{"id":1461,"date":"2025-11-04T08:00:28","date_gmt":"2025-11-04T07:00:28","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1461"},"modified":"2025-10-30T12:30:35","modified_gmt":"2025-10-30T11:30:35","slug":"kolko-druhov-dani-existuje-v-nemecku","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2025\/11\/04\/kolko-druhov-dani-existuje-v-nemecku\/","title":{"rendered":"Ko\u013eko druhov dan\u00ed existuje 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>Nemeck\u00fd da\u0148ov\u00fd syst\u00e9m patr\u00ed medzi najrozsiahlej\u0161ie v Eur\u00f3pe. Celkovo v \u0148om n\u00e1jdeme pribli\u017ene <strong>40 r\u00f4znych druhov dan\u00ed<\/strong>, ktor\u00e9 sa delia do nieko\u013ek\u00fdch hlavn\u00fdch skup\u00edn. Po\u010det sa m\u00f4\u017ee l\u00ed\u0161i\u0165 v z\u00e1vislosti od toho, \u010di sa zapo\u010d\u00edtavaj\u00fa aj \u0161pecifick\u00e9 miestne dane alebo \u00fazke \u0161pecializovan\u00e9 poplatky.<\/p>\n<p>Pre lep\u0161iu orient\u00e1ciu v\u00e1m prin\u00e1\u0161ame \u0161trukt\u00farovan\u00fd preh\u013ead hlavn\u00fdch da\u0148ov\u00fdch kateg\u00f3ri\u00ed v Nemecku:<\/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;\">1. Dane z majetku a pr\u00edjmu (Besitz- und Ertragssteuern)<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Predstavuj\u00fa najv\u00e4\u010d\u0161iu \u010das\u0165 da\u0148ov\u00fdch pr\u00edjmov \u0161t\u00e1tu. Zah\u0155\u0148aj\u00fa dane z pr\u00edjmu, zisku alebo samotn\u00e9ho vlastn\u00edctva majetku.<\/p>\n<p><strong>Pre fyzick\u00e9 osoby:<\/strong><\/p>\n<ul>\n<li><strong>Einkommensteuer<\/strong> \u2013 da\u0148 z pr\u00edjmu<\/li>\n<li><strong>Lohnsteuer<\/strong> \u2013 da\u0148 zo mzdy (strh\u00e1van\u00e1 priamo zamestn\u00e1vate\u013eom)<\/li>\n<li><strong>Kapitalertragsteuer<\/strong> \u2013 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov<\/li>\n<li><strong>Abgeltungsteuer<\/strong> \u2013 zr\u00e1\u017ekov\u00e1 da\u0148 z investi\u010dn\u00fdch pr\u00edjmov<\/li>\n<li><strong>Kirchensteuer<\/strong> \u2013 cirkevn\u00e1 da\u0148 (len pre \u010dlenov cirkv\u00ed)<\/li>\n<li><strong>Solidarit\u00e4tszuschlag<\/strong> \u2013 prir\u00e1\u017eka solidarity k dani z pr\u00edjmu<\/li>\n<\/ul>\n<p><strong>Pre pr\u00e1vnick\u00e9 osoby:<\/strong><\/p>\n<ul>\n<li><strong>K\u00f6rperschaftsteuer<\/strong> \u2013 da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/li>\n<li><strong>Gewerbesteuer<\/strong> \u2013 da\u0148 z priemyselnej a obchodnej \u010dinnosti (\u017eivnostensk\u00e1 da\u0148)<\/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;\">2. Dane z majetku a prevodu (Substanz- und Verkehrssteuern)<\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>T\u00fdkaj\u00fa sa vlastn\u00edctva majetku alebo jeho prevodu medzi osobami alebo subjektmi.<\/p>\n<ul>\n<li><strong>Erbschaftsteuer<\/strong> \u2013 dedi\u010dsk\u00e1 da\u0148<\/li>\n<li><strong>Schenkungsteuer<\/strong> \u2013 darovacia da\u0148<\/li>\n<li><strong>Grundsteuer<\/strong> \u2013 da\u0148 z nehnute\u013enost\u00ed<\/li>\n<li><strong>Grunderwerbsteuer<\/strong> \u2013 da\u0148 z nadobudnutia nehnute\u013enosti<\/li>\n<li><strong>Kfz-Steuer<\/strong> \u2013 da\u0148 z motorov\u00fdch vozidiel<\/li>\n<li><strong>Versicherungsteuer<\/strong> \u2013 poistn\u00e1 da\u0148<\/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;\">3. Spotrebn\u00e9 dane (Verbrauchsteuern)<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Uplat\u0148uj\u00fa sa priamo na spotrebu konkr\u00e9tnych tovarov. Zvy\u010dajne s\u00fa s\u00fa\u010das\u0165ou ceny a plat\u00ed ich koncov\u00fd spotrebite\u013e.<\/p>\n<ul>\n<li><strong>Umsatzsteuer<\/strong> \u2013 da\u0148 z pridanej hodnoty (DPH)<\/li>\n<li><strong>Energiesteuer<\/strong> \u2013 da\u0148 z energie (napr. pohonn\u00e9 hmoty, plyn)<\/li>\n<li><strong>Stromsteuer<\/strong> \u2013 da\u0148 z elektriny<\/li>\n<li><strong>Tabaksteuer<\/strong> \u2013 da\u0148 z tabaku<\/li>\n<li><strong>Alkoholsteuer<\/strong> \u2013 da\u0148 z alkoholu<\/li>\n<li><strong>Kaffeesteuer<\/strong> \u2013 da\u0148 z k\u00e1vy<\/li>\n<li><strong>Biersteuer<\/strong> \u2013 da\u0148 z piva<\/li>\n<li><strong>Schaumweinsteuer<\/strong> \u2013 da\u0148 zo \u0161umiv\u00fdch v\u00edn<\/li>\n<li><strong>Zwischenerzeugnissteuer<\/strong> \u2013 da\u0148 z medziproduktov (napr. aromatizovan\u00e9 v\u00edna)<\/li>\n<\/ul>\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;\">4. Dane z pr\u00e1vnych a hospod\u00e1rskych \u00fakonov (Verkehrssteuern)<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Via\u017eu sa na konkr\u00e9tne pr\u00e1vne \u00fakony, transakcie alebo formy podnikania.<\/p>\n<ul>\n<li><strong>Versicherungssteuer<\/strong> \u2013 poistn\u00e1 da\u0148 (\u010dasto zar\u00e1tan\u00e1 aj sem)<\/li>\n<li><strong>Feuerschutzsteuer<\/strong> \u2013 da\u0148 na protipo\u017eiarnu ochranu<\/li>\n<li><strong>Luftverkehrsteuer<\/strong> \u2013 da\u0148 z leteckej dopravy<\/li>\n<li><strong>Lotteriesteuer \/ Rennwettsteuer<\/strong> \u2013 da\u0148 z lot\u00e9ri\u00ed a st\u00e1vok<\/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-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-7\" 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-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;\">5. Miestne dane (Gemeindesteuern)<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>Vyberaj\u00fa ich mest\u00e1 a obce a m\u00f4\u017eu sa l\u00ed\u0161i\u0165 pod\u013ea regi\u00f3nu.<\/p>\n<ul>\n<li><strong>Gewerbesteuer<\/strong> \u2013 \u017eivnostensk\u00e1 da\u0148 (aj s\u00fa\u010das\u0165 \u0161t\u00e1tneho rozpo\u010dtu)<\/li>\n<li><strong>Grundsteuer<\/strong> \u2013 da\u0148 z nehnute\u013enost\u00ed<\/li>\n<li><strong>Hundesteuer<\/strong> \u2013 da\u0148 zo psov<\/li>\n<li><strong>Zweitwohnungssteuer<\/strong> \u2013 da\u0148 z druhej nehnute\u013enosti\/bytu<\/li>\n<li><strong>Vergn\u00fcgungssteuer<\/strong> \u2013 da\u0148 zo z\u00e1bavy (napr. z\u00e1bavn\u00e9 automaty, kult\u00farne akcie)<\/li>\n<li><strong>Getr\u00e4nkesteuer<\/strong> \u2013 da\u0148 z n\u00e1pojov (v niektor\u00fdch mest\u00e1ch)<\/li>\n<\/ul>\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;\">Zhrnutie<\/h2><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-text-color:var(--awb-color3);\"><p>V praxi sa v Nemecku pou\u017e\u00edva pribli\u017ene <strong>35 a\u017e 45 druhov dan\u00ed<\/strong>, pri\u010dom ich po\u010det sa m\u00f4\u017ee meni\u0165 pod\u013ea zapo\u010d\u00edtania \u0161pecifick\u00fdch lok\u00e1lnych dan\u00ed.<\/p>\n<p>Zauj\u00edmav\u00e9 v\u0161ak je, \u017ee <strong>a\u017e 80 % v\u0161etk\u00fdch da\u0148ov\u00fdch pr\u00edjmov<\/strong> poch\u00e1dza iba zo \u0161tyroch hlavn\u00fdch dan\u00ed:<\/p>\n<ul>\n<li><strong>Da\u0148 z pr\u00edjmu fyzick\u00fdch os\u00f4b (Einkommensteuer)<\/strong><\/li>\n<li><strong>Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b (K\u00f6rperschaftsteuer)<\/strong><\/li>\n<li><strong>Da\u0148 z pridanej hodnoty (Umsatzsteuer)<\/strong><\/li>\n<li><strong>\u017divnostensk\u00e1 da\u0148 (Gewerbesteuer)<\/strong><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1454,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1461","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\/1461","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=1461"}],"version-history":[{"count":1,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1461\/revisions"}],"predecessor-version":[{"id":1462,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1461\/revisions\/1462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1454"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}