{"id":82583,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/mantojuma-tiesibas-un-profilakse\/davinajuma-nodoklis\/"},"modified":"2025-11-26T08:39:59","modified_gmt":"2025-11-26T07:39:59","slug":"davinajuma-nodoklis","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lv\/mantojuma-tiesibas-un-profilakse\/davinajuma-nodoklis\/","title":{"rendered":"D\u0101vin\u0101juma nodoklis"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>D\u0101vin\u0101juma nodoklis<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">D\u0101vin\u0101juma nodoklis<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">D\u0101vin\u0101jumu nodok\u013ca atcel\u0161ana<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodoklis nekustam\u0101 \u012bpa\u0161uma d\u0101vin\u0101jumiem<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Zi\u0146o\u0161anas pien\u0101kums<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Zi\u0146ojamie akt\u012bvi<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">Visp\u0101r\u0113jais zi\u0146o\u0161anas pien\u0101kums<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Paaugstin\u0101ta robe\u017ea radiniekiem<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">D\u0101vin\u0101juma nov\u0113rt\u0113\u0161ana<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Zi\u0146o\u0161anas pien\u0101kumu subjektu loks<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sankcijas par p\u0101rk\u0101pumiem<\/a><\/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 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungssteuer\">D\u0101vin\u0101juma nodoklis<\/h2>\n\n<p>D\u0101vin\u0101jumu nodoklis Austrij\u0101 gadu desmitiem bija apliek\u0161anas instruments, kad \u012bpa\u0161ums tika nodots bez atl\u012bdz\u012bbas no vienas personas citai. Tam bija j\u0101nodro\u0161ina, ka ar\u012b bezmaksas naudas, nekustam\u0101 \u012bpa\u0161uma vai v\u0113rtspap\u012bru nodo\u0161ana tiktu nodok\u013cu zi\u0146\u0101 uzskait\u012bta. Ar 2008. gada 1. augustu d\u0101vin\u0101jumu nodoklis tika atcelts. Tom\u0113r ar\u012b \u0161odien past\u0101v svar\u012bgi pien\u0101kumi, kas j\u0101iev\u0113ro pie katra d\u0101vin\u0101juma.   <\/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>Austrij\u0101 vairs nav d\u0101vin\u0101jumu nodok\u013ca. Tom\u0113r var k\u013c\u016bt aktu\u0101li citi nodok\u013ci, piem\u0113ram, nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodoklis vai likum\u0101 noteiktais zi\u0146o\u0161anas pien\u0101kums. <\/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\/Schenkungssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"Austrij\u0101 vairs nav d\u0101vin\u0101jumu nodok\u013ca. Tom\u0113r \u0146emiet v\u0113r\u0101 zi\u0146o\u0161anas pien\u0101kumus un nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodokli nekustamajiem \u012bpa\u0161umiem.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">D\u0101vin\u0101jumu nodok\u013ca atcel\u0161ana<\/h2>\n\n<p>Kop\u0161 2008. gada Austrij\u0101 vairs nav d\u0101vin\u0101jumu nodok\u013ca. T\u0101d\u0113j\u0101di t\u012bri naudas d\u0101vin\u0101jumi starp vec\u0101kiem un b\u0113rniem vai starp laul\u0101tajiem princip\u0101 ir atbr\u012bvoti no nodok\u013ciem. \u0160\u012b att\u012bst\u012bba at\u0161\u0137ir Austriju no daudz\u0101m cit\u0101m Eiropas valst\u012bm, kur\u0101s d\u0101vin\u0101jumu nodok\u013ci joproj\u0101m past\u0101v. Tom\u0113r labuma guv\u0113jiem nevajadz\u0113tu pie\u0146emt, ka katra \u012bpa\u0161uma nodo\u0161ana paliek &#8220;bez nodok\u013ciem un bez sek\u0101m&#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\">Nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodoklis nekustam\u0101 \u012bpa\u0161uma d\u0101vin\u0101jumiem<\/h2>\n\n<p>Tikl\u012bdz k\u0101ds d\u0101vina nekustamo \u012bpa\u0161umu, finan\u0161u iest\u0101de iekas\u0113 nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodokli un to apr\u0113\u0137ina p\u0113c t\u0101 saukt\u0101s zemes v\u0113rt\u012bbas.<\/p>\n\n<p>Finan\u0161u iest\u0101de t\u0101d\u0113j\u0101di nodok\u013cu zi\u0146\u0101 uzskaita ar\u012b bezmaksas nekustam\u0101 \u012bpa\u0161uma nodo\u0161anu un papildus iekas\u0113 iesp\u0113jam\u0101s re\u0123istr\u0101cijas nodevas zemesgr\u0101mat\u0101.<\/p>\n\n<p><a href=\"https:\/\/harlander-partner.eu\/lv\/nekustama-ipasuma-tiesibas\/nekustama-ipasuma-iegades-nodoklis\/\">Vair\u0101k par nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodokli lasiet \u0161eit:<\/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-anzeigepflicht\">Zi\u0146o\u0161anas pien\u0101kums<\/h2>\n\n<p>Zi\u0146o\u0161anas pien\u0101kums attiecas tikai uz <strong>d\u0101vin\u0101jumiem dz\u012bv\u012bbas laik\u0101<\/strong>, k\u0101 ar\u012b uz <strong>m\u0113r\u0137a ziedojumiem dz\u012bv\u012bbas laik\u0101<\/strong> (piem\u0113ram, ja d\u0101vin\u0101jums ir saist\u012bts ar noteiktu uzdevumu).<br\/><strong>Nav ietverti<\/strong> d\u0101vin\u0101jumi n\u0101ves gad\u012bjum\u0101 un nekustam\u0101 \u012bpa\u0161uma nodo\u0161ana. Nekustamais \u012bpa\u0161ums ietilpst nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodok\u013ca darb\u012bbas jom\u0101, t\u0101p\u0113c tur past\u0101v atsevi\u0161\u0137s zi\u0146o\u0161anas pien\u0101kums. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Zi\u0146ojamie akt\u012bvi<\/h3>\n\n<p>Zi\u0146o\u0161anas pien\u0101kums past\u0101v jo \u012bpa\u0161i attiec\u012bb\u0101 uz:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Skaidru naudu<\/li>\n\n\n\n<li>Kapit\u0101la pras\u012bjumiem (kr\u0101jgr\u0101matas, oblig\u0101cijas, aizdevumi)<\/li>\n\n\n\n<li>Da\u013c\u0101m kapit\u0101lsabiedr\u012bb\u0101s un person\u0101lsabiedr\u012bb\u0101s (GmbH, AG, OG, KG)<\/li>\n\n\n\n<li>L\u012bdzdal\u012bbu k\u0101 klusie dal\u012bbnieki<\/li>\n\n\n\n<li>Uz\u0146\u0113mumiem vai uz\u0146\u0113mumu da\u013c\u0101m (ieskaitot lauksaimniec\u012bbu un me\u017esaimniec\u012bbu)<\/li>\n\n\n\n<li>Kustamam \u012bpa\u0161umam, piem\u0113ram, transportl\u012bdzek\u013ciem, rotasliet\u0101m, d\u0101rgakme\u0146iem, laiv\u0101m<\/li>\n\n\n\n<li>Nemateri\u0101liem akt\u012bviem, piem\u0113ram, autorties\u012bb\u0101m, koncesij\u0101m, dz\u012bvo\u0161anas un lieto\u0161anas ties\u012bb\u0101m vai pre\u010du kuponiem<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">Visp\u0101r\u0113jais zi\u0146o\u0161anas pien\u0101kums<\/h3>\n\n<p>Kas d\u0101vina \u0161\u0101dus akt\u012bvus, tam tie j\u0101zi\u0146o finan\u0161u iest\u0101dei, tikl\u012bdz v\u0113rt\u012bba piecu gadu laik\u0101 sasniedz <strong>15 000 \u20ac<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Paaugstin\u0101ta robe\u017ea radiniekiem<\/h3>\n\n<p>Starp tuviem radiniekiem (piem\u0113ram, vec\u0101ki, b\u0113rni, laul\u0101tie, br\u0101\u013ci un m\u0101sas, vecvec\u0101ki, mazb\u0113rni, t\u0113vo\u010di, tantes, br\u0101l\u0113ni, m\u0101s\u012bcas, m\u0101s\u012bcas, br\u0101l\u0113ni, sievasm\u0101tes, dz\u012bvesbiedri kop\u0101 ar vi\u0146u b\u0113rniem) robe\u017ea ir <strong>50 000 \u20ac gad\u0101<\/strong>.<\/p>\n\n<p>Apr\u0113\u0137ins notiek katram d\u0101vin\u0101t\u0101ja un d\u0101vin\u0101juma sa\u0146\u0113m\u0113ja p\u0101rim. Vair\u0101ki vienas personas d\u0101vin\u0101jumi tai pa\u0161ai personai ir j\u0101saskaita kop\u0101. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">D\u0101vin\u0101juma nov\u0113rt\u0113\u0161ana<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ac\u012bmredzamas v\u0113rt\u012bbas<\/strong>, piem\u0113ram, skaidra nauda, akcijas vai kr\u0101jgr\u0101matas, tiek nor\u0101d\u012btas tie\u0161i.<\/li>\n\n\n\n<li><strong>Neac\u012bmredzamas v\u0113rt\u012bbas<\/strong> (piem\u0113ram, lietoti priek\u0161meti) dr\u012bkst nov\u0113rt\u0113t \u2013 ekspert\u012bze nav nepiecie\u0161ama.<\/li>\n\n\n\n<li>Ar\u012b uz\u0146\u0113mumu vai sabiedr\u012bbas da\u013cu gad\u012bjum\u0101 pietiek ar tirgus v\u0113rt\u012bbas nov\u0113rt\u0113jumu, uz\u0146\u0113muma nov\u0113rt\u0113jums nav nepiecie\u0161ams.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Termi\u0146i un proced\u016bra<\/h3>\n\n<p>Zi\u0146ojums j\u0101iesniedz <strong>triju m\u0113ne\u0161u laik\u0101<\/strong>. Iz\u0161\u0137iro\u0161s ir ieguvums, ar kuru v\u0113rt\u012bbas robe\u017ea pirmo reizi tiek p\u0101rsniegta.<br\/>Zi\u0146ojums princip\u0101 tiek iesniegts caur <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\">Iz\u0146\u0113mumi no zi\u0146o\u0161anas pien\u0101kuma<\/h2>\n\n<p>Ne katrs ziedojums ir j\u0101zi\u0146o. Iz\u0146emti ir jo \u012bpa\u0161i: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>ierasti gad\u012bjuma d\u0101vin\u0101jumi (piem\u0113ram, dzim\u0161anas dienas vai matura d\u0101vin\u0101jumi l\u012bdz 1000 \u20ac gad\u0101)<\/li>\n\n\n\n<li>m\u0101jsaimniec\u012bbas priek\u0161meti, ap\u0123\u0113rbs un lieto\u0161anas priek\u0161meti<\/li>\n\n\n\n<li>ziedojumi dz\u012bvo\u0161anas vajadz\u012bb\u0101m starp laul\u0101tajiem l\u012bdz noteiktam dz\u012bvok\u013ca lielumam<\/li>\n\n\n\n<li>ziedojumi labdar\u012bbas organiz\u0101cij\u0101m<\/li>\n<\/ul>\n\n<p>Nekustamajam \u012bpa\u0161umam nav atsevi\u0161\u0137a zi\u0146o\u0161anas pien\u0101kuma, jo finan\u0161u iest\u0101de jau autom\u0101tiski ieg\u016bst inform\u0101ciju caur nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodokli.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Zi\u0146o\u0161anas pien\u0101kumu subjektu loks<\/h3>\n\n<p>Zi\u0146o\u0161anas pien\u0101kums ir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>d\u0101vin\u0101t\u0101jam un d\u0101vin\u0101juma sa\u0146\u0113m\u0113jam,<\/li>\n\n\n\n<li>apgr\u016btin\u0101tajam m\u0113r\u0137a ziedojumu gad\u012bjum\u0101,<\/li>\n\n\n\n<li>k\u0101 ar\u012b not\u0101riem vai juristiem, ja vi\u0146i piedal\u0101s d\u0101vin\u0101jum\u0101.<\/li>\n<\/ul>\n\n<p>Pietiek, ja viena no pien\u0101kumu subjektiem savlaic\u012bgi iesniedz zi\u0146ojumu, p\u0101r\u0113jo zi\u0146o\u0161anas pien\u0101kums ar to atkr\u012bt.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sankcijas par p\u0101rk\u0101pumiem<\/h2>\n\n<p>Ja zi\u0146ojums netiek iesniegts, var iest\u0101ties <strong>pier\u0101d\u012b\u0161anas pien\u0101kuma mai\u0146a<\/strong>: finan\u0161u iest\u0101de tad pie\u0146em, ka nav bijis d\u0101vin\u0101jums, un skartajai personai j\u0101pier\u0101da pret\u0113jais.<br\/>T\u012b\u0161as nezi\u0146o\u0161anas gad\u012bjum\u0101 draud <strong>naudas sods l\u012bdz 10% no d\u0101vin\u0101juma tirgus v\u0113rt\u012bbas<\/strong>.<br\/><strong>Pa\u0161zi\u0146ojums<\/strong> gada laik\u0101 p\u0113c triju m\u0113ne\u0161u termi\u0146a beig\u0101m darbojas k\u0101 soda atbr\u012bvojums, ja nokav\u0113tais zi\u0146ojums tiek papildin\u0101ts.<\/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=\"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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bsu priek\u0161roc\u012bbas ar advok\u0101ta atbalstu<\/h2>\n\n<p>M\u016bsu specializ\u0113t\u0101 kanceleja savlaic\u012bgi izpilda visus pien\u0101kumus, prec\u012bzi apr\u0113\u0137ina nodok\u013cu sekas un veido l\u012bgumus t\u0101, lai j\u016bsu intereses tiktu aizsarg\u0101tas vislab\u0101kaj\u0101 veid\u0101. M\u0113s pavad\u0101m j\u016bs caur visu procesu, no pirm\u0101s anal\u012bzes l\u012bdz \u012bsteno\u0161anai, un nodro\u0161in\u0101m, ka j\u016bs nepalaid\u012bsiet gar\u0101m nek\u0101dus termi\u0146us vai zi\u0146o\u0161anas pien\u0101kumus. <\/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 FAQ<\/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\">Vai Austrij\u0101 v\u0113l past\u0101v d\u0101vin\u0101jumu nodoklis?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u0113. Kop\u0161 2008. gada Austrij\u0101 vairs nav d\u0101vin\u0101jumu nodok\u013ca. Tom\u0113r noteikti d\u0101vin\u0101jumi j\u0101zi\u0146o finan\u0161u iest\u0101dei, un nekustamajam \u012bpa\u0161umam tiek piem\u0113rots nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodoklis.  <\/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\">Kad d\u0101vin\u0101jums j\u0101zi\u0146o finan\u0161u iest\u0101dei?<\/span><\/div><div class=\"uagb-faq-content\"><p>Zi\u0146ojums ir nepiecie\u0161ams, ja kustamais \u012bpa\u0161ums, piem\u0113ram, skaidra nauda, rotaslietas vai sabiedr\u012bbas da\u013cas, piecu gadu laik\u0101 p\u0101rsniedz 15 000 \u20ac v\u0113rt\u012bbu. D\u0101vin\u0101jumiem starp radiniekiem ir sp\u0113k\u0101 50 000 \u20ac robe\u017ea gad\u0101. <\/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\">K\u0101di d\u0101vin\u0101jumi ir atbr\u012bvoti no zi\u0146o\u0161anas pien\u0101kuma?<\/span><\/div><div class=\"uagb-faq-content\"><p>Atbr\u012bvoti ir ierasti gad\u012bjuma d\u0101vin\u0101jumi l\u012bdz 1000 \u20ac (piem\u0113ram, dzim\u0161anas dienas, k\u0101zas), m\u0101jsaimniec\u012bbas priek\u0161meti, ap\u0123\u0113rbs, noteikti dz\u012bvo\u0161anas ziedojumi starp laul\u0101tajiem, k\u0101 ar\u012b d\u0101vin\u0101jumi labdar\u012bbas organiz\u0101cij\u0101m.<\/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\">Vai nekustam\u0101 \u012bpa\u0161uma d\u0101vin\u0101jumi j\u0101zi\u0146o?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u0113. Nekustamais \u012bpa\u0161ums nav zi\u0146ojams saska\u0146\u0101 ar d\u0101vin\u0101jumu zi\u0146o\u0161anas likumu, jo finan\u0161u iest\u0101de to autom\u0101tiski uzskaita caur nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas nodokli. <\/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\">K\u0101di sodi draud par d\u0101vin\u0101juma nezi\u0146o\u0161anu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kas nezi\u0146o zi\u0146ojamo d\u0101vin\u0101jumu, risk\u0113 ar naudas sodu l\u012bdz 10% no tirgus v\u0113rt\u012bbas. Papildus var iest\u0101ties pier\u0101d\u012b\u0161anas pien\u0101kuma mai\u0146a. Pa\u0161zi\u0146ojums gada laik\u0101 var darboties k\u0101 soda atbr\u012bvojums.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"D\u0101vin\u0101juma nodoklis D\u0101vin\u0101jumu nodoklis Austrij\u0101 gadu desmitiem bija apliek\u0161anas instruments, kad \u012bpa\u0161ums tika nodots bez atl\u012bdz\u012bbas no vienas personas citai. Tam bija j\u0101nodro\u0161ina, ka ar\u012b bezmaksas naudas, nekustam\u0101 \u012bpa\u0161uma vai &#8230;","protected":false},"author":25,"featured_media":82588,"parent":59232,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1144],"tags":[],"class_list":["post-82583","page","type-page","status-publish","has-post-thumbnail","hentry","category-mantojuma-tiesibas-un-piesardziba"],"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\/lv\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"D\u0101vin\u0101juma nodoklis D\u0101vin\u0101jumu nodoklis Austrij\u0101 gadu desmitiem bija apliek\u0161anas instruments, kad \u012bpa\u0161ums tika nodots bez atl\u012bdz\u012bbas no vienas personas citai. Tam bija j\u0101nodro\u0161ina, ka ar\u012b bezmaksas naudas, nekustam\u0101 \u012bpa\u0161uma vai ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/82583","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/comments?post=82583"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/82583\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/pages\/59232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media\/82588"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/media?parent=82583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/categories?post=82583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lv\/wp-json\/wp\/v2\/tags?post=82583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}