{"id":49019,"date":"2025-08-14T16:11:12","date_gmt":"2025-08-14T14:11:12","guid":{"rendered":"https:\/\/harlander-partner.eu\/dedno-pravo-predhodno-varovanje\/dedni-davek\/"},"modified":"2025-12-27T21:18:24","modified_gmt":"2025-12-27T20:18:24","slug":"dedni-davek","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sl\/dedno-pravo-predhodno-varovanje\/dedni-davek\/","title":{"rendered":"Dedni davek"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Dedni davek<\/h2><ul><li><a href=\"#h-seit-2008-keine-erbschaftssteuer-in-osterreich\" data-level=\"2\">V Avstriji od leta 2008 ni davka na dedi\u0161\u010dine<\/a><\/li><li><a href=\"#h-mogliche-ruckkehr-der-erbschaftssteuer\" data-level=\"2\">Mo\u017ena ponovna uvedba dednega davka<\/a><ul><li><a href=\"#h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\" data-level=\"3\">Mo\u017enosti za izogibanje dednemu davku<\/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-seit-2008-keine-erbschaftssteuer-in-osterreich\">V Avstriji od leta 2008 ni davka na dedi\u0161\u010dine<\/h2>\n\n<p class=\"wp-block-paragraph\">Davek na dedi\u0161\u010dine (in hkrati davek na darila) je bil v Avstriji leta 2008 <strong>ukinjen<\/strong>, ker je Ustavno sodi\u0161\u010de davek na dedi\u0161\u010dine razglasilo za <strong>protiustavnega<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Za dedovanja <strong>po 1. avgustu 2008<\/strong> se v <strong>Avstriji<\/strong> zato <strong>ne pobira ve\u010d davek na dedi\u0161\u010dine ali darila<\/strong>. Pri dedovanjih ali <strong>neodpla\u010dnih prenosih nepremi\u010dnin<\/strong> pa je \u0161e vedno treba pla\u010dati <strong>davek na promet nepremi\u010dnin<\/strong> ter <strong>vpisno takso<\/strong>. Poleg tega od tega datuma velja zakonska obveznost prijave daril. V Nem\u010diji pa davek na dedi\u0161\u010dine \u0161e vedno obstaja.   <\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/sl\/dedno-pravo-predhodno-varovanje\/davek-na-promet-nepremicnin-v-dednem-pravu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ve\u010d o davku na promet nepremi\u010dnin v dednem pravu preberite tukaj.<\/a><\/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\">Za dedovanja <strong>po 31. juliju 2008 <\/strong>v Avstriji ni ve\u010d dednega davka.<\/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\/ERbschaftssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp\" alt=\"V Avstriji od leta 2008 ni dednega davka \u2013 kljub temu pa je treba upo\u0161tevati davek na promet nepremi\u010dnin, vpisno takso in obveznost prijave daril.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mogliche-ruckkehr-der-erbschaftssteuer\">Mo\u017ena ponovna uvedba dednega davka <\/h2>\n\n<p class=\"wp-block-paragraph\">V Avstriji bi se lahko dedni davek v prihodnosti ponovno uvedel. Kdor pa pravo\u010dasno na\u010drtuje svoje premo\u017eenje, lahko \u017ee vnaprej sprejme ukrepe, da se temu davku popolnoma izogne ali ga vsaj bistveno zmanj\u0161a. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\">Mo\u017enosti za izogibanje dednemu davku<\/h3>\n\n<p class=\"wp-block-paragraph\">Da bi <strong>prepre\u010dili<\/strong> morebitni prihodnji dedni davek, so na voljo pravne ureditve, kot so <strong>pooblastilo za vnaprej<\/strong>, <strong>pogodba o prenosu<\/strong> ali <strong>darilna pogodba<\/strong>, s katerimi se lahko premo\u017eenje prenese pravo\u010dasno in urejeno.<\/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\">Predpisi glede dedovanj in brezpla\u010dnih prenosov so kompleksni in prina\u0161ajo znatna finan\u010dna tveganja. Nejasni pravni pojmi, visoki stranski stro\u0161ki, kot sta davek na promet nepremi\u010dnin in vpisna taksa, ter stroge zahteve glede prijave in rokov lahko zlahka povzro\u010dijo napake.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ekonomsko lahko to privede do nepri\u010dakovanih bremen ali likvidnostnih te\u017eav. Profesionalno pravno svetovanje zagotavlja, da so vsi koraki pravno varni in da se izognejo nepotrebnim stro\u0161kom. <\/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 trenutno obstaja dedni davek?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Za dedovanja po 1. avgustu 2008 se v Avstriji ne pobira ve\u010d dedni davek ali davek na darila. Pri brezpla\u010dnih prenosih nepremi\u010dnin pa je \u0161e vedno treba pla\u010dati davek na promet nepremi\u010dnin in vpisno takso.  <\/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\">Ali se lahko dedni davek v Avstriji ponovno uvede?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, mo\u017eno je, da se bo dedni davek v prihodnosti ponovno uvedel. Z zgodnjim na\u010drtovanjem premo\u017eenja, na primer s pooblastilom za vnaprej, pogodbo o prenosu ali darilno pogodbo, pa se lahko prihodnja dav\u010dna obremenitev prepre\u010di ali zmanj\u0161a. <\/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\">Ali moram prijaviti darila v Avstriji?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Od 1. avgusta 2008 obstaja zakonska obveznost prijave dolo\u010denih daril. V primeru neupo\u0161tevanja grozijo visoke denarne kazni.  <\/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\">Kak\u0161na je razlika med davkom na promet nepremi\u010dnin in vpisno takso?<\/span><\/div><div class=\"uagb-faq-content\"><p>Davek na promet nepremi\u010dnin je davek na pridobitev nepremi\u010dnin, ki se pla\u010da tudi pri brezpla\u010dnih prenosih. Vpisna taksa pa je lo\u010dena taksa za vpis lastninske pravice v zemlji\u0161ko knjigo. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"V Avstriji od leta 2008 ni davka na dedi\u0161\u010dine Davek na dedi\u0161\u010dine (in hkrati davek na darila) je bil v Avstriji leta 2008 ukinjen, ker je Ustavno sodi\u0161\u010de davek na &#8230;","protected":false},"author":24,"featured_media":49021,"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-49019","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\/ERbschaftssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-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":"V Avstriji od leta 2008 ni davka na dedi\u0161\u010dine Davek na dedi\u0161\u010dine (in hkrati davek na darila) je bil v Avstriji leta 2008 ukinjen, ker je Ustavno sodi\u0161\u010de davek na ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/49019","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=49019"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/pages\/49019\/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\/49021"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/media?parent=49019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/categories?post=49019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sl\/wp-json\/wp\/v2\/tags?post=49019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}