{"id":1879,"date":"2020-02-13T00:39:52","date_gmt":"2020-02-12T21:39:52","guid":{"rendered":"http:\/\/nalog.fr\/ltmokescius-prancuzijoje\/"},"modified":"2020-02-13T00:39:52","modified_gmt":"2020-02-12T21:39:52","slug":"ltmokescius-prancuzijoje","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lt\/ltmokescius-prancuzijoje\/","title":{"rendered":"Mokes\u010dius Pranc\u016bzijoje"},"content":{"rendered":"<p>Biud\u017eeto Pranc\u016bzijoje daugiau nei 90 % yra sudarytas b\u016btent i\u0161 mokestini\u0173 pajam\u0173. Apibendrinant, Pranc\u016bzijoje numatyta daugiau nei 200 r\u016b\u0161i\u0173 mokes\u010di\u0173, rinkliav\u0173, muit\u0173 ir kit\u0173 privalom\u0173 mok\u0117jim\u0173; juos statymai ir s\u0105lygos apmokestinimo kasmet per\u017ei\u016brima.<\/p>\n<p>Mokes\u010di\u0173 taisykles, taikomas \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0443, did\u017ei\u0105ja dalimi priklauso nuo to, ar jis yra mokes\u010di\u0173 gyventojas Pranc\u016bzijoje, ar ne.<\/p>\n<p>Pranc\u016bzijoje mokes\u010di\u0173 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 pripa\u017e\u012fstami tie, kurie turi pranc\u016bz\u0173 \u0434\u043e\u043c\u0438\u0446\u0438\u043b\u0438\u0439, ar vieta nuolat gyventi. Pagal \u0444\u0440\u0430\u043d\u0446\u0443\u0437\u0441\u043a\u0438\u043c \u012fstatymus, nepriklausomai nuo pilietyb\u0117s \u0434\u043e\u043c\u0438\u0446\u0438\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c Pranc\u016bzijoje pripa\u017e\u012fstamas tas,<\/p>\n<ul>\n<li>kurio pagrindin\u0117 gyvenamoji vieta ar \u0161eima yra Pranc\u016bzijoje;<\/li>\n<li>kas vykdo profesin\u0119 veikl\u0105 (apmokamus arba ne) \u0161alies teritorijoje, i\u0161skyrus atvejus, kai tokia veikla yra pagalbinis pob\u016bd\u012f;<\/li>\n<li>kurio ekonomini\u0173 interes\u0173, t. y. pagrindin\u0117s investicijos, juridinis adresas \u012fmon\u0117ms, centras profesin\u0119 veikl\u0105, yra Pranc\u016bzijoje.<\/li>\n<\/ul>\n<p>Pagal bendr\u0105j\u0105 taisykl\u0119, nuolatinio gyventojo \u0161alies \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442 mokes\u010dius \u012f pranc\u016bz\u0173 i\u017ed\u0105 i\u0161 vis\u0173 savo pasaulin\u0117s pajamos: pajamos i\u0161 verslo ir darbo veiklos, autorin\u012f atlyginim\u0105, pajam\u0173 i\u0161 nekilnojamojo turto sandori\u0173, pajam\u0173, gaut\u0173 dividend\u0173 forma ir procent\u0173. \u041d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b moka tik mokes\u010di\u0173 turt\u0105, esant\u012f Pranc\u016bzijoje, ir \u012f kit\u0105 gaut\u0105 Pranc\u016bzijoje pajamos.<\/p>\n<p>Tarp Pranc\u016bzijos ir Rusijos \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0435\u0439 yra Susitarimas dvigubo apmokestinimo i\u0161vengimo, kas leid\u017eia \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0438\u043c mokes\u010di\u0173 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c ne mok\u0117ti mokest\u012f d\u0117l vieno pajam\u0173 du kartus. Tai yra sumos \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0445 Pranc\u016bzijoje pajam\u0173 mokes\u010dio ir pelno mokes\u010dio \u012f kapitalo prieaugio gali b\u016bti \u0437\u0430\u0447\u0442\u0435\u043d\u044b apskai\u010diuojant sumos mokes\u010di\u0173, kurie sumok\u0117ti taisykles rusijos \u012fstatymus. Mokes\u010di\u0173 turt\u0105, pagal \u0161i\u0105 Sutart\u012f, bus sumok\u0117ti tik Pranc\u016bzijoje.<\/p>\n<h2>Mokes\u010diai perkant nekilnojam\u0105j\u012f turt\u0105<\/h2>\n<p>Perkant b\u016bst\u0105, pastatytas daugiau nei prie\u0161 penkerius metus \u012f valstyb\u0117s biud\u017eet\u0105 \u0161alies, o taip pat \u012f biud\u017eet\u0105, departament\u0173 ir \u043a\u043e\u043c\u043c\u0443\u043d pirk\u0117jas moka registracijos mokes\u010diai (les droits d &#8216; enregistrement). \u0421\u0443\u043c\u043c\u0430\u0440\u043d\u043e dydis registracijos mokes\u010diai yra 5,81 % nuo v\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u0435\u043c\u043e\u0433\u043e objekto (departamentuose \u0418\u043d\u0434\u0440, \u0418\u0437\u0435\u0440 ir \u041c\u043e\u0440\u0431\u0438\u0430\u043d \u2014 5,1 %). <\/p>\n<p>Perkant \u043d\u043e\u0432\u043e\u0441\u0442\u0440\u043e\u0439\u043a\u0438 mokamas PVM (la taxe sur la valeur ajout\u00e9e, TVA) dyd\u017eio 20 %, kuris da\u017eniau \u012fsijungia kaina \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u0435\u043c\u043e\u0439 nekilnojamojo turto, ir rinkti dyd\u017eio 0,71498 % nuo objekto vert\u0117s.<\/p>\n<p>Kaina notarin\u012f i\u0161vaizdos sandorius skai\u010diuojamas nuo objekto vert\u0117s.<\/p>\n<\/p>\n<h3>La\u017eyb\u0173 notarin\u012f rinkti<br \/>\n Pasak &#8221; Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f<br \/>\nkaina objekt\u0105,<br \/>\nt\u016bkst. eur\u0173\n<\/th>\n<th>Statymas<\/th>\n<tr>\n<td>Iki 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>Daugiau nei 60 t\u016bkst.<\/td>\n<td>0,814 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pavyzd\u017eiui, jeigu pirk\u0117jas, \u012fsigij\u0119s but\u0105 bendra vert\u0117 200 t\u016bkst. eur\u0173, tai u\u017e pirmuosius 6,5 t\u016bkst. eur\u0173 \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0439 mokestis imamas nuo 256,425 eur\u0173, u\u017e \u0161iuos 10,5 t\u016bkst. eur\u0173 \u2014 170,835 eur\u0173, toliau \u2014 466,55 euro ir 1 139,6 eur\u0173 atitinkamai. Galiausiai suma notarin\u012f rinkti pasieks 2 033,41 eur\u0173.<\/p>\n<h2>Mokes\u010diai, jei turi turto<\/h2>\n<p>Savininkai kasmet moka turto mokestis(la taxe fonci\u00e8re), mokes\u010di\u0173 nakvyn\u0117s (la taxe d &#8216; habitation).<\/p>\n<p>Mokes\u010dio dydis nekilnojamojo turto priklauso nuo ploto ir vietos nekilnojamojo turto ir nustatoma mokes\u010di\u0173 institucijomis pagal \u043a\u0430\u0434\u0430\u0441\u0442\u0440\u043e\u043c ir atsi\u017evelgiant \u012f nuomos kain\u0105. Mokestis gyventi, pagal \u0444\u0440\u0430\u043d\u0446\u0443\u0437\u0441\u043a\u0438\u043c \u012fstatymus, mokama tais, kurie u\u017eima b\u016bst\u0105 sausio 1 d. dabartinio metus, nors jo savininkas arba nuomininkas. <\/p>\n<p>Pasak \u041b\u0430\u0440\u044b \u041f\u0430\u0440\u044d\u043d\u0430\u043d, departamento direktoriaus Ryt\u0173 Europos ir AS et Associ\u00e9s, tarifas mokes\u010dio turtas per metus ekvivalento vert\u0117 0,5 m\u0117nesio nuomos, jei mieste, kuriame yra patalpos, yra \u012fmon\u0117. Ekonomi\u0161kai labiau silpnus gyventoj\u0173 dali\u0173 tarifas lygus plok\u0161t\u0117s u\u017e 1,5 m\u0117nesio. Turima omenyje ne rinkos nuomos, o i\u0161galvota, kuri apskai\u010diuojama, atsi\u017evelgiant \u012f vidutini\u0173 kain\u0173 \u012fprasta ir socialinis b\u016bstas, ir kainuoja daug ma\u017eiau rinkos. Taxe d &#8216; habitation taip pat priklauso nuo to, kaip gerai u\u017epildyta \u043a\u0430\u0437\u043d\u0430 miesto. Labiausiai &#8222;atsilikusi\u0173&#8221; \u043c\u0443\u043d\u0438\u0446\u0438\u043f\u0430\u043b\u0438\u0442\u0435\u0442\u0430\u0445 jo dydis, yra &#8222;i\u0161galvota&#8221; ilgalaik\u0117 nuoma.<\/p>\n<p>Pavyzd\u017eiui, Pary\u017eiaus priemiestyje, kur yra \u012fmoni\u0173, i\u0161 savininko turto plotas 100 m2, rinkos vert\u0117s, kuriame \u2014 500 t\u016bkst. eur\u0173 per metus nueina 800 eur\u0173 \u012f taxe fonci\u00e8re ir tiek pat \u012f taxe d &#8216; habitation. Kitas pavyzdys: Pary\u017eiaus priemiestyje, kur n\u0117ra \u012fmon\u0117s savininkas b\u016bsto (100 m2, 180 t\u016bkst. eur\u0173) moka 850 eur\u0173 per metus u\u017e taxe fonci\u00e8re ir 900 eur\u0173 u\u017e taxe d &#8216; habitation.<\/p>\n<p>&#8222;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&#8221;, \u2014 sako \u041b\u0430\u0440\u0430 \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n<p>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<p>Be to, tie, kuri\u0173 turtas \u0161alyje turi i\u0161laid\u0173 daugiau kaip 1,3 mln euro, moka mokes\u010di\u0173 turtas, ar mokes\u010di\u0173 solidarumo b\u016bkl\u0119 (l &#8216; imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). Yra apmokestinamos bus bet kok\u012f nekilnojam\u0105j\u012f turt\u0105, pateikta nuosavyb\u0117. La\u017eyb\u0173 \u0161io mokes\u010dio priklauso nuo turto vert\u0117s.<\/p>\n<\/p>\n<h3>La\u017eyb\u0173 notarin\u012f rinkti<br \/>\n Pasak &#8221; Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f<br \/>\nvert\u0117 turto,<br \/>\nt\u016bkst. eur\u0173\n<\/th>\n<th>Norma, %<\/th>\n<tr>\n<td>Iki 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>Daugiau nei 10 000<\/td>\n<td>1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Mokes\u010dio turtas yra susij\u0119s tik fiziniai asmenys ir j\u0173 \u0161eimos. Vieni\u0161as \u017emon\u0117s moka ISF atskirai, sutuoktiniai, \u0441\u043e\u0436\u0438\u0442\u0435\u043b\u0438 ir asmenys, \u0437\u0430\u043a\u043b\u044e\u0447\u0438\u0432\u0448\u0438\u0435 civilinis sutartis solidarumo gavimo sistema (PACS),\u2014 kartu. Tokiu atveju nuosavyb\u0117s nepilname\u010di\u0173 vaik\u0173 apmokestinamas kartu su nuosavybe ir j\u0173 t\u0117vus.<\/p>\n<h2>Mokes\u010di\u0173 pajamos ir pelnas<\/h2>\n<p>Maksimalus statymas pajam\u0173 mokes\u010dio (l &#8216; imp\u00f4tsurlerevenu) siekia 45 %. Taipogi, prie pagrindinio norm\u0105 \u043e\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 %.<\/p>\n<\/p>\n<h3>La\u017eyb\u0173 pajam\u0173 mokes\u010dio Pranc\u016bzijoje<br \/>\n <\/h3>\n<table class=\"left\">\n<tbody>\n<th>Pajamos, euro\n<\/th>\n<th>Normos, %<\/th>\n<tr>\n<td>Iki 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>Daugiau nei 1 000 000<\/td>\n<td>48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Savininkai, norintys \u043e\u0431\u043e\u0433\u0430\u0442\u0438\u0442\u044c\u0441\u044f s\u0105skaita pristatymo turto nuoma, privalo mok\u0117ti mokest\u012f u\u017e pajamas i\u0161 nuomos (l &#8216; imp\u00f4t surle 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, at\u0117mus i\u0161laidas, nuomos. Statymai gali svyruoti nuo 5 iki 45 %. D\u0117l \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 taikomas butas norma yra nuo 20 %. <\/p>\n<p>Be to, \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 ES prie \u0161io \u043d\u0430\u043b\u043e\u0433\u0443 \u012ftraukiami socialiniai mokes\u010diai (les pr\u00e9l\u00e8vements sociaux), norma, kuri\u0173 visuma sudaro 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<p>\u0410\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 \u0161io mokes\u010dio siekiant \u012frengti studijos sudaro iki 10 %.<\/p>\n<\/p>\n<h3>Pelno mokes\u010dio prie pajam\u0173 i\u0161 nuomos<br \/>\n Pasak &#8221; Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f<br \/>\nvert\u0117 turto,<br \/>\nt\u016bkst. eur\u0173\n<\/th>\n<th>Norma, %<\/th>\n<tr>\n<td>Iki 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>Taip pat mokes\u010di\u0173 \u043f\u0443\u0441\u0442\u0443\u044e\u0449\u0443\u044e nekilnojamojo turto (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. Jei \u0161is objektas nekilnojamojo turto lieka vykdantis daugiau nei 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 objekto charakteristikos. Per\u017ei\u016br\u0117ti s\u0105ra\u0161\u0105 \u043a\u043e\u043c\u043c\u0443\u043d, kuriuose imamas \u043d\u0430\u043b\u043e\u0433\u043d\u0430 \u043f\u0443\u0441\u0442\u0443\u044e\u0449\u0443\u044e nekilnojamojo turto, galite svetain\u0117je Legifrance.gouv.fr.<\/p>\n<p>\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\u00e9 ecourt terme), metin\u0117s pajamos nuo kurios vir\u0161ija 32,9 t\u016bkst. eur\u0173, patenka \u012f kategorij\u0105 i\u0161mok\u0173 (b\u00e9n\u00e9fices et industriels commerciaux, BIC), nes pajamos i\u0161 ilgalaik\u0117 nuoma nagrin\u0117jami mokes\u010di\u0173 institucijomis kaip pramonin\u0117 ir komercin\u0117 veikla.<\/p>\n<p>Tokiu atveju socialini\u0173 mokes\u010diu ir atitinkam\u0173 mokes\u010di\u0173 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f tik 50 % nuo sumos pajam\u0173, gaut\u0173 nuo pristatymo \u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e tik trumpalaik\u0119 b\u016bsto nuom\u0105.<\/p>\n<p>Kaip alternatyva i\u0161 nuomos pajam\u0173 gali i\u0161skai\u010diuoti:<\/p>\n<ul>\n<li>s\u0105naudos \u0437\u0430\u0439\u043c\u0430\u043c (pal\u016bkanas, mokestis u\u017e tvarkym\u0105, parei\u0161kimus ir kt);<\/li>\n<li>draudimo \u012fmokos;<\/li>\n<li>i\u0161laidos, susijusios su valdymu;<\/li>\n<li>i\u0161laidos, susijusios su pirkimo, technin\u0117s prie\u017ei\u016bros ir remontu (ma\u017eiau nei 500 eur\u0173);<\/li>\n<li>asmenin\u0117s i\u0161laidos;<\/li>\n<li>i\u0161laidos, susijusios su turto \u012fsigijimo (komisijos, agent\u016bros ir notaras);<\/li>\n<li>mokes\u010diai, \u0432\u0437\u0438\u043c\u0430\u0435\u043c\u044b\u0435 \u0432\u043a\u043e\u043d\u0434\u043e\u043c\u0438\u043d\u0438\u0443\u043c\u0430\u0445.<\/li>\n<\/ul>\n<p>Taip pat nuomininkas gali savo i\u0161silaisvinim\u0105 nuo mok\u0117jimo vietos mokes\u010di\u0173 (pavyzd\u017eiui, mokes\u010dio, nekilnojamasis turtas).<\/p>\n<p>Pajamos i\u0161 nuomos, \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u043c\u044b\u0439 bendrovi\u0173, apmokestinamas pagal tarif\u0105 33,33 % nuo gaunam\u0173 pajam\u0173, at\u0117mus i\u0161laidas ir nusid\u0117v\u0117jimo. \u0160iuo mokes\u010diu \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 b\u016bsto, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f ilgalaik\u0119 nuomos (ma\u017eiausiai trejus metus). <\/p>\n<p>Atsakomyb\u0117 u\u017e pranc\u016bzijos nekilnojamojo 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, kuris apmokamas pal\u016bkan\u0173 norma 3 % nuo rinkos vert\u0117s. J\u012f moka beveik 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<p>Ta\u010diau, pavyzd\u017eiui, civilin\u0117s bendrov\u0117s operacij\u0173 su nekilnojamojo turto (la soci\u00e9t\u00e9 civile immobili\u00e8re, SCI) atleisti nuo mok\u0117jimo \u0161io mokes\u010dio, nes privalo atskleisti informacij\u0105 apie savo \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0430\u0445 pagal poreik\u012f pranc\u016bzijos mokes\u010di\u0173 inspekcijoje. Atleisti nuo mokes\u010dio mok\u0117jimo ir kitus pranc\u016bzi\u0161kus ar u\u017esienio bendrov\u0117s, registruotos \u0161alyse, turintys susitarimas su Pranc\u016bzija d\u0117l atskleid\u017eiant informacij\u0105 apie visas \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0430\u0445 bendrov\u0117s.<\/p>\n<h2>Mokes\u010diai parduodant<\/h2>\n<p>Skirtumas tarp kainos, u\u017e kuri\u0105 daiktas buvo pirktas, ir kaina, kuriuo jis v\u0117liau buvo parduotas, apmokestinamas \u012f kapitalo prieaugio (l &#8216; imp\u00f4t sur les plus-values immobili\u00e8res).<\/p>\n<p>Pirmoji pardavimas, nekilnojamojo turto \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 gali b\u016bti atlaisvinta nuo mok\u0117jimo mokes\u010dio kapitalo prieaugio.<\/p>\n<p>Nekilnojamojo turto \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 vertinamas kaip antrinio gyvenamoji vieta ir, atitinkamai, i\u0161 j\u0173 imamas mokestis, kapitalo prieaugio.<\/p>\n<p>Gyventojo ES mokes\u010dio tarifas yra 19 %, u\u017e rusijos mokes\u010di\u0173 rezidentas \u2014 33,33 %. Jei \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 Pranc\u016bzijoje yra gyventojo ne \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0430\u044e\u0449\u0435\u0433\u043e valstyb\u0117s, pavyzd\u017eiui, \u0411\u0440\u0443\u043d\u0435\u044f arba \u0413\u0432\u0430\u0442\u0435\u043c\u0430\u043b\u044b, norma yra 75 %. <\/p>\n<p>Jei nekilnojamasis turtas yra parduodamas, pra\u0117jus penkeriems metams nuo \u012fsigijimo, tai mokestis \u043f\u043e\u043d\u0438\u0436\u0430\u0435\u0442\u0441\u044f u\u017e \u043a\u0430\u0436\u0434\u044b\u0439\u0433\u043e\u0434 turinti daugiau nei penkerius metus. Parduodant pra\u0117jus daugiau nei 22 met\u0173 nekilnojamojo turto automati\u0161kai atleid\u017eiami nuo \u0161io mokes\u010dio. Siekiant nustatyti mokestin\u0119 baz\u0119 i\u0161 pardavimo kainos atimti \u012fsigijimo kaina ir i\u0161laid\u0173. <\/p>\n<p>Parduodant b\u016bst\u0105 Pranc\u016bzijoje buvusi\u0173 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 kapitalo prieaugio (suma ne daugiau nei 150 t\u016bkst. eur\u0173), taip pat atleid\u017eiamas nuo mokes\u010dio mok\u0117jimo. \u0160io mokes\u010dio mok\u0117tojas turi \u043f\u0440\u043e\u0431\u044b\u0442\u044c \u0161alies gyventojas per dvejus metus iki i\u0161vykimo, o b\u016bsto parduota \u2014 per penkerius metus.<\/p>\n<p>Kai turto pardavimo, jeigu pajamos vir\u0161ija 50 t\u016bkst. eur\u0173, u\u017e papildom\u0105 mokest\u012f, tarifas, kurio svyruoja nuo 2 iki 6 %.<\/p>\n<h2>Mokes\u010di\u0173 palikim\u0105<\/h2>\n<p>Pagal \u012fstatymus \u0161alies, pranc\u016bzijos, nekilnojamasis turtas, esanti \u012f turim\u0105 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430, apmokestinamas \u012f palikim\u0105 (l &#8216; imp\u00f4t sur les successions). <\/p>\n<p>Pranc\u016bzijos mokestis, paveld\u0117jimo skai\u010diuojama nuo objekto vert\u0117s. Mokes\u010diu n\u0117ra \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f turtas, kuris pereina i\u0161 vieno sutuoktinio kitam. Siun\u010diant turto \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e\u043e\u0442 t\u0117v\u0173 vaikams taikomos normos nuo 5 iki 45 %. Perdavimo atveju palikimo broliams ir seserims taikomos normos nuo 35 % iki 45 %, \u043f\u043b\u0435\u043c\u044f\u043d\u043d\u0438\u043a\u0430\u043c ir giminai\u010diai iki ketvirtosios giminyst\u0117s \u2014 vienodo dyd\u017eio 55 %, o asmenims, ne sudarytas i\u0161 bi\u010diulyst\u0117s su \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0434\u0430\u0442\u0435\u043b\u0435\u043c, \u2014 60 %.<\/p>\n<p>Kad legaliai i\u0161vengti mokes\u010di\u0173 \u043d\u0430\u043b\u043e\u0433\u0430\u043d\u0430 palikim\u0105, rekomenduojama ruo\u0161ti nekilnojamojo turto bendrov\u0117s. \u0160iuo atveju bus taikomi \u012fstatymai tos \u0161alies gyventojas kurioje buvo savininkas.<\/p>\n<\/p>\n<h3>Mokes\u010dio tarifai \u012f palikim\u0105<br \/>\n Pasak &#8221; Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f<br \/>\nvert\u0117 turto,<br \/>\nt\u016bkst. eur\u0173\n<\/th>\n<th>Norma, %<\/th>\n<tr>\n<td>Iki 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>Daugiau 1 805 677<\/td>\n<td>45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pra\u0161ome atkreipti d\u0117mes\u012f, jog auk\u0161\u010diau pateikta tik pagrindin\u0117 informacija apie \u043d\u0430\u043b\u043e\u0433\u0430\u0445 Pranc\u016bzijoje. Sutvarkyti \u043d\u044e\u0430\u043d\u0441\u0430\u0445, nustatyti tiksl\u016bs matmenys mokes\u010di\u0173 ir b\u016bd\u0173, kaip juos optimizuoti jums pad\u0117s sertifikuoti specialistai pagal apmokestinamos Pranc\u016bzijoje. Tranio rekomenduoja kreiptis \u012f j\u012f prie\u0161 sudarant sandor\u012f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Biud\u017eeto Pranc\u016bzijoje daugiau nei 90 % yra sudarytas b\u016btent i\u0161 mokestini\u0173 pajam\u0173. Apibendrinant, Pranc\u016bzijoje numatyta daugiau nei 200 r\u016b\u0161i\u0173 mokes\u010di\u0173,<\/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-1879","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\/1879","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=1879"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1879\/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=1879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/categories?post=1879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/tags?post=1879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}