{"id":1804,"date":"2020-02-13T00:02:15","date_gmt":"2020-02-12T21:02:15","guid":{"rendered":"http:\/\/nalog.fr\/lvka-notiek-mantojuma-nekustamo-ipasumu-eiropa\/"},"modified":"2020-02-13T00:02:15","modified_gmt":"2020-02-12T21:02:15","slug":"lvka-notiek-mantojuma-nekustamo-ipasumu-eiropa","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lv\/lvka-notiek-mantojuma-nekustamo-ipasumu-eiropa\/","title":{"rendered":"K\u0101 notiek mantojuma nekustamo \u012bpa\u0161umu Eirop\u0101"},"content":{"rendered":"<p>Saska\u0146\u0101 ar britu komp\u0101nijas Rightmove, 60 % pirc\u0113ju \u0101rvalstu nekustamo \u012bpa\u0161umu \u2014 tie ir cilv\u0113ki, kuri vec\u0101ki par 55 gadiem, jau sl\u0113dzot dar\u012bjumu, vi\u0146i aizdom\u0101jas par to, k\u0101 \u012bpa\u0161ums tiks nodota mantiniekiem. Tam ir vair\u0101ki iemesli:<\/p>\n<ul>\n<li>\u012bpa\u0161nieks ne vienm\u0113r ir ties\u012bbas izlemt, kam s\u016bt\u012bt \u012bpa\u0161umu: daudz\u0101s Eiropas valst\u012bs ir sp\u0113k\u0101 likums par oblig\u0101to doles mantojamo masu;<\/li>\n<li>\u012bpa\u0161uma nodo\u0161ana mantojum\u0101 saist\u012bta ar nodok\u013ciem, bie\u017ei vien apgr\u016btino\u0161u, lai mantiniekiem;<\/li>\n<li>da\u017e\u0101s valst\u012bs, piem\u0113ram, Francij\u0101, ir iesp\u0113jams izvair\u012bties no mantojuma nodok\u013ca, iepriek\u0161 noform\u0113jot \u012bpa\u0161umu uz \u012bpa\u0161u uz\u0146\u0113mumu.<\/li>\n<\/ul>\n<h2>ES ties\u012bbu aktu par mantojuma<\/h2>\n<p>No 17. augusts 2015 ES valst\u012bs ir sp\u0113k\u0101 likums, kas maina noteikumus par mantojuma nekustamo \u012bpa\u0161umu: agr\u0101k \u0101rzemnieki, kuri nekustamo \u012bpa\u0161umu Eirop\u0101 (kas nav to izcelsmes valst\u012b), nodeva \u012bpa\u0161umu manto\u0161anas ce\u013c\u0101 saska\u0146\u0101 ar ties\u012bbu aktiem taj\u0101 valst\u012b, kur\u0101 atrad\u0101s objekts. Saska\u0146\u0101 ar jaunajiem noteikumiem, proced\u016bru p\u0101rraides mantojuma noklus\u0113juma nodarbojas ar t\u0101 valsts, kur atrad\u0101s miru\u0161ais n\u0101ves br\u012bd\u012b, bet nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieks, var dot priek\u0161roku ar likumu, savas pilson\u012bbas valsti, vai tas ir eiropas SAVIEN\u012aBAS dal\u012bbvalsts vai jebkura cita.<\/p>\n<p> Lielbrit\u0101nij\u0101 nekustamais \u012bpa\u0161ums tiek nodots mantojum\u0101 saska\u0146\u0101 ar britu likumiem, bet Francij\u0101 \u2014 saska\u0146\u0101 ar valsts likumiem izcelsmes objekta \u012bpa\u0161nieks <i><\/i><\/p>\n<p>\u0160is likums darbojas vis\u0101s ES dal\u012bbvalst\u012bs, iz\u0146emot Lielbrit\u0101nijas, D\u0101nijas un \u012arijas, kur \u0101rzemnieki, s\u016btot mantojuma tiks ietverti attiec\u012bgi zem lielbrit\u0101nijas, d\u0101nijas un \u012brijas likumi.<\/p>\n<p>L\u0113mumu par nodo\u0161anu mantojuma, kas pie\u0146emts vien\u0101 ES dal\u012bbvalst\u012b, autom\u0101tiski tiek atz\u012bts vis\u0101s p\u0101r\u0113j\u0101s Savien\u012bbas valst\u012bs. Ar\u012b ir Eiropas sertifik\u0101ts par mantojuma (European Certificate of Succession), kas apliecina ties\u012bbas uz \u012bpa\u0161umu.<\/p>\n<p>Turkl\u0101t eiropas m\u0113roga likuma p\u0101rmanto\u0161anu, ir valsts ties\u012bbu akti, kas reglament\u0113 nodok\u013ca samaksas mantojumu, k\u0101 ar\u012b to, kas ir ties\u012bbas uz \u012bpa\u0161umu un k\u0101da da\u013ca noteikti sa\u0146em b\u0113rni un laul\u0101tie.<\/p>\n<h2>Manto\u0161anas k\u0101rt\u012bba<\/h2>\n<p>Ja jums testamentu manta tiek sadal\u012bta saska\u0146\u0101 ar noteikumiem miru\u0161\u0101. Ja \u0161\u0101da dokumenta nav, tad \u012bpa\u0161ums p\u0101riet radiniekiem likum\u0101 noteiktaj\u0101 k\u0101rt\u012bb\u0101.<\/p>\n<p>Vairum\u0101 ES valstu ir vair\u0101kas rindas mantojuma, k\u0101 likums, galvenok\u0101rt mantojum\u0101 sa\u0146em b\u0113rni, vec\u0101ki, laul\u0101tie, miru\u0161\u0101 p\u0113c tam \u2014 br\u0101\u013ci, m\u0101sas, vecvec\u0101ki, t\u0101l\u0101k tiek \u0146emti v\u0113r\u0101 intereses p\u0101r\u0113jiem radiniekiem un person\u0101m, kuras atrodas aizg\u0101d\u012bb\u0101. Piem\u0113ram, V\u0101cij\u0101 iz\u0161\u0137ir tr\u012bs pak\u0101pes radiniekam, bet Somij\u0101 ir divas kategorijas mantiniekiem: pie pirm\u0101s pieder laul\u0101tie un b\u0113rni, otraj\u0101 \u2014 visi p\u0101r\u0113jie.<\/p>\n<p> Vispirms mantojum\u0101 sa\u0146em b\u0113rni, laul\u0101tie <i><\/i><\/p>\n<p>Parasti mantojuma ties\u012bbas iest\u0101jas autom\u0101tiski. Past\u0101v ar\u012b termi\u0146i, kuru laik\u0101 mantiniekam j\u0101iesniedz deklar\u0101cija nodok\u013cu iest\u0101d\u0113m: V\u0101cij\u0101 tas ir tr\u012bs m\u0113ne\u0161i, It\u0101lij\u0101 \u2014 viens gads, Sp\u0101nij\u0101 un Francij\u0101 ir se\u0161i m\u0113ne\u0161i. Ar\u012b noteikti termi\u0146i, kuru laik\u0101 ir mantinieks var atteikties no mantojuma ties\u012bbu. Piem\u0113ram, V\u0101cij\u0101 tas ir se\u0161as ned\u0113\u013cas p\u0113c tam, kad mantinieks ir uzzin\u0101jis par mantas nodo\u0161anu.<\/p>\n<p>Lai noform\u0113tu mantojuma parasti nepiecie\u0161ami \u0161\u0101di dokumenti:<\/p>\n<ul>\n<li>pase ir mantinieks;<\/li>\n<li>mir\u0161anas apliec\u012bba;<\/li>\n<li>laul\u012bbas apliec\u012bba, dzim\u0161anas apliec\u012bba (un citi dokumenti, kas pier\u0101da radniec\u012bbu);<\/li>\n<li>testaments;<\/li>\n<li>apliec\u012bba par \u012bpa\u0161uma ties\u012bb\u0101m uz miru\u0161\u0101.<\/li>\n<\/ul>\n<h2>Likums par oblig\u0101to doles mantojuma<\/h2>\n<p>Daudz\u0101s Eiropas valst\u012bs ir sp\u0113k\u0101 likums par oblig\u0101to doles mantojamo masu \u2014 ties\u012bbas \u0123imenes locek\u013ciem ieg\u016bt noteiktu mantojuma da\u013cu, neatkar\u012bgi no t\u0101, vai tas bija nor\u0101d\u012bts testament\u0101 vi\u0146\u0161 miris. \u0160is likums darbojas visur vis\u0101s ES valst\u012bs, iz\u0146emot apvienot\u0101s Karalistes un \u012arijas. Piem\u0113ram, Francij\u0101 ir viens b\u0113rns saska\u0146\u0101 ar likumu sa\u0146em pusi mantas nelai\u0137a vec\u0101ki, divi b\u0113rni \u2014 divas tre\u0161da\u013cas, tr\u012bs b\u0113rni vai vair\u0101k \u2014 tr\u012bs ceturtda\u013cas. Savuk\u0101rt britu un \u012bru \u012bpa\u0161nieki vairs nav pien\u0101kums nodot nekustam\u0101 \u012bpa\u0161uma, kas atrodas Francij\u0101, b\u0113rniem. Tie var nov\u0113l\u0113t to jebkuram citam cilv\u0113kam, pat ne \u0123imenes loceklim.<\/p>\n<p>It\u0101lij\u0101, saska\u0146\u0101 ar nolikumu par oblig\u0101to doles mantojamo masu, kas ir viens b\u0113rns sa\u0146em pusi mantas, divi b\u0113rni un vair\u0101k \u2014 divas tre\u0161da\u013cas, vec\u0101ki \u2014 vienu tre\u0161da\u013cu, v\u012brs vai sieva \u2014 puse, sieva ar b\u0113rnu \u2014 par tre\u0161da\u013cu. \u0160is noteikums attiecas uz visiem \u012bpa\u0161uma veidiem.<\/p>\n<h2>Mantojuma nodoklis<\/h2>\n<p>Austrij\u0101, Latvij\u0101, Portug\u0101l\u0113 un Kipr\u0101 nav mantojuma nodoklis. Cit\u0101s Eiropas valst\u012bs likme main\u0101s atkar\u012bb\u0101 no radniec\u012bbas pak\u0101p\u0113: jo tuv\u0101k mantinieks uz \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0434\u0430\u0442\u0435\u043b\u044e, jo maz\u0101ks nodoklis. Ar\u012b daudz\u0101s valst\u012bs ir paredz\u0113ti nodok\u013cu atvieglojumi.<\/p>\n<table class=\"left\">\n<tbody>\n<tr>\n<th>Austrija<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Portug\u0101le<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<\/tr>\n<tr>\n<th>Bulg\u0101rija<\/th>\n<td>0,00\u20136,60<\/td>\n<th>Slov\u0113nija<\/th>\n<td>0,00\u201339,00<\/td>\n<\/tr>\n<tr>\n<th>Lielbrit\u0101nija<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Turcija<\/th>\n<td>1,00\u201310,00<\/td>\n<\/tr>\n<tr>\n<th>Ung\u0101rija<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Somija<\/th>\n<td>0,00\u201336,00<\/td>\n<\/tr>\n<tr>\n<th>V\u0101cija<\/th>\n<td>7,00\u201350,00<\/td>\n<th>Francija<\/th>\n<td>5,00\u201360,00<\/td>\n<\/tr>\n<tr>\n<th>Grie\u0137ija<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Horv\u0101tija<\/th>\n<td>5,00<\/td>\n<\/tr>\n<tr>\n<th>Sp\u0101nija<\/th>\n<td>7,65\u201334,00<\/td>\n<th>Melnkalne<\/th>\n<td>3,00<\/td>\n<\/tr>\n<tr>\n<th>It\u0101lija<\/th>\n<td>4,00\u20138,00<\/td>\n<th>\u010cehija<\/th>\n<td>0,00\u201340,00<\/td>\n<\/tr>\n<tr>\n<th>Kipra<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>\u0160veice<\/th>\n<td>*<\/td>\n<\/tr>\n<tr>\n<th>Latvija<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Igaunija<\/th>\n<td>21,00<\/td>\n<\/tr>\n<tr>\n<th>Monako<\/th>\n<td>8,00\u201316,00<\/td>\n<th><\/th>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u0101cij\u0101, ja nodok\u013ca apr\u0113\u0137in\u0101\u0161anai tiek \u0146emta v\u0113r\u0101 \u012bpa\u0161uma v\u0113rt\u012bbas, un radniec\u012bba. Piem\u0113ram, ja mantojuma meitu no m\u0101tes nodok\u013cu samazin\u0101jumu sast\u0101da 400 t\u016bkst. eiro, un, \u0146emot v\u0113r\u0101 atskait\u012b\u0161anas atlikus\u012b \u012bpa\u0161uma v\u0113rt\u012bba tiek aplikta ar nodokli p\u0113c progres\u012bv\u0101s skalas: l\u012bdz 75 t\u016bkst. eiro \u2014 par 7 %, l\u012bdz 300 t\u016bkst. eiro \u2014 par 11 %, l\u012bdz 600 t\u016bksto\u0161iem eiro \u2014 15 % un t\u0101 t\u0101l\u0101k. Izmantojot nodok\u013cu atvieglojumu var piln\u012bb\u0101 izvair\u012bties no mantojuma nodok\u013ca. Piem\u0113ram, ik p\u0113c 10 gadiem, vec\u0101ki var nodot diviem b\u0113rniem \u012bpa\u0161uma v\u0113rt\u012bba ir 800 t\u016bkst. eiro bez nodok\u013ciem.<\/p>\n<p>Sp\u0101nij\u0101 mantinieki maks\u0101 nodokli p\u0113c likmes no 7,65 % l\u012bdz 34,00 %. Uz nodok\u013ca summu, tad tiek piem\u0113rots koeficients, kas ir atkar\u012bgs no \u012bpa\u0161uma v\u0113rt\u012bbas, un to radniec\u012bbas pak\u0101p\u0113 (maksim\u0101lais koeficients \u2014 2,4). Sakar\u0101 ar \u0161o faktisk\u0101 maksim\u0101l\u0101 likme var sasniegt 81,60 %. Nodok\u013ca likmes par mantojumu un nosac\u012bjumi mantojuma var main\u012bties da\u017e\u0101dos Sp\u0101nijas re\u0123ionos. Ast\u016brijas, Bale\u0101ru sal\u0101s, Gal\u012bcij\u0101 un Mursijas nodoklis nav j\u0101maks\u0101 par b\u0113rniem, kas ir jaun\u0101ki par 21 gadu, kas manto \u012bpa\u0161umu vec\u0101kiem. Ar\u012b paredz\u0113tas nodok\u013cu atlaides (tuviem radiniekiem \u2014 l\u012bdz 47 858 eiro).<\/p>\n<p> Eirop\u0101 augstu mantojuma nodok\u013cus, bet gandr\u012bz vienm\u0113r var izmantot nodok\u013cu \u0432\u044b\u0447\u0435\u0442\u0430\u043c\u0438 <i><\/i><\/p>\n<p>Francij\u0101, piem\u0113ram, V\u0101cij\u0101, 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. \u0160aj\u0101 gad\u012bjum\u0101 ties\u012bbas uz mantojumu sa\u0146em galvenok\u0101rt b\u0113rni un vec\u0101ki. Par tiem, 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). Cenas p\u0101r\u0113jiem mantiniekiem \u2014 55-60 %. Past\u0101v ar\u012b nodok\u013ca atlaide 100 t\u016bkst. eiro, lai tuviem radiniekiem.<\/p>\n<p>&#8220;Nodok\u013ci ne vienm\u0113r aprobe\u017eojas tikai ar mantojuma. Vair\u0101k\u0101s valst\u012bs, ja main\u0101s nekustam\u0101 \u012bpa\u0161uma \u012bpa\u0161nieks var rasties pien\u0101kums maks\u0101t nodokli par \u012bpa\u0161uma ties\u012bbu p\u0101reja. B\u016bs ar\u012b nepiecie\u0161ams veikt p\u0101rv\u0113rt\u0113\u0161anu nodok\u013cu saist\u012bbu nodok\u013ca labkl\u0101j\u012bbu, lai persona, kas ieguvusi nekustamo \u012bpa\u0161umu. Akt\u012bvu nodo\u0161ana atsevi\u0161\u0137\u0101s valst\u012bs (pat tur, kur nav nodok\u013ca uz mantojumu), kas var rad\u012bt un nomaksu \u0433\u0435\u0440\u0431\u043e\u0432\u043e\u0433\u043e v\u0101k\u0161ana&#8221;,\u2014 saka Aleksejs \u041f\u0430\u043d\u0442\u0435\u043b\u0435\u0435\u0432, nodok\u013cu konsultants, uz\u0146\u0113muma UFG Wealth Management.<\/p>\n<p>Piem\u0113ram, Austrij\u0101 nav mantojuma nodoklis, bet, ja mantas nodo\u0161anu ir j\u0101maks\u0101 nodoklis par \u012bpa\u0161umties\u012bbu nodo\u0161anu: 2,0 % (ja mantojuma tuvi radinieki) vai 3,5 % (citos gad\u012bjumos). Kipr\u0101 un Portug\u0101l\u0113, kur ir mantojuma nodoklis nav ar\u012b, sa\u0146emot nekustam\u0101 \u012bpa\u0161uma mantiniekiem ir j\u0101maks\u0101 valsts nodeva. Likmes \u0433\u0435\u0440\u0431\u043e\u0432\u043e\u0433\u043e v\u0101k\u0161anas Kipr\u0101 \u2014 0,15\u20130,20 % atkar\u012bb\u0101 no summas, Portug\u0101l\u0113 \u2014 par 0,8 %.<\/p>\n<h2>Struktur\u0113t dar\u012bjumu, lai optimiz\u0113tu nodok\u013cu<\/h2>\n<p>Lai atbr\u012bvotos p\u0113cn\u0101c\u0113jiem no busting nodok\u013cu mantojumu, daudzi noform\u0113 nekustamo \u012bpa\u0161umu uz juridiska persona \u2014 \u0123imenes uz\u0146\u0113mums, fonds vai trasts.<\/p>\n<p>Lai optimiz\u0113tu nodok\u013cu Francij\u0101 nekustamais \u012bpa\u0161ums bie\u017ei tiek noform\u0113ts uz civil\u0101 partner\u012bba, oper\u0101cij\u0101m ar nekustamo \u012bpa\u0161umu (la soci\u00e9t\u00e9 civile immobili\u00e8re, KNT). \u0160\u0101d\u0101 gad\u012bjum\u0101 mantojuma nodoklis praktiski nav. J\u0101iziet \u0161\u0101di posmi: nodibin\u0101t KNT, ieg\u0101d\u0101ties \u0161o uz\u0146\u0113mumu, nekustam\u0101 \u012bpa\u0161uma aizdevumiem, &#8220;eksplod\u0113t&#8221; \u012bpa\u0161um\u0101 un nodot to d\u0101vanu mantiniekam. Ja \u0434\u0430\u0440\u0435\u043d\u0438\u0438 hipot\u0113kas summa tiek atskait\u012bta no da\u013cu v\u0113rt\u012bbas SCI. Piem\u0113ram, t\u0113vs, kas ir vecum\u0101 no 59 gadiem nodod d\u0101vanu \u012bpa\u0161umu ar kred\u012bta atlikumu 50 t\u016bksto\u0161us eiro, ja to da\u013cu \u012bpa\u0161umu bez lieto\u0161anas ties\u012bbas (nue-propri\u00e9t\u00e9) ir nov\u0113rt\u0113ta k\u0101 105 t\u016bksto\u0161i eiro (50 % no 210 t\u016bkst. kop\u0113j\u0101m izmaks\u0101m). T\u0101d\u0101 gad\u012bjum\u0101, ja nodok\u013ca summa ir tikai 250 eiro. Zem &#8220;\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u0435\u043d\u0438\u0435\u043c \u012bpa\u0161um\u0101&#8221; (d\u00e9membrement de propri\u00e9t\u00e9) noz\u012bm\u0113 \u0161\u0101ds gad\u012bjums, kad, piem\u0113ram, vec\u0101kiem pieder \u0443\u0437\u0443\u0444\u0440\u0443\u043a\u0442 (ties\u012bbas, nekustam\u0101 \u012bpa\u0161uma lieto\u0161anas), k\u0101 mantinieks-d\u0113ls \u2014 nue propri\u00e9t\u00e9 (nekustamo \u012bpa\u0161umu bez lieto\u0161anas ties\u012bbas, vai vienk\u0101r\u0161i sienas).<\/p>\n<p> Noform\u0113\u0161ana nekustam\u0101 \u012bpa\u0161uma juridiska persona pal\u012bdz optimiz\u0113t nodok\u013cu <i><\/i><\/p>\n<p>V\u0101cij\u0101 kop\u0161 2009. gada ir ieviests likums (Erbschafts &#8211; und Schenkungsteuergesetz), saska\u0146\u0101 ar kuru 100 % no uz\u0146\u0113muma akt\u012bviem, tiek atbr\u012bvoti no nodok\u013ca uz mantojumu, ja ir izpild\u012bti noteikti krit\u0113riji: biznesa vajadz\u012bb\u0101m, lai darbotos uz vismaz septi\u0146iem gadiem p\u0113c akt\u012bvu ieg\u0101des, k\u0101 ar\u012b izdevumu l\u012bmenis algas p\u0101rsniegt s\u0101kotn\u0113jo l\u012bmeni asto\u0146as reizes, vai darbinieku skaits nedr\u012bkst p\u0101rsniegt 20 cilv\u0113kiem. Tom\u0113r decembr\u012b 2014. gada Augst\u0101k\u0101 tiesa valsts nosprieda, ka likums ir antikonstitucion\u0101la, un \u0161\u012b nodok\u013ca atlaide var tikt atcelts vid\u016b 2016. gada.<\/p>\n<p>Uz \u0101rzonas valst\u012bs aizg\u0101dnis (ticam\u012bbas \u012bpa\u0161nieks) nav pien\u0101kums ir zi\u0146ot par ien\u0101kumiem trasta nodok\u013cu iest\u0101d\u0113m, \u0161\u012bs valsts pilso\u0146i, kas ir atbalsta sa\u0146\u0113m\u0113ji, un ir atbr\u012bvots no nodok\u013ca mantojuma. Piem\u0113ram, apvienotaj\u0101 Karalist\u0113 \u012bpa\u0161ums, kas iek\u0101rtota uz \u043e\u0444\u0448\u043e\u0440\u043d\u0443\u044e uz\u0146\u0113mumu, netiks aplikti ar nodok\u013ciem uz mantojumu (tas mazinot tiks atcelts apr\u012bl\u012b 2017).<\/p>\n<p>&#8220;Atsevi\u0161\u0137os gad\u012bjumos, instrumenti, piem\u0113ram, trasta vai fonds, var izmantot, lai optimiz\u0113tu nodok\u013cu pie mantojuma, bet tie nedarbojas, piem\u0113ram, nododot francijas \u012bpa\u0161umu. Attiec\u012bb\u0101 uz dz\u012bvok\u013ca \u012bpa\u0161umu, piem\u0113ram, Lielbrit\u0101nij\u0101, hipot\u0113ku aizdevums var samazin\u0101t nodok\u013cu sekas, s\u016btot mantojumu: nodok\u013cu b\u0101ze, kas p\u0101rst\u0101v t\u0101 saukto &#8220;t\u012bro akt\u012bvu v\u0113rt\u012bbu&#8221; (net asset value), un hipot\u0113ku kred\u012bts (l\u012bdz br\u012bdim termi\u0146u) faktiski samazina akt\u012bvu v\u0113rt\u012bbu,&#8221;\u2014 saka Aleksejs \u041f\u0430\u043d\u0442\u0435\u043b\u0435\u0435\u0432.<\/p>\n<p>Jebkur\u0101 gad\u012bjum\u0101 katra situ\u0101cija ir unik\u0101la un prasa detaliz\u0113tu izp\u0113ti, k\u0101 speci\u0101lists ir iedzimta lietu, t\u0101, un nodok\u013cu eksperts.<\/p>\n<p>&#8220;M\u0113s iesak\u0101m sast\u0101d\u012bt testamentu pie not\u0101ra vai advok\u0101ta valsti, kur\u0101 atrodas \u012bpa\u0161ums,\u2014 iesaka vado\u0161ais partneris &#8220;\u0422\u0440\u0430\u043d\u0438\u043e&#8221; Georgijs \u041a\u0430\u0447\u043c\u0430\u0437\u043e\u0432 rakst\u0101 &#8220;Mantojuma \u012bpa\u0161umu \u0101rzem\u0113s un citas mantas&#8221;.\u2014 V\u0113lams iek\u013caut tie\u0161i testaments formul\u0113jumu tipa &#8220;no piedero\u0161as man \u012bpa\u0161umu, proti, m\u0101jas Francij\u0101 p\u0113c adreses&#8230;&#8221;. 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