{"id":82833,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/parimisoigus-ettevaatusabinoud\/kinnisvaratulumaks-parimisel\/"},"modified":"2025-11-26T08:44:32","modified_gmt":"2025-11-26T07:44:32","slug":"kinnisvaratulumaks-parimisel","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/kinnisvaratulumaks-parimisel\/","title":{"rendered":"Kinnisvaratulumaks p\u00e4rimisel"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Kinnisvaratulumaks<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Kinnisvaratulumaks<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">Erandid kinnisvaratulumaksust<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">Kingitused ja nende maksutagaj\u00e4rjed<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">Kinnisvaratulumaks p\u00e4rimise 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-immobilienertragsteuer\">Kinnisvaratulumaks<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kinnisvaratulumaks (ImmoESt)<\/strong> kehtib alates 2012. aastast <strong>kinnistute v\u00f5\u00f5randamisest<\/strong> saadud kasumi puhul. ImmoESt kehtib ainult <g id=\"gid_2\">tasuliste omandamis- ja \u00fclekandmistehingute<\/g> puhul. Tasuta tehingute nagu p\u00e4rimiste v\u00f5i kingituste puhul see esialgu ei kehti, v\u00e4lja arvatud juhul, kui kinnisvara hiljem m\u00fc\u00fcakse.  <\/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\">Kinnisvaratulumaks on maks kasumile, mis tekib kinnistute v\u00f5i kinnisvarade m\u00fc\u00fcgist Austrias. See on tavaliselt <strong>30%<\/strong> saadud kasumist. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"Kinnisvaratulumaks p\u00e4rimisel ja kinkimisel Austrias \u2013 reeglid, erandid ja juriidiline abi lihtsalt seletatud.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">Erandid kinnisvaratulumaksust<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>P\u00f5hielukoha vabastus<\/li>\n\n\n\n<li>Ehitaja vabastus<\/li>\n\n\n\n<li>Sundv\u00f5\u00f5randamised<\/li>\n\n\n\n<li>Teatud vahetustehingud<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e4psemat teavet kinnisvaratulumaksu erandite, maksum\u00e4\u00e4ra ning maksu tasumise kohta leiate siit.<\/a><\/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 und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">Kingitused ja nende maksutagaj\u00e4rjed<\/h2>\n\n<p class=\"wp-block-paragraph\">Kui kinnistu kingitakse, on tegemist <strong>tasuta tehinguga<\/strong>. Kuna kingitegija ei saa ostuhinda ja seega ei saavuta kasumit, tekib esialgu mulje, et maksu ei ole vaja tasuda. Kuid <strong>ettevaatust<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Hilisem m\u00fc\u00fck v\u00f5i \u00fc\u00fcrimine<\/strong>: Niipea kui kingisaaja kinnisvara m\u00fc\u00fcb v\u00f5i sellest tulu teenib, v\u00f5ib tekkida <strong>kinnisvaratulumaks<\/strong>. Otsustav on seega, kas kasutamisest tekib majanduslik tulu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Segakingitus<\/strong>: Sageli maksavad lapsed oma \u00f5dedele-vendadele h\u00fcvitist, kui ainult \u00fcks neist kinnistut saab. Kui see makse \u00fcletab <g id=\"gid_1\">50% kinnistuv\u00e4\u00e4rtusest<\/g>, ei k\u00e4sitleta tehingut maksu\u00f5iguslikult enam puhta kingitusena. Sel juhul k\u00e4sitletakse \u00fclekandmist m\u00fc\u00fcgina ja tuleb tasuda kinnisvaratulumaksu.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">Kinnisvaratulumaks p\u00e4rimise korral<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u00e4rimise korral kehtivad sarnased reeglid nagu kingituste puhul. Sageli v\u00f5tab \u00fcks p\u00e4rija kinnisvara \u00fcle ja h\u00fcvitab teised p\u00e4rijad rahaliselt. Kas seejuures tekib <strong>kinnisvaratulumaks<\/strong>, s\u00f5ltub peamiselt h\u00fcvitismakse liigist:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>H\u00fcvitis p\u00e4randvarast<\/strong>: Kui makse tehakse otse p\u00e4ritud varast, r\u00e4\u00e4gitakse <strong>maksuneuraalsest p\u00e4randijagamisest<\/strong>. Sel juhul ei teki kinnisvaratulumaksu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>H\u00fcvitis eravarast<\/strong>: Kui soodustatud p\u00e4rija maksab h\u00fcvitise oma taskust, s\u00f5ltub see <strong>p\u00e4rimisosast<\/strong>, st osast, mille iga\u00fcks oleks ilma kokkuleppeta saanud. Kui makse \u00fcletab <strong>50% p\u00e4rimisosast<\/strong>, k\u00e4sitletakse tehingut maksu\u00f5iguslikult tasulisena ja kinnisvaratulumaks muutub tasumisele kuuluvaks. <\/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\">Kinnisvaratulumaks on keeruline teema, eriti kui tegemist on <strong>kingituste<\/strong> v\u00f5i <strong>p\u00e4rimistega<\/strong>. Juba v\u00e4ikesed erinevused h\u00fcvitismaksetes v\u00f5i p\u00e4randvara k\u00e4sitlemisel otsustavad selle \u00fcle, kas tekib maksukohustus v\u00f5i mitte. <\/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-36d1cbb5 \" 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 kinnisvaratulumaks p\u00e4rimise korral?<\/span><\/div><div class=\"uagb-faq-content\"><p>Puhas kinnisvara p\u00e4rimine on maksuvaba. Kinnisvaratulumaks tekib alles siis, kui p\u00e4ritud kinnisvara m\u00fc\u00fcakse v\u00f5i kui p\u00e4rija h\u00fcvitab teisi kaasp\u00e4rijaid <strong>h\u00fcvitismaksega eravarast<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" 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 kingituse korral tuleb tasuda kinnisvaratulumaksu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kingitus ise on maksuvaba, kuna ostuhinda ei maksta. Kinnisvaratulumaks tekib aga siis, kui kingisaaja kinnisvara hiljem m\u00fc\u00fcb v\u00f5i sellest tulu teenib. <strong>Segakingituse<\/strong> korral tekib maksukohustus, kui makse \u00fcletab <strong>50% kinnistuv\u00e4\u00e4rtusest<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" 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 erandid kinnisvaratulumaksust Austrias kehtivad?<\/span><\/div><div class=\"uagb-faq-content\"><p>Teatud juhtudel on maksust vabastatud, sealhulgas <strong>peaelukoha vabastus<\/strong>, <strong>tootja vabastus<\/strong>, <strong>v\u00f5\u00f5randamised<\/strong> ning teatud <strong>vahetustehingud<\/strong>. Kas erand kehtib, s\u00f5ltub konkreetsest juhtumist ja tuleks individuaalselt kontrollida. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Kinnisvaratulumaks Kinnisvaratulumaks (ImmoESt) kehtib alates 2012. aastast kinnistute v\u00f5\u00f5randamisest saadud kasumi puhul. ImmoESt kehtib ainult tasuliste omandamis- ja \u00fclekandmistehingute puhul. Tasuta tehingute nagu p\u00e4rimiste v\u00f5i kingituste puhul see esialgu ei &#8230;","protected":false},"author":1,"featured_media":82836,"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-82833","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\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/et\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Kinnisvaratulumaks Kinnisvaratulumaks (ImmoESt) kehtib alates 2012. aastast kinnistute v\u00f5\u00f5randamisest saadud kasumi puhul. ImmoESt kehtib ainult tasuliste omandamis- ja \u00fclekandmistehingute puhul. Tasuta tehingute nagu p\u00e4rimiste v\u00f5i kingituste puhul see esialgu ei ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/82833","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/comments?post=82833"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/82833\/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\/82836"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=82833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=82833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=82833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}