{"id":1562,"date":"2026-06-17T14:25:45","date_gmt":"2026-06-17T12:25:45","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1562"},"modified":"2026-06-17T14:25:45","modified_gmt":"2026-06-17T12:25:45","slug":"naklady-na-opateru-dietata-v-nemeckom-danovom-priznani","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/06\/17\/naklady-na-opateru-dietata-v-nemeckom-danovom-priznani\/","title":{"rendered":"N\u00e1klady na opateru die\u0165a\u0165a v nemeckom da\u0148ovom priznan\u00ed"},"content":{"rendered":"

Viete, \u017ee n\u00e1klady na deti si m\u00f4\u017eete v Nemecku uplatni\u0165 aj v da\u0148ovom priznan\u00ed?<\/h2><\/div>

Mnoh\u00ed rodi\u010dia pracuj\u00faci alebo \u017eij\u00faci v Nemecku si neuvedomuj\u00fa, \u017ee \u010das\u0165 n\u00e1kladov na starostlivos\u0165 o die\u0165a je mo\u017en\u00e9 zahrn\u00fa\u0165 do nemeck\u00e9ho da\u0148ov\u00e9ho priznania. Ide o tzv. Kinderbetreuungskosten<\/strong>, teda n\u00e1klady na opateru die\u0165a\u0165a.<\/p>\n

V praxi sem m\u00f4\u017eu patri\u0165 napr\u00edklad n\u00e1klady na \u0161k\u00f4lku, jasle, dru\u017einu, opatrovate\u013eku alebo Tagesmutter<\/strong>. Pri spr\u00e1vnom uplatnen\u00ed m\u00f4\u017eu tieto v\u00fddavky zn\u00ed\u017ei\u0165 da\u0148ov\u00fd z\u00e1klad a prinies\u0165 rodi\u010dom re\u00e1lnu da\u0148ov\u00fa \u00fasporu.<\/p>\n<\/div>

Ak\u00e9 podmienky musia by\u0165 splnen\u00e9?<\/h2><\/div>

Aby bolo mo\u017en\u00e9 n\u00e1klady na opateru die\u0165a\u0165a v da\u0148ovom priznan\u00ed uplatni\u0165, musia by\u0165 splnen\u00e9 z\u00e1kladn\u00e9 podmienky.<\/p>\n

Die\u0165a spravidla e\u0161te nesmie dov\u0155\u0161i\u0165 14 rokov. V\u00fdnimka plat\u00ed pri zdravotne postihnut\u00fdch de\u0165och, ktor\u00e9 sa nedok\u00e1\u017eu samostatne \u017eivi\u0165.<\/p>\n

Die\u0165a mus\u00ed patri\u0165 do dom\u00e1cnosti da\u0148ovn\u00edka a k v\u00fddavkom mus\u00ed existova\u0165 riadny doklad, napr\u00edklad fakt\u00fara, rozhodnutie o poplatkoch alebo zmluva s poskytovate\u013eom starostlivosti.<\/p>\n

D\u00f4le\u017eit\u00e1 je aj forma \u00fahrady. Platba mus\u00ed by\u0165 vykonan\u00e1 bezhotovostne, napr\u00edklad bankov\u00fdm prevodom alebo inkasom. Platby v hotovosti nemeck\u00fd da\u0148ov\u00fd \u00farad neuzn\u00e1va.<\/p>\n

Da\u0148ovo uznate\u013en\u00e9 nie s\u00fa ani n\u00e1klady na stravu, vyu\u010dovanie, dou\u010dovanie alebo z\u00e1ujmov\u00e9 aktivity. Tieto polo\u017eky by mali by\u0165 na fakt\u00fare alebo potvrden\u00ed vy\u010d\u00edslen\u00e9 samostatne, aby pri spracovan\u00ed da\u0148ov\u00e9ho priznania nevznikli zbyto\u010dn\u00e9 komplik\u00e1cie.<\/p>\n<\/div>

M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div>

Ko\u013eko si m\u00f4\u017eete odpo\u010d\u00edta\u0165?<\/h2><\/div>

Od roku 2025 je mo\u017en\u00e9 uplatni\u0165 80 % skuto\u010dne zaplaten\u00fdch n\u00e1kladov<\/strong>, maxim\u00e1lne v\u0161ak z v\u00fddavkov vo v\u00fd\u0161ke 6 000 \u20ac ro\u010dne na jedno die\u0165a<\/strong>.<\/p>\n

V praxi to znamen\u00e1, \u017ee da\u0148ovo uznate\u013en\u00fd odpo\u010det m\u00f4\u017ee dosiahnu\u0165 a\u017e 4 800 \u20ac na die\u0165a a rok<\/strong>. Pri viacer\u00fdch de\u0165och tak m\u00f4\u017ee \u00eds\u0165 o v\u00fdznamn\u00fa polo\u017eku, ktor\u00fa sa oplat\u00ed v da\u0148ovom priznan\u00ed spr\u00e1vne zoh\u013eadni\u0165.<\/p>\n<\/div>

A \u010do star\u0161ie deti?<\/h3><\/div>

Osobitn\u00fa pozornos\u0165 si zasl\u00fa\u017eia aj star\u0161ie deti, najm\u00e4 vysoko\u0161kolsk\u00ed \u0161tudenti.<\/p>\n

Ak m\u00e1 die\u0165a viac ako 25 rokov a st\u00e1le \u0161tuduje, n\u00e1rok na Kindergeld<\/strong> u\u017e spravidla zanik\u00e1. To v\u0161ak automaticky neznamen\u00e1, \u017ee rodi\u010dia nemaj\u00fa mo\u017enos\u0165 vyu\u017ei\u0165 \u017eiadnu da\u0148ov\u00fa \u00fa\u013eavu.<\/p>\n

Ak die\u0165a finan\u010dne podporujete, za ur\u010dit\u00fdch podmienok je mo\u017en\u00e9 uplatni\u0165 tieto platby ako Unterhaltsleistungen<\/strong>, teda v\u00fd\u017eivn\u00e9. V\u00fd\u0161ka mo\u017en\u00e9ho odpo\u010dtu pritom z\u00e1vis\u00ed od vlastn\u00fdch pr\u00edjmov die\u0165a\u0165a, jeho majetkov\u00fdch pomerov a celkovej situ\u00e1cie rodiny.<\/p>\n

Pr\u00e1ve pri vysoko\u0161kolsk\u00fdch \u0161tudentoch m\u00f4\u017ee by\u0165 rozdiel medzi spr\u00e1vne a nespr\u00e1vne vypracovan\u00fdm da\u0148ov\u00fdm priznan\u00edm v\u00fdrazn\u00fd. V niektor\u00fdch pr\u00edpadoch ide o sumy v stovk\u00e1ch a\u017e tis\u00edcoch eur.<\/p>\n<\/div>

Pre\u010do sa oplat\u00ed venova\u0165 t\u00fdmto n\u00e1kladom pozornos\u0165?<\/h2><\/div>

N\u00e1klady na deti patria medzi oblasti, ktor\u00e9 sa v nemeckom da\u0148ovom priznan\u00ed \u010dasto prehliadaj\u00fa alebo uplat\u0148uj\u00fa nespr\u00e1vne. Probl\u00e9mom b\u00fdvaj\u00fa najm\u00e4 ch\u00fdbaj\u00face doklady, platby v hotovosti, nespr\u00e1vne rozdelenie polo\u017eiek na fakt\u00fare alebo nejasnosti pri star\u0161\u00edch de\u0165och.<\/p>\n

Spr\u00e1vne pos\u00fadenie situ\u00e1cie m\u00f4\u017ee rodi\u010dom prinies\u0165 v\u00fdznamn\u00fa da\u0148ov\u00fa \u00fasporu a z\u00e1rove\u0148 pred\u00eds\u0165 ot\u00e1zkam zo strany nemeck\u00e9ho da\u0148ov\u00e9ho \u00faradu.<\/p>\n<\/div>

M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div>

Zverte svoje nemeck\u00e9 da\u0148ov\u00e9 priznanie odborn\u00edkom<\/h2><\/div>

Mokrohs Tax Consulting pom\u00e1ha slovensk\u00fdm klientom so spracovan\u00edm nemeck\u00fdch da\u0148ov\u00fdch priznan\u00ed a s pos\u00faden\u00edm da\u0148ov\u00fdch \u00fa\u013eav, ktor\u00e9 m\u00f4\u017eu v Nemecku vyu\u017ei\u0165.<\/p>\n

Ak si nie ste ist\u00ed, \u010di si m\u00f4\u017eete n\u00e1klady na opateru die\u0165a\u0165a alebo podporu star\u0161ieho die\u0165a\u0165a uplatni\u0165, radi va\u0161u situ\u00e1ciu prever\u00edme a priprav\u00edme rie\u0161enie zodpovedaj\u00face nemeck\u00fdm pravidl\u00e1m.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1561,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1562","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\/1562","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=1562"}],"version-history":[{"count":1,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1562\/revisions"}],"predecessor-version":[{"id":1563,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1562\/revisions\/1563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1561"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}