{"id":80215,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/kinnisvaraoigus\/maasoetusmaks-ettevotetele\/"},"modified":"2025-11-26T07:29:46","modified_gmt":"2025-11-26T06:29:46","slug":"maasoetusmaks-ettevotetele","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/kinnisvaraoigus\/maasoetusmaks-ettevotetele\/","title":{"rendered":"Maasoetusmaks ettev\u00f5tetele"},"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-steuergegenstand\" data-level=\"2\">Maksuobjekt<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Omandamisprotsessid<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Osanike vahetus kinnistuid omavates \u00e4ri\u00fchingutes<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Osaluste koondamine kinnistuid omavates \u00e4ri\u00fchingutes<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Maksuvabastused<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Ettev\u00f5tte \u00fcleandmine \u00e4ritegevuse v\u00f5i f\u00fc\u00fcsilisest isikust ettev\u00f5tja puhul<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Ettev\u00f5tete \u00fcleandmised p\u00f5llu- ja metsamajanduses<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Maade konsolideerimise ja kruntide korrastamise menetlused<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Maksustamisalus<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">\u00dcldp\u00f5him\u00f5te<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Vastutasu<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Kinnistu v\u00e4\u00e4rtus<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">\u00dchtne v\u00e4\u00e4rtus<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Harilik v\u00e4\u00e4rtus<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Maasoetusmaks 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\">Maasoetusmaksu tasumine<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Vastuv\u00e4idete puudumise t\u00f5end 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\">Kinnistute omandamine ettev\u00f5tete poolt v\u00f5i kinnistuid omavate \u00e4ri\u00fchingute osaluste vahetus toob reeglina kaasa maasoetusmaksu kohustuse. Tegemist on <strong>\u00f5igustehingute maksuga<\/strong>, mis tekib <strong>tasulise v\u00f5i tasuta \u00fcleandmise<\/strong> korral <strong>kodumaiste kinnistute<\/strong> v\u00f5i teatud <strong>ettev\u00f5tte\u00f5iguslike tehingute<\/strong> puhul. <\/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\">Maasoetusmaks on tasu, mis tekib kinnistute v\u00f5i teatud \u00e4ri\u00fchingu osaluste omandamisel Austrias.<\/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-Unternehmen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Mida maksab kinnistu ost? K\u00f5ik maasoetusmaksu, maksuvabade summade ja vabastuste kohta, kompaktselt ja arusaadavalt selgitatud.\" >\n\t<\/picture>\n<\/div>\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-steuergegenstand\">Maksuobjekt<\/h2>\n\n<p class=\"wp-block-paragraph\">Maasoetusmaks tekib, kui kodumaine kinnistu tsiviil\u00f5iguslikus m\u00f5ttes \u00fcle antakse. See h\u00f5lmab mitte ainult maad, vaid ka sellega p\u00fcsivalt seotud lisaseadmeid. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Maa ja pinnas<\/li>\n\n\n\n<li>Lisaseadmed<\/li>\n\n\n\n<li>Lisand<\/li>\n\n\n\n<li>K\u00f5hu\u00f5igused<\/li>\n\n\n\n<li>Superedifikaadid<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Maasoetusmaksu alla ei kuulu aga vallasvara, n\u00e4iteks:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ettev\u00f5tte masinad<\/li>\n\n\n\n<li>Muu inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Omandamisprotsessid<\/h2>\n\n<p class=\"wp-block-paragraph\">Kuigi ettev\u00f5tete puhul kehtivad t\u00e4iendavad omandamise asjaolud, nagu osanike vahetus v\u00f5i osaluste koondamine, kehtivad f\u00fc\u00fcsiliste isikute puhul teised reeglid. Lisateavet \u00fcldiste omandamisprotsesside kohta leiate meie lehelt: <a href=\"https:\/\/harlander-partner.eu\/et\/kinnisvaraoigus\/kinnisvaramaks\/\">Maasoetusmaks.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Osanike vahetus kinnistuid omavates \u00e4ri\u00fchingutes<\/h3>\n\n<p class=\"wp-block-paragraph\">Maasoetusmaks tekib vastavalt  <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 lg 3 GrEStG <\/a>, kui <strong>seitsme aasta jooksul v\u00e4hemalt 75% osalustest<\/strong> kinnistuid omavas \u00e4ri\u00fchingus antakse \u00fcle <strong>uutele osanikele<\/strong>. Seejuures ei ole oluline \u00fcksik omandamine. M\u00e4\u00e4rav on see tehing, millega seda piiri esimest korda \u00fcletatakse. Sellest hetkest alates hakkab seitsmeaastane t\u00e4htaeg uuesti jooksma.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Osaluste koondamine kinnistuid omavates \u00e4ri\u00fchingutes<\/h3>\n\n<p class=\"wp-block-paragraph\">Ka <strong>v\u00e4hemalt 75% osaluste koondamine<\/strong> kinnistuid omavas isiku- v\u00f5i kapitali\u00fchingus <strong>\u00fche omandaja v\u00f5i omandajate grupi<\/strong> k\u00e4tte kuulub maasoetusmaksu alla. Seejuures arvestatakse nii otsest kui ka kaudset osaluse omandamist. <\/p>\n\n<p class=\"wp-block-paragraph\">Omandajate grupp on olemas, kui isikud v\u00f5i \u00e4ri\u00fchingud on <strong>\u00fchtse juhtimise v\u00f5i valitseva m\u00f5ju<\/strong> all, n\u00e4iteks kontsernides.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Maksuvabastused<\/h2>\n\n<p class=\"wp-block-paragraph\">Ettev\u00f5tjate puhul kehtivad erisoodustused ettev\u00f5tte kinnistute \u00fcleandmisel. Nende eesm\u00e4rk on eelk\u00f5ige h\u00f5lbustada ettev\u00f5tete \u00fcleandmist. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Ettev\u00f5tte \u00fcleandmine<\/strong> <strong>\u00e4ritegevuse<\/strong> <strong>v\u00f5i f\u00fc\u00fcsilisest isikust ettev\u00f5tja puhul<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Maksuvaba summa <strong>900 000 \u20ac<\/strong> kehtib tasuta ja osaliselt tasuliste \u00fcleandmiste puhul. Seda saab kasutada, kui: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u00fcleantud \u00fcksus teenib ettev\u00f5tlustulu,<\/li>\n\n\n\n<li>omandaja on f\u00fc\u00fcsiline isik,<\/li>\n\n\n\n<li>\u00fcleandmine toimub vanuse, surma v\u00f5i p\u00fcsiva t\u00f6\u00f6v\u00f5imetuse t\u00f5ttu, ja<\/li>\n\n\n\n<li>\u00fcle antakse v\u00e4hemalt 25% ettev\u00f5ttest.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Maksuvaba summa tuleb proportsionaalselt jaotada tasuta osa peale. Lisaks on selle tasuta osa maks <strong>piiratud 0,5%-ga kinnistu v\u00e4\u00e4rtusest<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Ettev\u00f5tete \u00fcleandmised p\u00f5llu- ja metsamajanduses<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Siin on maksuvaba summa <strong>365 000 \u20ac.<\/strong> N\u00f5uded vastavad sisuliselt \u00e4riettev\u00f5tete omadele, kusjuures \u00fcleantud vara peab teenima p\u00f5llu- ja metsamajanduslikku tulu.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Maade konsolideerimise ja kruntide korrastamise menetlused<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00f5llu- v\u00f5i metsamaa kinnistu \u00fcleandmisel ametlikult heakskiidetud kruntide korrastamise v\u00f5i maade konsolideerimise menetluse k\u00e4igus maasoetusmaksu ei teki, eeldusel, et olemas on p\u00f5llumajandusameti vastav otsus, mis on maksuametile siduv.<\/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\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Maksustamisalus<\/h2>\n\n<p class=\"wp-block-paragraph\">Maasoetusmaksu suurus s\u00f5ltub nn <strong>maksustamisalusest<\/strong>. Otsustav on see, kas tegemist on <strong>p\u00f5hivara kinnistuga<\/strong> v\u00f5i <strong>p\u00f5llu- ja metsamajandusliku kinnistuga<\/strong>. Ettev\u00f5tete ja eraisikute puhul kehtivad p\u00f5him\u00f5tteliselt samad reeglid, teatud omandamisprotsesside puhul on erandeid.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">\u00dcldp\u00f5him\u00f5te<\/h3>\n\n<p class=\"wp-block-paragraph\">Reeglina arvutatakse maasoetusmaks <strong>vastutasu<\/strong> alusel, st makstud tasu tegeliku v\u00e4\u00e4rtuse j\u00e4rgi. Erijuhtudel, n\u00e4iteks tasuta \u00fcleandmiste v\u00f5i perekonna sisese omandamise korral, tuleb aluseks v\u00f5tta <strong>mitte vastutasu<\/strong>, vaid fikseeritud <strong>kinnistu v\u00e4\u00e4rtus<\/strong>, <strong>\u00fchtne v\u00e4\u00e4rtus<\/strong> v\u00f5i <strong>harilik v\u00e4\u00e4rtus<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Vastutasu<\/h3>\n\n<p class=\"wp-block-paragraph\">Vastutasu h\u00f5lmab <strong>k\u00f5ike, mida omandaja kulutab<\/strong> kinnistu saamiseks.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Kinnistu v\u00e4\u00e4rtus<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kinnistu v\u00e4\u00e4rtus<\/strong> on m\u00e4\u00e4rav siis, kui <strong>vastutasu ei ole v\u00f5i see on v\u00e4ga v\u00e4ike<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">\u00dchtne v\u00e4\u00e4rtus<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>P\u00f5llu- ja metsamajanduslike kinnistute<\/strong> puhul tuleb aluseks v\u00f5tta mitte kinnistu v\u00e4\u00e4rtus, vaid <strong>\u00fchtne v\u00e4\u00e4rtus<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Harilik v\u00e4\u00e4rtus<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Harilikku v\u00e4\u00e4rtust<\/strong> tuleb maksustamisalusena kasutada kas <strong>vabatahtlikult<\/strong>, kui see on t\u00f5endatult kinnistu v\u00e4\u00e4rtusest madalam, v\u00f5i <strong>kohustuslikult<\/strong>, kui kinnistu kuulub <strong>kinnisvaraettev\u00f5tte<\/strong> varasse, kusjuures viimane kehtib siis, kui kinnistuid <strong>ei kasutata oma ettev\u00f5tluse eesm\u00e4rgil<\/strong>, vaid neid <strong>peamiselt renditakse v\u00e4lja v\u00f5i m\u00fc\u00fcakse<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Maasoetusmaks ja registreerimistasu<\/h2>\n\n<p class=\"wp-block-paragraph\">Maasoetusmaks on p\u00f5him\u00f5tteliselt <strong>3,5%<\/strong> <strong>maksustamisalusest<\/strong>, tasuta \u00fcleandmiste puhul, eriti perekonnaringis, rakendatakse astmelist tariifi. Lisaks tekib <strong>kinnistusraamatusse kandmise eest tasu 1,1%<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Maksukohustus ja maksukohustuslane<\/h2>\n\n<p class=\"wp-block-paragraph\">Maksukohustus tekib kohe, kui maksustatav omandamisprotsess on l\u00f5pule viidud, n\u00e4iteks osaluse omandamise lepingu allkirjastamisega.<\/p>\n\n<p class=\"wp-block-paragraph\">Osanike vahetuse korral on kinnistuid omav \u00e4ri\u00fching <strong>ise maksukohustuslane<\/strong>.<br\/>Osaluste koondamise korral vastutab aga <strong>see isik<\/strong> v\u00f5i omandajate grupp, kelle k\u00e4tte <strong>koondatakse v\u00e4hemalt 75% osalustest<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Maasoetusmaksu tasumine<\/h2>\n\n<p class=\"wp-block-paragraph\">Maasoetusmaks tasutakse kas <strong>maksu deklaratsiooni<\/strong> esitamisega v\u00f5i notari v\u00f5i advokaadi poolt FinanzOnline&#8217;i kaudu <strong>ise arvutades<\/strong>. M\u00f5lemal juhul peab teade toimuma <strong>hiljemalt maksukohustuse tekkimisele j\u00e4rgneva teise kuu 15. kuup\u00e4evaks<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Vastuv\u00e4idete puudumise t\u00f5end vastavalt BAO \u00a7 160-le<\/h3>\n\n<p class=\"wp-block-paragraph\">Maksuamet v\u00e4ljastab <strong>vastuv\u00e4idete 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 maasoetusmaks 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 \u00fcle<\/strong>. Ilma selle kinnituseta peatatakse kinnistusraamatu menetlus. <\/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\">Eriti ettev\u00f5tte kinnistute \u00fcleandmisel, \u00fcmberkujundamisel v\u00f5i osaluste \u00fcmberpaigutamisel on maasoetusmaks keeruline ja suure riskiga teema. Vigased hinnangud toovad kiiresti kaasa m\u00e4rkimisv\u00e4\u00e4rseid lisakulusid v\u00f5i maksu j\u00e4reln\u00f5udmise. Seet\u00f5ttu tasub t\u00e4pne juriidiline n\u00f5ustamine end \u00e4ra nii professionaalselt kui ka rahaliselt.  <\/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-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq01 \" 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 ettev\u00f5tetel maasoetusmaks?<\/span><\/div><div class=\"uagb-faq-content\"><p>Maasoetusmaks tekib mitte ainult otsese kinnistu ostu korral, vaid ka ettev\u00f5tte\u00f5iguslike tehingute puhul. Nende hulka kuuluvad eelk\u00f5ige osanike vahetus ja osaluste koondamine. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" 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 maasoetusmaks ettev\u00f5tetel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tavaline maksum\u00e4\u00e4r on 3,5% maksustamisalusest. Tasuta v\u00f5i osaliselt tasuliste ettev\u00f5tte \u00fcleandmiste puhul v\u00f5ivad aga kehtida maksuvabad summad ja soodusmaksum\u00e4\u00e4r 0,5% tasuta osa eest. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" 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\">Kes on maksukohustuslane osaluste \u00fcleandmisel ja osaluste koondamisel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Osanike vahetuse korral lasub maksukohustus kinnistuid omaval \u00e4ri\u00fchingul endal. Osaluste koondamise korral vastutab aga see isik v\u00f5i omandajate grupp, kelle k\u00e4tte osalused koondatakse. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" 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 maasoetusmaksu kohustus?<\/span><\/div><div class=\"uagb-faq-content\"><p>Maksukohustus tekib p\u00f5him\u00f5tteliselt kohustustehingu s\u00f5lmimisega, st niipea, kui lepingupartnerid on ostuobjektis ja ostuhinnas kokku leppinud.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" 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\">Millised vabastused kehtivad ettev\u00f5tetele?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ettev\u00f5tted saavad eelk\u00f5ige kasu maksuvabadest summadest ettev\u00f5tte \u00fcleandmisel: 900 000 \u20ac \u00e4ritegevuse puhul ja 365 000 \u20ac p\u00f5llu- ja metsamajandusliku kasutuse puhul.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" 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\">Mida annab advokaadi abi maasoetusmaksuga seotud tehingute puhul?<\/span><\/div><div class=\"uagb-faq-content\"><p>P\u00f5hjalik \u00f5iguslik kontroll aitab \u00f5igeaegselt tuvastada vabastusi, v\u00e4ltida riske ja optimeerida maksukoormust, mis on eriti keeruliste ettev\u00f5ttestruktuuride v\u00f5i \u00fcmberkujundamiste puhul otsustav eelis.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Kinnisvaramaks Kinnistute omandamine ettev\u00f5tete poolt v\u00f5i kinnistuid omavate \u00e4ri\u00fchingute osaluste vahetus toob reeglina kaasa maasoetusmaksu kohustuse. Tegemist on \u00f5igustehingute maksuga, mis tekib tasulise v\u00f5i tasuta \u00fcleandmise korral kodumaiste kinnistute v\u00f5i &#8230;","protected":false},"author":24,"featured_media":80218,"parent":68822,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1139],"tags":[],"class_list":["post-80215","page","type-page","status-publish","has-post-thumbnail","hentry","category-oigus"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-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 Kinnistute omandamine ettev\u00f5tete poolt v\u00f5i kinnistuid omavate \u00e4ri\u00fchingute osaluste vahetus toob reeglina kaasa maasoetusmaksu kohustuse. Tegemist on \u00f5igustehingute maksuga, mis tekib tasulise v\u00f5i tasuta \u00fcleandmise korral kodumaiste kinnistute v\u00f5i ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/80215","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=80215"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/80215\/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\/80218"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=80215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=80215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=80215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}