{"id":1149,"date":"2024-08-21T10:34:47","date_gmt":"2024-08-21T08:34:47","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1149"},"modified":"2025-02-13T08:22:56","modified_gmt":"2025-02-13T07:22:56","slug":"podnikanie-na-nemecku-zivnost-vyhody-a-nevyhody","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/08\/21\/podnikanie-na-nemecku-zivnost-vyhody-a-nevyhody\/","title":{"rendered":"Podnikanie na nemeck\u00fa \u017eivnos\u0165 \u2013 v\u00fdhody a nev\u00fdhody"},"content":{"rendered":"

Podnikanie na nemeck\u00fa \u017eivnos\u0165 je t\u00e9ma, ktor\u00e1 zauj\u00edma mnoho slovensk\u00fdch a \u010desk\u00fdch podnikate\u013eov. Aj n\u00e1s sa klienti \u010dasto p\u00fdtaj\u00fa, \u010di by nebolo v\u00fdhodnej\u0161ie prejs\u0165 zo slovenskej na nemeck\u00fa \u017eivnos\u0165<\/a>. V tomto \u010dl\u00e1nku sa pozrieme na v\u00fdhody a nev\u00fdhody tak\u00e9hoto kroku, aby ste mali jasnej\u0161iu predstavu o tom, kedy m\u00f4\u017ee by\u0165 prechod na nemeck\u00fa \u017eivnos\u0165 pre v\u00e1s v\u00fdhodn\u00fd a kedy nie.<\/p>\n<\/div>

V\u00fdhody nemeckej \u017eivnosti<\/h2><\/div>
    \n
  1. Prest\u00ed\u017e a lep\u0161ie kontrakty
    \n<\/strong>Nemeck\u00ed klienti s\u00fa \u010dasto skeptick\u00ed a ned\u00f4veruj\u00fa zahrani\u010dn\u00fdm stavebn\u00edkom. Okrem toho maj\u00fa pocit, \u017ee pracovn\u00edci zo Slovenska \u010di \u010ceska prich\u00e1dzaj\u00fa pracova\u0165 za n\u00edzke mzdy, \u010do tla\u010d\u00ed va\u0161u odmenu nadol. S nemeckou \u017eivnos\u0165ou v\u0161ak m\u00e1te lep\u0161iu reput\u00e1ciu a menej byrokracie. Nemeck\u00e1 \u017eivnos\u0165 v\u00e1m d\u00e1 v\u00e4\u010d\u0161iu kredibilitu v o\u010diach nemeck\u00fdch klientov, \u010do m\u00f4\u017ee vies\u0165 k vy\u0161\u0161\u00edm mo\u017en\u00fdm odmen\u00e1m.<\/li>\n
  2. Zdravotn\u00e1 starostlivos\u0165 <\/strong>
    \nAko nemeck\u00fd \u017eivnostn\u00edk ste povinn\u00fd plati\u0165 si odvody do zdravotnej pois\u0165ovne v Nemecku, \u010do v\u00e1m zabezpe\u010duje pr\u00edstup k lep\u0161ej zdravotnej starostlivosti. Tento benefit sa m\u00f4\u017ee t\u00fdka\u0165 aj va\u0161ej rodiny. M\u00f4\u017eete si vybra\u0165 medzi z\u00e1konn\u00fdm a s\u00fakromn\u00fdm zdravotn\u00fdm poisten\u00edm. V\u00fd\u0161ka odvodov do \u0161t\u00e1tnej pois\u0165ovne z\u00e1vis\u00ed od \u010dist\u00e9ho zisku, zatia\u013e \u010do v pr\u00edpade s\u00fakromnej pois\u0165ovne je to podobn\u00e9 ako na Slovensku.<\/li>\n
  3. D\u00f4chodkov\u00e9 poistenie <\/strong>
    \nNie ka\u017ed\u00fd nemeck\u00fd \u017eivnostn\u00edk je povinn\u00fd odv\u00e1dza\u0165 platby do d\u00f4chodkovej pois\u0165ovne. T\u00e1to povinnos\u0165 sa vz\u0165ahuje len na t\u00fdch, ktor\u00ed s\u00fa zap\u00edsan\u00ed do remeselnej komory a nemaj\u00fa \u017eiadnych zamestnancov. Ostatn\u00ed \u017eivnostn\u00edci v stavebnom odvetv\u00ed nemaj\u00fa povinnos\u0165 plati\u0165 do \u0161t\u00e1tnej d\u00f4chodkovej pois\u0165ovne, \u010d\u00edm si u\u0161etria. Slovensk\u00fd \u017eivnostn\u00edk plat\u00ed od druh\u00e9ho roku automaticky do soci\u00e1lnej pois\u0165ovne, ak dosiahne ur\u010dit\u00fd zisk.<\/li>\n
  4. Zdanenie <\/strong>
    \nNezdanite\u013en\u00fd z\u00e1klad v Nemecku na jednu osobu za rok 2024 je 11.784 eur (na Slovensku 5.646 eur), pre man\u017eelov, aj ke\u010f man\u017eelka \u017eije na Slovensku, sa nezdanite\u013en\u00fd z\u00e1klad zdvojn\u00e1sobuje. V pr\u00edpade, \u017ee man\u017eelka a deti \u017eij\u00fa na Slovensku alebo v \u010cesku, je mo\u017en\u00fd odpo\u010det n\u00e1kladov na dvojit\u00fa dom\u00e1cnos\u0165, di\u00e9ty a cesty, \u010do m\u00f4\u017ee vies\u0165 k nulovej dani z pr\u00edjmu. V Nemecku plat\u00ed progres\u00edvna da\u0148ov\u00e1 sadzba, v z\u00e1vislosti od v\u00fd\u0161ky pr\u00edjmu. Pri zdanite\u013enom pr\u00edjme nad ur\u010dit\u00fa \u010diastku plat\u00ed sadzba 45 %. T\u00e1to progres\u00edvna sadzba m\u00f4\u017ee by\u0165 v\u00fdhodn\u00e1 pre podnikate\u013eov s ni\u017e\u0161\u00edmi pr\u00edjmami.<\/li>\n
  5. Rodinn\u00e9 pr\u00eddavky <\/strong>
    \nN\u00e1rok na rodinn\u00e9 pr\u00eddavky z Nemecka od roku 2023 slovensk\u00fd \u017eivnostn\u00edk nem\u00e1, v\u00fdnimkou je, ak je v Nemecku zdravotne poisten\u00fd. Ako nemeck\u00fd \u017eivnostn\u00edk je v Nemecku automaticky zdravotne poisten\u00fd a m\u00e1 n\u00e1rok na rodinn\u00e9 pr\u00eddavky. Ak die\u0165a \u017eije na Slovensku a matka na Slovensku pracuje, Nemecko dopl\u00e1ca rozdiel do v\u00fd\u0161ky nemeck\u00fdch d\u00e1vok k slovensk\u00fdm d\u00e1vkam.<\/li>\n<\/ol>\n<\/div>
    M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

    *Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div>

    Nev\u00fdhody nemeckej \u017eivnosti<\/h2><\/div>
      \n
    1. Vy\u0161\u0161ie n\u00e1klady na poistenie a odvody<\/strong>
      \nAko nemeck\u00fd \u017eivnostn\u00edk mus\u00edte plati\u0165 vy\u0161\u0161ie odvody do zdravotnej a d\u00f4chodkovej pois\u0165ovne, \u010do m\u00f4\u017ee v\u00fdrazne zv\u00fd\u0161i\u0165 va\u0161e prev\u00e1dzkov\u00e9 n\u00e1klady. Tieto n\u00e1klady m\u00f4\u017eu by\u0165 najm\u00e4 v po\u010diato\u010dn\u00fdch f\u00e1zach podnikania zna\u010dnou finan\u010dnou z\u00e1\u0165a\u017eou.<\/li>\n
    2. Administrat\u00edvna n\u00e1ro\u010dnos\u0165<\/strong>
      \nPrechod na nemeck\u00fa \u017eivnos\u0165 m\u00f4\u017ee by\u0165 administrat\u00edvne n\u00e1ro\u010dn\u00fd, vr\u00e1tane registr\u00e1cie na pr\u00edslu\u0161n\u00fdch \u00faradoch a dodr\u017eiavania miestnych predpisov. Tento proces sa nezaob\u00edde bez d\u00f4kladnej pr\u00edpravy a znalosti miestnych pr\u00e1vnych a da\u0148ov\u00fdch predpisov. Takmer \u017eiadny nemeck\u00fd podnikate\u013e sa nezaob\u00edde bez slu\u017eieb da\u0148ov\u00e9ho poradcu.<\/li>\n
    3. Progres\u00edvna da\u0148ov\u00e1 sadzba<\/strong>
      \nProgres\u00edvna da\u0148ov\u00e1 sadzba v Nemecku m\u00f4\u017ee by\u0165 nev\u00fdhodn\u00e1 pre podnikate\u013eov s vy\u0161\u0161\u00edmi pr\u00edjmami, preto\u017ee sadzby st\u00fapaj\u00fa s v\u00fd\u0161kou pr\u00edjmu a\u017e na 45 %. To znamen\u00e1, \u017ee podnikatelia s vy\u0161\u0161\u00edmi ziskami bud\u00fa musie\u0165 odvies\u0165 v\u00fdznamn\u00fa \u010das\u0165 svojich pr\u00edjmov na daniach.<\/li>\n
    4. Zlo\u017eitos\u0165 da\u0148ov\u00e9ho syst\u00e9mu<\/strong>
      \nNemeck\u00fd da\u0148ov\u00fd syst\u00e9m je komplexn\u00fd a m\u00f4\u017ee by\u0165 pre zahrani\u010dn\u00fdch podnikate\u013eov zlo\u017eit\u00e9 sa v \u0148om orientova\u0165. Pre spr\u00e1vne dodr\u017eiavanie da\u0148ov\u00fdch povinnost\u00ed je \u010dasto potrebn\u00e9 vyu\u017ei\u0165 slu\u017eby odborn\u00edka na nemeck\u00e9 da\u0148ov\u00e9 pr\u00e1vo.<\/li>\n<\/ol>\n<\/div>

      Rozhodnutie je na v\u00e1s<\/h2><\/div>

      Podnikanie na nemeck\u00fa \u017eivnos\u0165 m\u00e1 svoje v\u00fdhody aj nev\u00fdhody. Prechod na nemeck\u00fa \u017eivnos\u0165 m\u00f4\u017ee prinies\u0165 lep\u0161iu reput\u00e1ciu a vy\u0161\u0161ie odmeny, ale z\u00e1rove\u0148 aj vy\u0161\u0161ie n\u00e1klady na poistenie a odvody. D\u00f4le\u017eit\u00e9 je d\u00f4kladne zv\u00e1\u017ei\u0165 v\u0161etky aspekty a poradi\u0165 sa s odborn\u00edkmi na da\u0148ov\u00e9 a pr\u00e1vne ot\u00e1zky<\/a>.<\/p>\n

      Spolo\u010dnos\u0165 Mokrohs Tax Consulting v\u00e1m m\u00f4\u017ee pom\u00f4c\u0165 zorientova\u0165 sa v t\u00fdchto ot\u00e1zkach a poskytn\u00fa\u0165 v\u00e1m odborn\u00e9 poradenstvo pri rozhodovan\u00ed o prechode na nemeck\u00fa \u017eivnos\u0165. Na\u0161i odborn\u00edci v\u00e1m radi pom\u00f4\u017eu s registr\u00e1ciou, dodr\u017eiavan\u00edm miestnych predpisov a optimaliz\u00e1ciou da\u0148ov\u00fdch povinnost\u00ed. Pre viac inform\u00e1ci\u00ed n\u00e1s nev\u00e1hajte kontaktova\u0165.<\/p>\n<\/div><\/div><\/div>

      Pre\u010d\u00edtajte si viac o na\u0161ich slu\u017eb\u00e1ch a odborn\u00fdch \u010dl\u00e1nkoch na na\u0161om blogu<\/a>.<\/p>\n

      Ak m\u00e1te ak\u00e9ko\u013evek ot\u00e1zky alebo potrebujete \u010fal\u0161ie inform\u00e1cie, nev\u00e1hajte n\u00e1s kontaktova\u0165. Sme tu, aby sme v\u00e1m pomohli s va\u0161imi da\u0148ov\u00fdmi povinnos\u0165ami a zabezpe\u010dili v\u00e1\u0161 \u00faspech v Nemecku.<\/p>\n<\/div><\/div><\/div>

      M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

      *Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1143,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1149","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\/1149","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=1149"}],"version-history":[{"count":13,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1149\/revisions"}],"predecessor-version":[{"id":1285,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1149\/revisions\/1285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1143"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}