{"id":47881,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti-pre-podniky\/"},"modified":"2025-11-25T14:19:00","modified_gmt":"2025-11-25T13:19:00","slug":"dan-z-nadobudnutia-nehnutelnosti-pre-podniky","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti-pre-podniky\/","title":{"rendered":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed pre podniky"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Da\u0148 z nadobudnutia nehnute\u013enost\u00ed<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Predmet dane<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Nadob\u00fadacie \u00fakony<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Zmena spolo\u010dn\u00edkov v spolo\u010dnostiach vlastniacich nehnute\u013enosti<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Zjednotenie podielov v spolo\u010dnostiach vlastniacich nehnute\u013enosti<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">Oslobodenia od dane<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Prevod podniku pri \u017eivnosti alebo samostatnej z\u00e1robkovej \u010dinnosti<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Prevody podnikov v po\u013enohospod\u00e1rstve a lesn\u00edctve<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Postupy scelovania a pozemkov\u00fdch \u00faprav<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Z\u00e1klad dane<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">V\u0161eobecn\u00e1 z\u00e1sada<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Protiplnenie<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Hodnota pozemku<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Jednotkov\u00e1 hodnota<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Be\u017en\u00e1 hodnota<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed a poplatok za z\u00e1pis<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Da\u0148ov\u00e1 povinnos\u0165 a da\u0148ovn\u00edk<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Odv\u00e1dzanie dane z nadobudnutia nehnute\u013enost\u00ed<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potvrdenie o bez\u00fahonnosti pod\u013ea \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e v\u00fdhody s pr\u00e1vnou podporou<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Nadobudnutie pozemkov podnikmi alebo zmena podielov v spolo\u010dnostiach vlastniacich nehnute\u013enosti pravidelne sp\u00fa\u0161\u0165a da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Ide o <strong>da\u0148 z pr\u00e1vnych \u00fakonov<\/strong>, ktor\u00e1 vznik\u00e1 pri <strong>odplatnom alebo bezodplatnom prevode<\/strong> <strong>dom\u00e1cich pozemkov<\/strong> alebo pri ur\u010dit\u00fdch <strong>korpor\u00e1tnych transakci\u00e1ch<\/strong>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed je da\u0148, ktor\u00e1 vznik\u00e1 pri nadobudnut\u00ed pozemkov alebo ur\u010dit\u00fdch spolo\u010densk\u00fdch podielov v Rak\u00fasku.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Ko\u013eko stoj\u00ed k\u00fapa pozemku? V\u0161etko o dani z nadobudnutia nehnute\u013enost\u00ed, oslobodeniach od dane & v\u00fdnimk\u00e1ch, kompaktne & zrozumite\u013ene vysvetlen\u00e9.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Predmet dane<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed vznik\u00e1, ak sa prev\u00e1dza dom\u00e1ci pozemok v zmysle ob\u010dianskeho pr\u00e1va. Zah\u0155\u0148a nielen p\u00f4du, ale aj pevne s \u0148ou spojen\u00e9 pr\u00edslu\u0161enstvo. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky a p\u00f4da<\/li>\n\n\n\n<li>Pr\u00edslu\u0161enstvo<\/li>\n\n\n\n<li>Pr\u00edrastok<\/li>\n\n\n\n<li>Pr\u00e1va k podzemiu<\/li>\n\n\n\n<li>Superedifik\u00e1ty<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Naopak, pod da\u0148 z nadobudnutia nehnute\u013enost\u00ed nespadaj\u00fa hnute\u013en\u00e9 hospod\u00e1rske akt\u00edva, ako napr\u00edklad:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Stroje prev\u00e1dzkov\u00e9ho zariadenia<\/li>\n\n\n\n<li>Ostatn\u00fd invent\u00e1r<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Nadob\u00fadacie \u00fakony<\/h2>\n\n<p class=\"wp-block-paragraph\">Zatia\u013e \u010do pre podniky platia dodato\u010dn\u00e9 nadob\u00fadacie skuto\u010dnosti, ako napr\u00edklad zmena spolo\u010dn\u00edkov alebo zjednotenie podielov, pre fyzick\u00e9 osoby platia in\u00e9 pravidl\u00e1. \u010eal\u0161ie inform\u00e1cie o v\u0161eobecn\u00fdch nadob\u00fadac\u00edch transakci\u00e1ch n\u00e1jdete na na\u0161ej str\u00e1nke: <a href=\"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti\/\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Zmena spolo\u010dn\u00edkov v spolo\u010dnostiach vlastniacich nehnute\u013enosti<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed vznik\u00e1 pod\u013ea  <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 ods. 3 GrEStG <\/a>, ak sa <strong>do siedmich rokov prevedie minim\u00e1lne 75\u202f% podielov<\/strong> v spolo\u010dnosti vlastniacej nehnute\u013enosti na <strong>nov\u00fdch spolo\u010dn\u00edkov<\/strong>. Nez\u00e1le\u017e\u00ed pritom na jednotlivom nadobudnut\u00ed. Rozhoduj\u00faca je t\u00e1 transakcia, ktorou sa t\u00e1to hranica prekro\u010d\u00ed po prv\u00fdkr\u00e1t. Od tohto okamihu za\u010d\u00edna sedemro\u010dn\u00e1 lehota plyn\u00fa\u0165 znova.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Zjednotenie podielov v spolo\u010dnostiach vlastniacich nehnute\u013enosti<\/h3>\n\n<p class=\"wp-block-paragraph\">Aj <strong>zjednotenie minim\u00e1lne 75\u202f% podielov<\/strong> v spolo\u010dnosti vlastniacej nehnute\u013enosti (osobnej alebo kapit\u00e1lovej) v ruk\u00e1ch <strong>jedn\u00e9ho nadob\u00fadate\u013ea alebo skupiny nadob\u00fadate\u013eov<\/strong> podlieha dani z nadobudnutia nehnute\u013enost\u00ed. Po\u010d\u00edta sa pritom priame aj nepriame nadobudnutie podielov. <\/p>\n\n<p class=\"wp-block-paragraph\">Skupina nadob\u00fadate\u013eov existuje, ak osoby alebo spolo\u010dnosti podliehaj\u00fa <strong>jednotn\u00e9mu vedeniu alebo dominantn\u00e9mu vplyvu<\/strong>, napr\u00edklad v r\u00e1mci koncernov\u00fdch \u0161trukt\u00far.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">Oslobodenia od dane<\/h2>\n\n<p class=\"wp-block-paragraph\">Pre podnikate\u013eov platia osobitn\u00e9 da\u0148ov\u00e9 zv\u00fdhodnenia pri prevode prev\u00e1dzkov\u00fdch pozemkov. Tieto maj\u00fa predov\u0161etk\u00fdm u\u013eah\u010di\u0165 prevody podnikov. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Prevod podniku<\/strong> <strong>pri<\/strong> <strong>\u017eivnosti alebo samostatnej z\u00e1robkovej \u010dinnosti<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Oslobodenie od dane vo v\u00fd\u0161ke <strong>900 000 \u20ac<\/strong> plat\u00ed pre bezodplatn\u00e9 a \u010diasto\u010dne odplatn\u00e9 prevody. Toto oslobodenie mo\u017eno uplatni\u0165, ak: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>preveden\u00e1 jednotka dosahuje prev\u00e1dzkov\u00e9 pr\u00edjmy,<\/li>\n\n\n\n<li>nadob\u00fadate\u013e je fyzick\u00e1 osoba,<\/li>\n\n\n\n<li>prevod sa uskuto\u010d\u0148uje z d\u00f4vodu veku, \u00famrtia alebo trvalej neschopnosti z\u00e1robkovej \u010dinnosti, a<\/li>\n\n\n\n<li>prevedie sa minim\u00e1lne 25\u202f% podniku.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Oslobodenie od dane sa alikvotuje na bezodplatn\u00fa \u010das\u0165. Okrem toho je da\u0148 za t\u00fato bezodplatn\u00fa \u010das\u0165 <strong>obmedzen\u00e1 na 0,5\u202f% hodnoty pozemku<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Prevody podnikov v po\u013enohospod\u00e1rstve a lesn\u00edctve<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Tu je oslobodenie od dane <strong>365 000\u202f\u20ac.<\/strong> Podmienky v podstate zodpovedaj\u00fa podmienkam pre \u017eivnostensk\u00e9 podniky, pri\u010dom preveden\u00fd majetok mus\u00ed dosahova\u0165 po\u013enohospod\u00e1rske a lesn\u00edcke pr\u00edjmy.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Postupy scelovania a pozemkov\u00fdch \u00faprav<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Pri prevode po\u013enohospod\u00e1rskeho alebo lesn\u00e9ho pozemku v r\u00e1mci \u00faradne schv\u00e1len\u00e9ho postupu pozemkov\u00fdch \u00faprav alebo scelovania nevznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed, pokia\u013e existuje pr\u00edslu\u0161n\u00e9 rozhodnutie po\u013enohospod\u00e1rskeho \u00faradu, ktor\u00fdm je da\u0148ov\u00fd \u00farad viazan\u00fd.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Z\u00e1klad dane<\/h2>\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161ka dane z nadobudnutia nehnute\u013enost\u00ed z\u00e1vis\u00ed od takzvan\u00e9ho <strong>z\u00e1kladu dane<\/strong>. Rozhoduj\u00face je, \u010di ide o <strong>pozemok z pozemkov\u00e9ho majetku<\/strong> alebo o <strong>po\u013enohospod\u00e1rsky a lesn\u00fd pozemok<\/strong>. Pre podniky a s\u00fakromn\u00e9 osoby platia v z\u00e1sade rovnak\u00e9 pravidl\u00e1, s konkr\u00e9tnymi odch\u00fdlkami pri ur\u010dit\u00fdch nadob\u00fadac\u00edch transakci\u00e1ch.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">V\u0161eobecn\u00e1 z\u00e1sada<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed sa spravidla vypo\u010d\u00edtava pod\u013ea <strong>protiplnenia<\/strong>, teda skuto\u010dnej hodnoty zaplatenej odplaty. V osobitn\u00fdch pr\u00edpadoch, napr\u00edklad pri bezodplatn\u00fdch prevodoch alebo nadobudnut\u00ed v r\u00e1mci rodiny, sa nepou\u017eije <strong>protiplnenie<\/strong>, ale pau\u0161alizovan\u00e1 <strong>hodnota pozemku<\/strong>, <strong>jednotkov\u00e1 hodnota<\/strong> alebo <strong>be\u017en\u00e1 hodnota<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Protiplnenie<\/h3>\n\n<p class=\"wp-block-paragraph\">Protiplnenie zah\u0155\u0148a <strong>v\u0161etko, \u010do nadob\u00fadate\u013e vynalo\u017e\u00ed<\/strong> na z\u00edskanie pozemku.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Hodnota pozemku<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Hodnota pozemku<\/strong> je rozhoduj\u00faca vtedy, ak sa poskytne <strong>\u017eiadne alebo len ve\u013emi n\u00edzke protiplnenie<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Jednotkov\u00e1 hodnota<\/h3>\n\n<p class=\"wp-block-paragraph\">Pri <strong>po\u013enohospod\u00e1rskych a lesn\u00fdch pozemkoch<\/strong> sa nepou\u017eije hodnota pozemku, ale <strong>jednotkov\u00e1 hodnota<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Be\u017en\u00e1 hodnota<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Be\u017en\u00e1 hodnota<\/strong> sa ako z\u00e1klad dane pou\u017eije bu\u010f <strong>dobrovo\u013ene<\/strong>, ak preuk\u00e1zate\u013ene le\u017e\u00ed pod hodnotou pozemku, alebo <strong>povinne<\/strong>, pokia\u013e pozemok patr\u00ed do majetku <strong>realitnej spolo\u010dnosti<\/strong>, pri\u010dom posledn\u00e9 plat\u00ed vtedy, ak sa nehnute\u013enosti <strong>nevyu\u017e\u00edvaj\u00fa na vlastn\u00e9 prev\u00e1dzkov\u00e9 \u00fa\u010dely<\/strong>, ale sa <strong>hlavne prenaj\u00edmaj\u00fa alebo pred\u00e1vaj\u00fa<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed a poplatok za z\u00e1pis<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed je v z\u00e1sade <strong>3,5\u202f%<\/strong> <strong>zo z\u00e1kladu dane<\/strong>, pri bezodplatn\u00fdch prevodoch, najm\u00e4 v rodinnom kruhu, sa uplat\u0148uje stup\u0148ovit\u00e1 sadzba. Okrem toho vznik\u00e1 za <strong>z\u00e1pis do katastra nehnute\u013enost\u00ed poplatok vo v\u00fd\u0161ke 1,1\u202f% <\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Da\u0148ov\u00e1 povinnos\u0165 a da\u0148ovn\u00edk<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1, akon\u00e1hle je ukon\u010den\u00e1 zdanite\u013en\u00e1 nadob\u00fadacia transakcia, napr\u00edklad podpisom zmluvy o nadobudnut\u00ed podielu.<\/p>\n\n<p class=\"wp-block-paragraph\">Pri zmene spolo\u010dn\u00edkov je spolo\u010dnos\u0165 vlastniaca nehnute\u013enosti <strong>sama da\u0148ovn\u00edkom<\/strong>.<br\/>Pri zjednoten\u00ed podielov v\u0161ak zodpoved\u00e1 <strong>t\u00e1 osoba<\/strong> alebo skupina nadob\u00fadate\u013eov, v ruk\u00e1ch ktorej sa <strong>zjednot\u00ed minim\u00e1lne 75\u202f% podielov<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Odv\u00e1dzanie dane z nadobudnutia nehnute\u013enost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed sa odv\u00e1dza bu\u010f podan\u00edm <strong>da\u0148ov\u00e9ho priznania<\/strong> alebo <strong>samovyruben\u00edm<\/strong> not\u00e1rom alebo advok\u00e1tom prostredn\u00edctvom FinanzOnline. V oboch pr\u00edpadoch mus\u00ed by\u0165 ozn\u00e1menie podan\u00e9 <strong>najnesk\u00f4r do 15. d\u0148a druh\u00e9ho nasleduj\u00faceho mesiaca<\/strong> po vzniku da\u0148ovej povinnosti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Potvrdenie o bez\u00fahonnosti pod\u013ea \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd \u00farad vyd\u00e1va <strong>potvrdenie o bez\u00fahonnosti<\/strong> pod\u013ea <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>. T\u00fdmto da\u0148ov\u00fd \u00farad potvrdzuje, \u017ee da\u0148 z nadobudnutia nehnute\u013enost\u00ed bola zaplaten\u00e1 v plnej v\u00fd\u0161ke a spr\u00e1vne, alebo \u017ee \u017eiadna tak\u00e1to da\u0148 nevznik\u00e1. <\/p>\n\n<p class=\"wp-block-paragraph\">Toto potvrdenie je predpokladom pre to, aby <strong>katastr\u00e1lny s\u00fad zap\u00edsal prevod vlastn\u00edctva<\/strong>. Bez tohto potvrdenia sa katastr\u00e1lne konanie preru\u0161\u00ed. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e v\u00fdhody s pr\u00e1vnou podporou<\/h2>\n\n<p class=\"wp-block-paragraph\">Najm\u00e4 pri prevodoch prev\u00e1dzkov\u00fdch pozemkov, re\u0161trukturaliz\u00e1ci\u00e1ch alebo presunoch podielov je da\u0148 z nadobudnutia nehnute\u013enost\u00ed komplexnou t\u00e9mou s vysok\u00fdm rizikom. Chybn\u00e9 pos\u00fadenia r\u00fdchlo ved\u00fa k zna\u010dn\u00fdm dodato\u010dn\u00fdm n\u00e1kladom alebo k dodato\u010dn\u00e9mu vyrubeniu dane. Preto sa presn\u00e1 pr\u00e1vna podpora oplat\u00ed, a to tak odborne, ako aj finan\u010dne.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq01 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed pre podniky?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da\u0148 z nadobudnutia nehnute\u013enost\u00ed nevznik\u00e1 len pri priamej k\u00fape pozemku, ale aj pri korpor\u00e1tnych transakci\u00e1ch. Patr\u00ed sem najm\u00e4 zmena spolo\u010dn\u00edkov a zjednotenie podielov. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ak\u00e1 vysok\u00e1 je da\u0148 z nadobudnutia nehnute\u013enost\u00ed pre podniky?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0160tandardn\u00e1 sadzba dane je 3,5\u202f% zo z\u00e1kladu dane. Pre bezodplatn\u00e9 alebo \u010diasto\u010dne odplatn\u00e9 prevody podnikov v\u0161ak m\u00f4\u017eu plati\u0165 oslobodenia od dane, ako aj zv\u00fdhodnen\u00e1 sadzba dane vo v\u00fd\u0161ke 0,5\u202f% pre bezodplatn\u00fa \u010das\u0165. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kto je da\u0148ovn\u00edkom pri prevodoch podielov a zjednoteniach podielov?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pri zmene spolo\u010dn\u00edkov da\u0148ov\u00e1 povinnos\u0165 postihuje samotn\u00fa spolo\u010dnos\u0165 vlastniacu nehnute\u013enosti. Pri zjednoten\u00ed podielov v\u0161ak zodpoved\u00e1 t\u00e1 osoba alebo skupina nadob\u00fadate\u013eov, v ruk\u00e1ch ktorej sa podiely zjednotia. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy vznik\u00e1 da\u0148ov\u00e1 povinnos\u0165 pri dani z nadobudnutia nehnute\u013enost\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 v z\u00e1sade uzavret\u00edm z\u00e1v\u00e4zkov\u00e9ho obchodu, teda akon\u00e1hle sa zmluvn\u00e9 strany dohodn\u00fa na predmete k\u00fapy a k\u00fapnej cene.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ak\u00e9 oslobodenia platia pre podniky?<\/span><\/div><div class=\"uagb-faq-content\"><p>Podniky profituj\u00fa najm\u00e4 z osloboden\u00ed od dane pri prevodoch podnikov: 900 000\u202f\u20ac pri \u017eivnostenskej \u010dinnosti a 365 000\u202f\u20ac pri po\u013enohospod\u00e1rskom a lesnom vyu\u017e\u00edvan\u00ed.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u010co prin\u00e1\u0161a pr\u00e1vna podpora pri transakci\u00e1ch podliehaj\u00facich dani z nadobudnutia nehnute\u013enost\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>D\u00f4kladn\u00e9 pr\u00e1vne pos\u00fadenie pom\u00e1ha v\u010das identifikova\u0165 oslobodenia, vyhn\u00fa\u0165 sa rizik\u00e1m a optimalizova\u0165 da\u0148ov\u00e9 za\u0165a\u017eenie, \u010do je rozhoduj\u00faca v\u00fdhoda najm\u00e4 pri komplexn\u00fdch korpor\u00e1tnych \u0161trukt\u00farach alebo re\u0161trukturaliz\u00e1ci\u00e1ch.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed Nadobudnutie pozemkov podnikmi alebo zmena podielov v spolo\u010dnostiach vlastniacich nehnute\u013enosti pravidelne sp\u00fa\u0161\u0165a da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Ide o da\u0148 z pr\u00e1vnych \u00fakonov, ktor\u00e1 vznik\u00e1 pri odplatnom &#8230;","protected":false},"author":1,"featured_media":47883,"parent":45431,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[759],"tags":[],"class_list":["post-47881","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/sk\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed Nadobudnutie pozemkov podnikmi alebo zmena podielov v spolo\u010dnostiach vlastniacich nehnute\u013enosti pravidelne sp\u00fa\u0161\u0165a da\u0148 z nadobudnutia nehnute\u013enost\u00ed. Ide o da\u0148 z pr\u00e1vnych \u00fakonov, ktor\u00e1 vznik\u00e1 pri odplatnom ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/47881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/comments?post=47881"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/47881\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/45431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media\/47883"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=47881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=47881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=47881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}