{"id":83515,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/parimisoigus-ettevaatusabinoud\/surmajargne-sihtasutus\/"},"modified":"2025-11-26T08:37:08","modified_gmt":"2025-11-26T07:37:08","slug":"surmajargne-sihtasutus","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/et\/parimisoigus-ettevaatusabinoud\/surmajargne-sihtasutus\/","title":{"rendered":"Surmaj\u00e4rgne sihtasutus"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Surmaj\u00e4rgne sihtasutus<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Surmaj\u00e4rgne sihtasutus<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Surmaj\u00e4rgse sihtasutuse asutamine<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Sihtasutuse p\u00f5hikirja miinimumsisu<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">M\u00f5jud soodustatud isikutele ja p\u00e4rijatele<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Majanduslik k\u00e4sitlus<\/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-stiftung-von-todes-wegen\">Surmaj\u00e4rgne sihtasutus<\/h2>\n\n<p class=\"wp-block-paragraph\">Surmaj\u00e4rgne sihtasutus on varade p\u00e4rimise erivorm. P\u00e4randaja m\u00e4\u00e4rab oma viimase tahte avalduses, et osa tema varast v\u00f5i kogu vara p\u00fchendatakse sihtasutusele. See sihtasutus j\u00f5ustub alles p\u00e4rast asutaja surma. Tavaliselt on tegemist <strong>erasihtasutusega vastavalt <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>erasihtasutuste seadusele (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Asutamine toimub <strong>testamendij\u00e4rgse sihtasutuse asutamise avalduse<\/strong> kaudu, mis tuleb vormistada notariaalaktina. Erinevalt eluaegsest sihtasutusest ei teki testamendij\u00e4rgse avaldusega eelsihtasutust. Pigem on asutamine asutaja surma t\u00f5ttu <strong>edasil\u00fckkava tingimusega<\/strong>.  <\/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\">Surmaj\u00e4rgne sihtasutus t\u00e4hendab, et p\u00e4randaja p\u00fchendab oma testamendis vara sihtasutusele, mis tekib alles p\u00e4rast tema surma.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Surmaj\u00e4rgne sihtasutus: asutamine testamendi alusel, maksutagaj\u00e4rjed ja kohustusliku p\u00e4randiosa arvestamine \u00f5iguslikult korrektselt selgitatud.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Surmaj\u00e4rgse sihtasutuse asutamine<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>J\u00f5ustumine<\/strong>: Sihtasutus muutub \u00f5igusv\u00f5imeliseks alles vastava haldus- v\u00f5i kohtuakti (heakskiit v\u00f5i \u00e4riregistrisse kandmine) kaudu.<\/li>\n\n\n\n<li><strong>Testamendi kaudu<\/strong>: P\u00e4randaja m\u00e4\u00e4rab sihtasutuse p\u00e4rijaks v\u00f5i annakusaajaks.<\/li>\n\n\n\n<li><strong>Vormin\u00f5uded<\/strong>: Erasihtasutuse puhul on kohustuslik notariaalakt ja samuti tuleb j\u00e4rgida sihtasutuse p\u00f5hikirja miinimumsisu.<\/li>\n\n\n\n<li><strong>Erip\u00e4ra<\/strong>: Puudub eelsihtasutus, vaid edasil\u00fckkav tingimus surma t\u00f5ttu.<\/li>\n<\/ul>\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 Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Sihtasutuse p\u00f5hikirja miinimumsisu<\/h2>\n\n<p class=\"wp-block-paragraph\">Testamendis peavad sisalduma eelk\u00f5ige j\u00e4rgmised punktid:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Varade p\u00fchendamine<\/strong> <\/li>\n\n\n\n<li><strong>Sihtasutuse eesm\u00e4rk<\/strong> <\/li>\n\n\n\n<li><strong>Soodustatud isikud<\/strong>: kas konkreetsed isikud v\u00f5i neid m\u00e4\u00e4rav asutus; j\u00e4etakse v\u00e4lja, kui soodustatakse avalikkust. <\/li>\n\n\n\n<li><strong>Nimi ja asukoht<\/strong> erasihtasutusel <\/li>\n\n\n\n<li><strong>Asutaja andmed<\/strong>: Nimi, aadress, s\u00fcnnikuup\u00e4ev<\/li>\n\n\n\n<li><strong>Kestuse m\u00e4\u00e4ramine<\/strong>: Asutamine kindlaks v\u00f5i m\u00e4\u00e4ramata ajaks<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Maksualased aspektid<\/h2>\n\n<p class=\"wp-block-paragraph\">Varade \u00fcleandmisel erasihtasutusele tuleb arvestada erinevate maksutagaj\u00e4rgedega. P\u00f5him\u00f5tteliselt maksustatakse iga tasuta annetus <strong>sihtasutuse sisenemismaksuga 2,5 %<\/strong>. Kinnisvara sisseviimisel lisandub <g id=\"gid_1\">maavara omandamise maks 3,5 %<\/g> ning <g id=\"gid_2\">kinnistusraamatu kande tasu 1,1 %<\/g>. Teatud tingimustel v\u00f5ib koormus aga oluliselt k\u00f5rgem olla: kui puudub erasihtasutuste seadusega v\u00f5rreldav sihtasutus v\u00f5i kehtivad erilised erandid, on tasu <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Oluline erand kehtib <strong>l\u00f5plikult maksustatud kapitalivarale<\/strong>, mis p\u00fchendatakse surmaj\u00e4rgsele erasihtasutusele. See on sihtasutuse sisenemismaksust vabastatud. Maksuvabastuse alla ei kuulu aga <strong>osalused kapitali\u00fchingutes<\/strong>, kui nendega seotud tuludele kohaldatakse erimaksum\u00e4\u00e4ra 27,5 %.  <\/p>\n\n<p class=\"wp-block-paragraph\">Asutajate jaoks t\u00e4hendab see, et nii p\u00fchendatud vara liik kui ka koosseis otsustavad oluliselt maksukoormuse \u00fcle. Seet\u00f5ttu on hoolikas \u00f5iguslik ja maksualane planeerimine h\u00e4davajalik, et sihtasutuse soovitud eesm\u00e4rk parimal v\u00f5imalikul viisil saavutada. <\/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-auswirkungen-fur-begunstigte-und-erben\">M\u00f5jud soodustatud isikutele ja p\u00e4rijatele<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Topeltarvestust ei toimu<\/strong>: Ei arvestata topelt, kas vara p\u00fchendati sihtasutusele v\u00f5i anti samal ajal soodustatud isiku staatus. Oluline on ainult tegelikult p\u00fchendatud vara. <\/li>\n\n\n\n<li><strong>V\u00e4ljamaksed<\/strong>: K\u00f5ik v\u00e4ljamaksed, mis soodustatud isik on saanud kuni p\u00e4randaja surmani ja saab veel p\u00e4rast surma, tuleb juurde arvestada.<\/li>\n\n\n\n<li><strong>Ebakindlus tulevaste v\u00e4ljamaksete osas<\/strong>: Kohustusliku p\u00e4randiosa saajad peavad laskma endale arvestada ka hinnangulised tulevased v\u00e4ljamaksed, isegi kui need ei ole \u00f5iguslikult j\u00f5ustatavad.<\/li>\n<\/ul>\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 der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">Majanduslik k\u00e4sitlus<\/h2>\n\n<p class=\"wp-block-paragraph\">Lisaks klassikalistele annetustele erasihtasutusele v\u00f5ivad kohustusliku p\u00e4randiosa arvutamisel rolli m\u00e4ngida ka majanduslikud varade \u00fcmberpaigutused. Nende hulka kuuluvad eelk\u00f5ige j\u00e4rgluskorraldused \u00fchingulepingutes, mis soodustavad teatud isikuid, samuti annetused v\u00e4lismaistele sihtasutustele. Kohtupraktika h\u00f5lmab ka v\u00f5rreldavaid korraldusi, kus toimub \u00fchepoolne majanduslik soodustamine. Otsustav on alati majanduslik k\u00e4sitlus: oluline ei ole mitte ainult varade \u00fcleandmise formaalne struktuur, vaid ka selle tegelik m\u00f5ju kohustusliku p\u00e4randiosa saajate positsioonile.   <\/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\">Surmaj\u00e4rgse sihtasutuse asutamine on keeruline ja seotud arvukate \u00f5iguslike ning maksualaste l\u00f5ksudega. Juba v\u00e4ikesed vormivead v\u00f5ivad viia testamendi t\u00fchisuseni. Samuti v\u00f5ivad \u00e4hvardada maksualased puudused, kui asutamine v\u00f5i eesm\u00e4rgi m\u00e4\u00e4ramine ei ole t\u00e4pselt vormistatud.  <\/p>\n\n<p class=\"wp-block-paragraph\">Meie spetsialiseeritud advokaadib\u00fcroo toetab teid selles,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>tegema sihtasutuse <strong>\u00f5iguslikult turvalise asutamise<\/strong>,<\/li>\n\n\n\n<li><strong>maksukoormust optimeerima<\/strong>,<\/li>\n\n\n\n<li>tagama varade <strong>soovitud eesm\u00e4rgip\u00e4rase kasutamise<\/strong> ja<\/li>\n\n\n\n<li>kandma sihtasutuse k\u00f5ikidesse vajalikesse registritesse.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Seel\u00e4bi saate kindluse, et teie viimane tahe viiakse \u00f5iguslikult ja majanduslikult parimal v\u00f5imalikul viisil ellu.<\/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-faqc1 \" 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 surmaj\u00e4rgne sihtasutus?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sihtasutus muutub \u00f5igusv\u00f5imeliseks alles asutaja surmaga ja j\u00e4rgnenud \u00e4riregistrisse kandmise v\u00f5i ametiasutuse heakskiiduga. Enne surma ei ole eelsihtasutust. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" 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 andmed peab sihtasutuse p\u00f5hikiri sisaldama?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kohustuslikud on varade p\u00fchendamine, sihtasutuse eesm\u00e4rk, soodustatud isikud, sihtasutuse nimi ja asukoht, asutaja andmed ning kestuse m\u00e4\u00e4ramine.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" 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\">Kuidas arvestatakse annetusi erasihtasutusele kohustusliku p\u00e4randiosa puhul?<\/span><\/div><div class=\"uagb-faq-content\"><p>Alates 2017. aastast kehtivad varade p\u00fchendamised ja soodustatud isiku staatus arvestatavate annetustena. Kohustusliku p\u00e4randiosa saajad peavad laskma endale v\u00e4ljamaksed oma kohustusliku p\u00e4randiosa arvestamisel ajaliselt piiramatult arvesse v\u00f5tta. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" 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 maksud tekivad sihtasutusele \u00fcleandmisel?<\/span><\/div><div class=\"uagb-faq-content\"><p>P\u00f5him\u00f5tteliselt 2,5 % sihtasutuse sisenemismaks. Kinnisvara puhul lisaks 3,5 % maavara omandamise maks ja 1,1 % kinnistusraamatu tasu. Erijuhtudel suureneb koormus 25 %-ni.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" 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 sihtasutusele on maksuvabasid annetusi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jah. L\u00f5plikult maksustatud kapitalivara on maksuvaba, v\u00e4lja arvatud aga osalused kapitali\u00fchingutes, kui tuludele kohaldatakse erimaksum\u00e4\u00e4ra 27,5 %. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" 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 surmaj\u00e4rgne sihtasutus saab kohustusliku p\u00e4randiosa n\u00f5udeid v\u00e4listada?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ei. Sihtasutus \u00fcksi ei sobi kohustusliku p\u00e4randiosa n\u00f5uete v\u00e4ltimiseks. T\u00f5husa eraldamise saab saavutada ainult kohustuslikust p\u00e4randiosast loobumise v\u00f5i p\u00e4rimis\u00f5iguslike eris\u00e4tete kaudu.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" 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\">Milliseid eeliseid pakub surmaj\u00e4rgne sihtasutus?<\/span><\/div><div class=\"uagb-faq-content\"><p>See v\u00f5imaldab perevara pikaajalist kindlustamist, l\u00e4hedaste eest hoolitsemist ning \u00fcldkasulike v\u00f5i isiklike eesm\u00e4rkide elluviimist p\u00f5lvkondade kaupa.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" 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 saab asutada surmaj\u00e4rgse sihtasutuse?<\/span><\/div><div class=\"uagb-faq-content\"><p>Surmaj\u00e4rgse sihtasutuse saab asutada ainult f\u00fc\u00fcsiline isik asutajana. Selle vormi puhul on lubatud ainult \u00fcks asutaja. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Surmaj\u00e4rgne sihtasutus Surmaj\u00e4rgne sihtasutus on varade p\u00e4rimise erivorm. P\u00e4randaja m\u00e4\u00e4rab oma viimase tahte avalduses, et osa tema varast v\u00f5i kogu vara p\u00fchendatakse sihtasutusele. See sihtasutus j\u00f5ustub alles p\u00e4rast asutaja surma. &#8230;","protected":false},"author":25,"featured_media":83518,"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-83515","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\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-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":"Surmaj\u00e4rgne sihtasutus Surmaj\u00e4rgne sihtasutus on varade p\u00e4rimise erivorm. P\u00e4randaja m\u00e4\u00e4rab oma viimase tahte avalduses, et osa tema varast v\u00f5i kogu vara p\u00fchendatakse sihtasutusele. See sihtasutus j\u00f5ustub alles p\u00e4rast asutaja surma. ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/83515","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=83515"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/pages\/83515\/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\/83518"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/media?parent=83515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/categories?post=83515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/et\/wp-json\/wp\/v2\/tags?post=83515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}