{"id":108049,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/%e4%b8%8d%e5%8b%95%e7%94%a3%e6%b3%95\/%e4%b8%8d%e5%8b%95%e7%94%a3%e5%8f%96%e5%be%97%e7%a8%8e\/"},"modified":"2025-12-25T19:48:01","modified_gmt":"2025-12-25T18:48:01","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e5%8f%96%e5%be%97%e7%a8%8e","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ja\/%e4%b8%8d%e5%8b%95%e7%94%a3%e6%b3%95\/%e4%b8%8d%e5%8b%95%e7%94%a3%e5%8f%96%e5%be%97%e7%a8%8e\/","title":{"rendered":"\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/a><\/li><li><a href=\"#h-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u5bfe\u8c61<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">\u53d6\u5f97\u53d6\u5f15<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">\u4e0d\u52d5\u7523\u8cfc\u5165\u6642\u306e\u7a0e\u91d1\u514d\u9664<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u4f4f\u5b85\u8b72\u6e21<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">\u5c11\u984d\u306e\u5236\u9650<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">\u975e\u55b6\u5229\u3001\u6148\u5584\u3001\u6559\u4f1a\u306e\u76ee\u7684\u306e\u4fc3\u9032<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">\u73fe\u7269\u5206\u5272<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">\u5f53\u5c40\u306e\u4ecb\u5165<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">\u8a55\u4fa1\u57fa\u6e96<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304a\u3088\u3073\u767b\u9332\u6599<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">\u7a0e\u91d1\u50b5\u52d9\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7d0d\u4ed8<\/a><ul><li><a href=\"#h-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">\u00a7 160 BAO\u306b\u57fa\u3065\u304f\u7121\u7570\u8b70\u8a3c\u660e\u66f8<\/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-grunderwerbsteuer\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3067\u571f\u5730\u307e\u305f\u306f\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u5f93\u6765\u306e\u58f2\u8cb7\u5951\u7d04\u3060\u3051\u3067\u306a\u304f\u3001\u8d08\u4e0e\u3084\u76f8\u7d9a\u306a\u3069\u306e\u7121\u511f\u8b72\u6e21\u306b\u3082\u9069\u7528\u3055\u308c\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\"><strong>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff08GrESt\uff09<\/strong>\u306f\u3001\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3073\u306b\u767a\u751f\u3059\u308b\u4e00\u6642\u7684\u306a\u7a0e\u91d1\u3067\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\/Grunderwerbsteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\uff1a\u7a0e\u7387\u3001\u514d\u7a0e\u984d\u3001\u5f01\u8b77\u58eb\u306b\u3088\u308b\u6cd5\u7684\u5b89\u5168\u306a\u51e6\u7406\u306b\u95a2\u3059\u308b\u514d\u9664\u3068\u30d2\u30f3\u30c8\u3002\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u5bfe\u8c61<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001<a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 2 GrEStG<\/a>\u306b\u5f93\u3044\u3001<strong>\u56fd\u5185\u306e\u4e0d\u52d5\u7523<\/strong>\uff08<strong>\u6c11\u6cd5\u4e0a\u306e\u4ed8\u5c5e\u54c1<\/strong>\u3092\u542b\u3080\uff09\u306e\u53d6\u5f97\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u7279\u306b\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u571f\u5730<\/li>\n\n\n\n<li>\u5efa\u7269<\/li>\n\n\n\n<li>\u5897\u52a0\u3068\u4ed8\u5c5e\u54c1<\/li>\n\n\n\n<li>\u5efa\u7bc9\u6a29<\/li>\n\n\n\n<li>\u5730\u4e0a\u69cb\u7bc9\u7269<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u306b\u5c5e\u3059\u308b\u6a5f\u68b0\u304a\u3088\u3073\u6280\u8853\u8a2d\u5099 <\/li>\n\n\n\n<li>\u305d\u306e\u4ed6\u306e\u52d5\u7523\u5728\u5eab<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">\u53d6\u5f97\u53d6\u5f15<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001\u56fd\u5185\u4e0d\u52d5\u7523\u306e\u6709\u511f\u307e\u305f\u306f\u7121\u511f\u306e\u53d6\u5f97\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u306f\u7279\u306b\u3001\u4ee5\u4e0b\u306e\u53d6\u5f97\u53d6\u5f15\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u8cfc\u5165\u3001\u4ea4\u63db\u3001\u76f8\u7d9a\u3001\u907a\u7559\u5206\u3001\u307e\u305f\u306f\u6642\u52b9\u306b\u3088\u308b\u6240\u6709\u6a29\u306e\u53d6\u5f97<\/li>\n\n\n\n<li>\u7d4c\u6e08\u7684\u51e6\u5206\u6a29\u306e\u53d6\u5f97\uff08\u4f8b\uff1a\u4fe1\u8a17\uff09<\/li>\n\n\n\n<li>\u500b\u4eba\u304a\u3088\u3073\u6cd5\u4eba\u306b\u95a2\u9023\u3059\u308b\u53d6\u5f97\u53d6\u5f15<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u6cd5\u5f8b\u306f\u3001<strong>\u4f01\u696d\u69cb\u9020<\/strong>\u306b\u306e\u307f\u95a2\u9023\u3059\u308b2\u3064\u306e\u7279\u5225\u306a\u4e8b\u5b9f\u3092\u77e5\u3063\u3066\u3044\u307e\u3059\uff1a<a href=\"https:\/\/harlander-partner.eu\/ja\/%e4%b8%8d%e5%8b%95%e7%94%a3%e6%b3%95\/%e4%bc%81%e6%a5%ad%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e4%b8%8d%e5%8b%95%e7%94%a3%e5%8f%96%e5%be%97%e7%a8%8e\/\">\u4f01\u696d\u5411\u3051\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/a>\u3002<\/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-steuerbefreiungen-beim-immobilienkauf\">\u4e0d\u52d5\u7523\u8cfc\u5165\u6642\u306e\u7a0e\u91d1\u514d\u9664<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u6cd5\u306f\u3001\u591a\u6570\u306e\u514d\u9664\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u53d6\u5f97\u53d6\u5f15\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u4f4f\u5b85\u8b72\u6e21<\/h3>\n\n<p class=\"wp-block-paragraph\">\u914d\u5076\u8005\u307e\u305f\u306f\u767b\u9332\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u3001\u4f4f\u5b85\u306e\u5171\u540c\u8cfc\u5165\u307e\u305f\u306f\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001150\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u306e\u5c45\u4f4f\u7528\u30b9\u30da\u30fc\u30b9\u306b\u5bfe\u3059\u308b\u514d\u7a0e\u984d\u306e\u6069\u6075\u3092\u53d7\u3051\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u7279\u5b9a\u306e\u5c45\u4f4f\u304a\u3088\u3073\u4f7f\u7528\u898f\u5247\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">\u5c11\u984d\u306e\u5236\u9650<\/h3>\n\n<p class=\"wp-block-paragraph\">\u8a55\u4fa1\u57fa\u6e96\u304c1,100\u30e6\u30fc\u30ed\u672a\u6e80\u306e\u5834\u5408\u3001\u7a0e\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u7279\u5b9a\u306e\u571f\u5730\u5206\u5272\u306e\u5834\u5408\u3001\u5236\u9650\u306f2,000\u30e6\u30fc\u30ed\u3067\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">\u975e\u55b6\u5229\u3001\u6148\u5584\u3001\u6559\u4f1a\u306e\u76ee\u7684\u306e\u4fc3\u9032<\/h3>\n\n<p class=\"wp-block-paragraph\">\u975e\u55b6\u5229\u3001\u6148\u5584\u3001\u307e\u305f\u306f\u6559\u4f1a\u306e\u65bd\u8a2d\u3078\u306e\u7121\u511f\u8b72\u6e21\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u7a7a\u9593\u8a08\u753b\u307e\u305f\u306f\u5efa\u8a2d\u7528\u5730\u306e\u8a2d\u8a08\u306e\u305f\u3081\u306e\u884c\u653f\u63aa\u7f6e\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u8b72\u6e21\u3082\u514d\u7a0e\u3067\u3059\u304c\u3001\u81ea\u4e3b\u7684\u306b\u5408\u610f\u3055\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">\u73fe\u7269\u5206\u5272<\/h3>\n\n<p class=\"wp-block-paragraph\">\u5b9f\u8cea\u7684\u306a\u5206\u5272\u3001\u3064\u307e\u308a\u5171\u540c\u571f\u5730\u3092\u500b\u3005\u306e\u6240\u6709\u6a29\u306b\u5206\u5272\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u514d\u9664\u304c\u5b58\u5728\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u63d0\u6761\u4ef6\u306f\u3001\u5404\u5171\u6709\u8005\u304c\u5143\u306e\u5272\u5408\u306b\u5bfe\u5fdc\u3059\u308b\u4fa1\u5024\u306e\u307f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3067\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">\u5f53\u5c40\u306e\u4ecb\u5165<\/h3>\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u304c\u53ce\u7528\u306b\u3088\u3063\u3066\u3001\u307e\u305f\u306f\u5f53\u5c40\u306e\u4ecb\u5165\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u8b72\u6e21\u3055\u308c\u308b\u5834\u5408\u3082\u3001\u7a0e\u91d1\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">\u8a55\u4fa1\u57fa\u6e96<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u8a55\u4fa1\u57fa\u6e96\u306f\u3001\u3069\u306e<strong>\u7a2e\u985e\u306e\u571f\u5730<\/strong>\u304c\u8b72\u6e21\u3055\u308c\u308b\u304b\u3001\u304a\u3088\u3073\u53d6\u5f97\u53d6\u5f15\u304c\u3069\u306e<strong>\u6cd5\u7684\u307e\u305f\u306f\u7d4c\u6e08\u7684\u95a2\u4fc2<\/strong>\u306b\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u7a0e\u91d1\u306f<strong>\u5bfe\u4fa1<\/strong>\u3001\u3064\u307e\u308a\u571f\u5730\u306b\u5b9f\u969b\u306b\u8cbb\u3084\u3055\u308c\u308b\u3082\u306e\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u7279\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001<strong>\u5bfe\u4fa1<\/strong>\u3067\u306f\u306a\u304f\u3001<strong>\u571f\u5730\u306e\u4fa1\u5024<\/strong>\u307e\u305f\u306f<strong>\u7d71\u4e00\u8a55\u4fa1\u984d<\/strong>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u5bb6\u65cf\u5185\u3067\u306e\u8b72\u6e21\u307e\u305f\u306f\u76f8\u7d9a\u3084\u907a\u7559\u5206\u306e\u8b72\u6e21\u306a\u3069\u306e\u7121\u511f\u53d6\u5f15\u306e\u5834\u5408\u3067\u3059\u3002<strong>\u7d71\u4e00\u8a55\u4fa1\u984d<\/strong>\u306f\u3001\u8a55\u4fa1\u57fa\u6e96\u3068\u3057\u3066<strong>\u8fb2\u696d\u304a\u3088\u3073\u6797\u696d\u7528\u5730\u3067\u306e\u307f<\/strong>\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u304c<strong>\u4e0d\u52d5\u7523\u4f1a\u793e<\/strong>\u306e\u8cc7\u7523\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408\u3001<strong>\u516c\u6b63\u4fa1\u5024<\/strong>\u3092\u8a55\u4fa1\u57fa\u6e96\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5c02\u9580\u5bb6\u306e\u610f\u898b\u307e\u305f\u306f\u540c\u7b49\u306e\u8a3c\u62e0\u306b\u3088\u3063\u3066\u8a3c\u660e\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/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\">\u201e\u9069\u5207\u306a\u8a55\u4fa1\u57fa\u6e96\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u6570\u5343\u30e6\u30fc\u30ed\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002\u5f01\u8b77\u58eb\u306e\u540c\u4f34\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u843d\u3068\u3057\u7a74\u3092\u78ba\u5b9f\u306b\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304a\u3088\u3073\u767b\u9332\u6599<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u901a\u5e38\u3001<strong>\u8cfc\u5165\u4fa1\u683c\u306e3.5\uff05\u306b\u76f8\u5f53\u3059\u308b\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/strong>\u304c\u767a\u751f\u3057\u307e\u3059\u3002<strong>\u8fd1\u89aa\u8005<\/strong>\u306e\u9593\u3067\u53d6\u5f97\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u7a0e\u7387\u306f<strong>2\uff05<\/strong>\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u52a0\u3048\u3066\u3001<strong>\u6240\u6709\u6a29\u3092\u571f\u5730\u767b\u8a18\u7c3f\u306b\u767b\u9332\u3059\u308b<\/strong>\u969b\u306b\u306f\u3001<strong>\u8cfc\u5165\u4fa1\u683c\u306e1.1\uff05\u306b\u76f8\u5f53\u3059\u308b\u767b\u9332\u6599<\/strong>\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3044\u308f\u3086\u308b\u7de8\u5165\u6599\u306f\u3001\u767b\u9332\u3068\u540c\u6642\u306b\u767a\u751f\u3057\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">\u7a0e\u91d1\u50b5\u52d9\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001\u5951\u7d04\u5f53\u4e8b\u8005\u304c\u53d6\u5f97\u3092\u6cd5\u7684\u306b\u6709\u52b9\u306b\u5b8c\u4e86\u3059\u308b\u3068\u3059\u3050\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u53d6\u5f97\u53d6\u5f15\u306b\u95a2\u4e0e\u3059\u308b\u3059\u3079\u3066\u306e\u4eba\u7269\u3001\u3064\u307e\u308a\u901a\u5e38\u306f\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u7de0\u7d50\u306e\u6a19\u6e96\u7684\u306a\u30b1\u30fc\u30b9\u306b\u52a0\u3048\u3066\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u6cd5\u306f\u3001\u76f8\u7d9a\u3001\u907a\u8d08\u3001\u307e\u305f\u306f\u6b7b\u4ea1\u6642\u306e\u8d08\u4e0e\u306a\u3069\u306e<strong>\u7279\u5225\u306a\u4f8b\u5916<\/strong>\u3082\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5834\u5408\u3001\u7a0e\u91d1\u50b5\u52d9\u306f\u7570\u306a\u308b\u6642\u70b9\u3067\u767a\u751f\u3057\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\u7279\u306b\u5bb6\u65cf\u5185\u3067\u306e\u8d08\u4e0e\u3084\u8b72\u6e21\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3057\u3070\u3057\u3070\u904e\u5c0f\u8a55\u4fa1\u3055\u308c\u3001\u8aa4\u3063\u305f\u4eee\u5b9a\u306f\u3059\u3050\u306b\u56de\u907f\u53ef\u80fd\u306a\u30b3\u30b9\u30c8\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7d0d\u4ed8<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001<strong>\u81ea\u5df1\u8a08\u7b97<\/strong>\u307e\u305f\u306f<strong>\u7d0d\u7a0e\u7533\u544a\u66f8<\/strong>\u306b\u3088\u3063\u3066\u7d0d\u4ed8\u3055\u308c\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u30d0\u30ea\u30a2\u30f3\u30c8\u3082\u3001\u5f01\u8b77\u58eb\u307e\u305f\u306f\u516c\u8a3c\u4eba\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u81ea\u5df1\u8a08\u7b97<\/strong>\u306f\u3001\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u3092\u5927\u5e45\u306b<strong>\u52a0\u901f<\/strong>\u3059\u308b\u3068\u3044\u3046<strong>\u5229\u70b9<\/strong>\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u5f53\u4e8b\u8005\u306e\u4ee3\u8868\u8005\u306f\u3001FinanzOnline\u3092\u4ecb\u3057\u305f\u7a0e\u91d1\u306e<strong>\u7533\u544a\u3068\u652f\u6255\u3044<\/strong>\u3060\u3051\u3067\u306a\u304f\u3001\u3069\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u514d\u9664\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u3001\u500b\u3005\u306e\u30b1\u30fc\u30b9\u3067\u3069\u306e\u8a55\u4fa1\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3082<strong>\u78ba\u8a8d<\/strong>\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u6b63\u78ba\u306a\u7d0d\u4ed8\u306f\u3001\u571f\u5730\u767b\u8a18\u7c3f\u3078\u306e\u767b\u9332\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u305d\u308c\u306a\u3057\u3067\u306f\u3001\u6240\u6709\u6a29\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">\u00a7 160 BAO\u306b\u57fa\u3065\u304f\u7121\u7570\u8b70\u8a3c\u660e\u66f8<\/h3>\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u7f72\u306f\u3001<strong>\u7121\u7570\u8b70\u8a3c\u660e\u66f8<\/strong>\u3092<a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 160 BAO<\/a>\u306b\u5f93\u3063\u3066\u767a\u884c\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u7f72\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u5b8c\u5168\u306b\u3001\u304b\u3064\u6b63\u78ba\u306b\u652f\u6255\u308f\u308c\u305f\u304b\u3001\u307e\u305f\u306f\u305d\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a3c\u660e\u66f8\u306f\u3001<strong>\u571f\u5730\u767b\u8a18\u88c1\u5224\u6240\u304c\u6240\u6709\u6a29\u306e\u8b72\u6e21\u3092\u767b\u9332\u3059\u308b<\/strong>\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u3053\u306e\u78ba\u8a8d\u306a\u3057\u3067\u306f\u3001\u571f\u5730\u767b\u8a18\u624b\u7d9a\u304d\u306f\u4e2d\u65ad\u3055\u308c\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\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u4e00\u898b\u3059\u308b\u3068\u660e\u78ba\u306b\u898f\u5236\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u5c0f\u3055\u306a\u30a8\u30e9\u30fc\u304c\u3059\u3050\u306b\u4e0d\u5fc5\u8981\u306a\u7a0e\u8ca0\u62c5\u307e\u305f\u306f\u571f\u5730\u767b\u8a18\u306e\u9045\u5ef6\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u65e9\u671f\u306e\u5f01\u8b77\u58eb\u76f8\u8ac7\u306f\u5b89\u5168\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002 <\/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 uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz 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-46ff0bfd \" 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\">\u3044\u3064\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u304b\uff1f<\/span><\/div><div 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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\">\u8cfc\u5165\u6642\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u6709\u511f\u53d6\u5f97\u306e\u5834\u5408\u3001\u7a0e\u91d1\u306f\u8cfc\u5165\u4fa1\u683c\u306e3.5\uff05\u3067\u3059\u3002<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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 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