{"id":80273,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/nekustama-ipasuma-tiesibas\/zemes-iegades-nodoklis-uznemumiem\/"},"modified":"2025-11-26T07:31:04","modified_gmt":"2025-11-26T06:31:04","slug":"zemes-iegades-nodoklis-uznemumiem","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/zemes-iegades-nodoklis-uznemumiem\/","title":{"rendered":"Zemes ieg\u0101des nodoklis uz\u0146\u0113mumiem"},"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-steuergegenstand\" data-level=\"2\">Nodok\u013ca objekts<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Ieg\u0101des dar\u012bjumi<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Dal\u012bbnieku mai\u0146a sabiedr\u012bb\u0101s, kur\u0101m pieder zeme<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Da\u013cu apvieno\u0161ana sabiedr\u012bb\u0101s, kur\u0101m pieder zeme<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Atbr\u012bvojumi no nodok\u013ciem<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Uz\u0146\u0113muma nodo\u0161ana komercdarb\u012bb\u0101 vai pa\u0161nodarbin\u0101t\u012bb\u0101<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Uz\u0146\u0113mumu nodo\u0161ana lauksaimniec\u012bb\u0101 un me\u017esaimniec\u012bb\u0101<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Zemes konsolid\u0101cijas un zemes ier\u012bc\u012bbas proced\u016bras<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Apr\u0113\u0137ina b\u0101ze<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Visp\u0101r\u012bgs princips<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Atl\u012bdz\u012bba<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Zemes v\u0113rt\u012bba<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Vienot\u0101 v\u0113rt\u012bba<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Parast\u0101 v\u0113rt\u012bba<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Zemes ieg\u0101des nodoklis un re\u0123istr\u0101cijas maksa<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Nodok\u013cu par\u0101ds un nodok\u013cu maks\u0101t\u0101js<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Zemes ieg\u0101des nodok\u013ca nomaksa<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Nodok\u013cu nomaksas apliecin\u0101jums saska\u0146\u0101 ar BAO \u00a7 160<\/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\">Uz\u0146\u0113mumu veikta zemes ieg\u0101de vai da\u013cu mai\u0146a sabiedr\u012bb\u0101s, kas tur nekustamo \u012bpa\u0161umu, parasti izraisa nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca piem\u0113ro\u0161anu. Tas ir <strong>dar\u012bjumu nodoklis<\/strong>, kas tiek piem\u0113rots <strong>atl\u012bdz\u012bbas vai bezatl\u012bdz\u012bbas nodo\u0161anas<\/strong> gad\u012bjum\u0101 attiec\u012bb\u0101 uz <strong>iek\u0161zemes nekustamo \u012bpa\u0161umu<\/strong> vai noteiktiem <strong>uz\u0146\u0113mumu ties\u012bbu procesiem<\/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\">Zemes ieg\u0101des nodoklis ir nodeva, kas j\u0101maks\u0101, ieg\u0101d\u0101joties zemes gabalus vai noteiktas sabiedr\u012bbu da\u013cas Austrij\u0101.<\/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=\"Cik maks\u0101 zemes gabala ieg\u0101de? Viss par zemes ieg\u0101des nodokli, atbr\u012bvojumiem un atvieglojumiem, kompakti un saprotami paskaidrots.\" >\n\t<\/picture>\n<\/div>\n<\/div>\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-steuergegenstand\">Nodok\u013ca objekts<\/h2>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodoklis ir j\u0101maks\u0101, ja iek\u0161zemes zeme tiek nodota civiltiesisk\u0101 noz\u012bm\u0113. Tas ietver ne tikai zemi un augsni, bet ar\u012b ar to cie\u0161i saist\u012btus piederumus. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zeme un augsne<\/li>\n\n\n\n<li>Piederumi<\/li>\n\n\n\n<li>Pieaugums<\/li>\n\n\n\n<li>Bauchrechte<\/li>\n\n\n\n<li>Superstrukt\u016bras<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Savuk\u0101rt zemes ieg\u0101des nodoklis neattiecas uz t\u0101diem kustamiem akt\u012bviem k\u0101:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ra\u017eotnes iek\u0101rtas<\/li>\n\n\n\n<li>Cits 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\">Kam\u0113r uz\u0146\u0113mumiem ir sp\u0113k\u0101 papildu ieg\u0101des fakti, piem\u0113ram, dal\u012bbnieku mai\u0146a vai da\u013cu apvieno\u0161ana, fizisk\u0101m person\u0101m ir sp\u0113k\u0101 citi noteikumi. Pla\u0161\u0101ku inform\u0101ciju par visp\u0101r\u012bgiem ieg\u0101des dar\u012bjumiem varat atrast m\u016bsu lap\u0101: <a href=\"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/nekustama-ipasuma-iegades-nodoklis\/\">Zemes ieg\u0101des nodoklis.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Dal\u012bbnieku mai\u0146a sabiedr\u012bb\u0101s, kur\u0101m pieder zeme<\/h3>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodoklis rodas saska\u0146\u0101 ar <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 Abs. 3 GrEStG <\/a>, ja <strong>septi\u0146u gadu laik\u0101 vismaz 75% da\u013cu<\/strong> sabiedr\u012bb\u0101, kurai pieder zeme, tiek nodotas <strong>jauniem dal\u012bbniekiem<\/strong>. \u0160aj\u0101 gad\u012bjum\u0101 nav noz\u012bmes atsevi\u0161\u0137ai ieg\u0101dei. Iz\u0161\u0137iro\u0161s ir tas process, ar kuru \u0161\u012b robe\u017ea tiek p\u0101rsniegta pirmo reizi. No \u0161\u012b br\u012b\u017ea septi\u0146u gadu periods s\u0101kas no jauna.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Da\u013cu apvieno\u0161ana sabiedr\u012bb\u0101s, kur\u0101m pieder zeme<\/h3>\n\n<p class=\"wp-block-paragraph\">Ar\u012b <strong>vismaz 75% da\u013cu apvieno\u0161ana<\/strong> person\u0101lsabiedr\u012bb\u0101 vai kapit\u0101lsabiedr\u012bb\u0101, kurai pieder zeme, <strong>viena pirc\u0113ja vai pirc\u0113ju grupas<\/strong> rok\u0101s ir pak\u013cauta zemes ieg\u0101des nodoklim. \u0160aj\u0101 gad\u012bjum\u0101 tiek skait\u012bta gan tie\u0161a, gan netie\u0161a da\u013cu ieg\u0101de. <\/p>\n\n<p class=\"wp-block-paragraph\">Pirc\u0113ju grupa past\u0101v, ja personas vai sabiedr\u012bbas atrodas <strong>vienot\u0101 vad\u012bb\u0101 vai domin\u0113jo\u0161\u0101 ietekm\u0113<\/strong>, piem\u0113ram, koncerna strukt\u016br\u0101s.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Atbr\u012bvojumi no nodok\u013ciem<\/h2>\n\n<p class=\"wp-block-paragraph\">Uz\u0146\u0113m\u0113jiem ir sp\u0113k\u0101 \u012bpa\u0161i nodok\u013cu atvieglojumi, nododot uz\u0146\u0113muma zemes gabalus. Tiem jo \u012bpa\u0161i vajadz\u0113tu atvieglot uz\u0146\u0113mumu nodo\u0161anu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Uz\u0146\u0113muma nodo\u0161ana<\/strong> <strong>komercdarb\u012bb\u0101<\/strong> <strong>vai pa\u0161nodarbin\u0101t\u012bb\u0101<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Atbr\u012bvojums <strong>900 000 EUR<\/strong> apm\u0113r\u0101 ir sp\u0113k\u0101 bezatl\u012bdz\u012bbas un da\u013c\u0113ji atl\u012bdz\u012bbas nodo\u0161anai. To var piepras\u012bt, ja: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>nodot\u0101 vien\u012bba g\u016bst ien\u0101kumus no uz\u0146\u0113m\u0113jdarb\u012bbas,<\/li>\n\n\n\n<li>pirc\u0113js ir fiziska persona,<\/li>\n\n\n\n<li>nodo\u0161ana notiek vecuma, n\u0101ves vai past\u0101v\u012bgas darbnesp\u0113jas d\u0113\u013c, un<\/li>\n\n\n\n<li>tiek nodoti vismaz 25% no uz\u0146\u0113muma.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Atbr\u012bvojums ir proporcion\u0101li j\u0101sadala uz bezatl\u012bdz\u012bbas da\u013cu. Turkl\u0101t nodoklis par \u0161o bezatl\u012bdz\u012bbas da\u013cu ir <strong>ierobe\u017eots l\u012bdz 0,5% no zemes v\u0113rt\u012bbas<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Uz\u0146\u0113mumu nodo\u0161ana lauksaimniec\u012bb\u0101 un me\u017esaimniec\u012bb\u0101<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">\u0160eit atbr\u012bvojums ir <strong>365 000 EUR.<\/strong> Priek\u0161noteikumi b\u016bt\u012bb\u0101 atbilst tiem, kas attiecas uz komercdarb\u012bbu, un nodotajiem akt\u012bviem ir j\u0101nodro\u0161ina ien\u0101kumi no lauksaimniec\u012bbas un me\u017esaimniec\u012bbas.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Zemes konsolid\u0101cijas un zemes ier\u012bc\u012bbas proced\u016bras<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Nododot lauksaimniec\u012bbas vai me\u017esaimniec\u012bbas zemi ofici\u0101li apstiprin\u0101tas zemes ier\u012bc\u012bbas vai zemes konsolid\u0101cijas proced\u016bras gait\u0101, zemes ieg\u0101des nodoklis nav j\u0101maks\u0101, ja ir atbilsto\u0161s Lauksaimniec\u012bbas iest\u0101des pazi\u0146ojums, kas ir saisto\u0161s nodok\u013cu iest\u0101dei.<\/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\">Apr\u0113\u0137ina b\u0101ze<\/h2>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodok\u013ca apm\u0113rs ir atkar\u012bgs no t\u0101 saukt\u0101s <strong>apr\u0113\u0137ina b\u0101zes<\/strong>. Iz\u0161\u0137iro\u0161s ir tas, vai tas ir <strong>nekustam\u0101 \u012bpa\u0161uma zemes gabals<\/strong> vai <strong>lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemes gabals<\/strong>. Uz\u0146\u0113mumiem un priv\u0101tperson\u0101m parasti ir sp\u0113k\u0101 vieni un tie pa\u0161i noteikumi, ar \u012bpa\u0161iem iz\u0146\u0113mumiem attiec\u012bb\u0101 uz noteiktiem ieg\u0101des dar\u012bjumiem.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Visp\u0101r\u012bgs princips<\/h3>\n\n<p class=\"wp-block-paragraph\">Parasti zemes ieg\u0101des nodoklis tiek apr\u0113\u0137in\u0101ts, pamatojoties uz <strong>atl\u012bdz\u012bbu<\/strong>, t.i., faktisko samaks\u0101t\u0101s atl\u012bdz\u012bbas v\u0113rt\u012bbu. \u012apa\u0161os gad\u012bjumos, piem\u0113ram, bezatl\u012bdz\u012bbas nodo\u0161anas vai ieg\u0101des \u0123imenes ietvaros, ir j\u0101izmanto <strong>nevis atl\u012bdz\u012bba<\/strong>, bet gan vienota likme <strong>zemes v\u0113rt\u012bba<\/strong>, <strong>vienot\u0101 v\u0113rt\u012bba<\/strong> vai <strong>parast\u0101 v\u0113rt\u012bba<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Atl\u012bdz\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\">Atl\u012bdz\u012bba ietver <strong>visu, ko pirc\u0113js t\u0113r\u0113<\/strong>, lai ieg\u016btu zemi.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Zemes v\u0113rt\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Zemes v\u0113rt\u012bba<\/strong> ir iz\u0161\u0137iro\u0161a, ja <strong>netiek sniegta atl\u012bdz\u012bba vai t\u0101 ir \u013coti maza<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Vienot\u0101 v\u0113rt\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Lauksaimniec\u012bbas un me\u017esaimniec\u012bbas zemes gabaliem<\/strong> j\u0101izmanto nevis zemes v\u0113rt\u012bba, bet gan <strong>vienot\u0101 v\u0113rt\u012bba<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Parast\u0101 v\u0113rt\u012bba<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Parast\u0101 v\u0113rt\u012bba<\/strong> k\u0101 apr\u0113\u0137ina b\u0101ze ir j\u0101izmanto vai nu <strong>br\u012bvpr\u0101t\u012bgi<\/strong>, ja t\u0101 pier\u0101d\u0101mi ir zem\u0101ka par zemes v\u0113rt\u012bbu, vai <strong>oblig\u0101ti<\/strong>, ja zeme pieder <strong>nekustam\u0101 \u012bpa\u0161uma sabiedr\u012bbai<\/strong>, un p\u0113d\u0113jais ir sp\u0113k\u0101, ja \u012bpa\u0161umi <strong>netiek izmantoti saviem uz\u0146\u0113m\u0113jdarb\u012bbas m\u0113r\u0137iem<\/strong>, bet <strong>galvenok\u0101rt tiek iz\u012br\u0113ti vai p\u0101rdoti<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Zemes ieg\u0101des nodoklis un re\u0123istr\u0101cijas maksa<\/h2>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodoklis parasti ir <strong>3,5%<\/strong> <strong>no apr\u0113\u0137ina b\u0101zes<\/strong>, bezatl\u012bdz\u012bbas nodo\u0161anas gad\u012bjum\u0101, jo \u012bpa\u0161i \u0123imenes lok\u0101, tiek piem\u0113rots pak\u0101penisks tarifa pl\u0101ns. Turkl\u0101t par <strong>ierakst\u012b\u0161anu zemesgr\u0101mat\u0101 tiek iekas\u0113ta maksa 1,1% apm\u0113r\u0101<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Nodok\u013cu par\u0101ds un nodok\u013cu maks\u0101t\u0101js<\/h2>\n\n<p class=\"wp-block-paragraph\">Nodok\u013cu par\u0101ds rodas, tikl\u012bdz ir pabeigts ar nodokli apliekams ieg\u0101des dar\u012bjums, piem\u0113ram, parakstot l\u012bgumu par da\u013cu ieg\u0101di.<\/p>\n\n<p class=\"wp-block-paragraph\">Dal\u012bbnieku mai\u0146as gad\u012bjum\u0101 sabiedr\u012bba, kurai pieder zeme, <strong>pati ir nodok\u013cu par\u0101dniece<\/strong>.<br\/>Savuk\u0101rt da\u013cu apvieno\u0161anas gad\u012bjum\u0101 atbild <strong>t\u0101 persona<\/strong> vai pirc\u0113ju grupa, kuras rok\u0101s <strong>tiek apvienoti vismaz 75% da\u013cu<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Zemes ieg\u0101des nodok\u013ca nomaksa<\/h2>\n\n<p class=\"wp-block-paragraph\">Zemes ieg\u0101des nodoklis tiek nomaks\u0101ts vai nu iesniedzot <strong>nodok\u013cu deklar\u0101ciju<\/strong>, vai <strong>pa\u0161apr\u0113\u0137inu<\/strong>, ko veic not\u0101rs vai advok\u0101ts, izmantojot FinanzOnline. Abos gad\u012bjumos zi\u0146ojums ir j\u0101iesniedz <strong>v\u0113l\u0101kais l\u012bdz otr\u0101 m\u0113ne\u0161a 15. datumam<\/strong> p\u0113c nodok\u013cu par\u0101da ra\u0161an\u0101s. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Nodok\u013cu nomaksas apliecin\u0101jums saska\u0146\u0101 ar BAO \u00a7 160<\/h3>\n\n<p class=\"wp-block-paragraph\">Nodok\u013cu iest\u0101de izsniedz <strong>nodok\u013cu nomaksas apliecin\u0101jumu<\/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 \u00a7 160<\/a>. T\u0101d\u0113j\u0101di nodok\u013cu iest\u0101de apstiprina, ka zemes ieg\u0101des nodoklis ir samaks\u0101ts piln\u012bb\u0101 un pareizi 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 p\u0101reju<\/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\">Jo \u012bpa\u0161i uz\u0146\u0113mumu zemes gabalu nodo\u0161anas, p\u0101rstruktur\u0113\u0161anas vai da\u013cu p\u0101rvieto\u0161anas gad\u012bjum\u0101 zemes ieg\u0101des nodoklis ir sare\u017e\u0123\u012bts temats ar augstu risku. Nepareizi v\u0113rt\u0113jumi \u0101tri noved pie iev\u0113rojam\u0101m papildu izmaks\u0101m vai nodok\u013ca papildu iekas\u0113\u0161anas. T\u0101p\u0113c prec\u012bzs juridiskais atbalsts atmaks\u0101jas gan profesion\u0101li, gan finansi\u0101li.  <\/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-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\">Kad uz\u0146\u0113mumiem j\u0101maks\u0101 zemes ieg\u0101des nodoklis?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zemes ieg\u0101des nodoklis rodas ne tikai tie\u0161as zemes ieg\u0101des gad\u012bjum\u0101, bet ar\u012b korporat\u012bvajos procesos. Tie ietver jo \u012bpa\u0161i dal\u012bbnieku mai\u0146u un da\u013cu apvieno\u0161anu. <\/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\">Cik liels ir zemes ieg\u0101des nodoklis uz\u0146\u0113mumiem?<\/span><\/div><div class=\"uagb-faq-content\"><p>Standarta nodok\u013ca likme ir 3,5% no apr\u0113\u0137ina b\u0101zes. Tom\u0113r bezatl\u012bdz\u012bbas vai da\u013c\u0113ji atl\u012bdz\u012bbas uz\u0146\u0113mumu nodo\u0161anai var piem\u0113rot atbr\u012bvojumus, k\u0101 ar\u012b preferenci\u0101lu nodok\u013ca likmi 0,5% apm\u0113r\u0101 bezatl\u012bdz\u012bbas da\u013cai. <\/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\">Kur\u0161 ir nodok\u013cu par\u0101dnieks da\u013cu nodo\u0161anas un da\u013cu apvieno\u0161anas gad\u012bjum\u0101?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dal\u012bbnieku mai\u0146as gad\u012bjum\u0101 nodok\u013cu pien\u0101kums attiecas uz pa\u0161u sabiedr\u012bbu, kurai pieder zeme. Savuk\u0101rt da\u013cu apvieno\u0161anas gad\u012bjum\u0101 atbild t\u0101 persona vai pirc\u0113ju grupa, kuras rok\u0101s tiek apvienotas da\u013cas. <\/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\">Kad rodas nodok\u013cu par\u0101ds zemes ieg\u0101des nodok\u013ca gad\u012bjum\u0101?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nodok\u013cu par\u0101ds parasti rodas, nosl\u0113dzot saist\u012bbu dar\u012bjumu, t.i., tikl\u012bdz l\u012bgumsl\u0113dz\u0113ji partneri vienojas par pirkuma priek\u0161metu un pirkuma cenu.<\/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\">K\u0101di atbr\u012bvojumi ir sp\u0113k\u0101 uz\u0146\u0113mumiem?<\/span><\/div><div class=\"uagb-faq-content\"><p>Uz\u0146\u0113mumi jo \u012bpa\u0161i g\u016bst labumu no atbr\u012bvojumiem uz\u0146\u0113mumu nodo\u0161anas gad\u012bjum\u0101: 900 000 EUR komercdarb\u012bbas gad\u012bjum\u0101 un 365 000 EUR lauksaimniec\u012bbas un me\u017esaimniec\u012bbas izmanto\u0161anas gad\u012bjum\u0101.<\/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\">Ko sniedz advok\u0101ta atbalsts dar\u012bjumos, kas apliekami ar zemes ieg\u0101des nodokli?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pamat\u012bgs juridisks p\u0101rskats pal\u012bdz savlaic\u012bgi atpaz\u012bt atbr\u012bvojumus, izvair\u012bties no riskiem un optimiz\u0113t nodok\u013cu slogu, kas ir iz\u0161\u0137iro\u0161a priek\u0161roc\u012bba jo \u012bpa\u0161i sare\u017e\u0123\u012bt\u0101s sabiedr\u012bbu strukt\u016br\u0101s vai p\u0101rstruktur\u0113\u0161anas gad\u012bjumos.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis Uz\u0146\u0113mumu veikta zemes ieg\u0101de vai da\u013cu mai\u0146a sabiedr\u012bb\u0101s, kas tur nekustamo \u012bpa\u0161umu, parasti izraisa nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca piem\u0113ro\u0161anu. Tas ir dar\u012bjumu nodoklis, kas tiek piem\u0113rots &#8230;","protected":false},"author":24,"featured_media":80274,"parent":68941,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1145],"tags":[],"class_list":["post-80273","page","type-page","status-publish","has-post-thumbnail","hentry","category-tiesibas"],"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\/lv\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodoklis Uz\u0146\u0113mumu veikta zemes ieg\u0101de vai da\u013cu mai\u0146a sabiedr\u012bb\u0101s, kas tur nekustamo \u012bpa\u0161umu, parasti izraisa nekustam\u0101 \u012bpa\u0161uma ieg\u0101des nodok\u013ca piem\u0113ro\u0161anu. Tas ir dar\u012bjumu nodoklis, kas tiek piem\u0113rots ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/80273","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=80273"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/80273\/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\/80274"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=80273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=80273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=80273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}