{"id":83536,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/paveldejimo-teise-prevencija\/fondo-isteigtas-mirties-atveju\/"},"modified":"2025-11-26T08:37:33","modified_gmt":"2025-11-26T07:37:33","slug":"fondo-isteigtas-mirties-atveju","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/paveldejimo-teise-prevencija\/fondo-isteigtas-mirties-atveju\/","title":{"rendered":"Fondo, \u012fsteigtas mirties atveju"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Fondo \u012fsteigimas mirties atveju<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Fondo \u012fsteigimas mirties atveju<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Fondo \u012fsteigimas mirties atveju<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minimalus fondo steigimo akto turinys<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Poveikis naudos gav\u0117jams ir paveld\u0117tojams<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonominis po\u017ei\u016bris<\/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-stiftung-von-todes-wegen\">Fondo \u012fsteigimas mirties atveju<\/h2>\n\n<p class=\"wp-block-paragraph\">Fondo \u012fsteigimas mirties atveju yra ypatinga turto per\u0117mimo forma. Palik\u0117jas savo paskutiniame valios parei\u0161kime nustato, kad dalis arba visas jo turtas skiriamas fondui. \u0160is fondas \u012fsigalioja tik po steig\u0117jo mirties. Paprastai tai yra <strong>privatusis fondas Privataus fondo<\/strong> <a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u012fstatymo (PSG) prasme<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">\u012esteigimas vykdomas <strong>paskutinio valios fondo parei\u0161kimu<\/strong>, kuris turi b\u016bti sudarytas notarinio akto forma. Skirtingai nuo fondo, \u012fsteigto gyvenimo metu, paskutinis valios parei\u0161kimas nesukuria i\u0161ankstinio fondo. Veikiau \u012fsteigimas yra <strong>s\u0105lygi\u0161kai atid\u0117tas<\/strong> steig\u0117jo mirtimi.  <\/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\">Fondo \u012fsteigimas mirties atveju rei\u0161kia, kad palik\u0117jas savo testamente skiria turt\u0105 fondui, kuris atsiranda tik po jo mirties.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Fondo \u012fsteigimas mirties atveju: \u012fsteigimas testamentu, mokes\u010di\u0173 pasekm\u0117s ir privalomosios dalies \u012fskaitymas teisi\u0161kai paai\u0161kinti.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Fondo \u012fsteigimas mirties atveju<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Galiojimas<\/strong>: Fondas \u012fgyja teisnum\u0105 tik atitinkamu administraciniu ar teismo aktu (leidimu arba \u012fra\u0161ymu \u012f \u012fmoni\u0173 registr\u0105).<\/li>\n\n\n\n<li><strong>Testamentu<\/strong>: Palik\u0117jas paskiria fond\u0105 paveld\u0117toju arba palikimo gav\u0117ju.<\/li>\n\n\n\n<li><strong>Formos reikalavimai<\/strong>: Privataus fondo atveju b\u016btinai reikalingas notarinis aktas ir taip pat turi b\u016bti laikomasi minimali\u0173 fondo steigimo akto turinio reikalavim\u0173.<\/li>\n\n\n\n<li><strong>Ypatyb\u0117<\/strong>: Ne i\u0161ankstinis fondas, o atid\u0117toji s\u0105lyga d\u0117l mirties.<\/li>\n<\/ul>\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 Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Minimalus fondo steigimo akto turinys<\/h2>\n\n<p class=\"wp-block-paragraph\">Paskutiniame valios parei\u0161kime turi b\u016bti nurodyti \u0161ie punktai:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Turto paskyrimas<\/strong> <\/li>\n\n\n\n<li><strong>Fondo tikslas<\/strong> <\/li>\n\n\n\n<li><strong>Naudos gav\u0117jai<\/strong>: arba konkret\u016bs asmenys, arba institucija, kuri juos nustato; netaikoma, jei naud\u0105 gauna visuomen\u0117 <\/li>\n\n\n\n<li>Privataus fondo <strong>pavadinimas ir buvein\u0117<\/strong> <\/li>\n\n\n\n<li><strong>Duomenys apie steig\u0117j\u0105<\/strong>: vardas, pavard\u0117, adresas, gimimo data<\/li>\n\n\n\n<li><strong>Trukm\u0117s nustatymas<\/strong>: \u012fsteigimas nustatytam ar nenustatytam laikui<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Mokes\u010di\u0173 aspektai<\/h2>\n\n<p class=\"wp-block-paragraph\">Perduodant turt\u0105 privatiam fondui, reikia atsi\u017evelgti \u012f skirtingas mokes\u010di\u0173 pasekmes. I\u0161 principo kiekvienas nemokamas perdavimas apmokestinamas <g id=\"gid_0\">2,5 % fondo \u012fplauk\u0173 mokes\u010diu<\/g>. \u012ene\u0161ant nekilnojam\u0105j\u012f turt\u0105, papildomai atsiranda <g id=\"gid_1\">3,5 % nekilnojamojo turto \u012fsigijimo mokestis<\/g> bei <g id=\"gid_2\">1,1 % \u017eem\u0117s registro \u012fra\u0161ymo mokestis<\/g>. Esant tam tikroms s\u0105lygoms, mokes\u010di\u0173 na\u0161ta gali b\u016bti \u017eymiai didesn\u0117: jei n\u0117ra su Privataus fondo \u012fstatymu palyginamo fondo arba taikomos specialios i\u0161imtys, mokestis sudaro <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Svarbi i\u0161imtis taikoma <strong>galutinai apmokestintam kapitalui<\/strong>, kuris skiriamas privatiam fondui mirties atveju. \u0160is kapitalas atleid\u017eiamas nuo fondo \u012fplauk\u0173 mokes\u010dio. Ta\u010diau mokes\u010di\u0173 lengvata netaikoma <strong>kapitalo bendrovi\u0173 dalims<\/strong>, jei su jomis susijusiems pajamoms taikomas specialus 27,5 % mokes\u010dio tarifas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Steig\u0117jams tai rei\u0161kia, kad tiek skiriamo turto pob\u016bdis, tiek sud\u0117tis lemian\u010diai nulemia mokes\u010di\u0173 na\u0161t\u0105. Tod\u0117l kruop\u0161tus teisinis ir mokes\u010di\u0173 planavimas yra b\u016btinas, kad geriausiai pasiekt\u0173 pageidaujam\u0105 fondo tiksl\u0105. <\/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-auswirkungen-fur-begunstigte-und-erben\">Poveikis naudos gav\u0117jams ir paveld\u0117tojams<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u0117ra dvigubo \u012fskaitymo<\/strong>: Neatsi\u017evelgiama dvigubai \u012f tai, ar turtas skirtas fondui, ar tuo pa\u010diu metu suteikta naudos gav\u0117jo pad\u0117tis. Svarbus tik fakti\u0161kai skirtas turtas. <\/li>\n\n\n\n<li><strong>I\u0161mokos<\/strong>: Visos i\u0161mokos, kurias naudos gav\u0117jas gavo iki palik\u0117jo mirties ir dar gaus po mirties, turi b\u016bti prid\u0117tos.<\/li>\n\n\n\n<li><strong>Neai\u0161kumas d\u0117l b\u016bsim\u0173 i\u0161mok\u0173<\/strong>: Privalomosios dalies teis\u0117s tur\u0117tojai turi \u012fsiskaityti ir apskai\u010diuotas b\u016bsimas i\u0161mokas, net jei jos teisi\u0161kai n\u0117ra vykdomos.<\/li>\n<\/ul>\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 der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">Ekonominis po\u017ei\u016bris<\/h2>\n\n<p class=\"wp-block-paragraph\">Be klasikini\u0173 perdavim\u0173 privatiam fondui, ekonominiai turto perk\u0117limai taip pat gali vaidinti vaidmen\u012f skai\u010diuojant privalom\u0105j\u0105 dal\u012f. Prie j\u0173 priklauso ypa\u010d per\u0117mimo taisykl\u0117s bendrovi\u0173 sutartyse, kurios naudingos tam tikriems asmenims, taip pat perdavimai u\u017esienio fondams. Pana\u0161\u016bs sprendimai, kai ekonomi\u0161kai vyksta vienpusis naudojimas, taip pat patenka \u012f teism\u0173 praktik\u0105. Visada lemiamas ekonominis po\u017ei\u016bris: svarbi ne tik formali turto perdavimo strukt\u016bra, bet ir jos faktinis poveikis privalomosios dalies teis\u0117s tur\u0117toj\u0173 pad\u0117\u010diai.   <\/p>\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\">Fondo \u012fsteigimas mirties atveju yra sud\u0117tingas ir susij\u0119s su daugybe teisini\u0173 bei mokes\u010di\u0173 sp\u0105st\u0173. Net ma\u017ei formos pa\u017eeidimai gali lemti paskutinio valios parei\u0161kimo niekinum\u0105. Taip pat gali gr\u0117sti mokes\u010di\u0173 tr\u016bkumai, jei \u012fsteigimas ar tikslo nustatymas n\u0117ra tiksliai suformuluotas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Specializuota kanceliarija, tokia kaip m\u016bs\u0173, pad\u0117s Jums<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>teisi\u0161kai saugiai \u012fsteigti<\/strong> fond\u0105,<\/li>\n\n\n\n<li><strong>optimizuoti mokes\u010di\u0173 na\u0161t\u0105<\/strong>,<\/li>\n\n\n\n<li>u\u017etikrinti <strong>pageidaujam\u0105 turto paskyrimo tiksl\u0105<\/strong> ir<\/li>\n\n\n\n<li>\u012fregistruoti fond\u0105 visuose reikalinguose registruose.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Taip gausite u\u017etikrinim\u0105, kad J\u016bs\u0173 paskutinis valios parei\u0161kimas bus \u012fgyvendintas teisi\u0161kai ir ekonomi\u0161kai geriausiai.<\/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-faqc1 \" 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 fondas mirties atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Fondas \u012fgyja teisnum\u0105 tik steig\u0117jui mirus ir v\u0117liau \u012fregistravus \u012f \u012fmoni\u0173 registr\u0105 arba gavus institucijos leidim\u0105. Iki mirties i\u0161ankstinio fondo n\u0117ra. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" 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\">Kokius duomenis turi tur\u0117ti fondo steigimo aktas?<\/span><\/div><div class=\"uagb-faq-content\"><p>B\u016btinai reikalingi turto paskyrimas, fondo tikslas, naudos gav\u0117jai, fondo pavadinimas ir buvein\u0117, duomenys apie steig\u0117j\u0105 bei trukm\u0117s nustatymas.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" 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\">Kaip perdavimai privatiam fondui atsi\u017evelgiami \u012f privalom\u0105j\u0105 dal\u012f?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nuo 2017 m. turto paskyrimas ir naudos gav\u0117jo pad\u0117tis laikomi \u012fskaitytinomis dovanomis. Privalomosios dalies teis\u0117s tur\u0117tojai turi neribot\u0105 laik\u0105 \u012fsiskaityti i\u0161mokas \u012f savo privalom\u0105j\u0105 dal\u012f. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" 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 mokes\u010diai taikomi perduodant fondui?<\/span><\/div><div class=\"uagb-faq-content\"><p>I\u0161 principo 2,5 % fondo \u012fplauk\u0173 mokestis. Nekilnojamojo turto atveju papildomai 3,5 % nekilnojamojo turto \u012fsigijimo mokestis ir 1,1 % \u017eem\u0117s registro mokestis. Ypatingais atvejais mokes\u010di\u0173 na\u0161ta padid\u0117ja iki 25 %.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" 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 yra neapmokestinam\u0173 perdavim\u0173 fondui?<\/span><\/div><div class=\"uagb-faq-content\"><p>Taip. Galutinai apmokestintas kapitalas yra neapmokestinamas, i\u0161skyrus kapitalo bendrovi\u0173 dalis, jei pajamoms taikomas specialus 27,5 % mokes\u010dio tarifas. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" 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 fondas mirties atveju gali panaikinti privalomosios dalies reikalavimus?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Fondas vienas pats netinka privalomosios dalies reikalavimams apeiti. Tik atsisakius privalomosios dalies arba taikant specialius paveld\u0117jimo teis\u0117s sprendimus galima pasiekti veiksming\u0105 atskyrim\u0105.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" 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\">Kokius prana\u0161umus teikia fondas mirties atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jis leid\u017eia ilgalaik\u012f \u0161eimos turto saugojim\u0105, artim\u0173j\u0173 apr\u016bpinim\u0105 bei labdaros ar asmenini\u0173 tiksl\u0173 \u012fgyvendinim\u0105 per kartas.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" 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 gali \u012fsteigti fond\u0105 mirties atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Fond\u0105 mirties atveju gali \u012fsteigti tik fizinis asmuo kaip steig\u0117jas. \u0160iai formai leid\u017eiamas tik vienas steig\u0117jas. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Fondo \u012fsteigimas mirties atveju Fondo \u012fsteigimas mirties atveju yra ypatinga turto per\u0117mimo forma. Palik\u0117jas savo paskutiniame valios parei\u0161kime nustato, kad dalis arba visas jo turtas skiriamas fondui. \u0160is fondas \u012fsigalioja &#8230;","protected":false},"author":25,"featured_media":83539,"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-83536","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\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-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":"Fondo \u012fsteigimas mirties atveju Fondo \u012fsteigimas mirties atveju yra ypatinga turto per\u0117mimo forma. Palik\u0117jas savo paskutiniame valios parei\u0161kime nustato, kad dalis arba visas jo turtas skiriamas fondui. \u0160is fondas \u012fsigalioja ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/83536","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=83536"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/83536\/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\/83539"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=83536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=83536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=83536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}