{"id":48626,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/nasljedno-pravo-skrb\/porez-na-darove\/"},"modified":"2025-11-25T14:26:25","modified_gmt":"2025-11-25T13:26:25","slug":"porez-na-darove","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hr\/nasljedno-pravo-skrb\/porez-na-darove\/","title":{"rendered":"Porez na darove"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Porez na darove<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Porez na darove<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Ukidanje poreza na darove<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Porez na stjecanje nekretnina kod darovanja nekretnina<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Obveza prijave<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Imovina podlo\u017ena prijavi<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">Op\u0107a obveza prijave<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Pove\u0107ani limit za \u010dlanove obitelji<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Procjena dara<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Krug osoba obveznih prijaviti<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sankcije u slu\u010daju kr\u0161enja<\/a><\/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-schenkungssteuer\">Porez na darove<\/h2>\n\n<p class=\"wp-block-paragraph\">Porez na darove bio je desetlje\u0107ima instrument oporezivanja u Austriji kada se imovina besplatno prenosila s jedne osobe na drugu. Trebao je osigurati da se i besplatni prijenosi novca, nekretnina ili vrijednosnih papira porezno evidentiraju. S 1. kolovozom 2008. ukinut je porez na darove. Ipak, i danas postoje va\u017ene obveze koje se moraju po\u0161tivati pri svakom darovanju.   <\/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\">U Austriji vi\u0161e ne postoji porez na darove. Ipak, drugi porezi kao \u0161to su porez na stjecanje nekretnina ili zakonska obveza prijave mogu postati relevantni. <\/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\/Schenkungssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"U Austriji vi\u0161e ne postoji porez na darove. Me\u0111utim, obratite pozornost na obveze prijave i porez na stjecanje nekretnina kod nekretnina.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Ukidanje poreza na darove<\/h2>\n\n<p class=\"wp-block-paragraph\">Od 2008. u Austriji se vi\u0161e ne pla\u0107a porez na darove. Time su \u010dista nov\u010dana darovanja izme\u0111u roditelja i djece ili izme\u0111u supru\u017enika u osnovi oslobo\u0111ena poreza. Ovaj razvoj razlikuje Austriju od mnogih drugih europskih dr\u017eava u kojima porezi na darove i dalje postoje. Unato\u010d tome, korisnici ne smiju pretpostaviti da \u0107e svaki prijenos imovine ostati \u201ebez poreza i posljedica\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\">Porez na stjecanje nekretnina kod darovanja nekretnina<\/h2>\n\n<p class=\"wp-block-paragraph\">\u010cim netko daruje nekretnine, porezna uprava napla\u0107uje porez na stjecanje nekretnina i izra\u010dunava ga prema takozvanoj vrijednosti zemlji\u0161ta.<\/p>\n\n<p class=\"wp-block-paragraph\">Porezna uprava time porezno evidentira i besplatne prijenose nekretnina i po potrebi dodatno napla\u0107uje tro\u0161kove upisa u zemlji\u0161ne knjige.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/hr\/pravo-nekretnina\/porez-na-promet-nekretnina\/\">Vi\u0161e o temi poreza na stjecanje nekretnina pro\u010ditajte ovdje:<\/a><\/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-anzeigepflicht\">Obveza prijave<\/h2>\n\n<p class=\"wp-block-paragraph\">Obveza prijave vrijedi samo za <strong>darove me\u0111u \u017eivima<\/strong> kao i za <strong>namjenske donacije me\u0111u \u017eivima<\/strong> (npr. kada je darovanje vezano uz odre\u0111eni uvjet).<br\/><strong>Nisu obuhva\u0107eni<\/strong> darovi za slu\u010daj smrti i prijenosi zemlji\u0161ta. Za zemlji\u0161ta se pla\u0107a porez na stjecanje nekretnina, tako da tamo postoji zasebna obveza prijave. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Imovina podlo\u017ena prijavi<\/h3>\n\n<p class=\"wp-block-paragraph\">Obveza prijave postoji osobito kod:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Gotovina<\/li>\n\n\n\n<li>Potra\u017eivanja kapitala (\u0161tedne knji\u017eice, obveznice, zajmovi)<\/li>\n\n\n\n<li>Udjeli u kapitalnim i osobnim dru\u0161tvima (d.o.o., d.d., j.t.d., k.d.)<\/li>\n\n\n\n<li>Sudjelovanja kao tihi ortaci<\/li>\n\n\n\n<li>Poduze\u0107a ili dijelovi poduze\u0107a (uklj. poljoprivredu i \u0161umarstvo)<\/li>\n\n\n\n<li>Pokretna imovina kao \u0161to su motorna vozila, nakit, drago kamenje, brodovi<\/li>\n\n\n\n<li>Nematerijalna imovina kao \u0161to su autorska prava, koncesije, prava stanovanja i u\u017eivanja plodova ili vau\u010deri za robu<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">Op\u0107a obveza prijave<\/h3>\n\n<p class=\"wp-block-paragraph\">Tko daruje takvu imovinu, mora je prijaviti poreznoj upravi \u010dim vrijednost unutar pet godina dosegne <strong>15.000 \u20ac<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Pove\u0107ani limit za \u010dlanove obitelji<\/h3>\n\n<p class=\"wp-block-paragraph\">Izme\u0111u bliskih \u010dlanova obitelji (npr. roditelji, djeca, supru\u017enici, bra\u0107a i sestre, djedovi i bake, unuci, ujaci, tetke, ne\u0107aci, ne\u0107akinje, ro\u0111aci, tazbina, \u017eivotni partneri zajedno s njihovom djecom) limit iznosi <strong>50.000 \u20ac godi\u0161nje<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Izra\u010dun se vr\u0161i po paru darovatelj-primatelj dara. Vi\u0161e darova iste osobe istoj osobi se zbrajaju. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Procjena dara<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>O\u010dite vrijednosti<\/strong> kao \u0161to su gotovina, dionice ili \u0161tedne knji\u017eice se izravno navode.<\/li>\n\n\n\n<li><strong>Neo\u010dite vrijednosti<\/strong> (npr. rabljeni predmeti) se mogu procijeniti \u2013 procjena nije potrebna.<\/li>\n\n\n\n<li>\u010cak i kod poduze\u0107a ili udjela u dru\u0161tvima dovoljna je procjena uobi\u010dajene vrijednosti, procjena poduze\u0107a nije potrebna.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Rokovi i postupci<\/h3>\n\n<p class=\"wp-block-paragraph\">Prijava se mora izvr\u0161iti <strong>unutar tri mjeseca<\/strong>. Mjerodavno je stjecanje kojim se prvi put prekora\u010duje grani\u010dna vrijednost.<br\/>Prijava se u pravilu vr\u0161i putem <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\">Izuze\u0107a od obveze prijave<\/h2>\n\n<p class=\"wp-block-paragraph\">Ne mora se prijaviti svaka donacija. Izuzeta su osobito: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>uobi\u010dajeni prigodni darovi (npr. ro\u0111endanski ili maturalni darovi do 1.000 \u20ac godi\u0161nje)<\/li>\n\n\n\n<li>ku\u0107anski predmeti, odje\u0107a i predmeti za uporabu<\/li>\n\n\n\n<li>donacije za stambene svrhe izme\u0111u supru\u017enika do odre\u0111ene veli\u010dine stana<\/li>\n\n\n\n<li>donacije neprofitnim organizacijama<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Za nekretnine ne postoji zasebna obveza prijave, jer porezna uprava automatski dobiva saznanja putem poreza na stjecanje nekretnina.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Krug osoba obveznih prijaviti<\/h3>\n\n<p class=\"wp-block-paragraph\">Obvezni prijaviti su:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>darovatelj i primatelj dara,<\/li>\n\n\n\n<li>optere\u0107ena osoba kod namjenskih donacija,<\/li>\n\n\n\n<li>kao i javni bilje\u017enici ili odvjetnici, ako sudjeluju u darovanju.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Dovoljno je da jedna od obveznih osoba pravodobno podnese prijavu, \u010dime se ukida obveza prijave za ostale.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sankcije u slu\u010daju kr\u0161enja<\/h2>\n\n<p class=\"wp-block-paragraph\">Ako se prijava ne izvr\u0161i, mo\u017ee do\u0107i do <strong>prebacivanja tereta dokazivanja<\/strong>: Porezna uprava tada pretpostavlja da se ne radi o darovanju, a doti\u010dna osoba mora dokazati suprotno.<br\/>U slu\u010daju namjernog neprijavljivanja prijeti <strong>nov\u010dana kazna do 10 % uobi\u010dajene vrijednosti<\/strong> darovanja.<br\/> <strong>Samoprijava<\/strong> unutar jedne godine nakon isteka tromjese\u010dnog roka ima osloba\u0111aju\u0107i u\u010dinak, ako se propu\u0161tena prijava naknadno izvr\u0161i.<\/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=\"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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti uz odvjetni\u010dku podr\u0161ku<\/h2>\n\n<p class=\"wp-block-paragraph\">Na\u0161 specijalizirani ured pravodobno ispunjava sve obveze, precizno izra\u010dunava porezne u\u010dinke i oblikuje ugovore tako da se va\u0161i interesi najbolje \u0161tite. Pratimo vas kroz cijeli proces, od prve analize do provedbe, i osiguravamo da ne propustite rokove ili obveze prijave. <\/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-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\">Postoji li u Austriji jo\u0161 uvijek porez na darove?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Od 2008. u Austriji vi\u0161e ne postoji porez na darove. Ipak, odre\u0111ena darovanja se moraju prijaviti poreznoj upravi, a za nekretnine se pla\u0107a porez na stjecanje nekretnina.  <\/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\">Kada se darovanje mora prijaviti poreznoj upravi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prijava je potrebna ako pokretna imovina kao \u0161to su gotovina, nakit ili udjeli u dru\u0161tvu unutar pet godina prema\u0161uju vrijednost od 15.000 \u20ac. Za darovanja me\u0111u \u010dlanovima obitelji vrijedi limit od 50.000 \u20ac godi\u0161nje. <\/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\">Koja su darovanja oslobo\u0111ena obveze prijave?<\/span><\/div><div class=\"uagb-faq-content\"><p>Oslobo\u0111eni su uobi\u010dajeni prigodni darovi do 1.000 \u20ac (npr. ro\u0111endani, vjen\u010danja), ku\u0107anski predmeti, odje\u0107a, odre\u0111ene stambene donacije izme\u0111u supru\u017enika kao i darovanja neprofitnim organizacijama.<\/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\">Moraju li se prijaviti darovanja nekretnina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Zemlji\u0161ta nisu podlo\u017ena prijavi prema Zakonu o prijavi darova, jer ih porezna uprava automatski evidentira putem poreza na stjecanje nekretnina. <\/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\">Koje kazne prijete u slu\u010daju neprijavljivanja darovanja?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tko ne prijavi darovanje koje podlije\u017ee prijavi, riskira nov\u010danu kaznu do 10 % uobi\u010dajene vrijednosti. Dodatno mo\u017ee do\u0107i do prebacivanja tereta dokazivanja. Samoprijava unutar jedne godine mo\u017ee imati osloba\u0111aju\u0107i u\u010dinak.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Porez na darove Porez na darove bio je desetlje\u0107ima instrument oporezivanja u Austriji kada se imovina besplatno prenosila s jedne osobe na drugu. Trebao je osigurati da se i besplatni &#8230;","protected":false},"author":25,"featured_media":48628,"parent":43549,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[797],"tags":[],"class_list":["post-48626","page","type-page","status-publish","has-post-thumbnail","hentry","category-nasljedno-pravo-skrb"],"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\/hr\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Porez na darove Porez na darove bio je desetlje\u0107ima instrument oporezivanja u Austriji kada se imovina besplatno prenosila s jedne osobe na drugu. Trebao je osigurati da se i besplatni ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/48626","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/comments?post=48626"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/48626\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/43549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media\/48628"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media?parent=48626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/categories?post=48626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/tags?post=48626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}