{"id":1457,"date":"2025-10-29T15:50:09","date_gmt":"2025-10-29T14:50:09","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1457"},"modified":"2025-10-29T15:50:09","modified_gmt":"2025-10-29T14:50:09","slug":"najvyznamnejsie-dane-v-nemecku-prehlad-pre-fyzicke-a-pravnicke-osoby","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2025\/10\/29\/najvyznamnejsie-dane-v-nemecku-prehlad-pre-fyzicke-a-pravnicke-osoby\/","title":{"rendered":"Najv\u00fdznamnej\u0161ie dane v Nemecku: Preh\u013ead pre fyzick\u00e9 a pr\u00e1vnick\u00e9 osoby"},"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>Nemeck\u00fd da\u0148ov\u00fd syst\u00e9m patr\u00ed medzi najkomplexnej\u0161ie v Eur\u00f3pe. Pre podnikate\u013eov aj s\u00fakromn\u00e9 osoby predstavuje cel\u00fd rad povinnost\u00ed, ktor\u00e9 sa l\u00ed\u0161ia pod\u013ea formy podnikania aj druhu pr\u00edjmu. V tomto preh\u013eade v\u00e1m prin\u00e1\u0161ame z\u00e1kladn\u00fa orient\u00e1ciu v najd\u00f4le\u017eitej\u0161\u00edch daniach, ktor\u00e9 by ste pri p\u00f4soben\u00ed v Nemecku mali pozna\u0165.<\/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;\">Dane pre fyzick\u00e9 osoby<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p><strong>1. Da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b (Einkommensteuer)<\/strong><br \/>\nVz\u0165ahuje sa na v\u0161etky osoby s trval\u00fdm alebo obvykl\u00fdm pobytom v Nemecku. Zda\u0148uje sa celkov\u00fd pr\u00edjem \u2013 mzda, podnikanie, samostatn\u00e1 \u010dinnos\u0165, kapit\u00e1lov\u00e9 pr\u00edjmy aj pr\u00edjmy z pren\u00e1jmu.<\/p>\n<ul>\n<li>Nezdanite\u013en\u00e1 \u010das\u0165 v roku 2025: <strong>12 096 \u20ac<\/strong> (resp. <strong>24 192 \u20ac<\/strong> pre man\u017eelov).<\/li>\n<li>Sadzby s\u00fa progres\u00edvne: od <strong>14 %<\/strong> po <strong>42 %<\/strong>, pri vysok\u00fdch pr\u00edjmoch a\u017e <strong>45 %<\/strong>.<\/li>\n<\/ul>\n<p><strong>2. \u017divnostensk\u00e1 da\u0148 (Gewerbesteuer)<\/strong><br \/>\nFyzick\u00e9 osoby \u2013 podnikatelia \u2013 podliehaj\u00fa tejto dani, ak dosahuj\u00fa pr\u00edjmy z podnikania.<\/p>\n<ul>\n<li>Oslobodenie: <strong>24 500 \u20ac<\/strong> z ro\u010dn\u00e9ho zisku.<\/li>\n<li>Sadzba z\u00e1vis\u00ed od miestneho \u201eHebesatzu\u201c \u2013 teda danovej sadzby, ktor\u00fa ur\u010duje obec (zvy\u010dajne medzi <strong>300 % a\u017e 450 %<\/strong>).<\/li>\n<\/ul>\n<p><strong>3. Da\u0148 z pridanej hodnoty (Umsatzsteuer)<\/strong><br \/>\nVz\u0165ahuje sa na v\u00e4\u010d\u0161inu predajov tovarov a slu\u017eieb:<\/p>\n<ul>\n<li>\u0160tandardn\u00e1 sadzba: <strong>19 %<\/strong><\/li>\n<li>Zn\u00ed\u017een\u00e1 sadzba: <strong>7 %<\/strong> (napr. pre knihy, potraviny)<\/li>\n<li>Mal\u00ed podnikatelia m\u00f4\u017eu vyu\u017ei\u0165 oslobodenie, ak ich ro\u010dn\u00fd obrat nepresiahne <strong>25 000 \u20ac<\/strong>.<\/li>\n<\/ul>\n<p><strong>4. Dedi\u010dsk\u00e1 a darovacia da\u0148 (Erbschaft- und Schenkungsteuer)<\/strong><br \/>\nPlat\u00ed pri bezodplatnom prevode majetku \u2013 bu\u010f ako dedi\u010dstvo, alebo ako dar.<\/p>\n<ul>\n<li>Oslobodenia: man\u017eel\/ka <strong>500 000 \u20ac<\/strong>, deti <strong>400 000 \u20ac<\/strong>, vnuci <strong>200 000 \u20ac<\/strong>, in\u00e9 osoby <strong>20 000 \u20ac<\/strong>.<\/li>\n<li>Sadzba: <strong>7 \u2013 50 %<\/strong> pod\u013ea v\u00fd\u0161ky a vz\u0165ahu medzi stranami.<\/li>\n<li>Oslobodenia mo\u017eno uplatni\u0165 ka\u017ed\u00fdch 10 rokov.<\/li>\n<\/ul>\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-3\" 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-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;\">Dane pre pr\u00e1vnick\u00e9 osoby<\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p><strong>1. Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b (K\u00f6rperschaftsteuer)<br \/>\n<\/strong>Z\u00e1kladn\u00e1 da\u0148 pre s.r.o. a in\u00e9 pr\u00e1vnick\u00e9 osoby.<\/p>\n<ul>\n<li>Sadzba: <strong>15 %<\/strong><\/li>\n<li>Prir\u00e1\u017eka solidarity: <strong>5,5 %<\/strong> z dane<\/li>\n<li>Celkov\u00e9 za\u0165a\u017eenie napr\u00edklad pri zisku <strong>100 000 \u20ac<\/strong> predstavuje pribli\u017ene <strong>15 825 \u20ac<\/strong>.<\/li>\n<\/ul>\n<p><strong>2. \u017divnostensk\u00e1 da\u0148 (Gewerbesteuer)<\/strong><br \/>\nPre pr\u00e1vnick\u00e9 osoby je povinn\u00e1 bez oh\u013eadu na v\u00fd\u0161ku zisku.<\/p>\n<ul>\n<li>\u017diadne oslobodenie.<\/li>\n<li>V\u00fdsledn\u00e1 sadzba z\u00e1vis\u00ed od miestneho Hebesatzu.<\/li>\n<li>Spolu s K\u00f6rperschaftsteuer dosahuje celkov\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie spravidla <strong>30 \u2013 35 %<\/strong>.<\/li>\n<\/ul>\n<p><strong>3. Da\u0148 z pridanej hodnoty (Umsatzsteuer)<\/strong><br \/>\nPravidl\u00e1 s\u00fa rovnak\u00e9 ako pri fyzick\u00fdch osob\u00e1ch.<\/p>\n<ul>\n<li>Firmy si v\u0161ak m\u00f4\u017eu uplatni\u0165 <strong>odpo\u010det DPH<\/strong> z prijat\u00fdch fakt\u00far, \u010do je v\u00fdhodou oproti neplatcom DPH.<\/li>\n<\/ul>\n<p><strong>4. Dedi\u010dsk\u00e1 a darovacia da\u0148 \u2013 nepriamo relevantn\u00e1<\/strong><br \/>\nAj ke\u010f sa t\u00e1to da\u0148 priamo net\u00fdka pr\u00e1vnick\u00fdch os\u00f4b, prevod obchodn\u00fdch podielov m\u00f4\u017ee sp\u00f4sobi\u0165 da\u0148ov\u00fa povinnos\u0165 u vlastn\u00edka.<\/p>\n<ul>\n<li>Podnikate\u013esk\u00fd majetok m\u00f4\u017ee by\u0165 \u2013 pri splnen\u00ed podmienok \u2013 <strong>osloboden\u00fd a\u017e do v\u00fd\u0161ky 100 %<\/strong>.<\/li>\n<\/ul>\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;\">Z\u00e1ver<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Nemeck\u00fd da\u0148ov\u00fd syst\u00e9m jednozna\u010dne rozli\u0161uje medzi s\u00fakromn\u00fdmi osobami a podnikmi. Fyzick\u00e9 osoby naj\u010dastej\u0161ie \u010delia dani z pr\u00edjmu, podnikatelia navy\u0161e Gewerbesteuer. Pr\u00e1vnick\u00e9 osoby s\u00fa povinn\u00e9 plati\u0165 viacer\u00e9 druhy dan\u00ed vr\u00e1tane K\u00f6rperschaftsteuer, Gewerbesteuer a DPH.<\/p>\n<p>Pre spr\u00e1vne nastavenie da\u0148ov\u00fdch povinnost\u00ed a vyu\u017eitie mo\u017en\u00fdch osloboden\u00ed odpor\u00fa\u010dame odborn\u00fa konzult\u00e1ciu. N\u00e1\u0161 t\u00edm v <strong>Mokrohs Tax Consulting<\/strong> v\u00e1m pom\u00f4\u017ee zorientova\u0165 sa a navrhn\u00fa\u0165 rie\u0161enie prisp\u00f4soben\u00e9 va\u0161im potreb\u00e1m \u2013 v Nemecku aj na Slovensku.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1456,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1457","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\/1457","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=1457"}],"version-history":[{"count":3,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1457\/revisions"}],"predecessor-version":[{"id":1460,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1457\/revisions\/1460"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1456"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}