{"id":2389,"date":"2020-02-13T17:57:52","date_gmt":"2020-02-13T14:57:52","guid":{"rendered":"http:\/\/nalog.fr\/skdane-vo-francuzsku-co-budete-platit-za-pobyt-a-cudzi-majetok-kupujucich\/"},"modified":"2020-02-13T17:57:52","modified_gmt":"2020-02-13T14:57:52","slug":"skdane-vo-francuzsku-co-budete-platit-za-pobyt-a-cudzi-majetok-kupujucich","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sk\/skdane-vo-francuzsku-co-budete-platit-za-pobyt-a-cudzi-majetok-kupujucich\/","title":{"rendered":"Dane vo Franc\u00fazsku: \u010do budete plati\u0165 za pobyt a cudz\u00ed majetok kupuj\u00facich"},"content":{"rendered":"

Franc\u00fazsko je s\u00fastavne v top 15 najpopul\u00e1rnej\u0161\u00edch kraj\u00edn na nehnute\u013enosti obstarania. Jedna z naj\u010dastej\u0161\u00edch ot\u00e1zok, ktor\u00e9 kupuj\u00faci m\u00f4\u017ee po\u017eiada\u0165 odborn\u00edkov Tranio.Ru t\u00fdka da\u0148ov\u00e9ho syst\u00e9mu tejto krajiny.<\/p>\n

Ka\u017ed\u00fd rok, franc\u00fazskych a zahrani\u010dn\u00fdch majite\u013eov domov, zaplati\u0165 dani z nehnute\u013enost\u00ed a dane z pr\u00edjmu. Investori \u010delia dane na pr\u00edjem z pren\u00e1jmu a kapit\u00e1lov\u00fdch ziskov. Majitelia firiem da\u0165 viac ako jednu tretinu zisku ako dane.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
DPH<\/th>\n20 %<\/td>\n<\/tr>\n
Da\u0148 z
prechode
vlastn\u00edcke pr\u00e1vo<\/th>\n		Z 5.81 %<\/td>\n<\/tr>\n
Taxe fonci\u00e8re
(ro\u010dn\u00e1 da\u0148
nehnute\u013enosti)<\/th>\n		Pren\u00e1jom
pre vodi\u010d 0,5\u20131,5 mesiace<\/td>\n<\/tr>\n
Taxe d’habitation
(ro\u010dn\u00e1 da\u0148
na ubytovanie)<\/th>\n		Pren\u00e1jom
za obdobie
do 1 mesiaca<\/td>\n<\/tr>\n
Da\u0148 z pr\u00edjmov
pren\u00e1jom<\/th>\n		35,5 \u2013 60,5 %<\/td>\n<\/tr>\n
Da\u0148 z kapit\u00e1lov\u00fdch ziskov<\/th>\n40,5 %<\/td>\n<\/tr>\n
Da\u0148 na vo\u013en\u00fdch
nehnute\u013enosti<\/th>\n		12,5\u201325 %<\/td>\n<\/tr>\n
Da\u0148 z dedi\u010dstva da\u0148 z<\/th>\n5-60 %<\/td>\n<\/tr>\n
Da\u0148 z pr\u00edjmov<\/th>\n0-49 %<\/td>\n<\/tr>\n
Bohatstvo dane<\/th>\n0-1,5 %<\/td>\n<\/tr>\n
Nepriame dane
dr\u017eanie<\/th>\n		3 %<\/td>\n<\/tr>\n
Dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/th>\n15-33,33 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nehnute\u013enost\u00ed dane<\/h2>\n

Sadzby not\u00e1rskej odmeny<\/strong> sa pohybuj\u00fa od 0.825 na 4 %. K nim sa pridal 20% DPH.<\/p>\n\n\n\n\n\n\n\n
Suma transakcie Euro<\/th>\nKomisia %<\/th>\n<\/tr>\n
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
Viac ne\u017e 60,000<\/th>\n0,825<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pri k\u00fape a predaji nehnute\u013enosti, okrem Komisie, realitn\u00e1 a not\u00e1ra, kupuj\u00faci zaplat\u00ed da\u0148 z registr\u00e1cie vlastn\u00edctva<\/strong> (les droits de mut\u00e1cie) z 5.81 %. Pri zak\u00fapen\u00ed akci\u00ed v spolo\u010dnosti, ktor\u00e1 m\u00e1 majetok pozost\u00e1vaj\u00faci najm\u00e4 z franc\u00fazska nehnute\u013enost\u00ed, registr\u00e1cia dane je 5% z hodnoty podielu.<\/p>\n

Ke\u010f si k\u00fapite dom zaplaten\u00e1 DPH<\/strong> (la taxe sur la valeur ajout\u00e9e, TVA) vo v\u00fd\u0161ke 20 % (zvy\u010dajne zahrnut\u00e9 v cene).<\/p>\n

Vlastn\u00edk ka\u017ed\u00fd rok zaplati\u0165 nehnute\u013enost\u00ed dane. Vo Franc\u00fazsku dve z nich: taxe fonci\u00e8re<\/strong> (skuto\u010dn\u00e1 „da\u0148 z nehnute\u013enosti“) a taxe d’habitation<\/strong> („izba da\u0148“). Pod\u013ea Lara Paranan, Riadite\u013e Odboru V\u00fdchodnej Eur\u00f3pe AKO et Associ\u00e9s, sadzby taxe fonci\u00e8re v roku v\u00fd\u0161ke 0,5 mesiac pren\u00e1jmu, ak meste, ktor\u00e9 je b\u00fdvanie, tam s\u00fa spolo\u010dnosti. V lokalit\u00e1ch, ktor\u00e9 s\u00fa menej rozvinut\u00e9 ekonomicky, sadzby rovnak\u00fd plat za 1.5 mesiacov. Nem\u00e1m na mysli trhov\u00e9 n\u00e1jomn\u00e9, a podmienen\u00e9, ktor\u00e1 je vypo\u010d\u00edtan\u00e1 na z\u00e1klade priemernej ceny pre pravideln\u00e9 a soci\u00e1lneho b\u00fdvania a je ove\u013ea menej ako na trhu. Taxe d’habitation tie\u017e z\u00e1le\u017e\u00ed na tom, ako dobre zaplnen\u00fd pokladnice mesta. V najviac „zaost\u00e1vaj\u00facich“ obce a jeho ve\u013ekos\u0165 sa rovn\u00e1 „podmienen\u00e9“ mesa\u010dn\u00e9 n\u00e1jomn\u00e9.<\/p>\n

Napr\u00edklad v Par\u00ed\u017ei, kde s\u00fa podniky s vlastn\u00edkom 100 m2, trhov\u00e1 hodnota, ktor\u00e1 je 500 000 eur za rok str\u00e1vil 800 eur pre taxe fonci\u00e8re a rovnak\u00e9 pre taxe d’habitation. In\u00fd pr\u00edklad: v Par\u00ed\u017ei, kde nie je podnikanie, vlastn\u00edka nehnute\u013enosti (100 m2, 180 000 Euro) zaplati\u0165 850 eur za rok taxe fonci\u00e8re a 900 eur na taxe d’habitation.<\/p>\n

„K\u00fapu nehnute\u013enosti je potrebn\u00e9 tam, kde s\u00fa podniky, v Par\u00ed\u017ei (Sever-Z\u00e1pad), v meste, na pobre\u017e\u00ed (tam je dobre rozvinut\u00e1 infra\u0161trukt\u00fara cestovn\u00e9ho ruchu) a v hor\u00e1ch. V miestach s ni\u017e\u0161ou dane, ale b\u00fdvania je drah\u0161ie \u2014 v\u0161etky pr\u00edrodn\u00e9. Napr\u00edklad v Par\u00ed\u017ei absol\u00fatne \u017eiadne da\u0148ov\u00e9 v\u010faka Disneyland,“ hovor\u00ed Lara Paranan.<\/p>\n

Pod\u013ea nej, majitelia prim\u00e1rne vlastn\u00edctvo je osloboden\u00e9 od dane v prv\u00fdch piatich rokoch. Hlavnou podmienkou je, aby spr\u00e1vne vyplnili v\u0161etky potrebn\u00e9 papierovanie, a to sa t\u00fdka realitn\u00fdch kancel\u00e1ri\u00ed.<\/p>\n

Majitelia, ktor\u00ed chc\u00fa obohati\u0165 seba na \u00fakor pren\u00e1jom nehnute\u013enost\u00ed s\u00fa povinn\u00ed plati\u0165 dane na pr\u00edjem z pren\u00e1jmu<\/strong> (l’imp\u00f4t sur le locatif zisku). Z\u00e1kladom dane je pr\u00edjem z pren\u00e1jmu menej n\u00e1klady spojen\u00e9 s pren\u00e1jom. Ceny od 5 do 45 %. Minim\u00e1lna sadzba pre nerezidentov je 20 %. Okrem toho, t\u00e1to da\u0148 je pridan\u00fd soci\u00e1lny odvod vo v\u00fd\u0161ke 15,5 %. Teda, maxim\u00e1lna miera pren\u00e1jmu pre nerezidentov je 60.5 %.<\/p>\n\n\n\n\n\n\n\n\n\n
Zdanite\u013en\u00e9
hodnota majetku
tis\u00edc eur<\/th>\n		Sadzby %<\/th>\n<\/tr>\n
A\u017e 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
Viac ne\u017e 150 000<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pr\u00edjmy z pren\u00e1jmu boli odvoden\u00e9 z firiem sa zdania 33,33 % pr\u00edjmov menej n\u00e1klady a odpisy. T\u00e1to da\u0148 sa vyber\u00e1 na Nezariaden\u00fd apartm\u00e1ny, k dispoz\u00edcii na dlhodob\u00fd pren\u00e1jom (minim\u00e1lne tri roky). Zariaden\u00fd na b\u00fdvanie k dispoz\u00edcii pre kr\u00e1tkodob\u00e9 (LMCT, miesto meubl\u00e9e s\u00fad terme) patr\u00ed do kateg\u00f3rie d\u00e1vky (b\u00e9n\u00e9fices industriels et commerciaux, BIC): z pren\u00e1jmu odpo\u010d\u00edta\u0165 odpisov\u00e9 n\u00e1klady. Pod\u013ea sandy Dalmas, partner v Skrini Roche ak chcete z\u00edska\u0165 tieto v\u00fdhody, majite\u013e mus\u00ed da\u0165 n\u00e1jomcovi najmenej tri zo \u0161tyroch slu\u017eby: Ra\u0148ajky, pravideln\u00e9 upratovanie, dod\u00e1vka bielize\u0148 a klientov. Okrem toho, majitelia, ktor\u00ed pren\u00e1jom svoje priestory s rozlohou menej ako 14 m2 30-45 eur\/m2 alebo viac (suma z\u00e1vis\u00ed od toho, obec), plati\u0165 ro\u010dn\u00fa da\u0148. Sadzba pre zariaden\u00e9 \u0161t\u00fadia je maxim\u00e1lne 10 %.<\/p>\n

V priebehu rokov, pozemok je drah\u00e9, a \u010fal\u0161\u00ed majite\u013e nem\u00f4\u017ee dosiahnu\u0165 zisk. Rozdiel medzi cenou, za ktor\u00fd predmet bol zak\u00fapen\u00fd a cenu, za ktor\u00fa bol nesk\u00f4r predan\u00fd, zdanite\u013en\u00e1 kapit\u00e1lov\u00e9 zisky (l’imp\u00f4t sur les plus-hodnoty immobili\u00e8res). Od 1. augusta 2015 ob\u010danov v\u0161etk\u00fdch kraj\u00edn zaplati\u0165 na pevnou \u00farokovou sadzbou 40.5 % (vr\u00e1tane soci\u00e1lnych zhroma\u017edenie, ktor\u00e9ho ve\u013ekos\u0165 je 15,5 %, a \u010fal\u0161ie \u0161peci\u00e1lne dane 6 %). Mo\u017en\u00fd odpo\u010det od z\u00e1kladu dane. Ak sa d\u013a\u017eka vlastn\u00edctvo je 17-18 rokov, odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka sa rovn\u00e1 24 %. Odpo\u010d\u00edtanie dane sa vypo\u010d\u00edta z trhovej hodnoty nehnute\u013enosti, a rozdiel medzi n\u00e1kladmi na n\u00e1kup a predaj.<\/p>\n

Prv\u00fd predaj nehnute\u013enost\u00ed nerezidentov m\u00f4\u017ee by\u0165 osloboden\u00e9 od dane z kapit\u00e1lov\u00fdch ziskov, za ur\u010dit\u00fdch podmienok.<\/p>\n

Od 1. augusta 2015 ob\u010danov v\u0161etk\u00fdch kraj\u00edn plati\u0165 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov vo v\u00fd\u0161ke 19 %. Prid\u00e1va\u0165 sa k tomu soci\u00e1lnych zhroma\u017e\u010fovanie 15,5% a \u010fal\u0161ie \u0161peci\u00e1lne dane 6 %.<\/p>\n

S\u00fa odpo\u010d\u00edtan\u00e9 z pr\u00edjmu, ktorej hodnota z\u00e1vis\u00ed od toho, ako dlho bol majetok vo vlastn\u00edctve. Z\u013eavy pre da\u0148 z pr\u00edjmu (19 alebo 33,33 %) 6 %, ak nehnute\u013enost\u00ed vo vlastn\u00edctve od 6 rokov do 21 rokov, alebo 4 % na 22. rok. Po 22 rokoch vlastn\u00edctva vlastn\u00edkov s\u00fa osloboden\u00e9 od tejto dane. Z\u013eavy pre spolo\u010densk\u00e9 stretnutie (15,5 %) s\u00fa 1,65 % v pr\u00edpade, \u017ee nehnute\u013enos\u0165 je vo vlastn\u00edctve od 6 rokov do 21 rokov, a 1,6% v 22. roku, a 9 %, ak nehnute\u013enost\u00ed vo vlastn\u00edctve 23-30 rokov. Po 30 rokoch majitelia s\u00fa osloboden\u00e9 od platenia soci\u00e1lnych inform\u00e1ci\u00ed. Non-rezidentov, ktor\u00ed nepou\u017e\u00edvajte franc\u00fazsky syst\u00e9m soci\u00e1lneho zabezpe\u010denia, ktor\u00e9 s\u00fa osloboden\u00e9 od poplatkov. T\u00ed, ktor\u00ed maj\u00fa zaplaten\u00e9 soci\u00e1lnych odvodov, sa m\u00f4\u017ee odvola\u0165 vr\u00e1ti\u0165 peniaze na da\u0148ov\u00fd \u00farad v mieste registr\u00e1cie vo Franc\u00fazsku a\u017e do 31. decembra 2015.<\/p>\n

Pri predaji nehnute\u013enosti od 1. janu\u00e1ra 2013 musia plati\u0165 vy\u0161\u0161ie dane.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ve\u013ekos\u0165 dane
kapit\u00e1lov\u00e9 zisky (CGT)<\/th>\n		Ceny<\/th>\n<\/tr>\n
50 001 \u2013 60 000<\/th>\n2 % \u2212 (60 000 \u2014 TS) \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 TS) \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% (160 000 \u2014 TS) \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% (210 000 \u2014 TS) \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% (260 000 \u2014 TS) \u00d7 25\/100<\/td>\n<\/tr>\n
Viac ako 260,000<\/th>\n6 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vo Franc\u00fazsku, s nehnute\u013enos\u0165ou je vo vlastn\u00edctve firmy, je spojen\u00e9 s platbou ro\u010dnej dane nepriame vlastn\u00edctvo<\/strong>, ktor\u00e1 je vypl\u00e1can\u00e1 vo v\u00fd\u0161ke 3 % z trhovej hodnoty. To plat\u00ed v\u0161etky pr\u00e1vnick\u00e9 osoby. Cie\u013eom tejto dane je v boji proti da\u0148ov\u00fdm \u00fanikom na luxus, kapit\u00e1lov\u00e9 zisky a dedi\u010dnos\u0165.<\/p>\n

Za ur\u010dit\u00fdch podmienok od tejto dane osloboden\u00e9, \u017ee majitelia pren\u00e1jom zariaden\u00fd majetku, za kr\u00e1tky \u010das. „Majite\u013e nemus\u00ed plati\u0165 da\u0148 z kapit\u00e1lov\u00e9ho zisku, ak \u010dinnosti za pren\u00e1jom vykon\u00e1va\u0165 po\u010das obdobia najviac p\u00e4\u0165 rokov, a ak priemern\u00fd ro\u010dn\u00fd pren\u00e1jom posledn\u00e9 dva roky je ni\u017e\u0161ia ako 250 000 eur,“ hovor\u00ed sandy Dalmas.<\/p>\n

Vo Franc\u00fazsku je aj da\u0148 na vo\u013en\u00e9 nehnute\u013enosti<\/strong> (la taxe sur les logements vacants, TLV). S\u00fa predmetom Nezariaden\u00fd nehnute\u013enos\u0165 sa nach\u00e1dza v obciach s popul\u00e1ciou viac ako 50 tis\u00edc \u013eud\u00ed. Ak chcete vidie\u0165 zoznam obc\u00ed, v ktor\u00fdch sa da\u0148 sa zhroma\u017e\u010fuj\u00fa na webov\u00e9 str\u00e1nky Legifrance.Gouv.Fr. Ak je b\u00fdvanie nie je obsaden\u00e1 viac ako jeden rok, sadzba je 12,5 %, po\u010dn\u00fac druh\u00fdm rokom \u2014 25 %. Da\u0148 z predpokladan\u00fdch pr\u00edjmov z pren\u00e1jmu, ktor\u00fd sa vypo\u010d\u00edta na z\u00e1klade trhovej zalo\u017een\u00e9 na vlastnostiach vlastnos\u0165.<\/p>\n

Ostatn\u00e9 dane<\/h2>\n

Tam je da\u0148 z dedi\u010dstva da\u0148 z<\/strong> (l’imp\u00f4t sur les dedi\u010dstiev). Jeho r\u00fdchlos\u0165 (5-60 %) v z\u00e1vislosti od hodnoty nehnute\u013enosti a stupe\u0148 pr\u00edbuzenstva tohto dedi\u010da. Osloboden\u00e9 od dane majetkom, ktor\u00fd prech\u00e1dza z jedn\u00e9ho man\u017eela in\u00e9ho. Prv\u00fd, dedi\u010dnos\u0165 vzh\u013eadom na deti a rodi\u010dov. Pre t\u00fato kateg\u00f3riu os\u00f4b, sadzba sa pohybuje od 5 % (pre nehnute\u013enosti lacnej\u0161ie 8 072 Euro) 45 % (pre viac nehnute\u013enost\u00ed 1 805 677\u20ac). Druh\u00e1 f\u00e1za \u2014 bratia a sestry. Oni plati\u0165 da\u0148 vo v\u00fd\u0161ke 35 % (pre nehnute\u013enosti lacnej\u0161ie 24 430 eur) 45 % (na majetok dr\u017ean\u00fd viac 24 430 eur). Ceny pre ostatn\u00fdch dedi\u010dov by\u0165 55-60 %. Je tam aj da\u0148ov\u00fd \u00faver vo v\u00fd\u0161ke 100-tis\u00edc eur.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Zdanite\u013en\u00e9
n\u00e1klady<\/th>\n		Ceny<\/th>\n<\/tr>\n
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
Viac ako 1 805 677<\/th>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Franc\u00fazsky majetku vo vlastn\u00edctve nerezidentov je predmetom dedenia da\u0148 v s\u00falade s franc\u00fazskymi z\u00e1konmi. Aby sa zabr\u00e1nilo franc\u00fazsky dane, mali by ste zvoli\u0165 cestu na vlastn\u00edctvo nehnute\u013enosti prostredn\u00edctvom spolo\u010dnosti. V tomto pr\u00edpade bude plati\u0165 z\u00e1kony krajiny pobytu, ktor\u00e1 je vlastn\u00edkom.<\/p>\n

\u013dudia \u017eij\u00faci vo Franc\u00fazsku viac ako 180 dn\u00ed v roku je da\u0148ov\u00fdm rezidentom krajiny, a je povinn\u00fd poda\u0165 ro\u010dn\u00e9 Vyhl\u00e1senie o pr\u00edjme, aj ke\u010f nie s\u00fa. Maxim\u00e1lna sadzba dane z pr\u00edjmov<\/strong> (imp\u00f4t sur le zisku) dosiahne 45 %. Majitelia ultra-vysok\u00e9 pr\u00edjmy (viac ako 1 mili\u00f3n eur) plati\u0165 extra 3-4 % okrem z\u00e1kladnej sadzby.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Zisk, – EUR<\/th>\nSadzby %<\/th>\n<\/tr>\n
A\u017e 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
Viac ako 1 000 000<\/th>\n48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Anal\u00f3gov\u00fd dane z pr\u00edjmu pre pr\u00e1vnick\u00e9 osoby \u2014 da\u0148 z pr\u00edjmov<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s). Vo V\u0161eobecnom pr\u00edpade je jeho r\u00fdchlos\u0165 je 33,33 %. Pre mal\u00e9 a stredn\u00e9 podniky, 75%, ktor\u00e1 je v s\u00fakromnom vlastn\u00edctve, s obratom menej ako 7 630 000 eur a zisk menej ako 38 120 eur, sadzba je 15% na prv\u00fd de\u0148 38 \u20ac 120 pr\u00edjmov, zost\u00e1vaj\u00faca suma sa zdania 33,33 %.<\/p>\n

Na rozdiel od mnoh\u00fdch in\u00fdch Eur\u00f3pskych krajin\u00e1ch, vo Franc\u00fazsku m\u00e1 bohatstvo da\u0148<\/strong>alebo da\u0148 solidarity na podmienku (imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). T\u00e1to da\u0148 je platen\u00e1 t\u00fdch, ktor\u00fdch majetok vo Franc\u00fazsku maj\u00fa n\u00e1klady viac ako 1,3 mili\u00f3na eur. Ceny z\u00e1visia od hodnoty nehnute\u013enosti. Na v\u00fdpo\u010det ISF pomocou kalkula\u010dky.<\/p>\n\n\n\n\n\n\n\n\n\n
Zdanite\u013en\u00e9
hodnota majetku
tis\u00edc eur<\/th>\n		Sadzby %<\/th>\n<\/tr>\n
Na 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
Viac ako 10 000<\/th>\n1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Existuj\u00fa r\u00f4zne sp\u00f4soby, ako sa vyhn\u00fa\u0165 plateniu tejto dane, napr\u00edklad, m\u00f4\u017eete si ho k\u00fapi\u0165 na Ob\u010dianskej spolo\u010dnosti nehnute\u013enost\u00ed (Soci\u00e9t\u00e9 civile immobili\u00e8re SCI).<\/p>\n

Napr\u00edklad, bohatstvo da\u0148 neplat\u00ed t\u00fdch, ktor\u00ed pren\u00e1jom zariaden\u00e9 byty na kr\u00e1tkodob\u00fd pren\u00e1jom s slu\u017eby.<\/p>\n

„T\u00e1to vlastn\u00edk je pova\u017eovan\u00fd za „profesion\u00e1lny trhov\u00e9 n\u00e1jomn\u00e9“: ak je nehnute\u013enos\u0165 sa pou\u017e\u00edva pre odborn\u00e9 \u010dinnosti v krajine, majite\u013e je osloboden\u00e9 od solidarity dane na \u0161t\u00e1t,“ hovor\u00ed sandy Dalmas.<\/p>\n

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

Franc\u00fazsko je s\u00fastavne v top 15 najpopul\u00e1rnej\u0161\u00edch kraj\u00edn na nehnute\u013enosti obstarania. Jedna z naj\u010dastej\u0161\u00edch ot\u00e1zok, ktor\u00e9 kupuj\u00faci m\u00f4\u017ee po\u017eiada\u0165 odborn\u00edkov<\/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-2389","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\/2389","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=2389"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/posts\/2389\/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=2389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/categories?post=2389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/tags?post=2389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}