{"id":48614,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/miras-hukuku-ve-onlemler\/bagis-vergisi\/"},"modified":"2025-11-25T14:26:24","modified_gmt":"2025-11-25T13:26:24","slug":"bagis-vergisi","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/miras-hukuku-ve-onlemler\/bagis-vergisi\/","title":{"rendered":"Ba\u011f\u0131\u015f Vergisi"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Ba\u011f\u0131\u015f Vergisi<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Ba\u011f\u0131\u015f Vergisi<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Ba\u011f\u0131\u015f vergisinin kald\u0131r\u0131lmas\u0131<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Gayrimenkul ba\u011f\u0131\u015flar\u0131nda gayrimenkul devir vergisi<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Bildirim zorunlulu\u011fu<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Bildirime tabi varl\u0131klar<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">Genel bildirim zorunlulu\u011fu<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Yak\u0131n akrabalarda art\u0131r\u0131lm\u0131\u015f s\u0131n\u0131r<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Ba\u011f\u0131\u015f\u0131n de\u011ferlendirilmesi<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Bildirim y\u00fck\u00fcml\u00fcs\u00fc ki\u015filerin kapsam\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">\u0130hlallerde uygulanacak yapt\u0131r\u0131mlar<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungssteuer\">Ba\u011f\u0131\u015f Vergisi<\/h2>\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131\u015f vergisi, Avusturya&#8217;da onlarca y\u0131ld\u0131r bir ki\u015finin malvarl\u0131\u011f\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z olarak ba\u015fka bir ki\u015fiye devredilmesi durumunda uygulanan bir vergilendirme arac\u0131 olmu\u015ftur. Paran\u0131n, gayrimenkullerin veya menkul k\u0131ymetlerin kar\u015f\u0131l\u0131ks\u0131z devirlerinin de vergilendirilmesini sa\u011flamay\u0131 ama\u00e7lam\u0131\u015ft\u0131r. 1 A\u011fustos 2008 tarihinde ba\u011f\u0131\u015f vergisi kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ancak, g\u00fcn\u00fcm\u00fczde dahi her ba\u011f\u0131\u015fta dikkat edilmesi gereken \u00f6nemli y\u00fck\u00fcml\u00fcl\u00fckler bulunmaktad\u0131r.   <\/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\">Avusturya&#8217;da art\u0131k ba\u011f\u0131\u015f vergisi bulunmamaktad\u0131r. Ancak, gayrimenkul devir vergisi veya yasal bildirim zorunlulu\u011fu gibi di\u011fer vergiler ge\u00e7erli olabilir. <\/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\/Schenkungssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"Avusturya'da art\u0131k ba\u011f\u0131\u015f vergisi bulunmamaktad\u0131r. Ancak, gayrimenkuller i\u00e7in bildirim y\u00fck\u00fcml\u00fcl\u00fcklerine ve gayrimenkul devir vergisine dikkat ediniz.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Ba\u011f\u0131\u015f vergisinin kald\u0131r\u0131lmas\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">2008&#8217;den beri Avusturya&#8217;da ba\u011f\u0131\u015f vergisi al\u0131nmamaktad\u0131r. Bu nedenle, ebeveynler ve \u00e7ocuklar aras\u0131nda veya e\u015fler aras\u0131ndaki nakit ba\u011f\u0131\u015flar\u0131 prensip olarak vergiden muaft\u0131r. Bu geli\u015fme, Avusturya&#8217;y\u0131 ba\u011f\u0131\u015f vergilerinin hala ge\u00e7erli oldu\u011fu bir\u00e7ok di\u011fer Avrupa \u00fclkesinden ay\u0131rmaktad\u0131r. Yine de, hak sahipleri her malvarl\u0131\u011f\u0131 devrinin &#8220;vergisiz ve sonu\u00e7suz&#8221; kald\u0131\u011f\u0131n\u0131 varsaymamal\u0131d\u0131r.   <\/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\">\u201eEine sorgf\u00e4ltige Schenkungsplanung vermeidet nicht nur steuerliche Nachteile, sondern sch\u00fctzt auch vor sp\u00e4teren Streitigkeiten innerhalb der Familie.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-bei-immobilienschenkungen\">Gayrimenkul ba\u011f\u0131\u015flar\u0131nda gayrimenkul devir vergisi<\/h2>\n\n<p class=\"wp-block-paragraph\">Birisi gayrimenkul ba\u011f\u0131\u015flad\u0131\u011f\u0131nda, vergi dairesi gayrimenkul devir vergisi al\u0131r ve bunu s\u00f6zde arsa de\u011ferine g\u00f6re hesaplar.<\/p>\n\n<p class=\"wp-block-paragraph\">Vergi dairesi b\u00f6ylece gayrimenkullerin kar\u015f\u0131l\u0131ks\u0131z devirlerini de vergilendirir ve ek olarak gerekirse tapu siciline kay\u0131t \u00fccreti al\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/tr\/gayrimenkul-hukuku\/tapu-harci\/\">Gayrimenkul devir vergisi hakk\u0131nda daha fazla bilgiyi burada bulabilirsiniz:<\/a><\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-anzeigepflicht\">Bildirim zorunlulu\u011fu<\/h2>\n\n<p class=\"wp-block-paragraph\">Bildirim zorunlulu\u011fu sadece <strong>sa\u011flar aras\u0131 ba\u011f\u0131\u015flar<\/strong> ve <strong>sa\u011flar aras\u0131 amaca y\u00f6nelik ba\u011f\u0131\u015flar<\/strong> i\u00e7in ge\u00e7erlidir (\u00f6rne\u011fin, bir ba\u011f\u0131\u015f belirli bir \u015farta ba\u011fl\u0131ysa).<br\/><strong>Kapsam d\u0131\u015f\u0131<\/strong> olanlar, \u00f6l\u00fcm halinde yap\u0131lan ba\u011f\u0131\u015flar ve arazi devirleridir. Araziler gayrimenkul devir vergisine tabidir, bu nedenle orada ayr\u0131 bir bildirim zorunlulu\u011fu bulunmaktad\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Bildirime tabi varl\u0131klar<\/h3>\n\n<p class=\"wp-block-paragraph\">Bildirim zorunlulu\u011fu \u00f6zellikle a\u015fa\u011f\u0131daki durumlarda ge\u00e7erlidir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Nakit para<\/li>\n\n\n\n<li>Sermaye alacaklar\u0131 (tasarruf hesaplar\u0131, tahviller, krediler)<\/li>\n\n\n\n<li>Sermaye ve \u015fah\u0131s \u015firketlerindeki paylar (GmbH, AG, OG, KG)<\/li>\n\n\n\n<li>Sessiz ortak olarak i\u015ftirakler<\/li>\n\n\n\n<li>\u0130\u015fletmeler veya k\u0131smi i\u015fletmeler (tar\u0131m ve ormanc\u0131l\u0131k dahil)<\/li>\n\n\n\n<li>Motorlu ta\u015f\u0131tlar, m\u00fccevherler, de\u011ferli ta\u015flar, tekneler gibi ta\u015f\u0131n\u0131r mallar<\/li>\n\n\n\n<li>Telif haklar\u0131, imtiyazlar, oturma ve kullanma haklar\u0131 veya mal kuponlar\u0131 gibi maddi olmayan varl\u0131klar<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">Genel bildirim zorunlulu\u011fu<\/h3>\n\n<p class=\"wp-block-paragraph\">Bu t\u00fcr varl\u0131klar\u0131 ba\u011f\u0131\u015flayan herkes, de\u011fer be\u015f y\u0131l i\u00e7inde <strong>15.000 \u20ac<\/strong>&#8216;ya ula\u015ft\u0131\u011f\u0131nda bunlar\u0131 vergi dairesine bildirmelidir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Yak\u0131n akrabalarda art\u0131r\u0131lm\u0131\u015f s\u0131n\u0131r<\/h3>\n\n<p class=\"wp-block-paragraph\">Yak\u0131n akrabalar (\u00f6rne\u011fin, ebeveynler, \u00e7ocuklar, e\u015fler, karde\u015fler, b\u00fcy\u00fckanne ve b\u00fcy\u00fckbabalar, torunlar, amcalar, teyzeler, ye\u011fenler, kuzenler, kay\u0131nvalide ve kay\u0131npederler, hayat arkada\u015flar\u0131 ve onlar\u0131n \u00e7ocuklar\u0131 dahil) aras\u0131nda s\u0131n\u0131r <strong>y\u0131lda 50.000 \u20ac<\/strong>&#8216;dur.<\/p>\n\n<p class=\"wp-block-paragraph\">Hesaplama, ba\u011f\u0131\u015flayan-ba\u011f\u0131\u015flanan \u00e7ifti ba\u015f\u0131na yap\u0131l\u0131r. Ayn\u0131 ki\u015fiden ayn\u0131 ki\u015fiye yap\u0131lan birden fazla ba\u011f\u0131\u015f toplan\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Ba\u011f\u0131\u015f\u0131n de\u011ferlendirilmesi<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Nakit para, hisse senetleri veya tasarruf hesaplar\u0131 gibi <strong>a\u00e7\u0131k de\u011ferler<\/strong> do\u011frudan belirtilir.<\/li>\n\n\n\n<li><strong>A\u00e7\u0131k olmayan de\u011ferler<\/strong> (\u00f6rne\u011fin, kullan\u0131lm\u0131\u015f e\u015fyalar) tahmin edilebilir \u2013 bir ekspertiz gerekli de\u011fildir.<\/li>\n\n\n\n<li>\u0130\u015fletmeler veya \u015firket paylar\u0131 i\u00e7in de ola\u011fan de\u011ferin tahmini yeterlidir, bir \u015firket de\u011ferlemesi gerekli de\u011fildir.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">S\u00fcreler ve prosed\u00fcrler<\/h3>\n\n<p class=\"wp-block-paragraph\">Bildirim <strong>\u00fc\u00e7 ay i\u00e7inde<\/strong> yap\u0131lmal\u0131d\u0131r. De\u011fer s\u0131n\u0131r\u0131n\u0131n ilk a\u015f\u0131ld\u0131\u011f\u0131 edinme esast\u0131r.<br\/>Bildirim prensip olarak <a href=\"https:\/\/finanzonline.bmf.gv.at\/fon\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>FinanzOnline<\/strong><\/a> \u00fczerinden yap\u0131l\u0131r (<a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=121a&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 121a BAO<\/a>). <\/p>\n\n<h2 class=\"wp-block-heading\">Bildirim zorunlulu\u011fundan muafiyetler<\/h2>\n\n<p class=\"wp-block-paragraph\">Her ba\u011f\u0131\u015f\u0131n bildirilmesi gerekmez. \u00d6zellikle a\u015fa\u011f\u0131dakiler hari\u00e7tir: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>ola\u011fan vesile hediyeleri (\u00f6rne\u011fin, do\u011fum g\u00fcn\u00fc veya mezuniyet hediyeleri y\u0131lda 1.000 \u20ac&#8217;ya kadar)<\/li>\n\n\n\n<li>Ev e\u015fyas\u0131, giyim ve kullan\u0131m e\u015fyalar\u0131<\/li>\n\n\n\n<li>E\u015fler aras\u0131nda belirli bir konut b\u00fcy\u00fckl\u00fc\u011f\u00fcne kadar konut ama\u00e7l\u0131 ba\u011f\u0131\u015flar<\/li>\n\n\n\n<li>Kamu yarar\u0131na \u00e7al\u0131\u015fan kurulu\u015flara yap\u0131lan ba\u011f\u0131\u015flar<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Gayrimenkuller i\u00e7in ayr\u0131 bir bildirim zorunlulu\u011fu bulunmamaktad\u0131r, \u00e7\u00fcnk\u00fc vergi dairesi gayrimenkul devir vergisi yoluyla otomatik olarak bilgi sahibi olur.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Bildirim y\u00fck\u00fcml\u00fcs\u00fc ki\u015filerin kapsam\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Bildirimde bulunmakla y\u00fck\u00fcml\u00fc olanlar:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ba\u011f\u0131\u015flayan ve ba\u011f\u0131\u015flanan,<\/li>\n\n\n\n<li>Amaca y\u00f6nelik ba\u011f\u0131\u015flarda y\u00fck\u00fcml\u00fc olan,<\/li>\n\n\n\n<li>ve ba\u011f\u0131\u015fa kat\u0131lan noterler veya avukatlar.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Y\u00fck\u00fcml\u00fc ki\u015filerden birinin bildirimi zaman\u0131nda yapmas\u0131 yeterlidir, di\u011ferinin bildirim zorunlulu\u011fu ortadan kalkar.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">\u0130hlallerde uygulanacak yapt\u0131r\u0131mlar<\/h2>\n\n<p class=\"wp-block-paragraph\">Bildirim yap\u0131lmazsa, bir <strong>ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc tersine \u00e7evrilmesi<\/strong> meydana gelebilir: Vergi dairesi daha sonra bunun bir ba\u011f\u0131\u015f olmad\u0131\u011f\u0131n\u0131 varsayar ve ilgili ki\u015fi aksini kan\u0131tlamak zorundad\u0131r.<br\/>Kas\u0131tl\u0131 olarak bildirimde bulunulmamas\u0131 durumunda, ba\u011f\u0131\u015f\u0131n <strong>ola\u011fan de\u011ferinin %10&#8217;una kadar para cezas\u0131<\/strong> uygulanabilir.<br\/>\u00dc\u00e7 ayl\u0131k s\u00fcrenin bitiminden sonraki bir y\u0131l i\u00e7inde yap\u0131lan bir <strong>pi\u015fmanl\u0131k beyan\u0131<\/strong>, ka\u00e7\u0131r\u0131lan bildirim yap\u0131ld\u0131\u011f\u0131nda cezadan muaft\u0131r.<\/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\">\u201eGerade bei gr\u00f6\u00dferen Verm\u00f6gens\u00fcbertragungen ist die fristgerechte Meldung entscheidend, um Strafen und Beweislastumkehr sicher zu vermeiden.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\">Uzmanla\u015fm\u0131\u015f hukuk b\u00fcromuz t\u00fcm y\u00fck\u00fcml\u00fcl\u00fckleri zaman\u0131nda yerine getirir, vergi etkilerini hassas bir \u015fekilde hesaplar ve s\u00f6zle\u015fmeleri \u00e7\u0131karlar\u0131n\u0131z\u0131 en iyi \u015fekilde koruyacak \u015fekilde d\u00fczenler. \u0130lk analizden uygulamaya kadar t\u00fcm s\u00fcre\u00e7 boyunca size e\u015flik ediyor ve hi\u00e7bir son tarihi veya bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ka\u00e7\u0131rmaman\u0131z\u0131 sa\u011fl\u0131yoruz. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/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\">Avusturya&#8217;da hala bir ba\u011f\u0131\u015f vergisi var m\u0131?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r. 2008&#8217;den beri Avusturya&#8217;da ba\u011f\u0131\u015f vergisi yok. Yine de, belirli ba\u011f\u0131\u015flar\u0131n vergi dairesine bildirilmesi gerekiyor ve gayrimenkuller i\u00e7in gayrimenkul devir vergisi uygulan\u0131yor.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" 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\">Bir ba\u011f\u0131\u015f\u0131 vergi dairesine ne zaman bildirmek gerekir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nakit para, m\u00fccevher veya \u015firket paylar\u0131 gibi ta\u015f\u0131n\u0131r mallar\u0131n de\u011feri be\u015f y\u0131l i\u00e7inde 15.000 \u20ac&#8217;yu a\u015ft\u0131\u011f\u0131nda bildirim gereklidir. Akrabalar aras\u0131ndaki ba\u011f\u0131\u015flarda, y\u0131lda 50.000 \u20ac s\u0131n\u0131r\u0131 ge\u00e7erlidir. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" 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\">Hangi ba\u011f\u0131\u015flar bildirim zorunlulu\u011fundan muaft\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>1.000 \u20ac&#8217;ya kadar olan ola\u011fan vesile hediyeleri (\u00f6rne\u011fin, do\u011fum g\u00fcnleri, d\u00fc\u011f\u00fcnler), ev e\u015fyas\u0131, giyim, e\u015fler aras\u0131nda belirli konut ba\u011f\u0131\u015flar\u0131 ve kamu yarar\u0131na \u00e7al\u0131\u015fan kurulu\u015flara yap\u0131lan ba\u011f\u0131\u015flar muaft\u0131r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" 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\">Gayrimenkul ba\u011f\u0131\u015flar\u0131n\u0131 bildirmek gerekir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r. Araziler, vergi dairesi bunlar\u0131 otomatik olarak gayrimenkul devir vergisi yoluyla kaydetti\u011finden, ba\u011f\u0131\u015f bildirim yasas\u0131na g\u00f6re bildirilmesi zorunlu de\u011fildir. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e2a9c51f \" 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\">Bir ba\u011f\u0131\u015f\u0131n bildirilmemesi durumunda hangi cezalar uygulan\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bildirilmesi zorunlu bir ba\u011f\u0131\u015f\u0131 bildirmeyen ki\u015fi, ola\u011fan de\u011ferin %10&#8217;una kadar para cezas\u0131 riskiyle kar\u015f\u0131 kar\u015f\u0131yad\u0131r. Ek olarak, bir ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc tersine \u00e7evrilmesi meydana gelebilir. Bir y\u0131l i\u00e7inde yap\u0131lan bir pi\u015fmanl\u0131k beyan\u0131 cezadan muaf olabilir.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Ba\u011f\u0131\u015f Vergisi Ba\u011f\u0131\u015f vergisi, Avusturya&#8217;da onlarca y\u0131ld\u0131r bir ki\u015finin malvarl\u0131\u011f\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z olarak ba\u015fka bir ki\u015fiye devredilmesi durumunda uygulanan bir vergilendirme arac\u0131 olmu\u015ftur. Paran\u0131n, gayrimenkullerin veya menkul k\u0131ymetlerin kar\u015f\u0131l\u0131ks\u0131z devirlerinin de &#8230;","protected":false},"author":25,"featured_media":48616,"parent":43406,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[752],"tags":[],"class_list":["post-48614","page","type-page","status-publish","has-post-thumbnail","hentry","category-miras-hukuku-ihtiyat"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Ba\u011f\u0131\u015f Vergisi Ba\u011f\u0131\u015f vergisi, Avusturya&#8217;da onlarca y\u0131ld\u0131r bir ki\u015finin malvarl\u0131\u011f\u0131n\u0131n kar\u015f\u0131l\u0131ks\u0131z olarak ba\u015fka bir ki\u015fiye devredilmesi durumunda uygulanan bir vergilendirme arac\u0131 olmu\u015ftur. 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