{"id":82567,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/paveldejimo-teise-prevencija\/dovanojimo-mokestis\/"},"modified":"2025-11-26T08:39:50","modified_gmt":"2025-11-26T07:39:50","slug":"dovanojimo-mokestis","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/paveldejimo-teise-prevencija\/dovanojimo-mokestis\/","title":{"rendered":"Dovanojimo mokestis"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Dovanojimo mokestis<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Dovanojimo mokestis<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Dovan\u0173 mokes\u010dio panaikinimas<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Nekilnojamojo turto \u012fsigijimo mokestis dovanojant nekilnojam\u0105j\u012f turt\u0105<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Prane\u0161imo pareiga<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Turtas, kur\u012f privaloma deklaruoti<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">Bendroji prane\u0161imo pareiga<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Padidinta riba giminai\u010diams<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Dovanos vertinimas<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Prane\u0161ti privalan\u010di\u0173 asmen\u0173 ratas<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sankcijos u\u017e pa\u017eeidimus<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bs\u0173 privalumai su teisine 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-schenkungssteuer\">Dovanojimo mokestis<\/h2>\n\n<p class=\"wp-block-paragraph\">Dovan\u0173 mokestis Austrijoje de\u0161imtme\u010dius buvo apmokestinimo instrumentas, kai turtas buvo perduodamas nemokamai i\u0161 vieno asmens kitam. Jis tur\u0117jo u\u017etikrinti, kad nemokamos pinig\u0173, nekilnojamojo turto ar vertybini\u0173 popieri\u0173 perdavimas b\u016bt\u0173 apmokestinamas. Nuo 2008 m. rugpj\u016b\u010dio 1 d. dovan\u0173 mokestis buvo panaikintas. Vis d\u0117lto ir \u0161iandien egzistuoja svarb\u016bs \u012fsipareigojimai, \u012f kuriuos reikia atsi\u017evelgti kiekvienos dovanos atveju.   <\/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\">Austrijoje dovan\u0173 mokes\u010dio neb\u0117ra. Vis d\u0117lto gali tapti aktual\u016bs kiti mokes\u010diai, pavyzd\u017eiui, nekilnojamojo turto \u012fsigijimo mokestis arba \u012fstatymais nustatyta prane\u0161imo pareiga. <\/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\/Schenkungssteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"Austrijoje dovan\u0173 mokes\u010dio neb\u0117ra. Ta\u010diau atkreipkite d\u0117mes\u012f \u012f prane\u0161imo pareigas ir nekilnojamojo turto \u012fsigijimo mokest\u012f nekilnojamojo turto atveju.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Dovan\u0173 mokes\u010dio panaikinimas<\/h2>\n\n<p class=\"wp-block-paragraph\">Nuo 2008 m. Austrijoje dovan\u0173 mokestis nebeimamas. Taigi gryni pinig\u0173 dovanojimai tarp t\u0117v\u0173 ir vaik\u0173 arba tarp sutuoktini\u0173 i\u0161 esm\u0117s yra neapmokestinami. \u0160is sprendimas skiria Austrij\u0105 nuo daugelio kit\u0173 Europos valstybi\u0173, kuriose dovan\u0173 mokes\u010diai vis dar egzistuoja. Vis d\u0117lto gav\u0117jai negali manyti, kad kiekvienas turto perdavimas lieka \u201eneapmokestinamas ir be pasekmi\u0173&#8221;.   <\/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\">\u201eEine sorgf\u00e4ltige Schenkungsplanung vermeidet nicht nur steuerliche Nachteile, sondern sch\u00fctzt auch vor sp\u00e4teren Streitigkeiten innerhalb der Familie.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-bei-immobilienschenkungen\">Nekilnojamojo turto \u012fsigijimo mokestis dovanojant nekilnojam\u0105j\u012f turt\u0105<\/h2>\n\n<p class=\"wp-block-paragraph\">Kai tik kas nors dovanoja nekilnojam\u0105j\u012f turt\u0105, mokes\u010di\u0173 inspekcija ima nekilnojamojo turto \u012fsigijimo mokest\u012f ir apskai\u010diuoja j\u012f pagal vadinam\u0105j\u0105 \u017eem\u0117s sklypo vert\u0119.<\/p>\n\n<p class=\"wp-block-paragraph\">Mokes\u010di\u0173 inspekcija taip apmokestina ir nemokamus nekilnojamojo turto perdavimus bei papildomai ima registracijos mokes\u010dius \u017eem\u0117s registre.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/lt\/nekilnojamojo-turto-teise\/nekilnojamojo-turto-isigijimo-mokestis\/\">Daugiau apie nekilnojamojo turto \u012fsigijimo mokest\u012f skaitykite \u010dia:<\/a><\/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-anzeigepflicht\">Prane\u0161imo pareiga<\/h2>\n\n<p class=\"wp-block-paragraph\">Prane\u0161imo pareiga galioja tik <strong>dovanoms tarp gyv\u0173j\u0173<\/strong> bei <strong>tikslin\u0117ms dotacijoms tarp gyv\u0173j\u0173<\/strong> (pvz., kai dovana yra susieta su tam tikru \u012fsipareigojimu).<br\/><strong>Neapimamos<\/strong> dovanos mirties atveju ir nekilnojamojo turto perdavimai. Nekilnojamasis turtas patenka po nekilnojamojo turto \u012fsigijimo mokes\u010diu, tod\u0117l ten galioja atskira prane\u0161imo pareiga. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Turtas, kur\u012f privaloma deklaruoti<\/h3>\n\n<p class=\"wp-block-paragraph\">Prane\u0161imo pareiga egzistuoja ypa\u010d \u0161i\u0173 atvej\u0173:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Gryn\u0173j\u0173 pinig\u0173<\/li>\n\n\n\n<li>Kapitalo reikalavim\u0173 (taupom\u0173j\u0173 knygu\u010di\u0173, obligacij\u0173, paskol\u0173)<\/li>\n\n\n\n<li>Kapitalo ir asmen\u0173 bendrovi\u0173 dali\u0173 (GmbH, AG, OG, KG)<\/li>\n\n\n\n<li>Dalyvavimo kaip tylieji partneriai<\/li>\n\n\n\n<li>\u012emoni\u0173 ar j\u0173 dali\u0173 (\u012fskaitant \u017eem\u0117s \u016bk\u012f ir mi\u0161kininkyst\u0119)<\/li>\n\n\n\n<li>Kilnojamojo turto, tokio kaip automobiliai, papuo\u0161alai, brangakmeniai, valtys<\/li>\n\n\n\n<li>Nematerialaus turto, tokio kaip autori\u0173 teis\u0117s, koncesijos, gyvenamosios ir naudojimosi teis\u0117s ar preki\u0173 kuponai<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">Bendroji prane\u0161imo pareiga<\/h3>\n\n<p class=\"wp-block-paragraph\">Kas dovanoja tok\u012f turt\u0105, turi prane\u0161ti mokes\u010di\u0173 inspekcijai, kai tik vert\u0117 per penkerius metus pasiekia <strong>15 000 \u20ac<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Padidinta riba giminai\u010diams<\/h3>\n\n<p class=\"wp-block-paragraph\">Tarp artim\u0173 giminai\u010di\u0173 (pvz., t\u0117v\u0173, vaik\u0173, sutuoktini\u0173, broli\u0173 ir seser\u0173, seneli\u0173, an\u016bk\u0173, d\u0117d\u017ei\u0173, tet\u0173, s\u016bn\u0117n\u0173, dukter\u0117\u010di\u0173, pusbroli\u0173, pusseseri\u0173, uo\u0161vi\u0173, gyvenimo partneri\u0173 su j\u0173 vaikais) riba yra <strong>50 000 \u20ac per metus<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Skai\u010diavimas atliekamas kiekvienai dovanotojo ir gav\u0117jo porai. Kelios tos pa\u010dios dovanos i\u0161 to paties asmens tam pa\u010diam asmeniui sumuojamos. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Dovanos vertinimas<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Akivaizd\u017eios vert\u0117s<\/strong>, tokios kaip grynieji pinigai, akcijos ar taupomosios knygut\u0117s, nurodomos tiesiogiai.<\/li>\n\n\n\n<li><strong>Neakivaizd\u017eios vert\u0117s<\/strong> (pvz., naudoti daiktai) gali b\u016bti \u012fvertintos \u2013 ekspertiz\u0117 nereikalinga.<\/li>\n\n\n\n<li>Taip pat \u012fmoni\u0173 ar bendrovi\u0173 dali\u0173 atveju pakanka bendrosios vert\u0117s \u012fvertinimo, \u012fmon\u0117s vertinimas nereikalingas.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Terminai ir proced\u016bros<\/h3>\n\n<p class=\"wp-block-paragraph\">Prane\u0161imas turi b\u016bti pateiktas <strong>per tris m\u0117nesius<\/strong>. Svarbus yra \u012fsigijimas, kuriuo pirm\u0105 kart\u0105 vir\u0161ijama vert\u0117s riba.<br\/>Prane\u0161imas i\u0161 esm\u0117s pateikiamas per <a href=\"https:\/\/finanzonline.bmf.gv.at\/fon\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>FinanzOnline<\/strong><\/a> (<a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=121a&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 121a BAO<\/a>). <\/p>\n\n<h2 class=\"wp-block-heading\">I\u0161imtys i\u0161 prane\u0161imo pareigos<\/h2>\n\n<p class=\"wp-block-paragraph\">Ne kiekvienas pavedimas turi b\u016bti prane\u0161tas. I\u0161imtys ypa\u010d: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u012fprasti prog\u0173 dovan\u0173 (pvz., gimtadienio ar brandos egzamin\u0173 dovanos iki 1 000 \u20ac per metus)<\/li>\n\n\n\n<li>Nam\u0173 apyvokos daiktai, drabu\u017eiai ir naudojimo daiktai<\/li>\n\n\n\n<li>Pavedim\u0173 gyvenamojo b\u016bsto tikslais tarp sutuoktini\u0173 iki tam tikro b\u016bsto dyd\u017eio<\/li>\n\n\n\n<li>Pavedim\u0173 labdaros organizacijoms<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nekilnojamajam turtui n\u0117ra atskiros prane\u0161imo pareigos, nes mokes\u010di\u0173 inspekcija automati\u0161kai su\u017eino per nekilnojamojo turto \u012fsigijimo mokest\u012f.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Prane\u0161ti privalan\u010di\u0173 asmen\u0173 ratas<\/h3>\n\n<p class=\"wp-block-paragraph\">Prane\u0161ti privalo:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Dovanotojas ir gav\u0117jas,<\/li>\n\n\n\n<li>Apkrautas asmuo tikslini\u0173 dotacij\u0173 atveju,<\/li>\n\n\n\n<li>taip pat notarai ar advokatai, jei jie dalyvauja dovanojime.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pakanka, kad vienas i\u0161 privalan\u010di\u0173 asmen\u0173 laiku pateikt\u0173 prane\u0161im\u0105, kit\u0173 prane\u0161imo pareiga tuo pa\u010diu atkrinta.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sankcijos u\u017e pa\u017eeidimus<\/h2>\n\n<p class=\"wp-block-paragraph\">Jei prane\u0161imas nepateikiamas, gali \u012fvykti <strong>\u012frodin\u0117jimo na\u0161tos apvertimas<\/strong>: mokes\u010di\u0173 inspekcija tada daro prielaid\u0105, kad tai nebuvo dovana, ir paveiktas asmuo turi \u012frodyti prie\u0161ingai.<br\/>Ty\u010dinio neprane\u0161imo atveju gresia <strong>pinigin\u0117 bauda iki 10 % bendrosios dovanos vert\u0117s<\/strong>.<br\/><strong>Savanori\u0161kas prane\u0161imas<\/strong> per metus po trij\u0173 m\u0117nesi\u0173 termino pabaigos veikia kaip atleidimas nuo bausm\u0117s, jei praleistas prane\u0161imas pateikiamas v\u0117liau.<\/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\">\u201eGerade bei gr\u00f6\u00dferen Verm\u00f6gens\u00fcbertragungen ist die fristgerechte Meldung entscheidend, um Strafen und Beweislastumkehr sicher zu vermeiden.\u201c<\/span>\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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bs\u0173 privalumai su teisine pagalba<\/h2>\n\n<p class=\"wp-block-paragraph\">M\u016bs\u0173 specializuota kanceliarija laiku \u012fvykdo visus \u012fsipareigojimus, tiksliai apskai\u010diuoja mokestinius padarinius ir sudaro sutartis taip, kad J\u016bs\u0173 interesai b\u016bt\u0173 geriausiai apsaugoti. Mes lydime Jus per vis\u0105 proces\u0105, nuo pirmosios analiz\u0117s iki \u012fgyvendinimo, ir u\u017etikriname, kad nepraleistum\u0117te joki\u0173 termin\u0173 ar prane\u0161imo pareig\u0173. <\/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-6b30bb7b \" 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 Austrijoje dar yra dovan\u0173 mokestis?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Nuo 2008 m. Austrijoje dovan\u0173 mokes\u010dio neb\u0117ra. Vis d\u0117lto tam tikras dovanas reikia prane\u0161ti mokes\u010di\u0173 inspekcijai, o nekilnojamojo turto atveju imamas nekilnojamojo turto \u012fsigijimo mokestis.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" 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 reikia prane\u0161ti mokes\u010di\u0173 inspekcijai apie dovan\u0105?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prane\u0161imas reikalingas, kai kilnojamasis turtas, tokis kaip grynieji pinigai, papuo\u0161alai ar bendrovi\u0173 dalys, per penkerius metus vir\u0161ija 15 000 \u20ac vert\u0119. Dovan\u0173 tarp giminai\u010di\u0173 atveju galioja 50 000 \u20ac per metus riba. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" 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 dovanos atleid\u017eiamos nuo prane\u0161imo pareigos?<\/span><\/div><div class=\"uagb-faq-content\"><p>Atleid\u017eiamos \u012fprastos prog\u0173 dovanos iki 1 000 \u20ac (pvz., gimtadieniai, vestuv\u0117s), nam\u0173 apyvokos daiktai, drabu\u017eiai, tam tikri gyvenamojo b\u016bsto pavedim\u0173 tarp sutuoktini\u0173 bei dovanos labdaros organizacijoms.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" 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 prane\u0161ti apie nekilnojamojo turto dovanas?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. \u017dem\u0117s sklypai n\u0117ra privalomi prane\u0161ti pagal dovan\u0173 prane\u0161imo \u012fstatym\u0105, nes mokes\u010di\u0173 inspekcija juos automati\u0161kai fiksuoja per nekilnojamojo turto \u012fsigijimo mokest\u012f. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e2a9c51f \" 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 bausm\u0117s gresia neprane\u0161us apie dovan\u0105?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kas neprane\u0161\u0117 apie privalom\u0105 deklaruoti dovan\u0105, rizikuoja pinigin\u0119 baud\u0105 iki 10 % bendrosios vert\u0117s. Papildomai gali \u012fvykti \u012frodin\u0117jimo na\u0161tos apvertimas. Savanori\u0161kas prane\u0161imas per metus gali veikti kaip atleidimas nuo bausm\u0117s.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Dovanojimo mokestis Dovan\u0173 mokestis Austrijoje de\u0161imtme\u010dius buvo apmokestinimo instrumentas, kai turtas buvo perduodamas nemokamai i\u0161 vieno asmens kitam. Jis tur\u0117jo u\u017etikrinti, kad nemokamos pinig\u0173, nekilnojamojo turto ar vertybini\u0173 popieri\u0173 perdavimas &#8230;","protected":false},"author":25,"featured_media":82576,"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-82567","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\/Schenkungssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/lt\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Dovanojimo mokestis Dovan\u0173 mokestis Austrijoje de\u0161imtme\u010dius buvo apmokestinimo instrumentas, kai turtas buvo perduodamas nemokamai i\u0161 vieno asmens kitam. Jis tur\u0117jo u\u017etikrinti, kad nemokamos pinig\u0173, nekilnojamojo turto ar vertybini\u0173 popieri\u0173 perdavimas ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/82567","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/comments?post=82567"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/82567\/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\/82576"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=82567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=82567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=82567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}