{"id":48692,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/nasljedno-pravo-i-planiranje\/zaduzbina-za-slucaj-smrti\/"},"modified":"2025-11-25T14:27:16","modified_gmt":"2025-11-25T13:27:16","slug":"zaduzbina-za-slucaj-smrti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/zaduzbina-za-slucaj-smrti\/","title":{"rendered":"Zadu\u017ebina za slu\u010daj smrti"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Zadu\u017ebina za slu\u010daj smrti<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Zadu\u017ebina za slu\u010daj smrti<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Osnivanje zadu\u017ebine za slu\u010daj smrti<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minimalni sadr\u017eaj osniva\u010dkog akta zadu\u017ebine<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Posljedice za korisnike i nasljednike<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonomski pristup<\/a><\/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-stiftung-von-todes-wegen\">Zadu\u017ebina za slu\u010daj smrti<\/h2>\n\n<p class=\"wp-block-paragraph\">Zadu\u017ebina za slu\u010daj smrti je poseban oblik naslje\u0111ivanja imovine. Ostavitelj u svojoj posljednjoj volji odre\u0111uje da se dio ili cijela njegova imovina posveti zadu\u017ebini. Ova zadu\u017ebina postaje efektivna tek nakon smrti osniva\u010da. To je obi\u010dno <strong>privatna zadu\u017ebina u smislu <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Zakona o privatnim zadu\u017ebinama (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Osnivanje se vr\u0161i putem <strong>testamentarne izjave o osnivanju zadu\u017ebine<\/strong>, koja mora biti sa\u010dinjena u obliku notarskog akta. Za razliku od zadu\u017ebine osnovane za \u017eivota, testamentarna izjava ne stvara predzadu\u017ebinu. Umjesto toga, osnivanje je <strong>uslovljeno<\/strong> smr\u0107u osniva\u010da.  <\/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\">Zadu\u017ebina za slu\u010daj smrti zna\u010di da ostavitelj u svom testamentu posve\u0107uje imovinu zadu\u017ebini koja nastaje tek nakon njegove smrti.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Zadu\u017ebina za slu\u010daj smrti: Osnivanje putem testamenta, poreske posljedice i ura\u010dunavanje nu\u017enog dijela pravno sigurno obja\u0161njeno.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Osnivanje zadu\u017ebine za slu\u010daj smrti<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Stupanje na snagu<\/strong>: Zadu\u017ebina postaje pravno sposobna tek odgovaraju\u0107im upravnim ili sudskim aktom (odobrenje odnosno upis u registar preduze\u0107a).<\/li>\n\n\n\n<li><strong>Putem testamenta<\/strong>: Ostavitelj imenuje zadu\u017ebinu kao nasljednika ili legatara.<\/li>\n\n\n\n<li><strong>Formalni zahtjevi<\/strong>: Za privatnu zadu\u017ebinu obavezan je notarski akt i moraju se po\u0161tovati minimalni sadr\u017eaji osniva\u010dkog akta zadu\u017ebine.<\/li>\n\n\n\n<li><strong>Posebnost<\/strong>: Nema predzadu\u017ebine, ve\u0107 odlo\u017eni uslov smr\u0107u.<\/li>\n<\/ul>\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\">\u201eEine Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Minimalni sadr\u017eaj osniva\u010dkog akta zadu\u017ebine<\/h2>\n\n<p class=\"wp-block-paragraph\">Posljednja volja mora posebno sadr\u017eavati sljede\u0107e ta\u010dke:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Posve\u0107ivanje imovine<\/strong> <\/li>\n\n\n\n<li><strong>Svrha zadu\u017ebine<\/strong> <\/li>\n\n\n\n<li><strong>Korisnici<\/strong>: ili konkretne osobe ili tijelo koje ih odre\u0111uje; izostavlja se ako je korisnik op\u0107a javnost <\/li>\n\n\n\n<li><strong>Naziv i sjedi\u0161te<\/strong> privatne zadu\u017ebine <\/li>\n\n\n\n<li><strong>Podaci o osniva\u010du<\/strong>: ime, adresa, datum ro\u0111enja<\/li>\n\n\n\n<li><strong>Odre\u0111ivanje trajanja<\/strong>: osnivanje na odre\u0111eno ili neodre\u0111eno vrijeme<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Porezni aspekti<\/h2>\n\n<p class=\"wp-block-paragraph\">Prilikom prenosa imovine na privatnu zadu\u017ebinu treba uzeti u obzir razli\u010dite poreske posljedice. U principu, svaki besplatni prenos se optere\u0107uje <g id=\"gid_0\">ulaznim porezom na zadu\u017ebine od 2,5%<\/g>. Ako se unose nekretnine, dodatno nastaju <strong>porez na promet nekretnina od 3,5%<\/strong> i <strong>taksa za upis u zemlji\u0161ne knjige od 1,1%<\/strong>. Pod odre\u0111enim uslovima, optere\u0107enje mo\u017ee biti znatno ve\u0107e: Ako ne postoji zadu\u017ebina uporediva sa Zakonom o privatnim zadu\u017ebinama ili se primjenjuju posebni izuzeci, naknada iznosi <strong>25%<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Va\u017ean izuzetak postoji za <strong>kona\u010dno oporezovanu kapitalnu imovinu<\/strong> koja se posve\u0107uje privatnoj zadu\u017ebini za slu\u010daj smrti. Ona je oslobo\u0111ena ulaznog poreza na zadu\u017ebine. Me\u0111utim, poresko oslobo\u0111enje ne obuhvata <strong>udjele u kapitalnim dru\u0161tvima<\/strong>, ukoliko se na prihode povezane s njima primjenjuje posebna poreska stopa od 27,5%.  <\/p>\n\n<p class=\"wp-block-paragraph\">Za osniva\u010de to zna\u010di da i vrsta i sastav posve\u0107ene imovine zna\u010dajno odre\u0111uju poresko optere\u0107enje. Stoga je pa\u017eljivo pravno i poresko planiranje neophodno kako bi se najbolje postigla \u017eeljena svrha zadu\u017ebine. <\/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-auswirkungen-fur-begunstigte-und-erben\">Posljedice za korisnike i nasljednike<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nema dvostrukog ura\u010dunavanja<\/strong>: Ne uzima se dvostruko u obzir da li je imovina posve\u0107ena zadu\u017ebini ili je istovremeno dodijeljen status korisnika. Relevantna je samo stvarno posve\u0107ena imovina. <\/li>\n\n\n\n<li><strong>Isplate<\/strong>: Sve isplate koje je korisnik primio do smrti ostavitelja i koje \u0107e primiti nakon smrti moraju se dodati.<\/li>\n\n\n\n<li><strong>Neizvjesnost kod budu\u0107ih isplata<\/strong>: Nu\u017eni nasljednici moraju ura\u010dunati i procijenjene budu\u0107e isplate, \u010dak i ako se one pravno ne mogu provesti.<\/li>\n<\/ul>\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 der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">Ekonomski pristup<\/h2>\n\n<p class=\"wp-block-paragraph\">Pored klasi\u010dnih donacija privatnoj zadu\u017ebini, ekonomski transferi imovine tako\u0111er mogu igrati ulogu u izra\u010dunu nu\u017enog dijela. To posebno uklju\u010duje nasljedne odredbe u dru\u0161tvenim ugovorima koje pogoduju odre\u0111enim osobama, kao i donacije stranim zadu\u017ebinama. Sudska praksa tako\u0111er obuhvata sli\u010dne aran\u017emane u kojima se ekonomski vr\u0161i jednostrana pogodnost. Uvijek je odlu\u010duju\u0107i ekonomski pristup: Nije relevantna samo formalna struktura prenosa imovine, ve\u0107 njen stvarni u\u010dinak na polo\u017eaj nu\u017enih nasljednika.   <\/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\">Osnivanje zadu\u017ebine za slu\u010daj smrti je slo\u017eeno i povezano s brojnim pravnim i poreskim zamkama. \u010cak i male formalne gre\u0161ke mogu dovesti do ni\u0161tavosti posljednje volje. Tako\u0111er, mogu prijetiti poreske nepogodnosti ako osnivanje ili odre\u0111ivanje svrhe nije precizno oblikovano.  <\/p>\n\n<p class=\"wp-block-paragraph\">Specijalizirana kancelarija poput na\u0161e poma\u017ee vam da:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>izvr\u0161ite <strong>pravno sigurno osnivanje<\/strong> zadu\u017ebine,<\/li>\n\n\n\n<li><strong>optimizirate poresko optere\u0107enje<\/strong>,<\/li>\n\n\n\n<li>osigurate <strong>\u017eeljenu namjenu<\/strong> imovine i<\/li>\n\n\n\n<li>upi\u0161ete zadu\u017ebinu u sve potrebne registre.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Time dobijate sigurnost da \u0107e va\u0161a posljednja volja biti pravno i ekonomski najbolje provedena.<\/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-faqc1 \" 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 zadu\u017ebina za slu\u010daj smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zadu\u017ebina postaje pravno sposobna tek smr\u0107u osniva\u010da i naknadnim upisom u registar preduze\u0107a odnosno odobrenjem od strane vlasti. Prije smrti ne postoji predzadu\u017ebina. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" 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 podatke mora sadr\u017eavati osniva\u010dki akt zadu\u017ebine?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obavezni su posve\u0107ivanje imovine, svrha zadu\u017ebine, korisnici, naziv i sjedi\u0161te zadu\u017ebine, podaci o osniva\u010du te odre\u0111ivanje trajanja.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" 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 donacije privatnoj zadu\u017ebini uzimaju u obzir kod nu\u017enog dijela?<\/span><\/div><div class=\"uagb-faq-content\"><p>Od 2017. godine, posve\u0107ivanja imovine i status korisnika smatraju se donacijama koje se moraju ura\u010dunati. Nu\u017eni nasljednici moraju ura\u010dunati isplate u svoj nu\u017eni dio bez vremenskog ograni\u010denja. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" 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\">Koji porezi nastaju pri prenosu na zadu\u017ebinu?<\/span><\/div><div class=\"uagb-faq-content\"><p>U principu 2,5% ulaznog poreza na zadu\u017ebine. Za nekretnine dodatno 3,5% poreza na promet nekretnina i 1,1% takse za upis u zemlji\u0161ne knjige. U posebnim slu\u010dajevima optere\u0107enje se pove\u0107ava na 25%.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" 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\">Postoje li donacije zadu\u017ebini oslobo\u0111ene poreza?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Kona\u010dno oporezovana kapitalna imovina je oslobo\u0111ena poreza, me\u0111utim izuzeti su udjeli u kapitalnim dru\u0161tvima ako se na prihode primjenjuje posebna poreska stopa od 27,5%. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" 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\">Mo\u017ee li zadu\u017ebina za slu\u010daj smrti isklju\u010diti zahtjeve za nu\u017eni dio?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Sama zadu\u017ebina nije pogodna za zaobila\u017eenje zahtjeva za nu\u017eni dio. Samo kroz odricanje od nu\u017enog dijela ili posebne nasljednopravne odredbe mo\u017ee se posti\u0107i efektivno izdvajanje.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" 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 prednosti nudi zadu\u017ebina za slu\u010daj smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ona omogu\u0107ava dugoro\u010dno osiguranje porodi\u010dne imovine, zbrinjavanje srodnika kao i ostvarivanje dobrotvornih ili li\u010dnih ciljeva kroz generacije.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" 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 mo\u017ee osnovati zadu\u017ebinu za slu\u010daj smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zadu\u017ebinu za slu\u010daj smrti mo\u017ee osnovati isklju\u010divo fizi\u010dka osoba kao osniva\u010d. Kod ovog oblika dozvoljen je samo jedan osniva\u010d. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Zadu\u017ebina za slu\u010daj smrti Zadu\u017ebina za slu\u010daj smrti je poseban oblik naslje\u0111ivanja imovine. Ostavitelj u svojoj posljednjoj volji odre\u0111uje da se dio ili cijela njegova imovina posveti zadu\u017ebini. Ova zadu\u017ebina &#8230;","protected":false},"author":25,"featured_media":48694,"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-48692","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\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-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":"Zadu\u017ebina za slu\u010daj smrti Zadu\u017ebina za slu\u010daj smrti je poseban oblik naslje\u0111ivanja imovine. Ostavitelj u svojoj posljednjoj volji odre\u0111uje da se dio ili cijela njegova imovina posveti zadu\u017ebini. Ova zadu\u017ebina ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/48692","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=48692"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/48692\/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\/48694"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media?parent=48692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/categories?post=48692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/tags?post=48692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}