{"id":48585,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/nasljedno-pravo-i-planiranje\/porez-na-promet-nekretnina-u-nasljednom-pravu\/"},"modified":"2025-11-25T14:26:01","modified_gmt":"2025-11-25T13:26:01","slug":"porez-na-promet-nekretnina-u-nasljednom-pravu","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/porez-na-promet-nekretnina-u-nasljednom-pravu\/","title":{"rendered":"Porez na promet nekretnina u nasljednom pravu"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na promet nekretnina u nasljednom pravu<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Porez na promet nekretnina u nasljednom pravu<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">Vrijeme dospije\u0107a<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">Visina poreza na promet nekretnina u slu\u010daju naslje\u0111ivanja<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Osnovica za oporezivanje:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Odgoda ili pla\u0107anje poreza na promet nekretnina na rate<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">Sticanja oslobo\u0111ena poreza<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Naknada za upis u zemlji\u0161ne knjige<\/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-grunderwerbssteuer-im-erbrecht\">Porez na promet nekretnina u nasljednom pravu<\/h2>\n\n<p class=\"wp-block-paragraph\">Kada se nekretnina prenosi naslje\u0111ivanjem, \u010desto se postavlja pitanje da li se pla\u0107a porez na promet nekretnina. Odgovor nije uvijek jasan, jer svako sticanje imovine zbog smrti nije oslobo\u0111eno poreza. Ko ovdje pogre\u0161no planira ili prekasno reaguje, rizikuje nepotrebne tro\u0161kove.  <\/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 se u principu pla\u0107a pri svakom sticanju zemlji\u0161ta, dakle i onda kada se prenos vlasni\u0161tva vr\u0161i putem <strong>naslje\u0111ivanja, legata ili darovanja za slu\u010daj smrti<\/strong><\/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-im-Erbrecht-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Porez na promet nekretnina se pla\u0107a i prilikom naslje\u0111ivanja nekretnina. Informi\u0161ite se sada i izbjegnite skupe gre\u0161ke.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">Vrijeme dospije\u0107a<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na promet nekretnina nastaje uvijek kada se zemlji\u0161te, ku\u0107a ili stan prenose na drugu osobu. To va\u017ei i za: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>sticanje putem <strong><a href=\"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/zakonsko-nasljedjivanje\/\">zakonskog naslje\u0111ivanja<\/a><\/strong><\/li>\n\n\n\n<li><strong>raspolaganja posljednjom voljom<\/strong> (npr. <a href=\"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/legat\/\" target=\"_blank\" rel=\"noreferrer noopener\">legat<\/a>, <a href=\"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/oporuka\/\">testament<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/poklon-za-slucaj-smrti\/\" target=\"_blank\" rel=\"noreferrer noopener\">Darovanja za slu\u010daj smrti<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Va\u017eno: Poreska obaveza ne nastaje <strong>smr\u0107u<\/strong>, ve\u0107 tek <a href=\"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/urucenje-ostavine\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>predajom u posjed<\/strong><\/a> nekretnine. Ako se nekretnina proda prije toga u toku ostavinskog postupka, porez pla\u0107a kupac. <\/p>\n\n<p class=\"wp-block-paragraph\">Pored toga, \u00a7 1 Zakona o porezu na promet nekretnina (GrEStG) navodi i druge oporezive radnje koje se mogu pojaviti u vezi sa naslje\u0111ivanjem, kao \u0161to su ustupanje prava na prenos vlasni\u0161tva, sticanje ovla\u0161tenja za raspolaganje, promjena partnera ili ujedinjenje najmanje 95 % udjela u dru\u0161tvu koje posjeduje nekretnine.<\/p>\n\n<p class=\"wp-block-paragraph\">Dodatne informacije o oporezivim sticanjima mo\u017eete prona\u0107i na na\u0161oj <a href=\"https:\/\/harlander-partner.eu\/bs\/imovinsko-pravo\/porez-na-promet-nekretnina\/\" target=\"_blank\" rel=\"noreferrer noopener\">op\u0107oj stranici o porezu na promet nekretnina<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">Visina poreza na promet nekretnina u slu\u010daju naslje\u0111ivanja<\/h2>\n\n<p class=\"wp-block-paragraph\">Kod besplatnog sticanja naslje\u0111ivanjem unutar povla\u0161tenog porodi\u010dnog kruga primjenjuje se <strong>stepenasta tarifa<\/strong>. Porez se obra\u010dunava proporcionalno na sljede\u0107i na\u010din: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3,5 %<\/strong> za sve iznose koji prelaze navedeno<\/li>\n\n\n\n<li><strong>0,5 %<\/strong> za prvih <strong>250.000 \u20ac<\/strong> vrijednosti zemlji\u0161ta<\/li>\n\n\n\n<li><strong>2,0 %<\/strong> za sljede\u0107ih <strong>150.000 \u20ac<\/strong> (tj. dio izme\u0111u 250.001 \u20ac i 400.000 \u20ac)<\/li>\n\n\n\n<li>Kod <strong>prenosa preduze\u0107a<\/strong> unutar porodi\u010dnog kruga dodatno va\u017ei <strong>neoporezivi iznos od 900.000 \u20ac<\/strong>, dok za <strong>poljoprivredna i \u0161umska zemlji\u0161ta<\/strong> iznosi 365.000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pored besplatnih sticanja, postoje i <strong>djelimi\u010dno naplatna sticanja<\/strong>. Ako je naknada izme\u0111u 30 % i 70 % vrijednosti zemlji\u0161ta, primjenjuju se proporcionalno i stepenasta tarifa i op\u0107a stopa od 3,5 %. Kod naknade ve\u0107e od 70 % primjenjuje se puna poreska stopa.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kao <strong>naknada<\/strong> se smatra svaka dogovorena usluga koju sticalac pru\u017ea za dobijanje nekretnine, kao \u0161to je kupoprodajna cijena, preuzimanje dugova ili dodjela prava stanovanja u korist prodavca.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pa\u017enja<\/strong>: Ova tarifa va\u017ei samo za sticanja unutar <strong>strogo definisanog porodi\u010dnog kruga<\/strong>, npr. supru\u017enici, djeca, unuci, roditelji, bra\u0107a\/sestre, ne\u0107aci\/ne\u0107akinje, usvojena ili pastor\u010dad, kao i vanbra\u010dni partneri sa zajedni\u010dkim glavnim prebivali\u0161tem.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Osnovica za oporezivanje:<\/h2>\n\n<p class=\"wp-block-paragraph\">Obra\u010dun poreza se odre\u0111uje prema <strong>tr\u017ei\u0161noj vrijednosti<\/strong> nekretnine u trenutku predaje u posjed. Takozvana <strong>vrijednost zemlji\u0161ta<\/strong> utvr\u0111uje se na osnovu modela ili vje\u0161ta\u010denja.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">Kod poljoprivrednih i \u0161umskih zemlji\u0161ta ostaje mjerodavna jedinstvena vrijednost, pod uslovom da se povr\u0161ina direktno koristi za poljoprivredni prihod. <strong>Va\u017eno je razlikovati osnovnu imovinu i poljoprivrednu, odnosno \u0161umsku imovinu:<\/strong> Zemlji\u0161ta koja se isklju\u010divo koriste za poljoprivredu ili \u0161umarstvo spadaju u poljoprivrednu i \u0161umsku imovinu. Sve ostale nekretnine spadaju u osnovnu imovinu. Ova klasifikacija direktno uti\u010de na osnovicu za oporezivanje i poresku stopu.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>Primjer<\/strong><br\/>Ako sin naslijedi roditeljsku ku\u0107u tr\u017ei\u0161ne vrijednosti 300.000 \u20ac, porez na promet nekretnina iznosi:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0,5 % od 250.000 \u20ac = 1.250 \u20ac<\/li>\n\n\n\n<li>2,0 % od 50.000 \u20ac = 1.000 \u20ac<br\/>\u2192 <strong>Ukupan porez: 2.250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Odgoda ili pla\u0107anje poreza na promet nekretnina na rate<\/h2>\n\n<p class=\"wp-block-paragraph\">Pod odre\u0111enim uslovima, zakon dozvoljava <strong>pla\u0107anje u pet godi\u0161njih rata<\/strong>, npr. u slu\u010daju niske likvidnosti ili zajednice nasljednika. Preduslov je da se primjenjuje <strong>stopa od 0,5 %<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">Sticanja oslobo\u0111ena poreza<\/h2>\n\n<p class=\"wp-block-paragraph\">Posebno su oslobo\u0111eni poreza na promet nekretnina:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Prenosi u slu\u010daju smrti na <strong>supru\u017enike ili registrovane partnere<\/strong> u pogledu glavnog prebivali\u0161ta, ako <strong>stambena povr\u0161ina ne prelazi 150 m\u00b2<\/strong><\/li>\n\n\n\n<li>Sticanja od strane <strong>neprofitnih<\/strong>, humanitarnih ili crkvenih <strong>institucija<\/strong><\/li>\n\n\n\n<li>Eksproprijacije ili prenosi radi <strong>izbjegavanja administrativnih intervencija<\/strong><\/li>\n\n\n\n<li><strong>Bagatelni pragovi:<\/strong> nema poreske obaveze ako osnovica za oporezivanje iznosi najvi\u0161e 1.100 \u20ac (kod podjele nekretnine do 2.000 \u20ac)<\/li>\n\n\n\n<li><strong>Oslobo\u0111enje za poslovanje: <\/strong>900.000 \u20ac za osnovnu imovinu ili 360.000 \u20ac za poljoprivrednu i \u0161umsku imovinu kod besplatnih transakcija<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Naknada za upis u zemlji\u0161ne knjige<\/h2>\n\n<p class=\"wp-block-paragraph\">Upis u zemlji\u0161ne knjige je mogu\u0107 samo ako je poreska uprava prethodno izdala <strong>potvrdu o nepostojanju prepreka u skladu sa <\/strong><a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>\u010dlanom 160. BAO<\/strong><\/a>. Ovu potvrdu dobijate ako je porez na promet nekretnina uredno pla\u0107en ili ako takav porez nije nastao. <\/p>\n\n<p class=\"wp-block-paragraph\">Za odre\u0111ene grupe sticalaca, <strong>naknada za upis<\/strong> iznosi:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1,1 % tr\u017ei\u0161ne vrijednosti<\/strong> (za tre\u0107a lica)<\/li>\n\n\n\n<li><strong>1,1 % trostruke jedinstvene vrijednosti<\/strong> (za \u010dlanove porodice, supru\u017enike, vanbra\u010dne partnere sa glavnim prebivali\u0161tem)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Va\u0161e prednosti uz advokatsku podr\u0161ku<\/h2>\n\n<p class=\"wp-block-paragraph\">Mi provjeravamo za Vas:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>da li ste obavezni da platite porez na promet nekretnina<\/li>\n\n\n\n<li>da li se primjenjuje oslobo\u0111enje ili olak\u0161ica<\/li>\n\n\n\n<li>koja osnovica za oporezivanje i koja tarifa se primjenjuju<\/li>\n\n\n\n<li>koji rokovi, zahtjevi i dokumenti se moraju po\u0161tovati<\/li>\n<\/ul>\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\">Da li se porez na promet nekretnina pla\u0107a pri svakom naslje\u0111ivanju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. \u010cim se nekretnina u okviru ostavinskog postupka prenese na fizi\u010dko lice, nastaje porez na promet nekretnina. Sticanje putem zakonskog naslje\u0111ivanja, legata ili darovanja za slu\u010daj smrti je oporezivo, osim ako se ne primjenjuje zakonsko oslobo\u0111enje.  <\/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\">Kada se mora platiti porez na promet nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Poreska obaveza ne nastaje smr\u0107u, ve\u0107 tek predajom u posjed. Pla\u0107anje se u principu mora izvr\u0161iti prije upisa u zemlji\u0161ne knjige. Za to je potrebna potvrda o nepostojanju prepreka od poreske uprave.  <\/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\">Mogu li porez platiti i na rate?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, pod uslovom da se sticanje vr\u0161i unutar povla\u0161tenog porodi\u010dnog kruga i da se primjenjuje stopa od 0,5 %. U tom slu\u010daju je mogu\u0107e pla\u0107anje na rate u do pet jednakih godi\u0161njih iznosa. Potreban je zahtjev poreskoj upravi.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Porez na promet nekretnina u nasljednom pravu Kada se nekretnina prenosi naslje\u0111ivanjem, \u010desto se postavlja pitanje da li se pla\u0107a porez na promet nekretnina. Odgovor nije uvijek jasan, jer svako &#8230;","protected":false},"author":25,"featured_media":48587,"parent":43560,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[790],"tags":[],"class_list":["post-48585","page","type-page","status-publish","has-post-thumbnail","hentry","category-nasljedno-pravo-i-preventiva"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/bs\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Porez na promet nekretnina u nasljednom pravu Kada se nekretnina prenosi naslje\u0111ivanjem, \u010desto se postavlja pitanje da li se pla\u0107a porez na promet nekretnina. Odgovor nije uvijek jasan, jer svako ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/48585","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/comments?post=48585"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/48585\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/43560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media\/48587"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media?parent=48585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/categories?post=48585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/tags?post=48585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}