{"id":1248,"date":"2024-12-11T07:41:24","date_gmt":"2024-12-11T06:41:24","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1248"},"modified":"2025-01-20T08:32:09","modified_gmt":"2025-01-20T07:32:09","slug":"freistellung-na-3roky","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/12\/11\/freistellung-na-3roky\/","title":{"rendered":"Freistellung na 3 roky"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Kto ho m\u00f4\u017ee z\u00edska\u0165 a ak\u00e9 pravidl\u00e1 platia?<\/h2><\/div><div class=\"fusion-text fusion-text-1\"><p>Ak p\u00f4sob\u00edte v stavebnom sektore v Nemecku, pravdepodobne ste u\u017e po\u010duli o <strong>Freistellungsbescheinigung<\/strong> \u2013 dokumente, ktor\u00fd v\u00e1m m\u00f4\u017ee u\u0161etri\u0165 \u010das, administrat\u00edvu a nemal\u00e9 finan\u010dn\u00e9 prostriedky. Tento blog sa zameriava na najnov\u0161ie pravidl\u00e1 a v\u00fdhody trojro\u010dn\u00e9ho Freistellung, ako aj na povinnosti, ktor\u00e9 s n\u00edm s\u00favisia.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u010co je Freistellung a ak\u00fd m\u00e1 v\u00fdznam?<\/h2><\/div><div class=\"fusion-text fusion-text-2\"><p><strong>Freistellungsbescheinigung<\/strong> je oslobodenie od zr\u00e1\u017ekovej dane (Bauabzugssteuer) vo v\u00fd\u0161ke 15 %, ktor\u00fa inak stavebn\u00e9 spolo\u010dnosti musia odv\u00e1dza\u0165 nemeck\u00e9mu da\u0148ov\u00e9mu \u00faradu z fakturovanej sumy. Tento syst\u00e9m bol zaveden\u00fd na zabezpe\u010denie da\u0148ovej kontroly v oblasti stavebn\u00fdch \u010dinnost\u00ed. V praxi v\u0161ak m\u00f4\u017ee by\u0165 zdr\u017eanliv\u00fd, ak podnikate\u013e mus\u00ed \u017eiada\u0165 o vr\u00e1tenie zadr\u017ean\u00fdch dan\u00ed.<br \/>\nFreistellung umo\u017e\u0148uje podnikom kona\u0165 efekt\u00edvnej\u0161ie a poskytuje im likviditu, \u010do m\u00e1 osobitn\u00fd v\u00fdznam pre firmy s dlhodob\u00fdmi projektmi. <strong>Od m\u00e1ja 2024<\/strong> s\u00fa v\u0161etky \u017eiadosti o Freistellung spracovan\u00e9 v\u00fdhradne <strong>elektronicky<\/strong>, \u010do zni\u017euje administrat\u00edvnu z\u00e1\u0165a\u017e nielen pre podnikate\u013eov, ale aj pre nemeck\u00fa finan\u010dn\u00fa spr\u00e1vu.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Kto m\u00f4\u017ee z\u00edska\u0165 Freistellung na 3 roky?<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Od roku 2024 m\u00f4\u017ee spo\u013eahliv\u00fd podnikate\u013e z\u00edska\u0165 Freistellung s pred\u013a\u017eenou platnos\u0165ou na tri roky, ak spln\u00ed tieto podmienky:<\/p>\n<ul>\n<li><strong>Spo\u013eahlivos\u0165 podnikate\u013ea\/da\u0148ovn\u00edka:<\/strong><br \/>\nPodnikate\u013e mus\u00ed ma\u0165 bezprobl\u00e9mov\u00fa da\u0148ov\u00fa hist\u00f3riu, vr\u00e1tane plnenia v\u0161etk\u00fdch dokumenta\u010dn\u00fdch povinnost\u00ed vo\u010di nemeck\u00fdm da\u0148ov\u00fdm \u00faradom.<\/li>\n<li><strong>Dokument\u00e1cia stavebn\u00fdch aktiv\u00edt:<\/strong><br \/>\nPo\u010das trojro\u010dnej platnosti Freistellung mus\u00ed podnikate\u013e ka\u017edoro\u010dne elektronicky dokumentova\u0165 svoje stavebn\u00e9 aktivity priamo na <strong>Finanzamt Chemnitz<\/strong>. Elektronick\u00e1 spr\u00e1va nahr\u00e1dza p\u00f4vodn\u00e9 papierov\u00e9 procesy.<\/li>\n<li><strong>\u017diadna povinnos\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie z minulosti:<\/strong><br \/>\nAk da\u0148ovn\u00edk nemal doteraz povinnos\u0165 pod\u00e1va\u0165 nemeck\u00e9 da\u0148ov\u00e9 priznanie. Nako\u013eko stavebn\u00e9 firmy, ktor\u00e9 pracuj\u00fa so subdodavatelmi, maj\u00fa z\u00e1sadne povinnos\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k nemeckej DPH, ich Freistellug bude pred\u013a\u017een\u00fd pravdepodobne v\u017edy len o jeden rok.<\/li>\n<\/ul>\n<p>Po splnen\u00ed t\u00fdchto troch podmienok pred\u013a\u017ei nemeck\u00fd da\u0148ov\u00fd \u00farad Freistellung zv\u00e4\u010d\u0161a na 3 roky.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u010co sa stane, ak podmienky nespln\u00edte?<\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>Nemeck\u00fd da\u0148ov\u00fd \u00farad m\u00f4\u017ee vy\u017eadova\u0165 podanie da\u0148ov\u00e9ho priznania, ak:<\/p>\n<ul>\n<li>Podnikate\u013e nedokumentuje svoje stavebn\u00e9 aktivity,<\/li>\n<li>\u00darad zist\u00ed, \u017ee vznikla da\u0148ov\u00e1 povinnos\u0165.<\/li>\n<\/ul>\n<p>Tento postup m\u00f4\u017ee nasta\u0165 aj v pr\u00edpade, \u017ee firma nem\u00e1 schv\u00e1len\u00fd Freistellung alebo nepred\u013a\u017ei jeho platnos\u0165. O tom, ako postupova\u0165 pri nemeckom da\u0148ovom priznan\u00ed a ve\u013ea <a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/blog\/\">\u010fal\u0161\u00edch inform\u00e1ci\u00ed sa dozviete na na\u0161om webe v sekcii blog<\/a>.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Povinn\u00e9 elektronick\u00e9 \u017eiadosti<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Od <strong>1. m\u00e1ja 2024<\/strong> Finanzamt Chemnitz a \u010fal\u0161ie \u00farady akceptuj\u00fa \u017eiadosti o Freistellung v\u00fdhradne elektronicky. Papierov\u00e9 \u017eiadosti u\u017e nie s\u00fa spracovan\u00e9 a s\u00fa vr\u00e1ten\u00e9, \u010do m\u00f4\u017ee proces v\u00fdrazne pred\u013a\u017ei\u0165. Ak si nie ste ist\u00ed, ako postupova\u0165, n\u00e1\u0161 t\u00edm v Mokrohs Tax Consulting v\u00e1m zabezpe\u010d\u00ed v\u0161etky potrebn\u00e9 kroky.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Pre\u010do spolupracova\u0165 s odborn\u00edkom?<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Spr\u00e1vne podanie \u017eiadosti o Freistellung m\u00f4\u017ee by\u0165 \u010dasovo n\u00e1ro\u010dn\u00e9, najm\u00e4 s oh\u013eadom na meniace sa pravidl\u00e1. Pod zastre\u0161en\u00edm na\u0161ich odborn\u00edkov z\u00edskate:<\/p>\n<ul>\n<li><strong>Zabezpe\u010denie spr\u00e1vnosti \u017eiadosti a dokument\u00e1cie,<\/strong><\/li>\n<li><strong>R\u00fdchlej\u0161ie vybavenie elektronickej \u017eiadosti,<\/strong><\/li>\n<li><strong>Poradenstvo na mieru pre va\u0161e podnikanie.<\/strong><\/li>\n<\/ul>\n<p>Ak potrebujete pomoc, pre\u010d\u00edtajte si viac o na\u0161ich slu\u017eb\u00e1ch v \u010dl\u00e1nku <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/02\/20\/5-dovodov-preco-by-mal-nemecke-danove-priznanie-spracovat-odbornik\/\">5 d\u00f4vodov, pre\u010do by mal nemeck\u00e9 da\u0148ov\u00e9 priznanie spracova\u0165 odborn\u00edk<\/a>.<\/p>\n<p>Freistellung na 3 roky je v\u00fdhodou, ktor\u00fa by mal vyu\u017ei\u0165 ka\u017ed\u00fd podnikate\u013e v stavebn\u00edctve v Nemecku. Ne\u010dakajte, a\u017e v\u00e1m \u00farad zamietne papierov\u00fa \u017eiados\u0165, a vyu\u017eite mo\u017enos\u0165 zabezpe\u010di\u0165 si Freistellung s profesion\u00e1lnou podporou.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Zverte svoje podnikanie do r\u00fak odborn\u00edkov<\/h2><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><p>Spolo\u010dnos\u0165 Mokrohs Tax Consulting p\u00f4sob\u00ed v oblasti da\u0148ov\u00e9ho poradenstva v Nemecku a na Slovensku u\u017e po dlh\u00e9 roky. Pon\u00fakame komplexn\u00e9 efekt\u00edvne a nebyrokratick\u00e9 rie\u0161enia. Takmer v\u0161etko vybav\u00edte r\u00fdchlo a m\u00e1te k dispoz\u00edcii online. <a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/#kontakt\">Mokrohs Tax Consulting<\/a> m\u00e1 pobo\u010dky na Slovensku aj v Nemecku.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1248","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\/1248","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=1248"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1248\/revisions"}],"predecessor-version":[{"id":1263,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1248\/revisions\/1263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1235"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}