{"id":79759,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/nekustama-ipasuma-tiesibas\/nekustama-ipasuma-iegades-nodoklis\/"},"modified":"2025-11-26T07:45:30","modified_gmt":"2025-11-26T06:45:30","slug":"nekustama-ipasuma-iegades-nodoklis","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/nekustama-ipasuma-iegades-nodoklis\/","title":{"rendered":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis<\/a><\/li><li><a href=\"#h-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca objekts<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Ieg\u0101des dar\u012bjumi<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Nodok\u013cu atbr\u012bvojumi, p\u0113rkot nekustamo \u012bpa\u0161umu<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Dz\u012bvok\u013ca \u012bpa\u0161uma ties\u012bbu nodo\u0161ana starp partneriem<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Maznoz\u012bm\u012bguma slieksnis<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Sabiedrisk\u0101 labuma, labdar\u012bbas un bazn\u012bcas m\u0113r\u0137u veicin\u0101\u0161ana<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Re\u0101l\u0101 sadale<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Iest\u0101des iejauk\u0161an\u0101s<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Nodok\u013ca apr\u0113\u0137ina b\u0101ze<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis un re\u0123istr\u0101cijas nodeva<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Nodok\u013cu saist\u012bbas un nodok\u013cu maks\u0101t\u0101js<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca nomaksa<\/a><ul><li><a href=\"#h-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Apliecin\u0101jums par nodok\u013cu saist\u012bbu neesam\u012bbu saska\u0146\u0101 ar BAO 160. pantu<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bsu priek\u0161roc\u012bbas ar advok\u0101ta atbalstu<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Bie\u017e\u0101k uzdotie jaut\u0101jumi \u2013 BUJ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u0113rkot zemesgabalu vai nekustamo \u012bpa\u0161umu Austrij\u0101, ir j\u0101maks\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. \u0160is nodok\u013ca pien\u0101kums attiecas ne tikai uz klasiskiem pirkuma l\u012bgumiem, bet ar\u012b uz bezatl\u012bdz\u012bbas p\u0101rvedumiem, piem\u0113ram, d\u0101vin\u0101jumiem un mantojumiem. <\/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\">Die <strong>Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis (GrESt)<\/strong> ir vienreiz\u0113js nodoklis, kas j\u0101maks\u0101 par katru iek\u0161zemes zemesgabala ieg\u0101di.<\/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-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"Viss par nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodokli Austrij\u0101: nodok\u013cu likmes, nodok\u013ca atvieglojumi, atbr\u012bvojumi un padomi juridiskai dar\u012bjuma noform\u0113\u0161anai ar advok\u0101ta pal\u012bdz\u012bbu.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca objekts<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis saska\u0146\u0101 ar <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">GrEStG 2. pantu<\/a> attiecas tikai uz <strong>iek\u0161zemes zemesgabalu<\/strong> ieg\u0101di, ieskaitot to <strong>civiltiesisko piederumu<\/strong>. Ar to jo \u012bpa\u0161i saprot: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zeme un augsne<\/li>\n\n\n\n<li>\u0112kas<\/li>\n\n\n\n<li>Pieaugums un piederumi<\/li>\n\n\n\n<li>B\u016bvniec\u012bbas ties\u012bbas<\/li>\n\n\n\n<li>Superedifik\u0101ti<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pie zemesgabala nepieder:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ma\u0161\u012bnas un tehnisk\u0101s iek\u0101rtas, kas pieder uz\u0146\u0113mumam <\/li>\n\n\n\n<li>Cits kustamais invent\u0101rs<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Ieg\u0101des dar\u012bjumi<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklim ir pak\u013cauta atl\u012bdz\u012bbas vai bezatl\u012bdz\u012bbas iek\u0161zemes zemesgabalu ieg\u0101de. <\/p>\n\n<p class=\"wp-block-paragraph\">Tie jo \u012bpa\u0161i ietver \u0161\u0101dus ieg\u0101des dar\u012bjumus:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u012apa\u0161uma ties\u012bbu ieg\u016b\u0161ana pirkuma, mai\u0146as, manto\u0161anas, neat\u0146emam\u0101s da\u013cas vai ieilguma ce\u013c\u0101<\/li>\n\n\n\n<li>Ekonomisk\u0101s r\u012bc\u012bbas varas ieg\u016b\u0161ana, piem\u0113ram, trasta veid\u0101<\/li>\n\n\n\n<li>Ieg\u0101des dar\u012bjumi saist\u012bb\u0101 ar person\u0101lsabiedr\u012bb\u0101m un kapit\u0101lsabiedr\u012bb\u0101m<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Turkl\u0101t likums paredz divus \u012bpa\u0161us gad\u012bjumus, kas ir aktu\u0101li tikai <strong>uz\u0146\u0113m\u0113jdarb\u012bbas strukt\u016br\u0101m<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/zemes-iegades-nodoklis-uznemumiem\/\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis uz\u0146\u0113mumiem<\/a>.<\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-beim-immobilienkauf\">Nodok\u013cu atbr\u012bvojumi, p\u0113rkot nekustamo \u012bpa\u0161umu<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca likums paredz daudzus atbr\u012bvojumus. Atbr\u012bvoti ir \u0161\u0101di ieg\u0101des dar\u012bjumi: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Dz\u012bvok\u013ca \u012bpa\u0161uma ties\u012bbu nodo\u0161ana starp partneriem<\/h3>\n\n<p class=\"wp-block-paragraph\">Laul\u0101tie vai re\u0123istr\u0113tie partneri g\u016bst labumu, kop\u012bgi ieg\u0101d\u0101joties vai mantojot dz\u012bvokli, no neapliekam\u0101 minimuma 150 m\u00b2 dz\u012bvojam\u0101s plat\u012bbas. Tam ir j\u0101iev\u0113ro noteikti dz\u012bvesvietas un lieto\u0161anas noteikumi. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Maznoz\u012bm\u012bguma slieksnis<\/h3>\n\n<p class=\"wp-block-paragraph\">Nodoklis nav j\u0101maks\u0101, ja nodok\u013ca apr\u0113\u0137ina b\u0101ze ir maz\u0101ka par 1100 \u20ac. Noteiktos zemesgabalu sadal\u012b\u0161anas gad\u012bjumos ir sp\u0113k\u0101 2000 \u20ac robe\u017ea. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Sabiedrisk\u0101 labuma, labdar\u012bbas un bazn\u012bcas m\u0113r\u0137u veicin\u0101\u0161ana<\/h3>\n\n<p class=\"wp-block-paragraph\">Bezatl\u012bdz\u012bbas p\u0101rvedumi sabiedrisk\u0101 labuma, labdar\u012bbas vai bazn\u012bcas iest\u0101d\u0113m ir atbr\u012bvoti no nodok\u013ca. Ar\u012b p\u0101rvedumi, kas notiek saska\u0146\u0101 ar iest\u0101des pas\u0101kumiem telpisk\u0101s pl\u0101no\u0161anas vai apb\u016bves zemes labiek\u0101rto\u0161anas jom\u0101, ir atbr\u012bvoti no nodok\u013ca, bet tikai tad, ja tie nav br\u012bvpr\u0101t\u012bgi saska\u0146oti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Re\u0101l\u0101 sadale<\/h3>\n\n<p class=\"wp-block-paragraph\">Ar\u012b re\u0101l\u0101s sadales gad\u012bjum\u0101, tas ir, kop\u012bga zemesgabala sadal\u012b\u0161an\u0101 atsevi\u0161\u0137\u0101 \u012bpa\u0161um\u0101, var tikt piem\u0113rots atbr\u012bvojums. Priek\u0161noteikums ir, ka katrs kop\u012bpa\u0161nieks sa\u0146em tikai t\u0101du v\u0113rt\u012bbu, kas atbilst vi\u0146a s\u0101kotn\u0113jai da\u013cai. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Iest\u0101des iejauk\u0161an\u0101s<\/h3>\n\n<p class=\"wp-block-paragraph\">Ja zemesgabals tiek nodots atsavin\u0101\u0161anas ce\u013c\u0101 vai lai izvair\u012btos no iest\u0101des iejauk\u0161an\u0101s, nodoklis ar\u012b nav j\u0101maks\u0101.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Nodok\u013ca apr\u0113\u0137ina b\u0101ze<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca apr\u0113\u0137ina b\u0101ze ir atkar\u012bga no t\u0101, k\u0101da <strong>veida zemesgabals<\/strong> tiek nodots un k\u0101d\u0101 <strong>juridisk\u0101 vai ekonomisk\u0101 kontekst\u0101<\/strong> notiek ieg\u0101des dar\u012bjums. Princip\u0101 nodoklis tiek apr\u0113\u0137in\u0101ts p\u0113c <strong>atl\u012bdz\u012bbas<\/strong>, tas ir, p\u0113c t\u0101, kas faktiski tiek izt\u0113r\u0113ts par zemesgabalu. <\/p>\n\n<p class=\"wp-block-paragraph\">Tom\u0113r noteiktos gad\u012bjumos tiek piem\u0113rota <strong>nevis atl\u012bdz\u012bba<\/strong>, bet gan <strong>zemesgabala v\u0113rt\u012bba<\/strong> vai <strong>vienot\u0101 v\u0113rt\u012bba<\/strong>, jo \u012bpa\u0161i p\u0101rvedumiem \u0123imenes lok\u0101 vai bezatl\u012bdz\u012bbas dar\u012bjumiem, piem\u0113ram, manto\u0161anai vai neat\u0146emam\u0101s da\u013cas p\u0101rvedumam. <strong>Vienot\u0101 v\u0113rt\u012bba<\/strong> k\u0101 apr\u0113\u0137ina b\u0101ze tiek piem\u0113rota <strong>tikai lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemesgabaliem<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ja zemesgabals pieder <strong>nekustam\u0101 \u012bpa\u0161uma sabiedr\u012bbas<\/strong> \u012bpa\u0161umam, oblig\u0101ti j\u0101izmanto <strong>parast\u0101 v\u0113rt\u012bba<\/strong> k\u0101 apr\u0113\u0137ina b\u0101ze. T\u0101 ir j\u0101apliecina ar ekspert\u012bzi vai l\u012bdz\u012bgiem pier\u0101d\u012bjumiem. <\/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\">\u201eDie richtige Wahl der Bemessungsgrundlage kann tausende Euro sparen, mit anwaltlicher Begleitung lassen sich steuerliche Fallstricke sicher umgehen\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis un re\u0123istr\u0101cijas nodeva<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u0113rkot nekustamo \u012bpa\u0161umu, parasti ir j\u0101maks\u0101 <strong>nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis 3,5 % apm\u0113r\u0101 no pirkuma cenas<\/strong>. Ja ieg\u0101de notiek starp <strong>tuviniekiem<\/strong>, nodok\u013ca likme samazin\u0101s l\u012bdz <strong>2 %<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Papildus nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklim, <strong>re\u0123istr\u0113jot \u012bpa\u0161uma ties\u012bbas zemesgr\u0101mat\u0101<\/strong>, ir j\u0101maks\u0101 <strong>re\u0123istr\u0101cijas nodeva 1,1 % apm\u0113r\u0101 no pirkuma cenas<\/strong>. \u0160\u012b t\u0101 saukt\u0101 ierakst\u012b\u0161anas nodeva ir j\u0101maks\u0101 kop\u0101 ar re\u0123istr\u0101ciju un ir oblig\u0101ta. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Nodok\u013cu saist\u012bbas un nodok\u013cu maks\u0101t\u0101js<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis rodas, tikl\u012bdz l\u012bgumsl\u0113dz\u0113jas puses juridiski sp\u0113k\u0101 eso\u0161i nosl\u0113dz ieg\u0101des dar\u012bjumu. Nodok\u013cu maks\u0101t\u0101ji princip\u0101 ir visas ieg\u0101des dar\u012bjum\u0101 iesaist\u012bt\u0101s personas, kas parasti ir pirc\u0113js un p\u0101rdev\u0113js. <\/p>\n\n<p class=\"wp-block-paragraph\">Papildus l\u012bguma nosl\u0113g\u0161anas standarta gad\u012bjumam Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca likums regul\u0113 ar\u012b <strong>\u012bpa\u0161us iz\u0146\u0113mumus<\/strong>, piem\u0113ram, mantojuma, leg\u0101tu vai d\u0101vin\u0101jumu n\u0101ves gad\u012bjum\u0101. \u0160ajos gad\u012bjumos nodok\u013cu saist\u012bbas rodas cit\u0101 laik\u0101. <\/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 oder \u00dcbergaben im Familienkreis wird die Grunderwerbsteuer oft untersch\u00e4tzt, falsche Annahmen f\u00fchren schnell zu vermeidbaren Kosten.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca nomaksa<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis tiek nomaks\u0101ts vai nu ar <strong>pa\u0161apr\u0113\u0137inu<\/strong>, vai ar <strong>nodok\u013cu deklar\u0101ciju<\/strong>. Abas iesp\u0113jas ir j\u0101veic ar advok\u0101ta vai not\u0101ra starpniec\u012bbu. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pa\u0161apr\u0113\u0137ins<\/strong> pied\u0101v\u0101 <strong>priek\u0161roc\u012bbu<\/strong>, ka tas iev\u0113rojami <strong>pa\u0101trina<\/strong> zemesgabala ieg\u0101di. Ar pu\u0161u p\u0101rst\u0101vja starpniec\u012bbu tiek veikta ne tikai nodok\u013ca <strong>pazi\u0146o\u0161ana un samaksa<\/strong>, izmantojot FinanzOnline, bet ar\u012b <strong>p\u0101rbaude<\/strong>, k\u0101da nodok\u013ca likme ir sp\u0113k\u0101, vai ir iesp\u0113jams atbr\u012bvojums un k\u0101da apr\u0113\u0137ina b\u0101ze ir piem\u0113rojama konkr\u0113taj\u0101 gad\u012bjum\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\">Savlaic\u012bga un pareiza nomaksa ir priek\u0161noteikums ierakst\u012b\u0161anai zemesgr\u0101mat\u0101. Bez t\u0101s \u012bpa\u0161uma ties\u012bbas nevar tikt nodotas. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Apliecin\u0101jums par nodok\u013cu saist\u012bbu neesam\u012bbu saska\u0146\u0101 ar BAO 160. pantu<\/h3>\n\n<p class=\"wp-block-paragraph\">Finan\u0161u iest\u0101de izsniedz <strong>apliecin\u0101jumu par nodok\u013cu saist\u012bbu neesam\u012bbu<\/strong> saska\u0146\u0101 ar <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. pantu<\/a>. Ar to finan\u0161u iest\u0101de apliecina, ka nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis ir piln\u012bb\u0101 un pareizi samaks\u0101ts vai ka t\u0101ds nav j\u0101maks\u0101. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160is apliecin\u0101jums ir priek\u0161noteikums tam, lai <strong>zemesgr\u0101matu tiesa re\u0123istr\u0113tu \u012bpa\u0161uma ties\u012bbu nodo\u0161anu<\/strong>. Bez \u0161\u012b apstiprin\u0101juma zemesgr\u0101matu process tiek p\u0101rtraukts. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bsu priek\u0161roc\u012bbas ar advok\u0101ta atbalstu<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis pirmaj\u0101 acu uzmetien\u0101 \u0161\u0137iet skaidri regul\u0113ts, ta\u010du praks\u0113 izr\u0101d\u0101s, ka nelielas k\u013c\u016bdas \u0101tri vien var rad\u012bt nevajadz\u012bgu nodok\u013cu slogu vai kav\u0113\u0161anos zemesgr\u0101mat\u0101. Savlaic\u012bga advok\u0101ta konsult\u0101cija nodro\u0161ina dro\u0161\u012bbu. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija\"><span class=\"mr-cta-link-normal\">Izv\u0113lieties v\u0113lamo tik\u0161an\u0101s laiku tagad:<\/span><span class=\"mr-cta-link-bold\">Bezmaksas s\u0101kotn\u0113j\u0101 konsult\u0101cija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Bie\u017e\u0101k uzdotie jaut\u0101jumi \u2013 BUJ<\/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 uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz 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-46ff0bfd \" 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\">Kad ir j\u0101maks\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis ir j\u0101maks\u0101, ja Austrij\u0101 ieg\u016bstat \u012bpa\u0161uma ties\u012bbas uz zemesgabalu, piem\u0113ram, pirkuma, d\u0101vin\u0101juma, manto\u0161anas vai mai\u0146as ce\u013c\u0101.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" 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\">Cik liels ir nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis pirkuma gad\u012bjum\u0101?<\/span><\/div><div class=\"uagb-faq-content\"><p>Atl\u012bdz\u012bbas ieg\u0101des gad\u012bjum\u0101 nodoklis ir 3,5 % no pirkuma cenas.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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\">Kad tiek piem\u0113rota zemesgabala v\u0113rt\u012bba pirkuma cenas viet\u0101?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ja nav vai ir tikai neliela atl\u012bdz\u012bba, piem\u0113ram, d\u0101vin\u0101juma vai p\u0101rveduma \u0123imenes lok\u0101 gad\u012bjum\u0101, tiek izmantota zemesgabala v\u0113rt\u012bba.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c487b84 \" 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 attiecas uz lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemesgabaliem?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0160ajos gad\u012bjumos k\u0101 apr\u0113\u0137ina b\u0101ze tiek izmantota vienot\u0101 v\u0113rt\u012bba, nevis zemesgabala v\u0113rt\u012bba.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3534b663 \" 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 notiek, ja es nodokli nesamaks\u0101ju laic\u012bgi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bez nodok\u013ca samaksas apliecin\u0101juma \u012bpa\u0161uma ties\u012bbas netiks ierakst\u012btas zemesgr\u0101mat\u0101.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8713c765 \" 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\">Kad nodoklis ir maks\u0101jams?<\/span><\/div><div class=\"uagb-faq-content\"><p>Uzreiz p\u0113c l\u012bguma parakst\u012b\u0161anas, jo ar to tiek \u012bstenots ieg\u0101des dar\u012bjums.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis P\u0113rkot zemesgabalu vai nekustamo \u012bpa\u0161umu Austrij\u0101, ir j\u0101maks\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. \u0160is nodok\u013ca pien\u0101kums attiecas ne tikai uz klasiskiem pirkuma l\u012bgumiem, bet ar\u012b uz bezatl\u012bdz\u012bbas &#8230;","protected":false},"author":24,"featured_media":79765,"parent":68941,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1159,1145],"tags":[],"class_list":["post-79759","page","type-page","status-publish","has-post-thumbnail","hentry","category-nekustama-ipasuma-tiesibas","category-tiesibas"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/lv\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis P\u0113rkot zemesgabalu vai nekustamo \u012bpa\u0161umu Austrij\u0101, ir j\u0101maks\u0101 nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis. \u0160is nodok\u013ca pien\u0101kums attiecas ne tikai uz klasiskiem pirkuma l\u012bgumiem, bet ar\u012b uz bezatl\u012bdz\u012bbas ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/79759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/comments?post=79759"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/79759\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/68941"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media\/79765"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=79759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=79759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=79759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}