{"id":48631,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedno-pravo-predhodno-varovanje\/davek-na-darila\/"},"modified":"2025-11-25T14:26:26","modified_gmt":"2025-11-25T13:26:26","slug":"davek-na-darila","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sl\/dedno-pravo-predhodno-varovanje\/davek-na-darila\/","title":{"rendered":"Davek na darila"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Davek na darila<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Davek na darila<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Odprava davka na darila<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Davek na promet nepremi\u010dnin pri darovanju nepremi\u010dnin<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Obveznost prijave<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Premo\u017eenje, ki ga je treba prijaviti<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">Splo\u0161na obveznost prijave<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Povi\u0161ana meja za sorodnike<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Vrednotenje darila<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Krog oseb, zavezanih k prijavi<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sankcije ob kr\u0161itvah<\/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-schenkungssteuer\">Davek na darila<\/h2>\n\n<p class=\"wp-block-paragraph\">Davek na darila je bil v Avstriji desetletja instrument obdav\u010ditve, kadar se je premo\u017eenje brezpla\u010dno preneslo z ene osebe na drugo. Zagotavljati je moral, da so bili tudi brezpla\u010dni prenosi denarja, nepremi\u010dnin ali vrednostnih papirjev dav\u010dno evidentirani. Z 1. avgustom 2008 je bil davek na darila odpravljen. Kljub temu pa tudi danes obstajajo pomembne obveznosti, ki jih je treba upo\u0161tevati pri vsakem darilu.   <\/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 Avstriji davka na darila ni ve\u010d. Kljub temu pa lahko postanejo pomembne druge dajatve, kot sta davek na promet nepremi\u010dnin ali zakonska obveznost prijave. <\/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 Avstriji davka na darila ni ve\u010d. Vendar upo\u0161tevajte obveznosti prijave in davek na promet nepremi\u010dnin pri nepremi\u010dninah.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Odprava davka na darila<\/h2>\n\n<p class=\"wp-block-paragraph\">Od leta 2008 v Avstriji ni ve\u010d davka na darila. S tem so \u010dista denarna darila med star\u0161i in otroki ali med zakoncema na\u010deloma opro\u0161\u010dena davka. Ta razvoj razlikuje Avstrijo od mnogih drugih evropskih dr\u017eav, kjer davki na darila \u0161e vedno obstajajo. Kljub temu pa upravi\u010denci ne smejo domnevati, da vsak prenos premo\u017eenja ostane \u201edav\u010dno opro\u0161\u010den in brez posledic\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\">Davek na promet nepremi\u010dnin pri darovanju nepremi\u010dnin<\/h2>\n\n<p class=\"wp-block-paragraph\">Takoj ko nekdo podari nepremi\u010dnine, dav\u010dni urad zara\u010duna davek na promet nepremi\u010dnin in ga izra\u010duna po tako imenovani vrednosti zemlji\u0161\u010da.<\/p>\n\n<p class=\"wp-block-paragraph\">Dav\u010dni urad s tem dav\u010dno evidentira tudi brezpla\u010dne prenose nepremi\u010dnin in po potrebi dodatno zara\u010duna vpisne takse v zemlji\u0161ko knjigo.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/sl\/nepremicninsko-pravo\/davek-na-promet-nepremicnin\/\">Ve\u010d o davku na promet nepremi\u010dnin si preberite tukaj:<\/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-anzeigepflicht\">Obveznost prijave<\/h2>\n\n<p class=\"wp-block-paragraph\">Obveznost prijave velja samo za <strong>darila med \u017eivimi<\/strong> ter za <strong>namenske dodelitve med \u017eivimi<\/strong> (npr. \u010de je darilo vezano na dolo\u010deno breme).<br\/><strong>Niso zajeta<\/strong> darila za primer smrti in prenosi zemlji\u0161\u010d. Zemlji\u0161\u010da spadajo pod davek na promet nepremi\u010dnin, zato tam obstaja posebna obveznost prijave. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Premo\u017eenje, ki ga je treba prijaviti<\/h3>\n\n<p class=\"wp-block-paragraph\">Obveznost prijave obstaja zlasti pri:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Gotovina<\/li>\n\n\n\n<li>Kapitalske terjatve (hranilne knji\u017eice, obveznice, posojila)<\/li>\n\n\n\n<li>Dele\u017ei v kapitalskih in osebnih dru\u017ebah (d.o.o., d.d., d.n.o., k.d.)<\/li>\n\n\n\n<li>Udele\u017ebe kot tihi dru\u017ebeniki<\/li>\n\n\n\n<li>Podjetjih ali delih podjetij (vklj. s kmetijstvom in gozdarstvom)<\/li>\n\n\n\n<li>Premi\u010dnem premo\u017eenju, kot so vozila, nakit, dragi kamni, \u010dolni<\/li>\n\n\n\n<li>Nematerialnem premo\u017eenju, kot so avtorske pravice, koncesije, stanovanjske in u\u017eitne pravice ali darilni boni<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">Splo\u0161na obveznost prijave<\/h3>\n\n<p class=\"wp-block-paragraph\">Kdor podari tak\u0161no premo\u017eenje, ga mora prijaviti dav\u010dnemu uradu, takoj ko vrednost v petih letih dose\u017ee <strong>15.000 \u20ac<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Povi\u0161ana meja za sorodnike<\/h3>\n\n<p class=\"wp-block-paragraph\">Med bli\u017enjimi sorodniki (npr. star\u0161i, otroci, zakoncema, brati in sestrami, starimi star\u0161i, vnuki, strici, tetami, ne\u010daki, ne\u010dakinjami, bratranci, sestri\u010dnami, tasti in ta\u0161\u010dami, zunajzakonskimi partnerji skupaj z njihovimi otroki) je meja <strong>50.000 \u20ac letno<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Izra\u010dun se opravi za vsak par darovalec-obdarjenec. Ve\u010d daril iste osebe isti osebi je treba se\u0161teti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Vrednotenje darila<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>O\u010ditne vrednosti<\/strong>, kot so gotovina, delnice ali hranilne knji\u017eice, se navedejo neposredno.<\/li>\n\n\n\n<li><strong>Neocitne vrednosti<\/strong> (npr. rabljeni predmeti) se lahko ocenijo \u2013 izvedensko mnenje ni potrebno.<\/li>\n\n\n\n<li>Tudi pri podjetjih ali dru\u017ebenih dele\u017eih zadostuje ocena splo\u0161ne vrednosti, poslovna ocena ni potrebna.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Roki in postopki<\/h3>\n\n<p class=\"wp-block-paragraph\">Prijava mora biti opravljena <strong>v treh mesecih<\/strong>. Odlo\u010dilna je pridobitev, s katero je vrednostna meja prvi\u010d prese\u017eena.<br\/>Prijava se na\u010deloma opravi preko <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\">Izjeme od obveznosti prijave<\/h2>\n\n<p class=\"wp-block-paragraph\">Ni vsaka dodelitev obvezna za prijavo. Izjeme so zlasti: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>obi\u010dajna prilo\u017enostna darila (npr. rojstnodnevna ali maturitetna darila do 1.000 \u20ac letno)<\/li>\n\n\n\n<li>Gospodinjski predmeti, obla\u010dila in predmeti za vsakdanjo rabo<\/li>\n\n\n\n<li>Dodelitve za stanovanjske namene med zakoncema do dolo\u010dene velikosti stanovanja<\/li>\n\n\n\n<li>Dodelitve neprofitnim organizacijam<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Za nepremi\u010dnine ne obstaja posebna obveznost prijave, saj dav\u010dni urad \u017ee avtomati\u010dno pridobi podatke preko davka na promet nepremi\u010dnin.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Krog oseb, zavezanih k prijavi<\/h3>\n\n<p class=\"wp-block-paragraph\">K prijavi so zavezani:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Darovalec in obdarjenec,<\/li>\n\n\n\n<li>Zavezanec pri namenskih dodelitvah,<\/li>\n\n\n\n<li>ter notarji ali odvetniki, \u010de sodelujejo pri darilu.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Zadostuje, \u010de ena od zavezanih oseb pravo\u010dasno odda prijavo, s tem pa obveznost prijave za ostale odpade.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sankcije ob kr\u0161itvah<\/h2>\n\n<p class=\"wp-block-paragraph\">\u010ce prijava izostane, lahko pride do <strong>obrata dokaznega bremena<\/strong>: Dav\u010dni urad takrat domneva, da ne gre za darilo, in zadevna oseba mora dokazati nasprotno.<br\/>Pri namerni neprijavi grozi <strong>denarna kazen do 10 % splo\u0161ne vrednosti<\/strong> darila.<br\/> <strong>Samoprijava<\/strong> v enem letu po izteku trimese\u010dnega roka ima oprostilni u\u010dinek, \u010de se zamujena prijava naknadno opravi.<\/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=\"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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e prednosti z odvetni\u0161ko pomo\u010djo<\/h2>\n\n<p class=\"wp-block-paragraph\">Na\u0161a specializirana odvetni\u0161ka pisarna pravo\u010dasno izpolnjuje vse obveznosti, natan\u010dno izra\u010duna dav\u010dne posledice in oblikuje pogodbe tako, da so va\u0161i interesi kar najbolje za\u0161\u010diteni. Spremljamo vas skozi celoten proces, od prve analize do izvedbe, in zagotavljamo, da ne zamudite nobenih rokov ali obveznosti prijave. <\/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-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\">Ali v Avstriji \u0161e obstaja davek na darila?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Od leta 2008 v Avstriji ni ve\u010d davka na darila. Kljub temu pa je treba dolo\u010dena darila prijaviti dav\u010dnemu uradu, pri nepremi\u010dninah pa se pla\u010da davek na promet nepremi\u010dnin.  <\/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\">Kdaj je treba darilo prijaviti dav\u010dnemu uradu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prijava je potrebna, \u010de premi\u010dno premo\u017eenje, kot so gotovina, nakit ali dru\u017ebeni dele\u017ei, v petih letih prese\u017ee vrednost 15.000 \u20ac. Pri darilih med sorodniki velja meja 50.000 \u20ac letno. <\/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\">Katera darila so opro\u0161\u010dena obveznosti prijave?<\/span><\/div><div class=\"uagb-faq-content\"><p>Opro\u0161\u010dena so obi\u010dajna prilo\u017enostna darila do 1.000 \u20ac (npr. rojstni dnevi, poroke), gospodinjski predmeti, obla\u010dila, dolo\u010dene stanovanjske dodelitve med zakoncema ter darila neprofitnim organizacijam.<\/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\">Ali je treba prijaviti darila nepremi\u010dnin?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Zemlji\u0161\u010da niso obvezna za prijavo po zakonu o prijavi daril, saj jih dav\u010dni urad avtomati\u010dno evidentira preko davka na promet nepremi\u010dnin. <\/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\">Kak\u0161ne kazni grozijo ob neprijavi darila?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kdor ne prijavi darila, ki ga je treba prijaviti, tvega denarno kazen do 10 % splo\u0161ne vrednosti. Poleg tega lahko pride do obrata dokaznega bremena. Samoprijava v enem letu ima lahko oprostilni u\u010dinek.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Davek na darila Davek na darila je bil v Avstriji desetletja instrument obdav\u010ditve, kadar se je premo\u017eenje brezpla\u010dno preneslo z ene osebe na drugo. Zagotavljati je moral, da so bili &#8230;","protected":false},"author":25,"featured_media":48633,"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-48631","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\/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\/sl\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Davek na darila Davek na darila je bil v Avstriji desetletja instrument obdav\u010ditve, kadar se je premo\u017eenje brezpla\u010dno preneslo z ene osebe na drugo. Zagotavljati je moral, da so bili ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48631","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/comments?post=48631"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48631\/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\/48633"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media?parent=48631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/categories?post=48631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/tags?post=48631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}