{"id":2399,"date":"2020-02-13T20:37:41","date_gmt":"2020-02-13T17:37:41","guid":{"rendered":"http:\/\/nalog.fr\/skako-sa-dedicstva-nehnutelnosti-v-europe\/"},"modified":"2020-02-13T20:37:41","modified_gmt":"2020-02-13T17:37:41","slug":"skako-sa-dedicstva-nehnutelnosti-v-europe","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sk\/skako-sa-dedicstva-nehnutelnosti-v-europe\/","title":{"rendered":"Ako sa dedi\u010dstva, nehnute\u013enost\u00ed v Eur\u00f3pe"},"content":{"rendered":"<p>Pod\u013ea v\u00fdskumu Britskej spolo\u010dnosti Rightmove, 60% zahrani\u010dn\u00fdch vlastn\u00edctva kupuj\u00facich s\u00fa viac ako 55 rokov, u\u017e pri uzavret\u00ed transakcie s\u00fa prem\u00fd\u0161\u013ea\u0165 o tom, ako majetok bude preveden\u00fd na dedi\u010dov. Je to z viacer\u00fdch d\u00f4vodov:<\/p>\n<ul>\n<li>vlastn\u00edk m\u00e1 v\u017edy pr\u00e1vo rozhodn\u00fa\u0165 o tom, na koho sa prevod vlastn\u00edctva: v mnoh\u00fdch Eur\u00f3pskych krajin\u00e1ch, pravidlo o povinn\u00e9ho podielu v sebe hmotnosti;<\/li>\n<li>prevod majetku dedi\u010dstvom spojen\u00e9 s platbou dan\u00ed s\u00fa \u010dasto za\u0165a\u017euje dedi\u010dia;<\/li>\n<li>v niektor\u00fdch krajin\u00e1ch, napr\u00edklad vo Franc\u00fazsku, sa m\u00f4\u017eete vyhn\u00fa\u0165 plateniu da\u0148 z dedi\u010dstva da\u0148 z vopred vyplnen\u00edm majetku pre \u0161peci\u00e1lne spolo\u010dnos\u0165.<\/li>\n<\/ul>\n<h2>Z\u00e1kony E\u00da o dedi\u010dstve<\/h2>\n<p>Od 17. augusta 2015 E\u00da m\u00e1 z\u00e1kon, ktor\u00fdm sa men\u00ed pravidl\u00e1 dedi\u010dnosti nehnute\u013enosti: predt\u00fdm, cudzincov, ktor\u00ed vlastnia nehnute\u013enosti v Eur\u00f3pe (nie v krajine p\u00f4vodu), prenesen\u00e9 majetku dedi\u010dstvo v s\u00falade so z\u00e1konmi krajiny, v ktorej bol objekt nach\u00e1dza. Pod\u013ea nov\u00fdch pravidiel, re\u017eimu prenosu dedi\u010dstva, predvolene sa krajine, kde bol zosnul\u00fd v \u010dase smrti, ale vlastn\u00edk nehnute\u013enosti m\u00f4\u017ee da\u0165 prednos\u0165 pr\u00e1va krajiny svojej \u0161t\u00e1tnej pr\u00edslu\u0161nosti, \u010di E\u00da alebo ak\u00e9ko\u013evek in\u00e9.<\/p>\n<p> V BRIT\u00c1NII, majetok sa dedia pod\u013ea Britsk\u00e9ho pr\u00e1va, a v Franc\u00fazsko v s\u00falade so z\u00e1konmi krajiny p\u00f4vodu majite\u013ea objektu <i><\/i><\/p>\n<p>Tento z\u00e1kon je platn\u00fd vo v\u0161etk\u00fdch krajin\u00e1ch E\u00da s v\u00fdnimkou ve\u013ekej BRIT\u00c1NII, D\u00e1nsku a \u00cdrsku, kde cudzincov na prenos dedi\u010dstvo bude spada\u0165 preto pod Britskou, d\u00e1nska a \u00cdrskych z\u00e1konov.<\/p>\n<p>Rozhodnutia o prevode dedi\u010dstva, prijat\u00e9 v jednom \u010dlenskom \u0161t\u00e1te E\u00da s\u00fa automaticky uznan\u00e9 vo v\u0161etk\u00fdch ostatn\u00fdch krajin\u00e1ch \u00danie. Je tam aj Eur\u00f3pskeho osved\u010denia o dedi\u010dstve (Eur\u00f3psky Certifik\u00e1t o N\u00e1stupn\u00edctvo) osved\u010duj\u00faci pr\u00e1vo na majetok.<\/p>\n<p>Okrem V\u0161eobecn\u00fdch dedi\u010dsk\u00e9ho pr\u00e1va, tam s\u00fa vn\u00fatro\u0161t\u00e1tne pr\u00e1vne predpisy, ktor\u00fdmi sa riadi platenie dedi\u010dstva, dani a ktor\u00e1 m\u00e1 pr\u00e1vo na majetok a ak\u00e9 percento je povinn\u00e9 prij\u00edma\u0165 deti a man\u017eelov.<\/p>\n<h2>Poradie sebou<\/h2>\n<p>V pr\u00edtomnosti sa na majetok je rozdelen\u00fd pod\u013ea po\u017eiadaviek zosnul\u00e9ho. Ak nie je tak\u00fdto dokument, potom dedi\u010dstvo prech\u00e1dza na pr\u00edbuzn\u00fdch v s\u00falade so z\u00e1konom.<\/p>\n<p>Vo v\u00e4\u010d\u0161ine kraj\u00edn E\u00da existuje nieko\u013eko fronty dedi\u010dstvo: vo v\u0161eobecnosti, v prvom rade, dedi\u010dnos\u0165 je venovan\u00e1 de\u0165om, rodi\u010dia a man\u017eelia zosnul\u00e9ho, potom bratia, sestry, star\u00ed rodi\u010dia, potom vzia\u0165 do \u00favahy z\u00e1ujmy in\u00fdch pr\u00edbuzn\u00fdch a os\u00f4b z\u00e1visl\u00fdch. Napr\u00edklad v Nemecku existuj\u00fa tri stupne pr\u00edbuzenstva, a vo F\u00ednsku existuj\u00fa dve kateg\u00f3rie dedi\u010dia: do prvej skupiny patria man\u017eelov a deti, druh\u00fd \u2014 v\u0161etko ostatn\u00e9.<\/p>\n<p> Prv\u00fd, dedi\u010dnos\u0165 vzh\u013eadom na deti a man\u017eelov <i><\/i><\/p>\n<p>Zvy\u010dajne pr\u00e1vo dedenia prich\u00e1dza automaticky. Tam s\u00fa tie\u017e doba, v ktorej dedi\u010da mus\u00ed poda\u0165 Vyhl\u00e1senie pre da\u0148ov\u00e9 org\u00e1ny v Nemecku je tri mesiace, v Taliansku, v \u0160panielsku a vo Franc\u00fazsku a \u0161es\u0165 mesiacov. Tie\u017e nastavi\u0165 \u010dasov\u00fd limit, po\u010das ktor\u00e9ho dedi\u010da m\u00f4\u017ee vzda\u0165 dedi\u010dsk\u00e9 pr\u00e1va. Napr\u00edklad v Nemecku je to \u0161es\u0165 t\u00fd\u017ed\u0148ov po dedi\u010dom sa dozvedel o prevod majetku.<\/p>\n<p>Pre dedi\u010dstve obvykle po\u017eaduje nasleduj\u00face dokumenty:<\/p>\n<ul>\n<li>pas dedi\u010dom;<\/li>\n<li>\u00famrtn\u00fd list;<\/li>\n<li>sob\u00e1\u0161ny list, rodn\u00fd list (a in\u00e9 doklady o pr\u00edbuznosti);<\/li>\n<li>bude;<\/li>\n<li>osved\u010denie vlastn\u00edctva zosnul\u00e9ho.<\/li>\n<\/ul>\n<h2>Pravidla o povinnom podiel v dedi\u010dskom<\/h2>\n<p>V mnoh\u00fdch Eur\u00f3pskych krajin\u00e1ch existuje pravidlo o povinn\u00e9ho podielu v r\u00e1mci dedi\u010dstva hmotnos\u0165 \u2014 pr\u00e1va \u010dlenov rodiny na prij\u00edma\u0165 ur\u010dit\u00fd podiel z dedi\u010dstva, bez oh\u013eadu na to, \u010di to bolo uveden\u00e9 v bude zosnul\u00e9ho. Toto pravidlo plat\u00ed takmer v\u0161eobecne vo v\u0161etk\u00fdch krajin\u00e1ch E\u00da s v\u00fdnimkou spojen\u00e9ho kr\u00e1\u013eovstva a \u00cdrska. Napr\u00edklad, vo Franc\u00fazsku, jedn\u00e9ho die\u0165a\u0165a, pr\u00e1va dostane polovicu majetku zosnul\u00e9ho rodi\u010da, dve deti \u2014 dve-tretiny, tri deti alebo viac \u2014 tri \u0161tvrtiny. Zase, Britsk\u00e9 a \u00cdrske majitelia u\u017e nie s\u00fa potrebn\u00e9 sprostredkova\u0165 real estate sa nach\u00e1dza vo Franc\u00fazsku, deti. M\u00f4\u017eu bequeath to na in\u00fa osobu, ani \u010dlen rodiny.<\/p>\n<p>V Taliansku, pod\u013ea povinn\u00e9ho podielu na dedi\u010dn\u00e9 hmotnos\u0165, jedno die\u0165a dostane polovicu majetku, dve alebo viac det\u00ed \u2014 dve tretiny rodi\u010dov \u2014 jeden-tretina man\u017eela \u2014 pol, man\u017eel s die\u0165a\u0165om \u2014 v tretej. Toto pravidlo plat\u00ed pre v\u0161etky typy nehnute\u013enost\u00ed.<\/p>\n<h2>Da\u0148 z dedi\u010dstva da\u0148 z<\/h2>\n<p>V Rak\u00fasku, Loty\u0161sku a v Portugalsku a na Cypre nie je da\u0148 z dedi\u010dstva da\u0148 z. V in\u00fdch Eur\u00f3pskych krajin\u00e1ch r\u00fdchlos\u0165 sa l\u00ed\u0161i v z\u00e1vislosti na stupni pr\u00edbuzenstva: bli\u017e\u0161ie dedi\u010da poru\u010dite\u013ea, menej dane. Navy\u0161e, mnoho kraj\u00edn za predpokladu, da\u0148ov\u00e9 odpo\u010dty.<\/p>\n<table class=\"left\">\n<tbody>\n<tr>\n<th>Rak\u00fasko<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Portugalsko<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<\/tr>\n<tr>\n<th>Bulharsko<\/th>\n<td>0,00\u20136,60<\/td>\n<th>Slovinsko<\/th>\n<td>0,00\u201339,00<\/td>\n<\/tr>\n<tr>\n<th>UK<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Turecko<\/th>\n<td>1,00\u201310,00<\/td>\n<\/tr>\n<tr>\n<th>Ma\u010farsko<\/th>\n<td>0,00\u201340,00<\/td>\n<th>F\u00ednsko<\/th>\n<td>0,00\u201336,00<\/td>\n<\/tr>\n<tr>\n<th>Nemecko<\/th>\n<td>7,00\u201350,00<\/td>\n<th>Franc\u00fazsko<\/th>\n<td>5,00\u201360,00<\/td>\n<\/tr>\n<tr>\n<th>Gr\u00e9cko<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Chorv\u00e1tsko<\/th>\n<td>5,00<\/td>\n<\/tr>\n<tr>\n<th>\u0160panielsko<\/th>\n<td>7,65\u2013z 34.00<\/td>\n<th>\u010cierna hora<\/th>\n<td>Z 3,00 eur<\/td>\n<\/tr>\n<tr>\n<th>Taliansko<\/th>\n<td>4,00\u20138,00<\/td>\n<th>\u010cesk\u00e1 Republika<\/th>\n<td>0,00\u201340,00<\/td>\n<\/tr>\n<tr>\n<th>Cyprus<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>\u0160vaj\u010diarsko<\/th>\n<td>*<\/td>\n<\/tr>\n<tr>\n<th>Loty\u0161sko<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Est\u00f3nsko<\/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 Nemecku, ak v\u00fdpo\u010det dane, berie sa do \u00favahy hodnota majetku a stupe\u0148 pr\u00edbuzenstva. Napr\u00edklad, ke\u010f budete dedi\u0165 matka-dc\u00e9ra odpo\u010d\u00edtanie dane je 400-tis\u00edc eur a po odpo\u010d\u00edtan\u00ed zostatkov\u00e1 hodnota majetku zdanen\u00fd na progres\u00edvne mierka: a\u017e 75 tis\u00edc eur \u2014 7 %, na 300-tis\u00edc eur \u2014 11 %, a\u017e 600-tis\u00edc eur \u2014 15 % a tak \u010falej. S pomocou da\u0148ov\u00e9 odpo\u010dty m\u00f4\u017eete \u00faplne vyhn\u00fa\u0165 da\u0148 z dedi\u010dstva da\u0148 z. Napr\u00edklad, ka\u017ed\u00fdch 10 rokov, rodi\u010dia m\u00f4\u017eu prejs\u0165 dve deti a majetok v hodnote 800-tis\u00edc eur bez dane.<\/p>\n<p>V \u0160panielsku, dedi\u010dia zaplati\u0165 da\u0148 vo v\u00fd\u0161ke 7,65 % na 34.00 %. Ak v\u00fd\u0161ka dane sa pou\u017eije faktor, ktor\u00fd z\u00e1vis\u00ed od hodnoty nehnute\u013enosti a vz\u0165ah (maxim\u00e1lny faktor (2.4). Z tohto d\u00f4vodu sa skuto\u010dn\u00fd maxim\u00e1lny r\u00fdchlos\u0165 m\u00f4\u017ee dosiahnu\u0165 81,60 %. Sadzby da\u0148 z dedi\u010dstva da\u0148 z a podmienok dedi\u010dstva sa m\u00f4\u017eu l\u00ed\u0161i\u0165 v r\u00f4znych regi\u00f3noch \u0160panielska. V Asturias, Bale\u00e1rske Ostrovy, Gal\u00edcia a Murcia dane nie je splatn\u00e1 pre deti do veku 21 rokov, dedenie majetku rodi\u010dov. Aj da\u0148ov\u00e9 stimuly s\u00fa poskytovan\u00e9 (pre bl\u00edzkych pr\u00edbuzn\u00fdch \u2014 a\u017e 47 858 eur).<\/p>\n<p> V Eur\u00f3pe vysok\u00e9 dane z dedi\u010dstva, ale takmer v\u017edy m\u00f4\u017eete vyu\u017ei\u0165 da\u0148ov\u00e9 odpo\u010dty <i><\/i><\/p>\n<p>Vo Franc\u00fazsku, ako v Nemecku, sadzby (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. V\u0161ak pr\u00e1vo z\u00edska\u0165 dedi\u010dstvo v prvom rade deti a rodi\u010dov. Pre nich, 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 \u2014 55-60 %. Je tam aj da\u0148ov\u00fd \u00faver vo v\u00fd\u0161ke 100-tis\u00edc eur pre pr\u00edbuzn\u00fdch.<\/p>\n<p>&#8222;Zda\u0148ovanie nie je v\u017edy obmedzen\u00e1 len na da\u0148 z dedi\u010dstva da\u0148 z. V niektor\u00fdch krajin\u00e1ch, so zmenou majite\u013ea nehnute\u013enosti musie\u0165 plati\u0165 da\u0148 z prevodu vlastn\u00edctva. Budete tie\u017e musie\u0165 prehodnoti\u0165 da\u0148ov\u00e9 z\u00e1v\u00e4zky da\u0148ov\u00e9 starostlivosti pre osoby, ktor\u00e9 z\u00edskali majetok. Prevod akt\u00edv v niektor\u00fdch krajin\u00e1ch (aj v pr\u00edpade, \u010d. da\u0148 z dedi\u010dstva da\u0148 z) a m\u00f4\u017ee vy\u017eadova\u0165 zaplatenie kolky,&#8220;\u2014 povedal Alexej Panteleev, da\u0148ov\u00fd poradca na UFG verejnej spr\u00e1vy.<\/p>\n<p>Napr\u00edklad, v Rak\u00fasku nie je da\u0148 z dedi\u010dstva da\u0148 z, ale prevode nehnute\u013enost\u00ed, da\u0148 z prevodu vlastn\u00edctva 2,0 % (dedi\u010dnos\u0165 bl\u00edzki pr\u00edbuzn\u00ed) alebo 3,5 % (v ostatn\u00fdch pr\u00edpadoch). Na Cypre a v Portugalsku, kde dedi\u010dstva, da\u0148 je tie\u017e ch\u00fdba, po prijat\u00ed dedi\u010dstva dedi\u010dia plati\u0165 kolky. Sadzby kolky na Cypre \u2014 0,15\u20130,20 % v z\u00e1vislosti na v\u00fd\u0161ke v Portugalsku je 0,8 %.<\/p>\n<h2>\u0160trukt\u00farovanie transakcie pre da\u0148ov\u00e1 optimaliz\u00e1cia<\/h2>\n<p>Ak chcete ulo\u017ei\u0165 potomkov z ni\u010d\u00ed dedi\u010dstva, dane, aby sa na majetok pre pr\u00e1vnick\u00fa osobu \u2014 rodinn\u00e1 spolo\u010dnos\u0165, Nad\u00e1cia alebo d\u00f4very.<\/p>\n<p>Pre da\u0148ov\u00e1 optimaliz\u00e1cia vo Franc\u00fazsku nehnute\u013enost\u00ed je \u010dasto vyhotoven\u00e9 v ob\u010dianskej partnerstva nehnute\u013enost\u00ed (la soci\u00e9t\u00e9 civile immobili\u00e8re SCI). V tomto pr\u00edpade da\u0148 z dedi\u010dstva da\u0148 z je prakticky neexistuj\u00fa. 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, &#8222;rozdeli\u0165&#8220; majetku a posla\u0165 ho ako dar\u010dek na dedi\u010da. Darovanie sumy hypot\u00e9ky je odpo\u010d\u00edtan\u00e1 z hodnoty podielov SCI. Napr\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. Pod &#8222;dismemberment na vlastn\u00edctvo&#8220; (d\u00e9membrement de propri\u00e9t\u00e9) je pr\u00edpad, 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<p> Realitn\u00e9 registr\u00e1cie na pr\u00e1vny subjekt, pom\u00e1ha optimalizova\u0165 dane <i><\/i><\/p>\n<p>V Nemecku v roku 2009 bol zaveden\u00fd z\u00e1kona (Erbschafts &#8211; und Schenkungsteuergesetz), ktor\u00e1 bola 100 % akt\u00edv spolo\u010dnosti s\u00fa osloboden\u00e9 od dane z dedi\u010dstva, dane, ak s\u00fa splnen\u00e9 ur\u010dit\u00e9 krit\u00e9ri\u00e1: podnik mus\u00ed fungova\u0165 pre najmenej sedem rokov po nadobudnut\u00ed akt\u00edva a \u00farovni mzdov\u00fdch n\u00e1kladov by mala by\u0165 vy\u0161\u0161ia ako po\u010diato\u010dn\u00e1 \u00farove\u0148 osem kr\u00e1t, alebo po\u010det zamestnancov prekro\u010di\u0165 20. Av\u0161ak v decembri 2014, krajina Najvy\u0161\u0161\u00ed s\u00fad rozhodol, \u017ee z\u00e1kon je proti\u00fastavn\u00fd, a to da\u0148ov\u00e9 v\u00fdhody m\u00f4\u017eu by\u0165 zru\u0161en\u00e9 v polovici roku 2016.<\/p>\n<p>V offshore krajin\u00e1ch, Spr\u00e1vcu (Spr\u00e1vcu), nie je povinn\u00fd ozn\u00e1mi\u0165 pr\u00edjem z d\u00f4very da\u0148ov\u00e9 \u00farady krajiny, ktor\u00fdch ob\u010dania s\u00fa prij\u00edmate\u013emi pomoci, a s\u00fa osloboden\u00e9 od dane z dedi\u010dstva, dane. Napr\u00edklad nehnute\u013enosti v UK, navrhnut\u00e9 pre offshore spolo\u010dnos\u0165 nebude predmetom dedenia dane (toto oslobodenie sa bude zru\u0161en\u00e9 v apr\u00edli roku 2017).<\/p>\n<p>&#8222;V niektor\u00fdch pr\u00edpadoch, n\u00e1stroje, ako s\u00fa d\u00f4vera, alebo Nad\u00e1cia, m\u00f4\u017eu by\u0165 pou\u017eit\u00e9 pre optimaliz\u00e1ciu dan\u00ed z dedi\u010dstva, ale nemaj\u00fa pr\u00e1cu, napr\u00edklad prenos franc\u00fazsky nehnute\u013enost\u00ed. V s\u00favislosti nehnute\u013enost\u00ed na b\u00fdvanie, napr\u00edklad v UK, hypotek\u00e1rny \u00faver m\u00f4\u017ee minimalizova\u0165 da\u0148ov\u00e9 d\u00f4sledky, ak prenos z dedi\u010dstva, dane z\u00e1kladom je tzv. &#8222;\u010dist\u00e1 hodnota akt\u00edv&#8220; (\u010dist\u00e1 hodnota akt\u00edv) a hypotek\u00e1rneho \u00faveru (do splatenia) skuto\u010dne zni\u017euje hodnotu majetku&#8220;,\u2014 hovor\u00ed Alexej Panteleev.<\/p>\n<p>V ka\u017edom pr\u00edpade, ka\u017ed\u00e1 situ\u00e1cia je jedine\u010dn\u00e1 a vy\u017eaduje podrobn\u00e9 \u0161t\u00fadie ako \u0161pecialista na dedi\u010dstve a da\u0148ov\u00fd expert.<\/p>\n<p>&#8222;Odpor\u00fa\u010dame, aby sa s not\u00e1ra alebo advok\u00e1ta v krajine, kde sa nehnute\u013enos\u0165 nach\u00e1dza, hovor\u00ed managing partner &#8222;Tranio&#8220; Georgij Kachmazov v \u010dl\u00e1nku &#8222;Dedi\u010dstva, nehnute\u013enost\u00ed a in\u00e9ho majetku.&#8220;\u2014 Je \u017eiaduce, aby sa patr\u00ed priamo v bude vyhl\u00e1senie ako &#8222;spolupatri\u010dnosti ku mne vlastnos\u0165, a to dom vo Franc\u00fazsku, na&#8230;&#8220;. 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