{"id":47293,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/imovinsko-pravo\/porez-na-dobit-od-nekretnina\/"},"modified":"2025-11-25T14:09:41","modified_gmt":"2025-11-25T13:09:41","slug":"porez-na-dobit-od-nekretnina","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/bs\/imovinsko-pravo\/porez-na-dobit-od-nekretnina\/","title":{"rendered":"Porez na dobit od nekretnina"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na dobit od nekretnina<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Porez na dobit od nekretnina<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Poreska obaveza kod naplatnog otu\u0111enja nekretnina<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Poreska oslobo\u0111enja i posebne regulative<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Oslobo\u0111enje za glavno prebivali\u0161te<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">Oslobo\u0111enje za graditelja<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Ostala poreski oslobo\u0111ena otu\u0111enja<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Eksproprijacije<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Odre\u0111ene transakcije zamjene<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Utvr\u0111ivanje dobiti kod prodaje nekretnina<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">Nove nekretnine<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Stare nekretnine<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">Prilago\u0111avanje nabavnih tro\u0161kova<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">Visina poreske stope<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">Naplata i uplata poreza na dobit od nekretnina<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Dva na\u010dina uplate poreza<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">Efekat izmirenja obaveze kod samoprocjene<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">Opcija oporezivanja i redovno oporezivanje<\/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-immobilienertragsteuer\">Porez na dobit od nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Ko <strong>proda nekretninu<\/strong> i pri tome <strong>ostvari dobit<\/strong>, u mnogim slu\u010dajevima mora platiti porez na dobit od nekretnina. Prilikom prodaje parcele, ku\u0107e ili eta\u017enog vlasni\u0161tva primjenjuje se pau\u0161alni porez na dobit od nekretnina u iznosu od 30%, \u010diju osnovu \u010dini <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u010dlan 30. Zakona o porezu na dohodak (EStG)<\/a>. <\/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\">Ako osoba ostvari dobit prilikom prodaje nekretnine, mora platiti porez na dobit od nekretnina<\/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\/ImmoESt-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Saznajte kada se pla\u0107a porez na dobit od nekretnina prilikom prodaje nekretnina, koja su izuze\u0107a mogu\u0107a i na \u0161ta treba pravno obratiti pa\u017enju.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Poreska obaveza kod naplatnog otu\u0111enja nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez se odnosi na naplatna otu\u0111enja:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zemlji\u0161te<\/li>\n\n\n\n<li>Zgrada, uklju\u010duju\u0107i eta\u017eno vlasni\u0161tvo<\/li>\n\n\n\n<li>Pravima sli\u010dnim vlasni\u0161tvu nad zemlji\u0161tem, npr. prava gra\u0111enja<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Porez se ne pla\u0107a u sljede\u0107im slu\u010dajevima:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Besplatni prijenos, kao \u0161to su darovanje, naslje\u0111ivanje<\/li>\n\n\n\n<li>Glavno prebivali\u0161te prodavca, kao i samostalno izgra\u0111ene zgrade<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<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 Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\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-steuerbefreiungen-und-sonderreglungen\">Poreska oslobo\u0111enja i posebne regulative<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Oslobo\u0111enje za glavno prebivali\u0161te<\/h3>\n\n<p class=\"wp-block-paragraph\">Ako postoji glavno prebivali\u0161te, prodaja nekretnine ostaje oslobo\u0111ena poreza. Dvije varijante omogu\u0107avaju poresko oslobo\u0111enje: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pravilo dvije godine<\/strong>: Nekretnina je kori\u0161tena <strong>najmanje dvije godine neprekidno<\/strong> kao glavno prebivali\u0161te, po\u010dev\u0161i od naplatnog sticanja do otu\u0111enja.<\/li>\n\n\n\n<li><strong>Pravilo 5 od 10 godina<\/strong>: Prodavac je u posljednjih <strong>deset godina neprekidno \u017eivio najmanje pet godina<\/strong> u nekretnini. Pri tome je nebitno ako je glavno prebivali\u0161te ve\u0107 napu\u0161teno <strong>do pet godina prije prodaje<\/strong>. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ovo oslobo\u0111enje va\u017ei samo ako je rije\u010d o naplatnom sticanju, na primjer kupovinom.<br\/>Nasuprot tome, besplatno prenesena nekretnina, npr. putem naslje\u0111ivanja ili darovanja, u principu ne ispunjava ovaj uslov.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">Oslobo\u0111enje za graditelja<\/h3>\n\n<p class=\"wp-block-paragraph\">Prodaja <strong>samostalno izgra\u0111ene zgrade<\/strong> je tako\u0111er oslobo\u0111ena poreza, ali samo ako:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>zgrada je izgra\u0111ena <strong>u privatnom vlasni\u0161tvu<\/strong>,<\/li>\n\n\n\n<li>prodavac je sam finansirao gra\u0111evinski projekat i snosio rizik,<\/li>\n\n\n\n<li>i zgrada <strong>nije iznajmljivana<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Poresko oslobo\u0111enje se odnosi isklju\u010divo na zgradu, ali ne i na zemlji\u0161te.<br\/>Ako vlasnik iznajmljuje objekat u cijelosti ili djelimi\u010dno u posljednjih deset godina, on ostvaruje korist od oslobo\u0111enja samo za neiznajmljeni dio.<\/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\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Ostala poreski oslobo\u0111ena otu\u0111enja<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Eksproprijacije<\/h3>\n\n<p class=\"wp-block-paragraph\">Porez na dobit od nekretnina se ne pla\u0107a ako se prodaja vr\u0161i <strong>radi izbjegavanja administrativne intervencije<\/strong>, npr. u okviru <strong>eksproprijacije<\/strong> ili pod administrativnim pritiskom.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Odre\u0111ene transakcije zamjene<\/h3>\n\n<p class=\"wp-block-paragraph\">Sljede\u0107e transakcije zamjene su oslobo\u0111ene poreza:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zamjena <strong>poljoprivrednog i \u0161umskog zemlji\u0161ta<\/strong> u toku <strong>postupaka komasacije ili arondacije<\/strong>.<\/li>\n\n\n\n<li>Zamjena u okviru <strong>preparcelacije gra\u0111evinskog zemlji\u0161ta<\/strong><\/li>\n\n\n\n<li><strong>Ure\u0111enje granica<\/strong>, pod uslovom da kompenzaciona isplata ne prelazi 730 eura.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Utvr\u0111ivanje dobiti kod prodaje nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Ko proda nekretninu, ostvaruje takozvanu prodajnu dobit, koja proizlazi iz razlike izme\u0111u stvarne prodajne cijene i prvobitno ulo\u017eenih nabavnih tro\u0161kova.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">Nove nekretnine<\/h3>\n\n<p class=\"wp-block-paragraph\">Kod nekretnina koje su kupljene <strong>nakon 31. marta 2002. godine<\/strong>, stvarni nabavni tro\u0161kovi se odbijaju od prodajne cijene. U to spadaju i odre\u0111ene naknadne investicije poput dogradnji ili ve\u0107ih renoviranja, ako ve\u0107 nisu poreski uzete u obzir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Stare nekretnine<\/h3>\n\n<p class=\"wp-block-paragraph\">Kod starijih nekretnina, koje su ste\u010dene <strong>prije 31. marta 2002. godine<\/strong>, poreska uprava primjenjuje pau\u0161alne vrijednosti. U pravilu se <g id=\"gid_1\">86% prihoda uzima kao nabavna vrijednost<\/g>, \u0161to zna\u010di da se samo 14% mora oporezovati, uz pau\u0161alnu poresku stopu od 30%. To rezultira <strong>efektivnim poreskim optere\u0107enjem od 4,2%<\/strong> na prodajnu cijenu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ako je zemlji\u0161te <strong>nakon 31. decembra 1987. godine<\/strong> prenamijenjeno iz zelenog u gra\u0111evinsko zemlji\u0161te <strong>umgewidmet<\/strong>, poreska uprava uzima u obzir <strong>samo 40% prodajne cijene<\/strong> kao nabavnu vrijednost. Time se oporeziva dobit pove\u0107ava na 60%, \u0161to dovodi do efektivnog poreskog optere\u0107enja od 18%. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">Prilago\u0111avanje nabavnih tro\u0161kova<\/h3>\n\n<p class=\"wp-block-paragraph\">Poreska uprava dozvoljava prilago\u0111avanje nabavnih tro\u0161kova samo kod takozvanog <strong>utvr\u0111ivanja redovnih prihoda<\/strong>, koje se uglavnom primjenjuje za nove nekretnine. Pri tome se uzimaju u obzir stvarni nabavni tro\u0161kovi. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">Visina poreske stope<\/h2>\n\n<p class=\"wp-block-paragraph\">Od 2016. godine poreska uprava u principu oporezuje dobit od prodaje zemlji\u0161ta fiksnom poreskom stopom od 30%, pri \u010demu ovaj porez ne pove\u0107ava poresku stopu za ostale prihode.<\/p>\n\n<p class=\"wp-block-paragraph\">Na zahtjev, poreski obveznici mogu odabrati ni\u017eu redovnu stopu poreza na dohodak, takozvanu opciju redovnog oporezivanja.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">Naplata i uplata poreza na dobit od nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Prodavci u mnogim slu\u010dajevima moraju platiti porez na dobit od nekretnina prilikom prodaje zemlji\u0161ta ili nekretnina. Advokati ili notari obra\u010dunavaju i upla\u0107uju ovaj porez, posebno ako utvr\u0111uju i porez na promet nekretnina za kupca. U takvim slu\u010dajevima, zakon obavezuje na poresko rje\u0161avanje putem zastupnika stranke.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Dva na\u010dina uplate poreza<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Samoprocjena<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ako ovla\u0161teni advokat ili notar obra\u010dunava porez na promet nekretnina, on u pravilu istovremeno upla\u0107uje i porez na dobit od nekretnina.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Posebna avansna uplata<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ako zastupnik stranke ne obra\u010dunava porez na promet nekretnina, poreski obveznik vr\u0161i <strong>avansnu uplatu poreskoj upravi<\/strong>. Poreska uprava taj iznos <strong>kasnije<\/strong> ura\u010dunava u kona\u010dni porez u okviru <strong>oporezivanja dohotka<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">Efekat izmirenja obaveze kod samoprocjene<\/h3>\n\n<p class=\"wp-block-paragraph\">Ako se uplata poreza na dobit od nekretnina vr\u0161i samoprocjenom, ona ima <strong>efekat izmirenja obaveze<\/strong>. Time se porez smatra <g id=\"gid_1\">potpuno izmirenim<\/g>. Daljnji upis u poresku prijavu dohotka nije potreban.  <\/p>\n\n<p class=\"wp-block-paragraph\">Avansna uplata predstavlja izuzetak: Poreska uprava je ura\u010dunava u toku oporezivanja, ali se ona <strong>ne smatra automatski kona\u010dno oporezovanom<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">Opcija oporezivanja i redovno oporezivanje<\/h3>\n\n<p class=\"wp-block-paragraph\">Ko proda nekretninu, mo\u017ee dobrovoljno navesti ovaj postupak u poreskoj prijavi. Time takozvana <strong>opcija oporezivanja<\/strong> omogu\u0107ava ne samo ispravku pogre\u0161nih obra\u010duna, ve\u0107 i prebijanje gubitaka iz drugih prodaja. <\/p>\n\n<p class=\"wp-block-paragraph\">Alternativno se mo\u017ee odabrati <strong>opcija redovnog oporezivanja<\/strong>. Ako je li\u010dna stopa poreza na dohodak ispod 30%, poresko optere\u0107enje na dobit od otu\u0111enja se shodno tome smanjuje. Ura\u010dunavanje se vr\u0161i u okviru redovnog oporezivanja dohotka.  <\/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\">Porez na dobit od nekretnina u praksi postavlja brojna pitanja. Uz temeljitu pravnu pomo\u0107 izbjegavate finansijske nedostatke i stvarate poresku jasno\u0107u prije potpisivanja ugovora. <\/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-6b30bb7b \" 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 zna\u010di \u201ePorez na dobit od nekretnina\u201c i koja poreska stopa va\u017ei?<\/span><\/div><div class=\"uagb-faq-content\"><p>ImmoESt je poseban oblik poreza na dohodak koji predvi\u0111a pau\u0161alnu poresku stopu od 30% na dobit od otu\u0111enja.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" 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 se primjenjuje oslobo\u0111enje za glavno prebivali\u0161te?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ovo oslobo\u0111enje va\u017ei ako se tamo \u017eivjelo najmanje dvije godine neprekidno od kupovine ili pet godina unutar posljednjih deset godina kao glavno prebivali\u0161te \u2013 prodaja mora objasniti ovaj prethodni period kori\u0161tenja.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" 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\">Pod kojim uslovima se porez ukida oslobo\u0111enjem za graditelja?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prodavac mora <strong>sam izgraditi<\/strong> zgradu \u2013 \u010dak i putem gra\u0111evinskog ugovora \u2013, snositi finansijski rizik i zgrada ne smije biti <strong>iznajmljivana u posljednjih deset godina<\/strong>. Oslobo\u0111enje va\u017ei samo za zgradu, ne i za zemlji\u0161te. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" 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\">Koje rizike nosi pogre\u0161na samoprocjena?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nepotpuni ili neta\u010dni podaci, npr. nedokumentovani tro\u0161kovi, pogre\u0161ni osnovi za oslobo\u0111enje, mogu dovesti do dodatnih potra\u017eivanja, kaznenih dodataka ili obaveza pla\u0107anja kamata.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" 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\">Kako se mogu izbje\u0107i poreske gre\u0161ke?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pa\u017eljiva dokumentacija nabavnih i reklamnih tro\u0161kova, kao i blagovremena provjera mogu\u0107ih oslobo\u0111enja uz pravnu pomo\u0107, neophodni su za minimiziranje poreskih rizika.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" 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\">Kako se razlikuje \u201estaro vlasni\u0161tvo\u201c od \u201enovog vlasni\u0161tva\u201c?<\/span><\/div><div class=\"uagb-faq-content\"><p>Staro vlasni\u0161tvo se odnosi na nekretnine koje su ste\u010dene prije 31. marta 2002. godine. Novogradnje, s druge strane, dozvoljavaju odbijanje stvarnih tro\u0161kova od prihoda. <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Porez na dobit od nekretnina Ko proda nekretninu i pri tome ostvari dobit, u mnogim slu\u010dajevima mora platiti porez na dobit od nekretnina. Prilikom prodaje parcele, ku\u0107e ili eta\u017enog vlasni\u0161tva &#8230;","protected":false},"author":24,"featured_media":47295,"parent":45429,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[731,904],"tags":[],"class_list":["post-47293","page","type-page","status-publish","has-post-thumbnail","hentry","category-imovinsko-pravo","category-pravo"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-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 dobit od nekretnina Ko proda nekretninu i pri tome ostvari dobit, u mnogim slu\u010dajevima mora platiti porez na dobit od nekretnina. Prilikom prodaje parcele, ku\u0107e ili eta\u017enog vlasni\u0161tva ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/47293","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=47293"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/47293\/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\/47295"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media?parent=47293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/categories?post=47293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/tags?post=47293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}