{"id":1018,"date":"2024-04-23T22:35:11","date_gmt":"2024-04-23T20:35:11","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?page_id=1018"},"modified":"2025-01-20T08:43:15","modified_gmt":"2025-01-20T07:43:15","slug":"slovnik","status":"publish","type":"page","link":"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/slovnik\/","title":{"rendered":"Slovn\u00edk"},"content":{"rendered":"<div id=\"kontakt\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--link_hover_color: var(--awb-color2);--link_color: var(--awb-color1);--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:120px;--awb-padding-left:120px;--awb-padding-right-medium:120px;--awb-padding-left-medium:120px;--awb-padding-top-small:60px;--awb-padding-right-small:35px;--awb-padding-bottom-small:40px;--awb-padding-left-small:35px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_6 1_6 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:16.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:11.52%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:11.52%;--awb-width-medium:16.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:11.52%;--awb-spacing-left-medium:11.52%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-padding-right:20px;--awb-padding-right-medium:0px;--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three text-40\" style=\"--awb-margin-bottom:40px;--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:35px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Slovn\u00edk POJMOV<\/h3><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-padding-bottom:5px;--awb-border-size:1px;--awb-icon-size:20px;--awb-content-font-size:16px;--awb-icon-alignment:right;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:#c28d53;--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:#c28d53;--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:18px;--awb-title-line-height:1.4;--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);\"><div class=\"panel-group fusion-toggle-icon-right fusion-toggle-icon-unboxed\" id=\"accordion-1018-1\"><div class=\"fusion-panel panel-default panel-23f94516f0345dab7 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_23f94516f0345dab7\"><a aria-expanded=\"false\" aria-controls=\"23f94516f0345dab7\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#23f94516f0345dab7\" href=\"#23f94516f0345dab7\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Freistellung<\/span><\/a><\/div><\/div><div id=\"23f94516f0345dab7\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_23f94516f0345dab7\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Oslobodenie od stavebnej zr\u00e1\u017ekovej dane pre stavebn\u00e9 spolo\u010dnosti, \u010di stavebn\u00fdch podnikate\u013eov v Nemecku, \u010dasto ozna\u010dovan\u00e9 ako &#8222;Freistellung,&#8220; sa t\u00fdka mo\u017enosti vyhn\u00fa\u0165 sa povinnosti da\u0148ovej zr\u00e1\u017eky pri stavebn\u00fdch projektoch. Toto oslobodenie je viazan\u00e9 na splnenie ur\u010dit\u00fdch podmienok v z\u00e1kone o zr\u00e1\u017ekovej dani pre stavebn\u00edctvo. Ak s\u00fa tieto podmienky dodr\u017ean\u00e9, stavebn\u00e1 firma m\u00f4\u017ee by\u0165 do\u010dasne osloboden\u00e1 od zr\u00e1\u017ekovej dane. Je d\u00f4le\u017eit\u00e9 konzultova\u0165 s miestnym da\u0148ov\u00fdm poradcom alebo pr\u00e1vnym expertom pre aktu\u00e1lne a presn\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa tejto problematiky, nako\u013eko pravidl\u00e1 nemeckej stavebnej zr\u00e1\u017ekovej dani sa t\u00fdkaj\u00fa ka\u017ed\u00e9ho v re\u0165azci subdod\u00e1vate\u013eov. Kontaktujte n\u00e1s a radi v\u00e1m s <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/04\/29\/stavebna-zrazkova-dan-v-praxi\/\">Freistellung<\/a> pom\u00f4\u017eeme.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-9c5cb41d0db236c7c fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_9c5cb41d0db236c7c\"><a aria-expanded=\"false\" aria-controls=\"9c5cb41d0db236c7c\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#9c5cb41d0db236c7c\" href=\"#9c5cb41d0db236c7c\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Soka Bau<\/span><\/a><\/div><\/div><div id=\"9c5cb41d0db236c7c\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_9c5cb41d0db236c7c\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">SOKA-BAU je nemeck\u00fd dovolenkov\u00fd fond pre zamestnancov v stavebn\u00edctve. Tento fond spravuje finan\u010dn\u00e9 prostriedky, ktor\u00e9 s\u00fa ur\u010den\u00e9 na poskytovanie dovolenkov\u00fdch a pr\u00e1zdninov\u00fdch d\u00e1vok stavebn\u00edkom. Jeho financovanie je zalo\u017een\u00e9 na odvodoch z miezd pracovn\u00edkov v stavebn\u00edctve. Prev\u00e1dzkovan\u00fd spolo\u010dnos\u0165ou SOKA-BAU, zabezpe\u010duje, aby stavebn\u00edci mali pr\u00edstup k primeran\u00fdm soci\u00e1lnym v\u00fdhod\u00e1m vr\u00e1tane dovolenkov\u00fdch benefi\u010dn\u00fdch d\u00e1vok. SOKA-BAU podlieha regul\u00e1ci\u00e1m nemeck\u00fdch pracovn\u00fdch z\u00e1konov a predpisov. Jeho hlavn\u00fdm cie\u013eom je garantova\u0165 stavebn\u00edkom riadne dovolenkov\u00e9 a soci\u00e1lne zabezpe\u010denie po\u010das ich kari\u00e9ry a v d\u00f4chodku.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-34bd183b7733bb3d7 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_34bd183b7733bb3d7\"><a aria-expanded=\"false\" aria-controls=\"34bd183b7733bb3d7\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#34bd183b7733bb3d7\" href=\"#34bd183b7733bb3d7\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Steuernummer<\/span><\/a><\/div><\/div><div id=\"34bd183b7733bb3d7\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_34bd183b7733bb3d7\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\" data-sheets-textstyleruns=\"{\">&#8222;Steuernummer&#8220; je nemeck\u00fd term\u00edn pre &#8222;da\u0148ov\u00e9 \u010d\u00edslo,&#8220; ktor\u00e9 sl\u00fa\u017ei ako jedine\u010dn\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo pre ka\u017ed\u00e9ho da\u0148ov\u00e9ho poplatn\u00edka v Nemecku. Toto \u010d\u00edslo je nevyhnutn\u00e9 pri vybavovan\u00ed da\u0148ov\u00fdch z\u00e1le\u017eitost\u00ed, pod\u00e1van\u00ed da\u0148ov\u00fdch priznan\u00ed a v kontakte s da\u0148ov\u00fdm \u00faradom. Steuernummer je odli\u0161n\u00e9 od Steueridentifikationsnummer, ktor\u00e9 je pridelen\u00e9 ka\u017ed\u00e9mu ob\u010danovi Nemecka na celo\u017eivotn\u00e9 pou\u017e\u00edvanie. Podnikate\u013eom a podnikom je Steuernummer pridelene na jednozna\u010dn\u00fa identifik\u00e1ciu v da\u0148ov\u00fdch z\u00e1le\u017eitostiach. Pre z\u00edskanie Steuernummer je potrebn\u00e9 po\u017eiada\u0165 pr\u00edslu\u0161n\u00fd da\u0148ov\u00fd \u00farad (Chemnitz-S\u00fcd) formou elektronickej registr\u00e1cie, alebo sa obr\u00e1\u0165te na n\u00e1s a radi v\u00e1m Steuernummer vybav\u00edme za v\u00e1s.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-514079b6d0a71a9b1 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_514079b6d0a71a9b1\"><a aria-expanded=\"false\" aria-controls=\"514079b6d0a71a9b1\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#514079b6d0a71a9b1\" href=\"#514079b6d0a71a9b1\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Erinnerung<\/span><\/a><\/div><\/div><div id=\"514079b6d0a71a9b1\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_514079b6d0a71a9b1\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\" data-sheets-textstyleruns=\"{\">&#8222;Erinnerung&#8220; v nemeckom kontexte m\u00f4\u017ee by\u0165 v\u00fdzvou na podanie da\u0148ov\u00e9ho priznania. \u010casto sl\u00fa\u017ei k upozorneniu od da\u0148ov\u00e9ho \u00faradu na bl\u00ed\u017eiaci sa term\u00edn podania. Digit\u00e1lne syst\u00e9my vyu\u017e\u00edvaj\u00fa &#8222;Erinnerung&#8220; k zasielaniu term\u00ednov\u00fdch v\u00fdziev a pripomienok k d\u00f4le\u017eit\u00fdm da\u0148ov\u00fdm povinnostiam. Obsahuje inform\u00e1cie o da\u0148ov\u00fdch povinnostiach, vr\u00e1tane platby a zmien v da\u0148ov\u00fdch predpisoch. &#8222;Erinnerung&#8220; je pova\u017eovan\u00e1 za praktick\u00fd n\u00e1stroj na udr\u017eanie da\u0148ov\u00fdch povinnost\u00ed v poriadku. V konkr\u00e9tnych situ\u00e1ci\u00e1ch sa odpor\u00fa\u010da konzultova\u0165 s da\u0148ov\u00fdm \u00faradom alebo da\u0148ov\u00fdm poradcom. Pozor: Obdr\u017eanie samotn\u00e9ho Erinnerung neznamen\u00e1 automaticky povinnos\u0165 k podaniu da\u0148oveho priznania. \u010castokr\u00e1t sa jedn\u00e1 len o syst\u00e9mom finan\u010dnej spr\u00e1vy automaticky vygenerovan\u00e9 upomienky, na ktor\u00e9 je ale nutn\u00e9 reagovat. Na\u0161a firma sa u\u017e dlh\u00e9 roky zaober\u00e1 da\u0148ov\u00fdm poradenstvom pre slovensk\u00e9 firmy p\u00f4sobiace v Nemecku. Radi v\u00e1m s Erinnerung pom\u00f4\u017eeme.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-4d6562dda89ebe925 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_4d6562dda89ebe925\"><a aria-expanded=\"false\" aria-controls=\"4d6562dda89ebe925\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#4d6562dda89ebe925\" href=\"#4d6562dda89ebe925\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Handwerkskammer<\/span><\/a><\/div><\/div><div id=\"4d6562dda89ebe925\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_4d6562dda89ebe925\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">Handwerkskammer je nemeck\u00fd term\u00edn pre remeseln\u00fa komoru. T\u00e1to organiz\u00e1cia poskytuje podporu a zastre\u0161uje r\u00f4zne remeseln\u00e9 odvetvia v Nemecku. Remeseln\u00edci sa musia registrova\u0165 v pr\u00edslu\u0161nej Handwerkskammer, aby mohli vykon\u00e1va\u0165 svoje remeslo. Handwerkskammer m\u00e1 d\u00f4le\u017eit\u00fa \u00falohu v oblasti vzdel\u00e1vania a odbornej pr\u00edpravy remeseln\u00edkov, poskytuj\u00fac r\u00f4zne kurzy a \u0161kolenia. Taktie\u017e dohliada na certifik\u00e1cie remeseln\u00edkov a zastupuje ich z\u00e1ujmy vo\u010di vl\u00e1dnym org\u00e1nom. Organizuje sa za \u00fa\u010delom podpory rozvoja a prosperity remesiel v krajine. Ak potrebujete ako firma pomoc s registr\u00e1ciou do Handwerskammer, radi v\u00e1m s t\u00fdm pom\u00f4\u017eeme.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-5075a14e476c082b6 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_5075a14e476c082b6\"><a aria-expanded=\"false\" aria-controls=\"5075a14e476c082b6\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#5075a14e476c082b6\" href=\"#5075a14e476c082b6\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Umsatzsteuererkl\u00e4rung<\/span><\/a><\/div><\/div><div id=\"5075a14e476c082b6\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_5075a14e476c082b6\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">Ak pre v\u00e1s v Nemecku pracuj\u00fa in\u00ed subdod\u00e1vatelia pre stavebn\u00fa \u010dinnos\u0165, existuje povinnos\u0165 poda\u0165 kvart\u00e1lne alebo ro\u010dn\u00e9 da\u0148ov\u00e9 priznanie k nemeckej dani z pridanej hodnoty, tzv. &#8222;Umsatzsteuererkl\u00e4rung&#8220;. T\u00e1to povinnos\u0165 sa vz\u0165ahuje na ka\u017ed\u00e9ho objedn\u00e1vate\u013ea stavebn\u00fdch pr\u00e1c na \u00fazemi Nemecka, pre ktor\u00e9ho pracuj\u00fa subdod\u00e1vatelia (bez oh\u013eadu na n\u00e1rodnost a s\u00eddlo firmy). Umsatzsteuererkl\u00e4rung sl\u00fa\u017ei na spr\u00e1vne vy\u00fa\u010dtovanie a vykazovanie obratu a DPH. V stavebnom odvetv\u00ed je d\u00f4le\u017eit\u00e9 sledova\u0165 aktu\u00e1lne da\u0148ov\u00e9 predpisy a povinnosti v Nemecku. Pre presn\u00e9 inform\u00e1cie a konkr\u00e9tnu radu je odpor\u00fa\u010dan\u00e9 konzultova\u0165 s miestnym da\u0148ov\u00fdm poradcom ( nami ) alebo nemeck\u00fdm da\u0148ov\u00fdm \u00faradom. Radi v\u00e1m s Umsatzsteuererkl\u00e4rung pom\u00f4\u017eeme.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-37c75f7cf8fc29650 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_37c75f7cf8fc29650\"><a aria-expanded=\"false\" aria-controls=\"37c75f7cf8fc29650\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#37c75f7cf8fc29650\" href=\"#37c75f7cf8fc29650\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Bauabzugsteuer<\/span><\/a><\/div><\/div><div id=\"37c75f7cf8fc29650\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_37c75f7cf8fc29650\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">BAUabzugsteuer&#8220; je nemeck\u00fd term\u00edn pre odpo\u010det dane z pr\u00edjmu zo stavebnych pr\u00e1c formou zr\u00e1\u017eky t\u00fdkaj\u00faci sa ka\u017ed\u00e9ho stavebn\u00e9ho podnikate\u013ea. Implement\u00e1cia tohto opatrenia od roku 2002 prispieva k spr\u00e1vnemu riadeniu finan\u010dn\u00fdch tokov v stavebnom priemysle, zabra\u0148uje ileg\u00e1lnej pr\u00e1ci a pr\u00e1ci na \u010dierno v stavebnom sektore. Za dodr\u017eanie pravidiel stavebnej zr\u00e1\u017ekovej dani ru\u010d\u00ed v\u017edy objedn\u00e1vate\u013e stavebnych pr\u00e1c (bez oh\u013eadu na n\u00e1rodnos\u0165 a sidlo spolo\u010dnosti). Pre presn\u00e9 a aktu\u00e1lne inform\u00e1cie t\u00fdkaj\u00face sa &#8222;BAUabzugsteuer&#8220; je odpor\u00fa\u010dan\u00e9 konzultova\u0165 s da\u0148ov\u00fdm poradcom alebo pr\u00edslu\u0161n\u00fdm nemeck\u00fdm da\u0148ov\u00fdm org\u00e1nom. Na\u0161e dlhoro\u010dn\u00e9 sk\u00fasenosti v\u00e1m pom\u00f4\u017eu zabezpeci\u0165 Va\u0161e povinnosti oh\u013eadom stavebnej zr\u00e1\u017ekovej dani v Nemecku. POZOR: Lehoty na podanie v\u00fdkazov k stavebnej zr\u00e1\u017ekovej dani su ve\u013emi kr\u00e1tke. Oneskorenie podania v\u00fdkazov k zr\u00e1\u017ekovej dani je vysoko pokutovan\u00e9 nemeck\u00fdm da\u0148ov\u00fdm \u00faradom. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-c220b398a815e5b26 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_c220b398a815e5b26\"><a aria-expanded=\"false\" aria-controls=\"c220b398a815e5b26\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#c220b398a815e5b26\" href=\"#c220b398a815e5b26\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Steuer-ID<\/span><\/a><\/div><\/div><div id=\"c220b398a815e5b26\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_c220b398a815e5b26\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">Steuer-ID&#8220; alebo &#8222;Steueridentifikationsnummer&#8220; je nemeck\u00fd term\u00edn, ktor\u00fd znamen\u00e1 da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo. Ide o unik\u00e1tne identifika\u010dn\u00e9 \u010d\u00edslo pridelen\u00e9 ka\u017ed\u00e9mu da\u0148ov\u00e9mu poplatn\u00edkovi v Nemecku. Steuer-ID je trval\u00e9 \u010d\u00edslo, ktor\u00e9 sl\u00fa\u017ei na jednozna\u010dn\u00fa identifik\u00e1ciu jednotlivcov v da\u0148ovom syst\u00e9me.<\/span><\/p>\n<p>Ka\u017ed\u00fd ob\u010dan a dlhodobo v Nemecku pob\u00fdvaj\u00faci jednotlivec dostane Steuer-ID. Toto \u010d\u00edslo zost\u00e1va rovnak\u00e9 po cel\u00fd \u017eivot a sl\u00fa\u017ei k identifik\u00e1cii jednotlivca v r\u00f4znych da\u0148ov\u00fdch z\u00e1le\u017eitostiach, vr\u00e1tane da\u0148ov\u00fdch priznan\u00ed, platobn\u00fdch transakci\u00ed a in\u00fdch da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n<p>Steuer-ID je odli\u0161n\u00e9 od da\u0148ov\u00e9ho \u010d\u00edsla (&#8222;Steuernummer&#8220;), ktor\u00e9 je pridelen\u00e9 na \u00farovni da\u0148ov\u00e9ho \u00faradu a m\u00f4\u017ee sa meni\u0165 v pr\u00edpade zmien v da\u0148ov\u00fdch podmienkach. Ak aj va\u0161a firma podniaj\u00faca v Nemecku potrebuje pomoc so STEUER-ID, radi v\u00e1m s t\u00fdm pom\u00f4\u017eeme.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-109e76bb77de0a122 fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_109e76bb77de0a122\"><a aria-expanded=\"false\" aria-controls=\"109e76bb77de0a122\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#109e76bb77de0a122\" href=\"#109e76bb77de0a122\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Lohnsteuer-Anmeldung<\/span><\/a><\/div><\/div><div id=\"109e76bb77de0a122\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_109e76bb77de0a122\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">Ak zamestn\u00e1vate vlastn\u00fdch zamestnancov v Nemecku, vznik\u00e1 v\u00e1m povinnos\u0165 pod\u00e1va\u0165 &#8222;Lohnsteuer-Anmeldung&#8220;. Je to mesa\u010dn\u00fd, \u010di kvart\u00e1lny, v\u00fdkaz dan\u00ed zo mzdy zamestnancov v Nemecku.<\/span><\/p>\n<p>Lohnsteuer-Anmeldung obsahuje inform\u00e1cie o zamestn\u00e1vate\u013eovi, zamestnancoch a ich pr\u00edjmoch. Zamestn\u00e1vatelia s\u00fa povinn\u00ed pod\u00e1va\u0165 tento Lohnsteuer-Anmeldung pravidelne a aktu\u00e1lne, aby zabezpe\u010dili dodr\u017eiavanie da\u0148ov\u00fdch povinnost\u00ed v Nemecku.<\/p>\n<p>Je d\u00f4le\u017eit\u00e9 by\u0165 v s\u00falade s nemeck\u00fdmi da\u0148ov\u00fdmi predpismi a pravidelne aktualizova\u0165 Lohnsteuer-Anmeldung v pr\u00edpade zmien v zamestnaneck\u00fdch vz\u0165ahoch alebo pr\u00edjmoch zamestnancov. V pr\u00edpade, \u017ee va\u0161a firma podnikaj\u00faca v Nemecku potrebuje pomoc s lohnsteuer-anmeldung, radi v\u00e1m s t\u00fdm pom\u00f4\u017eeme. Na\u0161ou v\u00fdhodou je, \u017ee disponujeme v\u0161etk\u00fdmi opr\u00e1vneniami a pracujeme priamo v Nemecku.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-039cbd0b808768c2b fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_039cbd0b808768c2b\"><a aria-expanded=\"false\" aria-controls=\"039cbd0b808768c2b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#039cbd0b808768c2b\" href=\"#039cbd0b808768c2b\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">K\u00f6rperschaftsteuererkl\u00e4rung<\/span><\/a><\/div><\/div><div id=\"039cbd0b808768c2b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_039cbd0b808768c2b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">K\u00f6rperschaftsteuererkl\u00e4rung znamen\u00e1 &#8222;da\u0148ov\u00e9 priznanie k dani z pr\u00e1vnick\u00fdch os\u00f4b&#8220; alebo &#8222;da\u0148ov\u00e9 priznanie k dani z korpor\u00e1ci\u00ed&#8220;. Je to term\u00edn pou\u017e\u00edvan\u00fd v nemeckom da\u0148ovom syst\u00e9me a ozna\u010duje da\u0148ov\u00e9 priznanie, ktor\u00e9 musia pr\u00e1vnick\u00e9 osoby (napr\u00edklad spolo\u010dnosti a korpor\u00e1cie) predlo\u017ei\u0165 nemeck\u00fdm da\u0148ov\u00fdm \u00faradom, vr\u00e1tane slovensk\u00fdch firiem p\u00f4sobiacich v Nemecku. V r\u00e1mci K\u00f6rperschaftsteuererkl\u00e4rung musia pr\u00e1vnick\u00e9 subjekty uvies\u0165 inform\u00e1cie o svojich finan\u010dn\u00fdch transakci\u00e1ch, pr\u00edjmoch a v\u00fddavkoch, aby sa vypo\u010d\u00edtala spr\u00e1vna suma dane z pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00fa maj\u00fa zaplati\u0165. Tento proces je d\u00f4le\u017eit\u00fdm krokom v da\u0148ovom syst\u00e9me, ktor\u00fd umo\u017e\u0148uje \u0161t\u00e1tu z\u00edskava\u0165 pr\u00edjmy z korpor\u00e1ci\u00ed a in\u00fdch pr\u00e1vnick\u00fdch subjektov. S na\u0161imi mnohoro\u010dn\u00fdmi sk\u00fasenos\u0165ami v\u00e1m s K\u00f6rperschaftsteuererkl\u00e4rung radi pom\u00f4\u017eeme, ke\u010f\u017ee disponujeme potrebn\u00fdmi opr\u00e1vneniami a na\u0161a kancel\u00e1ria s\u00eddli priamo v Nemecku. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-bee4dff22919f432c fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_bee4dff22919f432c\"><a aria-expanded=\"false\" aria-controls=\"bee4dff22919f432c\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#bee4dff22919f432c\" href=\"#bee4dff22919f432c\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Gewerbesteuererkl\u00e4rung<\/span><\/a><\/div><\/div><div id=\"bee4dff22919f432c\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_bee4dff22919f432c\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">Gewerbesteuer je da\u0148 z podnikania, ktor\u00fa platia fyzick\u00e9 (SZ\u010cO) a pr\u00e1vnick\u00e9 osoby za ich podnikate\u013esk\u00fa \u010dinnos\u0165 v Nemecku. T\u00e1to da\u0148 sa vz\u0165ahuje na \u010dist\u00fd zisk z podnikate\u013eskej \u010dinnosti a vyber\u00e1 sa v pr\u00edpade, ak tento zisk prev\u00fd\u0161i ur\u010dit\u00fa sumu, ktor\u00e1 je stanoven\u00e1 z\u00e1konmi.<\/span><\/p>\n<p>Gewerbesteuer je s\u00fa\u010das\u0165ou nemeck\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu a plat\u00ed sa mestu alebo obci, kde je podnikate\u013esk\u00e1 prev\u00e1dzka umiestnen\u00e1. Je to miestna da\u0148, a preto sa sadzby m\u00f4\u017eu l\u00ed\u0161i\u0165 medzi jednotliv\u00fdmi obcami a mestami.<\/p>\n<p>V pr\u00edpade fyzick\u00fdch a pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00fdch \u010dist\u00fd zisk z podnikate\u013eskej \u010dinnosti prev\u00fd\u0161i ur\u010den\u00fa sumu ( limit 24 500 \u20ac), je povinnos\u0165ou predlo\u017ei\u0165 Gewerbesteuererkl\u00e4rung (da\u0148ov\u00e9 priznanie k dani z podnikania). Toto priznanie sl\u00fa\u017ei na v\u00fdpo\u010det a stanovenie v\u00fd\u0161ky tejto miestnej dane. Presiahli ste tak\u00fdto pr\u00edjem? Radi v\u00e1m v na\u0161ej kancel\u00e1rii priamo v Nemecku s Gewerbesteuererkl\u00e4rung pom\u00f4\u017eeme.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-09bf1c1b03ef2b58d fusion-toggle-no-divider\" style=\"--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);\"><div class=\"panel-heading\"><div class=\"panel-title toggle\" id=\"toggle_09bf1c1b03ef2b58d\"><a aria-expanded=\"false\" aria-controls=\"09bf1c1b03ef2b58d\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-1018-1\" data-target=\"#09bf1c1b03ef2b58d\" href=\"#09bf1c1b03ef2b58d\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Einkommensteuererkl\u00e4rung<\/span><\/a><\/div><\/div><div id=\"09bf1c1b03ef2b58d\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_09bf1c1b03ef2b58d\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{\" data-sheets-userformat=\"{\">Einkommensteuererkl\u00e4rung je da\u0148ov\u00e9 priznanie fyzick\u00fdch os\u00f4b k dani z pr\u00edjmov, zn\u00e1mej tie\u017e ako Einkommensteuer. Toto priznanie je potrebn\u00e9 predlo\u017ei\u0165 nemeck\u00fdm da\u0148ov\u00fdm \u00faradom fyzick\u00fdmi osobami na konci ka\u017ed\u00e9ho da\u0148ov\u00e9ho obdobia. \u00da\u010delom Einkommensteuererkl\u00e4rung je poskytn\u00fa\u0165 detailn\u00e9 inform\u00e1cie o pr\u00edjmoch, v\u00fddavkoch a \u010fal\u0161\u00edch relevantn\u00fdch \u00fadajoch, ktor\u00e9 umo\u017e\u0148uj\u00fa v\u00fdpo\u010det spr\u00e1vnej sumy dane z pr\u00edjmov.<\/span><\/p>\n<p>V r\u00e1mci Einkommensteuererkl\u00e4rung fyzick\u00e9 osoby uv\u00e1dzaj\u00fa svoje pr\u00edjmy z r\u00f4znych zdrojov, ako s\u00fa mzdy, pr\u00edjmy z nez\u00e1vislej \u010dinnosti, dividendy, kapit\u00e1lov\u00e9 v\u00fdnosy a \u010fal\u0161ie. Z\u00e1rove\u0148 deklaruj\u00fa svoje opr\u00e1vnen\u00e9 v\u00fddavky a mo\u017en\u00e9 da\u0148ov\u00e9 zv\u00fdhodnenia. Na z\u00e1klade t\u00fdchto inform\u00e1ci\u00ed sa potom vypo\u010d\u00edta kone\u010dn\u00e1 suma dane z pr\u00edjmov, ktor\u00fa dan\u00e1 osoba mus\u00ed zaplati\u0165 alebo naopak, \u010di m\u00e1 n\u00e1rok na vr\u00e1tenie dan\u00ed.<\/p>\n<p>Einkommensteuererkl\u00e4rung je d\u00f4le\u017eitou s\u00fa\u010das\u0165ou da\u0148ov\u00e9ho syst\u00e9mu v Nemecku a umo\u017e\u0148uje jednotlivcom optimalizova\u0165 svoje da\u0148ov\u00e9 povinnosti v s\u00falade so z\u00e1konom. Neviete ako na optimaliz\u00e1ciu svojich dan\u00ed v Nemecku? Radi v\u00e1m s t\u00fdm pom\u00f4\u017eeme.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_6 1_6 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:16.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:11.52%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:11.52%;--awb-width-medium:16.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:11.52%;--awb-spacing-left-medium:11.52%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"parent":344,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-1018","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/pages\/1018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/comments?post=1018"}],"version-history":[{"count":9,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/pages\/1018\/revisions"}],"predecessor-version":[{"id":1021,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/pages\/1018\/revisions\/1021"}],"up":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/pages\/344"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}