{"id":1164,"date":"2026-07-15T11:27:17","date_gmt":"2026-07-15T09:27:17","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1164"},"modified":"2026-07-15T13:44:15","modified_gmt":"2026-07-15T11:44:15","slug":"grunderwerbsteuer-eugh-urteil","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/grunderwerbsteuer-eugh-urteil\/","title":{"rendered":"G\u00fcmr\u00fck Vergisine \u0130li\u015fkin A\u0130HM Karar\u0131"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Emlakla ilgili yeniden yap\u0131lanmalar i\u00e7in yeni arg\u00fcmanlar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avrupa Adalet Divan\u0131, 4 Haziran 2026 tarihli Nova Iberomoldes (C-837\/24) davas\u0131ndaki karar\u0131yla Portekiz'in bir gayrimenkul \u015firketinin hisselerinin sermaye olarak konulmas\u0131nda IMT (Avusturya\u2019daki emlak devir vergisine benzer) tahsil edemeyece\u011fine karar vermi\u015ftir. Bu karar, Portekiz'deki hukuki durumun temel noktalarda Avusturya\u2019dakine benzemesi nedeniyle Avusturya \u015firketleri i\u00e7in \u00f6zellikle \u00f6nemlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece pratikte b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yan bir soru daha fazla \u00f6ne \u00e7\u0131k\u0131yor: Belirli grup i\u00e7i yeniden yap\u0131lanmalarda Avusturya'n\u0131n emlak devir vergisi \u015funlarla m\u0131 ilgili? <a href=\"https:\/\/www.moore-salzburg.at\/tr\/industries\/immobilien\/\" id=\"352\">Emlak ba\u011flant\u0131s\u0131<\/a> sendika hukuku a\u00e7\u0131s\u0131ndan tamamen ge\u00e7erli mi?<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Olay \u00f6zeti<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Temel olaya g\u00f6re, Portekiz'de bir holding \u015firketi kurulmu\u015ftur. Bu \u015firketin sermayesi, ayni sermaye katk\u0131lar\u0131 yoluyla kar\u015f\u0131lanm\u0131\u015ft\u0131r. Di\u011fer maddeler aras\u0131nda, birden fazla sermaye \u015firketinin \u00e7o\u011funluk hisseleri de ayni sermaye olarak konulmu\u015ftur. Bu \u015firketlerden biri Portekiz'de iki adet gayrimenkule sahipti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Portekiz hukukuna g\u00f6re, gayrimenkul sahibi bir \u015firketteki hisselerin sat\u0131n al\u0131nmas\u0131, bir ortak hisselerin en az \u2019ini elinde bulunduruyorsa, gayrimenkul edinim vergisi a\u00e7\u0131s\u0131ndan do\u011frudan gayrimenkul edinimi gibi de\u011ferlendirilebilir. Gayrimenkullerin kendisi devredilmemi\u015f olmas\u0131na ra\u011fmen, Portekiz Vergi \u0130daresi gayrimenkul edinim vergisi tahakkuk ettirmi\u015ftir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Avrupa Adalet Divan\u0131'n\u0131n (AAD) emlak al\u0131m vergisini neden reddetti\u011fi<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Avrupa Adalet Divan\u0131, s\u00f6z konusu i\u015flemi, sermaye birikimini te\u015fvik eden 2008\/7\/EC say\u0131l\u0131 dolayl\u0131 vergilerle ilgili Direktifin kapsam\u0131nda bir yeniden yap\u0131land\u0131rma olarak nitelendirdi. Bu Direktif, Avrupa Birli\u011fi i\u00e7indeki sermaye olu\u015fumunun dolayl\u0131 vergilerle zorla\u015ft\u0131r\u0131lmas\u0131n\u0131 \u00f6nlemeyi ama\u00e7lamaktad\u0131r. Karar\u0131n merkezinde, \u00f6zellikle 2008\/7\/EC say\u0131l\u0131 Direktifin 4. ve 5. maddeleri yer ald\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ATGH'ye g\u00f6re, bu, genel olarak dolayl\u0131 vergiden muaf olmas\u0131 gereken, Direktif taraf\u0131ndan korunan bir yeniden yap\u0131lanmayd\u0131. Direktifin istisnalar\u0131 da somut olayda ge\u00e7erli de\u011fildi. \u00d6zellikle, \u015firkete ait hisseler devredilmesine ra\u011fmen, gayrimenkullerin yasal olarak ayn\u0131 \u015firkette kalmas\u0131 \u00f6nemliydi. Dolay\u0131s\u0131yla, arazilerin kendilerinde herhangi bir m\u00fclkiyet de\u011fi\u015fikli\u011fi s\u00f6z konusu olmam\u0131\u015ft\u0131r. Benzer \u015fekilde, vergilendirme yaln\u0131zca vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 veya vergiye hile yapmay\u0131 \u00f6nleme gerek\u00e7esiyle hakl\u0131 g\u00f6sterilemezdi.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Karar\u0131n Avusturya i\u00e7in ta\u015f\u0131yabilece\u011fi anlam<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Avusturya'da da gayrimenkul edinme vergisi, yaln\u0131zca bir gayrimenkul\u00fcn do\u011frudan edinilmesinde de\u011fil, belirli ko\u015fullar alt\u0131nda, gayrimenkul sahibi \u015firketlerdeki hisse birle\u015fmeleri ve ortak de\u011fi\u015fikliklerinde de meydana gelebilir. Bu konuda \u00f6zellikle GrEStG'nin 1. Maddesi 3. F\u0131kras\u0131'n\u0131n d\u00fczenlemeleri belirleyicidir. \u00d6zellikle bir grubun i\u00e7indeki yeniden yap\u0131lanmalarda, gayrimenkuller ekonomik olarak \u015firketler toplulu\u011fu i\u00e7inde kalsa bile, bu durum pratikte s\u00fcrekli olarak bir y\u00fcke neden olmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tam da bu noktada A\u0130HM karar\u0131 Avusturya i\u00e7in \u00f6zellikle heyecan verici. Bir i\u015flem, sermaye birikimi direktifi ile korunuyorsa, Avusturya kurallar\u0131na g\u00f6re vergilendirilmesi AB hukuku a\u00e7\u0131s\u0131ndan \u015f\u00fcpheli olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mevcut uzman makalelerine g\u00f6re, bu \u00f6zellikle gayrimenkul sahibi anonim \u015firketlerdeki paylar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131n\u0131 etkilemektedir, \u00f6rn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sermaye \u015firketlerine sermaye pay\u0131 katk\u0131s\u0131<\/li>\n\n\n\n<li>\u015firket i\u00e7i a\u015fa\u011f\u0131 y\u00f6nl\u00fc ve yan ak\u0131\u015f yap\u0131lar\u0131<\/li>\n\n\n\n<li>Sermaye pay\u0131 b\u00f6l\u00fcnmeleri<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Buna ek olarak, bu de\u011ferlendirmenin zorunlu olarak bir sermaye art\u0131r\u0131m\u0131yla veya sermaye art\u0131r\u0131m\u0131 olmaks\u0131z\u0131n ger\u00e7ekle\u015fmesiyle ya da do\u011frudan veya dolayl\u0131 i\u015ftirak yap\u0131lar\u0131na sahip olunmas\u0131yla ba\u011fl\u0131 olmamas\u0131 gerekti\u011fi y\u00f6n\u00fcnde bir\u00e7ok neden vard\u0131r. Ancak, somut i\u015flemin Sermaye Toplama Y\u00f6nergesi'nin koruma alan\u0131 kapsam\u0131na girip girmedi\u011fi her zaman belirleyicidir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u015eirketlerin gayrimenkul al\u0131m vergisini \u015fimdi kontrol etmesi gerekenler<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle Avusturyal\u0131 \u015firketler i\u00e7in acil bir inceleme ihtiyac\u0131 ortaya \u00e7\u0131kmaktad\u0131r. Bu durum, hem halihaz\u0131rda hayata ge\u00e7irilmi\u015f yap\u0131lar hem de planlanan yeniden yap\u0131lanmalar i\u00e7in ge\u00e7erlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tamamlanm\u0131\u015f i\u015flemler i\u00e7in <\/strong>\u00f6ncelikle ilgili durumun sermaye birikimi direktifinin koruma kapsam\u0131na girip girmedi\u011fi incelenmelidir. Gayrimenkul edinme vergisi zaten bir karar ile belirlenmi\u015fse, bir temyiz yoluna ba\u015fvurulup ba\u015fvurulamayaca\u011f\u0131n\u0131n de\u011ferlendirilmesi m\u00fcmk\u00fcn olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vergi kendiniz hesaplay\u0131p \u00f6dediniz mi,<\/strong> \u00a7 201 BAO uyar\u0131nca bir beyanla belirlenmesi talebi bir y\u0131l i\u00e7inde yap\u0131labilir. Bu, yasal yollar\u0131n a\u00e7\u0131k tutulmas\u0131n\u0131 sa\u011flar. Sonras\u0131nda, gerekirse belirlenmeye itiraz edilebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">bile <strong>gelecekteki yeniden yap\u0131lanmalar i\u00e7in<\/strong> \u0130\u015flemin tamamlanmas\u0131ndan \u00f6nce dikkatli bir vergi incelemesi \u00f6nerilir. Duruma g\u00f6re, aceleci bir \u00f6z beyanda bulunmak yerine, birlik hukukuyla ilgili sorunu vergi dairesine a\u00e7\u0131klamak mant\u0131kl\u0131 olabilir. Uzman makalelerinde bu ba\u011flamda, gereken a\u00e7\u0131klamay\u0131 i\u00e7eren bir bildirim de olas\u0131 bir i\u015flem olarak belirtilmektedir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sonu\u00e7: \u00d6steri\u00e7h i\u00e7in potansiyel olarak sinyal etkisi ta\u015f\u0131yan A\u0130HM karar\u0131<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Karar, Avusturya'da \u015firket gruplar\u0131, holding yap\u0131lar\u0131 ve kurumsal yeniden yap\u0131lanmalar a\u00e7\u0131s\u0131ndan y\u00fcksek alaka d\u00fczeyine sahip, vergi a\u00e7\u0131s\u0131ndan hassas bir alanda yeni bir geli\u015fme getiriyor. Bunun Avusturya vergi uygulamalar\u0131 i\u00e7in ne \u00f6l\u00e7\u00fcde de\u011fi\u015fikliklere yol a\u00e7\u0131p a\u00e7mayaca\u011f\u0131 hen\u00fcz belirsizli\u011fini koruyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak \u015fimdiden g\u00f6r\u00fcl\u00fcyor ki, gayrimenkul sahibi \u015firketlerle yeniden yap\u0131lanma planlayan veya yak\u0131n zamanda bunu uygulayan herkes, gayrimenkul edinme vergisiyle ilgili sonu\u00e7lar\u0131 yeniden de\u011ferlendirmelidir. Mevcut durumunuzdaki etkileri analiz etmek ve sonraki ad\u0131mlar\u0131 dikkatlice haz\u0131rlamak i\u00e7in size memnuniyetle yard\u0131mc\u0131 oluruz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Olu\u015fturulma: 15.07.2026<br><sup>Kaynak: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/?uri=CELEX:62024CJ0837\" target=\"_blank\" rel=\"noreferrer noopener\">Avrupa Birli\u011fi Yay\u0131n Ofisi<\/a><br>Foto\u011fraf: Pavel Danilyuk<\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Gayrimenkul ile ilgili belirli \u015firket i\u00e7i yeniden yap\u0131lanmalarda uygulanan Avusturya gayrimenkul devir vergisinin AB hukuku a\u00e7\u0131s\u0131ndan ge\u00e7erlili\u011fi var m\u0131d\u0131r? Bu konudaki bir A\u0130HM karar\u0131 \u015f\u00fcphe uyand\u0131rmaktad\u0131r.<\/p>","protected":false},"author":10,"featured_media":1165,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,96],"tags":[152,151,150,149],"location":[],"class_list":["post-1164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilien","category-steuergestaltung","tag-eugh","tag-gesellschafter","tag-grunderwerbsteuer","tag-immobilien"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EuGH-Urteil zur Grunderwerbsteuer | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Ist die \u00f6sterreichische Grunderwerbsteuer unionsrechtlich immer haltbar? Ein EuGH-Urteil l\u00e4sst f\u00fcr gewisse Konstellationen Zweifel aufkommen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/tr\/grunderwerbsteuer-eugh-urteil\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EuGH-Urteil zur Grunderwerbsteuer | Moore Salzburg GmbH\" \/>\n<meta property=\"og:description\" content=\"Ist die \u00f6sterreichische Grunderwerbsteuer unionsrechtlich immer haltbar? Ein EuGH-Urteil l\u00e4sst f\u00fcr gewisse Konstellationen Zweifel aufkommen.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-salzburg.at\/tr\/grunderwerbsteuer-eugh-urteil\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Salzburg GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MooreSalzburg\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-15T09:27:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-15T11:44:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/07\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1001\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ingrid Reitinger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid Reitinger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/\"},\"author\":{\"name\":\"Ingrid Reitinger\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\"},\"headline\":\"EuGH-Urteil zur Grunderwerbsteuer\",\"datePublished\":\"2026-07-15T09:27:17+00:00\",\"dateModified\":\"2026-07-15T11:44:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/\"},\"wordCount\":777,\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/07\\\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg\",\"keywords\":[\"EuGH\",\"Gesellschafter\",\"Grunderwerbsteuer\",\"Immobilien\"],\"articleSection\":[\"Immobilien\",\"Steuergestaltung\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/\",\"name\":\"EuGH-Urteil zur Grunderwerbsteuer | Moore Salzburg GmbH\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/07\\\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg\",\"datePublished\":\"2026-07-15T09:27:17+00:00\",\"dateModified\":\"2026-07-15T11:44:15+00:00\",\"description\":\"Ist die \u00f6sterreichische Grunderwerbsteuer unionsrechtlich immer haltbar? Ein EuGH-Urteil l\u00e4sst f\u00fcr gewisse Konstellationen Zweifel aufkommen.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/07\\\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg\",\"contentUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/07\\\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg\",\"width\":1001,\"height\":667,\"caption\":\"EuGH Urteil: Immobilien & Grunderwerbsteuer\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/grunderwerbsteuer-eugh-urteil\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"EuGH-Urteil zur Grunderwerbsteuer\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\",\"name\":\"Moore Salzburg GmbH\",\"description\":\"Ihr Begleiter in spannenden Zeiten: Steuerberatung | Wirtschaftspr\u00fcfung | Unternehmensberatung | Digital Business | an Ihrer Seite.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"alternateName\":\"Moore Salzburg\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore-salzburg.at\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\",\"name\":\"Moore Salzburg GmbH\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/07\\\/Moore_Salzburg_Logo_RGB.png\",\"contentUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/07\\\/Moore_Salzburg_Logo_RGB.png\",\"width\":2080,\"height\":312,\"caption\":\"Moore Salzburg GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/MooreSalzburg\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/moore-salzburg-gmbh\",\"https:\\\/\\\/www.instagram.com\\\/moore_salzburg\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\",\"name\":\"Ingrid Reitinger\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"caption\":\"Ingrid Reitinger\"},\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/tr\\\/author\\\/ingridreitinger\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"EuGH-Urteil zur Grunderwerbsteuer | Moore Salzburg GmbH","description":"Ist die \u00f6sterreichische Grunderwerbsteuer unionsrechtlich immer haltbar? Ein EuGH-Urteil l\u00e4sst f\u00fcr gewisse Konstellationen Zweifel aufkommen.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-salzburg.at\/tr\/grunderwerbsteuer-eugh-urteil\/","og_locale":"tr_TR","og_type":"article","og_title":"EuGH-Urteil zur Grunderwerbsteuer | Moore Salzburg GmbH","og_description":"Ist die \u00f6sterreichische Grunderwerbsteuer unionsrechtlich immer haltbar? Ein EuGH-Urteil l\u00e4sst f\u00fcr gewisse Konstellationen Zweifel aufkommen.","og_url":"https:\/\/www.moore-salzburg.at\/tr\/grunderwerbsteuer-eugh-urteil\/","og_site_name":"Moore Salzburg GmbH","article_publisher":"https:\/\/www.facebook.com\/MooreSalzburg","article_published_time":"2026-07-15T09:27:17+00:00","article_modified_time":"2026-07-15T11:44:15+00:00","og_image":[{"width":1001,"height":667,"url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/07\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg","type":"image\/jpeg"}],"author":"Ingrid Reitinger","twitter_card":"summary_large_image","twitter_misc":{"Yazan":"Ingrid Reitinger","Tahmini okuma s\u00fcresi":"5 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#article","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/"},"author":{"name":"Ingrid Reitinger","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58"},"headline":"EuGH-Urteil zur Grunderwerbsteuer","datePublished":"2026-07-15T09:27:17+00:00","dateModified":"2026-07-15T11:44:15+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/"},"wordCount":777,"publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/07\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg","keywords":["EuGH","Gesellschafter","Grunderwerbsteuer","Immobilien"],"articleSection":["Immobilien","Steuergestaltung"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/","url":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/","name":"EuGH-Urteil zur Grunderwerbsteuer | Moore Salzburg GmbH","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/07\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg","datePublished":"2026-07-15T09:27:17+00:00","dateModified":"2026-07-15T11:44:15+00:00","description":"Ist die \u00f6sterreichische Grunderwerbsteuer unionsrechtlich immer haltbar? Ein EuGH-Urteil l\u00e4sst f\u00fcr gewisse Konstellationen Zweifel aufkommen.","breadcrumb":{"@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#primaryimage","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/07\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/07\/2607_EuGH-Grunderwerbsteuer_pexels-pavel-danilyuk-7937293.jpg","width":1001,"height":667,"caption":"EuGH Urteil: Immobilien & Grunderwerbsteuer"},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-salzburg.at\/grunderwerbsteuer-eugh-urteil\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore-salzburg.at\/"},{"@type":"ListItem","position":2,"name":"EuGH-Urteil zur Grunderwerbsteuer"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-salzburg.at\/#website","url":"https:\/\/www.moore-salzburg.at\/","name":"Moore Salzburg GmbH","description":"Heyecan verici zamanlarda yol arkada\u015f\u0131n\u0131z: Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 | Denetim | Y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131 | Dijital i\u015f | yan\u0131n\u0131zda.","publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"alternateName":"Moore Salzburg","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-salzburg.at\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.moore-salzburg.at\/#organization","name":"Moore Salzburg GmbH","url":"https:\/\/www.moore-salzburg.at\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","width":2080,"height":312,"caption":"Moore Salzburg GmbH"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MooreSalzburg","https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh","https:\/\/www.instagram.com\/moore_salzburg\/"]},{"@type":"Person","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58","name":"Ingrid Reitinger","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","caption":"Ingrid Reitinger"},"url":"https:\/\/www.moore-salzburg.at\/tr\/author\/ingridreitinger\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/1164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/comments?post=1164"}],"version-history":[{"count":2,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/1164\/revisions"}],"predecessor-version":[{"id":1169,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/1164\/revisions\/1169"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media\/1165"}],"wp:attachment":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media?parent=1164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/categories?post=1164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/tags?post=1164"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/location?post=1164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}