Homeowners from April 2014 will receive notification of the tax assessed on the results of the 2013 property tax amounts . They are subject structure relating to the housing stock , namely - houses , outbuildings , garden -type houses , cottages and rooms in multi-family housing . It must pay both individuals and legal : not only the citizens of Ukraine , but also foreigners . For individuals are not taxed 120 m. m of housing in urban apartments , if a few houses - 250 m. m if a property - houses and apartments , the total benefit - 370 m. For m excess housing tax is charged according to the decision of local councils and local budgets must fill . Apartments for up to 240 m. m, houses up to 500 m. m, as well as houses and flats up to 740 m. m - it is up to 1% of the minimum wage on 1 m. m, above this boundary - to 2.7 % of the minimum wage . Almost all local councils ( including city council ) have rates of 1% and 2.7% , accounting for 11.47 USD today and Rs 30.96 respectively.
For example, in one big family all properties framed by his grandfather : Apartment 90 sq.m, comfortable cottage in a 250 sq ft , and the rest of his inheritance from his mother in a house with no amenities in the 70 m. m adult son with family and children , he has lived in the house 250 m. m , and next in store bought and decorated by his son already another plot of land . So my grandfather owned 90 250 +70 = 410 m. m , it must pay a tax for surplus 410-370 = 40 m. m, only 40 m. mx 11.47 USD. = 458.8 USD per year . "It seems a little bit. But now the tax rate tied to the minimum wage , no more than 1 %. Will increase the minimum wage - will grow tax, will make changes in the law ( for example, instead of 1% will be 3% ) tax increase. So it would be appropriate to renew the property, " - said the junior partner of the law firm of WMD Cyril Levterov .
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What to choose - barter or gift - depends on the situation . At first glance, in this case, the house in which the son has lived with the family , it is easier to give : the gift is as first-degree relatives (children \ wife \ parents) paid only notary fee (1 % of assessed value ) . But on the other hand , the house is built on a nearby site slightly smaller , 120 m. , when it will be put into operation already son have to pay property taxes (if anything over the years will not change - it is 120 x 11.47 = 1376.4 USD). Therefore, it makes sense to think about my grandfather on the contract of barter : already built house on land with unfinished .
" Mena convenient donation and when the grandfather / grandmother wants to leave his apartment , for example , the granddaughter . After all, they are not relatives of the first degree , then the appraised value of the apartment granddaughter should be paid 5 % as a tax on income of natural persons "- advises Levterov .
Lawyers are sure once come into force new rules and citizens will pay a new tax , it will start to think more often about the redistribution of property in their families . And most will sign contracts of barter , which is not favorable for the relatives of the first degree .
Now owner is not very popular in our country. For example, on Aviso - about 350 proposals to trade against 73 thousand for sale . Address.ua capital represented at all like family offers. " Currently, the institute sharing housing almost outlived its usefulness . I can safely say that he went into the history of the plane at least in the sense in which it existed in the days of the USSR , where individuals exchange their right to live in housing , "- said a senior lawyer , LLC" YKK " de jure" Anna Kovalenko.
Formally, the exchange takes a maximum of 3 % of all transactions on the secondary real estate market . And most of them - between relatives , friends or neighbors , that is, people who know each other well , or district , says analyst consulting company SV Development Sergey Kostecki .
CEO Advisory Centre property assessment and rights Natalia Naumets confirmed that such transactions - single , random , often not even go abroad neighborhood. "Should match the desire of all parties. For example , in case 1 3 = 1 should be satisfied for all three occupants standby flats. It is very difficult, " - she says.
But the current exchange options - variety . Treshku on capital Solomenko renovated and furnished plus SUV , for example, wish to exchange for a two-bedroom in the center. Of dvushki on Borshchagovke dream move to one-story house without gas and water no farther than 90 km from Kiev, having received the supplement . Grandmother, answer the phone , rather choosy . "Where , say you have a house? North of Kiev ? To the side of Chernobyl ? No, we do not need this , and I Borshchagovke until well . "
" Exchange -bedroom apartment in the village of Jubilee, Czech , one-bedroom apartment on the ground floor in the village Jubilee with independent heating " - calls for almost a year luganchanin . " Exchange -bedroom apartment in Cherkassy on two - three-room in Cherkassy , or any housing option in Kiev with my surcharge " - asks a resident of Cherkasy .
To exchange contracts property subject to the general provisions on sales contracts . They are subject to notarization and state registration . "There are a number of prerequisites . The notary certifies such a contract in the presence of estimation of objects , which are exchanged by the parties and provide a receipt (or other payment document ) on the payment of tax to the budget revenue from the exchange of real estate . Income from exchange is determined based on the price specified in the contract, but not less than the appraised value. The tax rate is 5 %, " - explained the lawyer Julian Maleeva SOUTH LCF