{"id":6435,"date":"2025-11-19T18:41:49","date_gmt":"2025-11-19T15:41:49","guid":{"rendered":"https:\/\/mfc.md\/?p=6435"},"modified":"2025-12-15T18:53:19","modified_gmt":"2025-12-15T15:53:19","slug":"nalog-na-nasledstvo-v-moldove","status":"publish","type":"post","link":"https:\/\/mfc.md\/ro\/nalog-na-nasledstvo-v-moldove\/","title":{"rendered":"Impozitul pe mo\u0219tenire \u00een Moldova pentru reziden\u021bi \u0219i nereziden\u021bi: ce se schimb\u0103 \u00een 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6435\" class=\"elementor elementor-6435\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d26aadf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d26aadf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f761b6a\" data-id=\"1f761b6a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51d6be74 elementor-widget elementor-widget-text-editor\" data-id=\"51d6be74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n<div class=\"page-section page-section--inheritance-tax\">\n<section id=\"tax-problem\" class=\"inheritance-block\">\n<h2>\ud83d\udfe5 1. Problema<\/h2>\n<p>Pentru majoritatea oamenilor, \u00eentrebarea privind impozitarea mo\u0219tenirii \u00een Republica Moldova este o surs\u0103 de confuzie. Oamenii adreseaz\u0103 acelea\u0219i \u00eentreb\u0103ri:<\/p>\n<ul>\n<li>trebuie pl\u0103tit impozit pe mo\u0219tenire?<\/li>\n<li>ce se \u00eent\u00e2mpl\u0103 dac\u0103 locuiesc peste hotare \u0219i sunt nerezident?<\/li>\n<li>trebuie declarat\u0103 proprietatea mo\u0219tenit\u0103?<\/li>\n<li>se impoziteaz\u0103 apartamentul sau terenul primit prin mo\u0219tenire?<\/li>\n<li>ce se schimb\u0103 \u00een anul 2026?<\/li>\n<\/ul>\n<p>Exist\u0103 mult\u0103 informa\u021bie, de multe ori contradictorie, iar oamenii se tem de cheltuieli nejustificate sau gre\u0219eli.<\/p>\n<\/section>\n<hr \/>\n<section id=\"tax-consequences\" class=\"inheritance-block\">\n<h2>\ud83d\udfe6 2. Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu faci nimic<\/h2>\n<p>Dac\u0103 nu clarifici regulile fiscale:<\/p>\n<ul>\n<li>po\u021bi crede gre\u0219it c\u0103 trebuie s\u0103 pl\u0103te\u0219ti impozit \u2014 \u0219i refuzi mo\u0219tenirea;<\/li>\n<li>po\u021bi completa incorect actele \u0219i primi refuz de la notar sau ASP;<\/li>\n<li>po\u021bi pierde anumite facilit\u0103\u021bi \u0219i avantaje fiscale;<\/li>\n<li>nereziden\u021bii deseori cred c\u0103 sunt obliga\u021bi s\u0103 pl\u0103teasc\u0103 impozit \u2014 \u0219i nu accept\u0103 mo\u0219tenirea.<\/li>\n<\/ul>\n<p>Principalul risc \u2014 fric\u0103 inutil\u0103, gre\u0219eli de procedur\u0103 \u0219i pierderi financiare din lipsa informa\u021biei corecte.<\/p>\n<\/section>\n<hr \/>\n<section id=\"tax-how-it-works\" class=\"inheritance-block\">\n<h2>\ud83d\udfe9 3. Cum func\u021bioneaz\u0103 \u00een realitate (explicat simplu + conform Ordinului SFS nr. 462\/2024)<\/h2>\n<h3>\u2714 \u00ceN MOLDOVA NU EXIST\u0102 IMPOZIT PE MO\u0218TENIRE<\/h3>\n<p>Aceasta este informa\u021bia principal\u0103: primirea mo\u0219tenirii nu este impozitat\u0103 pentru reziden\u021bi \u0219i nereziden\u021bi.<\/p>\n<h3>\ud83d\udccc 1. Reziden\u021bii Republicii Moldova \u2014 NU pl\u0103tesc impozit<\/h3>\n<p>Conform Ordinului SFS nr. 266 din 01.06.2020, proprietatea primit\u0103 prin mo\u0219tenire nu este considerat\u0103 venit impozabil \u0219i nu se declar\u0103.<\/p>\n<h3>\ud83d\udccc 2. Nereziden\u021bii \u2014 DE ASEMENEA NU pl\u0103tesc impozit<\/h3>\n<p>Conform Ordinului SFS nr. 462 din 26.09.2024, proprietatea primit\u0103 prin mo\u0219tenire de c\u0103tre o persoan\u0103 fizic\u0103 nerezident\u0103 pe teritoriul Republicii Moldova NU se impoziteaz\u0103.<\/p>\n<p>Asta \u00eenseamn\u0103:<\/p>\n<ul>\n<li>tr\u0103ie\u0219ti \u00een Italia, Germania, Turcia, Rusia, Israel \u2014 nu conteaz\u0103;<\/li>\n<li>dac\u0103 ai primit mo\u0219tenire \u00een Moldova \u2014 impozit = 0%.<\/li>\n<\/ul>\n<h3>\u2714 3. Nu este necesar\u0103 depunerea declara\u021biei fiscale<\/h3>\n<p>Mo\u0219tenirea nu este venit, ci un transfer al dreptului de proprietate. Nu se depune declara\u021bia privind impozitul pe venit.<\/p>\n<\/section>\n<hr \/>\n<section id=\"tax-when-appears\" class=\"inheritance-block\">\n<h2>\ud83d\udfe6 C\u00e2nd apare totu\u0219i impozitul (important!)<\/h2>\n<p>Obliga\u021bia fiscal\u0103 apare <strong>nu la mo\u0219tenire<\/strong>, ci doar la tranzac\u021biile ulterioare cu proprietatea mo\u0219tenit\u0103.<\/p>\n<h3>\u2757 Doar la V\u00c2NZAREA imobilului mo\u0219tenit<\/h3>\n<p>\u00cen acest caz:<\/p>\n<ul>\n<li><strong>Rezidentul<\/strong> pl\u0103te\u0219te impozit pe c\u00e2\u0219tigul de capital (dac\u0103 exist\u0103 profit).<\/li>\n<li><strong>Nerezidentul<\/strong> \u2014 pl\u0103te\u0219te impozit la surs\u0103 de <strong>12%<\/strong>, re\u021binut de notar \/ cump\u0103r\u0103tor \u00een momentul v\u00e2nz\u0103rii.<\/li>\n<\/ul>\n<p>Acesta este impozitul pe tranzac\u021bie, nu pe mo\u0219tenire.<\/p>\n<\/section>\n<hr \/>\n<section id=\"tax-summary\" class=\"inheritance-block\">\n<h2>\ud83d\udfe9 Pe scurt<\/h2>\n<div class=\"inheritance-table-wrapper\">\n<table class=\"inheritance-table\">\n<thead>\n<tr>\n<th>Situa\u021bia<\/th>\n<th>Rezident<\/th>\n<th>Nerezident<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Primirea mo\u0219tenirii<\/td>\n<td>\u274c F\u0103r\u0103 impozit<\/td>\n<td>\u274c F\u0103r\u0103 impozit<\/td>\n<\/tr>\n<tr>\n<td>Depunerea declara\u021biei<\/td>\n<td>\u274c Nu este necesar\u0103<\/td>\n<td>\u274c Nu este necesar\u0103<\/td>\n<\/tr>\n<tr>\n<td>Bani mo\u0219teni\u021bi<\/td>\n<td>\u274c Neimpozabili<\/td>\n<td>\u274c Neimpozabili<\/td>\n<\/tr>\n<tr>\n<td>V\u00e2nzarea propriet\u0103\u021bii<\/td>\n<td>posibil impozit<\/td>\n<td>re\u021binere <strong>12%<\/strong> la surs\u0103<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<hr \/>\n<section id=\"tax-why-me\" class=\"inheritance-block\">\n<h2>\ud83d\udfe8 4. De ce s\u0103 apelezi la mine<\/h2>\n<ul>\n<li>\u2714 Explic clar \u0219i rapid ce impozite se aplic\u0103 \u00een cazul t\u0103u.<\/li>\n<li>\u2714 Ajut mo\u0219tenitorii afla\u021bi peste hotare \u2014 totul prin procur\u0103.<\/li>\n<li>\u2714 Preg\u0103tesc toate actele necesare pentru notar \u0219i ASP.<\/li>\n<li>\u2714 Exclud gre\u0219elile care pot crea pierderi la v\u00e2nzarea ulterioar\u0103.<\/li>\n<li>\u2714 Consultan\u021b\u0103 adaptat\u0103 noilor reguli din 2026.<\/li>\n<\/ul>\n<\/section>\n<hr \/>\n<section id=\"tax-cta\" class=\"inheritance-block inheritance-cta\">\n<h2>\ud83d\udfe7 5. Apel la ac\u021biune<\/h2>\n<p>Vrei s\u0103 \u00een\u021belegi ce impozite se aplic\u0103 \u00een situa\u021bia ta \u0219i cum s\u0103 perfectezi corect mo\u0219tenirea?<\/p>\n<p>\ud83d\udcde <a href=\"tel:+37369248996\">+373 69 248 996<\/a><\/p>\n<p>Te pot ajuta s\u0103 perfectezi mo\u0219tenirea f\u0103r\u0103 gre\u0219eli \u0219i f\u0103r\u0103 cheltuieli inutile \u2014 at\u00e2t \u00een Moldova, c\u00e2t \u0219i afl\u00e2ndu-te peste hotare.<\/p>\n<\/section>\n<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\ud83d\udfe5 1. Problema Pentru majoritatea oamenilor, \u00eentrebarea privind impozitarea mo\u0219tenirii \u00een Republica Moldova este o surs\u0103 de confuzie. Oamenii adreseaz\u0103 acelea\u0219i \u00eentreb\u0103ri: trebuie pl\u0103tit impozit pe mo\u0219tenire? ce se \u00eent\u00e2mpl\u0103 dac\u0103 locuiesc peste hotare \u0219i sunt nerezident? trebuie declarat\u0103 proprietatea mo\u0219tenit\u0103? se impoziteaz\u0103 apartamentul sau terenul primit prin mo\u0219tenire? ce se schimb\u0103 \u00een anul 2026? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-6435","post","type-post","status-publish","format-standard","hentry","category-novosti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.4 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Impozitul pe mo\u0219tenire \u00een Moldova pentru reziden\u021bi \u0219i nereziden\u021bi: ce se schimb\u0103 \u00een 2026<\/title>\n<meta name=\"description\" content=\"Impozitul pe mo\u0219tenire \u00een Moldova pentru reziden\u021bi \u0219i nereziden\u021bi \u00een 2026. 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