 1 805 677 eur). Antroji i\u0161 eil\u0117s \u2014 broliai ir seserys. Jie moka mokes\u010dio norma nuo 35 proc. (turto pigiau 24 430 eur\u0173) iki 45 proc. (turto brangiau 24 430 eur\u0173). La\u017eyb\u0173 kitoki\u0173 \u012fp\u0117dini\u0173 sudaro 55-60 %. Taip pat mokes\u010di\u0173 nuolaida 100 t\u016bkst. eur\u0173.<\/p>\n\n\n\n\n\n\n\n\n\n\n
\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f
kaina<\/th>\n		Statymai<\/th>\n<\/tr>\n
Iki 8 072<\/th>\n5<\/td>\n<\/tr>\n
8 072 \u2013 12 109<\/th>\n10<\/td>\n<\/tr>\n
12 109 \u2013 15 932<\/th>\n15<\/td>\n<\/tr>\n
15 932 \u2013 552 324<\/th>\n20<\/td>\n<\/tr>\n
552 324 \u2013 902 838<\/th>\n30<\/td>\n<\/tr>\n
902 838 \u2013 1 805 677<\/th>\n40<\/td>\n<\/tr>\n
Daugiau 1 805 677<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pranc\u016bzijos nekilnojamojo turto, kur\u012f valdo \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442, \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f mokes\u010di\u0173 paveld\u0117jimo pagal \u0444\u0440\u0430\u043d\u0446\u0443\u0437\u0441\u043a\u0438\u043c \u012fstatymus. Nor\u0117dami i\u0161vengti pranc\u016bzijos mokes\u010di\u0173, tur\u0117t\u0173 pasirinkti keli\u0105 nuosavyb\u0117s turto per \u012fmon\u0119. \u0160iuo atveju bus taikomos \u012fstatym\u0173 \u0161alies gyventojas kurioje buvo savininkas.<\/p>\n

Asmuo, gyvenantis Pranc\u016bzijoje daugiau nei 180 dien\u0173 per metus, manoma, kad gyventojas mokestiniu \u0161alies ir privalo kasmet teikti deklaracijos apie pajamas, net jei j\u0173 n\u0117ra. Maksimalus statymas pajam\u0173 mokes\u010dio<\/strong> (imp\u00f4t sur le revenu) siekia 45 %. \u041e\u0431\u043b\u0430\u0434\u0430\u0442\u0435\u043b\u0438 \u0441\u0432\u0435\u0440\u0445\u0432\u044b\u0441\u043e\u043a\u0438\u0445 pajamas (daugiau nei 1 mln eur\u0173) moka daugiau 3-4 % taip pat \u012f bazin\u0119 norm\u0105.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Pelnas, euro<\/th>\nNorma, %<\/th>\n<\/tr>\n
Iki 5 963<\/th>\n0<\/td>\n<\/tr>\n
5 964 \u2013 11 896<\/th>\n5,5<\/td>\n<\/tr>\n
11 897 \u2013 26 420<\/th>\n14<\/td>\n<\/tr>\n
26 421 \u2013 70 830<\/th>\n30<\/td>\n<\/tr>\n
70 830 \u2013 150 000<\/th>\n41<\/td>\n<\/tr>\n
150 001 \u2013 1 000 000<\/th>\n45<\/td>\n<\/tr>\n
Daugiau nei 1 000 000<\/th>\n48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Analogas pajam\u0173 mokes\u010dio u\u017e juridini\u0173 asmen\u0173 \u2014 \u012fmon\u0117s mokest\u012f<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s). Bendru atveju jo statymas yra 33,33 %. Ma\u017eoms ir vidutin\u0117ms \u012fmon\u0117ms, 75 % kurio priklauso privatus asmenys, su prekybos \u043e\u0431\u043e\u0440\u043e\u0442\u043e\u043c ma\u017eiau kaip 7 630 000 eur\u0173 ir pelno ma\u017eiau 38 120 eur, tarifas yra 15 % \u012f pirmuosius 38 120 eur\u0173 pajam\u0173, likusi suma yra apmokestinamas pagal tarif\u0105 33,33 %.<\/p>\n

Skirtingai nuo daugelio kit\u0173 europos \u0161ali\u0173, Pranc\u016bzijoje egzistuoja mokes\u010dio turtas<\/strong>, ar mokes\u010di\u0173 solidarumo b\u016bkl\u0119 (imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). \u0160\u012f mokest\u012f moka tie, kuri\u0173 turtas Pranc\u016bzijoje turi i\u0161laid\u0173 daugiau kaip 1,3 mln euro. Normos priklauso nuo turto vert\u0117s. Apskai\u010diuoti ISF, naudodami skai\u010diuokl\u0119.<\/p>\n\n\n\n\n\n\n\n\n\n
\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f
vert\u0117 turto,
t\u016bkst. eur\u0173<\/th>\n		Norma, %<\/th>\n<\/tr>\n
Iki 800<\/th>\n0<\/td>\n<\/tr>\n
800 \u2013 1 300<\/th>\n0,5<\/td>\n<\/tr>\n
1 300 \u2013 2 570<\/th>\n0,7<\/td>\n<\/tr>\n
2 570 \u2013 5 000<\/th>\n1<\/td>\n<\/tr>\n
5 000 \u2013 10 000<\/th>\n1,25<\/td>\n<\/tr>\n
Daugiau nei 10 000<\/th>\n1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Yra \u012fvairi\u0173 b\u016bd\u0173, kaip i\u0161vengti mokes\u010di\u0173, \u0161io mokes\u010dio, pavyzd\u017eiui, galite u\u017esisakyti pirkim\u0105 \u0413\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u0443\u044e \u012fmon\u0119 operacij\u0173 su nekilnojamojo turto (Soci\u00e9t\u00e9 civile immobili\u00e8re, SCI).<\/p>\n

Pavyzd\u017eiui, pajam\u0173 mokes\u010dio turtas neturi mok\u0117ti tie, kurie \u0441\u0434\u0430\u044e\u0442 visais baldais tik trumpalaik\u0119 but\u0173 nuom\u0105 su paslaugomis.<\/p>\n

„Toks savininkas yra traktuojamas kaip „profesional\u0173 rinkos nuomos”: jei nekilnojamasis turtas naudojamas profesin\u0119 veikl\u0105 \u0161alyje, savininkas atleid\u017eiamas nuo mokes\u010dio solidarumo b\u016bkl\u0119”,\u2014 sako Sandy \u0414\u0430\u043b\u043c\u0430\u0441.<\/p>\n

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

Pranc\u016bzija nuolat patenka \u012f top 15 populiariausi\u0173 \u0161ali\u0173 nekilnojamojo turto \u012fsigijimo. Vienas i\u0161 labiausiai paplitusi\u0173 klausim\u0173, kuriuos u\u017eduoda pirk\u0117jai specialistams<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-1868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mokesciu-informacija-prancuzijoje"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"lt","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":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":true,"content":true,"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\/lt\/wp-json\/wp\/v2\/posts\/1868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/comments?post=1868"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1868\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/media?parent=1868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/categories?post=1868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/tags?post=1868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}