{"id":1107,"date":"2024-06-21T14:47:41","date_gmt":"2024-06-21T12:47:41","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1107"},"modified":"2024-08-05T12:53:32","modified_gmt":"2024-08-05T10:53:32","slug":"zoznam-stavebnych-cinnosti-podliehajucich-nemeckej-zrazkovej-dani","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/06\/21\/zoznam-stavebnych-cinnosti-podliehajucich-nemeckej-zrazkovej-dani\/","title":{"rendered":"Zoznam stavebn\u00fdch \u010dinnost\u00ed podliehaj\u00facich nemeckej zr\u00e1\u017ekovej dani"},"content":{"rendered":"

Podnikatelia v stavebn\u00edctve v Nemecku s\u00fa povinn\u00ed odv\u00e1dza\u0165 nemal\u00fa zr\u00e1\u017ekov\u00fa da\u0148. Nez\u00e1le\u017e\u00ed na tom, \u010di je spolo\u010dnos\u0165 platcom DPH. Nemeck\u00e9 z\u00e1kony vymedzili konkr\u00e9tne podniky a stavebn\u00e9 oblasti povinn\u00e9 plati\u0165 da\u0148.<\/p>\n

Od 1. janu\u00e1ra 2002 musia ur\u010dit\u00ed objedn\u00e1vatelia stavebn\u00fdch pr\u00e1c v Nemecku zrazi\u0165 da\u0148 vo v\u00fd\u0161ke 15 % z odmeny, a t\u00fato pouk\u00e1za\u0165 na da\u0148ov\u00fd \u00fa\u010det poskytovate\u013ea stavebn\u00fdch pr\u00e1c. Teda pokia\u013e nedisponuj\u00fa potvrden\u00edm o osloboden\u00ed od zdanenia vydan\u00fdm pr\u00edslu\u0161n\u00fdm da\u0148ov\u00fdm \u00faradom tzv. Freistellung. Odmenou sa rozumie cena stavebn\u00fdch pr\u00e1c vr\u00e1tane DPH.<\/p>\n

Dotknut\u00ed s\u00fa v\u0161etci podnikatelia, ktor\u00fdm niekto poskytuje stavebn\u00e9 slu\u017eby v Nemecku.<\/strong> Ide o stavebn\u00e9 pr\u00e1ce, ktor\u00e9 podnikate\u013e nakupuje pre svoju firmu.<\/p>\n

Zr\u00e1\u017eky dane sa vz\u0165ahuj\u00fa len na stavebn\u00e9 pr\u00e1ce a konkr\u00e9tne v\u0161etky slu\u017eby na zhotovenie, opravu, \u00fadr\u017ebu, \u00fapravu alebo odstr\u00e1nenie stavieb. Nez\u00e1le\u017e\u00ed ani na tom, \u010di poskytovanie stavebn\u00fdch slu\u017eieb je podnikate\u013esk\u00fdm z\u00e1merom poskytovate\u013ea alebo \u010di jeho spolo\u010dnos\u0165 prim\u00e1rne poskytuje stavebn\u00e9 slu\u017eby. Postup zr\u00e1\u017ekovej dane plat\u00ed aj vtedy, ak poskytujete stavebn\u00e9 pr\u00e1ce len v\u00fdnimo\u010dne.<\/strong><\/p>\n

Oblasti a podniky podliehaj\u00face zr\u00e1\u017ekovej dani:<\/p>\n

    \n
  • Stavebn\u00e9 pr\u00e1ce, len ak sl\u00fa\u017eia na zhotovenie, opravu, \u00far\u017ebu, \u00fapravu alebo odstr\u00e1nenie stavieb.<\/strong><\/li>\n
  • Vybran\u00e9 podniky poskytuj\u00face slu\u017eby v z\u00e1hradn\u00edctve a krajinnej \u00faprave.<\/strong><\/li>\n
  • Podniky vyl\u00fa\u010den\u00e9 z podpory celoro\u010dn\u00e9ho zamestn\u00e1vania v stavebn\u00edctve, ak neved\u00fa k o\u017eiveniu celoro\u010dnej zamestnanosti v stavebnej oblasti.<\/strong><\/li>\n<\/ul>\n<\/div>

    Da\u0148ov\u00e1 povinnos\u0165 v Nemecku<\/h2><\/div>

    Pr\u00edjemca slu\u017eby mus\u00ed poda\u0165 hl\u00e1senie na \u00faradne predp\u00edsanom tla\u010dive pr\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00faradu pre poskytovate\u013ea slu\u017eby do 10. d\u0148a po uplynut\u00ed mesiaca,<\/strong> v ktorom poskytol protiplnenie. Protiplnen\u00edm v zmysle z\u00e1kona je ka\u017ed\u00e1 platba,<\/strong> ktor\u00fa prij\u00edmate\u013e slu\u017eby zaplat\u00ed osobe poskytuj\u00facej slu\u017ebu aj z\u00e1lohov\u00e9 platby alebo spl\u00e1tky.<\/strong><\/p>\n

    Slovensk\u00e1 republika a \u010cesko spadaj\u00fa pod Da\u0148ov\u00fd \u00farad Chemnitz-S\u00fcd<\/p>\n<\/div>

    Nezabudnite na freistellung<\/h2><\/div>

    Na oslobodenie od zr\u00e1\u017ekovej dane va\u0161ich subdod\u00e1vate\u013eov sl\u00fa\u017ei pr\u00e1ve Freistellung.<\/strong> Ak nie je v\u00e1\u0161 subdod\u00e1vate\u013e od tejto dane osloboden\u00fd, ste ako objedn\u00e1vate\u013e slu\u017eby zo z\u00e1kona povinn\u00fd strh\u00e1va\u0165 a odv\u00e1dza\u0165 zr\u00e1\u017ekov\u00fa da\u0148. Lehota k v\u00fdkazu zr\u00e1\u017ekovej dane je v\u017edy do 10. d\u0148a nasleduj\u00faceho mesiaca od \u00fahrady fakt\u00fary.<\/p>\n<\/div>

    Kompletn\u00fd zoznam stavebn\u00fdch \u010dinnost\u00ed podliehaj\u00facich pod stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148:<\/h2><\/div>
      \n
    1. Hydroizola\u010dn\u00e9 pr\u00e1ce proti vlhkosti;<\/li>\n
    2. Prisp\u00f4sobovacie a odvod\u0148ovacie pr\u00e1ce, ako je odvodnenie nehnute\u013enost\u00ed a pozemkov, ktor\u00e9 sa maj\u00fa rekultivova\u0165, vr\u00e1tane \u010distenia v\u00fdkopov a pr\u00e1c na fa\u0161i\u00e1ch, kladenia dren\u00e1\u017enych potrub\u00ed a v\u00fdstavby odtokov\u00fdch a plavebn\u00fdch syst\u00e9mov; odstra\u0148ovanie azbestu na budov\u00e1ch a \u010dastiach budov;<\/li>\n
    3. Su\u0161enie budov, vr\u00e1tane pou\u017eitia plastov alebo chemick\u00fdch prostriedkov a in\u0161tal\u00e1cie kondenz\u00e1torov;<\/li>\n
    4. Beton\u00e1rske a \u017eelezo-beton\u00e1rske pr\u00e1ce vr\u00e1tane ochrany bet\u00f3nu a pr\u00e1ce na renov\u00e1cii bet\u00f3nu, ako aj v\u00fdstu\u017en\u00fdch pr\u00e1c;<\/li>\n
    5. V\u0155tacie pr\u00e1ce;<\/li>\n
    6. Pr\u00e1ce na stavbe studn\u00ed;<\/li>\n
    7. Chemick\u00e9 spevnenie p\u00f4dy;<\/li>\n
    8. Izola\u010dn\u00e9 (zatep\u013eovacie) pr\u00e1ce (napr. tepeln\u00e1, chladov\u00e1, zvukov\u00e1 izol\u00e1cia, zvukov\u00e1 pohltivos\u0165, ozvu\u010dovanie, zvukov\u00e9 dokon\u010dovacie pr\u00e1ce) vr\u00e1tane upev\u0148ovania spodnej stavby a technick\u00fdch izola\u010dn\u00fdch (izola\u010dn\u00fdch) pr\u00e1c najm\u00e4 na syst\u00e9moch technick\u00fdch priestorov a na pozemn\u00fdch, vzdu\u0161n\u00fdch a vodn\u00fdch dopravn\u00fdch prostriedkoch;<\/li>\n
    9. zemn\u00e9 pr\u00e1ce, ktor\u00e9 zah\u0155\u0148aj\u00fa napr\u00edklad v\u00fdstavbu ciest, rekultiv\u00e1ciu p\u00f4dy, rekultiv\u00e1ciu p\u00f4dy, pr\u00e1ce na stavbe hr\u00e1dz\u00ed, zastavanie bystr\u00edn a lav\u00edn, v\u00fdstavbu \u0161portov\u00fdch zariaden\u00ed a v\u00fdstavbu protihlukov\u00fdch stien a bo\u010dn\u00fdch spevnen\u00ed dopravn\u00fdch ciest;<\/li>\n
    10. Poterov\u00e9 pr\u00e1ce, napr\u00edklad pr\u00e1ce s pou\u017eit\u00edm cementu, asfaltu, anhydritu, magnezitu, sadry, plastov alebo podobn\u00fdch materi\u00e1lov;<\/li>\n
    11. Stavebn\u00e9 pr\u00e1ce na fas\u00e1de;<\/li>\n
    12. Prefabrikovan\u00e9 stavebn\u00e9 pr\u00e1ce: in\u0161tal\u00e1cia alebo mont\u00e1\u017e prefabrikovan\u00fdch komponentov na v\u00fdstavbu, opravu, \u00fadr\u017ebu alebo \u00fapravu budov; \u010falej v\u00fdroba prefabrik\u00e1tov, ak tieto s\u00fa preva\u017ene montovan\u00e9 alebo in\u0161talovan\u00e9 podnikom, in\u00fdm podnikom tej istej spolo\u010dnosti alebo pri zl\u00fa\u010den\u00ed spolo\u010dnost\u00ed – bez oh\u013eadu na pr\u00e1vnu formu – spolo\u010dnos\u0165ou aspo\u0148 jedn\u00e9ho z\u00fa\u010dastnen\u00e9ho spolo\u010dn\u00edka; nevz\u0165ahuje sa na v\u00fdrobu prefabrikovan\u00fdch bet\u00f3nov\u00fdch dielcov, prefabrikovan\u00fdch dreven\u00fdch dielcov na \u00fa\u010dely mont\u00e1\u017ee prefabrikovan\u00fdch dreven\u00fdch kon\u0161trukci\u00ed a izola\u010dn\u00fdch prvkov na pevn\u00fdch, stacion\u00e1rnych a dlhodob\u00fdch pracovisk\u00e1ch podobn\u00fdch stacion\u00e1rnym prev\u00e1dzkam<\/li>\n
    13. Stavebn\u00e9 pr\u00e1ce na spa\u013eovac\u00edch kon\u0161trukci\u00e1ch a peciach;<\/li>\n
    14. Pr\u00edprava a kladenie dla\u017ed\u00edc, dosiek a mozaiky; \u0160k\u00e1rovacie pr\u00e1ce na stavb\u00e1ch,<\/li>\n
    15. Sklobet\u00f3nov\u00e9 pr\u00e1ce ako aj murovanie a kladenie sklenen\u00fdch tv\u00e1rnic;<\/li>\n
    16. Ko\u013eajov\u00e9 stavebn\u00e9 pr\u00e1ce;<\/li>\n
    17. V\u00fdroba neskladovate\u013en\u00fdch stavebn\u00fdch materi\u00e1lov, ako s\u00fa bet\u00f3n a maltov\u00e9 zmesi (hotov\u00fd bet\u00f3n a hotov\u00e1 malta), ak sa v\u00e4\u010d\u0161ina vyroben\u00fdch stavebn\u00fdch materi\u00e1lov pou\u017e\u00edva na stavby v\u00fdrobn\u00e9ho podniku, in\u00e9ho podniku tej istej spolo\u010dnosti alebo v r\u00e1mci zl\u00fa\u010denia spolo\u010dnost\u00ed – bez oh\u013eadu na pr\u00e1vnu formu – s\u00fa dodan\u00e9 stavenisk\u00e1 spolo\u010dnosti aspo\u0148 jedn\u00e9mu z\u00fa\u010dastnen\u00e9mu spolo\u010dn\u00edkovi;<\/li>\n
    18. Stavebn\u00e9 pr\u00e1ce;<\/li>\n
    19. Pr\u00e1ce na ochrane dreva na komponentoch;<\/li>\n
    20. V\u00fdstavba kanaliz\u00e1cie (stavba kanaliz\u00e1cie);<\/li>\n
    21. Mur\u00e1rske pr\u00e1ce;<\/li>\n
    22. Piliarske pr\u00e1ce;<\/li>\n
    23. Stavba potrub\u00ed, in\u017einierske stavby potrub\u00ed, stavebn\u00e9 pr\u00e1ce na k\u00e1blov\u00fdch vedeniach a lisovanie zeminy;<\/li>\n
    24. Stavba \u0161\u00e1cht a tunelov;<\/li>\n
    25. Debniace pr\u00e1ce;<\/li>\n
    26. Stavebn\u00e9 pr\u00e1ce na kom\u00ednoch;<\/li>\n
    27. Trhacie, demola\u010dn\u00e9 a odprat\u00e1vacie pr\u00e1ce; demola\u010dn\u00e9 a \u0161rotovacie oper\u00e1cie, ktor\u00fdch hlavnou \u010dinnos\u0165ou je \u0165a\u017eba surov\u00edn alebo prepracovanie demola\u010dn\u00fdch materi\u00e1lov, tu nie s\u00fa zahrnut\u00e9;<\/li>\n
    28. Oh\u00fdbanie a opletanie ocele, pokia\u013e sa vykon\u00e1vaj\u00fa na poskytovanie in\u00fdch stavebn\u00fdch slu\u017eieb spolo\u010dnosti alebo na stavenisk\u00e1ch;<\/li>\n
    29. Vyty\u010dovacie pr\u00e1ce;<\/li>\n
    30. Kamen\u00e1rske pr\u00e1ce;<\/li>\n
    31. Pr\u00e1ce na stavbe ciest, napr\u00edklad pr\u00e1ce na stavbe kame\u0148a, asfaltu, bet\u00f3nu, pr\u00e1ce na stavbe \u010diernych ciest, pr\u00e1ce na dla\u017ebe v\u0161etk\u00e9ho druhu, pr\u00e1ce na ozna\u010dovan\u00ed ciest; \u010falej v\u00fdroba a spracovanie zmes\u00ed, ak je v\u00e4\u010d\u0161ina zmesi dodan\u00e1 podniku, in\u00e9mu podniku tej istej spolo\u010dnosti alebo v r\u00e1mci f\u00fazie spolo\u010dnost\u00ed – bez oh\u013eadu na pr\u00e1vnu formu – aspo\u0148 jedn\u00e9ho z\u00fa\u010dastnen\u00e9ho spolo\u010dn\u00edka;<\/li>\n
    32. Pr\u00e1ce na valcovan\u00ed ciest;<\/li>\n
    33. \u0160tukat\u00e9rske, omietkov\u00e9, sadrarsk\u00e9 a rabicov\u00e9 pr\u00e1ce, vr\u00e1tane pripevnenia spodnej kon\u0161trukcie a omietkov\u00fdch podpier;<\/li>\n
    34. terrazzo pr\u00e1ce;<\/li>\n
    35. In\u017einierske pr\u00e1ce;<\/li>\n
    36. Such\u00e9 a mont\u00e1\u017ene pr\u00e1ce (napr. mont\u00e1\u017e stien a stropov a obklady, sadrokart\u00f3n) vr\u00e1tane pripevnenia spodnej kon\u0161trukcie a omietkov\u00fdch podpier;<\/li>\n
    37. Pokladanie podlahov\u00fdch kryt\u00edn v spojen\u00ed s in\u00fdmi stavebn\u00fdmi slu\u017ebami;<\/li>\n
    38. Pren\u00e1jom stavebn\u00fdch strojov s obsluhou, ak sa stavebn\u00e9 stroje s obsluhou pou\u017e\u00edvaj\u00fa na poskytovanie stavebn\u00fdch slu\u017eieb; Pr\u00e1ca so syst\u00e9mom tepelnej izol\u00e1cie;<\/li>\n
    39. Stavebn\u00e9 pr\u00e1ce na stavbe vodn\u00fdch diel, odvod\u0148ovacie pr\u00e1ce, hydraulick\u00e9 in\u017einierske pr\u00e1ce (napr. v\u00fdstavba vodn\u00fdch ciest, v\u00fdstavba n\u00e1dr\u017e\u00ed, stavba plavebn\u00fdch kom\u00f4r);<\/li>\n
    40. Tes\u00e1rske a drevostavb\u00e1rske pr\u00e1ce vykon\u00e1van\u00e9 v r\u00e1mci tes\u00e1rskeho remesla;<\/li>\n
    41. Postavenie stavebn\u00fdch v\u00fd\u0165ahov.<\/li>\n
    42. Stavba le\u0161en\u00ed<\/li>\n
    43. Pokr\u00fdva\u010dsk\u00e9 remeslo<\/li>\n
    44. Vytv\u00e1ranie z\u00e1hrad, parkov a zelen\u00fdch pl\u00f4ch, \u0161portov\u00edsk a ihr\u00edsk, ako aj cintor\u00ednov;<\/li>\n
    45. Vytv\u00e1ranie v\u0161etk\u00fdch vonkaj\u0161\u00edch zariaden\u00ed v bytovej v\u00fdstavbe, vo verejn\u00fdch stavebn\u00fdch projektoch, najm\u00e4 v \u0161kol\u00e1ch, nemocniciach, k\u00fapalisk\u00e1ch, cest\u00e1ch, dia\u013eniciach, \u017eelezni\u010dn\u00fdch syst\u00e9moch, letisk\u00e1ch, kas\u00e1r\u0148ach;<\/li>\n
    46. Stavba hr\u00e1dz\u00ed, svahov, v\u00fdsypiek a n\u00e1sypov vr\u00e1tane stavby fa\u0161\u00edn;<\/li>\n
    47. Biologick\u00e9 in\u017einierske pr\u00e1ce v\u0161etk\u00fdch druhov;<\/li>\n
    48. Ochrann\u00e9 v\u00fdsadby v\u0161etk\u00fdch druhov;<\/li>\n
    49. Dren\u00e1\u017ene pr\u00e1ce;<\/li>\n
    50. Meliora\u010dn\u00e9 pr\u00e1ce;<\/li>\n
    51. Z\u00edskavanie p\u00f4dy a rekultiva\u010dn\u00e9 pr\u00e1ce.<\/li>\n
    52. priemysel na ochranu stavieb a \u017eelezn\u00fdch kon\u0161trukci\u00ed;<\/li>\n
    53. priemysel vyr\u00e1baj\u00faci bet\u00f3nov\u00e9 a terazzov\u00e9 v\u00fdrobky, ak sa stavebn\u00e9 pr\u00e1ce nevykon\u00e1vaj\u00fa preva\u017ene v prev\u00e1dzkov\u00fdch oddeleniach v s\u00falade s ich \u00fa\u010delom;<\/li>\n
    54. \u010distenie fas\u00e1d;<\/li>\n
    55. kladenie podl\u00e1h a parkiet;<\/li>\n
    56. sklen\u00e1rske remeslo;<\/li>\n
    57. in\u0161talat\u00e9rske odvetvie, najm\u00e4 in\u0161talat\u00e9rske, klimatiza\u010dn\u00e9, plyn\u00e1rensk\u00e9, vodovodn\u00e9, vykurovacie, ventila\u010dn\u00e9 a elektrick\u00e9 in\u0161tal\u00e1cie, ako aj v\u00fdstavba syst\u00e9mov ochrany pred bleskom a uzemnenia;<\/li>\n
    58. maliarstvo a natiera\u010dstvo, ak nejde preva\u017ene o stavebn\u00e9 pr\u00e1ce<\/li>\n
    59. priemysel pr\u00edrodn\u00e9ho kame\u0148a a kamen\u00e1rske remeslo;<\/li>\n
    60. bagrovanie;<\/li>\n
    61. kon\u0161trukcie kach\u013eovej pece a vzduchov\u00e9ho vykurovania;<\/li>\n
    62. priemysel \u0165a\u017eby kyseliny;<\/li>\n
    63. stol\u00e1rstvo a drevospracuj\u00faci a spracovate\u013esk\u00fd priemysel vr\u00e1tane montovan\u00fdch drevostavieb, pokia\u013e sa nevykon\u00e1vaj\u00fa preva\u017ene prefabrikovan\u00e9 stavebn\u00e9, izola\u010dn\u00e9, sadrokart\u00f3nov\u00e9 a mont\u00e1\u017ene stavebn\u00e9 pr\u00e1ce alebo tes\u00e1rske pr\u00e1ce;<\/li>\n
    64. kon\u0161trukcia z \u010distej ocele, \u017eeleza, kovu a \u013eahk\u00fdch kovov, ako aj trolejov\u00e9ho vedenia, nadzemn\u00e9ho vedenia, miestnych siet\u00ed a k\u00e1blov;<\/li>\n
    65. podniky poskytuj\u00facich zariadenia na vykladanie bet\u00f3nu.<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1109,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"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=1107"}],"version-history":[{"count":4,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1107\/revisions"}],"predecessor-version":[{"id":1138,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1107\/revisions\/1138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1109"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}