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החלטת מיסוי חדשה

פורסמה החלטת מיסוי חדשה שמרחיבה את האפשרות להעברת דירת מגורים לאחים בפטור ממס!!!

סעיף 62 לחוק מיסוי מקרקעין ( שבח ורכישה), התשכ"ג-1963 (להלן: "החוק") בניסוחו לאחר תיקונו במסגרת תיקון 76 מאפשר העברת זכות במקרקעין ללא תמורה רק אם מדובר במקרקעין התקבלו בידי האח המעביר במתנה או בירושה מהורי האחים או מהורי הוריהם.

לאחרונה, רשות המיסים פרסמה החלטת מיסוי (6642/21) בעלת משמעות רבה שלפיה הורחבה האפשרות להעברת דירת מגורים במתנה בין אחים בפטור ממס לפי סעיף 62 וזאת גם למקרים בהם יוכח הדירה המועברת נרכשה מכספים שנתקבלו במרביתם המוחלט (95%) במתנה מהורי האחים או מהורי הוריהם.

קישור להחלטה:

https://www.misim.gov.il/TMMISUYWEB/frmShowLinkedAbs.aspx?num=20210008&new=true

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השתתפותו של עו"ד ורו"ח סיימון יניב במושב שהתקיים בכנס לשכת רואי החשבון בישראל בנושא חקירות רואי חשבון ע"י רשות המיסים

עו״ד סימון יניב בוועדת הכספים בכנסת | 11.2.25

השתתפותו של עו"ד ורו"ח סיימון יניב כנציג לשכת רואי חשבון בדיון שנערך בועדת הכספים להדוף את הצעת חוק להגבלת הוצאות ותשומות במזומן

פסיקה תקדימית: גרוש יחויב במיליוני שקלים עקב התחייבות למיסוי בינלאומי בהסכם ממון

פסק הדין המונח לפנינו מעלה סוגיות מהותיות בדבר פרשנות הסכמי ממון וחבויות מס בינלאומיות במשפט המשפחה הישראלי. המקרה דנן עוסק בסכסוך בין בני זוג לשעבר,

כיצד יש לדווח על הכנסות בתיק של נפטר

כיצד מגישים דו"ח מס בתיק נפטר השאלה: לאחר פטירתו של נישום במס הכנסה, התיק משנה את שמו ליורשי המנוח… ז"ל. נשאלת השאלה כיצד יש להגיש

עו”ד ורו”ח סיימון יניב, מתמחה ובקיא בדיני המס והלבנת ההון, בעל ידע וניסיון רב בתחום המיסוי, מס הכנסה אזרחי ופלילי, מיסוי מקרקעין, מע”מ ומכס.

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