{"id":82813,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":""},"modified":"2025-11-26T08:44:03","modified_gmt":"2025-11-26T07:44:03","slug":"%cf%86%cf%8c%cf%81%ce%bf%cf%82-%ce%ba%ce%b5%cf%86%ce%b1%ce%bb%ce%b1%ce%af%cf%89%ce%bd-%ce%b1%ce%ba%ce%b9%ce%bd%ce%ae%cf%84%cf%89%ce%bd-%cf%83%ce%b5-%ce%ba%ce%bb%ce%b7%cf%81%ce%bf%ce%bd%ce%bf%ce%bc","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/el\/%ce%ba%ce%bb%ce%b7%cf%81%ce%bf%ce%bd%ce%bf%ce%bc%ce%b9%ce%ba%cf%8c-%ce%b4%ce%af%ce%ba%ce%b1%ce%b9%ce%bf-%cf%80%cf%81%cf%8c%ce%bd%ce%bf%ce%b9%ce%b1\/%cf%86%cf%8c%cf%81%ce%bf%cf%82-%ce%ba%ce%b5%cf%86%ce%b1%ce%bb%ce%b1%ce%af%cf%89%ce%bd-%ce%b1%ce%ba%ce%b9%ce%bd%ce%ae%cf%84%cf%89%ce%bd-%cf%83%ce%b5-%ce%ba%ce%bb%ce%b7%cf%81%ce%bf%ce%bd%ce%bf%ce%bc\/","title":{"rendered":"\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03b5 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">\u0395\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">\u0394\u03c9\u03c1\u03b5\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">\u03a4\u03b1 \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03ac \u03c3\u03b1\u03c2 \u03bc\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u03a3\u03c5\u03c7\u03bd\u03ad\u03c2 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/h2>\n\n<p class=\"wp-block-paragraph\">\u039f <strong>\u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd (ImmoESt)<\/strong> \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf 2012 \u03c3\u03b5 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd <strong>\u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/strong>. \u039f ImmoESt \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 <g id=\"gid_2\">\u03b5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2<\/g>. \u03a3\u03b5 \u03b1\u03b4\u03ce\u03c1\u03b7\u03c4\u03b5\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ad\u03c2 \u03ae \u03b4\u03c9\u03c1\u03b5\u03ad\u03c2 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ac, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ac\u03bd \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c0\u03c9\u03bb\u03b7\u03b8\u03b5\u03af \u03b1\u03c1\u03b3\u03cc\u03c4\u03b5\u03c1\u03b1.  <\/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\">\u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03ba\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03ae \u03bf\u03b9\u03ba\u03bf\u03c0\u03ad\u03b4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u0391\u03c5\u03c3\u03c4\u03c1\u03af\u03b1. \u0391\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c5\u03bd\u03ae\u03b8\u03c9\u03c2 \u03c3\u03c4\u03bf <strong>30 %<\/strong> \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c4\u03b5\u03c5\u03c7\u03b8\u03ad\u03bd\u03c4\u03bf\u03c2 \u03ba\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2. <\/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\/ImmoESt-bei-Erbschaften-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03b5 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac & \u03b4\u03c9\u03c1\u03b5\u03ac \u03c3\u03c4\u03b7\u03bd \u0391\u03c5\u03c3\u03c4\u03c1\u03af\u03b1 \u2013 \u039a\u03b1\u03bd\u03cc\u03bd\u03b5\u03c2, \u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2 & \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b2\u03bf\u03ae\u03b8\u03b5\u03b9\u03b1 \u03b1\u03c0\u03bb\u03ac \u03b5\u03be\u03b7\u03b3\u03b7\u03bc\u03ad\u03bd\u03b1.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">\u0395\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>\u0391\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/li>\n\n\n\n<li>\u0391\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03ae<\/li>\n\n\n\n<li>\u0391\u03c0\u03b1\u03bb\u03bb\u03bf\u03c4\u03c1\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2<\/li>\n\n\n\n<li>\u039f\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">\u03a0\u03b9\u03bf \u03bb\u03b5\u03c0\u03c4\u03bf\u03bc\u03b5\u03c1\u03b5\u03af\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd, \u03c4\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b8\u03b1 \u03b2\u03c1\u03b5\u03af\u03c4\u03b5 \u03b5\u03b4\u03ce.<\/a><\/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 und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">\u0394\u03c9\u03c1\u03b5\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2<\/h2>\n\n<p class=\"wp-block-paragraph\">\u038c\u03c4\u03b1\u03bd \u03ad\u03bd\u03b1 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03b4\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9, \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 <strong>\u03b1\u03b4\u03ce\u03c1\u03b7\u03c4\u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae<\/strong>. \u0395\u03c0\u03b5\u03b9\u03b4\u03ae \u03bf \u03b4\u03c9\u03c1\u03b7\u03c4\u03ae\u03c2 \u03b4\u03b5\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03af\u03bc\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03c4\u03c5\u03b3\u03c7\u03ac\u03bd\u03b5\u03b9 \u03ba\u03ad\u03c1\u03b4\u03bf\u03c2, \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ac \u03b7 \u03b5\u03bd\u03c4\u03cd\u03c0\u03c9\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c6\u03cc\u03c1\u03bf\u03c2. \u0391\u03bb\u03bb\u03ac <strong>\u03c0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u039c\u03b5\u03c4\u03b1\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03b7 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03ae \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03b1\u03c3\u03b7<\/strong>: \u039c\u03cc\u03bb\u03b9\u03c2 \u03bf \u03b4\u03c9\u03c1\u03b5\u03bf\u03b4\u03cc\u03c7\u03bf\u03c2 \u03c0\u03bf\u03c5\u03bb\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03ae \u03b1\u03c0\u03bf\u03ba\u03bf\u03bc\u03af\u03c3\u03b5\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b9\u03b2\u03bb\u03b7\u03b8\u03b5\u03af <strong>\u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/strong>. \u039a\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03b5\u03af\u03bd\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03bd \u03b5\u03ac\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03cc\u03c6\u03b5\u03bb\u03bf\u03c2. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u039c\u03b9\u03ba\u03c4\u03ae \u03b4\u03c9\u03c1\u03b5\u03ac<\/strong>: \u03a3\u03c5\u03c7\u03bd\u03ac \u03c4\u03b1 \u03c0\u03b1\u03b9\u03b4\u03b9\u03ac \u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03c5\u03bd \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c3\u03c4\u03b1 \u03b1\u03b4\u03ad\u03bb\u03c6\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03cc\u03c4\u03b1\u03bd \u03bc\u03cc\u03bd\u03bf \u03ad\u03bd\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf. \u0395\u03ac\u03bd \u03b1\u03c5\u03c4\u03ae \u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf <strong>50 % \u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5<\/strong>, \u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b4\u03b5\u03bd \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c9\u03c2 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ae \u03b4\u03c9\u03c1\u03b5\u03ac. \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2<\/h2>\n\n<p class=\"wp-block-paragraph\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c0\u03b1\u03c1\u03cc\u03bc\u03bf\u03b9\u03bf\u03b9 \u03ba\u03b1\u03bd\u03cc\u03bd\u03b5\u03c2 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03c9\u03c1\u03b5\u03ad\u03c2. \u03a3\u03c5\u03c7\u03bd\u03ac \u03ad\u03bd\u03b1\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03c2 \u03b1\u03bd\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03bd\u03b5\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c4\u03bf\u03c5\u03c2 \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03c5\u03c2. \u03a4\u03bf \u03b5\u03ac\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 <strong>\u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/strong> \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac<\/strong>: \u038c\u03c4\u03b1\u03bd \u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03b5\u03c5\u03b8\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b7\u03b8\u03b5\u03af\u03c3\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1, \u03bc\u03b9\u03bb\u03ac\u03bc\u03b5 \u03b3\u03b9\u03b1 <strong>\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03bf\u03c5\u03b4\u03ad\u03c4\u03b5\u03c1\u03b7 \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2<\/strong>. \u03a3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03b1\u03c0\u03cc \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1<\/strong>: \u0395\u03ac\u03bd \u03bf \u03b5\u03c5\u03bd\u03bf\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03c2 \u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03c4\u03c3\u03ad\u03c0\u03b7, \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf <strong>\u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03bf<\/strong>, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03bf \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03af\u03c7\u03b5 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03bf \u03ba\u03b1\u03b8\u03ad\u03bd\u03b1\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1. \u0395\u03ac\u03bd \u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf <strong>50 % \u03c4\u03bf\u03c5 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03bf\u03c5<\/strong>, \u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b5\u03c0\u03b1\u03c7\u03b8\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c6\u03b5\u03af\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">\u03a4\u03b1 \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03ac \u03c3\u03b1\u03c2 \u03bc\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7<\/h2>\n\n<p class=\"wp-block-paragraph\">\u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03bf \u03b8\u03ad\u03bc\u03b1, \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03cc\u03c4\u03b1\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac <strong>\u03b4\u03c9\u03c1\u03b5\u03ad\u03c2<\/strong> \u03ae <strong>\u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ad\u03c2<\/strong>. \u0391\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ae \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b5\u03ba\u03c0\u03b5\u03c1\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03b5\u03ac\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ae \u03cc\u03c7\u03b9. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u0394\u03c9\u03c1\u03b5\u03ac\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03c3\u03c5\u03b6\u03ae\u03c4\u03b7\u03c3\u03b7\"><span class=\"mr-cta-link-normal\">\u0395\u03c0\u03b9\u03bb\u03ad\u03be\u03c4\u03b5 \u03c4\u03ce\u03c1\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b7\u03c4\u03ae \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1:<\/span><span class=\"mr-cta-link-bold\">\u0394\u03c9\u03c1\u03b5\u03ac\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03c3\u03c5\u03b6\u03ae\u03c4\u03b7\u03c3\u03b7<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u03a3\u03c5\u03c7\u03bd\u03ad\u03c2 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \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-36d1cbb5 \" 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\">\u03a0\u03cc\u03c4\u03b5 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03b5 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac;<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0397 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ae \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac \u03b5\u03bd\u03cc\u03c2 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03b7. \u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03cc\u03c4\u03b1\u03bd \u03c4\u03bf \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b7\u03b8\u03ad\u03bd \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c0\u03c9\u03bb\u03b7\u03b8\u03b5\u03af \u03ae \u03cc\u03c4\u03b1\u03bd \u03ad\u03bd\u03b1\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9 \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03c3\u03c5\u03b3\u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03c5\u03c2 \u03bc\u03b5 <strong>\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" 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\">\u03a0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03ba\u03b1\u03bd\u03b5\u03af\u03c2 \u03c6\u03cc\u03c1\u03bf \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c9\u03c1\u03b5\u03ac;<\/span><\/div><div class=\"uagb-faq-content\"><p>\u039c\u03b9\u03b1 \u03b4\u03c9\u03c1\u03b5\u03ac \u03b1\u03c0\u03cc \u03bc\u03cc\u03bd\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03b7, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03b4\u03b5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c4\u03af\u03bc\u03b7\u03bc\u03b1. \u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03cc\u03c4\u03b1\u03bd \u03bf \u03b4\u03c9\u03c1\u03b5\u03bf\u03b4\u03cc\u03c7\u03bf\u03c2 \u03c0\u03bf\u03c5\u03bb\u03ae\u03c3\u03b5\u03b9 \u03b1\u03c1\u03b3\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03ae \u03b1\u03c0\u03bf\u03ba\u03bf\u03bc\u03af\u03c3\u03b5\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc. \u03a3\u03b5 <strong>\u03bc\u03b9\u03ba\u03c4\u03ae \u03b4\u03c9\u03c1\u03b5\u03ac<\/strong> \u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bb\u03b9\u03c2 \u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c5\u03c0\u03b5\u03c1\u03b2\u03b5\u03af \u03c4\u03bf <strong>50 % \u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" 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\">\u03a0\u03bf\u03b9\u03b5\u03c2 \u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7\u03bd \u0391\u03c5\u03c3\u03c4\u03c1\u03af\u03b1;<\/span><\/div><div class=\"uagb-faq-content\"><p>\u039f\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf, \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03b7 <strong>\u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/strong>, \u03b7 <strong>\u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03ae<\/strong>, \u03bf\u03b9 <strong>\u03b1\u03c0\u03b1\u03bb\u03bb\u03bf\u03c4\u03c1\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2<\/strong> \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 <strong>\u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2<\/strong>. \u03a4\u03bf \u03b5\u03ac\u03bd \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ac. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd (ImmoESt) \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf 2012 \u03c3\u03b5 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd. \u039f ImmoESt \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2. \u03a3\u03b5 \u03b1\u03b4\u03ce\u03c1\u03b7\u03c4\u03b5\u03c2 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