{"id":1171,"date":"2024-09-20T12:21:47","date_gmt":"2024-09-20T10:21:47","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1171"},"modified":"2024-10-03T11:15:23","modified_gmt":"2024-10-03T09:15:23","slug":"ake-su-danove-zaklady-a-sadzby-pre-kapitalove-spolocnosti","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/09\/20\/ake-su-danove-zaklady-a-sadzby-pre-kapitalove-spolocnosti\/","title":{"rendered":"Ak\u00e9 s\u00fa da\u0148ov\u00e9 z\u00e1klady a sadzby pre kapit\u00e1lov\u00e9 spolo\u010dnosti?"},"content":{"rendered":"

Podnikanie v Nemecku m\u00f4\u017ee by\u0165 pre slovensk\u00e9 a \u010desk\u00e9 kapit\u00e1lov\u00e9 spolo\u010dnosti atrakt\u00edvne. Ak pl\u00e1nujete expandova\u0165 na nemeck\u00fd trh<\/strong>, mali by ste vedie\u0165, ak\u00e9 da\u0148ov\u00e9 povinnosti v\u00e1s m\u00f4\u017eu o\u010dak\u00e1va\u0165 a ako sa na ne pripravi\u0165, aby ste predi\u0161li nepr\u00edjemn\u00fdm prekvapeniam.<\/p>\n<\/div>

Neobmedzen\u00e1 da\u0148ov\u00e1 povinnos\u0165<\/h2><\/div>

Kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 je v Nemecku podroben\u00e1 neobmedzenej da\u0148ovej povinnosti, ak m\u00e1 svoje s\u00eddlo alebo vedenie v tejto krajine. To znamen\u00e1, \u017ee ak va\u0161e hlavn\u00e9 obchodn\u00e9 rozhodnutia a priebe\u017en\u00e9 riadenie prebiehaj\u00fa na nemeckom \u00fazem\u00ed, podliehate zdaneniu v r\u00e1mci neobmedzenej danovej povinnosti a z celosvetov\u00e9ho pr\u00edjmu.<\/strong><\/p>\n

Zjednodu\u0161ene povedan\u00e9: ak v\u00e1\u0161 konate\u013e tr\u00e1vi zna\u010dn\u00e9 mno\u017estvo \u010dasu v Nemecku a odtia\u013e riadi firmu, va\u0161a spolo\u010dnos\u0165 m\u00f4\u017ee podlieha\u0165 neobmedzenej danovej povinnosti k dani z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b v Nemecku.<\/strong> To znamen\u00e1, \u017ee by ste mohli by\u0165 zdanen\u00ed v Nemecku aj v pr\u00edpade, \u017ee va\u0161a spolo\u010dnos\u0165 nem\u00e1 v tejto krajine form\u00e1lne s\u00eddlo.<\/p>\n<\/div>

Ak\u00e9 dane budete plati\u0165?<\/h2><\/div>
    \n
  1. Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b (K\u00f6rperschaftsteuer)<\/strong><\/li>\n
  2. \u017divnostensk\u00e1 da\u0148 (Gewerbesteuer)<\/strong><\/li>\n<\/ol>\n<\/div>

    Ako ovplyv\u0148uje miesto podnikania va\u0161e da\u0148ov\u00e9 za\u0165a\u017eenie?<\/h2><\/div>

    Kombin\u00e1ciou dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b a \u017eivnostenskej dane sa vytv\u00e1ra celkov\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie. V z\u00e1vislosti od miesta podnikania m\u00f4\u017ee celkov\u00e1 efekt\u00edvna da\u0148ov\u00e1 sadzba pre kapit\u00e1lov\u00e9 spolo\u010dnosti v Nemecku dosahova\u0165 \u00farove\u0148 medzi 22 % a\u017e 33 %.<\/strong> Miesto, kde sa nach\u00e1dza va\u0161a prev\u00e1dzkare\u0148, m\u00f4\u017ee teda v\u00fdrazne ovplyvni\u0165 v\u00fd\u0161ku va\u0161ich da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n<\/div>

    Kedy vznik\u00e1 obmedzen\u00e1 da\u0148ov\u00e1 povinnos\u0165?<\/h2><\/div>

    Obmedzen\u00e1 da\u0148ov\u00e1 povinnos\u0165 v Nemecku vznik\u00e1 vtedy, ke\u010f zahrani\u010dn\u00e1 spolo\u010dnos\u0165 generuje pr\u00edjmy na nemeckom \u00fazem\u00ed, av\u0161ak nem\u00e1 tu svoje s\u00eddlo ani vedenie. Viac o tejto t\u00e9me si m\u00f4\u017eete pre\u010d\u00edta\u0165 v na\u0161om blogovom \u010dl\u00e1nku Stavebn\u00e9 a mont\u00e1\u017ene prev\u00e1dzkarne slovensk\u00fdch a \u010desk\u00fdch firiem v Nemecku<\/a>, kde podrobne rozober\u00e1me tieto situ\u00e1cie.<\/strong><\/p>\n<\/div><\/div><\/div>

    Pre slovensk\u00e9 a \u010desk\u00e9 kapit\u00e1lov\u00e9 spolo\u010dnosti, ktor\u00e9 zva\u017euj\u00fa podnikanie v Nemecku, je nevyhnutn\u00e9 d\u00f4kladne porozumie\u0165 da\u0148ov\u00fdm povinnostiam a pripravi\u0165 sa na ne. Vysok\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie a komplexn\u00e9 pravidl\u00e1 m\u00f4\u017eu ma\u0165 v\u00fdznamn\u00fd vplyv na va\u0161e podnikanie.<\/p>\n

    Odpor\u00fa\u010dame v\u00e1m konzultova\u0165 tieto z\u00e1le\u017eitosti s odborn\u00edkmi, ktor\u00ed v\u00e1m m\u00f4\u017eu pom\u00f4c\u0165 optimalizova\u0165 va\u0161e da\u0148ov\u00e9 povinnosti a zabezpe\u010di\u0165 s\u00falad s nemeck\u00fdmi z\u00e1konmi. Ak m\u00e1te ot\u00e1zky alebo potrebujete \u010fal\u0161ie inform\u00e1cie, nev\u00e1hajte n\u00e1s kontaktova\u0165<\/a>.<\/strong> Na\u0161a spolo\u010dnos\u0165 v\u00e1m s rados\u0165ou poskytne v\u0161etky potrebn\u00e9 inform\u00e1cie a podporu, aby ste sa mohli \u00faspe\u0161ne zorientova\u0165 v zlo\u017eitom svete medzin\u00e1rodn\u00e9ho zda\u0148ovania.<\/p>\n

    Dbajte na to, aby ste mali v\u0161etky pr\u00e1vne z\u00e1le\u017eitosti spr\u00e1vne nastaven\u00e9, a vyhnite sa mo\u017en\u00fdm komplik\u00e1ci\u00e1m s nemeck\u00fdm da\u0148ov\u00fdm \u00faradom. S Mokrohs Tax Consulting ste v dobr\u00fdch ruk\u00e1ch, a my v\u00e1m pom\u00f4\u017eeme vyhn\u00fa\u0165 sa zbyto\u010dn\u00fdm rizik\u00e1m.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1172,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1171","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\/1171","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=1171"}],"version-history":[{"count":3,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1171\/revisions"}],"predecessor-version":[{"id":1203,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1171\/revisions\/1203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1172"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}