{"id":615,"date":"2020-02-11T15:51:00","date_gmt":"2020-02-11T12:51:00","guid":{"rendered":"http:\/\/nalog.fr\/sqsi-per-te-optimizuar-trashegimine-e-taksave-ne-france\/"},"modified":"2020-02-11T15:51:00","modified_gmt":"2020-02-11T12:51:00","slug":"sqsi-per-te-optimizuar-trashegimine-e-taksave-ne-france","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sq\/sqsi-per-te-optimizuar-trashegimine-e-taksave-ne-france\/","title":{"rendered":"Si p\u00ebr t\u00eb optimizuar trash\u00ebgimin\u00eb e taksave n\u00eb Franc\u00eb"},"content":{"rendered":"

Si n\u00eb shum\u00eb vende t\u00eb tjera, Franca ka nj\u00eb trash\u00ebgimi tatimore (l’imp\u00f4t sur les successions). Ajo paguajn\u00eb edhe jo-rezident\u00ebt. Shuma mund t\u00eb arrijn\u00eb disa dhjet\u00ebra mij\u00ebra euro.<\/p>\n

“Si rregull, bler\u00ebsit jan\u00eb duke menduar p\u00ebr t\u00eb optimizuar tatimore, n\u00ebse blejn\u00eb sasi e kalon 500 mij\u00eb Euro. N\u00eb rastin e m\u00eb pak t\u00eb shtrenjt\u00eb t\u00eb pasurive t\u00eb patundshme, trash\u00ebgimin\u00eb tatimore nuk do t\u00eb jet\u00eb i r\u00ebnd\u00ebsish\u00ebm”,\u2014 thot\u00eb Elena Chernysheva, Menaxher i shitjes Tranio.com.<\/p>\n

P\u00ebr t\u00eb shmangur pages\u00ebn e tatimit mbi trash\u00ebgimin\u00eb mund t\u00eb jen\u00eb vet\u00ebm disa nga an\u00ebtar\u00ebt e familjes. P\u00ebr t\u00eb gjitha workarounds nuk jan\u00eb t\u00eb siguruar, p\u00ebrve\u00e7 p\u00ebr refuzimin nga pasurit\u00eb e transferuara. Megjithat\u00eb, ka disa t\u00eb ligjshme m\u00ebnyrat se si p\u00ebr t\u00eb b\u00ebr\u00eb trash\u00ebgimtar\u00eb t\u00eb paguajn\u00eb m\u00eb pak.<\/p>\n

Marr lidhjet familjare<\/h2>\n

Trash\u00ebgimia e p\u00ebrjashtimit nga taksat e pron\u00ebs q\u00eb kalon nga nj\u00eb bashk\u00ebshort n\u00eb nj\u00eb tjet\u00ebr, dhe kur transferimin e trash\u00ebgimis\u00eb partnerit t\u00eb lidhura me t\u00eb vdekur PACS (civile solidariteti kontrat\u00ebs). T\u00eb gjitha t\u00eb tjer\u00eb trash\u00ebgimtar\u00eb jan\u00eb paguar n\u00eb nj\u00eb norm\u00eb prej nga 5 deri n\u00eb 60 %, n\u00eb var\u00ebsi t\u00eb vler\u00ebs s\u00eb pron\u00ebs dhe marr\u00ebdh\u00ebniet.<\/p>\n

Ky tatim nuk \u00ebsht\u00eb edhe e paguar ndonj\u00eb v\u00ebllez\u00ebrit dhe motrat e t\u00eb ndjerit q\u00eb vazhdimisht jetonte me t\u00eb p\u00ebr pes\u00eb vjet para vdekjes s\u00eb tij, nuk ishte e martuar (jan\u00eb t\u00eb divorcuar apo t\u00eb ve) dhe ishin m\u00eb t\u00eb moshuar se 50 vje\u00e7 ose \u00ebsht\u00eb i paaft\u00eb p\u00ebr pun\u00eb p\u00ebr shkak t\u00eb s\u00ebmundjes.<\/p>\n

Disa kategorive t\u00eb trash\u00ebgimtar\u00ebve \u00ebsht\u00eb i bazuar n\u00eb kredit\u00eb e taksave.<\/p>\n<\/p>\n

Zbritje t\u00eb tatimit t\u00eb trash\u00ebgimis\u00eb
p\u00ebr kategorit\u00eb e ndryshme t\u00eb trash\u00ebgimtar\u00eb<\/h3>\n\n\n\n\n\n\n\n\n\n
Kategoria
trash\u00ebgimtar\u00ebt<\/th>\n		Kredi tatimore,
Euro<\/td>\n<\/tr>\n
F\u00ebmij\u00ebt, prind\u00ebrit,
gjysh\u00ebrit,
madhe-gjyshja
dhe gjysh\u00ebrit<\/th>\n		100 000<\/td>\n<\/tr>\n
Nip\u00ebrit e mbesat dhe st\u00ebrnip\u00ebrit<\/th>\n001 594<\/td>\n<\/tr>\n
V\u00ebllez\u00ebr dhe motra<\/th>\n015 932<\/td>\n<\/tr>\n
Nip\u00ebrit<\/th>\n007 967<\/td>\n<\/tr>\n
Me aft\u00ebsi t\u00eb kufizuara<\/th>\n159 325<\/td>\n<\/tr>\n
T\u00eb tjera<\/th>\n001 594<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kjo do t\u00eb thot\u00eb se me transferimin e trash\u00ebgimis\u00eb, p\u00ebr shembull, nga prind\u00ebrit p\u00ebr f\u00ebmij\u00ebt e trash\u00ebgimis\u00eb tatimore nuk do t\u00eb jen\u00eb subjekt p\u00ebr 100 mij\u00eb euro t\u00eb vler\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb pron\u00ebs.<\/p>\n

N\u00eb rrethana t\u00eb ve\u00e7anta<\/h2>\n

Nga trash\u00ebgimia e taksave jan\u00eb t\u00eb liruara trash\u00ebgimtar\u00ebt e viktimave t\u00eb luft\u00ebrave dhe t\u00eb sulmeve terroriste, ushtar\u00eb t\u00eb vrar\u00eb n\u00eb operacionet ushtarake, zjarri, policia, gendarmes, zyrtar\u00ebt e doganave t\u00eb vrar\u00eb n\u00eb krye t\u00eb detyr\u00ebs.<\/p>\n

P\u00ebrve\u00e7 k\u00ebsaj, trash\u00ebgimia e tatimeve nuk \u00ebsht\u00eb paguar mbi transferimin e pronave t\u00eb regjistruara si nj\u00eb monument historik. Pjes\u00ebrisht \u00ebsht\u00eb e p\u00ebrjashtuar nga tatimi ata q\u00eb marrin trash\u00ebgimin\u00eb e tok\u00ebs bujq\u00ebsore dhe tok\u00ebs pyjore.<\/p>\n

P\u00ebr t\u00eb ndar\u00eb t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb<\/h2>\n

N\u00eb fr\u00ebngjisht ligji ekziston koncepti i “dismemberment” e pron\u00ebsis\u00eb (d\u00e9membrement de propri\u00e9t\u00e9): kur, p\u00ebr shembull, prindi \u00ebsht\u00eb usufrukti (e drejta p\u00ebr p\u00ebrdorim t\u00eb pron\u00ebs), si pasardh\u00ebs-bir \u2014 nue propri\u00e9t\u00e9 (hipotek\u00ebs, pa t\u00eb drejt\u00ebn e shfryt\u00ebzimit, ose thjesht t\u00eb mureve).<\/p>\n

“T\u00eb dismemberment” t\u00eb pron\u00ebsis\u00eb, dhe ju lejon p\u00ebr t\u00eb reduktuar trash\u00ebgimis\u00eb tatimore nga 40-50 %. E tatimit \u00ebsht\u00eb llogaritur vet\u00ebm p\u00ebr vler\u00ebn e aksioneve t\u00eb nue propri\u00e9t\u00e9. P\u00ebr shembull, n\u00ebse babai e d\u00ebrgon tij, trash\u00ebgimtar i t\u00eb pasurive pa t\u00eb drejt\u00ebn e p\u00ebrdorimit (q\u00eb \u00ebsht\u00eb, vet\u00ebm muret) me nj\u00eb kosto prej 260 mij\u00eb euro n\u00eb mosh\u00ebn 59 vje\u00e7are, tatimi do t\u00eb jet\u00eb 4 EURO 194, 62 \u2014 vje\u00e7are 9 394 euro. Sa m\u00eb her\u00ebt q\u00eb prind\u00ebrit “dismember” prona, e m\u00eb pak f\u00ebmij\u00eb t\u00eb paguar. Pas nj\u00eb prind vdes trash\u00ebgimtari i pranon usufrukti, duke rivendosur t\u00eb drejt\u00ebn e plot\u00eb t\u00eb pron\u00ebsis\u00eb dhe pa paguar taksa shtes\u00eb.<\/p>\n

P\u00ebr \u00e7\u00ebshtjen e pron\u00ebs n\u00eb SCI dhe p\u00ebr t\u00eb marr\u00eb kredi<\/h2>\n

SCI \u2014 Civile kompani t\u00eb pasurive t\u00eb patundshme (la soci\u00e9t\u00e9 civile immobili\u00e8re). Kur blerja e pron\u00ebs n\u00eb kredi p\u00ebr kompanin\u00eb shum\u00eb t\u00eb reduktuar trash\u00ebgimis\u00eb tatimore dhe dhurat\u00eb e taksave.<\/p>\n

Ju duhet t\u00eb shkoni n\u00ebp\u00ebr hapat e m\u00ebposht\u00ebm: p\u00ebr t\u00eb krijuar SCI, p\u00ebr t\u00eb bler\u00eb k\u00ebt\u00eb kompani t\u00eb pasurive t\u00eb patundshme t\u00eb kredive, “ndar\u00eb” e pron\u00ebs dhe p\u00ebr t\u00eb d\u00ebrguar at\u00eb si nj\u00eb dhurat\u00eb p\u00ebr trash\u00ebgimtar. Dhurimi shuma e hipotek\u00ebs \u00ebsht\u00eb zbritur nga vlera e aksioneve t\u00eb SCI. Shembull: babai, n\u00eb mosh\u00ebn 59 vje\u00e7are ka dhuruar pron\u00ebn n\u00eb kredis\u00eb bilancin e 50 mij\u00eb euro, nd\u00ebrsa pjesa e pasuris\u00eb pa t\u00eb drejt\u00ebn e p\u00ebrdorimit (nue-propri\u00e9t\u00e9) \u00ebsht\u00eb vler\u00ebsuar t\u00eb jet\u00eb 105 milion\u00eb euro (50% e 210 mij\u00eb e kostos totale). N\u00eb k\u00ebt\u00eb rast, shum\u00ebn e tatimit do t\u00eb jet\u00eb vet\u00ebm 250 Euro.<\/p>\n

“Shitja SCI \u2014 metoda m\u00eb e zakonshme e p\u00ebrdorur p\u00ebr t\u00eb reduktuar ndjesh\u00ebm trash\u00ebgimia tatimore. Nj\u00eb civil kompani mund t\u00eb krijojn\u00eb t\u00eb pakt\u00ebn dy persona, numri maksimal i pjes\u00ebmarr\u00ebsve nuk \u00ebsht\u00eb e kufizuar,”\u2014 thot\u00eb Elena Chernysheva.<\/p>\n

P\u00ebr t\u00eb investuar n\u00eb t\u00eb sigurimeve t\u00eb jet\u00ebs<\/h2>\n

Life insurance (sigurim-konkurrojn\u00eb) ju mund\u00ebson p\u00ebr t\u00eb kaluar pa paguar tatim t\u00eb aseteve me nj\u00eb vler\u00eb deri n\u00eb 152.5 mij\u00eb euro, pavar\u00ebsisht nga shkalla e farefisnore. Kjo metod\u00eb punon n\u00eb rast se, n\u00eb qoft\u00eb se i siguruari paguar kontribute para se t\u00eb arrij\u00eb n\u00eb 70 vjet. N\u00ebse shuma e p\u00ebrfituesit t\u00eb jasht\u00ebzakonsh\u00ebm 902 838 euro (pas zbritjes), trash\u00ebgimia e taksave do t\u00eb jet\u00eb 25 %, n\u00ebse shuma \u00ebsht\u00eb m\u00eb pak se 20 p\u00ebrqind.<\/p>\n

P\u00ebr transferimin e pron\u00ebs \u00e7do 15 vjet<\/h2>\n

Kredit\u00eb e taksave jan\u00eb t\u00eb regjistruar n\u00eb \u00e7do 15 vjet. Q\u00eb \u00ebsht\u00eb i, e kujdesshme prind\u00ebrit mund \u00e7do 15 vjet t\u00eb kaloj\u00eb 100 mij\u00eb euro, duke p\u00ebrjashtuar tatimin (200 mij\u00eb, n\u00ebse \u00ebsht\u00eb miratuar nga t\u00eb dy prind\u00ebrit, ose 400 mij\u00eb euro, n\u00ebse t\u00eb dy prind\u00ebrit e transferimit t\u00eb pron\u00ebs p\u00ebr dy f\u00ebmij\u00ebve).<\/p>\n

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

Si n\u00eb shum\u00eb vende t\u00eb tjera, Franca ka nj\u00eb trash\u00ebgimi tatimore (l’imp\u00f4t sur les successions). Ajo paguajn\u00eb edhe jo-rezident\u00ebt. Shuma<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[128],"tags":[],"class_list":["post-615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacione-tatimore-ne-france"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"sq","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":false,"content":false,"excerpt":false},"sl":{"title":false,"content":false,"excerpt":false},"sq":{"title":true,"content":true,"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\/sq\/wp-json\/wp\/v2\/posts\/615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/comments?post=615"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts\/615\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/media?parent=615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/categories?post=615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/tags?post=615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}