Almost every real estate agency 2-3 times a year there were transactions involving non-residents of the country. However, not all agents know that under conditions where the seller has an apartment over a year is not resident in the territory of the Russian Federation, its income from the sale of the property is taxed at 30%. The owners of one-room apartment in 2003, went from Barnaul to permanent residence in another country. For a start - gathers scout the situation, and then - settled down, got used to, and received citizenship in Germany, decided nevertheless to move. A left to the care of relatives felt it necessary to sell the apartment. Sent in the name of family power of attorney and asked them to arrange a deal. For assistance in selling apartments people have turned to experienced realtors, who in the process found out the following. It turns out that such a transaction where the owner is a resident of the country is taxed at 30%. Sellers like the news has led to the dismal state. Strange condition for the citizens of the Russian Federation alone who for many years now owns real estate in his native country. For an explanation realtors and their clients turned to the company proxy, exerting accounting and tax advice. They explained as follows. Personal income tax is charged on income received by tax residents and non-residents from sources in Russia, including from the sale of real estate such as apartments or a share in it. In Article 224 of the Tax Code stipulates that the income tax personal income tax imposed on residents of the Russian Federation at a rate of 13% and the tax non-residents - at a rate of 30%. The list of income not subject to tax personal income is defined in the Tax Code st.217. P.17.1 that article to such income are those that are tax residents of the Russian Federation with the sale of an apartment and share it, if the property was owned by the taxpayer - three or more years. Note that this rate is valid from January 1, 2010 (p.2st.6 FZ of 19.07.2009 N 202-F3) and applies to legal relations arising from 1 January 2009 (p.4st.5 FZ of 27.12.2009 N368 F3). Consequently, the personal income tax exempt only income residents from the sale of apartments owned by more than three years, resident in this case are not exempt from tax. Who are the residents and nonresidents? According to paragraph 2 of the Tax Code st.207 to taxation personal income tax to tax residents are individuals who actually were in the Russian Federation not less than 183 days (six months) for 12 consecutive months. At the same time period when the individual in the Russian Federation should not be interrupted by periods of travel outside the country for short-term (less than six months) of treatment or training. These data are confirmed by the respective marks in the passport on the border. And, therefore, all other individuals are nonresidents. It turns out that the status of a taxpayer depends on the number of calendar days that he actually was in the territory of the Russian Federation, and not on nationality. And in determining the status of the resident decided to take time - 12 months preceding the date of receipt of income, most often, the date is the date of the contract of sale. There, where Russian and foreign law intersect, shall enter into force of international treaties. The priority of international treaties of the Russian Federation on taxes and fees over the norms of the Russian tax legislation is enshrined in Article 7 of Part 1 of the Tax Code. Currently, the Russian Federation signed, ratified and several dozens of international treaties with foreign countries for the avoidance of double taxation (mainly in the form of Conventions and Agreements). Under these treaties, the capital represented by immovable property which belongs to a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State. In addition, an international treaty is permitted to offset tax paid by a Contracting State, on account of tax paid in another - in the state seat. So, do not pay this tax in Russia, the taxpayer still can not avoid paying it altogether. But there are alternatives such transactions, where the non-resident does not have to pay such a sum? If we consider the example above, the seller can go two ways. First, to become a resident of the country, that is to live in Russia for 183 days before the contract of sale. This option is not very useful, as would have to change their place of work or study, not to mention the place of residence. And second, to give his apartment near relatives to have them, taking advantage of the resident, sold the apartment. However, in this case, the tax must still be paid, although to a lesser extent - at a rate of 13%, since the property was owned by the taxpayer at least three years. It must be concluded that if the citizens are going to permanently leave the territory of the Russian Federation, and later they may want to sell your property, you better take care of it beforehand. Otherwise, sales tax on apartments and find its destination in another state.
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