{"id":2400,"date":"2020-02-13T20:38:25","date_gmt":"2020-02-13T17:38:25","guid":{"rendered":"http:\/\/nalog.fr\/skdane-vo-francuzsku\/"},"modified":"2020-02-13T20:38:25","modified_gmt":"2020-02-13T17:38:25","slug":"skdane-vo-francuzsku","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sk\/skdane-vo-francuzsku\/","title":{"rendered":"Dane vo Franc\u00fazsku"},"content":{"rendered":"<p>Rozpo\u010det Franc\u00fazsku viac ako 90% pozost\u00e1va z da\u0148ov\u00fdch pr\u00edjmov. Spolu vo Franc\u00fazsku, existuje viac ako 200 druhov dan\u00ed, poplatky, cl\u00e1 a in\u00e9 povinn\u00e9 platby, ich ceny a podmienky zberu sa ka\u017edoro\u010dne prehodnocuje.<\/p>\n<p>Da\u0148ov\u00fdch pravidiel, ktor\u00e9 sa vz\u0165ahuj\u00fa na platite\u013ea, bude do zna\u010dnej miery z\u00e1visie\u0165 od toho, \u010di je da\u0148ov\u00fdm rezidentom Franc\u00fazsko, alebo nie.<\/p>\n<p>Vo Franc\u00fazsku da\u0148ov\u00ed rezidenti s\u00fa t\u00ed, ktor\u00ed maj\u00fa franc\u00fazsky bydlisko alebo miesto trval\u00e9ho pobytu. V s\u00falade s franc\u00fazskym z\u00e1konom, bez oh\u013eadu na \u0161t\u00e1tnu pr\u00edslu\u0161nos\u0165 trval\u00fd pobyt vo Franc\u00fazsku, vyzn\u00e1va, \u017ee<\/p>\n<ul>\n<li>ktor\u00e9ho hlavn\u00e9 miesto bydliska alebo rodiny s\u00fa vo Franc\u00fazsku.<\/li>\n<li>kto vykon\u00e1va odborn\u00fa \u010dinnos\u0165 (zaplaten\u00e9 alebo nie) v krajine, s v\u00fdnimkou, ak t\u00e1to \u010dinnos\u0165 je pomocn\u00fd charakter;<\/li>\n<li>ktor\u00e9ho centrum ekonomick\u00e9ho z\u00e1ujmu, t. j. ve\u013ek\u00e9 invest\u00edcie, pr\u00e1vne adresa podniku, centrum odbornej \u010dinnosti sa nach\u00e1dza v Franc\u00fazsko.<\/li>\n<\/ul>\n<p>Ako V\u0161eobecn\u00e9 pravidlo plat\u00ed, \u017ee obyvatelia plati\u0165 dane franc\u00fazskej \u0161t\u00e1tnej Pokladnice na v\u0161etky ich svet pr\u00edjmov: pr\u00edjmy z podnikania a odborn\u00fdch \u010dinnost\u00ed, poplatky, pr\u00edjmy z predaja nehnute\u013enost\u00ed transakcie v\u00fdnosy prijat\u00e9 vo forme dividend a \u00farokov. Nerezidentov plati\u0165 dane len na majetok, ktor\u00fd sa nach\u00e1dza vo Franc\u00fazsku, a na druhej prijat\u00e9 vo Franc\u00fazsku, pr\u00edjmov.<\/p>\n<p>Medzi Franc\u00fazskom a ruskej Feder\u00e1cie ma\u0165 uzavret\u00fa Zmluvu o zamedzen\u00ed dvojit\u00e9ho zdanenia, ktor\u00e9 umo\u017e\u0148uje ruskej da\u0148ov\u00fd subjekt, aby sa vyhli plateniu dane v pr\u00edpade rovnak\u00e9ho v\u00fdsledku dvakr\u00e1t. To je, vyplaten\u00e1 suma vo Franc\u00fazsku, da\u0148 z pr\u00edjmu a da\u0148 z kapit\u00e1lov\u00fdch ziskov m\u00f4\u017ee by\u0165 zapo\u010d\u00edtan\u00e1 pri v\u00fdpo\u010dte sumy dane splatn\u00e9 pod\u013ea pravidiel ruskej legislat\u00edvy. Majetkov\u00e9 dane, v s\u00falade so Zmluvou, mus\u00ed by\u0165 splatn\u00e1 len vo Franc\u00fazsku.<\/p>\n<h2>Dane pri k\u00fape nehnute\u013enosti<\/h2>\n<p>Pri n\u00e1kupe domov postaven\u00e1 nad piatimi rokmi, \u0161t\u00e1tneho rozpo\u010dtu a do rozpo\u010dtu oddelenia a obce, kupuj\u00faci zaplat\u00ed z\u00e1pisn\u00e9 (les droits d&#8217;enregistrement). Celkov\u00e1 v\u00fd\u0161ka z\u00e1pisn\u00e9ho je 5.81 % z v\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 zak\u00fapen\u00e9ho objektu (v oddeleniach Indr, is\u00e8re a Morbihan je 5.1 %). <\/p>\n<p>Ke\u010f si k\u00fapite dom je zaplaten\u00e1 da\u0148 z pridanej hodnoty (la taxe sur la valeur ajout\u00e9e, TVA) vo v\u00fd\u0161ke 20 %, ktor\u00e1 je \u010dasto zahrnut\u00e1 v obstar\u00e1vacej ceny nadobudnut\u00e9ho majetku a poplatok vo v\u00fd\u0161ke 0,71498 % z n\u00e1kladov na projekt.<\/p>\n<p>N\u00e1klady na notarization transakcie sa po\u010d\u00edtaj\u00fa na z\u00e1klade hodnoty predmetu.<\/p>\n<\/p>\n<h3>Sadzby not\u00e1ra poplatok<br \/>\n Pod\u013ea Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Zdanite\u013en\u00e9<br \/>\nhodnota predmetu,<br \/>\ntis\u00edc eur\n<\/th>\n<th>R\u00fdchlos\u0165<\/th>\n<tr>\n<td>Na 6500<\/td>\n<td>3,945 %<\/td>\n<\/tr>\n<tr>\n<td>6 500 \u2013 17 000<\/td>\n<td>1,627 %<\/td>\n<\/tr>\n<tr>\n<td>17 000 \u2013 60 000<\/td>\n<td>1,085 %<\/td>\n<\/tr>\n<tr>\n<td>Viac ako 60 tis\u00edc<\/td>\n<td>0,814 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Napr\u00edklad, ak sa kupuj\u00faci dostane byt s celkovou hodnotou 200 tis\u00edc Eur, za prv\u00fd 6.5-tis\u00edc eur not\u00e1r poplatok vo v\u00fd\u0161ke 256,425 pre \u010fal\u0161ie 10.5 tis\u00edc Eur 170,835 Euro, potom \u2014 466,55 z 139.6 eur a 1 Euro, resp. Na konci, v\u00fd\u0161ka not\u00e1rsky poplatok je 2 eur\u00e1 033,41.<\/p>\n<h2>Dane z dr\u017eby nehnute\u013enosti<\/h2>\n<p>Majitelia ro\u010dne plati\u0165 da\u0148 z nehnute\u013enosti(la taxe fonci\u00e8re), izba dane (la taxe d&#8217;habitation).<\/p>\n<p>Ve\u013ekos\u0165 nehnute\u013enost\u00ed da\u0148, z\u00e1vis\u00ed od ve\u013ekosti a polohy nehnute\u013enosti a je nastaven\u00fd spr\u00e1vcom dane v s\u00falade s katastrom nehnute\u013enost\u00ed a na z\u00e1klade n\u00e1jomnej cene. Pobyt dane, v s\u00falade s franc\u00fazskym z\u00e1konom, plat\u00ed pre t\u00fdch, ktor\u00ed zaberaj\u00fa ubytovanie 1. janu\u00e1ru be\u017en\u00e9ho roka, alebo vlastn\u00edk alebo n\u00e1jomca. <\/p>\n<p>Pod\u013ea Lara Paranan, Riadite\u013e Odboru V\u00fdchodnej Eur\u00f3pe AKO et Associ\u00e9s, sadzby dane z nehnute\u013enost\u00ed za rok v\u00fd\u0161ke 0,5 mesiac pren\u00e1jmu, ak meste, ktor\u00e9 je b\u00fdvanie, tam s\u00fa spolo\u010dnosti. V ekonomicky slab\u0161ie miesta sadzbou vo v\u00fd\u0161ke miezd na 1,5 mesiace. 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 konven\u010dn\u00e9 a soci\u00e1lneho b\u00fdvania, a je ove\u013ea menej ako na trhu. Taxe d&#8217;habitation tie\u017e z\u00e1le\u017e\u00ed na tom, ako dobre zaplnen\u00fd pokladnice mesta. V najviac &#8222;zaost\u00e1vaj\u00facich&#8220; obce a jeho ve\u013ekos\u0165 sa rovn\u00e1 &#8222;podmienen\u00e9&#8220; mesa\u010dn\u00e9 n\u00e1jomn\u00e9.<\/p>\n<p>Napr\u00edklad v Par\u00ed\u017ei, kde s\u00fa podniky s vlastn\u00edkom 100 m2, trhov\u00e1 hodnota, ktor\u00e1 je 500-tis\u00edc eur za rok str\u00e1vil 800 eur pre taxe fonci\u00e8re a rovnak\u00e9 pre taxe d&#8217;habitation. In\u00fd pr\u00edklad: v Par\u00ed\u017ei, kde nie je podnikanie, vlastn\u00edka nehnute\u013enosti (100 m2, 180-tis\u00edc eur), je zaplati\u0165 850 eur za rok taxe fonci\u00e8re a 900 eur na taxe d&#8217;habitation.<\/p>\n<p>&#8222;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,&#8220; hovor\u00ed Lara Paranan.<\/p>\n<p>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<p>Okrem toho, t\u00ed, ktor\u00fdch akt\u00edva maj\u00fa hodnotou presahuj\u00facou 1,3 mili\u00f3na EUR, plati\u0165 bohatstvo dane alebo solidarity dane \u0161t\u00e1tu (l&#8217;imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). Predmetom dane akejko\u013evek nehnute\u013enosti vo vlastn\u00edctve. Sadzba tejto dane z\u00e1vis\u00ed od hodnoty nehnute\u013enosti.<\/p>\n<\/p>\n<h3>Sadzby not\u00e1ra poplatok<br \/>\n Pod\u013ea Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Zdanite\u013en\u00e9<br \/>\nhodnota majetku<br \/>\ntis\u00edc eur\n<\/th>\n<th>Sadzby %<\/th>\n<tr>\n<td>Na 800<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>800 \u2013 1 300<\/td>\n<td>0,5<\/td>\n<\/tr>\n<tr>\n<td>1 300 \u2013 2 570<\/td>\n<td>0,7<\/td>\n<\/tr>\n<tr>\n<td>2 570 \u2013 5 000<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>5 000 \u2013 10 000<\/td>\n<td>1,25<\/td>\n<\/tr>\n<tr>\n<td>Viac ako 10 000<\/td>\n<td>1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Bohatstvo dane sa vz\u0165ahuje len na jednotlivcov a ich rod\u00edn. Osamel\u00ed \u013eudia plati\u0165 ISF samostatne, man\u017eelia, cohabitants, a osoby, ktor\u00e9 uzavreli ob\u010dianskej solidarity dohody (PAC), spolu. Majetku malolet\u00fdch det\u00ed zda\u0148ovan\u00e1 spolu s majetkom ich rodi\u010dia.<\/p>\n<h2>Dane z pr\u00edjmov a zisk<\/h2>\n<p>Maxim\u00e1lna sadzba dane z pr\u00edjmov (l imp\u00f4tsurlerevenu) dosiahne 45 %. Okrem z\u00e1kladnej sadzby majitelia ve\u013emi vysok\u00e9 pr\u00edjmy (viac ako 1 mili\u00f3n eur) plati\u0165 extra 3-4 %.<\/p>\n<\/p>\n<h3>Da\u0148 z pr\u00edjmov ceny vo Franc\u00fazsku<br \/>\n <\/h3>\n<table class=\"left\">\n<tbody>\n<th>V\u00fdnosy Euro\n<\/th>\n<th>Ceny, %<\/th>\n<tr>\n<td>A\u017e 5 963<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>5 964 \u2013 11 896<\/td>\n<td>5,5<\/td>\n<\/tr>\n<tr>\n<td>11 897 \u2013 26 420<\/td>\n<td>14<\/td>\n<\/tr>\n<tr>\n<td>26 421 \u2013 70 830<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td>70 830 \u2013 150 000<\/td>\n<td>41<\/td>\n<\/tr>\n<tr>\n<td>150 001 \u2013 1 000 000<\/td>\n<td>45<\/td>\n<\/tr>\n<tr>\n<td>Nad 1 000 000<\/td>\n<td>48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Majitelia, ktor\u00ed chc\u00fa obohati\u0165 seba na \u00fakor uvedenie majetku do n\u00e1jmu, je povinn\u00fd zaplati\u0165 da\u0148 z pr\u00edjmov z pren\u00e1jmu (l&#8217;imp\u00f4t surle zisku locatif). Z\u00e1kladom dane je pr\u00edjem z pren\u00e1jmu menej n\u00e1kladov na pren\u00e1jom. Ceny m\u00f4\u017eu l\u00ed\u0161i\u0165 od 5 do 45 %. Pokia\u013e ide o pobyt sa vz\u0165ahuje pau\u0161\u00e1lna sadzba 20 %. <\/p>\n<p>Okrem toho, pre mimo E\u00da obyvatelia tejto dane pridan\u00e9 soci\u00e1lne n\u00e1klady (pr\u00e9l\u00e8vements sociaux les), miera, ktor\u00e1 predstavuje 15.5 %. Teda, maxim\u00e1lna miera pren\u00e1jmu pre nerezidentov je 60.5 %.<\/p>\n<p>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 tejto dane pre zariaden\u00e9 \u0161t\u00fadia je maxim\u00e1lne 10 %.<\/p>\n<\/p>\n<h3>Sadzby dane na pr\u00edjem z pren\u00e1jmu<br \/>\n Pod\u013ea Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Zdanite\u013en\u00e9<br \/>\nhodnota majetku<br \/>\ntis\u00edc eur\n<\/th>\n<th>Sadzby %<\/th>\n<tr>\n<td>A\u017e 5 963<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>5 963 \u2013 11 896<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>11 896 \u2013 26 420<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>26 420 \u2013 70 830<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>70 830 \u2013 150 000<\/td>\n<td>41<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tam je aj da\u0148 na vo\u013en\u00e9 nehnute\u013enosti (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 tak\u00fdto majetok nie je obsaden\u00e1 viac ako rok, sadzba je 12,5 %, po\u010dn\u00fac druh\u00fdm rokom \u2014 25 %. Da\u0148 z predpokladan\u00fdch pr\u00edjmov z pren\u00e1jmu, ktor\u00e1 je vypo\u010d\u00edtan\u00e1 na z\u00e1klade trhov\u00fdch na charakteristiku objektu. Ak chcete zobrazi\u0165 zoznam obc\u00ed, v ktor\u00fdch je hodnota pr\u00e1zdna majetku na mieste Legifrance.gouv.fr.<\/p>\n<p>Zariaden\u00fd na b\u00fdvanie k dispoz\u00edcii pre kr\u00e1tkodob\u00e9 (LMCT, miesto meubl\u00e9 terme ecourt), ro\u010dn\u00fd pr\u00edjem, z ktor\u00e9ho presahuje 32.9 tis\u00edc eur patr\u00ed do kateg\u00f3rie d\u00e1vky (b\u00e9n\u00e9fices industriels et commerciaux, BIC), preto\u017ee pr\u00edjmy z mesa\u010dn\u00e9ho n\u00e1jomn\u00e9ho s\u00fa pova\u017eovan\u00e9 za da\u0148ov\u00e9 \u00farady, priemyseln\u00e9 a obchodn\u00e9 \u010dinnosti.<\/p>\n<p>V tomto pr\u00edpade, soci\u00e1lne odvody a s\u00favisiace dane len 50% zo sumy pr\u00edjmy z pren\u00e1jmu zariaden\u00e9 ubytovanie pre kr\u00e1tkodob\u00fd pren\u00e1jom.<\/p>\n<p>Ako alternat\u00edvu z pren\u00e1jmu m\u00f4\u017ee by\u0165 odpo\u010d\u00edtan\u00e1:<\/p>\n<ul>\n<li>n\u00e1klady na p\u00f4\u017ei\u010dky a \u00favery (\u00faroky, poplatky za spracovanie v\u00fdkazov, at\u010f.);<\/li>\n<li>poistn\u00e9;<\/li>\n<li>n\u00e1klady spojen\u00e9 s \u00faradom;<\/li>\n<li>n\u00e1klady spojen\u00e9 s k\u00fapou, \u00fadr\u017eby a opr\u00e1v (menej ako 500 Eur);<\/li>\n<li>osobn\u00e9 v\u00fddavky;<\/li>\n<li>n\u00e1klady spojen\u00e9 s akviz\u00edciou nehnute\u013enost\u00ed (Agent\u00fara poplatky a not\u00e1rske);<\/li>\n<li>poplatky \u00fa\u010dtovan\u00e9 bytov.<\/li>\n<\/ul>\n<p>Tie\u017e, n\u00e1jomca m\u00f4\u017ee by\u0165 osloboden\u00e9 od platenia miestnych dan\u00ed (napr. da\u0148 z nehnute\u013enosti).<\/p>\n<p>Pr\u00edjmy z pren\u00e1jmu boli odvoden\u00e9 z firiem sa zdania sadzbou z 33.33 % z dosiahnut\u00fdch pr\u00edjmov m\u00ednus n\u00e1klady a odpisy. T\u00e1to da\u0148 je ulo\u017een\u00e1 Nezariaden\u00fd b\u00fdvanie k dispoz\u00edcii na dlhodob\u00fd pren\u00e1jom (minim\u00e1lne tri roky). <\/p>\n<p>Vlastni\u0165 franc\u00fazsky nehnute\u013enosti je vo vlastn\u00edctve firmy, je spojen\u00e9 s platbou ro\u010dnej dane, nepriame vlastn\u00edctvo, ktor\u00e1 je vypl\u00e1can\u00e1 vo v\u00fd\u0161ke 3 % z trhovej hodnoty. To plat\u00ed takmer na v\u0161etky \u00fa\u010dtovn\u00e9 jednotky. Cie\u013eom tejto dane je v boji proti da\u0148ov\u00fdm \u00fanikom na luxus, kapit\u00e1lov\u00e9 zisky a dedi\u010dnos\u0165.<\/p>\n<p>Av\u0161ak, napr\u00edklad, ob\u010dianskej spolo\u010dnosti nehnute\u013enost\u00ed (la soci\u00e9t\u00e9 civile immobili\u00e8re SCI) s\u00fa osloboden\u00e9 od tejto dane, ako s\u00fa povinn\u00ed zverej\u0148ova\u0165 ich akcion\u00e1rov na \u017eiados\u0165 franc\u00fazskeho dane. Osloboden\u00e9 od platenia dan\u00ed a in\u00fdch franc\u00fazsky alebo zahrani\u010dn\u00e9 spolo\u010dnosti, ktor\u00e9 s\u00fa registrovan\u00e9 v krajin\u00e1ch, ktor\u00e9 maj\u00fa dohodu s Franc\u00fazskom na zverej\u0148ovanie inform\u00e1ci\u00ed o v\u0161etk\u00fdch akcion\u00e1rov spolo\u010dnosti.<\/p>\n<h2>Dane pri predaji<\/h2>\n<p>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&#8217;imp\u00f4t sur les plus-hodnoty immobili\u00e8res).<\/p>\n<p>Prv\u00fd predaj nehnute\u013enost\u00ed rezidentmi m\u00f4\u017ee by\u0165 osloboden\u00e9 od dane z kapit\u00e1lov\u00fdch ziskov.<\/p>\n<p>Realitn\u00e9 nerezidentov je pova\u017eovan\u00e9 za sekund\u00e1rne miesto pobytu, a teda s\u00fa predmetom dane z kapit\u00e1lov\u00fdch ziskov.<\/p>\n<p>Pre obyvatelia E\u00da sadzba dane je 19% pre rusk\u00fa da\u0148ov\u00fdm rezidentom je 33.33 %. Ak non-rezidentom Franc\u00fazsko nie je rezidentom v spolupracuj\u00facich \u0160t\u00e1tov, ako Brunej alebo Guatemala, sadzba je 75 %. <\/p>\n<p>Ak nehnute\u013enos\u0165 pred\u00e1va\u0165 po uplynut\u00ed piatich rokov po nadobudnut\u00ed dane je zn\u00ed\u017een\u00e1 na cardigo dr\u017ebe viac ako p\u00e4\u0165 rokov. Pri predaji po viac ako 22 rokov, majetok je automaticky osloboden\u00e9 od tejto dane. Na ur\u010denie z\u00e1kladu dane z predajnej ceny je odpo\u010d\u00edtan\u00e9, k\u00fapna cena a n\u00e1klady. <\/p>\n<p>Pri predaji domu vo Franc\u00fazsku, ex-resident kapit\u00e1lov\u00e9 zisky (vo v\u00fd\u0161ke viac ako 150-tis\u00edc eur) je tie\u017e osloboden\u00fd od dane. Ak to chcete urobi\u0165, da\u0148ovn\u00edk mus\u00ed by\u0165 rezidentom krajiny, pre dvoch rokov pred odchodom, a na b\u00fdvanie pred\u00e1vaj\u00fa do piatich rokov.<\/p>\n<p>Pri predaji nehnute\u013enosti, ak pr\u00edjem presahuje 50 mili\u00f3nov eur, a mus\u00ed plati\u0165 vy\u0161\u0161ie dane, ktorej miera sa pohybuje od 2 do 6 %.<\/p>\n<h2>Da\u0148 z dedi\u010dstva da\u0148 z<\/h2>\n<p>V s\u00falade so z\u00e1konmi krajiny, franc\u00fazsky nehnute\u013enost\u00ed vo vlastn\u00edctve nerezidentov je predmetom dedenia dane (l&#8217;imp\u00f4t sur les dedi\u010dstiev). <\/p>\n<p>Franc\u00fazsky dedi\u010dstva, da\u0148 sa vypo\u010d\u00edta na z\u00e1klade hodnoty majetku. Osloboden\u00e9 od dane majetkom, ktor\u00fd prech\u00e1dza z jedn\u00e9ho man\u017eela in\u00e9ho. Ak ste prevod nehnute\u013enost\u00ed v nasledstvom rodi\u010da na die\u0165a ceny s\u00fa platn\u00e9 od 5 do 45 %. V pr\u00edpade prevodu z dedi\u010dstva na bratia a sestry platia ceny od 35% a\u017e 45 %, synovcami a pr\u00edbuzn\u00fdch \u0161tvrt\u00e9ho stup\u0148a pr\u00edbuzenstva \u2014 pevn\u00e1 sadzba 55 %, a osoby, spo\u010d\u00edvaj\u00faci vo vz\u0165ahu s poru\u010dite\u013ea, na 60 %.<\/p>\n<p>Leg\u00e1lne vyhn\u00fa\u0165 plateniu dedi\u010dstva malagana, odpor\u00fa\u010da sa na vydanie majetku spolo\u010dnosti. V tomto pr\u00edpade bude plati\u0165 z\u00e1kony krajiny rezidenta, ktor\u00fd bol majite\u013eom.<\/p>\n<\/p>\n<h3>Miera da\u0148 z dedi\u010dstva da\u0148 z<br \/>\n Pod\u013ea Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Zdanite\u013en\u00e9<br \/>\nhodnota majetku<br \/>\ntis\u00edc eur\n<\/th>\n<th>Sadzby %<\/th>\n<tr>\n<td>8 072<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>8 072 \u2013 12 109<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>12 109 \u2013 15 932<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>15 932 \u2013 552 324<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>552 324 \u2013 902 838<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td>902 838 \u2013 1 805 677<\/td>\n<td>40<\/td>\n<\/tr>\n<tr>\n<td>Viac ako 1 805 677<\/td>\n<td>45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vezmite pros\u00edm na vedomie, \u017ee vy\u0161\u0161ie uveden\u00e9 predstavuje len z\u00e1kladn\u00e9 inform\u00e1cie o dan\u00ed vo Franc\u00fazsku. Pochopi\u0165 nuansy, ur\u010di\u0165 presn\u00fa sumu dan\u00ed a ich optimaliz\u00e1cia v\u00e1m pom\u00f4\u017ee certifikovan\u00fd \u0161pecialista v oblasti dan\u00ed vo Franc\u00fazsku. Tranio d\u00f4razne odpor\u00fa\u010da, aby ste sa s nimi sk\u00f4r, ne\u017e ho podp\u00ed\u0161ete dohodu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozpo\u010det Franc\u00fazsku viac ako 90% pozost\u00e1va z da\u0148ov\u00fdch pr\u00edjmov. Spolu vo Franc\u00fazsku, existuje viac ako 200 druhov dan\u00ed, poplatky, cl\u00e1<\/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-2400","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\/2400","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=2400"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/posts\/2400\/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=2400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/categories?post=2400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sk\/wp-json\/wp\/v2\/tags?post=2400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}