{"id":79799,"date":"2025-08-07T13:40:37","date_gmt":"2025-08-07T11:40:37","guid":{"rendered":"https:\/\/harlander-partner.eu\/fastighetsratt\/fastighetsforvarvsskatt\/"},"modified":"2025-11-26T07:46:35","modified_gmt":"2025-11-26T06:46:35","slug":"fastighetsforvarvsskatt","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sv\/fastighetsratt\/fastighetsforvarvsskatt\/","title":{"rendered":"Fastighetsf\u00f6rv\u00e4rvsskatt"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Fastighetsf\u00f6rv\u00e4rvsskatt<\/h2><ul><li><a href=\"#h-grunderwerbsteuer\" data-level=\"2\">Fastighetsf\u00f6rv\u00e4rvsskatt<\/a><\/li><li><a href=\"#h-gegenstand-der-grunderwerbsteuer\" data-level=\"2\">F\u00f6rem\u00e5l f\u00f6r fastighets\u00f6verl\u00e5telseskatt<\/a><\/li><li><a href=\"#h-erwerbsvorgange\" data-level=\"2\">F\u00f6rv\u00e4rvstransaktioner<\/a><\/li><li><a href=\"#h-steuerbefreiungen-beim-immobilienkauf\" data-level=\"2\">Skattebefrielser vid fastighetsk\u00f6p<\/a><ul><li><a href=\"#h-wohnungsubertragung-unter-partnern\" data-level=\"3\">\u00d6verl\u00e5telse av bostad mellan partners<\/a><\/li><li><a href=\"#h-bagatellgrenze\" data-level=\"3\">Bagatellgr\u00e4ns<\/a><\/li><li><a href=\"#h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\" data-level=\"3\">Fr\u00e4mjande av allm\u00e4nnyttiga, v\u00e4lg\u00f6rande och kyrkliga \u00e4ndam\u00e5l<\/a><\/li><li><a href=\"#h-realteilung\" data-level=\"3\">Real delning<\/a><\/li><li><a href=\"#h-behordlicher-eingriff\" data-level=\"3\">Myndighetsingripande<\/a><\/li><\/ul><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">Ber\u00e4kningsunderlag<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-und-eintragungsgebuhr\" data-level=\"2\">F\u00f6rv\u00e4rvsskatt och registreringsavgift<\/a><\/li><li><a href=\"#h-steuerschuld-und-steuerschuldner\" data-level=\"2\">Skatteskuld och skattskyldig<\/a><\/li><li><a href=\"#h-abfuhr-der-grunderwerbsteuer\" data-level=\"2\">Betalning av f\u00f6rv\u00e4rvsskatten<\/a><ul><li><a href=\"#h-unbedecklichkeitsbescheinigung-nach-160-bao\" data-level=\"3\">Intyg om betald skatt enligt \u00a7 160 BAO<\/a><\/li><\/ul><\/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-grunderwerbsteuer\">Fastighetsf\u00f6rv\u00e4rvsskatt<\/h2>\n\n<p class=\"wp-block-paragraph\">Vid k\u00f6p av en tomt eller fastighet i \u00d6sterrike tillkommer fastighets\u00f6verl\u00e5telseskatt. Denna skattskyldighet ber\u00f6r inte bara klassiska k\u00f6peavtal, utan \u00e4ven kostnadsfria \u00f6verl\u00e5telser som g\u00e5vor och arv. <\/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>Fastighets\u00f6verl\u00e5telseskatten (GrESt)<\/strong> \u00e4r en eng\u00e5ngsskatt som tas ut vid varje f\u00f6rv\u00e4rv av inhemska fastigheter.<\/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-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer.webp\" alt=\"Allt om fastighets\u00f6verl\u00e5telseskatt i \u00d6sterrike: Skattesatser, skatteavdrag, befrianden & tips f\u00f6r en r\u00e4ttss\u00e4ker hantering med advokat.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gegenstand-der-grunderwerbsteuer\">F\u00f6rem\u00e5l f\u00f6r fastighets\u00f6verl\u00e5telseskatt<\/h2>\n\n<p class=\"wp-block-paragraph\">Fastighets\u00f6verl\u00e5telseskatten omfattar enligt <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> uteslutande f\u00f6rv\u00e4rv av <strong>fastigheter i hemlandet<\/strong> inklusive deras <strong>civilr\u00e4ttsliga tillbeh\u00f6r<\/strong>. Detta innefattar s\u00e4rskilt: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Mark och jord<\/li>\n\n\n\n<li>Byggnader<\/li>\n\n\n\n<li>Tillv\u00e4xt och tillbeh\u00f6r<\/li>\n\n\n\n<li>Byggr\u00e4tter<\/li>\n\n\n\n<li>Byggnad p\u00e5 annans mark<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">F\u00f6ljande r\u00e4knas inte till fastigheten:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Maskiner och tekniska anl\u00e4ggningar som h\u00f6r till en verksamhet <\/li>\n\n\n\n<li>Annan l\u00f6s egendom<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-erwerbsvorgange\">F\u00f6rv\u00e4rvstransaktioner<\/h2>\n\n<p class=\"wp-block-paragraph\">Fastighets\u00f6verl\u00e5telseskatten g\u00e4ller f\u00f6r betalda eller kostnadsfria f\u00f6rv\u00e4rv av inhemska fastigheter. <\/p>\n\n<p class=\"wp-block-paragraph\">Detta inkluderar s\u00e4rskilt f\u00f6ljande f\u00f6rv\u00e4rv:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u00c4gander\u00e4ttsf\u00f6rv\u00e4rv genom k\u00f6p, byte, arv, laglott eller h\u00e4vd<\/li>\n\n\n\n<li>F\u00f6rv\u00e4rv av ekonomisk best\u00e4mmander\u00e4tt, t.ex. trust<\/li>\n\n\n\n<li>F\u00f6rv\u00e4rv i samband med person- och kapitalbolag<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Dessutom k\u00e4nner lagen till tv\u00e5 speciella omst\u00e4ndigheter som uteslutande \u00e4r relevanta f\u00f6r <strong>f\u00f6retagsstrukturer<\/strong>: <a href=\"https:\/\/harlander-partner.eu\/sv\/fastighetsratt\/forvarvsskatt-for-foretag\/\">Fastighets\u00f6verl\u00e5telseskatt f\u00f6r f\u00f6retag<\/a>.<\/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-steuerbefreiungen-beim-immobilienkauf\">Skattebefrielser vid fastighetsk\u00f6p<\/h2>\n\n<p class=\"wp-block-paragraph\">Fastighets\u00f6verl\u00e5telseskattelagen k\u00e4nner till en m\u00e4ngd befrianden. F\u00f6ljande f\u00f6rv\u00e4rv \u00e4r befriade: <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wohnungsubertragung-unter-partnern\">\u00d6verl\u00e5telse av bostad mellan partners<\/h3>\n\n<p class=\"wp-block-paragraph\">Makor eller registrerade partners drar nytta av ett skatteavdrag f\u00f6r 150 m\u00b2 bostadsyta vid gemensamt f\u00f6rv\u00e4rv eller arv av en bostad. F\u00f6r detta m\u00e5ste vissa regler f\u00f6r bos\u00e4ttning och anv\u00e4ndning f\u00f6ljas. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bagatellgrenze\">Bagatellgr\u00e4ns<\/h3>\n\n<p class=\"wp-block-paragraph\">Ingen skatt tas ut om ber\u00e4kningsunderlaget understiger 1 100 euro. F\u00f6r vissa fastighetsdelningar g\u00e4ller gr\u00e4nsen 2 000 euro. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-forderung-gemeinnutziger-mildtatiger-und-kirchlicher-zwecke\">Fr\u00e4mjande av allm\u00e4nnyttiga, v\u00e4lg\u00f6rande och kyrkliga \u00e4ndam\u00e5l<\/h3>\n\n<p class=\"wp-block-paragraph\">Kostnadsfria \u00f6verl\u00e5telser till allm\u00e4nnyttiga, v\u00e4lg\u00f6rande eller kyrkliga inr\u00e4ttningar \u00e4r befriade. \u00c4ven \u00f6verl\u00e5telser som sker genom en myndighets\u00e5tg\u00e4rd f\u00f6r fysisk planering eller byggnadsplanering \u00e4r skattefria, men endast om de inte har avtalats frivilligt. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-realteilung\">Real delning<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00c4ven vid en realdelning, allts\u00e5 uppdelningen av en gemensam fastighet i enskild \u00e4gander\u00e4tt, kan det finnas ett undantag. F\u00f6ruts\u00e4ttningen \u00e4r att varje del\u00e4gare endast erh\u00e5ller det v\u00e4rde som motsvarar hans ursprungliga andel. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-behordlicher-eingriff\">Myndighetsingripande<\/h3>\n\n<p class=\"wp-block-paragraph\">Om en fastighet \u00f6verl\u00e5ts genom expropriation eller f\u00f6r att undvika ett myndighetsingripande, tillkommer inte heller n\u00e5gon skatt.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">Ber\u00e4kningsunderlag<\/h2>\n\n<p class=\"wp-block-paragraph\">Ber\u00e4kningsunderlaget f\u00f6r fastighets\u00f6verl\u00e5telseskatten beror p\u00e5 vilken <strong>typ av fastighet<\/strong> som \u00f6verl\u00e5ts och i vilket <strong>r\u00e4ttsligt eller ekonomiskt sammanhang<\/strong> f\u00f6rv\u00e4rvet st\u00e5r. I grunden ber\u00e4knas skatten efter <strong>vederlaget<\/strong>, allts\u00e5 det som faktiskt l\u00e4ggs ner p\u00e5 fastigheten. <\/p>\n\n<p class=\"wp-block-paragraph\">I vissa fall anv\u00e4nds dock <strong>inte vederlaget<\/strong>, utan <strong>fastighetens v\u00e4rde<\/strong> eller <strong>taxeringsv\u00e4rdet<\/strong>, s\u00e4rskilt vid \u00f6verl\u00e5telser inom familjen eller vid kostnadsfria f\u00f6rfaranden som arv eller \u00f6verl\u00e5telse av laglott. <strong>Taxeringsv\u00e4rdet<\/strong> anv\u00e4nds som ber\u00e4kningsunderlag <strong>uteslutande f\u00f6r jord- och skogsbruksfastigheter<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Om fastigheten tillh\u00f6r tillg\u00e5ngarna i ett <strong>fastighetsbolag<\/strong>, \u00e4r det obligatoriskt att anv\u00e4nda <strong>marknadsv\u00e4rdet<\/strong> som ber\u00e4kningsunderlag. Detta m\u00e5ste styrkas genom ett utl\u00e5tande eller j\u00e4mf\u00f6rbara bevis. <\/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\">F\u00f6rv\u00e4rvsskatt och registreringsavgift<\/h2>\n\n<p class=\"wp-block-paragraph\">Vid k\u00f6p av en fastighet tillkommer i regel <strong>fastighets\u00f6verl\u00e5telseskatt p\u00e5 3,5 % av k\u00f6peskillingen<\/strong>. Om f\u00f6rv\u00e4rvet sker bland <strong>n\u00e4ra anh\u00f6riga<\/strong> reduceras skattesatsen till <strong>2 %<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ut\u00f6ver fastighets\u00f6verl\u00e5telseskatten ska en <strong>registreringsavgift p\u00e5 1,1 % av k\u00f6peskillingen<\/strong> betalas vid <strong>inskrivningen av \u00e4gander\u00e4tten i fastighetsregistret<\/strong>. Denna s\u00e5 kallade inskrivningsavgift f\u00f6rfaller tillsammans med inskrivningen och \u00e4r obligatorisk. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerschuld-und-steuerschuldner\">Skatteskuld och skattskyldig<\/h2>\n\n<p class=\"wp-block-paragraph\">Fastighets\u00f6verl\u00e5telseskatten uppst\u00e5r s\u00e5 snart avtalsparterna sluter f\u00f6rv\u00e4rvet r\u00e4ttsligt bindande. Skattskyldiga \u00e4r i princip alla personer som \u00e4r delaktiga i f\u00f6rv\u00e4rvet, vilket i regel \u00e4r k\u00f6paren och s\u00e4ljaren. <\/p>\n\n<p class=\"wp-block-paragraph\">Ut\u00f6ver standardfallet med avtalsslut reglerar fastighets\u00f6verl\u00e5telseskattelagen \u00e4ven <strong>s\u00e4rskilda undantag<\/strong>, till exempel vid arv, testamenten eller g\u00e5vor i d\u00f6dsfall. I dessa fall uppst\u00e5r skatteskulden vid en avvikande tidpunkt. <\/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\">Betalning av f\u00f6rv\u00e4rvsskatten<\/h2>\n\n<p class=\"wp-block-paragraph\">Fastighets\u00f6verl\u00e5telseskatten betalas antingen genom <strong>sj\u00e4lvber\u00e4kning<\/strong> eller med hj\u00e4lp av en <strong>deklaration<\/strong>. B\u00e5da varianterna m\u00e5ste ske genom en advokat eller notarie. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sj\u00e4lvber\u00e4kningen<\/strong> erbjuder den <strong>f\u00f6rdelen<\/strong> att den <strong>p\u00e5skyndar<\/strong> fastighetsf\u00f6rv\u00e4rvet betydligt. Genom parternas representant sker inte bara <strong>anm\u00e4lan och betalning<\/strong> av skatten via FinanzOnline, utan \u00e4ven <strong>kontrollen<\/strong> av vilken skattesats som g\u00e4ller, om ett undantag \u00e4r m\u00f6jligt och vilket ber\u00e4kningsunderlag som ska anv\u00e4ndas i det enskilda fallet. <\/p>\n\n<p class=\"wp-block-paragraph\">En betalning i tid och korrekt \u00e4r en f\u00f6ruts\u00e4ttning f\u00f6r registrering i fastighetsregistret. Utan den kan \u00e4gander\u00e4tten inte \u00f6verf\u00f6ras. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unbedecklichkeitsbescheinigung-nach-160-bao\">Intyg om betald skatt enligt \u00a7 160 BAO<\/h3>\n\n<p class=\"wp-block-paragraph\">Skattekontoret utf\u00e4rdar ett <strong>intyg om betald skatt<\/strong> enligt <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>. D\u00e4rmed bekr\u00e4ftar skattekontoret att fastighets\u00f6verl\u00e5telseskatten har betalats fullst\u00e4ndigt och korrekt eller att ingen s\u00e5dan tillkommer. <\/p>\n\n<p class=\"wp-block-paragraph\">Detta intyg \u00e4r en f\u00f6ruts\u00e4ttning f\u00f6r att <strong>fastighetsdomstolen ska registrera \u00e4gander\u00e4tts\u00f6verf\u00f6ringen<\/strong>. Utan denna bekr\u00e4ftelse avbryts fastighetsregisterf\u00f6rfarandet. <\/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\">Fastighets\u00f6verl\u00e5telseskatten verkar tydligt reglerad vid f\u00f6rsta anblicken, men i praktiken visar det sig att sm\u00e5 fel snabbt kan leda till on\u00f6dig skattebelastning eller f\u00f6rseningar i fastighetsregistret. En tidig juridisk r\u00e5dgivning skapar s\u00e4kerhet. <\/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 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\">N\u00e4r tillkommer fastighets\u00f6verl\u00e5telseskatt?<\/span><\/div><div class=\"uagb-faq-content\"><p>Fastighets\u00f6verl\u00e5telseskatt tillkommer om du f\u00f6rv\u00e4rvar \u00e4gander\u00e4tt till en fastighet i \u00d6sterrike, till exempel genom k\u00f6p, g\u00e5va, arv eller byte.<\/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\">Hur h\u00f6g \u00e4r fastighets\u00f6verl\u00e5telseskatten vid k\u00f6p?<\/span><\/div><div class=\"uagb-faq-content\"><p>Vid ett betalt f\u00f6rv\u00e4rv \u00e4r skatten 3,5 % av k\u00f6peskillingen.<\/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\">N\u00e4r anv\u00e4nds fastighetens v\u00e4rde ist\u00e4llet f\u00f6r k\u00f6peskillingen?<\/span><\/div><div class=\"uagb-faq-content\"><p>Om det inte finns n\u00e5got eller endast ett litet vederlag, till exempel vid g\u00e5va eller \u00f6verl\u00e5telse inom familjen, anv\u00e4nds fastighetens v\u00e4rde.<\/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\">Vad g\u00e4ller f\u00f6r jord- och skogsbruksfastigheter?<\/span><\/div><div class=\"uagb-faq-content\"><p>I dessa fall anv\u00e4nds taxeringsv\u00e4rdet som ber\u00e4kningsunderlag, inte fastighetens v\u00e4rde.<\/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\">Vad h\u00e4nder om jag inte betalar skatten i tid?<\/span><\/div><div class=\"uagb-faq-content\"><p>Utan bevis p\u00e5 skattebetalning kommer \u00e4gander\u00e4tten inte att registreras i fastighetsregistret.<\/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\">N\u00e4r f\u00f6rfaller skatten?<\/span><\/div><div class=\"uagb-faq-content\"><p>Omedelbart efter undertecknandet av avtalet, eftersom f\u00f6rv\u00e4rvet realiseras med detta.<\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"Fastighetsf\u00f6rv\u00e4rvsskatt Vid k\u00f6p av en tomt eller fastighet i \u00d6sterrike tillkommer fastighets\u00f6verl\u00e5telseskatt. Denna skattskyldighet ber\u00f6r inte bara klassiska k\u00f6peavtal, utan \u00e4ven kostnadsfria \u00f6verl\u00e5telser som g\u00e5vor och arv. Fastighets\u00f6verl\u00e5telseskatten (GrESt) \u00e4r &#8230;","protected":false},"author":1,"featured_media":79807,"parent":68998,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1149,1199],"tags":[],"class_list":["post-79799","page","type-page","status-publish","has-post-thumbnail","hentry","category-fastighetsraett","category-lag"],"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":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/sv\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Fastighetsf\u00f6rv\u00e4rvsskatt Vid k\u00f6p av en tomt eller fastighet i \u00d6sterrike tillkommer fastighets\u00f6verl\u00e5telseskatt. Denna skattskyldighet ber\u00f6r inte bara klassiska k\u00f6peavtal, utan \u00e4ven kostnadsfria \u00f6verl\u00e5telser som g\u00e5vor och arv. Fastighets\u00f6verl\u00e5telseskatten (GrESt) \u00e4r ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/79799","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/comments?post=79799"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/79799\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/68998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media\/79807"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media?parent=79799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/categories?post=79799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/tags?post=79799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}