{"id":107934,"date":"2025-08-08T08:03:25","date_gmt":"2025-08-08T06:03:25","guid":{"rendered":"https:\/\/harlander-partner.eu\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%ad%e7%9a%84%e6%88%bf%e5%9c%b0%e4%ba%a7%e8%bd%ac%e8%ae%a9%e7%a8%8e\/"},"modified":"2025-12-25T19:58:23","modified_gmt":"2025-12-25T18:58:23","slug":"%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%ad%e7%9a%84%e6%88%bf%e5%9c%b0%e4%ba%a7%e8%bd%ac%e8%ae%a9%e7%a8%8e","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/zh-hans\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%ad%e7%9a%84%e6%88%bf%e5%9c%b0%e4%ba%a7%e8%bd%ac%e8%ae%a9%e7%a8%8e\/","title":{"rendered":"\u7ee7\u627f\u6cd5\u4e2d\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u7ee7\u627f\u6cd5\u4e2d\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e<\/h2><ul><li><a href=\"#h-grunderwerbssteuer-im-erbrecht\" data-level=\"2\">\u7ee7\u627f\u6cd5\u4e2d\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e<\/a><\/li><li><a href=\"#h-zeitpunkt-der-falligkeit\" data-level=\"2\">\u5230\u671f\u65f6\u95f4<\/a><\/li><li><a href=\"#h-hohe-der-grunderwerbssteuer-im-erbfall\" data-level=\"2\">\u7ee7\u627f\u60c5\u51b5\u4e0b\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u91d1\u989d<\/a><\/li><li><a href=\"#h-bemessungsgrundlage\" data-level=\"2\">\u8bc4\u4f30\u57fa\u7840\uff1a<\/a><\/li><li><a href=\"#h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\" data-level=\"2\">\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u7684\u5ef6\u671f\u6216\u5206\u671f\u4ed8\u6b3e<\/a><\/li><li><a href=\"#h-steuerfreie-erwerbe\" data-level=\"2\">\u514d\u7a0e\u6536\u8d2d<\/a><\/li><li><a href=\"#h-eintragungsgebuhr-in-das-grundbuch\" data-level=\"2\">\u571f\u5730\u767b\u8bb0\u7c3f\u7684\u6ce8\u518c\u8d39<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u5e38\u89c1\u95ee\u9898 \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbssteuer-im-erbrecht\">\u7ee7\u627f\u6cd5\u4e2d\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5f53\u623f\u4ea7\u901a\u8fc7\u7ee7\u627f\u8f6c\u8ba9\u65f6\uff0c\u7ecf\u5e38\u4f1a\u51fa\u73b0\u662f\u5426\u9700\u8981\u7f34\u7eb3\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u7684\u95ee\u9898\u3002\u7b54\u6848\u5e76\u4e0d\u603b\u662f\u660e\u786e\u7684\uff0c\u56e0\u4e3a\u5e76\u975e\u6240\u6709\u56e0\u6b7b\u4ea1\u800c\u53d1\u751f\u7684\u8d22\u4ea7\u8f6c\u8ba9\u90fd\u662f\u514d\u7a0e\u7684\u3002\u5982\u679c\u5728\u6b64\u5904\u8ba1\u5212\u4e0d\u5f53\u6216\u884c\u52a8\u8fc7\u665a\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4e0d\u5fc5\u8981\u7684\u6210\u672c\u3002  <\/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\">\u539f\u5219\u4e0a\uff0c\u6bcf\u6b21\u8d2d\u4e70\u571f\u5730\u90fd\u9700\u8981\u7f34\u7eb3\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\uff0c\u5305\u62ec\u901a\u8fc7<strong>\u7ee7\u627f\u3001\u9057\u8d60\u6216\u6b7b\u4ea1\u8d60\u4e0e<\/strong>\u53d1\u751f\u7684\u6240\u6709\u6743\u8f6c\u8ba9\u3002<\/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\/Grunderwerbsteuer-im-Erbrecht-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp\" alt=\"\u5373\u4f7f\u5728\u7ee7\u627f\u623f\u4ea7\u65f6\uff0c\u4e5f\u9700\u8981\u7f34\u7eb3\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u3002\u73b0\u5728\u4e86\u89e3\u76f8\u5173\u4fe1\u606f\uff0c\u907f\u514d\u4ee3\u4ef7\u9ad8\u6602\u7684\u9519\u8bef\u3002\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-zeitpunkt-der-falligkeit\">\u5230\u671f\u65f6\u95f4<\/h2>\n\n<p class=\"wp-block-paragraph\">\u53ea\u8981\u571f\u5730\u3001\u623f\u5c4b\u6216\u516c\u5bd3\u7684\u6240\u6709\u6743\u8f6c\u79fb\u5230\u53e6\u4e00\u4e2a\u4eba\uff0c\u5c31\u603b\u662f\u4f1a\u4ea7\u751f\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u3002\u8fd9\u4e5f\u9002\u7528\u4e8e\uff1a <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8fc7<strong><a href=\"https:\/\/harlander-partner.eu\/zh-hans\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e6%b3%95%e5%ae%9a%e7%bb%a7%e6%89%bf\/\">\u6cd5\u5b9a\u7ee7\u627f<\/a><\/strong>\u53d6\u5f97<\/li>\n\n\n\n<li><strong>\u9057\u5631<\/strong>\uff08\u4f8b\u5982<a href=\"https:\/\/harlander-partner.eu\/zh-hans\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e9%81%97%e8%b5%a0\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u9057\u8d60<\/a>\u3001<a href=\"https:\/\/harlander-partner.eu\/zh-hans\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e9%81%97%e5%98%b1\/\">\u9057\u5631<\/a>\uff09<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/harlander-partner.eu\/zh-hans\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e6%ad%bb%e4%ba%a1%e8%b5%a0%e4%b8%8e\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u6b7b\u4ea1\u8d60\u4e0e<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u91cd\u8981\u63d0\u793a\uff1a\u7a0e\u6536\u4e49\u52a1<strong>\u4e0d\u662f\u5728\u6b7b\u4ea1\u65f6<\/strong>\u4ea7\u751f\u7684\uff0c\u800c\u662f\u5728\u623f\u4ea7\u7684<a href=\"https:\/\/harlander-partner.eu\/zh-hans\/%e7%bb%a7%e6%89%bf%e6%b3%95%e4%b8%8e%e9%a2%84%e9%98%b2\/%e9%81%97%e4%ba%a7%e7%a7%bb%e4%ba%a4\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u7ee7\u627f<\/strong><\/a>\u65f6\u4ea7\u751f\u7684\u3002\u5982\u679c\u5728\u9057\u4ea7\u6e05\u7b97\u8fc7\u7a0b\u4e2d\u63d0\u524d\u51fa\u552e\u623f\u4ea7\uff0c\u5219\u7a0e\u6b3e\u7531\u4e70\u65b9\u627f\u62c5\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u300a\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u6cd5\u300b\u7b2c 1 \u6761\u8fd8\u5217\u51fa\u4e86\u53ef\u80fd\u5728\u7ee7\u627f\u5173\u7cfb\u4e2d\u51fa\u73b0\u7684\u5176\u4ed6\u5e94\u7a0e\u4ea4\u6613\uff0c\u4f8b\u5982\u8f6c\u8ba9\u6240\u6709\u6743\u7d22\u8d54\u3001\u83b7\u5f97\u5904\u7f6e\u6743\u3001\u5408\u4f19\u4eba\u53d8\u66f4\u6216\u5408\u5e76\u81f3\u5c11 95% \u7684\u623f\u5730\u4ea7\u516c\u53f8\u80a1\u4efd\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6709\u5173\u5e94\u7a0e\u6536\u8d2d\u4ea4\u6613\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8bbf\u95ee\u6211\u4eec\u7684<a href=\"https:\/\/harlander-partner.eu\/zh-hans\/%e6%88%bf%e5%9c%b0%e4%ba%a7%e6%b3%95\/%e6%88%bf%e5%9c%b0%e4%ba%a7%e8%bd%ac%e8%ae%a9%e7%a8%8e\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u603b\u9875\u9762<\/a>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-der-grunderwerbssteuer-im-erbfall\">\u7ee7\u627f\u60c5\u51b5\u4e0b\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u91d1\u989d<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5728\u53d7\u76ca\u5bb6\u5ead\u5708\u5185\u901a\u8fc7\u7ee7\u627f\u65b9\u5f0f\u65e0\u507f\u53d6\u5f97\u8d22\u4ea7\u65f6\uff0c\u9002\u7528<strong>\u5206\u7ea7\u7a0e\u7387<\/strong>\u3002\u7a0e\u6b3e\u6309\u6bd4\u4f8b\u8ba1\u7b97\u5982\u4e0b\uff1a <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u8d85\u8fc7\u4e0a\u8ff0\u91d1\u989d\u7684\u6240\u6709\u6b3e\u9879\u7684<strong>3.5%<\/strong><\/li>\n\n\n\n<li>\u571f\u5730\u4ef7\u503c\u7684\u524d<strong>0.5%<\/strong>\u7684<strong>250,000 \u6b27\u5143<\/strong><\/li>\n\n\n\n<li>\u63a5\u4e0b\u6765\u7684<strong>2.0%<\/strong>\uff08\u5373 250,001 \u6b27\u5143\u81f3 400,000 \u6b27\u5143\u4e4b\u95f4\u7684\u90e8\u5206\uff09\u7684<strong>150,000 \u6b27\u5143<\/strong><\/li>\n\n\n\n<li>\u5728\u5bb6\u5ead\u5185\u90e8\u8fdb\u884c<strong>\u516c\u53f8\u8f6c\u8ba9<\/strong>\u65f6\uff0c\u8fd8\u9002\u7528<strong>900,000 \u6b27\u5143\u7684\u514d\u7a0e\u989d<\/strong>\uff0c\u5bf9\u4e8e<strong>\u519c\u4e1a\u548c\u6797\u4e1a\u7528\u5730<\/strong>\uff0c\u514d\u7a0e\u989d\u4e3a 365,000 \u6b27\u5143\u3002<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u9664\u4e86\u65e0\u507f\u6536\u8d2d\u4ea4\u6613\u5916\uff0c\u8fd8\u6709<strong>\u90e8\u5206\u6709\u507f\u6536\u8d2d<\/strong>\u3002\u5982\u679c\u5bf9\u4ef7\u5728\u571f\u5730\u4ef7\u503c\u7684 30% \u5230 70% \u4e4b\u95f4\uff0c\u5219\u5206\u7ea7\u7a0e\u7387\u548c 3.5% \u7684\u4e00\u822c\u7a0e\u7387\u5747\u6309\u6bd4\u4f8b\u9002\u7528\u3002\u5982\u679c\u5bf9\u4ef7\u8d85\u8fc7 70%\uff0c\u5219\u9002\u7528\u5168\u989d\u7a0e\u7387\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\">\u4f5c\u4e3a<strong>\u5bf9\u4ef7<\/strong>\uff0c\u662f\u6307\u53d7\u8ba9\u4eba\u4e3a\u83b7\u5f97\u623f\u4ea7\u800c\u63d0\u4f9b\u7684\u4efb\u4f55\u7ea6\u5b9a\u7684\u670d\u52a1\uff0c\u4f8b\u5982\u8d2d\u4e70\u4ef7\u683c\u3001\u627f\u62c5\u503a\u52a1\u6216\u6388\u4e88\u8f6c\u8ba9\u4eba\u5c45\u4f4f\u6743\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6ce8\u610f<\/strong>\uff1a\u6b64\u7a0e\u7387\u4ec5\u9002\u7528\u4e8e<strong>\u72ed\u4e49\u5b9a\u4e49\u7684\u5bb6\u5ead\u6210\u5458<\/strong>\u7684\u6536\u8d2d\uff0c\u4f8b\u5982\u914d\u5076\u3001\u5b50\u5973\u3001\u5b59\u5b50\u5973\u3001\u7236\u6bcd\u3001\u5144\u5f1f\u59d0\u59b9\u3001\u4f84\u5973\/\u4f84\u5b50\u3001\u517b\u5b50\u5973\u6216\u7ee7\u5b50\u5973\u4ee5\u53ca\u5171\u540c\u4e3b\u8981\u5c45\u4f4f\u5730\u7684\u4f34\u4fa3\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bemessungsgrundlage\">\u8bc4\u4f30\u57fa\u7840\uff1a<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7a0e\u6536\u7684\u8bc4\u4f30\u53d6\u51b3\u4e8e\u7ee7\u627f\u65f6\u623f\u4ea7\u7684<strong>\u5e02\u573a\u4ef7\u503c<\/strong>\u3002\u6240\u8c13\u7684<strong>\u571f\u5730\u4ef7\u503c<\/strong>\u662f\u6839\u636e\u6a21\u578b\u6216\u4e13\u5bb6\u610f\u89c1\u786e\u5b9a\u7684\u3002  <\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u519c\u4e1a\u548c\u6797\u4e1a\u7528\u5730\uff0c\u53ea\u8981\u8be5\u533a\u57df\u76f4\u63a5\u7528\u4e8e\u519c\u4e1a\u6536\u5165\uff0c\u5219\u7edf\u4e00\u4ef7\u503c\u4ecd\u7136\u5177\u6709\u51b3\u5b9a\u6027\u610f\u4e49\u3002<strong>\u533a\u5206\u57fa\u672c\u8d44\u4ea7\u4e0e\u519c\u4e1a\u6216\u6797\u4e1a\u8d44\u4ea7\u975e\u5e38\u91cd\u8981\uff1a<\/strong>\u4ec5\u7528\u4e8e\u519c\u4e1a\u6216\u6797\u4e1a\u7684\u571f\u5730\u5c5e\u4e8e\u519c\u4e1a\u548c\u6797\u4e1a\u8d44\u4ea7\u3002\u6240\u6709\u5176\u4ed6\u623f\u4ea7\u5747\u5c5e\u4e8e\u57fa\u672c\u8d44\u4ea7\u3002\u8fd9\u79cd\u5206\u7c7b\u76f4\u63a5\u5f71\u54cd\u8bc4\u4f30\u57fa\u7840\u548c\u7a0e\u7387\u3002  <\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\"><strong>\u793a\u4f8b<\/strong><br\/>\u5982\u679c\u4e00\u4e2a\u513f\u5b50\u7ee7\u627f\u4e86\u4e00\u680b\u5e02\u573a\u4ef7\u503c\u4e3a 300,000 \u6b27\u5143\u7684\u7236\u6bcd\u623f\u5c4b\uff0c\u5219\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u4e3a\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>250,000 \u6b27\u5143\u7684 0.5% = 1,250 \u6b27\u5143<\/li>\n\n\n\n<li>50,000 \u6b27\u5143\u7684 2.0% = 1,000 \u6b27\u5143<br\/>\u2192 <strong>\u603b\u7a0e\u989d\uff1a2,250 \u6b27\u5143<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-stundung-oder-ratenzahlung-der-grunderwerbsteuer\">\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u7684\u5ef6\u671f\u6216\u5206\u671f\u4ed8\u6b3e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5728\u67d0\u4e9b\u6761\u4ef6\u4e0b\uff0c\u6cd5\u5f8b\u5141\u8bb8<strong>\u5206\u4e94\u5e74\u652f\u4ed8<\/strong>\uff0c\u4f8b\u5982\uff0c\u6d41\u52a8\u6027\u4f4e\u6216\u9057\u4ea7\u7ee7\u627f\u4eba\u56e2\u4f53\u3002\u524d\u63d0\u662f\u9002\u7528<strong>0.5% \u7684\u7a0e\u7387<\/strong>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerfreie-erwerbe\">\u514d\u7a0e\u6536\u8d2d<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7279\u522b\u662f\uff0c\u4ee5\u4e0b\u60c5\u51b5\u514d\u5f81\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\uff1a<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u6b7b\u4ea1\u65f6\u8f6c\u79fb\u7ed9<strong>\u914d\u5076\u6216\u6ce8\u518c\u4f34\u4fa3<\/strong>\u7684\u8d22\u4ea7\uff0c\u5982\u679c<strong>\u5c45\u4f4f\u9762\u79ef\u4e0d\u8d85\u8fc7 150 \u5e73\u65b9\u7c73<\/strong><\/li>\n\n\n\n<li>\u7531<strong>\u975e\u8425\u5229\u6027<\/strong>\u3001\u6148\u5584\u6216\u6559\u4f1a<strong>\u673a\u6784<\/strong>\u6536\u8d2d<\/li>\n\n\n\n<li>\u5f81\u7528\u6216\u8f6c\u8ba9\u4ee5<strong>\u907f\u514d\u5b98\u65b9\u5e72\u9884<\/strong><\/li>\n\n\n\n<li><strong>\u6700\u4f4e\u9650\u989d\uff1a<\/strong>\u5982\u679c\u8bc4\u4f30\u57fa\u7840\u6700\u591a\u4e3a 1,100 \u6b27\u5143\uff08\u5bf9\u4e8e\u571f\u5730\u5206\u5272\uff0c\u6700\u9ad8\u4e3a 2,000 \u6b27\u5143\uff09\uff0c\u5219\u4e0d\u627f\u62c5\u7eb3\u7a0e\u4e49\u52a1<\/li>\n\n\n\n<li><strong>\u8fd0\u8425\u514d\u7a0e\u989d\uff1a<\/strong>\u5bf9\u4e8e\u65e0\u507f\u4ea4\u6613\uff0c\u57fa\u672c\u8d44\u4ea7\u4e3a 900,000 \u6b27\u5143\uff0c\u519c\u4e1a\u548c\u6797\u4e1a\u8d44\u4ea7\u4e3a 360,000 \u6b27\u5143<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-eintragungsgebuhr-in-das-grundbuch\">\u571f\u5730\u767b\u8bb0\u7c3f\u7684\u6ce8\u518c\u8d39<\/h2>\n\n<p class=\"wp-block-paragraph\">\u53ea\u6709\u5728\u7a0e\u52a1\u5c40\u4e8b\u5148\u51fa\u5177\u4e86<strong>\u7b26\u5408<\/strong><a href=\"https:\/\/ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=160&amp;Anlage=&amp;Uebergangsrecht=\"><strong>\u300a\u8054\u90a6\u7a0e\u6536\u6cd5\u300b\u7b2c 160 \u6761<\/strong><\/a>\u7684\u65e0\u5f02\u8bae\u8bc1\u660e\u540e\uff0c\u624d\u80fd\u5728\u571f\u5730\u767b\u8bb0\u7c3f\u4e2d\u8fdb\u884c\u6ce8\u518c\u3002\u5982\u679c\u60a8\u5df2\u6b63\u786e\u652f\u4ed8\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u6216\u672a\u4ea7\u751f\u4efb\u4f55\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\uff0c\u60a8\u5c06\u6536\u5230\u6b64\u8bc1\u660e\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u67d0\u4e9b\u6536\u8d2d\u4eba\uff0c<strong>\u6ce8\u518c\u8d39<\/strong>\u4e3a\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5e02\u573a\u4ef7\u503c\u7684 1.1%<\/strong>\uff08\u5bf9\u4e8e\u7b2c\u4e09\u65b9\uff09<\/li>\n\n\n\n<li><strong>\u4e09\u500d\u7edf\u4e00\u4ef7\u503c\u7684 1.1%<\/strong>\uff08\u5bf9\u4e8e\u5bb6\u5ead\u6210\u5458\u3001\u914d\u5076\u3001\u4e3b\u8981\u5c45\u4f4f\u5730\u7684\u4f34\u4fa3\uff09<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u5f8b\u5e08\u652f\u6301\u7684\u4f18\u52bf<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u4f1a\u4e3a\u60a8\u68c0\u67e5\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u60a8\u662f\u5426\u6709\u4e49\u52a1\u652f\u4ed8\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e<\/li>\n\n\n\n<li>\u662f\u5426\u5b58\u5728\u8c41\u514d\u6216\u4f18\u60e0<\/li>\n\n\n\n<li>\u5e94\u9002\u7528\u54ea\u4e2a\u8bc4\u4f30\u57fa\u7840\u548c\u54ea\u4e2a\u7a0e\u7387<\/li>\n\n\n\n<li>\u5e94\u9075\u5b88\u54ea\u4e9b\u671f\u9650\u3001\u7533\u8bf7\u548c\u6587\u4ef6<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u514d\u8d39\u521d\u6b21\u54a8\u8be2\"><span class=\"mr-cta-link-normal\">\u7acb\u5373\u9009\u62e9\u9884\u7ea6\u65f6\u95f4\uff1a<\/span><span class=\"mr-cta-link-bold\">\u514d\u8d39\u521d\u6b21\u54a8\u8be2<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u5e38\u89c1\u95ee\u9898 \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u6bcf\u6b21\u7ee7\u627f\u90fd\u9700\u8981\u7f34\u7eb3\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u5417\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u662f\u7684\u3002\u53ea\u8981\u5728\u9057\u4ea7\u6e05\u7b97\u8fc7\u7a0b\u4e2d\uff0c\u623f\u4ea7\u8f6c\u79fb\u5230\u81ea\u7136\u4eba\uff0c\u5c31\u4f1a\u4ea7\u751f\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\u3002\u901a\u8fc7\u6cd5\u5b9a\u7ee7\u627f\u3001\u9057\u8d60\u6216\u6b7b\u4ea1\u8d60\u4e0e\u53d6\u5f97\u7684\u8d22\u4ea7\u9700\u8981\u7eb3\u7a0e\uff0c\u9664\u975e\u6709\u6cd5\u5b9a\u8c41\u514d\u3002  <\/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\">\u4f55\u65f6\u5fc5\u987b\u652f\u4ed8\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u7eb3\u7a0e\u4e49\u52a1\u4e0d\u662f\u5728\u6b7b\u4ea1\u65f6\u4ea7\u751f\u7684\uff0c\u800c\u662f\u5728\u7ee7\u627f\u65f6\u4ea7\u751f\u7684\u3002\u539f\u5219\u4e0a\uff0c\u5fc5\u987b\u5728\u571f\u5730\u767b\u8bb0\u7c3f\u6ce8\u518c\u4e4b\u524d\u4ed8\u6b3e\u3002\u4e3a\u6b64\uff0c\u9700\u8981\u7a0e\u52a1\u5c40\u51fa\u5177\u65e0\u5f02\u8bae\u8bc1\u660e\u3002  <\/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\">\u6211\u53ef\u4ee5\u5206\u671f\u4ed8\u6b3e\u5417\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u662f\u7684\uff0c\u524d\u63d0\u662f\u6536\u8d2d\u53d1\u751f\u5728\u53d7\u76ca\u5bb6\u5ead\u5708\u5185\uff0c\u5e76\u4e14\u9002\u7528 0.5% \u7684\u7a0e\u7387\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u53ef\u4ee5\u5206\u6700\u591a\u4e94\u4e2a\u76f8\u7b49\u7684\u5e74\u5ea6\u5206\u671f\u4ed8\u6b3e\u3002\u9700\u8981\u5411\u7a0e\u52a1\u5c40\u63d0\u51fa\u7533\u8bf7\u3002  <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"\u7ee7\u627f\u6cd5\u4e2d\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e \u5f53\u623f\u4ea7\u901a\u8fc7\u7ee7\u627f\u8f6c\u8ba9\u65f6\uff0c\u7ecf\u5e38\u4f1a\u51fa\u73b0\u662f\u5426 &#8230;","protected":false},"author":25,"featured_media":107937,"parent":102246,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1653],"tags":[],"class_list":["post-107934","page","type-page","status-publish","has-post-thumbnail","hentry","category-1653"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Grunderwerbsteuer-im-Erbrecht-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/zh-hans\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"\u7ee7\u627f\u6cd5\u4e2d\u7684\u623f\u5730\u4ea7\u8f6c\u8ba9\u7a0e \u5f53\u623f\u4ea7\u901a\u8fc7\u7ee7\u627f\u8f6c\u8ba9\u65f6\uff0c\u7ecf\u5e38\u4f1a\u51fa\u73b0\u662f\u5426 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/pages\/107934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/comments?post=107934"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/pages\/107934\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/pages\/102246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/media\/107937"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/media?parent=107934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/categories?post=107934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/zh-hans\/wp-json\/wp\/v2\/tags?post=107934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}