{"id":795,"date":"2024-02-20T14:40:22","date_gmt":"2024-02-20T13:40:22","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=795"},"modified":"2025-02-13T08:22:12","modified_gmt":"2025-02-13T07:22:12","slug":"podnikanie-v-nemecku-na-slovensku-s-r-o","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/02\/20\/podnikanie-v-nemecku-na-slovensku-s-r-o\/","title":{"rendered":"Podnikanie v Nemecku na slovensk\u00fa s.r.o."},"content":{"rendered":"

Pre rozbehnutie biznisu v Nemecku si nemus\u00edte zaklada\u0165 nemeck\u00fa spolo\u010dnos\u0165. Myslite v\u0161ak na va\u0161e povinnosti k finan\u010dnej spr\u00e1ve v Nemecku. Aj napriek tomu, \u017ee m\u00e1te slovensk\u00fa spolo\u010dnos\u0165 a odv\u00e1dzate dane na Slovensku.<\/p>\n

Mo\u017enos\u0165 podnikania v Nemecku na slovensk\u00fa sro\u010dku vyu\u017e\u00edvaj\u00fa spolo\u010dnosti najm\u00e4 v mont\u00e1\u017enom a stavebnom odvetv\u00ed.
\nPokia\u013e hrubo poru\u0161\u00edte svoje povinnosti, ktor\u00e9 m\u00e1te vo funkcii konate\u013ea, ako napr\u00edklad nepodanie alebo oneskoren\u00e9 podanie da\u0148ov\u00fdch v\u00fdkazov a da\u0148ov\u00fdch priznan\u00ed, m\u00f4\u017eete by\u0165 obvinen\u00ed z da\u0148ov\u00fdch \u00fanikov, a to je trestn\u00fd \u010din. Neberte svoje povinnosti na \u013eahk\u00fa v\u00e1hu. Najm\u00e4 nie vtedy, ke\u010f si viete k da\u0148ovej problematike naja\u0165 odborn\u00edka.<\/p>\n<\/div>

Pr\u00e1ca v Nemecku so subdod\u00e1vate\u013emi<\/h4><\/div>

Ak\u00e9 konate\u013eovi vznikaj\u00fa rizik\u00e1 a povinnosti? Ak si pre pr\u00e1cu objedn\u00e1vate \u013eud\u00ed alebo in\u00e9 spolo\u010dnosti, vypl\u00fdvaj\u00fa z toho hne\u010f dve povinnosti. Povinnos\u0165 registrova\u0165 sa na nemeckom da\u0148ovom \u00farade a pod\u00e1va\u0165 nemeck\u00e9 v\u00fdkazy a da\u0148ov\u00e9 priznanie k nemeckej DPH<\/a>.
\nMajte preh\u013ead aj o svojom subdod\u00e1vate\u013eovi. Ak v\u00e1\u0161 dod\u00e1vate\u013e nem\u00e1 Freistellung, teda nie je osloboden\u00fd od stavebnej zr\u00e1\u017ekovej dane<\/a>, prech\u00e1dza t\u00e1to povinnos\u0165 na v\u00e1s. V tom pr\u00edpade by ste mali zadr\u017eiava\u0165 a odv\u00e1dza\u0165 stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148 na da\u0148ov\u00fd \u00farad Chemnitz.<\/p>\n<\/div>

Va\u0161i zamestnanci<\/h4><\/div>

Majte preh\u013ead o pracovn\u00fdch cest\u00e1ch aj o \u010dase, ktor\u00fd va\u0161i zamestnanci str\u00e1via v Nemecku. Ak s\u00fa toti\u017e va\u0161i zamestnanci pracovne v Nemecku viac ako 183 dn\u00ed, m\u00e1te povinnos\u0165 dokladova\u0165 nemeck\u00e9 mzdov\u00e9 v\u00fdkazy.<\/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>

Da\u0148ov\u00e9 priznanie v Nemecku<\/h4><\/div>

Ak na svojom projekte pracujete viac ako rok, m\u00f4\u017ee d\u00f4js\u0165 k vytvoreniu fikt\u00edvnej stavebnej prev\u00e1dzkarne v Nemecku a mali by ste pod\u00e1va\u0165 nemeck\u00e9 da\u0148ov\u00e9 priznanie k dani z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b<\/a>. Okrem toho je povinn\u00e9 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k tzv. \u017eivnostenskej dani (komun\u00e1lna da\u0148 z pr\u00edjmu). Ak m\u00e1te z\u00e1rove\u0148 projekty, ktor\u00e9 prekra\u010duj\u00fa trvanie 12 mesiacov, mus\u00edte zda\u0148ova\u0165 \u010das\u0165 pr\u00edjmu na Slovensku, \u010das\u0165 pr\u00edjmu v Nemecku.<\/p>\n<\/div>

Slovensk\u00fd konate\u013e v Nemecku<\/h4><\/div>

Ako konate\u013e slovenskej s. R. o. ru\u010d\u00edte za platenie nieko\u013ek\u00fdch dan\u00ed: DPH, stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148, ale aj da\u0148 zo mzdy. Ak m\u00e1te subdod\u00e1vate\u013eov, m\u00e1te zodpovednos\u0165 za nemeck\u00fa DPH a stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148.
\nStavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 je v hodnote 15 % z platby objedn\u00e1vate\u013ea pre dod\u00e1vate\u013ea. Za ur\u010dit\u00fdch podmienok ju v\u0161ak plati\u0165 nemus\u00edte. Ide o pr\u00edpad, ke\u010f je v\u00e1\u0161 subdod\u00e1vate\u013e osloboden\u00fd od stavebnej zr\u00e1\u017ekovej dane prostredn\u00edctvom Freistellung.
\nAko konate\u013e ru\u010d\u00edte aj za odv\u00e1dzanie dane zo mzdy v Nemecku u va\u0161ich zamestnancov.<\/p>\n<\/div><\/div><\/div>

Zverte svoje podnikanie do r\u00fak odborn\u00edkov<\/h4><\/div>

Spolo\u010dnos\u0165 Mokrohs Tax Consulting p\u00f4sob\u00ed v oblasti da\u0148ov\u00e9ho poradenstva v Nemecku a na Slovensku u\u017e po dlh\u00e9 roky. Pon\u00fakame komplexn\u00e9 efekt\u00edvne a nebyrokratick\u00e9 rie\u0161enia. Takmer v\u0161etko vybav\u00edte r\u00fdchlo a m\u00e1te k dispoz\u00edcii online. Mokrohs Tax Consulting m\u00e1 pobo\u010dky na Slovensku aj v Nemecku.<\/p>\n<\/div><\/div><\/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><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":923,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-795","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\/795","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=795"}],"version-history":[{"count":9,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/795\/revisions"}],"predecessor-version":[{"id":1284,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/795\/revisions\/1284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/923"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}