{"id":1794,"date":"2020-02-12T23:57:03","date_gmt":"2020-02-12T20:57:03","guid":{"rendered":"http:\/\/nalog.fr\/lvnodokli-francija-par-ko-maksa-iedzivotaji-un-arvalstu-ipasuma-pircejiem\/"},"modified":"2020-02-12T23:57:03","modified_gmt":"2020-02-12T20:57:03","slug":"lvnodokli-francija-par-ko-maksa-iedzivotaji-un-arvalstu-ipasuma-pircejiem","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lv\/lvnodokli-francija-par-ko-maksa-iedzivotaji-un-arvalstu-ipasuma-pircejiem\/","title":{"rendered":"Nodok\u013ci Francij\u0101: par ko maks\u0101 iedz\u012bvot\u0101ji un \u0101rvalstu \u012bpa\u0161uma pirc\u0113jiem"},"content":{"rendered":"

Francija stabili ien\u0101k top-15 popul\u0101r\u0101kajiem valstu nekustam\u0101 \u012bpa\u0161uma ieg\u0101dei. Viens no visbie\u017e\u0101k uzdotajiem jaut\u0101jumiem, kas ir pirc\u0113ji uzdod speci\u0101listiem Tranio.Ru, attiecas uz nodok\u013cu sist\u0113mu \u0161aj\u0101 valst\u012b.<\/p>\n

Katru gadu francijas un \u0101rvalstu m\u0101jok\u013cu \u012bpa\u0161nieki maks\u0101 nekustam\u0101 \u012bpa\u0161uma nodokli un ien\u0101kuma nodokli. Investori saskaras ar nodok\u013ciem uz ien\u0101kumu no nomas un kapit\u0101la pieauguma. \u012apa\u0161nieki firm\u0101m dod vair\u0101k nek\u0101 tre\u0161da\u013cu no pe\u013c\u0146as k\u0101 uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
PVN<\/th>\n20 %<\/td>\n<\/tr>\n
Nodeva par
noform\u0113\u0161ana p\u0101rejas
\u012bpa\u0161uma ties\u012bbas<\/th>\n		5,81 %<\/td>\n<\/tr>\n
Taxe fonci\u00e8re
(ikgad\u0113jais nodoklis
uz nekustamo \u012bpa\u0161umu)<\/th>\n		Nomas maksa
par 0,5\u20131,5 m\u0113ne\u0161i<\/td>\n<\/tr>\n
Taxe d ‘ habitation
(ikgad\u0113jais nodoklis
naktsm\u012btnes)<\/th>\n		Nomas maksa
par periodu
pirms 1 m\u0113ne\u0161a<\/td>\n<\/tr>\n
Nodoklis par ien\u0101kumiem
no nomas<\/th>\n		35,5 \u2013 60,5 %<\/td>\n<\/tr>\n
Kapit\u0101la pieauguma nodoklis<\/th>\n40,5 %<\/td>\n<\/tr>\n
Nodoklis tuk\u0161a
nekustamais \u012bpa\u0161ums<\/th>\n		12,5\u201325 %<\/td>\n<\/tr>\n
Mantojuma nodoklis<\/th>\n5-60 %<\/td>\n<\/tr>\n
Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis<\/th>\n0-49 %<\/td>\n<\/tr>\n
Nodoklis par bag\u0101t\u012bbu<\/th>\n0-1,5 %<\/td>\n<\/tr>\n
Nodoklis netie\u0161a
vald\u012bjum\u0101<\/th>\n		3 %<\/td>\n<\/tr>\n
Uz\u0146\u0113muma ien\u0101kuma nodoklis<\/th>\n15-33,33 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u012apa\u0161uma nodok\u013ci<\/h2>\n

Likmes notari\u0101la atalgojuma<\/strong> sv\u0101rst\u0101s no 0,825% l\u012bdz 4%. Uz to tiek pieskait\u012bts PVN 20 %.<\/p>\n\n\n\n\n\n\n\n
Dar\u012bjuma summa, eiro<\/th>\nKomisija, %<\/th>\n<\/tr>\n
L\u012bdz 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
Vair\u0101k nek\u0101 60 000<\/th>\n0,825<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ieg\u0101d\u0101joties otrreiz\u0113j\u0101 nekustam\u0101 \u012bpa\u0161uma, iz\u0146emot komisijas \u0440\u0438\u0435\u043b\u0442\u043e\u0440\u0430 not\u0101ra, pirc\u0113js samaks\u0101 nodevu noform\u0113\u0161ana, \u012bpa\u0161uma ties\u012bbu<\/strong> (les droits de mutation) \u2014 5,81 %. Ieg\u0101d\u0101joties akciju sabiedr\u012bba, kas ir akt\u012bvi, kas sast\u0101v p\u0101rsvar\u0101 no francijas, nekustam\u0101 \u012bpa\u0161uma nodoklis par re\u0123istr\u0101ciju ir 5 % no v\u0113rt\u012bbas da\u013cu.<\/p>\n

P\u0113rkot jaunb\u016bves tiek maks\u0101ts PVN<\/strong> (la taxe sur la valeur ajout\u00e9e, TVA) 20% apm\u0113r\u0101 (visbie\u017e\u0101k iek\u013cauts cen\u0101).<\/p>\n

\u012apa\u0161nieks katru gadu maks\u0101 nekustam\u0101 \u012bpa\u0161uma nodokli. Francij\u0101 tie ir divi: taxe fonci\u00e8re<\/strong> (relat\u012bvi “nekustam\u0101 \u012bpa\u0161uma nodoklis”) un taxe d ‘ habitation<\/strong> (“uztur\u0113\u0161an\u0101s nodoklis”). Saska\u0146\u0101 ar Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d, departamenta direktora Austrumeiropas AS et Associ\u00e9s, bet taxe fonci\u00e8re gad\u0101 veiktie izmaksu 0,5 m\u0113ne\u0161a \u012bres maksu, ja pils\u0113t\u0101, kur\u0101 atrodas m\u0101joklis, ir uz\u0146\u0113mumi. Apdz\u012bvot\u0101s viet\u0101s, kas ir v\u0101j\u0101ka att\u012bst\u012bti ekonomiski, likme ir vien\u0101da ar maksu par 1,5 m\u0113nesi. Ir dom\u0101ts nevis tirgus nomas, bet nosac\u012bt\u0101, kas tiek apr\u0113\u0137in\u0101ta, pamatojoties uz vid\u0113jo cenu uz parasta un soci\u0101lo dz\u012bvokli un maks\u0101 daudz maz\u0101k par tirgus cenu. Taxe d ‘ habitation ir ar\u012b atkar\u012bgs no t\u0101, cik labi ir piepild\u012bta ar valsts pils\u0113tas. Visvair\u0101k “atpaliku\u0161i” pa\u0161vald\u012bb\u0101m t\u0101 lielums ir vien\u0101ds ar “nosac\u012btu” m\u0113ne\u0161a nomas.<\/p>\n

Piem\u0113ram, Par\u012bzes piepils\u0113t\u0101, kur ir uz\u0146\u0113mumi, nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161niekam ar plat\u012bbu 100 m2, tirgus v\u0113rt\u012bba, kur\u0101 ir 500 000 eiro, uz gadu aiziet 800 eiro taxe fonci\u00e8re un tikpat daudz taxe d ‘ habitation. Cits piem\u0113rs: Par\u012bzes piepils\u0113t\u0101, kur nav uz\u0146\u0113mumu, m\u0101jok\u013ca \u012bpa\u0161nieks (100 m2, 180 000 eiro) maks\u0101 850 eiro gad\u0101 par taxe fonci\u00e8re un 900 eiro par taxe d ‘ habitation.<\/p>\n

“Pirkt nekustamo \u012bpa\u0161umu ir tur, kur ir uz\u0146\u0113muma Par\u012bzes priek\u0161pils\u0113t\u0101s (zieme\u013c-rietumi), pa\u0161\u0101 galvaspils\u0113t\u0101, piekrast\u0113s (tur ir labi att\u012bst\u012bta t\u016brisma infrastrukt\u016bra), un kalnos. T\u0101d\u0101s viet\u0101s nodok\u013ci zem\u0101k, bet m\u0101jok\u013cu maks\u0101 d\u0101rg\u0101k \u2014 viss ir likumsakar\u012bgi. Piem\u0113ram, uz austrumiem no Par\u012bzes nodok\u013ca nav visp\u0101r, pateicoties \u0414\u0438\u0441\u043d\u0435\u0439\u043b\u0435\u043d\u0434\u0443”,\u2014 saka Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n

P\u0113c vi\u0146as teikt\u0101, \u012bpa\u0161nieki prim\u0101ro nekustamo \u012bpa\u0161umu visp\u0101r ir atbr\u012bvoti no nodok\u013ciem pirmajos piecos gados. Galvenais noteikums \u2014 pareizi aizpild\u012bt visus nepiecie\u0161amos dokumentus, k\u0101 tas ir \u2014 r\u016bpes realtors.<\/p>\n

\u012apa\u0161nieki, kas v\u0113las bag\u0101tin\u0101t sevi ar nodo\u0161anas nekustamo \u012bpa\u0161umu, ir j\u0101maks\u0101 nodoklis par ien\u0101kumiem no \u012bres<\/strong> (l ‘ imp\u00f4t sur le revenu locatif). \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f b\u0101ze \u2014 nomas ien\u0101kumi, atskaitot izdevumus, kas saist\u012bti ar \u012bri. Cenas \u2014 no 5 l\u012bdz 45 %. Minim\u0101l\u0101 likme nerezidentiem \u2014 20 %. Turkl\u0101t, uz \u0161o nodok\u013ca pievieno soci\u0101l\u0101s v\u0101k\u0161ana, iekas\u0113tas p\u0113c likmes 15,5 %. T\u0101d\u0113j\u0101di maksim\u0101l\u0101 likme ien\u0101kumiem no \u012bres nerezidentiem ir 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
akt\u012bvu v\u0113rt\u012bba,
t\u016bkst. eiro<\/th>\n		Likme, %<\/th>\n<\/tr>\n
L\u012bdz 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
Vair\u0101k nek\u0101 150 000<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u012ares ien\u0101kumus, ko ieg\u016bst uz\u0146\u0113mumi, tiek aplikta ar nodokli 33,33 % no ie\u0146\u0113mumiem atskaitot izdevumus un amortiz\u0101ciju. \u0160o nodokli tiek aplikti dz\u012bvok\u013ci bez m\u0113bel\u0113m, \u0441\u0434\u0430\u044e\u0449\u0438\u0435\u0441\u044f ilgtermi\u0146a nomu (vismaz uz tr\u012bs gadiem). \u041c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 m\u0101jokli, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f uz \u012bsu laiku (LMCT, location meubl\u00e9e court terme) ietilpst kategorij\u0101 pabalsti (b\u00e9n\u00e9fices industriels et commerciaux, BIC): no \u012bres maksas atskaita amortiz\u0101cijas izmaksas. Saska\u0146\u0101 ar Sandy \u0414\u0430\u043b\u043c\u0430\u0441, partnera uz\u0146\u0113muma Cabinet Roche, lai sa\u0146emtu \u0161os atvieglojumus, \u012bpa\u0161uma \u012bpa\u0161niekam ir sniegt nomniekam, vismaz tr\u012bs no \u010detriem pakalpojumus: brokastis, regul\u0101ra telpu uzkop\u0161ana, pieg\u0101de, nomai\u0146a un klientu pie\u0146em\u0161anu. Turkl\u0101t, saimnieki, \u0441\u0434\u0430\u044e\u0449\u0438\u0435 telpas plat\u012bba ir vismaz 14 m2 30-45 eiro\/m2 un vair\u0101k (summa ir atkar\u012bga no pa\u0161vald\u012bbas), maks\u0101 ikgad\u0113jo nodokli. Likme m\u0113bel\u0113tu studijas ir ne vair\u0101k k\u0101 10 %.<\/p>\n

Ar gadiem nekustamo \u012bpa\u0161umu iet uz aug\u0161u, un t\u0101l\u0101kp\u0101rdo\u0161anas \u012bpa\u0161niekam izdodas g\u016bt pe\u013c\u0146u. Starp\u012bba starp cenu, par kuru objekts tika ieg\u0101d\u0101ts un cenu, par kuru vi\u0146\u0161 v\u0113l\u0101k tika p\u0101rdots, ir apliekams ar kapit\u0101la pieauguma nodokli (l ‘ imp\u00f4t sur les plus-v\u0113rt\u012bbas immobili\u00e8res). No 1. augusts 2015 pilso\u0146iem no vis\u0101m valst\u012bm, kas to maks\u0101 fiks\u0113tu likmi 40,5 % (ieskaitot soci\u0101l\u0101s v\u0101k\u0161ana, kura izm\u0113rs ir 15,5 %, un \u012bpa\u0161ais pagarin\u0101juma nodoklis 6 %). Iesp\u0113jams atskait\u012bt no nodok\u013ciem apliekamo b\u0101zi. Ja garums \u012bpa\u0161uma ir 17-18 gadu, atskait\u012bjums ir vien\u0101ds ar 24 %. Samazin\u0101jumu apr\u0113\u0137ina nevis no objekta tirgus v\u0113rt\u012bbu, bet no izmaks\u0101m, starp\u012bba starp pirk\u0161anas un p\u0101rdo\u0161anas.<\/p>\n

Pirm\u0101 p\u0101rdo\u0161ana, nekustam\u0101 \u012bpa\u0161uma nerezidentiem var b\u016bt atbr\u012bvota no kapit\u0101la pieauguma nodoklis, ja tiek iev\u0113roti da\u017ei nosac\u012bjumi.<\/p>\n

No 1. augusts 2015 valstspieder\u012bgie no vis\u0101m valst\u012bm ir j\u0101maks\u0101 kapit\u0101la pieauguma nodoklis, piem\u0113rojot likmi 19 %. Pie t\u0101 tiek pieskait\u012bta soci\u0101l\u0101s v\u0101k\u0161ana 15,5 % un \u012bpa\u0161u pagarin\u0101juma nodoklis 6 %.<\/p>\n

Tiek piem\u0113rotas nodok\u013cu atlaides lielums ir atkar\u012bgs no t\u0101, cik ilgi nekustamais \u012bpa\u0161ums atrad\u0101s \u012bpa\u0161umu. Atlaides par iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (19 vai 33,33 %) sast\u0101da 6 %, ja nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieks no 6 gadiem l\u012bdz 21 gadu, vai 4% 22 gadu. P\u0113c 22 gadiem \u012bpa\u0161umties\u012bbas \u012bpa\u0161nieki tiek atbr\u012bvoti no \u0161\u012b nodok\u013ca. Atlaides soci\u0101l\u0101s v\u0101k\u0161ana (15,5 %) veido 1,65 %, ja nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieks no 6 gadiem l\u012bdz 21 gada, 1,6 % ir 22. gadi, 9 %, ja nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieks 23-30 gadiem. P\u0113c 30 gadu \u012bpa\u0161nieki ir atbr\u012bvoti no pien\u0101kuma maks\u0101t soci\u0101l\u0101s v\u0101k\u0161ana. Nerezidenti, kuri nelieto francijas soci\u0101l\u0101 nodro\u0161in\u0101juma sist\u0113mas, no maksas atbr\u012bvoti. Tie, kuri maks\u0101 soci\u0101l\u0101s nodevas, var iesniegt apel\u0101ciju atgriezties l\u012bdzek\u013cu nodok\u013cu dienestam pa vietu re\u0123istr\u0101cijas Francij\u0101 l\u012bdz 31 decembris 2015.<\/p>\n

P\u0101rdodot \u012bpa\u0161umu p\u0113c jan 1, 2013 j\u0101maks\u0101 papildus nodoklis.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Izm\u0113rs apliekam\u0101
kapit\u0101la pieauguma (\u0136NP)<\/th>\n		Likmes<\/th>\n<\/tr>\n
50 001 \u2013 60 000<\/th>\n2 % \u2212 (60 000 \u2014 \u0136NP) \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 \u0136NP) \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 \u0136NP) \u00d7 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 \u0136NP) \u00d7 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 \u0136NP) \u00d7 25\/100<\/td>\n<\/tr>\n
Vair\u0101k nek\u0101 260 000<\/th>\n6 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Francij\u0101 vald\u012bjum\u0101 nekustamo \u012bpa\u0161umu, kas iek\u0101rtota uz sabiedr\u012bbu, ir saist\u012bta ar maks\u0101jumu ikgad\u0113j\u0101 nodok\u013ca netie\u0161\u0101 \u012bpa\u0161um\u0101<\/strong>, kas ir j\u0101maks\u0101 p\u0113c likmes 3 % no tirgus v\u0113rt\u012bbas. To maks\u0101 visas juridisk\u0101s personas. M\u0113r\u0137is \u0161\u012b nodok\u013ca \u2014 nov\u0113rst izvair\u012b\u0161anos no nodok\u013cu maks\u0101\u0161anas luksusa, kapit\u0101la pieaugums un p\u0101rmanto\u0161anu.<\/p>\n

Ar da\u017eiem nosac\u012bjumiem no \u0161\u0101 nodok\u013ca ir atbr\u012bvoti \u012bpa\u0161nieki, \u0441\u0434\u0430\u044e\u0449\u0438\u0435 \u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u012bpa\u0161uma \u012bsi termi\u0146i. “\u012apa\u0161nieks maks\u0101 nodokli par v\u0113rt\u012bbas pieaugumu, ja darb\u012bbu iznom\u0101\u0161anu tika veikta maksim\u0101li piecu gadu laik\u0101, un, ja vid\u0113j\u0101 gada nomas maksa p\u0113d\u0113jo divu gadu laik\u0101 zem\u0101k par 250 000 eiro”,\u2014 saka Sandy \u0414\u0430\u043b\u043c\u0430\u0441.<\/p>\n

Francij\u0101 ir ar\u012b nodoklis tuk\u0161a nekustamo \u012bpa\u0161umu<\/strong> (la taxe sur les logements vacants, TLV). Vi\u0146iem tiek aplikti \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 objekti, kas atrodas \u043a\u043e\u043c\u043c\u0443\u043d\u0430\u0445 ar iedz\u012bvot\u0101ju skaitu vair\u0101k nek\u0101 50 t\u016bksto\u0161i cilv\u0113ku. Apskat\u012bt sarakstu ar pa\u0161vald\u012bbu, par kuriem ir j\u0101maks\u0101 nodoklis, ir atrodama t\u012bmek\u013ca vietn\u0113 Legifrance.Gouv.Fr. Ja m\u0101joklis nav nodarbin\u0101ti vair\u0101k nek\u0101 gada, likme ir 12,5 %, s\u0101kot no otr\u0101 gada \u2014 25 %. Nodoklis tiek ietur\u0113ts no \u0432\u043c\u0435\u043d\u0435\u043d\u043d\u043e\u0433\u043e nomas ien\u0101kumiem, kas tiek apr\u0113\u0137in\u0101ta, pamatojoties uz datu tirg\u016b, \u0146emot v\u0113r\u0101 \u012bpa\u0161\u012bbu nekustamo \u012bpa\u0161umu.<\/p>\n

P\u0101r\u0113jie nodok\u013ci<\/h2>\n

Francij\u0101 ir mantojuma nodoklis<\/strong> (l ‘ imp\u00f4t sur les successions). Vi\u0146a likme (5-60 %) ir atkar\u012bgs no \u012bpa\u0161uma v\u0113rt\u012bbas, un mantinieka radniec\u012bbas pak\u0101p\u0113. Ar nodokli nav apliekams ar \u012bpa\u0161umu, kas p\u0101riet no viena laul\u0101t\u0101 uz otru. Vispirms mantojum\u0101 sa\u0146em b\u0113rni un vec\u0101ki. \u0160\u012bs personu kategorijas likme sv\u0101rst\u0101s no 5 % (\u012bpa\u0161uma l\u0113t\u0101k, 8 072 eiro) l\u012bdz 45 % (par \u012bpa\u0161uma d\u0101rg\u0101ka 1 805 677 eiro). Otrie rind\u0101 \u2014 br\u0101\u013ci un m\u0101sas. Vi\u0146i maks\u0101 nodokli p\u0113c likmes 35 % (par \u012bpa\u0161umu l\u0113t\u0101k 24 430 eiro) l\u012bdz 45 % (par \u012bpa\u0161uma d\u0101rg\u0101ka 24 430 eiro). Likmes p\u0101r\u0113jo mantinieku veido 55-60 %. Past\u0101v ar\u012b nodok\u013ca atlaide 100 t\u016bkst. eiro.<\/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
cena<\/th>\n		Likmes<\/th>\n<\/tr>\n
L\u012bdz 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
Vair\u0101k k\u0101 1 805 677<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Fran\u010du nekustamo \u012bpa\u0161umu, kas pieder nerezidentam, tiek aplikta ar nodok\u013ciem uz mantojumu saska\u0146\u0101 ar francijas ties\u012bbu aktiem. Lai izvair\u012btos no francijas nodok\u013cu, j\u0101izv\u0113las ce\u013c\u0161, kam pieder nekustamais \u012bpa\u0161ums, caur komp\u0101niju. \u0160aj\u0101 gad\u012bjum\u0101 tiks piem\u0113rota valsts likumiem, kuras rezidents ir bijis nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieks.<\/p>\n

Cilv\u0113ks, kas dz\u012bvo Francij\u0101 vair\u0101k nek\u0101 180 dienas gad\u0101, tiek uzskat\u012bts par nodok\u013cu rezidentu valst\u012b un tam ir pien\u0101kums katru gadu iesniegt deklar\u0101ciju par ien\u0101kumiem, pat tad, ja vi\u0146u nav. Maksim\u0101l\u0101 likme iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca<\/strong> (imp\u00f4t sur le revenu) sasniedz 45 %. Ieguv\u0113ji \u013coti augsta ie\u0146\u0113mumu (vair\u0101k nek\u0101 1 miljonu eiro) maks\u0101 papildu 3-4 % papildus pamata procentu likmes.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Pe\u013c\u0146a, eur<\/th>\nLikme, %<\/th>\n<\/tr>\n
L\u012bdz 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
Vair\u0101k k\u0101 1 000 000<\/th>\n48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Analogs ien\u0101kuma nodok\u013ca juridisk\u0101m person\u0101m \u2014 uz\u0146\u0113muma nodoklis<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s). Visp\u0101r\u0113j\u0101 gad\u012bjum\u0101 to likme ir 33,33 %. Maziem un vid\u0113jiem uz\u0146\u0113mumiem, 75 %, kuras pieder priv\u0101tperson\u0101m, ar tirdzniec\u012bbas apgroz\u012bjums ir maz\u0101ks par 7 630 000 eiro un pe\u013c\u0146u vismaz 38 120 eiro, likme ir 15% par pirmo 38 120 eiro ien\u0101kumu, atlikus\u012b summa tiek aplikta ar nodokli 33,33 %.<\/p>\n

At\u0161\u0137ir\u012bb\u0101 no daudziem citiem eiropas valst\u012bs, Francij\u0101 ir nodoklis par bag\u0101t\u012bbu<\/strong>, vai nodoklis ir solidarit\u0101tes st\u0101vokli (imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). \u0160o nodokli maks\u0101 tie, kuru akt\u012bvi Francij\u0101 ir v\u0113rt\u012bba ir vair\u0101k nek\u0101 1,3 miljoni eiro. Likmes ir atkar\u012bgas no \u012bpa\u0161uma v\u0113rt\u012bbas. Apr\u0113\u0137in\u0101t ISF var ar kalkulatoru.<\/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
akt\u012bvu v\u0113rt\u012bba,
t\u016bkst. eiro<\/th>\n		Likme, %<\/th>\n<\/tr>\n
L\u012bdz 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
Vair\u0101k nek\u0101 10 000<\/th>\n1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ir da\u017e\u0101di veidi, k\u0101 izvair\u012bties no \u0161\u012b nodok\u013ca, piem\u0113ram, var noform\u0113t pirkumu uz Pilsonisko sabiedr\u012bbu dar\u012bjumiem ar nekustamo \u012bpa\u0161umu (Soci\u00e9t\u00e9 civile immobili\u00e8re, KNT).<\/p>\n

Piem\u0113ram, nodoklis par bag\u0101t\u012bbu nemaks\u0101 tie, kas iz\u012br\u0113 m\u0113bel\u0113tu dz\u012bvokli \u012bstermi\u0146a \u012brei ar pakalpojumiem.<\/p>\n

“\u0160\u0101ds \u012bpa\u0161nieks tiek uzskat\u012bta par “profesion\u0101lis \u012bres tirgus”: ja nekustamais \u012bpa\u0161ums tiek izmantots, lai profesion\u0101lo darb\u012bbu valst\u012b, \u012bpa\u0161nieks tiek atbr\u012bvots no nodok\u013ca solidarit\u0101ti st\u0101vokli”,\u2014 saka Sandy \u0414\u0430\u043b\u043c\u0430\u0441.<\/p>\n

J\u016blija \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"

Francija stabili ien\u0101k top-15 popul\u0101r\u0101kajiem valstu nekustam\u0101 \u012bpa\u0161uma ieg\u0101dei. Viens no visbie\u017e\u0101k uzdotajiem jaut\u0101jumiem, kas ir pirc\u0113ji uzdod speci\u0101listiem Tranio.Ru,<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[],"class_list":["post-1794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nodoklu-informacija-francija"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"lv","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":false,"content":false,"excerpt":false},"lv":{"title":true,"content":true,"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\/lv\/wp-json\/wp\/v2\/posts\/1794","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/comments?post=1794"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/posts\/1794\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/media?parent=1794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/categories?post=1794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lv\/wp-json\/wp\/v2\/tags?post=1794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}