{"id":81888,"date":"2025-08-18T08:14:01","date_gmt":"2025-08-18T06:14:01","guid":{"rendered":"https:\/\/harlander-partner.eu\/arvsratt-och-forebyggande\/gava-under-livstiden\/"},"modified":"2025-11-26T08:24:18","modified_gmt":"2025-11-26T07:24:18","slug":"gava-under-livstiden","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/gava-under-livstiden\/","title":{"rendered":"G\u00e5va under livstiden"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>G\u00e5va under livstiden<\/h2><ul><li><a href=\"#h-schenkung-zu-lebzeiten\" data-level=\"2\">G\u00e5va under livstiden<\/a><\/li><li><a href=\"#h-wesentliche-rechtliche-grundlagen\" data-level=\"2\">V\u00e4sentliga r\u00e4ttsliga grunder<\/a><\/li><li><a href=\"#h-pflichtteil-und-schenkungspflichtteil\" data-level=\"2\">Lagstadgad andel och g\u00e5vo-lagstadgad andel<\/a><\/li><li><a href=\"#h-formen-der-schenkung-zu-lebzeiten\" data-level=\"2\">Former av g\u00e5va under livstiden<\/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-schenkung-zu-lebzeiten\">G\u00e5va under livstiden<\/h2>\n\n<p class=\"wp-block-paragraph\">Med en g\u00e5va under livstiden avses den kostnadsfria \u00f6verf\u00f6ringen av tillg\u00e5ngar, s\u00e5som pengar, fastigheter, v\u00e4rdesaker eller r\u00e4ttigheter, fr\u00e5n en person till en annan under deras livstid. Syftet kan vara att ekonomiskt st\u00f6dja anh\u00f6riga eller andra personer redan f\u00f6re arvet, att utnyttja skattef\u00f6rdelar eller att specifikt bevara familjens egendom. Denna form av \u00f6verf\u00f6ring av tillg\u00e5ngar \u00e4r inte bara juridiskt utan ofta ocks\u00e5 k\u00e4nslom\u00e4ssigt betydelsefull, eftersom den p\u00e5verkar givarens handlingsutrymme och mottagarens s\u00e4kerhet.  <\/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\">En g\u00e5va under livstiden \u00e4r den kostnadsfria \u00f6verf\u00f6ringen av tillg\u00e5ngar eller r\u00e4ttigheter mellan levande personer, ofta f\u00f6r tidigt st\u00f6d eller s\u00e4kerhet.<\/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\/Schenkung-zu-Lebzeiten-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp\" alt=\"G\u00e5va under livstiden f\u00f6rklarad: r\u00e4ttsliga grunder, typiska risker och f\u00f6rdelar med f\u00f6rskott p\u00e5 arv i \u00d6sterrike.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wesentliche-rechtliche-grundlagen\">V\u00e4sentliga r\u00e4ttsliga grunder<\/h2>\n\n<p class=\"wp-block-paragraph\">I \u00d6sterrike utg\u00e5r inte l\u00e4ngre n\u00e5gon g\u00e5voskatt. \u00c4nd\u00e5 m\u00e5ste man anm\u00e4la till skattemyndigheten om vissa v\u00e4rdegr\u00e4nser \u00f6verskrids. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Undantag<\/strong>: Vissa tillf\u00e4lliga g\u00e5vor (t.ex. f\u00f6delsedags- eller studentpresenter upp till 1 000 euro per \u00e5r) samt g\u00e5vor f\u00f6r bostadsanskaffning under tydliga villkor \u00e4r befriade fr\u00e5n anm\u00e4lningsplikt. Fastigheter omfattas inte av anm\u00e4lningsplikten, eftersom skattemyndigheten registrerar dem via fastighets\u00f6verl\u00e5telseskatt. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Allm\u00e4n anm\u00e4lningsplikt<\/strong>: Man m\u00e5ste anm\u00e4la l\u00f6s egendom som kontanter, smycken, sparkonton, andelar i f\u00f6retag eller r\u00e4ttigheter till skattemyndigheten om v\u00e4rdet n\u00e5r 15 000 euro inom fem \u00e5r.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>F\u00f6rh\u00f6jd gr\u00e4ns f\u00f6r anh\u00f6riga<\/strong>: Vid g\u00e5vor till n\u00e4ra anh\u00f6riga g\u00e4ller en anm\u00e4lningsplikt fr\u00e5n och med <strong>50 000 euro per \u00e5r<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-pflichtteil-und-schenkungspflichtteil\">Lagstadgad andel och g\u00e5vo-lagstadgad andel<\/h2>\n\n<p class=\"wp-block-paragraph\">G\u00e5vor kan p\u00e5verka <strong><a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/laglottsratt\/\">den lagstadgade andelen<\/a><\/strong> f\u00f6r arvingar. Make\/maka, registrerade partner och barn kr\u00e4ver att vissa g\u00e5vor beaktas vid ber\u00e4kningen av den lagstadgade andelen. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Vid g\u00e5vor till <strong>icke <a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/laglottsratt\/\" target=\"_blank\" rel=\"noreferrer noopener\">lagstadgade personer<\/a><\/strong> g\u00e4ller: Om g\u00e5van sker mer \u00e4n tv\u00e5 \u00e5r f\u00f6re givarens d\u00f6d, f\u00f6rblir den obem\u00e4rkt f\u00f6r den lagstadgade andelen.<\/li>\n\n\n\n<li>Vid g\u00e5vor till <strong><a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/laglottsratt\/\">lagstadgade personer<\/a><\/strong> finns det ingen tidsbegr\u00e4nsning. \u00c4ven \u00e5rtionden gamla g\u00e5vor kan r\u00e4knas in. <\/li>\n\n\n\n<li>Tvister kan undvikas om andra lagstadgade personer samtidigt kompenseras vid g\u00e5van och motsvarande skriftliga avst\u00e5enden fr\u00e5n den lagstadgade andelen avtalas.<\/li>\n<\/ul>\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\">\u201eEine sorgf\u00e4ltige Planung der Schenkung zu Lebzeiten verhindert sp\u00e4tere Streitigkeiten und sch\u00fctzt die Interessen aller Beteiligten.\u201c<\/span>\n    <\/div>\n\n<p class=\"wp-block-paragraph\">Inr\u00e4kningen av g\u00e5vor p\u00e5 den lagstadgade andelen sker i flera steg.<br\/>Man r\u00e4knar f\u00f6rst in de g\u00e5vor som den avlidne har gjort under sin livstid till kvarl\u00e5tenskapen. Detta \u00f6kar grunden fr\u00e5n vilken man ber\u00e4knar de lagstadgade andelarna. V\u00e4rdet av g\u00e5van anpassas till tidpunkten f\u00f6r den avlidnes d\u00f6d.  <br\/><\/p>\n\n<p class=\"wp-block-paragraph\">Om en <a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/laglottsratt\/\">lagstadgad person<\/a> sj\u00e4lv har f\u00e5tt en g\u00e5va, r\u00e4knas denna, i den m\u00e5n det \u00e4r avsett, in p\u00e5 hans\/hennes lagstadgade andel. Det \u00e4r viktigt att detta endast g\u00e4ller den ytterligare delen av den lagstadgade andelen som uppst\u00e5r genom att inkludera g\u00e5vorna (s\u00e5 kallad g\u00e5vo-lagstadgad andel), inte f\u00f6r hela den lagstadgade andelen. <\/p>\n\n<p class=\"wp-block-paragraph\">Man skiljer mellan den lagstadgade andelen fr\u00e5n den rena kvarl\u00e5tenskapen och den g\u00e5vo-lagstadgade andelen, som h\u00e4rr\u00f6r fr\u00e5n till\u00e4gget av g\u00e5vor. Beaktandet av g\u00e5vorna leder till ett merbelopp f\u00f6r den lagstadgade andelen, som kallas g\u00e5vo-lagstadgad andel. <\/p>\n\n<p class=\"wp-block-paragraph\">Andra <a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/laglottsratt\/\">lagstadgade personer<\/a> eller <a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/lagstadgad-arvsratt\/\">arvingar<\/a> kr\u00e4ver p\u00e5 beg\u00e4ran att g\u00e5vor till <a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/laglottsratt\/\">lagstadgade personer<\/a> beaktas och r\u00e4knas in. \u00c4ven testamentstagare kan kr\u00e4va en inr\u00e4kning om de m\u00e5ste bidra till att uppfylla de lagstadgade andelarna. <\/p>\n\n<p class=\"wp-block-paragraph\">Inte alla g\u00e5vor r\u00e4knas in. Undantag finns om den avlidne uttryckligen har fastst\u00e4llt eller skriftligen avtalat att en g\u00e5va inte ska r\u00e4knas in. <\/p>\n\n<p class=\"wp-block-paragraph\">Om kvarl\u00e5tenskapen inte r\u00e4cker till f\u00f6r att betala alla lagstadgade andelar, m\u00e5ste mottagaren proportionellt st\u00e5 f\u00f6r det saknade beloppet, n\u00e4mligen i f\u00f6rh\u00e5llande till v\u00e4rdet av den mottagna g\u00e5van.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-formen-der-schenkung-zu-lebzeiten\">Former av g\u00e5va under livstiden<\/h2>\n\n<h3 class=\"wp-block-heading\">1. G\u00e5va mellan levande<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00d6verf\u00f6ringen av tillg\u00e5ngar sker omedelbart. Detta \u00e4r s\u00e4rskilt anv\u00e4ndbart om mottagaren snarast beh\u00f6ver medlen vid en viss tidpunkt, till exempel vid husbygge eller intr\u00e4de p\u00e5 arbetsmarknaden. <\/p>\n\n<h3 class=\"wp-block-heading\">2. G\u00e5va vid d\u00f6dsfall<\/h3>\n\n<p class=\"wp-block-paragraph\">H\u00e4r f\u00f6rbinder sig givaren redan under sin livstid avtalsenligt att \u00f6verf\u00f6ra en viss sak f\u00f6rst efter sin d\u00f6d.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Formf\u00f6reskrift<\/strong>: Notariell handling<\/li>\n\n\n\n<li><strong>\u00c5terkallelse<\/strong>: Endast m\u00f6jligt vid avtalsenligt \u00f6verenskommen r\u00e4tt till \u00e5terkallelse, i samf\u00f6rst\u00e5nd eller vid grov otacksamhet fr\u00e5n mottagarens sida<\/li>\n\n\n\n<li><strong>Risk<\/strong>: Kvarl\u00e5tenskapen omfattar saken och anv\u00e4nder den f\u00f6r att betala skulder eller f\u00f6r att betala ut lagstadgade personer.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L\u00e4s mer om g\u00e5van vid d\u00f6dsfall h\u00e4r: <a href=\"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/gava-for-dodsfall\/\" target=\"_blank\" rel=\"noreferrer noopener\">G\u00e5va vid d\u00f6dsfall<\/a><\/p>\n\n<h2 class=\"wp-block-heading\">S\u00e4rskilda aspekter vid fastigheter<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>G\u00e5van av fastigheter<\/strong> kr\u00e4ver ett skriftligt g\u00e5voavtal, undertecknat av b\u00e5da parter. Viktiga s\u00e4kerhetsr\u00e4ttigheter f\u00f6r g\u00e5vogivaren b\u00f6r absolut noteras i avtalet och i fastighetsregistret: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Boender\u00e4tt<\/strong>: G\u00e5vogivaren f\u00e5r bo i fastigheten livsl\u00e5ngt.<\/li>\n\n\n\n<li><strong>Frukttnjutningsr\u00e4tt<\/strong>: G\u00e5vogivaren f\u00e5r forts\u00e4tta att erh\u00e5lla int\u00e4kter (t.ex. hyresint\u00e4kter) fr\u00e5n fastigheten.<\/li>\n\n\n\n<li><strong>Belastnings- och avyttringsf\u00f6rbud<\/strong>: Fastigheten f\u00e5r endast s\u00e4ljas eller belastas med g\u00e5vogivarens samtycke.<\/li>\n<\/ul>\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-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Dina f\u00f6rdelar med juridiskt st\u00f6d<\/h2>\n\n<p class=\"wp-block-paragraph\">G\u00e5vor under livstiden inneb\u00e4r m\u00e5nga juridiska och ekonomiska utmaningar. Ofta handlar det om komplexa fr\u00e5gor om anm\u00e4lningsplikt, m\u00f6jliga effekter p\u00e5 den lagstadgade andelen eller s\u00e4kerst\u00e4llandet av bostads- och nyttjander\u00e4tter. Utan tydliga avtalsenliga regleringar hotar senare tvister mellan arvingar eller ekonomiska nackdelar f\u00f6r g\u00e5vogivare och mottagare. \u00c4ven skattem\u00e4ssiga aspekter och inskrivningar i fastighetsregistret m\u00e5ste beaktas noggrant f\u00f6r att undvika o\u00f6nskade konsekvenser.   <\/p>\n\n<p class=\"wp-block-paragraph\">En juridisk r\u00e5dgivning fr\u00e5n en specialiserad advokatbyr\u00e5 som v\u00e5r ger s\u00e4kerhet, skyddar mot kostsamma misstag och s\u00e4kerst\u00e4ller att dina intressen tillvaratas i varje fas.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u00e5r advokatbyr\u00e5<\/p>\n\n<ul class=\"wp-block-list\">\n<li>pr\u00f6var om det aktuella r\u00e4ttsomr\u00e5det \u00e4r till\u00e4mpligt i ditt fall,<\/li>\n\n\n\n<li>leder dig genom hela f\u00f6rfarandet respektive avvecklingen,<\/li>\n\n\n\n<li>s\u00f6rjer f\u00f6r en r\u00e4ttss\u00e4ker utformning och genomf\u00f6rande av alla n\u00f6dv\u00e4ndiga steg,<\/li>\n\n\n\n<li>st\u00f6djer vid ber\u00e4kningen, genomdrivandet eller avv\u00e4rjandet av anspr\u00e5k,<\/li>\n\n\n\n<li>vakar \u00f6ver dina r\u00e4ttigheter och intressen gentemot alla inblandade.<\/li>\n<\/ul>\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\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/sv\\\/arvsratt-och-forebyggande\\\/gava-under-livstiden\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad avses med en g\\u00e5va under livstiden?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Det \\u00e4r den kostnadsfria \\u00f6verf\\u00f6ringen av pengar, fastigheter, v\\u00e4rdesaker eller r\\u00e4ttigheter mellan levande personer, ofta f\\u00f6r st\\u00f6d eller f\\u00f6rm\\u00f6genhetsplanering.\"}},{\"@type\":\"Question\",\"name\":\"M\\u00e5ste jag anm\\u00e4la g\\u00e5vor i \\u00d6sterrike till skattemyndigheten?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, om vissa v\\u00e4rdegr\\u00e4nser \\u00f6verskrids. F\\u00f6r l\\u00f6s egendom g\\u00e4ller en gr\\u00e4ns p\\u00e5 15 000 euro inom fem \\u00e5r, f\\u00f6r n\\u00e4ra anh\\u00f6riga 50 000 euro per \\u00e5r. \"}},{\"@type\":\"Question\",\"name\":\"Vilka g\\u00e5vor \\u00e4r undantagna fr\\u00e5n anm\\u00e4lningsplikten?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tillf\\u00e4lliga g\\u00e5vor upp till 1 000 euro per \\u00e5r samt fastigheter, eftersom dessa registreras via fastighets\\u00f6verl\\u00e5telseskatt.\"}},{\"@type\":\"Question\",\"name\":\"Hur p\\u00e5verkar g\\u00e5vor den lagstadgade andelen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"G\\u00e5vor kan \\u00f6ka den lagstadgade andelen. V\\u00e4rdet r\\u00e4knas in i kvarl\\u00e5tenskapen f\\u00f6r att ber\\u00e4kna den lagstadgade andelen. \"}},{\"@type\":\"Question\",\"name\":\"Finns det tidsfrister f\\u00f6r inr\\u00e4kning av g\\u00e5vor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja. G\\u00e5vor till icke lagstadgade personer f\\u00f6rblir obem\\u00e4rkta om de har skett mer \\u00e4n tv\\u00e5 \\u00e5r f\\u00f6re d\\u00f6dsfallet. F\\u00f6r lagstadgade personer finns det ingen tidsfrist.  \"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r den g\\u00e5vo-lagstadgade andelen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Det \\u00e4r det merbelopp med vilket den lagstadgade andelen \\u00f6kar om g\\u00e5vor r\\u00e4knas in i kvarl\\u00e5tenskapen.\"}},{\"@type\":\"Question\",\"name\":\"Kan mottagaren \\u00e5l\\u00e4ggas att betala?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, om kvarl\\u00e5tenskapen inte r\\u00e4cker till f\\u00f6r att uppfylla alla lagstadgade andelar. Mottagaren m\\u00e5ste d\\u00e5 betala proportionellt i f\\u00f6rh\\u00e5llande till v\\u00e4rdet av sin g\\u00e5va. \"}},{\"@type\":\"Question\",\"name\":\"Vilka formf\\u00f6reskrifter g\\u00e4ller f\\u00f6r en g\\u00e5va vid d\\u00f6dsfall?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Denna m\\u00e5ste ing\\u00e5s i form av en notariell handling.\"}},{\"@type\":\"Question\",\"name\":\"Vilka s\\u00e4kerhetsr\\u00e4ttigheter kan givaren f\\u00f6rbeh\\u00e5lla sig?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Till exempel en boender\\u00e4tt, en frukttnjutningsr\\u00e4tt eller ett belastnings- och avyttringsf\\u00f6rbud, som fastst\\u00e4lls i avtalet och i fastighetsregistret.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq1 \" 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 avses med en g\u00e5va under livstiden?<\/span><\/div><div class=\"uagb-faq-content\"><p>Det \u00e4r den kostnadsfria \u00f6verf\u00f6ringen av pengar, fastigheter, v\u00e4rdesaker eller r\u00e4ttigheter mellan levande personer, ofta f\u00f6r st\u00f6d eller f\u00f6rm\u00f6genhetsplanering.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq2 \" 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 jag anm\u00e4la g\u00e5vor i \u00d6sterrike till skattemyndigheten?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ja, om vissa v\u00e4rdegr\u00e4nser \u00f6verskrids. F\u00f6r l\u00f6s egendom g\u00e4ller en gr\u00e4ns p\u00e5 15 000 euro inom fem \u00e5r, f\u00f6r n\u00e4ra anh\u00f6riga 50 000 euro per \u00e5r. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq3 \" 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 g\u00e5vor \u00e4r undantagna fr\u00e5n anm\u00e4lningsplikten?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tillf\u00e4lliga g\u00e5vor upp till 1 000 euro per \u00e5r samt fastigheter, eftersom dessa registreras via fastighets\u00f6verl\u00e5telseskatt.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq4 \" 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 p\u00e5verkar g\u00e5vor den lagstadgade andelen?<\/span><\/div><div class=\"uagb-faq-content\"><p>G\u00e5vor kan \u00f6ka den lagstadgade andelen. V\u00e4rdet r\u00e4knas in i kvarl\u00e5tenskapen f\u00f6r att ber\u00e4kna den lagstadgade andelen. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq5 \" 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\">Finns det tidsfrister f\u00f6r inr\u00e4kning av g\u00e5vor?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ja. G\u00e5vor till icke lagstadgade personer f\u00f6rblir obem\u00e4rkta om de har skett mer \u00e4n tv\u00e5 \u00e5r f\u00f6re d\u00f6dsfallet. F\u00f6r lagstadgade personer finns det ingen tidsfrist.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq6 \" 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 \u00e4r den g\u00e5vo-lagstadgade andelen?<\/span><\/div><div class=\"uagb-faq-content\"><p>Det \u00e4r det merbelopp med vilket den lagstadgade andelen \u00f6kar om g\u00e5vor r\u00e4knas in i kvarl\u00e5tenskapen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq7 \" 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\">Kan mottagaren \u00e5l\u00e4ggas att betala?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ja, om kvarl\u00e5tenskapen inte r\u00e4cker till f\u00f6r att uppfylla alla lagstadgade andelar. Mottagaren m\u00e5ste d\u00e5 betala proportionellt i f\u00f6rh\u00e5llande till v\u00e4rdet av sin g\u00e5va. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq8 \" 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 formf\u00f6reskrifter g\u00e4ller f\u00f6r en g\u00e5va vid d\u00f6dsfall?<\/span><\/div><div class=\"uagb-faq-content\"><p>Denna m\u00e5ste ing\u00e5s i form av en notariell handling.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq9 \" 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 s\u00e4kerhetsr\u00e4ttigheter kan givaren f\u00f6rbeh\u00e5lla sig?<\/span><\/div><div class=\"uagb-faq-content\"><p>Till exempel en boender\u00e4tt, en frukttnjutningsr\u00e4tt eller ett belastnings- och avyttringsf\u00f6rbud, som fastst\u00e4lls i avtalet och i fastighetsregistret.<\/p><\/div><\/div><\/div><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","protected":false},"excerpt":{"rendered":"G\u00e5va under livstiden Med en g\u00e5va under livstiden avses den kostnadsfria \u00f6verf\u00f6ringen av tillg\u00e5ngar, s\u00e5som pengar, fastigheter, v\u00e4rdesaker eller r\u00e4ttigheter, fr\u00e5n en person till en annan under deras livstid. Syftet &#8230;","protected":false},"author":25,"featured_media":81890,"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-81888","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\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-zu-Lebzeiten-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/sv\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"G\u00e5va under livstiden Med en g\u00e5va under livstiden avses den kostnadsfria \u00f6verf\u00f6ringen av tillg\u00e5ngar, s\u00e5som pengar, fastigheter, v\u00e4rdesaker eller r\u00e4ttigheter, fr\u00e5n en person till en annan under deras livstid. Syftet ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/81888","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/comments?post=81888"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/81888\/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\/81890"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media?parent=81888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/categories?post=81888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/tags?post=81888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}