{"id":48688,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/nasljedno-pravo-skrb\/zaklada-po-smrti\/"},"modified":"2025-11-25T14:26:51","modified_gmt":"2025-11-25T13:26:51","slug":"zaklada-po-smrti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hr\/nasljedno-pravo-skrb\/zaklada-po-smrti\/","title":{"rendered":"Zaklada po smrti"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Zaklada po smrti<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Zaklada po smrti<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Osnivanje zaklade po smrti<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minimalni sadr\u017eaj osniva\u010dkog akta zaklade<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">U\u010dinci za korisnike i nasljednike<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonomska perspektiva<\/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-stiftung-von-todes-wegen\">Zaklada po smrti<\/h2>\n\n<p class=\"wp-block-paragraph\">Zaklada po smrti poseban je oblik naslje\u0111ivanja imovine. Ostavitelj u svojoj oporuci odre\u0111uje da se dio ili cjelokupna njegova imovina posveti zakladi. Ova zaklada stupa na snagu tek nakon smrti osniva\u010da. U pravilu se radi o <strong>privatnoj zakladi u smislu <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Zakona o privatnim zakladama (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Osnivanje se vr\u0161i <strong>oporavnom izjavom o osnivanju zaklade<\/strong>, koja se mora sastaviti u obliku javnobilje\u017eni\u010dkog akta. Za razliku od zaklade za \u017eivota, oporu\u010dnom izjavom ne nastaje pre-zaklada. Umjesto toga, osnivanje je <strong>odgodno uvjetovano<\/strong> smr\u0107u osniva\u010da.  <\/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\">Zaklada po smrti zna\u010di da ostavitelj u svojoj oporuci posve\u0107uje imovinu zakladi koja nastaje tek nakon njegove smrti.<\/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=\"Zaklada po smrti: Osnivanje putem oporuke, porezne posljedice i ura\u010dunavanje obveznog dijela obja\u0161njeni na pravno siguran na\u010din.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Osnivanje zaklade po smrti<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>U\u010dinkovitost<\/strong>: Zaklada postaje pravno sposobna tek odgovaraju\u0107im upravnim ili sudskim aktom (odobrenje ili upis u sudski registar).<\/li>\n\n\n\n<li><strong>Putem oporuke<\/strong>: Ostavitelj imenuje zakladu nasljednikom ili primateljem legata.<\/li>\n\n\n\n<li><strong>Formalni propisi<\/strong>: Za privatnu zakladu obvezan je javnobilje\u017eni\u010dki akt i moraju se po\u0161tivati minimalni sadr\u017eaji osniva\u010dkog akta zaklade.<\/li>\n\n\n\n<li><strong>Posebnost<\/strong>: Nema pre-zaklade, ve\u0107 odgodni uvjet smr\u0107u.<\/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\">Minimalni sadr\u017eaj osniva\u010dkog akta zaklade<\/h2>\n\n<p class=\"wp-block-paragraph\">Osobito sljede\u0107e to\u010dke moraju biti sadr\u017eane u oporuci:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Posve\u0107enje imovine<\/strong> <\/li>\n\n\n\n<li><strong>Svrha zaklade<\/strong> <\/li>\n\n\n\n<li><strong>Korisnici<\/strong>: ili konkretne osobe ili tijelo koje ih odre\u0111uje; ne primjenjuje se ako je op\u0107a javnost korisnik <\/li>\n\n\n\n<li><strong>Naziv i sjedi\u0161te<\/strong> privatne zaklade <\/li>\n\n\n\n<li><strong>Podaci o osniva\u010du<\/strong>: ime, adresa, datum ro\u0111enja<\/li>\n\n\n\n<li><strong>Odre\u0111ivanje trajanja<\/strong>: osnivanje na odre\u0111eno ili neodre\u0111eno vrijeme<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Porezni aspekti<\/h2>\n\n<p class=\"wp-block-paragraph\">Prilikom prijenosa imovine na privatnu zakladu, moraju se uzeti u obzir razli\u010dite porezne posljedice. U na\u010delu, svako besplatno davanje optere\u0107eno je <strong>porezom na osnivanje zaklade od 2,5 %<\/strong>. Ako do\u0111e do uno\u0161enja nekretnina, dodatno nastaju <strong>porez na promet nekretnina od 3,5 %<\/strong> kao i <strong>pristojba za upis u zemlji\u0161ne knjige od 1,1 %<\/strong>. Me\u0111utim, pod odre\u0111enim uvjetima optere\u0107enje mo\u017ee biti znatno ve\u0107e: Ako ne postoji zaklada usporediva sa Zakonom o privatnim zakladama ili se primjenjuju posebne iznimke, naknada iznosi <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Va\u017ena iznimka postoji za <strong>kona\u010dno oporezovanu kapitalnu imovinu<\/strong>, koja je posve\u0107ena privatnoj zakladi po smrti. Ona je oslobo\u0111ena poreza na osnivanje zaklade. Me\u0111utim, <strong>udjeli u kapitalnim dru\u0161tvima<\/strong> ne podlije\u017eu poreznoj oslobo\u0111enju, ako se na prihode povezane s njima primjenjuje posebna porezna stopa od 27,5 %.  <\/p>\n\n<p class=\"wp-block-paragraph\">Za osniva\u010dice i osniva\u010de to zna\u010di da i vrsta i sastav posve\u0107ene imovine odlu\u010duju\u0107e utje\u010du na porezno optere\u0107enje. Stoga je pa\u017eljivo pravno i porezno planiranje neophodno kako bi se na najbolji mogu\u0107i na\u010din postigla \u017eeljena svrha zaklade. <\/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-auswirkungen-fur-begunstigte-und-erben\">U\u010dinci za korisnike i nasljednike<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nema dvostrukog ura\u010dunavanja<\/strong>: Ne uzima se dvostruko u obzir je li imovina posve\u0107ena zakladi ili je istovremeno dodijeljen status korisnika. Mjerodavna je samo stvarno posve\u0107ena imovina. <\/li>\n\n\n\n<li><strong>Isplate<\/strong>: Sve isplate koje je korisnik primio do smrti ostavitelja i koje \u0107e primiti nakon smrti, moraju se pribrojiti.<\/li>\n\n\n\n<li><strong>Nesigurnost u pogledu budu\u0107ih isplata<\/strong>: Osobe s pravom na obvezni dio moraju ura\u010dunati i procijenjene budu\u0107e isplate, \u010dak i ako one pravno nisu provedive.<\/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\">Ekonomska perspektiva<\/h2>\n\n<p class=\"wp-block-paragraph\">Osim klasi\u010dnih davanja privatnoj zakladi, u izra\u010dunu obveznog dijela mogu igrati ulogu i ekonomska premje\u0161tanja imovine. To osobito uklju\u010duje propise o naslje\u0111ivanju u ugovorima o dru\u0161tvu, koji pogoduju odre\u0111enim osobama, kao i davanja stranim zakladama. Sudska praksa obuhva\u0107a i usporedive aran\u017emane, kod kojih se ekonomski doga\u0111a jednostrano pogodovanje. Odlu\u010duju\u0107a je uvijek ekonomska perspektiva: Mjerodavna nije samo formalna struktura prijenosa imovine, ve\u0107 i njezin stvarni u\u010dinak na polo\u017eaj osoba s pravom na obvezni dio.   <\/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\">Osnivanje zaklade po smrti je slo\u017eeno i povezano s brojnim pravnim i poreznim zamkama. Ve\u0107 male formalne pogre\u0161ke mogu dovesti do ni\u0161tavosti oporuke. Isto tako, mogu zaprijetiti porezni nedostaci ako osnivanje ili namjena nisu to\u010dno oblikovani.  <\/p>\n\n<p class=\"wp-block-paragraph\">Specijalizirani odvjetni\u010dki ured poput na\u0161eg poma\u017ee Vam pri tome,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>da <strong>pravno sigurno osnivanje<\/strong> zaklade izvr\u0161ite,<\/li>\n\n\n\n<li>da <strong>porezno optere\u0107enje optimizirate<\/strong>,<\/li>\n\n\n\n<li>da <strong>\u017eeljenu namjenu<\/strong> imovine osigurate i<\/li>\n\n\n\n<li>da zakladu u svim potrebnim registrima upi\u0161ete.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Time dobivate sigurnost da \u0107e se Va\u0161a posljednja volja pravno i ekonomski provesti na najbolji mogu\u0107i na\u010din.<\/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-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\">Kada nastaje zaklada po smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zaklada postaje pravno sposobna tek smr\u0107u osniva\u010da i naknadnim upisom u sudski registar, odnosno odobrenjem od strane nadle\u017enog tijela. Prije smrti ne postoji pre-zaklada. <\/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\">Koje podatke mora sadr\u017eavati osniva\u010dki akt zaklade?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obvezni su posve\u0107enje imovine, svrha zaklade, korisnici, naziv i sjedi\u0161te zaklade, podaci o osniva\u010du te odre\u0111ivanje trajanja.<\/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\">Kako se davanja privatnoj zakladi uzimaju u obzir pri obveznom dijelu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Od 2017. godine posve\u0107enja imovine i status korisnika smatraju se darovima koji podlije\u017eu ura\u010dunavanju. Osobe s pravom na obvezni dio moraju ura\u010dunati isplate na svoj obvezni dio vremenski neograni\u010deno. <\/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\">Koji se porezi pla\u0107aju pri prijenosu na zakladu?<\/span><\/div><div class=\"uagb-faq-content\"><p>U na\u010delu 2,5 % poreza na osnivanje zaklade. Za nekretnine dodatno 3,5 % poreza na promet nekretnina i 1,1 % pristojbe za upis u zemlji\u0161ne knjige. U posebnim slu\u010dajevima optere\u0107enje se pove\u0107ava na 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\">Postoje li porezno oslobo\u0111ena davanja zakladi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Kona\u010dno oporezovana kapitalna imovina je porezno oslobo\u0111ena, izuzeti su udjeli u kapitalnim dru\u0161tvima, ako se na prihode primjenjuje posebna porezna stopa od 27,5 %. <\/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\">Mo\u017ee li zaklada po smrti isklju\u010diti zahtjeve za obvezni dio?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Sama zaklada nije prikladna za izbjegavanje zahtjeva za obvezni dio. Samo odricanjem od obveznog dijela ili posebnim nasljednim propisima mo\u017ee se posti\u0107i u\u010dinkovito odvajanje.  <\/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\">Koje prednosti nudi zaklada po smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ona omogu\u0107uje dugoro\u010dno osiguranje obiteljske imovine, skrb za \u010dlanove obitelji te provedbu dobrotvornih ili osobnih svrha kroz generacije.<\/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\">Tko mo\u017ee osnovati zakladu po smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zakladu po smrti mo\u017ee osnovati isklju\u010divo fizi\u010dka osoba kao osniva\u010d. Kod ovog oblika dopu\u0161ten je samo jedan osniva\u010d. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Zaklada po smrti Zaklada po smrti poseban je oblik naslje\u0111ivanja imovine. Ostavitelj u svojoj oporuci odre\u0111uje da se dio ili cjelokupna njegova imovina posveti zakladi. Ova zaklada stupa na snagu &#8230;","protected":false},"author":25,"featured_media":48690,"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-48688","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\/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\/hr\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Zaklada po smrti Zaklada po smrti poseban je oblik naslje\u0111ivanja imovine. Ostavitelj u svojoj oporuci odre\u0111uje da se dio ili cjelokupna njegova imovina posveti zakladi. Ova zaklada stupa na snagu ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/48688","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=48688"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/pages\/48688\/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\/48690"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/media?parent=48688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/categories?post=48688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hr\/wp-json\/wp\/v2\/tags?post=48688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}