{"id":83537,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/dli-oidhreachta-forail\/fonduireacht-de-bharr-bais\/"},"modified":"2025-11-26T08:37:26","modified_gmt":"2025-11-26T07:37:26","slug":"fonduireacht-de-bharr-bais","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/dli-oidhreachta-forail\/fonduireacht-de-bharr-bais\/","title":{"rendered":"Fond\u00faireacht de bharr b\u00e1is"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Fond\u00faireacht de bharr b\u00e1is<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Fond\u00faireacht de bharr b\u00e1is<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Fond\u00faireacht de bharr b\u00e1is a bhun\u00fa<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">\u00cdosmh\u00e9id \u00e1bhair i ndoicim\u00e9ad na fond\u00faireachta<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Iarmhairt\u00ed d\u2019fhaighteoir\u00ed tairbhe agus d\u2019oidhr\u00ed<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Cur chuige eacnama\u00edoch<\/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-stiftung-von-todes-wegen\">Fond\u00faireacht de bharr b\u00e1is<\/h2>\n\n<p class=\"wp-block-paragraph\">Is foirm speisialta d\u2019oidhreacht s\u00f3cmhainn\u00ed \u00ed fond\u00faireacht de bharr b\u00e1is. Sonra\u00edonn an tiomn\u00f3ir ina dhi\u00fascairt dheireanach go nd\u00e9anfar cuid d\u00e1 sh\u00f3cmhainn\u00ed n\u00f3 a sh\u00f3cmhainn\u00ed go l\u00e9ir a thiomn\u00fa d\u2019fhond\u00faireacht. N\u00ed thiocfaidh an fhond\u00faireacht seo i bhfeidhm ach amh\u00e1in tar \u00e9is bh\u00e1s an bhunaitheora. De ghn\u00e1th, is <strong>fond\u00faireacht phr\u00edobh\u00e1ideach \u00ed de r\u00e9ir bhr\u00ed an <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Acht um Fhond\u00faireachta\u00ed Pr\u00edobh\u00e1ideacha (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00e9antar an bun\u00fa tr\u00ed <strong>dearbh\u00fa fond\u00faireachta deiridh<\/strong>, a chaithfear a bhun\u00fa i bhfoirm gn\u00edomh n\u00f3taire poibl\u00ed. Murab ionann agus fond\u00faireacht le linn na beatha, n\u00ed chrutha\u00edonn an dearbh\u00fa deiridh fond\u00faireacht shealadach. Ina \u00e1it sin, t\u00e1 an bun\u00fa <strong>coinn\u00edollach ar fionra\u00ed<\/strong> tr\u00ed bh\u00e1s an bhunaitheora.  <\/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\">Cialla\u00edonn fond\u00faireacht de bharr b\u00e1is go nd\u00e9anann an tiomn\u00f3ir s\u00f3cmhainn\u00ed a thiomn\u00fa ina uacht d\u2019fhond\u00faireacht nach gcrutha\u00edtear ach amh\u00e1in tar \u00e9is a bh\u00e1is.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Fond\u00faireacht de bharr b\u00e1is: M\u00edni\u00fa sl\u00e1n dl\u00ed ar bhun\u00fa tr\u00ed uacht, iarmhairt\u00ed c\u00e1nach agus cur i bhfeidhm na scaire \u00e9igeanta\u00ed.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Fond\u00faireacht de bharr b\u00e1is a bhun\u00fa<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c9ifeacht\u00falacht<\/strong>: N\u00ed thiocfaidh an fhond\u00faireacht ina dhl\u00edtheanach ach amh\u00e1in tr\u00edd an ngn\u00edomh comhfhreagrach \u00fadar\u00e1is n\u00f3 breithi\u00fanach (cead\u00fa n\u00f3 iontr\u00e1il sa chl\u00e1r cuideachta\u00ed).<\/li>\n\n\n\n<li><strong>Tr\u00ed uacht<\/strong>: Ceapann an tiomn\u00f3ir an fhond\u00faireacht mar oidhre n\u00f3 mar leag\u00e1id\u00ed.<\/li>\n\n\n\n<li><strong>Foirme\u00e1lachta\u00ed<\/strong>: I gc\u00e1s fond\u00faireachta pr\u00edobh\u00e1id\u00ed, t\u00e1 gn\u00edomh n\u00f3taire poibl\u00ed riachtanach agus caithfear \u00edosmh\u00e9id \u00e1bhair i ndoicim\u00e9ad na fond\u00faireachta a chomhl\u00edonadh freisin.<\/li>\n\n\n\n<li><strong>Saini\u00falacht<\/strong>: N\u00edl aon fhond\u00faireacht shealadach ann, ach coinn\u00edoll ar fionra\u00ed tr\u00ed bh\u00e1s.<\/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\">\u00cdosmh\u00e9id \u00e1bhair i ndoicim\u00e9ad na fond\u00faireachta<\/h2>\n\n<p class=\"wp-block-paragraph\">Caithfidh na point\u00ed seo a leanas a bheith san \u00e1ireamh go h\u00e1irithe sa di\u00fascairt dheireanach:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Tiomn\u00fa na s\u00f3cmhainn\u00ed<\/strong> <\/li>\n\n\n\n<li><strong>Cusp\u00f3ir na fond\u00faireachta<\/strong> <\/li>\n\n\n\n<li><strong>Faighteoir\u00ed tairbhe<\/strong>: daoine sonracha n\u00f3 eintiteas a shonra\u00edonn iad; n\u00edl feidhm aige m\u00e1 t\u00e1 an pobal i gcoitinne ag f\u00e1il tairbhe <\/li>\n\n\n\n<li><strong>Ainm agus \u00e1it chl\u00e1raithe<\/strong> na fond\u00faireachta pr\u00edobh\u00e1id\u00ed <\/li>\n\n\n\n<li><strong>Sonra\u00ed faoin mbunaitheoir<\/strong>: Ainm, seoladh, d\u00e1ta breithe<\/li>\n\n\n\n<li><strong>Cinneadh na tr\u00e9imhse<\/strong>: Bun\u00fa ar feadh tr\u00e9imhse sonrach n\u00f3 \u00e9iginnte<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Gn\u00e9ithe c\u00e1nach<\/h2>\n\n<p class=\"wp-block-paragraph\">Nuair a aistr\u00edtear s\u00f3cmhainn\u00ed chuig fond\u00faireacht phr\u00edobh\u00e1ideach, caithfear iarmhairt\u00ed c\u00e1nach \u00e9ags\u00fala a chur san \u00e1ireamh. Go bun\u00fasach, gearrtar <strong>c\u00e1in iontr\u00e1la fond\u00faireachta de 2.5%<\/strong> ar gach leithroinnt saor in aisce. M\u00e1 chuirtear east\u00e1t r\u00e9adach isteach, t\u00e1 <strong>c\u00e1in aistrithe tal\u00fan de 3.5%<\/strong> agus <strong>t\u00e1ille cl\u00e1r\u00fach\u00e1in tal\u00fan de 1.1%<\/strong> ann freisin. Faoi choinn\u00edollacha \u00e1irithe, \u00e1fach, d\u2019fh\u00e9adfadh an t-ualach a bheith i bhfad n\u00edos airde: Mura bhfuil fond\u00faireacht ann at\u00e1 inchompar\u00e1ide leis an Acht um Fhond\u00faireachta\u00ed Pr\u00edobh\u00e1ideacha n\u00f3 m\u00e1 t\u00e1 eisceachta\u00ed speisialta i bhfeidhm, is \u00e9 an t\u00e1ille <strong>25%<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 eisceacht th\u00e1bhachtach ann do <strong>sh\u00f3cmhainn\u00ed caipitil c\u00e1nach-chr\u00edochnaithe<\/strong>, a thiomna\u00edtear don fhond\u00faireacht phr\u00edobh\u00e1ideach de bharr b\u00e1is. T\u00e1 s\u00e9 seo d\u00edolmhaithe \u00f3 ch\u00e1in iontr\u00e1la na fond\u00faireachta. N\u00edl <strong>scaireanna i gcuideachta\u00ed caipitil<\/strong>, a mh\u00e9id a bhfuil feidhm ag an r\u00e1ta c\u00e1nach speisialta de 27.5% maidir leis an ioncam gaolmhar, d\u00edolmhaithe \u00f3 ch\u00e1in.  <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00f3ibh si\u00fad a bhuna\u00edonn fond\u00faireachta\u00ed, cialla\u00edonn s\u00e9 seo go gcinnfidh cine\u00e1l agus comhdh\u00e9anamh na s\u00f3cmhainn\u00ed tiomnaithe an t-ualach c\u00e1nach. D\u00e1 bhr\u00ed sin, t\u00e1 plean\u00e1il dhl\u00edthi\u00fail agus ch\u00e1nach ch\u00faramach riachtanach chun cusp\u00f3ir inmhianaithe na fond\u00faireachta a bhaint amach ar an mbealach is fearr is f\u00e9idir. <\/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-auswirkungen-fur-begunstigte-und-erben\">Iarmhairt\u00ed d\u2019fhaighteoir\u00ed tairbhe agus d\u2019oidhr\u00ed<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u00edl aon r\u00edomh d\u00fabailte<\/strong>: N\u00ed chuirtear san \u00e1ireamh faoi dh\u00f3 cib\u00e9 ar tiomna\u00edodh s\u00f3cmhainn\u00ed don fhond\u00faireacht n\u00f3 ar deona\u00edodh st\u00e1das faighteora tairbhe ag an am c\u00e9anna. N\u00edl ach na s\u00f3cmhainn\u00ed a tiomna\u00edodh iarbh\u00edr \u00e1bhartha. <\/li>\n\n\n\n<li><strong>D\u00e1ilt\u00ed<\/strong>: Caithfear gach d\u00e1ileadh a fuair an faighteoir tairbhe go dt\u00ed b\u00e1s an tiomn\u00f3ra agus a gheofar tar \u00e9is an bh\u00e1is a chur leis.<\/li>\n\n\n\n<li><strong>\u00c9iginnteacht maidir le d\u00e1ilt\u00ed amach anseo<\/strong>: Caithfidh daoine at\u00e1 i dteideal scair \u00e9igeantach d\u00e1ilt\u00ed measta amach anseo a chur san \u00e1ireamh freisin, fi\u00fa mura bhfuil siad infhorghn\u00edomhaithe go dl\u00edthi\u00fail.<\/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\">Cur chuige eacnama\u00edoch<\/h2>\n\n<p class=\"wp-block-paragraph\">Chomh maith leis na leithroinnt\u00ed clasaiceacha chuig fond\u00faireacht phr\u00edobh\u00e1ideach, is f\u00e9idir le haistrithe s\u00f3cmhainn\u00ed eacnama\u00edocha r\u00f3l a bheith acu freisin i r\u00edomh na scaire \u00e9igeanta\u00ed. \u00c1ir\u00edtear leis seo go h\u00e1irithe rialach\u00e1in chomharbais i gcomhaontuithe cuideachta\u00ed a thugann bunt\u00e1iste do dhaoine \u00e1irithe, chomh maith le leithroinnt\u00ed chuig fond\u00faireachta\u00ed eachtracha. Cl\u00fada\u00edonn an dl\u00ed-eola\u00edocht socruithe inchompar\u00e1ide freisin ina bhfuil bunt\u00e1iste aontaobhach eacnama\u00edoch ann. Is \u00e9 an cur chuige eacnama\u00edoch an rud cinntitheach i gc\u00f3na\u00ed: N\u00ed hamh\u00e1in strucht\u00far foirmi\u00fail an aistrithe s\u00f3cmhainn\u00ed at\u00e1 \u00e1bhartha, ach a \u00e9ifeacht iarbh\u00edr ar sheasamh na ndaoine at\u00e1 i dteideal scair \u00e9igeantach.   <\/p>\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\">T\u00e1 bun\u00fa fond\u00faireachta de bharr b\u00e1is casta agus t\u00e1 go leor gaist\u00ed dl\u00edthi\u00fala agus c\u00e1nach ag baint leis. Is f\u00e9idir le hearr\u00e1id\u00ed beaga foirme neamhni\u00fa na di\u00fascartha deiridh a bheith mar thoradh orthu. Ar an gcaoi ch\u00e9anna, d\u2019fh\u00e9adfadh m\u00edbhunt\u00e1ist\u00ed c\u00e1nach a bheith ann m\u00e1 t\u00e1 an bun\u00fa n\u00f3 an cusp\u00f3ir sainithe go beacht.  <\/p>\n\n<p class=\"wp-block-paragraph\">Taca\u00edonn gn\u00f3lacht speisialaithe cos\u00fail linne leat<\/p>\n\n<ul class=\"wp-block-list\">\n<li>an <strong>bun\u00fa sl\u00e1n dl\u00ed<\/strong> na fond\u00faireachta a dh\u00e9anamh,<\/li>\n\n\n\n<li>an <strong>ualach c\u00e1nach a bharrfheabhs\u00fa<\/strong>,<\/li>\n\n\n\n<li>an <strong>cusp\u00f3ir inmhianaithe<\/strong> na s\u00f3cmhainn\u00ed a chinnti\u00fa agus<\/li>\n\n\n\n<li>an fhond\u00faireacht a chl\u00e1r\u00fa sna cl\u00e1ir riachtanacha go l\u00e9ir.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Tugann s\u00e9 seo an chinnteacht duit go gcuirfear do thoil dheireanach i bhfeidhm ar an mbealach is fearr is f\u00e9idir \u00f3 thaobh dl\u00ed agus eacnama\u00edochta de.<\/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-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\">Cathain a chrutha\u00edtear fond\u00faireacht de bharr b\u00e1is?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ed thiocfaidh an fhond\u00faireacht ina dhl\u00edtheanach ach amh\u00e1in tar \u00e9is bh\u00e1s an bhunaitheora agus an iontr\u00e1il ina dhiaidh sin sa chl\u00e1r cuideachta\u00ed n\u00f3 cead\u00fa \u00f3n \u00fadar\u00e1s. N\u00edl aon fhond\u00faireacht shealadach ann roimh an mb\u00e1s. <\/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\">C\u00e9n fhaisn\u00e9is a chaithfear a bheith i ndoicim\u00e9ad na fond\u00faireachta?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1 tiomn\u00fa s\u00f3cmhainn\u00ed, cusp\u00f3ir na fond\u00faireachta, faighteoir\u00ed tairbhe, ainm agus \u00e1it chl\u00e1raithe na fond\u00faireachta, sonra\u00ed faoin mbunaitheoir agus cinneadh na tr\u00e9imhse riachtanach go hioml\u00e1n.<\/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\">Conas a chuirtear leithroinnt\u00ed chuig fond\u00faireacht phr\u00edobh\u00e1ideach san \u00e1ireamh sa scair \u00e9igeantach?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00d3 2017 i leith, meastar go bhfuil tiomnuithe s\u00f3cmhainn\u00ed agus an seasamh mar fhaighteoir tairbhe ina ndeonach\u00e1in at\u00e1 faoi r\u00e9ir r\u00edofa. Caithfidh daoine at\u00e1 i dteideal scair \u00e9igeantach d\u00e1ilt\u00ed a chur san \u00e1ireamh ina scair \u00e9igeantach ar feadh tr\u00e9imhse \u00e9iginnte. <\/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\">C\u00e9n ch\u00e1in a ghearrtar nuair a aistr\u00edtear chuig fond\u00faireacht?<\/span><\/div><div class=\"uagb-faq-content\"><p>Go bun\u00fasach, c\u00e1in iontr\u00e1la fond\u00faireachta 2.5%. I gc\u00e1s east\u00e1t r\u00e9adach, gearrtar c\u00e1in aistrithe tal\u00fan 3.5% agus t\u00e1ille cl\u00e1r\u00fach\u00e1in tal\u00fan 1.1% freisin. I gc\u00e1sanna speisialta, m\u00e9ada\u00edtear an t-ualach go 25%.  <\/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\">An bhfuil leithroinnt\u00ed saor \u00f3 ch\u00e1in chuig fond\u00faireacht?<\/span><\/div><div class=\"uagb-faq-content\"><p>T\u00e1. T\u00e1 s\u00f3cmhainn\u00ed caipitil c\u00e1nach-chr\u00edochnaithe saor \u00f3 ch\u00e1in, ach amh\u00e1in scaireanna i gcuideachta\u00ed caipitil m\u00e1 t\u00e1 feidhm ag an r\u00e1ta c\u00e1nach speisialta de 27.5% maidir leis an ioncam. <\/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\">An f\u00e9idir le fond\u00faireacht de bharr b\u00e1is \u00e9ilimh scaire \u00e9igeanta\u00ed a eisiamh?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00edl. N\u00ed f\u00e9idir fond\u00faireacht amh\u00e1in a \u00fas\u00e1id chun \u00e9ilimh scaire \u00e9igeanta\u00ed a sheachaint. N\u00ed f\u00e9idir scaradh \u00e9ifeachtach a bhaint amach ach amh\u00e1in tr\u00ed tharscaoileadh scaire \u00e9igeanta\u00ed n\u00f3 tr\u00ed rialach\u00e1in speisialta faoin dl\u00ed comharbais.  <\/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\">Cad iad na bunt\u00e1ist\u00ed a bhaineann le fond\u00faireacht de bharr b\u00e1is?<\/span><\/div><div class=\"uagb-faq-content\"><p>Cuireann s\u00e9 ar chumas s\u00f3cmhainn\u00ed teaghlaigh a dhaingni\u00fa go fadt\u00e9armach, aire a thabhairt do ghaolta agus cusp\u00f3ir\u00ed carthan\u00fala n\u00f3 pearsanta a chur i bhfeidhm thar na gl\u00fanta.<\/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\">C\u00e9 a fh\u00e9adfaidh fond\u00faireacht de bharr b\u00e1is a bhun\u00fa?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ed f\u00e9idir ach le duine n\u00e1d\u00fartha fond\u00faireacht de bharr b\u00e1is a bhun\u00fa mar bhunaitheoir. N\u00edl ach bunaitheoir amh\u00e1in ceadaithe leis an bhfoirm seo. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Fond\u00faireacht de bharr b\u00e1is Is foirm speisialta d\u2019oidhreacht s\u00f3cmhainn\u00ed \u00ed fond\u00faireacht de bharr b\u00e1is. Sonra\u00edonn an tiomn\u00f3ir ina dhi\u00fascairt dheireanach go nd\u00e9anfar cuid d\u00e1 sh\u00f3cmhainn\u00ed n\u00f3 a sh\u00f3cmhainn\u00ed go l\u00e9ir &#8230;","protected":false},"author":25,"featured_media":83541,"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-83537","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\/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\/ga\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Fond\u00faireacht de bharr b\u00e1is Is foirm speisialta d\u2019oidhreacht s\u00f3cmhainn\u00ed \u00ed fond\u00faireacht de bharr b\u00e1is. Sonra\u00edonn an tiomn\u00f3ir ina dhi\u00fascairt dheireanach go nd\u00e9anfar cuid d\u00e1 sh\u00f3cmhainn\u00ed n\u00f3 a sh\u00f3cmhainn\u00ed go l\u00e9ir ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/83537","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=83537"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/83537\/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\/83541"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=83537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=83537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=83537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}