{"id":81258,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/dli-maoine\/cain-gnothachain-talun-do-ghnolachtai\/"},"modified":"2025-11-26T07:30:17","modified_gmt":"2025-11-26T06:30:17","slug":"cain-gnothachain-talun-do-ghnolachtai","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/dli-maoine\/cain-gnothachain-talun-do-ghnolachtai\/","title":{"rendered":"C\u00e1in Gn\u00f3thachain Tal\u00fan do Ghn\u00f3lachta\u00ed"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>C\u00e1in Aistrithe R\u00e9admhaoine<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">C\u00e1in Aistrithe R\u00e9admhaoine<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">\u00c1bhar C\u00e1nach<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Idirbhearta F\u00e1la<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Athr\u00fa Scairshealbh\u00f3ir\u00ed i gCuideachta\u00ed a bhfuil Maoin Tal\u00fan acu<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Aont\u00fa Scaireanna i gCuideachta\u00ed a bhfuil Maoin Tal\u00fan acu<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">D\u00edol\u00faint\u00ed C\u00e1nach<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Aistri\u00fa Gn\u00f3 i gc\u00e1s Gn\u00f3 Tr\u00e1cht\u00e1la n\u00f3 Saothar F\u00e9infhostaithe<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Aistrithe Gn\u00f3 i dTalmha\u00edocht agus Foraoiseacht<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">N\u00f3sanna Imeachta Comhdhl\u00fathaithe agus Athch\u00f3irithe Tal\u00fan<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Bonn Meas\u00fanaithe<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Prionsabal Ginear\u00e1lta<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Frithchomaoin<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Luach Tal\u00fan<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Luach Aonadach<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Gn\u00e1thluach<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">C\u00e1in Aistrithe Maoine agus T\u00e1ille Cl\u00e1r\u00fach\u00e1in<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Dliteanas C\u00e1nach agus C\u00e1in\u00edoc\u00f3ir<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">\u00cdoc na C\u00e1in Aistrithe Maoine<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Deimhni\u00fa Glantach\u00e1in de r\u00e9ir Alt 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Do Bhunt\u00e1ist\u00ed le Taca\u00edocht Dl\u00edthi\u00fail<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Ceisteanna Coitianta \u2013 CC<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">C\u00e1in Aistrithe R\u00e9admhaoine<\/h2>\n\n<p class=\"wp-block-paragraph\">Is minic a spreagann ceannach tal\u00fan ag gn\u00f3lachta\u00ed n\u00f3 athr\u00fa scaireanna i gcuideachta\u00ed a bhfuil maoin tal\u00fan acu C\u00e1in Gn\u00f3thachain Tal\u00fan. Is <strong>c\u00e1in idirbheart dl\u00edthi\u00fail<\/strong> \u00ed seo a thagann chun cinn le linn <strong>aistri\u00fa ar chostas n\u00f3 saor in aisce<\/strong> de <strong>mhaoin tal\u00fan int\u00edre<\/strong> n\u00f3 le linn <strong>idirbhearta corpar\u00e1ideacha<\/strong> \u00e1irithe. <\/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 t\u00e1ille \u00ed an Ch\u00e1in Gn\u00f3thachain Tal\u00fan a thagann chun cinn nuair a cheanna\u00edtear maoin tal\u00fan n\u00f3 scaireanna cuideachta \u00e1irithe san Ostair.<\/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-Unternehmen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"C\u00e9 mh\u00e9ad a chosna\u00edonn ceannach tal\u00fan? Gach eolas faoin gC\u00e1in Gn\u00f3thachain Tal\u00fan, li\u00fantais saor \u00f3 ch\u00e1in & d\u00edol\u00faint\u00ed, m\u00ednithe go dl\u00fath & intuigthe.\" >\n\t<\/picture>\n<\/div>\n<\/div>\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-steuergegenstand\">\u00c1bhar C\u00e1nach<\/h2>\n\n<p class=\"wp-block-paragraph\">Tagann an Ch\u00e1in Gn\u00f3thachain Tal\u00fan chun cinn nuair a aistr\u00edtear maoin tal\u00fan int\u00edre de r\u00e9ir an dl\u00ed sibhialta. N\u00ed hamh\u00e1in go n-\u00e1ir\u00edtear an talamh f\u00e9in, ach freisin na gabh\u00e1lais at\u00e1 ceangailte go buan leis. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Talamh agus Ithir<\/li>\n\n\n\n<li>Gabh\u00e1lais<\/li>\n\n\n\n<li>F\u00e1s<\/li>\n\n\n\n<li>Cearta Boilg<\/li>\n\n\n\n<li>S\u00e1rstrucht\u00fair<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00ed thagann na s\u00f3cmhainn\u00ed sochorraithe seo a leanas faoin gC\u00e1in Gn\u00f3thachain Tal\u00fan, \u00e1fach:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Innill de ghl\u00e9asra gn\u00f3<\/li>\n\n\n\n<li>Fardal Eile<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Idirbhearta F\u00e1la<\/h2>\n\n<p class=\"wp-block-paragraph\">C\u00e9 go bhfuil for\u00e1lacha breise maidir le ceannach\u00e1in i bhfeidhm do ghn\u00f3lachta\u00ed, amhail athruithe scairshealbh\u00f3ir\u00ed n\u00f3 aontuithe scaireanna, t\u00e1 rialacha \u00e9ags\u00fala i bhfeidhm do dhaoine n\u00e1d\u00fartha. Is f\u00e9idir tuilleadh eolais faoi idirbhearta ceannaigh ginear\u00e1lta a fh\u00e1il ar \u00e1r leathanach: <a href=\"https:\/\/harlander-partner.eu\/ga\/dli-maoine\/cain-aistrithe-readmhaoine\/\">C\u00e1in Gn\u00f3thachain Tal\u00fan.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Athr\u00fa Scairshealbh\u00f3ir\u00ed i gCuideachta\u00ed a bhfuil Maoin Tal\u00fan acu<\/h3>\n\n<p class=\"wp-block-paragraph\">Tagann C\u00e1in Gn\u00f3thachain Tal\u00fan chun cinn de r\u00e9ir <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">Alt 1 M\u00edr 3 GrEStG <\/a>, m\u00e1 aistr\u00edtear <strong>75% ar a laghad de na scaireanna<\/strong> i gcuideachta a bhfuil maoin tal\u00fan aici chuig <strong>scairshealbh\u00f3ir\u00ed nua<\/strong> laistigh de sheacht mbliana. N\u00ed bhaineann s\u00e9 le ceannach aonair. Is \u00e9 an t-idirbheart a thrasna\u00edonn an tairseach seo den ch\u00e9ad uair an ceann cinntitheach. \u00d3n am sin amach, tosa\u00edonn an tr\u00e9imhse seacht mbliana ag rith ar\u00eds.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Aont\u00fa Scaireanna i gCuideachta\u00ed a bhfuil Maoin Tal\u00fan acu<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 <strong>aont\u00fa 75% ar a laghad de na scaireanna<\/strong> i gcuideachta phearsanta n\u00f3 chaipitil a bhfuil maoin tal\u00fan aici i l\u00e1mha <strong>ceannaitheora amh\u00e1in n\u00f3 gr\u00fapa ceannaitheoir\u00ed<\/strong> faoi r\u00e9ir na C\u00e1in Gn\u00f3thachain Tal\u00fan. \u00c1ir\u00edtear ceannach scaireanna d\u00edreach agus ind\u00edreach araon. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 gr\u00fapa ceannaitheoir\u00ed ann nuair a bh\u00edonn daoine n\u00f3 cuideachta\u00ed faoi <strong>bhainist\u00edocht aonair n\u00f3 faoi thionchar ceannasach<\/strong>, amhail i strucht\u00fair ghr\u00fapa.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">D\u00edol\u00faint\u00ed C\u00e1nach<\/h2>\n\n<p class=\"wp-block-paragraph\">T\u00e1 fabhair ch\u00e1nach speisialta i bhfeidhm d&#8217;fhiontraithe maidir le haistri\u00fa maoine tal\u00fan gn\u00f3. T\u00e1 s\u00e9 i gceist leo seo, go h\u00e1irithe, aistrithe gn\u00f3 a \u00e9asc\u00fa. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Aistri\u00fa Gn\u00f3<\/strong> <strong>i gc\u00e1s<\/strong> <strong>Gn\u00f3 Tr\u00e1cht\u00e1la n\u00f3 Saothar F\u00e9infhostaithe<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 li\u00fantas saor \u00f3 ch\u00e1in de <strong>\u20ac900,000<\/strong> i bhfeidhm d&#8217;aistrithe saor in aisce agus p\u00e1irt-saor in aisce. Is f\u00e9idir \u00e9 seo a \u00e9ileamh m\u00e1: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>go ngineann an t-aonad aistrithe ioncam oibr\u00edocht\u00fail,<\/li>\n\n\n\n<li>gur duine n\u00e1d\u00fartha an ceannaitheoir,<\/li>\n\n\n\n<li>go dtarla\u00edonn an t-aistri\u00fa mar gheall ar aois, b\u00e1s n\u00f3 \u00e9agumas buan chun oibre, agus<\/li>\n\n\n\n<li>go n-aistr\u00edtear 25% ar a laghad den ghn\u00f3.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00ed m\u00f3r an li\u00fantas saor \u00f3 ch\u00e1in a leithdh\u00e1ileadh ar an gcuid saor in aisce. Ina theannta sin, t\u00e1 an ch\u00e1in don chuid saor in aisce seo <strong>caipithe ag 0.5% de luach na tal\u00fan<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Aistrithe Gn\u00f3 i dTalmha\u00edocht agus Foraoiseacht<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Anseo, is \u00e9 an li\u00fantas saor \u00f3 ch\u00e1in <strong>\u20ac365,000.<\/strong> T\u00e1 na ceanglais cos\u00fail go bun\u00fasach leo si\u00fad do ghn\u00f3lachta\u00ed tr\u00e1cht\u00e1la, agus n\u00ed m\u00f3r don mhaoin aistrithe ioncam talmha\u00edochta agus foraoiseachta a ghini\u00faint.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>N\u00f3sanna Imeachta Comhdhl\u00fathaithe agus Athch\u00f3irithe Tal\u00fan<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ed thagann C\u00e1in Gn\u00f3thachain Tal\u00fan chun cinn nuair a aistr\u00edtear maoin tal\u00fan talmha\u00edochta n\u00f3 foraoiseachta mar chuid de n\u00f3s imeachta athch\u00f3irithe tal\u00fan n\u00f3 comhdhl\u00fathaithe at\u00e1 ceadaithe go hoifigi\u00fail, ar choinn\u00edoll go bhfuil f\u00f3gra cu\u00ed \u00f3n \u00fadar\u00e1s talmha\u00edochta ann, a bhfuil an oifig ch\u00e1nach faoi cheangal aige.<\/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\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Bonn Meas\u00fanaithe<\/h2>\n\n<p class=\"wp-block-paragraph\">Braitheann m\u00e9id na C\u00e1in Gn\u00f3thachain Tal\u00fan ar an <strong>bonn meas\u00fanachta<\/strong> mar a thugtar air. Is \u00e9 an rud cinntitheach n\u00e1 an maoin <g id=\"gid_1\">tal\u00fan de chuid an east\u00e1it r\u00e9adaigh<\/g> n\u00f3 <g id=\"gid_2\">maoin tal\u00fan talmha\u00edochta agus foraoiseachta<\/g> \u00ed. Go bun\u00fasach, t\u00e1 na rialacha c\u00e9anna i bhfeidhm do ghn\u00f3lachta\u00ed agus do dhaoine pr\u00edobh\u00e1ideacha, le difr\u00edochta\u00ed sonracha i gc\u00e1s idirbhearta ceannaigh \u00e1irithe.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Prionsabal Ginear\u00e1lta<\/h3>\n\n<p class=\"wp-block-paragraph\">De ghn\u00e1th, r\u00edomhtar an Ch\u00e1in Gn\u00f3thachain Tal\u00fan de r\u00e9ir an <strong>chomaoin<\/strong>, i.e., f\u00edorluach na h\u00edoca\u00edochta a rinneadh. I gc\u00e1sanna speisialta, amhail aistrithe saor in aisce n\u00f3 ceannach laistigh den teaghlach, n\u00ed h\u00e9 an <strong>chomaoin<\/strong> at\u00e1 le h\u00fas\u00e1id, ach <strong>luach tal\u00fan<\/strong> comhcheangailte, an <strong>luach aonadach<\/strong> n\u00f3 an <strong>gn\u00e1thluach<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Frithchomaoin<\/h3>\n\n<p class=\"wp-block-paragraph\">Cuims\u00edonn an chomaoin <strong>gach a chaitheann an ceannaitheoir<\/strong> chun an mhaoin tal\u00fan a fh\u00e1il.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Luach Tal\u00fan<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an <strong>luach tal\u00fan<\/strong> cinntitheach ansin nuair <strong>nach dtugtar aon chomaoin n\u00f3 comaoin an-bheag<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Luach Aonadach<\/h3>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s <strong>maoine tal\u00fan talmha\u00edochta agus foraoiseachta<\/strong>, n\u00ed h\u00e9 an luach tal\u00fan at\u00e1 le h\u00fas\u00e1id, ach an <strong>luach aonadach<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Gn\u00e1thluach<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an <strong>gn\u00e1thluach<\/strong> le h\u00fas\u00e1id mar bhonn meas\u00fanachta <strong>go deonach<\/strong>, m\u00e1 t\u00e1 s\u00e9 cruthaithe go bhfuil s\u00e9 faoi bhun luach na tal\u00fan, n\u00f3 <strong>go h\u00e9igeantach<\/strong>, m\u00e1 bhaineann an mhaoin tal\u00fan le s\u00f3cmhainn\u00ed <strong>cuideachta east\u00e1it r\u00e9adaigh<\/strong>, agus baineann an dara ceann leis nuair <strong>nach n-\u00fas\u00e1idtear na maoine tal\u00fan chun cr\u00edocha gn\u00f3 f\u00e9in<\/strong>, ach <strong>go nd\u00e9antar iad a ligean ar c\u00edos n\u00f3 a dh\u00edol go pr\u00edomha<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">C\u00e1in Aistrithe Maoine agus T\u00e1ille Cl\u00e1r\u00fach\u00e1in<\/h2>\n\n<p class=\"wp-block-paragraph\">Go bun\u00fasach, is \u00e9 an Ch\u00e1in Gn\u00f3thachain Tal\u00fan <strong>3.5%<\/strong> <strong>den bhonn meas\u00fanachta<\/strong>, agus i gc\u00e1s aistrithe saor in aisce, go h\u00e1irithe laistigh den teaghlach, cuirtear r\u00e1ta c\u00e9imnithe i bhfeidhm. Ina theannta sin, t\u00e1 t\u00e1ille 1.1% i bhfeidhm le haghaidh <strong>cl\u00e1r\u00fa sa chl\u00e1r tal\u00fan<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Dliteanas C\u00e1nach agus C\u00e1in\u00edoc\u00f3ir<\/h2>\n\n<p class=\"wp-block-paragraph\">Tagann an fiach c\u00e1nach chun cinn a luaithe a chr\u00edochna\u00edtear idirbheart ceannaigh inch\u00e1nach, amhail le s\u00edni\u00fa an chonartha maidir le ceannach scaireanna.<\/p>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s athr\u00fa scairshealbh\u00f3ir\u00ed, is \u00ed an chuideachta a bhfuil maoin tal\u00fan aici <strong>f\u00e9in an f\u00e9ichi\u00fana\u00ed c\u00e1nach<\/strong>.<br\/>I gc\u00e1s aont\u00fa scaireanna, \u00e1fach, t\u00e1 <strong>an duine sin<\/strong> n\u00f3 an gr\u00fapa ceannaitheoir\u00ed freagrach ina bhfuil <strong>75% ar a laghad de na scaireanna aontaithe<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">\u00cdoc na C\u00e1in Aistrithe Maoine<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cdoctar an Ch\u00e1in Gn\u00f3thachain Tal\u00fan tr\u00ed <strong>r\u00e1iteas c\u00e1nach<\/strong> a chur isteach n\u00f3 tr\u00ed <strong>f\u00e9inmheas\u00fan\u00fa<\/strong> ag n\u00f3taire n\u00f3 dl\u00edod\u00f3ir tr\u00ed FinanzOnline. Sa d\u00e1 ch\u00e1s, n\u00ed m\u00f3r an tuairisc a dh\u00e9anamh <strong>faoi 15\u00fa l\u00e1 an dara m\u00ed ina dhiaidh sin<\/strong> tar \u00e9is don fhiach c\u00e1nach teacht chun cinn. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Deimhni\u00fa Glantach\u00e1in de r\u00e9ir Alt 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Eis\u00edonn an Oifig Ch\u00e1nach <strong>Deimhni\u00fa Glantach\u00e1in<\/strong> de r\u00e9ir <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">Alt 160 BAO<\/a>. Leis seo, deimhn\u00edonn an Oifig Ch\u00e1nach gur \u00edocadh an Ch\u00e1in Gn\u00f3thachain Tal\u00fan go hioml\u00e1n agus i gceart, n\u00f3 nach dtagann aon ch\u00e1in den s\u00f3rt sin chun cinn. <\/p>\n\n<p class=\"wp-block-paragraph\">Is r\u00e9amhriachtanas \u00e9 an deimhni\u00fa seo chun go <strong>gcl\u00e1r\u00f3idh an ch\u00fairt cl\u00e1ir tal\u00fan an t-aistri\u00fa \u00fain\u00e9ireachta<\/strong>. Gan an deimhni\u00fa seo, cuirtear isteach ar an n\u00f3s imeachta cl\u00e1ir tal\u00fan. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Do Bhunt\u00e1ist\u00ed le Taca\u00edocht Dl\u00edthi\u00fail<\/h2>\n\n<p class=\"wp-block-paragraph\">Go h\u00e1irithe i gc\u00e1s aistrithe maoine tal\u00fan gn\u00f3, athstrucht\u00far\u00fa n\u00f3 aistrithe scaireanna, is \u00e1bhar casta \u00e9 an Ch\u00e1in Gn\u00f3thachain Tal\u00fan le riosca ard. Mar thoradh ar mheas\u00fanuithe m\u00edchearta, is f\u00e9idir costais bhreise shuntasacha n\u00f3 athmheas\u00fan\u00fa c\u00e1nach a bheith ann go tapa. D\u00e1 bhr\u00ed sin, is fi\u00fa taca\u00edocht dhl\u00edthi\u00fail chruinn, go gairmi\u00fail agus go airgeadais.  <\/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 CC<\/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-faq01 \" 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 Gn\u00f3thachain Tal\u00fan chun cinn do ghn\u00f3lachta\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ed hamh\u00e1in go dtagann C\u00e1in Gn\u00f3thachain Tal\u00fan chun cinn le ceannach d\u00edreach tal\u00fan, ach freisin le hidirbhearta corpar\u00e1ideacha. \u00c1ir\u00edtear orthu seo, go h\u00e1irithe, athruithe scairshealbh\u00f3ir\u00ed agus aontuithe scaireanna. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" 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\">C\u00e9 mh\u00e9ad at\u00e1 an Ch\u00e1in Gn\u00f3thachain Tal\u00fan do ghn\u00f3lachta\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Is \u00e9 an r\u00e1ta c\u00e1nach caighde\u00e1nach 3.5% den bhonn meas\u00fanachta. Mar sin f\u00e9in, i gc\u00e1s aistrithe gn\u00f3 saor in aisce n\u00f3 p\u00e1irt-saor in aisce, is f\u00e9idir li\u00fantais saor \u00f3 ch\u00e1in chomh maith le r\u00e1ta c\u00e1nach fabhrach de 0.5% a chur i bhfeidhm don chuid saor in aisce. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" 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\">C\u00e9 h\u00e9 an f\u00e9ichi\u00fana\u00ed c\u00e1nach i gc\u00e1s aistrithe scaireanna agus aontuithe scaireanna?<\/span><\/div><div class=\"uagb-faq-content\"><p>I gc\u00e1s athr\u00fa scairshealbh\u00f3ir\u00ed, is \u00ed an chuideachta a bhfuil maoin tal\u00fan aici f\u00e9in at\u00e1 faoi dhliteanas c\u00e1nach. I gc\u00e1s aont\u00fa scaireanna, \u00e1fach, t\u00e1 an duine sin n\u00f3 an gr\u00fapa ceannaitheoir\u00ed freagrach, ina bhfuil na scaireanna aontaithe. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" 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 an fiach c\u00e1nach chun cinn i gc\u00e1s C\u00e1in Gn\u00f3thachain Tal\u00fan?<\/span><\/div><div class=\"uagb-faq-content\"><p>Go bun\u00fasach, tagann an fiach c\u00e1nach chun cinn nuair a chr\u00edochna\u00edtear an t-idirbheart ceangailteach, i.e., a luaithe a aonta\u00edonn na p\u00e1irtithe conarthacha ar an r\u00e9ad ceannaigh agus ar an bpraghas ceannaigh.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" 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\">C\u00e9 na d\u00edol\u00faint\u00ed at\u00e1 i bhfeidhm do ghn\u00f3lachta\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Baineann gn\u00f3lachta\u00ed leas, go h\u00e1irithe, as li\u00fantais saor \u00f3 ch\u00e1in i gc\u00e1s aistrithe gn\u00f3: \u20ac900,000 i gc\u00e1s gn\u00edomha\u00edochta tr\u00e1cht\u00e1la agus \u20ac365,000 i gc\u00e1s \u00fas\u00e1id talmha\u00edochta agus foraoiseachta.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" 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 bunt\u00e1ist\u00ed a bhaineann le taca\u00edocht dl\u00edthi\u00fail i gc\u00e1s idirbhearta inch\u00e1nach C\u00e1in Gn\u00f3thachain Tal\u00fan?<\/span><\/div><div class=\"uagb-faq-content\"><p>Cuid\u00edonn scr\u00fad\u00fa dl\u00edthi\u00fail cr\u00edochn\u00fail le d\u00edol\u00faint\u00ed a aithint in am, riosca\u00ed a sheachaint agus an t-ualach c\u00e1nach a bharrfheabhs\u00fa \u2014 bunt\u00e1iste cinntitheach go h\u00e1irithe i gc\u00e1s strucht\u00fair chuideachta casta n\u00f3 athstrucht\u00far\u00fa.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"C\u00e1in Aistrithe R\u00e9admhaoine Is minic a spreagann ceannach tal\u00fan ag gn\u00f3lachta\u00ed n\u00f3 athr\u00fa scaireanna i gcuideachta\u00ed a bhfuil maoin tal\u00fan acu C\u00e1in Gn\u00f3thachain Tal\u00fan. Is c\u00e1in idirbheart dl\u00edthi\u00fail \u00ed seo &#8230;","protected":false},"author":24,"featured_media":81263,"parent":68888,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1137],"tags":[],"class_list":["post-81258","page","type-page","status-publish","has-post-thumbnail","hentry","category-dli"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/ga\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"C\u00e1in Aistrithe R\u00e9admhaoine Is minic a spreagann ceannach tal\u00fan ag gn\u00f3lachta\u00ed n\u00f3 athr\u00fa scaireanna i gcuideachta\u00ed a bhfuil maoin tal\u00fan acu C\u00e1in Gn\u00f3thachain Tal\u00fan. Is c\u00e1in idirbheart dl\u00edthi\u00fail \u00ed seo ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/81258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/comments?post=81258"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/81258\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/68888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media\/81263"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=81258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=81258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=81258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}