I. \u00c1ltal\u00e1nos szab\u00e1lyok<\/p>\n
1. Mikor kell \u00f6r\u00f6kl\u00e9si illet\u00e9ket fizetni ?<\/p>\n
Az \u00f6r\u00f6kl\u00e9si illet\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g t\u00e1rgyi, ter\u00fcleti \u00e9s szem\u00e9lyi hat\u00e1lya<\/p>\n
\u00d6r\u00f6kl\u00e9s eset\u00e9n az illet\u00e9kekr\u0151l sz\u00f3l\u00f3 1990. \u00e9vi XCIII. t\u00f6rv\u00e9nyben (a tov\u00e1bbiakban: Itv.) meghat\u00e1rozott m\u00f3don \u00f6r\u00f6kl\u00e9si illet\u00e9ket kell fizetni. Az \u00f6r\u00f6kl\u00e9si illet\u00e9kk\u00f6telezetts\u00e9g az \u00f6r\u00f6khagy\u00f3 hal\u00e1la napj\u00e1n keletkezik.<\/p>\n
Az \u00f6r\u00f6kl\u00e9si illet\u00e9kk\u00f6telezetts\u00e9g \uf0b7
\n– A belf\u00f6ld\u00f6n lev\u0151 hagyat\u00e9kra minden esetben kiterjed.
\n– Magyar \u00e1llampolg\u00e1r, illetve Magyarorsz\u00e1gon \u00e9l\u0151 nem magyar \u00e1llampolg\u00e1r vagy belf\u00f6ldi sz\u00e9khely\u0171 jogi szem\u00e9ly \u00e1ltal \u00f6r\u00f6k\u00f6lt, k\u00fclf\u00f6ld\u00f6n lev\u0151 ing\u00f3hagyat\u00e9kra, valamint a k\u00fclf\u00f6ldi hagyat\u00e9kba tartoz\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogra abban az esetben, ha a hagyat\u00e9k helye szerinti \u00e1llamban \u00f6r\u00f6kl\u00e9si illet\u00e9ket vagy ennek megfelel\u0151 ad\u00f3t nem kell fizetni.<\/p>\n
A k\u00fclf\u00f6ld\u00f6n t\u00f6rt\u00e9nt illet\u00e9k- vagy ad\u00f3fizet\u00e9s t\u00e9ny\u00e9nek bizony\u00edt\u00e1sa az \u00f6r\u00f6k\u00f6st terheli. A k\u00fclf\u00f6ld\u00f6n lev\u0151 ingatlanhagyat\u00e9kra az \u00f6r\u00f6kl\u00e9si illet\u00e9kre vonatkoz\u00f3 rendelkez\u00e9sek nem terjednek ki.<\/p>\n
Az \u00f6r\u00f6kl\u00e9si illet\u00e9k t\u00e1rgya: \uf0b7
\n– az \u00f6r\u00f6ks\u00e9g \u2013 ide\u00e9rtve a haszon\u00e9lvezeti jog megv\u00e1lt\u00e1s\u00e1t is \u2013, \uf0b7
\n– a hagyom\u00e1ny, \uf0b7
\n– a meghagy\u00e1s alapj\u00e1n t\u00f6rt\u00e9n\u0151 vagyonszerz\u00e9s, \uf0b7
\n– a k\u00f6telesr\u00e9sz szerz\u00e9se,<\/p>\n
TOV\u00c1BB a teljes cikkhez…<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" I. \u00c1ltal\u00e1nos szab\u00e1lyok 1. Mikor kell \u00f6r\u00f6kl\u00e9si illet\u00e9ket fizetni ? Az \u00f6r\u00f6kl\u00e9si illet\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g t\u00e1rgyi, ter\u00fcleti \u00e9s szem\u00e9lyi hat\u00e1lya \u00d6r\u00f6kl\u00e9s eset\u00e9n az illet\u00e9kekr\u0151l sz\u00f3l\u00f3 1990. \u00e9vi XCIII. t\u00f6rv\u00e9nyben (a tov\u00e1bbiakban: Itv.) meghat\u00e1rozott m\u00f3don \u00f6r\u00f6kl\u00e9si illet\u00e9ket kell fizetni. Az \u00f6r\u00f6kl\u00e9si illet\u00e9kk\u00f6telezetts\u00e9g … tov\u00e1bb<\/a><\/p>","protected":false},"author":1,"featured_media":231,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-segedletek"],"_links":{"self":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=229"}],"version-history":[{"count":3,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/229\/revisions"}],"predecessor-version":[{"id":233,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/229\/revisions\/233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/media\/231"}],"wp:attachment":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}