{"id":1874,"date":"2020-02-13T00:38:03","date_gmt":"2020-02-12T21:38:03","guid":{"rendered":"http:\/\/nalog.fr\/ltkaip-optimizuoti-mokesciu-palikima-prancuzijoje\/"},"modified":"2020-02-13T00:38:03","modified_gmt":"2020-02-12T21:38:03","slug":"ltkaip-optimizuoti-mokesciu-palikima-prancuzijoje","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lt\/ltkaip-optimizuoti-mokesciu-palikima-prancuzijoje\/","title":{"rendered":"Kaip optimizuoti mokes\u010di\u0173 palikim\u0105 Pranc\u016bzijoje"},"content":{"rendered":"

Kaip ir daugelyje kit\u0173 \u0161ali\u0173, Pranc\u016bzijoje yra mokes\u010di\u0173 palikim\u0105 (l ‘ imp\u00f4t sur les successions). J\u012f moka net \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b. Suma gali siekti iki keli\u0173 de\u0161im\u010di\u0173 t\u016bkstan\u010di\u0173 eur\u0173.<\/p>\n

„Paprastai pirk\u0117jai atspindi tai apie optimizuoti mokes\u010di\u0173, jei pirkimo suma vir\u0161ija 500 t\u016bkst. eur\u0173. Tuo atveju, ma\u017eiau brangus nekilnojamojo turto mokestis paveld\u0117jimo bus ne toks didelis”,\u2014 sako Jelena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430, pardavim\u0173 vadybininkas Tranio.com.<\/p>\n

I\u0161vengti mokes\u010dio mok\u0117jimo \u012f palikim\u0105, gali tik kai kurie \u0161eimos nariai. Visiems kitiems pab\u0117gim\u0173 n\u0117ra numatyta, i\u0161skyrus atsisakymo siun\u010diamo turto. Ta\u010diau yra keletas teis\u0117t\u0173 b\u016bd\u0173, kaip padaryti taip, kad \u012fp\u0117diniai sumok\u0117jo ma\u017eiau.<\/p>\n

Gauti \u0441\u0435\u043c\u0435\u0439\u043d\u044b\u043c\u0438 juostose<\/h2>\n

Mokes\u010di\u0173 paveld\u0117jimo ne \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f turtas, kuris pereina i\u0161 vieno sutuoktinio kitam, taip pat perkeliant palikimo partneriui, susijusiais su mirusiu PACS (civilines sutartis solidarumo). Visi kiti \u012fp\u0117diniai moka norma nuo 5 iki 60 %, priklausomai nuo turto vert\u0117s ir giminyst\u0117s.<\/p>\n

\u0160is mokestis taip pat nereikia mok\u0117ti broliai ar seserys mirusiojo, kurie nuolat gyveno su juo per penkerius metus iki jo mirties, ne buvo sudarytos santuokos (buvo \u0440\u0430\u0437\u0432\u0435\u0434\u0435\u043d\u044b ar buvo \u0432\u0434\u043e\u0432\u0446\u0430\u043c\u0438) ir buvo vyresnis nei 50 met\u0173 arba buvo \u043d\u0435\u0442\u0440\u0443\u0434\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u044b\u043c\u0438 d\u0117l ligos.<\/p>\n

Tam tikr\u0173 kategorij\u0173 \u012fp\u0117dini\u0173 nuleisti mokes\u010di\u0173 nuolaidas.<\/p>\n<\/p>\n

Nuolaidos mokes\u010dio palikim\u0105
skirting\u0173 kategorij\u0173 \u012fp\u0117dini\u0173<\/h3>\n\n\n\n\n\n\n\n\n\n
Kategorija
\u012fp\u0117dini\u0173<\/th>\n		Mokes\u010di\u0173 nuolaida,
euro<\/td>\n<\/tr>\n
Vaikai, t\u0117vai,
mo\u010diut\u0117s ir senelio,
\u043f\u0440\u0430\u0431\u0430\u0431\u0443\u0448\u043a\u0438
ir \u043f\u0440\u0430\u0434\u0435\u0434\u0443\u0448\u043a\u0438<\/th>\n		100 000<\/td>\n<\/tr>\n
An\u016bkai ir \u043f\u0440\u0430\u0432\u043d\u0443\u043a\u0438<\/th>\n001 594<\/td>\n<\/tr>\n
Broliai ir seserys<\/th>\n015 932<\/td>\n<\/tr>\n
\u041f\u043b\u0435\u043c\u044f\u043d\u043d\u0438\u043a\u0438<\/th>\n007 967<\/td>\n<\/tr>\n
Ne\u012fgaliesiems<\/th>\n159 325<\/td>\n<\/tr>\n
Kitos<\/th>\n001 594<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tai rei\u0161kia, kad siun\u010diant palikimo, pavyzd\u017eiui, i\u0161 savo t\u0117v\u0173 vaikams mokes\u010diu paveld\u0117jimo nebus \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f 100 t\u016bkst. eur\u0173, i\u0161 viso turto vert\u0117s.<\/p>\n

B\u016bti i\u0161jungtas tam tikromis aplinkyb\u0117mis<\/h2>\n

Nuo mokes\u010dio palikim\u0105, yra atleisti \u012fp\u0117diniai auk\u0173 kar\u0173 ir teroro akt\u0173, karo, \u017euvusi\u0173 per karines operacijas, gaisrininkai, policininkai, \u0436\u0430\u043d\u0434\u0430\u0440\u043c\u043e\u0432, muitin\u0117s pareig\u016bn\u0173, \u017euvusi\u0173j\u0173 atlikti pareigas.<\/p>\n

Be to, mokes\u010di\u0173 paveld\u0117jo ne mokamas, kai perduodamas objektas, nekilnojamojo turto, registruoto kaip istorijos paminklas. I\u0161 dalies atleisti nuo mokes\u010dio tuos, kurie gauna paveld\u0117jo \u017eem\u0117s \u016bkio paskirties \u017eem\u0117s ir mi\u0161ko \u0443\u0433\u043e\u0434\u044c\u044f.<\/p>\n

„Sprogsta” nuosavyb\u0117s teis\u0117<\/h2>\n

Per pranc\u016bz\u0173 teis\u0117je yra s\u0105voka „\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u0435\u043d\u0438\u044f” turto (d\u00e9membrement de propri\u00e9t\u00e9): kai, pavyzd\u017eiui, \u0440\u043e\u0434\u0438\u0442\u0435\u043b\u044e priklauso \u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442 (teis\u0117 naudotis nekilnojamojo turto), o \u012fp\u0117diniui-s\u016bnui nue propri\u00e9t\u00e9 (nekilnojamojo turto, be teis\u0117s naudotis, arba tiesiog sienos).<\/p>\n

„\u0420\u0430\u0441\u0447\u043b\u0435\u043d\u0435\u043d\u0438\u0435” nuosavyb\u0117 leid\u017eia suma\u017einti mokes\u010di\u0173 palikim\u0105 \u012f 40-50 %. Mokestis apskai\u010diuojamas tik nuo vert\u0117s dalis nue propri\u00e9t\u00e9. Pavyzd\u017eiui, jei t\u0117vas perduoda savo \u012fp\u0117diniui nekilnojam\u0105j\u012f turt\u0105 be teis\u0117s principai (tai yra, tik sienos) kaina 260 t\u016bkst. eur\u0173, b\u016bdamas 59 met\u0173 am\u017eiaus, mokestis bus 4 194 eur\u0173, \u012f 62 \u2014 9 394 eur\u0173. Kuo anks\u010diau t\u0117vai „\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u044f\u044e\u0442” nuosavyb\u0117, tuo ma\u017eiau vaikai moka. Po t\u0117v\u0173 mirties \u012fp\u0117dinis gauna \u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442, \u0432\u043e\u0441\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u044f visi\u0161k\u0105 nuosavyb\u0117s teis\u0119 ir nemokant tokiu atveju papildomas mokestis.<\/p>\n

I\u0161duoda nuosavyb\u0117s \u012f SCI ir imti paskol\u0105<\/h2>\n

SCI \u2014 Civilinis bendrov\u0117 operacij\u0173 su nekilnojamojo turto (la soci\u00e9t\u00e9 civile immobili\u00e8re). Perkant nekilnojam\u0105j\u012f turt\u0105 kredito \u012f \u0161i\u0105 \u012fmon\u0119 yra labai suma\u017eintas mokestis paveld\u0117jimo ir dovan\u0173.<\/p>\n

Reikia praeiti tokius etapus: \u012fkurti SCI, pirkti \u0161ios bendrov\u0117s turto paskolos, „sprogsta” turtas ir i\u0161si\u0173sti j\u0105 dar \u012fp\u0117diniui. Dovanojant suma hipotekos atimti i\u0161 i\u0161laid\u0173 dalis SCI. Pavyzdys: t\u0117vas, b\u016bdamas 59 met\u0173 siun\u010dia dovan\u0173 turt\u0105, kai \u043e\u0441\u0442\u0430\u0442\u043a\u0435 paskola 50 t\u016bkst. eur\u0173, kai dalis turto, be teis\u0117s principai (nue-propri\u00e9t\u00e9) pasiskirst\u0117 \u012f 105 t\u016bkst. eur\u0173 (50 % nuo 210 t\u016bkst. bendra kaina). Tokiu atveju mokes\u010dio suma sudarys tik 250 eur\u0173.<\/p>\n

„Nekilnojamojo turto pirkimas \u012f SCI \u2014 labiausiai paplit\u0119s b\u016bdas, kuriuo naudojasi d\u0117l to, kad \u017eymiai suma\u017einti mokes\u010di\u0173 palikim\u0105. \u0413\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u0443\u044e bendrov\u0117 gali sudaryti ma\u017eiausiai du \u017emon\u0117s, did\u017eiausias dalyvi\u0173 skai\u010dius nebus ribojamas”,\u2014 sako Jelena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430.<\/p>\n

Investuoti \u012f gyvyb\u0117s draudim\u0105<\/h2>\n

Gyvyb\u0117s draudimas (naujumo-vie), galite si\u0173sti nemok\u0117dami mokes\u010dio turto vert\u0117s iki 152,5 t\u016bkst. eur\u0173, nepriklausomai nuo giminyst\u0117s. \u0160is metodas naudojamas tuomet, kai \u0437\u0430\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u043d\u044b\u0439 mok\u0117jo \u012fmokas pasiekti iki 70 met\u0173. Jei suma \u0431\u0435\u043d\u0435\u0444\u0438\u0446\u0438\u0430\u0440\u0430 vir\u0161ija 902 838 eurai (po nuolaid\u0173), mokes\u010di\u0173 palikim\u0105 sudarys 25 %, jei suma ma\u017eiau \u2014 20 %.<\/p>\n

Si\u0173sti turtas kas 15 met\u0173<\/h2>\n

Mokes\u010di\u0173 nuolaidos apskaitomos kas 15 met\u0173. Tai yra, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 t\u0117vai gali kas 15 met\u0173 persi\u0173sti po 100 t\u016bkst. eur\u0173 nemok\u0117dami mokes\u010dio (200 t\u016bkst., jei perduoda abu t\u0117vai, arba 400 t\u016bkst. eur\u0173, jei du t\u0117vai perduoda turt\u0105 dviem vaikams).<\/p>\n

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

Kaip ir daugelyje kit\u0173 \u0161ali\u0173, Pranc\u016bzijoje yra mokes\u010di\u0173 palikim\u0105 (l ‘ imp\u00f4t sur les successions). J\u012f moka net \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b. Suma<\/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-1874","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\/1874","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=1874"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1874\/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=1874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/categories?post=1874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/tags?post=1874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}