{"id":48670,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedicske-pravo-zabezpecenie\/zavetna-nadacia\/"},"modified":"2025-11-25T14:26:49","modified_gmt":"2025-11-25T13:26:49","slug":"zavetna-nadacia","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/dedicske-pravo-zabezpecenie\/zavetna-nadacia\/","title":{"rendered":"Z\u00e1vetn\u00e1 nad\u00e1cia"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Z\u00e1vetn\u00e1 nad\u00e1cia<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Z\u00e1vetn\u00e1 nad\u00e1cia<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Zriadenie z\u00e1vetnej nad\u00e1cie<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minim\u00e1lny obsah zakladate\u013eskej listiny<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">D\u00f4sledky pre opr\u00e1vnen\u00e9 osoby a dedi\u010dov<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonomick\u00e9 h\u013eadisko<\/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-stiftung-von-todes-wegen\">Z\u00e1vetn\u00e1 nad\u00e1cia<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1vetn\u00e1 nad\u00e1cia je osobitnou formou n\u00e1stupn\u00edctva majetku. Zostavite\u013e vo svojom z\u00e1vetnom opatren\u00ed ur\u010d\u00ed, \u017ee \u010das\u0165 alebo cel\u00fd jeho majetok bude venovan\u00fd nad\u00e1cii. T\u00e1to nad\u00e1cia nadob\u00fada \u00fa\u010dinnos\u0165 a\u017e po smrti zakladate\u013ea. Pravidelne ide o <strong>s\u00fakromn\u00fa nad\u00e1ciu v zmysle <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>z\u00e1kona o s\u00fakromn\u00fdch nad\u00e1ci\u00e1ch (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Zriadenie sa uskuto\u010d\u0148uje prostredn\u00edctvom <strong>z\u00e1vetn\u00e9ho vyhl\u00e1senia o zalo\u017een\u00ed nad\u00e1cie<\/strong>, ktor\u00e9 mus\u00ed by\u0165 vyhotoven\u00e9 vo forme not\u00e1rskej z\u00e1pisnice. Na rozdiel od nad\u00e1cie zriadenej za \u017eivota nevznik\u00e1 z\u00e1vetn\u00fdm vyhl\u00e1sen\u00edm \u017eiadna predbe\u017en\u00e1 nad\u00e1cia. Zriadenie je sk\u00f4r <strong>odkladne podmienen\u00e9<\/strong> smr\u0165ou zakladate\u013ea.  <\/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\">Z\u00e1vetn\u00e1 nad\u00e1cia znamen\u00e1, \u017ee zostavite\u013e vo svojom z\u00e1vete venuje majetok nad\u00e1cii, ktor\u00e1 vznikne a\u017e po jeho smrti.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Z\u00e1vetn\u00e1 nad\u00e1cia: Zriadenie z\u00e1vetom, da\u0148ov\u00e9 d\u00f4sledky a pr\u00e1vne spo\u013eahlivo vysvetlen\u00e9 zapo\u010d\u00edtanie povinn\u00e9ho dielu.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Zriadenie z\u00e1vetnej nad\u00e1cie<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00da\u010dinnos\u0165<\/strong>: Nad\u00e1cia nadob\u00fada pr\u00e1vnu subjektivitu a\u017e pr\u00edslu\u0161n\u00fdm \u00faradn\u00fdm alebo s\u00fadnym aktom (schv\u00e1len\u00edm, resp. z\u00e1pisom do obchodn\u00e9ho registra).<\/li>\n\n\n\n<li><strong>Z\u00e1vetom<\/strong>: Zostavite\u013e ustanov\u00ed nad\u00e1ciu za dedi\u010da alebo odkazovn\u00edka.<\/li>\n\n\n\n<li><strong>Form\u00e1lne n\u00e1le\u017eitosti<\/strong>: V pr\u00edpade s\u00fakromnej nad\u00e1cie je z\u00e1v\u00e4zne potrebn\u00e1 not\u00e1rska z\u00e1pisnica a taktie\u017e musia by\u0165 dodr\u017ean\u00e9 minim\u00e1lne n\u00e1le\u017eitosti zakladate\u013eskej listiny.<\/li>\n\n\n\n<li><strong>Osobitos\u0165<\/strong>: \u017diadna predbe\u017en\u00e1 nad\u00e1cia, ale odkladacia podmienka smr\u0165ou.<\/li>\n<\/ul>\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 Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Minim\u00e1lny obsah zakladate\u013eskej listiny<\/h2>\n\n<p class=\"wp-block-paragraph\">Z\u00e1vetn\u00e9 opatrenie mus\u00ed obsahova\u0165 najm\u00e4 tieto body:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Venovanie majetku<\/strong> <\/li>\n\n\n\n<li><strong>\u00da\u010del nad\u00e1cie<\/strong> <\/li>\n\n\n\n<li><strong>Opr\u00e1vnen\u00e9 osoby<\/strong>: bu\u010f konkr\u00e9tne osoby alebo org\u00e1n, ktor\u00fd ich ur\u010d\u00ed; odpad\u00e1, ak je opr\u00e1vnen\u00e1 verejnos\u0165. <\/li>\n\n\n\n<li><strong>N\u00e1zov a s\u00eddlo<\/strong> s\u00fakromnej nad\u00e1cie. <\/li>\n\n\n\n<li><strong>\u00dadaje o zakladate\u013eovi<\/strong>: Meno, adresa, d\u00e1tum narodenia.<\/li>\n\n\n\n<li><strong>Ur\u010denie trvania<\/strong>: Zriadenie na dobu ur\u010dit\u00fa alebo neur\u010dit\u00fa.<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e9 aspekty<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri prevode majetku na s\u00fakromn\u00fa nad\u00e1ciu je potrebn\u00e9 zoh\u013eadni\u0165 r\u00f4zne da\u0148ov\u00e9 d\u00f4sledky. V z\u00e1sade je ka\u017ed\u00e9 bezodplatn\u00e9 plnenie za\u0165a\u017een\u00e9 <strong>vstupnou da\u0148ou z nad\u00e1cie vo v\u00fd\u0161ke 2,5 %<\/strong>. Ak d\u00f4jde k vkladu nehnute\u013enost\u00ed, vznik\u00e1 dodato\u010dne <g id=\"gid_1\">da\u0148 z prevodu nehnute\u013enost\u00ed vo v\u00fd\u0161ke 3,5 %<\/g> a <g id=\"gid_2\">poplatok za z\u00e1pis do katastra nehnute\u013enost\u00ed vo v\u00fd\u0161ke 1,1 %<\/g>. Za ur\u010dit\u00fdch podmienok v\u0161ak m\u00f4\u017ee by\u0165 za\u0165a\u017eenie v\u00fdrazne vy\u0161\u0161ie: Ak neexistuje nad\u00e1cia porovnate\u013en\u00e1 so z\u00e1konom o s\u00fakromn\u00fdch nad\u00e1ci\u00e1ch alebo ak platia \u0161peci\u00e1lne v\u00fdnimky, poplatok je <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00f4le\u017eit\u00e1 v\u00fdnimka plat\u00ed pre <strong>kapit\u00e1lov\u00fd majetok s kone\u010dnou da\u0148ou<\/strong>, ktor\u00fd je venovan\u00fd s\u00fakromnej nad\u00e1cii zo z\u00e1vetu. Ten je osloboden\u00fd od vstupnej dane z nad\u00e1cie. Pod oslobodenie od dane v\u0161ak nespadaj\u00fa <strong>podielov\u00e9 \u00fa\u010dasti na kapit\u00e1lov\u00fdch spolo\u010dnostiach<\/strong>, pokia\u013e sa na s\u00favisiace pr\u00edjmy uplat\u0148uje osobitn\u00e1 sadzba dane vo v\u00fd\u0161ke 27,5 %.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pre zakladate\u013eky a zakladate\u013eov to znamen\u00e1, \u017ee o da\u0148ovom za\u0165a\u017een\u00ed rozhoduje tak druh, ako aj zlo\u017eenie venovan\u00e9ho majetku. Starostliv\u00e9 pr\u00e1vne a da\u0148ov\u00e9 pl\u00e1novanie je preto nevyhnutn\u00e9 na \u010do najlep\u0161ie dosiahnutie \u017eelan\u00e9ho \u00fa\u010delu nad\u00e1cie. <\/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-auswirkungen-fur-begunstigte-und-erben\">D\u00f4sledky pre opr\u00e1vnen\u00e9 osoby a dedi\u010dov<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u017diadne dvojit\u00e9 zapo\u010d\u00edtanie<\/strong>: Nezoh\u013ead\u0148uje sa dvojmo, \u010di bol majetok venovan\u00fd nad\u00e1cii alebo \u010di bolo s\u00fa\u010dasne udelen\u00e9 postavenie opr\u00e1vnenej osoby. Rozhoduj\u00faci je len skuto\u010dne venovan\u00fd majetok. <\/li>\n\n\n\n<li><strong>V\u00fdplaty<\/strong>: V\u0161etky v\u00fdplaty, ktor\u00e9 opr\u00e1vnen\u00e1 osoba dostala do smrti zostavite\u013ea a ktor\u00e9 e\u0161te dostane po smrti, sa musia pripo\u010d\u00edta\u0165.<\/li>\n\n\n\n<li><strong>Neistota pri bud\u00facich v\u00fdplat\u00e1ch<\/strong>: Osoby opr\u00e1vnen\u00e9 na povinn\u00fd diel si musia necha\u0165 zapo\u010d\u00edta\u0165 aj odhadovan\u00e9 bud\u00face v\u00fdplaty, aj ke\u010f tieto nie s\u00fa pr\u00e1vne vym\u00e1hate\u013en\u00e9.<\/li>\n<\/ul>\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 der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">Ekonomick\u00e9 h\u013eadisko<\/h2>\n\n<p class=\"wp-block-paragraph\">Okrem klasick\u00fdch plnen\u00ed s\u00fakromnej nad\u00e1cii m\u00f4\u017eu pri v\u00fdpo\u010dte povinn\u00e9ho dielu zohr\u00e1va\u0165 \u00falohu aj ekonomick\u00e9 presuny majetku. Patria sem najm\u00e4 n\u00e1stupn\u00edcke ustanovenia v spolo\u010densk\u00fdch zmluv\u00e1ch, ktor\u00e9 zv\u00fdhod\u0148uj\u00fa ur\u010dit\u00e9 osoby, ako aj plnenia zahrani\u010dn\u00fdm nad\u00e1ci\u00e1m. S\u00fadna prax zah\u0155\u0148a aj porovnate\u013en\u00e9 usporiadania, pri ktor\u00fdch doch\u00e1dza k jednostrann\u00e9mu ekonomick\u00e9mu zv\u00fdhodneniu. Rozhoduj\u00face je v\u017edy ekonomick\u00e9 h\u013eadisko: Rozhoduj\u00faca nie je len form\u00e1lna \u0161trukt\u00fara prevodu majetku, ale aj jeho skuto\u010dn\u00fd vplyv na postavenie os\u00f4b opr\u00e1vnen\u00fdch na povinn\u00fd diel.   <\/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\">Zriadenie z\u00e1vetnej nad\u00e1cie je komplexn\u00e9 a spojen\u00e9 s mnoh\u00fdmi pr\u00e1vnymi a da\u0148ov\u00fdmi \u00faskaliami. U\u017e mal\u00e9 form\u00e1lne chyby m\u00f4\u017eu vies\u0165 k neplatnosti z\u00e1vetn\u00e9ho opatrenia. Rovnako m\u00f4\u017eu hrozi\u0165 da\u0148ov\u00e9 nev\u00fdhody, ak zriadenie alebo ur\u010denie \u00fa\u010delu nie je presne formulovan\u00e9.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160pecializovan\u00e1 advok\u00e1tska kancel\u00e1ria ako na\u0161a v\u00e1s podpor\u00ed pri tom,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>vykonan\u00ed <strong>pr\u00e1vne bezpe\u010dn\u00e9ho zriadenia<\/strong> nad\u00e1cie,<\/li>\n\n\n\n<li><strong>optimaliz\u00e1cii da\u0148ov\u00e9ho za\u0165a\u017eenia<\/strong>,<\/li>\n\n\n\n<li>zabezpe\u010den\u00ed <strong>\u017eiadan\u00e9ho \u00fa\u010delov\u00e9ho viazania<\/strong> majetku a<\/li>\n\n\n\n<li>z\u00e1pise nad\u00e1cie do v\u0161etk\u00fdch potrebn\u00fdch registrov.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u00fdm z\u00edskate istotu, \u017ee va\u0161a posledn\u00e1 v\u00f4\u013ea bude pr\u00e1vne a ekonomicky \u010do najlep\u0161ie realizovan\u00e1.<\/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-faqc1 \" 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 z\u00e1vetn\u00e1 nad\u00e1cia?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nad\u00e1cia nadob\u00fada pr\u00e1vnu subjektivitu a\u017e smr\u0165ou zakladate\u013ea a n\u00e1sledn\u00fdm z\u00e1pisom do obchodn\u00e9ho registra, resp. schv\u00e1len\u00edm org\u00e1nom. Pred smr\u0165ou neexistuje \u017eiadna predbe\u017en\u00e1 nad\u00e1cia. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" 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 \u00fadaje mus\u00ed obsahova\u0165 zakladate\u013esk\u00e1 listina nad\u00e1cie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Z\u00e1v\u00e4zne s\u00fa potrebn\u00e9 venovanie majetku, \u00fa\u010del nad\u00e1cie, opr\u00e1vnen\u00e9 osoby, n\u00e1zov a s\u00eddlo nad\u00e1cie, \u00fadaje o zakladate\u013eovi a ur\u010denie trvania.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" 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\">Ako sa zoh\u013ead\u0148uj\u00fa plnenia s\u00fakromnej nad\u00e1cii pri povinnom diele?<\/span><\/div><div class=\"uagb-faq-content\"><p>Od roku 2017 sa venovanie majetku a postavenie opr\u00e1vnenej osoby pova\u017euj\u00fa za darovania podliehaj\u00face zapo\u010d\u00edtaniu. Osoby opr\u00e1vnen\u00e9 na povinn\u00fd diel si musia necha\u0165 zapo\u010d\u00edta\u0165 v\u00fdplaty na svoj povinn\u00fd diel \u010dasovo neobmedzene. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" 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 dane vznikaj\u00fa pri prevode na nad\u00e1ciu?<\/span><\/div><div class=\"uagb-faq-content\"><p>V z\u00e1sade 2,5 % vstupn\u00e1 da\u0148 z nad\u00e1cie. Pri nehnute\u013enostiach dodato\u010dne 3,5 % da\u0148 z prevodu nehnute\u013enost\u00ed a 1,1 % poplatok za z\u00e1pis do katastra nehnute\u013enost\u00ed. V osobitn\u00fdch pr\u00edpadoch sa za\u0165a\u017eenie zvy\u0161uje na 25 %.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" 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\">Existuj\u00fa bezda\u0148ov\u00e9 plnenia nad\u00e1cii?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00c1no. Kapit\u00e1lov\u00fd majetok s kone\u010dnou da\u0148ou je osloboden\u00fd od dane, av\u0161ak v\u00fdnimkou s\u00fa podielov\u00e9 \u00fa\u010dasti na kapit\u00e1lov\u00fdch spolo\u010dnostiach, ak sa na pr\u00edjmy uplat\u0148uje osobitn\u00e1 sadzba dane vo v\u00fd\u0161ke 27,5 %. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" 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\">M\u00f4\u017ee z\u00e1vetn\u00e1 nad\u00e1cia vyl\u00fa\u010di\u0165 n\u00e1roky na povinn\u00fd diel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nie. Samotn\u00e1 nad\u00e1cia nie je vhodn\u00e1 na ob\u00eddenie n\u00e1rokov na povinn\u00fd diel. \u00da\u010dinn\u00e9 oddelenie sa d\u00e1 dosiahnu\u0165 len prostredn\u00edctvom vzdania sa povinn\u00e9ho dielu alebo osobitn\u00fdch dedi\u010dsk\u00fdch ustanoven\u00ed.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" 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 v\u00fdhody pon\u00faka z\u00e1vetn\u00e1 nad\u00e1cia?<\/span><\/div><div class=\"uagb-faq-content\"><p>Umo\u017e\u0148uje dlhodob\u00e9 zabezpe\u010denie rodinn\u00e9ho majetku, zaopatrenie pr\u00edbuzn\u00fdch, ako aj realiz\u00e1ciu charitat\u00edvnych alebo osobn\u00fdch \u00fa\u010delov naprie\u010d gener\u00e1ciami.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" 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 m\u00f4\u017ee zriadi\u0165 z\u00e1vetn\u00fa nad\u00e1ciu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Z\u00e1vetn\u00fa nad\u00e1ciu m\u00f4\u017ee zriadi\u0165 v\u00fdlu\u010dne fyzick\u00e1 osoba ako zakladate\u013e. Pri tejto forme je povolen\u00fd len jeden zakladate\u013e. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Z\u00e1vetn\u00e1 nad\u00e1cia Z\u00e1vetn\u00e1 nad\u00e1cia je osobitnou formou n\u00e1stupn\u00edctva majetku. Zostavite\u013e vo svojom z\u00e1vetnom opatren\u00ed ur\u010d\u00ed, \u017ee \u010das\u0165 alebo cel\u00fd jeho majetok bude venovan\u00fd nad\u00e1cii. T\u00e1to nad\u00e1cia nadob\u00fada \u00fa\u010dinnos\u0165 a\u017e po &#8230;","protected":false},"author":25,"featured_media":48673,"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-48670","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\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-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":"Z\u00e1vetn\u00e1 nad\u00e1cia Z\u00e1vetn\u00e1 nad\u00e1cia je osobitnou formou n\u00e1stupn\u00edctva majetku. Zostavite\u013e vo svojom z\u00e1vetnom opatren\u00ed ur\u010d\u00ed, \u017ee \u010das\u0165 alebo cel\u00fd jeho majetok bude venovan\u00fd nad\u00e1cii. 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