{"id":102309,"date":"2022-12-21T06:49:16","date_gmt":"2022-12-21T05:49:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/%eb%b6%80%eb%8f%99%ec%82%b0%eb%b2%95\/%ec%84%b8%ea%b8%88-%eb%b0%8f-%ec%88%98%ec%88%98%eb%a3%8c\/"},"modified":"2025-12-25T15:36:00","modified_gmt":"2025-12-25T14:36:00","slug":"%ec%84%b8%ea%b8%88-%eb%b0%8f-%ec%88%98%ec%88%98%eb%a3%8c","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ko\/%eb%b6%80%eb%8f%99%ec%82%b0%eb%b2%95\/%ec%84%b8%ea%b8%88-%eb%b0%8f-%ec%88%98%ec%88%98%eb%a3%8c\/","title":{"rendered":"\uc138\uae08 \ubc0f \uc218\uc218\ub8cc"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\uc138\uae08 \ubc0f \uc218\uc218\ub8cc<\/h2>\n\n<p class=\"wp-block-paragraph\">\uc544\ud30c\ud2b8 \ub9e4\uc785 \uc2dc \uc9c0\ubd88\ud574\uc57c \ud560 \ud2b9\uc815 \uc138\uae08 \ubc0f \uc218\uc218\ub8cc\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc544\ub798\uc5d0 \ub098\uc5f4\ub418\uc5b4 \uc788\uc73c\uba70 \ub354 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. <\/p>\n\n<h2 class=\"wp-block-heading\">\ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138 (ImmoESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">\ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138\ub294 \ud310\ub9e4\uc790\uac00 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uc138\uae08\uc785\ub2c8\ub2e4.<\/p>\n\n<h3 class=\"wp-block-heading\">\uc138\uc728<\/h3>\n\n<p class=\"wp-block-paragraph\">\uac1c\uc778 \ud1a0\uc9c0 \ub9e4\uac01 \uac70\ub798\ub294 \uc77c\ubc18\uc801\uc73c\ub85c 30%\uc758 \ud2b9\ubcc4 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc740 \ub2f9\uc0ac \ubc95\ub960 \uc0ac\ubb34\uc18c \ub0b4\uc5d0\uc11c \ub9e4\ub9e4 \uacc4\uc57d\uc11c \ud615\ud0dc\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. <\/p>\n\n<h3 class=\"wp-block-heading\">\ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138 \uc608\uc678<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc8fc \uac70\uc8fc\uc9c0 \uba74\uc81c<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\uc8fc \uac70\uc8fc\uc9c0\ub85c\uc11c\uc758 \uc544\ud30c\ud2b8 \ub9e4\uac01\uc740 \ud2b9\uc815 \uc0c1\ud669\uc5d0\uc11c \ud310\ub9e4\uc790\uc5d0\uac8c \uc138\uae08 \uba74\uc81c\ub429\ub2c8\ub2e4. \ud310\ub9e4\uc790\ub294 \ub9e4\uc785 \uc2dc\uc810\ubd80\ud130 \ub9e4\uac01 \uc2dc\uc810\uae4c\uc9c0 \ucd5c\uc18c 2\ub144 \ub3d9\uc548 \uacc4\uc18d \uac70\uc8fc\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74, \ud310\ub9e4\uc790\uac00 \ub9e4\uac01 \uc804 \uc9c0\ub09c 10\ub144 \uc774\ub0b4\uc5d0 \ucd5c\uc18c 5\ub144 \ub3d9\uc548 \uacc4\uc18d \uac70\uc8fc\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uba74\uc81c\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc790\uccb4 \uac74\uc124 \uba74\uc81c<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\ubcc4\uc7a5\uacfc \uac19\uc774 \uc790\uccb4 \uac74\uc124\ub41c \uac74\ubb3c\uc758 \uacbd\uc6b0, \uc138\uae08 \uba74\uc81c\ub294 \uac74\ubb3c\uc5d0 \ub300\ud574\uc11c\ub9cc \uc801\uc6a9\ub418\uba70 \ud1a0\uc9c0\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n\n<h3 class=\"wp-block-heading\">\ub2e4\ub978 \uc138\uc728<\/h3>\n\n<p class=\"wp-block-paragraph\">\uc2e0\uaddc \ud1a0\uc9c0(2002\ub144 3\uc6d4 31\uc77c \uc774\ud6c4 \ucde8\ub4dd)\uc640 \uae30\uc874 \ud1a0\uc9c0(2002\ub144 3\uc6d4 31\uc77c \uc774\uc804 \ucde8\ub4dd)\uc758 \uacbd\uc6b0 \uc138\uc728\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\">\uae30\uc874 \ud1a0\uc9c0\uc758 \uacbd\uc6b0 \ub9e4\uac01 \uc218\uc775\uc758 4.2% \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uac74\ucd95 \uc6a9\uc9c0\ub85c \uc6a9\ub3c4 \ubcc0\uacbd\ub41c \uae30\uc874 \ud1a0\uc9c0\uc758 \uacbd\uc6b0 \uc138\uc728\uc740 \ub9e4\uac01 \uc218\uc775\uc758 18%\uc785\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\">\uc2e0\uaddc \ud1a0\uc9c0\uc758 \uacbd\uc6b0 \ud2b9\ubcc4 \uc138\uc728\uc5d0 \uad00\ud55c \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n<h2 class=\"wp-block-heading\">\ud1a0\uc9c0 \ucde8\ub4dd\uc138 (GrESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">\ud1a0\uc9c0 \ucde8\ub4dd\uc138\ub294 \uc624\uc2a4\ud2b8\ub9ac\uc544 \ub0b4 \ud1a0\uc9c0 \ucde8\ub4dd\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ud1a0\uc9c0 \ucde8\ub4dd\uc138\ubc95\uc0c1 \ud1a0\uc9c0\ub294 \ub2e4\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\ud1a0\uc9c0<\/li>\n\n\n\n<li>\uac74\ubb3c<\/li>\n\n\n\n<li>\ubd80\uc18d\ubb3c \ubc0f \ubd80\uc18d\ud488 (\uc608: \uc790\ub3d9\ucc28\uc758 \ud0c0\uc774\uc5b4, \ub18d\uc7a5\uc758 \ud2b8\ub799\ud130) <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\ud1a0\uc9c0 \ucde8\ub4dd\uc138\ub294 \ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138\uc758 \uc0c1\uc751\ud558\ub294 \uc138\uae08\uc774\uba70 \uad6c\ub9e4\uc790\uac00 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n<h3 class=\"wp-block-heading\">\ud1a0\uc9c0 \ucde8\ub4dd\uc138 \uacfc\uc138 \ud45c\uc900<\/h3>\n\n<p class=\"wp-block-paragraph\">\uacfc\uc138 \ud45c\uc900\uc744 \uc704\ud574 \uc138 \uac00\uc9c0 \ub2e4\ub978 \uac00\uce58\uac00 \uace0\ub824\ub429\ub2c8\ub2e4:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\ubc18\ub300\uae09\ubd80 \uac00\uce58<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\uc77c\ubc18\uc801\uc73c\ub85c \ud1a0\uc9c0 \ucde8\ub4dd\uc138\ub294 \ubc18\ub300\uae09\ubd80 \uac00\uce58(\ub9e4\ub9e4 \uac00\uaca9)\uc5d0 \ucc44\ubb34 \ub610\ub294 \uc218\uc775\uad8c\uacfc \uac19\uc774 \ud568\uaed8 \uc778\uc218\ud55c \uc758\ubb34\ub97c \ub354\ud558\uc5ec \uc0b0\uc815\ub429\ub2c8\ub2e4.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\ud1a0\uc9c0 \uac00\uce58<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\uc99d\uc5ec \ub610\ub294 \uc0c1\uc18d\uc758 \uacbd\uc6b0 \ubc18\ub300\uae09\ubd80(\ub9e4\ub9e4 \uac00\uaca9)\uac00 \uc5c6\uc73c\ubbc0\ub85c, \uc774\ub7ec\ud55c \uacbd\uc6b0 \ud1a0\uc9c0 \uac00\uce58\uac00 \uc0b0\uc815\ub418\uba70 \uc774 \uac00\uce58\uac00 \ud1a0\uc9c0 \ucde8\ub4dd\uc138\uc758 \uacfc\uc138 \ud45c\uc900\uc73c\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub2e8\uc77c \ud3c9\uac00\uc561<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\ub2e8\uc77c \ud3c9\uac00\uc561\uc744 \ud1b5\ud55c \uacfc\uc138 \ud45c\uc900\uc740 \ub18d\ub9bc\uc5c5\uc6a9 \ud1a0\uc9c0 \ucde8\ub4dd\uc744 \uc704\ud574 \uace0\uc548\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n<h3 class=\"wp-block-heading\">\uac1c\uc778 \uc601\uc5ed\uc5d0\uc11c\uc758 \ud1a0\uc9c0 \ucde8\ub4dd\uc138 \uc608\uc678<\/h3>\n\n<p class=\"wp-block-paragraph\">\ud1a0\uc9c0 \ucde8\ub4dd\uc138\uc5d0\uc11c \uba74\uc81c\ub418\ub294 \uacbd\uc6b0\ub294 \ubc30\uc6b0\uc790 \ub610\ub294 \ub4f1\ub85d\ub41c \ud30c\ud2b8\ub108\uc2ed\uc758 \ud30c\ud2b8\ub108\uc5d0 \uc758\ud55c \uacf5\ub3d9 \uc8fc\uac70\uc9c0\uc758 \ubb34\uc0c1 \ucde8\ub4dd\uc785\ub2c8\ub2e4. \uc774\ub97c \uc704\ud574\uc11c\ub294 \ub2e4\uc74c \uc870\uac74\uc774 \ud544\uc694\ud569\ub2c8\ub2e4: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\ub450 \ud30c\ud2b8\ub108 \ubaa8\ub450 \uc544\ud30c\ud2b8\uc5d0 \ub3d9\ub4f1\ud55c \uc9c0\ubd84\uc744 \uac00\uc838\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc808\ubc18\uc758 \uc9c0\ubd84\uc740 \ub2e4\ub978 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc591\ub3c4\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. <\/li>\n\n\n\n<li>\ud574\ub2f9 \uc544\ud30c\ud2b8\ub294 \ud30c\ud2b8\ub108\uc758 \uae34\uae09\ud55c \uc8fc\uac70 \ud544\uc694\ub97c \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uae30\uc874\uc758 \uacf5\ub3d9 \uc8fc\uac70\uc9c0\ub294 \ud3ec\uae30\ub429\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uc544\ud30c\ud2b8 \uc785\uc8fc\ub294 \ucde8\ub4dd\/\uc644\uacf5 \ud6c4 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uc18c\uc720\uad8c \uad00\uacc4\ub294 \ucc98\uc74c 5\ub144 \ub3d9\uc548 \ubcc0\uacbd\ub418\uc5b4\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uc774 \uae30\uac04 \ub3d9\uc548 \uc544\ud30c\ud2b8\uc5d0 \uac70\uc8fc\ud574\uc57c \ud569\ub2c8\ub2e4. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">\uc138\uc728<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\uc720\uc0c1 \ucde8\ub4dd<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\uc720\uc0c1 \ucde8\ub4dd \uc2dc \ud1a0\uc9c0 \ucde8\ub4dd\uc138\ub294 \uae30\ubcf8\uc801\uc73c\ub85c \uacfc\uc138 \ud45c\uc900\uc758 3.5%\uc785\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\ubb34\uc0c1 \ucde8\ub4dd \ubc0f \uac00\uc871 \uac04 \ucde8\ub4dd<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\uc99d\uc5ec\uc640 \uac19\uc740 \ubb34\uc0c1 \ucde8\ub4dd\uc758 \uacbd\uc6b0\uc640 \uac00\uc871 \uac04\uc758 \uc720\uc0c1 \ucde8\ub4dd\uc758 \uacbd\uc6b0 \ub2e8\uacc4\ubcc4 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucde8\ub4dd\uc740 \uc6b0\ub300\ub429\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\">\uc774\ub54c \uc138\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\ucc98\uc74c 250,000 \uc720\ub85c\uc5d0 \ub300\ud574 0.5%<\/li>\n\n\n\n<li>\ub2e4\uc74c 150,000 \uc720\ub85c\uc5d0 \ub300\ud574 2%<\/li>\n\n\n\n<li>400,000 \uc720\ub85c \ucd08\uacfc \uc2dc 3.5%<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\ub0a9\uc138 \uc758\ubb34<\/h2>\n\n<p class=\"wp-block-paragraph\">\ucde8\ub4dd \uc808\ucc28\uac00 \uc644\ub8cc\ub418\ub294 \uc989\uc2dc \ub0a9\uc138 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ucde8\ub4dd \uc808\ucc28 \ub610\ub294 \uc758\ubb34 \uacc4\uc57d\uc740 \ub9e4\ub9e4 \uacc4\uc57d\uc785\ub2c8\ub2e4. \ud310\ub9e4\uc790\uc640 \uad6c\ub9e4\uc790\ub294 \ub9e4\ub9e4 \uacc4\uc57d\uc5d0 \uad00\ub828\ub41c \ub2f9\uc0ac\uc790\uc774\ubbc0\ub85c \ub0a9\uc138 \uc758\ubb34\uc790\uac00 \ub429\ub2c8\ub2e4.  <\/p>\n\n<p class=\"wp-block-paragraph\">\ub0a9\uc138 \uc758\ubb34\ub294 \ubc1c\uc0dd\uc77c\ub85c\ubd80\ud130 \ub450 \ubc88\uc9f8 \ub2ec\uc758 15\uc77c\uc5d0 \ub0a9\ubd80 \uae30\ud55c\uc774 \ub3c4\ub798\ud569\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>BAO \uc81c160\uc870\uc5d0 \ub530\ub978 \uc138\uae08 \ub0a9\ubd80 \ud655\uc778\uc11c<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\uc18c\uc720\uad8c \ucde8\ub4dd\uacfc \uad00\ub828\ud558\uc5ec \ud1a0\uc9c0 \ub4f1\uae30\ubd80\uc5d0 \ub4f1\uae30\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc138\uae08 \ub0a9\ubd80 \ud655\uc778\uc11c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774\ub294 \uad00\ud560 \uc138\ubb34\uc11c\uc5d0\uc11c \ubc1c\uae09\ubc1b\uc544\uc57c \ud558\uba70 \ud1a0\uc9c0 \ucde8\ub4dd\uc138\uac00 \ub0a9\ubd80\ub418\uc5c8\uc74c\uc744 \uc99d\uba85\ud569\ub2c8\ub2e4. <\/p>\n\n<h2 class=\"wp-block-heading\">\ub4f1\uae30 \uc218\uc218\ub8cc<\/h2>\n\n<p class=\"wp-block-paragraph\">\uc544\ud30c\ud2b8 \ub4f1\uae30 \uc218\uc218\ub8cc\ub294 \ucd1d \ub9e4\ub9e4 \uac00\uaca9\uc758 1.1%\uc785\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\">\uac00\uc871 \uac04\uc758 \uc720\uc0c1 \ubc0f \ubb34\uc0c1 \ucde8\ub4dd\uc758 \uacbd\uc6b0 \ub4f1\uae30 \uc218\uc218\ub8cc\ub294 \ub2e8\uc77c \ud3c9\uac00\uc561\uc758 3\ubc30(\uc2dc\uc7a5 \uac00\uce58\uc758 \ucd5c\ub300 3\ubd84\uc758 1)\ub97c \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\">\ud1a0\uc9c0 \ub4f1\uae30\ubd80 \uc81c\ucd9c \uc218\uc218\ub8cc\ub294 \uc804\uc790 \ubc29\uc2dd\uc73c\ub85c \uc9c4\ud589\ub420 \uacbd\uc6b0 \ucd94\uac00\ub85c 47.00 \uc720\ub85c\uc785\ub2c8\ub2e4. \uc11c\uba74 \uc81c\ucd9c \uc218\uc218\ub8cc\ub294 67.00 \uc720\ub85c\uc785\ub2c8\ub2e4. <\/p>\n\n<h2 class=\"wp-block-heading\">\uacc4\uc57d\uc11c \uc791\uc131 \uae30\ud0c0 \ube44\uc6a9<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>\uc11c\uba85 \uacf5\uc99d\uc744 \uc704\ud55c \uacf5\uc99d\uc778 \ube44\uc6a9<\/li>\n\n\n\n<li>\uacc4\uc57d\uc11c \uc791\uc131 \ubc0f \ub9e4\ub9e4 \uc808\ucc28\ub97c \uc704\ud55c \ubcc0\ud638\uc0ac \ube44\uc6a9<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"\uc138\uae08 \ubc0f \uc218\uc218\ub8cc \uc544\ud30c\ud2b8 \ub9e4\uc785 \uc2dc \uc9c0\ubd88\ud574\uc57c \ud560 \ud2b9\uc815 \uc138\uae08 \ubc0f \uc218\uc218\ub8cc\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc544\ub798\uc5d0 \ub098\uc5f4\ub418\uc5b4 \uc788\uc73c\uba70 \ub354 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138 (ImmoESt) \ubd80\ub3d9\uc0b0 \uc18c\ub4dd\uc138\ub294 \ud310\ub9e4\uc790\uac00 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uc138\uae08\uc785\ub2c8\ub2e4. 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