{"id":48574,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":""},"modified":"2025-11-25T14:25:42","modified_gmt":"2025-11-25T13:25:42","slug":"%d0%bf%d0%be%d1%80%d0%b5%d0%b7-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b5%d0%bd%d0%be%d1%81-%d0%bd%d0%b5%d0%bf%d0%be%d0%ba%d1%80%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8-%d1%83-%d0%bd%d0%b0%d1%81%d0%bb%d0%b5","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sr\/%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bf%d1%80%d0%b5%d0%b2%d0%b5%d0%bd%d1%82%d0%b8%d0%b2%d0%b0\/%d0%bf%d0%be%d1%80%d0%b5%d0%b7-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b5%d0%bd%d0%be%d1%81-%d0%bd%d0%b5%d0%bf%d0%be%d0%ba%d1%80%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8-%d1%83-%d0%bd%d0%b0%d1%81%d0%bb%d0%b5\/","title":{"rendered":"\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u0443"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u0443<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u0443<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">\u0412\u0440\u0435\u043c\u0435 \u0434\u043e\u0441\u043f\u0435\u045b\u0430<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" 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data-level=\"2\">\u0421\u0442\u0438\u0446\u0430\u045a\u0430 \u043e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u043d\u0430 \u043f\u043e\u0440\u0435\u0437\u0430<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">\u0422\u0430\u043a\u0441\u0430 \u0437\u0430 \u0443\u043f\u0438\u0441 \u0443 \u043a\u0430\u0442\u0430\u0441\u0442\u0430\u0440 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u0427\u0435\u0441\u0442\u043e \u043f\u043e\u0441\u0442\u0430\u0432\u0459\u0430\u043d\u0430 \u043f\u0438\u0442\u0430\u045a\u0430 \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbssteuer-im-erbrecht\">\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u043e\u043c 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\u0443\u0441\u043b\u0435\u0434 \u0441\u043c\u0440\u0442\u0438 \u043e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u043d\u043e \u043f\u043e\u0440\u0435\u0437\u0430. \u041a\u043e \u043e\u0432\u0434\u0435 \u043f\u043e\u0433\u0440\u0435\u0448\u043d\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u0430 \u0438\u043b\u0438 \u043a\u0430\u0441\u043d\u043e \u0440\u0435\u0430\u0433\u0443\u0458\u0435, \u0440\u0438\u0437\u0438\u043a\u0443\u0458\u0435 \u043d\u0435\u043f\u043e\u0442\u0440\u0435\u0431\u043d\u0435 \u0442\u0440\u043e\u0448\u043a\u043e\u0432\u0435.  <\/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\">\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0441\u0435 \u0443 \u043d\u0430\u0447\u0435\u043b\u0443 \u043f\u043b\u0430\u045b\u0430 \u043f\u0440\u0438 \u0441\u0432\u0430\u043a\u043e\u043c \u0441\u0442\u0438\u0446\u0430\u045a\u0443 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0434\u0430\u043a\u043b\u0435 \u0438 \u043e\u043d\u0434\u0430 \u043a\u0430\u0434\u0430 \u0441\u0435 \u043f\u0440\u0435\u043d\u043e\u0441 \u0432\u043b\u0430\u0441\u043d\u0438\u0448\u0442\u0432\u0430 \u0432\u0440\u0448\u0438 \u043f\u0443\u0442\u0435\u043c <strong>\u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430, \u043b\u0435\u0433\u0430\u0442\u0430 \u0438\u043b\u0438 \u043f\u043e\u043a\u043b\u043e\u043d\u0430 \u0437\u0430 \u0441\u043b\u0443\u0447\u0430\u0458 \u0441\u043c\u0440\u0442\u0438<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"\u0418 \u043f\u0440\u0438 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0443 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0441\u0435 \u043f\u043b\u0430\u045b\u0430 \u043f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438. \u0418\u043d\u0444\u043e\u0440\u043c\u0438\u0448\u0438\u0442\u0435 \u0441\u0435 \u0441\u0430\u0434\u0430 \u0438 \u0438\u0437\u0431\u0435\u0433\u043d\u0438\u0442\u0435 \u0441\u043a\u0443\u043f\u0435 \u0433\u0440\u0435\u0448\u043a\u0435.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">\u0412\u0440\u0435\u043c\u0435 \u0434\u043e\u0441\u043f\u0435\u045b\u0430<\/h2>\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 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href=\"https:\/\/harlander-partner.eu\/sr\/%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bf%d1%80%d0%b5%d0%b2%d0%b5%d0%bd%d1%82%d0%b8%d0%b2%d0%b0\/%d0%b7%d0%b0%d0%ba%d0%be%d0%bd%d1%81%d0%ba%d0%be-%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d1%92%d0%b8%d0%b2%d0%b0%d1%9a%d0%b5\/\">\u0437\u0430\u043a\u043e\u043d\u0441\u043a\u043e\u0433 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430<\/a><\/strong><\/li>\n\n\n\n<li><strong>\u0442\u0435\u0441\u0442\u0430\u043c\u0435\u043d\u0442\u0430\u0440\u043d\u0435 \u0440\u0430\u0441\u043f\u043e\u043b\u0430\u0433\u0430\u045a\u0430<\/strong> (\u043d\u043f\u0440. <a href=\"https:\/\/harlander-partner.eu\/sr\/%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bf%d1%80%d0%b5%d0%b2%d0%b5%d0%bd%d1%82%d0%b8%d0%b2%d0%b0\/%d0%bb%d0%b5%d0%b3%d0%b0%d1%82\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u043b\u0435\u0433\u0430\u0442<\/a>, <a href=\"https:\/\/harlander-partner.eu\/sr\/%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bf%d1%80%d0%b5%d0%b2%d0%b5%d0%bd%d1%82%d0%b8%d0%b2%d0%b0\/%d1%82%d0%b5%d1%81%d1%82%d0%b0%d0%bc%d0%b5%d0%bd%d1%82\/\">\u0442\u0435\u0441\u0442\u0430\u043c\u0435\u043d\u0442<\/a>)<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/sr\/%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bf%d1%80%d0%b5%d0%b2%d0%b5%d0%bd%d1%82%d0%b8%d0%b2%d0%b0\/%d0%bf%d0%be%d0%ba%d0%bb%d0%be%d0%bd-%d0%b7%d0%b0-%d1%81%d0%bb%d1%83%d1%87%d0%b0%d1%98-%d1%81%d0%bc%d1%80%d1%82%d0%b8\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u043f\u043e\u043a\u043b\u043e\u043d\u0435 \u0437\u0430 \u0441\u043b\u0443\u0447\u0430\u0458 \u0441\u043c\u0440\u0442\u0438<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0412\u0430\u0436\u043d\u043e: \u041f\u043e\u0440\u0435\u0441\u043a\u0430 \u043e\u0431\u0430\u0432\u0435\u0437\u0430 \u043d\u0435 \u043d\u0430\u0441\u0442\u0430\u0458\u0435 <strong>\u0441\u0430 \u0441\u043c\u0440\u045b\u0443<\/strong>, \u0432\u0435\u045b \u0442\u0435\u043a \u0441\u0430 <a href=\"https:\/\/harlander-partner.eu\/sr\/%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%be-%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bf%d1%80%d0%b5%d0%b2%d0%b5%d0%bd%d1%82%d0%b8%d0%b2%d0%b0\/%d0%bf%d1%80%d0%b5%d0%b4%d0%b0%d1%98%d0%b0-%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b0\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u0443\u0440\u0443\u0447\u0435\u045a\u0435\u043c<\/strong><\/a> \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438. \u0410\u043a\u043e \u0441\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442 \u043f\u0440\u043e\u0434\u0430 \u0440\u0430\u043d\u0438\u0458\u0435 \u0443 \u0442\u043e\u043a\u0443 \u043f\u043e\u0441\u0442\u0443\u043f\u043a\u0430 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430, \u043f\u043e\u0440\u0435\u0437 \u043f\u043b\u0430\u045b\u0430 \u043a\u0443\u043f\u0430\u0446. <\/p>\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0440\u0435\u0434 \u0442\u043e\u0433\u043e, \u00a7 1 GrEStG \u043d\u0430\u0432\u043e\u0434\u0438 \u0434\u0440\u0443\u0433\u0435 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0435 \u043f\u043e\u0441\u0442\u0443\u043f\u043a\u0435 \u043a\u043e\u0458\u0438 \u0441\u0435 \u0442\u0430\u043a\u043e\u0452\u0435 \u043c\u043e\u0433\u0443 \u0458\u0430\u0432\u0438\u0442\u0438 \u0443 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0443 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430, \u043a\u0430\u043e \u0448\u0442\u043e \u0441\u0443 \u0443\u0441\u0442\u0443\u043f\u0430\u045a\u0435 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u0432\u043b\u0430\u0441\u043d\u0438\u0448\u0442\u0432\u0430, \u0441\u0442\u0438\u0446\u0430\u045a\u0435 \u043f\u0440\u0430\u0432\u0430 \u0440\u0430\u0441\u043f\u043e\u043b\u0430\u0433\u0430\u045a\u0430, \u043f\u0440\u043e\u043c\u0435\u043d\u0430 \u0434\u0440\u0443\u0448\u0442\u0432\u0435\u043d\u0438\u043a\u0430 \u0438\u043b\u0438 \u0441\u043f\u0430\u0458\u0430\u045a\u0435 \u043d\u0430\u0458\u043c\u0430\u045a\u0435 95% \u0443\u0434\u0435\u043b\u0430 \u0443 \u0434\u0440\u0443\u0448\u0442\u0432\u0443 \u043a\u043e\u0458\u0435 \u043f\u043e\u0441\u0435\u0434\u0443\u0458\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0414\u043e\u0434\u0430\u0442\u043d\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0458\u0435 \u043e \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0438\u043c \u043f\u043e\u0441\u0442\u0443\u043f\u0446\u0438\u043c\u0430 \u0441\u0442\u0438\u0446\u0430\u045a\u0430 \u043c\u043e\u0436\u0435\u0442\u0435 \u043d\u0430\u045b\u0438 \u043d\u0430 \u043d\u0430\u0448\u043e\u0458 <a href=\"https:\/\/harlander-partner.eu\/sr\/%d0%bf%d1%80%d0%b0%d0%b2%d0%be-%d0%bd%d0%b5%d0%ba%d1%80%d0%b5%d1%82%d0%bd%d0%b8%d0%bd%d0%b0\/%d0%bf%d0%be%d1%80%d0%b5%d0%b7-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b5%d0%bd%d0%be%d1%81-%d0%bd%d0%b5%d0%bf%d0%be%d0%ba%d1%80%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u043e\u043f\u0448\u0442\u043e\u0458 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0438 \u043e \u043f\u043e\u0440\u0435\u0437\u0443 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">\u0412\u0438\u0441\u0438\u043d\u0430 \u043f\u043e\u0440\u0435\u0437\u0430 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u0441\u043b\u0443\u0447\u0430\u0458\u0443 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430<\/h2>\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u0438 \u043d\u0435\u043f\u043b\u0430\u0442\u043d\u043e\u043c \u0441\u0442\u0438\u0446\u0430\u045a\u0443 \u043f\u0443\u0442\u0435\u043c \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430 \u0443\u043d\u0443\u0442\u0430\u0440 \u043f\u043e\u0432\u043b\u0430\u0448\u045b\u0435\u043d\u043e\u0433 \u043f\u043e\u0440\u043e\u0434\u0438\u0447\u043d\u043e\u0433 \u043a\u0440\u0443\u0433\u0430 \u043f\u0440\u0438\u043c\u0435\u045a\u0443\u0458\u0435 \u0441\u0435 <strong>\u0441\u0442\u0435\u043f\u0435\u043d\u0430\u0441\u0442\u0430 \u0442\u0430\u0440\u0438\u0444\u0430<\/strong>. \u041f\u043e\u0440\u0435\u0437 \u0441\u0435 \u0441\u0440\u0430\u0437\u043c\u0435\u0440\u043d\u043e \u0440\u0430\u0447\u0443\u043d\u0430 \u043d\u0430 \u0441\u043b\u0435\u0434\u0435\u045b\u0438 \u043d\u0430\u0447\u0438\u043d: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>3,5%<\/strong> \u0437\u0430 \u0441\u0432\u0435 \u0438\u0437\u043d\u043e\u0441\u0435 \u043f\u0440\u0435\u043a\u043e \u0442\u043e\u0433\u0430<\/li>\n\n\n\n<li><strong>0,5%<\/strong> \u0437\u0430 \u043f\u0440\u0432\u0438\u0445 <strong>250000 \u20ac<\/strong> \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/li>\n\n\n\n<li><strong>2,0%<\/strong> \u0437\u0430 \u0441\u043b\u0435\u0434\u0435\u045b\u0438\u0445 <strong>150000 \u20ac<\/strong> (\u0434\u0430\u043a\u043b\u0435 \u0434\u0435\u043e \u0438\u0437\u043c\u0435\u0452\u0443 250001 \u20ac \u0438 400000 \u20ac)<\/li>\n\n\n\n<li>\u041f\u0440\u0438 <strong>\u043f\u0440\u0435\u043d\u043e\u0441\u0443 \u043f\u0440\u0435\u0434\u0443\u0437\u0435\u045b\u0430<\/strong> \u0443 \u043f\u043e\u0440\u043e\u0434\u0438\u0447\u043d\u043e\u043c \u043a\u0440\u0443\u0433\u0443 \u0432\u0430\u0436\u0438 \u0434\u043e\u0434\u0430\u0442\u043d\u043e <strong>\u043e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u045a\u0435 \u043e\u0434 900000 \u20ac<\/strong>, \u0430 \u0437\u0430 <strong>\u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u043d\u0435 \u0438 \u0448\u0443\u043c\u0441\u043a\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/strong> \u0438\u0437\u043d\u043e\u0441\u0438 365000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0440\u0435\u0434 \u043d\u0435\u043f\u043b\u0430\u0442\u043d\u0438\u0445 \u043f\u043e\u0441\u0442\u0443\u043f\u0430\u043a\u0430 \u0441\u0442\u0438\u0446\u0430\u045a\u0430 \u043f\u043e\u0441\u0442\u043e\u0458\u0435 \u0438 <strong>\u0434\u0435\u043b\u0438\u043c\u0438\u0447\u043d\u043e \u043f\u043b\u0430\u0442\u043d\u0430 \u0441\u0442\u0438\u0446\u0430\u045a\u0430<\/strong>. \u0410\u043a\u043e \u0441\u0435 \u043d\u0430\u043a\u043d\u0430\u0434\u0430 \u043a\u0440\u0435\u045b\u0435 \u0438\u0437\u043c\u0435\u0452\u0443 30% \u0438 70% \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u0438\u043c\u0435\u045a\u0443\u0458\u0443 \u0441\u0435 \u0438 \u0441\u0442\u0435\u043f\u0435\u043d\u0430\u0441\u0442\u0430 \u0442\u0430\u0440\u0438\u0444\u0430 \u0438 \u043e\u043f\u0448\u0442\u0430 \u0441\u0442\u043e\u043f\u0430 \u043e\u0434 3,5% \u0441\u0440\u0430\u0437\u043c\u0435\u0440\u043d\u043e. \u041f\u0440\u0438 \u043d\u0430\u043a\u043d\u0430\u0434\u0438 \u0432\u0435\u045b\u043e\u0458 \u043e\u0434 70% \u0432\u0430\u0436\u0438 \u043f\u0443\u043d\u0430 \u043f\u043e\u0440\u0435\u0441\u043a\u0430 \u0441\u0442\u043e\u043f\u0430.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u041a\u0430\u043e <strong>\u043d\u0430\u043a\u043d\u0430\u0434\u0430<\/strong> \u0441\u043c\u0430\u0442\u0440\u0430 \u0441\u0435 \u0441\u0432\u0430\u043a\u0430 \u0443\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u0430 \u0443\u0441\u043b\u0443\u0433\u0430 \u043a\u043e\u0458\u0443 \u0441\u0442\u0438\u0446\u0430\u043b\u0430\u0446 \u043f\u0440\u0443\u0436\u0430 \u0437\u0430 \u0434\u043e\u0431\u0438\u0458\u0430\u045a\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u043a\u0430\u043e \u0448\u0442\u043e \u0458\u0435 \u043a\u0443\u043f\u043e\u043f\u0440\u043e\u0434\u0430\u0458\u043d\u0430 \u0446\u0435\u043d\u0430, \u043f\u0440\u0435\u0443\u0437\u0438\u043c\u0430\u045a\u0435 \u0434\u0443\u0433\u043e\u0432\u0430 \u0438\u043b\u0438 \u0443\u0441\u0442\u0443\u043f\u0430\u045a\u0435 \u043f\u0440\u0430\u0432\u0430 \u0441\u0442\u0430\u043d\u043e\u0432\u0430\u045a\u0430 \u0443 \u043a\u043e\u0440\u0438\u0441\u0442 \u043f\u0440\u0435\u043d\u043e\u0441\u0438\u043e\u0446\u0430.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u041f\u0430\u0436\u045a\u0430<\/strong>: \u041e\u0432\u0430 \u0442\u0430\u0440\u0438\u0444\u0430 \u0432\u0430\u0436\u0438 \u0441\u0430\u043c\u043e \u0437\u0430 \u0441\u0442\u0438\u0446\u0430\u045a\u0430 \u0443 <strong>\u0443\u0441\u043a\u043e \u0434\u0435\u0444\u0438\u043d\u0438\u0441\u0430\u043d\u043e\u043c \u043f\u043e\u0440\u043e\u0434\u0438\u0447\u043d\u043e\u043c \u043a\u0440\u0443\u0433\u0443<\/strong>, \u043d\u043f\u0440. \u0441\u0443\u043f\u0440\u0443\u0436\u043d\u0438\u0446\u0438, \u0434\u0435\u0446\u0430, \u0443\u043d\u0443\u0446\u0438, \u0440\u043e\u0434\u0438\u0442\u0435\u0459\u0438, \u0431\u0440\u0430\u045b\u0430 \u0438 \u0441\u0435\u0441\u0442\u0440\u0435, \u043d\u0435\u045b\u0430\u0446\u0438\/\u043d\u0435\u045b\u0430\u043a\u0438\u045a\u0435, \u0445\u0440\u0430\u043d\u0438\u0442\u0435\u0459\u0438 \u0438\u043b\u0438 \u043f\u0430\u0441\u0442\u043e\u0440\u0446\u0438 \u043a\u0430\u043e \u0438 \u0436\u0438\u0432\u043e\u0442\u043d\u0438 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0438 \u0441\u0430 \u0437\u0430\u0458\u0435\u0434\u043d\u0438\u0447\u043a\u0438\u043c \u0433\u043b\u0430\u0432\u043d\u0438\u043c \u0431\u043e\u0440\u0430\u0432\u0438\u0448\u0442\u0435\u043c.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">\u041e\u0441\u043d\u043e\u0432\u0438\u0446\u0430 \u0437\u0430 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435:<\/h2>\n\n<p class=\"wp-block-paragraph\">\u041e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u0441\u0435 \u0432\u0440\u0448\u0438 \u043f\u0440\u0435\u043c\u0430 <strong>\u0442\u0440\u0436\u0438\u0448\u043d\u043e\u0458 \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438<\/strong> \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u0432\u0440\u0435\u043c\u0435 \u0443\u0440\u0443\u0447\u0435\u045a\u0430. \u0422\u0437\u0432. <strong>\u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/strong> \u0441\u0435 \u0443\u0442\u0432\u0440\u0452\u0443\u0458\u0435 \u043f\u043e\u043c\u043e\u045b\u0443 \u043c\u043e\u0434\u0435\u043b\u0430 \u0438\u043b\u0438 \u0432\u0435\u0448\u0442\u0430\u0447\u0435\u045a\u0430.  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">\u0417\u0430 \u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u043d\u0435 \u0438 \u0448\u0443\u043c\u0441\u043a\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043e\u0441\u0442\u0430\u0458\u0435 \u043c\u0435\u0440\u043e\u0434\u0430\u0432\u043d\u0430 \u0458\u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u0430 \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442, \u043f\u043e\u0434 \u0443\u0441\u043b\u043e\u0432\u043e\u043c \u0434\u0430 \u043f\u043e\u0432\u0440\u0448\u0438\u043d\u0430 \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u043d\u043e \u0441\u043b\u0443\u0436\u0438 \u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u043d\u043e\u043c \u043f\u0440\u0438\u0445\u043e\u0434\u0443. <strong>\u0412\u0430\u0436\u043d\u043e \u0458\u0435 \u0440\u0430\u0437\u043b\u0438\u043a\u043e\u0432\u0430\u0442\u0438 \u0438\u0437\u043c\u0435\u0452\u0443 \u0437\u0435\u043c\u0459\u0438\u0448\u043d\u0435 \u0438\u043c\u043e\u0432\u0438\u043d\u0435 \u0438 \u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u043d\u0435 \u043e\u0434\u043d\u043e\u0441\u043d\u043e \u0448\u0443\u043c\u0441\u043a\u0435 \u0438\u043c\u043e\u0432\u0438\u043d\u0435:<\/strong> \u041d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u0458\u0435 \u0441\u0435 \u0438\u0441\u043a\u0459\u0443\u0447\u0438\u0432\u043e \u043a\u043e\u0440\u0438\u0441\u0442\u0435 \u0437\u0430 \u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u0443 \u0438\u043b\u0438 \u0448\u0443\u043c\u0430\u0440\u0441\u0442\u0432\u043e \u0441\u043f\u0430\u0434\u0430\u0458\u0443 \u0443 \u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u043d\u0443 \u0438 \u0448\u0443\u043c\u0441\u043a\u0443 \u0438\u043c\u043e\u0432\u0438\u043d\u0443. \u0421\u0432\u0435 \u043e\u0441\u0442\u0430\u043b\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0441\u043f\u0430\u0434\u0430\u0458\u0443 \u043f\u043e\u0434 \u0437\u0435\u043c\u0459\u0438\u0448\u043d\u0443 \u0438\u043c\u043e\u0432\u0438\u043d\u0443. \u041e\u0432\u0430 \u043a\u043b\u0430\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0458\u0430 \u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u0443\u0442\u0438\u0447\u0435 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0438\u0446\u0443 \u0437\u0430 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u0438 \u043f\u043e\u0440\u0435\u0441\u043a\u0443 \u0441\u0442\u043e\u043f\u0443.  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>\u041f\u0440\u0438\u043c\u0435\u0440<\/strong><br\/>\u0410\u043a\u043e \u0441\u0438\u043d \u043d\u0430\u0441\u043b\u0435\u0434\u0438 \u0440\u043e\u0434\u0438\u0442\u0435\u0459\u0441\u043a\u0443 \u043a\u0443\u045b\u0443 \u0442\u0440\u0436\u0438\u0448\u043d\u0435 \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438 300000 \u20ac, \u043f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438\u0437\u043d\u043e\u0441\u0438:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>0,5% \u043e\u0434 250000 \u20ac = 1250 \u20ac<\/li>\n\n\n\n<li>2,0% \u043e\u0434 50000 \u20ac = 1000 \u20ac<br\/>\u2192 <strong>\u0423\u043a\u0443\u043f\u0430\u043d \u043f\u043e\u0440\u0435\u0437: 2250 \u20ac<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">\u041e\u0434\u043b\u0430\u0433\u0430\u045a\u0435 \u0438\u043b\u0438 \u043f\u043b\u0430\u045b\u0430\u045a\u0435 \u043d\u0430 \u0440\u0430\u0442\u0435 \u043f\u043e\u0440\u0435\u0437\u0430 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/h2>\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0434 \u043e\u0434\u0440\u0435\u0452\u0435\u043d\u0438\u043c \u0443\u0441\u043b\u043e\u0432\u0438\u043c\u0430 \u0437\u0430\u043a\u043e\u043d \u0434\u043e\u0437\u0432\u043e\u0459\u0430\u0432\u0430 <strong>\u043f\u043b\u0430\u045b\u0430\u045a\u0435 \u0443 \u043f\u0435\u0442 \u0433\u043e\u0434\u0438\u0448\u045a\u0438\u0445 \u0440\u0430\u0442\u0430<\/strong>, \u043d\u043f\u0440. \u043f\u0440\u0438 \u043c\u0430\u043b\u043e\u0458 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u0437\u0430\u0458\u0435\u0434\u043d\u0438\u0446\u0430\u043c\u0430 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u0438\u043a\u0430. \u0423\u0441\u043b\u043e\u0432 \u0458\u0435 \u0434\u0430 \u0441\u0435 \u043f\u0440\u0438\u043c\u0435\u045a\u0443\u0458\u0435 <strong>\u0441\u0442\u043e\u043f\u0430 \u043e\u0434 0,5%<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">\u0421\u0442\u0438\u0446\u0430\u045a\u0430 \u043e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u043d\u0430 \u043f\u043e\u0440\u0435\u0437\u0430<\/h2>\n\n<p class=\"wp-block-paragraph\">\u041e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u043d\u0438 \u043e\u0434 \u043f\u043e\u0440\u0435\u0437\u0430 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0441\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u043e:<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u043f\u0440\u0435\u043d\u043e\u0441\u0438 \u0443 \u0441\u043b\u0443\u0447\u0430\u0458\u0443 \u0441\u043c\u0440\u0442\u0438 \u043d\u0430 <strong>\u0441\u0443\u043f\u0440\u0443\u0436\u043d\u0438\u043a\u0435 \u0438\u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0435 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0435<\/strong> \u0443 \u043f\u043e\u0433\u043b\u0435\u0434\u0443 \u0433\u043b\u0430\u0432\u043d\u043e\u0433 \u0431\u043e\u0440\u0430\u0432\u0438\u0448\u0442\u0430, \u0430\u043a\u043e <strong>\u0441\u0442\u0430\u043c\u0431\u0435\u043d\u0430 \u043f\u043e\u0432\u0440\u0448\u0438\u043d\u0430 \u043d\u0435 \u043f\u0440\u0435\u043b\u0430\u0437\u0438 150 \u043c\u00b2<\/strong><\/li>\n\n\n\n<li>\u0441\u0442\u0438\u0446\u0430\u045a\u0430 \u043e\u0434 \u0441\u0442\u0440\u0430\u043d\u0435 <strong>\u0434\u043e\u0431\u0440\u043e\u0442\u0432\u043e\u0440\u043d\u0438\u0445<\/strong>, \u0445\u0443\u043c\u0430\u043d\u0438\u0442\u0430\u0440\u043d\u0438\u0445 \u0438\u043b\u0438 \u0446\u0440\u043a\u0432\u0435\u043d\u0438\u0445 <strong>\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0430<\/strong><\/li>\n\n\n\n<li>\u0435\u043a\u0441\u043f\u0440\u043e\u043f\u0440\u0438\u0458\u0430\u0446\u0438\u0458\u0435 \u0438\u043b\u0438 \u043f\u0440\u0435\u043d\u043e\u0441\u0438 \u0440\u0430\u0434\u0438 <strong>\u0438\u0437\u0431\u0435\u0433\u0430\u0432\u0430\u045a\u0430 \u0441\u043b\u0443\u0436\u0431\u0435\u043d\u0438\u0445 \u0438\u043d\u0442\u0435\u0440\u0432\u0435\u043d\u0446\u0438\u0458\u0430<\/strong><\/li>\n\n\n\n<li><strong>\u0413\u0440\u0430\u043d\u0438\u0446\u0435 \u0437\u0430\u043d\u0435\u043c\u0430\u0440\u0459\u0438\u0432\u043e\u0441\u0442\u0438:<\/strong> \u043d\u0435\u043c\u0430 \u043f\u043e\u0440\u0435\u0441\u043a\u0435 \u043e\u0431\u0430\u0432\u0435\u0437\u0435 \u0430\u043a\u043e \u043e\u0441\u043d\u043e\u0432\u0438\u0446\u0430 \u0437\u0430 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u0438\u0437\u043d\u043e\u0441\u0438 \u043d\u0430\u0458\u0432\u0438\u0448\u0435 1100 \u20ac (\u043f\u0440\u0438 \u043f\u043e\u0434\u0435\u043b\u0438 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0434\u043e 2000 \u20ac)<\/li>\n\n\n\n<li><strong>\u041e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u045a\u0435 \u0437\u0430 \u043f\u0440\u0435\u0434\u0443\u0437\u0435\u045b\u0430:<\/strong> 900000 \u20ac \u0437\u0430 \u0437\u0435\u043c\u0459\u0438\u0448\u043d\u0443 \u0438\u043c\u043e\u0432\u0438\u043d\u0443 \u0438\u043b\u0438 360000 \u20ac \u0437\u0430 \u043f\u043e\u0459\u043e\u043f\u0440\u0438\u0432\u0440\u0435\u0434\u043d\u0443 \u0438 \u0448\u0443\u043c\u0441\u043a\u0443 \u0438\u043c\u043e\u0432\u0438\u043d\u0443 \u043f\u0440\u0438 \u043d\u0435\u043f\u043b\u0430\u0442\u043d\u0438\u043c \u043f\u043e\u0441\u0442\u0443\u043f\u0446\u0438\u043c\u0430<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">\u0422\u0430\u043a\u0441\u0430 \u0437\u0430 \u0443\u043f\u0438\u0441 \u0443 \u043a\u0430\u0442\u0430\u0441\u0442\u0430\u0440 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/h2>\n\n<p class=\"wp-block-paragraph\">\u0423\u043f\u0438\u0441 \u0443 \u043a\u0430\u0442\u0430\u0441\u0442\u0430\u0440 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0458\u0435 \u043c\u043e\u0433\u0443\u045b \u0442\u0435\u043a \u043a\u0430\u0434\u0430 \u043f\u043e\u0440\u0435\u0441\u043a\u0430 \u0443\u043f\u0440\u0430\u0432\u0430 \u043f\u0440\u0435\u0442\u0445\u043e\u0434\u043d\u043e \u0438\u0437\u0434\u0430 <strong>\u043f\u043e\u0442\u0432\u0440\u0434\u0443 \u043e \u043d\u0435\u0441\u043f\u043e\u0440\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0435\u043c\u0430<\/strong> <a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>\u00a7 160 BAO<\/strong><\/a>. \u041e\u0432\u0443 \u043f\u043e\u0442\u0432\u0440\u0434\u0443 \u0434\u043e\u0431\u0438\u0458\u0430\u0442\u0435 \u043a\u0430\u0434\u0430 \u0458\u0435 \u043f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u043d\u043e \u043f\u043b\u0430\u045b\u0435\u043d \u0438\u043b\u0438 \u043d\u0438\u0458\u0435 \u043d\u0430\u0441\u0442\u0430\u043e. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0417\u0430 \u043e\u0434\u0440\u0435\u0452\u0435\u043d\u0435 \u0433\u0440\u0443\u043f\u0435 \u0441\u0442\u0438\u0446\u0430\u043b\u0430\u0446\u0430 <strong>\u0442\u0430\u043a\u0441\u0430 \u0437\u0430 \u0443\u043f\u0438\u0441<\/strong> \u0438\u0437\u043d\u043e\u0441\u0438:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1,1% \u0442\u0440\u0436\u0438\u0448\u043d\u0435 \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438<\/strong> (\u0437\u0430 \u0442\u0440\u0435\u045b\u0435 \u043e\u0441\u043e\u0431\u0435)<\/li>\n\n\n\n<li><strong>1,1% \u0442\u0440\u043e\u0441\u0442\u0440\u0443\u043a\u0435 \u0458\u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u0435 \u0432\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438<\/strong> (\u0437\u0430 \u0447\u043b\u0430\u043d\u043e\u0432\u0435 \u043f\u043e\u0440\u043e\u0434\u0438\u0446\u0435, \u0441\u0443\u043f\u0440\u0443\u0436\u043d\u0438\u043a\u0435, \u0436\u0438\u0432\u043e\u0442\u043d\u0435 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0435 \u0441\u0430 \u0433\u043b\u0430\u0432\u043d\u0438\u043c \u0431\u043e\u0440\u0430\u0432\u0438\u0448\u0442\u0435\u043c)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u0412\u0430\u0448\u0435 \u043f\u0440\u0435\u0434\u043d\u043e\u0441\u0442\u0438 \u0443\u0437 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0441\u043a\u0443 \u043f\u043e\u0434\u0440\u0448\u043a\u0443<\/h2>\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u043e\u0432\u0435\u0440\u0430\u0432\u0430\u043c\u043e \u0437\u0430 \u0412\u0430\u0441:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0434\u0430 \u043b\u0438 \u0441\u0442\u0435 \u043e\u0431\u0430\u0432\u0435\u0437\u043d\u0438 \u043d\u0430 \u043f\u043b\u0430\u045b\u0430\u045a\u0435 \u043f\u043e\u0440\u0435\u0437\u0430 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/li>\n\n\n\n<li>\u0434\u0430 \u043b\u0438 \u0441\u0435 \u043f\u0440\u0438\u043c\u0435\u045a\u0443\u0458\u0435 \u043e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u045a\u0435 \u0438\u043b\u0438 \u043e\u043b\u0430\u043a\u0448\u0438\u0446\u0430<\/li>\n\n\n\n<li>\u043a\u043e\u0458\u0430 \u0441\u0435 \u043e\u0441\u043d\u043e\u0432\u0438\u0446\u0430 \u0437\u0430 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u0438 \u043a\u043e\u0458\u0430 \u0442\u0430\u0440\u0438\u0444\u0430 \u043f\u0440\u0438\u043c\u0435\u045a\u0443\u0458\u0443<\/li>\n\n\n\n<li>\u043a\u043e\u0458\u0435 \u0440\u043e\u043a\u043e\u0432\u0435, \u0437\u0430\u0445\u0442\u0435\u0432\u0435 \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0435 \u0442\u0440\u0435\u0431\u0430 \u043f\u043e\u0448\u0442\u043e\u0432\u0430\u0442\u0438<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0435 \u043f\u0440\u0432\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0458\u0435\"><span class=\"mr-cta-link-normal\">\u0418\u0437\u0430\u0431\u0435\u0440\u0438\u0442\u0435 \u0436\u0435\u0459\u0435\u043d\u0438 \u0442\u0435\u0440\u043c\u0438\u043d \u0441\u0430\u0434\u0430:<\/span><span class=\"mr-cta-link-bold\">\u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0435 \u043f\u0440\u0432\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0458\u0435<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u0427\u0435\u0441\u0442\u043e \u043f\u043e\u0441\u0442\u0430\u0432\u0459\u0430\u043d\u0430 \u043f\u0438\u0442\u0430\u045a\u0430 \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\">\u0414\u0430 \u043b\u0438 \u0441\u0435 \u043f\u0440\u0438 \u0441\u0432\u0430\u043a\u043e\u043c \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0443 \u043f\u043b\u0430\u045b\u0430 \u043f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0414\u0430. \u0427\u0438\u043c \u0441\u0435 \u0443 \u043e\u043a\u0432\u0438\u0440\u0443 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442 \u043f\u0440\u0435\u043d\u0435\u0441\u0435 \u043d\u0430 \u0444\u0438\u0437\u0438\u0447\u043a\u043e \u043b\u0438\u0446\u0435, \u043d\u0430\u0441\u0442\u0430\u0458\u0435 \u043f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438. \u0421\u0442\u0438\u0446\u0430\u045a\u0435 \u043f\u0443\u0442\u0435\u043c \u0437\u0430\u043a\u043e\u043d\u0441\u043a\u043e\u0433 \u043d\u0430\u0441\u043b\u0435\u0452\u0438\u0432\u0430\u045a\u0430, \u043b\u0435\u0433\u0430\u0442\u0430 \u0438\u043b\u0438 \u043f\u043e\u043a\u043b\u043e\u043d\u0430 \u0437\u0430 \u0441\u043b\u0443\u0447\u0430\u0458 \u0441\u043c\u0440\u0442\u0438 \u0458\u0435 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u043e, \u043e\u0441\u0438\u043c \u0430\u043a\u043e \u043d\u0435 \u0432\u0430\u0436\u0438 \u0437\u0430\u043a\u043e\u043d\u0441\u043a\u043e \u043e\u0441\u043b\u043e\u0431\u043e\u0452\u0435\u045a\u0435.  <\/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\">\u041a\u0430\u0434\u0430 \u043c\u043e\u0440\u0430 \u0434\u0430 \u0441\u0435 \u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u041f\u043e\u0440\u0435\u0441\u043a\u0430 \u043e\u0431\u0430\u0432\u0435\u0437\u0430 \u043d\u0435 \u043d\u0430\u0441\u0442\u0430\u0458\u0435 \u0441\u0430 \u0441\u043c\u0440\u045b\u0443, \u0432\u0435\u045b \u0442\u0435\u043a \u0441\u0430 \u0443\u0440\u0443\u0447\u0435\u045a\u0435\u043c. \u041f\u043b\u0430\u045b\u0430\u045a\u0435 \u043c\u043e\u0440\u0430 \u0443 \u043d\u0430\u0447\u0435\u043b\u0443 \u0434\u0430 \u0441\u0435 \u0438\u0437\u0432\u0440\u0448\u0438 \u043f\u0440\u0435 \u0443\u043f\u0438\u0441\u0430 \u0443 \u043a\u0430\u0442\u0430\u0441\u0442\u0430\u0440 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438. \u0417\u0430 \u0442\u043e \u0458\u0435 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u0430 \u043f\u043e\u0442\u0432\u0440\u0434\u0430 \u043e \u043d\u0435\u0441\u043f\u043e\u0440\u043d\u043e\u0441\u0442\u0438 \u043f\u043e\u0440\u0435\u0441\u043a\u0435 \u0443\u043f\u0440\u0430\u0432\u0435.  <\/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\">\u041c\u043e\u0433\u0443 \u043b\u0438 \u0434\u0430 \u043f\u043b\u0430\u045b\u0430\u043c \u043f\u043e\u0440\u0435\u0437 \u0438 \u043d\u0430 \u0440\u0430\u0442\u0435?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0414\u0430, \u043f\u043e\u0434 \u0443\u0441\u043b\u043e\u0432\u043e\u043c \u0434\u0430 \u0441\u0435 \u0441\u0442\u0438\u0446\u0430\u045a\u0435 \u0432\u0440\u0448\u0438 \u0443\u043d\u0443\u0442\u0430\u0440 \u043f\u043e\u0432\u043b\u0430\u0448\u045b\u0435\u043d\u043e\u0433 \u043f\u043e\u0440\u043e\u0434\u0438\u0447\u043d\u043e\u0433 \u043a\u0440\u0443\u0433\u0430 \u0438 \u0434\u0430 \u0441\u0435 \u043f\u0440\u0438\u043c\u0435\u045a\u0443\u0458\u0435 \u0442\u0430\u0440\u0438\u0444\u0430 \u043e\u0434 0,5%. \u0423 \u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0458\u0443 \u0458\u0435 \u043c\u043e\u0433\u0443\u045b\u0435 \u043f\u043b\u0430\u045b\u0430\u045a\u0435 \u043d\u0430 \u0440\u0430\u0442\u0435 \u0443 \u0434\u043e \u043f\u0435\u0442 \u0458\u0435\u0434\u043d\u0430\u043a\u0438\u0445 \u0433\u043e\u0434\u0438\u0448\u045a\u0438\u0445 \u0438\u0437\u043d\u043e\u0441\u0430. \u041f\u043e\u0442\u0440\u0435\u0431\u0430\u043d \u0458\u0435 \u0437\u0430\u0445\u0442\u0435\u0432 \u043a\u043e\u0434 \u043f\u043e\u0440\u0435\u0441\u043a\u0435 \u0443\u043f\u0440\u0430\u0432\u0435.  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"\u041f\u043e\u0440\u0435\u0437 \u043d\u0430 \u043f\u0440\u0435\u043d\u043e\u0441 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u0443 \u041a\u0430\u0434\u0430 \u0441\u0435 \u043d\u0435\u043f\u043e\u043a\u0440\u0435\u0442\u043d\u043e\u0441\u0442 \u043f\u0440\u0435\u043d\u043e\u0441\u0438 \u043f\u0443\u0442\u0435\u043c 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