{"id":1545,"date":"2026-03-20T08:43:30","date_gmt":"2026-03-20T07:43:30","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1545"},"modified":"2026-03-20T08:45:38","modified_gmt":"2026-03-20T07:45:38","slug":"danove-priznanie-v-nemecku-za-rok-2025","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/03\/20\/danove-priznanie-v-nemecku-za-rok-2025\/","title":{"rendered":"Da\u0148ov\u00e9 priznanie v Nemecku za rok 2025"},"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;\">Na \u010do by sa mali pripravi\u0165 zamestnanci aj podnikatelia?<\/h2><\/div><div class=\"fusion-text fusion-text-1\"><p>Od 1. 3. 2026 sme za\u010dali so spracovan\u00edm da\u0148ov\u00fdch priznan\u00ed za rok 2025 pre podnikate\u013eov aj zamestnancov pracuj\u00facich v Nemecku. Ak ste v Nemecku povinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie, je d\u00f4le\u017eit\u00e9 pozna\u0165 nielen aktu\u00e1lne lehoty, ale aj zmeny, ktor\u00e9 m\u00f4\u017eu ovplyvni\u0165 v\u00fdsledn\u00fa da\u0148ov\u00fa povinnos\u0165.<br \/>\nV tomto \u010dl\u00e1nku prin\u00e1\u0161ame preh\u013ead najd\u00f4le\u017eitej\u0161\u00edch pravidiel pre da\u0148ov\u00e9 priznanie za rok 2025 a z\u00e1rove\u0148 upozor\u0148ujeme aj na niektor\u00e9 zmeny, ktor\u00e9 sa o\u010dak\u00e1vaj\u00fa od roku 2026.<\/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;\">Ak\u00e9 s\u00fa lehoty na podanie da\u0148ov\u00e9ho priznania za rok 2025?<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri da\u0148ovom priznan\u00ed v Nemecku je rozhoduj\u00face, \u010di ste zastupovan\u00ed da\u0148ov\u00fdm poradcom.<\/p>\n<p><strong>Plat\u00ed nasledovn\u00e9:<\/strong><\/p>\n<ul>\n<li>ak pod\u00e1vate da\u0148ov\u00e9 priznanie samostatne, mus\u00edte ho elektronicky odovzda\u0165 najnesk\u00f4r do <strong>31. 7. 2026<\/strong>,<\/li>\n<li>ak ste ofici\u00e1lne zastupovan\u00ed nemeck\u00fdm da\u0148ov\u00fdm poradcom, lehota sa predl\u017euje a\u017e do <strong>28. 2. 2027<\/strong>.<\/li>\n<\/ul>\n<p>Pred\u013a\u017een\u00e1 lehota m\u00f4\u017ee by\u0165 pre mnoh\u00fdch v\u00fdhodou, najm\u00e4 ak si uplat\u0148ujete viacero n\u00e1kladov, odpo\u010dtov alebo rie\u0161ite \u0161pecifick\u00fa situ\u00e1ciu pri pr\u00e1ci v zahrani\u010d\u00ed.<\/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-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-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\u00e1kladn\u00e1 nezdanite\u013en\u00e1 suma (Grundfreibetrag)<\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>Z\u00e1kladn\u00e1 nezdanite\u013en\u00e1 suma predstavuje t\u00fa \u010das\u0165 pr\u00edjmu, ktor\u00e1 nepodlieha dani z pr\u00edjmov. Jej cie\u013eom je zabezpe\u010di\u0165 da\u0148ovn\u00edkovi existen\u010dn\u00e9 minimum.<\/p>\n<p><strong>Platn\u00e9 pre da\u0148ov\u00fd rok 2025:<\/strong><\/p>\n<p>Grundfreibetrag je stanoven\u00fd na <strong>12 096 \u20ac na osobu.<\/strong><br \/>\nPr\u00edjmy do tejto v\u00fd\u0161ky nepodliehaj\u00fa dani z pr\u00edjmov a suma sa zoh\u013ead\u0148uje automaticky pri v\u00fdpo\u010dte dane.<\/p>\n<p><strong>\u010co to znamen\u00e1 pre zamestnancov?<\/strong><\/p>\n<p>Vy\u0161\u0161ia nezdanite\u013en\u00e1 suma v praxi znamen\u00e1 ni\u017e\u0161ie da\u0148ov\u00e9 za\u0165a\u017eenie, najm\u00e4 pri n\u00edzkych a stredn\u00fdch pr\u00edjmoch.<\/p>\n<p><strong>V\u00fdh\u013ead od roku 2026:<\/strong><\/p>\n<p>O\u010dak\u00e1va sa \u010fal\u0161ie zv\u00fd\u0161enie tejto sumy v z\u00e1vislosti od infl\u00e1cie a legislat\u00edvnych \u00faprav.<\/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;\">Da\u0148ov\u00e9 zv\u00fdhodnenie na deti \u2013 Kinderfreibetr\u00e4ge<\/h3><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Popri mesa\u010dn\u00fdch rodinn\u00fdch pr\u00eddavkoch <strong>Kindergeld<\/strong> existuje v Nemecku aj da\u0148ov\u00e9 zv\u00fdhodnenie na die\u0165a formou odpo\u010d\u00edtate\u013enej polo\u017eky v r\u00e1mci da\u0148ov\u00e9ho priznania.<\/p>\n<p><strong>Platn\u00e9 pre rok 2025:<\/strong><\/p>\n<p>Celkov\u00fd Kinderfreibetrag, vr\u00e1tane pr\u00edspevku na starostlivos\u0165, v\u00fdchovu a vzdelanie, predstavuje pribli\u017ene <strong>9 540 \u20ac na jedno die\u0165a pre oboch rodi\u010dov spolu<\/strong>.<br \/>\nPre jedn\u00e9ho rodi\u010da ide o polovicu tejto sumy.<\/p>\n<p><strong>Ako to funguje v praxi?<\/strong><\/p>\n<p>Nemeck\u00fd finan\u010dn\u00fd \u00farad automaticky porovn\u00e1, \u010di je pre da\u0148ovn\u00edka v\u00fdhodnej\u0161\u00ed:<\/p>\n<ul>\n<li>poberan\u00fd <strong>Kindergeld<\/strong>, alebo<\/li>\n<li>uplatnenie <strong>Kinderfreibetrag<\/strong> v da\u0148ovom priznan\u00ed.<\/li>\n<\/ul>\n<p>Uplatn\u00ed sa v\u017edy ten variant, ktor\u00fd je pre da\u0148ovn\u00edka v\u00fdhodnej\u0161\u00ed.<\/p>\n<p><strong>Kedy je odpo\u010det v\u00fdhodnej\u0161\u00ed?<\/strong><\/p>\n<p>Najm\u00e4 pri vy\u0161\u0161\u00edch pr\u00edjmoch, ke\u010f je da\u0148ov\u00e1 \u00faspora z odpo\u010d\u00edtate\u013enej polo\u017eky vy\u0161\u0161ia ako suma vyplaten\u00fdch rodinn\u00fdch pr\u00eddavkov.<\/p>\n<p>Je v\u0161ak d\u00f4le\u017eit\u00e9 upozorni\u0165, \u017ee ak je pre da\u0148ovn\u00edka v\u00fdhodnej\u0161\u00ed Kinderfreibetrag, u\u017e vyplaten\u00fd Kindergeld sa zoh\u013eadn\u00ed vo vy\u00fa\u010dtovan\u00ed dane, \u010do m\u00f4\u017ee vies\u0165 k da\u0148ov\u00e9mu nedoplatku.<\/p>\n<p><strong>Zmena od roku 2026:<\/strong><\/p>\n<p>Rodinn\u00e9 pr\u00eddavky sa zv\u00fd\u0161ili z <strong>255 \u20ac na 259 \u20ac mesa\u010dne na die\u0165a.<\/strong><\/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:24px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Najd\u00f4le\u017eitej\u0161ie uplatnite\u013en\u00e9 n\u00e1klady slovensk\u00fdch zamestnancov v Nemecku<\/h3><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri spracovan\u00ed da\u0148ov\u00fdch priznan\u00ed sa opakovane stret\u00e1vame s t\u00fdm, \u017ee zamestnanci si neuplatnia v\u0161etky n\u00e1klady, na ktor\u00e9 maj\u00fa n\u00e1rok. Pr\u00e1ve preto odpor\u00fa\u010dame pozrie\u0165 sa detailnej\u0161ie na naj\u010dastej\u0161ie polo\u017eky.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-6 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;\">1. Dvojit\u00e9 vedenie dom\u00e1cnosti (Doppelte Haushaltsf\u00fchrung)<\/h3><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><p>Aj v roku 2025 je mo\u017en\u00e9 uplatni\u0165 n\u00e1klady na druh\u00fa dom\u00e1cnos\u0165 v mieste v\u00fdkonu pr\u00e1ce, ak va\u0161a hlavn\u00e1 dom\u00e1cnos\u0165 zost\u00e1va v inom mieste.<\/p>\n<p><strong>Platn\u00e9 pre rok 2025:<\/strong><\/p>\n<p>Maxim\u00e1lna uznate\u013en\u00e1 suma na ubytovanie zost\u00e1va <strong>1 000 \u20ac mesa\u010dne.<\/strong><\/p>\n<p><strong>V\u00fdh\u013ead od roku 2026:<\/strong><\/p>\n<p>Pri zahrani\u010dn\u00fdch dom\u00e1cnostiach sa pl\u00e1nuje zv\u00fd\u0161enie limitu a\u017e na <strong>2 000 \u20ac mesa\u010dne.<\/strong><br \/>\nT\u00e1to oblas\u0165 b\u00fdva v praxi ve\u013emi citliv\u00e1 na spr\u00e1vne zdokumentovanie, preto je d\u00f4le\u017eit\u00e9 ma\u0165 k dispoz\u00edcii v\u0161etky podklady preukazuj\u00face hlavn\u00e9 aj druh\u00e9 bydlisko.<\/p>\n<\/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;\">2. Cestovn\u00e9 n\u00e1klady a di\u00e9ty (Reisekostenrecht)<\/h3><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pau\u0161\u00e1ly na stravn\u00e9 sa v roku 2025 nemenia a na\u010falej plat\u00ed:<\/p>\n<ul>\n<li><strong>14 \u20ac<\/strong> pri nepr\u00edtomnosti nad 8 hod\u00edn,<\/li>\n<li><strong>28 \u20ac<\/strong> pri celodennej pracovnej ceste.<\/li>\n<\/ul>\n<p>Tieto pau\u0161\u00e1ly je mo\u017en\u00e9 uplatni\u0165 v da\u0148ovom priznan\u00ed, ak ich zamestn\u00e1vate\u013e zamestnancovi nepreplatil.<\/p>\n<p><strong>Zmena od roku 2026:<\/strong><\/p>\n<p>Od roku 2026 sa o\u010dak\u00e1va zv\u00fd\u0161enie pau\u0161\u00e1lu na doch\u00e1dzku na <strong>0,38 \u20ac za kilometer u\u017e od prv\u00e9ho kilometra<\/strong>.<\/p>\n<p>Do roku 2025 pritom plat\u00ed:<\/p>\n<ul>\n<li>do 20. kilometra <strong>0,30 \u20ac za kilometer,<\/strong><\/li>\n<li>od 21. kilometra <strong>0,38 \u20ac za kilometer<\/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-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;\">3. V\u00fd\u017eivn\u00e9 na bl\u00edzke osoby (\u00a7 33a EStG)<\/h3><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color3);\"><p>V\u00fddavky na v\u00fd\u017eivu rodi\u010dov alebo in\u00fdch bl\u00edzkych os\u00f4b je za ur\u010dit\u00fdch podmienok mo\u017en\u00e9 uplatni\u0165 ako mimoriadne za\u0165a\u017eenie.<\/p>\n<p><strong>Platn\u00e9 pre rok 2025:<\/strong><\/p>\n<p>Maxim\u00e1lna odpo\u010d\u00edtate\u013en\u00e1 suma je <strong>9.072 \u20ac ro\u010dne<\/strong>, pri\u010dom sa na t\u00fatu \u010diastku zapo\u010d\u00edtava pr\u00edjem vy\u017eivovanej osoby.<\/p>\n<p>Najv\u00fdznamnej\u0161ou podmienkou uznania je bezhotovostn\u00e1 \u00fahrada, teda <strong>bankov\u00fd prevod<\/strong> s jasnou identifik\u00e1ciou pr\u00edjemcu.<\/p>\n<p>Aj na\u010falej plat\u00ed, \u017ee pri t\u00fdchto n\u00e1kladoch je potrebn\u00e1 podrobn\u00e1 dokument\u00e1cia. Bez spr\u00e1vne pripraven\u00fdch dokladov m\u00f4\u017ee by\u0165 uplatnenie tak\u00fdchto v\u00fddavkov zo strany finan\u010dn\u00e9ho \u00faradu spochybnen\u00e9.<\/p>\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;\">4. N\u00e1klady na starostlivos\u0165 o deti (Kinderbetreuungskosten)<\/h3><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-text-color:var(--awb-color3);\"><p>V\u00fddavky na starostlivos\u0165 o deti patria medzi \u010dasto vyu\u017e\u00edvan\u00e9 da\u0148ov\u00e9 n\u00e1klady.<\/p>\n<p><strong>Platn\u00e9 pre rok 2025:<\/strong><\/p>\n<ul>\n<li>do v\u00fd\u0161ky<strong> 6 000 \u20ac na die\u0165a ro\u010dne,<\/strong><\/li>\n<li>uzna\u0165 je mo\u017en\u00e9 <strong>80 % n\u00e1kladov,<\/strong><\/li>\n<li>maxim\u00e1lne v\u0161ak <strong>4 800 \u20ac na die\u0165a.<\/strong><\/li>\n<\/ul>\n<p>Aj tu plat\u00ed d\u00f4le\u017eit\u00e1 podmienka: platby musia by\u0165 realizovan\u00e9 bezhotovostne.<\/p>\n<p><strong>V\u00fdh\u013ead od roku 2026:<\/strong><\/p>\n<p>O\u010dak\u00e1va sa zv\u00fd\u0161enie maxim\u00e1lneho limitu a z\u00e1rove\u0148 roz\u0161\u00edrenie okruhu uznate\u013en\u00fdch slu\u017eieb.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-10 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;\">5. Pau\u0161\u00e1l na prenocovanie pre profesion\u00e1lnych vodi\u010dov<\/h3><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-text-color:var(--awb-color3);\"><p><strong>(\u00dcbernachtungspauschale f\u00fcr Berufskraftfahrer)<\/strong><\/p>\n<p>Zamestnanci pracuj\u00faci ako profesion\u00e1lni vodi\u010di, napr\u00edklad vodi\u010di kami\u00f3nov, autobusov alebo dod\u00e1vok, si m\u00f4\u017eu v da\u0148ovom priznan\u00ed uplatni\u0165 pau\u0161\u00e1l na prenocovanie, ak v r\u00e1mci pracovn\u00fdch ciest prenocuj\u00fa mimo svojho bydliska alebo st\u00e1leho pracoviska.<\/p>\n<p><strong>Platn\u00e9 pre rok 2025:<\/strong><\/p>\n<p>Pau\u0161\u00e1l na prenocovanie je <strong>9 \u20ac za ka\u017ed\u00fa noc.<\/strong><\/p>\n<p>Tento pau\u0161\u00e1l je mo\u017en\u00e9 uplatni\u0165 najm\u00e4 v pr\u00edpadoch, ke\u010f vodi\u010d prenocuje v kab\u00edne vozidla alebo na mieste, kde nem\u00e1 hotelov\u00fd doklad.<\/p>\n<p>Na jeho uplatnenie nie je potrebn\u00e9 predklada\u0165 \u00fa\u010dtenky ani fakt\u00fary, ale je potrebn\u00e9 vedie\u0165 preuk\u00e1za\u0165, \u017ee k prenocovaniu skuto\u010dne do\u0161lo, napr\u00edklad prostredn\u00edctvom pracovn\u00e9ho rozpisu, tachografu alebo z\u00e1znamov o jazde.<\/p>\n<p><strong>D\u00f4le\u017eit\u00e9 obmedzenie:<\/strong><\/p>\n<p>Pau\u0161\u00e1l nie je mo\u017en\u00e9 uplatni\u0165, ak zamestn\u00e1vate\u013e u\u017e n\u00e1klady na hotel alebo prenocovanie preplatil.<br \/>\nZ\u00e1rove\u0148 plat\u00ed, \u017ee tento pau\u0161\u00e1l je nez\u00e1visl\u00fd od stravn\u00e9ho a mo\u017eno ho uplatni\u0165 s\u00fa\u010dasne so stravn\u00fdm.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-11 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:24px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u010co prinesie rok 2026?<\/h3><\/div><div class=\"fusion-text fusion-text-13\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pod\u013ea aktu\u00e1lnych pl\u00e1nov sa od roku 2026 o\u010dak\u00e1vaj\u00fa viacer\u00e9 zmeny, ktor\u00e9 m\u00f4\u017eu by\u0165 pre zamestnancov aj rodiny zauj\u00edmav\u00e9:<\/p>\n<ul>\n<li>vy\u0161\u0161ie limity pri dvojitej dom\u00e1cnosti,<\/li>\n<li>v\u00fdhodnej\u0161ie podmienky pri doch\u00e1dzan\u00ed,<\/li>\n<li>roz\u0161\u00edrenie da\u0148ov\u00fdch \u00fa\u013eav pre rodiny a zamestnancov.<\/li>\n<\/ul>\n<p>Aj preto sa oplat\u00ed rie\u0161i\u0165 da\u0148ov\u00e9 priznanie v\u010das a s odbornou podporou, aby ste mali preh\u013ead nielen o s\u00fa\u010dasn\u00fdch pravidl\u00e1ch, ale aj o tom, \u010do sa men\u00ed do bud\u00facna.<\/p>\n<p>Da\u0148ov\u00e9 priznanie za rok 2025 prin\u00e1\u0161a viacero d\u00f4le\u017eit\u00fdch t\u00e9m, ktor\u00e9 sa oplat\u00ed nepodceni\u0165. Spr\u00e1vne uplatnenie n\u00e1kladov, odpo\u010dtov a z\u00e1konn\u00fdch mo\u017enost\u00ed m\u00f4\u017ee v\u00fdrazne ovplyvni\u0165 v\u00fd\u0161ku da\u0148ov\u00e9ho preplatku resp. v\u00fd\u0161ku da\u0148ov\u00e9ho za\u0165a\u017eenia.<\/p>\n<p>Odpor\u00fa\u010dame preto zamestnancom aj podnikate\u013eom priebe\u017ene zhroma\u017e\u010fova\u0165 v\u0161etky potrebn\u00e9 podklady a v\u010das si preveri\u0165, ktor\u00e9 v\u00fddavky si m\u00f4\u017eu uplatni\u0165. V mnoh\u00fdch pr\u00edpadoch rozhoduj\u00fa detaily, dokument\u00e1cia a spr\u00e1vne pos\u00fadenie konkr\u00e9tnej situ\u00e1cie.<\/p>\n<p><strong>V Mokrohs Tax Consulting sprac\u00favame da\u0148ov\u00e9 priznania pre zamestnancov aj podnikate\u013eov so zameran\u00edm na Nemecko a Slovensko.<\/strong> Pom\u00e1hame klientom zorientova\u0165 sa v pravidl\u00e1ch, vyhn\u00fa\u0165 sa zbyto\u010dn\u00fdm chyb\u00e1m a vyu\u017ei\u0165 v\u0161etky z\u00e1konn\u00e9 mo\u017enosti, ktor\u00e9 im nemeck\u00e9 da\u0148ov\u00e9 pr\u00e1vo pon\u00faka.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1542,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1545","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\/1545","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=1545"}],"version-history":[{"count":3,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1545\/revisions"}],"predecessor-version":[{"id":1548,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1545\/revisions\/1548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1542"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}