{"id":108006,"date":"2025-08-06T10:00:41","date_gmt":"2025-08-06T08:00:41","guid":{"rendered":"https:\/\/harlander-partner.eu\/%e7%9b%b8%e7%b6%9a%e6%b3%95%e3%81%a8%e9%81%ba%e8%a8%80\/%e5%85%ac%e6%b3%95%e4%b8%8a%e3%81%ae%e6%a8%a9%e5%88%a9%e3%81%a8%e7%be%a9%e5%8b%99\/"},"modified":"2025-12-25T19:46:35","modified_gmt":"2025-12-25T18:46:35","slug":"%e5%85%ac%e6%b3%95%e4%b8%8a%e3%81%ae%e6%a8%a9%e5%88%a9%e3%81%a8%e7%be%a9%e5%8b%99","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ja\/%e7%9b%b8%e7%b6%9a%e6%b3%95%e3%81%a8%e9%81%ba%e8%a8%80\/%e5%85%ac%e6%b3%95%e4%b8%8a%e3%81%ae%e6%a8%a9%e5%88%a9%e3%81%a8%e7%be%a9%e5%8b%99\/","title":{"rendered":"\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9<\/h2><ul><li><a href=\"#h-offentlich-rechtliche-rechte-und-pflichten-im-erbrecht\" data-level=\"2\">\u76f8\u7d9a\u6cd5\u306b\u304a\u3051\u308b\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9<\/a><\/li><li><a href=\"#h-typische-beispiele\" data-level=\"2\">\u5178\u578b\u7684\u306a\u4f8b\uff1a<\/a><\/li><li><a href=\"#h-offentlich-rechtliche-pflichten-nach-einem-todesfall\" data-level=\"2\">\u6b7b\u4ea1\u5f8c\u306e\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9<\/a><ul><li><a href=\"#h-anzeige-des-todesfalls\" data-level=\"3\">\u6b7b\u4ea1\u306e\u5c4a\u3051\u51fa<\/a><\/li><li><a href=\"#h-einleitung-des-verlassenschaftsverfahrens\" data-level=\"3\">\u907a\u7523\u6574\u7406\u624b\u7d9a\u304d\u306e\u958b\u59cb<\/a><\/li><li><a href=\"#h-mitwirkungspflichten-der-erben\" data-level=\"3\">\u76f8\u7d9a\u4eba\u306e\u5354\u529b\u7fa9\u52d9<\/a><\/li><\/ul><\/li><li><a href=\"#h-schicksal-offentlich-rechtlicher-rechte-und-pflichten-nach-dem-tod\" data-level=\"2\">\u6b7b\u4ea1\u5f8c\u306e\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u306e\u884c\u65b9<\/a><\/li><li><a href=\"#h-steuerliche-pflichten-fur-erben\" data-level=\"2\">\u76f8\u7d9a\u4eba\u306e\u305f\u3081\u306e\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9<\/a><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"3\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-immoest\" data-level=\"3\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\uff08ImmoESt\uff09<\/a><\/li><li><a href=\"#h-einkommensteuerliche-pflichten\" data-level=\"3\">\u6240\u5f97\u7a0e\u4e0a\u306e\u7fa9\u52d9<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-offentlich-rechtliche-aspekte\" data-level=\"2\">\u305d\u306e\u4ed6\u306e\u516c\u6cd5\u4e0a\u306e\u5074\u9762<\/a><ul><li><a href=\"#h-sozialversicherungsrecht\" data-level=\"3\">\u793e\u4f1a\u4fdd\u967a\u6cd5<\/a><\/li><li><a href=\"#h-meldepflichten\" data-level=\"3\">\u5c4a\u51fa\u7fa9\u52d9<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u3088\u304f\u3042\u308b\u8cea\u554f \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-offentlich-rechtliche-rechte-und-pflichten-im-erbrecht\">\u76f8\u7d9a\u6cd5\u306b\u304a\u3051\u308b\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u3001\u76f8\u7d9a\u3084\u907a\u7559\u5206\u306a\u3069\u306e\u6c11\u4e8b\u4e0a\u306e\u554f\u984c\u3060\u3051\u3067\u306a\u304f\u3001\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u6238\u7c4d\u4fc2\u3001\u307e\u305f\u306f\u793e\u4f1a\u4fdd\u967a\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u3067\u3059\u3002\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050\u4eba\u3001\u307e\u305f\u306f\u907a\u7523\u306b\u95a2\u308f\u308b\u4eba\u306f\u3001\u3053\u308c\u3089\u306e\u5074\u9762\u3082\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002   <\/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\">\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u306f\u3001\u79c1\u4eba\u9593\u3067\u306f\u306a\u304f\u3001\u516c\u7684\u6a5f\u95a2\u3068\u306e\u95a2\u4fc2\u306b\u95a2\u4fc2\u3057\u307e\u3059\u3002\u76f8\u7d9a\u6cd5\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u7fa9\u52d9\u306f\u3001\u907a\u8a00\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u751f\u3058\u307e\u3059\u3002 <\/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\/oeffentlich-rechtliche-Rechte-und-Pflichten-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/oeffentlich-rechtliche-Rechte-und-Pflichten.webp\" alt=\"\u76f8\u7d9a\u3068\u306f\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3053\u3068\u3067\u3082\u3042\u308a\u307e\u3059\uff1a\u76f8\u7d9a\u306e\u969b\u306b\u767a\u751f\u3059\u308b\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3002\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-typische-beispiele\">\u5178\u578b\u7684\u306a\u4f8b\uff1a<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5f53\u5c40\u3078\u306e\u5c4a\u51fa\u304a\u3088\u3073\u901a\u77e5\u7fa9\u52d9<\/strong><\/li>\n\n\n\n<li><strong>\u7a0e\u6cd5\u306e\u9075\u5b88\u7fa9\u52d9<\/strong><\/li>\n\n\n\n<li><strong>\u907a\u7523\u51e6\u7406\u306b\u304a\u3051\u308b\u5354\u529b\u7fa9\u52d9<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u7fa9\u52d9\u306f\u3001\u76f8\u7d9a\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u53d7\u907a\u8005\u3001\u907a\u8a00\u57f7\u884c\u8005\u3001<a href=\"https:\/\/harlander-partner.eu\/gerichtskommissaer\/\">\u88c1\u5224\u6240\u66f8\u8a18<\/a>\u306a\u3069\u306e\u4ed6\u306e\u95a2\u4fc2\u8005\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/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\">\u201e\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u65b0\u305f\u306a\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u4e8b\u524d\u306b\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u304a\u304f\u3068\u3001\u5f8c\u3067\u5f53\u5c40\u3068\u306e\u9593\u3067\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u306e\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<h2 class=\"wp-block-heading\" id=\"h-offentlich-rechtliche-pflichten-nach-einem-todesfall\">\u6b7b\u4ea1\u5f8c\u306e\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-anzeige-des-todesfalls\">\u6b7b\u4ea1\u306e\u5c4a\u3051\u51fa<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b7b\u4ea1\u306f\u6570\u65e5\u4ee5\u5185\u306b\u6238\u7c4d\u5f79\u5834\u306b\u5c4a\u3051\u51fa\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u901a\u5e38\u3001\u846c\u5100\u793e\u307e\u305f\u306f\u89aa\u65cf\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u6b7b\u4ea1\u8a3c\u660e\u66f8\u306e\u767a\u884c\u306f\u3001\u305d\u306e\u5f8c\u306e\u591a\u304f\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u907a\u7523\u6574\u7406\u624b\u7d9a\u304d\u306e\u958b\u59cb\u306a\u3069\u306b\u3082\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002   <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-einleitung-des-verlassenschaftsverfahrens\">\u907a\u7523\u6574\u7406\u624b\u7d9a\u304d\u306e\u958b\u59cb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6238\u7c4d\u5f79\u5834\u304c\u6b7b\u4ea1\u3092\u5c4a\u3051\u51fa\u308b\u3068\u3059\u3050\u306b\u3001\u5730\u65b9\u88c1\u5224\u6240\u3067\u81ea\u52d5\u7684\u306b<strong>\u907a\u7523\u6574\u7406\u624b\u7d9a\u304d<\/strong>\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u306f\u516c\u6cd5\u7684\u306b\u7d44\u7e54\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u88c1\u5224\u6240\u66f8\u8a18\uff08\u901a\u5e38\u306f\u516c\u8a3c\u4eba\uff09\u304c\u4efb\u547d\u3055\u308c\u3001\u6b21\u306e\u3088\u3046\u306a\u516c\u7684\u4efb\u52d9\u3092\u5f15\u304d\u53d7\u3051\u307e\u3059\u3002  <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60c5\u5831\u306e\u53ce\u96c6<\/li>\n\n\n\n<li><a href=\"https:\/\/harlander-partner.eu\/ja\/%e7%9b%b8%e7%b6%9a%e6%b3%95%e3%81%a8%e9%81%ba%e8%a8%80\/%e7%9b%b8%e7%b6%9a%e6%94%be%e6%a3%84%e3%81%ae%e7%94%b3%e8%bf%b0\/\">\u76f8\u7d9a\u653e\u68c4\u306e\u5ba3\u8a00<\/a>\u306e\u5b9f\u65bd<\/li>\n\n\n\n<li>\u8a3c\u62e0\u306e\u53ce\u96c6\uff08\u4f8b\uff1a<a href=\"https:\/\/harlander-partner.eu\/testamentsregister\/\">\u907a\u8a00<\/a>\u3001\u767b\u9332\u60c5\u5831\uff09<\/li>\n\n\n\n<li>\u7a0e\u52d9\u7fa9\u52d9\u306e\u51e6\u7406<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-mitwirkungspflichten-der-erben\">\u76f8\u7d9a\u4eba\u306e\u5354\u529b\u7fa9\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u9069\u683c\u3067\u3042\u308b\u304b\u3001\u307e\u305f\u306f\u8acb\u6c42\u3092\u7533\u3057\u7acb\u3066\u308b\u4eba\u306f\u3001\u907a\u7523\u6574\u7406\u624b\u7d9a\u304d\u306b\u5354\u529b\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u7279\u306b\u6b21\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/harlander-partner.eu\/ja\/%e7%9b%b8%e7%b6%9a%e6%b3%95%e3%81%a8%e9%81%ba%e8%a8%80\/%e7%9b%b8%e7%b6%9a%e6%94%be%e6%a3%84%e3%81%ae%e7%94%b3%e8%bf%b0\/\">\u76f8\u7d9a\u653e\u68c4\u306e\u5ba3\u8a00<\/a>\u306e\u63d0\u51fa<\/li>\n\n\n\n<li>\u66f8\u985e\u306e\u63d0\u51fa\uff08\u4f8b\uff1a<a href=\"https:\/\/harlander-partner.eu\/testament\/\">\u907a\u8a00<\/a>\u3001\u8ca1\u7523\u76ee\u9332\uff09<\/li>\n\n\n\n<li>\u5c45\u4f4f\u5730\u3001\u89aa\u65cf\u95a2\u4fc2\u3001\u307e\u305f\u306f\u65e2\u77e5\u306e\u50b5\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5354\u529b\u306e\u62d2\u5426\u306f\u3001\u6cd5\u7684\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<h2 class=\"wp-block-heading\" id=\"h-schicksal-offentlich-rechtlicher-rechte-und-pflichten-nach-dem-tod\">\u6b7b\u4ea1\u5f8c\u306e\u516c\u6cd5\u4e0a\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u306e\u884c\u65b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6545\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u3001\u7279\u5b9a\u306e\u6a29\u5229\u306f\u81ea\u52d5\u7684\u306b\u7d42\u4e86\u3057\u307e\u3059\u304c\u3001\u4ed6\u306e\u6a29\u5229\u306f\u5b58\u7d9a\u3059\u308b\u304b\u3001\u4ed6\u306e\u4eba\u306b\u8b72\u6e21\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u516c\u6cd5\u306e\u5206\u91ce\u3067\u3082\u540c\u69d8\u3067\u3059\u3002\u5b66\u8853\u79f0\u53f7\u3092\u4fdd\u6301\u3059\u308b\u6a29\u5229\u306a\u3069\u306e\u975e\u5e38\u306b\u500b\u4eba\u7684\u306a\u6a29\u5229\u306f\u6b7b\u4ea1\u3068\u3068\u3082\u306b\u6d88\u6ec5\u3057\u307e\u3059\u304c\u3001\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9\u306f\u591a\u304f\u306e\u5834\u5408\u5b58\u7d9a\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u4e3b\u306b\u3001\u7279\u5b9a\u306e\u7269\u307e\u305f\u306f\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u5834\u5408\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002   <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e4\u5178\u7684\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u4e0d\u52d5\u7523\u307e\u305f\u306f\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u5efa\u7bc9\u6cd5\u4e0a\u306e\u5b89\u5168\u898f\u5236\u307e\u305f\u306f\u5546\u696d\u6cd5\u4e0a\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u7fa9\u52d9\u306f\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u554f\u984c\u306e\u7269\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306b\u8b72\u6e21\u3055\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4f01\u696d\u306e\u7d99\u7d9a\u904b\u55b6\u3067\u306f\u3001\u5546\u696d\u6cd5\u306e\u7279\u5225\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6545\u4eba\u306e\u7a0e\u52d9\u50b5\u52d9\u3082\u76f8\u7d9a\u53ef\u80fd\u3068\u898b\u306a\u3055\u308c\u3001\u907a\u7523\u304b\u3089\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u78ba\u5b9a\u5224\u6c7a\u3092\u53d7\u3051\u305f\u7f70\u91d1\u307e\u305f\u306f\u81ea\u7531\u5211\u306f\u3001\u6b7b\u4ea1\u3068\u3068\u3082\u306b\u6d88\u6ec5\u3059\u308b\u305f\u3081\u3001\u5f15\u304d\u7d99\u3050\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerliche-pflichten-fur-erben\">\u76f8\u7d9a\u4eba\u306e\u305f\u3081\u306e\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9<\/h2>\n\n<p class=\"wp-block-paragraph\">\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3067\u306f2008\u5e74\u306b\u76f8\u7d9a\u7a0e\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u304c\u3001<strong>\u4f9d\u7136\u3068\u3057\u3066\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u5354\u529b\u7fa9\u52d9\u304c\u5b58\u5728\u3057\u307e\u3059<\/strong>\uff1a<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/h3>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u6a19\u6e96\u306f\u901a\u5e38\u3001<strong>\u571f\u5730\u306e\u4fa1\u5024<\/strong>\u3067\u3059\u3002\u300c\u5bb6\u65cf\u5185\u3067\u306e\u53d6\u5f97\u300d\u306b\u306f\u7279\u5225\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-immoest\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\uff08ImmoESt\uff09<\/h3>\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u5f8c\u3067\u58f2\u5374\u3059\u308b\u5834\u5408\u3001<strong>ImmoESt<\/strong>\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u76ca\u306f\u3001\u8b72\u6e21\u53ce\u76ca\u3068\u53d6\u5f97\u8cbb\u7528\uff08\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4e00\u5f8b\uff09\u306e\u5dee\u984d\u304b\u3089\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5f37\u304f\u304a\u52e7\u3081\u3057\u307e\u3059\u3002  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einkommensteuerliche-pflichten\">\u6240\u5f97\u7a0e\u4e0a\u306e\u7fa9\u52d9<\/h3>\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u4eba\u306f\u3001\u672a\u6255\u3044\u306e\u6240\u5f97\u7a0e\u7533\u544a\u306a\u3069\u3001<strong>\u6545\u4eba\u306e\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9<\/strong>\u3082\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7fa9\u52d9\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408\u306b\u76f8\u7d9a\u4eba\u306b\u8b72\u6e21\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-offentlich-rechtliche-aspekte\">\u305d\u306e\u4ed6\u306e\u516c\u6cd5\u4e0a\u306e\u5074\u9762<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-sozialversicherungsrecht\">\u793e\u4f1a\u4fdd\u967a\u6cd5<\/h3>\n\n<p class=\"wp-block-paragraph\">\u907a\u65cf\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u304b\u3089\u306e\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5be1\u5a66\u5e74\u91d1\u307e\u305f\u306f\u907a\u5150\u5e74\u91d1<\/strong><\/li>\n\n\n\n<li><strong>\u6b7b\u4ea1\u56db\u534a\u671f<\/strong><\/li>\n\n\n\n<li><strong>\u846c\u5100\u8cbb\u7528\u3078\u306e\u88dc\u52a9\u91d1<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u305f\u3081\u306b\u306f\u3001\u5e74\u91d1\u4fdd\u967a\u6a5f\u95a2\u3078\u306e\u9069\u5207\u306a\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002\u7533\u8acb\u671f\u9650\u306f\u4e3b\u306b\u77ed\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichten\">\u5c4a\u51fa\u7fa9\u52d9<\/h3>\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u306e\u6a5f\u95a2\u306f\u3001\u6b7b\u4ea1\u306b\u3064\u3044\u3066\u901a\u77e5\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7a0e\u52d9\u7f72<\/strong>\uff08\u4f8b\uff1a\u8ab2\u7a0e\u5bfe\u8c61\u306e\u53ce\u5165\u307e\u305f\u306f\u4e0d\u52d5\u7523\u6240\u6709\u306e\u5834\u5408\uff09<\/li>\n\n\n\n<li><strong>\u793e\u4f1a\u4fdd\u967a\u6a5f\u95a2<\/strong><\/li>\n\n\n\n<li><strong>\u52a9\u6210\u6a5f\u95a2\u307e\u305f\u306f\u88dc\u52a9\u91d1\u63d0\u4f9b\u8005<\/strong><\/li>\n\n\n\n<li><strong>\u5730\u65b9\u81ea\u6cbb\u4f53\u304a\u3088\u3073\u571f\u5730\u767b\u8a18\u88c1\u5224\u6240<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u5c4a\u51fa\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u306f\u3001\u9045\u5ef6\u307e\u305f\u306f\u7d4c\u6e08\u7684\u640d\u5931\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6b7b\u4ea1\u306f\u611f\u60c5\u7684\u306a\u8ca0\u62c5\u3060\u3051\u3067\u306a\u304f\u3001\u8907\u96d1\u306a\u6cd5\u7684\u8ab2\u984c\u3082\u4f34\u3044\u307e\u3059\u3002\u516c\u6cd5\u4e0a\u306e\u898f\u5236\u306f\u3057\u3070\u3057\u3070\u898b\u904e\u3054\u3055\u308c\u3001\u305d\u308c\u304c\u9ad8\u4fa1\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5f01\u8b77\u58eb\u306f\u3001\u3059\u3079\u3066\u306e\u7fa9\u52d9\u3092\u671f\u9650\u5185\u306b\u5c65\u884c\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u8ca0\u62c5\u3092\u56de\u907f\u3057\u3001\u672a\u89e3\u6c7a\u306e\u554f\u984c\u3092\u65e9\u671f\u306b\u89e3\u6c7a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u6cd5\u3067\u306f\u3001\u8cac\u4efb\u306f\u907a\u8a00\u3067\u7d42\u308f\u308a\u307e\u305b\u3093\u3002\u6b7b\u4ea1\u306e\u5c4a\u3051\u51fa\u304b\u3089\u7a0e\u52d9\u554f\u984c\u3001\u52a9\u6210\u91d1\u306e\u8fd4\u9084\u307e\u3067\u3001\u516c\u6cd5\u4e0a\u306e\u898f\u5236\u3082\u76f4\u63a5\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5074\u9762\u3092\u7121\u8996\u3059\u308b\u3068\u3001\u5f53\u5c40\u3068\u306e\u554f\u984c\u3084\u7d4c\u6e08\u7684\u640d\u5931\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u3057\u305f\u304c\u3063\u3066\u3001\u6982\u8981\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u3001\u65e9\u3081\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u3088\u304f\u3042\u308b\u8cea\u554f \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-faq1 \" 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\">\u76f8\u7d9a\u306e\u5834\u5408\u3001\u516c\u6cd5\u4e0a\u306e\u7fa9\u52d9\u3068\u306f\u4e00\u4f53\u4f55\u3067\u3059\u304b\uff1f<\/span><\/div><div 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