{"id":47888,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/drept-imobiliar\/impozitul-pe-transferul-de-proprietate-imobiliara-pentru-companii\/"},"modified":"2025-11-25T14:19:03","modified_gmt":"2025-11-25T13:19:03","slug":"impozitul-pe-transferul-de-proprietate-imobiliara-pentru-companii","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/drept-imobiliar\/impozitul-pe-transferul-de-proprietate-imobiliara-pentru-companii\/","title":{"rendered":"Impozitul pe transferul de proprietate imobiliar\u0103 pentru companii"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Impozitul pe transferul de proprietate<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Impozitul pe transferul de proprietate<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Obiectul impozitului<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Opera\u021biuni de achizi\u021bie<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Schimbarea ac\u021bionarilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Unificarea participa\u021biilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Scutiri de impozit<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Transferul de afaceri \u00een cazul unei activit\u0103\u021bi comerciale sau al unei activit\u0103\u021bi independente<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Transferuri de afaceri \u00een agricultur\u0103 \u0219i silvicultur\u0103<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Proceduri de comasare \u0219i \u00eembun\u0103t\u0103\u021bire funciar\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Baz\u0103 de evaluare<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Principiu general<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Contrapresta\u021bie<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Valoarea propriet\u0103\u021bii imobiliare<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Valoarea unitar\u0103<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Valoarea just\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Impozitul pe transferul de proprietate imobiliar\u0103 \u0219i taxa de \u00eenregistrare<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Debitul fiscal \u0219i debitorul fiscal<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">V\u0103rsarea impozitului pe transferul de proprietate imobiliar\u0103<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Certificat de conformitate conform \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avantajele dumneavoastr\u0103 cu asisten\u021b\u0103 juridic\u0103<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u00centreb\u0103ri frecvente \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Impozitul pe transferul de proprietate<\/h2>\n\n<p class=\"wp-block-paragraph\">Achizi\u021bionarea de terenuri de c\u0103tre companii sau schimbarea participa\u021biilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare declan\u0219eaz\u0103 \u00een mod regulat impozitul pe transferul de proprietate imobiliar\u0103. Acesta este un <strong>impozit pe tranzac\u021biile juridice<\/strong>, care se aplic\u0103 \u00een cazul <strong>transferului cu titlu oneros sau gratuit<\/strong> de <strong>terenuri interne<\/strong> sau al anumitor <strong>opera\u021biuni de drept societar<\/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\">Impozitul pe transferul de proprietate imobiliar\u0103 este o tax\u0103 care se aplic\u0103 la achizi\u021bionarea de terenuri sau de anumite participa\u021bii la societ\u0103\u021bi \u00een Austria.<\/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\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"C\u00e2t cost\u0103 achizi\u021bionarea unui teren? Totul despre impozitul pe transferul de proprietate imobiliar\u0103, cote scutite \u0219i scutiri, explicat concis \u0219i u\u0219or de \u00een\u021beles.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Obiectul impozitului<\/h2>\n\n<p class=\"wp-block-paragraph\">Impozitul pe transferul de proprietate imobiliar\u0103 se aplic\u0103 atunci c\u00e2nd un teren intern este transferat \u00een sens civil. Aceasta include nu numai terenul, ci \u0219i accesoriile fix conectate la acesta. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Terenul<\/li>\n\n\n\n<li>Accesorii<\/li>\n\n\n\n<li>Cre\u0219tere<\/li>\n\n\n\n<li>Drepturi de construc\u021bie<\/li>\n\n\n\n<li>Superedificate<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pe de alt\u0103 parte, urm\u0103toarele bunuri mobile nu intr\u0103 sub inciden\u021ba impozitului pe transferul de proprietate imobiliar\u0103:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ma\u0219inile unei instala\u021bii industriale<\/li>\n\n\n\n<li>Alt inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Opera\u021biuni de achizi\u021bie<\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cen timp ce pentru companii se aplic\u0103 fapte suplimentare de achizi\u021bie, cum ar fi schimbarea ac\u021bionarilor sau unificarea participa\u021biilor, pentru persoanele fizice se aplic\u0103 alte reglement\u0103ri. Mai multe informa\u021bii despre opera\u021biunile generale de achizi\u021bie pot fi g\u0103site pe pagina noastr\u0103: <a href=\"https:\/\/harlander-partner.eu\/ro\/drept-imobiliar\/impozitul-pe-transferul-de-proprietate\/\">Impozit pe transferul de proprietate imobiliar\u0103.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Schimbarea ac\u021bionarilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare<\/h3>\n\n<p class=\"wp-block-paragraph\">Impozitul pe transferul de proprietate imobiliar\u0103 apare conform  <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 alin. 3 GrEStG <\/a>, dac\u0103 <strong>\u00een termen de \u0219apte ani, cel pu\u021bin 75% din ac\u021biunile<\/strong> unei societ\u0103\u021bi care de\u021bine propriet\u0103\u021bi imobiliare sunt transferate c\u0103tre <strong>noi ac\u021bionari<\/strong>. Nu conteaz\u0103 o singur\u0103 achizi\u021bie. Decisiv\u0103 este acea opera\u021biune prin care aceast\u0103 limit\u0103 este dep\u0103\u0219it\u0103 pentru prima dat\u0103. Din acest moment, perioada de \u0219apte ani \u00eencepe s\u0103 curg\u0103 din nou.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Unificarea participa\u021biilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare<\/h3>\n\n<p class=\"wp-block-paragraph\">De asemenea, <strong>unificarea a cel pu\u021bin 75% din ac\u021biunile<\/strong> unei societ\u0103\u021bi de persoane sau de capital care de\u021bine propriet\u0103\u021bi imobiliare \u00een m\u00e2inile <strong>unui achizitor sau a unui grup de achizitori<\/strong> este supus\u0103 impozitului pe transferul de proprietate imobiliar\u0103. Se ia \u00een considerare at\u00e2t achizi\u021bia direct\u0103, c\u00e2t \u0219i cea indirect\u0103 de ac\u021biuni. <\/p>\n\n<p class=\"wp-block-paragraph\">Un grup de achizitori exist\u0103 atunci c\u00e2nd persoanele sau societ\u0103\u021bile se afl\u0103 sub <strong>o conducere unitar\u0103 sau o influen\u021b\u0103 dominant\u0103<\/strong>, de exemplu, \u00een structuri de grup.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Scutiri de impozit<\/h2>\n\n<p class=\"wp-block-paragraph\">Pentru antreprenori, se aplic\u0103 avantaje fiscale speciale la transferul de terenuri opera\u021bionale. Acestea au scopul de a facilita \u00een special transferurile de afaceri. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Transferul de afaceri<\/strong> <strong>\u00een cazul<\/strong> <strong>unei activit\u0103\u021bi comerciale sau al unei activit\u0103\u021bi independente<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">O cot\u0103 scutit\u0103 \u00een valoare de <strong>900.000 \u20ac<\/strong> se aplic\u0103 transferurilor gratuite \u0219i par\u021bial gratuite. Aceasta poate fi revendicat\u0103 dac\u0103: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>unitatea transferat\u0103 ob\u021bine venituri opera\u021bionale,<\/li>\n\n\n\n<li>achizitorul este o persoan\u0103 fizic\u0103,<\/li>\n\n\n\n<li>transferul are loc din cauza v\u00e2rstei, a decesului sau a incapacit\u0103\u021bii de munc\u0103 permanente, \u0219i<\/li>\n\n\n\n<li>se transfer\u0103 cel pu\u021bin 25% din afacere.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Cota scutit\u0103 trebuie alocat\u0103 propor\u021bional p\u0103r\u021bii gratuite. \u00cen plus, impozitul pentru aceast\u0103 parte gratuit\u0103 este plafonat la <strong>0,5% din valoarea propriet\u0103\u021bii imobiliare<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Transferuri de afaceri \u00een agricultur\u0103 \u0219i silvicultur\u0103<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Aici, cota scutit\u0103 este de <strong>365.000 \u20ac.<\/strong> Condi\u021biile corespund \u00een esen\u021b\u0103 celor pentru \u00eentreprinderile comerciale, activele transferate trebuind s\u0103 genereze venituri agricole \u0219i silvice.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Proceduri de comasare \u0219i \u00eembun\u0103t\u0103\u021bire funciar\u0103<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul transferului unui teren agricol sau forestier \u00een cadrul unei proceduri de \u00eembun\u0103t\u0103\u021bire funciar\u0103 sau de comasare aprobat\u0103 de autorit\u0103\u021bi, nu se aplic\u0103 impozitul pe transferul de proprietate imobiliar\u0103, cu condi\u021bia s\u0103 existe o decizie corespunz\u0103toare a autorit\u0103\u021bii agricole, de care este legat oficiul fiscal.<\/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\">Baz\u0103 de evaluare<\/h2>\n\n<p class=\"wp-block-paragraph\">Valoarea impozitului pe transferul de proprietate imobiliar\u0103 depinde de a\u0219a-numita <strong>baz\u0103 de evaluare<\/strong>. Decisiv este dac\u0103 este vorba despre un <strong>teren al propriet\u0103\u021bii funciare<\/strong> sau despre un <strong>teren agricol \u0219i forestier<\/strong>. \u00cen principiu, acelea\u0219i reguli se aplic\u0103 companiilor \u0219i persoanelor private, cu abateri specifice \u00een cazul anumitor opera\u021biuni de achizi\u021bie.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Principiu general<\/h3>\n\n<p class=\"wp-block-paragraph\">De regul\u0103, impozitul pe transferul de proprietate imobiliar\u0103 se calculeaz\u0103 pe baza <strong>contrapresta\u021biei<\/strong>, adic\u0103 valoarea real\u0103 a remunera\u021biei pl\u0103tite. \u00cen cazuri speciale, cum ar fi transferurile gratuite sau achizi\u021bia \u00een cadrul familiei, <strong>nu se ia \u00een considerare contrapresta\u021bia<\/strong>, ci o <strong>valoare a propriet\u0103\u021bii imobiliare<\/strong> forfetar\u0103, <strong>valoarea unitar\u0103<\/strong> sau <strong>valoarea just\u0103<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Contrapresta\u021bie<\/h3>\n\n<p class=\"wp-block-paragraph\">Contrapresta\u021bia include <strong>tot ceea ce achizitorul cheltuie<\/strong> pentru a ob\u021bine terenul.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Valoarea propriet\u0103\u021bii imobiliare<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Valoarea propriet\u0103\u021bii imobiliare<\/strong> este relevant\u0103 atunci c\u00e2nd <strong>nu se ofer\u0103 nicio contrapresta\u021bie sau doar una foarte mic\u0103<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Valoarea unitar\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul <strong>terenurilor agricole \u0219i forestiere<\/strong>, nu se ia \u00een considerare valoarea propriet\u0103\u021bii imobiliare, ci <strong>valoarea unitar\u0103<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Valoarea just\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Valoarea just\u0103<\/strong> este utilizat\u0103 ca baz\u0103 de evaluare fie <strong>voluntar<\/strong>, dac\u0103 se dovede\u0219te c\u0103 este sub valoarea propriet\u0103\u021bii imobiliare, fie <strong>obligatoriu<\/strong>, dac\u0103 terenul apar\u021bine activelor unei <strong>societ\u0103\u021bi imobiliare<\/strong>, acesta din urm\u0103 aplic\u00e2ndu-se atunci c\u00e2nd propriet\u0103\u021bile <strong>nu sunt utilizate \u00een scopuri opera\u021bionale proprii<\/strong>, ci sunt <strong>\u00een principal \u00eenchiriate sau v\u00e2ndute<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Impozitul pe transferul de proprietate imobiliar\u0103 \u0219i taxa de \u00eenregistrare<\/h2>\n\n<p class=\"wp-block-paragraph\">Impozitul pe transferul de proprietate imobiliar\u0103 este, \u00een principiu, de <strong>3,5%<\/strong> <strong>din baza de evaluare<\/strong>, \u00een cazul transferurilor gratuite, \u00een special \u00een cercul familial, se aplic\u0103 o cot\u0103 progresiv\u0103 e\u0219alonat\u0103. \u00cen plus, se aplic\u0103 un <strong>tax\u0103 de 1,1% pentru \u00eenregistrarea \u00een cartea funciar\u0103<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Debitul fiscal \u0219i debitorul fiscal<\/h2>\n\n<p class=\"wp-block-paragraph\">Obliga\u021bia fiscal\u0103 apare de \u00eendat\u0103 ce o opera\u021biune de achizi\u021bie supus\u0103 impozit\u0103rii este finalizat\u0103, de exemplu, prin semnarea contractului de achizi\u021bie a ac\u021biunilor.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul unei schimb\u0103ri de ac\u021bionari, societatea care de\u021bine proprietatea imobiliar\u0103 <strong>este ea \u00eens\u0103\u0219i debitoare fiscal\u0103<\/strong>.<br\/>\u00cen cazul unei unific\u0103ri a participa\u021biilor, pe de alt\u0103 parte, <strong>acea persoan\u0103<\/strong> sau grup de achizitori este r\u0103spunz\u0103tor, \u00een m\u00e2inile c\u0103ruia <strong>sunt unificate cel pu\u021bin 75% din ac\u021biuni<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">V\u0103rsarea impozitului pe transferul de proprietate imobiliar\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">Impozitul pe transferul de proprietate imobiliar\u0103 se pl\u0103te\u0219te fie prin depunerea unei <strong>declara\u021bii fiscale<\/strong>, fie prin <strong>autocalculare<\/strong> de c\u0103tre un notar sau avocat prin FinanzOnline. \u00cen ambele cazuri, notificarea trebuie f\u0103cut\u0103 <strong>cel t\u00e2rziu p\u00e2n\u0103 \u00een a 15-a zi a celei de-a doua luni urm\u0103toare<\/strong> dup\u0103 apari\u021bia obliga\u021biei fiscale. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Certificat de conformitate conform \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Oficiul fiscal elibereaz\u0103 un <strong>certificat de conformitate<\/strong> conform <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 160 BAO<\/a> sus. Prin aceasta, oficiul fiscal confirm\u0103 c\u0103 impozitul pe transferul de proprietate imobiliar\u0103 a fost pl\u0103tit integral \u0219i corect sau c\u0103 nu se aplic\u0103 un astfel de impozit. <\/p>\n\n<p class=\"wp-block-paragraph\">Acest certificat este o condi\u021bie prealabil\u0103 pentru ca <strong>instan\u021ba de carte funciar\u0103 s\u0103 \u00eenregistreze transferul de proprietate<\/strong>. F\u0103r\u0103 aceast\u0103 confirmare, procedura de carte funciar\u0103 este \u00eentrerupt\u0103. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avantajele dumneavoastr\u0103 cu asisten\u021b\u0103 juridic\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">Mai ales \u00een cazul transferurilor de terenuri opera\u021bionale, al reorganiz\u0103rilor sau al transferurilor de ac\u021biuni, impozitul pe transferul de proprietate imobiliar\u0103 este un subiect complex, cu un risc ridicat. Evalu\u0103rile incorecte duc rapid la costuri suplimentare considerabile sau la perceperea ulterioar\u0103 a impozitului. Prin urmare, o asisten\u021b\u0103 juridic\u0103 precis\u0103 merit\u0103, at\u00e2t din punct de vedere profesional, c\u00e2t \u0219i financiar.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u00centreb\u0103ri frecvente \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-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\">C\u00e2nd se aplic\u0103 impozitul pe transferul de proprietate imobiliar\u0103 companiilor?<\/span><\/div><div class=\"uagb-faq-content\"><p>Impozitul pe transferul de proprietate imobiliar\u0103 nu apare doar la achizi\u021bionarea direct\u0103 a terenului, ci \u0219i \u00een cazul opera\u021biunilor de drept societar. Acestea includ \u00een special schimb\u0103rile de ac\u021bionari \u0219i unific\u0103rile de participa\u021bii. <\/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\">C\u00e2t de mare este impozitul pe transferul de proprietate imobiliar\u0103 pentru companii?<\/span><\/div><div class=\"uagb-faq-content\"><p>Cota standard de impozitare este de 3,5% din baza de evaluare. Cu toate acestea, pentru transferurile de afaceri gratuite sau par\u021bial gratuite, se pot aplica cote scutite, precum \u0219i o cot\u0103 de impozitare favorabil\u0103 de 0,5% pentru partea gratuit\u0103. <\/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\">Cine este debitorul fiscal \u00een cazul transferurilor de ac\u021biuni \u0219i al unific\u0103rilor de participa\u021bii?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00cen cazul unei schimb\u0103ri de ac\u021bionari, obliga\u021bia fiscal\u0103 revine societ\u0103\u021bii care de\u021bine proprietatea imobiliar\u0103. \u00cen cazul unei unific\u0103ri a participa\u021biilor, pe de alt\u0103 parte, acea persoan\u0103 sau grup de achizitori este r\u0103spunz\u0103tor, \u00een m\u00e2inile c\u0103ruia sunt unificate ac\u021biunile. <\/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\">C\u00e2nd apare obliga\u021bia fiscal\u0103 \u00een cazul impozitului pe transferul de proprietate imobiliar\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obliga\u021bia fiscal\u0103 apare, \u00een principiu, odat\u0103 cu \u00eencheierea opera\u021biunii obligatorii, adic\u0103 de \u00eendat\u0103 ce partenerii contractuali sunt de acord asupra obiectului cump\u0103r\u0103rii \u0219i a pre\u021bului de cump\u0103rare.<\/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\">Ce scutiri se aplic\u0103 companiilor?<\/span><\/div><div class=\"uagb-faq-content\"><p>Companiile beneficiaz\u0103 \u00een special de cote scutite \u00een cazul transferurilor de afaceri: 900.000 \u20ac pentru activit\u0103\u021bi comerciale \u0219i 365.000 \u20ac pentru utilizare agricol\u0103 \u0219i forestier\u0103.<\/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\">Ce aduce asisten\u021ba juridic\u0103 \u00een cazul opera\u021biunilor supuse impozitului pe transferul de proprietate imobiliar\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>O analiz\u0103 juridic\u0103 solid\u0103 ajut\u0103 la identificarea scutirilor \u00een timp util, la evitarea riscurilor \u0219i la optimizarea sarcinii fiscale, un avantaj decisiv mai ales \u00een cazul structurilor societare complexe sau al reorganiz\u0103rilor.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Impozitul pe transferul de proprietate Achizi\u021bionarea de terenuri de c\u0103tre companii sau schimbarea participa\u021biilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare declan\u0219eaz\u0103 \u00een mod regulat impozitul pe transferul de proprietate imobiliar\u0103. &#8230;","protected":false},"author":1,"featured_media":47890,"parent":45412,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[918],"tags":[],"class_list":["post-47888","page","type-page","status-publish","has-post-thumbnail","hentry","category-drept"],"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":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/ro\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Impozitul pe transferul de proprietate Achizi\u021bionarea de terenuri de c\u0103tre companii sau schimbarea participa\u021biilor la societ\u0103\u021bile care de\u021bin propriet\u0103\u021bi imobiliare declan\u0219eaz\u0103 \u00een mod regulat impozitul pe transferul de proprietate imobiliar\u0103. 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