{"id":1193,"date":"2024-10-25T15:17:58","date_gmt":"2024-10-25T13:17:58","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1193"},"modified":"2024-10-25T15:17:58","modified_gmt":"2024-10-25T13:17:58","slug":"zmena-legislativy-v-zdanovani-arge","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/10\/25\/zmena-legislativy-v-zdanovani-arge\/","title":{"rendered":"Zmena legislat\u00edvy v zda\u0148ovan\u00ed ARGE (tzv. Arbeitsgemeinschaft). \u010co to znamen\u00e1 pre stavebn\u00e9 firmy?"},"content":{"rendered":"

V Nemecku do\u0161lo k \u00faprave pravidiel, ktor\u00e9 sa t\u00fdkaj\u00fa zda\u0148ovania zdru\u017een\u00ed ARGE (Arbeitsgemeinschaft)<\/strong>, \u010do m\u00e1 z\u00e1sadn\u00fd vplyv na slovensk\u00e9 a \u010desk\u00e9 stavebn\u00e9 firmy. ARGE je forma zdru\u017eenia spolupodie\u013eaj\u00faceho sa na stavebn\u00fdch projektoch a doteraz podliehala nemeck\u00fdm da\u0148ov\u00fdm z\u00e1konom bez oh\u013eadu na trvanie projektu. Tento \u010dl\u00e1nok v\u00e1m pribl\u00ed\u017ei najnov\u0161ie legislat\u00edvne zmeny, ktor\u00e9 by ste mali pozna\u0165, ak podnik\u00e1te v r\u00e1mci ARGE v Nemecku.<\/p>\n<\/div>

Ako to fungovalo doteraz?<\/h2><\/div>

Pred zmenou legislat\u00edvy platilo, \u017ee zdru\u017eenia ARGE boli v Nemecku zda\u0148ovan\u00e9 ako zdru\u017eenia spolupodnikate\u013eov. To znamen\u00e1, \u017ee v\u0161etky zisky, ktor\u00e9 tak\u00e9to zdru\u017eenie dosiahlo, sa zda\u0148ovali v Nemecku, a to prostredn\u00edctvom dane z pr\u00edjmu a \u017eivnostenskej dane. Tento princ\u00edp sa vz\u0165ahoval aj na zahrani\u010dn\u00fdch \u017eivnostn\u00edkov, napr\u00edklad zo Slovenska alebo \u010ceskej republiky, ktor\u00ed sa podie\u013eali na ARGE. T\u00ed boli od prv\u00e9ho d\u0148a povinn\u00ed plati\u0165 da\u0148 z pr\u00edjmu v Nemecku a pod\u00e1va\u0165 ro\u010dn\u00e9 da\u0148ov\u00e9 priznanie. Na d\u013a\u017eku ich pr\u00e1ce na konkr\u00e9tnom stavenisku sa nebral oh\u013ead \u2013 ich pr\u00edjem bol automaticky zda\u0148ovan\u00fd v Nemecku bez oh\u013eadu na to, \u010di projekt trval menej alebo viac ako 12 mesiacov.<\/p>\n<\/div>

\u010co sa zmenilo v zda\u0148ovan\u00ed v Nemecku?<\/h2><\/div>

Najnov\u0161ie pravidl\u00e1 v Nemecku, ktor\u00e9 u\u017e pri\u0161li do platnosti, zav\u00e1dzaj\u00fa z\u00e1sadn\u00fa zmenu \u2013 zda\u0148ovanie pr\u00edjmov v r\u00e1mci ARGE sa teraz riadi krit\u00e9riom trvania projektu na jednom stavenisku. Pred podan\u00edm nemeck\u00e9ho da\u0148ov\u00e9ho priznania je potrebn\u00e9 overi\u0165, \u010di slovensk\u00fd alebo \u010desk\u00fd \u017eivnostn\u00edk a spolupodnikate\u013e ARGE pracoval na konkr\u00e9tnom stavenisku dlh\u0161ie ako 12 mesiacov.<\/p>\n

Ak pr\u00e1ca trvala menej ako 12 mesiacov, pr\u00edjem z ARGE zda\u0148uje v\u00fdlu\u010dne Slovensko alebo \u010cesko, teda domovsk\u00e1 krajina podnikate\u013ea, a nie Nemecko. Nemeck\u00fd da\u0148ov\u00fd \u00farad si m\u00f4\u017ee n\u00e1rokova\u0165 da\u0148 z pr\u00edjmu a\u017e vtedy, ke\u010f pr\u00e1ca na jednom stavenisku presiahne 12 mesiacov. V takom pr\u00edpade Slovensko alebo \u010cesko oslobod\u00ed tento pr\u00edjem od dan\u00ed, aby sa predi\u0161lo dvojit\u00e9mu zdaneniu. O tom, ak\u00e9 s\u00fa rozdiely medzi slovensk\u00fdm da\u0148ov\u00fdm priznan\u00edm a da\u0148ov\u00fdm priznan\u00edm podan\u00edm v Nemecku, si m\u00f4\u017eete pre\u010d\u00edta\u0165 v na\u0161om blogovom \u010dl\u00e1nku tu.<\/a><\/p>\n<\/div>

Ak\u00e9 z\u00e1sadn\u00e9 rozdiely sa v\u00e1s m\u00f4\u017eu dotkn\u00fa\u0165?<\/h2><\/div>
    \n
  1. Zda\u0148ovanie na z\u00e1klade trvania projektu<\/strong> \u2013 K\u013e\u00fa\u010dovou zmenou je, \u017ee ak projekt netrv\u00e1 dlh\u0161ie ako 12 mesiacov, v\u00e1\u0161 pr\u00edjem z ARGE nebude zda\u0148ovan\u00fd v Nemecku, ale vo va\u0161ej domovskej krajine. To m\u00f4\u017ee prinies\u0165 zmenu v tom, kde a ako mus\u00edte plati\u0165 dane.<\/li>\n
  2. Riziko dvojit\u00e9ho zdanenia<\/strong> \u2013 Ak trvanie projektu presiahne 12 mesiacov, budete musie\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie v Nemecku, \u010do m\u00f4\u017ee vies\u0165 k riziku duplicitn\u00e9ho zdanenia, pokia\u013e neprever\u00edte spr\u00e1vne da\u0148ov\u00e9 povinnosti v oboch krajin\u00e1ch.<\/li>\n
  3. Administrat\u00edvne n\u00e1roky<\/strong> \u2013 Zmena pravidiel prin\u00e1\u0161a zv\u00fd\u0161en\u00e9 n\u00e1roky na sledovanie d\u013a\u017eky trvania va\u0161ich projektov na stavenisk\u00e1ch, aby ste vedeli, kedy je potrebn\u00e9 pod\u00e1va\u0165 nemeck\u00e9 da\u0148ov\u00e9 priznanie a kedy nie.<\/li>\n<\/ol>\n<\/div>

    Ako pred\u00eds\u0165 dvojit\u00e9mu zdaneniu v Nemecku?<\/h2><\/div>

    Najnov\u0161ie pravidl\u00e1 zda\u0148ovania ARGE v Nemecku sa s\u00fastre\u010fuj\u00fa na trvanie pr\u00e1ce na jednom stavenisku. Ak projekt trv\u00e1 menej ako 12 mesiacov, pr\u00edjem zda\u0148uje domovsk\u00e1 krajina podnikate\u013ea<\/strong> (Slovensko alebo \u010cesko), a nie Nemecko. Ak v\u0161ak projekt trv\u00e1 viac ako 12 mesiacov, Nemecko m\u00e1 n\u00e1rok na zdanenie pr\u00edjmu. T\u00e1to zmena znamen\u00e1, \u017ee stavebn\u00e9 firmy a \u017eivnostn\u00edci musia starostlivo sledova\u0165 d\u013a\u017eku svojich projektov, aby sa vyhli komplik\u00e1ci\u00e1m pri zda\u0148ovan\u00ed a duplicitn\u00fdm da\u0148ov\u00fdm povinnostiam.<\/p>\n<\/div>

    Na koho sa obr\u00e1ti\u0165?<\/h2><\/div>

    Ste \u010dlenom ARGE a neviete, ako spr\u00e1vne postupova\u0165 vo\u010di nemeck\u00e9mu da\u0148ov\u00e9mu \u00faradu? Kontaktujte n\u00e1s<\/a> a my v\u00e1m pom\u00f4\u017eeme zorientova\u0165 sa v nov\u00fdch pravidl\u00e1ch a zabezpe\u010d\u00edme, \u017ee va\u0161e da\u0148ov\u00e9 povinnosti bud\u00fa vyrie\u0161en\u00e9 efekt\u00edvne a bez rizika.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1193","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\/1193","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=1193"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1193\/revisions"}],"predecessor-version":[{"id":1197,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1193\/revisions\/1197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}