{"id":2696,"date":"2020-02-14T01:55:18","date_gmt":"2020-02-13T22:55:18","guid":{"rendered":"http:\/\/nalog.fr\/trvergi-fransada\/"},"modified":"2020-02-14T01:55:18","modified_gmt":"2020-02-13T22:55:18","slug":"trvergi-fransada","status":"publish","type":"post","link":"https:\/\/nalog.fr\/tr\/trvergi-fransada\/","title":{"rendered":"Vergi Fransa&#8217;da"},"content":{"rendered":"<p>Fransa b\u00fct\u00e7e fazla %90 olu\u015fur bu vergi gelirleri. Birlikte Fransa&#8217;da \u00f6ng\u00f6r\u00fclen 200&#8217;den fazla \u00e7e\u015fit vergiler, \u00fccretler, har\u00e7lar ve di\u011fer zorunlu \u00f6demeler; onlar\u0131n oranlar\u0131 ve \u015fartlar \u015farj her y\u0131l g\u00f6zden ge\u00e7irilir.<\/p>\n<p>Vergi kurallar\u0131, uygulanan ve m\u00fckellefi, b\u00fcy\u00fck \u00f6l\u00e7\u00fcde ba\u011fl\u0131d\u0131r, o resident Fransa ya da hay\u0131r.<\/p>\n<p>Fransa&#8217;da vergi ikamet tan\u0131nan olanlar frans\u0131zca \u0434\u043e\u043c\u0438\u0446\u0438\u043b\u0438\u0439 veya daimi ikamet. Frans\u0131z kanunlar\u0131na g\u00f6re, ne olursa olsun vatanda\u015fl\u0131k \u0434\u043e\u043c\u0438\u0446\u0438\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c Fransa&#8217;da tan\u0131nan biri<\/p>\n<ul>\n<li>kimin ana ikamet veya aile Fransa&#8217;da;<\/li>\n<li>kim ta\u015f\u0131r mesleki faaliyetleri (\u00fccretli ya da de\u011fil) \u00fclke genelinde, durumlar d\u0131\u015f\u0131nda, ne zaman b\u00f6yle bir etkinlik giyer yard\u0131mc\u0131 karakter;<\/li>\n<li>kimin merkezi ekonomik \u00e7\u0131karlar\u0131, yani temel yat\u0131r\u0131m, kay\u0131tl\u0131 adresi, kurumsal, merkezi, mesleki, Fransa.<\/li>\n<\/ul>\n<p>Genel bir kural olarak, yerle\u015fik bir \u00fclkenin vergi \u00f6deyecektir frans\u0131z hazine ile onun t\u00fcm d\u00fcnya gelirleri: gelir, i\u015f ve i\u015f faaliyetleri, telif geliri gayrimenkul i\u015flemleri, elde edilen gelir temett\u00fc ve faiz. Yurt d\u0131\u015f\u0131 yerle\u015fiklerin \u00f6deme sadece emlak vergileri, bulunan, Fransa&#8217;da ve di\u011fer elde edilen Fransa&#8217;da gelir.<\/p>\n<p>Aras\u0131nda Fransa ve Rusya Federasyonu vard\u0131r Anla\u015fmas\u0131, \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131, izin, rus vergi m\u00fckelleflerine, vergi \u00f6dememek a\u00e7\u0131s\u0131ndan tek gelir \u00e7ift. Yani toplam\u0131 \u00f6denen Fransa&#8217;da gelir vergisi ve sermaye kazanc\u0131 vergisi mahsup edilebilir hesaplan\u0131rken tutarlarda vergi \u00f6denecek kurallar\u0131na g\u00f6re rus mevzuat. Emlak vergisi, S\u00f6zle\u015fme uyar\u0131nca, \u00f6denmesi gerekmektedir Fransa&#8217;da sadece.<\/p>\n<h2>Vergiler emlak sat\u0131n al\u0131rken<\/h2>\n<p>Konut sat\u0131n alma, in\u015fa, be\u015f y\u0131l \u00f6nce, devlet b\u00fct\u00e7esi, \u00fclkenin b\u00fct\u00e7e departmanlar ve kom\u00fcnler al\u0131c\u0131 \u00f6der kay\u0131t \u00fccretleri (les droits d&#8217;or enregistrement). Toplam boyutu, kay\u0131t \u00fccretleri ise 5,81 % yer v\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 sat\u0131lan bir nesne (departmanlar\u0131nda \u0131ndre merkezinde, Isere ve Morbihan \u2014 5,1 %). <\/p>\n<p>Yeni bir bina al\u0131rken \u00f6denen KDV (la takse sur la valeur ajout\u00e9e, TVA) %20, en s\u0131k maliyetine dahil edilen gayrimenkul ve \u00fccreti 0,71498 fiyat\u0131n\u0131n%.<\/p>\n<p>Maliyeti noter i\u015flem hesaplan\u0131r maliyet nesnesi.<\/p>\n<\/p>\n<h3>Bahis noter toplama<br \/>\n G\u00f6re, Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Vergiye tabi<br \/>\nnesnenin de\u011feri,<br \/>\nbin euro\n<\/th>\n<th>Bahis<\/th>\n<tr>\n<td>6500 kadar<\/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>60 bin<\/td>\n<td>0,814 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00d6rne\u011fin, e\u011fer bir al\u0131c\u0131 sat\u0131n ald\u0131 daire toplam de\u011feri 200 bin euro, ilk 6,5 bin euro noterlik \u00fccret tutar\u0131nda 256,425 eur, a\u015fa\u011f\u0131daki 10,5 bin euro 170,835 euro, ileri \u2014 466,55 euro ve 1 139,6 euro idi. Sonu\u00e7 olarak, miktar noter toplama noktas\u0131 2 033,41 euro.<\/p>\n<h2>Vergi gayrimenkul sahibi<\/h2>\n<p>Sahipleri her y\u0131l emlak vergisi \u00f6demek(la takse fonci\u00e8re), konaklama vergisi (la numaras\u0131 d&#8217;habitation).<\/p>\n<p>Boyut emlak vergisi ba\u011fl\u0131d\u0131r, alan ve konumu, gayrimenkul ve vergi otoriteleri taraf\u0131ndan y\u00fcklenir g\u00f6re \u043a\u0430\u0434\u0430\u0441\u0442\u0440\u043e\u043c ve g\u00f6re kira de\u011feri. Konaklama vergisi, frans\u0131z kanunlar\u0131na g\u00f6re, \u00f6denecek olanlar i\u00e7in ideal bir konut i\u00e7in, 1 ocak cari y\u0131l herhangi bir sahibi ya da kirac\u0131. <\/p>\n<p>G\u00f6re, Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d, m\u00fcd\u00fcr Do\u011fu Avrupa AS et Associ\u00e9s, emlak vergisi oran\u0131 y\u0131ll\u0131k e\u015fde\u011fer maliyet 0,5 ayl\u0131k kira, bir \u015fehir, i\u00e7inde bulundu\u011fu konut, i\u015fletmeler. Ekonomik olarak daha zay\u0131f yerle\u015fim oran\u0131 e\u015fittir \u00fccretleri 1,5 ay. Demek piyasa kiralama ve ko\u015fullu bir g\u00f6re hesaplan\u0131r orta, fiyat normal ve sosyal konut, ve \u00e7ok daha az de\u011fer bir pazar. Numaras\u0131 d&#8217;habitation de ba\u011fl\u0131d\u0131r, ne kadar iyi, dolu bir hazine sunuyor. En \u00abgeri kalm\u0131\u015f\u00bb belediyelerde boyutu e\u015fittir \u00abko\u015fullu\u00bb bir ayl\u0131k kira.<\/p>\n<p>\u00d6rne\u011fin, Paris banliy\u00f6lerinde oldu\u011fu i\u015fletmeler, sahibinden emlak 100 m2, piyasa de\u011feri olan 500 bin euro, y\u0131lda gider 800 euro takse fonci\u00e8re ve bir o kadar numaras\u0131 d&#8217;habitation. Ba\u015fka bir \u00f6rnek: Paris banliy\u00f6lerinde, nerede i\u015fletmelerin sahibi konut (100 m2, 180 bin euro) \u00f6d\u00fcyor 850 euro bir y\u0131l takse fonci\u00e8re ve 900 eur numaras\u0131 d&#8217;habitation.<\/p>\n<p>\u00abGayrimenkul sat\u0131n almak i\u00e7in gerekli oldu\u011fu yerde kurumsal banliy\u00f6lerinde Paris (kuzey-bat\u0131), ba\u015fkenti k\u0131y\u0131lar\u0131 (orada iyi geli\u015fmi\u015f bir turizm altyap\u0131s\u0131) ve da\u011flarda. Bu gibi yerlerde vergi d\u00fc\u015f\u00fck, ama konut daha pahal\u0131 \u2014 t\u00fcm do\u011fal. \u00d6rne\u011fin, do\u011fu Paris&#8217;in vergi yok gibi Disneyland&#8217;a\u00bb diyor Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n<p>Ona g\u00f6re, sahipleri i\u00e7in birincil emlak piyasas\u0131 tamamen vergiden muaft\u0131r. ilk be\u015f y\u0131l i\u00e7inde. Ana durum \u2014 do\u011fru doldurmak i\u00e7in gerekli t\u00fcm belgeler, bu da bak\u0131m emlak\u00e7\u0131lar.<\/p>\n<p>Bunun d\u0131\u015f\u0131nda, bu kimin varl\u0131klar\u0131 \u00fclkede var maliyeti fazla 1.3 milyon euro \u00f6denen servet vergisi veya vergi dayan\u0131\u015fma durum (la imp\u00f4t de solidarit\u00e9 sur la fortune, ISF). Vergiye tabi herhangi bir ta\u015f\u0131nmaz mal, sahip olunan. Oranlar\u0131 bu vergi de\u011ferine ba\u011fl\u0131 \u00f6zellik.<\/p>\n<\/p>\n<h3>Bahis noter toplama<br \/>\n G\u00f6re, Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Vergiye tabi<br \/>\nvarl\u0131k de\u011feri,<br \/>\nbin euro\n<\/th>\n<th>Oran\u0131, %<\/th>\n<tr>\n<td>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>En fazla 10 000<\/td>\n<td>1,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Servet vergisi i\u00e7in ge\u00e7erlidir, bireyler ve onlar\u0131n aileleri. Yaln\u0131z insanlar \u00f6deme ISF ayr\u0131 ayr\u0131, e\u015f, ev ve ki\u015finin s\u00f6zle\u015fme imzalayan sivil s\u00f6zle\u015fme dayan\u0131\u015fma (PACS),\u2014 birlikte. Bu durumda, m\u00fclkiyet re\u015fit olmayan \u00e7ocuklar i\u00e7in vergi ile birlikte mal\u0131 ebeveynleri.<\/p>\n<h2>Vergi, gelir ve kar<\/h2>\n<p>Maksimum bahis gelir vergisi (la imp\u00f4tsurlerevenu), %45 ula\u015f\u0131r. Bunun \u00fczerine temel bir oranda sahipleri y\u00fcksek gelir (1 milyon euro) ek \u00f6deme ve %3-4.<\/p>\n<\/p>\n<h3>Gelir vergisi oranlar\u0131 Fransa&#8217;da<br \/>\n <\/h3>\n<table class=\"left\">\n<tbody>\n<th>Gelir, euro\n<\/th>\n<th>Oranlar\u0131, %<\/th>\n<tr>\n<td>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>\u00dczerinde 1 000 000<\/td>\n<td>48-49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sahipleri, isteyen pahas\u0131na kendilerini zenginle\u015ftirmek i\u00e7in m\u00fclkiyet kiralama, bor\u00e7lu vergi \u00f6demek i\u00e7in kira geliri (la imp\u00f4t surle revenu locatif). Vergiye tabi taban \u2014 kira geliri eksi giderler kira. Oranlar\u0131 de\u011fi\u015febilir 5 ila 45 %. \u0130le ilgili yurt d\u0131\u015f\u0131 yerle\u015fiklerin i\u00e7in ge\u00e7erli d\u00fcz oran\u0131 %20. <\/p>\n<p>Ayr\u0131ca, yurt d\u0131\u015f\u0131 yerle\u015fiklerin i\u00e7in, AB&#8217;N\u0130N bu vergi eklenir sosyal \u00fccretler (les pr\u00e9l\u00e8vements sociaux), faiz oran\u0131 olan agrega ise 15,5 %. Bu nedenle, maksimum bahis kira geliri yurt d\u0131\u015f\u0131 yerle\u015fiklerin i\u00e7in ise 60,5 %.<\/p>\n<p>Ev sahipleri, almaya hak kazan\u0131r odan\u0131n alan\u0131 en az 14 m2 i\u00e7in 30-45 euro\/m2 ve daha fazla (miktar ba\u011fl\u0131d\u0131r belediyesi), \u00f6deme i\u00e7in ekstra y\u0131ll\u0131k vergi. Oran, bu vergi i\u00e7in d\u00f6\u015fenmi\u015f st\u00fcdyolar\u0131 ise en \u00e7ok %10.<\/p>\n<\/p>\n<h3>Vergi oranlar\u0131 kira geliri<br \/>\n G\u00f6re, Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Vergiye tabi<br \/>\nvarl\u0131k de\u011feri,<br \/>\nbin euro\n<\/th>\n<th>Oran\u0131, %<\/th>\n<tr>\n<td>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>Orada da vergi bo\u015f bir gayrimenkul (la takse sur les logements vacants TLV). Onlara tabi \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 nesneler kom\u00fcnler n\u00fcfusa sahip 50&#8217;den fazla bin ki\u015fi. E\u011fer b\u00f6yle bir \u00f6zellik kal\u0131r de\u011fil me\u015fgul bir y\u0131l, faiz oran\u0131 ise %12,5 oran\u0131nda, ikinci y\u0131l\u0131nda ba\u015flayan ve 25 %. Vergisi ile \u0432\u043c\u0435\u043d\u0435\u043d\u043d\u043e\u0433\u043e kira geliri, hesaplanan verileri temelinde pazar ile verilen nesne \u00f6zellikleri. Bir listesini g\u00f6rmek i\u00e7in, kom\u00fcnler, hangi tahsil \u043d\u0430\u043b\u043e\u0433\u043d\u0430 bo\u015f emlak, sitede Legifrance.gouv.fr.<\/p>\n<p>Mobilyal\u0131 konut, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f k\u0131sa bir s\u00fcrede (LMCT, location meubl\u00e9 ecourt terme), y\u0131ll\u0131k geliri a\u015fan 32,9 bin euro, kategori alt\u0131nda d\u00fc\u015f\u00fcyor avantajlar (b\u00e9n\u00e9fices industriels et commerciaux, BIC), \u00e7\u00fcnk\u00fc geliri ayl\u0131k kira kabul edilir vergi daireleri, sanayi ve ticari faaliyetler.<\/p>\n<p>Bu durumda, sosyal katk\u0131 ve ilgili vergi \u00fccreti sadece 50 oran\u0131nda elde edilen gelir teslim mobilyal\u0131 l\u00fcks k\u0131sa vadeli finansal kiralama.<\/p>\n<p>Alternatif olarak, biri kira geliri olabilir kesilir:<\/p>\n<ul>\n<li>bor\u00e7lanma maliyetleri (faiz, i\u015flem \u00fccreti tablolar, vb);<\/li>\n<li>sigorta primleri;<\/li>\n<li>masraf y\u00f6netimi ile ilgili;<\/li>\n<li>sat\u0131n alma ile ilgili giderleri, bak\u0131m ve onar\u0131m (en az 500\u20ac);<\/li>\n<li>ki\u015fisel harcamalar;<\/li>\n<li>giderleri ile ilgili sat\u0131n alma gayrimenkul (komisyon ajans\u0131 ve noter);<\/li>\n<li>\u00fccretleri, vergileri \u0432\u043a\u043e\u043d\u0434\u043e\u043c\u0438\u043d\u0438\u0443\u043c\u0430\u0445.<\/li>\n<\/ul>\n<p>Ayr\u0131ca kirac\u0131 muaf vergi yerel vergi (\u00f6rne\u011fin emlak vergisi).<\/p>\n<p>Kira geliri elde edilen \u015firketlerle vergilendirilir \u00f6\u011fe 33.33 % dan elde edilen gelir eksi giderleri ve amortisman. Bu vergiye tabi \u043d\u0435\u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 konut, \u0441\u0434\u0430\u044e\u0449\u0435\u0435\u0441\u044f uzun vadeli kiralama (en az \u00fc\u00e7 y\u0131l). <\/p>\n<p>Sahibi frans\u0131z gayrimenkul ta\u015f\u0131yan bir \u015firket, tabi \u00f6denmesi, y\u0131ll\u0131k vergisi dolayl\u0131 bulundurma, \u00f6denecek olan oran\u0131 %3, piyasa de\u011feri. Onu \u00f6demek i\u00e7in hemen hemen t\u00fcm t\u00fczel ki\u015filer. Bunun amac\u0131, vergi \u2014 kar\u015f\u0131 ka\u00e7\u0131rma, vergi \u00f6deme, l\u00fcks, sermaye kazan\u00e7lar\u0131 ve devralma.<\/p>\n<p>Ancak, \u00f6rne\u011fin, sivil \u015firket i\u015flemleri ile gayrimenkul (la soci\u00e9t\u00e9 civile \u0131mmobili\u00e8re, SCI) muaf bu verginin if\u015fa hakk\u0131nda bilgi pay talep \u00fczerine frans\u0131z vergi m\u00fcfetti\u015fli\u011fi. Muaf vergi ve di\u011fer frans\u0131z veya yabanc\u0131 \u015firketlerin kay\u0131tl\u0131 \u00fclkelerde olan bir d\u00fczenleme ile Fransa bildirimi hakk\u0131nda bilgi t\u00fcm hissedarlar bir \u015firket.<\/p>\n<h2>Vergi satarken<\/h2>\n<p>Fiyat\u0131 aras\u0131ndaki fark hangi nesne taraf\u0131ndan sat\u0131n al\u0131nd\u0131, ve ne pahas\u0131na, hangi o daha sonra sat\u0131ld\u0131, vergiye tabi sermaye kazanc\u0131 (la imp\u00f4t sur les plus-values immobili\u00e8res).<\/p>\n<p>\u0130lk gayrimenkul sat\u0131\u015f sakinleri iadesi vergi sermaye kazan\u00e7lar\u0131.<\/p>\n<p>Yurt d\u0131\u015f\u0131 yerle\u015fiklerin gayrimenkul olarak g\u00f6r\u00fclen ikincil ikamet yeri ve, s\u0131ras\u0131yla, onlardan \u00fccret, sermaye kazanc\u0131 vergisi.<\/p>\n<p>\u0130\u00e7in AB vatanda\u015flar\u0131ndan vergi oran\u0131 %19, rus vergi sakinleri \u00f6\u011fe 33.33 %. E\u011fer m\u00fckellef Fransa mukimi olmayan bir \u00e7al\u0131\u015fan, \u00f6rne\u011fin devlet, Brunei ya da Guatemala, oran\u0131 %75. <\/p>\n<p>E\u011fer gayrimenkul sat\u0131l\u0131k ge\u00e7tikten sonra, be\u015f y\u0131l sonra sat\u0131n alma, vergi azald\u0131\u011f\u0131 i\u00e7in \u043a\u0430\u0436\u0434\u044b\u0439\u0433\u043e\u0434 sahip en fazla be\u015f y\u0131l. Sat\u0131\u015f\u0131 ge\u00e7tikten sonra 22 y\u0131l\u0131 a\u015fk\u0131n bir s\u00fcredir gayrimenkul otomatik olarak sal\u0131nan bu vergi. Belirlemek i\u00e7in vergiye tabi baz sat\u0131\u015f fiyatlar\u0131 kesilir fiyat ve sat\u0131n alma giderleri. <\/p>\n<p>Konut sat\u0131\u015f\u0131 Fransa&#8217;da eski sakinleri sermaye kazan\u00e7lar\u0131 (tutar\u0131 en fazla 150 bin euro) de muaf vergi. Bunun i\u00e7in vergi m\u00fckellefi mi kalacak ikamet \u00fclke, iki y\u0131l \u00f6nce \u00e7\u0131k\u0131\u015f ve konut sat\u0131ld\u0131 \u2014 be\u015f y\u0131l i\u00e7inde.<\/p>\n<p>Gayrimenkul sat\u0131\u015f\u0131 halinde gelir 50 bin euro tutar\u0131nda ek vergi oran\u0131 olan de\u011fi\u015fir 2 ila %6.<\/p>\n<h2>Veraset ve intikal vergisi<\/h2>\n<p>\u00dclkenin yasalar\u0131na g\u00f6re, frans\u0131z gayrimenkul, elinde bulunan m\u00fckellef, vergiye tabi miras (la imp\u00f4t sur les successions). <\/p>\n<p>Frans\u0131zca veraset ve intikal vergisi hesaplan\u0131r maliyet esas nesne. Vergisiz mal gider bir e\u015f ba\u015fka. Aktar\u0131rken emlak \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e\u043e\u0442 ebeveynler \u00e7ocuklara uygulanan oranlar\u0131 5 %45. Bu durumda, miras devri karde\u015flerimize uygulanan oranlar\u0131 35 %45 %, ye\u011fenleri ve yak\u0131nlar\u0131 kadar d\u00f6rd\u00fcnc\u00fc derece akrabal\u0131k \u2014 sabit oran 55 % ve ki\u015filere de\u011fil, olu\u015fan vasiyet\u00e7i akrabalar\u0131, \u2014 60 %.<\/p>\n<p>Yasal olarak \u00f6dememek \u043d\u0430\u043b\u043e\u0433\u0430\u043d\u0430 miras, \u00e7\u0131karmak i\u00e7in tavsiye edilir bir gayrimenkul \u015firketi. Bu durumda, uygulanacak yasalar \u00fclkenin mukimi oldu\u011fu sahibi oldu.<\/p>\n<\/p>\n<h3>Veraset ve intikal vergisi oranlar\u0131<br \/>\n G\u00f6re, Credit Suisse<\/h3>\n<table class=\"left\">\n<tbody>\n<th>Vergiye tabi<br \/>\nvarl\u0131k de\u011feri,<br \/>\nbin euro\n<\/th>\n<th>Oran\u0131, %<\/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>Daha 1 805 677<\/td>\n<td>45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u00fctfen dikkat: yukar\u0131da sunulmu\u015ftur sadece bir temel vergi bilgileri, Fransa&#8217;da. N\u00fcanslar\u0131 anlamak i\u00e7in, tan\u0131mlamak i\u00e7in do\u011fru boyutlar\u0131 vergiler ve bunlar\u0131 optimize etmek i\u00e7in size yard\u0131mc\u0131 olacak sertifikal\u0131 uzmanlar\u0131, vergi Fransa&#8217;da. Tranio, \u00f6nerir, onlara bak\u0131n anla\u015fma imzalamadan \u00f6nce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fransa b\u00fct\u00e7e fazla %90 olu\u015fur bu vergi gelirleri. Birlikte Fransa&#8217;da \u00f6ng\u00f6r\u00fclen 200&#8217;den fazla \u00e7e\u015fit vergiler, \u00fccretler, har\u00e7lar ve di\u011fer zorunlu<\/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-2696","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\/2696","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=2696"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/posts\/2696\/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=2696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/categories?post=2696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/tr\/wp-json\/wp\/v2\/tags?post=2696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}