{"id":48008,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/imovinsko-pravo\/porez-na-promet-nekretnina\/"},"modified":"2025-11-25T14:18:57","modified_gmt":"2025-11-25T13:18:57","slug":"porez-na-promet-nekretnina","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/bs\/imovinsko-pravo\/porez-na-promet-nekretnina\/","title":{"rendered":"Porez na promet nekretnina"},"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-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Predmet poreza na promet nekretnina<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Transakcije sticanja<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Porezna oslobo\u0111enja pri kupovini nekretnina<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Prijenos stana me\u0111u partnerima<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Bagatelna granica<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Podr\u0161ka dobrotvornim, humanitarnim i vjerskim svrhama<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Realna podjela<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Slu\u017ebena intervencija<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Osnovica za procjenu<\/a><\/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-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potvrda o nepostojanju smetnji 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\">Pri kupovini zemlji\u0161ta ili nekretnine u Austriji pla\u0107a se porez na promet nekretnina. Ova porezna obaveza ne odnosi se samo na klasi\u010dne kupoprodajne ugovore, ve\u0107 i na besplatne prijenose kao \u0161to su pokloni i nasljedstva. <\/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\"><strong>Porez na promet nekretnina (GrESt)<\/strong> je jednokratni porez koji se pla\u0107a pri svakom sticanju doma\u0107ih nekretnina.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"Sve o porezu na promet nekretnina u Austriji: porezne stope, oslobo\u0111enja, izuze\u0107a i savjeti za pravno sigurno provo\u0111enje s advokatom.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Predmet poreza na promet nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina prema <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 2 GrEStG<\/a> obuhvata isklju\u010divo sticanje <strong>zemlji\u0161ta u zemlji<\/strong> uklju\u010duju\u0107i njihovu <strong>gra\u0111anskopravnu pripadnost<\/strong>. Pod tim se posebno podrazumijeva: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zemlji\u0161te<\/li>\n\n\n\n<li>Zgrade<\/li>\n\n\n\n<li>Prirast i pripadnosti<\/li>\n\n\n\n<li>Gra\u0111evinska prava<\/li>\n\n\n\n<li>Nadgra\u0111a<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">U zemlji\u0161te ne spadaju:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ma\u0161ine i tehni\u010dka postrojenja koja pripadaju preduze\u0107u <\/li>\n\n\n\n<li>Ostali pokretni inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Transakcije sticanja<\/h2>\n\n<p class=\"wp-block-paragraph\">Porezu na promet nekretnina podlije\u017ee teretno ili besplatno sticanje doma\u0107ih nekretnina. <\/p>\n\n<p class=\"wp-block-paragraph\">Tu posebno spadaju sljede\u0107i postupci sticanja:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Sticanje vlasni\u0161tva kupovinom, razmjenom, nasljedstvom, nu\u017enim dijelom ili odr\u017eajem<\/li>\n\n\n\n<li>Sticanje ekonomske mo\u0107i raspolaganja, npr. povjerenistvo<\/li>\n\n\n\n<li>Postupci sticanja u vezi s dru\u0161tvima lica i kapitala<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pored toga, zakon poznaje dva posebna \u010dinjeni\u010dna stanja koja su relevantna isklju\u010divo za <strong>preduzetni\u010dke strukture<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/bs\/imovinsko-pravo\/porez-na-promet-nekretnina-za-preduzeca\/\">porez na promet nekretnina za preduze\u0107a<\/a>.<\/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-steuerbefreiungen-beim-immobilienkauf\">Porezna oslobo\u0111enja pri kupovini nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Zakon o porezu na promet nekretnina poznaje brojne izuzetke. Oslobo\u0111eni su sljede\u0107i postupci sticanja: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Prijenos stana me\u0111u partnerima<\/h3>\n\n<p class=\"wp-block-paragraph\">Bra\u010dni drugovi ili registrovani partneri imaju koristi od oslobo\u0111enja za 150 m\u00b2 stambene povr\u0161ine pri zajedni\u010dkom sticanju ili naslje\u0111ivanju stana. Za to se moraju po\u0161tovati odre\u0111ena pravila o prebivali\u0161tu i kori\u0161tenju. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Bagatelna granica<\/h3>\n\n<p class=\"wp-block-paragraph\">Porez se ne pla\u0107a ako je osnovica manja od 1.100 \u20ac. Za odre\u0111ene podjele zemlji\u0161ta va\u017ei granica od 2.000 \u20ac. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Podr\u0161ka dobrotvornim, humanitarnim i vjerskim svrhama<\/h3>\n\n<p class=\"wp-block-paragraph\">Besplatni prijenosi dobrotvornim, humanitarnim ili vjerskim ustanovama su oslobo\u0111eni. Tako\u0111er su oslobo\u0111eni prijenosi koji se vr\u0161e putem slu\u017ebene mjere prostornog ure\u0111enja ili ure\u0111enja gra\u0111evinskog zemlji\u0161ta, ali samo ako nisu dobrovoljno dogovoreni. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Realna podjela<\/h3>\n\n<p class=\"wp-block-paragraph\">I kod realne podjele, odnosno podjele zajedni\u010dkog zemlji\u0161ta u pojedina\u010dno vlasni\u0161tvo, mo\u017ee postojati oslobo\u0111enje. Uslov je da svaki suvlasnik dobije samo vrijednost koja odgovara njegovom prvobitnom udjelu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Slu\u017ebena intervencija<\/h3>\n\n<p class=\"wp-block-paragraph\">Ako se zemlji\u0161te prenosi putem eksproprijacije ili radi izbjegavanja slu\u017ebene intervencije, tako\u0111er se ne pla\u0107a porez.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Osnovica za procjenu<\/h2>\n\n<p class=\"wp-block-paragraph\">Osnovica za porez na promet nekretnina zavisi od toga koja se <strong>vrsta zemlji\u0161ta<\/strong> prenosi i u kakvoj <strong>pravnoj ili ekonomskoj vezi<\/strong> stoji postupak sticanja. U principu se porez obra\u010dunava prema <strong>protu\u010dinidbi<\/strong>, odnosno onome \u0161to se stvarno ula\u017ee za zemlji\u0161te. <\/p>\n\n<p class=\"wp-block-paragraph\">U odre\u0111enim slu\u010dajevima se me\u0111utim <strong>ne primjenjuje protu\u010dinidba<\/strong>, nego <strong>vrijednost zemlji\u0161ta<\/strong> ili <strong>jedinstvena vrijednost<\/strong>, posebno kod prijenosa u okviru porodice ili kod besplatnih postupaka kao \u0161to su nasljedstvo ili prijenos nu\u017enog dijela. <strong>Jedinstvena vrijednost<\/strong> se kao osnovica primjenjuje <strong>isklju\u010divo kod poljoprivrednog i \u0161umskog zemlji\u0161ta<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ako zemlji\u0161te pripada imovini <strong>dru\u0161tva za nekretnine<\/strong>, obavezno se kao osnovica mora uzeti <strong>tr\u017ei\u0161na vrijednost<\/strong>. Ona se mora dokazati vje\u0161ta\u010denjem ili uporedivim dokazima. <\/p>\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 richtige Wahl der Bemessungsgrundlage kann tausende Euro sparen, mit anwaltlicher Begleitung lassen sich steuerliche Fallstricke sicher umgehen\u201c<\/span>\n    <\/div>\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\">Pri kupovini nekretnine u pravilu se pla\u0107a <strong>porez na promet nekretnina u visini od 3,5% kupovne cijene<\/strong>. Ako se sticanje vr\u0161i me\u0111u <strong>bliskim srodnicima<\/strong>, porezna stopa se smanjuje na <strong>2%<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Pored poreza na promet nekretnina, pri <strong>upisu prava vlasni\u0161tva u zemlji\u0161nu knjigu<\/strong> pla\u0107a se <strong>taksa za upis od 1,1% kupovne cijene<\/strong>. Ova takozvana taksa za uknji\u017ebu dospijeva zajedno s upisom i obavezna je. <\/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\">Porez na promet nekretnina nastaje \u010dim ugovorne strane pravno valjano zaklju\u010de sticanje. Porezni obveznici su u principu sva lica koja u\u010destvuju u postupku sticanja, to su u pravilu kupac i prodavac. <\/p>\n\n<p class=\"wp-block-paragraph\">Pored redovnog slu\u010daja zaklju\u010denja ugovora, Zakon o porezu na promet nekretnina reguli\u0161e i <strong>posebne izuzetke<\/strong>, na primjer kod nasljedstva, legata ili poklona za slu\u010daj smrti. U tim slu\u010dajevima porezna obaveza nastaje u drugom trenutku. <\/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\">\u201eGerade bei Schenkungen oder \u00dcbergaben im Familienkreis wird die Grunderwerbsteuer oft untersch\u00e4tzt, falsche Annahmen f\u00fchren schnell zu vermeidbaren Kosten.\u201c<\/span>\n    <\/div>\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 pla\u0107a ili putem <strong>samoprocjene<\/strong> ili putem <strong>porezne prijave<\/strong>. Obje varijante mora izvr\u0161iti advokat ili notar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Samoprocjena<\/strong> ima <strong>prednost<\/strong> \u0161to zna\u010dajno <strong>ubrzava<\/strong> sticanje zemlji\u0161ta. Zastupnik stranke ne vr\u0161i samo <strong>prijavu i pla\u0107anje<\/strong> poreza preko FinanzOnline, ve\u0107 i <strong>provjeru<\/strong> koja porezna stopa va\u017ei, da li je mogu\u0107e oslobo\u0111enje i koja se osnovica primjenjuje u pojedina\u010dnom slu\u010daju. <\/p>\n\n<p class=\"wp-block-paragraph\">Pravovremeno i ispravno pla\u0107anje je uslov za upis u zemlji\u0161nu knjigu. Bez njega se pravo vlasni\u0161tva ne mo\u017ee prenijeti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Potvrda o nepostojanju smetnji prema \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Porezna uprava izdaje <strong>potvrdu o nepostojanju smetnji<\/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 porezna uprava potvr\u0111uje da je porez na promet nekretnina u potpunosti i ispravno 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\">Porez na promet nekretnina na prvi pogled djeluje jasno regulisan, ali u praksi se pokazuje da male gre\u0161ke brzo mogu dovesti do nepotrebnog poreskog optere\u0107enja ili ka\u0161njenja kod zemlji\u0161ne knjige. Pravovremeno advokatsko savjetovanje stvara sigurnost. <\/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 uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz 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-46ff0bfd \" 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 pla\u0107a porez na promet nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Porez na promet nekretnina se pla\u0107a kada u Austriji sti\u010dete vlasni\u0161tvo nad zemlji\u0161tem, na primjer kupovinom, poklonom, nasljedstvom ili razmjenom.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" 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 pri kupovini?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pri teretnom sticanju porez iznosi 3,5% kupovne cijene.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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 vrijednost zemlji\u0161ta umjesto kupovne cijene?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kada nema protu\u010dinidbe ili je ona mala, na primjer kod poklona ili prijenosa u okviru porodice, primjenjuje se vrijednost zemlji\u0161ta.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c487b84 \" 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 va\u017ei za poljoprivredno i \u0161umsko zemlji\u0161te?<\/span><\/div><div class=\"uagb-faq-content\"><p>U tim slu\u010dajevima se kao osnovica koristi jedinstvena vrijednost, a ne vrijednost zemlji\u0161ta.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3534b663 \" 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 se de\u0161ava ako ne platim porez na vrijeme?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bez dokaza o pla\u0107anju poreza pravo vlasni\u0161tva se ne upisuje u zemlji\u0161nu knjigu.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8713c765 \" 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 dospijeva porez?<\/span><\/div><div class=\"uagb-faq-content\"><p>Odmah nakon potpisivanja ugovora, jer se time ostvaruje postupak sticanja.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Porez na promet nekretnina Pri kupovini zemlji\u0161ta ili nekretnine u Austriji pla\u0107a se porez na promet nekretnina. Ova porezna obaveza ne odnosi se samo na klasi\u010dne kupoprodajne ugovore, ve\u0107 i &#8230;","protected":false},"author":1,"featured_media":48010,"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-48008","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\/Grunderwerbsteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/bs\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Porez na promet nekretnina Pri kupovini zemlji\u0161ta ili nekretnine u Austriji pla\u0107a se porez na promet nekretnina. Ova porezna obaveza ne odnosi se samo na klasi\u010dne kupoprodajne ugovore, ve\u0107 i ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/48008","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/comments?post=48008"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/48008\/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\/48010"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media?parent=48008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/categories?post=48008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/tags?post=48008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}