{"id":42080,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/porez-na-promet-nekretnina-za-preduzeca\/"},"modified":"2025-11-25T14:19:11","modified_gmt":"2025-11-25T13:19:11","slug":"porez-na-promet-nekretnina-za-preduzeca","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/bs\/imovinsko-pravo\/porez-na-promet-nekretnina-za-preduzeca\/","title":{"rendered":"Porez na promet nekretnina za preduze\u0107a"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na promet nekretnina<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Porez na promet nekretnina<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Predmet oporezivanja<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Transakcije sticanja<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Promjena partnera u dru\u0161tvima koja posjeduju zemlji\u0161te<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Ujedinjenje udjela u dru\u0161tvima koja posjeduju zemlji\u0161te<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Osloba\u0111anja od poreza<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Prenos poslovanja u komercijalnom poslu ili samostalnom radu<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Prenosi poslovanja u poljoprivredi i \u0161umarstvu<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Postupci spajanja i ure\u0111enja zemlji\u0161ta<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Osnovica za procjenu<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Op\u0161ti princip<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Naknada<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Vrijednost zemlji\u0161ta<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Jedinstvena vrijednost<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Uobi\u010dajena vrijednost<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Porez na promet nekretnina i naknada za upis<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Poreska obaveza i poreski obveznik<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Uplata poreza na promet nekretnina<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potvrda o nepostojanju poreskih obaveza prema \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e prednosti uz advokatsku podr\u0161ku<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010cesto postavljana pitanja \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Porez na promet nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Sticanje zemlji\u0161ta od strane preduze\u0107a ili promjena udjela u dru\u0161tvima koja posjeduju zemlji\u0161te redovno pokre\u0107e porez na promet nekretnina. Ovo je <strong>porez na pravni promet<\/strong>, koji se primjenjuje na <strong>prenos uz naknadu ili bez naknade<\/strong> <strong>doma\u0107ih zemlji\u0161ta<\/strong> ili odre\u0111ene <strong>korporativne transakcije<\/strong>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina je porez koji se pla\u0107a prilikom sticanja zemlji\u0161ta ili odre\u0111enih udjela u dru\u0161tvu u Austriji.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Koliko ko\u0161ta kupovina zemlji\u0161ta? Sve o porezu na promet nekretnina, izuzecima i osloba\u0111anjima, kompaktno i razumljivo obja\u0161njeno.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatan prvi razgovor\"><span class=\"mr-cta-link-normal\">Odaberite \u017eeljeni termin sada:<\/span><span class=\"mr-cta-link-bold\">Besplatan prvi razgovor<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Predmet oporezivanja<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina se pla\u0107a kada se doma\u0107e zemlji\u0161te prenosi u gra\u0111anskopravnom smislu. Ovo ne uklju\u010duje samo zemlji\u0161te, ve\u0107 i pribor koji je trajno povezan s njim. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zemlji\u0161te<\/li>\n\n\n\n<li>Pribor<\/li>\n\n\n\n<li>Prirast<\/li>\n\n\n\n<li>Prava na gradnju<\/li>\n\n\n\n<li>Nadgra\u0111a<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Me\u0111utim, pokretna imovina kao \u0161to su:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ma\u0161ine industrijskog postrojenja<\/li>\n\n\n\n<li>Ostali inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Transakcije sticanja<\/h2>\n\n<p class=\"wp-block-paragraph\">Dok za preduze\u0107a va\u017ee dodatne \u010dinjenice sticanja, kao \u0161to su promjene partnera ili ujedinjenja udjela, za fizi\u010dka lica va\u017ee druga\u010diji propisi. Vi\u0161e informacija o op\u0161tim transakcijama sticanja mo\u017eete prona\u0107i na na\u0161oj stranici: <a href=\"https:\/\/harlander-partner.eu\/bs\/imovinsko-pravo\/porez-na-promet-nekretnina\/\">Porez na promet nekretnina.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Promjena partnera u dru\u0161tvima koja posjeduju zemlji\u0161te<\/h3>\n\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina nastaje prema <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 Abs. 3 GrEStG <\/a>, ako se <strong>u roku od sedam godina najmanje 75% udjela<\/strong> u dru\u0161tvu koje posjeduje zemlji\u0161te prenese na <strong>nove partnere<\/strong>. Pri tome nije bitno pojedina\u010dno sticanje. Odlu\u010duju\u0107i je onaj postupak kojim se ovaj prag prvi put prekora\u010duje. Od ovog trenutka, sedmogodi\u0161nji period po\u010dinje ponovo da te\u010de.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Ujedinjenje udjela u dru\u0161tvima koja posjeduju zemlji\u0161te<\/h3>\n\n<p class=\"wp-block-paragraph\">I <strong>ujedinjenje najmanje 75% udjela<\/strong> u dru\u0161tvu lica ili kapitala koje posjeduje zemlji\u0161te u rukama <strong>sticaoca ili grupe sticalaca<\/strong> podlije\u017ee porezu na promet nekretnina. Pri tome se ra\u010duna i neposredno i posredno sticanje udjela. <\/p>\n\n<p class=\"wp-block-paragraph\">Grupa sticalaca postoji kada su lica ili dru\u0161tva pod <strong>jedinstvenim upravljanjem ili dominantnim uticajem<\/strong>, na primjer u koncernskim strukturama.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Osloba\u0111anja od poreza<\/h2>\n\n<p class=\"wp-block-paragraph\">Za preduzetnike va\u017ee posebne poreske olak\u0161ice pri prenosu poslovnih zemlji\u0161ta. One bi posebno trebale da olak\u0161aju prenose poslovanja. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Prenos poslovanja<\/strong> <strong>kod<\/strong> <strong>komercijalnog posla ili samostalnog rada<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Oslobo\u0111enje u iznosu od <strong>900.000 \u20ac<\/strong> va\u017ei za prenose bez naknade i djelimi\u010dne naknade. Ovo se mo\u017ee iskoristiti ako: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>prenesena jedinica ostvaruje poslovne prihode,<\/li>\n\n\n\n<li>sticalac je fizi\u010dko lice,<\/li>\n\n\n\n<li>prenos se vr\u0161i zbog starosti, smrti ili trajne nesposobnosti za rad, i<\/li>\n\n\n\n<li>prenosi se najmanje 25% poslovanja.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Oslobo\u0111enje se mora alikvotno raspodijeliti na dio bez naknade. Pored toga, porez za ovaj dio bez naknade je ograni\u010den na <strong>0,5% vrijednosti zemlji\u0161ta<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Prenosi poslovanja u poljoprivredi i \u0161umarstvu<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Ovdje oslobo\u0111enje iznosi <strong>365.000 \u20ac.<\/strong> Uslovi u su\u0161tini odgovaraju onima za komercijalne poslove, pri \u010demu prenesena imovina mora ostvarivati prihode od poljoprivrede i \u0161umarstva.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Postupci spajanja i ure\u0111enja zemlji\u0161ta<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Prilikom prenosa poljoprivrednog ili \u0161umskog zemlji\u0161ta u toku postupka ure\u0111enja ili spajanja zemlji\u0161ta koji je odobrila nadle\u017ena slu\u017eba, ne pla\u0107a se porez na promet nekretnina, pod uslovom da postoji odgovaraju\u0107e rje\u0161enje poljoprivredne slu\u017ebe, koje je obavezuju\u0107e za poresku upravu.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Osnovica za procjenu<\/h2>\n\n<p class=\"wp-block-paragraph\">Koliko visok porez na promet nekretnina iznosi, zavisi od takozvane <strong>osnovice za procjenu<\/strong>. Odlu\u010duju\u0107e je pri tome da li se radi o <g id=\"gid_1\">zemlji\u0161tu osnovne imovine<\/g> ili o <g id=\"gid_2\">poljoprivrednom i \u0161umskom zemlji\u0161tu<\/g>. Za preduze\u0107a i privatna lica u osnovi va\u017ee ista pravila, sa specifi\u010dnim odstupanjima kod odre\u0111enih transakcija sticanja.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Op\u0161ti princip<\/h3>\n\n<p class=\"wp-block-paragraph\">U pravilu, porez na promet nekretnina se izra\u010dunava prema <strong>naknadi<\/strong>, dakle stvarnoj vrijednosti pla\u0107ene naknade. U posebnim slu\u010dajevima, na primjer kod prenosa bez naknade ili sticanja unutar porodice, <strong>nije naknada<\/strong>, ve\u0107 pau\u0161alna <strong>vrijednost zemlji\u0161ta<\/strong>, <strong>jedinstvena vrijednost<\/strong> ili <strong>uobi\u010dajena vrijednost<\/strong> koju treba uzeti u obzir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Naknada<\/h3>\n\n<p class=\"wp-block-paragraph\">Naknada obuhvata <strong>sve \u0161to sticalac tro\u0161i<\/strong> da bi dobio zemlji\u0161te.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Vrijednost zemlji\u0161ta<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Vrijednost zemlji\u0161ta<\/strong> je tada odlu\u010duju\u0107a, ako se <strong>ne pru\u017ea nikakva ili samo vrlo mala naknada<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Jedinstvena vrijednost<\/h3>\n\n<p class=\"wp-block-paragraph\">Kod <strong>poljoprivrednih i \u0161umskih zemlji\u0161ta<\/strong> ne uzima se u obzir vrijednost zemlji\u0161ta, ve\u0107 <strong>jedinstvena vrijednost<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Uobi\u010dajena vrijednost<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Uobi\u010dajena vrijednost<\/strong> se kao osnovica za procjenu ili <strong>dobrovoljno<\/strong> uzima u obzir, ako je dokazano ni\u017ea od vrijednosti zemlji\u0161ta, ili <strong>obavezno<\/strong>, ako zemlji\u0161te pripada imovini <strong>dru\u0161tva za nekretnine<\/strong>, pri \u010demu ovo posljednje va\u017ei ako se nekretnine <strong>ne koriste za sopstvene poslovne svrhe<\/strong>, ve\u0107 se <strong>uglavnom iznajmljuju ili prodaju<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Porez na promet nekretnina i naknada za upis<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina u osnovi iznosi <strong>3,5%<\/strong> <strong>osnovice za procjenu<\/strong>, kod prenosa bez naknade, posebno u porodi\u010dnom krugu, primjenjuje se stepenasta tarifa. Pored toga, za <strong>upis u zemlji\u0161ne knjige pla\u0107a se naknada od 1,1%<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Poreska obaveza i poreski obveznik<\/h2>\n\n<p class=\"wp-block-paragraph\">Poreska obaveza nastaje \u010dim se zavr\u0161i oporeziva transakcija sticanja, na primjer potpisivanjem ugovora o sticanju udjela.<\/p>\n\n<p class=\"wp-block-paragraph\">Kod promjene partnera, dru\u0161tvo koje posjeduje zemlji\u0161te <strong>samo je poreski obveznik<\/strong>.<br\/>Kod ujedinjenja udjela, odgovara <strong>ona osoba<\/strong> ili grupa sticalaca, u \u010dijim rukama se <strong>ujedinjuje najmanje 75% udjela<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Uplata poreza na promet nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina se upla\u0107uje ili predajom <strong>deklaracije o porezu<\/strong> ili <strong>samoprocjenom<\/strong> od strane notara ili advokata putem FinanzOnline. U oba slu\u010daja, prijava se mora izvr\u0161iti <strong>najkasnije do 15. u drugom sljede\u0107em mjesecu<\/strong> nakon nastanka poreske obaveze. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Potvrda o nepostojanju poreskih obaveza prema \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Poreska uprava izdaje <strong>potvrdu o nepostojanju poreskih obaveza<\/strong> prema <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 160 BAO<\/a>. Time poreska uprava potvr\u0111uje da je porez na promet nekretnina u potpunosti i pravilno pla\u0107en ili da se takav ne pla\u0107a. <\/p>\n\n<p class=\"wp-block-paragraph\">Ova potvrda je preduslov da <strong>sud za zemlji\u0161ne knjige upi\u0161e prenos vlasni\u0161tva<\/strong>. Bez ove potvrde, postupak u zemlji\u0161nim knjigama se prekida. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti uz advokatsku podr\u0161ku<\/h2>\n\n<p class=\"wp-block-paragraph\">Posebno kod prenosa poslovnih zemlji\u0161ta, preoblikovanja ili preme\u0161tanja udjela, porez na promet nekretnina je kompleksna tema sa visokim rizikom. Pogre\u0161ne procjene brzo dovode do zna\u010dajnih dodatnih tro\u0161kova ili do naknadnog napla\u0107ivanja poreza. Precizna pravna podr\u0161ka se stoga isplati, kako stru\u010dno tako i finansijski.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatan prvi razgovor\"><span class=\"mr-cta-link-normal\">Odaberite \u017eeljeni termin sada:<\/span><span class=\"mr-cta-link-bold\">Besplatan prvi razgovor<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010cesto postavljana pitanja \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq01 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kada preduze\u0107a pla\u0107aju porez na promet nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Porez na promet nekretnina ne nastaje samo kod direktne kupovine zemlji\u0161ta, ve\u0107 i kod korporativnih postupaka. To posebno uklju\u010duje promjene partnera i ujedinjenja udjela. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Koliko iznosi porez na promet nekretnina za preduze\u0107a?<\/span><\/div><div class=\"uagb-faq-content\"><p>Redovna poreska stopa iznosi 3,5% osnovice za procjenu. Za prenose poslovanja bez naknade ili djelimi\u010dne naknade mogu se primijeniti oslobo\u0111enja, kao i povla\u0161tena poreska stopa od 0,5% za dio bez naknade. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ko je poreski obveznik kod prenosa udjela i ujedinjenja udjela?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kod promjene partnera, poreska obaveza poga\u0111a samo dru\u0161tvo koje posjeduje zemlji\u0161te. Kod ujedinjenja udjela, odgovara ona osoba ili grupa sticalaca, u \u010dijim rukama se udjeli ujedinjuju. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kada nastaje poreska obaveza kod poreza na promet nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Poreska obaveza u osnovi nastaje zaklju\u010denjem obavezuju\u0107eg posla, dakle \u010dim se ugovorne strane dogovore o predmetu kupovine i cijeni.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Koja osloba\u0111anja va\u017ee za preduze\u0107a?<\/span><\/div><div class=\"uagb-faq-content\"><p>Preduze\u0107a posebno profitiraju od oslobo\u0111enja kod prenosa poslovanja: 900.000 \u20ac kod komercijalne djelatnosti i 365.000 \u20ac kod poljoprivredne i \u0161umarske upotrebe.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u0160ta donosi advokatska podr\u0161ka kod postupaka koji podlije\u017eu porezu na promet nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Temeljno pravno ispitivanje poma\u017ee da se osloba\u0111anja prepoznaju na vrijeme, izbjegnu rizici i optimizuje poresko optere\u0107enje, posebno kod kompleksnih dru\u0161tvenih struktura ili preoblikovanja, odlu\u010duju\u0107a prednost.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Porez na promet nekretnina Sticanje zemlji\u0161ta od strane preduze\u0107a ili promjena udjela u dru\u0161tvima koja posjeduju zemlji\u0161te redovno pokre\u0107e porez na promet nekretnina. Ovo je porez na pravni promet, koji &#8230;","protected":false},"author":24,"featured_media":42081,"parent":45429,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[904],"tags":[],"class_list":["post-42080","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/bs\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Porez na promet nekretnina Sticanje zemlji\u0161ta od strane preduze\u0107a ili promjena udjela u dru\u0161tvima koja posjeduju zemlji\u0161te redovno pokre\u0107e porez na promet nekretnina. Ovo je porez na pravni promet, koji ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/42080","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/comments?post=42080"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/42080\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/45429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media\/42081"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media?parent=42080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/categories?post=42080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/tags?post=42080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}