{"id":82547,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/dli-oidhreachta-forail\/cain-bronntanais\/"},"modified":"2025-11-26T08:39:40","modified_gmt":"2025-11-26T07:39:40","slug":"cain-bronntanais","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/dli-oidhreachta-forail\/cain-bronntanais\/","title":{"rendered":"C\u00e1in Bronntanais"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>C\u00e1in Bronntanais<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">C\u00e1in Bronntanais<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">C\u00e1in bronntanais a aisghairm<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">C\u00e1in aistrithe tal\u00fan ar bhronntanais east\u00e1it r\u00e9adaigh<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Oibleag\u00e1id f\u00f3gra<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">S\u00f3cmhainn\u00ed in-tuairiscithe<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">Oibleag\u00e1id ghinear\u00e1lta tuairiscithe<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Tairseach mh\u00e9adaithe do ghaolta<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Bronntanas a luach\u00e1il<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Ciorcal na ndaoine at\u00e1 faoi oibleag\u00e1id tuairisc a thabhairt<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Smachtbhanna\u00ed i gc\u00e1s s\u00e1ruithe<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Do bhunt\u00e1ist\u00ed le taca\u00edocht dl\u00ed<\/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-schenkungssteuer\">C\u00e1in Bronntanais<\/h2>\n\n<p class=\"wp-block-paragraph\">Ar feadh na mblianta fada, bh\u00ed an ch\u00e1in bronntanais in \u00c9irinn ina huirlis ch\u00e1nachais nuair a aistr\u00edodh s\u00f3cmhainn\u00ed saor in aisce \u00f3 dhuine amh\u00e1in go duine eile. Bh\u00ed s\u00e9 i gceist aici a chinnti\u00fa go nd\u00e9anfa\u00ed aistrithe saor in aisce airgid, east\u00e1it r\u00e9adaigh n\u00f3 urr\u00fas a thaifeadadh chun cr\u00edocha c\u00e1nach freisin. Aisghaireadh an ch\u00e1in bronntanais an 1 L\u00fanasa 2008. Mar sin f\u00e9in, t\u00e1 dualgais th\u00e1bhachtacha ann f\u00f3s inniu nach m\u00f3r a urram\u00fa le gach bronntanas.   <\/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\">N\u00edl aon ch\u00e1in bronntanais in \u00c9irinn a thuilleadh. Mar sin f\u00e9in, d\u2019fh\u00e9adfadh c\u00e1nacha eile, amhail an ch\u00e1in aistrithe tal\u00fan n\u00f3 an oibleag\u00e1id tuairiscithe reacht\u00fail, a bheith \u00e1bhartha. <\/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\/Schenkungssteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"N\u00edl aon ch\u00e1in bronntanais in \u00c9irinn a thuilleadh. Tabhair faoi deara, \u00e1fach, na hoibleag\u00e1id\u00ed tuairiscithe agus an ch\u00e1in aistrithe tal\u00fan ar east\u00e1t r\u00e9adach.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">C\u00e1in bronntanais a aisghairm<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed ghearrtar aon ch\u00e1in bronntanais in \u00c9irinn \u00f3 2008 i leith. Cialla\u00edonn s\u00e9 seo go bun\u00fasach go bhfuil bronntanais airgid \u00edona idir tuismitheoir\u00ed agus leana\u00ed n\u00f3 idir c\u00e9il\u00ed saor \u00f3 ch\u00e1in. D\u00e9anann an fhorbairt seo idirdheal\u00fa idir \u00c9ire agus go leor st\u00e1t Eorpach eile ina bhfuil c\u00e1nacha bronntanais f\u00f3s ann. Mar sin f\u00e9in, n\u00edor cheart d\u2019fhaighteoir\u00ed a cheapadh go bhfanfaidh gach aistri\u00fa s\u00f3cmhainn\u00ed \u201csaor \u00f3 ch\u00e1in agus gan iarmhairt\u00ed\u201d.   <\/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\">C\u00e1in aistrithe tal\u00fan ar bhronntanais east\u00e1it r\u00e9adaigh<\/h2>\n\n<p class=\"wp-block-paragraph\">A luaithe a bhronnann duine east\u00e1t r\u00e9adach, gearrann an oifig c\u00e1nach c\u00e1in aistrithe tal\u00fan agus r\u00edomhann s\u00ed \u00ed de r\u00e9ir luach na tal\u00fan mar a thugtar air.<\/p>\n\n<p class=\"wp-block-paragraph\">Taifeadann an oifig c\u00e1nach aistrithe saor in aisce ar mhaoin chun cr\u00edocha c\u00e1nach freisin agus, m\u00e1s infheidhme, gearrann s\u00ed t\u00e1ill\u00ed cl\u00e1r\u00fach\u00e1in breise sa chl\u00e1r tal\u00fan.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/ga\/dli-maoine\/cain-aistrithe-readmhaoine\/\">L\u00e9igh tuilleadh faoin gc\u00e1in aistrithe tal\u00fan anseo:<\/a><\/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-anzeigepflicht\">Oibleag\u00e1id f\u00f3gra<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00edl feidhm ag an oibleag\u00e1id f\u00f3gra ach amh\u00e1in maidir le <strong>bronntanais idir daoine beo<\/strong> chomh maith le <strong>leithroinnt\u00ed cusp\u00f3ra idir daoine beo<\/strong> (e.g. m\u00e1 t\u00e1 bronntanas ceangailte le coinn\u00edoll \u00e1irithe).<br\/>N\u00edl <strong>san \u00e1ireamh<\/strong> bronntanais ar bh\u00e1s agus aistrithe tal\u00fan. T\u00e1 tailte faoi r\u00e9ir c\u00e1nach aistrithe tal\u00fan, ionas go bhfuil oibleag\u00e1id f\u00f3gra ar leith ann. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">S\u00f3cmhainn\u00ed in-tuairiscithe<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 oibleag\u00e1id f\u00f3gra ann go h\u00e1irithe i gc\u00e1s:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Airgead tirim<\/li>\n\n\n\n<li>\u00c9ilimh chaipitil (leabhair choigiltis, banna\u00ed, iasachta\u00ed)<\/li>\n\n\n\n<li>Scairchaipiteal agus scaireanna cuideachta\u00ed pearsanta (GmbH, AG, OG, KG)<\/li>\n\n\n\n<li>Rannph\u00e1irt\u00edochta\u00ed mar chomhph\u00e1irt\u00ed ci\u00fain<\/li>\n\n\n\n<li>Gn\u00f3thais n\u00f3 codanna de ghn\u00f3thais (lena n-\u00e1ir\u00edtear talmha\u00edocht agus foraoiseacht)<\/li>\n\n\n\n<li>Maoin phearsanta inghluaiste amhail m\u00f3tarfheithicl\u00ed, seodra, clocha l\u00f3mhara, b\u00e1id<\/li>\n\n\n\n<li>S\u00f3cmhainn\u00ed dol\u00e1imhsithe amhail c\u00f3ipchearta, lamh\u00e1ltais, cearta c\u00f3naithe agus taitneamhachta n\u00f3 dearbh\u00e1in earra\u00ed<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">Oibleag\u00e1id ghinear\u00e1lta tuairiscithe<\/h3>\n\n<p class=\"wp-block-paragraph\">M\u00e1 bhronntar s\u00f3cmhainn\u00ed den s\u00f3rt sin, n\u00ed m\u00f3r iad a thuairisci\u00fa don oifig c\u00e1nach a luaithe a shroicheann an luach <strong>\u20ac15,000<\/strong> laistigh de ch\u00faig bliana.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Tairseach mh\u00e9adaithe do ghaolta<\/h3>\n\n<p class=\"wp-block-paragraph\">I measc gaolta dl\u00fath (e.g. tuismitheoir\u00ed, leana\u00ed, c\u00e9il\u00ed, sibl\u00edn\u00ed, seantuismitheoir\u00ed, garph\u00e1ist\u00ed, uncail, aint\u00edn\u00ed, nianna, neachtanna, col ceathracha, col ceathracha, tuismitheoir\u00ed c\u00e9ile, comhph\u00e1irtithe lena n-\u00e1ir\u00edtear a leana\u00ed) is \u00e9 an teorainn <strong>\u20ac50,000 in aghaidh na bliana<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">D\u00e9antar an r\u00edomh in aghaidh an l\u00e1n\u00fain deont\u00f3ra-faighteora. N\u00ed m\u00f3r bronntanais iolracha \u00f3n duine c\u00e9anna don duine c\u00e9anna a chur le ch\u00e9ile. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Bronntanas a luach\u00e1il<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Sonra\u00edtear go d\u00edreach <strong>luachanna follasacha<\/strong> amhail airgead tirim, scaireanna n\u00f3 leabhair choigiltis.<\/li>\n\n\n\n<li>Is f\u00e9idir <strong>luachanna neamh-follasacha<\/strong> (e.g. earra\u00ed athl\u00e1imhe) a mheas \u2013 n\u00ed g\u00e1 tuarasc\u00e1il.<\/li>\n\n\n\n<li>I gc\u00e1s gn\u00f3thas n\u00f3 scaireanna cuideachta, is leor meastach\u00e1n ar an ngn\u00e1thluach freisin, n\u00ed g\u00e1 luach\u00e1il gn\u00f3.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Spriocdh\u00e1ta\u00ed agus n\u00f3sanna imeachta<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ed m\u00f3r an tuarasc\u00e1il a chur isteach <strong>laistigh de thr\u00ed mh\u00ed<\/strong>. T\u00e1 an fh\u00e1il cinntitheach, agus s\u00e1ra\u00edtear an teorainn luacha den ch\u00e9ad uair leis.<br\/>Go bun\u00fasach d\u00e9antar an f\u00f3gra tr\u00ed <a href=\"https:\/\/finanzonline.bmf.gv.at\/fon\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>FinanzOnline<\/strong> <\/a>(<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\">Eisceachta\u00ed \u00f3n oibleag\u00e1id tuairiscithe<\/h2>\n\n<p class=\"wp-block-paragraph\">N\u00ed g\u00e1 gach deontas a thuairisci\u00fa. T\u00e1 na nithe seo a leanas eisiata go h\u00e1irithe: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>gn\u00e1thbhronntanais \u00f3c\u00e1ideacha (e.g. bronntanais l\u00e1 breithe n\u00f3 bronntanais maturit\u00e9 suas le \u20ac1,000 in aghaidh na bliana)<\/li>\n\n\n\n<li>earra\u00ed t\u00ed, \u00e9ada\u00ed agus earra\u00ed \u00fas\u00e1idte<\/li>\n\n\n\n<li>Deontais chun cr\u00edocha c\u00f3naithe idir c\u00e9il\u00ed suas go dt\u00ed m\u00e9id \u00e1irithe \u00e1ras\u00e1n<\/li>\n\n\n\n<li>Deontais d\u2019eagra\u00edochta\u00ed neamhbhrab\u00fais<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00edl aon oibleag\u00e1id tuairiscithe ar leith ann maidir le maoin, \u00f3s rud \u00e9 go bhfaigheann an oifig c\u00e1nach eolas go huathoibr\u00edoch cheana f\u00e9in tr\u00edd an gc\u00e1in aistrithe tal\u00fan.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Ciorcal na ndaoine at\u00e1 faoi oibleag\u00e1id tuairisc a thabhairt<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 na daoine seo a leanas faoi oibleag\u00e1id f\u00f3gra a thabhairt:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Deont\u00f3ir agus faighteoir,<\/li>\n\n\n\n<li>Duine at\u00e1 faoi dhliteanas i gc\u00e1s leithroinnt\u00ed cusp\u00f3ra,<\/li>\n\n\n\n<li>chomh maith le n\u00f3tair\u00ed n\u00f3 aturnaetha m\u00e1 t\u00e1 siad p\u00e1irteach sa bhronntanas.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Is leor \u00e9 m\u00e1 chomhl\u00edonann duine de na daoine at\u00e1 faoi oibleag\u00e1id an tuarasc\u00e1il in am, rud a fh\u00e1gann go bhfuil an oibleag\u00e1id f\u00f3gra don duine eile ar neamhn\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Smachtbhanna\u00ed i gc\u00e1s s\u00e1ruithe<\/h2>\n\n<p class=\"wp-block-paragraph\">M\u00e1 theipeann ort tuairisc a thabhairt, d\u2019fh\u00e9adfadh <strong>aistri\u00fa ar an ualach cruth\u00fanais<\/strong> a bheith mar thoradh air: glacann an oifig c\u00e1nach leis ansin nach bronntanas a bh\u00ed ann, agus caithfidh an duine lena mbaineann a mhalairt a chruth\u00fa.<br\/>I gc\u00e1s neamhnochtadh d\u2019aon ghn\u00f3, t\u00e1 <strong>f\u00edne\u00e1il suas le 10% de ghn\u00e1thluach<\/strong> an bhronntanais i mbaol.<br\/>T\u00e1 <strong>f\u00e9intuairisc<\/strong> laistigh de bhliain amh\u00e1in tar \u00e9is dheireadh na tr\u00e9imhse tr\u00ed mh\u00ed saor \u00f3 phion\u00f3s m\u00e1 dh\u00e9antar an tuarasc\u00e1il a cailleadh a ghn\u00f3th\u00fa.<\/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=\"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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Do bhunt\u00e1ist\u00ed le taca\u00edocht dl\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Comhl\u00edonann \u00e1r ngn\u00f3lacht speisialaithe gach oibleag\u00e1id in am, r\u00edomhann s\u00e9 na hiarmhairt\u00ed c\u00e1nach go cruinn agus dr\u00e9achta\u00edonn s\u00e9 conartha\u00ed ar bhealach a chinnt\u00edonn go gcosna\u00edtear do leasanna ar an mbealach is fearr is f\u00e9idir. Taca\u00edmid leat tr\u00edd an bpr\u00f3iseas ioml\u00e1n, \u00f3n gc\u00e9ad anail\u00eds go dt\u00ed an cur i bhfeidhm, agus cinnt\u00edmid nach gcailleann t\u00fa aon spriocdh\u00e1ta\u00ed n\u00f3 oibleag\u00e1id\u00ed tuairiscithe. <\/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-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\">An bhfuil c\u00e1in bronntanais f\u00f3s in \u00c9irinn?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00edl. N\u00edl aon ch\u00e1in bronntanais in \u00c9irinn \u00f3 2008 i leith. Mar sin f\u00e9in, n\u00ed m\u00f3r bronntanais \u00e1irithe a thuairisci\u00fa don oifig c\u00e1nach agus gearrtar c\u00e1in aistrithe tal\u00fan ar east\u00e1t r\u00e9adach.  <\/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\">Cathain a chaithfidh t\u00fa bronntanas a thuairisci\u00fa don oifig c\u00e1nach?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 tuarasc\u00e1il ag teast\u00e1il m\u00e1 sh\u00e1ra\u00edonn s\u00f3cmhainn\u00ed pearsanta inghluaiste amhail airgead tirim, seodra n\u00f3 scaireanna cuideachta luach \u20ac15,000 laistigh de ch\u00faig bliana. I gc\u00e1s bronntanais i measc gaolta, t\u00e1 teorainn \u20ac50,000 in aghaidh na bliana i bhfeidhm. <\/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\">Cad iad na bronntanais at\u00e1 d\u00edolmhaithe \u00f3n oibleag\u00e1id tuairiscithe?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 gn\u00e1thbhronntanais \u00f3c\u00e1ideacha suas le \u20ac1,000 (e.g. l\u00e1 breithe, p\u00f3sta\u00ed), earra\u00ed t\u00ed, \u00e9ada\u00ed, deontais \u00e1irithe c\u00f3naithe idir c\u00e9il\u00ed chomh maith le bronntanais d\u2019eagra\u00edochta\u00ed neamhbhrab\u00fais d\u00edolmhaithe.<\/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\">An gcaithfidh t\u00fa bronntanais east\u00e1it r\u00e9adaigh a thuairisci\u00fa?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00edl. N\u00ed g\u00e1 tailte a thuairisci\u00fa faoin Acht um Thuairisci\u00fa Bronntanais, \u00f3s rud \u00e9 go bhfaigheann an oifig c\u00e1nach iad go huathoibr\u00edoch tr\u00edd an gc\u00e1in aistrithe tal\u00fan. <\/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\">Cad iad na pion\u00f3is at\u00e1 i mbaol m\u00e1 theipeann ort bronntanas a thuairisci\u00fa?<\/span><\/div><div class=\"uagb-faq-content\"><p>D\u2019fh\u00e9adfadh f\u00edne\u00e1il suas le 10% den ghn\u00e1thluach a bheith i mbaol d\u2019aon duine nach nochtann bronntanas in-tuairiscithe. Ina theannta sin, d\u2019fh\u00e9adfadh aistri\u00fa ar an ualach cruth\u00fanais tarl\u00fa. F\u00e9adfaidh f\u00e9intuairisc laistigh de bhliain amh\u00e1in a bheith saor \u00f3 phion\u00f3s.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"C\u00e1in Bronntanais Ar feadh na mblianta fada, bh\u00ed an ch\u00e1in bronntanais in \u00c9irinn ina huirlis ch\u00e1nachais nuair a aistr\u00edodh s\u00f3cmhainn\u00ed saor in aisce \u00f3 dhuine amh\u00e1in go duine eile. Bh\u00ed &#8230;","protected":false},"author":25,"featured_media":82555,"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-82547","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\/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\/ga\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"C\u00e1in Bronntanais Ar feadh na mblianta fada, bh\u00ed an ch\u00e1in bronntanais in \u00c9irinn ina huirlis ch\u00e1nachais nuair a aistr\u00edodh s\u00f3cmhainn\u00ed saor in aisce \u00f3 dhuine amh\u00e1in go duine eile. Bh\u00ed ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/82547","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/comments?post=82547"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/82547\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/59208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media\/82555"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=82547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=82547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=82547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}