{"id":34912,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/nadace-zrizena-pro-pripad-smrti\/"},"modified":"2025-11-24T19:54:30","modified_gmt":"2025-11-24T18:54:30","slug":"nadace-zrizena-pro-pripad-smrti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/cs\/dedicke-pravo-anbspprevence\/nadace-zrizena-pro-pripad-smrti\/","title":{"rendered":"Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Z\u0159\u00edzen\u00ed nadace pro p\u0159\u00edpad smrti<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minim\u00e1ln\u00ed obsah zakl\u00e1dac\u00ed listiny nadace<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Dopady pro obmy\u0161len\u00e9 a d\u011bdice<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonomick\u00fd pohled<\/a><\/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-stiftung-von-todes-wegen\">Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti<\/h2>\n\n<p class=\"wp-block-paragraph\">Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti je zvl\u00e1\u0161tn\u00ed formou n\u00e1stupnictv\u00ed majetku. Z\u016fstavitel ve sv\u00e9m posledn\u00edm po\u0159\u00edzen\u00ed ur\u010d\u00ed, \u017ee \u010d\u00e1st nebo ve\u0161ker\u00fd jeho majetek bude v\u011bnov\u00e1n nadaci. Tato nadace nab\u00fdv\u00e1 \u00fa\u010dinnosti a\u017e po smrti zakladatele. Pravideln\u011b se jedn\u00e1 o <strong>soukromou nadaci ve smyslu <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>z\u00e1kona o soukrom\u00fdch nadac\u00edch (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Z\u0159\u00edzen\u00ed se prov\u00e1d\u00ed <strong>prohl\u00e1\u0161en\u00edm o z\u0159\u00edzen\u00ed nadace v posledn\u00ed v\u016fli<\/strong>, kter\u00e9 mus\u00ed b\u00fdt u\u010din\u011bno formou not\u00e1\u0159sk\u00e9ho z\u00e1pisu. Na rozd\u00edl od nadace z\u0159\u00edzen\u00e9 za \u017eivota nevznik\u00e1 prohl\u00e1\u0161en\u00edm v posledn\u00ed v\u016fli p\u0159ednadace. Z\u0159\u00edzen\u00ed je sp\u00ed\u0161e <strong>odkl\u00e1dac\u00ed podm\u00ednkou<\/strong> \u00famrt\u00edm zakladatele.  <\/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\">Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti znamen\u00e1, \u017ee z\u016fstavitel ve sv\u00e9 z\u00e1v\u011bti v\u011bnuje majetek nadaci, kter\u00e1 vznikne a\u017e po jeho smrti.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti: Z\u0159\u00edzen\u00ed z\u00e1v\u011bt\u00ed, da\u0148ov\u00e9 d\u016fsledky a zapo\u010dten\u00ed povinn\u00e9ho d\u011bdick\u00e9ho pod\u00edlu s pr\u00e1vn\u00ed jistotou vysv\u011btleno.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Z\u0159\u00edzen\u00ed nadace pro p\u0159\u00edpad smrti<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00da\u010dinnost<\/strong>: Nadace se st\u00e1v\u00e1 pr\u00e1vn\u011b zp\u016fsobilou a\u017e p\u0159\u00edslu\u0161n\u00fdm \u00fa\u0159edn\u00edm nebo soudn\u00edm aktem (schv\u00e1len\u00ed, resp. z\u00e1pis do obchodn\u00edho rejst\u0159\u00edku).<\/li>\n\n\n\n<li><strong>Z\u00e1v\u011bt\u00ed<\/strong>: Z\u016fstavitel ustanov\u00ed nadaci d\u011bdicem nebo odkazovn\u00edkem.<\/li>\n\n\n\n<li><strong>Form\u00e1ln\u00ed po\u017eadavky<\/strong>: U soukrom\u00e9 nadace je bezpodm\u00edne\u010dn\u011b nutn\u00fd not\u00e1\u0159sk\u00fd z\u00e1pis a rovn\u011b\u017e mus\u00ed b\u00fdt dodr\u017een minim\u00e1ln\u00ed obsah zakl\u00e1dac\u00ed listiny nadace.<\/li>\n\n\n\n<li><strong>Zvl\u00e1\u0161tnost<\/strong>: \u017d\u00e1dn\u00e1 p\u0159ednadace, n\u00fdbr\u017e odkl\u00e1dac\u00ed podm\u00ednka \u00famrt\u00edm.<\/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\">Minim\u00e1ln\u00ed obsah zakl\u00e1dac\u00ed listiny nadace<\/h2>\n\n<p class=\"wp-block-paragraph\">Z posledn\u00edho po\u0159\u00edzen\u00ed mus\u00ed b\u00fdt obsa\u017eeny zejm\u00e9na n\u00e1sleduj\u00edc\u00ed body:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>V\u011bnov\u00e1n\u00ed majetku<\/strong> <\/li>\n\n\n\n<li><strong>\u00da\u010del nadace<\/strong> <\/li>\n\n\n\n<li><strong>Obmy\u0161len\u00ed<\/strong>: bu\u010f konkr\u00e9tn\u00ed osoby, nebo m\u00edsto, kter\u00e9 je ur\u010d\u00ed; odpad\u00e1, pokud je obmy\u0161lena ve\u0159ejnost <\/li>\n\n\n\n<li><strong>N\u00e1zev a s\u00eddlo<\/strong> soukrom\u00e9 nadace <\/li>\n\n\n\n<li><strong>\u00dadaje o zakladateli<\/strong>: jm\u00e9no, adresa, datum narozen\u00ed<\/li>\n\n\n\n<li><strong>Ur\u010den\u00ed trv\u00e1n\u00ed<\/strong>: z\u0159\u00edzen\u00ed na dobu ur\u010ditou nebo neur\u010ditou<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e9 aspekty<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u0159i p\u0159evodu majetku na soukromou nadaci je t\u0159eba vz\u00edt v \u00favahu r\u016fzn\u00e9 da\u0148ov\u00e9 d\u016fsledky. V z\u00e1sad\u011b je ka\u017ed\u00fd bez\u00faplatn\u00fd p\u0159evod zat\u00ed\u017een <g id=\"gid_0\">dan\u00ed z majetku vkl\u00e1dan\u00e9ho do nadace ve v\u00fd\u0161i 2,5\u00a0%<\/g>. Pokud dojde k vlo\u017een\u00ed nemovitost\u00ed, vznik\u00e1 nav\u00edc <g id=\"gid_1\">da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed ve v\u00fd\u0161i 3,5\u00a0%<\/g> a <g id=\"gid_2\">poplatek za z\u00e1pis do katastru nemovitost\u00ed ve v\u00fd\u0161i 1,1\u00a0%<\/g>. Za ur\u010dit\u00fdch podm\u00ednek v\u0161ak m\u016f\u017ee b\u00fdt zat\u00ed\u017een\u00ed v\u00fdrazn\u011b vy\u0161\u0161\u00ed: Pokud neexistuje nadace srovnateln\u00e1 se z\u00e1konem o soukrom\u00fdch nadac\u00edch nebo pokud se uplatn\u00ed zvl\u00e1\u0161tn\u00ed v\u00fdjimky, \u010din\u00ed da\u0148 <strong>25\u00a0%<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">D\u016fle\u017eit\u00e1 v\u00fdjimka plat\u00ed pro <strong>kapit\u00e1lov\u00fd majetek s kone\u010dnou dan\u00ed<\/strong>, kter\u00fd je v\u011bnov\u00e1n soukrom\u00e9 nadaci pro p\u0159\u00edpad smrti. Ten je osvobozen od dan\u011b z majetku vkl\u00e1dan\u00e9ho do nadace. Osvobozen\u00ed od dan\u011b se v\u0161ak nevztahuje na <strong>pod\u00edly v kapit\u00e1lov\u00fdch spole\u010dnostech<\/strong>, pokud se na p\u0159\u00edjmy s nimi spojen\u00e9 vztahuje zvl\u00e1\u0161tn\u00ed da\u0148ov\u00e1 sazba ve v\u00fd\u0161i 27,5\u00a0%.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pro zakladatelky a zakladatele to znamen\u00e1, \u017ee jak druh, tak i slo\u017een\u00ed v\u011bnovan\u00e9ho majetku rozhoduj\u00edc\u00edm zp\u016fsobem ovliv\u0148uj\u00ed da\u0148ov\u00e9 zat\u00ed\u017een\u00ed. Pe\u010dliv\u00e9 pr\u00e1vn\u00ed a da\u0148ov\u00e9 pl\u00e1nov\u00e1n\u00ed je proto nezbytn\u00e9 pro co nejlep\u0161\u00ed dosa\u017een\u00ed po\u017eadovan\u00e9ho \u00fa\u010delu nadace. <\/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-auswirkungen-fur-begunstigte-und-erben\">Dopady pro obmy\u0161len\u00e9 a d\u011bdice<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u017d\u00e1dn\u00e9 dvoj\u00ed zapo\u010dten\u00ed<\/strong>: Nezohled\u0148uje se dvakr\u00e1t, zda byl majetek v\u011bnov\u00e1n nadaci nebo zda byla sou\u010dasn\u011b p\u0159izn\u00e1na pozice obmy\u0161len\u00e9ho. Rozhoduj\u00edc\u00ed je pouze skute\u010dn\u011b v\u011bnovan\u00fd majetek. <\/li>\n\n\n\n<li><strong>V\u00fdplaty<\/strong>: V\u0161echny v\u00fdplaty, kter\u00e9 obmy\u0161len\u00fd obdr\u017eel do smrti z\u016fstavitele a kter\u00e9 bude obdr\u017eet i po smrti, se p\u0159ipo\u010d\u00edt\u00e1vaj\u00ed.<\/li>\n\n\n\n<li><strong>Nejistota ohledn\u011b budouc\u00edch v\u00fdplat<\/strong>: Osoby povinn\u00e9 k povinn\u00e9mu d\u011bdick\u00e9mu pod\u00edlu si mus\u00ed nechat zapo\u010d\u00edtat i odhadovan\u00e9 budouc\u00ed v\u00fdplaty, i kdy\u017e nejsou pr\u00e1vn\u011b vymahateln\u00e9.<\/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\">Ekonomick\u00fd pohled<\/h2>\n\n<p class=\"wp-block-paragraph\">Krom\u011b klasick\u00fdch p\u0159\u00edsp\u011bvk\u016f soukrom\u00e9 nadaci mohou hr\u00e1t roli p\u0159i v\u00fdpo\u010dtu povinn\u00e9ho d\u011bdick\u00e9ho pod\u00edlu i ekonomick\u00e9 p\u0159esuny majetku. Pat\u0159\u00ed sem zejm\u00e9na pravidla n\u00e1stupnictv\u00ed ve spole\u010densk\u00fdch smlouv\u00e1ch, kter\u00e1 zv\u00fdhod\u0148uj\u00ed ur\u010dit\u00e9 osoby, stejn\u011b jako p\u0159\u00edsp\u011bvky zahrani\u010dn\u00edm nadac\u00edm. Judikatura zahrnuje i srovnateln\u00e9 \u00fapravy, u nich\u017e doch\u00e1z\u00ed z ekonomick\u00e9ho hlediska k jednostrann\u00e9mu zv\u00fdhodn\u011bn\u00ed. Rozhoduj\u00edc\u00ed je v\u017edy ekonomick\u00fd pohled: Rozhoduj\u00edc\u00ed nen\u00ed pouze form\u00e1ln\u00ed struktura p\u0159evodu majetku, n\u00fdbr\u017e jeho skute\u010dn\u00fd dopad na postaven\u00ed osob povinn\u00fdch k povinn\u00e9mu d\u011bdick\u00e9mu pod\u00edlu.   <\/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\">Z\u0159\u00edzen\u00ed nadace pro p\u0159\u00edpad smrti je slo\u017eit\u00e9 a spojeno s \u010detn\u00fdmi pr\u00e1vn\u00edmi a da\u0148ov\u00fdmi \u00faskal\u00edmi. I mal\u00e9 form\u00e1ln\u00ed chyby mohou v\u00e9st k neplatnosti posledn\u00edho po\u0159\u00edzen\u00ed. Stejn\u011b tak mohou hrozit da\u0148ov\u00e9 nev\u00fdhody, pokud z\u0159\u00edzen\u00ed nebo ur\u010den\u00ed \u00fa\u010delu nen\u00ed p\u0159esn\u011b provedeno.  <\/p>\n\n<p class=\"wp-block-paragraph\">Specializovan\u00e1 advok\u00e1tn\u00ed kancel\u00e1\u0159, jako je ta na\u0161e, V\u00e1m s t\u00edm pom\u016f\u017ee,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>prov\u00e9st <strong>pr\u00e1vn\u011b jist\u00e9 z\u0159\u00edzen\u00ed<\/strong> nadace,<\/li>\n\n\n\n<li><strong>optimalizovat da\u0148ov\u00e9 zat\u00ed\u017een\u00ed<\/strong>,<\/li>\n\n\n\n<li>zajistit <strong>po\u017eadovan\u00e9 \u00fa\u010delov\u00e9 v\u00e1z\u00e1n\u00ed<\/strong> majetku a<\/li>\n\n\n\n<li>zapsat nadaci do v\u0161ech pot\u0159ebn\u00fdch rejst\u0159\u00edk\u016f.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u00edm z\u00edsk\u00e1te jistotu, \u017ee Va\u0161e posledn\u00ed v\u016fle bude pr\u00e1vn\u011b a ekonomicky co nejl\u00e9pe realizov\u00e1na.<\/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-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\">Kdy vznik\u00e1 nadace pro p\u0159\u00edpad smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nadace se st\u00e1v\u00e1 pr\u00e1vn\u011b zp\u016fsobilou a\u017e \u00famrt\u00edm zakladatele a n\u00e1sledn\u00fdm z\u00e1pisem do obchodn\u00edho rejst\u0159\u00edku, resp. schv\u00e1len\u00edm \u00fa\u0159adem. P\u0159ed smrt\u00ed neexistuje \u017e\u00e1dn\u00e1 p\u0159ednadace. <\/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\">Jak\u00e9 \u00fadaje mus\u00ed obsahovat zakl\u00e1dac\u00ed listina nadace?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bezpodm\u00edne\u010dn\u011b nutn\u00e9 jsou v\u011bnov\u00e1n\u00ed majetku, \u00fa\u010del nadace, obmy\u0161len\u00ed, n\u00e1zev a s\u00eddlo nadace, \u00fadaje o zakladateli a ur\u010den\u00ed trv\u00e1n\u00ed.<\/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\">Jak se zohled\u0148uj\u00ed p\u0159\u00edsp\u011bvky soukrom\u00e9 nadaci p\u0159i povinn\u00e9m d\u011bdick\u00e9m pod\u00edlu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Od roku 2017 plat\u00ed v\u011bnov\u00e1n\u00ed majetku a postaven\u00ed obmy\u0161len\u00e9ho jako dary podl\u00e9haj\u00edc\u00ed zapo\u010dten\u00ed. Osoby povinn\u00e9 k povinn\u00e9mu d\u011bdick\u00e9mu pod\u00edlu si mus\u00ed nechat zapo\u010d\u00edtat v\u00fdplaty na sv\u016fj povinn\u00fd d\u011bdick\u00fd pod\u00edl \u010dasov\u011b neomezen\u011b. <\/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\">Jak\u00e9 dan\u011b se plat\u00ed p\u0159i p\u0159evodu na nadaci?<\/span><\/div><div class=\"uagb-faq-content\"><p>V z\u00e1sad\u011b 2,5% da\u0148 z majetku vkl\u00e1dan\u00e9ho do nadace. U nemovitost\u00ed nav\u00edc 3,5% da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed a 1,1% poplatek za z\u00e1pis do katastru nemovitost\u00ed. Ve zvl\u00e1\u0161tn\u00edch p\u0159\u00edpadech se zat\u00ed\u017een\u00ed zvy\u0161uje 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\">Existuj\u00ed p\u0159\u00edsp\u011bvky nadaci osvobozen\u00e9 od dan\u011b?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ano. Kapit\u00e1lov\u00fd majetek s kone\u010dnou dan\u00ed je osvobozen od dan\u011b, s v\u00fdjimkou pod\u00edl\u016f v kapit\u00e1lov\u00fdch spole\u010dnostech, pokud se na p\u0159\u00edjmy vztahuje zvl\u00e1\u0161tn\u00ed da\u0148ov\u00e1 sazba ve v\u00fd\u0161i 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\">M\u016f\u017ee nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti vylou\u010dit n\u00e1roky na povinn\u00fd d\u011bdick\u00fd pod\u00edl?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Samotn\u00e1 nadace nen\u00ed vhodn\u00e1 k obch\u00e1zen\u00ed n\u00e1rok\u016f na povinn\u00fd d\u011bdick\u00fd pod\u00edl. \u00da\u010dinn\u00e9ho odd\u011blen\u00ed lze dos\u00e1hnout pouze z\u0159eknut\u00edm se povinn\u00e9ho d\u011bdick\u00e9ho pod\u00edlu nebo zvl\u00e1\u0161tn\u00edmi d\u011bdickopr\u00e1vn\u00edmi \u00fapravami.  <\/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\">Jak\u00e9 v\u00fdhody nab\u00edz\u00ed nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Umo\u017e\u0148uje dlouhodob\u00e9 zaji\u0161t\u011bn\u00ed rodinn\u00e9ho majetku, zaopat\u0159en\u00ed p\u0159\u00edbuzn\u00fdch a realizaci obecn\u011b prosp\u011b\u0161n\u00fdch nebo osobn\u00edch \u00fa\u010del\u016f po generace.<\/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\">Kdo m\u016f\u017ee z\u0159\u00eddit nadaci pro p\u0159\u00edpad smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nadaci pro p\u0159\u00edpad smrti m\u016f\u017ee z\u0159\u00eddit v\u00fdhradn\u011b fyzick\u00e1 osoba jako zakladatel. U t\u00e9to formy je p\u0159\u00edpustn\u00fd pouze jeden zakladatel. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti je zvl\u00e1\u0161tn\u00ed formou n\u00e1stupnictv\u00ed majetku. Z\u016fstavitel ve sv\u00e9m posledn\u00edm po\u0159\u00edzen\u00ed ur\u010d\u00ed, \u017ee \u010d\u00e1st nebo ve\u0161ker\u00fd jeho majetek bude v\u011bnov\u00e1n nadaci. &#8230;","protected":false},"author":25,"featured_media":34913,"parent":39606,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[506],"tags":[],"class_list":["post-34912","page","type-page","status-publish","has-post-thumbnail","hentry","category-dedicke-pravo-anbspprevence"],"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\/cs\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti Nadace z\u0159\u00edzen\u00e1 pro p\u0159\u00edpad smrti je zvl\u00e1\u0161tn\u00ed formou n\u00e1stupnictv\u00ed majetku. Z\u016fstavitel ve sv\u00e9m posledn\u00edm po\u0159\u00edzen\u00ed ur\u010d\u00ed, \u017ee \u010d\u00e1st nebo ve\u0161ker\u00fd jeho majetek bude v\u011bnov\u00e1n nadaci. ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/34912","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/comments?post=34912"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/34912\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/39606"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media\/34913"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media?parent=34912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/categories?post=34912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/tags?post=34912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}