{"id":53457,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/fastighetsskatt-vid-arv\/"},"modified":"2025-11-26T00:53:12","modified_gmt":"2025-11-25T23:53:12","slug":"fastighetsskatt-vid-arv","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/fastighetsskatt-vid-arv\/","title":{"rendered":"Fastighetsskatt vid arv"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Fastighetsskatt<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Fastighetsskatt<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">Undantag fr\u00e5n fastighetsskatten<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">G\u00e5vor och deras skattem\u00e4ssiga konsekvenser<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">Fastighetsskatt i arvsfall<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Dina f\u00f6rdelar med juridiskt st\u00f6d<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Vanliga fr\u00e5gor \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Fastighetsskatt<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Fastighetsskatten (ImmoESt)<\/strong> tas ut sedan 2012 p\u00e5 vinster fr\u00e5n <strong>f\u00f6rs\u00e4ljning av fastigheter<\/strong>. ImmoESt g\u00e4ller endast f\u00f6r <strong>transaktioner med vinstsyfte<\/strong>. Vid kostnadsfria transaktioner som arv eller g\u00e5vor tas den f\u00f6rst inte ut, f\u00f6rutom om fastigheten s\u00e4ljs senare.  <\/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\">Fastighetsskatten \u00e4r en skatt p\u00e5 den vinst som uppst\u00e5r vid f\u00f6rs\u00e4ljning av fastigheter eller bost\u00e4der i \u00d6sterrike. Den uppg\u00e5r i regel till <strong>30 %<\/strong> av den realiserade vinsten. <\/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\/ImmoESt-bei-Erbschaften-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"Fastighetsskatt vid arv & g\u00e5va i \u00d6sterrike \u2013 Regler, undantag & juridisk hj\u00e4lp enkelt f\u00f6rklarat.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">Undantag fr\u00e5n fastighetsskatten<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Befrielse f\u00f6r huvudbostad<\/li>\n\n\n\n<li>Tillverkarbefrielse<\/li>\n\n\n\n<li>Exproprieringar<\/li>\n\n\n\n<li>Vissa bytesaff\u00e4rer<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">N\u00e4rmare information om undantagen fr\u00e5n fastighetsskatten, skattesatsen samt betalning av skatten hittar du h\u00e4r.<\/a><\/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 und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">G\u00e5vor och deras skattem\u00e4ssiga konsekvenser<\/h2>\n\n<p class=\"wp-block-paragraph\">Om en fastighet ges bort som g\u00e5va, handlar det om en <strong>kostnadsfri transaktion<\/strong>. Eftersom g\u00e5vogivaren inte f\u00e5r n\u00e5gon k\u00f6peskilling och d\u00e4rmed inte g\u00f6r n\u00e5gon vinst, uppst\u00e5r f\u00f6rst intrycket att ingen skatt beh\u00f6ver betalas. Men <strong>var f\u00f6rsiktig<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Senare f\u00f6rs\u00e4ljning eller uthyrning<\/strong>: S\u00e5 snart som g\u00e5votagaren s\u00e4ljer fastigheten eller f\u00e5r inkomster fr\u00e5n den, kan <strong>fastighetsskatt<\/strong> tillkomma. Avg\u00f6rande \u00e4r allts\u00e5 om det uppst\u00e5r en ekonomisk avkastning genom anv\u00e4ndningen. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Blandad g\u00e5va<\/strong>: Ofta betalar barnen sina syskon en kompensation om bara en f\u00e5r fastigheten. Om denna betalning \u00f6verstiger <g id=\"gid_1\">50 % av fastighetens v\u00e4rde<\/g>, g\u00e4ller transaktionen skattem\u00e4ssigt inte l\u00e4ngre som en ren g\u00e5va. I detta fall behandlas \u00f6verl\u00e5telsen som en f\u00f6rs\u00e4ljning och fastighetsskatten ska betalas.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">Fastighetsskatt i arvsfall<\/h2>\n\n<p class=\"wp-block-paragraph\">I arvsfall g\u00e4ller liknande regler som vid g\u00e5vor. Ofta tar en arvinge \u00f6ver en fastighet och kompenserar de andra arvingarna ekonomiskt. Om <strong>fastighetsskatt<\/strong> tillkommer beror framf\u00f6r allt p\u00e5 typen av kompensationsbetalning:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kompensation fr\u00e5n d\u00f6dsboet<\/strong>: Om betalningen g\u00f6rs direkt fr\u00e5n den \u00e4rvda f\u00f6rm\u00f6genheten, talar man om en <strong>skatteneutral arvsdelning<\/strong>. I detta fall uppst\u00e5r ingen fastighetsskatt. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kompensation fr\u00e5n privatf\u00f6rm\u00f6genhet<\/strong>: Om den gynnade arvingen betalar ers\u00e4ttningen ur egen ficka, beror det p\u00e5 <strong>arvskvoten<\/strong>, allts\u00e5 den andel som var och en skulle ha f\u00e5tt utan \u00f6verenskommelse. Om betalningen \u00f6verstiger <strong>50 % av arvskvoten<\/strong>, g\u00e4ller transaktionen skattem\u00e4ssigt som en transaktion med vinstsyfte och fastighetsskatten f\u00f6rfaller till betalning. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Dina f\u00f6rdelar med juridiskt st\u00f6d<\/h2>\n\n<p class=\"wp-block-paragraph\">Fastighetsskatten \u00e4r ett komplext \u00e4mne, s\u00e4rskilt n\u00e4r det g\u00e4ller <strong>g\u00e5vor<\/strong> eller <strong>arv<\/strong>. Redan sm\u00e5 skillnader i kompensationsbetalningar eller vid avvecklingen i d\u00f6dsboet avg\u00f6r om skattskyldighet uppst\u00e5r eller inte. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Kostnadsfri inledande r\u00e5dgivning\"><span class=\"mr-cta-link-normal\">V\u00e4lj \u00f6nskat datum nu:<\/span><span class=\"mr-cta-link-bold\">Kostnadsfri inledande r\u00e5dgivning<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Vanliga fr\u00e5gor \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-36d1cbb5 \" 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\">N\u00e4r tillkommer fastighetsskatt vid ett arv?<\/span><\/div><div class=\"uagb-faq-content\"><p>Det rena arvet av en fastighet \u00e4r skattefritt. Fastighetsskatt tillkommer f\u00f6rst n\u00e4r den \u00e4rvda fastigheten s\u00e4ljs eller om en arvinge kompenserar andra medarvingar med en <strong>kompensationsbetalning fr\u00e5n privatf\u00f6rm\u00f6genheten<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" 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\">M\u00e5ste man betala fastighetsskatt vid en g\u00e5va?<\/span><\/div><div class=\"uagb-faq-content\"><p>En g\u00e5va i sig \u00e4r skattefri, eftersom ingen k\u00f6peskilling betalas. Fastighetsskatt uppst\u00e5r dock om g\u00e5votagaren s\u00e4ljer fastigheten senare eller f\u00e5r inkomster fr\u00e5n den. Vid en <strong>blandad g\u00e5va<\/strong> utl\u00f6ses skattskyldigheten s\u00e5 snart som betalningen \u00f6verstiger <strong>50 % av fastighetens v\u00e4rde<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" 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\">Vilka undantag fr\u00e5n fastighetsskatten finns det i \u00d6sterrike?<\/span><\/div><div class=\"uagb-faq-content\"><p>Vissa fall \u00e4r befriade fr\u00e5n skatten, d\u00e4ribland <strong>befrielsen f\u00f6r huvudbostad<\/strong>, <strong>tillverkarbefrielsen<\/strong>, <strong>exproprieringar<\/strong> samt vissa <strong>bytesaff\u00e4rer<\/strong>. Om ett undantag g\u00e4ller beror p\u00e5 det enskilda fallet och b\u00f6r kontrolleras individuellt. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Fastighetsskatt Fastighetsskatten (ImmoESt) tas ut sedan 2012 p\u00e5 vinster fr\u00e5n f\u00f6rs\u00e4ljning av fastigheter. ImmoESt g\u00e4ller endast f\u00f6r transaktioner med vinstsyfte. Vid kostnadsfria transaktioner som arv eller g\u00e5vor tas den f\u00f6rst &#8230;","protected":false},"author":24,"featured_media":53458,"parent":59263,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1146],"tags":[],"class_list":["post-53457","page","type-page","status-publish","has-post-thumbnail","hentry","category-arvsraett-foermoegenhetsplanering"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/sv\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Fastighetsskatt Fastighetsskatten (ImmoESt) tas ut sedan 2012 p\u00e5 vinster fr\u00e5n f\u00f6rs\u00e4ljning av fastigheter. ImmoESt g\u00e4ller endast f\u00f6r transaktioner med vinstsyfte. Vid kostnadsfria transaktioner som arv eller g\u00e5vor tas den f\u00f6rst ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/53457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/comments?post=53457"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/53457\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/59263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media\/53458"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media?parent=53457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/categories?post=53457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/tags?post=53457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}