{"id":80261,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/nekilnojamojo-turto-teise\/nekilnojamojo-turto-isigijimo-mokestis-imonems\/"},"modified":"2025-11-26T07:30:58","modified_gmt":"2025-11-26T06:30:58","slug":"nekilnojamojo-turto-isigijimo-mokestis-imonems","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/nekilnojamojo-turto-teise\/nekilnojamojo-turto-isigijimo-mokestis-imonems\/","title":{"rendered":"Nekilnojamojo turto \u012fsigijimo mokestis \u012fmon\u0117ms"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nekilnojamojo turto \u012fsigijimo mokestis<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Nekilnojamojo turto \u012fsigijimo mokestis<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Mokes\u010dio objektas<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">\u012esigijimo sandoriai<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Dalininko pasikeitimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Dali\u0173 suvienijimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Mokes\u010dio atleidimas<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Verslo perdavimas komercin\u0117s veiklos ar savaranki\u0161ko darbo atveju<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Verslo perdavimai \u017eem\u0117s \u016bkyje ir mi\u0161kininkyst\u0117je<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">\u017dem\u0117s konsolidacijos ir \u017eem\u0117tvarkos proced\u016bros<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Mokes\u010dio baz\u0117<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Bendrasis principas<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Atlygis<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Nekilnojamojo turto vert\u0117<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Vieneto vert\u0117<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Rinkos vert\u0117<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Nekilnojamojo turto \u012fsigijimo mokestis ir registracijos mokestis<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Mokes\u010dio skolos ir mokes\u010dio mok\u0117tojas<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Nekilnojamojo turto \u012fsigijimo mokes\u010dio sumok\u0117jimas<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Nepriekai\u0161tingumo pa\u017eym\u0117jimas pagal BAO 160 \u00a7<\/a><\/li><\/ul><\/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\u017eniausiai u\u017eduodami klausimai \u2013 DUK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Nekilnojamojo turto \u012fsigijimo mokestis<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimas \u012fmoni\u0173 arba dali\u0173 pasikeitimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se reguliariai sukelia nekilnojamojo turto \u012fsigijimo mokest\u012f. Tai yra <strong>teisinio sandorio mokestis<\/strong>, kuris taikomas <strong>mokamam ar nemokamam perdavimui<\/strong> <strong>vidaus nekilnojamojo turto<\/strong> ar tam tikriems <strong>bendrov\u0117s teis\u0117s sandoriams<\/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\">Nekilnojamojo turto \u012fsigijimo mokestis yra mokestis, kuris taikomas \u012fsigyjant nekilnojam\u0105j\u012f turt\u0105 ar tam tikras bendrov\u0117s dalis Austrijoje.<\/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-Unternehmen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Kiek kainuoja nekilnojamojo turto pirkimas? Visa informacija apie nekilnojamojo turto \u012fsigijimo mokest\u012f, lengvatas ir atleidimus, kompakti\u0161kai ir suprantamai paai\u0161kinta.\" >\n\t<\/picture>\n<\/div>\n<\/div>\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-steuergegenstand\">Mokes\u010dio objektas<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimo mokestis taikomas, kai perduodamas vidaus nekilnojamasis turtas civilin\u0117s teis\u0117s prasme. Tai apima ne tik \u017eem\u0119, bet ir tvirtai su ja sujungtus priedus. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u017dem\u0117<\/li>\n\n\n\n<li>Priklausomyb\u0117s<\/li>\n\n\n\n<li>Prieaugis<\/li>\n\n\n\n<li>Statybos teis\u0117s<\/li>\n\n\n\n<li>Super\u00e4difikatai<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimo mokestis netaikomas judamajam turtui, pavyzd\u017eiui:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Gamybos \u012frenginio ma\u0161inos<\/li>\n\n\n\n<li>Kitas inventorius<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">\u012esigijimo sandoriai<\/h2>\n\n<p class=\"wp-block-paragraph\">Nors \u012fmon\u0117ms taikomi papildomi \u012fsigijimo atvejai, pavyzd\u017eiui, dalininko pasikeitimas ar dali\u0173 suvienijimas, fiziniams asmenims taikomos kitos taisykl\u0117s. Daugiau informacijos apie bendruosius \u012fsigijimo sandorius rasite m\u016bs\u0173 puslapyje: <a href=\"https:\/\/harlander-partner.eu\/lt\/nekilnojamojo-turto-teise\/nekilnojamojo-turto-isigijimo-mokestis\/\">Nekilnojamojo turto \u012fsigijimo mokestis.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Dalininko pasikeitimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se<\/h3>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimo mokestis atsiranda pagal  <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">GrEStG 1 \u00a7 3 dal\u012f <\/a>, kai <strong>per septynerius metus ma\u017eiausiai 75 % dali\u0173<\/strong> nekilnojam\u0105j\u012f turt\u0105 valdan\u010dioje bendrov\u0117je perduodama <strong>naujiems dalininkams<\/strong>. Svarbu ne vienas \u012fsigijimas. Lemiamas yra tas veiksmas, kuriuo \u0161is slenkstis pirm\u0105 kart\u0105 vir\u0161ijamas. Nuo to momento septyni\u0173 met\u0173 terminas pradedamas skai\u010diuoti i\u0161 naujo.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Dali\u0173 suvienijimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se<\/h3>\n\n<p class=\"wp-block-paragraph\">Taip pat <strong>ma\u017eiausiai 75 % dali\u0173 suvienijimas<\/strong> nekilnojam\u0105j\u012f turt\u0105 valdan\u010dioje asmen\u0173 ar kapitalo bendrov\u0117je <strong>vieno \u012fsigij\u0117jo ar \u012fsigij\u0117j\u0173 grup\u0117s<\/strong> rankose yra apmokestinamas nekilnojamojo turto \u012fsigijimo mokes\u010diu. Skai\u010diuojamas tiek tiesioginis, tiek netiesioginis dali\u0173 \u012fsigijimas. <\/p>\n\n<p class=\"wp-block-paragraph\">\u012esigij\u0117j\u0173 grup\u0117 egzistuoja, kai asmenys ar bendrov\u0117s yra <strong>vieningo vadovavimo ar kontroliuojan\u010dio poveikio<\/strong> vald\u017eioje, pavyzd\u017eiui, koncerno strukt\u016brose.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Mokes\u010dio atleidimas<\/h2>\n\n<p class=\"wp-block-paragraph\">Verslininkams taikomos specialios mokestin\u0117s lengvatos perduodant verslo nekilnojam\u0105j\u012f turt\u0105. Jos ypa\u010d skirtos palengvinti verslo perdavim\u0105. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Verslo perdavimas<\/strong> <strong>komercin\u0117s<\/strong> <strong>veiklos ar savaranki\u0161ko darbo atveju<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Lengvata <strong>900 000 \u20ac<\/strong> dyd\u017eio taikoma nemokamam ir dalinai mokamam perdavimui. Ji gali b\u016bti taikoma, kai: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>perduodamas vienetas generuoja verslo pajamas,<\/li>\n\n\n\n<li>\u012fsigij\u0117jas yra fizinis asmuo,<\/li>\n\n\n\n<li>perdavimas vyksta d\u0117l am\u017eiaus, mirties ar nuolatinio nedarbingumo, ir<\/li>\n\n\n\n<li>perduodama ma\u017eiausiai 25 % verslo.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Lengvata proporcingai paskirstoma nemokamam daliai. Be to, \u0161io nemokamo dalies mokestis yra <strong>ribojamas 0,5 % nekilnojamojo turto vert\u0117s<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Verslo perdavimai \u017eem\u0117s \u016bkyje ir mi\u0161kininkyst\u0117je<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">\u010cia lengvata sudaro <strong>365 000 \u20ac.<\/strong> Reikalavimai i\u0161 esm\u0117s atitinka komercin\u0117s veiklos reikalavimus, ta\u010diau perduodamas turtas turi generuoti \u017eem\u0117s \u016bkio ir mi\u0161kininkyst\u0117s pajamas.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>\u017dem\u0117s konsolidacijos ir \u017eem\u0117tvarkos proced\u016bros<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Perduodant \u017eem\u0117s \u016bkio ar mi\u0161kininkyst\u0117s nekilnojam\u0105j\u012f turt\u0105 oficialiai patvirtintos \u017eem\u0117tvarkos ar konsolidacijos proced\u016bros metu nekilnojamojo turto \u012fsigijimo mokestis netaikomas, jei yra atitinkamas \u017eem\u0117s \u016bkio institucijos sprendimas, kuriuo vadovaujasi mokes\u010di\u0173 inspekcija.<\/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\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Mokes\u010dio baz\u0117<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimo mokes\u010dio dydis priklauso nuo vadinamosios <strong>mokes\u010dio baz\u0117s<\/strong>. Lemiama yra tai, ar tai <strong>pagrindinio turto nekilnojamasis turtas<\/strong>, ar <strong>\u017eem\u0117s \u016bkio ir mi\u0161kininkyst\u0117s nekilnojamasis turtas<\/strong>. \u012emon\u0117ms ir privatiems asmenims i\u0161 esm\u0117s taikomos tos pa\u010dios taisykl\u0117s, su specifiniais nukrypimais tam tikr\u0173 \u012fsigijimo sandori\u0173 atveju.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Bendrasis principas<\/h3>\n\n<p class=\"wp-block-paragraph\">Paprastai nekilnojamojo turto \u012fsigijimo mokestis skai\u010diuojamas pagal <strong>atlyg\u012f<\/strong>, t. y. faktin\u0119 sumok\u0117to atlygio vert\u0119. Ypatingais atvejais, pavyzd\u017eiui, nemokamo perdavimo ar \u012fsigijimo \u0161eimoje atveju, atskaitos ta\u0161kas yra <strong>ne atlygis<\/strong>, o standartizuota <strong>nekilnojamojo turto vert\u0117<\/strong>, <strong>vieneto vert\u0117<\/strong> ar <strong>rinkos vert\u0117<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Atlygis<\/h3>\n\n<p class=\"wp-block-paragraph\">Atlygis apima <strong>visk\u0105, k\u0105 \u012fsigij\u0117jas patiria<\/strong>, kad gaut\u0173 nekilnojam\u0105j\u012f turt\u0105.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Nekilnojamojo turto vert\u0117<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nekilnojamojo turto vert\u0117<\/strong> yra lemiama, kai <strong>n\u0117ra atlygio arba jis labai ma\u017eas<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Vieneto vert\u0117<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u017dem\u0117s \u016bkio ir mi\u0161kininkyst\u0117s nekilnojamojo turto<\/strong> atveju atskaitos ta\u0161kas yra ne nekilnojamojo turto vert\u0117, o <strong>vieneto vert\u0117<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Rinkos vert\u0117<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Rinkos vert\u0117<\/strong> kaip mokes\u010dio baz\u0117 taikoma arba <strong>savanori\u0161kai<\/strong>, kai ji \u012frodytai ma\u017eesn\u0117 u\u017e nekilnojamojo turto vert\u0119, arba <strong>privaloma<\/strong>, jei nekilnojamasis turtas priklauso <strong>nekilnojamojo turto bendrov\u0117s<\/strong> turtui, o pastarasis taikomas, kai nekilnojamasisi turtas <strong>nenaudojamas savo verslo tikslams<\/strong>, bet <strong>daugiausia i\u0161nuomojamas ar parduodamas<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Nekilnojamojo turto \u012fsigijimo mokestis ir registracijos mokestis<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimo mokestis i\u0161 esm\u0117s sudaro <strong>3,5 %<\/strong> <strong>mokes\u010dio baz\u0117s<\/strong>, nemokamo perdavimo atveju, ypa\u010d \u0161eimoje, taikomas pakopinis tarifas. Be to, u\u017e <strong>\u012fra\u0161ym\u0105 \u012f \u017eem\u0117s knyg\u0105 taikomas 1,1 % mokestis<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Mokes\u010dio skola ir mokes\u010dio mok\u0117tojas<\/h2>\n\n<p class=\"wp-block-paragraph\">Mokes\u010dio skola atsiranda, kai u\u017ebaigiamas apmokestinamasis \u012fsigijimo sandoris, pavyzd\u017eiui, pasira\u0161ius sutart\u012f d\u0117l dali\u0173 \u012fsigijimo.<\/p>\n\n<p class=\"wp-block-paragraph\">Dalininko pasikeitimo atveju nekilnojam\u0105j\u012f turt\u0105 valdanti bendrov\u0117 <strong>pati yra mokes\u010dio mok\u0117toja<\/strong>.<br\/>Dali\u0173 suvienijimo atveju atsako <strong>tas asmuo<\/strong> ar \u012fsigij\u0117j\u0173 grup\u0117, kurios rankose <strong>suvienijama ma\u017eiausiai 75 % dali\u0173<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Nekilnojamojo turto \u012fsigijimo mokes\u010dio sumok\u0117jimas<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto \u012fsigijimo mokestis sumokamas pateikiant <strong>mokes\u010dio deklaracij\u0105<\/strong> arba <strong>savaranki\u0161kai apskai\u010diuojant<\/strong> notarui ar advokatui per FinanzOnline. Abiem atvejais prane\u0161imas turi b\u016bti pateiktas <strong>ne v\u0117liau kaip iki antrojo m\u0117nesio po mokes\u010dio skolos atsiradimo 15 dienos<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Nepriekai\u0161tingumo pa\u017eym\u0117jimas pagal BAO 160 \u00a7<\/h3>\n\n<p class=\"wp-block-paragraph\">Mokes\u010di\u0173 inspekcija i\u0161duoda <strong>nepriekai\u0161tingumo pa\u017eym\u0117jim\u0105<\/strong> pagal <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">BAO 160 \u00a7<\/a>. Taip mokes\u010di\u0173 inspekcija patvirtina, kad nekilnojamojo turto \u012fsigijimo mokestis sumok\u0117tas pilnai ir teisingai arba jis netaikomas. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160is pa\u017eym\u0117jimas yra b\u016btina s\u0105lyga, kad <strong>\u017eem\u0117s knygos teismas \u012fregistruot\u0173 nuosavyb\u0117s perdavim\u0105<\/strong>. Be \u0161io patvirtinimo \u017eem\u0117s knygos proced\u016bra sustabdoma. <\/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\">Ypa\u010d verslo nekilnojamojo turto perdavimo, reorganizacijos ar dali\u0173 perskirstymo atveju nekilnojamojo turto \u012fsigijimo mokestis yra sud\u0117tinga tema su dideliu rizikos lygiu. Klaidingi vertinimai greitai lemia \u017eymius papildomus ka\u0161tus ar mokes\u010dio do\u012fsigijim\u0105. Tikslus teisinis palyd\u0117jimas atsiperkama tiek profesionaliai, tiek finansi\u0161kai.  <\/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\u017eniausiai 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-faq01 \" 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 \u012fmon\u0117ms taikomas nekilnojamojo turto \u012fsigijimo mokestis?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nekilnojamojo turto \u012fsigijimo mokestis atsiranda ne tik tiesiogiai perkant nekilnojam\u0105j\u012f turt\u0105, bet ir bendrov\u0117s teis\u0117s sandori\u0173 atveju. Tai ypa\u010d apima dalininko pasikeitim\u0105 ir dali\u0173 suvienijim\u0105. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" 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\">Koks nekilnojamojo turto \u012fsigijimo mokes\u010dio dydis \u012fmon\u0117ms?<\/span><\/div><div class=\"uagb-faq-content\"><p>Standartinis mokes\u010dio tarifas sudaro 3,5 % mokes\u010dio baz\u0117s. Nemokamo ar dalinai mokamo verslo perdavimo atveju gali b\u016bti taikomos lengvatos bei 0,5 % lengvatinis mokes\u010dio tarifas nemokamam daliai. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" 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\">Kas yra mokes\u010dio mok\u0117tojas dali\u0173 perdavimo ir dali\u0173 suvienijimo atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dalininko pasikeitimo atveju mokes\u010dio prievol\u0117 tenka nekilnojam\u0105j\u012f turt\u0105 valdan\u010diai bendrovei. Dali\u0173 suvienijimo atveju atsako tas asmuo ar \u012fsigij\u0117j\u0173 grup\u0117, kurios rankose suvienijamos dalys. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" 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 atsiranda mokes\u010dio skola nekilnojamojo turto \u012fsigijimo mokes\u010dio atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Mokes\u010dio skola i\u0161 esm\u0117s atsiranda u\u017ebaigus \u012fsipareigojimo sandor\u012f, t. y. kai sutarties \u0161alys susitaria d\u0117l pirkimo objekto ir kainos.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" 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\">Kokie atleidimo atvejai taikomi \u012fmon\u0117ms?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u012emon\u0117s ypa\u010d naudojasi lengvatomis verslo perdavimo atveju: 900 000 \u20ac komercin\u0117s veiklos atveju ir 365 000 \u20ac \u017eem\u0117s \u016bkio ir mi\u0161kininkyst\u0117s naudojimo atveju.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" 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\">Kokia nauda i\u0161 advokato pagalbos nekilnojamojo turto \u012fsigijimo mokes\u010dio sandori\u0173 atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>I\u0161samus teisinis patikrinimas padeda laiku atpa\u017einti atleidimus, i\u0161vengti rizik\u0173 ir optimizuoti mokestin\u0119 na\u0161t\u0105, ypa\u010d sud\u0117ting\u0173 bendrov\u0117s strukt\u016br\u0173 ar reorganizacijos atveju tai lemiamas prana\u0161umas.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Nekilnojamojo turto \u012fsigijimo mokestis Nekilnojamojo turto \u012fsigijimas \u012fmoni\u0173 arba dali\u0173 pasikeitimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se reguliariai sukelia nekilnojamojo turto \u012fsigijimo mokest\u012f. Tai yra teisinio sandorio mokestis, kuris taikomas mokamam ar &#8230;","protected":false},"author":24,"featured_media":80264,"parent":68911,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1134],"tags":[],"class_list":["post-80261","page","type-page","status-publish","has-post-thumbnail","hentry","category-teise"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/lt\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Nekilnojamojo turto \u012fsigijimo mokestis Nekilnojamojo turto \u012fsigijimas \u012fmoni\u0173 arba dali\u0173 pasikeitimas nekilnojam\u0105j\u012f turt\u0105 valdan\u010diose bendrov\u0117se reguliariai sukelia nekilnojamojo turto \u012fsigijimo mokest\u012f. Tai yra teisinio sandorio mokestis, kuris taikomas mokamam ar ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/80261","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/comments?post=80261"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/80261\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/68911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media\/80264"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=80261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=80261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=80261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}