{"id":1760,"date":"2026-02-17T15:47:36","date_gmt":"2026-02-17T15:47:36","guid":{"rendered":"https:\/\/www.ewo.sk\/?p=1760"},"modified":"2026-02-17T16:04:42","modified_gmt":"2026-02-17T16:04:42","slug":"freistellung-v-roce-2026","status":"publish","type":"post","link":"https:\/\/www.ewo.sk\/cs\/freistellung-v-roku-2026\/","title":{"rendered":"Freistellung v roce 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1760\" class=\"elementor elementor-1760\" 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\">Freistellung v roce 2026<\/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\/02\/factory-worker-working-industrial-production-hall-scaled.jpg)\"><img decoding=\"async\" src=\"https:\/\/www.ewo.sk\/wp-content\/uploads\/2026\/02\/factory-worker-working-industrial-production-hall-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\/02\/17\/\"><i aria-hidden=\"true\" class=\"\"><\/i><span class=\"meta-text\">17 \u00fanora, 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-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\">Co je Freistellung (Freistellungsbescheinigung)?<\/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<p data-start=\"446\" data-end=\"717\">Freistellung, p\u0159esn\u011bji <strong data-start=\"471\" data-end=\"501\">Freistellungsbescheinigung<\/strong>, je ofici\u00e1ln\u00ed potvrzen\u00ed vydan\u00e9 n\u011bmeck\u00fdm da\u0148ov\u00fdm \u00fa\u0159adem (<strong data-start=\"559\" data-end=\"572\">Finanzamt<\/strong>). Dokument potvrzuje, \u017ee p\u0159i Va\u0161ich stavebn\u00edch prac\u00edch se neuplatn\u00ed stavebn\u00ed sr\u00e1\u017ekov\u00e1 da\u0148 a odb\u011bratel V\u00e1m tedy <strong data-start=\"685\" data-end=\"716\">nebude sr\u00e1\u017eet 15 % z faktur<\/strong>.<\/p><p data-start=\"719\" data-end=\"932\">Podle pravidel stavebn\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b (Bauabzugsteuer) a \u00a7 48b EStG plat\u00ed, \u017ee <strong data-start=\"800\" data-end=\"840\">pokud nem\u00e1te Freistellungsbescheinigung<\/strong>, odb\u011bratel mus\u00ed z fakturovan\u00e9 \u010d\u00e1stky <strong data-start=\"877\" data-end=\"892\">srazit 15 %<\/strong> a odv\u00e9st je p\u0159\u00edmo n\u011bmeck\u00e9mu \u00fa\u0159adu.<\/p><p data-start=\"934\" data-end=\"1054\">Jednodu\u0161e \u0159e\u010deno:<br data-start=\"954\" data-end=\"957\" \/>S Freistellungem dostanete <strong data-start=\"984\" data-end=\"1011\">100 % fakturovan\u00e9 \u010d\u00e1stky<\/strong>. Bez Freistellungu dostanete jen <strong data-start=\"1045\" data-end=\"1053\">85 %<\/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-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\">Pro koho je Freistellung ur\u010den?<\/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=\"1052\" data-end=\"1210\">Freistellung se t\u00fdk\u00e1 <strong data-start=\"1118\" data-end=\"1150\">\u017eivnostn\u00edk\u016f (OSV\u010c) a firem<\/strong>, kter\u00e9 prov\u00e1d\u011bj\u00ed v N\u011bmecku <strong data-start=\"1179\" data-end=\"1212\">stavebn\u00ed nebo mont\u00e1\u017en\u00ed pr\u00e1ce<\/strong>. Pokud fakturujete pr\u00e1ce na stavb\u00e1ch nebo na projektech, Freistellung je v praxi standard, kter\u00fd od V\u00e1s bude mnoho odb\u011bratel\u016f rovnou o\u010dek\u00e1vat.<\/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-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\">Mus\u00edte m\u00edt Freistellung hned od za\u010d\u00e1tku?<\/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>Freistellung se t\u00fdk\u00e1 <strong data-start=\"1118\" data-end=\"1150\">\u017eivnostn\u00edk\u016f (OSV\u010c) a firem<\/strong>, kter\u00e9 prov\u00e1d\u011bj\u00ed v N\u011bmecku <strong data-start=\"1179\" data-end=\"1212\">stavebn\u00ed nebo mont\u00e1\u017en\u00ed pr\u00e1ce<\/strong>. Pokud fakturujete pr\u00e1ce na stavb\u00e1ch nebo na projektech, Freistellung je v praxi standard, kter\u00fd od V\u00e1s bude mnoho odb\u011bratel\u016f rovnou o\u010dek\u00e1vat.<\/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-f64a7b3 elementor-widget elementor-widget-heading\" data-id=\"f64a7b3\" 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\">Kde vybavit Freistellung?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a32fdce elementor-widget elementor-widget-text-editor\" data-id=\"a32fdce\" 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=\"1960\" data-end=\"2170\">\u017d\u00e1dost o Freistellung se pod\u00e1v\u00e1 u n\u011bmeck\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu \u2013 <strong data-start=\"2021\" data-end=\"2034\">Finanzamt<\/strong>. Z\u00e1rove\u0148 plat\u00ed, \u017ee mus\u00edte m\u00edt p\u0159id\u011bleno n\u011bmeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo <strong data-start=\"2096\" data-end=\"2112\">Steuernummer<\/strong>. Bez Steuernummer se Freistellung zpravidla vybavit ned\u00e1.<\/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-3a5dec3 elementor-widget elementor-widget-heading\" data-id=\"3a5dec3\" 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\">Co pot\u0159ebujete k \u017e\u00e1dosti o Freistellung?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd7a2ba elementor-widget elementor-widget-text-editor\" data-id=\"fd7a2ba\" 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=\"2222\" data-end=\"2256\">Nej\u010dast\u011bji si Finanzamt vy\u017e\u00e1d\u00e1:<\/p><ul data-start=\"2257\" data-end=\"2445\"><li data-start=\"2257\" data-end=\"2299\"><p data-start=\"2259\" data-end=\"2299\">n\u011bmeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo (<strong data-start=\"2281\" data-end=\"2297\">Steuernummer<\/strong>),<\/p><\/li><li data-start=\"2300\" data-end=\"2360\"><p data-start=\"2302\" data-end=\"2360\">\u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed nebo v\u00fdpis z obchodn\u00edho rejst\u0159\u00edku,<\/p><\/li><li data-start=\"2361\" data-end=\"2395\"><p data-start=\"2363\" data-end=\"2395\">potvrzen\u00ed o da\u0148ov\u00e9 rezidenci,<\/p><\/li><li data-start=\"2396\" data-end=\"2445\"><p data-start=\"2398\" data-end=\"2445\">z\u00e1kladn\u00ed \u00fadaje o Va\u0161\u00ed podnikatelsk\u00e9 \u010dinnosti.<\/p><\/li><\/ul><p data-start=\"2447\" data-end=\"2561\">Je t\u0159eba po\u010d\u00edtat s t\u00edm, \u017ee ka\u017ed\u00fd p\u0159\u00edpad m\u016f\u017ee b\u00fdt trochu jin\u00fd a jednotliv\u00e9 \u00fa\u0159ady mohou po\u017eadovat m\u00edrn\u011b odli\u0161n\u00e9 dokumenty.<\/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-cbf5396 elementor-widget elementor-widget-heading\" data-id=\"cbf5396\" 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\">Jak dlouho Freistellung plat\u00ed?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd955e elementor-widget elementor-widget-text-editor\" data-id=\"3dd955e\" 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=\"2600\" data-end=\"2732\">Freistellung se nevyd\u00e1v\u00e1 natrvalo. Jeho platnost je individu\u00e1ln\u00ed a ur\u010d\u00ed ji Finanzamt. Nej\u010dast\u011bji se setk\u00e1v\u00e1me s t\u011bmito obdob\u00edmi:<\/p><ul data-start=\"2733\" data-end=\"2794\"><li data-start=\"2733\" data-end=\"2755\"><p data-start=\"2735\" data-end=\"2755\"><strong data-start=\"2735\" data-end=\"2754\">3 a\u017e 6 m\u011bs\u00edc\u016f<\/strong>,<\/p><\/li><li data-start=\"2756\" data-end=\"2768\"><p data-start=\"2758\" data-end=\"2768\"><strong data-start=\"2758\" data-end=\"2767\">1 rok<\/strong>,<\/p><\/li><li data-start=\"2769\" data-end=\"2794\"><p data-start=\"2771\" data-end=\"2794\"><strong data-start=\"2771\" data-end=\"2781\">3 roky<\/strong> (vz\u00e1cn\u011b).<\/p><\/li><\/ul><p data-start=\"2796\" data-end=\"2980\">Prakticky to znamen\u00e1, \u017ee si mus\u00edte hl\u00eddat datum platnosti ao prodlou\u017een\u00ed po\u017e\u00e1dat v\u010das. Pokud V\u00e1m Freistellung vypr\u0161\u00ed a prohl\u00e9dnete to, odb\u011bratel V\u00e1m za\u010dne automaticky op\u011bt sr\u00e1\u017eet 15 %.<\/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-0beed15 elementor-widget elementor-widget-heading\" data-id=\"0beed15\" 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\">Co kdy\u017e V\u00e1m ji\u017e 15 % srazili?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e049e4d elementor-widget elementor-widget-text-editor\" data-id=\"e049e4d\" 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=\"3017\" data-end=\"3261\">Pokud jste pracovali bez Freistellungu a odb\u011bratel V\u00e1m sr\u00e1\u017eku ud\u011blal, pen\u00edze nejsou definitivn\u011b ztraceny. Je mo\u017en\u00e9 po\u017e\u00e1dat o vr\u00e1cen\u00ed sra\u017een\u00e9 dan\u011b (Bauabzugsteuer). T\u0159eba v\u0161ak po\u010d\u00edtat s t\u00edm, \u017ee jde o proces, kter\u00fd se m\u016f\u017ee t\u00e1hnout <strong data-start=\"3244\" data-end=\"3260\">dlouh\u00e9 m\u011bs\u00edce<\/strong>.<\/p><p data-start=\"3263\" data-end=\"3388\">Proto je z pohledu praxe v\u00fdhodn\u011bj\u0161\u00ed vybavit si Freistellung je\u0161t\u011b p\u0159ed za\u010d\u00e1tkem fakturace a vyhnout se zp\u011btn\u00e9mu vy\u0159izov\u00e1n\u00ed.<\/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-0b092ba elementor-widget elementor-widget-heading\" data-id=\"0b092ba\" 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\">Plat\u00ed Freistellung iu v\u00edce odb\u011bratel\u016f?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e230fcd elementor-widget elementor-widget-text-editor\" data-id=\"e230fcd\" 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=\"3017\" data-end=\"3261\">Ano. <strong data-start=\"3454\" data-end=\"3515\">Jeden Freistellung plat\u00ed pro v\u0161echny Va\u0161e odb\u011bratele.<\/strong> Nepot\u0159ebujete zvl\u00e1\u0161tn\u00ed dokument pro ka\u017edou firmu. D\u016fle\u017eit\u00e9 je, abyste odb\u011brateli poskytli kopii Freistellungu je\u0161t\u011b p\u0159ed zah\u00e1jen\u00edm spolupr\u00e1ce, resp. p\u0159ed prvn\u00ed fakturou.<\/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-51375d9 elementor-widget elementor-widget-heading\" data-id=\"51375d9\" 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\">Co kdy\u017e Freistellung nem\u00e1te a u\u017e za\u010d\u00edn\u00e1te pracovat?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c38f0b elementor-widget elementor-widget-text-editor\" data-id=\"9c38f0b\" 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=\"3744\" data-end=\"3827\">Pokud u\u017e nastupujete na projekt a Freistellung je\u0161t\u011b nem\u00e1te, m\u00e1te v praxi t\u0159i mo\u017enosti.<\/p><p data-start=\"3829\" data-end=\"4145\">Prvn\u00ed je dohodnout se s odb\u011bratelem, \u017ee V\u00e1m do\u010dasn\u011b nebude faktury vypl\u00e1cet, ne\u017e Freistellung vy\u0159\u00edd\u00edte.<\/p><p data-start=\"3829\" data-end=\"4145\">Druhou mo\u017enost\u00ed je akceptovat 15 % sr\u00e1\u017eku a \u0159e\u0161it jej\u00ed vr\u00e1cen\u00ed zp\u011btn\u011b \u2013 s t\u00edm, \u017ee to bude trvat dlouho.<\/p><p data-start=\"3829\" data-end=\"4145\">T\u0159et\u00ed (a nejlep\u0161\u00ed) mo\u017enost\u00ed je vybavit Freistellung je\u0161t\u011b p\u0159ed zapo\u010det\u00edm pr\u00e1ce a probl\u00e9mem se vyhnout dop\u0159edu.<\/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>Freistellung v roce 2026 Ewo . February 17, 2026 Co je Freistellung (Freistellungsbescheinigung)? Freistellung, p\u0159esn\u011bji Freistellungsbescheinigung, je ofici\u00e1ln\u00ed potvrzen\u00ed vydan\u00e9 n\u011bmeck\u00fdm da\u0148ov\u00fdm \u00fa\u0159adem (Finanzamt). Dokument potvrzuje, \u017ee p\u0159i Va\u0161ich stavebn\u00edch prac\u00edch se neuplatn\u00ed stavebn\u00ed sr\u00e1\u017ekov\u00e1 da\u0148 a odb\u011bratel V\u00e1m tedy nebude sr\u00e1\u017eet 15 % z faktur. Podle pravidel stavebn\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b (Bauabzugsteuer) a \u00a7 48b EStG plat\u00ed, \u017ee nem\u00e1te-li Freistellungsbescheinigung, z\u00e1kazn\u00edk mus\u00ed z fakturovan\u00e9 \u010d\u00e1stky srazit 15 % a odv\u00e9st je p\u0159\u00edmo n\u011bmeck\u00e9mu \u00fa\u0159adu. Jednodu\u0161e \u0159e\u010deno: S Freistellungem dostanete 100 % fakturovan\u00e9 \u010d\u00e1stky. Bez Freistellungu dostanete jen 85 %. Pro koho je Freistellung ur\u010den? Freistellung se t\u00fdk\u00e1 \u017eivnostn\u00edk\u016f (OSV\u010c) a firem, kter\u00e9 prov\u00e1d\u011bj\u00ed v N\u011bmecku stavebn\u00ed nebo mont\u00e1\u017en\u00ed pr\u00e1ce. Pokud fakturujete pr\u00e1ce na stavb\u00e1ch nebo na projektech, Freistellung je v praxi standard, kter\u00fd od V\u00e1s bude mnoho odb\u011bratel\u016f rovnou o\u010dek\u00e1vat. Mus\u00edte m\u00edt Freistellung hned od za\u010d\u00e1tku? Freistellung se t\u00fdk\u00e1 \u017eivnostn\u00edk\u016f (OSV\u010c) a firem, kter\u00e9 prov\u00e1d\u011bj\u00ed v N\u011bmecku stavebn\u00ed nebo mont\u00e1\u017en\u00ed pr\u00e1ce. Pokud fakturujete pr\u00e1ce na stavb\u00e1ch nebo na projektech, Freistellung je v praxi standard, kter\u00fd od V\u00e1s bude mnoho odb\u011bratel\u016f rovnou o\u010dek\u00e1vat. Kde vybavit Freistellung? \u017d\u00e1dost o Freistellung se pod\u00e1v\u00e1 u n\u011bmeck\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu \u2013 Finanzamt. Z\u00e1rove\u0148 plat\u00ed, \u017ee mus\u00edte m\u00edt p\u0159id\u011bleno n\u011bmeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo Steuernummer. Bez Steuernummer se Freistellung zpravidla vybavit ned\u00e1. Co pot\u0159ebujete k \u017e\u00e1dosti o Freistellung? Nej\u010dast\u011bji si Finanzamt vy\u017e\u00e1d\u00e1: n\u011bmeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo (Steuernummer), \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed nebo v\u00fdpis z obchodn\u00edho rejst\u0159\u00edku, potvrzen\u00ed o da\u0148ov\u00e9 rezidenci, z\u00e1kladn\u00ed \u00fadaje o Va\u0161\u00ed podnikatelsk\u00e9 \u010dinnosti. Je t\u0159eba po\u010d\u00edtat s t\u00edm, \u017ee ka\u017ed\u00fd p\u0159\u00edpad m\u016f\u017ee b\u00fdt trochu jin\u00fd a jednotliv\u00e9 \u00fa\u0159ady mohou po\u017eadovat m\u00edrn\u011b odli\u0161n\u00e9 dokumenty. Jak dlouho Freistellung plat\u00ed? Freistellung se nevyd\u00e1v\u00e1 natrvalo. Jeho platnost je individu\u00e1ln\u00ed a ur\u010d\u00ed ji Finanzamt. Nej\u010dast\u011bji se setk\u00e1v\u00e1me s t\u011bmito obdob\u00edmi: 3 a\u017e 6 m\u011bs\u00edc\u016f, 1 rok, 3 roky (vz\u00e1cn\u011b). Prakticky to znamen\u00e1, \u017ee si mus\u00edte hl\u00eddat datum platnosti ao prodlou\u017een\u00ed po\u017e\u00e1dat v\u010das. Pokud V\u00e1m Freistellung vypr\u0161\u00ed a prohl\u00e9dnete to, odb\u011bratel V\u00e1m za\u010dne automaticky op\u011bt sr\u00e1\u017eet 15 %. Co kdy\u017e V\u00e1m ji\u017e 15 % srazili? Pokud jste pracovali bez Freistellungu a odb\u011bratel V\u00e1m sr\u00e1\u017eku ud\u011blal, pen\u00edze nejsou definitivn\u011b ztraceny. Je mo\u017en\u00e9 po\u017e\u00e1dat o vr\u00e1cen\u00ed sra\u017een\u00e9 dan\u011b (Bauabzugsteuer). Je v\u0161ak t\u0159eba po\u010d\u00edtat s t\u00edm, \u017ee jde o proces, kter\u00fd se m\u016f\u017ee t\u00e1hnout dlouh\u00e9 m\u011bs\u00edce. Proto je z pohledu praxe v\u00fdhodn\u011bj\u0161\u00ed vybavit si Freistellung je\u0161t\u011b p\u0159ed za\u010d\u00e1tkem fakturace a vyhnout se zp\u011btn\u00e9mu vy\u0159izov\u00e1n\u00ed. Plat\u00ed Freistellung iu v\u00edce odb\u011bratel\u016f? Ano. Jeden Freistellung plat\u00ed pro v\u0161echny Va\u0161e odb\u011bratele. Nepot\u0159ebujete zvl\u00e1\u0161tn\u00ed dokument pro ka\u017edou firmu. D\u016fle\u017eit\u00e9 je, abyste odb\u011brateli poskytli kopii Freistellungu je\u0161t\u011b p\u0159ed zah\u00e1jen\u00edm spolupr\u00e1ce, resp. p\u0159ed prvn\u00ed fakturou. Co kdy\u017e Freistellung nem\u00e1te a u\u017e za\u010d\u00edn\u00e1te pracovat? Pokud u\u017e nastupujete na projekt a Freistellung je\u0161t\u011b nem\u00e1te, m\u00e1te v praxi t\u0159i mo\u017enosti. Prvn\u00ed je dohodnout se s odb\u011bratelem, \u017ee V\u00e1m do\u010dasn\u011b nebude faktury vypl\u00e1cet, ne\u017e Freistellung vy\u0159\u00edd\u00edte. Druhou mo\u017enost\u00ed je akceptovat 15 % sr\u00e1\u017eku a \u0159e\u0161it jej\u00ed vr\u00e1cen\u00ed zp\u011btn\u011b \u2013 s t\u00edm, \u017ee to bude trvat dlouho. T\u0159et\u00ed (a nejlep\u0161\u00ed) mo\u017enost\u00ed je vybavit Freistellung je\u0161t\u011b p\u0159ed zapo\u010det\u00edm pr\u00e1ce a probl\u00e9mem se vyhnout dop\u0159edu.<\/p>","protected":false},"author":1,"featured_media":1769,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1760","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\/1760","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=1760"}],"version-history":[{"count":19,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/1760\/revisions"}],"predecessor-version":[{"id":1784,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/1760\/revisions\/1784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/media\/1769"}],"wp:attachment":[{"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/media?parent=1760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/categories?post=1760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/tags?post=1760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}