{"id":79709,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/kinnisvaraoigus\/kinnisvaramaks\/"},"modified":"2025-11-26T07:44:06","modified_gmt":"2025-11-26T06:44:06","slug":"kinnisvaramaks","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/kinnisvaraoigus\/kinnisvaramaks\/","title":{"rendered":"Kinnisvaramaks"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Kinnisvaramaks<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Kinnisvaramaks<\/a><\/li><li><a href=\"#h-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Maavara soetusmaksu objekt<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Omandamise tehingud<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Maksuvabastused kinnisvara ostmisel<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Eluaseme \u00fcleandmine partnerite vahel<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">V\u00e4ikese v\u00e4\u00e4rtuse piir<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">\u00dcldkasulike, heategevuslike ja kiriklike eesm\u00e4rkide edendamine<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Reaaljaotus<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Ametiv\u00f5imude sekkumine<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Maksustamisalus<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Maavara soetusmaks ja registreerimistasu<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Maksukohustus ja maksukohustuslane<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Maavara soetusmaksu tasumine<\/a><ul><li><a href=\"#h-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">T\u00f5end maksuv\u00f5lgnevuse puudumise kohta vastavalt BAO \u00a7 160-le<\/a><\/li><\/ul><\/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-grunderwerbsteuer\">Kinnisvaramaks<\/h2>\n\n<p class=\"wp-block-paragraph\">Krundi v\u00f5i kinnisvara ostmisel tekib Austrias maavara soetusmaksu kohustus. See maksukohustus ei puuduta mitte ainult klassikalisi ostu-m\u00fc\u00fcgilepinguid, vaid ka tasuta \u00fcleandmisi, nagu kingitused ja p\u00e4randused. <\/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\">Maavara soetusmaks (<strong>GrESt<\/strong>) on \u00fchekordne maks, mis tekib iga kodumaise krundi omandamisel.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"K\u00f5ik maavara soetusmaksu kohta Austrias: maksum\u00e4\u00e4rad, maksuvabastused, vabastused ja n\u00e4pun\u00e4ited \u00f5iguskindlaks menetluseks advokaadiga.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Maavara soetusmaksu objekt<\/h2>\n\n<p class=\"wp-block-paragraph\">Maavara soetusmaks h\u00f5lmab vastavalt <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">GrEStG \u00a7 2-le<\/a> ainult <strong>kodumaiste kruntide<\/strong> omandamist, sealhulgas nende <strong>tsiviil\u00f5iguslikke p\u00e4raldisi<\/strong>. Selle all m\u00f5istetakse eelk\u00f5ige: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Maa ja pinnas<\/li>\n\n\n\n<li>Hoone<\/li>\n\n\n\n<li>Lisandused ja p\u00e4raldis<\/li>\n\n\n\n<li>Ehitus\u00f5igused<\/li>\n\n\n\n<li>Superedifikaadid<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Krundi juurde ei kuulu:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Masinad ja tehnilised seadmed, mis kuuluvad ettev\u00f5ttele <\/li>\n\n\n\n<li>Muu vallasvara inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Omandamise tehingud<\/h2>\n\n<p class=\"wp-block-paragraph\">Maavara soetusmaksule kuulub kodumaiste kruntide tasuline v\u00f5i tasuta omandamine. <\/p>\n\n<p class=\"wp-block-paragraph\">Nende hulka kuuluvad eelk\u00f5ige j\u00e4rgmised omandamise tehingud:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Omandi omandamine ostu, vahetuse, p\u00e4randi, sundosa v\u00f5i igamise teel<\/li>\n\n\n\n<li>Majandusliku k\u00e4sutus\u00f5iguse omandamine, nt usaldusvaldus<\/li>\n\n\n\n<li>Omandamise tehingud seoses isiku- ja kapitali\u00fchingutega<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Lisaks tunneb seadus aga kahte erilist asjaolu, mis on olulised ainult <strong>ettev\u00f5tlusstruktuuride<\/strong> puhul: <a href=\"https:\/\/harlander-partner.eu\/et\/kinnisvaraoigus\/maasoetusmaks-ettevotetele\/\">ettev\u00f5tete maavara soetusmaks<\/a>.<\/p>\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-steuerbefreiungen-beim-immobilienkauf\">Maksuvabastused kinnisvara ostmisel<\/h2>\n\n<p class=\"wp-block-paragraph\">Maavara soetusmaksu seadus tunneb mitmeid vabastusi. Vabastatud on j\u00e4rgmised omandamise tehingud: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Eluaseme \u00fcleandmine partnerite vahel<\/h3>\n\n<p class=\"wp-block-paragraph\">Abikaasad v\u00f5i registreeritud partnerid saavad korteri \u00fchisel soetamisel v\u00f5i p\u00e4rimisel kasu maksuvabastusest 150 m\u00b2 elamispinnale. Selleks tuleb j\u00e4rgida teatud elukoha- ja kasutuseeskirju. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">V\u00e4ikese v\u00e4\u00e4rtuse piir<\/h3>\n\n<p class=\"wp-block-paragraph\">Maksu ei teki, kui maksustamisalus on alla 1100 \u20ac. Teatud kruntide jagamisel kehtib piir 2000 \u20ac. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">\u00dcldkasulike, heategevuslike ja kiriklike eesm\u00e4rkide edendamine<\/h3>\n\n<p class=\"wp-block-paragraph\">Tasuta \u00fcleandmised \u00fcldkasulikele, heategevuslikele v\u00f5i kiriklikele asutustele on vabastatud. Samuti on maksuvabad \u00fcleandmised, mis toimuvad ametiv\u00f5imude ruumilise planeerimise v\u00f5i ehitusmaa kujundamise meetme t\u00f5ttu, kuid ainult juhul, kui neid ei ole vabatahtlikult kokku lepitud. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Reaaljaotus<\/h3>\n\n<p class=\"wp-block-paragraph\">Ka reaaljaotuse korral, st \u00fchise krundi jagamisel \u00fcksikomandiks, v\u00f5ib kehtida vabastus. Eelduseks on, et iga kaasomanik saab ainult v\u00e4\u00e4rtuse, mis vastab tema algsele osale. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Ametiv\u00f5imude sekkumine<\/h3>\n\n<p class=\"wp-block-paragraph\">Kui krunt antakse \u00fcle sundv\u00f5\u00f5randamise teel v\u00f5i ametiv\u00f5imude sekkumise v\u00e4ltimiseks, ei teki samuti maksu.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Maksustamisalus<\/h2>\n\n<p class=\"wp-block-paragraph\">Maavara soetusmaksu maksustamisalus s\u00f5ltub sellest, millist <strong>t\u00fc\u00fcpi krunt<\/strong> \u00fcle antakse ja millises <strong>\u00f5iguslikus v\u00f5i majanduslikus kontekstis<\/strong> omandamise tehing toimub. P\u00f5him\u00f5tteliselt arvutatakse maks <strong>vastutasu<\/strong> alusel, st selle j\u00e4rgi, mis krundi eest tegelikult kulutatakse. <\/p>\n\n<p class=\"wp-block-paragraph\">Teatud juhtudel ei kohaldata aga <strong>vastutasu<\/strong>, vaid <strong>krundi v\u00e4\u00e4rtust<\/strong> v\u00f5i <strong>\u00fchtset v\u00e4\u00e4rtust<\/strong>, eriti perekonna ringis toimuvate \u00fcleandmiste v\u00f5i tasuta tehingute, nagu p\u00e4randi v\u00f5i sundosa \u00fcleandmise puhul. <strong>\u00dchtset v\u00e4\u00e4rtust<\/strong> kohaldatakse maksustamisalusena <strong>ainult p\u00f5llumajandus- ja metsamaade<\/strong> puhul. <\/p>\n\n<p class=\"wp-block-paragraph\">Kui krunt kuulub <strong>kinnisvaraettev\u00f5tte<\/strong> varasse, tuleb maksustamisalusena kohustuslikult kasutada <strong>tavalist v\u00e4\u00e4rtust<\/strong>. Seda tuleb t\u00f5endada ekspertiisi v\u00f5i v\u00f5rreldavate t\u00f5enditega. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie richtige Wahl der Bemessungsgrundlage kann tausende Euro sparen, mit anwaltlicher Begleitung lassen sich steuerliche Fallstricke sicher umgehen\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Maavara soetusmaks ja registreerimistasu<\/h2>\n\n<p class=\"wp-block-paragraph\">Kinnisvara ostmisel tekib reeglina <strong>maavara soetusmaks 3,5% ostuhinnast<\/strong>. Kui omandamine toimub <strong>l\u00e4hedaste sugulaste<\/strong> vahel, v\u00e4heneb maksum\u00e4\u00e4r <strong>2%-le<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Lisaks maavara soetusmaksule tuleb <strong>omandi\u00f5iguse kinnistusraamatusse kandmisel<\/strong> tasuda <strong>registreerimistasu 1,1% ostuhinnast<\/strong>. See nn sissekandmistasu tuleb tasuda koos registreerimisega ja on kohustuslik. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Maksukohustus ja maksukohustuslane<\/h2>\n\n<p class=\"wp-block-paragraph\">Maavara soetusmaks tekib kohe, kui lepingupooled omandamise \u00f5iguslikult kehtivalt l\u00f5pule viivad. Maksukohustuslased on p\u00f5him\u00f5tteliselt k\u00f5ik omandamise tehingus osalevad isikud, st reeglina ostja ja m\u00fc\u00fcja. <\/p>\n\n<p class=\"wp-block-paragraph\">Lisaks lepingu s\u00f5lmimise tavap\u00e4rasele juhule reguleerib maavara soetusmaksu seadus ka <strong>erandeid<\/strong>, n\u00e4iteks p\u00e4randuste, legaatide v\u00f5i surma puhuks tehtud kinkide korral. Nendel juhtudel tekib maksukohustus teisel ajal. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei Schenkungen oder \u00dcbergaben im Familienkreis wird die Grunderwerbsteuer oft untersch\u00e4tzt, falsche Annahmen f\u00fchren schnell zu vermeidbaren Kosten.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Maavara soetusmaksu tasumine<\/h2>\n\n<p class=\"wp-block-paragraph\">Maavara soetusmaks tasutakse kas <strong>ise arvutamise<\/strong> v\u00f5i <strong>maksude deklaratsiooni<\/strong> kaudu. M\u00f5lemad variandid peab l\u00e4bi viima advokaat v\u00f5i notar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ise arvutamine<\/strong> pakub <strong>eelise<\/strong>, et see <strong>kiirendab<\/strong> oluliselt krundi omandamist. Esindaja kaudu toimub mitte ainult maksu <strong>teatamine ja tasumine<\/strong> FinanzOnline&#8217;i kaudu, vaid ka <strong>kontrollimine<\/strong>, milline maksum\u00e4\u00e4r kehtib, kas vabastus on v\u00f5imalik ja millist maksustamisalust konkreetsel juhul kohaldada. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d5igeaegne ja korrektne tasumine on kinnistusraamatusse kandmise eelduseks. Ilma selleta ei saa omandi\u00f5igust \u00fcle anda. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">T\u00f5end maksuv\u00f5lgnevuse puudumise kohta vastavalt BAO \u00a7 160-le<\/h3>\n\n<p class=\"wp-block-paragraph\">Maksuamet v\u00e4ljastab <strong>maksuv\u00f5lgnevuse puudumise t\u00f5endi<\/strong> vastavalt <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">BAO \u00a7 160-le<\/a>. Sellega kinnitab maksuamet, et maavara soetusmaks on t\u00e4ielikult ja korrektselt tasutud v\u00f5i seda ei teki. <\/p>\n\n<p class=\"wp-block-paragraph\">See t\u00f5end on eelduseks, et <strong>kinnistusraamatu kohus kannab omandi\u00f5iguse \u00fcleandmise sisse<\/strong>. Ilma selle kinnituseta kinnistusraamatu menetlus peatatakse. <\/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\">Maavara soetusmaks tundub esmapilgul selgelt reguleeritud, kuid praktikas ilmneb, et v\u00e4ikesed vead v\u00f5ivad kiiresti viia tarbetu maksukoormuse v\u00f5i viivitusteni kinnistusraamatus. Varajane advokaadi n\u00f5ustamine loob kindluse. <\/p>\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\"><div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-46ff0bfd \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Millal tekib maavara soetusmaks?<\/span><\/div><div class=\"uagb-faq-content\"><p>Maavara soetusmaks tekib, kui omandate Austrias krundi, n\u00e4iteks ostu, kinkimise, p\u00e4rimise v\u00f5i vahetuse teel.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kui suur on maavara soetusmaks ostmisel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tasulise omandamise korral on maks 3,5% ostuhinnast.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Millal kohaldatakse krundi v\u00e4\u00e4rtust ostuhinna asemel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kui vastutasu puudub v\u00f5i on v\u00e4ike, n\u00e4iteks kinkimise v\u00f5i perekonna ringis \u00fcleandmise korral, v\u00f5etakse aluseks krundi v\u00e4\u00e4rtus.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c487b84 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis kehtib p\u00f5llumajandus- ja metsamaade puhul?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nendel juhtudel kasutatakse maksustamisalusena \u00fchtset v\u00e4\u00e4rtust, mitte krundi v\u00e4\u00e4rtust.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3534b663 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mis juhtub, kui ma maksu \u00f5igeaegselt ei tasu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ilma maksu tasumise t\u00f5endita ei kanta omandi\u00f5igust kinnistusraamatusse.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8713c765 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Millal maks tuleb tasuda?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kohe p\u00e4rast lepingu allkirjastamist, kuna sellega realiseerub omandamise tehing.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Kinnisvaramaks Krundi v\u00f5i kinnisvara ostmisel tekib Austrias maavara soetusmaksu kohustus. See maksukohustus ei puuduta mitte ainult klassikalisi ostu-m\u00fc\u00fcgilepinguid, vaid ka tasuta \u00fcleandmisi, nagu kingitused ja p\u00e4randused. Maavara soetusmaks (GrESt) on &#8230;","protected":false},"author":24,"featured_media":79712,"parent":68822,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1151,1139],"tags":[],"class_list":["post-79709","page","type-page","status-publish","has-post-thumbnail","hentry","category-kinnisvaraoigus","category-oigus"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/et\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Kinnisvaramaks Krundi v\u00f5i kinnisvara ostmisel tekib Austrias maavara soetusmaksu kohustus. See maksukohustus ei puuduta mitte ainult klassikalisi ostu-m\u00fc\u00fcgilepinguid, vaid ka tasuta \u00fcleandmisi, nagu kingitused ja p\u00e4randused. Maavara soetusmaks (GrESt) on ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/79709","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/comments?post=79709"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/79709\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/68822"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media\/79712"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=79709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=79709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=79709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}