{"id":47990,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/drept-imobiliar\/impozitul-pe-transferul-de-proprietate\/"},"modified":"2025-11-25T14:18:51","modified_gmt":"2025-11-25T13:18:51","slug":"impozitul-pe-transferul-de-proprietate","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/drept-imobiliar\/impozitul-pe-transferul-de-proprietate\/","title":{"rendered":"Impozitul pe transferul de proprietate"},"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-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Obiectul impozitului pe transferul de proprietate imobiliar\u0103<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Opera\u021biuni de achizi\u021bie<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Scutiri de impozit la cump\u0103rarea de propriet\u0103\u021bi imobiliare<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Transferul de locuin\u021be \u00eentre parteneri<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Limit\u0103 minim\u0103<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Promovarea scopurilor non-profit, caritabile \u0219i ecleziastice<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">\u00cemp\u0103r\u021bire real\u0103<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Interven\u021bie administrativ\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Baz\u0103 de evaluare<\/a><\/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-unbedecklichkeitsbescheinigung-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\">La cump\u0103rarea unui teren sau a unei propriet\u0103\u021bi imobiliare, \u00een Austria se aplic\u0103 impozitul pe transferul de proprietate imobiliar\u0103. Aceast\u0103 obliga\u021bie fiscal\u0103 nu se refer\u0103 doar la contractele de v\u00e2nzare clasice, ci \u0219i la transferurile gratuite, cum ar fi dona\u021biile \u0219i mo\u0219tenirile. <\/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\"><strong>Impozitul pe transferul de proprietate imobiliar\u0103 (GrESt)<\/strong> este un impozit unic, care se aplic\u0103 la fiecare achizi\u021bie de terenuri interne.<\/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=\"Totul despre impozitul pe transferul de proprietate imobiliar\u0103 \u00een Austria: cote de impozitare, sume scutite, scutiri \u0219i sfaturi pentru o procesare sigur\u0103 din punct de vedere juridic cu un avocat.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Obiectul impozitului pe transferul de proprietate imobiliar\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">Conform <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 2 GrEStG<\/a>, impozitul pe transferul de proprietate imobiliar\u0103 acoper\u0103 exclusiv achizi\u021bia de <strong>terenuri pe teritoriul na\u021bional<\/strong>, inclusiv <strong>accesoriile acestora conform dreptului civil<\/strong>. Acesta include \u00een special: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Terenul<\/li>\n\n\n\n<li>Cl\u0103diri<\/li>\n\n\n\n<li>Cre\u0219tere \u0219i apartenen\u021b\u0103<\/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\">Nu fac parte din teren:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ma\u0219ini \u0219i instala\u021bii tehnice care apar\u021bin unei exploata\u021bii <\/li>\n\n\n\n<li>Alt inventar mobil<\/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\">Impozitul pe transferul de proprietate imobiliar\u0103 se aplic\u0103 achizi\u021biei cu titlu oneros sau gratuit de terenuri interne. <\/p>\n\n<p class=\"wp-block-paragraph\">Acestea includ \u00een special urm\u0103toarele opera\u021biuni de achizi\u021bie:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Dob\u00e2ndirea propriet\u0103\u021bii prin cump\u0103rare, schimb, mo\u0219tenire, cot\u0103-parte obligatorie sau uzucapiune<\/li>\n\n\n\n<li>Dob\u00e2ndirea puterii economice de dispozi\u021bie, de ex. fiducia<\/li>\n\n\n\n<li>Opera\u021biuni de achizi\u021bie \u00een leg\u0103tur\u0103 cu societ\u0103\u021bi de persoane \u0219i de capital<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00cen plus, legea cunoa\u0219te dou\u0103 situa\u021bii speciale, care sunt relevante exclusiv pentru <strong>structurile antreprenoriale<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/ro\/drept-imobiliar\/impozitul-pe-transferul-de-proprietate-imobiliara-pentru-companii\/\">impozitul pe transferul de proprietate imobiliar\u0103 pentru \u00eentreprinderi<\/a>.<\/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-steuerbefreiungen-beim-immobilienkauf\">Scutiri de impozit la cump\u0103rarea de propriet\u0103\u021bi imobiliare<\/h2>\n\n<p class=\"wp-block-paragraph\">Legea privind impozitul pe transferul de proprietate imobiliar\u0103 cunoa\u0219te o multitudine de scutiri. Sunt scutite urm\u0103toarele opera\u021biuni de achizi\u021bie: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Transferul de locuin\u021be \u00eentre parteneri<\/h3>\n\n<p class=\"wp-block-paragraph\">So\u021bii sau partenerii \u00eenregistra\u021bi beneficiaz\u0103 de o sum\u0103 scutit\u0103 pentru o suprafa\u021b\u0103 util\u0103 de locuit de 150 m\u00b2 la achizi\u021bionarea sau mo\u0219tenirea \u00een comun a unei locuin\u021be. \u00cen acest scop, trebuie respectate anumite reguli de domiciliu \u0219i utilizare. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Limit\u0103 minim\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\">Nu se aplic\u0103 impozit dac\u0103 baza de evaluare este sub 1.100 \u20ac. Pentru anumite \u00eemp\u0103r\u021biri de terenuri, se aplic\u0103 limita de 2.000 \u20ac. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Promovarea scopurilor non-profit, caritabile \u0219i ecleziastice<\/h3>\n\n<p class=\"wp-block-paragraph\">Transferurile gratuite c\u0103tre institu\u021bii non-profit, caritabile sau ecleziastice sunt scutite. De asemenea, sunt scutite de impozit transferurile care au loc printr-o m\u0103sur\u0103 administrativ\u0103 de amenajare a teritoriului sau de proiectare a terenurilor de construc\u021bie, dar numai dac\u0103 acestea nu au fost convenite \u00een mod voluntar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">\u00cemp\u0103r\u021bire real\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0218i \u00een cazul unei \u00eemp\u0103r\u021biri reale, adic\u0103 \u00eemp\u0103r\u021birea unui teren comun \u00een proprietate individual\u0103, poate exista o scutire. Condi\u021bia este ca fiecare coproprietar s\u0103 primeasc\u0103 doar valoarea care corespunde cotei sale ini\u021biale. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Interven\u021bie administrativ\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 un teren este transferat prin expropriere sau pentru a evita o interven\u021bie administrativ\u0103, de asemenea, nu se aplic\u0103 niciun impozit.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Baz\u0103 de evaluare<\/h2>\n\n<p class=\"wp-block-paragraph\">Baza de evaluare a impozitului pe transferul de proprietate imobiliar\u0103 depinde de <strong>tipul de teren<\/strong> care este transferat \u0219i de <strong>contextul juridic sau economic<\/strong> \u00een care se afl\u0103 opera\u021biunea de achizi\u021bie. \u00cen principiu, impozitul se calculeaz\u0103 pe baza <strong>contrapresta\u021biei<\/strong>, adic\u0103 a ceea ce se cheltuie efectiv pentru teren. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00cen anumite cazuri, totu\u0219i, <strong>nu se aplic\u0103 contrapresta\u021bia<\/strong>, ci <strong>valoarea terenului<\/strong> sau <strong>valoarea unitar\u0103<\/strong>, \u00een special \u00een cazul transferurilor \u00een cadrul familiei sau \u00een cazul opera\u021biunilor gratuite, cum ar fi mo\u0219tenirea sau transferul cotei-p\u0103r\u021bi obligatorii. <strong>Valoarea unitar\u0103<\/strong> se aplic\u0103 drept baz\u0103 de evaluare <strong>exclusiv pentru terenurile agricole \u0219i forestiere<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 terenul apar\u021bine patrimoniului unei <strong>societ\u0103\u021bi imobiliare<\/strong>, este obligatoriu s\u0103 se utilizeze <strong>valoarea just\u0103<\/strong> ca baz\u0103 de evaluare. Aceasta trebuie dovedit\u0103 printr-un raport de expertiz\u0103 sau dovezi comparabile. <\/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\">Impozitul pe transferul de proprietate imobiliar\u0103 \u0219i taxa de \u00eenregistrare<\/h2>\n\n<p class=\"wp-block-paragraph\">La cump\u0103rarea unei propriet\u0103\u021bi imobiliare, de regul\u0103, se aplic\u0103 <strong>impozitul pe transferul de proprietate imobiliar\u0103 \u00een valoare de 3,5% din pre\u021bul de cump\u0103rare<\/strong>. Dac\u0103 achizi\u021bia are loc \u00eentre <strong>rude apropiate<\/strong>, cota de impozitare se reduce la <strong>2%<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Suplimentar fa\u021b\u0103 de impozitul pe transferul de proprietate imobiliar\u0103, la <strong>\u00eenregistrarea dreptului de proprietate \u00een cartea funciar\u0103<\/strong> trebuie pl\u0103tit\u0103 o <strong>tax\u0103 de \u00eenregistrare de 1,1% din pre\u021bul de cump\u0103rare<\/strong>. Aceast\u0103 a\u0219a-numit\u0103 tax\u0103 de intabulare devine scadent\u0103 odat\u0103 cu \u00eenregistrarea \u0219i este obligatorie. <\/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\">Impozitul pe transferul de proprietate imobiliar\u0103 se na\u0219te de \u00eendat\u0103 ce p\u0103r\u021bile contractante finalizeaz\u0103 achizi\u021bia cu efect juridic. Debitori fiscali sunt, \u00een principiu, toate persoanele implicate \u00een opera\u021biunea de achizi\u021bie, adic\u0103, de regul\u0103, cump\u0103r\u0103torul \u0219i v\u00e2nz\u0103torul. <\/p>\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 cazul standard al \u00eencheierii contractului, legea privind impozitul pe transferul de proprietate imobiliar\u0103 reglementeaz\u0103 \u0219i <strong>excep\u021bii speciale<\/strong>, de exemplu, \u00een cazul mo\u0219tenirilor, legatelor sau dona\u021biilor \u00een caz de deces. \u00cen aceste cazuri, debitul fiscal se na\u0219te la un moment diferit. <\/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\">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 vars\u0103 fie prin <strong>autocalculare<\/strong>, fie prin <strong>depunerea unei declara\u021bii fiscale<\/strong>. Ambele variante trebuie efectuate de un avocat sau notar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Autocalcularea<\/strong> ofer\u0103 <strong>avantajul<\/strong> c\u0103 <strong>accelereaz\u0103<\/strong> semnificativ achizi\u021bia terenului. Prin intermediul reprezentantului p\u0103r\u021bilor nu se efectueaz\u0103 doar <strong>raportarea \u0219i plata<\/strong> impozitului prin FinanzOnline, ci \u0219i <strong>verificarea<\/strong> cotei de impozitare aplicabile, dac\u0103 este posibil\u0103 o scutire \u0219i ce baz\u0103 de evaluare trebuie aplicat\u0103 \u00een fiecare caz \u00een parte. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u0103rsarea corect\u0103 \u0219i la timp este o condi\u021bie prealabil\u0103 pentru \u00eenregistrarea \u00een cartea funciar\u0103. F\u0103r\u0103 aceasta, dreptul de proprietate nu poate fi transferat. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Certificat de conformitate conform \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Administra\u021bia fiscal\u0103 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>. Prin aceasta, administra\u021bia fiscal\u0103 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\">Impozitul pe transferul de proprietate imobiliar\u0103 pare a fi reglementat clar la prima vedere, dar \u00een practic\u0103 se dovede\u0219te c\u0103 mici erori pot duce rapid la o povar\u0103 fiscal\u0103 inutil\u0103 sau la \u00eent\u00e2rzieri la cartea funciar\u0103. O consultan\u021b\u0103 juridic\u0103 timpurie creeaz\u0103 siguran\u021b\u0103. <\/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 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\">C\u00e2nd se aplic\u0103 impozitul pe transferul de proprietate imobiliar\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Impozitul pe transferul de proprietate imobiliar\u0103 se aplic\u0103 atunci c\u00e2nd dob\u00e2ndi\u021bi proprietatea asupra unui teren \u00een Austria, de exemplu, prin cump\u0103rare, dona\u021bie, mo\u0219tenire sau schimb.<\/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\">C\u00e2t de mare este impozitul pe transferul de proprietate imobiliar\u0103 la cump\u0103rare?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00cen cazul achizi\u021biei cu titlu oneros, impozitul este de 3,5% din pre\u021bul de cump\u0103rare.<\/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\">C\u00e2nd se aplic\u0103 valoarea terenului \u00een locul pre\u021bului de cump\u0103rare?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dac\u0103 nu exist\u0103 sau exist\u0103 doar o contrapresta\u021bie mic\u0103, de exemplu, \u00een cazul unei dona\u021bii sau al unui transfer \u00een cadrul familiei, se utilizeaz\u0103 valoarea terenului.<\/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\">Ce se aplic\u0103 \u00een cazul terenurilor agricole \u0219i forestiere?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00cen aceste cazuri, se utilizeaz\u0103 valoarea unitar\u0103 ca baz\u0103 de evaluare, nu valoarea terenului.<\/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\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu pl\u0103tesc impozitul la timp?<\/span><\/div><div class=\"uagb-faq-content\"><p>F\u0103r\u0103 dovada pl\u0103\u021bii impozitului, dreptul de proprietate nu este \u00eenregistrat \u00een cartea funciar\u0103.<\/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\">C\u00e2nd devine scadent impozitul?<\/span><\/div><div class=\"uagb-faq-content\"><p>Imediat dup\u0103 semnarea contractului, deoarece prin acesta se realizeaz\u0103 opera\u021biunea de achizi\u021bie.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Impozitul pe transferul de proprietate La cump\u0103rarea unui teren sau a unei propriet\u0103\u021bi imobiliare, \u00een Austria se aplic\u0103 impozitul pe transferul de proprietate imobiliar\u0103. Aceast\u0103 obliga\u021bie fiscal\u0103 nu se refer\u0103 &#8230;","protected":false},"author":24,"featured_media":47991,"parent":45412,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[918,741],"tags":[],"class_list":["post-47990","page","type-page","status-publish","has-post-thumbnail","hentry","category-drept","category-drept-imobiliar"],"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\/ro\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Impozitul pe transferul de proprietate La cump\u0103rarea unui teren sau a unei propriet\u0103\u021bi imobiliare, \u00een Austria se aplic\u0103 impozitul pe transferul de proprietate imobiliar\u0103. Aceast\u0103 obliga\u021bie fiscal\u0103 nu se refer\u0103 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/47990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/comments?post=47990"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/47990\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/45412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media\/47991"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=47990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=47990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=47990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}