{"id":53448,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/nekilnojamojo-turto-pajamu-mokestis-paveldint\/"},"modified":"2025-11-26T00:51:52","modified_gmt":"2025-11-25T23:51:52","slug":"nekilnojamojo-turto-pajamu-mokestis-paveldint","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/paveldejimo-teise-prevencija\/nekilnojamojo-turto-pajamu-mokestis-paveldint\/","title":{"rendered":"Nekilnojamojo turto pajam\u0173 mokestis paveldint"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nekilnojamojo turto pajam\u0173 mokestis<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Nekilnojamojo turto pajam\u0173 mokestis<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">I\u0161imtys i\u0161 nekilnojamojo turto pajam\u0173 mokes\u010dio<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">Dovanojimai ir j\u0173 mokestin\u0117s pasekm\u0117s<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">Nekilnojamojo turto pajam\u0173 mokestis paveld\u0117jimo atveju<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bs\u0173 privalumai su advokato pagalba<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Da\u017enai u\u017eduodami klausimai \u2013 DUK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Nekilnojamojo turto pajam\u0173 mokestis<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Nekilnojamojo turto pajam\u0173 mokestis (ImmoESt)<\/strong> nuo 2012 m. taikomas pelnui i\u0161 <strong>\u017eem\u0117s sklyp\u0173 perleidimo<\/strong>. ImmoESt taikomas tik <g id=\"gid_2\">mokamoms \u012fsigijimo ir perdavimo operacijoms<\/g>. Nemokam\u0173 operacij\u0173, toki\u0173 kaip paveld\u0117jimas ar dovanojimai, atveju jis i\u0161 prad\u017ei\u0173 netaikomas, i\u0161skyrus atvejus, kai nekilnojamasis turtas v\u0117liau parduodamas.  <\/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\">Nekilnojamojo turto pajam\u0173 mokestis yra mokestis nuo pelno, kuris atsiranda pardavus \u017eem\u0117s sklypus ar nekilnojam\u0105j\u012f turt\u0105 Austrijoje. Jis paprastai sudaro <strong>30 %<\/strong> gauto pelno. <\/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\/ImmoESt-bei-Erbschaften-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"Nekilnojamojo turto pajam\u0173 mokestis paveldint ir dovanojant Austrijoje \u2013 taisykl\u0117s, i\u0161imtys ir teisin\u0117 pagalba paprastai paai\u0161kinta.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">I\u0161imtys i\u0161 nekilnojamojo turto pajam\u0173 mokes\u010dio<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Pagrindinio gyvenamojo b\u016bsto atleidimas<\/li>\n\n\n\n<li>Gamintojo atleidimas<\/li>\n\n\n\n<li>Nusavinimas<\/li>\n\n\n\n<li>Tam tikri main\u0173 sandoriai<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">I\u0161samesn\u0119 informacij\u0105 apie i\u0161imtis i\u0161 nekilnojamojo turto pajam\u0173 mokes\u010dio, mokes\u010dio tarif\u0105 bei mokes\u010dio sumok\u0117jim\u0105 rasite \u010dia.<\/a><\/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\">\u201eGerade bei Schenkungen und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">Dovanojimai ir j\u0173 mokestin\u0117s pasekm\u0117s<\/h2>\n\n<p class=\"wp-block-paragraph\">Kai \u017eem\u0117s sklypas dovanojamas, tai yra <strong>nemokama operacija<\/strong>. Kadangi dovanotojas negauna pardavimo kainos ir taip negauna pelno, i\u0161 prad\u017ei\u0173 susidaro \u012fsp\u016bdis, kad mokes\u010dio mok\u0117ti nereikia. Ta\u010diau <strong>atsargiai<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>V\u0117lesnis pardavimas ar nuoma<\/strong>: Kai tik apdovanotas asmuo parduoda nekilnojam\u0105j\u012f turt\u0105 ar gauna i\u0161 jo pajam\u0173, gali tekti mok\u0117ti <strong>nekilnojamojo turto pajam\u0173 mokest\u012f<\/strong>. Lemiama yra tai, ar naudojant atsiranda ekonominis pelnas. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Mi\u0161rus dovanojimas<\/strong>: Da\u017enai vaikai moka kompensacij\u0105 savo broliams ir seserims, kai tik vienas gauna \u017eem\u0117s sklyp\u0105. Jei \u0161is mok\u0117jimas vir\u0161ija <strong>50 % \u017eem\u0117s sklypo vert\u0117s<\/strong>, operacija mokes\u010di\u0173 po\u017ei\u016briu neb\u0117ra laikoma grynu dovanojimu. Tokiu atveju perdavimas traktuojamas kaip pardavimas ir reikia mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">Nekilnojamojo turto pajam\u0173 mokestis paveld\u0117jimo atveju<\/h2>\n\n<p class=\"wp-block-paragraph\">Paveld\u0117jimo atveju galioja pana\u0161ios taisykl\u0117s kaip ir dovanojimo. Da\u017enai vienas paveld\u0117tojas perima nekilnojam\u0105j\u012f turt\u0105 ir finansi\u0161kai kompensuoja kitiems paveld\u0117tojams. Ar tuo atveju taikomas <strong>nekilnojamojo turto pajam\u0173 mokestis<\/strong>, priklauso vis\u0173 pirma nuo kompensacinio mok\u0117jimo pob\u016bd\u017eio:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kompensacija i\u0161 palikimo<\/strong>: Kai mok\u0117jimas atliekamas tiesiogiai i\u0161 paveld\u0117to turto, kalbama apie <strong>mokes\u010di\u0173 po\u017ei\u016briu neutral\u0173 palikimo padalijim\u0105<\/strong>. Tokiu atveju nekilnojamojo turto pajam\u0173 mokestis neatsiranda. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kompensacija i\u0161 privataus turto<\/strong>: Kai privilegijuotas paveld\u0117tojas moka kompensacij\u0105 i\u0161 savo ki\u0161en\u0117s, svarbi yra <strong>paveld\u0117jimo dalis<\/strong>, t. y. dalis, kuri\u0105 kiekvienas b\u016bt\u0173 gav\u0119s be susitarimo. Jei mok\u0117jimas vir\u0161ija <strong>50 % paveld\u0117jimo dalies<\/strong>, operacija mokes\u010di\u0173 po\u017ei\u016briu laikoma mokama ir taikomas nekilnojamojo turto pajam\u0173 mokestis. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bs\u0173 privalumai su advokato pagalba<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto pajam\u0173 mokestis yra sud\u0117tinga tema, ypa\u010d kai kalbama apie <strong>dovanojimus<\/strong> ar <strong>paveld\u0117jim\u0105<\/strong>. Net ma\u017ei skirtumai kompensaciniuose mok\u0117jimuose ar palikimo tvarkyme lemia, ar atsiranda mokes\u010di\u0173 mok\u0117jimo pareiga, ar ne. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Da\u017enai u\u017eduodami klausimai \u2013 DUK<\/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-36d1cbb5 \" 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 taikomas nekilnojamojo turto pajam\u0173 mokestis paveldint?<\/span><\/div><div class=\"uagb-faq-content\"><p>Grynasis nekilnojamojo turto paveld\u0117jimas yra neapmokestinamas. Nekilnojamojo turto pajam\u0173 mokestis taikomas tik tada, kai paveld\u0117tas nekilnojamasis turtas parduodamas arba kai vienas paveld\u0117tojas atsiskaito su kitais bendrapaveld\u0117tojais <strong>kompensaciniu mok\u0117jimu i\u0161 privataus turto<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" 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\">Ar reikia mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f dovanojant?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pats dovanojimas yra neapmokestinamas, nes nemokama pardavimo kaina. Nekilnojamojo turto pajam\u0173 mokestis atsiranda tada, kai apdovanotas asmuo v\u0117liau parduoda nekilnojam\u0105j\u012f turt\u0105 ar gauna i\u0161 jo pajam\u0173. <strong>Mi\u0161raus dovanojimo<\/strong> atveju mokes\u010di\u0173 mok\u0117jimo pareiga atsiranda, kai mok\u0117jimas vir\u0161ija <strong>50 % \u017eem\u0117s sklypo vert\u0117s<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" 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\">Kokios yra i\u0161imtys i\u0161 nekilnojamojo turto pajam\u0173 mokes\u010dio Austrijoje?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tam tikri atvejai atleid\u017eiami nuo mokes\u010dio, \u012fskaitant <strong>pagrindinio gyvenamojo b\u016bsto atleidim\u0105<\/strong>, <strong>gamintojo atleidim\u0105<\/strong>, <strong>nusavinim\u0105<\/strong> bei tam tikrus <strong>main\u0173 sandorius<\/strong>. Ar taikoma i\u0161imtis, priklauso nuo konkretaus atvejo ir tur\u0117t\u0173 b\u016bti individualiai patikrinta. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Nekilnojamojo turto pajam\u0173 mokestis Nekilnojamojo turto pajam\u0173 mokestis (ImmoESt) nuo 2012 m. taikomas pelnui i\u0161 \u017eem\u0117s sklyp\u0173 perleidimo. ImmoESt taikomas tik mokamoms \u012fsigijimo ir perdavimo operacijoms. Nemokam\u0173 operacij\u0173, toki\u0173 kaip &#8230;","protected":false},"author":1,"featured_media":53449,"parent":59218,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1133],"tags":[],"class_list":["post-53448","page","type-page","status-publish","has-post-thumbnail","hentry","category-paveldejimo-teise-rupyba"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/lt\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Nekilnojamojo turto pajam\u0173 mokestis Nekilnojamojo turto pajam\u0173 mokestis (ImmoESt) nuo 2012 m. taikomas pelnui i\u0161 \u017eem\u0117s sklyp\u0173 perleidimo. ImmoESt taikomas tik mokamoms \u012fsigijimo ir perdavimo operacijoms. Nemokam\u0173 operacij\u0173, toki\u0173 kaip ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/53448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/comments?post=53448"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/53448\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/59218"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media\/53449"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=53448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=53448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=53448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}