{"id":48676,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/dreptul-succesoral-si-prevederi\/fundatie-pentru-cauza-de-moarte\/"},"modified":"2025-11-25T14:26:50","modified_gmt":"2025-11-25T13:26:50","slug":"fundatie-pentru-cauza-de-moarte","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/dreptul-succesoral-si-prevederi\/fundatie-pentru-cauza-de-moarte\/","title":{"rendered":"Funda\u021bie pentru cauz\u0103 de moarte"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Funda\u021bie pentru cauz\u0103 de moarte<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Funda\u021bie pentru cauz\u0103 de moarte<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">\u00cenfiin\u021barea unei funda\u021bii pentru cauz\u0103 de moarte<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Con\u021binutul minim al actului constitutiv al funda\u021biei<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Efecte pentru beneficiari \u0219i mo\u0219tenitori<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Abordare economic\u0103<\/a><\/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-stiftung-von-todes-wegen\">Funda\u021bie pentru cauz\u0103 de moarte<\/h2>\n\n<p class=\"wp-block-paragraph\">O funda\u021bie pentru cauz\u0103 de moarte este o form\u0103 special\u0103 de succesiune a averii. Testatorul stabile\u0219te \u00een dispozi\u021bia sa testamentar\u0103 c\u0103 o parte sau \u00eentreaga sa avere este dedicat\u0103 unei funda\u021bii. Aceast\u0103 funda\u021bie devine efectiv\u0103 abia dup\u0103 moartea fondatorului. De regul\u0103, aceasta este o <strong>funda\u021bie privat\u0103 \u00een sensul <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Legii funda\u021biilor private (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">\u00cenfiin\u021barea se face printr-o <strong>declara\u021bie testamentar\u0103 de funda\u021bie<\/strong>, care trebuie \u00eentocmit\u0103 sub forma unui act notarial. Spre deosebire de o funda\u021bie \u00een timpul vie\u021bii, declara\u021bia testamentar\u0103 nu creeaz\u0103 o pre-funda\u021bie. Mai degrab\u0103, \u00eenfiin\u021barea este <strong>condi\u021bionat\u0103 suspensiv<\/strong> de decesul fondatorului.  <\/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\">O funda\u021bie pentru cauz\u0103 de moarte \u00eenseamn\u0103 c\u0103 testatorul dedic\u0103 \u00een testamentul s\u0103u averea unei funda\u021bii, care ia na\u0219tere abia dup\u0103 moartea sa.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Funda\u021bie pentru cauz\u0103 de moarte: \u00cenfiin\u021barea prin testament, consecin\u021bele fiscale \u0219i imputarea cotei-parte obligatorii explicate \u00een siguran\u021b\u0103 juridic\u0103.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">\u00cenfiin\u021barea unei funda\u021bii pentru cauz\u0103 de moarte<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Eficacitate<\/strong>: Funda\u021bia devine persoan\u0103 juridic\u0103 abia prin actul administrativ sau judec\u0103toresc corespunz\u0103tor (aprobare sau \u00eenregistrare \u00een registrul comer\u021bului).<\/li>\n\n\n\n<li><strong>Prin testament<\/strong>: Testatorul desemneaz\u0103 funda\u021bia ca mo\u0219tenitor sau legatar.<\/li>\n\n\n\n<li><strong>Formalit\u0103\u021bi<\/strong>: \u00cen cazul unei funda\u021bii private, este obligatoriu un act notarial \u0219i trebuie respectat \u0219i con\u021binutul minim al unui act constitutiv al funda\u021biei.<\/li>\n\n\n\n<li><strong>Particularitate<\/strong>: Nu exist\u0103 o pre-funda\u021bie, ci o condi\u021bie suspensiv\u0103 prin deces.<\/li>\n<\/ul>\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 Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Con\u021binutul minim al actului constitutiv al funda\u021biei<\/h2>\n\n<p class=\"wp-block-paragraph\">Din dispozi\u021bia testamentar\u0103 trebuie s\u0103 reias\u0103 \u00een special urm\u0103toarele puncte:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Dedicarea averii<\/strong> <\/li>\n\n\n\n<li><strong>Scopul funda\u021biei<\/strong> <\/li>\n\n\n\n<li><strong>Beneficiari<\/strong>: fie persoane concrete, fie o institu\u021bie care le stabile\u0219te; se elimin\u0103 dac\u0103 este favorizat\u0103 publicul larg <\/li>\n\n\n\n<li><strong>Numele \u0219i sediul<\/strong> funda\u021biei private <\/li>\n\n\n\n<li><strong>Informa\u021bii despre fondator<\/strong>: nume, adres\u0103, data na\u0219terii<\/li>\n\n\n\n<li><strong>Stabilirea duratei<\/strong>: \u00cenfiin\u021bare pe o perioad\u0103 determinat\u0103 sau nedeterminat\u0103<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Aspecte fiscale<\/h2>\n\n<p class=\"wp-block-paragraph\">La transferul de active c\u0103tre o funda\u021bie privat\u0103, trebuie luate \u00een considerare diferite consecin\u021be fiscale. \u00cen principiu, fiecare dona\u021bie gratuit\u0103 este supus\u0103 unui <g id=\"gid_0\">impozit de intrare \u00een funda\u021bie de 2,5%<\/g>. Dac\u0103 se aduc imobile, se aplic\u0103 suplimentar un <strong>impozit pe transferul de proprietate de 3,5%<\/strong>, precum \u0219i o <strong>tax\u0103 de \u00eenregistrare \u00een cartea funciar\u0103 de 1,1%<\/strong>. \u00cen anumite condi\u021bii, sarcina fiscal\u0103 poate fi \u00eens\u0103 mult mai mare: Dac\u0103 nu exist\u0103 o funda\u021bie comparabil\u0103 cu Legea funda\u021biilor private sau dac\u0103 se aplic\u0103 situa\u021bii excep\u021bionale speciale, taxa este de <strong>25%<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">O excep\u021bie important\u0103 exist\u0103 pentru <strong>activele de capital impozitate definitiv<\/strong>, care sunt dedicate funda\u021biei private pentru cauz\u0103 de moarte. Acesta este scutit de impozitul de intrare \u00een funda\u021bie. Cu toate acestea, nu intr\u0103 sub inciden\u021ba scutirii de impozit <strong>ac\u021biunile la societ\u0103\u021bi de capital<\/strong>, \u00een m\u0103sura \u00een care se aplic\u0103 cota special\u0103 de impozit de 27,5% asupra veniturilor aferente.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pentru fondatori, acest lucru \u00eenseamn\u0103 c\u0103 at\u00e2t tipul, c\u00e2t \u0219i compozi\u021bia activelor dedicate decid \u00een mod semnificativ asupra sarcinii fiscale. O planificare juridic\u0103 \u0219i fiscal\u0103 atent\u0103 este, prin urmare, indispensabil\u0103 pentru a atinge \u00een cel mai bun mod posibil scopul dorit al funda\u021biei. <\/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-auswirkungen-fur-begunstigte-und-erben\">Efecte pentru beneficiari \u0219i mo\u0219tenitori<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>F\u0103r\u0103 imputare dubl\u0103<\/strong>: Nu se ia \u00een considerare de dou\u0103 ori dac\u0103 activele sunt dedicate funda\u021biei sau dac\u0103 s-a acordat simultan o pozi\u021bie de beneficiar. Relevant\u0103 este doar averea efectiv dedicat\u0103. <\/li>\n\n\n\n<li><strong>Distribu\u021bii<\/strong>: Toate distribu\u021biile pe care beneficiarul le-a primit p\u00e2n\u0103 la decesul testatorului \u0219i pe care le va mai primi dup\u0103 deces trebuie ad\u0103ugate.<\/li>\n\n\n\n<li><strong>Incertitudine \u00een cazul distribu\u021biilor viitoare<\/strong>: Persoanele \u00eendrept\u0103\u021bite la o cot\u0103-parte obligatorie trebuie s\u0103 \u00ee\u0219i impute \u0219i distribu\u021biile viitoare estimate, chiar dac\u0103 acestea nu sunt executorii din punct de vedere juridic.<\/li>\n<\/ul>\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 der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">Abordare economic\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 dona\u021biile clasice c\u0103tre o funda\u021bie privat\u0103, \u0219i transferurile economice de active pot juca un rol \u00een calculul cotei-p\u0103r\u021bi obligatorii. Acestea includ \u00een special reglement\u0103rile de succesiune din contractele de societate, care favorizeaz\u0103 anumite persoane, precum \u0219i dona\u021biile c\u0103tre funda\u021bii str\u0103ine. De asemenea, jurispruden\u021ba acoper\u0103 \u0219i structuri comparabile, \u00een care are loc o favorizare unilateral\u0103 din punct de vedere economic. Decisiv\u0103 este \u00eentotdeauna abordarea economic\u0103: Relevant\u0103 nu este doar structura formal\u0103 a transferului de active, ci efectul real al acesteia asupra pozi\u021biei persoanelor \u00eendrept\u0103\u021bite la o cot\u0103-parte obligatorie.   <\/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\">\u00cenfiin\u021barea unei funda\u021bii pentru cauz\u0103 de moarte este complex\u0103 \u0219i implic\u0103 numeroase capcane juridice \u0219i fiscale. Chiar \u0219i mici erori formale pot duce la nulitatea dispozi\u021biei testamentare. De asemenea, pot ap\u0103rea dezavantaje fiscale dac\u0103 \u00eenfiin\u021barea sau scopul nu sunt structurate exact.  <\/p>\n\n<p class=\"wp-block-paragraph\">Un cabinet specializat, precum al nostru, v\u0103 sprijin\u0103 \u00een acest sens,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>s\u0103 efectua\u021bi <strong>\u00eenfiin\u021barea \u00een siguran\u021b\u0103 juridic\u0103<\/strong> a funda\u021biei,<\/li>\n\n\n\n<li>s\u0103 <strong>optimiza\u021bi sarcina fiscal\u0103<\/strong>,<\/li>\n\n\n\n<li>s\u0103 asigura\u021bi <strong>scopul dorit<\/strong> al activelor \u0219i<\/li>\n\n\n\n<li>s\u0103 \u00eenregistra\u021bi funda\u021bia \u00een toate registrele necesare.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Astfel, ave\u021bi certitudinea c\u0103 ultima dumneavoastr\u0103 dorin\u021b\u0103 este pus\u0103 \u00een aplicare \u00een cel mai bun mod posibil din punct de vedere juridic \u0219i economic.<\/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-faqc1 \" 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 ia na\u0219tere o funda\u021bie pentru cauz\u0103 de moarte?<\/span><\/div><div class=\"uagb-faq-content\"><p>Funda\u021bia devine persoan\u0103 juridic\u0103 abia odat\u0103 cu decesul fondatorului \u0219i \u00eenregistrarea ulterioar\u0103 \u00een registrul comer\u021bului sau aprobarea de c\u0103tre autoritate. \u00cenainte de deces, nu exist\u0103 o pre-funda\u021bie. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" 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 informa\u021bii trebuie s\u0103 con\u021bin\u0103 actul constitutiv al funda\u021biei?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sunt obligatorii dedicarea averii, scopul funda\u021biei, beneficiarii, numele \u0219i sediul funda\u021biei, informa\u021bii despre fondator, precum \u0219i stabilirea duratei.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" 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\">Cum sunt luate \u00een considerare dona\u021biile c\u0103tre o funda\u021bie privat\u0103 la cota-parte obligatorie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Din 2017, dedic\u0103rile de active \u0219i pozi\u021bia de beneficiar sunt considerate dona\u021bii supuse imput\u0103rii. Persoanele \u00eendrept\u0103\u021bite la o cot\u0103-parte obligatorie trebuie s\u0103 \u00ee\u0219i impute distribu\u021biile pe o perioad\u0103 nelimitat\u0103 de timp la cota-parte obligatorie. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" 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 taxe se aplic\u0103 la transferul c\u0103tre o funda\u021bie?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00cen principiu, 2,5% impozit de intrare \u00een funda\u021bie. \u00cen cazul imobilelor, suplimentar 3,5% impozit pe transferul de proprietate \u0219i 1,1% tax\u0103 de carte funciar\u0103. \u00cen cazuri speciale, sarcina fiscal\u0103 cre\u0219te la 25%.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" 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\">Exist\u0103 dona\u021bii scutite de taxe c\u0103tre o funda\u021bie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Activele de capital impozitate definitiv sunt scutite de taxe, cu excep\u021bia ac\u021biunilor la societ\u0103\u021bi de capital, dac\u0103 se aplic\u0103 cota special\u0103 de impozit de 27,5% asupra veniturilor. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" 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\">Poate o funda\u021bie pentru cauz\u0103 de moarte s\u0103 exclud\u0103 preten\u021biile la cota-parte obligatorie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nu. O funda\u021bie singur\u0103 nu este potrivit\u0103 pentru a eluda preten\u021biile la cota-parte obligatorie. Doar prin renun\u021barea la cota-parte obligatorie sau prin reglement\u0103ri speciale de drept succesoral se poate ob\u021bine o separare eficient\u0103.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" 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 avantaje ofer\u0103 o funda\u021bie pentru cauz\u0103 de moarte?<\/span><\/div><div class=\"uagb-faq-content\"><p>Aceasta permite asigurarea pe termen lung a averii familiei, \u00eengrijirea rudelor, precum \u0219i punerea \u00een aplicare a scopurilor de utilitate public\u0103 sau personale de-a lungul genera\u021biilor.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" 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 poate \u00eenfiin\u021ba o funda\u021bie pentru cauz\u0103 de moarte?<\/span><\/div><div class=\"uagb-faq-content\"><p>O funda\u021bie pentru cauz\u0103 de moarte poate fi \u00eenfiin\u021bat\u0103 exclusiv de o persoan\u0103 fizic\u0103 \u00een calitate de fondator. \u00cen cazul acestei forme, este permis doar un singur fondator. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Funda\u021bie pentru cauz\u0103 de moarte O funda\u021bie pentru cauz\u0103 de moarte este o form\u0103 special\u0103 de succesiune a averii. Testatorul stabile\u0219te \u00een dispozi\u021bia sa testamentar\u0103 c\u0103 o parte sau \u00eentreaga &#8230;","protected":false},"author":25,"featured_media":48679,"parent":43410,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[849],"tags":[],"class_list":["post-48676","page","type-page","status-publish","has-post-thumbnail","hentry","category-dreptul-succesoral-si-prevederi"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/ro\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Funda\u021bie pentru cauz\u0103 de moarte O funda\u021bie pentru cauz\u0103 de moarte este o form\u0103 special\u0103 de succesiune a averii. Testatorul stabile\u0219te \u00een dispozi\u021bia sa testamentar\u0103 c\u0103 o parte sau \u00eentreaga ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/48676","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/comments?post=48676"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/48676\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/43410"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media\/48679"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=48676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=48676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=48676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}