http___m2nekretnine.hr_o-nama_ucestala-pitanja_1.xml
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FAQ LAW OF OWNERSHIP Any physical or legal person is entitled to property ownership rights REAL ESTATE TRANSFER TAX ACT Domestic and foreign physical or legal persons shall be considered equal regarding the payment of real estate transfer tax if not otherwise stipulated by international contract. HOW MUCH IS REAL ESTATE TRANSFER TAX? Real estate transfer tax rate is 4% for all kind property and transaction. WHO IS TAXPAYER? A taxpayer of Real estate transfer tax shall be the recipient of real estate. A taxpayer of real estate transfer tax in the exchange of real estate shall be every participant in the exchange and this for the value of the real estate that is acquired. A taxpayer of real estate transfer tax in cases of inheritance shall be the legal heir or legatee A taxpayer of real estate transfer tax in the gift or other acquisition of real estate without compensation shall be the recipient of the gift or other person who has acquired the real estate without charge. If real estate is acquired pursuant to a lifelong support contract or a contract for support until death, the provider of support shall be subject to real estate transfer tax. WHAT IS THE TAX BASE? The tax base for real estate transfer tax shall be the market value of the real estate at the moment when the tax liability incurs. The market value of real estate shall mean the price of the real estate that is obtained or can be obtained on the market at the moment when the tax liability incurs. The Tax Administration shall, as a rule, determine the tax base of the real estate transfer tax as the market value of real estate pursuant to the acquisition document provided-Contract. WHEN MUST THE REAL ESTATE PURCHASE TAX BE PAID? Tax liability shall incur at the moment of the conclusion of the contract or other legal action which serves as the basis for the acquisition of the real estate property. Public notary will send the contract to the Tax Administration office in the territory in which the real estate is located. A taxpayer must pay the designated amount of tax within a period of 15 days from the date of the delivery of the ruling on the determination of the real estate transfer tax. DOES THE SELLER HAVE TO PAY TAXES WHEN SELLING HIS REAL ESTATE? Only in case of sale, exchange or other transfer of more than three real estate items or more than three property rights of the same kind within a five year period, and in case of sale, exchange or other transfer of real estate within a three years period from the date of alienation of the real estate. In such a case the seller has to pay a 35% income tax on the difference in value of the real estate purchased and sold. ARE FOREIGN CITIZENS ENTITLED TO PURCHASE PROPERTY IN CROATIA? Yes, from February, 2nd 2009, the Republic of Croatia rendered equal both Croatian and EU citizens, in the matter of purchasing real estates. Therefore EU citizens CAN purchase real estates in Croatia in the same way Croatian citizens can. Nationals outside EU can buy real estate in the Republic of Croatia based on the reciprocity principle. Written claim has to be submitted to the Ministry of Justice of the Republic of Croatia with the following documents enclosed to the written claim: legal basis for acquiring property (purchase and sale agreement, donation of property, agreement on maintenance and similar) in the original or a certified copy, evidence of ownership from vendor/alienator of estate, or registered land certificate, in the original or a certified copy, not older than six months, certificate from self-government's administrative body empowered for urbanism and land use planning based on location of the estate, on legal status of the estate (is estate situated within boundaries of construction area defined in the urban development plan), evidence of acquirer's citizenship (certified copy of passport and similar) or evidence on status of legal person (excerpt from the court register), if the acquirer is a foreign citizen if requestor is represented by a counsel, it is necessary to deliver licence in the original or a certified copy, if requestor has not a counsel to represent him, and he is staying abroad, he is obliged to define a counsel for receiving written documents with residence in the Republic of Croatia. It is not possible to renew the claim within 5 years. The fastest and the simplest way for foreign citizens to purchase a real estate is by starting up a company in Croatia. ARE FOREIGN CITIZENS ENTITLED TO SELL PROPERTY IN CROATIA? Yes, everybody is entitled to sell real estates in Croatia. DOCUMENTATION TO BE PRESENTED BY SELLER For foreign citizens valid passport, OIB, Land Registry extract/title, proof of acquiring of the ownership right, cadastral record, Energy efficiency certificate. WHAT IS THE USUAL AMOUNT OF DEPOSIT/DOWNPAYMENT? The usual deposit 10% of the agreed total purchase price but always depends on the agreement between seller and buyer. WHAT IS THE USUAL DEADLINE FOR CLOSING? Usually it is 30 to 60 days, but always depends on the agreement between seller and buyer. MUST THE BUYER VERIFY HIS SIGNATURE AT THE PUBLIC NOTARY? He may, but it is not obligatory. For the seller it is obligatory. IS IT POSSIBLE TO CLOSE AND VERIFY A SALES CONTRACT ABROAD? Yes, in such case, the best way is to have it verified at the Croatian Embassy or Consulate. If you verify such a contract at public notary office, then this verification has to be Apostiled in your country, and translated into Croatian by an appointed courts interpreter. DOCUMENTATION TO BE PRESENTED BY BUYER For foreign citizens valid passport and OIB. CAN RECENTLY PURCHASED PROPERTY BE SOLD? YES, but in such a case the seller has to pay a 35% income tax on the difference in value of the real estate purchased and sold. IS IT POSSIBLE TO PAY THE TAX IN FOREIGN CURRENCY? The tax is to be paid by bank or post office money transfer. The amount is converted into Kuna at the middle exchange rate by the National bank of Croatia at the day of payment.
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Učestala pitanja DA LI JE PRI PRODAJI POTREBNO IMATI ENERGETSKI CERTIFIKAT Za svaku nekretninu osim zemljišta Prodavatelj je obvezan predočiti certifikat dan sklapanja ugovora o kupoprodaji. ZAKON O VLASNIŠTVU - SUBJEKTI Svaka fizička i pravna osoba može biti nositeljem prava vlasništva. ZAKON O POREZU NA PROMET NEKRETNINA Domaće i strane osobe izjednačene su glede plaćanja poreza na promet nekretninama, ako međunarodnim ugovorom nije drukčije određeno. POREZNI OBVEZNIK Obveznik poreza na promet nekretnina je stjecatelj nekretnine. Obveznik poreza na promet nekretnina pri zamjeni nekretnine je svaki sudionik u zamjeni, i to za vrijednost nekretnine koju stječe. Obveznik poreza na promet nekretnina pri nasljeđivanju je nasljednik ili zapisovnik. Obveznik poreza na promet nekretnina pri darovanju ili drugom obliku stjecanja nekretnine bez naknade je daroprimatelj ili druga osoba koja je stekla nekretninu bez naknade. Obveznik poreza na promet nekretnina temeljem ugovora o doživotnom uzdržavanju je uzdržavatelj. POREZNA OSNOVICA Osnovica poreza na promet nekretnina je tržišna vrijednost nekretnine u trenutku stjecanja. Pod tržišnom vrijednosti nekretnine smatra se cijena nekretnine koja se postiže ili se može postići na tržištu u trenutku njezina stjecanja. Tržišna vrijednost nekretnine utvrđuje se u pravilu na temelju isprava o stjecanju/ugovora. MOGU LI STRANI DRŽAVLJANI KUPOVATI NEKRETNINE U HRVATSKOJ? Mogu. Dana 01.02.2009 godine, Republika Hrvatska je izjednačila proceduru kupnje nekretnina - za građane Repubike Hrvatske i građane Europske Unije. Od tog datuma, građani EU kupuju na isti način kao i građani Hrvatske. Za državljane ostalih zemalja važi pravilo reciprociteta, dakle da bi stranac mogao kupiti nekretninu u Hrvatskoj potrebno je postojanje sporazuma o reciprocitetu između dvije zemlje – ukoliko građani Hrvatske mogu kupovati u toj zemlji, onda i građani te zemlje mogu kupovati u Hrvatskoj. Za kupovinu nekretnine potrebno je uputiti pisani zahtjev Ministarstvu pravosuđa Republike Hrvatske. Brži i jednostavniji način je kupnja nekretnine kroz osnivanje tvrtke u Hrvatskoj. MOGU LI STRANI DRŽAVLJANI PRODAVATI NEKRETNINE U HRVATSKOJ? Sve strane fizičke i pravne osobe mogu bez ikakvih smetnji prodavati nekretnine u Republici Hrvatskoj. DOKUMENTACIJA POTREBNA PRI KUPOVINI NEKRETNINE Važeća osobna iskaznica ili putovnica i OIB. Za strane državljane putovnica i OIB. DOKUMENTACIJA POTREBNA PRI PRODAJI NEKRETNINE Važeća osobna iskaznica i OIB. Vlasnički list nekretnine, katastarski preris, dokaz o načinu stjecanja nekretnine, energetski certifikat. Ukoliko je nekretnina opterećena bilo kakvim pravom treće osobe ili ovrhom, potrebno je pismo namjere o izdavanju brisovnice nositelja upisanog prava. KOLIKI JE POREZ NA PROMET NEKRETNINA U HRVATSKOJ? Republika Hrvatska ima jedinstvenu stopu poreza od 3% za sve vrste nekretnina i sve vrste transakcija. Visina poreza se određuje na osnovu cijene iz kupoprodajnog ugovora i procjene nadležne porezne uprave na kojoj se teritoriji nekretnina nalazi. Prema zakonu porez na promet nekretnina plaća kupac ili prodavatelj u njegovo ime, ako se tako dogovore. KOLIKI JE POREZ KOD ZAMJENE NEKRETNINA? Porez na promet nekretninama iznosi 3%, svaki kupac nekretnine kod zamjene plaća po 3% za novu nekretninu. U KOM SE ROKU MORA PLATITI POREZ NA PROMET NEKRETNINA? Nakon zaključenja kupoprodajnog ugovora javni bilježnici automatizmom primjerak kupoprodajnog ugovora dostavljaju poreznoj upravi. Kupac je dužan u roku od 15 dana od dana ispostave rješenja od porezne uprave platiti porez, ako ga u tom roku ne plati obračunavaju mu se kamate za svaki dan prekoračenja roka. KOLIKI JE UOBIČAJENI IZNOS KAPARE? Uobičajeni iznos je 10% od ukupne dogovorene kupoprodajne cijene, ali uvijek ovisi o sporazumu Prodvatelja i Kupca. KOLIKI JE UOBIČAJENI ROK ZA SKLAPANJE UGOVORA? Ukoliko je potpisan predugovor o kupoprodaji nekretnine, uobičajeni rok je 30 do 60 dana, ali uvijek ovisi o dogovoru Prodavatelja i Kupca, ili drugim okolnostima ovisno o slučaju. DA LI JE MOGUĆE ZAKLJUČITI KUPOPRODAJNI UGOVOR I U INOZEMSTVU Nabolje je da ga ovjerite u našem diplomatskom predstavništvu. Ako ga ovjerite kod stranog javnog bilježnika, takva ovjera mora imati Apostile pečat koji predstavlja međunarodnu potvrdu o pravnoj ispravnosti dokumenta, te se isti mora prevesti u Hrvatskoj kod ovlaštenog sudskog prevoditelja. MOŽE LI SE NETOM KUPLJENA NEKRETNINA PRODATI? Kod prodaje prije isteka od tri godine do dana kupovine plaća se porez u visini od 35% na eventualnu dobit između kupovne i prodajne cijene.