{"id":49020,"date":"2025-08-14T16:11:12","date_gmt":"2025-08-14T14:11:12","guid":{"rendered":"https:\/\/harlander-partner.eu\/nasljedno-pravo-i-planiranje\/porez-na-nasljedstvo\/"},"modified":"2025-12-27T21:17:27","modified_gmt":"2025-12-27T20:17:27","slug":"porez-na-nasljedstvo","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/porez-na-nasljedstvo\/","title":{"rendered":"Porez na nasljedstvo"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na nasljedstvo<\/h2><ul><li><a href=\"#h-seit-2008-keine-erbschaftssteuer-in-osterreich\" data-level=\"2\">Od 2008. godine u Austriji nema poreza na nasljedstvo.<\/a><\/li><li><a href=\"#h-mogliche-ruckkehr-der-erbschaftssteuer\" data-level=\"2\">Mogu\u0107i povratak poreza na nasljedstvo<\/a><ul><li><a href=\"#h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\" data-level=\"3\">Mogu\u0107nosti izbjegavanja poreza na nasljedstvo<\/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-seit-2008-keine-erbschaftssteuer-in-osterreich\">Od 2008. godine u Austriji nema poreza na nasljedstvo.<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na nasljedstvo (i istovremeno porez na poklon) je u Austriji <strong>ukinut<\/strong> 2008. godine, jer je Ustavni sud proglasio porez na nasljedstvo <strong>neustavnim<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Za slu\u010dajeve naslje\u0111ivanja <strong>nakon 1. augusta 2008. godine<\/strong> u <strong>Austriji<\/strong> se stoga vi\u0161e <strong>ne napla\u0107uje porez na nasljedstvo ili poklon<\/strong>. Me\u0111utim, kod naslje\u0111ivanja ili <strong>besplatnog prijenosa zemlji\u0161ta<\/strong> i dalje se pla\u0107a <strong>porez na promet nekretnina<\/strong>, kao i <strong>taksa za upis<\/strong>. Osim toga, od tada postoji zakonska obaveza prijave poklona. U Njema\u010dkoj, s druge strane, porez na nasljedstvo i dalje postoji.   <\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/bs\/nasljedno-pravo-i-planiranje\/porez-na-promet-nekretnina-u-nasljednom-pravu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Vi\u0161e o porezu na promet nekretnina u nasljednom pravu pro\u010ditajte ovdje.<\/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\">Za slu\u010dajeve naslje\u0111ivanja <strong>nakon 31. jula 2008. godine<\/strong> u Austriji se vi\u0161e ne napla\u0107uje porez na nasljedstvo.<\/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\/ERbschaftssteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp\" alt=\"Nema poreza na nasljedstvo u Austriji od 2008. godine \u2013 ipak, obratite pa\u017enju na porez na promet nekretnina, taksu za upis i obavezu prijave kod darovanja.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mogliche-ruckkehr-der-erbschaftssteuer\">Mogu\u0107i povratak poreza na nasljedstvo <\/h2>\n\n<p class=\"wp-block-paragraph\">U Austriji bi porez na nasljedstvo u budu\u0107nosti mogao ponovo biti uveden. Me\u0111utim, ko na vrijeme planira svoju ostav\u0161tinu, mo\u017ee ve\u0107 unaprijed poduzeti korake kako bi u potpunosti izbjegao ovaj porez ili ga barem zna\u010dajno smanjio. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\">Mogu\u0107nosti izbjegavanja poreza na nasljedstvo<\/h3>\n\n<p class=\"wp-block-paragraph\">Kako bi se <strong>sprije\u010dio<\/strong> mogu\u0107i budu\u0107i porez na nasljedstvo, nude se pravna rje\u0161enja poput <strong>punomo\u0107i za slu\u010daj nesposobnosti<\/strong>, <strong>ugovora o prijenosu imovine<\/strong> ili <strong>ugovora o darovanju<\/strong>, kojima se imovina mo\u017ee prenijeti rano i na ure\u0111en na\u010din.<\/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\">Propisi vezani za nasljedstva i besplatne prijenose su slo\u017eeni i nose zna\u010dajne finansijske rizike. Nejasni pravni pojmovi, visoki dodatni tro\u0161kovi poput poreza na promet nekretnina i takse za upis, kao i strogi zahtjevi za prijavu i rokove, mogu lako dovesti do gre\u0161aka.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ekonomski, ovo mo\u017ee dovesti do neo\u010dekivanih optere\u0107enja ili problema s likvidno\u0161\u0107u. Profesionalna pravna podr\u0161ka osigurava da se svi koraci provode pravno sigurno i da se izbjegnu nepotrebni tro\u0161kovi. <\/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\">Postoji li trenutno porez na nasljedstvo u Austriji?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Za slu\u010dajeve naslje\u0111ivanja nakon 1. augusta 2008. godine u Austriji se vi\u0161e ne napla\u0107uje porez na nasljedstvo ili darovanje. Me\u0111utim, kod besplatnih prijenosa nekretnina i dalje se pla\u0107aju porez na promet nekretnina, kao i taksa za upis.  <\/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\">Mo\u017ee li se porez na nasljedstvo ponovo uvesti u Austriji?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, mogu\u0107e je da \u0107e porez na nasljedstvo biti ponovo uveden u budu\u0107nosti. Me\u0111utim, ranim planiranjem ostav\u0161tine, naprimjer putem punomo\u0107i za slu\u010daj nesposobnosti, ugovora o prijenosu imovine ili ugovora o darovanju, budu\u0107e porezno optere\u0107enje se mo\u017ee izbje\u0107i ili smanjiti. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" 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\">Moram li prijaviti darovanja u Austriji?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Od 1. augusta 2008. godine postoji zakonska obaveza prijave za odre\u0111ena darovanja. U slu\u010daju nepo\u0161tivanja prijete zna\u010dajne nov\u010dane kazne.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Koja je razlika izme\u0111u poreza na promet nekretnina i takse za upis?<\/span><\/div><div class=\"uagb-faq-content\"><p>Porez na promet nekretnina je porez na sticanje nekretnina, koji se primjenjuje i kod besplatnih prijenosa. Taksa za upis je posebna naknada za upis prava vlasni\u0161tva u zemlji\u0161ne knjige. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Od 2008. godine u Austriji nema poreza na nasljedstvo. Porez na nasljedstvo (i istovremeno porez na poklon) je u Austriji ukinut 2008. godine, jer je Ustavni sud proglasio porez na &#8230;","protected":false},"author":1,"featured_media":49022,"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-49020","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\/ERbschaftssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-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":"Od 2008. godine u Austriji nema poreza na nasljedstvo. Porez na nasljedstvo (i istovremeno porez na poklon) je u Austriji ukinut 2008. godine, jer je Ustavni sud proglasio porez na ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/49020","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=49020"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/pages\/49020\/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\/49022"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/media?parent=49020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/categories?post=49020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/bs\/wp-json\/wp\/v2\/tags?post=49020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}