{"id":1447,"date":"2025-10-08T15:40:56","date_gmt":"2025-10-08T13:40:56","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1447"},"modified":"2025-10-09T09:39:51","modified_gmt":"2025-10-09T07:39:51","slug":"ako-dlho-trva-vratenie-dani-v-nemecku","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2025\/10\/08\/ako-dlho-trva-vratenie-dani-v-nemecku\/","title":{"rendered":"Ako dlho trv\u00e1 vr\u00e1tenie dan\u00ed v Nemecku?"},"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-text fusion-text-1\"><p>Jedna z prv\u00fdch ot\u00e1zok, ktor\u00fa dost\u00e1vam od klientov (\u010di u\u017e ide o zamestnancov, \u017eivnostn\u00edkov alebo stavebn\u00e9 firmy) je:<br \/>\n<strong>\u201eKedy m\u00f4\u017eem \u010daka\u0165, \u017ee mi nemeck\u00fd \u00farad vr\u00e1ti dane?\u201c<\/strong><\/p>\n<p>Na Slovensku alebo v \u010cesku je zvykom, \u017ee veci sa vybavia v podobn\u00fdch predv\u00eddate\u013en\u00fdch lehot\u00e1ch. V Nemecku je to v\u0161ak komplikovanej\u0161ie. Ka\u017ed\u00fd typ dane m\u00e1 vlastn\u00fd proces, in\u00fa r\u00fdchlos\u0165 a, samozrejme, aj r\u00f4zne \u00faskalia.<\/p>\n<\/div><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;\">Da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b (zamestnanci)<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak ste zamestnancom, spracovanie priznania trv\u00e1 spravidla <strong>2 a\u017e 6 mesiacov.<\/strong> V praxi sa ale st\u00e1va, \u017ee \u00farady natiahnu proces aj na <strong>12 mesiacov<\/strong> &#8211; najm\u00e4 ak pod\u00e1vate priznanie v sez\u00f3ne (m\u00e1j &#8211; august).<\/p>\n<p>Elektronick\u00e9 podanie (ktor\u00e9 je dnes povinn\u00e9), je v\u017edy r\u00fdchlej\u0161ie ne\u017e papierov\u00e1 forma. A e\u0161te jedna vec: ak ch\u00fdbaj\u00fa doklady alebo m\u00e1 \u00farad dopl\u0148uj\u00face ot\u00e1zky, cel\u00fd proces sa zastav\u00ed a \u010dak\u00e1te e\u0161te dlh\u0161ie.<\/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;\">Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b (firmy)<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri firemn\u00fdch priznaniach je to podobn\u00e9. Priemern\u00e1 lehota je 3 a\u017e 6 mesiacov. Ak sa v\u0161ak firma rozhodne uplat\u0148ova\u0165 da\u0148ov\u00e9 straty, alebo ak prebieha kontrola, treba po\u010d\u00edta\u0165 s dlh\u0161\u00edm \u010dakan\u00edm. Nie je v\u00fdnimkou, \u017ee sa cel\u00fd proces natiahne aj na viac ne\u017e pol roka.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" style=\"--button_margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/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;\">\u017divnostensk\u00e1 da\u0148 (Gewerbesteuer)<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Tu sa stret\u00e1vame so \u0161pecifikom, ktor\u00e9 mnoh\u00ed slovensk\u00ed podnikatelia nepoznaj\u00fa. Najprv prich\u00e1dza rozhodnutie (tzv. <em>Messbescheid<\/em>) z finan\u010dn\u00e9ho \u00faradu. A\u017e na jeho z\u00e1klade rozhoduje obec, ktor\u00e1 da\u0148 spravuje. Preplatok b\u00fdva vr\u00e1ten\u00fd spravidla <strong>4 a\u017e 12 t\u00fd\u017ed\u0148ov po doru\u010den\u00ed Messbescheidu<\/strong>. R\u00fdchlos\u0165 je v\u0161ak ve\u013emi individu\u00e1lna a z\u00e1vis\u00ed od konkr\u00e9tnej obce.<\/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;\">Da\u0148 z pridanej hodnoty (DPH)<\/h2><\/div><div class=\"fusion-text fusion-text-6\"><p>Pri DPH je proces v\u00fdrazne r\u00fdchlej\u0161\u00ed. Vr\u00e1tenie pri mesa\u010dn\u00fdch alebo \u0161tvr\u0165ro\u010dn\u00fdch priznaniach m\u00f4\u017ee trva\u0165 len <strong>1 a\u017e 4 t\u00fd\u017edne<\/strong>.<br \/>\nTreba v\u0161ak r\u00e1ta\u0165 s dvoma v\u00fdnimkami:<\/p>\n<ul>\n<li>ak ide o <strong>nov\u00fa firmu<\/strong> alebo o <strong>vy\u0161\u0161\u00ed preplatok<\/strong>, \u00farad si m\u00f4\u017ee spusti\u0165 kontrolu, \u010do proces pred\u013a\u017ei,<\/li>\n<li>ak je firma na trhu u\u017e zn\u00e1ma a stabiln\u00e1, peniaze prich\u00e1dzaj\u00fa ove\u013ea r\u00fdchlej\u0161ie.<\/li>\n<\/ul>\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;\">Zr\u00e1\u017ekov\u00e1 da\u0148 v stavebn\u00edctve (\u00a7 48b EStG)<\/h2><\/div><div class=\"fusion-text fusion-text-7\"><p>Stavebn\u00edctvo m\u00e1 svoje vlastn\u00e9 \u0161pecifikum &#8211; tzv. zr\u00e1\u017ekov\u00fa da\u0148. Tu spracovanie \u017eiadosti o vr\u00e1tenie trv\u00e1 obvykle <strong>2 a\u017e 4 mesiace<\/strong>. Probl\u00e9m nast\u00e1va, ak ch\u00fdbaj\u00fa doklady. \u00darad si vy\u017eiada doplnenie a proces sa znovu pred\u013a\u017ei.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-no fusion-button-default-type\" style=\"--button_margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/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;\">\u010co z toho vypl\u00fdva pre firmy?<\/h2><\/div><div class=\"fusion-text fusion-text-9\"><p>Najv\u00e4\u010d\u0161ou chybou je spolieha\u0165 sa na to, \u017ee to \u201ep\u00f4jde ako doma\u201c. V Nemecku je syst\u00e9m pedantn\u00fd. Ka\u017ed\u00fd ch\u00fdbaj\u00faci doklad znamen\u00e1 nielen komplik\u00e1ciu, ale aj nieko\u013ekomesa\u010dn\u00e9 zdr\u017eanie. Pam\u00e4t\u00e1m si pr\u00edpad klienta, ktor\u00fd \u010dakal na vr\u00e1tenie dane viac ne\u017e rok len preto, \u017ee nedodal potvrdenie o da\u0148ovej rezidencii.<\/p>\n<\/div><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;\">Ako si u\u013eah\u010di\u0165 \u017eivot?<\/h2><\/div><div class=\"fusion-text fusion-text-10\"><p>Tu s\u00fa tri jednoduch\u00e9 rady, ktor\u00e9 sa mi v praxi osved\u010dili:<br \/>\n<strong>Pod\u00e1vajte priznania elektronicky<\/strong>. Je to r\u00fdchlej\u0161ie, spo\u013eahlivej\u0161ie a v Nemecku aj povinn\u00e9.<br \/>\n<strong>Skontrolujte si doklady dvakr\u00e1t<\/strong>. Ka\u017ed\u00e1 ch\u00fdbaj\u00faca pr\u00edloha znamen\u00e1 mesiace \u010dakania navy\u0161e.<br \/>\n<strong>Po\u010d\u00edtajte s rezervou v cash-flow<\/strong>. Nepl\u00e1nujte, \u017ee peniaze pr\u00eddu \u201ehne\u010f po podan\u00ed\u201c. Rad\u0161ej sa pripravte na to, \u017ee ich uvid\u00edte a\u017e o p\u00e1r mesiacov.<\/p>\n<p>Ak <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/08\/21\/podnikanie-na-nemecku-zivnost-vyhody-a-nevyhody\/\">podnik\u00e1te v Nemecku<\/a>, trpezlivos\u0165 a prec\u00edznos\u0165 s\u00fa rovnako d\u00f4le\u017eit\u00e9 ako samotn\u00e1 da\u0148ov\u00e1 optimaliz\u00e1cia. Plat\u00ed, \u017ee ten, kto m\u00e1 poriadok v papieroch, m\u00e1 peniaze sk\u00f4r.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1445,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1447","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\/1447","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=1447"}],"version-history":[{"count":4,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1447\/revisions"}],"predecessor-version":[{"id":1451,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1447\/revisions\/1451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1445"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}