{"id":53453,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/cain-ghnothachan-maoine-ar-oidhreacht\/"},"modified":"2025-11-26T00:51:30","modified_gmt":"2025-11-25T23:51:30","slug":"cain-ghnothachan-maoine-ar-oidhreacht","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/dli-oidhreachta-forail\/cain-ghnothachan-maoine-ar-oidhreacht\/","title":{"rendered":"C\u00e1in Ghn\u00f3thachan Maoine ar Oidhreacht"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>C\u00e1in Ghn\u00f3thachan Maoine<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">C\u00e1in Ghn\u00f3thachan Maoine<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">Eisceachta\u00ed ar an gC\u00e1in Ghn\u00f3thachan Maoine<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">Bronntanais agus a n-iarmhairt\u00ed c\u00e1nach<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">C\u00e1in Ghn\u00f3thachan Maoine i gc\u00e1s oidhreachta<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Do Bhunt\u00e1ist\u00ed le Taca\u00edocht Dl\u00edod\u00f3ra<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Ceisteanna Coitianta \u2013 CCF<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">C\u00e1in Ghn\u00f3thachan Maoine<\/h2>\n\n<p class=\"wp-block-paragraph\">Gearrtar an <strong>C\u00e1in Ghn\u00f3thachan Maoine (ImmoESt)<\/strong> \u00f3 2012 ar bhrab\u00fais \u00f3 <strong>dhi\u00fascairt tailte<\/strong>. N\u00edl feidhm ag an ImmoESt ach amh\u00e1in maidir le <g id=\"gid_2\">idirbhearta f\u00e1la agus aistrithe ar luach saothair<\/g>. I gc\u00e1s idirbheart saor in aisce, amhail oidhreachta\u00ed n\u00f3 bronntanais, n\u00ed ghearrtar \u00e9 ar dt\u00fas, ach amh\u00e1in m\u00e1 dh\u00edoltar an mhaoin n\u00edos d\u00e9ana\u00ed.  <\/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\">Is c\u00e1in \u00ed an Ch\u00e1in Ghn\u00f3thachan Maoine ar an mbrab\u00fas a dh\u00e9antar nuair a dh\u00edoltar talamh n\u00f3 maoin san Ostair. De ghn\u00e1th, is ionann \u00e9 agus <strong>30%<\/strong> den bhrab\u00fas a dh\u00e9antar. <\/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=\"C\u00e1in Ghn\u00f3thachan Maoine ar Oidhreacht & Bronntanas san Ostair \u2013 Rialacha, Eisceachta\u00ed & Cabhair Dl\u00edod\u00f3ra m\u00ednithe go simpl\u00ed.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">Eisceachta\u00ed ar an gC\u00e1in Ghn\u00f3thachan Maoine<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>D\u00edol\u00faine pr\u00edomhch\u00f3naithe<\/li>\n\n\n\n<li>D\u00edol\u00faine an mhonar\u00f3ra<\/li>\n\n\n\n<li>Eis\u00edoca\u00edochta\u00ed<\/li>\n\n\n\n<li>Idirbhearta malairte \u00e1irithe<\/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\">Is f\u00e9idir tuilleadh faisn\u00e9ise a fh\u00e1il faoi eisceachta\u00ed ar an gC\u00e1in Ghn\u00f3thachan Maoine, an r\u00e1ta c\u00e1nach agus \u00edoc na c\u00e1nach anseo.<\/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\">Bronntanais agus a n-iarmhairt\u00ed c\u00e1nach<\/h2>\n\n<p class=\"wp-block-paragraph\">M\u00e1 thugtar talamh ar shi\u00fal, is <strong>idirbheart saor in aisce<\/strong> \u00e9. \u00d3s rud \u00e9 nach bhfaigheann an deont\u00f3ir praghas ceannaigh ar bith agus d\u00e1 bhr\u00ed sin nach nd\u00e9anann s\u00e9 brab\u00fas ar bith, is cos\u00fail ar dt\u00fas nach bhfuil aon ch\u00e1in le h\u00edoc. Ach <strong>b\u00ed c\u00faramach<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>D\u00edol n\u00f3 l\u00e9as\u00fa ina dhiaidh sin<\/strong>: Chomh luath agus a dh\u00edolann an faighteoir an mhaoin n\u00f3 a ghineann s\u00e9 ioncam aisti, f\u00e9adfar <strong>C\u00e1in Ghn\u00f3thachan Maoine<\/strong> a ghearradh. Mar sin, is \u00e9 an rud at\u00e1 cinntitheach n\u00e1 cib\u00e9 an ngineann an \u00fas\u00e1id toradh eacnama\u00edoch. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Bronntanas measctha<\/strong>: Is minic a \u00edocann leana\u00ed c\u00faiteamh lena sibl\u00edn\u00ed mura bhfaigheann ach duine amh\u00e1in an talamh. M\u00e1 sh\u00e1ra\u00edonn an \u00edoca\u00edocht seo <g id=\"gid_1\">50% de luach na tal\u00fan<\/g>, n\u00ed mheastar a thuilleadh gur bronntanas \u00edon \u00e9 an t-idirbheart chun cr\u00edocha c\u00e1nach. Sa ch\u00e1s seo, d\u00e9ile\u00e1lfar leis an aistri\u00fa mar dh\u00edolach\u00e1n agus t\u00e1 an Ch\u00e1in Ghn\u00f3thachan Maoine le h\u00edoc.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">C\u00e1in Ghn\u00f3thachan Maoine i gc\u00e1s oidhreachta<\/h2>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s oidhreachta, t\u00e1 rialacha comhchos\u00fala i bhfeidhm agus at\u00e1 i gc\u00e1s bronntanas. Is minic a ghlacann oidhre amh\u00e1in seilbh ar mhaoin agus a ch\u00fait\u00edonn s\u00e9 na hoidhr\u00ed eile go airgeadais. Cib\u00e9 an ngearrtar <strong>C\u00e1in Ghn\u00f3thachan Maoine<\/strong>, braitheann s\u00e9 go pr\u00edomha ar an gcine\u00e1l \u00edoca\u00edochta c\u00faitimh:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>C\u00faiteamh \u00f3n east\u00e1t<\/strong>: M\u00e1 dh\u00e9antar an \u00edoca\u00edocht go d\u00edreach \u00f3n s\u00f3cmhainn oidhreachta, tugtar <strong>d\u00e1ileadh oidhreachta neodrach \u00f3 thaobh c\u00e1nach<\/strong> air. Sa ch\u00e1s seo, n\u00edl aon Ch\u00e1in Ghn\u00f3thachan Maoine ann. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>C\u00faiteamh \u00f3 sh\u00f3cmhainn\u00ed pr\u00edobh\u00e1ideacha<\/strong>: M\u00e1 \u00edocann an t-oidhre tairbh\u00edoch an socr\u00fa as a ph\u00f3ca f\u00e9in, braitheann s\u00e9 ar an <strong>sciar oidhreachta<\/strong>, i.e. an sciar a gheobhadh gach duine gan comhaont\u00fa. M\u00e1 sh\u00e1ra\u00edonn an \u00edoca\u00edocht <strong>50% den sciar oidhreachta<\/strong>, meastar an t-idirbheart a bheith ar luach saothair chun cr\u00edocha c\u00e1nach agus t\u00e1 an Ch\u00e1in Ghn\u00f3thachan Maoine dlite. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Do Bhunt\u00e1ist\u00ed le Taca\u00edocht Dl\u00edod\u00f3ra<\/h2>\n\n<p class=\"wp-block-paragraph\">Is \u00e1bhar casta \u00ed an Ch\u00e1in Ghn\u00f3thachan Maoine, go h\u00e1irithe nuair a thagann s\u00e9 chun <strong>bronntanais<\/strong> n\u00f3 <strong>oidhreachta\u00ed<\/strong>. Cinneann fi\u00fa difr\u00edochta\u00ed beaga in \u00edoca\u00edochta\u00ed c\u00faitimh n\u00f3 sa phr\u00f3iseas socra\u00edochta east\u00e1it cib\u00e9 an dtagann oibleag\u00e1id c\u00e1nach chun cinn n\u00f3 nach dtagann. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce\"><span class=\"mr-cta-link-normal\">Roghnaigh an d\u00e1ta is fearr leat anois:<\/span><span class=\"mr-cta-link-bold\">Comhairli\u00fach\u00e1n Tosaigh Saor in Aisce<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Ceisteanna Coitianta \u2013 CCF<\/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\">Cathain a thagann C\u00e1in Ghn\u00f3thachan Maoine chun cinn ar oidhreacht?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 oidhreacht \u00edon maoine saor \u00f3 ch\u00e1in. N\u00ed thagann C\u00e1in Ghn\u00f3thachan Maoine chun cinn ach amh\u00e1in nuair a dh\u00edoltar an mhaoin oidhreachta n\u00f3 nuair a shocra\u00edonn oidhre amh\u00e1in oidhre eile le <strong>\u00edoca\u00edocht ch\u00faitimh \u00f3 sh\u00f3cmhainn\u00ed pr\u00edobh\u00e1ideacha<\/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\">An gcaithfidh t\u00fa C\u00e1in Ghn\u00f3thachan Maoine a \u00edoc ar bhronntanas?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 bronntanas f\u00e9in saor \u00f3 ch\u00e1in, \u00f3s rud \u00e9 nach n-\u00edoctar aon phraghas ceannaigh. Mar sin f\u00e9in, tagann C\u00e1in Ghn\u00f3thachan Maoine chun cinn m\u00e1 dh\u00edolann an faighteoir an mhaoin n\u00edos d\u00e9ana\u00ed n\u00f3 m\u00e1 ghineann s\u00e9 ioncam aisti. I gc\u00e1s <strong>bronntanais mheasctha<\/strong>, spreagtar an dliteanas c\u00e1nach a luaithe a sh\u00e1ra\u00edonn an \u00edoca\u00edocht <strong>50% de luach na tal\u00fan<\/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\">Cad iad na heisceachta\u00ed ar an gC\u00e1in Ghn\u00f3thachan Maoine san Ostair?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 c\u00e1sanna \u00e1irithe d\u00edolmhaithe \u00f3n gc\u00e1in, lena n-\u00e1ir\u00edtear an <strong>d\u00edol\u00faine pr\u00edomhch\u00f3naithe<\/strong>, an <strong>d\u00edol\u00faine monar\u00f3ra<\/strong>, <strong>eis\u00edoca\u00edochta\u00ed<\/strong> chomh maith le <strong>idirbhearta malairte<\/strong> \u00e1irithe. Braitheann cib\u00e9 an bhfuil feidhm ag eisceacht ar na himthosca ar leith agus ba cheart \u00ed a sheice\u00e1il ina n-aonar. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"C\u00e1in Ghn\u00f3thachan Maoine Gearrtar an C\u00e1in Ghn\u00f3thachan Maoine (ImmoESt) \u00f3 2012 ar bhrab\u00fais \u00f3 dhi\u00fascairt tailte. N\u00edl feidhm ag an ImmoESt ach amh\u00e1in maidir le idirbhearta f\u00e1la agus aistrithe ar &#8230;","protected":false},"author":1,"featured_media":53454,"parent":59208,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1136],"tags":[],"class_list":["post-53453","page","type-page","status-publish","has-post-thumbnail","hentry","category-dli-oidhreachta-forail"],"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\/ga\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"C\u00e1in Ghn\u00f3thachan Maoine Gearrtar an C\u00e1in Ghn\u00f3thachan Maoine (ImmoESt) \u00f3 2012 ar bhrab\u00fais \u00f3 dhi\u00fascairt tailte. 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