{"id":80828,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/parimisoigus-ettevaatusabinoud\/kinnisvara-omandamise-maks-parimisoiguses\/"},"modified":"2025-11-26T08:00:18","modified_gmt":"2025-11-26T07:00:18","slug":"kinnisvara-omandamise-maks-parimisoiguses","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/kinnisvara-omandamise-maks-parimisoiguses\/","title":{"rendered":"Kinnisvara omandamise maks p\u00e4rimis\u00f5iguses"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Kinnisvara omandamise maks p\u00e4rimis\u00f5iguses<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">Kinnisvara omandamise maks p\u00e4rimis\u00f5iguses<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">Makset\u00e4htaeg<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">Kinnisvara omandamise maksu suurus p\u00e4rimise korral<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Maksustamisalus:<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">Kinnisvara omandamise maksu ajatamine v\u00f5i osamaksetena tasumine<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">Maksuvabad omandamised<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">Kandetasu kinnistusraamatusse<\/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-grunderwerbssteuer-im-erbrecht\">Kinnisvara omandamise maks p\u00e4rimis\u00f5iguses<\/h2>\n\n<p class=\"wp-block-paragraph\">Kui kinnistu l\u00e4heb p\u00e4rimise teel \u00fcle, tekib sageli k\u00fcsimus, kas sellega kaasneb kinnisvara omandamise maks. Vastus ei ole alati \u00fcheselt m\u00f5istetav, sest mitte iga surma t\u00f5ttu omandamine ei ole maksuvaba. Kes siin valesti planeerib v\u00f5i liiga hilja tegutseb, riskib tarbetute kuludega.  <\/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\">Kinnisvara omandamise maks tuleb tasuda p\u00f5him\u00f5tteliselt iga kinnistu omandamise korral, seega ka siis, kui omandi\u00f5iguse \u00fcleminek toimub <strong>p\u00e4rimise, annakuna v\u00f5i surma puhuks tehtud kinkena<\/strong><\/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-im-Erbrecht-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"Ka kinnisvara p\u00e4rimisel tuleb tasuda kinnisvara omandamise maksu. Uurige n\u00fc\u00fcd ja v\u00e4ltige kulukaid vigu.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">Makset\u00e4htaeg<\/h2>\n\n<p class=\"wp-block-paragraph\">Kinnisvara omandamise maks tekib alati siis, kui maat\u00fckk, maja v\u00f5i korter l\u00e4heb \u00fcle teisele isikule. See kehtib ka j\u00e4rgmiste puhul: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>omandamine <strong><a href=\"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/seadusjargne-parimine\/\">seadusj\u00e4rgse p\u00e4rimise<\/a><\/strong> teel<\/li>\n\n\n\n<li><strong>testamentaarsed korraldused<\/strong> (nt <a href=\"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/legaat\/\" target=\"_blank\" rel=\"noreferrer noopener\">annak<\/a>, <a href=\"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/testament\/\">testament<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/kingitus-surma-korral\/\" target=\"_blank\" rel=\"noreferrer noopener\">Surma puhuks tehtud kinked<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Oluline: Maksukohustus ei teki <strong>mitte surmaga<\/strong>, vaid alles kinnistu <a href=\"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/paranduse-uleandmine\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>p\u00e4randvara \u00fcleandmisega<\/strong><\/a>. Kui kinnisvara m\u00fc\u00fcakse enne p\u00e4randvara menetluse k\u00e4igus, langeb maks ostjale. <\/p>\n\n<p class=\"wp-block-paragraph\">Lisaks nimetab GrEStG \u00a7 1 muid maksustatavaid tehinguid, mis v\u00f5ivad esineda ka p\u00e4rimisega seoses, n\u00e4iteks omandi\u00f5iguse n\u00f5ude loovutamine, realiseerimis\u00f5iguse omandamine, osanike vahetus v\u00f5i v\u00e4hemalt 95% kinnisvara omava \u00e4ri\u00fchingu osade \u00fchendamine.<\/p>\n\n<p class=\"wp-block-paragraph\">Lisateavet maksustatavate omandamistehingute kohta leiate meie <a href=\"https:\/\/harlander-partner.eu\/et\/kinnisvaraoigus\/kinnisvaramaks\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00fcldiselt kinnisvara omandamise maksu lehelt<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">Kinnisvara omandamise maksu suurus p\u00e4rimise korral<\/h2>\n\n<p class=\"wp-block-paragraph\">Soodustatud perekonnaringis p\u00e4rimise teel tasuta omandamisel rakendatakse <strong>astmelist tariifi<\/strong>. Maks arvutatakse proportsionaalselt j\u00e4rgmiselt: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3,5%<\/strong> k\u00f5igi \u00fclej\u00e4\u00e4nud summade eest<\/li>\n\n\n\n<li><strong>0,5%<\/strong> kinnistu v\u00e4\u00e4rtuse esimese <strong>250 000 \u20ac<\/strong> eest<\/li>\n\n\n\n<li><strong>2,0%<\/strong> j\u00e4rgmise <strong>150 000 \u20ac<\/strong> eest (st osa vahemikus 250 001 \u20ac ja 400 000 \u20ac)<\/li>\n\n\n\n<li>Perekonnasisese <strong>ettev\u00f5tte \u00fcleandmise<\/strong> korral kehtib lisaks <strong>maksuvaba piirm\u00e4\u00e4r 900 000 \u20ac<\/strong>, <strong>p\u00f5llu- ja metsamaa<\/strong> puhul on see 365 000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Lisaks tasuta omandamistehingutele on olemas ka <strong>osaliselt tasulised omandamised<\/strong>. Kui vastutasu on 30% ja 70% vahel kinnistu v\u00e4\u00e4rtusest, rakendatakse proportsionaalselt nii astmelist tariifi kui ka \u00fcldist 3,5% m\u00e4\u00e4ra. Kui vastutasu on \u00fcle 70%, kehtib t\u00e4ismaksum\u00e4\u00e4r.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Vastutasuks<\/strong> loetakse iga kokkulepitud sooritus, mille omandaja kinnistu saamiseks teeb, nagu ostuhind, v\u00f5lgade \u00fclev\u00f5tmine v\u00f5i elamis\u00f5iguse andmine v\u00f5\u00f5randaja kasuks.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e4helepanu<\/strong>: See tariif kehtib ainult <strong>kitsalt m\u00e4\u00e4ratletud perekonnaringis<\/strong> toimuvate omandamiste puhul, nt abikaasad, lapsed, lapselapsed, vanemad, \u00f5ed\/vennad, \u00f5e-\/vennat\u00fctred\/-pojad, kasu- v\u00f5i hoolduslapsed ning \u00fchise alalise elukohaga elukaaslased.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Maksustamisalus:<\/h2>\n\n<p class=\"wp-block-paragraph\">Maksu arvutamine p\u00f5hineb kinnistu <strong>turuv\u00e4\u00e4rtusel<\/strong> p\u00e4randvara \u00fcleandmise hetkel. Nn <strong>kinnistu v\u00e4\u00e4rtus<\/strong> m\u00e4\u00e4ratakse mudeli v\u00f5i eksperthinnangu alusel.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">P\u00f5llu- ja metsamaa puhul j\u00e4\u00e4b aluseks \u00fchtne v\u00e4\u00e4rtus, eeldusel et maa-ala teenib otseselt p\u00f5llumajanduslikku tulu. <strong>Oluline on eristada kinnisvara ja p\u00f5llu- v\u00f5i metsamaa vara:<\/strong> Kinnistud, mida kasutatakse eranditult p\u00f5llu- v\u00f5i metsamajanduslikel eesm\u00e4rkidel, kuuluvad p\u00f5llu- ja metsamaa vara hulka. K\u00f5ik muud kinnistud kuuluvad kinnisvara hulka. See liigitus m\u00f5jutab otseselt maksustamisalust ja maksum\u00e4\u00e4ra.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>N\u00e4ide<\/strong><br\/>Kui poeg p\u00e4rib vanemate maja turuv\u00e4\u00e4rtusega 300 000 \u20ac, on kinnisvara omandamise maks:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0,5% 250 000 \u20ac-st = 1250 \u20ac<\/li>\n\n\n\n<li>2,0% 50 000 \u20ac-st = 1000 \u20ac<br\/>\u2192 <strong>Kogumaks: 2250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">Kinnisvara omandamise maksu ajatamine v\u00f5i osamaksetena tasumine<\/h2>\n\n<p class=\"wp-block-paragraph\">Teatud tingimustel lubab seadus <strong>maksmist viie aasta osamaksetena<\/strong>, nt madala likviidsuse v\u00f5i p\u00e4randvara \u00fchisuse korral. Eelduseks on, et rakendatakse <strong>0,5% m\u00e4\u00e4ra<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">Maksuvabad omandamised<\/h2>\n\n<p class=\"wp-block-paragraph\">Kinnisvara omandamise maksust on vabastatud eelk\u00f5ige:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u00dcleandmised surma korral <strong>abikaasadele v\u00f5i registreeritud partneritele<\/strong> seoses peamise elukohaga, kui <strong>elamispind ei \u00fcleta 150 m\u00b2<\/strong><\/li>\n\n\n\n<li>Omandamised <strong>mittetulunduslike<\/strong>, heategevuslike v\u00f5i kiriklike <strong>asutuste<\/strong> poolt<\/li>\n\n\n\n<li>Sundv\u00f5\u00f5randamised v\u00f5i \u00fcleandmised <strong>ametiasutuste sekkumise v\u00e4ltimiseks<\/strong><\/li>\n\n\n\n<li><strong>V\u00e4ikese v\u00e4\u00e4rtuse piirm\u00e4\u00e4rad:<\/strong> maksukohustust ei teki, kui maksustamisalus on kuni 1100 \u20ac (kinnistu jagamisel kuni 2000 \u20ac)<\/li>\n\n\n\n<li><strong>Ettev\u00f5tluse maksuvaba piirm\u00e4\u00e4r: <\/strong>900 000 \u20ac kinnisvara puhul v\u00f5i 360 000 \u20ac p\u00f5llu- ja metsamaa vara puhul tasuta tehingute korral<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">Kandetasu kinnistusraamatusse<\/h2>\n\n<p class=\"wp-block-paragraph\">Kinnistusraamatusse kandmine on v\u00f5imalik ainult siis, kui maksuamet on eelnevalt v\u00e4ljastanud <strong>vastavustunnistuse vastavalt <\/strong><a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>BAO \u00a7 160-le<\/strong><\/a>. Selle saate, kui kinnisvara omandamise maks on n\u00f5uetekohaselt tasutud v\u00f5i seda ei ole tekkinud. <\/p>\n\n<p class=\"wp-block-paragraph\">Teatud omandajate r\u00fchmadele on <strong>kandetasu<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1,1% turuv\u00e4\u00e4rtusest<\/strong> (kolmandatele isikutele)<\/li>\n\n\n\n<li><strong>1,1% kolmekordsest \u00fchtsest v\u00e4\u00e4rtusest<\/strong> (pereliikmetele, abikaasadele, \u00fchise alalise elukohaga elukaaslastele)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Teie eelised advokaadi abiga<\/h2>\n\n<p class=\"wp-block-paragraph\">Me kontrollime teie jaoks:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>kas olete kohustatud tasuma kinnisvara omandamise maksu<\/li>\n\n\n\n<li>kas kehtib vabastus v\u00f5i soodustus<\/li>\n\n\n\n<li>millist maksustamisalust ja tariifi tuleb rakendada<\/li>\n\n\n\n<li>milliseid t\u00e4htaegu, taotlusi ja dokumente tuleb j\u00e4rgida<\/li>\n<\/ul>\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-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\">Kas iga p\u00e4randi puhul tuleb tasuda kinnisvara omandamise maksu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jah. Niipea kui p\u00e4randvara menetluse k\u00e4igus l\u00e4heb kinnistu \u00fcle f\u00fc\u00fcsilisele isikule, tekib kinnisvara omandamise maks. Omandamine seadusj\u00e4rgse p\u00e4rimise, annakuna v\u00f5i surma puhuks tehtud kinkena on maksustatav, v\u00e4lja arvatud juhul, kui kehtib seadusj\u00e4rgne vabastus.  <\/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\">Millal tuleb kinnisvara omandamise maks tasuda?<\/span><\/div><div class=\"uagb-faq-content\"><p>Maksukohustus ei teki surmaga, vaid alles p\u00e4randvara \u00fcleandmisega. Makse peab p\u00f5him\u00f5tteliselt toimuma enne kinnistusraamatusse kandmist. Selleks on vajalik maksuameti vastavustunnistus.  <\/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\">Kas ma saan maksu tasuda ka osamaksetena?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jah, eeldusel, et omandamine toimub soodustatud perekonnaringis ja rakendatakse 0,5% tariifi. Sel juhul on v\u00f5imalik tasuda osamaksetena kuni viie v\u00f5rdse aastase summaga. Maksuametile tuleb esitada taotlus.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Kinnisvara omandamise maks p\u00e4rimis\u00f5iguses Kui kinnistu l\u00e4heb p\u00e4rimise teel \u00fcle, tekib sageli k\u00fcsimus, kas sellega kaasneb kinnisvara omandamise maks. Vastus ei ole alati \u00fcheselt m\u00f5istetav, sest mitte iga surma t\u00f5ttu &#8230;","protected":false},"author":25,"featured_media":80833,"parent":59188,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1135],"tags":[],"class_list":["post-80828","page","type-page","status-publish","has-post-thumbnail","hentry","category-paerimisoigus-ja-ettevaatusabinoud"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/et\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Kinnisvara omandamise maks p\u00e4rimis\u00f5iguses Kui kinnistu l\u00e4heb p\u00e4rimise teel \u00fcle, tekib sageli k\u00fcsimus, kas sellega kaasneb kinnisvara omandamise maks. Vastus ei ole alati \u00fcheselt m\u00f5istetav, sest mitte iga surma t\u00f5ttu ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/80828","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/comments?post=80828"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/80828\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/59188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media\/80833"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=80828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=80828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=80828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}