{"id":49002,"date":"2025-08-14T16:11:12","date_gmt":"2025-08-14T14:11:12","guid":{"rendered":"https:\/\/harlander-partner.eu\/dreptul-succesoral-si-prevederi\/impozitul-pe-mostenire\/"},"modified":"2025-12-27T21:18:20","modified_gmt":"2025-12-27T20:18:20","slug":"impozitul-pe-mostenire","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/dreptul-succesoral-si-prevederi\/impozitul-pe-mostenire\/","title":{"rendered":"Impozitul pe mo\u0219tenire"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Impozitul pe mo\u0219tenire<\/h2><ul><li><a href=\"#h-seit-2008-keine-erbschaftssteuer-in-osterreich\" data-level=\"2\">\u00cen Austria nu se mai aplic\u0103 impozitul pe mo\u0219tenire din 2008<\/a><\/li><li><a href=\"#h-mogliche-ruckkehr-der-erbschaftssteuer\" data-level=\"2\">O posibil\u0103 re\u00eentoarcere a impozitului pe mo\u0219tenire<\/a><ul><li><a href=\"#h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\" data-level=\"3\">Modalit\u0103\u021bi de evitare a impozitului pe mo\u0219tenire<\/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-seit-2008-keine-erbschaftssteuer-in-osterreich\">\u00cen Austria nu se mai aplic\u0103 impozitul pe mo\u0219tenire din 2008<\/h2>\n\n<p class=\"wp-block-paragraph\">Impozitul pe mo\u0219tenire (\u0219i, \u00een acela\u0219i timp, impozitul pe dona\u021bie) a fost <strong>desfiin\u021bat<\/strong> \u00een Austria \u00een 2008, deoarece Curtea Constitu\u021bional\u0103 a declarat impozitul pe mo\u0219tenire ca fiind <strong>neconstitu\u021bional<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Prin urmare, pentru cazurile de mo\u0219tenire <strong>de dup\u0103 1 august 2008<\/strong>, \u00een <strong>Austria<\/strong> nu se mai percepe <strong>impozit pe mo\u0219tenire sau pe dona\u021bie<\/strong>. Cu toate acestea, \u00een cazul mo\u0219tenirilor sau al <strong>transferurilor gratuite de terenuri<\/strong>, se pl\u0103tesc \u00een continuare <strong>impozitul pe transferul de proprietate imobiliar\u0103<\/strong> \u0219i o <strong>tax\u0103 de \u00eenregistrare<\/strong>. \u00cen plus, de atunci exist\u0103 o obliga\u021bie legal\u0103 de notificare a dona\u021biilor. \u00cen Germania, impozitul pe mo\u0219tenire \u00eenc\u0103 exist\u0103.   <\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/ro\/dreptul-succesoral-si-prevederi\/impozitul-pe-transferul-de-proprietate-in-dreptul-succesoral\/\" target=\"_blank\" rel=\"noreferrer noopener\">Mai multe despre impozitul pe transferul de proprietate imobiliar\u0103 \u00een dreptul succesoral pute\u021bi citi aici.<\/a><\/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\">Pentru cazurile de mo\u0219tenire <strong>de dup\u0103 31 iulie 2008<\/strong>, \u00een Austria nu se mai aplic\u0103 impozitul pe mo\u0219tenire.<\/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\/ERbschaftssteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp\" alt=\"F\u0103r\u0103 impozit pe mo\u0219tenire \u00een Austria din 2008 \u2013 cu toate acestea, re\u021bine\u021bi impozitul pe transferul de proprietate imobiliar\u0103, taxa de \u00eenregistrare \u0219i obliga\u021bia de raportare pentru dona\u021bii.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mogliche-ruckkehr-der-erbschaftssteuer\">O posibil\u0103 re\u00eentoarcere a impozitului pe mo\u0219tenire  <\/h2>\n\n<p class=\"wp-block-paragraph\">\u00cen Austria, impozitul pe mo\u0219tenire ar putea fi reintrodus \u00een viitor. Cu toate acestea, cei care \u00ee\u0219i planific\u0103 mo\u0219tenirea din timp pot lua m\u0103suri \u00een avans pentru a evita complet acest impozit sau cel pu\u021bin pentru a-l reduce semnificativ. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\">Modalit\u0103\u021bi de evitare a impozitului pe mo\u0219tenire<\/h3>\n\n<p class=\"wp-block-paragraph\">Pentru a <strong>preveni<\/strong> un posibil impozit pe mo\u0219tenire viitor, exist\u0103 structuri juridice precum o <strong>procur\u0103 de prevedere<\/strong>, un <strong>contract de transfer<\/strong> sau un <strong>contract de dona\u021bie<\/strong>, cu care activele pot fi transferate din timp \u0219i \u00een mod ordonat.<\/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\">Reglement\u0103rile privind mo\u0219tenirile \u0219i transferurile gratuite sunt complexe \u0219i implic\u0103 riscuri financiare considerabile. Termenii juridici neclari, costurile suplimentare ridicate, cum ar fi impozitul pe transferul de proprietate imobiliar\u0103 \u0219i taxa de \u00eenregistrare, precum \u0219i cerin\u021bele stricte de raportare \u0219i termenele limit\u0103 pot duce cu u\u0219urin\u021b\u0103 la erori.  <\/p>\n\n<p class=\"wp-block-paragraph\">Din punct de vedere economic, acest lucru poate duce la sarcini nea\u0219teptate sau la probleme de lichiditate. Asisten\u021ba juridic\u0103 profesional\u0103 asigur\u0103 c\u0103 to\u021bi pa\u0219ii sunt efectua\u021bi \u00een siguran\u021b\u0103 din punct de vedere juridic \u0219i c\u0103 sunt evitate costurile inutile. <\/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-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\">Exist\u0103 \u00een prezent un impozit pe mo\u0219tenire \u00een Austria?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nu. Pentru cazurile de mo\u0219tenire de dup\u0103 1 august 2008, \u00een Austria nu se mai percepe impozit pe mo\u0219tenire sau dona\u021bie. Cu toate acestea, pentru transferurile gratuite de terenuri, se aplic\u0103 \u00een continuare impozitul pe transferul de proprietate imobiliar\u0103, precum \u0219i o tax\u0103 de \u00eenregistrare.  <\/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\">Poate fi reintrodus impozitul pe mo\u0219tenire \u00een Austria?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, este posibil ca impozitul pe mo\u0219tenire s\u0103 fie reintrodus \u00een viitor. Cu toate acestea, printr-o planificare timpurie a succesiunii, de exemplu, cu o procur\u0103 de prevedere, un contract de transfer sau un contract de dona\u021bie, o viitoare sarcin\u0103 fiscal\u0103 poate fi evitat\u0103 sau redus\u0103. <\/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\">Trebuie s\u0103 declar dona\u021biile \u00een Austria?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Din 1 august 2008, exist\u0103 o obliga\u021bie legal\u0103 de notificare pentru anumite dona\u021bii. Nerespectarea poate duce la amenzi ustur\u0103toare.  <\/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\">Care este diferen\u021ba dintre impozitul pe transferul de proprietate imobiliar\u0103 \u0219i taxa de \u00eenregistrare?<\/span><\/div><div class=\"uagb-faq-content\"><p>Impozitul pe transferul de proprietate imobiliar\u0103 este un impozit pe achizi\u021bionarea de terenuri, care se aplic\u0103 \u0219i \u00een cazul transferurilor gratuite. Taxa de \u00eenregistrare este o tax\u0103 separat\u0103 pentru \u00eenregistrarea dreptului de proprietate \u00een cartea funciar\u0103. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"\u00cen Austria nu se mai aplic\u0103 impozitul pe mo\u0219tenire din 2008 Impozitul pe mo\u0219tenire (\u0219i, \u00een acela\u0219i timp, impozitul pe dona\u021bie) a fost desfiin\u021bat \u00een Austria \u00een 2008, deoarece Curtea &#8230;","protected":false},"author":1,"featured_media":49004,"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-49002","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\/ERbschaftssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/ro\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"\u00cen Austria nu se mai aplic\u0103 impozitul pe mo\u0219tenire din 2008 Impozitul pe mo\u0219tenire (\u0219i, \u00een acela\u0219i timp, impozitul pe dona\u021bie) a fost desfiin\u021bat \u00een Austria \u00een 2008, deoarece Curtea ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/49002","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/comments?post=49002"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/49002\/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\/49004"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=49002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=49002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=49002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}