{"id":48638,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedicske-pravo-zabezpecenie\/darovacia-dan\/"},"modified":"2025-11-25T14:26:27","modified_gmt":"2025-11-25T13:26:27","slug":"darovacia-dan","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/darovacia-dan\/","title":{"rendered":"Darovacia da\u0148"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Darovacia da\u0148<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Darovacia da\u0148<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Zru\u0161enie darovacej dane<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Da\u0148 z prevodu nehnute\u013enost\u00ed pri darovan\u00ed nehnute\u013enost\u00ed<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Oznamovacia povinnos\u0165<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Majetok podliehaj\u00faci oznamovacej povinnosti<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">V\u0161eobecn\u00e1 oznamovacia povinnos\u0165<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Zv\u00fd\u0161en\u00fd limit pre pr\u00edbuzn\u00fdch<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Ocenenie daru<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Okruh os\u00f4b podliehaj\u00facich oznamovacej povinnosti<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sankcie pri poru\u0161eniach<\/a><\/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-schenkungssteuer\">Darovacia da\u0148<\/h2>\n\n<p class=\"wp-block-paragraph\">Darovacia da\u0148 bola v Rak\u00fasku po desa\u0165ro\u010dia n\u00e1strojom zda\u0148ovania, ke\u010f sa majetok bezodplatne prev\u00e1dzal z jednej osoby na druh\u00fa. Mala zabezpe\u010di\u0165, aby aj bezodplatn\u00e9 prevody pe\u0148az\u00ed, nehnute\u013enost\u00ed alebo cenn\u00fdch papierov boli da\u0148ovo evidovan\u00e9. K 1. augustu 2008 bola darovacia da\u0148 zru\u0161en\u00e1. Napriek tomu aj dnes existuj\u00fa d\u00f4le\u017eit\u00e9 povinnosti, ktor\u00e9 je potrebn\u00e9 dodr\u017eiava\u0165 pri ka\u017edom darovan\u00ed.   <\/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\">V Rak\u00fasku u\u017e darovacia da\u0148 neexistuje. Napriek tomu m\u00f4\u017eu by\u0165 relevantn\u00e9 in\u00e9 poplatky, ako napr\u00edklad da\u0148 z prevodu nehnute\u013enost\u00ed alebo z\u00e1konn\u00e1 oznamovacia povinnos\u0165. <\/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\/Schenkungssteuer-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"V Rak\u00fasku u\u017e darovacia da\u0148 neexistuje. V\u0161imnite si v\u0161ak oznamovacie povinnosti a da\u0148 z prevodu nehnute\u013enost\u00ed pri nehnute\u013enostiach.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Zru\u0161enie darovacej dane<\/h2>\n\n<p class=\"wp-block-paragraph\">Od roku 2008 sa v Rak\u00fasku u\u017e neplat\u00ed darovacia da\u0148. \u010cist\u00e9 pe\u0148a\u017en\u00e9 dary medzi rodi\u010dmi a de\u0165mi alebo medzi man\u017eelmi s\u00fa tak v z\u00e1sade osloboden\u00e9 od dane. Tento v\u00fdvoj odli\u0161uje Rak\u00fasko od mnoh\u00fdch in\u00fdch eur\u00f3pskych \u0161t\u00e1tov, kde darovacie dane na\u010falej existuj\u00fa. Napriek tomu obdarovan\u00ed nesm\u00fa predpoklada\u0165, \u017ee ka\u017ed\u00fd prevod majetku zostane \u201ebez dane a bez n\u00e1sledkov\u201c.   <\/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\">\u201eEine sorgf\u00e4ltige Schenkungsplanung vermeidet nicht nur steuerliche Nachteile, sondern sch\u00fctzt auch vor sp\u00e4teren Streitigkeiten innerhalb der Familie.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-bei-immobilienschenkungen\">Da\u0148 z prevodu nehnute\u013enost\u00ed pri darovan\u00ed nehnute\u013enost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Akon\u00e1hle niekto daruje nehnute\u013enos\u0165, da\u0148ov\u00fd \u00farad vyberie da\u0148 z prevodu nehnute\u013enost\u00ed a vypo\u010d\u00edta ju pod\u013ea takzvanej hodnoty pozemku.<\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd \u00farad takto da\u0148ovo eviduje aj bezodplatn\u00e9 prevody nehnute\u013enost\u00ed a pr\u00edpadne dodato\u010dne vyber\u00e1 poplatky za z\u00e1pis do katastra nehnute\u013enost\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dan-z-nadobudnutia-nehnutelnosti\/\">Viac o dani z prevodu nehnute\u013enost\u00ed si pre\u010d\u00edtajte tu:<\/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-anzeigepflicht\">Oznamovacia povinnos\u0165<\/h2>\n\n<p class=\"wp-block-paragraph\">Oznamovacia povinnos\u0165 plat\u00ed len pre <strong>dary medzi \u017eiv\u00fdmi<\/strong>, ako aj pre <strong>\u00fa\u010delov\u00e9 dary medzi \u017eiv\u00fdmi<\/strong> (napr. ak je dar viazan\u00fd na ur\u010dit\u00fa podmienku).<br\/><strong>Nezah\u0155\u0148aj\u00fa sa<\/strong> dary pre pr\u00edpad smrti a prevody pozemkov. Pozemky spadaj\u00fa pod da\u0148 z prevodu nehnute\u013enost\u00ed, tak\u017ee tam existuje samostatn\u00e1 oznamovacia povinnos\u0165. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Majetok podliehaj\u00faci oznamovacej povinnosti<\/h3>\n\n<p class=\"wp-block-paragraph\">Oznamovacia povinnos\u0165 existuje najm\u00e4 pri:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Hotovos\u0165<\/li>\n\n\n\n<li>Kapit\u00e1lov\u00e9 poh\u013ead\u00e1vky (vkladn\u00e9 kni\u017eky, dlhopisy, p\u00f4\u017ei\u010dky)<\/li>\n\n\n\n<li>Podiely v kapit\u00e1lov\u00fdch a osobn\u00fdch spolo\u010dnostiach (s.r.o., a.s., v.o.s., k.s.)<\/li>\n\n\n\n<li>\u00da\u010dasti ako tich\u00ed spolo\u010dn\u00edci<\/li>\n\n\n\n<li>Podniky alebo \u010diastkov\u00e9 podniky (vr\u00e1tane po\u013enohospod\u00e1rstva a lesn\u00edctva)<\/li>\n\n\n\n<li>Hnute\u013en\u00fd majetok ako motorov\u00e9 vozidl\u00e1, \u0161perky, drahokamy, lode<\/li>\n\n\n\n<li>Nehmotn\u00fd majetok ako autorsk\u00e9 pr\u00e1va, koncesie, pr\u00e1va b\u00fdvania a u\u017e\u00edvania alebo dar\u010dekov\u00e9 pouk\u00e1\u017eky<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">V\u0161eobecn\u00e1 oznamovacia povinnos\u0165<\/h3>\n\n<p class=\"wp-block-paragraph\">Kto daruje tak\u00fdto majetok, mus\u00ed ho nahl\u00e1si\u0165 da\u0148ov\u00e9mu \u00faradu, akon\u00e1hle hodnota do piatich rokov dosiahne <strong>15 000 \u20ac<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Zv\u00fd\u0161en\u00fd limit pre pr\u00edbuzn\u00fdch<\/h3>\n\n<p class=\"wp-block-paragraph\">Medzi bl\u00edzkymi pr\u00edbuzn\u00fdmi (napr. rodi\u010dia, deti, man\u017eelia, s\u00farodenci, star\u00ed rodi\u010dia, vnuci, str\u00fdkovia, tety, synovci, netere, bratranci, sesternice, svokrovci, \u017eivotn\u00ed partneri vr\u00e1tane ich det\u00ed) je limit <strong>50 000 \u20ac ro\u010dne<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u00fdpo\u010det sa vykon\u00e1va pre p\u00e1r darca-obdarovan\u00fd. Viacero darov od tej istej osoby tej istej osobe sa s\u010d\u00edtava. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Ocenenie daru<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Zjavn\u00e9 hodnoty<\/strong> ako hotovos\u0165, akcie alebo vkladn\u00e9 kni\u017eky sa uv\u00e1dzaj\u00fa priamo.<\/li>\n\n\n\n<li><strong>Nezjavn\u00e9 hodnoty<\/strong> (napr. pou\u017eit\u00e9 predmety) sa m\u00f4\u017eu odhadn\u00fa\u0165 \u2013 znaleck\u00fd posudok nie je potrebn\u00fd.<\/li>\n\n\n\n<li>Aj pri podnikoch alebo obchodn\u00fdch podieloch posta\u010duje odhad be\u017enej hodnoty, ocenenie podniku nie je potrebn\u00e9.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Lehoty a postupy<\/h3>\n\n<p class=\"wp-block-paragraph\">Ozn\u00e1menie mus\u00ed by\u0165 vykonan\u00e9 <strong>do troch mesiacov<\/strong>. Rozhoduj\u00face je nadobudnutie, ktor\u00fdm sa po prv\u00fdkr\u00e1t prekro\u010d\u00ed limit hodnoty.<br\/>Ozn\u00e1menie sa v z\u00e1sade pod\u00e1va prostredn\u00edctvom <a href=\"https:\/\/finanzonline.bmf.gv.at\/fon\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>FinanzOnline<\/strong> <\/a>(<a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=121a&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 121a BAO<\/a>). <\/p>\n\n<h2 class=\"wp-block-heading\">V\u00fdnimky z oznamovacej povinnosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Nie ka\u017ed\u00e9 darovanie mus\u00ed by\u0165 nahl\u00e1sen\u00e9. V\u00fdnimky zah\u0155\u0148aj\u00fa najm\u00e4: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>be\u017en\u00e9 pr\u00edle\u017eitostn\u00e9 dary (napr. narodeninov\u00e9 alebo maturitn\u00e9 dary do 1 000 \u20ac ro\u010dne)<\/li>\n\n\n\n<li>dom\u00e1ce potreby, oble\u010denie a predmety dennej potreby<\/li>\n\n\n\n<li>dary na b\u00fdvanie medzi man\u017eelmi do ur\u010ditej ve\u013ekosti bytu<\/li>\n\n\n\n<li>dary neziskov\u00fdm organiz\u00e1ci\u00e1m<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pre nehnute\u013enosti neexistuje samostatn\u00e1 oznamovacia povinnos\u0165, preto\u017ee da\u0148ov\u00fd \u00farad o nich automaticky z\u00edskava inform\u00e1cie prostredn\u00edctvom dane z prevodu nehnute\u013enost\u00ed.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Okruh os\u00f4b podliehaj\u00facich oznamovacej povinnosti<\/h3>\n\n<p class=\"wp-block-paragraph\">K ozn\u00e1meniu s\u00fa povinn\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Darca a obdarovan\u00fd,<\/li>\n\n\n\n<li>Za\u0165a\u017een\u00fd pri \u00fa\u010delov\u00fdch daroch,<\/li>\n\n\n\n<li>ako aj not\u00e1ri alebo pr\u00e1vnici, ak sa podie\u013eaj\u00fa na darovan\u00ed.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Posta\u010duje, ak jedna z povinn\u00fdch os\u00f4b pod\u00e1 ozn\u00e1menie v\u010das, \u010d\u00edm zanik\u00e1 oznamovacia povinnos\u0165 ostatn\u00fdch.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sankcie pri poru\u0161eniach<\/h2>\n\n<p class=\"wp-block-paragraph\">Ak sa ozn\u00e1menie nepod\u00e1, m\u00f4\u017ee d\u00f4js\u0165 k <strong>obr\u00e1teniu d\u00f4kazn\u00e9ho bremena<\/strong>: da\u0148ov\u00fd \u00farad potom predpoklad\u00e1, \u017ee ne\u0161lo o dar, a dotknut\u00e1 osoba mus\u00ed preuk\u00e1za\u0165 opak.<br\/>Pri \u00famyselnom nepodan\u00ed ozn\u00e1menia hroz\u00ed <strong>pokuta a\u017e do v\u00fd\u0161ky 10 % be\u017enej hodnoty<\/strong> daru.<br\/> <strong>Dobrovo\u013en\u00e9 ozn\u00e1menie<\/strong> do jedn\u00e9ho roka po uplynut\u00ed trojmesa\u010dnej lehoty m\u00e1 oslobodzuj\u00faci \u00fa\u010dinok od trestu, ak sa zme\u0161kan\u00e9 ozn\u00e1menie dodato\u010dne pod\u00e1.<\/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\">\u201eGerade bei gr\u00f6\u00dferen Verm\u00f6gens\u00fcbertragungen ist die fristgerechte Meldung entscheidend, um Strafen und Beweislastumkehr sicher zu vermeiden.\u201c<\/span>\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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e v\u00fdhody s pr\u00e1vnou podporou<\/h2>\n\n<p class=\"wp-block-paragraph\">Na\u0161a \u0161pecializovan\u00e1 advok\u00e1tska kancel\u00e1ria v\u010das pln\u00ed v\u0161etky povinnosti, prec\u00edzne vypo\u010d\u00edtava da\u0148ov\u00e9 d\u00f4sledky a navrhuje zmluvy tak, aby boli va\u0161e z\u00e1ujmy \u010do najlep\u0161ie chr\u00e1nen\u00e9. Sprev\u00e1dzame v\u00e1s cel\u00fdm procesom, od po\u010diato\u010dnej anal\u00fdzy a\u017e po realiz\u00e1ciu, a zabezpe\u010dujeme, aby ste nezme\u0161kali \u017eiadne lehoty ani oznamovacie povinnosti. <\/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-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\">Existuje v Rak\u00fasku e\u0161te darovacia da\u0148?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nie. Od roku 2008 u\u017e v Rak\u00fasku neexistuje darovacia da\u0148. Napriek tomu musia by\u0165 ur\u010dit\u00e9 dary nahl\u00e1sen\u00e9 da\u0148ov\u00e9mu \u00faradu a pri nehnute\u013enostiach vznik\u00e1 da\u0148 z prevodu nehnute\u013enost\u00ed.  <\/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\">Kedy je potrebn\u00e9 nahl\u00e1si\u0165 dar da\u0148ov\u00e9mu \u00faradu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ozn\u00e1menie je potrebn\u00e9, ak hnute\u013en\u00fd majetok ako hotovos\u0165, \u0161perky alebo obchodn\u00e9 podiely prekro\u010d\u00ed hodnotu 15 000 \u20ac do piatich rokov. Pri daroch medzi pr\u00edbuzn\u00fdmi plat\u00ed limit 50 000 \u20ac ro\u010dne. <\/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\">Ktor\u00e9 dary s\u00fa osloboden\u00e9 od oznamovacej povinnosti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Osloboden\u00e9 s\u00fa be\u017en\u00e9 pr\u00edle\u017eitostn\u00e9 dary do 1 000 \u20ac (napr. narodeniny, svadby), dom\u00e1ce potreby, oble\u010denie, ur\u010dit\u00e9 dary na b\u00fdvanie medzi man\u017eelmi, ako aj dary neziskov\u00fdm organiz\u00e1ci\u00e1m.<\/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\">Je potrebn\u00e9 nahlasova\u0165 darovanie nehnute\u013enost\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nie. Pozemky nepodliehaj\u00fa oznamovacej povinnosti pod\u013ea z\u00e1kona o oznamovan\u00ed darov, preto\u017ee da\u0148ov\u00fd \u00farad ich automaticky eviduje prostredn\u00edctvom dane z prevodu nehnute\u013enost\u00ed. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e2a9c51f \" 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 sankcie hrozia pri nenahl\u00e1sen\u00ed daru?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kto nenahl\u00e1si dar podliehaj\u00faci oznamovacej povinnosti, riskuje pokutu a\u017e do v\u00fd\u0161ky 10 % be\u017enej hodnoty. Okrem toho m\u00f4\u017ee nasta\u0165 obr\u00e1tenie d\u00f4kazn\u00e9ho bremena. Dobrovo\u013en\u00e9 ozn\u00e1menie do jedn\u00e9ho roka m\u00f4\u017ee ma\u0165 oslobodzuj\u00faci \u00fa\u010dinok od trestu.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Darovacia da\u0148 Darovacia da\u0148 bola v Rak\u00fasku po desa\u0165ro\u010dia n\u00e1strojom zda\u0148ovania, ke\u010f sa majetok bezodplatne prev\u00e1dzal z jednej osoby na druh\u00fa. Mala zabezpe\u010di\u0165, aby aj bezodplatn\u00e9 prevody pe\u0148az\u00ed, nehnute\u013enost\u00ed alebo &#8230;","protected":false},"author":25,"featured_media":48640,"parent":43404,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[758],"tags":[],"class_list":["post-48638","page","type-page","status-publish","has-post-thumbnail","hentry","category-dedicske-pravo-zabezpecenie"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/sk\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Darovacia da\u0148 Darovacia da\u0148 bola v Rak\u00fasku po desa\u0165ro\u010dia n\u00e1strojom zda\u0148ovania, ke\u010f sa majetok bezodplatne prev\u00e1dzal z jednej osoby na druh\u00fa. Mala zabezpe\u010di\u0165, aby aj bezodplatn\u00e9 prevody pe\u0148az\u00ed, nehnute\u013enost\u00ed alebo ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/48638","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/comments?post=48638"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/48638\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/43404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media\/48640"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=48638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=48638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=48638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}