Real Facts - Bank Austria

Transcription

APRIL 2007
Real Facts
Commercial Real Estate
in Croatia
A Practical Guide to Legal and
Regulatory Issues
Smjernice za Hrvatsku
Pravne odredbe
B A N K
A U S T R I A
C R E D I T A N S T A L T
R E A L
E S T A T E
I N F O R M A T I O N S
Awards:
2005 and 2006 Bank Austria Creditanstalt has received the
“Award for Excellence in International Real Estate in Austria”
by Euromoney, The British financial magazine.
Imprint:
Publisher and copyright holder:
Bank Austria Creditanstalt AG, 1030 Vienna, Vordere Zollamtsstraße 13, 1010 Vienna, Am Hof 2,
http://www.ba-ca.com, e-mail: [email protected]
Edited by: Bank Austria Creditanstalt Real Estate department; Bank Austria Creditanstalt Public Relations department
Responsible for the content: CMS Reich-Rohrwig Hainz and CMS Cameron McKenna
Printed by: Ueberreuter
Graphics: Horvath Grafik Design
Publications service: tel.: +43 (0) 505 05, ext. 56148 (answering machine), fax: +43 (0) 505 05, ext. 56945, e-mail: [email protected]
April 2007
Disclaimer:
Despite careful research and the use of reliable sources, Bank Austria Creditanstalt and CMS cannot assume liability for the completeness or accuracy of the
information given herein. This publication does not constitute an offer or solicitation of an offer.
2
Commercial Real Estate in Croatia, April 2007
Commercial Real Estate
in Croatia
A Practical Guide to Legal and Regulatory Issues
3
Contents
Full Range of Real Estate Services................................................................................................................................................................................................5
1. Ownership and Other Interests in Real Estate ...................................................................................................................................................................6
1.1. Parties – Who can own real estate?................................................................................................................................................................................6
1.2. Ownership – What types of ownership are there? .......................................................................................................................................................6
1.3. Landlord and tenancy law – What are the key features?.............................................................................................................................................7
1.4. Restitution claims – What claims can be brought against a real estate owner? ......................................................................................................7
2. Procedure of a Real Estate Transaction................................................................................................................................................................................8
2.1. Procedure – What are the steps in a sale and purchase transaction?........................................................................................................................8
2.2. Other common contract terms – What other provisions does a real estate sale contract commonly contain?....................................................9
2.3. Brokers – What is the broker’s role? ...............................................................................................................................................................................9
2.4. Property under construction – How can the purchaser be protected? .......................................................................................................................9
2.5. Registration and notarisation of real estate – What are the basic requirements? ...................................................................................................9
3. Permits, Planning and Environment ..................................................................................................................................................................................11
3.1. Permit – What permits are required for the use and occupation of real estate? ...................................................................................................11
3.2. Zoning and planning law – What are the basic principles? .......................................................................................................................................11
3.3. Environmental – What are the common environmental issues? ..............................................................................................................................11
4. Finance, Taxes and Insurance ..............................................................................................................................................................................................12
4.1. Financing – How is a real estate transaction financed? .............................................................................................................................................12
4.2. Security over real estate – How is security over real estate created and protected? ............................................................................................12
4.3. Taxes – What are they and who pays them?...............................................................................................................................................................12
4.4. Fees – What are they and who pays them? ................................................................................................................................................................12
4.5. Subsidy and promotion – What kind of promotion measures for the purchase or development of real estate are there? .............................13
4.6. Insurance – What insurance will the parties effect and when does the insurance risk pass to the purchaser? ................................................13
Contacts ..........................................................................................................................................................................................................................................14
All information is available in Croatian ...........................................................................................................................................................................15 – 26
Your Gate to Central and Eastern Europe..................................................................................................................................................................................27
4
Full Range of Real Estate Services
Dear entrepreneurs,
Bank Austria Creditanstalt is UniCredit Group’s gateway to the East.
If you have any questions, our real estate specialists in the Inter-
As such, we can offer our customers the largest and densest bank
national Real Estate Finance department, Bank Austria Credit-
network in Central and Eastern Europe, consisting of more than
anstalt’s competence centre for international cross-border
3,000 branches and offices. Some 65,000 employees already
customers, and their colleagues at the local network banks will
serve 25 million customers in 17 countries in the region.
be happy to assist you in reaching the most profitable decisions.
As the leading provider of real estate financing in Austria and in
We hope that you find this guide helpful and informative!
Central and Eastern Europe, Bank Austria Creditanstalt offers you
a comprehensive range of real-estate-related services, from proj-
Sincerely,
ect financing through property valuation all the way to portfolio
management. In addition to the nationwide BA-CA sales network
in Austria, one of your key benefits as a customer is access to the
growth markets of Central, Eastern and South East Europe
through our area specialists.
In order to provide you with an ideal basis for assessing and
Regina Prehofer
Reinhard Madlencnik
completing cross-border real estate transactions and to give you
Head of Corporates Division
Bank Austria Creditanstalt
Head of Real Estate
a clear overview of the pertinent legal and general conditions in
the countries of this region, Bank Austria Creditanstalt has
teamed up with one of the most respected law offices in Europe,
CMS Reich-Rohrwig Hainz, to prepare and regularly update this
brochure for you. This guide covers the most important legal
regulations governing real estate transactions, and also provides
information on acquiring property ownership and on other relevant topics.
5
Ownership and Other Interests in Real Estate
1. Ownership and
Other Interests in Real Estate
1.1.
Parties – Who can own real estate?
1.2.
According to the provisions of the Croatian Law on Property
Ownership – What types of ownership
are there?
Ownership and other Rights in Rem (Official Gazette of the Re-
The following types of ownership exist in Croatia:
public of Croatia Nos. 91/96, 68/98, 13 7/99, 22/00, 73/00,
• Condominium ownership;
114/01, 79/06 and 114/06), any of the state, municipalities, in-
• Co-ownership.
dividuals and legal entities can acquire and hold title to real estate in Croatia as well as to all other property rights thereto.
1.2.1.
Building right (”Baurecht“)
Croatian law stipulates that the landowner can be different from
Under Croatian law property rights are: servitude, pledge, mort-
the owner of the building on the land if the owner of the build-
gage and building right. Real estate of the state and municipali-
ing has a building right established in his favour. The building
ties is divided into two categories, public property and private
right is not limited with a time period by virtue of law, but it
property; title to public property cannot be acquired by any (pri-
may be limited with a time period according to the agreement
vate) legal entities and/or individuals.
of the parties, and after the expiration of such a time period the
ownership of the building transfers to the owner of the land (for
1.1.1.
Restrictions relating to land transactions
(e.g. purchase by foreigners)
an appropriate consideration).
Foreign individuals and enterprises who want to become owners
The landowner may establish a building right in favour of a third
of real estate in the Republic of Croatia (other than by inheritance)
party or in his own favour. The building right can be established
need to obtain consent from the Minister of Foreign Affairs of the
or transferred to third parties even before the building is con-
Republic of Croatia, which is issued on the basis of a prior opinion
structed. The building right can be transferred separately from
of the Minister of Justice of the Republic of Croatia. There are
the right of ownership of the land and vice versa.
areas in the Republic of Croatia within which foreign citizens may
not acquire ownership of real property, such as agricultural land,
The party with the building right established in its favour shall
protected natural areas and forest land.
have the following rights: the right of ownership of the building
and the right to use the land to the extent necessary to allow
• Direct acquisition: foreign legal entities and individuals are
the ordinary use of the building.
entitled to directly acquire real estate only with the prior consent from the Minister of Justice of the Republic of Croatia.
• Indirect acquisition: foreign legal entities and individuals are
The landowner usually receives a monthly consideration for
granting the building right.
free to use a Croatian legal entity to acquire real estate in Croatia.
There are no restrictions as to the percentage of foreign partici-
A building right should be granted in writing; the signature of
pation in the capital of such Croatian companies; wholly owned
the party establishing the building right should be notarised and
subsidiaries may also acquire Croatian real estate.
the deed/contract should be registered with the respective land
register.
1.1.2.
Acquisition of real estate by foreigners
Foreigners may, without limitations, acquire real estate that was
If not exercised (i.e. if the building is not built) within a twenty-
constructed on the basis of a building right.
year period following its establishment, the owner of the land
may ask the court to terminate the building right.
6
1.2.2.
Buildings on land owned by a third party
A written form of the agreement is mandatory.
In Croatia buildings may be built on land owned by a third party
only if a building right is established on such land.
Subleasing without the consent of the lessor is not possible unless the lease agreement stipulates otherwise.
1.2.3.
Condominium ownership
(Owner-occupied apartments)
In the event of transfer of ownership, the registered lease
Condominium owners have ownership of a single real estate
agreement remains in force and automatically binds the new
unit and co-ownership of the common areas of the building, cor-
owner. The execution of the lease agreement in written form
responding to the size of the single unit. The condominium own-
with a notarial verification of the signatures protects the lessee
ers’ community does not form a legal entity, but the manage-
in the event of change of ownership, whereby the new owner is
ment of the common areas is exercised by the general meeting
bound to the terms of the lease agreement.
of the owners and the property manager/managing council appointed by the general meeting.
The lease agreement may be entered into for a definite or indefinite term.
The owners may freely dispose of their ownership of the single
units together with their corresponding part in the common areas.
Renting of office premises
• A lease agreement concluded for an indefinite period of time
Each single real estate unit in the building is registered in the
cannot be terminated before the expiry of one year from the
land register separately.
moment of the conclusion of the agreement, except in cases
of improper use of the subject of the lease.
The common areas cannot be subject to partitioning or transferred separately from the single unit.
• According to Croatian legislation, a business premises lease
agreement automatically transforms into an agreement for an
indefinite term, if the lessee continues to use the rented prop-
1.2.4.
Ownership in fractional undivided shares
(”Co-ownership“)
erty after the expiration of the contractual term without any
resistance from the lessor.
Croatian law recognises joint title to real estate, if real estate is
owned by more than one person. Co-ownership of real estate
Renting of apartments
can be established by agreement or by virtue of the law.
• According to Croatian legislation, a residential lease agreement
is automatically renewed for the same period of time, if the
The most important implication of this rule is that each of the
lessee continues to use the rented property after the expiration
co-owners is entitled to manage the property, but title thereto
of the contractual term without any resistance from the lessor.
can only be transferred with the consent and participation of all
Restitution claims – What claims can be
brought against a real estate owner?
title-owners. Minority owners are protected.
1.4.
Co-ownership can be turned into condominium ownership upon
The ownership of most of the nationalised real estate has been
the request of any of the co-owners, provided such portion ful-
already restored to the lawful owners. Nevertheless there are
fills the legal and technical requirements for separation.
still pending procedures for restitution of ownership of nationalised real estate.
1.3.
1.3.1.
Landlord and tenancy law – What are the
key features?
Renting apartments/plots
1.4.1.
Restitution of nationalised property
The Law on Restitution was changed nine times, and some is-
Two different acts regulate this particular field of law:
sues were clarified by the constitutional court. Any request for
• The law on leasing of business premises
restitution was able to be be filed by the ex-owners provided
• The law on leasing of apartments
that certain conditions were fulfilled; the deadline for requests
was 5 January 2003.
7
Procedure of a Real Estate Transaction
1.4.2.
Restitution
At the same time that the transformation and privatisation
• monetary restitution, whereby former owners receive the
monetary equivalent of the nationalised assets.
processes were taking place, the Croatian state enacted various
laws regulating the restitution of assets that had been national-
As a general rule, only the monetary restitution method applies
ised, confiscated or expropriated from their former owners. The
to plots registered as company-owned and approved by the pri-
Restitution Law (Zakon o naknadi za imovinu oduzetu za vrijeme
vatisation fund. Their former owners have the right to claim,
jugoslavenske komunisticke vladavine) stipulates two methods
from the CPF, shares in the company to which the assets were
of restitution:
contributed, and if the Privatisation Fund does not own any
• natural restitution, whereby former owners get back the exact
more shares in the company, it has to provide the former own-
same assets that were nationalised; and
ers with equivalent shares in other transformed companies.
2. Procedure of a Real Estate Transaction
2.1.
Procedure – What are the steps in a sale
and purchase transaction?
All agreements for transfer or establishment of ownership of
• The seller increases the share capital of the New Co by contributing the respective real estate into the share capital of
the New Co;
real estate or property rights of real estate shall be executed in
• The shares of the New Co are sold to the purchaser of the real es-
writing; the seller’s signature needs to be notarised in order to
tate. A share deal is recommended mainly for tax reasons. Real
enable the purchaser to register the ownership of the real estate
estate transfer tax (5 %) does not need to be paid in this case.
with the land register.
2.1.2.
Real estate due diligence
The acquisition and disposal of title to real estate by state and
Before the purchase, it is recommended that the buyer completes
municipalities shows some variation in comparison to acquisition
legal due diligence of the targeted real estate verifying the fol-
and disposal of title by individuals and legal entities, whereby
lowing facts:
these variations mainly relate to the methods of disposition of
• The seller holds a free and clear, valid and marketable owner-
title. Disposal of title to real estate assets and/or limited rights
ship title, and the seller is registered as the owner of the real
thereto by the state or municipalities is effectuated by an auc-
estate in the land register. In order to avoid any risk of re-
tion or a tender procedure or swap of property. Such agreements
scinding the transaction, the buyer shall verify that the seller
are still subject to registration with the respective land register.
is and his/her predecessors have been the valid owners of
the respective real estate;
The purchase price is freely negotiable and has to be paid in
• There are no mortgages, encumbrances and other liens regis-
HRK. In addition, the price may be agreed in a foreign currency
tered on the targeted real estate. Once registered, liens and en-
but the purchase price should be paid in HRK.
cumbrances can be enforced against the new owner of the real
estate if the transaction has been accomplished after the regis-
2.1.1.
Steps in a sale and purchase transaction
Share deal. The real estate may also be acquired through a
tration of the liens or the encumbrances with the land register;
• There are no registered lease agreements, no court restitutions,
share deal. The procedure is as follows:
enterprise pledges, limited property rights established in favour of
• The seller establishes a company (New Co) (usually a limited
third parties, no injunctions or claims and complaints before court;
liability company with share capital of HRK 20,000.00 =
• The data from the land register and the cadastral registry
EUR 2,700.00);
8
need to match (it is important because of the possibility of
Brokers – What is the broker’s role?
obtaining the ownership due to possession of ownership for a
2.3.
certain period of time).
The work of brokers is not regulated by any law. There is no “real
estate broker law” or similar law. Real estate brokers act only as in-
2.2.
Other common contract terms – What
other provisions does a real estate sale
contract commonly contain?
termediaries between the seller and the buyer. The real estate broker can be appointed either by the seller or the buyer. The brokers
charge commission for their services, which is calculated as a per-
Transfer of ownership and property rights can be effectuated by
centage of the value of the real estate. The percentage rates vary
purchase agreement, swap agreement or donation agreement. In
between 2 % and 3 % depending on the broker or the targeted real
order to be valid instruments for transfer of ownership or proper-
estate. Brokers appointed by the buyer should assist him in the real
ty rights the agreements have to be executed in written form,
estate due diligence and in the conclusion of the deal.
whereby the seller’s signature needs to be notarised in order for
the purchaser to register the ownership of the real estate with
2.4.
the land register.
Property under construction – How can
the purchaser be protected?
Croatian law provides for strict requirements and administrative
2.2.1.
Form of contract
control in order to ensure the quality of the construction works.
The contract needs to be executed in written form for it to be
valid for the purchase of the real estate. In the purchase contract,
Supervision of the construction works is usually performed by a li-
the clause that allows the purchaser to register himself as the
censed supervisor appointed by the investor. The supervisor is re-
owner in the land register needs to be stipulated (In Croatian:
sponsible for the lawful commencement of the construction works,
tabularna izjava).
for the execution of the works in compliance with the approved
development-project designs and the legal requirements, as well
The seller’s signature needs to be notarised in order for the pur-
as for the observation of the safety requirements. The supervisor is
chaser to register the real estate as his property in the land book
liable for any damage resulting from any breach of technical norms
registry.
and regulations, or any deviation from the approved design.
2.2.2.
Notary deeds
The notary deed represents an official evidentiary document certified
The entrepreneur is liable for non-performance of the contract
obligations, damages and defaults.
by a notary public and evidencing the existence of facts such as title
to real estate, property rights, etc. Notary deeds must be drafted in
The contractor is liable for the completed construction for a peri-
compliance with the statutory provisions of the law in order to be a
od of ten years.
valid document capable of transferring title. Notary deeds are entered in the notary public’s registers as well as with the respective
2.4.1.
land register with the purpose of bringing the facts certified therein
to the attention of the public. One should be aware of the fact that a
Provisions on the protection of purchasers
of buildings, flats or business premises to
be built or to be thoroughly renovated
notary deed is merely an evidentiary document and in spite of its
Protection of buyers of buildings, flats or business premises to
strong evidentiary power (which can only be defeated in a court
be built or to be renovated can be provided through escrow ac-
procedure), is not capable of creating title where such does not exist.
counts, bank guarantee, performance guaranty or contractual
Therefore it is always important for the transferee to perform a de-
penalty clauses stipulated in the building contract.
tailed title-history research to the maximum possible extent that the
transferor, as well as his/her predecessors, hold (or have held) free
and clear title to the real estate subject of title transfer.
2.5.
Registration and notarisation of real estate – What are the basic requirements?
Ownership rights and other titles to real estate are recorded in the
2.2.3.
Involvement of a trustee for payments
land book register, based on the instrument/document which estab-
Upon executing any recordable acts, if so requested by the par-
lished their validity or by which these rights were transferred. Mini-
ties, the amount due to the seller can be deposited with the
mum requirement for the registration of the ownership rights and
notary public.
other titles to real estate is a written document including a clause by
9
Procedure of a Real Estate Transaction
which the seller allows the purchaser to register himself as the
• Principle of trust: Anybody may trust in good faith that the
owner of the real estate in the land register (in Croatian tabularna
entries in the land register are complete and correct. Bona
izjava); the seller’s signature must be certified by a public notary.
fide acquirer enjoys protection.
Exceptions to this rule are court rulings, claims before court for termi-
• Principle of rank or priority: Applications for registration with
nation of contracts for transfer of ownership of real estate, and appli-
the land register (land register applications) will be dealt with
cations from the creditors for separation of the immovable property
in the order in which they are received.
of the legator from the immovable property of the successor.
• Principle of order: the account of each real estate contains
three sheets: sheet A: description of property; sheet B: own-
2.5.1.
2.5.1.1.
Formal requirements
Pertaining to the registration in the
land register
ership rights: sheet C: property rights (rights of usufruct, easements, building right, mortgages).
Special features of the land register
The seller’s signature needs to be notarised to enable the purchaser
2.5.1.4.
to register the real estate as his property in the land register.
Mortgages may be registered both on plots with buildings as
well as on plots without buildings.
Pursuant to the Law on Land Register, entries (registrations) in
the land register may be effected:
Any number of mortgages may be registered (order and/or rank
• by request from an interested party or its representative;
depends on when they are received by the district court).
• ex officio in certain cases provided for in the law.
Liens may be registered simultaneously on several properties.
The application for registration shall be addressed to the court in
the place where the real estate in situated.
It is possible to swap rank (all those concerned have to give
their consent).
2.5.1.2.
Language
The documents that are filed must be in Croatian.
A certain order of priority (rank) may be secured for 60 days at
the most by means of a “Remark on Priority” for a mortgage.
2.5.1.3.
Land register in general:
Currently there is no centralised system in Croatia enabling an in-
A prohibition for disposal or encumbrances may also be regis-
quiry as to the existence and status of the real estate assets of a
tered in certain cases.
party in the entire country. However, a centralised real estate database is being currently set up in Croatia.
All contracts/documents upon which a registration is based are
• Principle of public availability: The land register is a public reg-
filed in the Collection of Documents and are open to inspection
ister accessible to everyone (partially available online).
• Principle of registration: constitutive effect, third-party effect.
10
(Principle of Availability for Public Inspection).
3. Permits, Planning and Environment
3.1.
Permit – What permits are required for
the use and occupation of real estate?
General urbanistic plan (GUP), Urban plan of arranging (UPU), and
Detailed urban plan (DUP).
Location permit (or respective detailed urban plan – DPU), the
Zoning
building permit, and use permit are required for the use and
3.2.1.
occupation of the real estate.
General Urbanistic Plan (GUP) is a document of spatial planning
and arranging. It is a general urban plan which defines basic
3.1.1.
Procedure with public authorities for
building permit and necessary documents
organisation of space, usage of land tracts, as well as protection
of natural and historical resources. It also accompanies measures
Location permit or the extract from the detailed urban plan are
of promotion of environmental protection, with a possible em-
necessary in order to obtain the building permit.
phasis on areas with special characteristics. GUP is drafted and
made for inhabited areas with more than 15,000 inhabitants by
Building permits are issued on the basis of the location permit
the local municipality or city council (in the case of the city of
and approved development-project design, where such is
Zagreb – the council of Zagreb).
required. The term for the issuance of a building permit is thirty
Local development plan
days after the application has been deposited with the compe-
3.2.2.
tent administrative body.
Urban plan of arranging (UPU) is a specific plan which elaborates ideas and principles determined in the GUP. It determines
The building permit can be issued for the whole building or for
basic conditions of usage and purpose of public space for an in-
different stages or parts of the construction.
habited area, or, if there are more administrative parts in a city,
for parts of that area (municipality). It is drafted by the local mu-
Construction works can be undertaken only after a building permit
nicipality or city council (in the case of the city of Zagreb – the
has been issued. The building permit is valid if construction has
council of Zagreb).
been started within two years after the issuance of the permit.
Detailed urban plan (DUP) contains the areas assigned, alignUse permit: The buliding may be used only after the use permit
ments, building categories, types of construction, infrastructure,
has been issued. The investor applies for the use permit after
communications, etc. Either the location permit or the extract
the completion of construction work.
from the DUP are necessary in order to obtain the building permit (i.e for the areas where the DUP exists, the location permit
3.1.2.
Fees
is not needed to obtain the building permit).
The fees for issuance of a building permit or other permits vary
Environmental – What are the common
environmental issues?
depending on the type of the building, the surface area, etc.
3.3.
In Zagreb and other cities, a so-called infrastructure fee has to
The provisions of the development plans concerning the areas
be paid upon issuance of the building permit. The fee varies
assigned, building categories, types of construction, infrastruc-
between 10–180 HRK per m3 of the planned building, depending
ture, communications, etc. shall comply with the standards for
on the location.
environmental protection.
3.2.
Zoning and planning law –
What are the basic principles?
If the use of the building has an impact on environment, the investor needs to carry out a study on the (negative) environmen-
The development schemes and plans that provide for the func-
tal impact and comply with the existing environmental protec-
tion and purpose of the territories in Republic of Croatia are:
tion legislation.
11
Finance, Taxes and Insurance
4. Finance, Taxes and Insurance
4.1.
Financing – How is a real estate
transaction financed?
4.2.3.
Legal situation of securities
in case of insolvency
As the Croatian capital market is still in its early days, the most
In the event that the property owner becomes bankrupt, the
common form of financing is via bank loans. The banks usually
mortgage creditor has the right to preferential satisfaction from
ask for mortgages and blank promissory notes as securitisation.
the value of the pledged property which is not affected by the
institution of bankruptcy proceedings. Even though the pledged
4.1.1.
Mortgage bonds
Mortgage bonds do not exist in Croatia.
property is part of the bankruptcy estate, it constitutes a separate estate. Once the creditors who are entitled to preferential
satisfaction (mortgage creditors) have been satisfied, any
4.2.
4.2.1.
Security over real estate – How is security
over real estate created and protected?
Mortgages
remaining estate will be assigned to the common bankruptcy
estate.
Taxes – What are they and
who pays them?
Land transfer tax (transfer tax)
Mortgages may be established only on immovable property.
4.3.
Any number of mortgages may be registered (order and/or rank
4.3.1.
depends on when they are registered with the land register).
Land transfer tax is 5 % of the purchase price or the consideration. Donation of real estate between spouses, ascendants and
The registration of a mortgage has constitutive effect.
descendants, as well as succession between them, is exempt
from transfer tax. VAT applies to buildings that have been built
The mortgage may only be registered on the basis of a written
after 1 January 1998 if they are sold by an entity that must issue
agreement in which the signature of the mortgagor is notarised.
VAT-able bills – if VAT applies, the land transfer tax does not.
The duration of the registration is unlimited.
The tax liability shall be borne by the purchaser or by both parties upon mutual consent.
A mortgage can be deregistered based on the creditor’s consent,
Income tax
which shall be certified by a notary public, or based on a court
4.3.2.
ruling.
Corporate income tax amounts to 20 %.
The mortgage secures the claims of the mortgagee to the
The difference between the book value and purchase price is
amount registered in the land register.
subject to corporate income tax. The write-off period is at least
10 years, depending on the real estate.
4.2.2.
Types of mortgages
Value added tax
Simultaneous mortgage. In Croatia the mortgage may be regis-
4.3.3.
tered on several plots at the same time. The plots do not have
General rule: VAT of 22 %. There are some exemptions, but they
to be neighbouring plots. All plots on which the simultaneous
do not apply for the real estate.
mortgage is registered secure the claim of the mortgagee.
4.3.4.
Withholding tax
The withholding tax in Croatia depends on the applicable double
taxation treaty.
12
4.4.
4.4.1.
Fees – What are they and
who pays them?
Registration fees
There are no substantial registration fees.
4.4.2.
Notary fees
Notaries fees are very low.
4.5.
Subsidy and promotion – What kind of
promotion measures for the purchase or
development of real estate are there?
Specific incentives may apply to companies where projects are recognized as any class of investment under the Law on Encouragement of Investments or where investments are made in areas that
are under special protection of the state and in mountain areas.
4.5.1.
Grants and development measures in the
field of housing
The Law on Public Funded Housing Construction Act – housing
construction programme implemented by state or local authority
funded non-profit housing agency (the state agency is the
Agency for Intermediation and Transfer of Real Estate) which enables apartments to be purchased in instalments with a term of
31 years with an average interest rate of approximately 4 % p.a.,
with a limited price (only expenses without profit) – the model
is essentially the state subsidy of interests.
4.6.
4.6.1.
Insurance – What insurance will the
parties effect and when does the
insurance risk pass to the purchaser?
Transfer of risk
Transfer of the ownership and the risk to the purchaser is effectuated by the execution of the purchase agreement, or the swap
or donation agreement, in the form and with the content
required by the law.
4.6.2.
Insurance
The risks which are covered by insurance depend on the respective policy.
13
Contacts
Contacts
Zagrebačka banka, Croatia
Real Estate and Project Finance
Tamara Perko
Paromlinska 2, 10000 Zagreb, Croatia
tel.: +385 1 630 5401
CMS is the alliance of major independent European law firms
providing clients with a full range of legal and tax services based
on a thorough understanding of their business. Operating in 47
fax: +385 1 617 6274
business centres around the world, CMS has over 575 partners,
e-mail: [email protected]
more than 2,000 legal and tax advisers and a total complement
Ivan Bušurelo
of over 3,800 staff.
tel.: +385 1 630 5401
CMS Zagreb is an office of CMS Reich-Rohrwig Hainz in co-opera-
fax: +385 1 617 6274
tion with Jasmina Crnalić.
Please contact:
Bank Austria Creditanstalt, Austria
Real Estate Finance, for cross border activities:
Gregor Famira
Jurišićeva 24, 10 000 Zagreb, Croatia
tel.: +385 1 4825-600
Teresa Dreo
fax: +385 1 4825-601
Vordere Zollamtsstraße 13, A-1030 Vienna
tel.: +43(0)5 05 05 55333
[email protected]
fax: +43(0)5 05 05 55108
or
Jasmina Crnalić
Jurišićeva 24, 10 000 Zagreb, Croatia
tel.: +385 1 4825-604
fax: +385 1 4825-601
Gabor Somogyi
Vordere Zollamtsstraße 13, A-1030 Vienna
tel.: +43(0)5 05 05 55175
fax: +43(0)5 05 05 57985
The following other countries have been featured in this series
• Austria
• Bulgaria
• Czech Republic
• Hungary
• Poland
• Romania
• Russia
• Serbia
• Slovakia
• Slovenia
• Turkey
• Ukraine
All country brochures are available in two versions (English and the respective language of the country or in German only) and can be
downloaded from the BA-CA web site (www.ba-ca.com) under Corporate Customers – Financing – Real Estate.
14
Smjernice za Hrvatsku
Pravne odredbe
Smjernice za Hrvatsku, travanj 2007.
15
Cuprins
Sve informacije na engleskom jeziku..................................................................................................................................................................................3 – 14
Kompletna ponuda nekretninskih usluga ...............................................................................................................................................................................17
1. Pravo vlasništva i druga stvarna prava................................................................................................................................................................................18
1.1. Stranke – Tko može biti vlasnik nekretnine? ...............................................................................................................................................................18
1.2. Pravo vlasništva – Koje vrste prava vlsništva postoje? ..............................................................................................................................................18
1.3. Zakon o najmu stanova/zakupu poslovnog prostora-koje su osnovne odredbe? ..................................................................................................19
1.4. Zahtjevi za povrat vlasništva-koji se zahtjevi mogu staviti protiv vlasnika nekretnine? ......................................................................................19
2. Postupak u poslovnima vezanim uz nekretnine ...............................................................................................................................................................20
2.1. Postupak – Koje je korake potrebno poduzeti prilikom kupnje nekretnine?...........................................................................................................20
2.2. Druge uobičajene odredbe – Koje odredbe obično sadrži ugovor o kuonji nekretnine?.......................................................................................21
2.3. Agenti za prodaju nekretnina – Koja je uloga agenata za prodaju nekretnina prilikom kupnje nekrentine? ....................................................21
2.4. Nekretnina u izgradnji – Kak se stjecatelj može zaštitit?...........................................................................................................................................21
2.5. Registracija nekretnina – Koji su minimalni uvjeti?....................................................................................................................................................21
3. Dozvole, planiranje i zaštita okoliša ....................................................................................................................................................................................23
3.1. Dozvole – Koje dozvole su potrebne za upotrebu nekretnine?.................................................................................................................................23
3.2. Zakon o urbanističkim planovima uređenja – Koji su osnovni principi u zakonu? .................................................................................................23
3.3. Zaštia okoliša – Koji su uobičajene odredbe u zaštiti okoliša?..................................................................................................................................23
4. Financije, porezi i osiguranja .................................................................................................................................................................................................24
4.1. Financije – Na koji način se financira kupnja nekretnine?.........................................................................................................................................24
4.2. Zalaganje nekretnina – Kako se osniva zalog na nekretnini? ...................................................................................................................................24
4.3. Porezi – Koji porezi postoje i tko su obveznici tih poreza? ........................................................................................................................................24
4.4. Naknade – Kakve naknade postoje i tko su obveznici plaćanja tih naknada? ........................................................................................................25
4.5. Poticanje poduzetnika – Koje poticajne mjere postoje za kupnju ili gradnju nekretnine? ...................................................................................25
4.6. Osiguranje – Na koje osiguranje će stranke naići prilikom kupnje nekretnine i kad rizik iz osiguranja prelazi na kupca? ..............................25
Kontakti ..........................................................................................................................................................................................................................................26
Your Gate to Central and Eastern Europe..................................................................................................................................................................................27
16
Kompletna ponuda usluga vezanih uz
nekretnine
Poštovane poduzetnice,
Poštovani poduzetnici,
Banka Austria Creditanstalt je unutar UniCredit Group središte za
Ukoliko imate daljnja pitanja, vrlo rado će Vam osobno pomoći
poslove u istočnoj Europi. Kao takva možemo svojim klijentima
naši stručnjaci za nekretnine u centru International Real Estate
ponuditi najveću i najgušću bankarsku mrežu u središnjoj i
Finance za inozemne klijente u banci Austria Creditanstalt, kao i
istočnoj Europi. Ukupno 65.000 zaposlenika vodi brigu o
njihove kolege u lokalnoj mreži podružnica banke.
25 milijuna klijenata u više od 3.000 poslovnica – u 17 zemalja.
Želimo da Vam brošura bude zaista informativno štivo,
Kao vodeći bankar na području nekretnina u Austriji i u središnjoj
i istočnoj Europi banka Austria Creditanstalt vam stavlja na raspolaganje kompletnu ponudu usluga vezanih uz nekretnine: od
financiranja projekta, preko procjene nekretnine do usluge upravljanja portfeljom. Pored prodajne mreže BA-CA na cijelom području Austrije korist imate prije svega zbog pristupa svim rastućim tržištima u središnjoj, istočnoj i južnoj Europi, što vam sve
Regina Prehofer
Reinhard Madlencnik
omogućavaju naši stručnjaci.
Head of Corporates Division
Head of Real Estate
Kako bi Vam ponudili idealan servis za prekogranične poslove s
nekretninama i kako bi vam približili pregled važnih okvirnih
uvjeta, Bank Austria Creditanstalt je za Vas u suradnji s poznatim
europskim odvjetničkim uredom CMS Reich-Rohrwig Hainz
pripremila ovu brošuru, koja se stalno aktualizira. Obuhvaćene su
sve bitne pravne smjernice prilikom provođenja transakcija
nekretnina, te su sadržane informacije o stjecanju vlasništva kao
i druge specifične stručne teme.
17
Pravo vlasništva i druga stvarna prava
1. Pravo vlasništva i druga stvarna prava
1.1.
Stranke – Tko može biti vlasnik
nekretnine?
1.1.2.
Kupnja nekretnina od strane stranih osoba
Strane fizičke i pravne osobe mogu bez ograničenja stjecati ne-
Prema odredbama Zakona o vlastništvu i drugim stvarnim pravi-
kretnine koje su izgrađene na zemljištu na kojem postoji pravo
ma (Narodne novine Republike Hrvatske. 91/96, 68/98, 13
građenja osnovano u korist takve nekretnine.
7/99, 22/00, 73/00, 114/01, 79/06 i 114/06), Republika Hrvatska, tijela jedinice lokalne uprave i samouprave, fizičke i pravne
1.2.
osobe mogu kupiti i biti vlasnici nekretnina u Republici Hrvatskoj,
te nositelji svih ostalih stvarnih prava.
Pravo vlasništva – Koje vrste prava
vlasništva postoje?
Vrste vlasništva u Republici hrvatskoj su:
• Etažno vlasništvo (vlasništvo posebnog djela nekretnine);
Stvarna prava prema hrvatskom zakonodavstvu su: služnosti,
• Suvlasništvo;
pravo zaloga, (hipoteka) i pravo građenja. Nekretnine u vlas-
Pravo građenja
ništvu Republike Hrvatske i tijela jedinice lokalne uprave i sa-
1.2.1.
mouprave su podijeljene u dvije kategorije, javna (opća) dobra i
Hrvatsko pravo određuje da vlasnik zemljišta i vlasnik građevine
privatno vlasništvo; fizičke i pravne osobe ne mogu steći pravo
ne moraju biti iste osobe, ako takav vlasnik građevine ima osno-
vlasništva na nekretninama koja su javna (opća) dobra.
vano pravo građenja u svoju korist. Pravo građenja nije zakonom
ograničeno nikakvim vremenskim rokom, ali stranke mogu ugo-
1.1.1.
Ograničenja vezana uz poslove sa
nekretninama (npr. kupnja nekretnina od
strane stranih osoba)
voriti da pravo građenja bude limitirano vremenskim rokom,
nakon proteka kojeg vlasništvo građevine prelazi na vlasnika nekretnine (za adekvatnu naknadu).
Strane fizičke i pravne osobe koje žele postati vlasnici nekretnina
na području Republike Hrvatske (osim u slučaju nasljeđivanja ne-
Vlasnik zemljišta može biti nositelj prava građenja na svome
kretnina) trebaju ishoditi dozvolu Ministarstva vanjskih poslova i
zemljištu ili može osnovati pravo građenja u korist neke treće
Europskih integracija Republike Hrvatska, koja se izdaju na te-
osobe. Pravo građenja može biti osnovano, te se može prenositi
melju prethodno pribavljenog mišljenja Ministarstva pravosuđa
i prije nego što je građevina izgrađena. Pravo građenja se može
Republike Hrvatska. Nadalje postoje zemljišta u Republici Hrvats-
prenositi neovisno o zemlji na kojoj je osnovano, te obratno.
koj na kojim strane fizičke i pravne osobe ne mogu steći pravo
vlasništva, kao npr. poljoprivredna zemljišta, šume, itd.
Nositelj prava građenja će imati sljedeća prava: pravo vlasništva
na zgradi i pravo upotrebe zemljišta na kojem je pravo građenja
Direktna kupnja: strane fizičke i pravne osobe mogu postati nosi-
osnovano do mjere koja je potrebna da bi se građevina mogla
telji prava vlasništva nekretnina na teritoriju Republike Hrvatske
redovito koristiti.
samo na temelju suglasnosti ministra nadležnog za poslove pravosuđa Republike Hrvatske.
Za uspostavu prava građenja vlasnik nekretnine (zemljišta)
obično prima mjesečnu naknadu.
Indirektna kupnja: strane fizičke i pravne osobe mogu bez ograničenja preko hrvatske pravne osobe kupiti nekretninu na teritori-
Ugovor o uspostavi prava građenja treba biti sklopljen u pisanom
ju Republike Hrvatske. Ne postoje nikakve zabrane niti ograničen-
obliku; potpis vlasnika zemljišta treba biti ovjeren kod javnog bi-
ja koja određuju koliko najmanje vlasničkog udjela u trgovačkom
lježnika, te ugovor o uspostavi prava građenja treba registrirati u
društvu moraju posjedovati hrvatske fizičke i pravne osobe; na-
zemljišnim knjigama.
dalje hrvatska tvrtka-kćer u 100 % vlasništvu stranih osoba može
slobodno stjecati nekretnine na teritoriju Republike Hrvatske.
Ne bude li na pravu građenja izgrađena zgrada u roku od dvadeset godina od osnutka toga prava, vlasnik opterećenog zemljišta
može zahtijevati od suda da se pravo građenja ukine.
18
1.2.2.
Nekretnine izgrađene na zemlji koja
je u vlasništvu treće osobe
• Zakon o najmu stanova
Pisani oblik ugovora o zakupu/najmu je obvezatan.
U Republici Hrvatskoj zgrade se mogu graditi na zemljištu koje je
u vlasništvu treće strane, smo ako je pravo građenja uspostavlje-
Davanje u podnajam/podzakup nije moguće bez pristanka naj-
no na takvom zemljištu.
modavca/zakupodavca, osim u slučaju kada su se stranke drugačije dogovorile.
1.2.3.
Etažno vlasništvo
(vlasništvo posebnog djela nekretnine)
Etažni vlasnici (vlasnici posebnog djela nekretnine) imaju pravo
U slučaju prijenosa vlasništva nad stanom, registrirani ugovor o
zakupu/najmu ostaje na snazi i veže novog vlasnika.
vlasništva na posebno djelu nekretnine i suvlasništvo nad cijelom
nekretninom u omjeru koji odgovara omjeru posebnog djela ne-
Ugovor o zakupu/najmu se može sklopiti na određeno ili neo-
kretnine na kojem je uspostavljeno etažno vlasništvo i cijele ne-
dređeno vrijeme.
kretnine. Zajednica vlasnika etažnog vlasništva nije pravna osoba,
ali poslovi upravljanja nekretninom u suvlasništvu, obavljaju se uz
Zakup poslovnog prostora
pristanak svih suvlasnika, koji imenuju upravitelja.
• Ugovor o zakupu poslovnog prostora sklopljen na neodređeno
vrijeme ne može se raskinuti prije isteka jedne godine nakon
Etažni vlasnici mogu slobodno raspolagati nekretninom u njihovom
sklapanja ugovora, osim u slučaju ne primjerene upotrebe ob-
etažnom vlasništvu zajedno sa njihovim suvlasničkim udjelom.
jekta u zakupu.
• Prema hrvatskom zakonodavstvu ugovor o zakupu poslovnog
Svaki stan na kojem je osnovano etažno vlasništvo upisuje se u
prostora sklopljen na određeno vrijeme, automatski se pretva-
zemljišne knjige kao zasebna nekretnina.
ra u ugovor o zakupu poslovnog prostora sklopljen na neodređeno vrijeme, ako zakupoprimac nastavi koristiti prostor u
Suvlasnički udio u cijeloj nekretnini ne može se prenositi bez pri-
zakupu, a zakupodavac se tome ne protivi.
jenosa nekretnine na kojoj je osnovano etažno vlasništvo.
Najam stanova
1.2.4.
Suvlasništvo
• Prema hrvatskom zakonodavstvu ugovor o najmu stana
Hrvatsko pravo poznaje suvlasništvo nekretnine, u slučaju kada
sklopljen na određeno vrijeme, automatski se produljuje za
je nekretnina u vlasništvu više od jedne osobe. Suvlasništvo
isti period na koji je sklopljen, ako najmoprimac nastavi koris-
može nastati na temelju ugovora ili po samom zakonu.
titi prostor u najmu, a najmodavac se tome ne protivi.
Najvažnija implikacija ovog pravila je da svi suvlasnici sudjeluju
1.4.
u poslovima redovnog upravljanja nekretninom u suvlasništvu,
međutim pravo vlasništva nad nekretninom u suvlasništvu se
Zahtjevi za povrat vlasništva-koji se
zahtjevi mogu staviti protiv vlasnika
nekretnine?
može prenijeti samo uz pristanak svih suvlasnika. Manjinski vlas-
Vlasništvo nad većinom nekretnina koje su bile nacionalizirane je
nici su zaštićeni.
već vraćeno njihovim pravim vlasnicima, iako još uvijek postoje
postupci pred sudovima koji su u tijeku.
Suvlasništvo se može pretvoriti u etažno vlasništvo na zahtjev
Povrat nacionalizirane imovine
bilo kojeg suvlasnika, kada njegov suvlasnički udio odgovara
1.4.1.
pravni i tehničkim uvjetima definiranim u zakonu.
Zakon o povratu nacionalizirane imovine je bio mijenjan devet
puta; neke odredbe zakona pojasnio je Ustavni sud. Vlasnici na-
1.3.
1.3.1.
Zakon o najmu stanova/zakupu poslovnog prostora-koje su osnovne odredbe?
Najam stana
cionalizirane imovine mogli su postaviti zahtjev za povrat nacionalizirane imovine; zadnji rok za postavljanje takvog zahtjeva bio
je 5. siječanj 2003.
Dva različita zakona reguliraju područje prava koje se bavi najmom:
• Zakon o zakupu poslovnog prostora
19
Postupak u poslovnima vezanim uz nekretnine
1.4.2.
Restitutio
Kao neko generalno pravilo, za nekretnine koje su postale dio te-
U vrijeme pretvorbe i privatizacije državnog vlasništva u Republi-
meljnog kapitala trgovačkih društava na temelju privatizacije,
ci Hrvatskoj, razni zakoni su doneseni koji su se bavili problema-
novčana naknada je dana vlasnicima nacionalizirane imovine
tikom vraćanja imovine koja je bila nacionalizirana ili konfiscira-
umjesto imovine koja im je bila oduzeta. Vlasnici nacionalizirane
na od pravih vlasnika. Zakon o naknadi za imovinu oduzetu za
imovine su mogli tražiti od Hrvatskog Fonda za Privatizaciju, dio-
vrijeme jugoslavenske komunističke vladavine je odredio dva
nice (poslovne udjele) u društvima koji su vlasnici imovine koja
načina vraćanja oduzete imovine:
je nacionalizirana, a u slučaju da Hrvatski Fond za Privatizaciju
• naknada u naravi, gdje je vlasnicima vraćana upravo ta imovi-
nije vlasnik dionica (poslovnog udjela) takvih trgovačkih društava, vlasnici su u zamjenu dobili dionice (poslovne udjele) u
na koja im je bila oduzeta; i
• naknada u novcu, gdje je vlasnicima dana novčana naknada
nekim drugim trgovačkim društvima koja su privatizirana.
umjesto imovine koja im je bila oduzeta.
2. Postupak u poslovnima vezanim
uz nekretnine
2.1.
Postupak – Koje je korake potrebno
poduzeti prilikom kupnje nekretnine?
• Prodavatelj poveća temeljni kapital novo osnovanog trgovačkog društva unosom nekretnine koja se prodaje u temeljni
Svi ugovori za prijenos vlasništva i drugih stvarnih prava moraju
kapital trgovačkog društva;
biti sastavljeni u pisanom obliku; potpis prodavatelja mora biti
• Dionice (poslovni udio) u novom trgovačkom društvu se pro-
ovjeren kod javnog bilježnika kako bi se stjecatelj mogao regis-
daju kupcu nekretnine. Takav način stjecanja nekretnine je
trirati kao vlasnik kupljene nekretnine u zemljišnim knjigama.
preporučljiv prilikom stjecanja nekretnine veće vrijednosti
prvenstveno zbog poreznih implikacija. Porez na promet ne-
Postupak kupnje i prodaje nekretnina od strane Republike Hrvatske i
kretnina (5 %) se ne mora platiti prilikom kupnje trgovačkog
tijela lokalne uprave i samouprave se razlikuje od postupka kupnje i
društva koje u svom vlasništvu ima nekretninu.
prodaje nekretnina od strane fizičkih i pravnih osoba. Prodaja ne-
Provjera (due diligence) nekretnine
kretnina koje su u vlasništvu Republike Hrvatske i tijela lokalne
2.1.2.
uprave i samouprave se mora odvijati prema pravilima o javnoj na-
Preporučljivo je da kupac prilikom kupnje nekretnine, provjeri
bavi. Takve ugovore je potrebno registrirati u zemljišnim knjigama.
sljedeće činjenice koje se odnose na predmetnu nekretninu:
• Da je prodavatelj kao vlasnik nekretnine registriran u
Kupoprodajna cijena se može slobodno ugovoriti, ali mora biti
zemljišnim knjigama, i da prodavatelj posjeduje valjani temelj
plaćena u kunama. Kupoprodajnu cijenu je moguće ugovoriti u
stjecanja predmetne nekretnine. Kao osiguranje stjecatelju
stranoj valuti, ali kupoprodajna cijena mora biti plaćena u kunama.
nekretnine, stjecatelj treba provjeriti da su prodavatelj i njegovi prednici bili legalni vlasnici predmetne nekretnine;
2.1.1.
Koraci prilikom kupnje nekretnine
• Da ne postoje nikakve registrirane hipoteke, služnosti ili neki
Kupnja nekretnine kroz trgovačko društvo. Nekretninu je moguće ku-
drugi tereti na nekretnini. Hipoteke i drugi tereti na nekretnini,
piti tako da se osnuje trgovačko društvo koje postane vlasnik nekret-
nakon što su registrirani u zemljišnim knjigama prate opte-
nine, te se potom kupi to trgovačko društvo. Postupak je slijedeći:
rećenu nekretninu, te se mogu izvršiti protiv svakog trenutnog
• Prodavatelj osnuje novo trgovačko društvo (obično društvo s
ograničenom
odgovornošću
20,000.00 HRK);
20
s
temeljnim
kapitalom
od
vlasnika opterećene nekretnine;
• Da ne postoje registrirani ugovori o zakupu/najmu nekretnine,
2.3.
tereti na nekretnini osnovani u korist trećih osoba, niti bilo
kakve zabilježbe sporova u vezi predmetne nekretnine;
Agenti za prodaju nekretnina – Koja je
uloga agenata za prodaju nekretnina
prilikom kupnje nekretnine?
• Podaci iz zemljišnih knjiga i katastra moraju se poklapati (to je
Posao agenata za prodaju nekretnina nije reguliran nikakvim za-
bitno zbog mogućnosti stjecanja vlasništva na nekretnini
konom. Ne postoji zakon koji bi regulirao dužnosti agenata za
temeljem dosjelosti).
prodaju nekretnina. Agent za prodaju nekretnina samo je posrednik između prodavatelja i stjecatelja. Agenta za prodaju ne-
2.2.
2.2.1.
Druge uobičajene odredbe –
Koje odredbe obično sadrži ugovor
o kupnji nekretnine?
Forma ugovora
kretnina može angažirati ili prodavatelja ili stjecatelja. Za svoju
uslugu agenti za prodaju nekretnina naplaćuju naknadu koja
ovisi o vrijednosti prodavane nekretnine. Postotak koji agenti naplaćuju kao naknadu varira između 2 % i 3 % ovisno o agentu i o
Vlasništvo nekretnine i druga stvarna prava na nekretnini se
nekretnini. Agent angažiran od strane kupca (stjecatelja) obično
mogu prenijeti temeljem kupoprodajnog ugovora, ugovora o da-
pomaže
rovanju ili zamjeni. Kao uvjet valjanosti ugovora o prijenosu vlas-
zaključivanja ugovora.
kupcu
prilikom
provjere
nekretnine
te
prilikom
ništva i drugih stvarnih prava na nekretnini, potrebno je da je
ugovor sastavljen u pisanom obliku. Potpis prodavatelja treba
2.4.
biti ovjeren kod javnog bilježnika, kako bi se stjecatelj mogao registrirati kao novi vlasnik u zemljišnim knjigama.
Nekretnina u izgradnji – Kako se
stjecatelj može zaštititi?
Hrvatsko pravo propisuje striktne uvjete i administrativnu kontrolu da bi se osigurala kvaliteta izvedenih radova.
Za valjanosti ugovora o prijenosu vlasništva i drugih stvarnih
prava na nekretnini, potrebo je da je ugovor sastavljen u pisa-
Nadzor gradnje obično obavlja nadzorni inženjer kojeg imenuje
nom obliku. U ugovor je potrebno staviti klauzulu kojom proda-
investitor. Nadzorni inženjer je odgovoran za izvedbu radova u
vatelj dopušta stjecatelju upis vlasništva na nekretnini u
skladu sa zakonskim normama i projektima, kao i za poštivanje
zemljišnim knjigama (tabularna izjava).
odredbi vezanih uz zaštitu na radu. Nadzorni inženjer je odgovoran za štetu koja nastane uslijed ne pridržavanja tehničkih normi
Potpis prodavatelja mora biti ovjeren kod javnog bilježnika, kako
i pravila, ili bilo kakvih odstupanja od odobrenog projekta.
bi se stjecatelj mogao registrirati kao novi vlasnik u zemljišnim
Izvođač radova odgovara za solidnost građevine te za nedostatke
knjigama.
koje se pokažu u roku od deset godina.
2.2.2.
Ovjera dokumenata kod javnog bilježnika
Javno bilježnički akt predstavlja javni dokument i dokazuje činje-
2.4.1.
nice koje postoje u vezi nekretnine kao npr. Vlasnika nekretnine,
stvarna prava koja postoje na nekretnini itd. Javno bilježnički akti
moraju biti načinjeni u skladu sa odredbama zakona. Javno bil-
Odredbe oko zaštite kupaca nekretnine,
stanova ili poslovnih prostora koji se tek
moraju izgraditi ili koji se moraju
renovirati
ježnički akti upisuju se u registar javno bilježničkih aktova i u
Zaštita kupaca nekretnina, stanova ili poslovnih prostora se može
zemljišne knjige. Treba napomenuti da iako javno bilježnički akt
ostvariti upotrebom uvjetnog (escrow) računa, bankovnih garan-
ima formu propisanu zakonom, javno bilježnički akt ne može
cija, garancija izvedbe ili ugovorne kazne ugovorene u ugovoru o
stvoriti temelj stjecanja nekretnine ako takav temelj zaista ne
građenju.
postoji. Zato je bitno da stjecatelj istraži da li prodavatelj i njegovi prednici imaju valjanu osnovu stjecanja vlasništva nekretnine.
2.2.3.
Posredovanje treće osobe prilikom isplate
kupoprodajne cijene
2.5.
Registracija nekretnina –
Koji su minimalni uvjeti?
Pravo vlasništva i druga stvarna prava na nekretninama upisuju
se u zemljišne knjige, temeljem dokumenata kojih su ta prava
Nakon sklapanja kupoprodajnog ugovora za kupnju nekretnine,
prenesena. Minimalni uvjeti za registraciju prava vlasništva je pi-
novac od kupoprodajne cijene moguće je položiti kod javnog bil-
sani ugovor koji sadrži klauzulu koja dopušta stjecatelju da se
ježnika.
21
Postupak u poslovnima vezanim uz nekretnine
upiše kao vlasnik nekretnine u zemljišnim knjigama (tabularna
• Načelo prvenstva: Pravni učinak upisa ravna se prema njego-
izjava); potpis prodavatelja mora biti ovjeren kod javnog bilježni-
vu prvenstvenom redu, a on prema vremenu kad je zahtjev
ka. Iznimka od ovog pravila su presude sudova u slučajevima
raskida kupoprodajnog ugovora za kupnju nekretnine, presude u
ostavinskim raspravama itd.
za upis stigao u zemljišno knjižni sud.
• Načelo preglednosti: zemljišne knjige sastoje se od tri lista: Alist (posjedovnica): opis nekretnine; B-list (vlastovnica): vlasnička prava: C-list (teretovnica): tereti koji postoje na nekretnini.
2.5.1.
2.5.1.1.
Formalni uvjeti
registracija u zemljišnim knjigama
2.5.1.4.
Specifične karakteristike zemljišnih knjiga
Potpis prodavatelja mora biti ovjeren kod javnog bilježnika, kako
Hipoteku je moguće registrirati kako ne nekretnini na kojoj je iz-
bi se stjecatelj mogao registrirati kao novi vlasnik u zemljišnim
građena zgrada, tako i na nekretnini na kojoj zgrada nije iz-
knjigama.
građena.
Prema Zakonu o zemljišnim knjigama, zahtjev za uknjižbom
Broj hipoteka koje je moguće registrirati nije ograničen (redosli-
prava u zemljišnim knjigama može biti pokrenut:
jed i prioritet ovise o vremenu kada je zahtjev za upis stigao u
• Po zahtjevu zainteresirane stranke, ili njegovog zastupnika;
zemljišno knjižni sud).
• Po službenoj dužnosti (ex officio) u slučajevima određenim
zakonom.
Hipoteku je moguće simultano registrirati na više nekretnina istovremeno.
Zahtjev se podnosi sudu u mjestu gdje se nekretnina nalazi.
Moguće je mijenjati redoslijed hipoteka upisanih u zemljišne
2.5.1.2.
Jezik
knjige (zainteresirane strane trebaju dati svoj pristanak).
Dokumenti koji se podnose registarskom sudu moraju biti na
hrvatskom jeziku.
Prvenstveni red za upis hipoteke je moguće rezervirati na rok od
60 dana.
2.5.1.3.
O zemljišnim knjigama općenito:
Trenutno ne postoji centraliziran sistem u Republici Hrvatskoj koji
U određenim slučajevima moguće je zabilježiti zabranu otuđenja
bi omogućavao istragu oko statusa nekretnine u cijeloj zemlji.
i opterećenja nekretnine u zemljišne knjige.
Međutim centralizirana baza podataka je trenutno u razvoju.
• Načelo javnosti: Zemljišne knjige su javne knjige koje su dostupne svima (djelomično dostupne na internetu).
• Načelo upisa: konstitutivni efekt, efekt treće strane.
• Načelo povjerenja: Svako može postupati u prometu kao da je
ono što je upisano u zemljišnim knjigama istinito. Stjecatelj
koji je u dobroj vjeri je zaštićen.
22
Svi ugovori/dokumenti na kojima se temelje upisi u zemljišnim
knjigama se pohranjuju u Zbirku Isprava (Zbirka isprava je dostupna javnosti).
3. Dozvole, planiranje i zaštita okoliša
Lokacijska dozvola, (ili detaljni plan uređenja – DPU), građevins-
Zakon o urbanističkim planovima
uređenja – Koji su osnovni principi
u zakonu?
ka dozvola, i uporabna dozvola su potrebne za upotrebu nekret-
Planovi koji određuju funkciju i svrhu nekretnina na teritoriju Re-
nine.
publike hrvatske su: Generalni urbanistički plan (GUP), Urbanis-
3.1.
Dozvole – Koje dozvole su potrebne za
upotrebu nekretnine?
3.2.
tički plan uređenja (UPU), i Detaljni plan uređenja (DPU).
3.1.1.
Postupak ispred nadležnih tijela državne
uprave prilikom izdavanja građevinske
dozvole & drugih potrebnih dokumenata
3.2.1.
Urbanistički planovi
Generalni urbanistički plan (GUP), je dokument koji definira os-
Lokacijska dozvola ili izvadak iz detaljnog plana uređenja je po-
novnu organizaciju prostora, upotrebu zemlje, zaštitu prirodnih i
treban da bi se ishodila građevinska dozvola.
povijesnih blaga, te određuje mjere zaštite okoliša. GUP se izrađuje za naseljena područja sa više od 15.000 stanovnika, a iz-
Građevinska dozvola se izdaje na temelju lokacijske dozvole i
rađuju ga jedinice tijela lokalne samouprave ili tijela lokalne
odobrenog projekta, kada se takav zahtjeva. Rok za izdavanje
uprave (u slučaju grada Zagreb – gradsko vijeće grada Zagreba).
građevinske dozvole je 30 dana nakon što je zahtjev predan
nadležnom državnom tijelu.
3.2.2.
Detaljni urbanistički plan
Urbanistički plan uređenja (UPU), je specifičan plan koji deGrađevinska dozvola se može izdati za cijelu građevinu ili za po-
taljnije razrađuje ideje i principe koje je propisao GUP. UPU
jedine faze završene građevine.
određuje osnovne uvjete i svrhu korištenja prostora za naseljena
područja, ili, u slučaju da postoji više administrativnih sektora
Sa izvedbom građevinskih radova se smije početi tek nakon što
grada, za svako područje posebno. Izrađuju ga jedinice tijela lo-
je građevinska dozvola izdana. Građevinska dozvola ostaje
kalne samouprave ili tijela lokalne uprave (u slučaju grada Za-
važeća ako se građevina počne graditi u roku od dvije godine
greb – gradsko vijeće grada Zagreba).
nakon izdavanja građevinske dozvole.
Detaljni plan uređenja (DPU), sadrži namjene pojedinih poUporabna dozvola: Građevina se može početi koristiti tek nakon
dručja, tipove građevina itd. Ili lokacijska dozvola ili detaljni plan
što uporabna dozvola bude izdana. Investitor se prijavljuje za
uređenja su potrebni da bi se ishodila građevinska dozvola (za
uporabnu dozvolu nakon završetka građevinskih radova.
područja gdje je usvojen DPU lokacijska dozvola nije potrebna i
obratno).
3.1.2.
Naknade
Naknade za izdavanje građevinske dozvole te drugih dozvola
3.3.
ovise o vrsti građevine te o području na kojem je građevina izgrađena.
Zaštita okoliša – Koji su uobičajene
odredbe u zaštiti okoliša?
Odredbe razvojnih planova koje se odnose na vrstu građevine,
infrastrukturu, komunikaciju, itd. moraju biti u skladu sa standar-
U Zagrebu te drugim gradovima postoji tzv. Infrastrukturna na-
dima zaštite okoliša.
knada koja se mora platiti prilikom izdavanja građevinske dozvole. Naknada iznosi između 10 – 180 HRK po m3 građevine, ovis-
Ako upotreba građevine može imati utjecaja na okoliš, investitor
no o lokaciji.
treba izraditi studiju negativnog utjecaja na okoliš te treba poštivati odredbe važećih odredbi hrvatskog zakonodavstva oko zaštite okoliša.
23
Financije, porezi i osiguranja
4. Financije, porezi i osiguranja
4.1.
Financije – Na koji način se financira
kupnja nekretnine?
4.2.3.
Pravna situacija u slučaju stečaja
hipotekarnog dužnika
Budući da se hrvatsko tržište kapital još uvijek razvija, obično se
U slučaju stečaja vlasnika opterećene nekretnine, hipotekarni
kupnja nekretnine u Hrvatskoj financira temeljem ugovora o kre-
vjerovnik ima pravo namire iz nekretnine na kojoj je registrirana
ditu sklopljenog sa bankom. Banke obično traže hipoteku te
hipoteka, bez obzira na pokretanje stečajnog postupka. Iako je
obične zadužnice kao osiguranje svojih potraživanja.
opterećena nekretnina dio imovine stečajnog dužnika, opterećena nekretnina predstavlja imovinu koja je izdvojena iz
4.1.1.
Hipotekarne obveznice
Hipotekarne obveznice ne postoje u Republici Hrvatskoj.
stečajne mase. Nakon što se namire hipotekarni vjerovnici iz
novčane mase koja je dobivena prodajom opterečene nekretnine, sva sredstva koja su ostala postati će dio stečajne mase.
4.2.
4.2.1.
Zalaganje nekretnina –
Kako se osniva zalog na nekretnini?
Hipoteke
Hipoteku je moguće osnovati samo na nekretninama.
4.3.
4.3.1.
Porezi – Koji porezi postoje i tko
su obveznici tih poreza?
Porezi prilikom prijenosa nekretnina
Porez na promet nekretnina iznosi 5 % iznosa kupoprodajne cijeNeograničeni broj hipoteka je moguće registrirati na jednoj ne-
ne. Darovanje nekretnina između bračnih drugova te između
kretnini (redoslijed namirenja ovisi o redoslijedu pod kojim su hi-
nasljednika koji spadaju u prvi nasljedni red je izuzeto od
poteke upisane u zemljišne knjige).
plaćanja poreza na promet nekretnina. Nekretnine koje su izgrađene nakon 1 siječnja 1998 se oporezuju PDV-om ako ih pro-
Registracija hipoteke u zemljišnim knjigama ima konstitutivan
daju osobe koje su u sustavu plaćanja PDV-a. Kada se plaća PDV,
efekt.
porez na promet nekretnina se ne mora platiti.
Hipoteku je moguće registrirati samo na temelju pisanog ugovo-
Obveznik plaćanja poreza na promet nekretnine je stjecatelj ne-
ra o hipoteci na kojem je potpis vlasnika opterećene nekretnine
kretnine ili oba dvije stranke, ovisno o njihovom međusobnom
ovjeren kod javnog bilježnika.
dogovoru.
Vrijeme upisa nije limitirano nikakvim vremenskim rokom.
4.3.2.
Porez na dobit
Stopa poreza na dobit iznosi 20 %.
Hipoteku je moguće brisati uz pristanak hipotekarnog vjerovnika
ili temeljem odluke suda. Potpis hipotekarnog vjerovnika na pris-
Na razliku između knjigovodstvene vrijednosti i kupoprodajne ci-
tanku mora biti ovjeren kod javnog bilježnika.
jene plaća se porez na dobit. Najkraći mogući rok za otpis nekretnine je 10 godina, ovisno o vrsti nekretnine.
Hipoteka osigurava tražbinu hipotekarnog vjerovnika do iznosa
koji je upisan u zemljišnim knjigama.
4.3.3.
Porez na dodanu vrijednost
Generalno pravilo: stopa PDV-a iznosi 22 %. Postoje određene iz4.2.2.
Vrste hipoteke
nimke, ali se one ne primjenjuju na nekretnine.
Simultana hipoteka. U Hrvatskoj je moguće registrirati hipoteku
Porez po odbitku
na više nekretnina istodobno. Takve nekretnine ne trebaju biti
4.3.4.
susjedne nekretnine. Sve nekretnine na kojima je registrirana si-
Porez po odbitku u Republici Hrvatskoj ovisi o konkretnom ugo-
multana hipoteka osiguravaju tražbinu hipotekarnog vjerovnika.
voru o izbjegavanju dvostrukog oporezivanja.
24
4.4.
4.4.1.
Naknade – Kakve naknade postoje i tko
su obveznici plaćanja tih naknada?
Naknade prilikom registracije
4.5.1.
Poticajne i razvojne mjere u području
stanogradnje
Zakon o društveno poticanoj stanogradnji – program poticane
Naknade koje se plaćaju prilikom registracije nekretnina zane-
stanogradnje realiziran od strane države ili tijela lokalne uprave i
marive su.
samouprave koje su osnovale ne profitnu Agenciju koja dozvoljava kupnju stana na kredit na rok od 31 godine sa prosječnom ka-
4.4.2.
Naknade javnom bilježniku
matnom stopom od cca 4 % godišnje.
Naknade javnom bilježniku veoma su niske.
4.6.
4.5.
Poticanje poduzetnika –
Koje poticajne mjere postoje za kupnju
ili gradnju nekretnine?
4.6.1.
Osiguranje – Na koje osiguranje će stranke
naići prilikom kupnje nekretnine i kad
rizik iz osiguranja prelazi na kupca?
Prijelaz rizika
Poticajne mjere se mogu primijeniti na investitore koji ispunja-
Rizik prelazi na stjecatelja nekretnine u trenutku sklapanja kupo-
vaju uvjete predviđene zakonom o poticanju ulaganja ili kada se
prodajnog ugovora, ili darovnog ugovora u formi i prema
investicije učinjene na područjima od posebne državne skrbi, te
sadržaju koji za prijelaz rizika propisuje zakon.
u planinskim područjima.
4.6.2.
Osiguranje
Rizici pokriveni osiguranjem ovise o konkretnoj polici osiguranja.
25
Kontakti
Kontakti
Zagrebačka banka, Croatia
Real Estate and Project Finance
Tamara Perko
CMS je udruženje vodećih samostalnih europskih odvjetničkih
društava koja pružaju klijentima cijeli spektar pravnih i poreznih
tel.: +385 1 630 5401
usluga temeljenih na detaljnom razumijevanju poslovanja svojih
fax: +385 1 617 6274
klijenata. Djelujući u 47 poslovnih centara diljem svijeta, CMS
ima više od 575 partnera, više od 2000 pravnih i poreznih sav-
Ivan Bušurelo
jetnika te preko 3800 osoba koje čine njegovo osoblje.
tel.: +385 1 630 5401
CMS Zagreb je ured tvrtke CMS Reich-Rohrwig Hainz u suradnji s
fax: +385 1 617 6274
odvjetnicom Jasminom Crnalić.
Molimo kontaktirati:
Gregor Famira
Bank Austria Creditanstalt, Austria
Jurišićeva 24, 10 000 Zagreb, Hrvatska
Real Estate Finance, for cross border activities:
tel.: +385 1 4825-600
fax: +385 1 4825-601
Teresa Dreo
Vordere Zollamtsstraße 13, A-1030 Wien
[email protected]
tel.: +43(0)5 05 05 55333
fax: +43(0)5 05 05 55108
Jasmina Crnalić
Jurišićeva 24, 10 000 Zagreb, Hrvatska
or
tel.: +385 1 4825-604
fax: +385 1 4825-601
Gabor Somogyi
Vordere Zollamtsstraße 13, A-1030 Wien
tel.: +43(0)5 05 05 55175
fax: +43(0)5 05 05 57985
Ova brošura izišla je i u izdanjima za sljedeće zemlje:
• Austrija
• Bugarska
• Češka
• Madžarska
• Poljska
• Rumunjska
• Slovačka
• Slovenija
• Srbija
• Rusija
• Turska
• Ukrajina
Brošuru za pojedinu zemlju na engleskom jeziku/jeziku dotične zemlje odnosno brošuru na njemačkom jeziku možete naći na BA-CA
Homepage (www.ba-ca.com) pod „Corporate Customers“ – „Financing“ – „Real Estate“.
26
Your gate to Central and Eastern Europe.
NERL Group
Nagatinsky Office Building
Long Term Financing
Office Center
Moscow/Russia
Lender: Bank Austria Creditanstalt AG
and International Moscow Bank PLC
Raiffeisen Evolution via
joint venture with
Meshulam Levinstein d.o.o.
Europe Business Center
Development Financing
Office Center
Belgrade/Serbia
and HVB Bank Serbia and Montenegro
A.D.
Equest
Moldova Mall
Portfolio Financing
Retail Center Portfolio
Iasi/Romania
and HVB Tiriac Bank
Heitman
International
Enterprise Office Buildings
Long Term Financing
2 Office Centers
Sofia/Bulgaria
FIM Group
FIM Business Centre &
FIM Logistics Complex
Long Term Portfolio Financing
Kiev/Ukraine
Lenders: Bank Austria Creditanstalt AG
and JSCB HVB Bank Ukraine
Office Campus Gasometer
Development Financing
Office Center
Vienna/Austria
Contact:
International Real Estate Finance
Vordere Zollamtsstraße 13, 1030 Vienna
Gabor Somogyi
Tel.: +43 (0)5 05 05-55175, e-mail: [email protected]
Teresa Dreo
Tel.: +43 (0)5 05 05-55333, e-mail: [email protected]
www.ba-ca.com
27
Your Leading Banking Partner
in Central and Eastern Europe
*
*) new brand from June 2007

Real Facts - Bank Austria

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