Ob\u010dianska spolo\u010dnos\u0165 realitn\u00e9 transakcie (FR. la soci\u00e9t\u00e9 civile immobili\u00e8re SCI) je druh bytosti, vo franc\u00faz\u0161tine, obchodn\u00e9ho pr\u00e1va, ktor\u00e1 umo\u017e\u0148uje skupine \u013eud\u00ed spolo\u010dne, aby realitn\u00e9 transakcie, optimaliz\u00e1cia dan\u00ed. Tieto \u010dinnosti zah\u0155\u0148aj\u00fa n\u00e1kup, riadenie, pren\u00e1jom, darovanie a prevod dedi\u010dstva. Tam s\u00fa tie\u017e r\u00f4zne SCI, ktor\u00e9ho cie\u013eom je z\u00edskanie pozemkov na v\u00fdstavbu objektu a jeho n\u00e1sledn\u00e9ho predaja (la SCI de kon\u0161trukcie-vente).<\/p>\n
LEV je zvy\u010dajne podozrenie \u010dlenov jednej rodiny alebo skupiny priate\u013eov, niekedy skupiny investori, alebo developeri. Minim\u00e1lny po\u010det \u00fa\u010dastn\u00edkov je dva, maximum nie je stanoven\u00e9 z\u00e1konom. Ka\u017ed\u00fd \u010dlensk\u00fd \u0161t\u00e1t m\u00e1 ur\u010dit\u00fd stupe\u0148 majetku, ktor\u00e9ho v\u00fd\u0161ka z\u00e1vis\u00ed od v\u00fd\u0161ky pr\u00edspevkov a vz\u0165ahy. Tieto akcie si m\u00f4\u017eete k\u00fapi\u0165, preda\u0165, da\u0165 zachovali a odovzdali nasleduj\u00facim. Vlastn\u00edk nehnute\u013enosti je SCI. Maxim\u00e1lny doba existencie firmy je 99 rokov.<\/p>\n
\u010clenovia spolo\u010dnosti maj\u00fa pr\u00e1vo vybra\u0165 si medzi r\u00f4znymi mo\u017enos\u0165ami zmluvy na z\u00e1klade vlastn\u00e9ho uv\u00e1\u017eenia. Napr\u00edklad, rodi\u010dia m\u00f4\u017eu da\u0165 de\u0165om pr\u00e1vo na pou\u017e\u00edvanie (u\u017e\u00edvacie pr\u00e1vo), pri\u010dom si ponech\u00e1vaj\u00fa pr\u00e1vo vlastn\u00edctva, ktor\u00fd je preveden\u00fd na dedi\u010dov len po smrti jeho rodi\u010dov. Tento typ vlastnenia je ozna\u010dovan\u00fd pojmom „nue propri\u00e9t\u00e9“. V bl\u00edzkosti \u013eud\u00ed, ktor\u00ed nie s\u00fa zosob\u00e1\u0161en\u00ed alebo s\u00favisiace, m\u00f4\u017eete nain\u0161talova\u0165, v pr\u00edpade smrti jedn\u00e9ho z nich, jeho podiel prech\u00e1dza na in\u00fa osobu a nie na priamych dedi\u010dov zosnul\u00e9ho. Tento typ zmluvy sa naz\u00fdva „tontine“ (la tontine).<\/p>\n
S\u00fakromn\u00e9 typy SCI je ob\u010dianska spolo\u010dnos\u0165 z invest\u00edci\u00ed do nehnute\u013enost\u00ed (la soci\u00e9t\u00e9 civile de umiestnenia immobiliers, SCPI) a podobn\u00e9 in\u0161tit\u00facie kolekt\u00edvneho investovania do nehnute\u013enost\u00ed (l organisme de placement collectif immobilier, OPCI). Na rozdiel od in\u00fdch SCI, hlavnou funkciou SCPI a OPCI \u2014 pr\u00edjem a distrib\u00facia v\u00fdnosy z invest\u00edci\u00ed.<\/p>\n
SCI m\u00f4\u017ee vybra\u0165 jednu z dvoch mo\u017enost\u00ed dane: aby platili dane z pr\u00edjmu fyzick\u00fdch os\u00f4b alebo Pr\u00e1vnick\u00fdch os\u00f4b. V prvom pr\u00edpade dividend vypl\u00e1can\u00fdch spolo\u010dnosti, nie s\u00fa vz\u0165ahova\u0165 dodato\u010dn\u00e9 dane. Ak je majetok prenaj\u00edma\u0165, ka\u017ed\u00fd \u010dlen SCI samostatne plati\u0165 da\u0148 z pr\u00edjmu v pomere k ich podielom v spolo\u010dnosti. Napr\u00edklad, ak podiel \u00fa\u010dastn\u00edka je 60 %, potom zaplat\u00ed da\u0148 na 60% ziskov dosiahnut\u00fdch spolo\u010dnosti z pren\u00e1jmu. V pr\u00edpade dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b, podiely na zisku s\u00fa predmetom dane z pr\u00edjmov z kapit\u00e1lu, ale vz\u0165ahuje sa da\u0148ov\u00fd z\u013eavu 40 %. Ktor\u00fd z dvoch re\u017eimov je v\u00fdhodnej\u0161ie z\u00e1le\u017e\u00ed na jednotlivom pr\u00edpade; tento probl\u00e9m je vyrie\u0161en\u00fd s da\u0148ov\u00fdm Poradcom. V praxi, SCI je viac pravdepodobn\u00e9, \u017ee v\u00fdber dane z pr\u00edjmu fyzick\u00fdch os\u00f4b.<\/p>\n
Pr\u00edspevky v \u010dase zalo\u017eenia spolo\u010dnosti, s\u00fa osloboden\u00e9 od dovozn\u00e9ho cla na z\u00e1pis vlastn\u00edckeho pr\u00e1va. Pr\u00edspevky po registr\u00e1cii SCI, podliehaj\u00fa pevn\u00e9 da\u0148 vo v\u00fd\u0161ke 375 eur. Sadzba sa zvy\u0161uje na 500 eur, ak suma pr\u00edspevku je viac ako 225-tis\u00edc eur.<\/p>\n
Daru alebo dedenia majetku v SCI nie s\u00fa \u017eiadne relevantn\u00e9 dane. Pre da\u0148 z registr\u00e1cie vlastn\u00edctva uveden\u00e9 zr\u00e1\u017eky, sumu, ktor\u00e1 z\u00e1vis\u00ed na stupni pr\u00edbuzenstva.<\/p>\n
Pri predaji nehnute\u013enosti \u010dlenov spolo\u010dnosti plati\u0165 da\u0148 z kapit\u00e1lov\u00fdch ziskov v pomere k ich akci\u00ed. Jeho r\u00fdchlos\u0165 sa rovn\u00e1 v\u00fd\u0161ke pr\u00edjmov alebo dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b v z\u00e1vislosti od da\u0148ov\u00e9ho re\u017eimu. Ak SCI pred\u00e1va nehnute\u013enosti, da\u0148 nezaplat\u00ed \u010dlensk\u00e9 firmy, ktor\u00fa pou\u017e\u00edva objekt ako prim\u00e1rneho bydliska. Pri predaji akci\u00ed, da\u0148 z kapit\u00e1lov\u00fdch ziskov nie je zaplaten\u00e1, ak podiel je vo vlastn\u00edctve \u010dlena SCI pre viac ako 30 rokov.<\/p>\n
Yulia Kozhevnikova, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"
Ob\u010dianska spolo\u010dnos\u0165 realitn\u00e9 transakcie (FR. la soci\u00e9t\u00e9 civile immobili\u00e8re SCI) je druh bytosti, vo franc\u00faz\u0161tine, obchodn\u00e9ho pr\u00e1va, ktor\u00e1 umo\u017e\u0148uje skupine<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[],"class_list":["post-2340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danove-informacie-vo-francuzsku"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"sk","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":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":true,"content":true,"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\/sk\/wp-json\/wp\/v2\/posts\/2340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/comments?post=2340"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/posts\/2340\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/media?parent=2340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/categories?post=2340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/tags?post=2340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}