SALES TAX OF PROPERTY, INHERITANCE AND GIFTS

Porezi su svako prisilno davanje državi te jedan od prihoda države i u čitavom poreznom sustavu su najvažniji i najizdašniji javni prihod. Nameće ih država prilikom čega se ne dobiva nikakva protuusluga zauzvrat te nisu namjenski usmjereni. Porez mora plaćati svaka osoba, odnosno porezni obveznik, koja je kao takva određena zakonom kojim se uređuje pojedina vrsta poreza. Porez na promet nekretnina se plaća pri svakom stjecanju nekretnine. Porezni obveznik je stjecatelj nekretnine, a osnovica je tržišna vrijednost u trenutku nastanka obveze. Porez na nasljedstva i darove se plaća na gotov novac, novčane tražbine i vrijednosne papire (vrijednosnice), te pokretnine i naslijeđene ili darovanje nekretnine. Porezna stopa za nasljedstva i darove je 4% dok je za naslijeđene ili darovane nekretnine 3%Taxes are any forced giving to the state and one of the revenues of the state and in the entire tax system they are the most important and most generous public revenue. They are imposed by the state, during which no counter-service is received in return, and they are not purposefully directed. The tax must be paid by each person, the taxpayer, who as such is determined by the law governing a particular type of tax. Real estate transfer tax is paid upon each acquisition of real estate. The taxpayer is the acquirer of the real estate, and the base is the market value at the time the liability arises. Inheritance and gift tax is paid on cash, monetary claims and securities (securities), and movables and inheritances or real estate donations. The tax rate for inheritances and gifts is 4% while for inherited or donated real estate it is 3%