{"id":152019,"date":"2026-05-12T08:00:00","date_gmt":"2026-05-12T06:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/ariuhingu-asutamine\/varade-tehing\/"},"modified":"2026-05-13T08:41:29","modified_gmt":"2026-05-13T06:41:29","slug":"varade-tehing","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/ariuhingu-asutamine\/varade-tehing\/","title":{"rendered":"Varade tehing"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Varade tehingud<\/h2><ul><li><a href=\"#h-asset-deal\" data-level=\"2\">Varade tehing<\/a><\/li><li><a href=\"#h-bedeutung-und-funktion-des-asset-deals\" data-level=\"2\">Varade tehingu t\u00e4hendus ja funktsioon<\/a><ul><li><a href=\"#h-abgrenzung-zum-share-deal\" data-level=\"3\">Eristamine osalustehingust<\/a><\/li><\/ul><\/li><li><a href=\"#h-gegenstand-eines-asset-deals\" data-level=\"2\">Varade tehingu objekt<\/a><ul><li><a href=\"#h-ubertragung-eines-teilbetriebs\" data-level=\"3\">Ettev\u00f5tte osa \u00fcleandmine<\/a><\/li><li><a href=\"#h-ubertragung-von-vermogenswerten\" data-level=\"3\">Vara \u00fcleandmine<\/a><\/li><li><a href=\"#h-ubergang-von-vertragen-und-kundenbeziehungen\" data-level=\"3\">Lepingute ja kliendisuhete \u00fcleminek<\/a><\/li><li><a href=\"#h-ubernahme-von-marken-patenten-und-domains\" data-level=\"3\">Kaubam\u00e4rkide, patentide ja domeenide \u00fclev\u00f5tmine<\/a><\/li><\/ul><\/li><li><a href=\"#h-vertragsubernahme-beim-asset-deal\" data-level=\"2\">Lepingute \u00fclev\u00f5tmine varade tehingu puhul<\/a><ul><li><a href=\"#h-besonderheiten-bei-miet-und-leasingvertragen\" data-level=\"3\">\u00dc\u00fcri- ja liisingulepingute erip\u00e4rad<\/a><\/li><li><a href=\"#h-ubergang-von-versicherungen-und-liefervertragen\" data-level=\"3\">Kindlustuste ja tarnelepingute \u00fcleminek<\/a><\/li><li><a href=\"#h-risiken-bei-fehlender-zustimmung\" data-level=\"3\">Riskid n\u00f5usoleku puudumisel<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-der-ubernehmenden-gesellschaft\" data-level=\"2\">\u00dclev\u00f5tva \u00e4ri\u00fchingu vastutus<\/a><ul><li><a href=\"#h-haftung-nach-nbsp-38-nbsp-ugb\" data-level=\"3\">Vastutus vastavalt UGB \u00a7 38<\/a><\/li><li><a href=\"#h-haftung-nach-nbsp-1409-nbsp-abgb\" data-level=\"3\">Vastutus vastavalt ABGB \u00a7 1409<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-der-ubertragenden-gesellschaft\" data-level=\"2\">\u00dcleandva \u00e4ri\u00fchingu vastutus<\/a><ul><li><a href=\"#h-haftung-nach-nbsp-38-nbsp-ugb-0\" data-level=\"3\">Vastutus vastavalt UGB \u00a7 38<\/a><\/li><li><a href=\"#h-haftung-nach-nbsp-1409-abgb\" data-level=\"3\">Vastutus vastavalt ABGB \u00a7 1409<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-beim-erwerb-eines-teilbetriebs\" data-level=\"2\">Vastutus ettev\u00f5tte osa omandamisel<\/a><\/li><li><a href=\"#h-haftungsvereinbarungen-beim-asset-deal\" data-level=\"2\">Vastutuslepingud varade tehingu puhul<\/a><\/li><li><a href=\"#h-sozialversicherungsrechtliche-haftungen\" data-level=\"2\">Sotsiaalkindlustus\u00f5iguslikud vastutused<\/a><\/li><li><a href=\"#h-steuerrechtliche-haftungsrisiken\" data-level=\"2\">Maksu\u00f5iguslikud vastutusriskid<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Teie eelised advokaadi abiga<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Korduma kippuvad k\u00fcsimused \u2013 KKK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-asset-deal\">Varade tehing<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Varade tehing<\/strong> on ettev\u00f5tte ostu vorm, mille puhul \u00fcksikud varad ja nendega seotud ettev\u00f5tte osad antakse sihip\u00e4raselt ostjale \u00fcle. Erinevalt osalustehingust ei osta omandaja mitte \u00e4ri\u00fchingut ennast, vaid ettev\u00f5tte konkreetseid majanduslikke elemente. \u00d5iguslikult toimub varade tehing nn <strong>\u00fcksik\u00f5igusj\u00e4rglusena<\/strong>. See t\u00e4hendab, et varad, lepingud ja \u00f5igused tuleb p\u00f5him\u00f5tteliselt eraldi \u00fcle anda. Just seet\u00f5ttu m\u00e4ngib lepingu t\u00e4pne koostamine keskset rolli. Paljud lepingud vajavad vastava lepingupartneri n\u00f5usolekut, n\u00e4iteks \u00fc\u00fcri-, liisingu- v\u00f5i litsentsilepingute puhul. Samal ajal v\u00f5ivad tekkida ostja seadusj\u00e4rgsed vastutused, eriti vastavalt <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/drgbl\/1897\/219\/P38\/NOR40165275\" type=\"link\" id=\"https:\/\/www.ris.bka.gv.at\/eli\/drgbl\/1897\/219\/P38\/NOR40165275\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>38<\/strong> <strong>UGB<\/strong><\/a> ja <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P1409\/NOR40118646\" type=\"link\" id=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P1409\/NOR40118646\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>1409<\/strong> <strong>ABGB<\/strong><\/a>. V\u00f5imalikud on ka t\u00f6\u00f6\u00f5iguslikud tagaj\u00e4rjed, n\u00e4iteks t\u00f6\u00f6suhete automaatne \u00fcleminek vastavalt <strong>AVRAG-ile<\/strong>, kui ettev\u00f5te v\u00f5i selle osa v\u00f5etakse \u00fcle.       <\/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\">Ettev\u00f5tte \u00fcksikute osade v\u00f5i ettev\u00f5tte varade ostmist nimetatakse <strong>varade tehinguks<\/strong>. Ostja v\u00f5tab sihip\u00e4raselt \u00fcle teatud varad, nagu lepingud, masinad, kaubam\u00e4rgid v\u00f5i kliendisuhted, samal ajal kui senine \u00e4ri\u00fching j\u00e4\u00e4b \u00f5iguslikult p\u00fcsima. <\/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\/Asset-Deal-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal.webp\" alt=\"Varade tehing Austrias lihtsalt selgitatud. Vastutus, ettev\u00f5tte osa, lepingud ja riskid ettev\u00f5tte ostmisel arusaadavalt esitatud.\" >\n\t<\/picture>\n<\/div>\n<\/div>\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\">\u201eVarade tehing v\u00f5imaldab majanduslike v\u00e4\u00e4rtuste sihip\u00e4rast \u00fclev\u00f5tmist kontrollitava vastutusriskiga.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-bedeutung-und-funktion-des-asset-deals\">Varade tehingu t\u00e4hendus ja funktsioon<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Varade tehingu<\/strong> puhul ei v\u00f5ta ostja \u00fcle mitte \u00e4ri\u00fchingut ennast, vaid teatud majanduslikke v\u00e4\u00e4rtusi, nagu <strong>masinad, kliendilepingud, kaubam\u00e4rgi\u00f5igused v\u00f5i ettev\u00f5tte seadmed<\/strong>. See pakub eelk\u00f5ige majanduslikku paindlikkust. Ostjad saavad t\u00e4pselt m\u00e4\u00e4rata, milliseid varasid nad soovivad \u00fcle v\u00f5tta ja millised riskid peaksid olema v\u00e4listatud. Eriti ettev\u00f5tte j\u00e4rgluse, saneerimise v\u00f5i <strong>ettev\u00f5tte osa<\/strong> \u00fclev\u00f5tmise puhul m\u00e4ngib see struktuur olulist rolli.   <\/p>\n\n<p class=\"wp-block-paragraph\">Varade tehingu t\u00fc\u00fcpilised eelised on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>ettev\u00f5tte osade<\/strong> <strong>sihip\u00e4rane \u00fclev\u00f5tmine<\/strong><\/li>\n\n\n\n<li><strong>vastutusriskide parem kontroll<\/strong><\/li>\n\n\n\n<li><strong>paindlik ostu korraldamine<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Eriti oluline on varade tehing ettev\u00f5tte osa \u00fcleandmisel. Sel juhul ei l\u00e4he \u00fcle mitte ainult \u00fcksik vara, vaid majanduslikult toimiv \u00fcksus. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgrenzung-zum-share-deal\">Eristamine osalustehingust<\/h3>\n\n<p class=\"wp-block-paragraph\">Erinevus <strong>varade tehingu<\/strong> ja <strong>osalustehingu<\/strong> vahel seisneb \u00fcleandmise objektis. Varade tehingu puhul antakse \u00fcle \u00fcksikud varad v\u00f5i ettev\u00f5tte osad. Osalustehingu puhul m\u00fc\u00fcb senine omanik aga oma \u00e4ri\u00fchingu osalused.  <\/p>\n\n<p class=\"wp-block-paragraph\">Osalustehingu puhul v\u00f5tab ostja reeglina \u00fcle ka \u00e4ri\u00fchingu olemasolevad kohustused ja riskid. Varade tehing seevastu v\u00f5imaldab sihip\u00e4rasemat v\u00e4\u00e4rtuste valikut, mis v\u00f5etakse \u00fcle. Sellega kaasneb aga sageli suurem pingutus, sest \u00fcksikud lepingud tuleb tihti eraldi \u00fcle anda.  <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00f5ige olulisemad erinevused on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Varade tehing:<\/strong> \u00fcksikute varade \u00fcleandmine<\/li>\n\n\n\n<li><strong>Osalustehing:<\/strong> \u00e4ri\u00fchingu osaluste \u00fcleandmine<\/li>\n\n\n\n<li><strong>Varade tehing:<\/strong> sihip\u00e4rasem riskijuhtimine<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Milline struktuur on m\u00f5istlikum, s\u00f5ltub eelk\u00f5ige tehingu majanduslikust eesm\u00e4rgist.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-eines-asset-deals\">Varade tehingu objekt<\/h2>\n\n<p class=\"wp-block-paragraph\">Varade tehingu sisu h\u00f5lmab k\u00f5iki varasid, \u00f5igusi ja majanduslikke komponente, mida lepingupooled soovivad \u00fcle anda. Erinevalt \u00e4ri\u00fchingu ostust ei toimu kogu ettev\u00f5tte automaatset \u00fcleminekut. Iga \u00fcksik element tuleb \u00f5iguslikult \u00fcle vaadata ja \u00fcle anda.  <\/p>\n\n<p class=\"wp-block-paragraph\">Varade tehingu t\u00fc\u00fcpilised elemendid on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Masinad, s\u00f5idukid ja tootmisseadmed<\/strong><\/li>\n\n\n\n<li><strong>Kliendilepingud ja tarnijasuhted<\/strong><\/li>\n\n\n\n<li><strong>Kaubam\u00e4rgi\u00f5igused, domeenid ja patendid<\/strong><\/li>\n\n\n\n<li><strong>Kaubavaru ja tootmisvahendid<\/strong><\/li>\n\n\n\n<li><strong>Tarkvara, andmebaasid ja IT-s\u00fcsteemid<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Eriti oluline on <strong>ettev\u00f5tte osa<\/strong> \u00fcleandmine<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubertragung-eines-teilbetriebs\">Ettev\u00f5tte osa \u00fcleandmine<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ettev\u00f5tte osa<\/strong> \u00fcleandmine m\u00e4ngib varade tehingu puhul eriti olulist rolli. Ettev\u00f5tte osa on olemas, kui organisatsiooniliselt piiritletav ettev\u00f5tte valdkond suudab iseseisvalt majanduslikult tegutseda. Seega ei ole otsustav mitte suurus, vaid majanduslik iseseisvus.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised n\u00e4ited on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00fcksik filiaal<\/strong><\/li>\n\n\n\n<li><strong>oma tootmisliin<\/strong><\/li>\n\n\n\n<li><strong>teatud teenindusvaldkond<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ettev\u00f5tte osa omandamisel v\u00f5tab ostja sageli \u00fcle mitte ainult varad, vaid ka olemasolevad \u00e4riprotsessid, t\u00f6\u00f6tajad ja kliendisuhted. Seel\u00e4bi saab tegevust enamasti ilma suuremate katkestusteta j\u00e4tkata. <\/p>\n\n<p class=\"wp-block-paragraph\">Just ettev\u00f5tte osade puhul tekivad aga erilised vastutusk\u00fcsimused. Seet\u00f5ttu kontrollivad ostjad enne omandamist regulaarselt v\u00e4ga t\u00e4pselt olemasolevaid lepinguid, avatud n\u00f5udeid ja v\u00f5imalikke kohustusi. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubertragung-von-vermogenswerten\">Vara \u00fcleandmine<\/h3>\n\n<p class=\"wp-block-paragraph\">Varade tehingu keskmes on \u00fcksikute varade \u00fcleandmine. Siia kuuluvad nii materiaalsed esemed kui ka majanduslikud \u00f5igused. <\/p>\n\n<p class=\"wp-block-paragraph\">Sageli antakse \u00fcle:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Masinad ja s\u00f5idukid<\/strong><\/li>\n\n\n\n<li><strong>Laod ja ettev\u00f5tte seadmed<\/strong><\/li>\n\n\n\n<li><strong>Tarkvara ja tehnilised s\u00fcsteemid<\/strong><\/li>\n\n\n\n<li><strong>N\u00f5uded v\u00f5i kaitse\u00f5igused<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Iga vara tuleb p\u00f5him\u00f5tteliselt eraldi \u00fcle anda. Teatud v\u00e4\u00e4rtuste puhul kehtivad erilised seadusj\u00e4rgsed n\u00f5uded. N\u00e4iteks kinnistud vajavad eraldi lepingut ja kinnistusraamatusse kandmist.  <\/p>\n\n<p class=\"wp-block-paragraph\">Praktikas koostavad pooled enamasti \u00fcksikasjalikud nimekirjad k\u00f5igist \u00fcleantavatest varadest. Seel\u00e4bi v\u00e4lditakse hilisemaid vaidlusi \u00fclev\u00f5tmise ulatuse \u00fcle. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubergang-von-vertragen-und-kundenbeziehungen\">Lepingute ja kliendisuhete \u00fcleminek<\/h3>\n\n<p class=\"wp-block-paragraph\">Lepingud ja kliendisuhted ei l\u00e4he varade tehingu puhul sageli automaatselt ostjale \u00fcle. Paljud kokkulepped vajavad vastava lepingupartneri selges\u00f5nalist n\u00f5usolekut. <\/p>\n\n<p class=\"wp-block-paragraph\">See puudutab eelk\u00f5ige:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00dc\u00fcrilepingud<\/strong><\/li>\n\n\n\n<li><strong>Liisingulepingud<\/strong><\/li>\n\n\n\n<li><strong>Tarne- ja litsentsilepingud<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kui see n\u00f5usolek puudub, j\u00e4\u00e4b algne lepingupartner endiselt kohustatuks. Ostjate jaoks v\u00f5ib seel\u00e4bi tekkida risk, et olulisi \u00e4risuhteid ei saa \u00fcle v\u00f5tta. <\/p>\n\n<p class=\"wp-block-paragraph\">Ka kliendisuhetel on sageli m\u00e4rkimisv\u00e4\u00e4rne majanduslik v\u00e4\u00e4rtus. Eriti v\u00e4ljakujunenud ettev\u00f5tete puhul s\u00f5ltub varade tehingu edu sageli sellest, kas kliendid usaldavad uut operaatorit j\u00e4tkuvalt ja j\u00e4tkavad \u00e4risuhet. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubernahme-von-marken-patenten-und-domains\">Kaubam\u00e4rkide, patentide ja domeenide \u00fclev\u00f5tmine<\/h3>\n\n<p class=\"wp-block-paragraph\">Immateriaalsed v\u00e4\u00e4rtused m\u00e4ngivad varade tehingu puhul sageli keskset majanduslikku rolli. Siia kuuluvad eelk\u00f5ige <strong>kaubam\u00e4rgid, patendid, domeenid, tarkvara\u00f5igused v\u00f5i autori\u00f5igused<\/strong>. Eriti v\u00e4ljakujunenud ettev\u00f5tete puhul on neil v\u00e4\u00e4rtustel sageli suurem majanduslik kasu kui masinatel v\u00f5i ettev\u00f5tte seadmetel.  <\/p>\n\n<p class=\"wp-block-paragraph\">Selliste \u00f5iguste \u00fcleandmine ei toimu alati automaatselt. Paljud kaitse\u00f5igused tuleb eraldi \u00fcle anda v\u00f5i registreerida. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised immateriaalsed varad on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kaubam\u00e4rgi\u00f5igused ja logod<\/strong><\/li>\n\n\n\n<li><strong>Patendid ja tehnilised kaitse\u00f5igused<\/strong><\/li>\n\n\n\n<li><strong>Interneti domeenid ja tarkvaralitsentsid<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Eriti kaubam\u00e4rgid ja domeenid on ettev\u00f5tte v\u00e4lise kuvandi jaoks olulised. Vigad \u00fcleandmisel v\u00f5ivad viia selleni, et ostja ei tohi teatud nimesid v\u00f5i veebiesitlusi edasi kasutada. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-vertragsubernahme-beim-asset-deal\">Lepingute \u00fclev\u00f5tmine varade tehingu puhul<\/h2>\n\n<p class=\"wp-block-paragraph\">Varade tehingu puhul tuleb lepingud enamasti eraldi kontrollida ja \u00fcle anda. Erinevalt osalustehingust j\u00e4\u00e4b algne \u00e4ri\u00fching esialgu lepingupartneriks. Lepingu \u00fclev\u00f5tmine eeldab sageli <strong>teise lepingupartneri n\u00f5usolekut<\/strong> 3 kuu jooksul. Ilma selle n\u00f5usolekuta ei saa ostja lepingut sageli t\u00e4ielikult \u00fcle v\u00f5tta.   <\/p>\n\n<p class=\"wp-block-paragraph\">Eriti olulised on siin:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kliendi- ja tarnelepingud<\/strong><\/li>\n\n\n\n<li><strong>litsentsilepingud<\/strong><\/li>\n\n\n\n<li><strong>Teenindus- ja hoolduslepingud<\/strong><\/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\">\u201ePraktikas kontrollivad ostjad seet\u00f5ttu varakult, millised lepingud on majanduslikult asendamatud. Kui oluliste lepingupartnerite n\u00f5usolek puudub, v\u00f5ib see ohustada kogu varade tehingut. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-besonderheiten-bei-miet-und-leasingvertragen\">\u00dc\u00fcri- ja liisingulepingute erip\u00e4rad<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00dc\u00fcri- ja liisingulepingud kuuluvad varade tehingu k\u00f5ige olulisemate probleemvaldkondade hulka. Need lepingud ei l\u00e4he paljudel juhtudel automaatselt ostjale \u00fcle. <\/p>\n\n<p class=\"wp-block-paragraph\">Eelk\u00f5ige soovivad \u00fc\u00fcrileandjad v\u00f5i liisinguandjad sageli ise otsustada, kes tulevikus lepingupartneriks saab. Seet\u00f5ttu sisaldavad paljud lepingud n\u00f5usoleku reserve. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised riskid tekivad:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c4riruumide ja tegevuspindade puhul<\/strong><\/li>\n\n\n\n<li><strong>S\u00f5idukite liisingulepingute puhul<\/strong><\/li>\n\n\n\n<li><strong>Masinate ja seadmete finantseerimise puhul<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kui vajalik n\u00f5usolek puudub, v\u00f5ib ostja kaotada olulised tegevusalused. See muutub eriti problemaatiliseks, kui tootmisrajatised v\u00f5i \u00e4riruumid on pideva tegevuse jaoks asendamatud. <\/p>\n\n<p class=\"wp-block-paragraph\">Seet\u00f5ttu on hoolikas lepingute kontroll \u00fcks olulisemaid varade tehingu ettevalmistusetappe.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubergang-von-versicherungen-und-liefervertragen\">Kindlustuste ja tarnelepingute \u00fcleminek<\/h3>\n\n<p class=\"wp-block-paragraph\">Kindlustustel ja tarnelepingutel on pideva \u00e4ritegevuse jaoks sageli suur majanduslik t\u00e4htsus. Varade tehingu puhul ei l\u00e4he need lepingud aga enamasti automaatselt ostjale \u00fcle. <\/p>\n\n<p class=\"wp-block-paragraph\">Paljud lepingud sisaldavad s\u00e4tteid, mis n\u00f5uavad lepingupartneri n\u00f5usolekut. Ilma selle n\u00f5usolekuta j\u00e4\u00e4b algne \u00e4ri\u00fching endiselt lepingupartneriks. <\/p>\n\n<p class=\"wp-block-paragraph\">Eriti asjakohased on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ettev\u00f5tte vastutuskindlustused<\/strong><\/li>\n\n\n\n<li><strong>Tarne- ja raamlepingud<\/strong><\/li>\n\n\n\n<li><strong>Hooldus- ja teeninduskokkulepped<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Probleemid tekivad sageli siis, kui olulised tarnijad keelduvad uue operaatoriga koost\u00f6\u00f6d tegemast v\u00f5i soovivad olemasolevaid tingimusi muuta. See v\u00f5ib p\u00f5hjustada lisakulusid v\u00f5i tarneh\u00e4ireid. <\/p>\n\n<p class=\"wp-block-paragraph\">Ostjad kontrollivad seet\u00f5ttu regulaarselt juba enne lepingu s\u00f5lmimist, millised lepingud on tegevuse jaoks asendamatud.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-risiken-bei-fehlender-zustimmung\">Riskid n\u00f5usoleku puudumisel<\/h3>\n\n<p class=\"wp-block-paragraph\">Kui lepingupartneri n\u00f5usolek puudub, v\u00f5ib kavandatud lepingu \u00fcleminek olla kehtetu. Ostja saab siis k\u00fcll \u00fcksikud varad, kuid ei saa teatud lepinguid edasi viia. <\/p>\n\n<p class=\"wp-block-paragraph\">See tekitab m\u00e4rkimisv\u00e4\u00e4rseid majanduslikke riske. Eriti kriitiliseks muutub see lepingute puhul, mis on pideva \u00e4ritegevuse jaoks vajalikud. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised probleemjuhtumid puudutavad:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00dc\u00fcrilepingud tegevuskohtadele<\/strong><\/li>\n\n\n\n<li><strong>Olulised kliendilepingud<\/strong><\/li>\n\n\n\n<li><strong>Eksklusiivsed tarnekokkulepped<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">M\u00f5nel juhul on lepingupartneril isegi \u00fcles\u00fctlemis\u00f5igus, kui ettev\u00f5tte m\u00fc\u00fck toimub. Ostjad peavad seet\u00f5ttu varakult kontrollima, millised n\u00f5usolekud on vajalikud ja kas on olemas majanduslikke alternatiive. <\/p>\n\n<p class=\"wp-block-paragraph\">Hoolikas hoolsuskohustus v\u00e4hendab oluliselt hilisemate \u00fcllatuste riski.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-der-ubernehmenden-gesellschaft\">\u00dclev\u00f5tva \u00e4ri\u00fchingu vastutus<\/h2>\n\n<p class=\"wp-block-paragraph\">Varade tehingu puhul ei v\u00f5ta ostja automaatselt \u00fcle k\u00f5iki senise \u00e4ri\u00fchingu v\u00f5lgu. Sellest hoolimata n\u00e4eb seadus teatud juhtudel ette \u00fclev\u00f5tva \u00e4ri\u00fchingu vastutuse. Eriti olulised on siin <strong>seadusj\u00e4rgsed vastutusnormid<\/strong> ettev\u00f5tte \u00fclemineku kohta. Need on m\u00f5eldud <strong>v\u00f5lausaldajate kaitsmiseks<\/strong> ja v\u00e4ltimaks, et kohustused kaoksid ettev\u00f5tte \u00fcleandmise t\u00f5ttu.   <\/p>\n\n<p class=\"wp-block-paragraph\">V\u00f5imalikud vastutusvaldkonnad on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ettev\u00f5tte avatud kohustused<\/strong><\/li>\n\n\n\n<li><strong>Teatud maksukohustused<\/strong><\/li>\n\n\n\n<li><strong>Sotsiaalkindlustus\u00f5iguslikud kohustused<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Vastutus s\u00f5ltub suuresti \u00fclev\u00f5tmise ulatusest ja varade tehingu konkreetsest kujundusest. Eriti ettev\u00f5tte osa omandamisel kontrollivad kohtud sageli, kas majanduslikult on tegemist senise tegevuse j\u00e4tkamisega. <\/p>\n\n<p class=\"wp-block-paragraph\">Seet\u00f5ttu on \u00f5iguslik ja majanduslik kontroll enne lepingu s\u00f5lmimist eriti oluline.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-nach-nbsp-38-nbsp-ugb\">Vastutus vastavalt <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/drgbl\/1897\/219\/P38\/NOR40165275\" type=\"link\" id=\"https:\/\/www.ris.bka.gv.at\/eli\/drgbl\/1897\/219\/P38\/NOR40165275\" target=\"_blank\" rel=\"noreferrer noopener\">UGB \u00a7 38<\/a><\/h3>\n\n<p class=\"wp-block-paragraph\">UGB \u00a7 38 reguleerib varade tehingu puhul eelk\u00f5ige ettev\u00f5tlusega seotud \u00f5igussuhete \u00fcleminekut. Kui ostja v\u00f5tab \u00fcle ettev\u00f5tte v\u00f5i selle osa, j\u00e4tkates senist tegevust, l\u00e4hevad teatud ettev\u00f5ttele kuuluvad \u00f5igussuhted p\u00f5him\u00f5tteliselt omandajale \u00fcle. <\/p>\n\n<p class=\"wp-block-paragraph\">Nende hulka kuuluvad eelk\u00f5ige:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Olemasolevad lepingulised suhted<\/strong><\/li>\n\n\n\n<li><strong>Ettev\u00f5tlusega seotud n\u00f5uded<\/strong><\/li>\n\n\n\n<li><strong>Ettev\u00f5tte teatud kohustused<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Teatud tingimustel vastutab \u00fclev\u00f5ttev \u00e4ri\u00fching vastavalt UGB \u00a7 38 l\u00f5ikele 4 ka olemasolevate ettev\u00f5tlusega seotud kohustuste eest. Lepingupartnerid v\u00f5ivad aga \u00fcksikute \u00f5igussuhete \u00fcleminekule vastu vaielda.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-nach-nbsp-1409-nbsp-abgb\">Vastutus vastavalt <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P1409\/NOR40118646\" type=\"link\" id=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P1409\/NOR40118646\" target=\"_blank\" rel=\"noreferrer noopener\">ABGB \u00a7 1409<\/a><\/h3>\n\n<p class=\"wp-block-paragraph\">Lisaks UGB \u00a7 38-le v\u00f5ib ka ABGB \u00a7 1409 k\u00e4ivitada ostja vastutuse. S\u00e4testus puudutab vara v\u00f5i ettev\u00f5tte \u00fclev\u00f5tmist \u00f5igustehingu kaudu ja kaitseb v\u00f5lausaldajaid olemasolevate juurdep\u00e4\u00e4suv\u00f5imaluste kaotamise eest \u00fcleantud varale. <\/p>\n\n<p class=\"wp-block-paragraph\">Omandaja vastutab teatud tingimustel ka v\u00f5\u00f5randaja olemasolevate v\u00f5lgade eest, kuiv\u00f5rd need on seotud \u00fclev\u00f5etud vara v\u00f5i ettev\u00f5ttega. Otsustav on siin, kas ostja oli kohustustest teadlik v\u00f5i pidi olema teadlik hoolika kontrolli korral. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised probleemvaldkonnad on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tundmatud vanad kohustused<\/strong><\/li>\n\n\n\n<li><strong>Ebapiisav majanduslik kontroll<\/strong><\/li>\n\n\n\n<li><strong>Puuduv hoolsuskohustus<\/strong><\/li>\n\n\n\n<li><strong>Vara \u00fcleandmise ebapiisav dokumentatsioon<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Vastutus on p\u00f5him\u00f5tteliselt piiratud \u00fclev\u00f5etud vara v\u00e4\u00e4rtusega. Vastutuse t\u00e4ielik v\u00e4listamine v\u00f5lausaldajate kahjuks ei ole \u00f5iguslikult v\u00f5imalik. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-der-ubertragenden-gesellschaft\">\u00dcleandva \u00e4ri\u00fchingu vastutus<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00dcleandev \u00e4ri\u00fching j\u00e4\u00e4b varade tehingust hoolimata sageli vastutavaks. \u00dcksikute varade m\u00fc\u00fck ei too automaatselt kaasa olemasolevate kohustuste l\u00f5ppemist. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u00f5lausaldajad saavad seet\u00f5ttu sageli oma n\u00f5udeid endiselt algse \u00e4ri\u00fchingu vastu esitada. See puudutab eelk\u00f5ige v\u00f5lgu, mis tekkisid juba enne ettev\u00f5tte m\u00fc\u00fcki. <\/p>\n\n<p class=\"wp-block-paragraph\">Olulised vastutusvaldkonnad on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Lepingulised vanad kohustused<\/strong><\/li>\n\n\n\n<li><strong>Maksukohustused<\/strong><\/li>\n\n\n\n<li><strong>Jooksvad kohtumenetlused<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00dcleandva \u00e4ri\u00fchingu jaoks tekib seel\u00e4bi risk, et vaatamata m\u00fc\u00fcgile j\u00e4\u00e4b ta majanduslikult koormatuks. Seet\u00f5ttu sisaldavad varade tehingu lepingud sageli \u00fcksikasjalikke s\u00e4tteid m\u00fc\u00fcja ja ostja vahelise vastutuse jaotuse kohta. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-nach-nbsp-38-nbsp-ugb-0\">Vastutus vastavalt <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/drgbl\/1897\/219\/P38\/NOR40165275\" type=\"link\" id=\"https:\/\/www.ris.bka.gv.at\/eli\/drgbl\/1897\/219\/P38\/NOR40165275\" target=\"_blank\" rel=\"noreferrer noopener\">UGB \u00a7 38<\/a><\/h3>\n\n<p class=\"wp-block-paragraph\">\u00dcleandev \u00e4ri\u00fching j\u00e4\u00e4b varade tehingust hoolimata sageli kohustatuks. Ettev\u00f5tte v\u00f5i selle osa m\u00fc\u00fck ei l\u00f5peta p\u00f5him\u00f5tteliselt automaatselt olemasolevaid kohustusi. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u00f5lausaldajad saavad seet\u00f5ttu sageli oma n\u00f5udeid endiselt senise \u00e4ri\u00fchingu vastu esitada. See puudutab eelk\u00f5ige: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Avatud tarnijate n\u00f5uded<\/strong><\/li>\n\n\n\n<li><strong>Olemasolevad lepingulised kohustused<\/strong><\/li>\n\n\n\n<li><strong>T\u00e4itmata maksekohustused<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Praktikas lepivad ostjad ja m\u00fc\u00fcjad seet\u00f5ttu sageli kokku sisemistes vastutus- ja vabastamiss\u00e4tetes. V\u00e4ljaspool seisvate v\u00f5lausaldajate suhtes sellised kokkulepped aga enamasti otseselt ei kehti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-nach-nbsp-1409-abgb\">Vastutus vastavalt <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P1409\/NOR40118646\" type=\"link\" id=\"https:\/\/www.ris.bka.gv.at\/eli\/jgs\/1811\/946\/P1409\/NOR40118646\" target=\"_blank\" rel=\"noreferrer noopener\">ABGB \u00a7 1409<\/a><\/h3>\n\n<p class=\"wp-block-paragraph\">Ka \u00fcleandev \u00e4ri\u00fching j\u00e4\u00e4b varade tehingust hoolimata sageli vastutavaks. Varade m\u00fc\u00fck ei too automaatselt kaasa olemasolevate v\u00f5lgade v\u00f5i kohustuste l\u00f5ppemist. <\/p>\n\n<p class=\"wp-block-paragraph\">ABGB \u00a7 1409 kaitseb v\u00f5lausaldajaid eelk\u00f5ige siis, kui vara \u00fcleandmise t\u00f5ttu raskendatakse juurdep\u00e4\u00e4su olemasolevale varale. Eriti majanduslikult raskustes olevate ettev\u00f5tete puhul on sellel regulatsioonil suur praktiline t\u00e4htsus. <\/p>\n\n<p class=\"wp-block-paragraph\">Eriti problemaatilised on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Oluliste varade \u00fcleandmised<\/strong><\/li>\n\n\n\n<li><strong>M\u00fc\u00fcgid alla turuv\u00e4\u00e4rtuse<\/strong><\/li>\n\n\n\n<li><strong>Avatud v\u00f5lgade arvestamata j\u00e4tmine<\/strong><\/li>\n\n\n\n<li><strong>Ostuhinna ebapiisav dokumentatsioon<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kohtud kontrollivad sellistel juhtudel sageli v\u00e4ga t\u00e4pselt, kas v\u00f5lausaldajaid on vara \u00fcleandmisega majanduslikult kahjustatud.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-beim-erwerb-eines-teilbetriebs\">Vastutus ettev\u00f5tte osa omandamisel<\/h2>\n\n<p class=\"wp-block-paragraph\">Ettev\u00f5tte osa omandamisel tekivad sageli erilised vastutusk\u00fcsimused. Otsustav on, kas \u00fclev\u00f5etud valdkond oli majanduslikult iseseisvalt organiseeritud ja suudab iseseisvalt edasi tegutseda. <\/p>\n\n<p class=\"wp-block-paragraph\">Ka ettev\u00f5tte osa ostmisel v\u00f5ivad kehtida seadusj\u00e4rgsed vastutusnormid. Ostjad v\u00f5tavad seel\u00e4bi teatud olemasolevad kohustused \u00fcle. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised riskid puudutavad:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ettev\u00f5tte osa avatud n\u00f5uded<\/strong><\/li>\n\n\n\n<li><strong>Jooksvad lepingulised suhted<\/strong><\/li>\n\n\n\n<li><strong>Kohustused t\u00f6\u00f6tajate ees<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Just ettev\u00f5tte osade puhul on piiritlemine sageli keeruline. Praktikas kontrollivad kohtud seet\u00f5ttu v\u00e4ga t\u00e4pselt, kas tegemist oli t\u00f5epoolest iseseisva ettev\u00f5tte osa \u00fcleandmisega. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftungsvereinbarungen-beim-asset-deal\">Vastutuslepingud varade tehingu puhul<\/h2>\n\n<p class=\"wp-block-paragraph\">Varade tehingu puhul lepivad ostjad ja m\u00fc\u00fcjad sageli kokku \u00fcksikasjalikes vastutuse jaotuse s\u00e4tetes. Sellega m\u00e4\u00e4ratakse kindlaks, millised kohustused ostja \u00fcle v\u00f5tab ja millised riskid j\u00e4\u00e4vad m\u00fc\u00fcjale. <\/p>\n\n<p class=\"wp-block-paragraph\">Sellised kokkulepped puudutavad sageli:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Avatud ettev\u00f5tte v\u00f5lad<\/strong><\/li>\n\n\n\n<li><strong>Maksuriskid<\/strong><\/li>\n\n\n\n<li><strong>Jooksvad kohtumenetlused<\/strong><\/li>\n\n\n\n<li><strong>Garantiin\u00f5uded ja kahjuh\u00fcvitised<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Paljud vastutusnormid saab lepingupoolte vahel p\u00f5him\u00f5tteliselt vabalt kujundada. V\u00e4ljaspool seisvate v\u00f5lausaldajate suhtes kehtivad aga seadusj\u00e4rgsed piirangud. <\/p>\n\n<p class=\"wp-block-paragraph\">Vastavalt UGB \u00a7 38-le v\u00f5ivad teatud <strong>vastutuse v\u00e4listamised kolmandate isikute suhtes<\/strong> reeglina kehtida ainult siis, kui on t\u00e4idetud seadusj\u00e4rgsed <strong>avalikustamisn\u00f5uded<\/strong>, n\u00e4iteks \u00e4riregistrisse kandmise v\u00f5i vastava teavitamise kaudu.<\/p>\n\n<p class=\"wp-block-paragraph\">Ka ABGB \u00a7 1409 kaitseb v\u00f5lausaldajaid ettev\u00f5tte \u00fcleminekul. Lepinguline kokkulepe ostja ja m\u00fc\u00fcja vahel ei saa seda seadusj\u00e4rgset vastutust p\u00f5him\u00f5tteliselt v\u00f5lausaldajate kahjuks v\u00e4listada. <\/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\">\u201eT\u00e4pne lepingu koostamine on seet\u00f5ttu otsustava t\u00e4htsusega, et majanduslikud riskid varade tehingu puhul v\u00f5imalikult selgelt jaotada.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-sozialversicherungsrechtliche-haftungen\">Sotsiaalkindlustus\u00f5iguslikud vastutused<\/h2>\n\n<p class=\"wp-block-paragraph\">Varade tehingu puhul v\u00f5ivad ka sotsiaalkindlustus\u00f5iguslikud vastutused ostjale \u00fcle minna. Eriti oluliseks muutub see siis, kui t\u00f6\u00f6tajad v\u00f5etakse \u00fcle v\u00f5i ettev\u00f5tte osa j\u00e4tkatakse. <\/p>\n\n<p class=\"wp-block-paragraph\">Avatud sotsiaalkindlustusmaksed v\u00f5ivad teatud tingimustel kaasa tuua omandaja vastutuse. Ostjad kontrollivad seet\u00f5ttu regulaarselt, kas k\u00f5ik maksud on n\u00f5uetekohaselt tasutud. <\/p>\n\n<p class=\"wp-block-paragraph\">Olulised riskivaldkonnad on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Avatud sotsiaalkindlustusmaksed<\/strong><\/li>\n\n\n\n<li><strong>Maksmata t\u00f6\u00f6tajate maksud<\/strong><\/li>\n\n\n\n<li><strong>Vastutused ettev\u00f5tte j\u00e4tkamisel<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Erilise t\u00e4htsusega on siin t\u00f6\u00f6tajate \u00fclev\u00f5tmine. Kui olemasolevaid t\u00f6\u00f6suhteid j\u00e4tkatakse, tekivad sageli t\u00e4iendavad seadusj\u00e4rgsed kohustused. <\/p>\n\n<p class=\"wp-block-paragraph\">Personalidokumentide hoolikas kontroll v\u00e4hendab oluliselt hilisemaid vastutusriske.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerrechtliche-haftungsrisiken\">Maksu\u00f5iguslikud vastutusriskid<\/h2>\n\n<p class=\"wp-block-paragraph\">Maksu\u00f5iguslikud vastutused kuuluvad varade tehingu k\u00f5ige olulisemate riskivaldkondade hulka. Teatud tingimustel v\u00f5ib ostja vastutada ettev\u00f5tte avatud maksukohustuste eest. <\/p>\n\n<p class=\"wp-block-paragraph\">See puudutab eelk\u00f5ige makse, mis on seotud \u00fclev\u00f5etud ettev\u00f5ttega. Eriti problemaatilised on tundmatud maksukohustused v\u00f5i jooksvad kontrollimenetlused. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fc\u00fcpilised riskid puudutavad:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>K\u00e4ibemaksukohustused<\/strong><\/li>\n\n\n\n<li><strong>Palga- ja kohalikud maksud<\/strong><\/li>\n\n\n\n<li><strong>Jooksvad ettev\u00f5tte kontrollid<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ostjad viivad seet\u00f5ttu sageli l\u00e4bi ulatuslikke maksukontrolle. Seejuures anal\u00fc\u00fcsitakse t\u00e4pselt raamatupidamist, maksudeklaratsioone ja olemasolevaid menetlusi. <\/p>\n\n<p class=\"wp-block-paragraph\">Selgel lepingulisel vastutuse jaotuse regulatsioonil on varade tehingu puhul suur praktiline t\u00e4htsus.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Teie eelised advokaadi abiga<\/h2>\n\n<p class=\"wp-block-paragraph\">Esmapilgul tundub <strong>varade tehing<\/strong> sageli lihtsam kui klassikaline ettev\u00f5tte ost osaluste kaudu. Praktikas tekivad aga kiiresti m\u00e4rkimisv\u00e4\u00e4rsed riskid. Juba v\u00e4ikesed vead lepingute, kaubam\u00e4rgi\u00f5iguste, t\u00f6\u00f6suhete v\u00f5i tegevuslubade \u00fcleandmisel v\u00f5ivad hiljem p\u00f5hjustada suuri kulusid. Eriti problemaatilised on varjatud vastutused vastavalt <strong>ABGB \u00a7 1409<\/strong>, avatud maksun\u00f5uded v\u00f5i mittekehtivalt \u00fcleantud lepingulised suhted.   <\/p>\n\n<p class=\"wp-block-paragraph\">Advokaadi kaasamine tagab, et ettev\u00f5tte ost on \u00f5iguslikult korrektselt struktureeritud ja majanduslikud riskid varakult tuvastatakse. Eriti ettev\u00f5tte osade, ettev\u00f5tte \u00fcleminekute v\u00f5i keeruliste lepingustruktuuride puhul on t\u00e4pne kujundamine otsustava t\u00e4htsusega. <\/p>\n\n<p class=\"wp-block-paragraph\">Teie konkreetsed eelised:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vastutusriskide kontrollimine<\/strong>, nagu vanad kohustused, maksu- v\u00f5i sotsiaalkindlustusv\u00f5lad<\/li>\n\n\n\n<li><strong>Ettev\u00f5tte ostulepingu \u00f5iguskindel kujundamine<\/strong>, sealhulgas lepingute \u00fclev\u00f5tmised, garantii ja vastutuse piirangud<\/li>\n\n\n\n<li><strong>Kaubam\u00e4rkide, litsentside, kliendilepingute ja t\u00f6\u00f6suhete kindlustamine<\/strong> sujuvaks ettev\u00f5tte \u00fcleminekuks<\/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\">\u201eVarajase \u00f5igusliku kontrolli abil saab v\u00e4ltida paljusid hilisemaid konflikte ning tehinguid oluliselt turvalisemalt ja t\u00f5husamalt ellu viia.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Korduma kippuvad k\u00fcsimused \u2013 KKK<\/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\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/et\\\/ariuhingu-asutamine\\\/varade-tehing\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mis on varade tehing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Varade tehing on ettev\\u00f5tte ost, mille puhul ostja v\\u00f5tab \\u00fcle \\u00fcksikud varad, \\u00f5igused v\\u00f5i ettev\\u00f5tte osad. \\u00c4ri\\u00fching ise j\\u00e4\\u00e4b m\\u00fc\\u00fcjale. \"}},{\"@type\":\"Question\",\"name\":\"Mis vahe on osalustehingul?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Osalustehingu puhul ostab omandaja \\u00e4ri\\u00fchingu osalused. Varade tehingu puhul ostab ta teatud varad v\\u00f5i ettev\\u00f5tte osad. \"}},{\"@type\":\"Question\",\"name\":\"Kas ostja vastutab varade tehingu puhul vanade v\\u00f5lgade eest?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jah, see v\\u00f5ib juhtuda. Eriti olulised on UGB \\u00a7 38 ja ABGB \\u00a7 1409. Vastutuse tekkimine s\\u00f5ltub konkreetsest omandamisest ja \\u00fclev\\u00f5etud kohustustest.  \"}},{\"@type\":\"Question\",\"name\":\"Kas lepingud l\\u00e4hevad automaatselt ostjale \\u00fcle?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Mitte alati. Paljud lepingud vajavad lepingupartneri n\\u00f5usolekut. UGB \\u00a7 38 v\\u00f5ib k\\u00fcll \\u00f5igussuhteid h\\u00f5lmata, kuid lepingupartneritel on teatud tingimustel vastuv\\u00e4ite\\u00f5igus.  \"}},{\"@type\":\"Question\",\"name\":\"Mis juhtub t\\u00f6\\u00f6tajatega varade tehingu puhul?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kui ettev\\u00f5te, tegevusala v\\u00f5i selle osa l\\u00e4heb \\u00fcle, v\\u00f5ib AVRAG \\u00a7 3 k\\u00e4ivitada t\\u00f6\\u00f6suhete automaatse \\u00fclemineku. See kehtib k\\u00f5igi \\u00f5iguste ja kohustustega.  \"}},{\"@type\":\"Question\",\"name\":\"Miks on advokaadi kontroll oluline?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Varade tehing puudutab lepinguid, vastutust, makse, t\\u00f6\\u00f6tajaid, kaitse\\u00f5igusi ja lube. Advokaadi kontroll aitab tuvastada riske enne lepingu s\\u00f5lmimist ja neid lepinguliselt kindlustada.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis on varade tehing?<\/span><\/div><div class=\"uagb-faq-content\"><p>Varade tehing on ettev\u00f5tte ost, mille puhul ostja v\u00f5tab \u00fcle \u00fcksikud varad, \u00f5igused v\u00f5i ettev\u00f5tte osad. \u00c4ri\u00fching ise j\u00e4\u00e4b m\u00fc\u00fcjale. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis vahe on osalustehingul?<\/span><\/div><div class=\"uagb-faq-content\"><p>Osalustehingu puhul ostab omandaja \u00e4ri\u00fchingu osalused. Varade tehingu puhul ostab ta teatud varad v\u00f5i ettev\u00f5tte osad. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas ostja vastutab varade tehingu puhul vanade v\u00f5lgade eest?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jah, see v\u00f5ib juhtuda. Eriti olulised on UGB \u00a7 38 ja ABGB \u00a7 1409. Vastutuse tekkimine s\u00f5ltub konkreetsest omandamisest ja \u00fclev\u00f5etud kohustustest.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas lepingud l\u00e4hevad automaatselt ostjale \u00fcle?<\/span><\/div><div class=\"uagb-faq-content\"><p>Mitte alati. Paljud lepingud vajavad lepingupartneri n\u00f5usolekut. UGB \u00a7 38 v\u00f5ib k\u00fcll \u00f5igussuhteid h\u00f5lmata, kuid lepingupartneritel on teatud tingimustel vastuv\u00e4ite\u00f5igus.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9f236509 \" 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\">Mis juhtub t\u00f6\u00f6tajatega varade tehingu puhul?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kui ettev\u00f5te, tegevusala v\u00f5i selle osa l\u00e4heb \u00fcle, v\u00f5ib AVRAG \u00a7 3 k\u00e4ivitada t\u00f6\u00f6suhete automaatse \u00fclemineku. See kehtib k\u00f5igi \u00f5iguste ja kohustustega.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c0ad34f9 \" 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\">Miks on advokaadi kontroll oluline?<\/span><\/div><div class=\"uagb-faq-content\"><p>Varade tehing puudutab lepinguid, vastutust, makse, t\u00f6\u00f6tajaid, kaitse\u00f5igusi ja lube. Advokaadi kontroll aitab tuvastada riske enne lepingu s\u00f5lmimist ja neid lepinguliselt kindlustada.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Tasuta esmane konsultatsioon\"><span class=\"mr-cta-link-normal\">Valige sobiv aeg kohe:<\/span><span class=\"mr-cta-link-bold\">Tasuta esmane konsultatsioon<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Varade tehing Varade tehing on ettev\u00f5tte ostu vorm, mille puhul \u00fcksikud varad ja nendega seotud ettev\u00f5tte osad antakse sihip\u00e4raselt ostjale \u00fcle. Erinevalt osalustehingust ei osta omandaja mitte \u00e4ri\u00fchingut ennast, vaid &#8230;","protected":false},"author":111,"featured_media":152022,"parent":58340,"menu_order":58,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1330],"tags":[],"class_list":["post-152019","page","type-page","status-publish","has-post-thumbnail","hentry","category-uehinguoigus"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Asset-Deal-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Elisa Wakolbinger","author_link":"https:\/\/harlander-partner.eu\/et\/author\/elisa-wakolbinger\/"},"uagb_comment_info":0,"uagb_excerpt":"Varade tehing Varade tehing on ettev\u00f5tte ostu vorm, mille puhul \u00fcksikud varad ja nendega seotud ettev\u00f5tte osad antakse sihip\u00e4raselt ostjale \u00fcle. Erinevalt osalustehingust ei osta omandaja mitte \u00e4ri\u00fchingut ennast, vaid ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/152019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/users\/111"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/comments?post=152019"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/152019\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/58340"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media\/152022"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=152019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=152019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=152019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}