{"id":48007,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/nepremicninsko-pravo\/davek-na-promet-nepremicnin\/"},"modified":"2025-11-25T14:18:57","modified_gmt":"2025-11-25T13:18:57","slug":"davek-na-promet-nepremicnin","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sl\/nepremicninsko-pravo\/davek-na-promet-nepremicnin\/","title":{"rendered":"Davek na promet nepremi\u010dnin"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Davek na promet nepremi\u010dnin<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Davek na promet nepremi\u010dnin<\/a><\/li><li><a href=\"#h-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Predmet davka na promet nepremi\u010dnin<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Pridobitni posli<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Dav\u010dne oprostitve pri nakupu nepremi\u010dnin<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Prenos stanovanja med partnerjema<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Bagatelna meja<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Spodbujanje nepridobitnih, dobrodelnih in cerkvenih namenov<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Stvarna delitev<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Uradni poseg<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Dav\u010dna osnova<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Davek na promet nepremi\u010dnin in vpisna taksa<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Dav\u010dna obveznost in dav\u010dni zavezanec<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Pla\u010dilo davka na promet nepremi\u010dnin<\/a><ul><li><a href=\"#h-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Potrdilo o neopore\u010dnosti po 160. \u010dlenu BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e prednosti z odvetni\u0161ko pomo\u010djo<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Pogosto zastavljena vpra\u0161anja \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Davek na promet nepremi\u010dnin<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri nakupu zemlji\u0161\u010da ali nepremi\u010dnine v Avstriji nastane obveznost pla\u010dila davka na promet nepremi\u010dnin. Ta dav\u010dna obveznost ne zadeva le klasi\u010dnih kupoprodajnih pogodb, temve\u010d tudi neodpla\u010dne prenose, kot so darila in dedi\u0161\u010dine. <\/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\">De <strong>davek na promet nepremi\u010dnin (GrESt)<\/strong> je enkraten davek, ki nastane pri vsaki pridobitvi doma\u010dih zemlji\u0161\u010d.<\/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=\"Vse o davku na promet nepremi\u010dnin v Avstriji: dav\u010dne stopnje, dav\u010dne olaj\u0161ave, oprostitve & nasveti za pravno varno izvedbo z odvetnikom.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Predmet davka na promet nepremi\u010dnin<\/h2>\n\n<p class=\"wp-block-paragraph\">Davek na promet nepremi\u010dnin po <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">2. \u010dlenu GrEStG<\/a> zajema izklju\u010dno pridobitev <strong>doma\u010dih zemlji\u0161\u010d<\/strong>, vklju\u010dno z njihovimi <strong>civilnopravnimi dodatki<\/strong>. Pod to se razume zlasti: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zemlji\u0161\u010de<\/li>\n\n\n\n<li>Stavbe<\/li>\n\n\n\n<li>Prirastki in pripadnosti<\/li>\n\n\n\n<li>Stavbne pravice<\/li>\n\n\n\n<li>Superedifikati<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K zemlji\u0161\u010du ne spadajo:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Stroji in tehni\u010dne naprave, ki pripadajo obratu <\/li>\n\n\n\n<li>Drugi premi\u010dni inventar<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Pridobitni posli<\/h2>\n\n<p class=\"wp-block-paragraph\">Davku na promet nepremi\u010dnin je podvr\u017eena odpla\u010dna ali neodpla\u010dna pridobitev doma\u010dih zemlji\u0161\u010d. <\/p>\n\n<p class=\"wp-block-paragraph\">Sem spadajo zlasti naslednji pridobitni posli:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pridobitev lastnine z nakupom, zamenjavo, dedovanjem, nujnim dele\u017eem ali priposestvovanjem<\/li>\n\n\n\n<li>Pridobitev ekonomske razpolagalne mo\u010di, npr. fiduciarno razmerje<\/li>\n\n\n\n<li>Pridobitni posli v zvezi z osebnimi in kapitalskimi dru\u017ebami<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Poleg tega pa zakon pozna dva posebna dejanska stanja, ki sta relevantna izklju\u010dno pri <strong>podjetni\u0161kih strukturah<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/sl\/nepremicninsko-pravo\/davek-na-promet-nepremicnin-za-podjetja\/\">davek na promet nepremi\u010dnin za podjetja<\/a>.<\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Brezpla\u010den uvodni posvet\"><span class=\"mr-cta-link-normal\">Izberite \u017eeleni termin:<\/span><span class=\"mr-cta-link-bold\">Brezpla\u010den uvodni posvet<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-beim-immobilienkauf\">Dav\u010dne oprostitve pri nakupu nepremi\u010dnin<\/h2>\n\n<p class=\"wp-block-paragraph\">Zakon o davku na promet nepremi\u010dnin pozna \u0161tevilne oprostitve. Opro\u0161\u010deni so naslednji pridobitni posli: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Prenos stanovanja med partnerjema<\/h3>\n\n<p class=\"wp-block-paragraph\">Zakonski ali registrirani partnerji imajo pri skupni pridobitvi ali dedovanju stanovanja korist od dav\u010dne olaj\u0161ave za 150 m\u00b2 bivalne povr\u0161ine. Za to je treba upo\u0161tevati dolo\u010dena pravila glede prebivali\u0161\u010da in uporabe. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Bagatelna meja<\/h3>\n\n<p class=\"wp-block-paragraph\">Davek ne nastane, \u010de je dav\u010dna osnova pod 1.100 \u20ac. Pri dolo\u010denih delitvah zemlji\u0161\u010d velja meja 2.000 \u20ac. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Spodbujanje nepridobitnih, dobrodelnih in cerkvenih namenov<\/h3>\n\n<p class=\"wp-block-paragraph\">Neodpla\u010dni prenosi na nepridobitne, dobrodelne ali cerkvene ustanove so opro\u0161\u010deni. Tudi prenosi, ki so posledica uradnega ukrepa za prostorsko na\u010drtovanje ali urejanje stavbnih zemlji\u0161\u010d, so opro\u0161\u010deni davka, vendar le, \u010de niso bili prostovoljno dogovorjeni. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Stvarna delitev<\/h3>\n\n<p class=\"wp-block-paragraph\">Tudi pri stvarni delitvi, torej razdelitvi skupnega zemlji\u0161\u010da na posamezno lastnino, je lahko prisotna oprostitev. Pogoj je, da vsak solastnik prejme le vrednost, ki ustreza njegovemu prvotnemu dele\u017eu. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Uradni poseg<\/h3>\n\n<p class=\"wp-block-paragraph\">\u010ce se zemlji\u0161\u010de prenese z razlastitvijo ali za prepre\u010ditev uradnega posega, prav tako ne nastane davek.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Dav\u010dna osnova<\/h2>\n\n<p class=\"wp-block-paragraph\">Dav\u010dna osnova davka na promet nepremi\u010dnin se dolo\u010da glede na to, kak\u0161na <strong>vrsta zemlji\u0161\u010da<\/strong> se prena\u0161a in v kak\u0161ni <strong>pravni ali ekonomski povezavi<\/strong> je pridobitni posel. Na\u010deloma se davek izra\u010duna glede na <strong>protidajatev<\/strong>, torej glede na to, kar se dejansko porabi za zemlji\u0161\u010de. <\/p>\n\n<p class=\"wp-block-paragraph\">V dolo\u010denih primerih pa se ne uporablja <strong>protidajatev<\/strong>, temve\u010d <strong>vrednost zemlji\u0161\u010da<\/strong> ali <strong>enotna vrednost<\/strong>, zlasti pri prenosih v dru\u017einskem krogu ali pri neodpla\u010dnih poslih, kot so dedovanje ali prenos nujnega dele\u017ea. <strong>Enotna vrednost<\/strong> se kot dav\u010dna osnova uporablja <strong>izklju\u010dno pri kmetijskih in gozdnih zemlji\u0161\u010dih<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">\u010ce zemlji\u0161\u010de spada v premo\u017eenje <strong>nepremi\u010dninske dru\u017ebe<\/strong>, je obvezno uporabiti <strong>splo\u0161no vrednost<\/strong> kot dav\u010dno osnovo. To je treba dokazati z izvedenskim mnenjem ali primerljivimi dokazili. <\/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\">Davek na promet nepremi\u010dnin in vpisna taksa<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri nakupu nepremi\u010dnine praviloma nastane <strong>davek na promet nepremi\u010dnin v vi\u0161ini 3.5% kupnine<\/strong>. \u010ce se pridobitev opravi med <strong>bli\u017enjimi sorodniki<\/strong>, se dav\u010dna stopnja zni\u017ea na <strong>2%<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Poleg davka na promet nepremi\u010dnin je pri <strong>vpisu lastninske pravice v zemlji\u0161ko knjigo<\/strong> treba pla\u010dati <strong>vpisno takso v vi\u0161ini 1.1% kupnine<\/strong>. Ta tako imenovana vpisna taksa zapade skupaj z vpisom in je obvezna. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Dav\u010dna obveznost in dav\u010dni zavezanec<\/h2>\n\n<p class=\"wp-block-paragraph\">Davek na promet nepremi\u010dnin nastane, takoj ko pogodbene stranke pravno veljavno zaklju\u010dijo pridobitev. Dav\u010dni zavezanci so na\u010deloma vse osebe, vpletene v pridobitni posel, to sta praviloma kupec in prodajalec. <\/p>\n\n<p class=\"wp-block-paragraph\">Poleg obi\u010dajnega primera sklenitve pogodbe Zakon o davku na promet nepremi\u010dnin ureja tudi <strong>posebne izjeme<\/strong>, na primer pri dedi\u0161\u010dinah, volilih ali darilih za primer smrti. V teh primerih nastane dav\u010dna obveznost ob druga\u010dnem \u010dasu. <\/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\">Pla\u010dilo davka na promet nepremi\u010dnin<\/h2>\n\n<p class=\"wp-block-paragraph\">Davek na promet nepremi\u010dnin se pla\u010da bodisi z <strong>samoprijavo<\/strong> bodisi z <strong>dav\u010dno napovedjo<\/strong>. Obe mo\u017enosti mora izvesti odvetnik ali notar. <\/p>\n\n<p class=\"wp-block-paragraph\">De <strong>samoprijava<\/strong> ponuja <strong>prednost<\/strong>, da bistveno <strong>pospe\u0161i<\/strong> pridobitev zemlji\u0161\u010da. Prek zastopnika strank se ne izvede le <strong>prijava in pla\u010dilo<\/strong> davka preko FinanzOnline, temve\u010d tudi <strong>preverjanje<\/strong>, katera dav\u010dna stopnja velja, ali je oprostitev mo\u017ena in katera dav\u010dna osnova se uporablja v posameznem primeru. <\/p>\n\n<p class=\"wp-block-paragraph\">Pravo\u010dasno in pravilno pla\u010dilo je pogoj za vpis v zemlji\u0161ko knjigo. Brez njega se lastninska pravica ne more prenesti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Potrdilo o neopore\u010dnosti po 160. \u010dlenu BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Finan\u010dni urad izda <strong>potrdilo o neopore\u010dnosti<\/strong> v skladu z <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>. S tem finan\u010dni urad potrjuje, da je bil davek na promet nepremi\u010dnin v celoti in pravilno pla\u010dan ali da tak\u0161en davek ne nastane. <\/p>\n\n<p class=\"wp-block-paragraph\">To potrdilo je pogoj za to, da <strong>zemlji\u0161koknji\u017eno sodi\u0161\u010de vpi\u0161e prenos lastni\u0161tva<\/strong>. Brez tega potrdila se zemlji\u0161koknji\u017eni postopek prekine. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti z odvetni\u0161ko pomo\u010djo<\/h2>\n\n<p class=\"wp-block-paragraph\">Davek na promet nepremi\u010dnin se na prvi pogled zdi jasno urejen, vendar se v praksi izka\u017ee, da majhne napake hitro vodijo do nepotrebne dav\u010dne obremenitve ali zamud pri zemlji\u0161ki knjigi. Zgodnje pravno svetovanje zagotavlja varnost. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Brezpla\u010den uvodni posvet\"><span class=\"mr-cta-link-normal\">Izberite \u017eeleni termin:<\/span><span class=\"mr-cta-link-bold\">Brezpla\u010den uvodni posvet<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Pogosto zastavljena vpra\u0161anja \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\">Kdaj nastane davek na promet nepremi\u010dnin?<\/span><\/div><div class=\"uagb-faq-content\"><p>Davek na promet nepremi\u010dnin nastane, ko v Avstriji pridobite lastni\u0161tvo nad zemlji\u0161\u010dem, na primer z nakupom, darilom, dedovanjem ali zamenjavo.<\/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\">Koliko zna\u0161a davek na promet nepremi\u010dnin pri nakupu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pri odpla\u010dni pridobitvi zna\u0161a davek 3.5% kupnine.<\/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\">Kdaj se uporabi vrednost zemlji\u0161\u010da namesto kupnine?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u010ce ni ali je le majhna protidajatev, na primer pri darilu ali prenosu v dru\u017einskem krogu, se upo\u0161teva vrednost zemlji\u0161\u010da.<\/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\">Kaj velja za kmetijska in gozdna zemlji\u0161\u010da?<\/span><\/div><div class=\"uagb-faq-content\"><p>V teh primerih se kot dav\u010dna osnova uporablja enotna vrednost, ne pa vrednost zemlji\u0161\u010da.<\/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\">Kaj se zgodi, \u010de davka ne pla\u010dam pravo\u010dasno?<\/span><\/div><div class=\"uagb-faq-content\"><p>Brez dokazila o pla\u010dilu davka se lastninska pravica ne vpi\u0161e v zemlji\u0161ko knjigo.<\/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\">Kdaj zapade davek?<\/span><\/div><div class=\"uagb-faq-content\"><p>Takoj po podpisu pogodbe, saj se s tem uresni\u010di pridobitni posel.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Davek na promet nepremi\u010dnin Pri nakupu zemlji\u0161\u010da ali nepremi\u010dnine v Avstriji nastane obveznost pla\u010dila davka na promet nepremi\u010dnin. Ta dav\u010dna obveznost ne zadeva le klasi\u010dnih kupoprodajnih pogodb, temve\u010d tudi neodpla\u010dne &#8230;","protected":false},"author":24,"featured_media":48009,"parent":42024,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[733,789],"tags":[],"class_list":["post-48007","page","type-page","status-publish","has-post-thumbnail","hentry","category-nepremicninsko-pravo","category-pravo"],"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\/sl\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Davek na promet nepremi\u010dnin Pri nakupu zemlji\u0161\u010da ali nepremi\u010dnine v Avstriji nastane obveznost pla\u010dila davka na promet nepremi\u010dnin. Ta dav\u010dna obveznost ne zadeva le klasi\u010dnih kupoprodajnih pogodb, temve\u010d tudi neodpla\u010dne ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/comments?post=48007"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48007\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/42024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media\/48009"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media?parent=48007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/categories?post=48007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/tags?post=48007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}