{"id":47983,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti\/"},"modified":"2025-11-25T14:18:50","modified_gmt":"2025-11-25T13:18:50","slug":"dan-z-nadobudnutia-nehnutelnosti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti\/","title":{"rendered":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed"},"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-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Predmet dane z nadobudnutia nehnute\u013enost\u00ed<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Nadob\u00fadacie \u00fakony<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Oslobodenia od dane pri k\u00fape nehnute\u013enosti<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Prevod bytu medzi partnermi<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Bagate\u013en\u00e1 hranica<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Podpora verejnoprospe\u0161n\u00fdch, charitat\u00edvnych a cirkevn\u00fdch \u00fa\u010delov<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Re\u00e1lne rozdelenie<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">\u00daradn\u00fd z\u00e1sah<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Z\u00e1klad dane<\/a><\/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-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potvrdenie o bezdl\u017enosti 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\">Pri k\u00fape pozemku alebo nehnute\u013enosti vznik\u00e1 v Rak\u00fasku da\u0148 z nadobudnutia nehnute\u013enost\u00ed. T\u00e1to da\u0148ov\u00e1 povinnos\u0165 sa t\u00fdka nielen klasick\u00fdch k\u00fapnych zml\u00fav, ale aj bezodplatn\u00fdch prevodov, ako s\u00fa dary a dedi\u010dstv\u00e1. <\/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 (<strong>GrESt<\/strong>) je jednorazov\u00e1 da\u0148, ktor\u00e1 vznik\u00e1 pri ka\u017edom nadobudnut\u00ed tuzemsk\u00fdch pozemkov.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"V\u0161etko o dani z nadobudnutia nehnute\u013enost\u00ed v Rak\u00fasku: da\u0148ov\u00e9 sadzby, nezdanite\u013en\u00e9 limity, oslobodenia a tipy pre pr\u00e1vne bezpe\u010dn\u00e9 vybavenie s advok\u00e1tom.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Predmet dane z nadobudnutia nehnute\u013enost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed pod\u013ea <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 2 GrEStG<\/a> zah\u0155\u0148a v\u00fdlu\u010dne nadobudnutie <strong>pozemkov v tuzemsku<\/strong> vr\u00e1tane ich <strong>ob\u010dianskopr\u00e1vneho pr\u00edslu\u0161enstva<\/strong>. Pod t\u00fdm sa rozumie najm\u00e4: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky a p\u00f4da<\/li>\n\n\n\n<li>Budovy<\/li>\n\n\n\n<li>Pr\u00edrastok a pr\u00edslu\u0161enstvo<\/li>\n\n\n\n<li>Stavebn\u00e9 pr\u00e1va<\/li>\n\n\n\n<li>Superedifik\u00e1ty<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K pozemku nepatria:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Stroje a technick\u00e9 zariadenia, ktor\u00e9 patria k prev\u00e1dzke <\/li>\n\n\n\n<li>Ostatn\u00fd hnute\u013en\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\">Dani z nadobudnutia nehnute\u013enost\u00ed podlieha odplatn\u00e9 alebo bezodplatn\u00e9 nadobudnutie tuzemsk\u00fdch pozemkov. <\/p>\n\n<p class=\"wp-block-paragraph\">K nim patria najm\u00e4 tieto nadob\u00fadacie \u00fakony:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Nadobudnutie vlastn\u00edctva k\u00fapou, z\u00e1menou, dedi\u010dstvom, povinn\u00fdm dielom alebo vydr\u017ean\u00edm<\/li>\n\n\n\n<li>Nadobudnutie ekonomickej dispozi\u010dnej moci, napr. zvereneck\u00e1 spr\u00e1va<\/li>\n\n\n\n<li>Nadob\u00fadacie \u00fakony v s\u00favislosti s osobn\u00fdmi a kapit\u00e1lov\u00fdmi spolo\u010dnos\u0165ami<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Okrem toho v\u0161ak z\u00e1kon pozn\u00e1 dve \u0161peci\u00e1lne skutkov\u00e9 podstaty, ktor\u00e9 s\u00fa relevantn\u00e9 v\u00fdlu\u010dne pri <strong>podnikate\u013esk\u00fdch \u0161trukt\u00farach<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti-pre-podniky\/\">da\u0148 z nadobudnutia nehnute\u013enost\u00ed pre podniky<\/a>.<\/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-steuerbefreiungen-beim-immobilienkauf\">Oslobodenia od dane pri k\u00fape nehnute\u013enosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o dani z nadobudnutia nehnute\u013enost\u00ed pozn\u00e1 mno\u017estvo osloboden\u00ed. Osloboden\u00e9 s\u00fa nasleduj\u00face nadob\u00fadacie \u00fakony: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Prevod bytu medzi partnermi<\/h3>\n\n<p class=\"wp-block-paragraph\">Man\u017eelia alebo registrovan\u00ed partneri profituj\u00fa pri spolo\u010dnom nadobudnut\u00ed alebo deden\u00ed bytu z nezdanite\u013en\u00e9ho limitu pre 150 m\u00b2 obytnej plochy. Na to musia by\u0165 dodr\u017ean\u00e9 ur\u010dit\u00e9 pravidl\u00e1 t\u00fdkaj\u00face sa bydliska a u\u017e\u00edvania. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Bagate\u013en\u00e1 hranica<\/h3>\n\n<p class=\"wp-block-paragraph\">Nevznik\u00e1 \u017eiadna da\u0148, ak z\u00e1klad dane je pod 1 100 \u20ac. Pri ur\u010dit\u00fdch rozdeleniach pozemkov plat\u00ed hranica 2 000 \u20ac. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Podpora verejnoprospe\u0161n\u00fdch, charitat\u00edvnych a cirkevn\u00fdch \u00fa\u010delov<\/h3>\n\n<p class=\"wp-block-paragraph\">Bezodplatn\u00e9 prevody na verejnoprospe\u0161n\u00e9, charitat\u00edvne alebo cirkevn\u00e9 in\u0161tit\u00facie s\u00fa osloboden\u00e9. Taktie\u017e prevody, ktor\u00e9 sa uskuto\u010d\u0148uj\u00fa na z\u00e1klade \u00faradn\u00e9ho opatrenia pre \u00fazemn\u00e9 pl\u00e1novanie alebo tvorbu stavebn\u00fdch pozemkov, s\u00fa osloboden\u00e9 od dane, ale len vtedy, ak neboli dohodnut\u00e9 dobrovo\u013ene. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Re\u00e1lne rozdelenie<\/h3>\n\n<p class=\"wp-block-paragraph\">Aj pri re\u00e1lnom rozdelen\u00ed, teda rozdelen\u00ed spolo\u010dn\u00e9ho pozemku na individu\u00e1lne vlastn\u00edctvo, m\u00f4\u017ee existova\u0165 oslobodenie. Podmienkou je, aby ka\u017ed\u00fd spoluvlastn\u00edk z\u00edskal len hodnotu, ktor\u00e1 zodpoved\u00e1 jeho p\u00f4vodn\u00e9mu podielu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">\u00daradn\u00fd z\u00e1sah<\/h3>\n\n<p class=\"wp-block-paragraph\">Ak sa pozemok prev\u00e1dza vyvlastnen\u00edm alebo s cie\u013eom vyhn\u00fa\u0165 sa \u00faradn\u00e9mu z\u00e1sahu, nevznik\u00e1 taktie\u017e \u017eiadna da\u0148.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Z\u00e1klad dane<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1klad dane z nadobudnutia nehnute\u013enost\u00ed sa riadi t\u00fdm, ak\u00fd <strong>druh pozemku<\/strong> sa prev\u00e1dza a v akom <strong>pr\u00e1vnom alebo ekonomickom kontexte<\/strong> sa nadob\u00fadac\u00ed \u00fakon uskuto\u010d\u0148uje. V z\u00e1sade sa da\u0148 vypo\u010d\u00edtava pod\u013ea <strong>protiplnenia<\/strong>, teda pod\u013ea toho, \u010do sa za pozemok skuto\u010dne vynalo\u017e\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\">V ur\u010dit\u00fdch pr\u00edpadoch sa v\u0161ak nepou\u017eije <strong>protiplnenie<\/strong>, ale <strong>hodnota pozemku<\/strong> alebo <strong>jednotkov\u00e1 hodnota<\/strong>, najm\u00e4 pri prevodoch v r\u00e1mci rodiny alebo pri bezodplatn\u00fdch \u00fakonoch, ako je dedi\u010dstvo alebo prevod povinn\u00e9ho dielu. <strong>Jednotkov\u00e1 hodnota<\/strong> sa ako z\u00e1klad dane pou\u017e\u00edva <strong>v\u00fdlu\u010dne pri po\u013enohospod\u00e1rskych a lesn\u00fdch pozemkoch<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ak pozemok patr\u00ed do majetku <strong>realitnej spolo\u010dnosti<\/strong>, je povinn\u00e9 pou\u017ei\u0165 <strong>v\u0161eobecn\u00fa hodnotu<\/strong> ako z\u00e1klad dane. T\u00e1to mus\u00ed by\u0165 dolo\u017een\u00e1 znaleck\u00fdm posudkom alebo porovnate\u013en\u00fdmi d\u00f4kazmi. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie richtige Wahl der Bemessungsgrundlage kann tausende Euro sparen, mit anwaltlicher Begleitung lassen sich steuerliche Fallstricke sicher umgehen\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed a poplatok za z\u00e1pis<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri k\u00fape nehnute\u013enosti vznik\u00e1 spravidla <strong>da\u0148 z nadobudnutia nehnute\u013enost\u00ed vo v\u00fd\u0161ke 3,5 % z k\u00fapnej ceny<\/strong>. Ak sa nadobudnutie uskuto\u010d\u0148uje medzi <strong>bl\u00edzkymi osobami<\/strong>, da\u0148ov\u00e1 sadzba sa zni\u017euje na <strong>2 %<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Okrem dane z nadobudnutia nehnute\u013enost\u00ed je pri <strong>z\u00e1pise vlastn\u00edckeho pr\u00e1va do katastra nehnute\u013enost\u00ed<\/strong> potrebn\u00e9 zaplati\u0165 <strong>poplatok za z\u00e1pis vo v\u00fd\u0161ke 1,1 % z k\u00fapnej ceny<\/strong>. Tento takzvan\u00fd vkladov\u00fd poplatok je splatn\u00fd spolu so z\u00e1pisom a je povinn\u00fd. <\/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\u0148 z nadobudnutia nehnute\u013enost\u00ed vznik\u00e1, akon\u00e1hle zmluvn\u00e9 strany pr\u00e1voplatne uzavr\u00fa nadobudnutie. Da\u0148ovn\u00edkmi s\u00fa v z\u00e1sade v\u0161etky osoby z\u00fa\u010dastnen\u00e9 na nadob\u00fadacom \u00fakone, \u010do s\u00fa spravidla kupuj\u00faci a pred\u00e1vaj\u00faci. <\/p>\n\n<p class=\"wp-block-paragraph\">Okrem be\u017en\u00e9ho pr\u00edpadu uzavretia zmluvy upravuje z\u00e1kon o dani z nadobudnutia nehnute\u013enost\u00ed aj <strong>osobitn\u00e9 v\u00fdnimky<\/strong>, napr\u00edklad pri dedi\u010dstv\u00e1ch, odkazoch alebo daroch pre pr\u00edpad smrti. V t\u00fdchto pr\u00edpadoch vznik\u00e1 da\u0148ov\u00e1 povinnos\u0165 v inom \u010dase. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei Schenkungen oder \u00dcbergaben im Familienkreis wird die Grunderwerbsteuer oft untersch\u00e4tzt, falsche Annahmen f\u00fchren schnell zu vermeidbaren Kosten.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">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 <strong>samovyruben\u00edm<\/strong> alebo prostredn\u00edctvom <strong>da\u0148ov\u00e9ho priznania<\/strong>. Obidva varianty musia by\u0165 vykonan\u00e9 advok\u00e1tom alebo not\u00e1rom. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Samovyrubenie<\/strong> pon\u00faka <strong>v\u00fdhodu<\/strong>, \u017ee v\u00fdrazne <strong>ur\u00fdch\u013euje<\/strong> nadobudnutie pozemku. Prostredn\u00edctvom z\u00e1stupcu str\u00e1n sa uskuto\u010d\u0148uje nielen <strong>ozn\u00e1menie a platba<\/strong> dane cez FinanzOnline, ale aj <strong>preverenie<\/strong>, ktor\u00e1 da\u0148ov\u00e1 sadzba plat\u00ed, \u010di je mo\u017en\u00e9 oslobodenie a ak\u00fd z\u00e1klad dane sa m\u00e1 v konkr\u00e9tnom pr\u00edpade pou\u017ei\u0165. <\/p>\n\n<p class=\"wp-block-paragraph\">V\u010dasn\u00e9 a spr\u00e1vne odvedenie je predpokladom pre z\u00e1pis do katastra nehnute\u013enost\u00ed. Bez neho nem\u00f4\u017ee by\u0165 vlastn\u00edcke pr\u00e1vo preveden\u00e9. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Potvrdenie o bezdl\u017enosti pod\u013ea \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00fd \u00farad vyd\u00e1va <strong>potvrdenie o bezdl\u017enosti<\/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 finan\u010dn\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\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed sa na prv\u00fd poh\u013ead jav\u00ed ako jasne upraven\u00e1, v praxi sa v\u0161ak ukazuje, \u017ee mal\u00e9 chyby r\u00fdchlo ved\u00fa k zbyto\u010dn\u00e9mu da\u0148ov\u00e9mu za\u0165a\u017eeniu alebo k oneskoreniam pri z\u00e1pise do katastra nehnute\u013enost\u00ed. V\u010dasn\u00e9 pr\u00e1vne poradenstvo vytv\u00e1ra istotu. <\/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 uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-46ff0bfd \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy vznik\u00e1 da\u0148 z nadobudnutia nehnute\u013enost\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da\u0148 z nadobudnutia nehnute\u013enost\u00ed vznik\u00e1, ak v Rak\u00fasku nadobudnete vlastn\u00edctvo k pozemku, napr\u00edklad k\u00fapou, darovan\u00edm, dedi\u010dstvom alebo z\u00e1menou.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ak\u00e1 vysok\u00e1 je da\u0148 z nadobudnutia nehnute\u013enost\u00ed pri k\u00fape?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pri odplatnom nadobudnut\u00ed je da\u0148 3,5 % z k\u00fapnej ceny.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy sa namiesto k\u00fapnej ceny pou\u017eije hodnota pozemku?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ak neexistuje \u017eiadne alebo len n\u00edzke protiplnenie, napr\u00edklad pri darovan\u00ed alebo prevode v r\u00e1mci rodiny, pou\u017eije sa hodnota pozemku.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c487b84 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u010co plat\u00ed pre po\u013enohospod\u00e1rske a lesn\u00e9 pozemky?<\/span><\/div><div class=\"uagb-faq-content\"><p>V t\u00fdchto pr\u00edpadoch sa ako z\u00e1klad dane pou\u017e\u00edva jednotkov\u00e1 hodnota, nie hodnota pozemku.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3534b663 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u010co sa stane, ak nezaplat\u00edm da\u0148 v\u010das?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bez preuk\u00e1zania zaplatenia dane nebude vlastn\u00edcke pr\u00e1vo zap\u00edsan\u00e9 do katastra nehnute\u013enost\u00ed.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8713c765 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy je da\u0148 splatn\u00e1?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ihne\u010f po podpise zmluvy, preto\u017ee t\u00fdmto sa realizuje nadob\u00fadac\u00ed \u00fakon.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed Pri k\u00fape pozemku alebo nehnute\u013enosti vznik\u00e1 v Rak\u00fasku da\u0148 z nadobudnutia nehnute\u013enost\u00ed. T\u00e1to da\u0148ov\u00e1 povinnos\u0165 sa t\u00fdka nielen klasick\u00fdch k\u00fapnych zml\u00fav, ale aj bezodplatn\u00fdch prevodov, ako &#8230;","protected":false},"author":24,"featured_media":47985,"parent":45431,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[759,737],"tags":[],"class_list":["post-47983","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo","category-pravo-nehnutelnosti"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/sk\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 z nadobudnutia nehnute\u013enost\u00ed Pri k\u00fape pozemku alebo nehnute\u013enosti vznik\u00e1 v Rak\u00fasku da\u0148 z nadobudnutia nehnute\u013enost\u00ed. T\u00e1to da\u0148ov\u00e1 povinnos\u0165 sa t\u00fdka nielen klasick\u00fdch k\u00fapnych zml\u00fav, ale aj bezodplatn\u00fdch prevodov, ako ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/47983","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/comments?post=47983"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/47983\/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\/47985"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=47983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=47983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=47983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}