{"id":619,"date":"2020-02-11T15:53:08","date_gmt":"2020-02-11T12:53:08","guid":{"rendered":"http:\/\/nalog.fr\/sqsi-nuk-e-trashegimise-se-prones-ne-evrope\/"},"modified":"2020-02-11T15:53:08","modified_gmt":"2020-02-11T12:53:08","slug":"sqsi-nuk-e-trashegimise-se-prones-ne-evrope","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sq\/sqsi-nuk-e-trashegimise-se-prones-ne-evrope\/","title":{"rendered":"Si nuk e trash\u00ebgimis\u00eb s\u00eb pron\u00ebs n\u00eb Evrop\u00eb"},"content":{"rendered":"<p>Sipas nj\u00eb hulumtimi nga kompani Britanike Rightmove, 60% e bler\u00ebsit e pron\u00ebs jasht\u00eb shtetit jan\u00eb mbi 55 vje\u00e7, tashm\u00eb n\u00eb p\u00ebrfundim t\u00eb transaksionit ata jan\u00eb duke menduar p\u00ebr m\u00ebnyr\u00ebn se si e pron\u00ebs do t\u00eb transferohet tek trash\u00ebgimtar\u00ebt. Kjo \u00ebsht\u00eb p\u00ebr disa arsye:<\/p>\n<ul>\n<li>pronari ka gjithmon\u00eb t\u00eb drejt\u00eb p\u00ebr t\u00eb vendosur p\u00ebr k\u00eb t\u00eb transferimit t\u00eb pron\u00ebs: n\u00eb shum\u00eb vende Evropiane, me rregulla t\u00eb detyrueshme t\u00eb ndar\u00eb n\u00eb radh\u00eb mas\u00eb;<\/li>\n<li>transferimi i pron\u00ebs nga trash\u00ebgimia e lidhur me pagimin e tatimeve, shpesh jan\u00eb t\u00eb mbingarkuara p\u00ebr trash\u00ebgimtar\u00ebt;<\/li>\n<li>n\u00eb disa vende, p\u00ebr shembull, n\u00eb Franc\u00eb, ju mund t\u00eb shmangur pages\u00ebn e trash\u00ebgimis\u00eb tatimore paraprakisht duke plot\u00ebsuar prona t\u00eb ve\u00e7anta p\u00ebr t\u00eb kompanis\u00eb.<\/li>\n<\/ul>\n<h2>BE-ligji p\u00ebr trash\u00ebgimin\u00eb<\/h2>\n<p>Nga 17 gusht 2015 BE-ja ka nj\u00eb ligj q\u00eb ndryshon rregullat e trash\u00ebgimis\u00eb s\u00eb patundshme: m\u00eb par\u00eb, t\u00eb huajt t\u00eb cil\u00ebt posedojn\u00eb pasuri t\u00eb patundshme n\u00eb Evrop\u00eb (jo n\u00eb vendin e origjin\u00ebs), e kan\u00eb transferuar pron\u00ebn nga trash\u00ebgimi, n\u00eb p\u00ebrputhje me ligjet e vendit ku objekt ishte vendosur. Sipas rregullave t\u00eb reja, procedura e transferimit t\u00eb trash\u00ebgimis\u00eb nga default, nuk e vendit ku trash\u00ebgiml\u00ebn\u00ebsi ishte n\u00eb koh\u00ebn e vdekjes, por pronari i pron\u00ebs mund t\u00eb jep p\u00ebrpar\u00ebsi ligjit t\u00eb vendit t\u00eb tij komb\u00ebtare, qoft\u00eb t\u00eb BE-s\u00eb apo ndonj\u00eb tjet\u00ebr.<\/p>\n<p> N\u00eb BRITANI t\u00eb madhe, pasuri t\u00eb trash\u00ebguar sipas ligjit Britanik, dhe n\u00eb Franc\u00eb, n\u00eb p\u00ebrputhje me ligjet e vendit t\u00eb origjin\u00ebs s\u00eb pronarit t\u00eb objektit <i><\/i><\/p>\n<p>Ky ligj \u00ebsht\u00eb i vlefsh\u00ebm n\u00eb t\u00eb gjitha vendet e BE-s\u00eb, p\u00ebrve\u00e7 mbret\u00ebris\u00eb s\u00eb BASHKUAR, Danimarka dhe Irlanda, ku t\u00eb huajt n\u00eb transmetimin e trash\u00ebgimis\u00eb do t\u00eb bien n\u00eb p\u00ebrputhje me rrethanat n\u00ebn Britanik, daneze dhe Irlandeze ligjeve.<\/p>\n<p>Vendimi p\u00ebr transferimin e trash\u00ebgimis\u00eb, t\u00eb pranohen n\u00eb nj\u00eb shtet t\u00eb UE jan\u00eb automatikisht t\u00eb njohura n\u00eb t\u00eb gjitha vendet e tjera t\u00eb Bashkimit europian. Ekziston edhe nj\u00eb Evropian d\u00ebshmi t\u00eb trash\u00ebgimis\u00eb Evropiane, Certifikata e Xhibrilin) certifikimit t\u00eb drejt\u00ebn e pron\u00ebs.<\/p>\n<p>P\u00ebrve\u00e7 P\u00ebrgjithshme trash\u00ebgimore, nuk jan\u00eb t\u00eb ligjeve komb\u00ebtare q\u00eb rregullojn\u00eb pages\u00ebn e trash\u00ebgimis\u00eb tatimore dhe kush ka t\u00eb drejt\u00ebn e pron\u00ebs dhe \u00e7far\u00eb p\u00ebrqindje \u00ebsht\u00eb e nevojshme p\u00ebr t\u00eb marr\u00eb f\u00ebmij\u00ebt dhe bashk\u00ebshort\u00ebt.<\/p>\n<h2>N\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb vazhdim\u00ebsis\u00eb<\/h2>\n<p>N\u00eb prani t\u00eb nj\u00eb do t\u00eb pron\u00ebs \u00ebsht\u00eb i ndar\u00eb n\u00eb baz\u00eb t\u00eb k\u00ebrkesave t\u00eb vdekur. N\u00ebse nuk ekziston nj\u00eb dokument, pastaj pasuri kalon tek t\u00eb af\u00ebrmit, n\u00eb pajtim me ligjin.<\/p>\n<p>N\u00eb shumic\u00ebn e vendeve t\u00eb BE-s\u00eb ka disa radh\u00ebt e gjata trash\u00ebgimis\u00eb, n\u00eb p\u00ebrgjith\u00ebsi, para s\u00eb gjithash, trash\u00ebgimia \u00ebsht\u00eb caktuar p\u00ebr f\u00ebmij\u00ebt, prind\u00ebrit dhe bashk\u00ebshort\u00ebt e vdekur, at\u00ebher\u00eb v\u00ebllez\u00ebrit, motrat, gjysh\u00ebrit, pastaj t\u00eb marr\u00eb parasysh interesat e t\u00eb af\u00ebrmit e tjer\u00eb dhe individ\u00ebt e varur. P\u00ebr shembull, n\u00eb Gjermani ekzistojn\u00eb tre shkall\u00eb t\u00eb farefisnore, dhe n\u00eb Finland\u00eb ka dy kategori t\u00eb trash\u00ebgimtar\u00eb: grupi i par\u00eb p\u00ebrfshin bashk\u00ebshort\u00ebt dhe f\u00ebmij\u00ebt, t\u00eb dyt\u00eb \u2014 t\u00eb gjith\u00eb pjes\u00ebn tjet\u00ebr.<\/p>\n<p> S\u00eb pari, trash\u00ebgimin\u00eb e dh\u00ebn\u00eb p\u00ebr f\u00ebmij\u00ebt dhe bashk\u00ebshort\u00ebt <i><\/i><\/p>\n<p>Zakonisht e drejta e trash\u00ebgimis\u00eb vjen automatikisht. Ka edhe koh\u00ebn brenda s\u00eb cil\u00ebs trash\u00ebgimtar duhet t\u00eb dor\u00ebzoj\u00eb nj\u00eb Deklarat\u00eb t\u00eb autoritetet tatimore n\u00eb Gjermani \u00ebsht\u00eb tre muaj, n\u00eb Itali, n\u00eb Spanj\u00eb dhe Franc\u00eb gjasht\u00eb muaj. Gjithashtu t\u00eb p\u00ebrcaktoj\u00eb nj\u00eb afat kohor gjat\u00eb t\u00eb cilit nj\u00eb trash\u00ebgimtar mund t\u00eb heq\u00eb dor\u00eb nga t\u00eb drejtat e trash\u00ebgimis\u00eb. P\u00ebr shembull, n\u00eb Gjermani \u00ebsht\u00eb gjasht\u00eb jav\u00eb pas trash\u00ebgimtari m\u00ebsuar t\u00eb transferimit t\u00eb pron\u00ebs.<\/p>\n<p>P\u00ebr probate zakonisht k\u00ebrkon dokumentet e m\u00ebposhtme:<\/p>\n<ul>\n<li>pasaport\u00ebn e kujdestarit;<\/li>\n<li>certifikat\u00ebn e vdekjes;<\/li>\n<li>certifikata e martes\u00ebs, certifikata e lindjes (dhe dokumentet e tjera q\u00eb provojn\u00eb lidhjet familjare);<\/li>\n<li>nj\u00eb do t\u00eb;<\/li>\n<li>certifikat\u00ebn e pron\u00ebsis\u00eb t\u00eb t\u00eb ndjerit.<\/li>\n<\/ul>\n<h2>Sundimin mbi t\u00eb detyruesh\u00ebm t\u00eb ndar\u00eb n\u00eb trash\u00ebgimi<\/h2>\n<p>N\u00eb shum\u00eb vende t\u00eb europ\u00ebs nuk \u00ebsht\u00eb nj\u00eb rregull p\u00ebr nj\u00eb t\u00eb detyrueshme t\u00eb ndar\u00eb n\u00eb trash\u00ebgimin\u00eb pesha e drejta e familjar\u00ebve p\u00ebr t\u00eb marr\u00eb nj\u00eb t\u00eb caktuara pjes\u00eb t\u00eb pasuris\u00eb s\u00eb tij, pavar\u00ebsisht n\u00ebse ajo \u00ebsht\u00eb specifikuar n\u00eb do t\u00eb t\u00eb ndjerit. Ky rregull vlen pothuajse universalisht n\u00eb t\u00eb gjitha vendet e BE-s\u00eb me p\u00ebrjashtim t\u00eb BRITANIS\u00cb s\u00eb madhe dhe Irland\u00ebs. P\u00ebr shembull, n\u00eb Franc\u00eb, nj\u00eb f\u00ebmij\u00eb n\u00eb ligj merr gjysm\u00ebn e pasuris\u00eb s\u00eb t\u00eb ndjerit prindi, dy f\u00ebmij\u00ebt \u2014 dy t\u00eb tretat, tre f\u00ebmij\u00eb ose m\u00eb shum\u00eb \u2014 tri t\u00eb kat\u00ebrtat. N\u00eb an\u00ebn tjet\u00ebr, Britanike dhe Irlandeze pronar\u00ebt nuk jan\u00eb m\u00eb t\u00eb nevojshme p\u00ebr t\u00eb p\u00ebrcjell\u00eb real estate vendosur n\u00eb Franc\u00eb, f\u00ebmij\u00ebt. Ata mund t\u00eb bequeath at\u00eb p\u00ebr ndonj\u00eb person tjet\u00ebr, madje edhe nj\u00eb an\u00ebtar t\u00eb familjes.<\/p>\n<p>N\u00eb Itali, sipas t\u00eb detyrueshme t\u00eb ndar\u00eb n\u00eb trash\u00ebguar n\u00eb mas\u00eb, nj\u00eb f\u00ebmij\u00eb merr gjysm\u00ebn e pasuris\u00eb, dy ose m\u00eb shum\u00eb f\u00ebmij\u00eb \u2014 dy t\u00eb tretat e prind\u00ebrve \u2014 nj\u00eb e treta e nj\u00eb bashk\u00ebshort \/ e \u2014 gjysma, bashk\u00ebshorti me f\u00ebmij\u00eb n\u00eb t\u00eb tret\u00ebn. Ky rregull vlen p\u00ebr t\u00eb gjitha llojet e pasuris\u00eb.<\/p>\n<h2>Trash\u00ebgimia e taksave<\/h2>\n<p>N\u00eb Austri, Letonia dhe Portugalia dhe Qipro nuk ka asnj\u00eb trash\u00ebgimi t\u00eb taksave. N\u00eb vendet e tjera Evropiane shkalla ndryshon n\u00eb var\u00ebsi t\u00eb shkall\u00ebs s\u00eb farefisnore: sa m\u00eb af\u00ebr q\u00eb trash\u00ebgimtari t\u00eb testator, e m\u00eb pak taksa. P\u00ebrve\u00e7 k\u00ebsaj, shum\u00eb vende dh\u00ebn\u00eb zbritjeve tatimore.<\/p>\n<table class=\"left\">\n<tbody>\n<tr>\n<th>Austri<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Portugalia<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<\/tr>\n<tr>\n<th>Bullgaria<\/th>\n<td>0,00\u20136,60<\/td>\n<th>Sllovenia<\/th>\n<td>0,00\u201339,00<\/td>\n<\/tr>\n<tr>\n<th>Mbret\u00ebria e BASHKUAR<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Turqi<\/th>\n<td>1,00\u201310,00<\/td>\n<\/tr>\n<tr>\n<th>Hungaria<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Finlanda<\/th>\n<td>0,00\u201336,00<\/td>\n<\/tr>\n<tr>\n<th>Gjermani<\/th>\n<td>7,00\u201350,00<\/td>\n<th>Franc\u00eb<\/th>\n<td>5,00\u201360,00<\/td>\n<\/tr>\n<tr>\n<th>Greqia<\/th>\n<td>0,00\u201340,00<\/td>\n<th>Kroacia<\/th>\n<td>5,00<\/td>\n<\/tr>\n<tr>\n<th>Spanj\u00eb<\/th>\n<td>7,65\u2013t\u00eb 34.00<\/td>\n<th>Mali i zi<\/th>\n<td>T\u00eb 3.00<\/td>\n<\/tr>\n<tr>\n<th>Itali<\/th>\n<td>4,00\u20138,00<\/td>\n<th>Republika \u00c7eke<\/th>\n<td>0,00\u201340,00<\/td>\n<\/tr>\n<tr>\n<th>Qipro<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Zvic\u00ebr<\/th>\n<td>*<\/td>\n<\/tr>\n<tr>\n<th>Letonia<\/th>\n<td style=\"text-align: center;\">\u2014<\/td>\n<th>Estonia<\/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>N\u00eb Gjermani, n\u00eb qoft\u00eb se taksa llogaritja merr parasysh vler\u00ebn e pron\u00ebs dhe shkall\u00ebn e farefisnore. P\u00ebr shembull, kur ju t\u00eb trash\u00ebgoni nj\u00eb n\u00ebn\u00eb-bij\u00eb zbritje t\u00eb taksave \u00ebsht\u00eb 400 mij\u00eb euro, dhe pas zbritur nga vlera e mbetur e pasuris\u00eb tatohen n\u00eb nj\u00eb shkall\u00eb progresive: deri n\u00eb 75 mij\u00eb euro \u2014 7 %, deri n\u00eb 300 mij\u00eb euro \u2014 11 %, deri n\u00eb 600 mij\u00eb euro \u2014 15 % dhe k\u00ebshtu me radh\u00eb. Me ndihm\u00ebn e zbritjeve tatimore ju mund t\u00eb shmangur plot\u00ebsisht trash\u00ebgimin\u00eb tatimore. P\u00ebr shembull, \u00e7do 10 vjet, prind\u00ebrit mund t\u00eb kaloj\u00eb dy f\u00ebmij\u00ebve, nj\u00eb pron\u00eb me vler\u00eb 800 mij\u00eb euro, pa taksa.<\/p>\n<p>N\u00eb Spanj\u00eb, trash\u00ebgimtar\u00eb t\u00eb paguar tatimin n\u00eb shkall\u00ebn prej 7,65 % t\u00eb 34.00 %. P\u00ebr shum\u00ebn e tatimit pastaj, \u00ebsht\u00eb aplikuar nj\u00eb faktor, i cili varet nga vlera e pron\u00ebs dhe marr\u00ebdh\u00ebniet (maksimum faktorin 2.4). P\u00ebr shkak t\u00eb k\u00ebsaj, aktuale norm\u00ebn maksimale mund t\u00eb arrij\u00eb 81,60 %. Normat e trash\u00ebgimis\u00eb tatimore dhe kushtet e trash\u00ebgimit mund t\u00eb ndryshojn\u00eb n\u00eb rajone t\u00eb ndryshme t\u00eb Spanj\u00ebs. N\u00eb Asturias, Ishujt Baleare, Galicia dhe Murcia tatimore nuk \u00ebsht\u00eb e pagueshme p\u00ebr f\u00ebmij\u00ebt n\u00ebn mosh\u00ebn 21 vje\u00e7, t\u00eb trash\u00ebgoni pron\u00eb e prind\u00ebrve. Gjithashtu stimujve t\u00eb taksave jan\u00eb t\u00eb dh\u00ebn\u00eb (p\u00ebr t\u00eb af\u00ebrmit e ngusht\u00eb \u2014 up 47 858 euro).<\/p>\n<p> N\u00eb Evrop\u00eb taksat e larta mbi trash\u00ebgimin\u00eb, por ju mund t\u00eb pothuajse gjithmon\u00eb t\u00eb p\u00ebrfitoni nga zbritjet tatimore <i><\/i><\/p>\n<p>N\u00eb Franc\u00eb, si n\u00eb Gjermani, shkalla (5-60 %) n\u00eb var\u00ebsi t\u00eb vler\u00ebs s\u00eb pron\u00ebs dhe shkall\u00ebn e ekzekutimet e trash\u00ebgimtari. P\u00ebrjashtimi nga taksat deri n\u00eb pasurin\u00eb q\u00eb kalon nga nj\u00eb bashk\u00ebshort n\u00eb nj\u00eb tjet\u00ebr. Megjithat\u00eb, e drejta p\u00ebr t\u00eb marr\u00eb trash\u00ebgimin\u00eb e n\u00eb radh\u00eb t\u00eb par\u00eb f\u00ebmij\u00ebve dhe prind\u00ebrve. P\u00ebr ta, norma varion nga 5 % (p\u00ebr pron\u00ebn m\u00eb t\u00eb lir\u00eb 8 072 Euro) deri n\u00eb 45 % (p\u00ebr pron\u00ebn m\u00eb 1 805 677 euro). Faza e dyt\u00eb \u2014 v\u00ebllez\u00ebrit dhe motrat e mia. Ata paguajn\u00eb taksa n\u00eb nj\u00eb norm\u00eb prej 35 % (p\u00ebr pron\u00ebn m\u00eb t\u00eb lir\u00eb, 24 430 euro) deri n\u00eb 45 % (p\u00ebr aktivet e mbajtura m\u00eb 24 430 euro). Shkall\u00ebt e tjera t\u00eb trash\u00ebgimtar\u00ebve, \u2014 55-60 %. Ekziston edhe nj\u00eb kredi tatimore e 100 mij\u00eb euro p\u00ebr t\u00eb af\u00ebrmit.<\/p>\n<p>&#8220;Tatimi nuk \u00ebsht\u00eb gjithmon\u00eb e kufizuar vet\u00ebm p\u00ebr trash\u00ebgimi tatimore. N\u00eb disa vende, me ndryshimin e pronarit t\u00eb pron\u00ebs mund t\u00eb ken\u00eb nevoj\u00eb p\u00ebr t\u00eb paguajn\u00eb tatimin mbi transferimin e pron\u00ebsis\u00eb. Ju gjithashtu do t\u00eb duhet p\u00ebr t\u00eb rivler\u00ebsimit detyrimet tatimore t\u00eb tatimit t\u00eb mir\u00ebqenies p\u00ebr personin q\u00eb ka marr\u00eb pron\u00ebn. Transferimi i aseteve n\u00eb disa vende (madje edhe atje ku asnj\u00eb trash\u00ebgimi tatimore), dhe mund t\u00eb k\u00ebrkoj\u00eb pages\u00ebn e vul\u00ebs s\u00eb detyr\u00ebs,&#8221;\u2014 u shpreh Alexey Panteleev, tatimore konsulent n\u00eb UFG Pasuri t\u00eb Menaxhimit.<\/p>\n<p>P\u00ebr shembull, n\u00eb Austri nuk ka asnj\u00eb trash\u00ebgimi t\u00eb taksave, por transferimin e pron\u00ebs tatimi mbi transferimin e pron\u00ebsis\u00eb s\u00eb 2.0 % (trash\u00ebgimi t\u00eb af\u00ebrmit e ngusht\u00eb), ose 3.5 % (n\u00eb raste t\u00eb tjera). N\u00eb Qipro dhe n\u00eb Portugali, ku trash\u00ebgimia e tatimit \u00ebsht\u00eb gjithashtu mungon, pas marrjes s\u00eb pasurive t\u00eb trash\u00ebgimtar\u00eb t\u00eb paguajn\u00eb vul\u00ebn e detyr\u00ebs. Normat e vul\u00ebs s\u00eb detyr\u00ebs n\u00eb Qipro \u2014 0,15\u20130,20 % n\u00eb var\u00ebsi t\u00eb shum\u00ebs n\u00eb Portugali \u00ebsht\u00eb 0.8 %.<\/p>\n<h2>Transaksion strukturimin p\u00ebr tatimore optimization<\/h2>\n<p>P\u00ebr t\u00eb shp\u00ebtuar nga pasardh\u00ebsit shkat\u00ebrrimin e trash\u00ebgimis\u00eb taksat, t\u00eb b\u00ebr\u00eb nga nj\u00eb pron\u00eb e nj\u00eb personi juridik \u2014 kompania familjare, Fondacioni apo t\u00eb besimit.<\/p>\n<p>P\u00ebr tatimore optimization n\u00eb Franc\u00eb e t\u00eb patundshme \u00ebsht\u00eb b\u00ebr\u00eb shpesh nga civil partneritet real estate (la soci\u00e9t\u00e9 civile immobili\u00e8re SCI). N\u00eb k\u00ebt\u00eb rast, trash\u00ebgimia e taksave \u00ebsht\u00eb pothuajse inekzistente. 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, &#8220;ndar\u00eb&#8221; 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. P\u00ebr shembull, ati 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. Sipas &#8220;dismemberment e pron\u00ebsis\u00eb&#8221; (d\u00e9membrement de propri\u00e9t\u00e9) do t\u00eb thot\u00eb nj\u00eb rast ku, 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<p> Real estate regjistrimit t\u00eb nj\u00eb personi juridik ndihmon p\u00ebr t\u00eb optimizuar tatimeve <i><\/i><\/p>\n<p>N\u00eb Gjermani n\u00eb vitin 2009 u prezantua vepra (Erbschafts &#8211; und Schenkungsteuergesetz), e cila ishte e 100 % t\u00eb aseteve t\u00eb kompanis\u00eb jan\u00eb t\u00eb p\u00ebrjashtuar nga trash\u00ebgimia e taksave, n\u00ebse t\u00eb k\u00ebnaqur kriteret e caktuara: biznesi duhet t\u00eb funksionoj\u00eb p\u00ebr nj\u00eb minimum me shtat\u00eb vjet pas blerjes s\u00eb aktiveve dhe nivelin e pagave shpenzimet duhet t\u00eb kaloj\u00eb nivelin fillestar i tet\u00eb her\u00eb, ose numri i t\u00eb pun\u00ebsuarve duhet t\u00eb tejkaloj\u00eb 20. Megjithat\u00eb, n\u00eb dhjetor t\u00eb vitit 2014, n\u00eb vend t\u00eb gjykat\u00ebs Supreme vendosi se ligji \u00ebsht\u00eb antikushtetues, dhe k\u00ebt\u00eb e taksave t\u00eb p\u00ebrfitoj\u00eb mund t\u00eb anulohet n\u00eb mes t\u00eb vitit 2016.<\/p>\n<p>N\u00eb det t\u00eb hapur vende t\u00eb Trustit (Kujdestar) nuk \u00ebsht\u00eb i obliguar q\u00eb t\u00eb raportoj\u00eb t\u00eb ardhurat e besimit n\u00eb autoritetet tatimore e vendit, qytetar\u00ebt e t\u00eb cilit jan\u00eb p\u00ebrfitues, dhe jan\u00eb t\u00eb p\u00ebrjashtuar nga trash\u00ebgimia e taksave. P\u00ebr shembull, prona n\u00eb BRITANI, i projektuar p\u00ebr t\u00eb n\u00eb det t\u00eb hapur kompani nuk do t\u00eb jen\u00eb subjekt p\u00ebr trash\u00ebgimi tatimore (ky leht\u00ebsim do t\u00eb shkat\u00ebrrohet n\u00eb prill 2017).<\/p>\n<p>&#8220;N\u00eb raste t\u00eb caktuara, mjete t\u00eb tilla si nj\u00eb besim ose Fondacionit, mund t\u00eb p\u00ebrdoret p\u00ebr t\u00eb optimizuar tatimit t\u00eb trash\u00ebgimis\u00eb, por ata nuk punojn\u00eb, p\u00ebr shembull, transferimi i franceze t\u00eb pasurive t\u00eb patundshme. N\u00eb respekt t\u00eb pron\u00ebs s\u00eb banimit, p\u00ebr shembull n\u00eb mbret\u00ebrin\u00eb e BASHKUAR, nj\u00eb kredi hipotekare mund t\u00eb minimizuar tuaj tatimore pasojat n\u00ebse kalimi i pasuris\u00eb s\u00eb tij, baza e taks\u00ebs \u00ebsht\u00eb nj\u00eb t\u00eb ashtu-quajtur &#8220;neto vlera e aseteve t\u00eb&#8221; (neto vlera e aseteve) dhe kredi hipotekare (deri shlyerjes) n\u00eb t\u00eb v\u00ebrtet\u00eb e zvog\u00eblon vler\u00ebn e nj\u00eb pasurie&#8221;,\u2014 thot\u00eb Alexey Panteleev.<\/p>\n<p>N\u00eb \u00e7do rast, n\u00eb \u00e7do situat\u00eb \u00ebsht\u00eb e ve\u00e7ant\u00eb dhe k\u00ebrkon studime t\u00eb holl\u00ebsishme si nj\u00eb specialist n\u00eb probate, t\u00eb tatimit dhe t\u00eb ekspert\u00ebve.<\/p>\n<p>&#8220;Ne ju rekomandojm\u00eb q\u00eb t\u00eb b\u00ebj\u00eb nj\u00eb vullnet me nj\u00eb noter ose avokat n\u00eb vendin ku ndodhet prona, thot\u00eb menaxhimin partner &#8220;Tranio&#8221; Georgy Kachmazov n\u00eb artikullin &#8220;Trash\u00ebgimia e pasurive t\u00eb patundshme dhe pasuri tjet\u00ebr.&#8221;\u2014 Ajo \u00ebsht\u00eb e d\u00ebshirueshme p\u00ebr t\u00eb p\u00ebrfshir\u00eb direkt n\u00eb nj\u00eb deklarat\u00eb si &#8220;i p\u00ebrkasin m\u00eb t\u00eb pron\u00ebs, dometh\u00ebn\u00eb nj\u00eb sht\u00ebpi n\u00eb Franc\u00eb n\u00eb t\u00eb&#8230;&#8221;. Ajo duhet t\u00eb mos i p\u00ebrgjith\u00ebsojm\u00eb t\u00eb gjitha t\u00eb pron\u00ebs, e cila mund t\u00eb jet\u00eb n\u00eb Rusi, ose n\u00eb ndonj\u00eb vend tjet\u00ebr. Kjo \u00ebsht\u00eb m\u00ebnyra m\u00eb e sigurt\u00eb p\u00ebr t\u00eb shmangur konfliktet e zbatimit t\u00eb ligjit dhe t\u00eb panevojshme nd\u00ebrkomb\u00ebtare.&#8221;<\/p>\n<p>Yulia Kozhevnikova, &#8220;Tranio&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sipas nj\u00eb hulumtimi nga kompani Britanike Rightmove, 60% e bler\u00ebsit e pron\u00ebs jasht\u00eb shtetit jan\u00eb mbi 55 vje\u00e7, tashm\u00eb n\u00eb<\/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-619","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\/619","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=619"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts\/619\/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=619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/categories?post=619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/tags?post=619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}