{"id":33790,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/dan-z-nabyti-nemovitych-veci\/"},"modified":"2025-11-24T19:43:00","modified_gmt":"2025-11-24T18:43:00","slug":"dan-z-nabyti-nemovitych-veci","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/cs\/pravo-nemovitosti\/dan-z-nabyti-nemovitych-veci\/","title":{"rendered":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed"},"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-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">P\u0159edm\u011bt dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Akty nabyt\u00ed<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Osvobozen\u00ed od dan\u011b p\u0159i koupi nemovitosti<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">P\u0159evod bytu mezi partnery<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Bagateln\u00ed hranice<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Podpora obecn\u011b prosp\u011b\u0161n\u00fdch, charitativn\u00edch a c\u00edrkevn\u00edch \u00fa\u010del\u016f<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Re\u00e1ln\u00e9 rozd\u011blen\u00ed<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">\u00da\u0159edn\u00ed z\u00e1sah<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Z\u00e1klad dan\u011b<\/a><\/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-unbedecklichkeitsbescheinigung-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\">P\u0159i koupi pozemku nebo nemovitosti vznik\u00e1 v Rakousku da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Tato da\u0148ov\u00e1 povinnost se t\u00fdk\u00e1 nejen klasick\u00fdch kupn\u00edch smluv, ale i bez\u00faplatn\u00fdch p\u0159evod\u016f, jako jsou dary a d\u011bdictv\u00ed. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed (GrESt)<\/strong> je jednor\u00e1zov\u00e1 da\u0148, kter\u00e1 se plat\u00ed p\u0159i ka\u017ed\u00e9m nabyt\u00ed tuzemsk\u00fdch pozemk\u016f.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"V\u0161e o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed v Rakousku: da\u0148ov\u00e9 sazby, nezdaniteln\u00e9 \u010d\u00e1stky, osvobozen\u00ed a tipy pro pr\u00e1vn\u011b bezpe\u010dnou transakci s advok\u00e1tem.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">P\u0159edm\u011bt 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 podle <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 2 GrEStG<\/a> vztahuje v\u00fdhradn\u011b na nabyt\u00ed <strong>pozemk\u016f v tuzemsku<\/strong> v\u010detn\u011b jejich <strong>ob\u010danskopr\u00e1vn\u00edho p\u0159\u00edslu\u0161enstv\u00ed<\/strong>. T\u00edm se rozum\u00ed zejm\u00e9na: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky<\/li>\n\n\n\n<li>Budovy<\/li>\n\n\n\n<li>P\u0159\u00edr\u016fstek a p\u0159\u00edslu\u0161enstv\u00ed<\/li>\n\n\n\n<li>Stavebn\u00ed pr\u00e1va<\/li>\n\n\n\n<li>Superedifik\u00e1ty<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K pozemku nepat\u0159\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Stroje a technick\u00e1 za\u0159\u00edzen\u00ed, kter\u00e1 pat\u0159\u00ed k provozu <\/li>\n\n\n\n<li>Ostatn\u00ed movit\u00fd 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\">Dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed podl\u00e9h\u00e1 \u00faplatn\u00e9 nebo bez\u00faplatn\u00e9 nabyt\u00ed tuzemsk\u00fdch pozemk\u016f. <\/p>\n\n<p class=\"wp-block-paragraph\">Mezi n\u011b pat\u0159\u00ed zejm\u00e9na n\u00e1sleduj\u00edc\u00ed akvizice:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Nabyt\u00ed vlastnictv\u00ed koup\u00ed, sm\u011bnou, d\u011bdictv\u00edm, povinn\u00fdm d\u00edlem nebo vydr\u017een\u00edm<\/li>\n\n\n\n<li>Nabyt\u00ed hospod\u00e1\u0159sk\u00e9 dispozice, nap\u0159. sv\u011b\u0159enectv\u00ed<\/li>\n\n\n\n<li>Akce nabyt\u00ed v souvislosti s osobn\u00edmi a kapit\u00e1lov\u00fdmi spole\u010dnostmi<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Krom\u011b toho z\u00e1kon zn\u00e1 dva zvl\u00e1\u0161tn\u00ed p\u0159\u00edpady, kter\u00e9 jsou relevantn\u00ed v\u00fdhradn\u011b pro <strong>podnikatelsk\u00e9 struktury<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/cs\/pravo-nemovitosti\/dan-z-nabyti-nemovitych-veci-pro-spolecnosti\/\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed pro spole\u010dnosti<\/a>.<\/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-steuerbefreiungen-beim-immobilienkauf\">Osvobozen\u00ed od dan\u011b p\u0159i koupi nemovitosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed zn\u00e1 celou \u0159adu osvobozen\u00ed. Osvobozeny jsou n\u00e1sleduj\u00edc\u00ed akvizice: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">P\u0159evod bytu mezi partnery<\/h3>\n\n<p class=\"wp-block-paragraph\">Man\u017eel\u00e9 nebo registrovan\u00ed partne\u0159i maj\u00ed p\u0159i spole\u010dn\u00e9m po\u0159\u00edzen\u00ed nebo d\u011bd\u011bn\u00ed bytu n\u00e1rok na nezdanitelnou \u010d\u00e1stku pro 150 m\u00b2 obytn\u00e9 plochy. Za t\u00edmto \u00fa\u010delem mus\u00ed b\u00fdt dodr\u017eov\u00e1na ur\u010dit\u00e1 pravidla pro bydli\u0161t\u011b a u\u017e\u00edv\u00e1n\u00ed. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Bagateln\u00ed hranice<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148 se neplat\u00ed, pokud je z\u00e1klad dan\u011b ni\u017e\u0161\u00ed ne\u017e 1 100 EUR. U ur\u010dit\u00fdch rozd\u011blen\u00ed pozemk\u016f plat\u00ed hranice 2 000 EUR. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Podpora obecn\u011b prosp\u011b\u0161n\u00fdch, charitativn\u00edch a c\u00edrkevn\u00edch \u00fa\u010del\u016f<\/h3>\n\n<p class=\"wp-block-paragraph\">Bez\u00faplatn\u00e9 p\u0159evody na obecn\u011b prosp\u011b\u0161n\u00e9, charitativn\u00ed nebo c\u00edrkevn\u00ed instituce jsou osvobozeny. Osvobozeny od dan\u011b jsou i p\u0159evody, kter\u00e9 se uskute\u010d\u0148uj\u00ed na z\u00e1klad\u011b \u00fa\u0159edn\u00edho opat\u0159en\u00ed pro \u00fazemn\u00ed pl\u00e1nov\u00e1n\u00ed nebo \u00fapravu stavebn\u00edch pozemk\u016f, ale pouze pokud nebyly dohodnuty dobrovoln\u011b. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Re\u00e1ln\u00e9 rozd\u011blen\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Osvobozen\u00ed m\u016f\u017ee existovat i v p\u0159\u00edpad\u011b re\u00e1ln\u00e9ho rozd\u011blen\u00ed, tedy rozd\u011blen\u00ed spole\u010dn\u00e9ho pozemku na jednotliv\u00e9 vlastnictv\u00ed. P\u0159edpokladem je, \u017ee ka\u017ed\u00fd spoluvlastn\u00edk obdr\u017e\u00ed pouze hodnotu, kter\u00e1 odpov\u00edd\u00e1 jeho p\u016fvodn\u00edmu pod\u00edlu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">\u00da\u0159edn\u00ed z\u00e1sah<\/h3>\n\n<p class=\"wp-block-paragraph\">Pokud je pozemek p\u0159eveden vyvlastn\u011bn\u00edm nebo za \u00fa\u010delem zabr\u00e1n\u011bn\u00ed \u00fa\u0159edn\u00edmu z\u00e1sahu, nevznik\u00e1 rovn\u011b\u017e \u017e\u00e1dn\u00e1 da\u0148.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Z\u00e1klad dan\u011b<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1kladem pro v\u00fdpo\u010det dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je to, jak\u00fd <strong>druh pozemku<\/strong> je p\u0159ev\u00e1d\u011bn a v jak\u00e9 <strong>pr\u00e1vn\u00ed nebo hospod\u00e1\u0159sk\u00e9 souvislosti<\/strong> se akvizice nach\u00e1z\u00ed. V z\u00e1sad\u011b se da\u0148 vypo\u010d\u00edt\u00e1v\u00e1 z <strong>\u00fahrady<\/strong>, tedy z toho, co je na pozemek skute\u010dn\u011b vynalo\u017eeno. <\/p>\n\n<p class=\"wp-block-paragraph\">V ur\u010dit\u00fdch p\u0159\u00edpadech se v\u0161ak nepou\u017eije <strong>\u00fahrada<\/strong>, ale <strong>hodnota pozemku<\/strong> nebo <strong>jednotkov\u00e1 hodnota<\/strong>, zejm\u00e9na u p\u0159evod\u016f v rodinn\u00e9m kruhu nebo u bez\u00faplatn\u00fdch transakc\u00ed, jako je d\u011bdictv\u00ed nebo p\u0159evod povinn\u00e9ho d\u00edlu. <strong>Jednotkov\u00e1 hodnota<\/strong> se jako z\u00e1klad pro v\u00fdpo\u010det pou\u017e\u00edv\u00e1 <strong>v\u00fdhradn\u011b u zem\u011bd\u011blsk\u00fdch a lesn\u00edch pozemk\u016f<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Pokud pozemek pat\u0159\u00ed do majetku <strong>realitn\u00ed spole\u010dnosti<\/strong>, je povinn\u00e9 pou\u017e\u00edt <strong>obecnou hodnotu<\/strong> jako z\u00e1klad pro v\u00fdpo\u010det. Ta mus\u00ed b\u00fdt dolo\u017eena znaleck\u00fdm posudkem nebo srovnateln\u00fdmi doklady. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie richtige Wahl der Bemessungsgrundlage kann tausende Euro sparen, mit anwaltlicher Begleitung lassen sich steuerliche Fallstricke sicher umgehen\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a poplatek za z\u00e1pis<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u0159i koupi nemovitosti se zpravidla plat\u00ed <strong>da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed ve v\u00fd\u0161i 3,5 % z kupn\u00ed ceny<\/strong>. Pokud se akvizice uskute\u010dn\u00ed mezi <strong>bl\u00edzk\u00fdmi p\u0159\u00edbuzn\u00fdmi<\/strong>, sn\u00ed\u017e\u00ed se da\u0148ov\u00e1 sazba na <strong>2 %<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Krom\u011b dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je t\u0159eba p\u0159i <strong>z\u00e1pisu vlastnick\u00e9ho pr\u00e1va do katastru nemovitost\u00ed<\/strong> zaplatit <strong>poplatek za z\u00e1pis ve v\u00fd\u0161i 1,1 % z kupn\u00ed ceny<\/strong>. Tento takzvan\u00fd poplatek za vklad je splatn\u00fd spole\u010dn\u011b se z\u00e1pisem a je povinn\u00fd. <\/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\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed vznik\u00e1, jakmile smluvn\u00ed strany pr\u00e1vn\u011b \u00fa\u010dinn\u011b uzav\u0159ou akvizici. Da\u0148ov\u00fdmi dlu\u017en\u00edky jsou v z\u00e1sad\u011b v\u0161echny osoby z\u00fa\u010dastn\u011bn\u00e9 na akvizici, co\u017e jsou zpravidla kupuj\u00edc\u00ed a prod\u00e1vaj\u00edc\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\">Krom\u011b b\u011b\u017en\u00e9ho p\u0159\u00edpadu uzav\u0159en\u00ed smlouvy upravuje z\u00e1kon o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed i <strong>zvl\u00e1\u0161tn\u00ed v\u00fdjimky<\/strong>, nap\u0159\u00edklad u d\u011bdictv\u00ed, odkaz\u016f nebo dar\u016f pro p\u0159\u00edpad smrti. V t\u011bchto p\u0159\u00edpadech vznik\u00e1 da\u0148ov\u00fd dluh v odli\u0161n\u00e9m okam\u017eiku. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei Schenkungen oder \u00dcbergaben im Familienkreis wird die Grunderwerbsteuer oft untersch\u00e4tzt, falsche Annahmen f\u00fchren schnell zu vermeidbaren Kosten.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">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 <strong>samoobslu\u017en\u00fdm v\u00fdpo\u010dtem<\/strong>, nebo prost\u0159ednictv\u00edm <strong>da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>. Ob\u011b varianty mus\u00ed prov\u00e9st advok\u00e1t nebo not\u00e1\u0159. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Samoobslu\u017en\u00fd v\u00fdpo\u010det<\/strong> nab\u00edz\u00ed <strong>v\u00fdhodu<\/strong>, \u017ee v\u00fdrazn\u011b <strong>urychluje<\/strong> nabyt\u00ed pozemku. Z\u00e1stupce stran prov\u00e1d\u00ed nejen <strong>ozn\u00e1men\u00ed a platbu<\/strong> dan\u011b prost\u0159ednictv\u00edm FinanzOnline, ale tak\u00e9 <strong>kontrolu<\/strong>, jak\u00e1 da\u0148ov\u00e1 sazba plat\u00ed, zda je mo\u017en\u00e9 osvobozen\u00ed a jak\u00fd z\u00e1klad dan\u011b se m\u00e1 v jednotliv\u00e9m p\u0159\u00edpad\u011b pou\u017e\u00edt. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u010dasn\u00fd a spr\u00e1vn\u00fd odvod je p\u0159edpokladem pro z\u00e1pis do katastru nemovitost\u00ed. Bez n\u011bj nelze vlastnick\u00e9 pr\u00e1vo p\u0159ev\u00e9st. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-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\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se na prvn\u00ed pohled jev\u00ed jako jasn\u011b upraven\u00e1, v praxi se v\u0161ak ukazuje, \u017ee mal\u00e9 chyby mohou rychle v\u00e9st ke zbyte\u010dn\u00e9mu da\u0148ov\u00e9mu zat\u00ed\u017een\u00ed nebo zpo\u017ed\u011bn\u00ed v katastru nemovitost\u00ed. V\u010dasn\u00e1 pr\u00e1vn\u00ed rada vytv\u00e1\u0159\u00ed jistotu. <\/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 uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-46ff0bfd \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kdy vznik\u00e1 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 vznik\u00e1, pokud v Rakousku nabudete vlastnictv\u00ed k pozemku, nap\u0159\u00edklad koup\u00ed, darem, d\u011bdictv\u00edm nebo sm\u011bnou.<\/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\">Jak vysok\u00e1 je da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed p\u0159i koupi?<\/span><\/div><div class=\"uagb-faq-content\"><p>P\u0159i \u00faplatn\u00e9m nabyt\u00ed \u010din\u00ed da\u0148 3,5 % z kupn\u00ed ceny.<\/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\">Kdy se m\u00edsto kupn\u00ed ceny pou\u017eije hodnota pozemku?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pokud neexistuje \u017e\u00e1dn\u00e1 nebo jen n\u00edzk\u00e1 protihodnota, nap\u0159\u00edklad p\u0159i darov\u00e1n\u00ed nebo p\u0159evodu v rodinn\u00e9m kruhu, pou\u017eije se hodnota pozemku.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c487b84 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Co plat\u00ed pro zem\u011bd\u011blsk\u00e9 a lesn\u00ed pozemky?<\/span><\/div><div class=\"uagb-faq-content\"><p>V t\u011bchto p\u0159\u00edpadech se jako z\u00e1klad pro v\u00fdpo\u010det pou\u017eije jednotkov\u00e1 hodnota, nikoli hodnota pozemku.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3534b663 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Co se stane, kdy\u017e da\u0148 nezaplat\u00edm v\u010das?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bez dokladu o zaplacen\u00ed dan\u011b nebude vlastnick\u00e9 pr\u00e1vo zaps\u00e1no do katastru nemovitost\u00ed.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8713c765 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kdy je da\u0148 splatn\u00e1?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ihned po podpisu smlouvy, proto\u017ee t\u00edmto je akvizi\u010dn\u00ed proces realizov\u00e1n.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed P\u0159i koupi pozemku nebo nemovitosti vznik\u00e1 v Rakousku da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Tato da\u0148ov\u00e1 povinnost se t\u00fdk\u00e1 nejen klasick\u00fdch kupn\u00edch smluv, ale i bez\u00faplatn\u00fdch &#8230;","protected":false},"author":1,"featured_media":33793,"parent":38568,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[542,604],"tags":[],"class_list":["post-33790","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo","category-pravo-nemovitosti"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/cs\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed P\u0159i koupi pozemku nebo nemovitosti vznik\u00e1 v Rakousku da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. Tato da\u0148ov\u00e1 povinnost se t\u00fdk\u00e1 nejen klasick\u00fdch kupn\u00edch smluv, ale i bez\u00faplatn\u00fdch ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/33790","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/comments?post=33790"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/33790\/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\/33793"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media?parent=33790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/categories?post=33790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/tags?post=33790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}