{"id":48682,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/oroklesi-jog-vagyonrendezes\/vegrendeleti-alapitvany\/"},"modified":"2025-11-25T14:26:50","modified_gmt":"2025-11-25T13:26:50","slug":"vegrendeleti-alapitvany","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hu\/oroklesi-jog-vagyonrendezes\/vegrendeleti-alapitvany\/","title":{"rendered":"V\u00e9grendeleti alap\u00edtv\u00e1ny"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>V\u00e9grendeleti alap\u00edtv\u00e1ny<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">V\u00e9grendeleti alap\u00edtv\u00e1ny<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">V\u00e9grendeleti alap\u00edtv\u00e1ny l\u00e9trehoz\u00e1sa<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Az alap\u00edt\u00f3 okirat minim\u00e1lis tartalma<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">K\u00f6vetkezm\u00e9nyek a kedvezm\u00e9nyezettek \u00e9s \u00f6r\u00f6k\u00f6s\u00f6k sz\u00e1m\u00e1ra<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Gazdas\u00e1gi szempont\u00fa megk\u00f6zel\u00edt\u00e9s<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Az \u00d6n el\u0151nyei \u00fcgyv\u00e9di seg\u00edts\u00e9ggel<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Gyakran ism\u00e9telt k\u00e9rd\u00e9sek \u2013 GYIK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-stiftung-von-todes-wegen\">V\u00e9grendeleti alap\u00edtv\u00e1ny<\/h2>\n\n<p class=\"wp-block-paragraph\">A v\u00e9grendeleti alap\u00edtv\u00e1ny a vagyon\u00e1truh\u00e1z\u00e1s k\u00fcl\u00f6nleges form\u00e1ja. Az \u00f6r\u00f6khagy\u00f3 v\u00e9grendelet\u00e9ben \u00fagy rendelkezik, hogy vagyon\u00e1nak egy r\u00e9sze vagy eg\u00e9sze egy alap\u00edtv\u00e1ny c\u00e9lj\u00e1ra rendeltetik. Ez az alap\u00edtv\u00e1ny csak az alap\u00edt\u00f3 hal\u00e1la ut\u00e1n l\u00e9p hat\u00e1lyba. Ez rendszerint a <strong>mag\u00e1nalap\u00edtv\u00e1ny<\/strong> <a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>mag\u00e1nalap\u00edtv\u00e1nyokr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (PSG)<\/strong><\/a> \u00e9rtelm\u00e9ben vett.   <\/p>\n\n<p class=\"wp-block-paragraph\">A l\u00e9trehoz\u00e1s egy <strong>v\u00e9grendeleti alap\u00edtv\u00e1nyi nyilatkozattal<\/strong> t\u00f6rt\u00e9nik, amelyet k\u00f6zjegyz\u0151i okirat form\u00e1j\u00e1ban kell elk\u00e9sz\u00edteni. Az \u00e9l\u0151k k\u00f6z\u00f6tti alap\u00edtv\u00e1nyt\u00f3l elt\u00e9r\u0151en a v\u00e9grendeleti nyilatkozat r\u00e9v\u00e9n nem j\u00f6n l\u00e9tre el\u0151zetes alap\u00edtv\u00e1ny. Sokkal ink\u00e1bb az alap\u00edt\u00e1s az alap\u00edt\u00f3 hal\u00e1l\u00e1val <strong>felf\u00fcggeszt\u0151 felt\u00e9telhez k\u00f6t\u00f6tt<\/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\">A v\u00e9grendeleti alap\u00edtv\u00e1ny azt jelenti, hogy az \u00f6r\u00f6khagy\u00f3 v\u00e9grendelet\u00e9ben egy alap\u00edtv\u00e1nynak szentel vagyont, amely csak a hal\u00e1la ut\u00e1n j\u00f6n l\u00e9tre.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"V\u00e9grendeleti alap\u00edtv\u00e1ny: L\u00e9trehoz\u00e1s v\u00e9grendelettel, ad\u00f3z\u00e1si k\u00f6vetkezm\u00e9nyek \u00e9s k\u00f6telesr\u00e9sz besz\u00e1m\u00edt\u00e1sa jogilag biztons\u00e1gosan magyar\u00e1zva.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">V\u00e9grendeleti alap\u00edtv\u00e1ny l\u00e9trehoz\u00e1sa<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hat\u00e1lybal\u00e9p\u00e9s<\/strong>: Az alap\u00edtv\u00e1ny csak a megfelel\u0151 hat\u00f3s\u00e1gi vagy b\u00edr\u00f3s\u00e1gi aktussal (j\u00f3v\u00e1hagy\u00e1s, illetve c\u00e9gjegyz\u00e9kbe val\u00f3 bejegyz\u00e9s) v\u00e1lik jogk\u00e9pess\u00e9.<\/li>\n\n\n\n<li><strong>V\u00e9grendelettel<\/strong>: Az \u00f6r\u00f6khagy\u00f3 az alap\u00edtv\u00e1nyt \u00f6r\u00f6k\u00f6sk\u00e9nt vagy hagyom\u00e1nyosk\u00e9nt jel\u00f6li meg.<\/li>\n\n\n\n<li><strong>Alaki k\u00f6vetelm\u00e9nyek<\/strong>: Mag\u00e1nalap\u00edtv\u00e1ny eset\u00e9n k\u00f6telez\u0151 a k\u00f6zjegyz\u0151i okirat, \u00e9s be kell tartani az alap\u00edt\u00f3 okirat minim\u00e1lis tartalmi k\u00f6vetelm\u00e9nyeit is.<\/li>\n\n\n\n<li><strong>K\u00fcl\u00f6nlegess\u00e9g<\/strong>: Nincs el\u0151zetes alap\u00edtv\u00e1ny, hanem a hal\u00e1l \u00e1ltal felf\u00fcggeszt\u0151 felt\u00e9tel.<\/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\">Az alap\u00edt\u00f3 okirat minim\u00e1lis tartalma<\/h2>\n\n<p class=\"wp-block-paragraph\">A v\u00e9grendeletnek k\u00fcl\u00f6n\u00f6sen a k\u00f6vetkez\u0151 pontokat kell tartalmaznia:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>A vagyon rendeltet\u00e9se<\/strong> <\/li>\n\n\n\n<li><strong>Alap\u00edtv\u00e1nyi c\u00e9l<\/strong> <\/li>\n\n\n\n<li><strong>Kedvezm\u00e9nyezettek<\/strong>: vagy konkr\u00e9t szem\u00e9lyek, vagy egy szerv, amely meghat\u00e1rozza \u0151ket; elmarad, ha a k\u00f6z\u00f6ss\u00e9g a kedvezm\u00e9nyezett. <\/li>\n\n\n\n<li><strong>A mag\u00e1nalap\u00edtv\u00e1ny neve \u00e9s sz\u00e9khelye<\/strong> <\/li>\n\n\n\n<li><strong>Az alap\u00edt\u00f3 adatai<\/strong>: n\u00e9v, c\u00edm, sz\u00fclet\u00e9si d\u00e1tum<\/li>\n\n\n\n<li><strong>Az id\u0151tartam meghat\u00e1roz\u00e1sa<\/strong>: hat\u00e1rozott vagy hat\u00e1rozatlan id\u0151re t\u00f6rt\u00e9n\u0151 alap\u00edt\u00e1s<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Ad\u00f3z\u00e1si szempontok<\/h2>\n\n<p class=\"wp-block-paragraph\">Mag\u00e1nalap\u00edtv\u00e1nynak t\u00f6rt\u00e9n\u0151 vagyon\u00e1truh\u00e1z\u00e1s eset\u00e9n k\u00fcl\u00f6nb\u00f6z\u0151 ad\u00f3z\u00e1si k\u00f6vetkezm\u00e9nyeket kell figyelembe venni. Alapvet\u0151en minden ingyenes juttat\u00e1st <g id=\"gid_0\">2,5%-os alap\u00edtv\u00e1nyi bel\u00e9p\u00e9si ad\u00f3<\/g> terhel. Ingatlanok bevitele eset\u00e9n tov\u00e1bbi <g id=\"gid_1\">3,5%-os ingatlan\u00e1truh\u00e1z\u00e1si ad\u00f3<\/g>, valamint <g id=\"gid_2\">1,1%-os telekk\u00f6nyvi bejegyz\u00e9si d\u00edj<\/g> mer\u00fcl fel. Bizonyos felt\u00e9telek mellett azonban a terhel\u00e9s jelent\u0151sen magasabb lehet: Ha nincs a mag\u00e1nalap\u00edtv\u00e1nyokr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nnyel \u00f6sszehasonl\u00edthat\u00f3 alap\u00edtv\u00e1ny, vagy speci\u00e1lis kiv\u00e9teli t\u00e9ny\u00e1ll\u00e1sok \u00e9rv\u00e9nyes\u00fclnek, az ad\u00f3 <strong>25%<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Fontos kiv\u00e9telt k\u00e9pez az <strong>v\u00e9glegesen ad\u00f3zott t\u0151kevagyon<\/strong>, amelyet v\u00e9grendeleti mag\u00e1nalap\u00edtv\u00e1nynak szentelnek. Ez mentes\u00fcl az alap\u00edtv\u00e1nyi bel\u00e9p\u00e9si ad\u00f3 al\u00f3l. Az ad\u00f3mentess\u00e9g al\u00e1 azonban nem tartoznak a <strong>t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek<\/strong>, amennyiben az ezekhez kapcsol\u00f3d\u00f3 j\u00f6vedelmekre a 27,5%-os k\u00fcl\u00f6nleges ad\u00f3kulcs alkalmazand\u00f3.  <\/p>\n\n<p class=\"wp-block-paragraph\">Az alap\u00edt\u00f3k sz\u00e1m\u00e1ra ez azt jelenti, hogy mind a rendelt vagyon t\u00edpusa, mind \u00f6sszet\u00e9tele d\u00f6nt\u0151 m\u00e9rt\u00e9kben befoly\u00e1solja az ad\u00f3terhel\u00e9st. Ez\u00e9rt elengedhetetlen a gondos jogi \u00e9s ad\u00f3z\u00e1si tervez\u00e9s az alap\u00edtv\u00e1ny k\u00edv\u00e1nt c\u00e9lj\u00e1nak lehet\u0151 legjobb el\u00e9r\u00e9se \u00e9rdek\u00e9ben. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Ingyenes els\u0151 konzult\u00e1ci\u00f3\"><span class=\"mr-cta-link-normal\">V\u00e1lassza ki az id\u0151pontot most:<\/span><span class=\"mr-cta-link-bold\">Ingyenes els\u0151 konzult\u00e1ci\u00f3<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-auswirkungen-fur-begunstigte-und-erben\">K\u00f6vetkezm\u00e9nyek a kedvezm\u00e9nyezettek \u00e9s \u00f6r\u00f6k\u00f6s\u00f6k sz\u00e1m\u00e1ra<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nincs kett\u0151s besz\u00e1m\u00edt\u00e1s<\/strong>: Nem ker\u00fcl k\u00e9tszeresen figyelembev\u00e9telre, hogy a vagyon az alap\u00edtv\u00e1nynak lett-e szentelve, vagy egyidej\u0171leg kedvezm\u00e9nyezetti st\u00e1tusz is biztos\u00edtva lett. Csak a t\u00e9nylegesen rendelt vagyon a m\u00e9rvad\u00f3. <\/li>\n\n\n\n<li><strong>Kifizet\u00e9sek<\/strong>: Minden olyan kifizet\u00e9st hozz\u00e1 kell sz\u00e1m\u00edtani, amelyet a kedvezm\u00e9nyezett az \u00f6r\u00f6khagy\u00f3 hal\u00e1l\u00e1ig megkapott, \u00e9s a hal\u00e1l ut\u00e1n m\u00e9g megkap.<\/li>\n\n\n\n<li><strong>Bizonytalans\u00e1g a j\u00f6v\u0151beli kifizet\u00e9sekkel kapcsolatban<\/strong>: A k\u00f6telesr\u00e9szre jogosultaknak a becs\u00fclt j\u00f6v\u0151beli kifizet\u00e9seket is be kell sz\u00e1m\u00edtaniuk, m\u00e9g akkor is, ha azok jogilag nem \u00e9rv\u00e9nyes\u00edthet\u0151k.<\/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\">Gazdas\u00e1gi szempont\u00fa megk\u00f6zel\u00edt\u00e9s<\/h2>\n\n<p class=\"wp-block-paragraph\">A mag\u00e1nalap\u00edtv\u00e1nyoknak ny\u00fajtott klasszikus juttat\u00e1sok mellett a k\u00f6telesr\u00e9sz sz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l gazdas\u00e1gi vagyoneltol\u00f3d\u00e1sok is szerepet j\u00e1tszhatnak. Ide tartoznak k\u00fcl\u00f6n\u00f6sen a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9sekben szerepl\u0151 ut\u00f3dl\u00e1si szab\u00e1lyok, amelyek bizonyos szem\u00e9lyeket kedvezm\u00e9nyeznek, valamint a k\u00fclf\u00f6ldi alap\u00edtv\u00e1nyoknak ny\u00fajtott juttat\u00e1sok. Az olyan hasonl\u00f3 konstrukci\u00f3kat is figyelembe veszi a joggyakorlat, amelyek gazdas\u00e1gilag egyoldal\u00fa kedvezm\u00e9nyez\u00e9st eredm\u00e9nyeznek. Mindig a gazdas\u00e1gi szempont\u00fa megk\u00f6zel\u00edt\u00e9s a d\u00f6nt\u0151: nemcsak a vagyon\u00e1truh\u00e1z\u00e1s formai szerkezete a m\u00e9rvad\u00f3, hanem annak t\u00e9nyleges hat\u00e1sa a k\u00f6telesr\u00e9szre jogosultak helyzet\u00e9re.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Az \u00d6n el\u0151nyei \u00fcgyv\u00e9di seg\u00edts\u00e9ggel<\/h2>\n\n<p class=\"wp-block-paragraph\">A v\u00e9grendeleti alap\u00edtv\u00e1ny l\u00e9trehoz\u00e1sa \u00f6sszetett, \u00e9s sz\u00e1mos jogi, valamint ad\u00f3z\u00e1si buktat\u00f3val j\u00e1r. M\u00e1r kisebb formai hib\u00e1k is a v\u00e9grendelet \u00e9rv\u00e9nytelens\u00e9g\u00e9hez vezethetnek. Hasonl\u00f3k\u00e9ppen ad\u00f3z\u00e1si h\u00e1tr\u00e1nyok is fenyegethetnek, ha a l\u00e9trehoz\u00e1s vagy a c\u00e9lmeghat\u00e1roz\u00e1s nem pontosan van kialak\u00edtva.  <\/p>\n\n<p class=\"wp-block-paragraph\">Egy specializ\u00e1lt \u00fcgyv\u00e9di iroda, mint a mi\u00e9nk, t\u00e1mogatja \u00d6nt abban, hogy<\/p>\n\n<ul class=\"wp-block-list\">\n<li>az alap\u00edtv\u00e1ny <strong>jogilag biztons\u00e1gos l\u00e9trehoz\u00e1s\u00e1t<\/strong> elv\u00e9gezze,<\/li>\n\n\n\n<li>az <strong>ad\u00f3terhel\u00e9st optimaliz\u00e1lja<\/strong>,<\/li>\n\n\n\n<li>a vagyon <strong>k\u00edv\u00e1nt c\u00e9lhoz k\u00f6t\u00e9s\u00e9t<\/strong> biztos\u00edtsa, \u00e9s<\/li>\n\n\n\n<li>az alap\u00edtv\u00e1nyt minden sz\u00fcks\u00e9ges nyilv\u00e1ntart\u00e1sba bejegyezze.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ez\u00e1ltal \u00d6n biztos lehet abban, hogy utols\u00f3 akarata jogilag \u00e9s gazdas\u00e1gilag a lehet\u0151 legjobban megval\u00f3sul.<\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Ingyenes els\u0151 konzult\u00e1ci\u00f3\"><span class=\"mr-cta-link-normal\">V\u00e1lassza ki az id\u0151pontot most:<\/span><span class=\"mr-cta-link-bold\">Ingyenes els\u0151 konzult\u00e1ci\u00f3<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Gyakran ism\u00e9telt k\u00e9rd\u00e9sek \u2013 GYIK<\/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\">Mikor j\u00f6n l\u00e9tre egy v\u00e9grendeleti alap\u00edtv\u00e1ny?<\/span><\/div><div class=\"uagb-faq-content\"><p>Az alap\u00edtv\u00e1ny csak az alap\u00edt\u00f3 hal\u00e1l\u00e1val \u00e9s az azt k\u00f6vet\u0151 c\u00e9gjegyz\u00e9kbe val\u00f3 bejegyz\u00e9ssel, illetve a hat\u00f3s\u00e1g \u00e1ltali j\u00f3v\u00e1hagy\u00e1ssal v\u00e1lik jogk\u00e9pess\u00e9. A hal\u00e1l el\u0151tt nincs el\u0151zetes alap\u00edtv\u00e1ny. <\/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\">Milyen adatokat kell tartalmaznia az alap\u00edt\u00f3 okiratnak?<\/span><\/div><div class=\"uagb-faq-content\"><p>K\u00f6telez\u0151en sz\u00fcks\u00e9ges a vagyonfelaj\u00e1nl\u00e1s, az alap\u00edtv\u00e1nyi c\u00e9l, a kedvezm\u00e9nyezettek, az alap\u00edtv\u00e1ny neve \u00e9s sz\u00e9khelye, az alap\u00edt\u00f3 adatai, valamint az id\u0151tartam meghat\u00e1roz\u00e1sa.<\/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\">Hogyan veszik figyelembe a mag\u00e1nalap\u00edtv\u00e1nynak ny\u00fajtott juttat\u00e1sokat a k\u00f6telesr\u00e9sz sz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l?<\/span><\/div><div class=\"uagb-faq-content\"><p>2017 \u00f3ta a vagyonfelaj\u00e1nl\u00e1sok \u00e9s a kedvezm\u00e9nyezetti st\u00e1tusz besz\u00e1m\u00edtand\u00f3 aj\u00e1nd\u00e9koz\u00e1snak min\u0151s\u00fclnek. A k\u00f6telesr\u00e9szre jogosultaknak a kifizet\u00e9seket id\u0151beli korl\u00e1toz\u00e1s n\u00e9lk\u00fcl be kell sz\u00e1m\u00edtaniuk a k\u00f6telesr\u00e9sz\u00fckbe. <\/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\">Milyen ad\u00f3k mer\u00fclnek fel egy alap\u00edtv\u00e1nynak t\u00f6rt\u00e9n\u0151 \u00e1truh\u00e1z\u00e1s eset\u00e9n?<\/span><\/div><div class=\"uagb-faq-content\"><p>Alapvet\u0151en 2,5% alap\u00edtv\u00e1nyi bel\u00e9p\u00e9si ad\u00f3. Ingatlanok eset\u00e9n tov\u00e1bbi 3,5% ingatlan\u00e1truh\u00e1z\u00e1si ad\u00f3 \u00e9s 1,1% telekk\u00f6nyvi d\u00edj. K\u00fcl\u00f6nleges esetekben a terhel\u00e9s 25%-ra emelkedik.  <\/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\">Vannak-e ad\u00f3mentes juttat\u00e1sok egy alap\u00edtv\u00e1nynak?<\/span><\/div><div class=\"uagb-faq-content\"><p>Igen. A v\u00e9glegesen ad\u00f3zott t\u0151kevagyon ad\u00f3mentes, kiv\u00e9telt k\u00e9peznek azonban a t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek, amennyiben az ezekhez kapcsol\u00f3d\u00f3 j\u00f6vedelmekre a 27,5%-os k\u00fcl\u00f6nleges ad\u00f3kulcs alkalmazand\u00f3. <\/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\">Kiz\u00e1rhat-e egy v\u00e9grendeleti alap\u00edtv\u00e1ny k\u00f6telesr\u00e9sz-ig\u00e9nyeket?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nem. Egy alap\u00edtv\u00e1ny \u00f6nmag\u00e1ban nem alkalmas a k\u00f6telesr\u00e9sz-ig\u00e9nyek megker\u00fcl\u00e9s\u00e9re. Csak a k\u00f6telesr\u00e9szr\u0151l val\u00f3 lemond\u00e1ssal vagy \u00f6r\u00f6kl\u00e9si jogi k\u00fcl\u00f6nleges szab\u00e1lyoz\u00e1ssal \u00e9rhet\u0151 el hat\u00e9kony elk\u00fcl\u00f6n\u00edt\u00e9s.  <\/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\">Milyen el\u0151ny\u00f6ket k\u00edn\u00e1l egy v\u00e9grendeleti alap\u00edtv\u00e1ny?<\/span><\/div><div class=\"uagb-faq-content\"><p>Lehet\u0151v\u00e9 teszi a csal\u00e1di vagyon hossz\u00fa t\u00e1v\u00fa biztos\u00edt\u00e1s\u00e1t, a hozz\u00e1tartoz\u00f3k ell\u00e1t\u00e1s\u00e1t, valamint k\u00f6zhaszn\u00fa vagy szem\u00e9lyes c\u00e9lok megval\u00f3s\u00edt\u00e1s\u00e1t gener\u00e1ci\u00f3kon \u00e1t.<\/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\">Ki hozhat l\u00e9tre v\u00e9grendeleti alap\u00edtv\u00e1nyt?<\/span><\/div><div class=\"uagb-faq-content\"><p>V\u00e9grendeleti alap\u00edtv\u00e1nyt kiz\u00e1r\u00f3lag term\u00e9szetes szem\u00e9ly alap\u00edt\u00f3k\u00e9nt hozhat l\u00e9tre. Ebben a form\u00e1ban csak egy alap\u00edt\u00f3 megengedett. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"V\u00e9grendeleti alap\u00edtv\u00e1ny A v\u00e9grendeleti alap\u00edtv\u00e1ny a vagyon\u00e1truh\u00e1z\u00e1s k\u00fcl\u00f6nleges form\u00e1ja. Az \u00f6r\u00f6khagy\u00f3 v\u00e9grendelet\u00e9ben \u00fagy rendelkezik, hogy vagyon\u00e1nak egy r\u00e9sze vagy eg\u00e9sze egy alap\u00edtv\u00e1ny c\u00e9lj\u00e1ra rendeltetik. Ez az alap\u00edtv\u00e1ny csak az alap\u00edt\u00f3 &#8230;","protected":false},"author":25,"featured_media":48685,"parent":43416,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[747],"tags":[],"class_list":["post-48682","page","type-page","status-publish","has-post-thumbnail","hentry","category-oeroeklesi-jog-elogondoskodas"],"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\/hu\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"V\u00e9grendeleti alap\u00edtv\u00e1ny A v\u00e9grendeleti alap\u00edtv\u00e1ny a vagyon\u00e1truh\u00e1z\u00e1s k\u00fcl\u00f6nleges form\u00e1ja. Az \u00f6r\u00f6khagy\u00f3 v\u00e9grendelet\u00e9ben \u00fagy rendelkezik, hogy vagyon\u00e1nak egy r\u00e9sze vagy eg\u00e9sze egy alap\u00edtv\u00e1ny c\u00e9lj\u00e1ra rendeltetik. Ez az alap\u00edtv\u00e1ny csak az alap\u00edt\u00f3 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/48682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/comments?post=48682"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/48682\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/43416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/media\/48685"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/media?parent=48682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/categories?post=48682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/tags?post=48682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}