{"id":2691,"date":"2020-02-14T01:53:10","date_gmt":"2020-02-13T22:53:10","guid":{"rendered":"http:\/\/nalog.fr\/trnasil-optimize-veraset-ve-intikal-vergisi-fransada\/"},"modified":"2020-02-14T01:53:10","modified_gmt":"2020-02-13T22:53:10","slug":"trnasil-optimize-veraset-ve-intikal-vergisi-fransada","status":"publish","type":"post","link":"https:\/\/nalog.fr\/tr\/trnasil-optimize-veraset-ve-intikal-vergisi-fransada\/","title":{"rendered":"Nas\u0131l optimize veraset ve intikal vergisi Fransa’da"},"content":{"rendered":"

Gibi di\u011fer bir\u00e7ok \u00fclkede, Fransa’da var, veraset ve intikal vergisi (la imp\u00f4t sur les successions). Onu \u00f6demek, hatta yurt d\u0131\u015f\u0131 yerle\u015fiklerin. S\u0131n\u0131flar ula\u015fabilir, birka\u00e7 on bin euro.<\/p>\n

\u00abKural olarak, al\u0131c\u0131lar d\u00fc\u015f\u00fcnme hakk\u0131nda vergi optimizasyonu, e\u011fer al\u0131m miktar\u0131 a\u015fan 500 bin euro. Bu durumda, daha az pahal\u0131 gayrimenkul, veraset ve intikal vergisi b\u00f6yle \u00f6nemli bir\u00bb,\u2014 diyor Elena Chernysheva, sat\u0131\u015f m\u00fcd\u00fcr\u00fc Tranio.com.<\/p>\n

\u00d6dememek i\u00e7in veraset ve intikal vergisi sadece baz\u0131 aile \u00fcyeleri. Di\u011fer t\u00fcm \u00e7\u00f6z\u00fcmler yoktur, d\u0131\u015f\u0131nda b\u0131rakma ge\u00e7irilen mal. Ancak birka\u00e7 yasal yollardan yapmak i\u00e7in miras\u00e7\u0131lar\u0131 i\u00e7in \u00f6denen daha az.<\/p>\n

Askere aile ba\u011flar\u0131<\/h2>\n

Vergi, veraset ve intikal vergisine tabi olmayan bir mal ge\u00e7er bir e\u015f di\u011ferine de aktar\u0131rken, miras orta\u011f\u0131 uzant\u0131l\u0131 dosya ile \u00f6len PACS (sivil s\u00f6zle\u015fme dayan\u0131\u015fma). Di\u011fer t\u00fcm miras\u00e7\u0131lar\u0131 \u00f6deme oran\u0131 5 %60 de\u011ferine ba\u011fl\u0131 olarak, mal ve akrabal\u0131k derecesine.<\/p>\n

Bu vergi de \u00f6denmez veya karde\u015fleri \u00f6len, s\u00fcrekli onunla ya\u015fad\u0131m be\u015f y\u0131l \u00f6l\u00fcm\u00fcnden \u00f6nce, evli (bo\u015fanm\u0131\u015f ya da vard\u0131 \u0432\u0434\u043e\u0432\u0446\u0430\u043c\u0438) ve 50 ya\u015f \u00fcst\u00fc ya da vard\u0131 \u043d\u0435\u0442\u0440\u0443\u0434\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u044b\u043c\u0438 hastal\u0131\u011f\u0131 nedeniyle.<\/p>\n

Baz\u0131 category miras\u00e7\u0131lar\u0131 koydu vergi indirimleri.<\/p>\n<\/p>\n

\u0130ndirim veraset ve intikal vergisi
farkl\u0131 kategoriler i\u00e7in miras\u00e7\u0131lar\u0131<\/h3>\n\n\n\n\n\n\n\n\n\n
Kategori
miras\u00e7\u0131lar<\/th>\n		Vergi indirimi,
euro<\/td>\n<\/tr>\n
\u00c7ocuklar, ebeveynler,
dedesi,
b\u00fcy\u00fck b\u00fcy\u00fckannesi
ve b\u00fcy\u00fck dedesi<\/th>\n		100 000<\/td>\n<\/tr>\n
Torunlar\u0131 ve torunlar\u0131n\u0131n torunlar\u0131<\/th>\n001 594<\/td>\n<\/tr>\n
Karde\u015flerim<\/th>\n015 932<\/td>\n<\/tr>\n
Ye\u011fenleri<\/th>\n007 967<\/td>\n<\/tr>\n
\u00d6z\u00fcrl\u00fc<\/th>\n159 325<\/td>\n<\/tr>\n
Di\u011fer<\/th>\n001 594<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Yani aktar\u0131l\u0131rken, miras, \u00f6rne\u011fin, anne-babadan \u00e7ocuklara vergi miras de\u011fil tabi 100 bin euro toplam maliyet \u00f6zellik.<\/p>\n

Olmak, \u00f6zel \u015fartlar alt\u0131nda<\/h2>\n

\u0130tibaren veraset ve intikal vergisi muaf miras\u00e7\u0131lar\u0131 ma\u011fdur sava\u015flar ve ter\u00f6r olaylar\u0131, sava\u015f, \u00f6l\u00fcm s\u0131ras\u0131nda askeri operasyonlar, itfaiye, polis, jandarma, g\u00fcmr\u00fck yetkilileri, \u00f6l\u00fc bir g\u00f6rev.<\/p>\n

Ayr\u0131ca, veraset ve intikal vergisi de\u011fil \u00f6denir aktar\u0131rken, gayrimenkul, kay\u0131tl\u0131 an\u0131t\u0131 gibi tarih. K\u0131smen vergisinden muaf olanlar al\u0131r, miras yoluyla tar\u0131m arazileri ve orman arazileri.<\/p>\n

\u00abPar\u00e7alamak\u00bb m\u00fclkiyet hakk\u0131<\/h2>\n

Frans\u0131z hukukunda bir kavram var \u00abpar\u00e7alama\u00bb m\u00fclkiyet (d\u00e9membrement de propri\u00e9t\u00e9): ne zaman, \u00f6rne\u011fin, ebeveyne ait intifa hakk\u0131 (kullan\u0131m hakk\u0131 gayrimenkul) ve varisi-o\u011flu \u2014 nue propri\u00e9t\u00e9 (m\u00fclkiyet hakk\u0131 olmaks\u0131z\u0131n, kullan\u0131m, ya da sadece duvar).<\/p>\n

\u00abPar\u00e7alamak\u00bb m\u00fclkiyet azalt\u0131r veraset ve intikal vergisi %40-50. Vergi hesaplan\u0131r maliyet pay\u0131 nue propri\u00e9t\u00e9. \u00d6rne\u011fin, e\u011fer baba iletir varisi gayrimenkul kullan\u0131m hakk\u0131n\u0131n (yani, sadece bir duvar) de\u011feri 260 bin euro, 59 ya\u015f\u0131nda, vergi oran\u0131, 4 194 euro, 62 y\u0131l 9 394 euro. Daha \u00f6nce bir anne \u00ab\u0440\u0430\u0441\u0447\u043b\u0435\u043d\u044f\u044e\u0442\u00bb m\u00fclkiyet, daha az \u00e7ocuklar \u00f6d\u00fcyorlar. \u00d6l\u00fcm\u00fcnden sonra ebeveyn varisi al\u0131r, intifa hakk\u0131, geri tam bir m\u00fclkiyet hakk\u0131 \u00f6demeden bu ek vergi.<\/p>\n

\u00d6deme mal SCI ve kredi almak<\/h2>\n

SC\u0130 \u2014 Sivil firmas\u0131 ile ilgili gayrimenkul (la soci\u00e9t\u00e9 civile \u0131mmobili\u00e8re). Gayrimenkul kredileri sat\u0131n al\u0131rken bu \u015firket i\u00e7in \u00f6nemli \u00f6l\u00e7\u00fcde azal\u0131r vergisi, veraset ve intikal vergisi.<\/p>\n

Gitmek gerekir gibi a\u015famalar\u0131: kurmak SC\u0130, sat\u0131n almak i\u00e7in bu \u015firkete emlak kredi, \u00abpar\u00e7alamak\u00bb m\u00fclkiyet ve g\u00f6nder onu dar varisi. Ba\u011f\u0131\u015f ipotek tutar\u0131 d\u00fc\u015f\u00fcl\u00fcr maliyet pay\u0131 SC\u0130. \u00d6rnek: babam 59 ya\u015f\u0131nda ge\u00e7irdi\u011fi bir hediye \u00f6zelli\u011fi bir kal\u0131nt\u0131 kredi 50 bin euro, bu hisse i\u00e7in m\u00fclkiyet olmadan kullan\u0131m haklar\u0131 (nue-propri\u00e9t\u00e9) de\u011ferlendirilen 105 bin euro (%50 210 bin toplam maliyet). Bu durumda, vergi miktar\u0131 sadece 250 eur.<\/p>\n

\u00abGayrimenkul sat\u0131n SC\u0130 \u2014 en yayg\u0131n yolu, zevk i\u00e7in ek olarak, b\u00fcy\u00fck \u00f6l\u00e7\u00fcde azaltmak i\u00e7in veraset ve intikal vergisi. Sivil bir \u015firket olu\u015fturabilir, en az bir iki ki\u015fi maksimum kat\u0131l\u0131mc\u0131 say\u0131s\u0131 s\u0131n\u0131rl\u0131 de\u011fil\u00bb,\u2014 diyor Elena Chernysheva.<\/p>\n

Hayat sigortas\u0131 yat\u0131r\u0131m<\/h2>\n

Hayat sigortas\u0131 (assurance-vie) g\u00f6nderebilir vergi \u00f6demeden mal kadar de\u011fer 152,5 bin euro d\u0131\u015f\u0131nda, akrabal\u0131k derecesine g\u00f6re. Bu y\u00f6ntem, \u00e7al\u0131\u015f\u0131r durumda, e\u011fer sigortal\u0131n\u0131n prim \u00f6demi\u015f ula\u015fmak i\u00e7in 70 y\u0131l. E\u011fer bir miktar yararlan\u0131c\u0131 a\u015fan 902 838 euro (indirim sonras\u0131), veraset ve intikal vergisi oran\u0131 ise %25 miktar\u0131 daha az 20 %.<\/p>\n

Transfer \u00f6zelli\u011fi her 15 y\u0131l<\/h2>\n

Vergi indirim dikkate al\u0131n\u0131r her 15 y\u0131ld\u0131r. Yani, temkinli ebeveynler her 15 y\u0131ld\u0131r aktarmak i\u00e7in 100 bin euro vergi \u00f6demeden (200 bin, e\u011fer bu esnada her iki ebeveyn, ya da 400 bin euro, e\u011fer iki ebeveyn iletme \u00f6zelli\u011fi, iki \u00e7ocuk).<\/p>\n

Julia \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.com<\/p>\n","protected":false},"excerpt":{"rendered":"

Gibi di\u011fer bir\u00e7ok \u00fclkede, Fransa’da var, veraset ve intikal vergisi (la imp\u00f4t sur les successions). Onu \u00f6demek, hatta yurt d\u0131\u015f\u0131<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-2691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fransada-vergi-bilgileri"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"tr","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":false,"content":false,"excerpt":false},"sr":{"title":false,"content":false,"excerpt":false},"tr":{"title":true,"content":true,"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\/tr\/wp-json\/wp\/v2\/posts\/2691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/comments?post=2691"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/posts\/2691\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/media?parent=2691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/categories?post=2691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/tags?post=2691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}