{"id":47870,"date":"2025-08-07T13:40:24","date_gmt":"2025-08-07T11:40:24","guid":{"rendered":"https:\/\/harlander-partner.eu\/e-drejta-e-pasurive-te-paluajshme\/taksa-e-blerjes-se-prones-per-ndermarrjet\/"},"modified":"2025-11-25T14:19:10","modified_gmt":"2025-11-25T13:19:10","slug":"taksa-e-blerjes-se-prones-per-ndermarrjet","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-pasurive-te-paluajshme\/taksa-e-blerjes-se-prones-per-ndermarrjet\/","title":{"rendered":"Taksa e Blerjes s\u00eb Pron\u00ebs p\u00ebr Nd\u00ebrmarrjet"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Tatimi mbi blerjen e pron\u00ebs<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Tatimi mbi blerjen e pron\u00ebs<\/a><\/li><li><a href=\"#h-steuergegenstand\" data-level=\"2\">Objekti i taks\u00ebs<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Veprimet e blerjes<\/a><ul><li><a href=\"#h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Ndryshimi i aksionar\u00ebve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona<\/a><\/li><li><a href=\"#h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\" data-level=\"3\">Bashkimi i aksioneve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerbefreiungen\" data-level=\"2\">P\u00ebrjashtimet nga taksa<\/a><ul><li><a href=\"#h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\" data-level=\"3\">Transferimi i biznesit n\u00eb rastin e veprimtaris\u00eb tregtare ose pun\u00ebs s\u00eb pavarur<\/a><\/li><li><a href=\"#h-betriebsubertragungen-in-land-und-forstwirtschaft\" data-level=\"3\">Transferimet e bizneseve n\u00eb bujq\u00ebsi dhe pylltari<\/a><\/li><li><a href=\"#h-zusammenlegungs-und-flurbereinigungsverfahren\" data-level=\"3\">Procedurat e konsolidimit dhe rregullimit t\u00eb tok\u00ebs<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Baza tatimore<\/a><ul><li><a href=\"#h-allgemeiner-grundsatz\" data-level=\"3\">Parimi i p\u00ebrgjithsh\u00ebm<\/a><\/li><li><a href=\"#h-gegenleistung\" data-level=\"3\">Kund\u00ebrshp\u00ebrblimi<\/a><\/li><li><a href=\"#h-grundstuckswert\" data-level=\"3\">Vlera e pron\u00ebs<\/a><\/li><li><a href=\"#h-einheitswert\" data-level=\"3\">Vlera unike<\/a><\/li><li><a href=\"#h-gemeiner-wert\" data-level=\"3\">Vlera e zakonshme<\/a><\/li><\/ul><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">Tatimi mbi Blerjen e Pron\u00ebs dhe Tarifa e Regjistrimit<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Detyrimi tatimor dhe Debitori tatimor<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Likuidimi i Tatimit mbi Blerjen e Pron\u00ebs<\/a><ul><li><a href=\"#h-unbedenklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Certifikat\u00eb e past\u00ebrtis\u00eb sipas \u00a7 160 BAO<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Pyetje t\u00eb shpeshta \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer\">Tatimi mbi blerjen e pron\u00ebs<\/h2>\n\n<p class=\"wp-block-paragraph\">Blerja e pronave nga nd\u00ebrmarrjet ose ndryshimi i aksioneve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona, rregullisht shkakton taks\u00ebn e blerjes s\u00eb pron\u00ebs. Kjo \u00ebsht\u00eb nj\u00eb <strong>taks\u00eb e transaksioneve juridike<\/strong>, e cila aplikohet n\u00eb <strong>transferimin me pages\u00eb ose pa pages\u00eb<\/strong> t\u00eb <strong>pronave t\u00eb brendshme<\/strong> ose n\u00eb <strong>procedura t\u00eb caktuara t\u00eb s\u00eb drejt\u00ebs tregtare<\/strong>. <\/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\">Taksa e blerjes s\u00eb pron\u00ebs \u00ebsht\u00eb nj\u00eb detyrim q\u00eb aplikohet n\u00eb Austri gjat\u00eb blerjes s\u00eb pronave ose aksioneve t\u00eb caktuara t\u00eb shoq\u00ebrive.<\/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-Unternehmen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp\" alt=\"Sa kushton blerja e pron\u00ebs? Gjith\u00e7ka rreth taks\u00ebs s\u00eb blerjes s\u00eb pron\u00ebs, kufijve t\u00eb p\u00ebrjashtimit & p\u00ebrjashtimeve, shpjeguar n\u00eb m\u00ebnyr\u00eb kompakte & t\u00eb kuptueshme.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuergegenstand\">Objekti i taks\u00ebs<\/h2>\n\n<p class=\"wp-block-paragraph\">Taksa e blerjes s\u00eb pron\u00ebs aplikohet kur nj\u00eb pron\u00eb e brendshme transferohet n\u00eb kuptimin e s\u00eb drejt\u00ebs civile. Kjo p\u00ebrfshin jo vet\u00ebm tok\u00ebn, por edhe aksesor\u00ebt e lidhur ngusht\u00eb me t\u00eb. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Tok\u00eb dhe truall<\/li>\n\n\n\n<li>Aksesor\u00eb<\/li>\n\n\n\n<li>Rritje<\/li>\n\n\n\n<li>T\u00eb drejtat e barkut<\/li>\n\n\n\n<li>Superedifikata<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Megjithat\u00eb, nuk i n\u00ebnshtrohen taks\u00ebs s\u00eb blerjes s\u00eb pron\u00ebs asetet e luajtshme si:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Makinerit\u00eb e nj\u00eb impianti prodhimi<\/li>\n\n\n\n<li>Inventari tjet\u00ebr<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Veprimet e blerjes<\/h2>\n\n<p class=\"wp-block-paragraph\">Nd\u00ebrsa p\u00ebr nd\u00ebrmarrjet vlejn\u00eb raste shtes\u00eb blerjeje, si ndryshimi i aksionar\u00ebve ose bashkimi i aksioneve, p\u00ebr personat fizik\u00eb vlejn\u00eb rregullore t\u00eb tjera. Informacione t\u00eb m\u00ebtejshme rreth transaksioneve t\u00eb p\u00ebrgjithshme t\u00eb blerjes mund t\u00eb gjeni n\u00eb faqen ton\u00eb: <a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-pasurive-te-paluajshme\/tatimi-mbi-blerjen-e-prones\/\">Taksa e blerjes s\u00eb pron\u00ebs.<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterwechsel-bei-grundstucksbesitzenden-gesellschaften\">Ndryshimi i aksionar\u00ebve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona<\/h3>\n\n<p class=\"wp-block-paragraph\">Taksa e blerjes s\u00eb pron\u00ebs lind sipas  <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=1&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 1 Abs. 3 GrEStG <\/a>, n\u00ebse <strong>brenda shtat\u00eb vjet\u00ebsh t\u00eb pakt\u00ebn 75% e aksioneve<\/strong> t\u00eb nj\u00eb shoq\u00ebrie q\u00eb zot\u00ebron prona transferohen te <strong>aksionar\u00eb t\u00eb rinj<\/strong>. Kjo nuk varet nga nj\u00eb blerje e vetme. Vendimtar \u00ebsht\u00eb ai veprim, me t\u00eb cilin ky prag kalohet p\u00ebr her\u00eb t\u00eb par\u00eb. Nga ky moment, afati shtat\u00ebvje\u00e7ar fillon t\u00eb ec\u00eb s\u00ebrish.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anteilsvereinigung-bei-grundstucksbesitzenden-gesellschaften\">Bashkimi i aksioneve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona<\/h3>\n\n<p class=\"wp-block-paragraph\">Edhe <strong>bashkimi i t\u00eb pakt\u00ebn 75% t\u00eb aksioneve<\/strong> t\u00eb nj\u00eb shoq\u00ebrie personash ose kapitali q\u00eb zot\u00ebron prona n\u00eb duart e <strong>nj\u00eb bler\u00ebsi ose nj\u00eb grupi bler\u00ebsish<\/strong> i n\u00ebnshtrohet taks\u00ebs s\u00eb blerjes s\u00eb pron\u00ebs. Kjo p\u00ebrfshin si blerjen e drejtp\u00ebrdrejt\u00eb ashtu edhe at\u00eb t\u00eb t\u00ebrthort\u00eb t\u00eb aksioneve. <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb grup bler\u00ebsish ekziston kur persona ose shoq\u00ebri jan\u00eb n\u00ebn <strong>drejtim t\u00eb unifikuar ose ndikim dominues<\/strong>, si p.sh. n\u00eb strukturat e korporatave.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen\">P\u00ebrjashtimet nga taksa<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u00ebr sip\u00ebrmarr\u00ebsit vlejn\u00eb leht\u00ebsira t\u00eb ve\u00e7anta tatimore n\u00eb rastin e transferimit t\u00eb pronave t\u00eb biznesit. K\u00ebto synojn\u00eb t\u00eb leht\u00ebsojn\u00eb ve\u00e7an\u00ebrisht transferimet e bizneseve. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragung-bei-gewerbebetrieb-oder-selbststandiger-arbeit\"><strong>Transferimi i biznesit<\/strong> <strong>n\u00eb<\/strong> <strong>rastin e veprimtaris\u00eb tregtare ose pun\u00ebs s\u00eb pavarur<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb kufi p\u00ebrjashtimi n\u00eb vler\u00eb prej <strong>900.000 \u20ac<\/strong> vlen p\u00ebr transferimet pa pages\u00eb dhe me pages\u00eb t\u00eb pjesshme. Ky mund t\u00eb p\u00ebrdoret n\u00ebse: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>nj\u00ebsia e transferuar gjeneron t\u00eb ardhura operative,<\/li>\n\n\n\n<li>bler\u00ebsi \u00ebsht\u00eb nj\u00eb person fizik,<\/li>\n\n\n\n<li>transferimi b\u00ebhet p\u00ebr shkak t\u00eb mosh\u00ebs, vdekjes ose paaft\u00ebsis\u00eb s\u00eb p\u00ebrhershme p\u00ebr pun\u00eb, dhe<\/li>\n\n\n\n<li>transferohen t\u00eb pakt\u00ebn 25% e biznesit.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kufiri i p\u00ebrjashtimit duhet t\u00eb alikuotohet n\u00eb pjes\u00ebn pa pages\u00eb. P\u00ebrve\u00e7 k\u00ebsaj, taksa p\u00ebr k\u00ebt\u00eb pjes\u00eb pa pages\u00eb \u00ebsht\u00eb <strong>e kufizuar n\u00eb 0,5% t\u00eb vler\u00ebs s\u00eb pron\u00ebs<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-betriebsubertragungen-in-land-und-forstwirtschaft\"><strong>Transferimet e bizneseve n\u00eb bujq\u00ebsi dhe pylltari<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">K\u00ebtu, kufiri i p\u00ebrjashtimit \u00ebsht\u00eb <strong>365.000 \u20ac.<\/strong> Kushtet korrespondojn\u00eb thelb\u00ebsisht me ato p\u00ebr bizneset tregtare, ku pasuria e transferuar duhet t\u00eb gjeneroj\u00eb t\u00eb ardhura bujq\u00ebsore dhe pylltare.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenlegungs-und-flurbereinigungsverfahren\"><strong>Procedurat e konsolidimit dhe rregullimit t\u00eb tok\u00ebs<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00eb rastin e transferimit t\u00eb nj\u00eb prone bujq\u00ebsore ose pylltare gjat\u00eb nj\u00eb procedure t\u00eb rregullimit ose konsolidimit t\u00eb tok\u00ebs t\u00eb miratuar nga autoritetet, nuk aplikohet taksa e blerjes s\u00eb pron\u00ebs, me kusht q\u00eb t\u00eb ekzistoj\u00eb nj\u00eb vendim p\u00ebrkat\u00ebs nga autoriteti agrar, me t\u00eb cilin \u00ebsht\u00eb i detyruar zyra e taksave.<\/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\">\u201eDie Grunderwerbsteuer ist oft ein untersch\u00e4tzter Kostenfaktor \u2013 wer fr\u00fchzeitig rechtlichen Rat einholt, kann Befreiungen optimal nutzen und vermeidbare Belastungen verhindern\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Baza tatimore<\/h2>\n\n<p class=\"wp-block-paragraph\">Sa e lart\u00eb \u00ebsht\u00eb taksa e blerjes s\u00eb pron\u00ebs varet nga ajo q\u00eb quhet <strong>baza e vler\u00ebsimit<\/strong>. Vendimtare \u00ebsht\u00eb n\u00ebse b\u00ebhet fjal\u00eb p\u00ebr nj\u00eb <g id=\"gid_1\">pron\u00eb t\u00eb pasuris\u00eb s\u00eb paluajtshme<\/g> ose p\u00ebr nj\u00eb <g id=\"gid_2\">pron\u00eb bujq\u00ebsore dhe pylltare<\/g>. P\u00ebr nd\u00ebrmarrjet dhe personat privat\u00eb vlejn\u00eb n\u00eb thelb t\u00eb nj\u00ebjtat rregulla, me devijime specifike n\u00eb raste t\u00eb caktuara blerjeje.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeiner-grundsatz\">Parimi i p\u00ebrgjithsh\u00ebm<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00eb p\u00ebrgjith\u00ebsi, taksa e blerjes s\u00eb pron\u00ebs llogaritet sipas <strong>kund\u00ebrshp\u00ebrblimit<\/strong>, pra vler\u00ebs aktuale t\u00eb pages\u00ebs s\u00eb b\u00ebr\u00eb. N\u00eb raste t\u00eb ve\u00e7anta, si p.sh. n\u00eb transferimet pa pages\u00eb ose blerjet brenda familjes, nuk duhet t\u00eb merret parasysh <strong>kund\u00ebrshp\u00ebrblimi<\/strong>, por nj\u00eb <strong>vler\u00eb e pron\u00ebs<\/strong> e fiksuar, <strong>vlera unike<\/strong> ose <strong>vlera e zakonshme<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gegenleistung\">Kund\u00ebrshp\u00ebrblimi<\/h3>\n\n<p class=\"wp-block-paragraph\">Kund\u00ebrshp\u00ebrblimi p\u00ebrfshin <strong>gjith\u00e7ka q\u00eb bler\u00ebsi shpenzon<\/strong> p\u00ebr t\u00eb marr\u00eb pron\u00ebn.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-grundstuckswert\">Vlera e pron\u00ebs<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Vlera e pron\u00ebs<\/strong> \u00ebsht\u00eb vendimtare kur <strong>nuk ofrohet ose ofrohet vet\u00ebm nj\u00eb kund\u00ebrshp\u00ebrblim shum\u00eb i vog\u00ebl<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einheitswert\">Vlera unike<\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00ebr <strong>pronat bujq\u00ebsore dhe pylltare<\/strong>, nuk duhet t\u00eb merret parasysh vlera e pron\u00ebs, por <strong>vlera unike<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gemeiner-wert\">Vlera e zakonshme<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Vlera e zakonshme<\/strong> duhet t\u00eb merret si baz\u00eb vler\u00ebsimi ose <strong>vullnetarisht<\/strong>, n\u00ebse v\u00ebrtetohet se \u00ebsht\u00eb n\u00ebn vler\u00ebn e pron\u00ebs, ose <strong>detyrimisht<\/strong>, n\u00ebse prona i p\u00ebrket pasuris\u00eb s\u00eb nj\u00eb <strong>shoq\u00ebrie imobiliare<\/strong>, ku kjo e fundit vlen kur pronat <strong>nuk p\u00ebrdoren p\u00ebr q\u00ebllime vetjake operative<\/strong>, por <strong>kryesisht jepen me qira ose shiten<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-und-eintragungsgebuhr\">Tatimi mbi Blerjen e Pron\u00ebs dhe Tarifa e Regjistrimit<\/h2>\n\n<p class=\"wp-block-paragraph\">Taksa e blerjes s\u00eb pron\u00ebs \u00ebsht\u00eb n\u00eb thelb <strong>3,5%<\/strong> <strong>e baz\u00ebs s\u00eb vler\u00ebsimit<\/strong>, n\u00eb rastin e transferimeve pa pages\u00eb, ve\u00e7an\u00ebrisht n\u00eb rrethin familjar, aplikohet nj\u00eb tarif\u00eb e shkall\u00ebzuar. P\u00ebrve\u00e7 k\u00ebsaj, p\u00ebr <strong>regjistrimin n\u00eb regjistrin e pronave aplikohet nj\u00eb tarif\u00eb prej 1,1% <\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Detyrimi tatimor dhe Debitori tatimor<\/h2>\n\n<p class=\"wp-block-paragraph\">Detyrimi tatimor lind sapo t\u00eb p\u00ebrfundohet nj\u00eb transaksion blerjeje i tatuesh\u00ebm, si p.sh. me n\u00ebnshkrimin e kontrat\u00ebs p\u00ebr blerjen e aksioneve.<\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb rastin e ndryshimit t\u00eb aksionar\u00ebve, shoq\u00ebria q\u00eb zot\u00ebron pron\u00ebn \u00ebsht\u00eb <strong>vet\u00eb debitorja e taks\u00ebs<\/strong>.<br\/>N\u00eb rastin e bashkimit t\u00eb aksioneve, p\u00ebrgjegj\u00ebse \u00ebsht\u00eb <strong>ai person<\/strong> ose grup bler\u00ebsish, n\u00eb duart e t\u00eb cilit <strong>bashkohen t\u00eb pakt\u00ebn 75% e aksioneve<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-abfuhr-der-grunderwerbsteuer\">Likuidimi i Tatimit mbi Blerjen e Pron\u00ebs<\/h2>\n\n<p class=\"wp-block-paragraph\">Taksa e blerjes s\u00eb pron\u00ebs paguhet ose me dor\u00ebzimin e nj\u00eb <strong>deklarate tatimore<\/strong> ose me <strong>vet\u00ebllogaritje<\/strong> nga nj\u00eb noter ose avokat p\u00ebrmes FinanzOnline. N\u00eb t\u00eb dy rastet, njoftimi duhet t\u00eb b\u00ebhet <strong>jo m\u00eb von\u00eb se data 15 e muajit t\u00eb dyt\u00eb pasardh\u00ebs<\/strong> pas lindjes s\u00eb detyrimit tatimor. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedenklichkeitsbescheinigung-nach-160-bao\">Certifikat\u00eb e past\u00ebrtis\u00eb sipas \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Zyra e taksave l\u00ebshon nj\u00eb <strong>certifikat\u00eb past\u00ebrtie<\/strong> sipas <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>. Me k\u00ebt\u00eb, zyra e taksave konfirmon se taksa e blerjes s\u00eb pron\u00ebs \u00ebsht\u00eb paguar plot\u00ebsisht dhe sakt\u00eb, ose se nuk aplikohet nj\u00eb e till\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo certifikat\u00eb \u00ebsht\u00eb parakusht q\u00eb <strong>Gjykata e Regjistrit t\u00eb Pronave t\u00eb regjistroj\u00eb transferimin e pron\u00ebsis\u00eb<\/strong>. Pa k\u00ebt\u00eb konfirmim, procedura e regjistrimit t\u00eb pronave nd\u00ebrpritet. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/h2>\n\n<p class=\"wp-block-paragraph\">Sidomos n\u00eb rastin e transferimeve t\u00eb pronave t\u00eb biznesit, riorganizimeve ose zhvendosjeve t\u00eb aksioneve, taksa e blerjes s\u00eb pron\u00ebs \u00ebsht\u00eb nj\u00eb tem\u00eb komplekse me rrezik t\u00eb lart\u00eb. Vler\u00ebsimet e gabuara \u00e7ojn\u00eb shpejt n\u00eb kosto shtes\u00eb t\u00eb konsiderueshme ose n\u00eb rishikimin e taks\u00ebs. Prandaj, nj\u00eb asistenc\u00eb e sakt\u00eb juridike shpaguhet, si profesionalisht ashtu edhe financiarisht.  <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Pyetje t\u00eb shpeshta \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-faq01 \" 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\">Kur aplikohet taksa e blerjes s\u00eb pron\u00ebs p\u00ebr nd\u00ebrmarrjet?<\/span><\/div><div class=\"uagb-faq-content\"><p>Taksa e blerjes s\u00eb pron\u00ebs lind jo vet\u00ebm n\u00eb blerjen e drejtp\u00ebrdrejt\u00eb t\u00eb pron\u00ebs, por edhe n\u00eb procedurat e s\u00eb drejt\u00ebs tregtare. K\u00ebtu p\u00ebrfshihen ve\u00e7an\u00ebrisht ndryshimi i aksionar\u00ebve dhe bashkimi i aksioneve. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq02 \" 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\">Sa e lart\u00eb \u00ebsht\u00eb taksa e blerjes s\u00eb pron\u00ebs p\u00ebr nd\u00ebrmarrjet?<\/span><\/div><div class=\"uagb-faq-content\"><p>Norma standarde e taks\u00ebs \u00ebsht\u00eb 3,5% e baz\u00ebs s\u00eb vler\u00ebsimit. Megjithat\u00eb, p\u00ebr transferimet e bizneseve pa pages\u00eb ose me pages\u00eb t\u00eb pjesshme, mund t\u00eb aplikohen kufij p\u00ebrjashtimi si dhe nj\u00eb norm\u00eb takse e favorshme prej 0,5% p\u00ebr pjes\u00ebn pa pages\u00eb. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq03 \" 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\">Kush \u00ebsht\u00eb debitori i taks\u00ebs n\u00eb rastin e transferimeve dhe bashkimeve t\u00eb aksioneve?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb rastin e ndryshimit t\u00eb aksionar\u00ebve, detyrimi tatimor i takon vet\u00eb shoq\u00ebris\u00eb q\u00eb zot\u00ebron pron\u00ebn. N\u00eb rastin e bashkimit t\u00eb aksioneve, p\u00ebrgjegj\u00ebse \u00ebsht\u00eb ai person ose grup bler\u00ebsish, n\u00eb duart e t\u00eb cilit bashkohen aksionet. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq04 \" 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\">Kur lind detyrimi tatimor p\u00ebr taks\u00ebn e blerjes s\u00eb pron\u00ebs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Detyrimi tatimor lind n\u00eb thelb me p\u00ebrfundimin e marr\u00ebveshjes detyruese, pra sapo pal\u00ebt kontraktuese bien dakord p\u00ebr objektin dhe \u00e7mimin e blerjes.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq05 \" 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\">Cilat p\u00ebrjashtime vlejn\u00eb p\u00ebr nd\u00ebrmarrjet?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nd\u00ebrmarrjet p\u00ebrfitojn\u00eb ve\u00e7an\u00ebrisht nga kufijt\u00eb e p\u00ebrjashtimit n\u00eb transferimet e bizneseve: 900.000 \u20ac p\u00ebr veprimtari tregtare dhe 365.000 \u20ac p\u00ebr p\u00ebrdorim bujq\u00ebsor dhe pylltar.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq06 \" 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\">\u00c7far\u00eb ofron asistenca ligjore n\u00eb rastin e transaksioneve t\u00eb tatueshme me taks\u00ebn e blerjes s\u00eb pron\u00ebs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nj\u00eb shqyrtim i thelluar ligjor ndihmon n\u00eb identifikimin n\u00eb koh\u00eb t\u00eb p\u00ebrjashtimeve, shmangien e rreziqeve dhe optimizimin e barr\u00ebs tatimore, nj\u00eb avantazh vendimtar sidomos n\u00eb strukturat komplekse t\u00eb shoq\u00ebrive ose riorganizimet.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Tatimi mbi blerjen e pron\u00ebs Blerja e pronave nga nd\u00ebrmarrjet ose ndryshimi i aksioneve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona, rregullisht shkakton taks\u00ebn e blerjes s\u00eb pron\u00ebs. Kjo \u00ebsht\u00eb nj\u00eb taks\u00eb &#8230;","protected":false},"author":24,"featured_media":47871,"parent":45427,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[883],"tags":[],"class_list":["post-47870","page","type-page","status-publish","has-post-thumbnail","hentry","category-e-drejta"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-Unternehmen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/sq\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Tatimi mbi blerjen e pron\u00ebs Blerja e pronave nga nd\u00ebrmarrjet ose ndryshimi i aksioneve n\u00eb shoq\u00ebrit\u00eb q\u00eb zot\u00ebrojn\u00eb prona, rregullisht shkakton taks\u00ebn e blerjes s\u00eb pron\u00ebs. Kjo \u00ebsht\u00eb nj\u00eb taks\u00eb ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/47870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/comments?post=47870"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/47870\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/45427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media\/47871"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=47870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=47870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=47870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}