{"id":48664,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedno-pravo-predhodno-varovanje\/ustanova-po-smrti\/"},"modified":"2025-11-25T14:26:49","modified_gmt":"2025-11-25T13:26:49","slug":"ustanova-po-smrti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sl\/dedno-pravo-predhodno-varovanje\/ustanova-po-smrti\/","title":{"rendered":"Ustanova po smrti"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Ustanova po smrti<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Ustanova po smrti<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Ustanovitev fundacije po smrti<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minimalna vsebina ustanovne listine<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Posledice za upravi\u010dence in dedi\u010de<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Gospodarski vidik<\/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-stiftung-von-todes-wegen\">Ustanova po smrti<\/h2>\n\n<p class=\"wp-block-paragraph\">Ustanova po smrti je posebna oblika prenosa premo\u017eenja. Zapustnik v svoji oporoki dolo\u010di, da se del ali celotno njegovo premo\u017eenje nameni ustanovi. Ta ustanova postane veljavna \u0161ele po smrti ustanovitelja. Obi\u010dajno gre za <strong>zasebno fundacijo v smislu <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Zakona o zasebnih fundacijah (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Ustanovitev se izvede z <strong>oporokno izjavo o ustanovitvi<\/strong>, ki mora biti sestavljena v obliki notarskega zapisa. V nasprotju z ustanovitvijo za \u010dasa \u017eivljenja z oporokno izjavo ne nastane predhodna ustanova. Ustanovitev je namre\u010d <strong>odlo\u017eno pogojena<\/strong> s smrtjo ustanovitelja.  <\/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\">Ustanova po smrti pomeni, da zapustnik v svoji oporoki nameni premo\u017eenje ustanovi, ki nastane \u0161ele po njegovi smrti.<\/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\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"Ustanova po smrti: Ustanovitev z oporoko, dav\u010dne posledice in v\u0161tetje v nujni dele\u017e, pravno varno pojasnjeno.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Ustanovitev fundacije po smrti<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Veljavnost<\/strong>: Ustanova postane pravno sposobna \u0161ele z ustreznim upravnim ali sodnim aktom (odobritev oziroma vpis v sodni register).<\/li>\n\n\n\n<li><strong>Z oporoko<\/strong>: Zapustnik dolo\u010di ustanovo kot dedinjo ali volilojemnico.<\/li>\n\n\n\n<li><strong>Formalnosti<\/strong>: Pri zasebni fundaciji je obvezen notarski zapis in upo\u0161tevati je treba tudi minimalno vsebino ustanovne listine.<\/li>\n\n\n\n<li><strong>Posebnost<\/strong>: Ni predhodne ustanove, temve\u010d odlo\u017eni pogoj s smrtjo.<\/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\">Minimalna vsebina ustanovne listine<\/h2>\n\n<p class=\"wp-block-paragraph\">Oporoka mora vsebovati zlasti naslednje to\u010dke:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Namenitev premo\u017eenja<\/strong> <\/li>\n\n\n\n<li><strong>Namen ustanove<\/strong> <\/li>\n\n\n\n<li><strong>Upravi\u010denci<\/strong>: bodisi dolo\u010dene osebe ali organ, ki jih dolo\u010di; odpade, \u010de je upravi\u010dena \u0161ir\u0161a javnost. <\/li>\n\n\n\n<li><strong>Ime in sede\u017e<\/strong> zasebne fundacije. <\/li>\n\n\n\n<li><strong>Podatki o ustanovitelju<\/strong>: ime, naslov, datum rojstva.<\/li>\n\n\n\n<li><strong>Dolo\u010ditev trajanja<\/strong>: Ustanovitev za dolo\u010den ali nedolo\u010den \u010das.<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Dav\u010dni vidiki<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri prenosu premo\u017eenja na zasebno fundacijo je treba upo\u0161tevati razli\u010dne dav\u010dne posledice. Na\u010deloma je vsaka neodpla\u010dna dodelitev obremenjena z <strong>vstopnim davkom za fundacije v vi\u0161ini 2,5 %<\/strong>. V primeru vnosa nepremi\u010dnin nastanejo dodatno <strong>davek na promet nepremi\u010dnin v vi\u0161ini 3,5 %<\/strong> ter <strong>pristojbina za vpis v zemlji\u0161ko knjigo v vi\u0161ini 1,1 %<\/strong>. Pod dolo\u010denimi pogoji pa je lahko obremenitev bistveno vi\u0161ja: \u010ce ni fundacije, primerljive z Zakonom o zasebnih fundacijah, ali \u010de veljajo posebne izjeme, zna\u0161a dajatev <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Pomembna izjema velja za <strong>kon\u010dno obdav\u010deno kapitalsko premo\u017eenje<\/strong>, ki se nameni zasebni fundaciji po smrti. To je opro\u0161\u010deno vstopnega davka za fundacije. Vendar pa pod to dav\u010dno oprostitev ne spadajo <strong>dele\u017ei v kapitalskih dru\u017ebah<\/strong>, \u010de se na z njimi povezane dohodke uporablja posebna dav\u010dna stopnja 27,5 %.  <\/p>\n\n<p class=\"wp-block-paragraph\">Za ustanoviteljice in ustanovitelje to pomeni, da tako vrsta kot sestava namenjenega premo\u017eenja odlo\u010dilno vplivata na dav\u010dno obremenitev. Zato je skrbno pravno in dav\u010dno na\u010drtovanje nujno, da se dose\u017ee \u017eeleni namen fundacije na najbolj\u0161i mo\u017eni na\u010din. <\/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-auswirkungen-fur-begunstigte-und-erben\">Posledice za upravi\u010dence in dedi\u010de<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Brez dvojnega v\u0161tetja<\/strong>: Ne upo\u0161teva se dvakrat, ali je bilo premo\u017eenje namenjeno fundaciji ali pa je bil hkrati podeljen status upravi\u010denca. Pomembno je le dejansko namenjeno premo\u017eenje. <\/li>\n\n\n\n<li><strong>Izpla\u010dila<\/strong>: Vsa izpla\u010dila, ki jih je upravi\u010denec prejel do smrti zapustnika in jih bo prejel po smrti, je treba pri\u0161teti.<\/li>\n\n\n\n<li><strong>Negotovost glede prihodnjih izpla\u010dil<\/strong>: Upravi\u010denci do nujnega dele\u017ea si morajo v\u0161teti tudi ocenjena prihodnja izpla\u010dila, \u010detudi ta pravno niso izto\u017eljiva.<\/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\">Gospodarski vidik<\/h2>\n\n<p class=\"wp-block-paragraph\">Poleg klasi\u010dnih dodelitev zasebni fundaciji lahko pri izra\u010dunu nujnega dele\u017ea vlogo igrajo tudi gospodarske premestitve premo\u017eenja. Sem spadajo zlasti nasledstvene ureditve v dru\u017ebenih pogodbah, ki dolo\u010dene osebe favorizirajo, ter dodelitve tujim fundacijam. Sodna praksa zajema tudi primerljive ureditve, pri katerih gre gospodarsko za enostransko korist. Odlo\u010dilen je vedno gospodarski vidik: Pomembna ni le formalna struktura prenosa premo\u017eenja, temve\u010d tudi njen dejanski u\u010dinek na polo\u017eaj upravi\u010dencev do nujnega dele\u017ea.   <\/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\">Ustanovitev fundacije po smrti je kompleksna in povezana s \u0161tevilnimi pravnimi ter dav\u010dnimi pastmi. \u017de manj\u0161e formalne napake lahko povzro\u010dijo ni\u010dnost oporoke. Prav tako lahko grozijo dav\u010dne slabosti, \u010de ustanovitev ali dolo\u010ditev namena ni natan\u010dno oblikovana.  <\/p>\n\n<p class=\"wp-block-paragraph\">Specializirana odvetni\u0161ka pisarna, kot je na\u0161a, vam pomaga pri tem,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>izvedbi <strong>pravno varne ustanovitve<\/strong> fundacije,<\/li>\n\n\n\n<li>optimizaciji <strong>dav\u010dne obremenitve<\/strong>,<\/li>\n\n\n\n<li>zagotavljanju <strong>\u017eelene namenske vezave<\/strong> premo\u017eenja in<\/li>\n\n\n\n<li>vpisu fundacije v vse potrebne registre.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">S tem pridobite gotovost, da bo va\u0161a poslednja volja pravno in gospodarsko uresni\u010dena na najbolj\u0161i mo\u017eni na\u010din.<\/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-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\">Kdaj nastane ustanova po smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ustanova postane pravno sposobna \u0161ele s smrtjo ustanovitelja in naknadnim vpisom v sodni register oziroma odobritvijo s strani organa. Pred smrtjo ni predhodne ustanove. <\/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\">Katere podatke mora vsebovati ustanovna listina?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obvezni so namenitev premo\u017eenja, namen ustanove, upravi\u010denci, ime in sede\u017e ustanove, podatki o ustanovitelju ter dolo\u010ditev trajanja.<\/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\">Kako se dodelitve zasebni fundaciji upo\u0161tevajo pri nujnem dele\u017eu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Od leta 2017 se namenitve premo\u017eenja in status upravi\u010denca \u0161tejejo za darila, ki se v\u0161tevajo v nujni dele\u017e. Upravi\u010denci do nujnega dele\u017ea si morajo izpla\u010dila v\u0161teti v svoj nujni dele\u017e \u010dasovno neomejeno. <\/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\">Kateri davki nastanejo pri prenosu na fundacijo?<\/span><\/div><div class=\"uagb-faq-content\"><p>Na\u010deloma 2,5 % vstopnega davka za fundacije. Pri nepremi\u010dninah dodatno 3,5 % davka na promet nepremi\u010dnin in 1,1 % pristojbine za vpis v zemlji\u0161ko knjigo. V posebnih primerih se obremenitev pove\u010da 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\">Ali obstajajo dav\u010dno opro\u0161\u010dene dodelitve fundaciji?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Kon\u010dno obdav\u010deno kapitalsko premo\u017eenje je dav\u010dno opro\u0161\u010deno, izjema pa so dele\u017ei v kapitalskih dru\u017ebah, \u010de se na dohodke uporablja posebna dav\u010dna stopnja 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\">Ali lahko ustanova po smrti izklju\u010di zahtevke za nujni dele\u017e?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Ustanova sama po sebi ni primerna za izogibanje zahtevkom za nujni dele\u017e. U\u010dinkovito izlo\u010ditev je mogo\u010de dose\u010di le z odpovedjo nujnemu dele\u017eu ali s posebnimi dednopravnimi ureditvami.  <\/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\">Katere prednosti ponuja ustanova po smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Omogo\u010da dolgoro\u010dno zavarovanje dru\u017einskega premo\u017eenja, oskrbo sorodnikov ter uresni\u010devanje dobrodelnih ali osebnih namenov skozi generacije.<\/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\">Kdo lahko ustanovi ustanovo po smrti?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ustanovo po smrti lahko ustanovi izklju\u010dno fizi\u010dna oseba kot ustanovitelj. Pri tej obliki je dovoljen le en ustanovitelj. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Ustanova po smrti Ustanova po smrti je posebna oblika prenosa premo\u017eenja. Zapustnik v svoji oporoki dolo\u010di, da se del ali celotno njegovo premo\u017eenje nameni ustanovi. Ta ustanova postane veljavna \u0161ele &#8230;","protected":false},"author":25,"featured_media":48667,"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-48664","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\/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\/sl\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Ustanova po smrti Ustanova po smrti je posebna oblika prenosa premo\u017eenja. Zapustnik v svoji oporoki dolo\u010di, da se del ali celotno njegovo premo\u017eenje nameni ustanovi. Ta ustanova postane veljavna \u0161ele ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48664","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=48664"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/48664\/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\/48667"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media?parent=48664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/categories?post=48664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/tags?post=48664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}