The amount of compensation to the owner of the property that has been seized by federal and municipal government programs, generally, consists of market value of real estate and the value of lost profits. I would like to draw the attention of property owners in particular benefits, which arise in the confiscation of the property. Consider features of the receipt of such compensation by various categories of owners: – the owner – a legal entity that uses the ordinary system of taxation – the owner – an individual. To simplify the we assume that the calculation is made for the owners – residents of Russia, and the size of the residual value of the redeemed property is zero. For the owner – a legal entity compensatory payment shall be paid, taking into account value added tax. Example 1. ooo Cornflower receives compensation for immovable property.
An independent appraiser estimated the property value of $ 1,000,000 usd, incl. vat 18% – 152 542, 37 rubles. and profits of $ 200,000 usd, incl. vat 18% – 30 508, 47 rub. In this case, the entity will receive compensation for their property in the amount of 1,200,000 rubles. Including vat 18% – 183 050, 84 rubles.
For the owner – an individual compensatory payment shall be calculated excluding vat value. Compared with the owner of a legal person, the owner – an individual who receives compensation for 18% less. Example 2. Private individual ii Ivanov receives compensation for immovable property. Independent appraiser assessed property value of $ 1,000,000 usd, incl. vat 18% – 152 542, 37 rubles. and profits of $ 200,000 usd, incl. vat 18% – 30 508, 47 rubles. In this case, individual ii Ivanov will receive compensation for their property at a rate of 847,457, 63 rubles. + 169 491 53 rub. = 1 016 949.16 rubles. So way, a person receives less compensation than the owner – a legal entity (the amount of VAT). Also from individuals and legal entities, in some cases there is the tax burden from the amount of compensation payments. Therefore, in order to have full information about the amount of compensation due to be paid to the owners, as well as the magnitude of the tax burden on these payments, we recommend referring to the core specialist consultants, who not only conduct the necessary analysis, but also give the owner advice on choosing the optimal strategy. Vikenty N. Vinokurov, Svetlana rooms, consulting Group “Business circles,.