{"id":2533,"date":"2026-07-07T12:53:49","date_gmt":"2026-07-07T12:53:49","guid":{"rendered":"https:\/\/www.ewo.sk\/?p=2533"},"modified":"2026-07-07T13:08:29","modified_gmt":"2026-07-07T13:08:29","slug":"koncitu-v-nemecku-natrvalo","status":"publish","type":"post","link":"https:\/\/www.ewo.sk\/cs\/koncite-v-nemecku-natrvalo\/","title":{"rendered":"Kon\u010d\u00edte v N\u011bmecku natrvalo? Co mus\u00edte vy\u0159e\u0161it p\u0159ed odjezdem"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2533\" class=\"elementor elementor-2533\" 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\">Kon\u010d\u00edte v Nemecku natrvalo? \u010co mus\u00edte vyrie\u0161i\u0165 pred odchodom<\/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\/07\/handyman-construction-site-process-drilling-wall-with-perforator-scaled.jpg)\"><img decoding=\"async\" src=\"https:\/\/www.ewo.sk\/wp-content\/uploads\/2026\/07\/handyman-construction-site-process-drilling-wall-with-perforator-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\"><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\/07\/07\/\"><i aria-hidden=\"true\" class=\"\"><\/i><span class=\"meta-text\">7 \u010dervence, 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-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=\"75\" data-end=\"348\">Ak ste roky pracovali v Nemecku na slovensk\u00fa \u017eivnos\u0165 a rozhodli ste sa skon\u010di\u0165, mo\u017eno si mysl\u00edte, \u017ee sta\u010d\u00ed zlo\u017ei\u0165 n\u00e1radie, nasadn\u00fa\u0165 do auta a od\u00eds\u0165. Nie je to tak\u00e9 jednoduch\u00e9. Ostan\u00fa za vami otvoren\u00e9 administrat\u00edvne veci a niektor\u00e9 z nich v\u00e1s m\u00f4\u017eu dobehn\u00fa\u0165, ak ich teraz nevyrie\u0161ite.<\/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\">Mal som vybaven\u00fd Freistellung, \u010do s n\u00edm?<\/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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"9:1-9:204;510-713\">Freistellung (oslobodenie od stavebnej zr\u00e1\u017ekovej dane) m\u00e1 obmedzen\u00fa platnos\u0165, v\u00e4\u010d\u0161inou ro\u010dn\u00fa alebo polro\u010dn\u00fa. Ak ho neobnov\u00edte, jednoducho vypr\u0161\u00ed \u2014 pri odchode z Nemecka teda nemus\u00edte robi\u0165 ni\u010d \u0161peci\u00e1lne.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"11:1-11:106;715-820\">Skontrolujte si len, \u010di na v\u00e1s nevis\u00ed nejak\u00e1 otvoren\u00e1 \u017eiados\u0165 alebo neuzavret\u00e1 komunik\u00e1cia s Finanzamtom.<\/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\">Zost\u00e1va formul\u00e1r A1 platn\u00fd?<\/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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"15:1-15:266;854-1119\">Formul\u00e1r A1 zo Soci\u00e1lnej pois\u0165ovne potvrdzuje, \u017ee po\u010das pr\u00e1ce v Nemecku plat\u00edte odvody na Slovensku. M\u00e1 uveden\u00fd d\u00e1tum platnosti. Ak ste v\u0161ak skon\u010dili sk\u00f4r, ne\u017e tento d\u00e1tum uplynul, mus\u00edte pred\u010dasn\u00e9 ukon\u010denie vyslania nahl\u00e1si\u0165 pr\u00edslu\u0161nej pobo\u010dke Soci\u00e1lnej pois\u0165ovne.<\/p><blockquote class=\"ml-2 border-l-4 border-[hsl(var(--border-300)\/0.1)] pl-4 text-text-300\" data-sourcepos=\"17:1-18:29;1121-1445\"><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"17:3-18:29;1123-1445\">\u201eJe potrebn\u00e9 zasla\u0165 pobo\u010dke do 10 dn\u00ed od ukon\u010denia vyslania ozn\u00e1menie o zmen\u00e1ch, ktor\u00e9 nastali po\u010das doby vyslania, a spolu s ozn\u00e1men\u00edm vr\u00e1ti\u0165 origin\u00e1l PD A1 (origin\u00e1l PD A1 nie je potrebn\u00e9 vr\u00e1ti\u0165, ak bol doru\u010den\u00fd prostredn\u00edctvom elektronick\u00fdch prostriedkov ako elektronick\u00fd \u00faradn\u00fd dokument).&#8220; \u2014 Soci\u00e1lna pois\u0165ov\u0148a, 2026<\/p><\/blockquote><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"20:1-20:174;1447-1620\">Ak to neurob\u00edte, pois\u0165ov\u0148a v\u00e1s na\u010falej vedie ako \u201evyslan\u00e9ho&#8220;. To m\u00f4\u017ee skomplikova\u0165 odvody alebo bud\u00facu \u017eiados\u0165 o nov\u00fd A1, napr\u00edklad ke\u010f p\u00f4jdete pracova\u0165 do inej krajiny E\u00da.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"22:1-22:25;1622-1646\">Viac na <strong>socpoist.sk<\/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-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\">Mus\u00edm zru\u0161i\u0165 Steuernummer?<\/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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"26:1-26:188;1679-1866\">Nemeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo (Steuernummer) ste si museli vybavi\u0165 na Finanzamte Chemnitz-S\u00fcd, bez neho sa Freistellung z\u00edska\u0165 ned\u00e1. Pod t\u00fdmto \u010d\u00edslom ost\u00e1vate evidovan\u00fd na nemeckom da\u0148ovom \u00farade.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"28:1-28:226;1868-2093\">Ke\u010f v Nemecku definit\u00edvne kon\u010d\u00edte, treba Finanzamt informova\u0165 listom o ukon\u010den\u00ed podnikate\u013eskej \u010dinnosti. Bez tohto ozn\u00e1menia ost\u00e1vate form\u00e1lne registrovan\u00fd a \u00farad v\u00e1s m\u00f4\u017ee aj v bud\u00facnosti vyz\u00fdva\u0165 na podanie da\u0148ov\u00fdch priznan\u00ed.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"30:1-30:107;2095-2201\">Steuernummer si archivujte, budete ho potrebova\u0165 pri ka\u017edej \u010fal\u0161ej komunik\u00e1cii s Finanzamtom, aj sp\u00e4tnej.<\/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-5d3e7d2 elementor-widget elementor-widget-heading\" data-id=\"5d3e7d2\" 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\u00edm v Nemecku e\u0161te poda\u0165 da\u0148ov\u00e9 priznanie?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d91790 elementor-widget elementor-widget-text-editor\" data-id=\"9d91790\" 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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"38:1-38:288;2384-2671\">T\u00fato ot\u00e1zku si kladie takmer ka\u017ed\u00fd. Odpove\u010f z\u00e1vis\u00ed od toho, ako ste pracovali.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"36:1-36:51;2332-2382\">Einkommensteuer (da\u0148 z pr\u00edjmov)<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"38:1-38:288;2384-2671\">Ak ste na jednej stavbe v Nemecku nepracovali nepretr\u017eite viac ako 12 mesiacov, nevznikla v\u00e1m tzv. st\u00e1la prev\u00e1dzkare\u0148 (Betriebsst\u00e4tte). V takom pr\u00edpade ste da\u0148ov\u00fdm rezidentom Slovenska a da\u0148 z pr\u00edjmov plat\u00edte len na Slovensku.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"40:1-40:100;2673-2772\">Nemeck\u00e9 Einkommensteuererkl\u00e4rung sa v\u00e1s teda be\u017ene net\u00fdka, pokia\u013e v\u00e1m st\u00e1la prev\u00e1dzkare\u0148 nevznikla.<\/p><h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\" data-sourcepos=\"44:1-44:51;2864-2914\">Umsatzsteuer (DPH)<\/h3><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"46:1-46:378;2916-3293\">Toto ve\u013ea podnikate\u013eov prehliadne. Ak ste v Nemecku vyu\u017e\u00edvali subdod\u00e1vate\u013eov (\u017eivnostn\u00edkov alebo firmy, ktor\u00e9 pre v\u00e1s robili \u010das\u0165 pr\u00e1c), zo z\u00e1kona v\u00e1m vznik\u00e1 povinnos\u0165 pod\u00e1va\u0165 ro\u010dn\u00e9 priznanie k nemeckej DPH (Umsatzsteuererkl\u00e4rung) za ka\u017ed\u00fd rok, v ktorom ste subdod\u00e1vate\u013eov mali. D\u00f4vodom je Reverse Charge (prenos da\u0148ovej povinnosti), ktor\u00fd je v nemeckom stavebn\u00edctve povinn\u00fd.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"50:1-50:165;3491-3655\">Ak ste naopak pracovali sami, bez subdod\u00e1vate\u013eov, a fakturovali priamo odberate\u013eovi (nemeckej alebo slovenskej firme), t\u00e1to povinnos\u0165 sa v\u00e1s vo v\u0161eobecnosti net\u00fdka.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"52:1-52:87;3657-3743\">Chyba v nemeckom priznan\u00ed k DPH v\u00e1s m\u00f4\u017ee vyjs\u0165 draho, ak si nie ste ist\u00ed, pora\u010fte sa.<\/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-f1f0acf elementor-widget elementor-widget-heading\" data-id=\"f1f0acf\" 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\">Pr\u00fcfung der Steuerpflicht<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad115d7 elementor-widget elementor-widget-text-editor\" data-id=\"ad115d7\" 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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"56:1-56:305;3795-4099\">Niektor\u00e9 nemeck\u00e9 da\u0148ov\u00e9 \u00farady od zahrani\u010dn\u00fdch stavebn\u00fdch firiem ne\u017eiadaj\u00fa hne\u010f priznanie k dani z pr\u00edjmov, ale najprv formul\u00e1r Pr\u00fcfung der Steuerpflicht. Ide o preverenie, \u010di podnikate\u013eovi alebo s. r. o. v Nemecku vznikla da\u0148ov\u00e1 povinnos\u0165 \u2014 napr\u00edklad pri stavbe \u010di mont\u00e1\u017ei trvaj\u00facej viac ako 12 mesiacov.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"58:1-58:322;4101-4422\">K prevereniu sa zvykn\u00fa priklada\u0165 k\u00f3pie fakt\u00far a preh\u013ead nemeck\u00fdch z\u00e1kaziek (odberate\u013e, miesto, za\u010diatok a koniec pr\u00e1c, suma). Ak s Nemeckom kon\u010d\u00edte, podajte aj posledn\u00fd Pr\u00fcfung der Steuerpflicht za posledn\u00e9 obdobie, v ktorom ste tam e\u0161te pracovali, pr\u00edpadne si od Finanzamtu nechajte potvrdi\u0165, \u017ee ho u\u017e nebude po\u017eadova\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-d25ccd8 elementor-widget elementor-widget-heading\" data-id=\"d25ccd8\" 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\">Ozn\u00e1mte ukon\u010denie aj Handwerkskammer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5b991e elementor-widget elementor-widget-text-editor\" data-id=\"f5b991e\" 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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"62:1-62:162;4465-4626\">Ak ste pred n\u00e1stupom na nemeck\u00e9 stavby ohl\u00e1sili svoju \u010dinnos\u0165 pr\u00edslu\u0161nej remeseln\u00edckej komore (Handwerkskammer), je spr\u00e1vne t\u00fato komoru o ukon\u010den\u00ed aj informova\u0165.<\/p><p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"64:1-64:89;4628-4716\">Kontakt na pr\u00edslu\u0161n\u00fa Handwerkskammer pod\u013ea spolkovej krajiny n\u00e1jdete na <strong>handwerk.de<\/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-8f71473 elementor-widget elementor-widget-heading\" data-id=\"8f71473\" 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\">Nezabudnite na slovensk\u00e9 da\u0148ov\u00e9 priznanie za posledn\u00fd rok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-444c619 elementor-widget elementor-widget-text-editor\" data-id=\"444c619\" 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 class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"62:1-62:162;4465-4626\">Aj ke\u010f \u017eivnostn\u00edk v\u00e4\u010d\u0161inu roka pracuje v Nemecku, no \u017eivotn\u00e9 z\u00e1ujmy m\u00e1 na Slovensku, st\u00e1le mu vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie na Slovensku. Pr\u00edjmy z Nemecka sa v \u0148om uv\u00e1dzaj\u00fa v\u010faka zmluve o zamedzen\u00ed dvojit\u00e9ho zdanenia ich v\u00e4\u010d\u0161inou nezdan\u00edte druh\u00fdkr\u00e1t.<\/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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Kon\u010d\u00edte v N\u011bmecku natrvalo? Co mus\u00edte vy\u0159e\u0161it p\u0159ed odchodem Ewo. July 7, 2026 Pokud jste roky pracovali v N\u011bmecku na slovenskou \u017eivnost a rozhodli jste se skon\u010dit, mo\u017en\u00e1 si mysl\u00edte, \u017ee sta\u010d\u00ed slo\u017eit n\u00e1\u0159ad\u00ed, nasednout do auta a odjet. Nen\u00ed to tak jednoduch\u00e9. Z\u016fstanou za v\u00e1mi otev\u0159en\u00e9 administrativn\u00ed v\u011bci a n\u011bkter\u00e9 z nich v\u00e1s mohou dohnat, pokud je nyn\u00ed nevy\u0159e\u0161\u00edte. M\u011bl jsem vybaven Freistellung, co s n\u00edm? Freistellung (osvobozen\u00ed od stavebn\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b) m\u00e1 omezenou platnost, v\u011bt\u0161inou ro\u010dn\u00ed nebo pololetn\u00ed. Pokud ho neobnov\u00edte, prost\u011b vypr\u0161\u00ed - p\u0159i odchodu z N\u011bmecka tedy nemus\u00edte d\u011blat nic speci\u00e1ln\u00edho. Zkontrolujte si jen, zda na v\u00e1s nevis\u00ed n\u011bjak\u00e1 otev\u0159en\u00e1 \u017e\u00e1dost nebo neuzav\u0159en\u00e1 komunikace s Finanzamtem. Z\u016fst\u00e1v\u00e1 formul\u00e1\u0159 A1 platn\u00fd? Formul\u00e1\u0159 A1 ze Soci\u00e1ln\u00ed poji\u0161\u0165ovny potvrzuje, \u017ee b\u011bhem pr\u00e1ce v N\u011bmecku plat\u00edte odvody na Slovensku. M\u00e1 uveden\u00e9 datum platnosti. Pokud jste v\u0161ak skon\u010dili d\u0159\u00edve, ne\u017e toto datum uplynulo, mus\u00edte p\u0159ed\u010dasn\u00e9 ukon\u010den\u00ed vysl\u00e1n\u00ed nahl\u00e1sit p\u0159\u00edslu\u0161n\u00e9 pobo\u010dce Soci\u00e1ln\u00ed poji\u0161\u0165ovny. \u201eJe t\u0159eba zaslat pobo\u010dce do 10 dn\u016f od ukon\u010den\u00ed vysl\u00e1n\u00ed ozn\u00e1men\u00ed o zm\u011bn\u00e1ch, kter\u00e9 nastaly b\u011bhem doby vysl\u00e1n\u00ed, a spolu s ozn\u00e1men\u00edm vr\u00e1tit origin\u00e1l PD A1 (origin\u00e1l PD A1 nen\u00ed t\u0159eba vr\u00e1tit, pokud byl doru\u010den prost\u0159ednictv\u00edm elektronick\u00fdch prost\u0159edk\u016f jako elektronick\u00fd \u00fa\u0159edn\u00ed dokument).\u201c \u2014 Soci\u00e1ln\u00ed poji\u0161\u0165ovna, 2026 Pokud to neud\u011bl\u00e1te, poji\u0161\u0165ovna v\u00e1s nad\u00e1le vede jako \u201evyslan\u00e9ho\u201c. To m\u016f\u017ee zkomplikovat odvody nebo budouc\u00ed \u017e\u00e1dost o nov\u00fd A1, nap\u0159\u00edklad kdy\u017e p\u016fjdete pracovat do jin\u00e9 zem\u011b EU. V\u00edce na socpoist.sk. Mus\u00edm zru\u0161it Steuernummer? N\u011bmeck\u00e9 da\u0148ov\u00e9 \u010d\u00edslo (Steuernummer) jste si museli vybavit na Finanzamte Chemnitz-S\u00fcd, bez n\u011bj se Freistellung z\u00edskat ned\u00e1. Pod t\u00edmto \u010d\u00edslem z\u016fst\u00e1v\u00e1te evidov\u00e1n na n\u011bmeck\u00e9m da\u0148ov\u00e9m \u00fa\u0159ad\u011b. Kdy\u017e v N\u011bmecku definitivn\u011b kon\u010d\u00edte, je t\u0159eba Finanzamt informovat dopisem o ukon\u010den\u00ed podnikatelsk\u00e9 \u010dinnosti. Bez tohoto ozn\u00e1men\u00ed z\u016fst\u00e1v\u00e1te form\u00e1ln\u011b registrovan\u00fd a \u00fa\u0159ad v\u00e1s m\u016f\u017ee iv budoucnu vyz\u00fdvat k pod\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed. Steuernummer si archivujte, budete jej pot\u0159ebovat p\u0159i ka\u017ed\u00e9 dal\u0161\u00ed komunikaci s Finanzamtem i zp\u011btn\u00e9. Mus\u00edm v N\u011bmecku je\u0161t\u011b podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed? Tuto ot\u00e1zku si klade t\u00e9m\u011b\u0159 ka\u017ed\u00fd. Odpov\u011b\u010f z\u00e1vis\u00ed na tom, jak jste pracovali. Einkommensteuer (da\u0148 z p\u0159\u00edjm\u016f) Pokud jste na jedn\u00e9 stavb\u011b v N\u011bmecku nepracovali nep\u0159etr\u017eit\u011b v\u00edce ne\u017e 12 m\u011bs\u00edc\u016f, nevznikla v\u00e1m tzv. st\u00e1l\u00e1 provozovna (Betriebsst\u00e4tte). V takov\u00e9m p\u0159\u00edpad\u011b jste da\u0148ov\u00fdm rezidentem Slovenska a da\u0148 z p\u0159\u00edjm\u016f plat\u00edte jen na Slovensku. N\u011bmeck\u00e9 Einkommensteuererkl\u00e4rung se v\u00e1s tedy b\u011b\u017en\u011b net\u00fdk\u00e1, pokud v\u00e1m st\u00e1l\u00e1 provozovna nevznikla. Umsatzsteuer (DPH) Toto mnoho podnikatel\u016f p\u0159ehl\u00e9dne. Pokud jste v N\u011bmecku vyu\u017e\u00edvali subdodavatele (\u017eivnostn\u00edky nebo firmy, kter\u00e9 pro v\u00e1s d\u011blaly \u010d\u00e1st prac\u00ed), ze z\u00e1kona v\u00e1m vznik\u00e1 povinnost pod\u00e1vat ro\u010dn\u00ed p\u0159izn\u00e1n\u00ed k n\u011bmeck\u00e9 DPH (Umsatzsteuererkl\u00e4rung) za ka\u017ed\u00fd rok, ve kter\u00e9m jste subdodavatele m\u011bli. D\u016fvodem je Reverse Charge (p\u0159enos da\u0148ov\u00e9 povinnosti), kter\u00fd je v n\u011bmeck\u00e9m stavebnictv\u00ed povinen. Pokud jste naopak pracovali sami, bez subdodavatel\u016f, a fakturovali p\u0159\u00edmo odb\u011brateli (n\u011bmeck\u00e9 nebo slovensk\u00e9 firm\u011b), tato povinnost se v\u00e1s obecn\u011b net\u00fdk\u00e1. Chyba v n\u011bmeck\u00e9m p\u0159izn\u00e1n\u00ed k DPH v\u00e1s m\u016f\u017ee vyj\u00edt draze, pokud si nejste jisti, pora\u010fte se. Pr\u00fcfung der Steuerpflicht N\u011bkter\u00e9 n\u011bmeck\u00e9 da\u0148ov\u00e9 \u00fa\u0159ady od zahrani\u010dn\u00edch stavebn\u00edch firem ne\u017e\u00e1daj\u00ed hned p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f, ale nejprve formul\u00e1\u0159 Pr\u00fcfung der Steuerpflicht. Jde o prov\u011b\u0159en\u00ed, zda podnikateli nebo sro v N\u011bmecku vznikla da\u0148ov\u00e1 povinnost \u2013 nap\u0159\u00edklad p\u0159i stavb\u011b \u010di mont\u00e1\u017ei trvaj\u00edc\u00ed v\u00edce ne\u017e 12 m\u011bs\u00edc\u016f. K prov\u011b\u0159en\u00ed se zvyknou p\u0159ikl\u00e1dat kopie faktur a p\u0159ehled n\u011bmeck\u00fdch zak\u00e1zek (odb\u011bratel, m\u00edsto, za\u010d\u00e1tek a konec prac\u00ed, \u010d\u00e1stka). Pokud s N\u011bmeckem kon\u010d\u00edte, podejte i posledn\u00ed Pr\u00fcfung der Steuerpflicht za posledn\u00ed obdob\u00ed, ve kter\u00e9m jste tam je\u0161t\u011b pracovali, p\u0159\u00edpadn\u011b si od Finanzamtu nechte potvrdit, \u017ee jej u\u017e nebude po\u017eadovat. Oznamte ukon\u010den\u00ed i Handwerkskammer Pokud jste p\u0159ed n\u00e1stupem na n\u011bmeck\u00e9 stavby ohl\u00e1sili svoji \u010dinnost p\u0159\u00edslu\u0161n\u00e9 \u0159emeslnick\u00e9 komo\u0159e (Handwerkskammer), je spr\u00e1vn\u00e9 tuto komoru o ukon\u010den\u00ed i informovat. Kontakt na p\u0159\u00edslu\u0161nou Handwerkskammer podle spolkov\u00e9 zem\u011b naleznete na handwerk.de. Nezapome\u0148te na slovensk\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za posledn\u00ed rok I kdy\u017e \u017eivnostn\u00edk v\u011bt\u0161inu roku pracuje v N\u011bmecku, ale \u017eivotn\u00ed z\u00e1jmy m\u00e1 na Slovensku, st\u00e1le mu vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na Slovensku. P\u0159\u00edjmy z N\u011bmecka se v n\u011bm uv\u00e1d\u011bj\u00ed d\u00edky smlouv\u011b o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed je v\u011bt\u0161inou nezdan\u00edte podruh\u00e9.<\/p>","protected":false},"author":1,"featured_media":2538,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2533","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\/2533","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=2533"}],"version-history":[{"count":10,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/2533\/revisions"}],"predecessor-version":[{"id":2548,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/posts\/2533\/revisions\/2548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/media\/2538"}],"wp:attachment":[{"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/media?parent=2533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/categories?post=2533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ewo.sk\/cs\/wp-json\/wp\/v2\/tags?post=2533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}