{"id":1163,"date":"2024-09-20T12:14:44","date_gmt":"2024-09-20T10:14:44","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1163"},"modified":"2024-10-03T11:15:13","modified_gmt":"2024-10-03T09:15:13","slug":"rozdiely-medzi-slovenskym-a-nemeckym-danovym-priznanim","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/09\/20\/rozdiely-medzi-slovenskym-a-nemeckym-danovym-priznanim\/","title":{"rendered":"Rozdiely medzi slovensk\u00fdm a nemeck\u00fdm da\u0148ov\u00fdm priznan\u00edm"},"content":{"rendered":"

Podnikanie v stavebn\u00edctve v Nemecku prin\u00e1\u0161a slovensk\u00fdm podnikate\u013eom a \u017eivnostn\u00edkom mno\u017estvo pr\u00edle\u017eitost\u00ed, no z\u00e1rove\u0148 ich stavia aj pred mno\u017estvo v\u00fdziev. Najm\u00e4 pokia\u013e ide o da\u0148ov\u00e9 povinnosti. Rozdiely medzi slovensk\u00fdm a nemeck\u00fdm da\u0148ov\u00fdm syst\u00e9mom m\u00f4\u017eu by\u0165 zlo\u017eit\u00e9, a preto je d\u00f4le\u017eit\u00e9 ma\u0165 preh\u013ead o tom, \u010do v\u00e1s \u010dak\u00e1, ak sa rozhodnete roz\u0161\u00edri\u0165 svoje aktivity na nemeck\u00fd trh. V tomto \u010dl\u00e1nku sa pozrieme na k\u013e\u00fa\u010dov\u00e9 rozdiely medzi da\u0148ov\u00fdm priznan\u00edm na Slovensku a v Nemecku a poskytneme v\u00e1m nieko\u013eko u\u017eito\u010dn\u00fdch a odborn\u00fdch r\u00e1d, ako sa vyhn\u00fa\u0165 nepr\u00edjemnostiam.<\/p>\n<\/div>

Da\u0148ov\u00e1 povinnos\u0165 pre stavebn\u00e9 firmy v Nemecku<\/h2><\/div>

Ak podnik\u00e1te v stavebn\u00edctve a z\u00edskavate pr\u00edjmy v Nemecku, je d\u00f4le\u017eit\u00e9 si uvedomi\u0165, \u017ee nemeck\u00fd da\u0148ov\u00fd syst\u00e9m je zalo\u017een\u00fd na princ\u00edpe \u201emiesta vzniku pr\u00edjmu\u201c. To znamen\u00e1, \u017ee pr\u00edjmy, ktor\u00e9 vznikaj\u00fa z va\u0161ej \u010dinnosti na nemeckom \u00fazem\u00ed, m\u00f4\u017eu podlieha\u0165 aj nemeck\u00e9mu zdaneniu. Aj ke\u010f m\u00e1te slovensk\u00fa spolo\u010dnos\u0165 a odv\u00e1dzate dane na Slovensku, je dos\u0165 pravdepodobn\u00e9, \u017ee pr\u00edjmy mus\u00edte prizna\u0165 a zdani\u0165 aj v Nemecku.<\/p>\n<\/div>

Pod\u00e1vanie da\u0148ov\u00e9ho priznania: \u010dasov\u00e9 lehoty a povinnosti<\/h2><\/div>

Jedn\u00fdm z k\u013e\u00fa\u010dov\u00fdch rozdielov medzi Slovenskom a Nemeckom je term\u00edn na podanie da\u0148ov\u00e9ho priznania. Na Slovensku je term\u00edn na podanie da\u0148ov\u00e9ho priznania do 31. marca, av\u0161ak v Nemecku je to do 31. j\u00fala nasleduj\u00faceho roka. Ak vyu\u017e\u00edvate slu\u017eby da\u0148ov\u00e9ho poradcu<\/a>, t\u00e1to lehota sa pred\u013a\u017ei a\u017e do febru\u00e1ra \u010fal\u0161ieho roka. To v\u00e1m poskytuje ur\u010dit\u00fa flexibilitu, no je d\u00f4le\u017eit\u00e9 nezanedba\u0165 pr\u00edpravu a v\u010dasn\u00e9 podanie, aby ste predi\u0161li sankci\u00e1m.<\/p>\n

Pre stavebn\u00e9 firmy, ktor\u00e9 maj\u00fa v Nemecku dlhodob\u00e9 projekty, m\u00f4\u017ee vznikn\u00fa\u0165 tzv. fikt\u00edvna stavebn\u00e1 prev\u00e1dzkare\u0148. Ak v\u00e1\u0161 projekt v Nemecku trv\u00e1 viac ako 12 mesiacov, ste povinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie k dani z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b a \u017eivnostenskej dani (Gewerbesteuer). T\u00e1to povinnos\u0165 sa t\u00fdka aj pr\u00edjmov, ktor\u00e9 u\u017e boli zdanen\u00e9 na Slovensku, a preto je d\u00f4le\u017eit\u00e9 spr\u00e1vne rozdeli\u0165 da\u0148ov\u00fa povinnos\u0165 medzi oboma krajinami.<\/p>\n<\/div>

Zda\u0148ovanie pr\u00edjmov zo stavebn\u00fdch projektov<\/h2><\/div>

Ak podnik\u00e1te v Nemecku, je nevyhnutn\u00e9 pozna\u0165 pravidl\u00e1 t\u00fdkaj\u00face sa zda\u0148ovania pr\u00edjmov. Na rozdiel od Slovenska, kde si m\u00f4\u017eete uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky, v Nemecku sa kladie d\u00f4raz na presn\u00e9 \u00fa\u010dtovanie n\u00e1kladov. O va\u0161ej \u010dinnosti by ste mali ma\u0165 presn\u00e9 a preh\u013eadn\u00e9 doklady. Taktie\u017e je potrebn\u00e9 po\u010d\u00edta\u0165 so stavebnou zr\u00e1\u017ekovou da\u0148ou (Bauabzugsteuer)<\/a>, ktor\u00e1 sa uplat\u0148uje na stavebn\u00e9 pr\u00e1ce vykon\u00e1van\u00e9 v Nemecku. Ak v\u00e1\u0161 subdod\u00e1vate\u013e nie je osloboden\u00fd od tejto dane (Freistellung), zodpovednos\u0165 za jej odvedenie prech\u00e1dza na v\u00e1s.<\/p>\n

Je d\u00f4le\u017eit\u00e9 ma\u0165 na pam\u00e4ti, \u017ee v Nemecku je kontrola dodr\u017eiavania da\u0148ov\u00fdch povinnost\u00ed ve\u013emi pr\u00edsna. Nedodr\u017eanie povinnost\u00ed, ako je napr\u00edklad nepodanie da\u0148ov\u00e9ho priznania alebo nespr\u00e1vne vyplnenie dokumentov, m\u00f4\u017ee vies\u0165 k v\u00e1\u017enym pr\u00e1vnym n\u00e1sledkom vr\u00e1tane obvinen\u00ed z da\u0148ov\u00fdch \u00fanikov. Preto sa odpor\u00fa\u010da spolupracova\u0165 s odborn\u00edkmi, ktor\u00ed maj\u00fa sk\u00fasenosti s nemeck\u00fdm da\u0148ov\u00fdm syst\u00e9mom a dok\u00e1\u017eu v\u00e1s bezpe\u010dne previes\u0165 v\u0161etk\u00fdmi potrebn\u00fdmi krokmi.<\/p>\n<\/div><\/div><\/div>

Pre\u010do spolupracova\u0165 s odborn\u00edkmi na nemeck\u00e9 dane<\/h2><\/div>

Podnikanie v Nemecku so sebou sice prin\u00e1\u0161a mno\u017estvo v\u00fdhod, nezab\u00fadajme aj na zodpovednos\u0165. Nespr\u00e1vne vyplnenie da\u0148ov\u00e9ho priznania alebo neznalos\u0165 miestnych da\u0148ov\u00fdch z\u00e1konov m\u00f4\u017ee vies\u0165 k zbyto\u010dn\u00fdm komplik\u00e1ci\u00e1m. Mokrohs Tax Consulting pon\u00faka komplexn\u00e9 rie\u0161enia v oblasti nemeck\u00fdch dan\u00ed a \u00fa\u010dtovn\u00edctva, ktor\u00e9 s\u00fa prisp\u00f4soben\u00e9 potreb\u00e1m slovensk\u00fdch podnikate\u013eov p\u00f4sobiacich v stavebn\u00edctve. Na\u0161a expert\u00edza v\u00e1m umo\u017en\u00ed zamera\u0165 sa na rozvoj v\u00e1\u0161ho podnikania, zatia\u013e \u010do my sa postar\u00e1me o to, aby va\u0161e da\u0148ov\u00e9 povinnosti boli splnen\u00e9 v\u010das a spr\u00e1vne.<\/p>\n

Vyhnite sa nepr\u00edjemnostiam a zverte svoje podnikanie do r\u00fak odborn\u00edkov, ktor\u00ed maj\u00fa dlhoro\u010dn\u00e9 sk\u00fasenosti s nemeck\u00fdm da\u0148ov\u00fdm syst\u00e9mom. S na\u0161ou pomocou budete m\u00f4c\u0165 pokojne podnika\u0165 a s\u00fastredi\u0165 sa na to, \u010do rob\u00edte najlep\u0161ie \u2013 v\u00fdstavbu kvalitn\u00fdch projektov v Nemecku.
Zorientova\u0165 sa v nemeckom da\u0148ovom prostred\u00ed nie je jednoduch\u00e9. S na\u0161ou podporou to zvl\u00e1dnete.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1164,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1163","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\/1163","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=1163"}],"version-history":[{"count":6,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1163\/revisions"}],"predecessor-version":[{"id":1190,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1163\/revisions\/1190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1164"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}