{"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-roku-2026","status":"publish","type":"post","link":"https:\/\/www.ewo.sk\/cs\/freistellung-v-roku-2026\/","title":{"rendered":"Freistellung v roku 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 roku 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\">\u010co 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, presnej\u0161ie <strong data-start=\"471\" data-end=\"501\">Freistellungsbescheinigung<\/strong>, je ofici\u00e1lne potvrdenie vydan\u00e9 nemeck\u00fdm da\u0148ov\u00fdm \u00faradom (<strong data-start=\"559\" data-end=\"572\">Finanzamt<\/strong>). Dokument potvrdzuje, \u017ee pri Va\u0161ich stavebn\u00fdch pr\u00e1cach sa neuplatn\u00ed stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 a odberate\u013e V\u00e1m teda <strong data-start=\"685\" data-end=\"716\">nebude zr\u00e1\u017ea\u0165 15 % z fakt\u00far<\/strong>.<\/p><p data-start=\"719\" data-end=\"932\">Pod\u013ea pravidiel stavebnej zr\u00e1\u017ekovej dane (Bauabzugsteuer) a \u00a7 48b EStG plat\u00ed, \u017ee <strong data-start=\"800\" data-end=\"840\">ak nem\u00e1te Freistellungsbescheinigung<\/strong>, odberate\u013e mus\u00ed z fakturovanej sumy <strong data-start=\"877\" data-end=\"892\">zrazi\u0165 15 %<\/strong> a odvies\u0165 ich priamo nemeck\u00e9mu \u00faradu.<\/p><p data-start=\"934\" data-end=\"1054\">Jednoducho povedan\u00e9:<br data-start=\"954\" data-end=\"957\" \/>S Freistellungom dostanete <strong data-start=\"984\" data-end=\"1011\">100 % fakturovanej sumy<\/strong>. Bez Freistellungu dostanete len <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\">Pre koho je Freistellung ur\u010den\u00fd?<\/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 sa t\u00fdka <strong data-start=\"1118\" data-end=\"1150\">\u017eivnostn\u00edkov (SZ\u010cO) a firiem<\/strong>, ktor\u00e9 vykon\u00e1vaj\u00fa v Nemecku <strong data-start=\"1179\" data-end=\"1212\">stavebn\u00e9 alebo mont\u00e1\u017ene pr\u00e1ce<\/strong>. Ak fakturujete pr\u00e1ce na stavb\u00e1ch alebo na projektoch, Freistellung je v praxi \u0161tandard, ktor\u00fd od V\u00e1s bude ve\u013ea odberate\u013eov rovno o\u010dak\u00e1va\u0165.<\/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 ma\u0165 Freistellung hne\u010f od za\u010diatku?<\/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 sa t\u00fdka <strong data-start=\"1118\" data-end=\"1150\">\u017eivnostn\u00edkov (SZ\u010cO) a firiem<\/strong>, ktor\u00e9 vykon\u00e1vaj\u00fa v Nemecku <strong data-start=\"1179\" data-end=\"1212\">stavebn\u00e9 alebo mont\u00e1\u017ene pr\u00e1ce<\/strong>. Ak fakturujete pr\u00e1ce na stavb\u00e1ch alebo na projektoch, Freistellung je v praxi \u0161tandard, ktor\u00fd od V\u00e1s bude ve\u013ea odberate\u013eov rovno o\u010dak\u00e1va\u0165.<\/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 vybavi\u0165 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\">\u017diados\u0165 o Freistellung sa pod\u00e1va na nemeckom da\u0148ovom \u00farade \u2013 <strong data-start=\"2021\" data-end=\"2034\">Finanzamt<\/strong>. Z\u00e1rove\u0148 plat\u00ed, \u017ee mus\u00edte ma\u0165 pridelen\u00e9 nemeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo <strong data-start=\"2096\" data-end=\"2112\">Steuernummer<\/strong>. Bez Steuernummer sa Freistellung spravidla vybavi\u0165 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\">\u010co potrebujete k \u017eiadosti 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\">Naj\u010dastej\u0161ie si Finanzamt vy\u017eiada:<\/p><ul data-start=\"2257\" data-end=\"2445\"><li data-start=\"2257\" data-end=\"2299\"><p data-start=\"2259\" data-end=\"2299\">nemeck\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\u00e1vnenie alebo v\u00fdpis z obchodn\u00e9ho registra,<\/p><\/li><li data-start=\"2361\" data-end=\"2395\"><p data-start=\"2363\" data-end=\"2395\">potvrdenie o da\u0148ovej rezidencii,<\/p><\/li><li data-start=\"2396\" data-end=\"2445\"><p data-start=\"2398\" data-end=\"2445\">z\u00e1kladn\u00e9 \u00fadaje o Va\u0161ej podnikate\u013eskej \u010dinnosti.<\/p><\/li><\/ul><p data-start=\"2447\" data-end=\"2561\">Treba r\u00e1ta\u0165 s t\u00fdm, \u017ee ka\u017ed\u00fd pr\u00edpad m\u00f4\u017ee by\u0165 trochu in\u00fd a jednotliv\u00e9 \u00farady m\u00f4\u017eu po\u017eadova\u0165 mierne 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\">Ako dlho 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 sa nevyd\u00e1va natrvalo. Jeho platnos\u0165 je individu\u00e1lna a ur\u010d\u00ed ju Finanzamt. Naj\u010dastej\u0161ie sa stret\u00e1vame s t\u00fdmito obdobiami:<\/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 mesiacov<\/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> (zriedkavo).<\/p><\/li><\/ul><p data-start=\"2796\" data-end=\"2980\">Prakticky to znamen\u00e1, \u017ee si mus\u00edte str\u00e1\u017ei\u0165 d\u00e1tum platnosti a o pred\u013a\u017eenie po\u017eiada\u0165 v\u010das. Ak V\u00e1m Freistellung vypr\u0161\u00ed a prehliadnete to, odberate\u013e V\u00e1m za\u010dne automaticky op\u00e4\u0165 zr\u00e1\u017ea\u0165 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\">\u010co ak V\u00e1m u\u017e 15 % zrazili?<\/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\">Ak ste pracovali bez Freistellungu a odberate\u013e V\u00e1m zr\u00e1\u017eku urobil, peniaze nie s\u00fa definit\u00edvne straten\u00e9. Je mo\u017en\u00e9 po\u017eiada\u0165 o vr\u00e1tenie zrazenej dane (Bauabzugsteuer). Treba v\u0161ak po\u010d\u00edta\u0165 s t\u00fdm, \u017ee ide o proces, ktor\u00fd sa m\u00f4\u017ee \u0165aha\u0165 <strong data-start=\"3244\" data-end=\"3260\">dlh\u00e9 mesiace<\/strong>.<\/p><p data-start=\"3263\" data-end=\"3388\">Preto je z poh\u013eadu praxe v\u00fdhodnej\u0161ie vybavi\u0165 si Freistellung e\u0161te pred za\u010diatkom faktur\u00e1cie a vyhn\u00fa\u0165 sa sp\u00e4tn\u00e9mu vybavovaniu.<\/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 aj pri viacer\u00fdch odberate\u013eoch?<\/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\">\u00c1no. <strong data-start=\"3454\" data-end=\"3515\">Jeden Freistellung plat\u00ed pre v\u0161etk\u00fdch Va\u0161ich odberate\u013eov.<\/strong> Nepotrebujete osobitn\u00fd dokument pre ka\u017ed\u00fa firmu. D\u00f4le\u017eit\u00e9 je, aby ste odberate\u013eovi poskytli k\u00f3piu Freistellungu e\u0161te pred za\u010dat\u00edm spolupr\u00e1ce, resp. pred prvou fakt\u00farou.<\/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\">\u010co ak Freistellung nem\u00e1te a u\u017e za\u010d\u00ednate pracova\u0165?<\/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\">Ak u\u017e nastupujete na projekt a Freistellung e\u0161te nem\u00e1te, v praxi m\u00e1te tri mo\u017enosti.<\/p><p data-start=\"3829\" data-end=\"4145\">Prvou je dohodn\u00fa\u0165 sa s odberate\u013eom, \u017ee V\u00e1m do\u010dasne nebude fakt\u00fary vypl\u00e1ca\u0165, k\u00fdm Freistellung vybav\u00edte.<\/p><p data-start=\"3829\" data-end=\"4145\">Druhou mo\u017enos\u0165ou je akceptova\u0165 15 % zr\u00e1\u017eku a rie\u0161i\u0165 jej vr\u00e1tenie sp\u00e4tne \u2013 s t\u00fdm, \u017ee to bude trva\u0165 dlho.<\/p><p data-start=\"3829\" data-end=\"4145\">Tre\u0165ou (a najlep\u0161ou) mo\u017enos\u0165ou je vybavi\u0165 Freistellung e\u0161te pred za\u010dat\u00edm pr\u00e1ce a probl\u00e9mom sa vyhn\u00fa\u0165 dopredu.<\/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 roku 2026 Ewo . February 17, 2026 \u010co je Freistellung (Freistellungsbescheinigung)? Freistellung, presnej\u0161ie Freistellungsbescheinigung, je ofici\u00e1lne potvrdenie vydan\u00e9 nemeck\u00fdm da\u0148ov\u00fdm \u00faradom (Finanzamt). Dokument potvrdzuje, \u017ee pri Va\u0161ich stavebn\u00fdch pr\u00e1cach sa neuplatn\u00ed stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 a odberate\u013e V\u00e1m teda nebude zr\u00e1\u017ea\u0165 15 % z fakt\u00far. Pod\u013ea pravidiel stavebnej zr\u00e1\u017ekovej dane (Bauabzugsteuer) a \u00a7 48b EStG plat\u00ed, \u017ee ak nem\u00e1te Freistellungsbescheinigung, odberate\u013e mus\u00ed z fakturovanej sumy zrazi\u0165 15 % a odvies\u0165 ich priamo nemeck\u00e9mu \u00faradu. Jednoducho povedan\u00e9:S Freistellungom dostanete 100 % fakturovanej sumy. Bez Freistellungu dostanete len 85 %. Pre koho je Freistellung ur\u010den\u00fd? Freistellung sa t\u00fdka \u017eivnostn\u00edkov (SZ\u010cO) a firiem, ktor\u00e9 vykon\u00e1vaj\u00fa v Nemecku stavebn\u00e9 alebo mont\u00e1\u017ene pr\u00e1ce. Ak fakturujete pr\u00e1ce na stavb\u00e1ch alebo na projektoch, Freistellung je v praxi \u0161tandard, ktor\u00fd od V\u00e1s bude ve\u013ea odberate\u013eov rovno o\u010dak\u00e1va\u0165. Mus\u00edte ma\u0165 Freistellung hne\u010f od za\u010diatku? Freistellung sa t\u00fdka \u017eivnostn\u00edkov (SZ\u010cO) a firiem, ktor\u00e9 vykon\u00e1vaj\u00fa v Nemecku stavebn\u00e9 alebo mont\u00e1\u017ene pr\u00e1ce. Ak fakturujete pr\u00e1ce na stavb\u00e1ch alebo na projektoch, Freistellung je v praxi \u0161tandard, ktor\u00fd od V\u00e1s bude ve\u013ea odberate\u013eov rovno o\u010dak\u00e1va\u0165. Kde vybavi\u0165 Freistellung? \u017diados\u0165 o Freistellung sa pod\u00e1va na nemeckom da\u0148ovom \u00farade \u2013 Finanzamt. Z\u00e1rove\u0148 plat\u00ed, \u017ee mus\u00edte ma\u0165 pridelen\u00e9 nemeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo Steuernummer. Bez Steuernummer sa Freistellung spravidla vybavi\u0165 ned\u00e1. \u010co potrebujete k \u017eiadosti o Freistellung? Naj\u010dastej\u0161ie si Finanzamt vy\u017eiada: nemeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo (Steuernummer), \u017eivnostensk\u00e9 opr\u00e1vnenie alebo v\u00fdpis z obchodn\u00e9ho registra, potvrdenie o da\u0148ovej rezidencii, z\u00e1kladn\u00e9 \u00fadaje o Va\u0161ej podnikate\u013eskej \u010dinnosti. Treba r\u00e1ta\u0165 s t\u00fdm, \u017ee ka\u017ed\u00fd pr\u00edpad m\u00f4\u017ee by\u0165 trochu in\u00fd a jednotliv\u00e9 \u00farady m\u00f4\u017eu po\u017eadova\u0165 mierne odli\u0161n\u00e9 dokumenty. Ako dlho Freistellung plat\u00ed? Freistellung sa nevyd\u00e1va natrvalo. Jeho platnos\u0165 je individu\u00e1lna a ur\u010d\u00ed ju Finanzamt. Naj\u010dastej\u0161ie sa stret\u00e1vame s t\u00fdmito obdobiami: 3 a\u017e 6 mesiacov, 1 rok, 3 roky (zriedkavo). Prakticky to znamen\u00e1, \u017ee si mus\u00edte str\u00e1\u017ei\u0165 d\u00e1tum platnosti a o pred\u013a\u017eenie po\u017eiada\u0165 v\u010das. Ak V\u00e1m Freistellung vypr\u0161\u00ed a prehliadnete to, odberate\u013e V\u00e1m za\u010dne automaticky op\u00e4\u0165 zr\u00e1\u017ea\u0165 15 %. \u010co ak V\u00e1m u\u017e 15 % zrazili? Ak ste pracovali bez Freistellungu a odberate\u013e V\u00e1m zr\u00e1\u017eku urobil, peniaze nie s\u00fa definit\u00edvne straten\u00e9. Je mo\u017en\u00e9 po\u017eiada\u0165 o vr\u00e1tenie zrazenej dane (Bauabzugsteuer). Treba v\u0161ak po\u010d\u00edta\u0165 s t\u00fdm, \u017ee ide o proces, ktor\u00fd sa m\u00f4\u017ee \u0165aha\u0165 dlh\u00e9 mesiace. Preto je z poh\u013eadu praxe v\u00fdhodnej\u0161ie vybavi\u0165 si Freistellung e\u0161te pred za\u010diatkom faktur\u00e1cie a vyhn\u00fa\u0165 sa sp\u00e4tn\u00e9mu vybavovaniu. Plat\u00ed Freistellung aj pri viacer\u00fdch odberate\u013eoch? \u00c1no. Jeden Freistellung plat\u00ed pre v\u0161etk\u00fdch Va\u0161ich odberate\u013eov. Nepotrebujete osobitn\u00fd dokument pre ka\u017ed\u00fa firmu. D\u00f4le\u017eit\u00e9 je, aby ste odberate\u013eovi poskytli k\u00f3piu Freistellungu e\u0161te pred za\u010dat\u00edm spolupr\u00e1ce, resp. pred prvou fakt\u00farou. \u010co ak Freistellung nem\u00e1te a u\u017e za\u010d\u00ednate pracova\u0165? Ak u\u017e nastupujete na projekt a Freistellung e\u0161te nem\u00e1te, v praxi m\u00e1te tri mo\u017enosti. Prvou je dohodn\u00fa\u0165 sa s odberate\u013eom, \u017ee V\u00e1m do\u010dasne nebude fakt\u00fary vypl\u00e1ca\u0165, k\u00fdm Freistellung vybav\u00edte. Druhou mo\u017enos\u0165ou je akceptova\u0165 15 % zr\u00e1\u017eku a rie\u0161i\u0165 jej vr\u00e1tenie sp\u00e4tne \u2013 s t\u00fdm, \u017ee to bude trva\u0165 dlho. Tre\u0165ou (a najlep\u0161ou) mo\u017enos\u0165ou je vybavi\u0165 Freistellung e\u0161te pred za\u010dat\u00edm pr\u00e1ce a probl\u00e9mom sa vyhn\u00fa\u0165 dopredu.<\/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}]}}