{"id":48846,"date":"2025-08-20T09:29:49","date_gmt":"2025-08-20T07:29:49","guid":{"rendered":"https:\/\/harlander-partner.eu\/dreptul-succesoral-si-prevederi\/taxele-comisarului-de-justitie\/"},"modified":"2026-02-23T14:37:06","modified_gmt":"2026-02-23T13:37:06","slug":"taxele-comisarului-de-justitie","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/dreptul-succesoral-si-prevederi\/taxele-comisarului-de-justitie\/","title":{"rendered":"Taxele comisarului de justi\u021bie"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Taxele comisarului de justi\u021bie<\/h2><ul><li><a href=\"#h-gebuhren-des-gerichtskommissars\" data-level=\"2\">Taxele comisarului de justi\u021bie<\/a><\/li><li><a href=\"#h-rechtliche-grundlage-und-grundprinzip\" data-level=\"2\">Baza legal\u0103 \u0219i principiul de baz\u0103<\/a><ul><li><a href=\"#h-staffel-fur-nicht-bauerlichen-besitz\" data-level=\"3\">E\u0219alonare pentru propriet\u0103\u021bi non-agricole<\/a><\/li><li><a href=\"#h-staffel-fur-bauerlichen-besitz\" data-level=\"3\">E\u0219alonare pentru propriet\u0103\u021bi agricole<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-kosten\" data-level=\"2\">Costuri suplimentare<\/a><\/li><li><a href=\"#h-praktische-hinweise-fur-die-kostenplanung\" data-level=\"2\">Sfaturi practice pentru planificarea costurilor<\/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-gebuhren-des-gerichtskommissars\">Taxele comisarului de justi\u021bie<\/h2>\n\n<p class=\"wp-block-paragraph\">Taxele comisarului judiciar sunt acele costuri care apar \u00een procedura succesoral\u0103 pentru actele oficiale ale notarului \u00een calitate de comisar judiciar. Notarul ac\u021bioneaz\u0103 la ordinul instan\u021bei de succesiune. Remunera\u021bia se stabile\u0219te potrivit <strong>Legii privind tariful comisarilor judiciari (<a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002206\">GKTG<\/a>)<\/strong> \u0219i este determinat\u0103 de instan\u021b\u0103, la cererea notarului. Relevant\u0103 este baza de calcul, care se raporteaz\u0103 la valoarea determinat\u0103 a obiectului. \u00cen cazul succesiunilor, aceasta \u00eenseamn\u0103, de regul\u0103, valoarea patrimoniului, iar datoriile nu se deduc, \u00een principiu, la stabilirea taxei. \u00cen plus, trebuie achitate taxele judiciare, cheltuielile \u00een numerar \u0219i TVA-ul.      <\/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\">Taxele comisarului de justi\u021bie sunt costurile reglementate legal pentru activitatea notarului \u00een cadrul procedurii de succesiune.<\/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\/Gebuehren-des-Gerichtskommisaers-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers.webp\" alt=\"Taxele comisarului de justi\u021bie explicate simplu: costuri \u00een cadrul procedurii de succesiune, e\u0219alonare, tax\u0103 forfetar\u0103 \u0219i suplimente.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtliche-grundlage-und-grundprinzip\">Baza legal\u0103 \u0219i principiul de baz\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">Calculul urmeaz\u0103 o gril\u0103 care se raporteaz\u0103 la valoarea net\u0103 a succesiunii. Principiul este simplu: pe m\u0103sur\u0103 ce valoarea cre\u0219te, cre\u0219te treptat \u0219i taxa de baz\u0103. Iar dac\u0103 exist\u0103, \u00een plus, o dificultate deosebit\u0103 sau procedura are o amploare considerabil\u0103, se poate aplica \u0219i un supliment, <strong>care poate ajunge p\u00e2n\u0103 la dublul taxei.<\/strong> Aceast\u0103 sistematic\u0103 asigur\u0103 predictibilitate, \u00eens\u0103 necesit\u0103 o evaluare corect\u0103 a valorii \u0219i o \u00eencadrare corect\u0103 \u00een sistemul tarifar adecvat.   <\/p>\n\n<p class=\"wp-block-paragraph\">La plata taxei sunt obliga\u021bi \u00een comun to\u021bi cei implica\u021bi direct \u00een procedur\u0103. Aceasta \u00eenseamn\u0103 c\u0103 instan\u021ba poate solicita, \u00een principiu, plata de la oricare dintre participan\u021bi. Ulterior, \u00eentre p\u0103r\u021bi poate interveni o compensare intern\u0103, \u00eens\u0103 din punct de vedere juridic obliga\u021bia de plat\u0103 exist\u0103 ini\u021bial \u00een mod nedivizat.  <\/p>\n\n<h2 class=\"wp-block-heading\">Baza de evaluare a taxelor<\/h2>\n\n<p class=\"wp-block-paragraph\">Taxele sunt legate de valoarea mo\u0219tenirii. Se face distinc\u021bie \u00eentre: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-staffel-fur-nicht-bauerlichen-besitz\">E\u0219alonare pentru propriet\u0103\u021bi non-agricole<\/h3>\n\n<p class=\"wp-block-paragraph\">Taxa se bazeaz\u0103 pe valoarea activelor succesorale. Urm\u0103toarea list\u0103 ofer\u0103 o imagine de ansamblu asupra celor mai importante etape: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>peste 40 euro p\u00e2n\u0103 la \u0219i inclusiv 70 euro<\/strong>: 17,10 euro<\/li>\n\n\n\n<li><strong>peste 70 euro p\u00e2n\u0103 la \u0219i inclusiv 110 euro<\/strong>: 25,70 euro<\/li>\n\n\n\n<li><strong>peste 110 euro p\u00e2n\u0103 la \u0219i inclusiv 150 euro<\/strong>: 34,10 euro<\/li>\n\n\n\n<li><strong>peste 150 euro p\u00e2n\u0103 la \u0219i inclusiv 1 090 euro<\/strong>: pentru fiecare 70 euro suplimentari \u00eencepu\u021bi <strong>+ 12,90 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 1 090 euro p\u00e2n\u0103 la \u0219i inclusiv 2 180 euro<\/strong>: pentru fiecare 180 euro suplimentari \u00eencepu\u021bi <strong>+ 22,30 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 2 180 euro p\u00e2n\u0103 la \u0219i inclusiv 4 360 euro<\/strong>: pentru fiecare 360 euro suplimentari \u00eencepu\u021bi <strong>+ 34,10 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 4 360 euro p\u00e2n\u0103 la \u0219i inclusiv 5 090 euro<\/strong>: <strong>+ 45,30 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 5 090 euro p\u00e2n\u0103 la \u0219i inclusiv 5 810 euro<\/strong>: <strong>+ 145,50 euro<\/strong> \u0219i <strong>+ 56,60 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 5 810 euro p\u00e2n\u0103 la \u0219i inclusiv 7 270 euro<\/strong>: pentru fiecare 730 euro suplimentari \u00eencepu\u021bi <strong>+ 56,60 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 7 270 euro p\u00e2n\u0103 la \u0219i inclusiv 36 340 euro<\/strong>: pentru fiecare 1 820 euro suplimentari \u00eencepu\u021bi <strong>+ 70,50 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 36 340 euro p\u00e2n\u0103 la \u0219i inclusiv 50 870 euro<\/strong>: pentru fiecare 3 630 euro suplimentari \u00eencepu\u021bi <strong>+ 58,50 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 50 870 euro p\u00e2n\u0103 la \u0219i inclusiv 72 670 euro<\/strong>: pentru fiecare 3 630 euro suplimentari \u00eencepu\u021bi <strong>+ 54,40 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 72 670 euro p\u00e2n\u0103 la \u0219i inclusiv 363 360 euro<\/strong>: pentru fiecare 7 270 euro suplimentari \u00eencepu\u021bi <strong>+ 55,40 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 363 360 euro<\/strong>: pentru fiecare 7 270 euro suplimentari \u00eencepu\u021bi <strong>+ 56,60 euro<\/strong>, \u00eens\u0103 niciodat\u0103 mai mult dec\u00e2t ar corespunde unei baze de calcul de 3 633 640 euro<\/li>\n<\/ul>\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\">\u201eAplicarea exact\u0103 a treptelor tarifare este greu de \u00een\u021beles pentru nespeciali\u0219ti. Chiar \u0219i mici diferen\u021be de evaluare pot cre\u0219te semnificativ costurile. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-staffel-fur-bauerlichen-besitz\">E\u0219alonare pentru propriet\u0103\u021bi agricole<\/h3>\n\n<p class=\"wp-block-paragraph\">Pentru propriet\u0103\u021bile agricole \u0219i forestiere care au fost exploatate preponderent de persoana decedat\u0103 se aplic\u0103 trepte tarifare proprii. De la o anumit\u0103 valoare, calculul se face ca o reducere din taxa aferent\u0103 bunurilor neagricole. <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>peste 40 euro p\u00e2n\u0103 la \u0219i inclusiv 70 euro<\/strong>: 10,80 euro<\/li>\n\n\n\n<li><strong>peste 70 euro p\u00e2n\u0103 la \u0219i inclusiv 110 euro<\/strong>: 16,20 euro<\/li>\n\n\n\n<li><strong>peste 110 euro p\u00e2n\u0103 la \u0219i inclusiv 150 euro<\/strong>: 21,50 euro<\/li>\n\n\n\n<li><strong>peste 150 euro p\u00e2n\u0103 la \u0219i inclusiv 1 090 euro<\/strong>: pentru fiecare 70 euro suplimentari \u00eencepu\u021bi <strong>+ 8,60 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 1 090 euro p\u00e2n\u0103 la \u0219i inclusiv 2 180 euro<\/strong>: pentru fiecare 180 euro suplimentari \u00eencepu\u021bi <strong>+ 17,10 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 2 180 euro p\u00e2n\u0103 la \u0219i inclusiv 4 360 euro<\/strong>: pentru fiecare 360 euro suplimentari \u00eencepu\u021bi <strong>+ 26,40 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 4 360 euro p\u00e2n\u0103 la \u0219i inclusiv 5 090 euro<\/strong>: tax\u0103 conform bunurilor neagricole, redus\u0103 cu <strong>127,70 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 5 090 euro p\u00e2n\u0103 la \u0219i inclusiv 1 090 090 euro<\/strong>: tax\u0103 conform bunurilor neagricole, redus\u0103 cu <strong>159,70 euro<\/strong><\/li>\n\n\n\n<li><strong>peste 1 090 090 euro<\/strong>: tax\u0103 conform bunurilor neagricole, redus\u0103 cu <strong>318,90 euro<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Tax\u0103 forfetar\u0103 judiciar\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\">Independent de taxele comisarului judiciar, pentru desf\u0103\u0219urarea unei \u0219edin\u021be de succesiune se percepe o <strong>tax\u0103 judiciar\u0103 forfetar\u0103<\/strong> de 0,5% din patrimoniul succesoral net, \u00eens\u0103 cel pu\u021bin 95 euro.<br\/>Baza de calcul este patrimoniul net: active minus pasive. Nu sunt deductibile drepturile la rezerv\u0103 succesoral\u0103, legatele, precum \u0219i costurile procedurii.<br\/>Dac\u0103 nu are loc nicio \u0219edin\u021b\u0103 de succesiune, de exemplu deoarece nu exist\u0103 patrimoniu sau acesta este redus, taxa forfetar\u0103 nu se percepe. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-kosten\">Costuri suplimentare<\/h2>\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 taxa tarifar\u0103 pot ap\u0103rea costuri suplimentare. Acestea includ, \u00een special, taxe judiciare, taxe po\u0219tale, costurile investiga\u021biilor necesare, precum \u0219i cheltuieli de deplasare, costuri suplimentare de mas\u0103, costuri de cazare \u0219i alte cheltuieli \u00een numerar. De asemenea, TVA-ul trebuie rambursat. Aceste pozi\u021bii nu sunt acoperite de taxa de baz\u0103, ci se adaug\u0103 separat.   <\/p>\n\n<p class=\"wp-block-paragraph\">Pentru anumite acte oficiale individuale \u00een procedura succesoral\u0103 pot ap\u0103rea taxe separate. Pentru un proces-verbal de preluare, o confirmare oficial\u0103 sau un certificat european de mo\u0219tenitor se percepe, de fiecare dat\u0103, o tax\u0103 suplimentar\u0103 de 30% din taxa care ar rezulta pentru constatarea decesului. Pentru alte acte oficiale, precum evalu\u0103ri, consemnarea unei declara\u021bii de acceptare a mo\u0219tenirii sau redactarea unei declara\u021bii de avere, taxa este, \u00een principiu, de 30% din taxa pentru desf\u0103\u0219urarea procedurii succesorale. Dac\u0103 se \u00eentocme\u0219te doar un inventar, taxa este de 40%; evalu\u0103rile legate de inventar nu se factureaz\u0103 suplimentar.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u00cen plus, notarul poate solicita, pentru anumite activit\u0103\u021bi, o remunera\u021bie conform Legii privind tarifele notariale, de exemplu pentru administrarea banilor, valorilor mobiliare sau obiectelor de valoare. Pentru anumite \u00eenscrieri \u00een cartea funciar\u0103 poate ap\u0103rea, de asemenea, o remunera\u021bie conform Legii privind tarifele avoca\u021bilor, dac\u0103 astfel de cereri sunt necesare \u00een procedur\u0103. Aceste preten\u021bii exist\u0103 pe l\u00e2ng\u0103 taxele conform Legii privind tariful comisarilor judiciari.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-praktische-hinweise-fur-die-kostenplanung\">Sfaturi practice pentru planificarea costurilor<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Clarifica\u021bi evaluarea valorii din timp<\/strong>: O evaluare u\u0219or de \u00een\u021beles previne disputele ulterioare.<\/li>\n\n\n\n<li><strong>Aplica\u021bi corect e\u0219alonarea<\/strong>: Propriet\u0103\u021bile non-agricole \u0219i agricole difer\u0103 doar \u00een ceea ce prive\u0219te valoarea sumelor.<\/li>\n\n\n\n<li><strong>Verifica\u021bi suplimentele<\/strong>: Un supliment trebuie s\u0103 fie justificat \u0219i nu poate fi perceput forfetar.<\/li>\n\n\n\n<li><strong>A se avea \u00een vedere plafonarea \u00een cazul mai multor acte oficiale<\/strong>: Dac\u0103 \u00een aceea\u0219i procedur\u0103 succesoral\u0103 se factureaz\u0103 mai multe acte oficiale, suma taxelor nu trebuie, \u00een principiu, s\u0103 dep\u0103\u0219easc\u0103 taxa pentru desf\u0103\u0219urarea \u00eentregii proceduri.<\/li>\n\n\n\n<li><strong>Include\u021bi \u00een calcul taxa forfetar\u0103 judiciar\u0103<\/strong>: Aceasta se aplic\u0103 suplimentar fa\u021b\u0103 de taxele comisarului de justi\u021bie, cu condi\u021bia s\u0103 aib\u0103 loc o audiere de succesiune.<\/li>\n<\/ul>\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\">Ordinul de plat\u0103 pentru comisarii de justi\u021bie este dificil de \u00een\u021beles pentru laici. Un avocat poate estima costurile a\u0219teptate \u00een avans, poate verifica legal suplimentele \u0219i se poate asigura c\u0103 nu sunt formulate cereri inadmisibile. \u00cen plus, v\u0103 putem proteja interesele economice, f\u0103c\u00e2nd o distinc\u021bie exact\u0103 \u00eentre taxele comisarului de justi\u021bie, taxele judiciare \u0219i alte costuri.  <\/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\">\u201eCine verific\u0103 critic suplimentele \u0219i solicit\u0103 la timp asisten\u021b\u0103 juridic\u0103 previne preten\u021biile suplimentare nepermise \u0219i asigur\u0103 transparen\u021ba costurilor.\u201c<\/span>\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-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-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\">Cum se calculeaz\u0103 taxele comisarului de justi\u021bie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Taxele se bazeaz\u0103 pe Legea privind tarifele comisarilor de justi\u021bie (<a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002206\">GKTG<\/a>). Acestea se bazeaz\u0103 pe valoarea mo\u0219tenirii \u0219i cresc treptat. \u00cen cazul unei amplori mari sau a unei dificult\u0103\u021bi deosebite, se poate solicita un supliment de p\u00e2n\u0103 la dublul taxei.  <\/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\">Cine suport\u0103 costurile comisarului de justi\u021bie?<\/span><\/div><div class=\"uagb-faq-content\"><p>La plata taxei sunt, \u00een principiu, obliga\u021bi \u00een comun to\u021bi cei implica\u021bi direct \u00een procedur\u0103. Prin urmare, instan\u021ba poate solicita plata de la oricare dintre participan\u021bi. Din punct de vedere economic, costurile sunt adesea achitate din masa succesoral\u0103, \u00eens\u0103 din punct de vedere juridic obliga\u021bia de plat\u0103 exist\u0103 ini\u021bial \u00een mod nedivizat.  <\/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\">Taxele difer\u0103 \u00een cazul propriet\u0103\u021bilor agricole?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Pentru terenurile agricole \u0219i forestiere care au fost exploatate de c\u0103tre defunct, se aplic\u0103 taxe reduse. Logica de calcul este aceea\u0219i, \u00eens\u0103 sumele sunt mai mici. <\/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\">Se aplic\u0103 o tax\u0103 judiciar\u0103 suplimentar\u0103 fa\u021b\u0103 de taxa comisarului de justi\u021bie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Pentru \u0219edin\u021ba de succesiune se percepe o tax\u0103 judiciar\u0103 forfetar\u0103 de 5 la mie (0,5%) din patrimoniul succesoral net, \u00eens\u0103 cel pu\u021bin 95 euro. Aceasta se percepe doar dac\u0103 are loc efectiv o \u0219edin\u021b\u0103. Baza de calcul este patrimoniul net (active minus pasive); drepturile la rezerv\u0103 succesoral\u0103, legatele \u0219i costurile procedurii nu reduc baza de calcul.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3f12a88a \" 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 costuri suplimentare pot ap\u0103rea \u00een procedura de succesiune?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pe l\u00e2ng\u0103 taxele comisarului judiciar \u0219i taxa forfetar\u0103, pot ap\u0103rea \u0219i costuri cu exper\u021bi, de exemplu pentru evaluarea imobilelor sau a inventarului. Valoarea depinde de obiectul evalu\u0103rii \u0219i de efortul necesar. \u00cen cazul imobilelor sau al unui patrimoniu amplu, aceste costuri pot fi considerabil mai mari.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ad71bb1f \" 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\">Pot fi contestate taxele comisarului de justi\u021bie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Suprataxele sau cuantumul taxei pot fi verificate. Dac\u0103 calculul este eronat sau o supratax\u0103 nu a fost justificat\u0103 suficient, exist\u0103 posibilitatea contest\u0103rii pe cale juridic\u0103. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a77db6d2 \" 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\">Sunt relevante drepturile de mo\u0219tenire obligatorii sau legatele la calculul taxelor?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nu. \u00cen cazul taxei judiciare forfetare, patrimoniul net se determin\u0103 prin sc\u0103derea datoriilor. Drepturile la rezerva succesoral\u0103, legatele sau costurile procedurii succesorale nu reduc baza de calcul. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-b89c51d0 \" 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 pot mo\u0219tenitorii s\u0103 estimeze taxele \u00een avans?<\/span><\/div><div class=\"uagb-faq-content\"><p>Datorit\u0103 e\u0219alon\u0103rii specificate \u00een <a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10002206\">GKTG<\/a>, costurile pot fi, \u00een principiu, calculate. O consultan\u021b\u0103 juridic\u0103 ajut\u0103 la stabilirea nivelului valoric corect \u0219i la estimarea realist\u0103 a posibilelor suplimente. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c99a01d1 \" 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 aduce asisten\u021ba juridic\u0103 \u00een problemele legate de taxe?<\/span><\/div><div class=\"uagb-faq-content\"><p>Un avocat verific\u0103 calculul, se asigur\u0103 c\u0103 nu apar cereri excesive \u0219i reprezint\u0103 interesele mo\u0219tenitorilor \u00een cazul litigiilor privind suplimentele sau costurile de expertiz\u0103.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Taxele comisarului de justi\u021bie Taxele comisarului judiciar sunt acele costuri care apar \u00een procedura succesoral\u0103 pentru actele oficiale ale notarului \u00een calitate de comisar judiciar. Notarul ac\u021bioneaz\u0103 la ordinul instan\u021bei &#8230;","protected":false},"author":25,"featured_media":48848,"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-48846","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\/Gebuehren-des-Gerichtskommisaers.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Gebuehren-des-Gerichtskommisaers-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":"Taxele comisarului de justi\u021bie Taxele comisarului judiciar sunt acele costuri care apar \u00een procedura succesoral\u0103 pentru actele oficiale ale notarului \u00een calitate de comisar judiciar. Notarul ac\u021bioneaz\u0103 la ordinul instan\u021bei ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/48846","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=48846"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/48846\/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\/48848"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=48846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=48846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=48846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}