{"id":48484,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedno-pravo-predhodno-varovanje\/davek-na-dobicek-iz-nepremicnin-pri-dedovanju\/"},"modified":"2025-11-25T14:24:58","modified_gmt":"2025-11-25T13:24:58","slug":"davek-na-dobicek-iz-nepremicnin-pri-dedovanju","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sl\/dedno-pravo-predhodno-varovanje\/davek-na-dobicek-iz-nepremicnin-pri-dedovanju\/","title":{"rendered":"Davek na dobi\u010dek iz nepremi\u010dnin pri dedovanju"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Davek na dobi\u010dek iz nepremi\u010dnin<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Davek na dobi\u010dek iz nepremi\u010dnin<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">Izjeme od davka na dobi\u010dek iz nepremi\u010dnin<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">Darovanja in njihove dav\u010dne posledice<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">Davek na dobi\u010dek iz nepremi\u010dnin v primeru dedovanja<\/a><\/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-immobilienertragsteuer\">Davek na dobi\u010dek iz nepremi\u010dnin<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Davek na dobi\u010dek iz nepremi\u010dnin (ImmoESt)<\/strong> se od leta 2012 obra\u010dunava pri dobi\u010dkih iz <strong>prodaje nepremi\u010dnin<\/strong>. ImmoESt velja samo za <g id=\"gid_2\">odpla\u010dne pridobitve in prenose<\/g>. Pri neodpla\u010dnih poslih, kot so dedovanja ali darovanja, se sprva ne obra\u010dunava, razen \u010de se nepremi\u010dnina kasneje proda.  <\/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\">Davek na dobi\u010dek iz nepremi\u010dnin je davek na dobi\u010dek, ki nastane pri prodaji zemlji\u0161\u010d ali nepremi\u010dnin v Avstriji. Obi\u010dajno zna\u0161a <strong>30%<\/strong> dose\u017eenega dobi\u010dka. <\/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\/ImmoESt-bei-Erbschaften-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"Davek na dobi\u010dek iz nepremi\u010dnin pri dedovanju & darovanju v Avstriji \u2013 Pravila, izjeme & pravna pomo\u010d enostavno razlo\u017eeno.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">Izjeme od davka na dobi\u010dek iz nepremi\u010dnin<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Oprostitev za glavno prebivali\u0161\u010de<\/li>\n\n\n\n<li>Oprostitev za graditelja<\/li>\n\n\n\n<li>Razlastitve<\/li>\n\n\n\n<li>Dolo\u010deni menjalni posli<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">Natan\u010dnej\u0161e informacije o izjemah od davka na dobi\u010dek iz nepremi\u010dnin, dav\u010dni stopnji in pla\u010dilu davka najdete tukaj.<\/a><\/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 und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">Darovanja in njihove dav\u010dne posledice<\/h2>\n\n<p class=\"wp-block-paragraph\">\u010ce je zemlji\u0161\u010de podarjeno, gre za <strong>neodpla\u010den posel<\/strong>. Ker darovalec ne prejme kupnine in s tem ne ustvari dobi\u010dka, se sprva zdi, da ni treba pla\u010dati davka. Vendar <strong>pozor<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kasnej\u0161a prodaja ali oddaja v najem<\/strong>: Takoj ko obdarjenec nepremi\u010dnino proda ali iz nje pridobi dohodek, lahko nastane <strong>davek na dobi\u010dek iz nepremi\u010dnin<\/strong>. Odlo\u010dilno je torej, ali z uporabo nastane gospodarski donos. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Me\u0161ano darovanje<\/strong>: Pogosto otroci izpla\u010dajo svojim bratom in sestram nadomestilo, \u010de zemlji\u0161\u010de prejme samo eden. \u010ce to pla\u010dilo presega <g id=\"gid_1\">50% vrednosti zemlji\u0161\u010da<\/g>, se posel dav\u010dno ne \u0161teje ve\u010d za \u010disto darovanje. V tem primeru se prenos obravnava kot prodaja in je treba pla\u010dati davek na dobi\u010dek iz nepremi\u010dnin.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">Davek na dobi\u010dek iz nepremi\u010dnin v primeru dedovanja<\/h2>\n\n<p class=\"wp-block-paragraph\">V primeru dedovanja veljajo podobna pravila kot pri darovanjih. Pogosto dedi\u010d prevzame nepremi\u010dnino in finan\u010dno izravna druge dedi\u010de. Ali pri tem nastane <strong>davek na dobi\u010dek iz nepremi\u010dnin<\/strong>, je odvisno predvsem od vrste izravnalnega pla\u010dila:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Izravnava iz zapu\u0161\u010dine<\/strong>: \u010ce je pla\u010dilo izvedeno neposredno iz podedovanega premo\u017eenja, govorimo o <strong>dav\u010dno nevtralni delitvi dedi\u0161\u010dine<\/strong>. V tem primeru ne nastane davek na dobi\u010dek iz nepremi\u010dnin. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Izravnava iz zasebnega premo\u017eenja<\/strong>: \u010ce upravi\u010deni dedi\u010d izpla\u010da odpravnino iz lastnega \u017eepa, je odvisno od <strong>dednega dele\u017ea<\/strong>, torej dele\u017ea, ki bi ga vsak prejel brez dogovora. \u010ce pla\u010dilo presega <strong>50% dednega dele\u017ea<\/strong>, se posel dav\u010dno \u0161teje za odpla\u010dnega in nastane davek na dobi\u010dek iz nepremi\u010dnin. <\/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 dobi\u010dek iz nepremi\u010dnin je kompleksna tema, zlasti ko gre za <strong>darovanja<\/strong> ali <strong>dedovanja<\/strong>. \u017de majhne razlike pri izravnalnih pla\u010dilih ali pri obravnavi zapu\u0161\u010dine odlo\u010dajo o tem, ali nastane dav\u010dna obveznost ali ne. <\/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-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-36d1cbb5 \" 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 dobi\u010dek iz nepremi\u010dnin pri dedovanju?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u010cisto dedovanje nepremi\u010dnine je opro\u0161\u010deno davka. Davek na dobi\u010dek iz nepremi\u010dnin nastane \u0161ele, ko se podedovana nepremi\u010dnina proda ali ko dedi\u010d izpla\u010da druge sodedi\u010de z <strong>izravnalnim pla\u010dilom iz zasebnega premo\u017eenja<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" 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\">Ali je treba pri darovanju pla\u010dati davek na dobi\u010dek iz nepremi\u010dnin?<\/span><\/div><div class=\"uagb-faq-content\"><p>Samo darovanje je opro\u0161\u010deno davka, saj ni pla\u010dana kupnina. Davek na dobi\u010dek iz nepremi\u010dnin pa nastane, \u010de obdarjenec nepremi\u010dnino kasneje proda ali iz nje pridobi dohodek. Pri <strong>me\u0161anem darovanju<\/strong> se dav\u010dna obveznost spro\u017ei, takoj ko pla\u010dilo presega <strong>50% vrednosti zemlji\u0161\u010da<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" 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\">Katere izjeme od davka na dobi\u010dek iz nepremi\u010dnin obstajajo v Avstriji?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dolo\u010deni primeri so opro\u0161\u010deni davka, med njimi <strong>oprostitev za glavno prebivali\u0161\u010de<\/strong>, <strong>oprostitev za graditelja<\/strong>, <strong>razlastitve<\/strong> ter dolo\u010deni <strong>menjalni posli<\/strong>. Ali velja izjema, je odvisno od posameznega primera in jo je treba individualno preveriti. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Davek na dobi\u010dek iz nepremi\u010dnin Davek na dobi\u010dek iz nepremi\u010dnin (ImmoESt) se od leta 2012 obra\u010dunava pri dobi\u010dkih iz prodaje nepremi\u010dnin. ImmoESt velja samo za odpla\u010dne pridobitve in prenose. Pri &#8230;","protected":false},"author":1,"featured_media":48486,"parent":43396,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[788],"tags":[],"class_list":["post-48484","page","type-page","status-publish","has-post-thumbnail","hentry","category-dedno-pravo-previdnost"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/sl\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Davek na dobi\u010dek iz nepremi\u010dnin Davek na dobi\u010dek iz nepremi\u010dnin (ImmoESt) se od leta 2012 obra\u010dunava pri dobi\u010dkih iz prodaje nepremi\u010dnin. ImmoESt velja samo za odpla\u010dne pridobitve in prenose. Pri ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48484","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/comments?post=48484"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48484\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/43396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media\/48486"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media?parent=48484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/categories?post=48484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/tags?post=48484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}