{"id":1257728,"date":"2026-02-21T04:47:36","date_gmt":"2026-02-21T03:47:36","guid":{"rendered":"https:\/\/robin.jobs\/cz\/?p=1257728"},"modified":"2026-02-21T04:47:36","modified_gmt":"2026-02-21T03:47:36","slug":"nemecke-danove-priznani","status":"publish","type":"post","link":"https:\/\/robin.jobs\/cz\/prace-v-nemecku\/nemecke-danove-priznani","title":{"rendered":"V\u0161e, co pot\u0159ebujete v\u011bd\u011bt: Ro\u010dn\u00ed n\u011bmeck\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (Einkommensteuererkl\u00e4rung)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">V\u011bt\u0161ina da\u0148ov\u00fdch poplatn\u00edk\u016f v N\u011bmecku m\u00e1 pr\u00e1vo podat formul\u00e1\u0159e pro p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu (Einkommensteuererkl\u00e4rung), a\u0165 u\u017e se jedn\u00e1 o n\u011bmeck\u00e9 ob\u010dany nebo cizince. Pokud to d\u011bl\u00e1te poprv\u00e9, je norm\u00e1ln\u00ed, \u017ee si nejste procesem jisti a m\u00e1te spoustu pochybnost\u00ed a ot\u00e1zek.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Byrokracie m\u016f\u017ee b\u00fdt velkou p\u0159\u00edt\u011b\u017e\u00ed, a proto je tento \u010dl\u00e1nek v\u011bnov\u00e1n t\u00e9matu n\u011bmeck\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, od vypln\u011bn\u00ed a\u017e po odevzd\u00e1n\u00ed.<\/span><\/p>\n<h2>Co je to da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed?<\/h2>\n<p><span style=\"font-weight: 400;\">Stru\u010dn\u011b \u0159e\u010deno, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je formul\u00e1\u0159, kter\u00fd vypln\u00edte a za\u0161lete vl\u00e1d\u011b, abyste nahl\u00e1sili sv\u00e9 p\u0159\u00edjmy, v\u00fddaje a dan\u011b, kter\u00e9 jste zaplatili. Pom\u00e1h\u00e1 finan\u010dn\u00edmu \u00fa\u0159adu ur\u010dit, zda st\u00e1tu dlu\u017e\u00edte pen\u00edze, nebo zda dostanete p\u0159eplatek zp\u011bt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V N\u011bmecku funguje pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed stejn\u011b. Pod\u00e1te dokument a zkontrolujete, zda jste za p\u0159edchoz\u00ed finan\u010dn\u00ed rok zaplatili spr\u00e1vnou \u010d\u00e1stku dan\u011b. Jist\u011b v\u00e1s pot\u011b\u0161\u00ed, \u017ee ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f nakonec zaplat\u00edte na dan\u00edch v\u00edce, co\u017e v\u00e1m d\u00e1v\u00e1 n\u00e1rok na vr\u00e1cen\u00ed p\u0159eplatku. V tomto ohledu statistick\u00e9 \u00fadaje nazna\u010duj\u00ed, \u017ee v roce 2019 obdr\u017eelo v N\u011bmecku vr\u00e1cen\u00ed dan\u011b p\u0159ibli\u017en\u011b 88 % lid\u00ed (p\u0159esn\u011bji 12,7 milionu ze 14,4 milionu). V pr\u016fm\u011bru \u010dinila vr\u00e1cen\u00e1 \u010d\u00e1stka 1 095 EUR.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tyto formul\u00e1\u0159e se obvykle vypl\u0148uj\u00ed bu\u010f ru\u010dn\u011b, nebo online pro <\/span><a href=\"https:\/\/www.bzst.de\/EN\/Home\/home_node.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Spolkov\u00fd \u00fast\u0159edn\u00ed da\u0148ov\u00fd \u00fa\u0159ad<\/span><\/a><span style=\"font-weight: 400;\"> (Bundeszentralamt f\u00fcr Steuern neboli BZSt). Jak ji\u017e bylo zm\u00edn\u011bno, \u00fa\u010delem p\u0159izn\u00e1n\u00ed je pomoci finan\u010dn\u00edmu \u00fa\u0159adu vyrovnat \u010d\u00e1stku dan\u011b z p\u0159\u00edjmu, kterou jste zaplatili v pr\u016fb\u011bhu roku, s dal\u0161\u00edmi finan\u010dn\u00edmi aspekty. Mezi n\u011b pat\u0159\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dal\u0161\u00ed zdroje p\u0159\u00edjm\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u0159\u00edjem va\u0161eho partnera<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 odpo\u010dty, p\u0159\u00edsp\u011bvky na poji\u0161t\u011bn\u00ed, charitativn\u00ed dary a dal\u0161\u00ed v\u00fddaje.<\/span><\/li>\n<\/ul>\n<h2>Kdo mus\u00ed podat n\u011bmeck\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed?<\/h2>\n<p><span style=\"font-weight: 400;\">I kdy\u017e mnoho lid\u00ed, kte\u0159\u00ed v zemi pob\u00edraj\u00ed mzdu, pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v nad\u011bji na vr\u00e1cen\u00ed p\u0159eplatku, v\u011bt\u0161ina zam\u011bstnanc\u016f plat\u00edc\u00edch da\u0148 ze mzdy nen\u00ed ze z\u00e1kona povinna n\u011bmeck\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu pod\u00e1vat. N\u00e1sleduj\u00edc\u00ed kategorie jsou v\u0161ak povinny tato p\u0159izn\u00e1n\u00ed odevzdat:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Da\u0148ov\u00ed poplatn\u00edci pracuj\u00edc\u00ed jako OSV\u010c (majitel\u00e9 firem nebo na voln\u00e9 noze)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dan\u00e9, kte\u0159\u00ed pob\u00edraj\u00ed p\u0159\u00edjmy ze zahrani\u010d\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dan\u00e9 s v\u00edce zdroji p\u0159\u00edjm\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Man\u017eel\u00e9, kte\u0159\u00ed jsou v da\u0148ov\u00e9 t\u0159\u00edd\u011b t\u0159i nebo p\u011bt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dan\u00e9, kte\u0159\u00ed obdr\u017eeli v\u00fdjime\u010dn\u00e9 \u010d\u00e1stky p\u0159\u00edjm\u016f, jako je odstupn\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rozveden\u00ed ob\u010dan\u00e9, jejich\u017e b\u00fdval\u00ed partne\u0159i z\u016fstali ve stejn\u00e9m roce stejn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dan\u00e9, kte\u0159\u00ed cht\u011bj\u00ed uplatnit da\u0148ov\u00e9 odpo\u010dty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lid\u00e9, kte\u0159\u00ed obdr\u017eeli v\u00edce ne\u017e 410 eur na soci\u00e1ln\u00edch d\u00e1vk\u00e1ch, jako je podpora v nezam\u011bstnanosti, mate\u0159sk\u00e1, nemocensk\u00e1 a p\u0159\u00eddavky na d\u011bti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u0159\u00edpady, kdy v\u00e1s finan\u010dn\u00ed \u00fa\u0159ad po\u017e\u00e1d\u00e1 o pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed<\/span><\/li>\n<\/ul>\n<h2>Nezbytn\u00e9 kroky k pod\u00e1n\u00ed n\u011bmeck\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h2>\n<p><span style=\"font-weight: 400;\">Pokud m\u00e1te jednoduchou finan\u010dn\u00ed situaci, co\u017e znamen\u00e1, \u017ee jste zam\u011bstnanec s pouze n\u011bkolika odpo\u010dty k p\u0159izn\u00e1n\u00ed (z\u00e1konn\u00e9 p\u0159\u00edsp\u011bvky na poji\u0161t\u011bn\u00ed a v\u00fddaje souvisej\u00edc\u00ed s prac\u00ed), je pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v N\u011bmecku pom\u011brn\u011b snadn\u00e9. P\u0159esto budete muset rozum\u011bt z\u00e1klad\u016fm n\u011bm\u010diny (nebo po\u017e\u00e1dat p\u0159\u00edtele o pomoc \u010di se obr\u00e1tit na profesion\u00e1ln\u00ed da\u0148ovou pomoc) a m\u00edt u sebe v\u0161echny pot\u0159ebn\u00e9 informace a podp\u016frnou dokumentaci.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pro zjednodu\u0161en\u00ed m\u016f\u017eete k rychl\u00e9mu vypln\u011bn\u00ed formul\u00e1\u0159e vyu\u017e\u00edt tak\u00e9 online n\u00e1stroje. Doporu\u010dujeme v\u0161ak vyu\u017e\u00edt pomoc da\u0148ov\u00e9ho odborn\u00edka, pokud \u010del\u00edte slo\u017eit\u011bj\u0161\u00edmu p\u0159\u00edpadu, co\u017e znamen\u00e1, \u017ee m\u00e1te v\u00edce zdroj\u016f p\u0159\u00edjm\u016f nebo d\u011bdictv\u00ed, nebo si spravujete vlastn\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Online da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v N\u011bmecku: Pou\u017eit\u00ed ELSTER<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A\u010dkoliv si m\u016f\u017eete st\u00e1hnout ka\u017ed\u00fd pot\u0159ebn\u00fd dokument, vyplnit jej ru\u010dn\u011b a zaslat na Finanzamt (m\u00edstn\u00ed finan\u010dn\u00ed \u00fa\u0159ad), pou\u017eit\u00ed ELSTER (vyhrazen\u00fd ePort\u00e1l) v\u011bci zna\u010dn\u011b zjednodu\u0161uje.<\/span><\/p>\n<p><picture><source srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-1024x512.png.webp 1024w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-300x150.png.webp 300w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-768x384.png.webp 768w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-1536x768.png.webp 1536w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-860x430.png.webp 860w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster.png.webp 1871w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-large wp-image-1257731 webpexpress-processed\" src=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-1024x512.png\" alt=\"Online Danova Sluzba Elster\" width=\"1024\" height=\"512\" srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-1024x512.png 1024w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-300x150.png 300w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-768x384.png 768w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-1536x768.png 1536w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster-860x430.png 860w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/online-danova-sluzba-elster.png 1871w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">Zdroj: Elster.de<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rozhran\u00ed port\u00e1lu je pom\u011brn\u011b d\u016fkladn\u00e9 a intuitivn\u00ed. Je k dispozici tak\u00e9 v angli\u010dtin\u011b, tak\u017ee m\u016f\u017eete proch\u00e1zet ka\u017ed\u00fdm byrokratick\u00fdm krokem s v\u011bt\u0161\u00ed jistotou a lehkost\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Jak \u017e\u00e1dat o vr\u00e1cen\u00ed dan\u011b v N\u011bmecku: Pot\u0159ebn\u00e9 informace<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Abyste z procesu da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vyt\u011b\u017eili maximum, je nejlep\u0161\u00ed m\u00edt z\u00e1kladn\u00ed v\u011bci p\u0159ipraven\u00e9 p\u0159edem. V\u011bt\u0161inou budete k vypln\u011bn\u00ed formul\u00e1\u0159\u016f pot\u0159ebovat pouze n\u00e1sleduj\u00edc\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Platn\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (pokud jej m\u00e1te)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dadaje o m\u00edstn\u00edm finan\u010dn\u00edm \u00fa\u0159adu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/wise.com\/gb\/iban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">IBAN va\u0161eho n\u011bmeck\u00e9ho bankovn\u00edho \u00fa\u010dtu<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Va\u0161e Lohnsteuerbescheinigung neboli potvrzen\u00ed o dani ze zam\u011bstn\u00e1n\u00ed, kter\u00e9 obvykle automaticky vystavuje zam\u011bstnavatel na konci finan\u010dn\u00edho roku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doklady o platb\u00e1ch, jako jsou stvrzenky pro va\u0161e da\u0148ov\u00e9 \u00falevy (pokud jsou relevantn\u00ed)<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Formul\u00e1\u0159e, kter\u00e9 pot\u0159ebujete<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bez ohledu na finan\u010dn\u00ed situaci bude muset ka\u017ed\u00fd, kdo v N\u011bmecku pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, vyplnit Mantelbogen neboli Hauptvordruck (obecn\u00fd da\u0148ov\u00fd formul\u00e1\u0159). V z\u00e1vislosti na typu va\u0161eho p\u0159\u00edjmu mo\u017en\u00e1 budete muset vyplnit i dal\u0161\u00ed da\u0148ov\u00e9 formul\u00e1\u0159e neboli Anlagen.<\/span><\/p>\n<h4><b>Obecn\u00e9 da\u0148ov\u00e9 formul\u00e1\u0159e<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">V N\u011bmecku existuj\u00ed t\u0159i r\u016fzn\u00e9 obecn\u00e9 da\u0148ov\u00e9 formul\u00e1\u0159e a ten, kter\u00fd odevzd\u00e1te, z\u00e1vis\u00ed na va\u0161\u00ed konkr\u00e9tn\u00ed finan\u010dn\u00ed situaci.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pokud pob\u00edr\u00e1te p\u0159\u00edjem od n\u011bmeck\u00e9ho zam\u011bstnavatele, dost\u00e1v\u00e1te soci\u00e1ln\u00ed d\u00e1vky a z\u00e1konn\u00fd d\u016fchod, pak byste m\u011bli vyplnit Vereinfachte Einkommensteuererkl\u00e4rung f\u00fcr Arbeitnehmer &#8211; Mantelbogen ESt 1V neboli zjednodu\u0161en\u00fd da\u0148ov\u00fd formul\u00e1\u0159.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Einkommensteuererkl\u00e4rung f\u00fcr unbeschr\u00e4nkt steuerpflichtige Personen &#8211; Mantelbogen ESt 1A je dal\u0161\u00ed formul\u00e1\u0159 pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pro osoby s neomezenou da\u0148ovou povinnost\u00ed. Tento formul\u00e1\u0159 byste m\u011bli vyplnit a odevzdat, pokud m\u00e1te dal\u0161\u00ed zdroje p\u0159\u00edjm\u016f nebo dosahujete zisk\u016f nad 801 eur (1 602, pokud jste man\u017eel\u00e9), plat\u00edte alimenty nebo chcete p\u0159iznat dal\u0161\u00ed odpo\u010dty, kter\u00e9 zjednodu\u0161en\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nepokr\u00fdv\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A kone\u010dn\u011b formul\u00e1\u0159 s omezenou da\u0148ovou povinnost\u00ed neboli Einkommensteuererkl\u00e4rung f\u00fcr beschr\u00e4nkt steuerpflichtige Personen &#8211; Mantelbogen ESt 1C by m\u011bl b\u00fdt vypln\u011bn, pokud str\u00e1v\u00edte 185 dn\u00ed z 365 dn\u00ed mimo n\u011bmeck\u00e9 hranice.<\/span><\/p>\n<h4><b>Anlagen neboli dopl\u0148kov\u00e9 da\u0148ov\u00e9 formul\u00e1\u0159e<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">T\u011bchto formul\u00e1\u0159\u016f je n\u011bkolik a pro ka\u017ed\u00fd z v\u00fddaj\u016f a p\u0159\u00edjm\u016f, kter\u00e9 se v\u00e1s t\u00fdkaj\u00ed, budete muset vyplnit samostatn\u00fd formul\u00e1\u0159.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>N\u00e1zev formul\u00e1\u0159e<\/b><\/td>\n<td><b>Co se p\u0159izn\u00e1v\u00e1<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">AUS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Zahrani\u010dn\u00ed p\u0159\u00edjmy pro OSV\u010c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N-AUS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Zahrani\u010dn\u00ed p\u0159\u00edjmy pro zam\u011bstnance<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unterhalt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Platby vy\u017eivovan\u00fdm osob\u00e1m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">AV<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed Riester<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kind<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vy\u017eivovan\u00e9 d\u011bti (pro uplatn\u011bn\u00ed slev na d\u011bti)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edjmy z podnik\u00e1n\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edjmy ze zem\u011bd\u011blstv\u00ed nebo lesnictv\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u201eOstatn\u00ed\u201c, jako je prodej nemovitosti, od\u0161kodn\u00e9, alimenty, v\u00fd\u017eivn\u00e9 na d\u00edt\u011b nebo podobn\u00e9 zdroje p\u0159\u00edjm\u016f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edjmy, kter\u00e9 pob\u00edr\u00e1te z pr\u00e1ce jako OSV\u010c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">U<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Platby aliment\u016f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KAP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edjmy z kapit\u00e1lu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dal\u0161\u00ed p\u0159\u00edjmy, hrub\u00e9 ro\u010dn\u00ed starobn\u00ed d\u00e1vky<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edjmy z leasingu nebo pron\u00e1jmu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vorsorgeaufwand<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Platby na d\u016fchodov\u00e9, zdravotn\u00ed, soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a poji\u0161t\u011bn\u00ed v nezam\u011bstnanosti<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti; hrub\u00e1 ro\u010dn\u00ed mzda; da\u0148ov\u00e9 odpo\u010dty souvisej\u00edc\u00ed s prac\u00ed (tj. v\u00fddaje nebo n\u00e1klady na doj\u00ed\u017ed\u011bn\u00ed)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 t\u0159\u00eddy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V neposledn\u00ed \u0159ad\u011b budete pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v N\u011bmecku muset v\u011bd\u011bt, v jak\u00e9 da\u0148ov\u00e9 kategorii se nach\u00e1z\u00edte. Steuerklasse v\u00e1m p\u0159id\u011bl\u00ed Finanzamt p\u0159i va\u0161\u00ed prvn\u00ed registraci v zemi a je ur\u010dena p\u0159edev\u0161\u00edm va\u0161\u00edm rodinn\u00fdm stavem. Va\u0161e da\u0148ov\u00e1 t\u0159\u00edda bude zv\u00fdrazn\u011bna na n\u011bkolika dokumentech, jako je potvrzen\u00ed o dani ze zam\u011bstn\u00e1n\u00ed nebo v\u00fdplatn\u00ed p\u00e1ska, kterou dost\u00e1v\u00e1te od sv\u00fdch zam\u011bstnavatel\u016f.<\/span><\/p>\n<p><picture><source srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-1024x683.jpg.webp 1024w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-300x200.jpg.webp 300w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-768x512.jpg.webp 768w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-1536x1024.jpg.webp 1536w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-669x446.jpg.webp 669w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru.jpg.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img decoding=\"async\" class=\"alignnone size-large wp-image-1257730 webpexpress-processed\" src=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-1024x683.jpg\" alt=\"Kalkulacka Propiska Hromada Papiru\" width=\"1024\" height=\"683\" srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-1024x683.jpg 1024w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-300x200.jpg 300w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-768x512.jpg 768w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-1536x1024.jpg 1536w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru-669x446.jpg 669w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2026\/02\/kalkulacka-propiska-hromada-papiru.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">Zdroj: Pexels<\/span><\/p>\n<h2>Da\u0148ov\u00e9 odpo\u010dty<\/h2>\n<p><span style=\"font-weight: 400;\">Odpo\u010dty v\u00e1m umo\u017e\u0148uj\u00ed sn\u00ed\u017eit da\u0148ovou povinnost a zv\u00fd\u0161it \u0161ance na vr\u00e1cen\u00ed p\u0159eplatku. Pokud je uvedete v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, m\u016f\u017eete uplatnit n\u011bkolik typ\u016f plateb, kter\u00e9 mohou b\u00fdt osvobozeny od dan\u011b.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pracovn\u00ed v\u00fddaje<\/b><span style=\"font-weight: 400;\">: Pracovn\u00edci v N\u011bmecku maj\u00ed n\u00e1rok na pau\u0161\u00e1l ve v\u00fd\u0161i <\/span><a href=\"https:\/\/fmcgroup.com\/employment-cost-germany\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">1 230 EUR<\/span><\/a><span style=\"font-weight: 400;\"> na pracovn\u00ed odpo\u010dty. Pokud prok\u00e1\u017eete, \u017ee va\u0161e v\u00fddaje tuto \u010d\u00e1stku p\u0159esahuj\u00ed, m\u016f\u017eete si je v n\u011bkolika p\u0159\u00edpadech ode\u010d\u00edst, pokud nebyly proplaceny zam\u011bstnavatelem.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odpo\u010dty p\u0159\u00edsp\u011bvk\u016f na poji\u0161t\u011bn\u00ed:<\/b><span style=\"font-weight: 400;\"> Do ur\u010dit\u00fdch limit\u016f si m\u016f\u017eete<\/span><a href=\"https:\/\/www.iamexpat.de\/expat-info\/social-security\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> ode\u010d\u00edst tak\u00e9 povinn\u00e9 p\u0159\u00edsp\u011bvky na poji\u0161t\u011bn\u00ed<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Osobn\u00ed odpo\u010dty<\/b><span style=\"font-weight: 400;\">: Jedn\u00e1 se o odpo\u010dty z n\u00e1klad\u016f, jako jsou platby aliment\u016f, charitativn\u00ed p\u0159\u00edsp\u011bvky, c\u00edrkevn\u00ed da\u0148 a \u00faroky z hypot\u00e9ky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Slevy na d\u011bti<\/b><span style=\"font-weight: 400;\">: Lid\u00e9 s d\u011btmi maj\u00ed n\u00e1rok na d\u00e1vky a odpo\u010dty, jako je vr\u00e1cen\u00ed \u0161koln\u00e9ho a n\u00e1klad\u016f na \u0161kolku.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">I kdy\u017e jsou v\u0161echny tyto polo\u017eky ode\u010ditateln\u00e9, m\u011bli byste si b\u00fdt v\u011bdomi toho, \u017ee ka\u017ed\u00e1 kategorie m\u00e1 p\u0159\u00edsn\u00e1 pravidla a limity. Pokud si nejste jisti, zda m\u00e1te n\u00e1rok na vr\u00e1cen\u00ed pen\u011bz, nev\u00e1hejte se obr\u00e1tit na da\u0148ov\u00e9ho poradce, abyste sn\u00ed\u017eili sv\u016fj da\u0148ov\u00fd \u00fa\u010det.<\/span><\/p>\n<h2>Finan\u010dn\u00ed rok a term\u00edny pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v N\u011bmecku<\/h2>\n<p><span style=\"font-weight: 400;\">Finan\u010dn\u00ed rok v N\u011bmecku za\u010d\u00edn\u0101 1. ledna a trv\u00e1 do posledn\u00edho prosincov\u00e9ho dne. Majitel\u00e9 firem a dal\u0161\u00ed odborn\u00edci si mohou zvolit jin\u00e1 data, aby odpov\u00eddala jejich obchodn\u00edm pot\u0159eb\u00e1m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pro ty, kte\u0159\u00ed jsou povinni pod\u00e1vat p\u0159izn\u00e1n\u00ed, je lh\u016fta pro odevzd\u00e1n\u00ed velmi \u0161irok\u00e1, od prvn\u00edho ledna do 31. \u010dervence n\u00e1sleduj\u00edc\u00edho finan\u010dn\u00edho roku (31. \u010dervence 2026 pro finan\u010dn\u00ed rok 2025). Existuj\u00ed tak\u00e9 prodlou\u017een\u00ed a v n\u011bkter\u00fdch p\u0159\u00edpadech m\u016f\u017ee b\u00fdt term\u00edn odevzd\u00e1n\u00ed posunut na konec n\u00e1sleduj\u00edc\u00edho \u00fanora.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Po pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed byste m\u011bli obdr\u017eet Steuerbescheid neboli da\u0148ov\u00fd v\u00fdm\u011br od Finanzamtu v rozmez\u00ed dvou a\u017e \u0161esti m\u011bs\u00edc\u016f. Dokument v\u00e1s informuje o tom, zda m\u016f\u017eete dostat p\u0159eplatek zp\u011bt, nebo zda skute\u010dn\u011b dlu\u017e\u00edte da\u0148. Pokud nastane druh\u00fd p\u0159\u00edpad, budete m\u00edt na zaplacen\u00ed p\u0159ibli\u017en\u011b \u010dty\u0159i t\u00fddny.<\/span><\/p>\n<h2>Z\u00e1v\u011bre\u010dn\u00e9 my\u0161lenky k n\u011bmeck\u00e9mu da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed<\/h2>\n<p><span style=\"font-weight: 400;\">V\u011bt\u0161ina manu\u00e1ln\u00edch pracovn\u00edk\u016f, kte\u0159\u00ed jsou zam\u011bstnanci, se o pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed nemus\u00ed p\u0159\u00edli\u0161 starat. To v\u0161ak neznamen\u00e1, \u017ee byste nem\u011bli b\u00fdt obezn\u00e1meni se z\u00e1klady tohoto procesu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Za\u010d\u00e1tek nov\u00e9ho \u017eivota v zahrani\u010d\u00ed m\u016f\u017ee p\u0159in\u00e9st mnoho p\u0159\u00edle\u017eitost\u00ed a jednou z nich je mo\u017enost st\u00e1t se OSV\u010c nebo v\u00e9st vlastn\u00ed firmu. V t\u011bchto p\u0159\u00edpadech je pod\u00e1n\u00ed vlastn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nezbytn\u00e9. I kdy\u017e se to m\u016f\u017ee zd\u00e1t jako b\u011bh na dlouhou tra\u0165, je to mo\u017en\u00e1 realita, pokud za\u010dnete hledat pr\u00e1ci je\u0161t\u011b dnes. <\/span><a href=\"https:\/\/robin.jobs\/cz\/nabidky-prace\/nemecku\"><span style=\"font-weight: 400;\">Prohl\u00e9dn\u011bte si na\u0161e voln\u00e1 m\u00edsta<\/span><\/a><span style=\"font-weight: 400;\"> a p\u0159ibli\u017ete se ke spln\u011bn\u00ed sv\u00fdch sn\u016f.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u011bt\u0161ina da\u0148ov\u00fdch poplatn\u00edk\u016f v N\u011bmecku m\u00e1 pr\u00e1vo podat formul\u00e1\u0159e pro p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu (Einkommensteuererkl\u00e4rung), a\u0165 u\u017e se jedn\u00e1 o n\u011bmeck\u00e9 ob\u010dany nebo cizince. Pokud to d\u011bl\u00e1te poprv\u00e9, je norm\u00e1ln\u00ed, \u017ee si nejste procesem jisti a m\u00e1te spoustu pochybnost\u00ed a ot\u00e1zek. Byrokracie m\u016f\u017ee b\u00fdt velkou p\u0159\u00edt\u011b\u017e\u00ed, a proto je tento \u010dl\u00e1nek v\u011bnov\u00e1n t\u00e9matu n\u011bmeck\u00e9&#8230;<\/p>\n","protected":false},"author":38,"featured_media":1257729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1117,1116],"tags":[],"class_list":["post-1257728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-life","category-work","work-category-prace-v-nemecku"],"acf":[],"_links":{"self":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts\/1257728","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/users\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/comments?post=1257728"}],"version-history":[{"count":1,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts\/1257728\/revisions"}],"predecessor-version":[{"id":1257732,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts\/1257728\/revisions\/1257732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/media\/1257729"}],"wp:attachment":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/media?parent=1257728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/categories?post=1257728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/tags?post=1257728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}