{"id":33770,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/dan-z-nabyti-nemovitych-veci-pro-spolecnosti\/"},"modified":"2025-11-24T19:43:01","modified_gmt":"2025-11-24T18:43:01","slug":"dan-z-nabyti-nemovitych-veci-pro-spolecnosti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/cs\/pravo-nemovitosti\/dan-z-nabyti-nemovitych-veci-pro-spolecnosti\/","title":{"rendered":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed pro spole\u010dnosti"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">P\u0159edm\u011bt dan\u011b<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Akty nabyt\u00ed<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Zm\u011bna spole\u010dn\u00edka u spole\u010dnost\u00ed vlastn\u00edc\u00edch nemovitosti<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Sjednocen\u00ed pod\u00edl\u016f u spole\u010dnost\u00ed vlastn\u00edc\u00edch nemovitosti<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Osvobozen\u00ed od dan\u011b<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">P\u0159evod podniku v p\u0159\u00edpad\u011b \u017eivnostensk\u00e9ho provozu nebo samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">P\u0159evody podnik\u016f v zem\u011bd\u011blstv\u00ed a lesnictv\u00ed<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">\u0158\u00edzen\u00ed o uspo\u0159\u00e1d\u00e1n\u00ed pozemk\u016f a \u00fapravy pozemk\u016f<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Z\u00e1klad dan\u011b<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Obecn\u00e1 z\u00e1sada<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Protipln\u011bn\u00ed<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Hodnota pozemku<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Jednotkov\u00e1 hodnota<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Obvykl\u00e1 hodnota<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a poplatek za z\u00e1pis<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Da\u0148ov\u00fd dluh a da\u0148ov\u00fd dlu\u017en\u00edk<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Odvod dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potvrzen\u00ed o bezdlu\u017enosti podle \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e v\u00fdhody s pr\u00e1vn\u00ed podporou<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Nabyt\u00ed pozemk\u016f spole\u010dnostmi nebo zm\u011bna pod\u00edl\u016f na spole\u010dnostech vlastn\u00edc\u00edch pozemky pravideln\u011b spou\u0161t\u00ed da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Jedn\u00e1 se o <strong>da\u0148 z pr\u00e1vn\u00edch \u00fakon\u016f<\/strong>, kter\u00e1 se plat\u00ed p\u0159i <strong>\u00faplatn\u00e9m nebo bez\u00faplatn\u00e9m p\u0159evodu<\/strong> <strong>dom\u00e1c\u00edch pozemk\u016f<\/strong> nebo ur\u010dit\u00fdch <strong>korpor\u00e1tn\u00edch \u00fakonech<\/strong>. <\/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\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je poplatek, kter\u00fd se plat\u00ed p\u0159i nabyt\u00ed pozemk\u016f nebo ur\u010dit\u00fdch pod\u00edl\u016f ve spole\u010dnostech v Rakousku.<\/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\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Kolik stoj\u00ed koup\u011b pozemku? V\u0161e o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed, nezdaniteln\u00fdch \u010d\u00e1stk\u00e1ch & osvobozen\u00ed, kompaktn\u011b & srozumiteln\u011b vysv\u011btleno.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00ed konzultace\"><span class=\"mr-cta-link-normal\">Vyberte si po\u017eadovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00ed konzultace<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">P\u0159edm\u011bt dan\u011b<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se plat\u00ed, pokud je tuzemsk\u00fd pozemek p\u0159eveden v ob\u010danskopr\u00e1vn\u00edm smyslu. Zahrnuje nejen p\u016fdu, ale i pevn\u011b s n\u00ed spojen\u00e9 p\u0159\u00edslu\u0161enstv\u00ed. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky<\/li>\n\n\n\n<li>P\u0159\u00edslu\u0161enstv\u00ed<\/li>\n\n\n\n<li>P\u0159\u00edr\u016fstek<\/li>\n\n\n\n<li>Pr\u00e1va stavby<\/li>\n\n\n\n<li>Superedifik\u00e1ty<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Naopak, movit\u00fd majetek, jako nap\u0159\u00edklad:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Stroje provozn\u00edho za\u0159\u00edzen\u00ed<\/li>\n\n\n\n<li>Ostatn\u00ed invent\u00e1\u0159<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Akty nabyt\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Zat\u00edmco pro spole\u010dnosti plat\u00ed dal\u0161\u00ed skute\u010dnosti nabyt\u00ed, jako nap\u0159\u00edklad zm\u011bna spole\u010dn\u00edka nebo sjednocen\u00ed pod\u00edl\u016f, pro fyzick\u00e9 osoby plat\u00ed jin\u00e1 pravidla. Dal\u0161\u00ed informace o obecn\u00fdch aktech nabyt\u00ed naleznete na na\u0161\u00ed str\u00e1nce: <a href=\"https:\/\/harlander-partner.eu\/cs\/pravo-nemovitosti\/dan-z-nabyti-nemovitych-veci\/\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Zm\u011bna spole\u010dn\u00edka u spole\u010dnost\u00ed vlastn\u00edc\u00edch nemovitosti<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed vznik\u00e1 podle <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 odst. 3 GrEStG <\/a>, pokud se <strong>b\u011bhem sedmi let p\u0159evede nejm\u00e9n\u011b 75 % pod\u00edl\u016f<\/strong> na spole\u010dnosti vlastn\u00edc\u00ed nemovitost na <strong>nov\u00e9 spole\u010dn\u00edky<\/strong>. P\u0159itom nez\u00e1le\u017e\u00ed na jednotliv\u00e9m nabyt\u00ed. Rozhoduj\u00edc\u00ed je ten \u00fakon, kter\u00fdm je tato hranice poprv\u00e9 p\u0159ekro\u010dena. Od tohoto okam\u017eiku za\u010d\u00edn\u00e1 sedmilet\u00e1 lh\u016fta b\u011b\u017eet znovu.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Sjednocen\u00ed pod\u00edl\u016f u spole\u010dnost\u00ed vlastn\u00edc\u00edch nemovitosti<\/h3>\n\n<p class=\"wp-block-paragraph\">Tak\u00e9 <strong>sjednocen\u00ed alespo\u0148 75 % pod\u00edl\u016f<\/strong> na osobn\u00ed nebo kapit\u00e1lov\u00e9 spole\u010dnosti vlastn\u00edc\u00ed nemovitost v rukou <strong>jednoho nabyvatele nebo skupiny nabyvatel\u016f<\/strong> podl\u00e9h\u00e1 dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. P\u0159itom se zapo\u010d\u00edt\u00e1v\u00e1 jak p\u0159\u00edm\u00e9, tak i nep\u0159\u00edm\u00e9 nabyt\u00ed pod\u00edlu. <\/p>\n\n<p class=\"wp-block-paragraph\">Skupina nabyvatel\u016f existuje, pokud osoby nebo spole\u010dnosti podl\u00e9haj\u00ed <strong>jednotn\u00e9mu veden\u00ed nebo dominantn\u00edmu vlivu<\/strong>, nap\u0159\u00edklad v koncernov\u00fdch struktur\u00e1ch.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Osvobozen\u00ed od dan\u011b<\/h2>\n\n<p class=\"wp-block-paragraph\">Pro podnikatele plat\u00ed zvl\u00e1\u0161tn\u00ed da\u0148ov\u00e9 v\u00fdhody p\u0159i p\u0159evodu provozn\u00edch pozemk\u016f. Ty maj\u00ed usnadnit zejm\u00e9na p\u0159evody podnik\u016f. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>P\u0159evod podniku<\/strong> <strong>u<\/strong> <strong>\u017eivnostensk\u00e9ho provozu nebo samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Pro bez\u00faplatn\u00e9 a \u010d\u00e1ste\u010dn\u011b \u00faplatn\u00e9 p\u0159evody plat\u00ed nezdaniteln\u00e1 \u010d\u00e1stka ve v\u00fd\u0161i <strong>900 000 \u20ac<\/strong>. Tuto \u010d\u00e1stku lze uplatnit, pokud: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>p\u0159eveden\u00e1 jednotka dosahuje p\u0159\u00edjmy z podnik\u00e1n\u00ed,<\/li>\n\n\n\n<li>nabyvatel je fyzick\u00e1 osoba,<\/li>\n\n\n\n<li>p\u0159evod se uskute\u010d\u0148uje z d\u016fvodu v\u011bku, smrti nebo trval\u00e9 pracovn\u00ed neschopnosti, a<\/li>\n\n\n\n<li>p\u0159evede se alespo\u0148 25 % podniku.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nezdaniteln\u00e1 \u010d\u00e1stka se mus\u00ed alikvotn\u011b rozd\u011blit na bez\u00faplatnou \u010d\u00e1st. Krom\u011b toho je da\u0148 pro tuto bez\u00faplatnou \u010d\u00e1st omezena na <strong>0,5 % hodnoty pozemku<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>P\u0159evody podnik\u016f v zem\u011bd\u011blstv\u00ed a lesnictv\u00ed<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Zde \u010din\u00ed nezdaniteln\u00e1 \u010d\u00e1stka <strong>365 000 \u20ac.<\/strong> Podm\u00ednky v z\u00e1sad\u011b odpov\u00eddaj\u00ed podm\u00ednk\u00e1m pro \u017eivnostensk\u00e9 provozy, p\u0159i\u010dem\u017e p\u0159eveden\u00fd majetek mus\u00ed dosahovat p\u0159\u00edjmy ze zem\u011bd\u011blstv\u00ed a lesnictv\u00ed.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>\u0158\u00edzen\u00ed o uspo\u0159\u00e1d\u00e1n\u00ed pozemk\u016f a \u00fapravy pozemk\u016f<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">P\u0159i p\u0159evodu zem\u011bd\u011blsk\u00e9ho nebo lesn\u00edho pozemku v r\u00e1mci \u00fa\u0159edn\u011b schv\u00e1len\u00e9ho \u0159\u00edzen\u00ed o \u00faprav\u011b pozemk\u016f nebo uspo\u0159\u00e1d\u00e1n\u00ed pozemk\u016f se neplat\u00ed da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed, pokud je k dispozici odpov\u00eddaj\u00edc\u00ed rozhodnut\u00ed zem\u011bd\u011blsk\u00e9ho \u00fa\u0159adu, kter\u00fdm je finan\u010dn\u00ed \u00fa\u0159ad v\u00e1z\u00e1n.<\/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\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Z\u00e1klad dan\u011b<\/h2>\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161e dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed z\u00e1vis\u00ed na takzvan\u00e9m <strong>z\u00e1kladu dan\u011b<\/strong>. Rozhoduj\u00edc\u00ed je p\u0159itom, zda se jedn\u00e1 o <strong>pozemek z\u00e1kladn\u00edho majetku<\/strong> nebo o <strong>zem\u011bd\u011blsk\u00fd a lesn\u00ed pozemek<\/strong>. Pro spole\u010dnosti a soukrom\u00e9 osoby plat\u00ed v z\u00e1sad\u011b stejn\u00e1 pravidla, se specifick\u00fdmi odchylkami u ur\u010dit\u00fdch akt\u016f nabyt\u00ed.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Obecn\u00e1 z\u00e1sada<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se zpravidla vypo\u010d\u00edt\u00e1v\u00e1 podle <strong>protipln\u011bn\u00ed<\/strong>, tedy skute\u010dn\u00e9 hodnoty zaplacen\u00e9 odm\u011bny. Ve zvl\u00e1\u0161tn\u00edch p\u0159\u00edpadech, nap\u0159\u00edklad p\u0159i bez\u00faplatn\u00fdch p\u0159evodech nebo nabyt\u00ed v r\u00e1mci rodiny, se nepou\u017e\u00edv\u00e1 <strong>protipln\u011bn\u00ed<\/strong>, ale pau\u0161alizovan\u00e1 <strong>hodnota pozemku<\/strong>, <strong>jednotkov\u00e1 hodnota<\/strong> nebo <strong>obvykl\u00e1 hodnota<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Protipln\u011bn\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Protipln\u011bn\u00ed zahrnuje <strong>v\u0161e, co nabyvatel vynalo\u017e\u00ed<\/strong>, aby pozemek z\u00edskal.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Hodnota pozemku<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Hodnota pozemku<\/strong> je rozhoduj\u00edc\u00ed, pokud <strong>nen\u00ed poskytnuto \u017e\u00e1dn\u00e9 nebo jen velmi n\u00edzk\u00e9 protipln\u011bn\u00ed<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Jednotkov\u00e1 hodnota<\/h3>\n\n<p class=\"wp-block-paragraph\">U <strong>zem\u011bd\u011blsk\u00fdch a lesn\u00edch pozemk\u016f<\/strong> se nepou\u017e\u00edv\u00e1 hodnota pozemku, ale <strong>jednotkov\u00e1 hodnota<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Obvykl\u00e1 hodnota<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Obvykl\u00e1 hodnota<\/strong> se jako z\u00e1klad dan\u011b bu\u010f <strong>dobrovoln\u011b<\/strong> pou\u017eije, pokud je prokazateln\u011b ni\u017e\u0161\u00ed ne\u017e hodnota pozemku, nebo <strong>povinn\u011b<\/strong>, pokud pozemek pat\u0159\u00ed do majetku <strong>spole\u010dnosti s nemovitostmi<\/strong>, p\u0159i\u010dem\u017e posledn\u011b jmenovan\u00e9 plat\u00ed, pokud nemovitosti <strong>nejsou vyu\u017e\u00edv\u00e1ny pro vlastn\u00ed provozn\u00ed \u00fa\u010dely<\/strong>, ale <strong>jsou p\u0159ev\u00e1\u017en\u011b pronaj\u00edm\u00e1ny nebo prod\u00e1v\u00e1ny<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a poplatek za z\u00e1pis<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed \u010din\u00ed v z\u00e1sad\u011b <strong>3,5 %<\/strong> <strong>ze z\u00e1kladu dan\u011b<\/strong>, u bez\u00faplatn\u00fdch p\u0159evod\u016f, zejm\u00e9na v rodinn\u00e9m kruhu, se pou\u017e\u00edv\u00e1 odstup\u0148ovan\u00fd tarif. Krom\u011b toho se plat\u00ed za <strong>z\u00e1pis do katastru nemovitost\u00ed poplatek ve v\u00fd\u0161i 1,1 %<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Da\u0148ov\u00fd dluh a da\u0148ov\u00fd dlu\u017en\u00edk<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd dluh vznik\u00e1, jakmile je dokon\u010den zdaniteln\u00fd akt nabyt\u00ed, nap\u0159\u00edklad podpisem smlouvy o nabyt\u00ed pod\u00edlu.<\/p>\n\n<p class=\"wp-block-paragraph\">P\u0159i zm\u011bn\u011b spole\u010dn\u00edka je <strong>sama spole\u010dnost vlastn\u00edc\u00ed nemovitost da\u0148ov\u00fdm dlu\u017en\u00edkem<\/strong>.<br\/>P\u0159i sjednocen\u00ed pod\u00edl\u016f ru\u010d\u00ed naopak <strong>ta osoba<\/strong> nebo skupina nabyvatel\u016f, v jej\u00edch\u017e rukou je <strong>sjednoceno alespo\u0148 75 % pod\u00edl\u016f<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Odvod dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se odv\u00e1d\u00ed bu\u010f pod\u00e1n\u00edm <strong>da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>, nebo <strong>samoobslu\u017en\u00fdm v\u00fdpo\u010dtem<\/strong> not\u00e1\u0159em nebo advok\u00e1tem prost\u0159ednictv\u00edm FinanzOnline. V obou p\u0159\u00edpadech mus\u00ed b\u00fdt hl\u00e1\u0161en\u00ed provedeno <strong>nejpozd\u011bji do 15. dne druh\u00e9ho n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce<\/strong> po vzniku da\u0148ov\u00e9ho dluhu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Potvrzen\u00ed o bezdlu\u017enosti podle \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed \u00fa\u0159ad vystav\u00ed <strong>potvrzen\u00ed o bezdlu\u017enosti<\/strong> podle <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>. T\u00edm finan\u010dn\u00ed \u00fa\u0159ad potvrzuje, \u017ee da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed byla zaplacena v pln\u00e9 v\u00fd\u0161i a spr\u00e1vn\u011b, nebo \u017ee \u017e\u00e1dn\u00e1 takov\u00e1 da\u0148 nevznik\u00e1. <\/p>\n\n<p class=\"wp-block-paragraph\">Toto potvrzen\u00ed je p\u0159edpokladem pro to, aby <strong>katastr\u00e1ln\u00ed \u00fa\u0159ad zapsal p\u0159evod vlastnictv\u00ed<\/strong>. Bez tohoto potvrzen\u00ed bude katastr\u00e1ln\u00ed \u0159\u00edzen\u00ed p\u0159eru\u0161eno. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e v\u00fdhody s pr\u00e1vn\u00ed podporou<\/h2>\n\n<p class=\"wp-block-paragraph\">Pr\u00e1v\u011b u provozn\u00edch p\u0159evod\u016f pozemk\u016f, p\u0159em\u011bn nebo p\u0159esun\u016f pod\u00edl\u016f je da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed komplexn\u00ed t\u00e9ma s vysok\u00fdm rizikem. Chybn\u00e1 hodnocen\u00ed vedou rychle k zna\u010dn\u00fdm dodate\u010dn\u00fdm n\u00e1klad\u016fm nebo k dodate\u010dn\u00e9mu vym\u011b\u0159en\u00ed dan\u011b. Precizn\u00ed pr\u00e1vn\u00ed doprovod se proto vyplat\u00ed, jak odborn\u011b, tak i finan\u010dn\u011b.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00ed konzultace\"><span class=\"mr-cta-link-normal\">Vyberte si po\u017eadovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00ed konzultace<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010casto kladen\u00e9 ot\u00e1zky \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-faq01 \" 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\">Kdy vznik\u00e1 u spole\u010dnost\u00ed da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed nevznik\u00e1 pouze p\u0159i p\u0159\u00edm\u00e9 koupi pozemku, ale i p\u0159i korpor\u00e1tn\u00edch \u00fakonech. K nim pat\u0159\u00ed zejm\u00e9na zm\u011bny spole\u010dn\u00edk\u016f a sjednocen\u00ed pod\u00edl\u016f. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" 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\">Jak vysok\u00e1 je da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed u spole\u010dnost\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>B\u011b\u017en\u00e1 sazba dan\u011b \u010din\u00ed 3,5 % ze z\u00e1kladu dan\u011b. Pro bez\u00faplatn\u00e9 nebo \u010d\u00e1ste\u010dn\u011b \u00faplatn\u00e9 p\u0159evody podnik\u016f v\u0161ak mohou platit nezdaniteln\u00e9 \u010d\u00e1stky a zv\u00fdhodn\u011bn\u00e1 sazba dan\u011b ve v\u00fd\u0161i 0,5 % pro bez\u00faplatnou \u010d\u00e1st. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" 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\">Kdo je da\u0148ov\u00fdm dlu\u017en\u00edkem p\u0159i p\u0159evodech pod\u00edl\u016f a sjednocen\u00ed pod\u00edl\u016f?<\/span><\/div><div class=\"uagb-faq-content\"><p>P\u0159i zm\u011bn\u011b spole\u010dn\u00edka se da\u0148ov\u00e1 povinnost t\u00fdk\u00e1 samotn\u00e9 spole\u010dnosti vlastn\u00edc\u00ed nemovitost. P\u0159i sjednocen\u00ed pod\u00edl\u016f ru\u010d\u00ed naopak ta osoba nebo skupina nabyvatel\u016f, v jej\u00edch\u017e rukou jsou pod\u00edly sjednoceny. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" 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\">Kdy vznik\u00e1 da\u0148ov\u00fd dluh u dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da\u0148ov\u00fd dluh vznik\u00e1 v z\u00e1sad\u011b s uzav\u0159en\u00edm z\u00e1vazkov\u00e9ho obchodu, tedy jakmile se smluvn\u00ed partne\u0159i dohodnou na p\u0159edm\u011btu koup\u011b a kupn\u00ed cen\u011b.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" 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\">Jak\u00e1 osvobozen\u00ed plat\u00ed pro spole\u010dnosti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Spole\u010dnosti profituj\u00ed zejm\u00e9na z nezdaniteln\u00fdch \u010d\u00e1stek p\u0159i p\u0159evodech podnik\u016f: 900 000 \u20ac u \u017eivnostensk\u00e9 \u010dinnosti a 365 000 \u20ac u zem\u011bd\u011blsk\u00e9ho a lesn\u00edho vyu\u017eit\u00ed.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" 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\">Co p\u0159in\u00e1\u0161\u00ed advok\u00e1tn\u00ed podpora u \u00fakon\u016f podl\u00e9haj\u00edc\u00edch dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Fundovan\u00e1 pr\u00e1vn\u00ed kontrola pom\u00e1h\u00e1 v\u010das rozpoznat osvobozen\u00ed, vyhnout se rizik\u016fm a optimalizovat da\u0148ovou z\u00e1t\u011b\u017e, pr\u00e1v\u011b u komplexn\u00edch spole\u010densk\u00fdch struktur nebo p\u0159em\u011bn rozhoduj\u00edc\u00ed v\u00fdhoda.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed Nabyt\u00ed pozemk\u016f spole\u010dnostmi nebo zm\u011bna pod\u00edl\u016f na spole\u010dnostech vlastn\u00edc\u00edch pozemky pravideln\u011b spou\u0161t\u00ed da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Jedn\u00e1 se o da\u0148 z pr\u00e1vn\u00edch \u00fakon\u016f, kter\u00e1 &#8230;","protected":false},"author":24,"featured_media":33772,"parent":38568,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[542],"tags":[],"class_list":["post-33770","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/cs\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed Nabyt\u00ed pozemk\u016f spole\u010dnostmi nebo zm\u011bna pod\u00edl\u016f na spole\u010dnostech vlastn\u00edc\u00edch pozemky pravideln\u011b spou\u0161t\u00ed da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Jedn\u00e1 se o da\u0148 z pr\u00e1vn\u00edch \u00fakon\u016f, kter\u00e1 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/33770","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/comments?post=33770"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/33770\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/38568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media\/33772"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media?parent=33770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/categories?post=33770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/tags?post=33770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}