{"id":2364,"date":"2020-02-13T17:35:18","date_gmt":"2020-02-13T14:35:18","guid":{"rendered":"http:\/\/nalog.fr\/skvynosy-a-naklady-pre-investorov-ako-plan-a-rozpocet-pred-nakupom-obchodneho-vlastnictva\/"},"modified":"2020-02-13T17:35:18","modified_gmt":"2020-02-13T14:35:18","slug":"skvynosy-a-naklady-pre-investorov-ako-plan-a-rozpocet-pred-nakupom-obchodneho-vlastnictva","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sk\/skvynosy-a-naklady-pre-investorov-ako-plan-a-rozpocet-pred-nakupom-obchodneho-vlastnictva\/","title":{"rendered":"V\u00fdnosy a n\u00e1klady pre investorov: ako pl\u00e1n a rozpo\u010det, pred n\u00e1kupom obchodn\u00e9ho vlastn\u00edctva"},"content":{"rendered":"

To je za to, \u017ee komer\u010dn\u00e9 nehnute\u013enosti vy\u017eaduje ve\u013ea n\u00e1klady na \u00fadr\u017ebu. Av\u0161ak, tam s\u00fa niektor\u00e9 druhy n\u00e1jomn\u00fdch zml\u00fav, pod\u013ea ktor\u00fdch hlavn\u00e9 v\u00fddavky s\u00fa na n\u00e1jomcov, a ber\u00fac do \u00favahy pr\u00edjem z ve\u013emi dobrej kvalite aj v pr\u00edtomnosti hypot\u00e9ku. „Tranio“ rozpr\u00e1va o hlavn\u00fdch \u010dl\u00e1nkov z pr\u00edjmov a n\u00e1kladov na vlastn\u00edctvo obchodn\u00e9 priestory.<\/p>\n<\/p>\n

Polo\u017eky v\u00fdnosov a n\u00e1kladov vlastn\u00edka komer\u010dn\u00fdch nehnute\u013enost\u00ed<\/h3>\n\n\n\n\n
V\u00fdnosy<\/th>\nN\u00e1klady<\/th>\n<\/tr>\n
pren\u00e1jom,
\n\u2014 extern\u00e9 (vonkaj\u0161ie) reklama a reklamn\u00e9 vn\u00fatri budov (indoor),
\nodpisy
\n\u2014 n\u00e1rast nehnute\u013enosti: kapit\u00e1lov\u00e9 zisky v pr\u00edpade predaja predmetu.<\/td>\n		1. Jeden \u010das a n\u00e1klady pri k\u00fape nehnute\u013enosti:<\/strong><\/p>\n

\u2014 n\u00e1klady na majetku,
\n\u2014 Due Diligence (\u00fa\u010dtovn\u00e9, pr\u00e1vne a technick\u00e9 znalosti, hodnotenie rizika),
\n\u2014 slu\u017eby realitnej kancel\u00e1rie,
\n\u2014 n\u00e1kup dane, kolky,
\n\u2014 slu\u017eby not\u00e1ra a advok\u00e1ta
\nbankov\u00e9 slu\u017eby (otvorenie \u00fa\u010dtov, prevody),
\n\u2014 Banka poplatok za \u00faveru (ak je objekt z\u00edskal s vypo\u017ei\u010dan\u00fdch prostriedkov),
\n\u2014 po\u010diato\u010dn\u00e9 n\u00e1klady na opravy a v\u00fdstavbu objektu, dekor\u00e1cie.<\/p>\n

2. Pravideln\u00e9 v\u00fddavky:<\/strong><\/p>\n

\u2014 hypotek\u00e1rne spl\u00e1tky (ak nehnute\u013enost\u00ed sa kupuje na \u00faver),
\n\u00faver zakladate\u013ea,
\n\u2014 ro\u010dn\u00e9 dane z nehnute\u013enost\u00ed*,
\nkomun\u00e1lne slu\u017eby*
\n\u2014 prev\u00e1dzkov\u00e9 n\u00e1klady (in\u017einierske syst\u00e9my, \u010distenie, bezpe\u010dnos\u0165)*,
\n\u2014 poistenie*,
\n\u2014 spr\u00e1vcovsk\u00e1 spolo\u010dnos\u0165, slu\u017eby, person\u00e1l,
\n\u2014 \u00fa\u010dtovn\u00e9 slu\u017eby (reporting),
\n\u2014 pr\u00e1vne slu\u017eby (ak s\u00fa potrebn\u00e9),
\nslu\u017eby makl\u00e9rov n\u00e1js\u0165 n\u00e1jomn\u00edkov (v niektor\u00fdch pr\u00edpadoch hrad\u00ed n\u00e1jomca).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* V mnoh\u00fdch pr\u00edpadoch tieto n\u00e1klady sa vr\u00e1tia majite\u013eom cez servisn\u00fd poplatok, ktor\u00fd sa hrad\u00ed n\u00e1jomca.<\/p>\n

V\u00fdnosy: nezabudnite o index\u00e1cia n\u00e1jomn\u00e9 a odpisy<\/h2>\n

Vlastn\u00edk obchodn\u00e9ho majetku a dostane n\u00e1jomn\u00e9 za mesiac (v Rak\u00fasku, Nemecku, \u0160panielsku) alebo za \u0161tvr\u0165rok (vo Franc\u00fazsku) vpred. V BRIT\u00c1NII, \u010deskej Republike a vo \u0160vaj\u010diarsku rozlo\u017een\u00e1 na oboch mesa\u010dn\u00e9 a \u0161tvr\u0165ro\u010dn\u00e9 platby. Pri podpise zmluvy z\u00e1kazn\u00edkovi \u00fa\u010dtujeme kauciu vo v\u00fd\u0161ke platby troch mesiacov n\u00e1jomn\u00e9 (v \u0160panielsku, dve vo \u0160vaj\u010diarsku, \u0161iestich).<\/p>\n

Ke\u010f leasing n\u00e1kupn\u00fdch centier n\u00e1jomn\u00e9 niekedy s\u00fa \u00fa\u010dtovan\u00e9 vo forme percentu\u00e1lneho podielu z ro\u010dn\u00e9ho obratu (3-10 %). Kotva n\u00e1jomn\u00edkov (spolo\u010dnost\u00ed, l\u00edzingov\u00fdch nie menej ako 5-15 % plochy objektu) zvy\u010dajne zaplatia menej ako ostatn\u00ed.<\/p>\n

V pr\u00edpade dlhodob\u00fdch (10 rokov) na n\u00e1jomn\u00e9 zmluvy s\u00fa ka\u017edoro\u010dne indexovan\u00e9 pod\u013ea infl\u00e1cie v krajine. Ale napr\u00edklad v \u010deskej Republike t\u00e1to prax je takmer tu, preto\u017ee v\u00e4\u010d\u0161ina zml\u00fav je na 3 alebo 5 rokov.<\/p>\n

Okrem poplatky za prenajat\u00e9 priestory, majite\u013e obvykle bude \u00fa\u010dtova\u0165 n\u00e1jomcovi DPH na pren\u00e1jom. T\u00e1to suma je potom plat\u00ed na vl\u00e1de. V niektor\u00fdch pr\u00edpadoch prenaj\u00edmate\u013e m\u00f4\u017ee \u010diasto\u010dne obnovi\u0165 zaplatenej DPH ako n\u00e1hradu n\u00e1kladov na opravu, alebo kon\u0161trukcie.<\/p>\n

„DPH prijat\u00e9 od n\u00e1jomcov kompenzova\u0165 DPH zaplatenej pri k\u00fape nehnute\u013enosti. V Nemecku tento syst\u00e9m funguje automaticky: stav okam\u017eite vyl\u00fa\u010di\u0165 DPH z n\u00e1kladov na objekt, a da\u0148 zo slu\u017eieb sprostredkovate\u013ea a ostatn\u00e9 n\u00e1klady pri n\u00e1kupe kompensiruet z bud\u00facnosti n\u00e1jomn\u00e9“\u2014 povedal Giorgi Kachmazov, managing partner „Tranio“.<\/p>\n

Na v\u00fdnosy tie\u017e zah\u0155\u0148aj\u00fa odpisy. Zni\u017euje sa zdanite\u013en\u00e1 hodnota majetku vzh\u013eadom na jeho potenci\u00e1l zhor\u0161enie. Napr\u00edklad, ak je majetok v hodnote 10 mili\u00f3nov eur, z ktor\u00fdch 2 mili\u00f3ny je obstar\u00e1vacia cena pozemkov, preto\u017ee pozemky sa nevz\u0165ahuje na opotrebenie, odpisuje bude 8 mili\u00f3nov, Ak predpoklad\u00e1me, \u017ee odpisy komer\u010dn\u00e1 budova je 2% ro\u010dne, potom z\u00e1kladu dane ka\u017ed\u00fd rok bude odpo\u010d\u00edtan\u00e1 160-tis\u00edc eur. Okrem toho zdanite\u013en\u00fdch pr\u00edjmov sa odpo\u010d\u00edta \u00faroky z \u00faveru.<\/p>\n

N\u00e1klady: hlavn\u00e1 vec je, aby sa zaregistrova\u0165 v\u00fdhodn\u00fdch podmienok v zmluve<\/h2>\n

N\u00e1klady m\u00f4\u017eu by\u0165 jednorazov\u00e9 (hodnota nehnute\u013enost\u00ed, hypot\u00e9ky, dan\u00ed na n\u00e1kup, Komisia makl\u00e9ri, at\u010f.) a pravideln\u00fdch (n\u00e1klady na \u00fadr\u017ebu, hypotek\u00e1rne spl\u00e1tky, at\u010f.).<\/p>\n

Jednorazov\u00e9 n\u00e1klady na k\u00fapu nehnute\u013enost\u00ed a sumu transakcie na priemere asi 10% z n\u00e1kladov na projekt. Tieto m\u00f4\u017eu by\u0165 pridan\u00e9 n\u00e1klady po\u010diato\u010dn\u00e9 n\u00e1klady na opravy a v\u00fdzdoba priestorov \u2014 t\u00e1to suma z\u00e1vis\u00ed od stavu objektu.<\/p>\n

S oh\u013eadom na pravideln\u00fa \u00fadr\u017ebu, a potom, v z\u00e1vislosti od typu l\u00edzingu, investor m\u00f4\u017ee by\u0165 \u010diasto\u010dne osloboden\u00e9 od nich. Najbe\u017enej\u0161\u00ed typ pren\u00e1jom \u2014 NNN l\u00edzingu, v ktorom majite\u013e zaplat\u00ed iba za obsah nosn\u00fdch kon\u0161trukci\u00ed stavby. Pr\u00e1va a povinnosti n\u00e1jomcu a prenaj\u00edmate\u013ea s\u00fa \u0161pecifikovan\u00e9 v konkr\u00e9tnej l\u00edzingu.<\/p>\n<\/p>\n

N\u00e1klady vlastn\u00edka v z\u00e1vislosti od druhu pren\u00e1jmu<\/h3>\n\n\n\n\n\n\n\n\n
Typ pren\u00e1jmu<\/th>\nAk\u00e9 s\u00fa n\u00e1klady majite\u013ea<\/th>\n<\/tr>\n
Hrub\u00fd pren\u00e1jom pren\u00e1jom<\/th>\n\u00dadr\u017eba a servis<\/td>\nPoistenie<\/td>\nDa\u0148 z nehnute\u013enost\u00ed<\/td>\n<\/tr>\n
N pren\u00e1jmu (jedna \u010dist\u00e1 l\u00edzingu)<\/th>\n\u00dadr\u017eba a servis<\/td>\nPoistenie<\/td>\n\u2014<\/td>\n<\/tr>\n
NN pren\u00e1jom (Double \u010dist\u00fd l\u00edzingu)<\/th>\n\u00dadr\u017eba a servis<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n
NNN pren\u00e1jom (Triple \u010dist\u00fd l\u00edzingu), anal\u00f3gov\u00e9 v Nemecku \u2014 Dach & Fach<\/th>\nLen oprava fas\u00e1dy a strechy budovy<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n
Absol\u00fatne NNN pren\u00e1jom<\/th>\n\u2014<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u0161etky typy pren\u00e1jmu, n\u00e1klady na \u00fadr\u017ebu, poistenie a dane m\u00f4\u017ee spo\u010diatku zn\u00e1\u0161a vlastn\u00edk, ale po zaplaten\u00ed sumy sa m\u00f4\u017ee vr\u00e1ti\u0165 ho v servisn\u00fd poplatok, ktor\u00fd zah\u0155\u0148a dohodnut\u00fdch zmluvn\u00fdch n\u00e1kladov. Servisn\u00fd poplatok sa hrad\u00ed n\u00e1jomca a je navrhnut\u00fd tak, aby sa zabezpe\u010dilo, \u017ee majite\u013e mohol vr\u00e1ti\u0165.<\/p>\n

V ka\u017edej krajine s\u00fa typick\u00e9 podmienky t\u00fdkaj\u00face sa v\u00fddavkov a povinnosti n\u00e1jomcu a prenaj\u00edmate\u013ea. Napr\u00edklad v BRIT\u00c1NII vlastn\u00edk nenesie takmer \u017eiadne n\u00e1klady (distribuovan\u00e9 typ pren\u00e1jmu absol\u00fatne NNN l\u00edzingu), a vo Franc\u00fazsku zaplat\u00ed za opravu, Komisia makl\u00e9ri, pren\u00e1jom a dane z nehnute\u013enosti (typ pren\u00e1jom \u2014 hrub\u00fd pren\u00e1jom l\u00edzing).<\/p>\n<\/p>\n

N\u00e1klady na n\u00e1jomcov a prenaj\u00edmate\u013eov na typick\u00e9 zmluvy
\nPod\u013ea Cushman & Wakefield<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Krajina<\/th>\nN\u00e1klady n\u00e1jomcu<\/th>\nOd prenaj\u00edmate\u013ea, n\u00e1klady<\/th>\n<\/tr>\n
Rak\u00fasko<\/td>\n\u2014 pren\u00e1jom<\/strong>: pr\u00e1vne slu\u017eby \u2014 1% z ro\u010dnej bicyklov, \u0161t\u00e1t dane \u2014 1 %, Agent\u00fara Komisie \u2014 3 mesiac pren\u00e1jmu.
\n\u2014 poplatok za slu\u017eby<\/strong>: zah\u0155\u0148a n\u00e1stroje, poplatku za spr\u00e1vu, \u010distenie n\u00e1klady, poistenie a dane z nehnute\u013enost\u00ed;
\n\u2014 renov\u00e1cie<\/strong>: interi\u00e9r;
\n\u2014 DPH na pren\u00e1jom<\/strong>: 20 %.<\/td>\n		\u2014 rekon\u0161trukcie: fas\u00e1da a strecha.<\/td>\n<\/tr>\n
UK<\/td>\n\u2014 pren\u00e1jom<\/strong>: Agent\u00fara Komisia nehnute\u013enost\u00ed \u2014 5-10% ro\u010dn\u00e9ho n\u00e1jomn\u00e9ho, pr\u00e1vna podpora \u2014 o 5% plus DPH 20 %;
\n\u2014 poplatok za slu\u017eby<\/strong>: zah\u0155\u0148a n\u00e1stroje, poistenie, n\u00e1klady na spr\u00e1vu a dane z nehnute\u013enost\u00ed;
\n\u2014 oprava<\/strong>: oprava (\u00faplne) a obsah;
\n\u2014 poistenie<\/strong>: n\u00e1jomca plat\u00ed pre intern\u00e9 poistenie priamo priestorov a pre poistenie vonkaj\u0161\u00edch kon\u0161trukci\u00ed \u2014 cez servisn\u00fd poplatok;
\n\u2014 DPH na pren\u00e1jom<\/strong>: 20 %.<\/td>\n		\u2014 prenaj\u00edmate\u013e plat\u00ed pre opravy a poistenie stavby, ale tieto n\u00e1klady s\u00fa kompenzovan\u00e9 cez servisn\u00fd poplatok.<\/td>\n<\/tr>\n
Nemecko<\/td>\n\u2014 pren\u00e1jom<\/strong>: Prov\u00edzie realitnej kancel\u00e1rie vo v\u00fd\u0161ke 3-4 mesiacov n\u00e1jomn\u00e9 (2-3 mesiace, v pr\u00edpade pren\u00e1jmu priemyseln\u00fdch a obchodn\u00fdch priestorov) plus 19% DPH;
\n\u2014 poplatok za slu\u017eby<\/strong>: zah\u0155\u0148a da\u0148 z nehnute\u013enost\u00ed, utility n\u00e1klady a poistenie;
\n\u2014 renov\u00e1cie<\/strong>: interi\u00e9r;
\n\u2014 DPH na pren\u00e1jom<\/strong>: 19 %.<\/td>\n		\u2014 pren\u00e1jom<\/strong>: obvykle majite\u013e zaplat\u00ed Prov\u00edziu len na slab\u00e9 trhoch, a je to pravda, len pre objekty, ktor\u00e9 pou\u017e\u00edvaj\u00fa slab\u00e9ho dopytu;
\n\u2014 oprava<\/strong>: typick\u00e9 pren\u00e1jmu Dach & Fach, v ktor\u00fdch prenaj\u00edmate\u013e je zodpovedn\u00fd len pre \u0161truktur\u00e1lne opravy.<\/td>\n<\/tr>\n
\u0160panielsko<\/td>\n\u2014 servisn\u00fd poplatok<\/strong>: zah\u0155\u0148a budovy, poplatky a dane z nehnute\u013enost\u00ed;
\n\u2014 renov\u00e1cie<\/strong>: interi\u00e9r;
\n\u2014 poistenie<\/strong>: interi\u00e9r;
\n\u2014 DPH na pren\u00e1jom<\/strong>: 21 %.<\/td>\n		\u2014 pren\u00e1jom<\/strong>: Prov\u00edzie realitnej kancel\u00e1rie 10-15 % ro\u010dn\u00e9ho n\u00e1jomn\u00e9ho plus DPH 21 % (niekedy Komisia sa hrad\u00ed n\u00e1jomca);
\n\u2014 rekon\u0161trukcie<\/strong>: fas\u00e1da a strecha;
\n\u2014 poistenie<\/strong>: fas\u00e1du a strechu.<\/td>\n<\/tr>\n
Franc\u00fazsko<\/td>\n\u2014 pren\u00e1jom<\/strong>: Prov\u00edzie realitnej kancel\u00e1rie a\u017e 15% z ro\u010dn\u00e9ho n\u00e1jomn\u00e9ho, plus DPH 20 %;
\n\u2014 servisn\u00fd poplatok<\/strong>: zah\u0155\u0148a n\u00e1klady na n\u00e1stroje a poistenie;
\n\u2014 opravy<\/strong>: opravy vn\u00fatorn\u00fdch priestorov;
\n\u2014 DPH na pren\u00e1jom<\/strong>: 20 %.<\/td>\n		\u2014 pren\u00e1jom<\/strong>: Prov\u00edzie realitnej kancel\u00e1rie a\u017e 15% z ro\u010dn\u00e9ho n\u00e1jomn\u00e9ho, plus DPH 20 %;
\n\u2014 da\u0148 z nehnute\u013enosti<\/strong>: suma z\u00e1vis\u00ed na konkr\u00e9tne mesto, niekedy hrad\u00ed n\u00e1jomca (najm\u00e4 ak hovor\u00edme o priemyseln\u00fdch alebo obchodn\u00fdch priestorov);
\n\u2014 rekon\u0161trukcie<\/strong>: fas\u00e1da a strecha.<\/td>\n<\/tr>\n
\u010cesk\u00e1 Republika<\/td>\n\u2014 pren\u00e1jom<\/strong>: Prov\u00edzie realitnej kancel\u00e1rie 5-8%, ke\u010f v\u00e1m pren\u00e1jom kancel\u00e1rie a 10-15% za pren\u00e1jom obchodn\u00fdch priestorov;
\n\u2014 poplatok za slu\u017eby<\/strong>: zah\u0155\u0148a n\u00e1stroje, poplatku za spr\u00e1vu, \u010distenie n\u00e1klady a dane z nehnute\u013enost\u00ed;
\n\u2014 renov\u00e1cie<\/strong>: interi\u00e9r;
\n\u2014 poistenie<\/strong>: dom\u00e1ce a obchodn\u00e9 priestory;
\n\u2014 DPH na pren\u00e1jom<\/strong>: 21 %.<\/td>\n		\u2014 pren\u00e1jom<\/strong>: Agent\u00fara Komisia nehnute\u013enost\u00ed s vekom 7-17 % ro\u010dn\u00e9ho n\u00e1jomn\u00e9ho;
\n\u2014 rekon\u0161trukcie<\/strong>: fas\u00e1da a strecha;
\n\u2014 poistenie<\/strong>: fas\u00e1du a strechu.<\/td>\n<\/tr>\n
\u0160vaj\u010diarsko<\/td>\n\u2014 pren\u00e1jom<\/strong>: Agent\u00fara Komisia nehnute\u013enost\u00ed 7 a\u017e 15 % n\u00e1jomn\u00e9ho;
\n\u2014 poplatok za slu\u017eby<\/strong>: zah\u0155\u0148a n\u00e1stroje;
\n\u2014 oprava<\/strong>: men\u0161ie pr\u00e1ce.<\/td>\n		\u2014 pren\u00e1jom<\/strong>: Agent\u00fara Komisia nehnute\u013enost\u00ed 10-15 %;
\n\u2014 da\u0148 z nehnute\u013enosti<\/strong>: miera z\u00e1vis\u00ed od Kant\u00f3nu;
\n\u2014 opravy<\/strong>: hlavn\u00e9 oprav\u00e1rensk\u00e9 pr\u00e1ce;
\n\u2014 poistenie<\/strong>: poistenie budovy.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Okrem toho, \u017ee investor sa odpor\u00fa\u010da zapoji\u0165 tieto v\u00fddavky ako \u00faver zakladate\u013ea \u2014 v bud\u00facnosti pom\u00f4\u017ee optimalizova\u0165 zisk da\u0148 spolo\u010dnosti, ak zariadenie vo vlastn\u00edctve \u00fa\u010dtovnej jednotky. Podstatou tohto procesu je, \u017ee zakladate\u013e poskytuje \u00faver na va\u0161ej spolo\u010dnosti, ktor\u00e9 vydal majetku a potom sa vr\u00e1ti\u0165 dlh, a stavia sa tieto prostriedky z \u010dasti zisku dane.<\/p>\n

\u25cf<\/p>\n

Ako v Eur\u00f3pe spolo\u010dn\u00e9 NNN l\u00edzingov\u00fdch zml\u00fav, pre ktor\u00e9 v\u00e4\u010d\u0161ina n\u00e1kladov na \u00fadr\u017ebu spo\u010d\u00edva n\u00e1jomca, majite\u013e m\u00e1 uhradi\u0165 len gener\u00e1lna oprava budovy a zamestnancov.<\/p>\n

\nAk chcete minimalizova\u0165 n\u00e1klady na spr\u00e1vu, „Tranio“ odpor\u00fa\u010da zahrani\u010dn\u00e9ho investora:<\/p>\n

    \n
  • chcete k\u00fapi\u0165 nehnute\u013enos\u0165, u\u017e prenajat\u00e9 na z\u00e1klade zml\u00fav typu NNN pren\u00e1jmu;<\/li>\n
  • pou\u017eitie \u00faveru na vytvorenie efektu a zv\u00fd\u0161i\u0165 n\u00e1vratnos\u0165 investovan\u00e9ho kapit\u00e1lu;<\/li>\n
  • bra\u0165 do \u00favahy odpisy a dosta\u0165 odpo\u010d\u00edtanie dane;<\/li>\n
  • k\u00fapu novej nehnute\u013enosti, bez nutnosti n\u00e1kladov na opravu;<\/li>\n
  • \u00faver zakladate\u013e pre optimaliz\u00e1ciu zisku dane.<\/li>\n<\/ul>\n

    Yulia Kozhevnikova, „Tranio“<\/p>\n","protected":false},"excerpt":{"rendered":"

    To je za to, \u017ee komer\u010dn\u00e9 nehnute\u013enosti vy\u017eaduje ve\u013ea n\u00e1klady na \u00fadr\u017ebu. Av\u0161ak, tam s\u00fa niektor\u00e9 druhy n\u00e1jomn\u00fdch zml\u00fav, pod\u013ea<\/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-2364","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\/2364","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=2364"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/posts\/2364\/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=2364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/categories?post=2364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/tags?post=2364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}