In Ukraine, the exchange of apartments can be reborn - very popular in the Soviet Union, but almost descended to nothing over the past decade. Push him to give the real estate taxation, which will launch in our country next year. To pay less state, citizens, which number many square meters, will they change with relatives.
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 .
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