{"id":1497,"date":"2026-02-06T18:04:23","date_gmt":"2026-02-06T17:04:23","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1497"},"modified":"2026-02-06T18:05:33","modified_gmt":"2026-02-06T17:05:33","slug":"prechod-na-jednoosobovu-s-r-o-a-co-to-znamena-pre-podnikanie-v-nemecku","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/02\/06\/prechod-na-jednoosobovu-s-r-o-a-co-to-znamena-pre-podnikanie-v-nemecku\/","title":{"rendered":"Prechod na jednoosobov\u00fa s.r.o. a \u010do to znamen\u00e1 pre podnikanie 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-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Z poh\u013eadu dane zo mzdy a soci\u00e1lneho poistenia<\/h3><\/div><div class=\"fusion-text fusion-text-1\"><p>Prechod zo \u017eivnosti na jednoosobov\u00fa spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (s.r.o.) je pri expanzii do zahrani\u010dia (najm\u00e4 do Nemecka) ve\u013emi \u010dast\u00fd krok. Z\u00e1rove\u0148 v\u0161ak prin\u00e1\u0161a z\u00e1sadn\u00e9 da\u0148ov\u00e9 a odvodov\u00e9 d\u00f4sledky, ktor\u00e9 sa neoplat\u00ed rie\u0161i\u0165 \u201eza pochodu\u201c.<\/p>\n<p>V tomto \u010dl\u00e1nku sa zameriavame na situ\u00e1ciu, ke\u010f je jedin\u00fd spolo\u010dn\u00edk z\u00e1rove\u0148 <strong>konate\u013eom aj zamestnancom<\/strong> svojej s.r.o. a svoju pr\u00e1cu vykon\u00e1va <strong>preva\u017ene alebo v\u00fdlu\u010dne v Nemecku<\/strong>.<\/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;\">1) N\u00e1sledky pre konate\u013ea \u2013 zamestnanca s.r.o.<\/h2><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">a) Da\u0148 zo mzdy<\/h3><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak konate\u013e vykon\u00e1va pr\u00e1cu v Nemecku a zdr\u017eiava sa tam pracovne<strong> viac ako 183 dn\u00ed v kalend\u00e1rnom roku<\/strong>, zdanenie jeho mzdy sa pren\u00e1\u0161a do Nemecka.<\/p>\n<p>V praxi to znamen\u00e1, \u017ee mzda u\u017e nepodlieha slovenskej dani zo mzdy, ale mus\u00ed by\u0165 zdanen\u00e1 v Nemecku pod\u013ea nemeck\u00fdch mzdov\u00fdch predpisov.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">b) Soci\u00e1lne poistenie (A1)<\/h3><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Formul\u00e1r<strong> A1 spravidla socialna poistovna konatelovi nevystav\u00ed<\/strong>, ak spolo\u010dnos\u0165:<\/p>\n<ul>\n<li>nem\u00e1 aspo\u0148 <strong>10 % zamestnancov pracuj\u00facich na Slovensku<\/strong>, a z\u00e1rove\u0148<\/li>\n<li>nedosahuje aspo\u0148 <strong>25 % obratu zo z\u00e1kaziek na Slovensku<\/strong>.<\/li>\n<\/ul>\n<p>Ak tieto podmienky nie s\u00fa splnen\u00e9, konatel sa mus\u00ed soci\u00e1lne poisti\u0165 v Nemecku.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">c) V\u00fdhody nemeck\u00e9ho soci\u00e1lneho syst\u00e9mu (v praxi)<\/h3><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri poisten\u00ed v Nemecku klienti naj\u010dastej\u0161ie oce\u0148uj\u00fa najm\u00e4:<\/p>\n<ul>\n<li><strong>rodinn\u00e9 pr\u00eddavky (Kindergeld)<\/strong> \u2013 od <strong>1. 1. 2026<\/strong> vo v\u00fd\u0161ke <strong>259 \u20ac mesa\u010dne na die\u0165a<\/strong>,<\/li>\n<li><strong>bezplatn\u00e9 zdravotn\u00e9 poistenie det\u00ed<\/strong> (pri splnen\u00ed podmienok v r\u00e1mci rodinn\u00e9ho poistenia),<\/li>\n<li><strong>bezplatn\u00e9 zdravotn\u00e9 poistenie nepracuj\u00facej man\u017eelky\/man\u017eela<\/strong> (op\u00e4\u0165 pri splnen\u00ed podmienok rodinn\u00e9ho poistenia).<\/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-5\" 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;\">2) Povinnosti spolo\u010dnosti ako zamestn\u00e1vate\u013ea v Nemecku<\/h2><\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">a) \u010co mus\u00ed spolo\u010dnos\u0165 zabezpe\u010di\u0165<\/h3><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak m\u00e1 konate\u013e\/zamestnanec v\u00fdkon pr\u00e1ce v Nemecku, spolo\u010dnos\u0165 je typicky povinn\u00e1:<\/p>\n<ul>\n<li>registrova\u0165 sa na nemeckom da\u0148ovom \u00farade na \u00fa\u010dely <strong>dane zo mzdy (Lohnsteuer)<\/strong>,<\/li>\n<li>pod\u00e1va\u0165 <strong>mesa\u010dn\u00e9 mzdov\u00e9 v\u00fdkazy<\/strong> v Nemecku,<\/li>\n<li>odv\u00e1dza\u0165<strong> da\u0148 zo mzdy a soci\u00e1lne odvody<\/strong>,<\/li>\n<li>vykona\u0165 <strong>coln\u00e9 hl\u00e1senie zamestnanca (Zollmeldung)<\/strong>.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">b) \u010co nie je automaticky potrebn\u00e9<\/h3><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li><strong>Nemeck\u00e9 DPH v\u00fdkazy<\/strong> nie s\u00fa automatickou povinnos\u0165ou, pokia\u013e nevznikne <strong>st\u00e1la prev\u00e1dzkare\u0148 pre DPH<\/strong>.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">c) Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b a Gewerbesteuer (tzv. zivnostenska dan)<\/h3><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak m\u00e1 spolo\u010dnos\u0165 v Nemecku projekt trvaj\u00faci <strong>dlh\u0161ie ako 12 mesiacov<\/strong>, m\u00f4\u017ee vznikn\u00fa\u0165 <strong>st\u00e1la prev\u00e1dzkare\u0148<\/strong> a s \u0148ou aj povinnos\u0165:<\/p>\n<ul>\n<li>k <strong>dani z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/strong> v Nemecku, a z\u00e1rove\u0148<\/li>\n<li>k <strong>\u017eivnostenskej dani (Gewerbesteuer)<\/strong>.<\/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-9\" 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-10 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?<\/h2><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color3);\"><p>Prechod na jednoosobov\u00fa s.r.o. pri podnikan\u00ed v Nemecku je strategick\u00e9 rozhodnutie, ktor\u00e9 m\u00e1 v\u00fdrazn\u00e9 dopady na mzdy, odvody aj administrat\u00edvu. Preto odpor\u00fa\u010dame v\u017edy <strong>individu\u00e1lne pos\u00fadenie v cezhrani\u010dnom kontexte SK\u2013DE<\/strong> \u2013 aby ste mali jasno, \u010do sa kde zda\u0148uje, kde vznik\u00e1 poistenie a ak\u00e9 registr\u00e1cie s\u00fa naozaj potrebn\u00e9.<\/p>\n<p><strong>Mokrohs Tax Consulting<\/strong> zastre\u0161uje cel\u00fd proces: od nastavenia zdanenia zamestnanca v Nemecku, cez registr\u00e1cie a mzdov\u00e9 povinnosti, a\u017e po podporu <strong>pri rodinn\u00fdch pr\u00eddavkoch, zdravotnom poisten\u00ed<\/strong> a s\u00favisiacich krokoch.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1498,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1497","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\/1497","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=1497"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1497\/revisions"}],"predecessor-version":[{"id":1501,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1497\/revisions\/1501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1498"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}