{"id":82514,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/parimisoigus-ettevaatusabinoud\/kingimaks\/"},"modified":"2025-11-26T08:39:24","modified_gmt":"2025-11-26T07:39:24","slug":"kingimaks","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/kingimaks\/","title":{"rendered":"Kingimaks"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Kingimaks<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Kingimaks<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Kingitusmaksu kaotamine<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Kinnisvaramaks kinnisvara kinkimisel<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Teatamiskohustus<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Deklareeritav vara<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">\u00dcldine teatamiskohustus<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">K\u00f5rgem piirm\u00e4\u00e4r sugulaste puhul<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Kingi hindamine<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Teatamiskohustusega isikute ring<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sanktsioonid rikkumiste korral<\/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-schenkungssteuer\">Kingimaks<\/h2>\n\n<p class=\"wp-block-paragraph\">Kingitusmaks oli Austrias aastak\u00fcmneid maksustamisvahend, kui vara anti tasuta \u00fchelt isikult teisele. See pidi tagama, et ka raha, kinnisvara v\u00f5i v\u00e4\u00e4rtpaberite tasuta \u00fclekandeid maksustataks. 1. augustil 2008 kingitusmaks kaotati. Siiski on ka t\u00e4na olulisi kohustusi, mida tuleb iga kingi puhul j\u00e4rgida.   <\/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\">Austrias ei ole enam kingitusmaksu. Siiski v\u00f5ivad oluliseks osutuda muud maksud, nagu kinnisvaramaks v\u00f5i seaduslik teatamiskohustus. <\/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\/Schenkungssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"Austrias ei ole enam kingitusmaksu. Pidage siiski meeles teatamiskohustusi ja kinnisvaramaksu kinnisvara puhul.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Kingitusmaksu kaotamine<\/h2>\n\n<p class=\"wp-block-paragraph\">Alates 2008. aastast ei kohaldata Austrias enam kingitusmaksu. Seega on puhtad rahalised kingitused vanemate ja laste v\u00f5i abikaasade vahel p\u00f5him\u00f5tteliselt maksuvabad. See areng eristab Austriat paljudest teistest Euroopa riikidest, kus kingitusmaksud kehtivad endiselt. Siiski ei tohiks soodustatud isikud eeldada, et iga vara \u00fcleandmine j\u00e4\u00e4b \u201emaksuvabaks ja tagaj\u00e4rgedeta&#8221;.   <\/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\">\u201eEine sorgf\u00e4ltige Schenkungsplanung vermeidet nicht nur steuerliche Nachteile, sondern sch\u00fctzt auch vor sp\u00e4teren Streitigkeiten innerhalb der Familie.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-bei-immobilienschenkungen\">Kinnisvaramaks kinnisvara kinkimisel<\/h2>\n\n<p class=\"wp-block-paragraph\">Niipea kui keegi kingib kinnisvara, kogub maksuamet kinnisvaramaksu ja arvutab selle nn kinnistu v\u00e4\u00e4rtuse alusel.<\/p>\n\n<p class=\"wp-block-paragraph\">Seega maksustab maksuamet ka kinnisvara tasuta \u00fclekandmisi ja kogub lisaks vajaduse korral kinnistusraamatu registreerimistasusid.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/et\/kinnisvaraoigus\/kinnisvaramaks\/\">Lisateavet kinnisvaramaksu kohta leiate siit:<\/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-anzeigepflicht\">Teatamiskohustus<\/h2>\n\n<p class=\"wp-block-paragraph\">Teatamiskohustus kehtib ainult <strong>elavate inimeste vaheliste kingituste<\/strong> ja <strong>elavate inimeste vaheliste sihtotstarbeliste annetuste<\/strong> puhul (nt kui kink on seotud teatud tingimusega).<br\/><strong>Ei h\u00f5lma<\/strong> surmaj\u00e4rgseid kingitusi ja kinnisvara\u00fclekandeid. Kinnistud kuuluvad kinnisvaramaksu alla, nii et seal kehtib eraldi teatamiskohustus. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Deklareeritav vara<\/h3>\n\n<p class=\"wp-block-paragraph\">Teatamiskohustus kehtib eelk\u00f5ige j\u00e4rgmiste varade puhul:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Sularaha<\/li>\n\n\n\n<li>Kapitali n\u00f5uded (hoiuraamatud, v\u00f5lakirjad, laenud)<\/li>\n\n\n\n<li>Osalused kapitali- ja isiku\u00fchingutes (O\u00dc, AS, T\u00dc, U\u00dc)<\/li>\n\n\n\n<li>Osalused vaikivate partneritena<\/li>\n\n\n\n<li>Ettev\u00f5tted v\u00f5i ettev\u00f5tte osad (sh p\u00f5llu- ja metsamajandus)<\/li>\n\n\n\n<li>Vallasvara, nagu s\u00f5idukid, ehted, v\u00e4\u00e4riskivid, paadid<\/li>\n\n\n\n<li>Immateriaalne vara, nagu autori\u00f5igused, kontsessioonid, elamis- ja kasutusvaldus\u00f5igused v\u00f5i kinkekaardid<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">\u00dcldine teatamiskohustus<\/h3>\n\n<p class=\"wp-block-paragraph\">Kes selliseid varasid kingib, peab sellest maksuametile teatama, kui v\u00e4\u00e4rtus ulatub viie aasta jooksul <strong>15 000 euroni<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">K\u00f5rgem piirm\u00e4\u00e4r sugulaste puhul<\/h3>\n\n<p class=\"wp-block-paragraph\">L\u00e4hisugulaste vahel (nt vanemad, lapsed, abikaasad, \u00f5ed-vennad, vanavanemad, lapselapsed, onud, t\u00e4did, vennapojad, vennat\u00fctred, n\u00f5od, \u00e4iad-\u00e4mmad, elukaaslased ja nende lapsed) on piirm\u00e4\u00e4r <strong>50 000 eurot aastas<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Arvutus tehakse kinkija-kingisaaja paari kohta. Sama isiku mitu kinki samale isikule liidetakse kokku. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Kingi hindamine<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ilmsed v\u00e4\u00e4rtused<\/strong>, nagu sularaha, aktsiad v\u00f5i hoiuraamatud, m\u00e4rgitakse otse.<\/li>\n\n\n\n<li><strong>Mitteavalikke v\u00e4\u00e4rtusi<\/strong> (nt kasutatud esemed) v\u00f5ib hinnata \u2013 ekspertiis ei ole vajalik.<\/li>\n\n\n\n<li>Ka ettev\u00f5tete v\u00f5i osaluste puhul piisab turuv\u00e4\u00e4rtuse hinnangust, ettev\u00f5tte hindamine ei ole vajalik.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">T\u00e4htajad ja menetlus<\/h3>\n\n<p class=\"wp-block-paragraph\">Teade tuleb esitada <strong>kolme kuu jooksul<\/strong>. M\u00e4\u00e4rav on omandamine, millega \u00fcletatakse esmakordselt v\u00e4\u00e4rtuse piirm\u00e4\u00e4r.<br\/>Teade esitatakse p\u00f5him\u00f5tteliselt <a href=\"https:\/\/finanzonline.bmf.gv.at\/fon\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>FinanzOnline&#8217;i<\/strong> <\/a> kaudu (<a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=121a&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 121a BAO<\/a>). <\/p>\n\n<h2 class=\"wp-block-heading\">Erandid teatamiskohustusest<\/h2>\n\n<p class=\"wp-block-paragraph\">Mitte igast annetusest ei pea teatama. Erandid on eelk\u00f5ige: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>tavalised juhukingid (nt s\u00fcnnip\u00e4eva- v\u00f5i l\u00f5petamiskingid kuni 1000 eurot aastas)<\/li>\n\n\n\n<li>majapidamistarbed, riided ja tarbeesemed<\/li>\n\n\n\n<li>abikaasade vahelised annetused eluaseme eesm\u00e4rgil kuni teatud eluaseme suuruseni<\/li>\n\n\n\n<li>annetused heategevusorganisatsioonidele<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kinnisvara puhul eraldi teatamiskohustust ei ole, kuna maksuamet saab sellest automaatselt teada kinnisvaramaksu kaudu.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Teatamiskohustusega isikute ring<\/h3>\n\n<p class=\"wp-block-paragraph\">Teatama on kohustatud:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>kinkija ja kingisaaja,<\/li>\n\n\n\n<li>sihtotstarbeliste annetuste puhul koormatud isik,<\/li>\n\n\n\n<li>samuti notarid v\u00f5i advokaadid, kui nad osalevad kinkimises.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Piisab, kui \u00fcks kohustatud isikutest esitab teate \u00f5igeaegselt, teiste teatamiskohustus langeb \u00e4ra.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sanktsioonid rikkumiste korral<\/h2>\n\n<p class=\"wp-block-paragraph\">Kui teadet ei esitata, v\u00f5ib see tuua kaasa <strong>t\u00f5endamiskohustuse \u00fcmberp\u00f6\u00f6ramise<\/strong>: maksuamet eeldab siis, et tegemist ei olnud kingiga, ja asjaomane isik peab t\u00f5endama vastupidist.<br\/>Tahtliku teatamata j\u00e4tmise korral \u00e4hvardab <strong>rahatrahv kuni 10% kingi turuv\u00e4\u00e4rtusest<\/strong>.<br\/><strong>Iseenda \u00fclesandmine<\/strong> \u00fche aasta jooksul p\u00e4rast kolmekuulise t\u00e4htaja m\u00f6\u00f6dumist vabastab karistusest, kui tegemata j\u00e4\u00e4nud teade esitatakse.<\/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\">\u201eGerade bei gr\u00f6\u00dferen Verm\u00f6gens\u00fcbertragungen ist die fristgerechte Meldung entscheidend, um Strafen und Beweislastumkehr sicher zu vermeiden.\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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Teie eelised advokaadi abiga<\/h2>\n\n<p class=\"wp-block-paragraph\">Meie spetsialiseerunud b\u00fcroo t\u00e4idab k\u00f5ik kohustused \u00f5igeaegselt, arvutab t\u00e4pselt maksum\u00f5jud ja koostab lepingud nii, et teie huvid oleksid parimal v\u00f5imalikul viisil kaitstud. Me saadame teid kogu protsessi v\u00e4ltel, alates esialgsest anal\u00fc\u00fcsist kuni rakendamiseni, ja tagame, et te ei j\u00e4ta t\u00e4htaegu ega teatamiskohustusi t\u00e4itmata. <\/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-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 Austrias on veel kingitusmaks?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ei. Alates 2008. aastast ei ole Austrias enam kingitusmaksu. Siiski tuleb teatud kingitustest maksuametile teatada ja kinnisvara puhul tuleb maksta kinnisvaramaksu.  <\/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\">Millal peab kingitusest maksuametile teatama?<\/span><\/div><div class=\"uagb-faq-content\"><p>Teade on vajalik, kui vallasvara, nagu sularaha, ehted v\u00f5i osalused, \u00fcletab viie aasta jooksul 15 000 euro v\u00e4\u00e4rtuse. Sugulaste vaheliste kingituste puhul kehtib piirm\u00e4\u00e4r 50 000 eurot aastas. <\/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\">Millised kingitused on teatamiskohustusest vabastatud?<\/span><\/div><div class=\"uagb-faq-content\"><p>Vabastatud on tavalised juhukingid kuni 1000 eurot (nt s\u00fcnnip\u00e4evad, pulmad), majapidamistarbed, riided, teatud eluasemeannetused abikaasade vahel ning annetused heategevusorganisatsioonidele.<\/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 kinnisvara kingitustest peab teatama?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ei. Kinnistud ei kuulu kingituste teatamise seaduse alusel teatamiskohustuse alla, kuna maksuamet registreerib need automaatselt kinnisvaramaksu kaudu. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e2a9c51f \" 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 karistused \u00e4hvardavad kingitusest teatamata j\u00e4tmise korral?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kes ei teata teatamiskohustuslikust kingist, riskib rahatrahviga kuni 10% turuv\u00e4\u00e4rtusest. Lisaks v\u00f5ib toimuda t\u00f5endamiskohustuse \u00fcmberp\u00f6\u00f6ramine. Iseenda \u00fclesandmine \u00fche aasta jooksul v\u00f5ib vabastada karistusest.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Kingimaks Kingitusmaks oli Austrias aastak\u00fcmneid maksustamisvahend, kui vara anti tasuta \u00fchelt isikult teisele. See pidi tagama, et ka raha, kinnisvara v\u00f5i v\u00e4\u00e4rtpaberite tasuta \u00fclekandeid maksustataks. 1. augustil 2008 kingitusmaks kaotati. &#8230;","protected":false},"author":25,"featured_media":82519,"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-82514","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\/Schenkungssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-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":"Kingimaks Kingitusmaks oli Austrias aastak\u00fcmneid maksustamisvahend, kui vara anti tasuta \u00fchelt isikult teisele. See pidi tagama, et ka raha, kinnisvara v\u00f5i v\u00e4\u00e4rtpaberite tasuta \u00fclekandeid maksustataks. 1. augustil 2008 kingitusmaks kaotati. ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/82514","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=82514"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/82514\/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\/82519"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=82514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=82514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=82514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}