{"id":2395,"date":"2020-02-13T20:35:19","date_gmt":"2020-02-13T17:35:19","guid":{"rendered":"http:\/\/nalog.fr\/skako-optimalizovat-dan-z-dedicstva-dan-z-vo-francuzsku\/"},"modified":"2020-02-13T20:35:19","modified_gmt":"2020-02-13T17:35:19","slug":"skako-optimalizovat-dan-z-dedicstva-dan-z-vo-francuzsku","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sk\/skako-optimalizovat-dan-z-dedicstva-dan-z-vo-francuzsku\/","title":{"rendered":"Ako optimalizova\u0165 da\u0148 z dedi\u010dstva da\u0148 z vo Franc\u00fazsku"},"content":{"rendered":"

Rovnako ako v mnoh\u00fdch in\u00fdch krajin\u00e1ch, Franc\u00fazsku m\u00e1 da\u0148 z dedi\u010dstva da\u0148 z (l’imp\u00f4t sur les dedi\u010dstiev). To plati\u0165 aj nerezidentov. Suma m\u00f4\u017ee dosiahnu\u0165 nieko\u013eko desiatok tis\u00edc eur.<\/p>\n

„Ako pravidlo, kupuj\u00faci uva\u017eujete o optimaliz\u00e1ciu pre da\u0148, ak v k\u00fapnej hodnota je vy\u0161\u0161ia ako 500 tis\u00edc Euro. V pr\u00edpade lacnej\u0161\u00edch nehnute\u013enost\u00ed, da\u0148 z dedi\u010dstva da\u0148 z nebud\u00fa v\u00fdznamn\u00e9“,\u2014 hovor\u00ed Elena Chernysheva, Mana\u017e\u00e9r predaja Tranio.com.<\/p>\n

Aby sa vyhli plateniu dane z dedi\u010dstva, m\u00f4\u017ee by\u0165 len niektor\u00e9 z \u010dlenov rodiny. Pre v\u0161etky in\u00e9 rie\u0161enia nie s\u00fa k dispoz\u00edcii, s v\u00fdnimkou odmietnutia z preveden\u00e9ho majetku. Av\u0161ak, existuje nieko\u013eko legit\u00edmnych sp\u00f4sobov, ako urobi\u0165 dedi\u010dia plati\u0165 menej.<\/p>\n

Zaobstaral rodinn\u00e9 v\u00e4zby<\/h2>\n

Da\u0148 z dedi\u010dstva da\u0148 z osloboden\u00e9 majetkom, ktor\u00fd prech\u00e1dza z jedn\u00e9ho man\u017eela druh\u00e9mu, a ke\u010f prevodom dedi\u010dstva na partnera spojen\u00e9 so zosnul\u00fdm PACS (ob\u010dianskej solidarity zmluvy). V\u0161etky ostatn\u00e9 dedi\u010dia s\u00fa vypl\u00e1can\u00e9 vo v\u00fd\u0161ke od 5 do 60 %, v z\u00e1vislosti od hodnoty majetku a vz\u0165ah.<\/p>\n

T\u00e1to da\u0148 je aj nezaplatil bratov alebo sestry zosnul\u00e9ho, ktor\u00ed neust\u00e1le s n\u00edm \u017eila p\u00e4\u0165 rokov pred jeho smr\u0165ou, nebol \u017eenat\u00fd (boli rozveden\u00ed alebo boli widowers) a boli star\u0161\u00ed ako 50 rokov, alebo bol schopn\u00fd pracova\u0165 z d\u00f4vodu choroby.<\/p>\n

Niektor\u00e9 kateg\u00f3rie dedi\u010dov je zalo\u017een\u00e9 na da\u0148ov\u00fdch \u00fa\u013eav.<\/p>\n<\/p>\n

Z\u013eavy da\u0148 z dedi\u010dstva da\u0148 z
pre r\u00f4zne kateg\u00f3rie dedi\u010dov<\/h3>\n\n\n\n\n\n\n\n\n\n
Kateg\u00f3ria
dedi\u010dia<\/th>\n		Na da\u0148ov\u00fd \u00faver,
Euro<\/td>\n<\/tr>\n
Deti, rodi\u010dia,
star\u00ed rodi\u010dia,
prababi\u010dka
a star\u00ed rodi\u010dia<\/th>\n		100 000<\/td>\n<\/tr>\n
Vn\u00fa\u010dat\u00e1 a skvel\u00e9-vn\u00fa\u010dat\u00e1<\/th>\n001 594<\/td>\n<\/tr>\n
Bratia a sestry,<\/th>\n932 015<\/td>\n<\/tr>\n
Synovcom<\/th>\n007 967<\/td>\n<\/tr>\n
Zak\u00e1zan\u00e9<\/th>\n159 325<\/td>\n<\/tr>\n
In\u00e9<\/th>\n001 594<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

To znamen\u00e1, \u017ee prevod dedi\u010dstva, napr\u00edklad z rodi\u010dov na deti da\u0148 z dedi\u010dstva da\u0148 z nebud\u00fa podlieha\u0165 100-tis\u00edc eur z celkovej hodnoty majetku.<\/p>\n

Ak chcete by\u0165 v osobitn\u00fdch pr\u00edpadoch<\/h2>\n

Z dedi\u010dstva, dane s\u00fa osloboden\u00e9 dedi\u010dia obet\u00ed vojen a teroristick\u00e9 \u00fatoky, vojaci zabili v vojensk\u00fdch oper\u00e1ci\u00ed, po\u017eiaru, pol\u00edcia, \u017eand\u00e1rstvo, coln\u00fdch \u00faradn\u00edkov zabil v riadku cla.<\/p>\n

Okrem toho, da\u0148 z dedi\u010dstva da\u0148 z neplat\u00ed pri prevode vlastn\u00edctva zap\u00edsan\u00fd ako historick\u00e1 pamiatka. \u010ciasto\u010dne osloboden\u00e9 od dane t\u00ed, \u010do dostali dedi\u010dstvo po\u013enohospod\u00e1rskej p\u00f4dy a lesnej p\u00f4dy.<\/p>\n

Na osobitn\u00e9 pr\u00e1vo vlastn\u00edctva<\/h2>\n

V franc\u00fazskeho pr\u00e1va je pojem „dismemberment“ vlastn\u00edctva “ (d\u00e9membrement de propri\u00e9t\u00e9): ke\u010f, napr\u00edklad, matersk\u00e1 spolo\u010dnos\u0165 vlastn\u00ed u\u017e\u00edvacie pr\u00e1vo (pr\u00e1vo pou\u017e\u00edva\u0165 majetok), ako n\u00e1stupca-syn \u2014 nue propri\u00e9t\u00e9 (nehnute\u013enosti bez pr\u00e1va na pou\u017eitie, alebo jednoducho na stenu).<\/p>\n

Na „dismemberment“ vlastn\u00edctvo umo\u017e\u0148uje zn\u00ed\u017ei\u0165 da\u0148 z dedi\u010dstva da\u0148 z o 40-50 %. Da\u0148 sa vypo\u010d\u00edta len na hodnote akci\u00ed nue propri\u00e9t\u00e9. Napr\u00edklad, ak otec po\u0161le jeho n\u00e1sledn\u00edkom nehnute\u013enost\u00ed bez pr\u00e1vo pou\u017e\u00edva\u0165 (to je, len steny) v cene 260-tis\u00edc eur vo veku 59 rokov, da\u0148 sa bude 4 EUR 194, 62 rok \u2014 9 394 eur. Sk\u00f4r rodi\u010dov“, dismember“ nehnute\u013enosti, menej deti zaplati\u0165. Po rodi\u010d zomrie, dedi\u010d z\u00edska u\u017e\u00edvacie pr\u00e1vo, obnovenie \u00fapln\u00e9 vlastn\u00edcke pr\u00e1vo a bez platenia dodato\u010dn\u00e9 dane.<\/p>\n

Na vydanie nehnute\u013enosti, na SCI a vzia\u0165 \u00faver<\/h2>\n

SCI \u2014 Ob\u010dianskej spolo\u010dnosti nehnute\u013enost\u00ed (la soci\u00e9t\u00e9 civile immobili\u00e8re). Pri k\u00fape nehnute\u013enosti na \u00faver pre spolo\u010dnos\u0165 v\u00fdrazne zn\u00ed\u017eila da\u0148 z dedi\u010dstva da\u0148 z a dar\u010dekov\u00e9 dane.<\/p>\n

Mus\u00edte \u00eds\u0165 cez nasledovn\u00e9 kroky: ak chcete vytvori\u0165 SCI k\u00fapi\u0165 pre t\u00fato spolo\u010dnos\u0165 \u00faverov na nehnute\u013enosti, „rozdeli\u0165“ majetku a posla\u0165 ho ako dar\u010dek na dedi\u010da. Darovanie sumy hypot\u00e9ky je odpo\u010d\u00edtan\u00e1 z hodnoty podielov SCI. Pr\u00edklad: otec vo veku 59 rokov daroval majetok v zostatku \u00faveru 50 tis\u00edc eur, pri\u010dom podiel majetku bez pr\u00e1vo pou\u017e\u00edva\u0165 (nue-propri\u00e9t\u00e9) sa odhaduje na \u00farovni 105 mili\u00f3nov eur (50% z 210 tis\u00edc sk celkov\u00e9 n\u00e1klady). V tomto pr\u00edpade v\u00fd\u0161ke dane bud\u00fa len 250 Euro.<\/p>\n

„Predaj SCI \u2014 naj\u010dastej\u0161ie pou\u017e\u00edvan\u00e1 met\u00f3da na v\u00fdrazne zn\u00ed\u017ei\u0165 da\u0148 z dedi\u010dstva da\u0148 z. Ob\u010dianska spolo\u010dnos\u0165 m\u00f4\u017ee zaklada\u0165 na najmenej dvoch os\u00f4b, maxim\u00e1lny po\u010det \u00fa\u010dastn\u00edkov nie je obmedzen\u00fd,“ hovor\u00ed Elena Chernysheva.<\/p>\n

Investova\u0165 v \u017eivotnom poisten\u00ed<\/h2>\n

\u017divotn\u00e9 poistenie (poistenie-vie) umo\u017e\u0148uje prejs\u0165 bez platenia dane majetku s hodnotou a\u017e 152.5 tis\u00edc eur, a to bez oh\u013eadu na stupe\u0148 pr\u00edbuzenstva. T\u00e1to met\u00f3da funguje v tom pr\u00edpade, ak poisten\u00fd poisten\u00fd pred dosiahnut\u00edm 70 rokov. Ak suma pr\u00edjemca presahuj\u00facou 902 838 eur (po z\u013eave), da\u0148 z dedi\u010dstva da\u0148 z bude 25 %, ak t\u00e1to suma je ni\u017e\u0161ia ako 20 percent.<\/p>\n

Na prevod vlastn\u00edctva ka\u017ed\u00fdch 15 rokov<\/h2>\n

Da\u0148ov\u00e9 \u00fa\u013eavy s\u00fa zaznamen\u00e1van\u00e9 ka\u017ed\u00fdch 15 rokov. To je rozumn\u00e9, rodi\u010dia m\u00f4\u017eu ka\u017ed\u00fdch 15 rokov prejs\u0165 100-tis\u00edc eur bez dane (200 tis\u00edc sk, ak uplynul od oboch rodi\u010dov, alebo 400-tis\u00edc eur, ak obaja rodi\u010dia prevod vlastn\u00edctva dve deti).<\/p>\n

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

Rovnako ako v mnoh\u00fdch in\u00fdch krajin\u00e1ch, Franc\u00fazsku m\u00e1 da\u0148 z dedi\u010dstva da\u0148 z (l’imp\u00f4t sur les dedi\u010dstiev). To plati\u0165 aj<\/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-2395","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\/2395","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=2395"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/posts\/2395\/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=2395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/categories?post=2395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/tags?post=2395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}