{"id":13320,"date":"2024-09-19T21:40:18","date_gmt":"2024-09-19T21:40:18","guid":{"rendered":"https:\/\/setupco.ae\/wegzugsbesteuerung-deutschland-wichtige-aenderungen-2024-und-steuerberater-tipps\/"},"modified":"2024-09-21T20:37:21","modified_gmt":"2024-09-21T20:37:21","slug":"%d0%b2%d1%8b%d1%85%d0%be%d0%b4%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b3%d0%b5%d1%80%d0%bc%d0%b0%d0%bd%d0%b8%d1%8f-%d0%b2","status":"publish","type":"post","link":"https:\/\/setupco.ae\/ru\/%d0%b2%d1%8b%d1%85%d0%be%d0%b4%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b3%d0%b5%d1%80%d0%bc%d0%b0%d0%bd%d0%b8%d1%8f-%d0%b2\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0432\u044b\u0445\u043e\u0434\u044f\u0449\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438: \u0432\u0430\u0436\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 2024 \u0433\u043e\u0434\u0443 \u0438 \u0441\u043e\u0432\u0435\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><b>\u0412\u0440\u0435\u043c\u044f \u0447\u0442\u0435\u043d\u0438\u044f<\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">\u043c\u0438\u043d\u0443\u0442<\/b><\/span><\/span><p>\u0412\u044b \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0435 \u043f\u043e\u043a\u0438\u043d\u0443\u0442\u044c \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044e \u0438 \u0437\u0430\u0434\u0430\u0435\u0442\u0435\u0441\u044c \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u043c, \u043a\u0430\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u044d\u0442\u043e \u043c\u043e\u0436\u0435\u0442 \u0438\u043c\u0435\u0442\u044c \u0434\u043b\u044f \u0432\u0430\u0441? \u041d\u0430 \u0441\u0430\u0439\u0442\u0435 <strong>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u044b\u0445\u043e\u0434\u0435<\/strong> \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u043c \u0434\u043b\u044f \u043c\u043d\u043e\u0433\u0438\u0445 \u044d\u043a\u0441\u043f\u0430\u0442\u0440\u0438\u0430\u043d\u0442\u043e\u0432, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0435\u0441\u043b\u0438 \u0432\u044b \u0432\u043b\u0430\u0434\u0435\u0435\u0442\u0435 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c\u0438 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\u0441\u043a\u0440\u044b\u0442\u044b\u0435 \u0440\u0435\u0437\u0435\u0440\u0432\u044b. \u0426\u0435\u043b\u044c\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u0440\u0438 \u0432\u044b\u0435\u0437\u0434\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u0435 \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u044f \u043e\u0442 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/p><p>\u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0432\u044b \u0443\u0437\u043d\u0430\u0435\u0442\u0435, \u0447\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0432\u044b\u0435\u0437\u0434, \u043a\u043e\u0433\u043e \u043e\u043d \u0437\u0430\u0442\u0440\u0430\u0433\u0438\u0432\u0430\u0435\u0442 \u0438 \u043a\u0430\u043a \u043b\u0443\u0447\u0448\u0435 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c\u0441\u044f \u043a \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u0443 \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443, \u0447\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0435\u043f\u0440\u0438\u044f\u0442\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u044e\u0440\u043f\u0440\u0438\u0437\u043e\u0432.<\/p><h2 class=\"wp-block-heading\">\u0421\u0430\u043c\u044b\u0435 \u0432\u0430\u0436\u043d\u044b\u0435 \u0444\u0430\u043a\u0442\u044b \u0432\u043a\u0440\u0430\u0442\u0446\u0435:<\/h2><ul class=\"wp-block-list\"><li><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043f\u0440\u0438 \u0432\u044b\u0445\u043e\u0434\u0435 \u0438\u0437 \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/strong>\u041e\u043d \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f, \u0435\u0441\u043b\u0438 \u0432\u044b \u043f\u043e\u043a\u0438\u0434\u0430\u0435\u0442\u0435 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044e \u0438 \u0432\u043b\u0430\u0434\u0435\u0435\u0442\u0435 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c\u0438 \u0434\u043e\u043b\u044f\u043c\u0438 \u0432 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u044f\u0445 \u0438\u043b\u0438, \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f, \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0438\u0442\u0435 \u0430\u043a\u0442\u0438\u0432\u044b \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443.<\/li>\n\n<li><strong>\u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0441 2024 \u0433\u043e\u0434\u0430<\/strong>\u041d\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0432\u043b\u0438\u044f\u044e\u0442 \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u043e\u0432 \u0438 \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0442\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/li>\n\n<li><strong>\u0420\u0430\u0441\u0447\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u0430<\/strong>\u041d\u0430\u043b\u043e\u0433 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0443\u0441\u043b\u043e\u0432\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u0430\u043a\u0446\u0438\u0439 \u0438\u043b\u0438 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u0430 \u043c\u043e\u043c\u0435\u043d\u0442 \u0432\u044b\u0435\u0437\u0434\u0430.<\/li>\n\n<li><strong>\u0423\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u0435 \u043e\u0442 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432<\/strong>\u0422\u0430\u043a\u0438\u0435 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438, \u043a\u0430\u043a \u043f\u0440\u043e\u0434\u0430\u0436\u0430 \u0430\u043a\u0446\u0438\u0439 \u043f\u0435\u0440\u0435\u0434 \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u043e\u043c, \u043e\u043f\u043b\u0430\u0442\u0430 \u0432 \u0440\u0430\u0441\u0441\u0440\u043e\u0447\u043a\u0443 \u0438\u043b\u0438 \u043e\u0442\u0441\u0440\u043e\u0447\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0431\u0440\u0435\u043c\u0435\u043d\u0438, \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u043c\u043e\u0447\u044c \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 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class=\"wp-block-heading\">\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0432\u044b\u0445\u043e\u0434?<\/h2><p>\u0421\u0430\u0439\u0442 <strong>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u044b\u0445\u043e\u0434\u0435<\/strong> \u0432\u0441\u0442\u0443\u043f\u0430\u0435\u0442 \u0432 \u0441\u0438\u043b\u0443, \u043a\u043e\u0433\u0434\u0430 \u0432\u044b \u043f\u043e\u043a\u0438\u0434\u0430\u0435\u0442\u0435 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044e \u0438 \u0432\u044b\u043f\u043e\u043b\u043d\u044f\u0435\u0442\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f. \u041e\u043d \u043f\u0440\u0438\u0437\u0432\u0430\u043d \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0442\u0438\u0442\u044c \u043f\u0435\u0440\u0435\u0432\u043e\u0434 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443 \u0431\u0435\u0437 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0440\u0435\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0435\u0439 \u0441\u0432\u043e\u0435\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435. \u0412 \u043f\u0435\u0440\u0432\u0443\u044e \u043e\u0447\u0435\u0440\u0435\u0434\u044c \u044d\u0442\u043e \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043b\u044e\u0434\u0435\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 <strong>\u0417\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0432 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0438<\/strong> \u0434\u0435\u0440\u0436\u0430\u0442\u044c \u0438\u043b\u0438 <strong>\u0418\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c<\/strong>\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u044b\u0432\u043e\u0437\u044f\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u044b \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443.<\/p><h3 class=\"wp-block-heading\">\u041a\u0442\u043e \u043f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u043d\u0430 \u0432\u044b\u0445\u043e\u0434\u0435?<\/h3><ol class=\"wp-block-list\"><li><strong>\u041f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u0435 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438<\/strong>\u0412\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u043e\u0436\u0438\u0442\u044c \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438 \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 \u0441\u0435\u043c\u0438 \u043b\u0435\u0442 \u043f\u043e\u0434\u0440\u044f\u0434.<\/li>\n\n<li><strong>\u0423\u0447\u0430\u0441\u0442\u0438\u0435 \u0432 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u044f\u0445<\/strong>\u0412\u044b \u0432\u043b\u0430\u0434\u0435\u0435\u0442\u0435 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 1 % \u0430\u043a\u0446\u0438\u0439 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0438, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c\u044e.<\/li>\n\n<li><strong>\u041d\u0435 \u043d\u0430\u043c\u0435\u0440\u0435\u043d \u0432\u043e\u0437\u0432\u0440\u0430\u0449\u0430\u0442\u044c\u0441\u044f<\/strong>\u0415\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u043d\u0435\u0442 \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u043e\u0441\u044b\u043b\u043e\u043a \u0434\u043b\u044f \u0432\u043e\u0437\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044e \u0432 \u0431\u043b\u0438\u0436\u0430\u0439\u0448\u0435\u043c \u0431\u0443\u0434\u0443\u0449\u0435\u043c, \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0432\u044b\u0435\u0437\u0434 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f.<\/li><\/ol><h2 class=\"wp-block-heading\">\u0412\u043b\u0438\u044f\u043d\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u0441 2024 \u0433\u043e\u0434\u0430<\/h2><p>\u041d\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u0432\u0441\u0442\u0443\u043f\u0438\u0432\u0448\u0438\u0435 \u0432 \u0441\u0438\u043b\u0443 \u0432 2024 \u0433\u043e\u0434\u0443, \u0432\u043d\u0435\u0441\u043b\u0438 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0432\u044b\u0445\u043e\u0434\u043e\u0432:<\/p><ol class=\"wp-block-list\"><li><strong>\u041e\u0442\u043c\u0435\u043d\u0430 \u0431\u0435\u0441\u0441\u0440\u043e\u0447\u043d\u043e\u0439 \u043e\u0442\u0441\u0440\u043e\u0447\u043a\u0438<\/strong>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0431\u0435\u0441\u0441\u0440\u043e\u0447\u043d\u043e\u0439 \u043e\u0442\u0441\u0440\u043e\u0447\u043a\u0438 \u0434\u043b\u044f \u043f\u0435\u0440\u0435\u0441\u0435\u043b\u0435\u043d\u0446\u0435\u0432 \u0438\u0437 \u0441\u0442\u0440\u0430\u043d \u0415\u0421\/\u0415\u042d\u041f \u0431\u044b\u043b\u0430 \u043e\u0442\u043c\u0435\u043d\u0435\u043d\u0430.<\/li>\n\n<li><strong>\u041e\u043f\u043b\u0430\u0442\u0430 \u0432 \u0440\u0430\u0441\u0441\u0440\u043e\u0447\u043a\u0443<\/strong>\u0422\u0435\u043f\u0435\u0440\u044c \u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0435\u0441\u0442\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0447\u0430\u0441\u0442\u044f\u043c\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0441\u0435\u043c\u0438 \u043b\u0435\u0442.<\/li>\n\n<li><strong>\u0420\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u0432\u043e\u0437\u0432\u0440\u0430\u0442\u0430<\/strong>\u0421\u0440\u043e\u043a \u0432\u043e\u0437\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044e \u0431\u044b\u043b \u043f\u0440\u043e\u0434\u043b\u0435\u043d \u0434\u043e \u0441\u0435\u043c\u0438 \u043b\u0435\u0442 (\u0432 \u043e\u0441\u043e\u0431\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 - \u0434\u043e 12 \u043b\u0435\u0442).<\/li><\/ol><p>\u042d\u0442\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0435\u0449\u0435 \u0431\u043e\u043b\u0435\u0435 \u0442\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439, \u0432\u043b\u0430\u0434\u0435\u044e\u0449\u0438\u0445 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c\u0438 \u0434\u043e\u043b\u044f\u043c\u0438 \u0432 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u044f\u0445.<\/p><h2 class=\"wp-block-heading\">\u0420\u0430\u0441\u0447\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0432\u044b\u0445\u043e\u0434<\/h2><p>\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0432\u044b\u0445\u043e\u0434 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 <strong>\u0444\u0438\u043a\u0442\u0438\u0432\u043d\u0430\u044f \u043f\u0440\u043e\u0434\u0430\u0436\u0430<\/strong> \u0430\u043a\u0446\u0438\u0439 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0439 \u0438\u043b\u0438 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0432\u0430\u0448\u0435\u0433\u043e \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430. \u0412\u043e\u0442 \u0448\u0430\u0433\u0438:<\/p><ol class=\"wp-block-list\"><li><strong>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u0440\u044b\u043d\u043e\u0447\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/strong>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u0442\u0435\u043a\u0443\u0449\u0443\u044e \u0440\u044b\u043d\u043e\u0447\u043d\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0432\u0430\u0448\u0438\u0445 \u0430\u043a\u0446\u0438\u0439 \u0438\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u0430 \u043c\u043e\u043c\u0435\u043d\u0442 \u043e\u0442\u044a\u0435\u0437\u0434\u0430.<\/li>\n\n<li><strong>\u0412\u044b\u0447\u0435\u0442 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u043d\u0430 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0435<\/strong>\u041f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u044b\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u044b \u043d\u0430 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0435 \u0430\u043a\u0446\u0438\u0439 \u0432\u044b\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f \u0438\u0437 \u0438\u0445 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438.<\/li>\n\n<li><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u043e\u0432\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438<\/strong>\u041f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u0430\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435.<\/li><\/ol><h3 class=\"wp-block-heading\">\u041f\u0440\u0438\u043c\u0435\u0440:<\/h3><p>\u0410\u043a\u0446\u0438\u043e\u043d\u0435\u0440 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 GmbH, \u0436\u0435\u043b\u0430\u044e\u0449\u0438\u0439 \u043f\u0435\u0440\u0435\u0435\u0445\u0430\u0442\u044c \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443, \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u0442\u0440\u0438 \u0433\u043e\u0434\u0430 \u043f\u043e\u043b\u0443\u0447\u0438\u043b \u0441\u0440\u0435\u0434\u043d\u044e\u044e \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 186 500 \u0435\u0432\u0440\u043e. \u0414\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0443\u0441\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0430 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0435\u0433\u043e \u0430\u043a\u0446\u0438\u0439 \u0443\u043c\u043d\u043e\u0436\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 13,75:<\/p><ul class=\"wp-block-list\"><li>186 500 \u0435\u0432\u0440\u043e \u00d7 13,75 = 2 564 375 \u0435\u0432\u0440\u043e<\/li>\n\n<li>\u0418\u0437 \u043d\u0438\u0445 60 % \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e: 2.564.375 \u0435\u0432\u0440\u043e \u00d7 0,60 = 1.538.625 \u0435\u0432\u0440\u043e<\/li>\n\n<li>\u041f\u0440\u0438 \u0441\u0442\u0430\u0432\u043a\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 40 % \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0431\u0440\u0435\u043c\u044f \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 615 450 \u0435\u0432\u0440\u043e.<\/li><\/ul><h2 class=\"wp-block-heading\">\u041f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432\u044b\u0445\u043e\u0434\u0430 \u0441 2024 \u0433\u043e\u0434\u0430<\/h2><p>\u041d\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u0432\u0441\u0442\u0443\u043f\u0430\u044e\u0449\u0438\u0435 \u0432 \u0441\u0438\u043b\u0443 \u0432 2024 \u0433\u043e\u0434\u0443, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u0436\u0435\u0441\u0442\u043e\u0447\u0435\u043d\u0438\u044f:<\/p><ul class=\"wp-block-list\"><li><strong>\u041e\u043f\u043b\u0430\u0442\u0430 \u0432 \u0440\u0430\u0441\u0441\u0440\u043e\u0447\u043a\u0443 \u0438 \u043e\u0442\u0441\u0440\u043e\u0447\u043a\u0430<\/strong>\u041d\u0430\u043b\u043e\u0433 \u043c\u043e\u0436\u043d\u043e \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0441\u0435\u043c\u044c\u044e \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u044b\u043c\u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u0430\u043c\u0438, \u043d\u043e \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438 \u0432\u043d\u0435\u0441\u0435\u043d\u0438\u044f \u0437\u0430\u043b\u043e\u0433\u0430. \u0411\u0435\u0441\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u043e\u0442\u0441\u0440\u043e\u0447\u043a\u0438 \u0431\u044b\u043b\u0438 \u043e\u0442\u043c\u0435\u043d\u0435\u043d\u044b.<\/li>\n\n<li><strong>\u0421\u043e\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u0435 \u0441\u0440\u043e\u043a\u043e\u0432<\/strong>\u041f\u0435\u0440\u0438\u043e\u0434 \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 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\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438:<\/p><ol class=\"wp-block-list\"><li><strong>\u041f\u0440\u043e\u0434\u0430\u0436\u0430 \u0430\u043a\u0446\u0438\u0439 \u043f\u0435\u0440\u0435\u0434 \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u043e\u043c<\/strong>\u0415\u0441\u043b\u0438 \u0432\u044b \u0432\u0441\u0435 \u0440\u0430\u0432\u043d\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0435 \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u0441\u0432\u043e\u0438 \u0430\u043a\u0446\u0438\u0438, \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e, \u0431\u0443\u0434\u0435\u0442 \u0432\u044b\u0433\u043e\u0434\u043d\u043e \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u044d\u0442\u043e \u0434\u043e \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u0430, \u0447\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0431\u0440\u0435\u043c\u0435\u043d\u0438.<\/li>\n\n<li><strong>\u041e\u043f\u043b\u0430\u0442\u0430 \u0432 \u0440\u0430\u0441\u0441\u0440\u043e\u0447\u043a\u0443<\/strong>\u0412\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u043e\u0434\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u044e \u043e \u0440\u0430\u0441\u0441\u0440\u043e\u0447\u043a\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0430, \u0447\u0442\u043e\u0431\u044b \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u0431\u0440\u0435\u043c\u044f.<\/li>\n\n<li><strong>\u041f\u0435\u0440\u0435\u0435\u0437\u0434 \u0432 \u0441\u0442\u0440\u0430\u043d\u0443, \u0437\u0430\u043a\u043b\u044e\u0447\u0438\u0432\u0448\u0443\u044e \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f (DTA)<\/strong>\u041f\u0435\u0440\u0435\u0435\u0437\u0434 \u0432 \u0441\u0442\u0440\u0430\u043d\u0443, \u0438\u043c\u0435\u044e\u0449\u0443\u044e \u0417\u0421\u0422 \u0441 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0435\u0439, \u043c\u043e\u0436\u0435\u0442 \u043f\u043e\u043c\u043e\u0447\u044c \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0435\u0431\u043b\u0430\u0433\u043e\u043f\u0440\u0438\u044f\u0442\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0439.<\/li>\n\n<li><strong>\u041e\u0442\u0441\u0440\u043e\u0447\u043a\u0430 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430<\/strong>\u041f\u043e\u0434\u0430\u0439\u0442\u0435 \u0437\u0430\u044f\u0432\u043a\u0443 \u043d\u0430 \u043e\u0442\u0441\u0440\u043e\u0447\u043a\u0443, \u0447\u0442\u043e\u0431\u044b \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0431\u0440\u0435\u043c\u044f \u043d\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043b\u0435\u0442.<\/li>\n\n<li><strong>\u041d\u0438\u0437\u043a\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u0441\u043a\u0440\u044b\u0442\u044b\u0445 \u0440\u0435\u0437\u0435\u0440\u0432\u043e\u0432<\/strong>\u0422\u043e\u0447\u043d\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u0441\u043a\u0440\u044b\u0442\u044b\u0445 \u0440\u0435\u0437\u0435\u0440\u0432\u043e\u0432 \u043c\u043e\u0436\u0435\u0442 \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0431\u0440\u0435\u043c\u044f.<\/li><\/ol><p>\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0432\u044b\u0435\u0437\u0436\u0430\u044e\u0449\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u043b\u043e\u0436\u043d\u044b\u043c \u0438 \u043c\u043e\u0436\u0435\u0442 \u0438\u043c\u0435\u0442\u044c \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f. \u0415\u0441\u043b\u0438 \u0432\u044b \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442\u0435 \u043f\u043e\u043a\u0438\u043d\u0443\u0442\u044c \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044e \u0438 \u0432\u043b\u0430\u0434\u0435\u0435\u0442\u0435 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c\u0438 \u043f\u0430\u043a\u0435\u0442\u0430\u043c\u0438 \u0430\u043a\u0446\u0438\u0439 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u0439, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0442\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435, \u0447\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u043e\u0432\u0443\u0448\u0435\u043a. \u0421 2024 \u0433\u043e\u0434\u0430 \u0432\u0441\u0442\u0443\u043f\u0430\u044e\u0442 \u0432 \u0441\u0438\u043b\u0443 \u043d\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0435\u0449\u0435 \u0431\u043e\u043b\u0435\u0435 \u043f\u0440\u0438\u0441\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f \u043a \u044d\u0442\u043e\u043c\u0443 \u0432\u043e\u043f\u0440\u043e\u0441\u0443.<\/p><p>\u041e\u0441\u043e\u0431\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u043a \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u0443 \u0432 \u0441\u0442\u0440\u0430\u043d\u044b \u0415\u0421\/\u0415\u042d\u041f \u0438\u043b\u0438 \u0442\u0440\u0435\u0442\u044c\u0438 \u0441\u0442\u0440\u0430\u043d\u044b. \u041f\u0435\u0440\u0435\u0435\u0437\u0434 \u0432 \u0441\u0442\u0440\u0430\u043d\u0443, \u0437\u0430\u043a\u043b\u044e\u0447\u0438\u0432\u0448\u0443\u044e \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u043d\u0435\u0441\u0442\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 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