{"id":48001,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/e-drejta-e-pasurive-te-paluajshme\/tatimi-mbi-blerjen-e-prones\/"},"modified":"2025-11-25T14:18:55","modified_gmt":"2025-11-25T13:18:55","slug":"tatimi-mbi-blerjen-e-prones","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-pasurive-te-paluajshme\/tatimi-mbi-blerjen-e-prones\/","title":{"rendered":"Tatimi mbi blerjen e pron\u00ebs"},"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-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">Objekti i Tatimit mbi Blerjen e Pron\u00ebs<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">Veprimet e blerjes<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">P\u00ebrjashtimet nga taksa n\u00eb blerjen e pasurive t\u00eb paluajtshme<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">Transferimi i banes\u00ebs nd\u00ebrmjet partner\u00ebve<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Pragu minimal<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Mb\u00ebshtetja e q\u00ebllimeve jofitimprur\u00ebse, bamir\u00ebse dhe kishtare<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Ndarja reale<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Nd\u00ebrhyrja administrative<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Baza tatimore<\/a><\/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-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Certifikata 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\">N\u00eb Austri, gjat\u00eb blerjes s\u00eb nj\u00eb parcele toke ose nj\u00eb prone t\u00eb paluajtshme, aplikohet Tatimi mbi Blerjen e Pron\u00ebs. Ky detyrim tatimor nuk prek vet\u00ebm kontratat klasike t\u00eb shitblerjes, por edhe transferimet pa pages\u00eb si dhuratat dhe trash\u00ebgimit\u00eb. <\/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\"><strong>Tatimi mbi Blerjen e Pron\u00ebs (GrESt)<\/strong> \u00ebsht\u00eb nj\u00eb taks\u00eb e nj\u00ebhershme q\u00eb aplikohet p\u00ebr \u00e7do blerje t\u00eb pronave t\u00eb paluajtshme brenda vendit.<\/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-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"Gjith\u00e7ka rreth Tatimit mbi Blerjen e Pron\u00ebs n\u00eb Austri: Normat tatimore, pragjet e p\u00ebrjashtimit, p\u00ebrjashtimet dhe k\u00ebshilla p\u00ebr nj\u00eb proces ligjor t\u00eb sigurt me avokat.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">Objekti i Tatimit mbi Blerjen e Pron\u00ebs<\/h2>\n\n<p class=\"wp-block-paragraph\">Tatimi mbi Blerjen e Pron\u00ebs, sipas <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004531&amp;Artikel=&amp;Paragraf=2&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 2 GrEStG<\/a>, p\u00ebrfshin ekskluzivisht blerjen e <strong>pronave t\u00eb paluajtshme brenda vendit<\/strong>, duke p\u00ebrfshir\u00eb edhe <strong>aksesor\u00ebt civil\u00eb<\/strong> t\u00eb tyre. Kjo n\u00ebnkupton ve\u00e7an\u00ebrisht: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Tok\u00eb dhe truall<\/li>\n\n\n\n<li>Nd\u00ebrtesa<\/li>\n\n\n\n<li>Shtesa dhe aksesor\u00eb<\/li>\n\n\n\n<li>T\u00eb drejta nd\u00ebrtimi<\/li>\n\n\n\n<li>Superedifikata<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nuk i p\u00ebrkasin pron\u00ebs:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Makineri dhe pajisje teknike q\u00eb i p\u00ebrkasin nj\u00eb biznesi <\/li>\n\n\n\n<li>Inventar tjet\u00ebr i luajtsh\u00ebm<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">Veprimet e blerjes<\/h2>\n\n<p class=\"wp-block-paragraph\">Tatimit mbi Blerjen e Pron\u00ebs i n\u00ebnshtrohet blerja me pages\u00eb ose pa pages\u00eb e pronave t\u00eb paluajtshme brenda vendit. <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebtu p\u00ebrfshihen ve\u00e7an\u00ebrisht veprimet e m\u00ebposhtme t\u00eb blerjes:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Blerja e pron\u00ebsis\u00eb p\u00ebrmes shitjes, shk\u00ebmbimit, trash\u00ebgimis\u00eb, pjes\u00ebs s\u00eb detyrueshme ose fitimit t\u00eb pron\u00ebsis\u00eb me parashkrim<\/li>\n\n\n\n<li>Blerja e fuqis\u00eb ekonomike t\u00eb disponimit, p.sh. besimi (trusti)<\/li>\n\n\n\n<li>Veprimet e blerjes n\u00eb lidhje me shoq\u00ebrit\u00eb tregtare dhe shoq\u00ebrit\u00eb aksionare<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, ligji njeh dy raste t\u00eb ve\u00e7anta q\u00eb jan\u00eb relevante ekskluzivisht p\u00ebr <strong>strukturat e biznesit<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/sq\/e-drejta-e-pasurive-te-paluajshme\/taksa-e-blerjes-se-prones-per-ndermarrjet\/\">Tatimi mbi Blerjen e Pron\u00ebs p\u00ebr Nd\u00ebrmarrjet<\/a>.<\/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-steuerbefreiungen-beim-immobilienkauf\">P\u00ebrjashtimet nga taksa n\u00eb blerjen e pasurive t\u00eb paluajtshme<\/h2>\n\n<p class=\"wp-block-paragraph\">Ligji p\u00ebr Tatimin mbi Blerjen e Pron\u00ebs njeh nj\u00eb s\u00ebr\u00eb p\u00ebrjashtimesh. Veprimet e blerjes s\u00eb m\u00ebposhtme jan\u00eb t\u00eb p\u00ebrjashtuara: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">Transferimi i banes\u00ebs nd\u00ebrmjet partner\u00ebve<\/h3>\n\n<p class=\"wp-block-paragraph\">Bashk\u00ebshort\u00ebt ose partner\u00ebt e regjistruar p\u00ebrfitojn\u00eb nga nj\u00eb prag p\u00ebrjashtimi p\u00ebr 150 m\u00b2 sip\u00ebrfaqe banimi t\u00eb shfryt\u00ebzueshme, kur blejn\u00eb ose trash\u00ebgojn\u00eb bashk\u00ebrisht nj\u00eb banes\u00eb. P\u00ebr k\u00ebt\u00eb, duhet t\u00eb respektohen rregulla t\u00eb caktuara t\u00eb vendbanimit dhe p\u00ebrdorimit. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Pragu minimal<\/h3>\n\n<p class=\"wp-block-paragraph\">Nuk aplikohet taks\u00eb n\u00ebse baza tatimore \u00ebsht\u00eb n\u00ebn 1.100 \u20ac. P\u00ebr ndarje t\u00eb caktuara t\u00eb pronave, vlen kufiri prej 2.000 \u20ac. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Mb\u00ebshtetja e q\u00ebllimeve jofitimprur\u00ebse, bamir\u00ebse dhe kishtare<\/h3>\n\n<p class=\"wp-block-paragraph\">Transferimet pa pages\u00eb drejt institucioneve jofitimprur\u00ebse, bamir\u00ebse ose kishtare jan\u00eb t\u00eb p\u00ebrjashtuara. Gjithashtu, transferimet q\u00eb b\u00ebhen p\u00ebrmes nj\u00eb mase administrative p\u00ebr planifikimin hap\u00ebsinor ose zhvillimin e tok\u00ebs p\u00ebr nd\u00ebrtim, jan\u00eb t\u00eb p\u00ebrjashtuara nga taksa, por vet\u00ebm n\u00ebse nuk jan\u00eb r\u00ebn\u00eb dakord vullnetarisht. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Ndarja reale<\/h3>\n\n<p class=\"wp-block-paragraph\">Edhe n\u00eb rastin e nj\u00eb ndarjeje reale, pra ndarjes s\u00eb nj\u00eb prone t\u00eb p\u00ebrbashk\u00ebt n\u00eb pron\u00ebsi individuale, mund t\u00eb ekzistoj\u00eb nj\u00eb p\u00ebrjashtim. Kushti \u00ebsht\u00eb q\u00eb \u00e7do bashk\u00ebpronar t\u00eb marr\u00eb vet\u00ebm vler\u00ebn q\u00eb korrespondon me pjes\u00ebn e tij origjinale. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Nd\u00ebrhyrja administrative<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00ebse nj\u00eb pron\u00eb transferohet p\u00ebrmes shpron\u00ebsimit ose p\u00ebr t\u00eb shmangur nj\u00eb nd\u00ebrhyrje administrative, gjithashtu nuk aplikohet taks\u00eb.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Baza tatimore<\/h2>\n\n<p class=\"wp-block-paragraph\">Baza tatimore e Tatimit mbi Blerjen e Pron\u00ebs varet nga <strong>lloji i pron\u00ebs<\/strong> q\u00eb transferohet dhe nga <strong>konteksti ligjor ose ekonomik<\/strong> i veprimit t\u00eb blerjes. N\u00eb thelb, taksa llogaritet sipas <strong>kund\u00ebrshp\u00ebrblimit<\/strong>, pra asaj q\u00eb shpenzohet realisht p\u00ebr pron\u00ebn. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb raste t\u00eb caktuara, megjithat\u00eb, nuk aplikohet <strong>kund\u00ebrshp\u00ebrblimi<\/strong>, por <strong>vlera e pron\u00ebs<\/strong> ose <strong>vlera unike<\/strong>, ve\u00e7an\u00ebrisht n\u00eb transferimet brenda familjes ose n\u00eb veprimet pa pages\u00eb si trash\u00ebgimia ose transferimi i pjes\u00ebs s\u00eb detyrueshme. <strong>Vlera unike<\/strong> aplikohet si baz\u00eb tatimore <strong>ekskluzivisht p\u00ebr pronat bujq\u00ebsore dhe pyjore<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00ebse prona i p\u00ebrket pasuris\u00eb s\u00eb nj\u00eb <strong>shoq\u00ebrie imobiliare<\/strong>, \u00ebsht\u00eb e detyrueshme t\u00eb p\u00ebrdoret <strong>vlera e zakonshme<\/strong> si baz\u00eb tatimore. Kjo duhet t\u00eb v\u00ebrtetohet me nj\u00eb ekspertiz\u00eb ose prova t\u00eb ngjashme. <\/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\">\u201eDie richtige Wahl der Bemessungsgrundlage kann tausende Euro sparen, mit anwaltlicher Begleitung lassen sich steuerliche Fallstricke sicher umgehen\u201c<\/span>\n    <\/div>\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\">Gjat\u00eb blerjes s\u00eb nj\u00eb prone t\u00eb paluajtshme, zakonisht aplikohet <strong>Tatimi mbi Blerjen e Pron\u00ebs n\u00eb mas\u00ebn 3,5% t\u00eb \u00e7mimit t\u00eb blerjes<\/strong>. N\u00ebse blerja b\u00ebhet nd\u00ebrmjet <strong>t\u00eb af\u00ebrmve t\u00eb ngusht\u00eb<\/strong>, norma tatimore reduktohet n\u00eb <strong>2%<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 Tatimit mbi Blerjen e Pron\u00ebs, gjat\u00eb <strong>regjistrimit t\u00eb t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb n\u00eb regjistrin e pronave<\/strong>, duhet t\u00eb paguhet nj\u00eb <strong>tarif\u00eb regjistrimi prej 1,1% t\u00eb \u00e7mimit t\u00eb blerjes<\/strong>. Kjo tarif\u00eb, e quajtur tarif\u00eb regjistrimi, b\u00ebhet e pagueshme s\u00eb bashku me regjistrimin dhe \u00ebsht\u00eb e detyrueshme. <\/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\">Tatimi mbi Blerjen e Pron\u00ebs lind sapo pal\u00ebt kontraktuese p\u00ebrfundojn\u00eb ligj\u00ebrisht blerjen. Debitor\u00eb tatimor\u00eb jan\u00eb n\u00eb thelb t\u00eb gjitha personat e p\u00ebrfshir\u00eb n\u00eb veprimin e blerjes, t\u00eb cil\u00ebt zakonisht jan\u00eb bler\u00ebsi dhe shit\u00ebsi. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 rastit t\u00eb rregullt t\u00eb lidhjes s\u00eb kontrat\u00ebs, Ligji p\u00ebr Tatimin mbi Blerjen e Pron\u00ebs rregullon gjithashtu <strong>p\u00ebrjashtime t\u00eb ve\u00e7anta<\/strong>, si n\u00eb rastet e trash\u00ebgimive, legat\u00ebve ose dhuratave n\u00eb rast vdekjeje. N\u00eb k\u00ebto raste, detyrimi tatimor lind n\u00eb nj\u00eb koh\u00eb tjet\u00ebr. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei Schenkungen oder \u00dcbergaben im Familienkreis wird die Grunderwerbsteuer oft untersch\u00e4tzt, falsche Annahmen f\u00fchren schnell zu vermeidbaren Kosten.\u201c<\/span>\n    <\/div>\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\">Tatimi mbi Blerjen e Pron\u00ebs likuidohet ose p\u00ebrmes <strong>vet\u00ebllogaritjes<\/strong> ose me an\u00eb t\u00eb <strong>deklarat\u00ebs tatimore<\/strong>. T\u00eb dyja variantet duhet t\u00eb kryhen nga nj\u00eb avokat ose noter. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Vet\u00ebllogaritja<\/strong> ofron <strong>avantazhin<\/strong> se ajo <strong>p\u00ebrshpejton<\/strong> ndjesh\u00ebm blerjen e pron\u00ebs. P\u00ebrmes p\u00ebrfaq\u00ebsuesit t\u00eb pal\u00ebve, jo vet\u00ebm q\u00eb b\u00ebhet <strong>deklarimi dhe pagesa<\/strong> e taks\u00ebs p\u00ebrmes FinanzOnline, por edhe <strong>verifikimi<\/strong> i norm\u00ebs tatimore t\u00eb aplikueshme, n\u00ebse \u00ebsht\u00eb e mundur nj\u00eb p\u00ebrjashtim dhe cila baz\u00eb tatimore duhet t\u00eb aplikohet n\u00eb rastin konkret. <\/p>\n\n<p class=\"wp-block-paragraph\">Likuidimi n\u00eb koh\u00eb dhe i sakt\u00eb \u00ebsht\u00eb parakusht p\u00ebr regjistrimin n\u00eb regjistrin e pronave. Pa t\u00eb, e drejta e pron\u00ebsis\u00eb nuk mund t\u00eb transferohet. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Certifikata e past\u00ebrtis\u00eb sipas \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Zyra e Financave 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 Financave konfirmon se Tatimi mbi Blerjen e Pron\u00ebs \u00ebsht\u00eb paguar plot\u00ebsisht dhe sakt\u00eb, ose se nuk aplikohet nj\u00eb i 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\">Tatimi mbi Blerjen e Pron\u00ebs duket n\u00eb shikim t\u00eb par\u00eb i rregulluar qart\u00eb, por n\u00eb praktik\u00eb shfaqet se gabimet e vogla shpejt \u00e7ojn\u00eb n\u00eb barr\u00eb tatimore t\u00eb panevojshme ose vonesa n\u00eb regjistrin e pronave. Nj\u00eb k\u00ebshillim i hersh\u00ebm ligjor krijon siguri. <\/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 uagb-faq__outer-wrap uagb-block-grunderwerbsteuer-faq-zusatz 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-46ff0bfd \" 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 Tatimi mbi Blerjen e Pron\u00ebs?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tatimi mbi Blerjen e Pron\u00ebs aplikohet kur ju blini pron\u00ebsi mbi nj\u00eb parcel\u00eb toke n\u00eb Austri, p.sh., p\u00ebrmes shitjes, dhurat\u00ebs, trash\u00ebgimis\u00eb ose shk\u00ebmbimit.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5d804a7 \" 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 \u00ebsht\u00eb Tatimi mbi Blerjen e Pron\u00ebs gjat\u00eb blerjes?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb rastin e blerjes me pages\u00eb, taksa \u00ebsht\u00eb 3,5% e \u00e7mimit t\u00eb blerjes.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ee87113c \" 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 vlera e pron\u00ebs n\u00eb vend t\u00eb \u00e7mimit t\u00eb blerjes?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00ebse nuk ka ose ka vet\u00ebm nj\u00eb kund\u00ebrshp\u00ebrblim t\u00eb vog\u00ebl, si p.sh. n\u00eb rast dhuratash ose transferimesh brenda familjes, p\u00ebrdoret vlera e pron\u00ebs.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3c487b84 \" 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 vlen p\u00ebr pronat bujq\u00ebsore dhe pyjore?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb k\u00ebto raste, p\u00ebrdoret vlera unike si baz\u00eb tatimore, jo vlera e pron\u00ebs.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3534b663 \" 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 ndodh n\u00ebse nuk e paguaj taks\u00ebn n\u00eb koh\u00eb?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pa d\u00ebshmi t\u00eb pages\u00ebs s\u00eb taks\u00ebs, e drejta e pron\u00ebsis\u00eb nuk regjistrohet n\u00eb regjistrin e pronave.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8713c765 \" 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 b\u00ebhet e pagueshme taksa?<\/span><\/div><div class=\"uagb-faq-content\"><p>Menj\u00ebher\u00eb pas n\u00ebnshkrimit t\u00eb kontrat\u00ebs, pasi me t\u00eb realizohet veprimi i blerjes.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Tatimi mbi blerjen e pron\u00ebs N\u00eb Austri, gjat\u00eb blerjes s\u00eb nj\u00eb parcele toke ose nj\u00eb prone t\u00eb paluajtshme, aplikohet Tatimi mbi Blerjen e Pron\u00ebs. Ky detyrim tatimor nuk prek vet\u00ebm &#8230;","protected":false},"author":24,"featured_media":48003,"parent":45427,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[883,835],"tags":[],"class_list":["post-48001","page","type-page","status-publish","has-post-thumbnail","hentry","category-e-drejta","category-e-drejta-e-pasurive-te-paluajshme"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-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 N\u00eb Austri, gjat\u00eb blerjes s\u00eb nj\u00eb parcele toke ose nj\u00eb prone t\u00eb paluajtshme, aplikohet Tatimi mbi Blerjen e Pron\u00ebs. Ky detyrim tatimor nuk prek vet\u00ebm ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/48001","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=48001"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/48001\/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\/48003"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=48001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=48001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=48001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}