{"id":620,"date":"2020-02-11T15:53:51","date_gmt":"2020-02-11T12:53:51","guid":{"rendered":"http:\/\/nalog.fr\/sqtaksat-ne-france\/"},"modified":"2020-02-11T15:53:51","modified_gmt":"2020-02-11T12:53:51","slug":"sqtaksat-ne-france","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sq\/sqtaksat-ne-france\/","title":{"rendered":"Taksat n\u00eb Franc\u00eb"},"content":{"rendered":"<p>Buxheti i Franc\u00ebs p\u00ebr m\u00eb shum\u00eb se 90 % t\u00eb p\u00ebrb\u00ebhet nga t\u00eb ardhurat e taksave. S\u00eb bashku n\u00eb Franc\u00eb, ka m\u00eb shum\u00eb se 200 lloje t\u00eb tatimeve, tarifave, detyrimeve dhe pagesave t\u00eb tjera t\u00eb detyrueshme; tyre normat dhe kushtet e mbledhjes jan\u00eb t\u00eb rishikohet \u00e7do vit.<\/p>\n<p>Tatimi rregullat e zbatueshme p\u00ebr paguesit, n\u00eb mas\u00eb t\u00eb madhe do t\u00eb varen nga fakti n\u00ebse ajo \u00ebsht\u00eb nj\u00eb taks\u00eb banor i Franc\u00ebs apo jo.<\/p>\n<p>N\u00eb Franc\u00eb tatimore banor\u00ebt jan\u00eb ata q\u00eb kan\u00eb fr\u00ebngjisht vendbanimit, ose vendi i banimit. N\u00eb p\u00ebrputhje franceze me ligj, pavar\u00ebsisht nga komb\u00ebsia domiciled n\u00eb Franc\u00eb, rr\u00ebfen se,<\/p>\n<ul>\n<li>i t\u00eb cilit kryesor vendi i banimit ose i familjes jan\u00eb n\u00eb Franc\u00eb;<\/li>\n<li>i cili kryen nj\u00eb veprimtari profesionale (t\u00eb paguar ose jo) n\u00eb vend, p\u00ebrve\u00e7 n\u00eb rastet kur aktiviteti i till\u00eb \u00ebsht\u00eb e nj\u00eb ndihm\u00ebse t\u00eb natyr\u00ebs;<\/li>\n<li>t\u00eb cilit qend\u00ebr t\u00eb interesit ekonomik, gjegj\u00ebsisht investime t\u00eb m\u00ebdha, ligjore adres\u00ebn e nd\u00ebrmarrjes, qendra e veprimtarive profesionale \u00ebsht\u00eb e vendosur n\u00eb Franc\u00eb.<\/li>\n<\/ul>\n<p>Si nj\u00eb rregull i P\u00ebrgjithsh\u00ebm, banor\u00ebt paguajn\u00eb taksat franceze Thesarit n\u00eb t\u00eb gjith\u00eb bot\u00ebn e tyre t\u00eb t\u00eb ardhurave: t\u00eb ardhurat nga biznesi dhe veprimtarit\u00eb profesionale, t\u00eb drejta pron\u00ebsore, t\u00eb ardhurat nga transaksionet e pasurive t\u00eb patundshme t\u00eb t\u00eb ardhurave t\u00eb marra n\u00eb form\u00ebn e dividend\u00ebve dhe interesit. Jo-rezident\u00ebve t\u00eb paguajn\u00eb taksa vet\u00ebm n\u00eb asetet e vendosur n\u00eb Franc\u00eb, dhe n\u00eb an\u00ebn tjet\u00ebr ka marr\u00eb n\u00eb Franc\u00eb, t\u00eb ardhura.<\/p>\n<p>Midis Franc\u00ebs dhe Federata ruse kan\u00eb nj\u00eb Marr\u00ebveshje p\u00ebr shmangien e taksimit t\u00eb dyfisht\u00eb, e cila lejon ruse tatimor rezident p\u00ebr t\u00eb shmangur pages\u00ebn e tatimit n\u00eb lidhje me t\u00eb nj\u00ebjtat t\u00eb ardhura dy her\u00eb. Kjo \u00ebsht\u00eb, shuma e paguar n\u00eb Franc\u00eb, tatimi mbi t\u00eb ardhurat dhe tatimit mbi fitimet kapitale mund t\u00eb kompensohet n\u00eb llogaritjen e shumave t\u00eb tatimit t\u00eb paguesh\u00ebm n\u00eb baz\u00eb t\u00eb rregullave t\u00eb ruse legjislacionin. T\u00eb tatimit n\u00eb pron\u00eb, n\u00eb p\u00ebrputhje me Marr\u00ebveshjen, do t\u00eb jet\u00eb e pagueshme vet\u00ebm n\u00eb Franc\u00eb.<\/p>\n<h2>Taksat kur blerja e pron\u00ebs<\/h2>\n<p>Kur t\u00eb blesh nj\u00eb sht\u00ebpi e nd\u00ebrtuar mbi pes\u00eb vjet m\u00eb par\u00eb, buxhetit t\u00eb shtetit dhe n\u00eb buxhetin e departamenteve dhe komunave, bler\u00ebsi paguan taksat e regjistrimit (les droits d&#8217;enregistrement). Shuma totale e taksa e regjistrimit \u00ebsht\u00eb e 5.81 % nga v\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 bler\u00eb objektin (n\u00eb departamentet e Indr, is\u00e8re dhe Morbihan \u00ebsht\u00eb 5.1 %). <\/p>\n<p>Kur ju blini nj\u00eb sht\u00ebpi \u00ebsht\u00eb paguar tatimi mbi vler\u00ebn e shtuar (la taxe sur la valeur ajout\u00e9e, TVA) n\u00eb shum\u00ebn prej 20 %, e cila shpesh \u00ebsht\u00eb p\u00ebrfshir\u00eb n\u00eb koston e pron\u00ebs s\u00eb fituar dhe tarifa n\u00eb shum\u00ebn e 0,71498 % i projektit kostoja.<\/p>\n<p>Kostoja e noterizime e transaksionit \u00ebsht\u00eb p\u00ebrllogaritur bazuar n\u00eb vler\u00ebn e objektit.<\/p>\n<\/p>\n<h3>Normat e noterit tarif\u00ebn e<br \/>\n Sipas Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>T\u00eb tatuesh\u00ebm<br \/>\nvlera e objektit,<br \/>\nmij\u00eb euro\n<\/th>\n<th>Shkalla e<\/th>\n<tr>\n<td>P\u00ebr 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>M\u00eb shum\u00eb se 60 mij\u00eb<\/td>\n<td>0,814 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u00ebr shembull, n\u00eb qoft\u00eb se bler\u00ebsi merr nj\u00eb apartament me nj\u00eb vler\u00eb totale prej 200 mij\u00eb Euro, p\u00ebr t\u00eb par\u00eb 6.5 mij\u00eb euro noterit tarif\u00ebn n\u00eb shum\u00ebn prej 256,425 p\u00ebr tjet\u00ebr 10.5 mij\u00eb Euro 170,835 Euro, at\u00ebher\u00eb 466,55 e 139.6 euro dhe 1 Euro respektivisht. N\u00eb fund, shum\u00ebn e noterit tarif\u00ebn \u00ebsht\u00eb 2 euro 033,41.<\/p>\n<h2>Taksat e posedimit t\u00eb pasurive t\u00eb patundshme<\/h2>\n<p>Pronar\u00ebt vit t\u00eb paguar nj\u00eb tatim n\u00eb pron\u00eb(la taxe fonci\u00e8re), dhom\u00eb tatimore (la taxe d&#8217;habitation).<\/p>\n<p>Madh\u00ebsia e pasurive t\u00eb tatimit t\u00eb varet nga madh\u00ebsia dhe vendndodhja e v\u00ebrtet\u00eb e pron\u00ebs dhe \u00ebsht\u00eb vendosur nga autoritetet tatimore, n\u00eb p\u00ebrputhje me kadastr\u00ebn dhe n\u00eb baz\u00eb t\u00eb qiras\u00eb kosto. Rezidenca tatimore, n\u00eb p\u00ebrputhje franceze me ligj, paguhen nga ata q\u00eb z\u00ebn\u00eb akomodimi n\u00eb 1 janar t\u00eb vitit aktual ose pronari ose qiramarr\u00ebsi. <\/p>\n<p>Sipas Lara Paranan, Drejtor i Departamentit t\u00eb Europ\u00ebs Lindore SI dhe Associ\u00e9s, norma e tatimit n\u00eb pron\u00eb p\u00ebr vitin e barabart\u00eb me 0.5 muaj t\u00eb qiras\u00eb, n\u00eb qoft\u00eb se qytetit, e cila \u00ebsht\u00eb strehimi, ka kompani. N\u00eb ekonomikisht m\u00eb i dob\u00ebt lokalitete norm\u00eb t\u00eb barabart\u00eb pagave p\u00ebr 1.5 muaj. Un\u00eb nuk do t\u00eb thot\u00eb qiras\u00eb s\u00eb tregut, dhe e kusht\u00ebzuar, e cila \u00ebsht\u00eb llogaritur n\u00eb baz\u00eb t\u00eb \u00e7mimit mesatar p\u00ebr konvencionale dhe sociale t\u00eb strehimit, dhe \u00ebsht\u00eb shum\u00eb m\u00eb pak se n\u00eb treg. Taxe d&#8217;habitation gjithashtu varet se sa mir\u00eb mbushur arkat e qytetit. N\u00eb m\u00eb t\u00eb &#8220;prapambetur&#8221; komunat madh\u00ebsia e saj \u00ebsht\u00eb e barabart\u00eb p\u00ebr t\u00eb &#8220;kusht\u00ebzuar&#8221; e qiras\u00eb mujore.<\/p>\n<p>P\u00ebr shembull, n\u00eb periferi t\u00eb Parisit, ku nuk jan\u00eb nd\u00ebrmarrjet me pronarin 100 m2, vlera e tregut e cila \u00ebsht\u00eb 500 mij\u00eb euro n\u00eb vit \u00ebsht\u00eb shpenzuar 800 euro p\u00ebr taxe fonci\u00e8re dhe t\u00eb nj\u00ebjta p\u00ebr t\u00eb taxe d&#8217;habitation. Nj\u00eb shembull tjet\u00ebr: n\u00eb periferi t\u00eb Parisit, ku nuk ka asnj\u00eb t\u00eb biznesit, pronari i pron\u00ebs (100 m2, 180 mij\u00eb euro) \u00ebsht\u00eb p\u00ebr t\u00eb paguar 850 euro n\u00eb vit taxe fonci\u00e8re dhe 900 euro p\u00ebr taxe d&#8217;habitation.<\/p>\n<p>&#8220;Blerja e nj\u00eb pasurie \u00ebsht\u00eb e nevojshme ku ka nd\u00ebrmarrjeve n\u00eb periferi t\u00eb Parisit (n\u00eb Veri-Per\u00ebndim), n\u00eb kryeqytet, n\u00eb bregun e (ka nj\u00eb zhvillim t\u00eb mir\u00eb infrastruktura turistike) dhe n\u00eb male. N\u00eb vendet me taksat m\u00eb t\u00eb ul\u00ebta, por e banimit \u00ebsht\u00eb m\u00eb e shtrenjt\u00eb \u2014 t\u00eb gjitha natyrale. P\u00ebr shembull, n\u00eb Lindje t\u00eb Parisit absolutisht asnj\u00eb tatimore n\u00eb saj\u00eb t\u00eb Disneyland&#8221;, thot\u00eb Lara Paranan.<\/p>\n<p>Sipas saj, pronar\u00ebt e fillore pron\u00ebs \u00ebsht\u00eb i liruar nga tatimi n\u00eb pes\u00eb vitet e para. Kushti kryesor \u00ebsht\u00eb q\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb drejt\u00eb t\u00eb plot\u00eb t\u00eb gjitha dokumentet e nevojshme, dhe q\u00eb \u00ebsht\u00eb shqet\u00ebsim t\u00eb realtors.<\/p>\n<p>P\u00ebrve\u00e7 k\u00ebsaj, ata t\u00eb cil\u00ebve asetet e kan\u00eb nj\u00eb vler\u00eb q\u00eb tejkalon shifr\u00ebn PREJ 1.3 milion euro, p\u00ebr t\u00eb paguar pasuri t\u00eb tatimit apo solidaritet tatimore ndaj shtetit (l&#8217;imp\u00f4t de solidarit\u00e9 sur la pasuri, ISF). Subjekt i tatimit ndonj\u00eb pasuri t\u00eb patundshme n\u00eb pron\u00ebsi. Norma e k\u00ebtij tatimi varet nga vlera e pron\u00ebs.<\/p>\n<\/p>\n<h3>Normat e noterit tarif\u00ebn e<br \/>\n Sipas Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>T\u00eb tatuesh\u00ebm<br \/>\nvlera e aseteve<br \/>\nmij\u00eb euro\n<\/th>\n<th>Norma %<\/th>\n<tr>\n<td>P\u00ebr 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>M\u00eb shum\u00eb se 10,000<\/td>\n<td>1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pasuria e tatimit zbatohet vet\u00ebm p\u00ebr individ\u00ebt dhe familjet e tyre. Vetmuarit paguajn\u00eb ISF ve\u00e7 e ve\u00e7, bashk\u00ebshort\u00ebt, cohabitants, dhe personat q\u00eb kan\u00eb p\u00ebrfunduar nj\u00eb civil solidariteti marr\u00ebveshje (PACS), s\u00eb bashku. Pron\u00eb e f\u00ebmij\u00ebve t\u00eb mitur tatohen s\u00eb bashku me pron\u00ebn e prind\u00ebrve t\u00eb tyre.<\/p>\n<h2>Tatimet mbi t\u00eb ardhurat dhe fitimi<\/h2>\n<p>Maksimal i taks\u00ebs mbi t\u00eb ardhurat (l imp\u00f4tsurlerevenu) arrin n\u00eb 45 %. P\u00ebrve\u00e7 norma baz\u00eb pronar\u00ebt e shum\u00eb t\u00eb ardhura t\u00eb larta (mbi 1 milion euro) t\u00eb paguajn\u00eb nj\u00eb shtes\u00eb 3-4 %.<\/p>\n<\/p>\n<h3>T\u00eb ardhurat normat e taksave n\u00eb Franc\u00eb<br \/>\n <\/h3>\n<table class=\"left\">\n<tbody>\n<th>T\u00eb Ardhurat Euro\n<\/th>\n<th>Normat %<\/th>\n<tr>\n<td>Deri n\u00eb 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>Mbi 1 000 000<\/td>\n<td>48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pronar\u00ebt t\u00eb cil\u00ebt d\u00ebshirojn\u00eb p\u00ebr t\u00eb pasuruar veten n\u00eb kurriz t\u00eb t\u00eb v\u00ebnia e pron\u00ebs me qira, jan\u00eb t\u00eb detyruar t\u00eb paguajn\u00eb tatimin mbi t\u00eb ardhurat me qira (l&#8217;imp\u00f4t surle t\u00eb ardhurat locatif). Baza e taks\u00ebs \u00ebsht\u00eb e qiras\u00eb t\u00eb ardhura m\u00eb pak koston e qiras\u00eb. Normat mund t\u00eb variojn\u00eb nga 5 deri n\u00eb 45 %. N\u00eb respekt t\u00eb banorit t\u00eb aplikohet nj\u00eb norm\u00eb t\u00eb shesht\u00eb prej 20 %. <\/p>\n<p>P\u00ebrve\u00e7 k\u00ebsaj, jo t\u00eb BE-s\u00eb banor\u00ebve t\u00eb k\u00ebsaj takse shtuar sociale akuza (pr\u00e9l\u00e8vements sociaux les), shkalla e t\u00eb cilave arrin n\u00eb 15.5 %. K\u00ebshtu, norm\u00ebn maksimale t\u00eb t\u00eb ardhurave nga qiraja p\u00ebr jo-rezident\u00ebt \u00ebsht\u00eb 60.5 %.<\/p>\n<p>Pronar\u00ebve t\u00eb cil\u00ebt me qira t\u00eb hap\u00ebsirave t\u00eb tyre me sip\u00ebrfaqe m\u00eb pak se 14 m2 30-45 euro\/m2 ose m\u00eb shum\u00eb (shuma varet nga komuna), t\u00eb paguar taksa vjetore. Norma e k\u00ebtij tatimi p\u00ebr mobiluar studios \u00ebsht\u00eb nj\u00eb maksimum prej 10 %.<\/p>\n<\/p>\n<h3>Shkalla tatimore mbi t\u00eb ardhurat me qira<br \/>\n Sipas Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>T\u00eb tatuesh\u00ebm<br \/>\nvlera e aseteve<br \/>\nmij\u00eb euro\n<\/th>\n<th>Norma %<\/th>\n<tr>\n<td>Deri n\u00eb 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>Ka edhe nj\u00eb tatim n\u00eb pron\u00ebn vakant (la taxe sur les logements vacants, TLV). Ata jan\u00eb subjekt i Unfurnished prona t\u00eb vendosura n\u00eb komunat me popullsi mbi 50 mij\u00eb njer\u00ebz. N\u00ebse prona nuk \u00ebsht\u00eb e uzurpuar p\u00ebr m\u00eb shum\u00eb se nj\u00eb vit, shkalla e papun\u00ebsis\u00eb \u00ebsht\u00eb 12.5 %, duke filluar nga viti i dyt\u00eb \u2014 25 %. Tatimi mbi fitimin llogaritet t\u00eb ardhurave nga qiraja, e cila \u00ebsht\u00eb llogaritur mbi baz\u00ebn e tregut t\u00eb bazuar n\u00eb karakteristikat e objektit. P\u00ebr t\u00eb par\u00eb nj\u00eb list\u00eb t\u00eb komunave n\u00eb t\u00eb cilat ekziston nj\u00eb vler\u00eb e zbraz\u00ebt t\u00eb pron\u00ebs n\u00eb vend Legifrance.gouv.fr.<\/p>\n<p>T\u00eb mobiluara banim n\u00eb dispozicion p\u00ebr afat t\u00eb shkurt\u00ebr (LMCT, vendndodhjen meubl\u00e9 terme ecourt), t\u00eb ardhurat vjetore nga e cila e tejkalon 32.9 mij\u00eb euro bie n\u00ebn kategorin\u00eb e p\u00ebrfitimeve (b\u00e9n\u00e9fices industriels et commerciaux, BIC), sepse t\u00eb ardhurat nga qiraja mujore jan\u00eb t\u00eb konsideruar nga autoritetet tatimore si industriale dhe aktivitete komerciale.<\/p>\n<p>N\u00eb k\u00ebt\u00eb rast, kontributet sociale dhe t\u00eb lidhura me taksat vet\u00ebm 50% t\u00eb shum\u00ebs nga t\u00eb ardhurat e fituara nga dh\u00ebnia me qira t\u00eb mobiluar strehim p\u00ebr afat t\u00eb shkurt\u00ebr me qira.<\/p>\n<p>Si nj\u00eb alternativ\u00eb e t\u00eb ardhurave nga qiraja mund t\u00eb zbritet:<\/p>\n<ul>\n<li>kostot e huamarrjes (interesit, tarif\u00eb t\u00eb p\u00ebrpunimit t\u00eb deklaratave, etj.);<\/li>\n<li>primet e sigurimit;<\/li>\n<li>shpenzimet q\u00eb lidhen me zyr\u00ebn;<\/li>\n<li>shpenzimet q\u00eb lidhen me blerjen, mir\u00ebmbajtje dhe riparim t\u00eb vog\u00ebl (m\u00eb pak se 500 Euro);<\/li>\n<li>shpenzimet personale;<\/li>\n<li>shpenzimet q\u00eb lidhen me blerjen e pasurive t\u00eb patundshme (Agjencia e pagesave dhe noteri);<\/li>\n<li>tarifat e ngarkuara nga condominium.<\/li>\n<\/ul>\n<p>Gjithashtu, qiramarr\u00ebsi mund t\u00eb jen\u00eb t\u00eb liruara nga pagesa e taksave vendore (p.sh. tatimi n\u00eb pron\u00eb).<\/p>\n<p>Me qira t\u00eb ardhurat e realizuara nga kompanit\u00eb \u00ebsht\u00eb tatohen n\u00eb shkall\u00eb prej 33.33 % t\u00eb t\u00eb ardhurave t\u00eb fituara minus shpenzimet e zhvler\u00ebsimit. Ky tatim \u00ebsht\u00eb imponuar Unfurnished banim n\u00eb dispozicion p\u00ebr afat t\u00eb gjat\u00eb me qira (minimum tri vite). <\/p>\n<p>Posedimi i franceze e patundshm\u00ebrive \u00ebsht\u00eb n\u00eb pron\u00ebsi t\u00eb kompanis\u00eb, \u00ebsht\u00eb e lidhur me pages\u00ebn e taks\u00ebs vjetore t\u00eb indirekte t\u00eb pron\u00ebsis\u00eb, e cila \u00ebsht\u00eb paguar n\u00eb nj\u00eb norm\u00eb prej 3 % t\u00eb vler\u00ebs s\u00eb tregut. Ai \u00ebsht\u00eb paguar nga pothuajse t\u00eb gjitha subjektet. Q\u00ebllimi i k\u00ebsaj takse \u00ebsht\u00eb p\u00ebr t\u00eb luftuar evazionin fiskal n\u00eb luksoze, fitimet kapitale dhe trash\u00ebgimi.<\/p>\n<p>Megjithat\u00eb, p\u00ebr shembull, civile kompani t\u00eb pasurive t\u00eb patundshme (la soci\u00e9t\u00e9 civile immobili\u00e8re SCI) jan\u00eb t\u00eb liruara nga tatimi, si\u00e7 jan\u00eb t\u00eb detyruar t\u00eb shpalosin aksioneret e tyre n\u00eb baz\u00eb t\u00eb k\u00ebrkes\u00ebs s\u00eb fr\u00ebngjisht autoritetet tatimore. T\u00eb liruara nga pagesa e tatimit dhe t\u00eb tjera francez apo kompani t\u00eb huaja t\u00eb regjistruara n\u00eb vendet q\u00eb kan\u00eb nj\u00eb marr\u00ebveshje me Franc\u00ebn n\u00eb dh\u00ebnien e informacionit p\u00ebr t\u00eb gjith\u00eb aksioner\u00ebt e kompanis\u00eb.<\/p>\n<h2>Kur shitjen e taksave<\/h2>\n<p>Dallimi n\u00eb mes t\u00eb \u00e7mimit n\u00eb t\u00eb cil\u00ebn objekti ishte bler\u00eb, dhe \u00e7mimi me t\u00eb cilin ai m\u00eb von\u00eb ishte shitur, t\u00eb tatuesh\u00ebm fitimet kapitale (l&#8217;imp\u00f4t sur les plus-vlerat immobili\u00e8res).<\/p>\n<p>Shitja e par\u00eb e pasurive t\u00eb paluajtshme nga banor\u00ebt mund t\u00eb jen\u00eb t\u00eb liruar nga taksa p\u00ebr fitimet kapitale.<\/p>\n<p>Pasuri e jo-rezident\u00ebt \u00ebsht\u00eb konsideruar si nj\u00eb e mesme e vendbanimit dhe, rrjedhimisht, jan\u00eb subjekt i tatimit mbi fitimet kapitale.<\/p>\n<p>P\u00ebr t\u00eb BE-s\u00eb banor\u00ebve norma e tatimit \u00ebsht\u00eb 19% p\u00ebr ruse tatimore banor\u00ebve \u00ebsht\u00eb 33.33 %. N\u00ebse nj\u00eb jo-rezident i Franc\u00ebs nuk \u00ebsht\u00eb rezident n\u00eb bashk\u00ebpunimin e Shteteve, t\u00eb tilla si Brunei apo Guatemala, shkalla e papun\u00ebsis\u00eb \u00ebsht\u00eb 75 %. <\/p>\n<p>N\u00ebse prona \u00ebsht\u00eb shitur pas pes\u00eb vjet pas marrjes, t\u00eb tatimit \u00ebsht\u00eb ulur p\u00ebr cardigo posedon m\u00eb shum\u00eb se pes\u00eb vjet. Kur shitjen e pas m\u00eb shum\u00eb se 22 vjet, prona \u00ebsht\u00eb automatikisht i liruar nga tatimi. P\u00ebr t\u00eb p\u00ebrcaktuar baz\u00ebn tatimore t\u00eb \u00e7mimit t\u00eb shitjes \u00ebsht\u00eb i zbritet \u00e7mimit t\u00eb blerjes dhe shpenzimet. <\/p>\n<p>Kur shitja e nj\u00eb sht\u00ebpi n\u00eb Franc\u00eb, ish-banor i fitimet kapitale (n\u00eb sasi jo m\u00eb shum\u00eb se 150 mij\u00eb euro) \u00ebsht\u00eb gjithashtu e liruara nga tatimi. P\u00ebr ta b\u00ebr\u00eb k\u00ebt\u00eb, tatimpaguesi duhet t\u00eb jet\u00eb nj\u00eb banor t\u00eb vendit p\u00ebr dy vjet para se t\u00eb largohej, dhe e banimit t\u00eb shitur brenda pes\u00eb vjet.<\/p>\n<p>Kur shitjen e nj\u00eb pron\u00eb, n\u00ebse t\u00eb ardhurat e kalon 50 milion\u00eb euro, dhe duhet t\u00eb paguajn\u00eb taksa shtes\u00eb, t\u00eb cilit norma varion nga 2 deri n\u00eb 6 %.<\/p>\n<h2>Trash\u00ebgimia e taksave<\/h2>\n<p>N\u00eb p\u00ebrputhje me ligjet e vendit franceze t\u00eb patundshme n\u00eb posedim t\u00eb nj\u00eb jo-rezident \u00ebsht\u00eb subjekt p\u00ebr trash\u00ebgimi tatimore (l&#8217;imp\u00f4t sur les successions). <\/p>\n<p>Fr\u00ebngjisht trash\u00ebgimin\u00eb e tatimit \u00ebsht\u00eb llogaritur n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb pron\u00ebs. P\u00ebrjashtimi nga taksat deri n\u00eb pasurin\u00eb q\u00eb kalon nga nj\u00eb bashk\u00ebshort n\u00eb nj\u00eb tjet\u00ebr. Kur ju t\u00eb transferimit t\u00eb pasurive t\u00eb patundshme n\u00eb nasledstvom prindit p\u00ebr f\u00ebmij\u00ebn normat jan\u00eb t\u00eb zbatueshme nga 5 deri n\u00eb 45 %. N\u00eb rastin e kalimit t\u00eb trash\u00ebgimis\u00eb p\u00ebr t\u00eb v\u00ebllez\u00ebrve dhe motrave t\u00eb zbatohen normat nga 35% deri n\u00eb 45 %, nip\u00ebrit dhe t\u00eb af\u00ebrmit deri n\u00eb shkall\u00ebn e kat\u00ebrt e farefisnore \u2014 norm\u00eb fikse 55 %, dhe personat e p\u00ebrb\u00ebr\u00eb n\u00eb marr\u00ebdh\u00ebnie me testator, n\u00eb 60 %.<\/p>\n<p>P\u00ebr ligj\u00ebrisht t\u00eb shmangur pages\u00ebn e trash\u00ebgimis\u00eb s\u00eb malagana, ajo \u00ebsht\u00eb e rekomanduar p\u00ebr \u00e7\u00ebshtje pron\u00ebsore ndaj kompanis\u00eb. N\u00eb k\u00ebt\u00eb rast, do t\u00eb zbatojn\u00eb ligjet e vendit rezident e cila ishte pronari.<\/p>\n<\/p>\n<h3>Shkalla e tatimit t\u00eb trash\u00ebgimis\u00eb<br \/>\n Sipas Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>T\u00eb tatuesh\u00ebm<br \/>\nvlera e aseteve<br \/>\nmij\u00eb euro\n<\/th>\n<th>Norma %<\/th>\n<tr>\n<td>P\u00ebr 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>M\u00eb shum\u00eb se 1 805 677<\/td>\n<td>45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ju lutem vini re se e m\u00ebsip\u00ebrme paraqet vet\u00ebm informata themelore n\u00eb lidhje me taksat n\u00eb Franc\u00eb. P\u00ebr t\u00eb kuptuar nuanca, p\u00ebr t\u00eb p\u00ebrcaktuar shum\u00ebn e sakt\u00eb t\u00eb tatimit dhe optimization do t\u00eb ju ndihmoj\u00eb t\u00eb v\u00ebrtetuar specialist i tatimeve n\u00eb Franc\u00eb. Tranio fuqimisht rekomandon q\u00eb ju t\u00eb konsultoheni me ato para n\u00ebnshkrimit t\u00eb marr\u00ebveshjes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Buxheti i Franc\u00ebs p\u00ebr m\u00eb shum\u00eb se 90 % t\u00eb p\u00ebrb\u00ebhet nga t\u00eb ardhurat e taksave. 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