{"id":47869,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/pravo-nekretnina\/porez-na-stjecanje-nekretnina-za-poduzeca\/"},"modified":"2025-11-25T14:19:09","modified_gmt":"2025-11-25T13:19:09","slug":"porez-na-stjecanje-nekretnina-za-poduzeca","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hr\/pravo-nekretnina\/porez-na-stjecanje-nekretnina-za-poduzeca\/","title":{"rendered":"Porez na stjecanje nekretnina za poduze\u0107a"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na promet nekretnina<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Porez na promet nekretnina<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Predmet oporezivanja<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Transakcije stjecanja<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Promjena \u010dlanova dru\u0161tva kod dru\u0161tava koja posjeduju nekretnine<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Ujedinjenje udjela kod dru\u0161tava koja posjeduju nekretnine<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Oslobo\u0111enja od poreza<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Prijenos poduze\u0107a kod obrta ili samostalnog rada<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Prijenosi poduze\u0107a u poljoprivredi i \u0161umarstvu<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Postupci spajanja i sre\u0111ivanja zemlji\u0161ta<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Osnovica za procjenu<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Op\u0107e na\u010delo<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Naknada<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Vrijednost zemlji\u0161ta<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Jedinstvena vrijednost<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Uobi\u010dajena vrijednost<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Porez na promet nekretnina i pristojba za upis<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Porezni dug i porezni du\u017enik<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Uplata poreza na promet nekretnina<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potvrda o nepostojanju poreznih obveza prema \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010cesto postavljana pitanja \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Porez na promet nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Stjecanje zemlji\u0161ta od strane poduze\u0107a ili promjena udjela u dru\u0161tvima koja posjeduju zemlji\u0161te redovito pokre\u0107e porez na stjecanje nekretnina. Rije\u010d je o <strong>porezu na pravni promet<\/strong>, koji se napla\u0107uje pri <strong>prijenosu uz naknadu ili bez naknade<\/strong> <strong>doma\u0107ih zemlji\u0161ta<\/strong> ili odre\u0111enim <strong>dru\u0161tveno-pravnim postupcima<\/strong>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Porez na stjecanje nekretnina je namet koji se pla\u0107a pri stjecanju zemlji\u0161ta ili odre\u0111enih udjela u dru\u0161tvu u Austriji.<\/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\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Koliko ko\u0161ta kupnja zemlji\u0161ta? Sve o porezu na stjecanje nekretnina, neoporezivim iznosima & oslobo\u0111enjima, kompaktno i razumljivo obja\u0161njeno.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Predmet oporezivanja<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na stjecanje nekretnina se pla\u0107a kada se doma\u0107e zemlji\u0161te prenosi u gra\u0111ansko-pravnom smislu. Pritom nije obuhva\u0107eno samo tlo, ve\u0107 i pribor koji je \u010dvrsto povezan s njim. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zemlji\u0161te<\/li>\n\n\n\n<li>Pribor<\/li>\n\n\n\n<li>Prirast<\/li>\n\n\n\n<li>Prava gra\u0111enja<\/li>\n\n\n\n<li>Nadgra\u0111a<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Me\u0111utim, pokretna gospodarska dobra kao \u0161to su ne podlije\u017eu porezu na stjecanje nekretnina:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Strojevi pogona<\/li>\n\n\n\n<li>Ostali inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Transakcije stjecanja<\/h2>\n\n<p class=\"wp-block-paragraph\">Dok za poduze\u0107a vrijede dodatne \u010dinjenice stjecanja, kao \u0161to su promjena \u010dlanova dru\u0161tva ili ujedinjenje udjela, za fizi\u010dke osobe vrijede druga\u010diji propisi. Vi\u0161e informacija o op\u0107im postupcima stjecanja mo\u017eete prona\u0107i na na\u0161oj stranici: <a href=\"https:\/\/harlander-partner.eu\/hr\/pravo-nekretnina\/porez-na-promet-nekretnina\/\">Porez na stjecanje nekretnina.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Promjena \u010dlanova dru\u0161tva kod dru\u0161tava koja posjeduju nekretnine<\/h3>\n\n<p class=\"wp-block-paragraph\">Porez na stjecanje nekretnina nastaje prema <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1. st. 3. GrEStG <\/a>, ako se <strong>unutar sedam godina najmanje 75 % udjela<\/strong> u dru\u0161tvu koje posjeduje nekretnine prenese na <strong>nove \u010dlanove dru\u0161tva<\/strong>. Pritom nije bitno pojedina\u010dno stjecanje. Mjerodavan je onaj postupak kojim se taj prag prvi put prije\u0111e. Od tog trenutka ponovno po\u010dinje te\u0107i sedmogodi\u0161nji rok.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Ujedinjenje udjela kod dru\u0161tava koja posjeduju nekretnine<\/h3>\n\n<p class=\"wp-block-paragraph\">I <strong>ujedinjenje najmanje 75 % udjela<\/strong> u osobnom ili kapitalnom dru\u0161tvu koje posjeduje nekretnine u rukama <strong>jednog stjecatelja ili skupine stjecatelja<\/strong> podlije\u017ee porezu na stjecanje nekretnina. Pritom se ra\u010duna i neposredno i posredno stjecanje udjela. <\/p>\n\n<p class=\"wp-block-paragraph\">Skupina stjecatelja postoji kada su osobe ili dru\u0161tva pod <strong>jedinstvenim vodstvom ili dominantnim utjecajem<\/strong>, primjerice u koncernskim strukturama.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Oslobo\u0111enja od poreza<\/h2>\n\n<p class=\"wp-block-paragraph\">Za poduzetnike vrijede posebne porezne olak\u0161ice pri prijenosu poslovnih zemlji\u0161ta. One bi trebale olak\u0161ati posebice prijenose poduze\u0107a. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Prijenos poduze\u0107a<\/strong> <strong>kod<\/strong> <strong>obrta ili samostalnog rada<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Neoporezivi iznos u visini od <strong>900.000 \u20ac<\/strong> vrijedi za prijenose bez naknade i uz djelomi\u010dnu naknadu. On se mo\u017ee iskoristiti ako: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>prenesena jedinica ostvaruje poslovne prihode,<\/li>\n\n\n\n<li>je stjecatelj fizi\u010dka osoba,<\/li>\n\n\n\n<li>se prijenos vr\u0161i zbog starosti, smrti ili trajnog gubitka radne sposobnosti, i<\/li>\n\n\n\n<li>se prenosi najmanje 25 % poduze\u0107a.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Neoporezivi iznos se mora alikvotno raspodijeliti na dio bez naknade. Dodatno je porez za ovaj dio bez naknade ograni\u010den na <strong>0,5 % vrijednosti zemlji\u0161ta<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Prijenosi poduze\u0107a u poljoprivredi i \u0161umarstvu<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Ovdje neoporezivi iznos iznosi <strong>365.000 \u20ac.<\/strong> Pretpostavke u biti odgovaraju onima za obrtni\u010dka poduze\u0107a, pri \u010demu prenesena imovina mora ostvarivati prihode od poljoprivrede i \u0161umarstva.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Postupci spajanja i sre\u0111ivanja zemlji\u0161ta<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Pri prijenosu poljoprivrednog ili \u0161umskog zemlji\u0161ta u sklopu slu\u017ebeno odobrenog postupka sre\u0111ivanja ili spajanja zemlji\u0161ta ne pla\u0107a se porez na stjecanje nekretnina, pod uvjetom da postoji odgovaraju\u0107a odluka poljoprivrednog tijela, za koju je vezana porezna uprava.<\/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\">Osnovica za procjenu<\/h2>\n\n<p class=\"wp-block-paragraph\">Koliko visok \u0107e biti porez na stjecanje nekretnina ovisi o takozvanoj <strong>osnovici za obra\u010dun poreza<\/strong>. Pritom je odlu\u010duju\u0107e radi li se o <g id=\"gid_1\">zemlji\u0161tu osnovne imovine<\/g> ili o <g id=\"gid_2\">poljoprivrednom i \u0161umskom zemlji\u0161tu<\/g>. Za poduze\u0107a i privatne osobe u osnovi vrijede ista pravila, uz specifi\u010dna odstupanja kod odre\u0111enih postupaka stjecanja.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Op\u0107e na\u010delo<\/h3>\n\n<p class=\"wp-block-paragraph\">U pravilu se porez na stjecanje nekretnina izra\u010dunava prema <strong>naknadi<\/strong>, dakle stvarnoj vrijednosti pla\u0107enog iznosa. U posebnim slu\u010dajevima, primjerice kod prijenosa bez naknade ili stjecanja unutar obitelji, <strong>nije naknada<\/strong>, ve\u0107 pau\u0161alna <strong>vrijednost zemlji\u0161ta<\/strong>, <strong>jedinstvena vrijednost<\/strong> ili <strong>uobi\u010dajena vrijednost<\/strong> koju treba uzeti u obzir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Naknada<\/h3>\n\n<p class=\"wp-block-paragraph\">Naknada obuhva\u0107a <strong>sve \u0161to stjecatelj tro\u0161i<\/strong> kako bi dobio zemlji\u0161te.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Vrijednost zemlji\u0161ta<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Vrijednost zemlji\u0161ta<\/strong> je tada mjerodavna, ako se <strong>ne daje naknada ili samo vrlo mala naknada<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Jedinstvena vrijednost<\/h3>\n\n<p class=\"wp-block-paragraph\">Kod <strong>poljoprivrednih i \u0161umskih zemlji\u0161ta<\/strong> ne uzima se u obzir vrijednost zemlji\u0161ta, ve\u0107 <strong>jedinstvena vrijednost<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Uobi\u010dajena vrijednost<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Uobi\u010dajena vrijednost<\/strong> se kao osnovica za obra\u010dun poreza uzima ili <strong>dobrovoljno<\/strong>, ako je dokazano ni\u017ea od vrijednosti zemlji\u0161ta, ili <strong>obvezno<\/strong>, ako zemlji\u0161te pripada imovini <strong>dru\u0161tva za nekretnine<\/strong>, pri \u010demu ovo posljednje vrijedi ako se nekretnine <strong>ne koriste za vlastite poslovne svrhe<\/strong>, ve\u0107 se <strong>uglavnom iznajmljuju ili prodaju<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Porez na promet nekretnina i pristojba za upis<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na stjecanje nekretnina u osnovi iznosi <strong>3,5 %<\/strong> <strong>osnovice za obra\u010dun poreza<\/strong>, kod prijenosa bez naknade, posebice u obiteljskom krugu, primjenjuje se stupnjevani tarifni sustav. Dodatno se pla\u0107a <strong>naknada od 1,1 % za upis u zemlji\u0161ne knjige<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Porezni dug i porezni du\u017enik<\/h2>\n\n<p class=\"wp-block-paragraph\">Porezna obveza nastaje \u010dim se zaklju\u010di oporezivi postupak stjecanja, primjerice potpisivanjem ugovora o stjecanju udjela.<\/p>\n\n<p class=\"wp-block-paragraph\">Kod promjene \u010dlanova dru\u0161tva, dru\u0161tvo koje posjeduje nekretnine <strong>samo je porezni du\u017enik<\/strong>.<br\/>Kod ujedinjenja udjela, s druge strane, odgovara <strong>ona osoba<\/strong> ili skupina stjecatelja, u \u010dijim rukama se <strong>ujedini najmanje 75 % udjela<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Uplata poreza na promet nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na stjecanje nekretnina se pla\u0107a ili predajom <strong>izjave o porezu<\/strong> ili <strong>samostalnim obra\u010dunom<\/strong> od strane javnog bilje\u017enika ili odvjetnika putem FinanzOnline. U oba slu\u010daja prijava se mora izvr\u0161iti <strong>najkasnije do 15. dana drugog sljede\u0107eg mjeseca<\/strong> nakon nastanka porezne obveze. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Potvrda o nepostojanju poreznih obveza prema \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Porezna uprava izdaje <strong>potvrdu o nepostojanju poreznih obveza<\/strong> prema <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 160 BAO<\/a>. Time porezna uprava potvr\u0111uje da je porez na stjecanje nekretnina u potpunosti i ispravno pla\u0107en ili da se takav ne pla\u0107a. <\/p>\n\n<p class=\"wp-block-paragraph\">Ova potvrda je preduvjet da <strong>zemlji\u0161noknji\u017eni sud upi\u0161e prijenos vlasni\u0161tva<\/strong>. Bez ove potvrde postupak zemlji\u0161ne knjige se prekida. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/h2>\n\n<p class=\"wp-block-paragraph\">Upravo kod prijenosa poslovnih zemlji\u0161ta, preoblikovanja ili prijenosa udjela, porez na stjecanje nekretnina je slo\u017eena tema s visokim rizikom. Pogre\u0161ne procjene brzo dovode do znatnih dodatnih tro\u0161kova ili do naknadne naplate poreza. Precizna pravna podr\u0161ka se stoga isplati, stru\u010dno i financijski.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Besplatne prve konzultacije\"><span class=\"mr-cta-link-normal\">Sada odaberite \u017eeljeni termin:<\/span><span class=\"mr-cta-link-bold\">Besplatne prve konzultacije<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010cesto postavljana pitanja \u2013 FAQ<\/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\">Kada poduze\u0107a pla\u0107aju porez na stjecanje nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Porez na stjecanje nekretnina ne nastaje samo kod izravne kupnje zemlji\u0161ta, ve\u0107 i kod dru\u0161tveno-pravnih postupaka. To uklju\u010duje posebice promjenu \u010dlanova dru\u0161tva i ujedinjenje udjela. <\/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\">Koliko iznosi porez na stjecanje nekretnina kod poduze\u0107a?<\/span><\/div><div class=\"uagb-faq-content\"><p>Redovita porezna stopa iznosi 3,5 % osnovice za obra\u010dun poreza. Za prijenose poduze\u0107a bez naknade ili uz djelomi\u010dnu naknadu mogu se primijeniti neoporezivi iznosi kao i povla\u0161tena porezna stopa od 0,5 % za dio bez naknade. <\/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\">Tko je porezni du\u017enik kod prijenosa udjela i ujedinjenja udjela?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kod promjene \u010dlanova dru\u0161tva porezna obveza poga\u0111a samo dru\u0161tvo koje posjeduje nekretnine. Kod ujedinjenja udjela, s druge strane, odgovara ona osoba ili skupina stjecatelja, u \u010dijim rukama se udjeli ujedinjuju. <\/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\">Kada nastaje porezna obveza kod poreza na stjecanje nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Porezna obveza u osnovi nastaje zaklju\u010denjem obveznog posla, dakle \u010dim se ugovorne strane dogovore o predmetu kupnje i kupovnoj cijeni.<\/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\">Koja oslobo\u0111enja vrijede za poduze\u0107a?<\/span><\/div><div class=\"uagb-faq-content\"><p>Poduze\u0107a profitiraju posebice od neoporezivih iznosa kod prijenosa poduze\u0107a: 900.000 \u20ac kod obrtni\u010dke djelatnosti i 365.000 \u20ac kod poljoprivredne i \u0161umarske namjene.<\/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\">\u0160to donosi odvjetni\u010dka podr\u0161ka kod postupaka koji podlije\u017eu porezu na stjecanje nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Temeljita pravna provjera poma\u017ee da se pravodobno prepoznaju oslobo\u0111enja, izbjegnu rizici i optimizira porezno optere\u0107enje, posebice kod slo\u017eenih dru\u0161tvenih struktura ili preoblikovanja, odlu\u010duju\u0107a prednost.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Porez na promet nekretnina Stjecanje zemlji\u0161ta od strane poduze\u0107a ili promjena udjela u dru\u0161tvima koja posjeduju zemlji\u0161te redovito pokre\u0107e porez na stjecanje nekretnina. Rije\u010d je o porezu na pravni promet, &#8230;","protected":false},"author":1,"featured_media":47872,"parent":45425,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[879],"tags":[],"class_list":["post-47869","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo"],"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":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/hr\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Porez na promet nekretnina Stjecanje zemlji\u0161ta od strane poduze\u0107a ili promjena udjela u dru\u0161tvima koja posjeduju zemlji\u0161te redovito pokre\u0107e porez na stjecanje nekretnina. Rije\u010d je o porezu na pravni promet, ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/47869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/comments?post=47869"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/47869\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/45425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media\/47872"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media?parent=47869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/categories?post=47869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/tags?post=47869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}