{"id":1623,"date":"2026-01-26T13:57:20","date_gmt":"2026-01-26T13:57:20","guid":{"rendered":"https:\/\/www.ewo.sk\/?p=1623"},"modified":"2026-01-26T14:28:36","modified_gmt":"2026-01-26T14:28:36","slug":"vratenie-dani-z-nemecka-steuererstattung","status":"publish","type":"post","link":"https:\/\/www.ewo.sk\/cs\/vratenie-dani-z-nemecka-steuererstattung\/","title":{"rendered":"Vr\u00e1tenie dan\u00ed z Nemecka (Steuererstattung): dokumenty a na \u010do si da\u0165 pozor"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1623\" class=\"elementor elementor-1623\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-405dd6aa elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"405dd6aa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6dc25def\" data-id=\"6dc25def\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-334ca969 elementor-invisible elementor-widget elementor-widget-gum_heading\" data-id=\"334ca969\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"gum_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gum-widget-title\"><h1 class=\"section-main-title size-default\">Vr\u00e1tenie dan\u00ed z Nemecka (Steuererstattung): dokumenty a na \u010do si da\u0165 pozor<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62fd728a elementor-widget elementor-widget-gum_post_image\" data-id=\"62fd728a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"gum_post_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"blog-featureimage\" style=\"background-image: url(https:\/\/www.ewo.sk\/wp-content\/uploads\/2026\/01\/tax-form-pen-reveal-financial-success-generated-by-ai-scaled.jpg)\"><img decoding=\"async\" src=\"https:\/\/www.ewo.sk\/wp-content\/uploads\/2026\/01\/tax-form-pen-reveal-financial-success-generated-by-ai-scaled.jpg\" title=\"\" alt=\"\" \/><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a27018 elementor-post-meta-divider-text elementor-invisible elementor-widget elementor-widget-gum_post_meta\" data-id=\"7a27018\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"gum_post_meta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"posts-meta\"><li class=\"list-meta\"><a href=\"https:\/\/www.ewo.sk\/cs\/\"><i aria-hidden=\"true\" class=\"\"><\/i><span class=\"meta-text\">Ewo<\/span><\/a><\/li><li class=\"meta-divider\"><span>\/<\/span><\/li><li class=\"list-meta\"><a href=\"https:\/\/www.ewo.sk\/cs\/2026\/01\/26\/\"><i aria-hidden=\"true\" class=\"\"><\/i><span class=\"meta-text\">26 ledna, 2026<\/span><\/a><\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eccc81b elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"4eccc81b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6af549c2 elementor-invisible\" data-id=\"6af549c2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-618f702c elementor-widget elementor-widget-text-editor\" data-id=\"618f702c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>V praxi sa vr\u00e1tenie dan\u00ed z Nemecka naj\u010dastej\u0161ie t\u00fdka <strong data-start=\"142\" data-end=\"158\">zamestnancov<\/strong>, ktor\u00fdm bola po\u010das roka zr\u00e1\u017ean\u00e1 <strong data-start=\"191\" data-end=\"218\">mzdov\u00e1 da\u0148 (Lohnsteuer)<\/strong>. Po podan\u00ed <strong data-start=\"230\" data-end=\"279\">da\u0148ov\u00e9ho priznania (Einkommensteuererkl\u00e4rung)<\/strong> finan\u010dn\u00fd \u00farad (Finanzamt) vykon\u00e1 ro\u010dn\u00e9 z\u00fa\u010dtovanie a m\u00f4\u017ee vznikn\u00fa\u0165 <strong data-start=\"346\" data-end=\"359\">preplatok<\/strong> (vr\u00e1tenie) alebo <strong data-start=\"377\" data-end=\"391\">nedoplatok<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53739ac3 elementor-widget elementor-widget-heading\" data-id=\"53739ac3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Naj\u010dastej\u0161ie d\u00f4vody, pre\u010do vznik\u00e1 preplatok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-126dec9c elementor-widget elementor-widget-text-editor\" data-id=\"126dec9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul data-start=\"693\" data-end=\"1017\"><li data-start=\"693\" data-end=\"771\"><p data-start=\"695\" data-end=\"771\">pracovali ste v Nemecku iba <strong data-start=\"723\" data-end=\"736\">\u010das\u0165 roka<\/strong> (sez\u00f3nna pr\u00e1ca, turnusy, v\u00fdpadky),<\/p><\/li><li data-start=\"772\" data-end=\"839\"><p data-start=\"774\" data-end=\"839\">po\u010das roka sa V\u00e1m zr\u00e1\u017eala da\u0148 vy\u0161\u0161ie, ne\u017e vy\u0161lo v ro\u010dnom s\u00fa\u010dte,<\/p><\/li><li data-start=\"840\" data-end=\"930\"><p data-start=\"842\" data-end=\"930\">mali ste <strong data-start=\"851\" data-end=\"872\">uznate\u013en\u00e9 v\u00fddavky<\/strong> s\u00favisiace s pr\u00e1cou (napr. doch\u00e1dzanie, pracovn\u00e9 pom\u00f4cky),<\/p><\/li><li data-start=\"931\" data-end=\"1017\"><p data-start=\"933\" data-end=\"1017\">zmenili ste zamestn\u00e1vate\u013ea, pr\u00edpadne ste mali viac pracovn\u00fdch pomerov v jednom roku.<\/p><\/li><\/ul><p data-start=\"1019\" data-end=\"1173\"><strong data-start=\"1019\" data-end=\"1032\">D\u016fle\u017eit\u00e9:<\/strong> nie je pravda, \u017ee vr\u00e1tenie je automatick\u00e9 pre ka\u017ed\u00e9ho. V\u00fdsledok z\u00e1vis\u00ed od celoro\u010dn\u00e9ho pr\u00edjmu, zrazen\u00fdch preddavkov a uplatnen\u00fdch odpo\u010dtov.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-653f4ba elementor-widget elementor-widget-heading\" data-id=\"653f4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Z\u00e1kladn\u00e9 term\u00edny a lehoty<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a0a9b6e elementor-widget elementor-widget-text-editor\" data-id=\"2a0a9b6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1234\" data-end=\"1274\"><strong data-start=\"1234\" data-end=\"1274\">Povinn\u00e9 podanie (\u0161tandardn\u00e1 lehota):<\/strong><\/p><ul data-start=\"1275\" data-end=\"1593\"><li data-start=\"1275\" data-end=\"1412\"><p data-start=\"1277\" data-end=\"1412\">da\u0148ov\u00e9 priznanie za <strong data-start=\"1297\" data-end=\"1309\">rok 2025<\/strong> (ESt 2025) \u2013 term\u00edn pri samostatnom podan\u00ed je <strong data-start=\"1356\" data-end=\"1371\">31. 7. 2026<\/strong>.<\/p><\/li><li data-start=\"1413\" data-end=\"1593\"><p data-start=\"1415\" data-end=\"1593\">ak priznanie pripravuje da\u0148ov\u00fd poradca \/ Lohnsteuerhilfeverein, lehota b\u00fdva automaticky pred\u013a\u017een\u00e1 (napr. pre ESt 2025 do <strong data-start=\"1536\" data-end=\"1551\">28. 2. 2027<\/strong>).<\/p><\/li><\/ul><p data-start=\"1595\" data-end=\"1640\"><strong data-start=\"1595\" data-end=\"1640\">Dobrovo\u013en\u00e9 podanie (ak povinnos\u0165 nem\u00e1te):<\/strong><\/p><ul data-start=\"1641\" data-end=\"1809\"><li data-start=\"1641\" data-end=\"1809\"><p data-start=\"1643\" data-end=\"1809\">spravidla je mo\u017en\u00e9 poda\u0165 priznanie <strong data-start=\"1678\" data-end=\"1698\">sp\u00e4tne a\u017e 4 roky.<\/strong> Posledn\u00fd de\u0148 je <strong data-start=\"1716\" data-end=\"1727\">31. 12.<\/strong> \u0161tvrt\u00e9ho roka po pr\u00edslu\u0161nom da\u0148ovom roku.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fc8d841 elementor-widget elementor-widget-heading\" data-id=\"1fc8d841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dokumenty \u010do budete potrebova\u0165<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79651ae9 elementor-widget elementor-widget-text-editor\" data-id=\"79651ae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1930\" data-end=\"2208\"><strong data-start=\"1930\" data-end=\"1957\">Lohnsteuerbescheinigung<\/strong> \u2013 ro\u010dn\u00e9 potvrdenie o pr\u00edjme a zrazen\u00fdch daniach od zamestn\u00e1vate\u013ea (za ka\u017ed\u00e9ho zamestn\u00e1vate\u013ea osobitne). Zamestn\u00e1vate\u013e m\u00e1 povinnos\u0165 \u00fadaje odovzda\u0165 finan\u010dnej spr\u00e1ve najnesk\u00f4r do konca febru\u00e1ra nasleduj\u00faceho roka.<\/p><p data-start=\"2210\" data-end=\"2224\">\u010ealej typicky:<\/p><ul data-start=\"2225\" data-end=\"2382\"><li data-start=\"2225\" data-end=\"2270\"><p data-start=\"2227\" data-end=\"2270\"><strong data-start=\"2227\" data-end=\"2240\">Steuer-ID<\/strong> (da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo),<\/p><\/li><li data-start=\"2271\" data-end=\"2311\"><p data-start=\"2273\" data-end=\"2311\"><strong data-start=\"2273\" data-end=\"2281\">IBAN<\/strong> \u00fa\u010dtu na vyplatenie preplatku,<\/p><\/li><li data-start=\"2312\" data-end=\"2382\"><p data-start=\"2314\" data-end=\"2382\">kontaktn\u00e9 \u00fadaje a (ak existuje) Va\u0161e \u010d\u00edslo da\u0148ovn\u00edka (Steuernummer).<\/p><\/li><\/ul><h4 data-start=\"2384\" data-end=\"2438\">\u010cast\u00e9 doplnkov\u00e9 podklady (ak uplat\u0148ujete v\u00fddavky)<\/h4><ul data-start=\"2439\" data-end=\"2815\"><li data-start=\"2439\" data-end=\"2531\"><p data-start=\"2441\" data-end=\"2531\">doklady k pracovn\u00fdm v\u00fddavkom (pracovn\u00e9 pom\u00f4cky \/ n\u00e1radie \/ ochrann\u00e9 pracovn\u00e9 prostriedky),<\/p><\/li><li data-start=\"2532\" data-end=\"2637\"><p data-start=\"2534\" data-end=\"2637\">doklady k doch\u00e1dzaniu (vzdialenos\u0165, po\u010det dn\u00ed; pri konkr\u00e9tnych n\u00e1kladoch aj \u00fa\u010dtenky, ak s\u00fa relevantn\u00e9),<\/p><\/li><li data-start=\"2638\" data-end=\"2729\"><p data-start=\"2640\" data-end=\"2729\">doklady k ubytovaniu (zmluva, fakt\u00fary, platby), ak je uplatnite\u013en\u00e9 pod\u013ea Va\u0161ej situ\u00e1cie,<\/p><\/li><li data-start=\"2730\" data-end=\"2815\"><p data-start=\"2732\" data-end=\"2815\">potvrdenia k rodinnej situ\u00e1cii, de\u0165om a pod. (ak sa uplat\u0148uj\u00fa rodinn\u00e9 zv\u00fdhodnenia).<\/p><\/li><\/ul><h4 data-start=\"2817\" data-end=\"2862\">EU\/EWR potvrdenie (Bescheinigung EU\/EWR)<\/h4><p data-start=\"2863\" data-end=\"3092\">Pri cezhrani\u010dn\u00fdch situ\u00e1ci\u00e1ch (rezidencia mimo Nemecka, uplat\u0148ovanie ur\u010dit\u00fdch n\u00e1rokov\/odpo\u010dtov) m\u00f4\u017ee Finanzamt po\u017eadova\u0165 <strong data-start=\"2983\" data-end=\"3007\">Bescheinigung EU\/EWR<\/strong>, ktor\u00e9 potvrdzuje pr\u00edjmy v \u0161t\u00e1te rezidencie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-092d5be elementor-widget elementor-widget-heading\" data-id=\"092d5be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na \u010do si da\u0165 pozor<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79c68fd0 elementor-widget elementor-widget-text-editor\" data-id=\"79c68fd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4367\" data-end=\"4595\"><strong data-start=\"4367\" data-end=\"4442\">1) Ch\u00fdbaj\u00face alebo nespr\u00e1vne ro\u010dn\u00e9 potvrdenie (Lohnsteuerbescheinigung)<\/strong><br data-start=\"4442\" data-end=\"4445\" \/>Je to hlavn\u00fd dokument. Ak je ne\u00fapln\u00fd alebo nesed\u00ed s realitou, proces sa spomal\u00ed a v\u00fdsledok m\u00f4\u017ee by\u0165 nespr\u00e1vny.<\/p><p data-start=\"4597\" data-end=\"4802\"><strong data-start=\"4597\" data-end=\"4639\">2) O\u010dak\u00e1vanie automatick\u00e9ho vr\u00e1tenia<\/strong><br data-start=\"4639\" data-end=\"4642\" \/>Vr\u00e1tenie nie je garantovan\u00e9. V niektor\u00fdch pr\u00edpadoch m\u00f4\u017ee vznikn\u00fa\u0165 aj doplatok, najm\u00e4 pri ur\u010dit\u00fdch kombin\u00e1ci\u00e1ch pr\u00edjmov alebo nespr\u00e1vnych nastaveniach po\u010das roka.<\/p><p data-start=\"4804\" data-end=\"4966\"><strong data-start=\"4804\" data-end=\"4850\">3) Neudr\u017ean\u00e9 doklady k uplatnen\u00fdm v\u00fddavkom<\/strong><br data-start=\"4850\" data-end=\"4853\" \/>Aj ke\u010f sa \u010dasto neprikladaj\u00fa hne\u010f, Finanzamt ich m\u00f4\u017ee dodato\u010dne vy\u017eiada\u0165.<\/p><p data-start=\"4968\" data-end=\"5239\"><strong data-start=\"4968\" data-end=\"5014\">4) Z\u00e1mena mzdovej dane a podnikania (SZ\u010cO)<\/strong><br data-start=\"5014\" data-end=\"5017\" \/>Ak ste v Nemecku p\u00f4sobili ako SZ\u010cO, vr\u00e1tenie dan\u00ed funguje inak ne\u017e pri zamestnancoch (neexistuje Lohnsteuerbescheinigung, rie\u0161ia sa in\u00e9 typy priznan\u00ed a povinnost\u00ed). V takom pr\u00edpade je potrebn\u00e9 rie\u0161i\u0165 postup individu\u00e1lne.<\/p><p data-start=\"5241\" data-end=\"5499\"><strong data-start=\"5241\" data-end=\"5301\">5) Kontrola rozhodnutia a lehota na n\u00e1mietku (Einspruch)<\/strong><br data-start=\"5301\" data-end=\"5304\" \/>Ak v rozhodnut\u00ed n\u00e1jdete chybu alebo ste nie\u010do zabudli, vo v\u0161eobecnosti plat\u00ed lehota <strong data-start=\"5388\" data-end=\"5400\">1 mesiac<\/strong> na podanie Einspruch (od doru\u010denia\/ozn\u00e1menia rozhodnutia).<\/p><p data-start=\"5501\" data-end=\"5772\"><strong data-start=\"5501\" data-end=\"5540\">6) Pozor na podvody \u201eELSTER refund\u201c<\/strong><br data-start=\"5540\" data-end=\"5543\" \/>V praxi sa objavuj\u00fa podvodn\u00e9 e-maily, ktor\u00e9 s\u013eubuj\u00fa preplatok a p\u00fdtaj\u00fa bankov\u00e9 \u00fadaje cez odkaz. Ofici\u00e1lna komunik\u00e1cia prebieha cez da\u0148ov\u00e9 kan\u00e1ly\/ELSTER, nie kliknut\u00edm na link v e-maile.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Vr\u00e1tenie dan\u00ed z Nemecka (Steuererstattung): dokumenty a na \u010do si da\u0165 pozor Ewo \/ January 26, 2026 V praxi sa vr\u00e1tenie dan\u00ed z Nemecka naj\u010dastej\u0161ie t\u00fdka zamestnancov, ktor\u00fdm bola po\u010das roka zr\u00e1\u017ean\u00e1 mzdov\u00e1 da\u0148 (Lohnsteuer). Po podan\u00ed da\u0148ov\u00e9ho priznania (Einkommensteuererkl\u00e4rung) finan\u010dn\u00fd \u00farad (Finanzamt) vykon\u00e1 ro\u010dn\u00e9 z\u00fa\u010dtovanie a m\u00f4\u017ee vznikn\u00fa\u0165 preplatok (vr\u00e1tenie) alebo nedoplatok. Naj\u010dastej\u0161ie d\u00f4vody, pre\u010do vznik\u00e1 preplatok pracovali ste v Nemecku iba \u010das\u0165 roka (sez\u00f3nna pr\u00e1ca, turnusy, v\u00fdpadky), po\u010das roka sa V\u00e1m zr\u00e1\u017eala da\u0148 vy\u0161\u0161ie, ne\u017e vy\u0161lo v ro\u010dnom s\u00fa\u010dte, mali ste uznate\u013en\u00e9 v\u00fddavky s\u00favisiace s pr\u00e1cou (napr. doch\u00e1dzanie, pracovn\u00e9 pom\u00f4cky), zmenili ste zamestn\u00e1vate\u013ea, pr\u00edpadne ste mali viac pracovn\u00fdch pomerov v jednom roku. D\u00f4le\u017eit\u00e9: nie je pravda, \u017ee vr\u00e1tenie je automatick\u00e9 pre ka\u017ed\u00e9ho. V\u00fdsledok z\u00e1vis\u00ed od celoro\u010dn\u00e9ho pr\u00edjmu, zrazen\u00fdch preddavkov a uplatnen\u00fdch odpo\u010dtov. Z\u00e1kladn\u00e9 term\u00edny a lehoty Povinn\u00e9 podanie (\u0161tandardn\u00e1 lehota): da\u0148ov\u00e9 priznanie za rok 2025 (ESt 2025) \u2013 term\u00edn pri samostatnom podan\u00ed je 31. 7. 2026. ak priznanie pripravuje da\u0148ov\u00fd poradca \/ Lohnsteuerhilfeverein, lehota b\u00fdva automaticky pred\u013a\u017een\u00e1 (napr. pre ESt 2025 do 28. 2. 2027). Dobrovo\u013en\u00e9 podanie (ak povinnos\u0165 nem\u00e1te): spravidla je mo\u017en\u00e9 poda\u0165 priznanie sp\u00e4tne a\u017e 4 roky. Posledn\u00fd de\u0148 je 31. 12. \u0161tvrt\u00e9ho roka po pr\u00edslu\u0161nom da\u0148ovom roku. Dokumenty \u010do budete potrebova\u0165 Lohnsteuerbescheinigung \u2013 ro\u010dn\u00e9 potvrdenie o pr\u00edjme a zrazen\u00fdch daniach od zamestn\u00e1vate\u013ea (za ka\u017ed\u00e9ho zamestn\u00e1vate\u013ea osobitne). Zamestn\u00e1vate\u013e m\u00e1 povinnos\u0165 \u00fadaje odovzda\u0165 finan\u010dnej spr\u00e1ve najnesk\u00f4r do konca febru\u00e1ra nasleduj\u00faceho roka. \u010ealej typicky: Steuer-ID (da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo), IBAN \u00fa\u010dtu na vyplatenie preplatku, kontaktn\u00e9 \u00fadaje a (ak existuje) Va\u0161e \u010d\u00edslo da\u0148ovn\u00edka (Steuernummer). \u010cast\u00e9 doplnkov\u00e9 podklady (ak uplat\u0148ujete v\u00fddavky) doklady k pracovn\u00fdm v\u00fddavkom (pracovn\u00e9 pom\u00f4cky \/ n\u00e1radie \/ ochrann\u00e9 pracovn\u00e9 prostriedky), doklady k doch\u00e1dzaniu (vzdialenos\u0165, po\u010det dn\u00ed; pri konkr\u00e9tnych n\u00e1kladoch aj \u00fa\u010dtenky, ak s\u00fa relevantn\u00e9), doklady k ubytovaniu (zmluva, fakt\u00fary, platby), ak je uplatnite\u013en\u00e9 pod\u013ea Va\u0161ej situ\u00e1cie, potvrdenia k rodinnej situ\u00e1cii, de\u0165om a pod. (ak sa uplat\u0148uj\u00fa rodinn\u00e9 zv\u00fdhodnenia). EU\/EWR potvrdenie (Bescheinigung EU\/EWR) Pri cezhrani\u010dn\u00fdch situ\u00e1ci\u00e1ch (rezidencia mimo Nemecka, uplat\u0148ovanie ur\u010dit\u00fdch n\u00e1rokov\/odpo\u010dtov) m\u00f4\u017ee Finanzamt po\u017eadova\u0165 Bescheinigung EU\/EWR, ktor\u00e9 potvrdzuje pr\u00edjmy v \u0161t\u00e1te rezidencie. Na \u010do si da\u0165 pozor 1) Ch\u00fdbaj\u00face alebo nespr\u00e1vne ro\u010dn\u00e9 potvrdenie (Lohnsteuerbescheinigung)Je to hlavn\u00fd dokument. Ak je ne\u00fapln\u00fd alebo nesed\u00ed s realitou, proces sa spomal\u00ed a v\u00fdsledok m\u00f4\u017ee by\u0165 nespr\u00e1vny. 2) O\u010dak\u00e1vanie automatick\u00e9ho vr\u00e1teniaVr\u00e1tenie nie je garantovan\u00e9. V niektor\u00fdch pr\u00edpadoch m\u00f4\u017ee vznikn\u00fa\u0165 aj doplatok, najm\u00e4 pri ur\u010dit\u00fdch kombin\u00e1ci\u00e1ch pr\u00edjmov alebo nespr\u00e1vnych nastaveniach po\u010das roka. 3) Neudr\u017ean\u00e9 doklady k uplatnen\u00fdm v\u00fddavkomAj ke\u010f sa \u010dasto neprikladaj\u00fa hne\u010f, Finanzamt ich m\u00f4\u017ee dodato\u010dne vy\u017eiada\u0165. 4) Z\u00e1mena mzdovej dane a podnikania (SZ\u010cO)Ak ste v Nemecku p\u00f4sobili ako SZ\u010cO, vr\u00e1tenie dan\u00ed funguje inak ne\u017e pri zamestnancoch (neexistuje Lohnsteuerbescheinigung, rie\u0161ia sa in\u00e9 typy priznan\u00ed a povinnost\u00ed). V takom pr\u00edpade je potrebn\u00e9 rie\u0161i\u0165 postup individu\u00e1lne. 5) Kontrola rozhodnutia a lehota na n\u00e1mietku (Einspruch)Ak v rozhodnut\u00ed n\u00e1jdete chybu alebo ste nie\u010do zabudli, vo v\u0161eobecnosti plat\u00ed lehota 1 mesiac na podanie Einspruch (od doru\u010denia\/ozn\u00e1menia rozhodnutia). 6) Pozor na podvody \u201eELSTER refund\u201cV praxi sa objavuj\u00fa podvodn\u00e9 e-maily, ktor\u00e9 s\u013eubuj\u00fa preplatok a p\u00fdtaj\u00fa bankov\u00e9 \u00fadaje cez odkaz. Ofici\u00e1lna komunik\u00e1cia prebieha cez da\u0148ov\u00e9 kan\u00e1ly\/ELSTER, nie kliknut\u00edm na link v e-maile.<\/p>","protected":false},"author":1,"featured_media":1628,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/1623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/comments?post=1623"}],"version-history":[{"count":11,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/1623\/revisions"}],"predecessor-version":[{"id":1637,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/1623\/revisions\/1637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/media\/1628"}],"wp:attachment":[{"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/media?parent=1623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/categories?post=1623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/tags?post=1623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}