{"id":1223925,"date":"2025-04-17T04:11:32","date_gmt":"2025-04-17T01:11:32","guid":{"rendered":"https:\/\/robin.jobs\/sk\/?p=1223925"},"modified":"2026-01-09T05:13:24","modified_gmt":"2026-01-09T02:13:24","slug":"dane-z-prijmu-v-holandsku","status":"publish","type":"post","link":"https:\/\/robin.jobs\/sk\/praca-v-holandsku\/dane-z-prijmu-v-holandsku","title":{"rendered":"Dane z pr\u00edjmu v Holandsku: Sprievodca holandsk\u00fdm da\u0148ov\u00fdm syst\u00e9mom pre expatov"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Holandsko je zn\u00e1me svojim progres\u00edvnym syst\u00e9mom dane z pr\u00edjmu \u2013 \u010d\u00edm viac zarob\u00edte, t\u00fdm vy\u0161\u0161ie percento dane plat\u00edte. Tento syst\u00e9m je navrhnut\u00fd tak, aby bol spravodliv\u00fd a transparentn\u00fd, pri\u010dom vl\u00e1da sa sna\u017e\u00ed o jasn\u00e9 a predv\u00eddate\u013en\u00e9 zda\u0148ovanie pre v\u0161etk\u00fdch. Dane z pr\u00edjmu s\u00fa povinn\u00e9 pre rezidentov aj nerezidentov.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na kategoriz\u00e1ciu pr\u00edjmov a uplatnenie pr\u00edslu\u0161n\u00fdch da\u0148ov\u00fdch sadzieb pou\u017e\u00edva holandsk\u00fd syst\u00e9m tri kateg\u00f3rie da\u0148ov\u00fdch p\u00e1siem alebo boxov: <\/span><b>Box 1<\/b><span style=\"font-weight: 400;\">, <\/span><b>Box 2<\/b><span style=\"font-weight: 400;\"> a <\/span><b>Box 3<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2>Da\u0148ov\u00fd syst\u00e9m v Holandsku<\/h2>\n<p><span style=\"font-weight: 400;\">Progres\u00edvny holandsk\u00fd da\u0148ov\u00fd syst\u00e9m zais\u0165uje, \u017ee \u013eudia s vy\u0161\u0161\u00edmi <\/span><a href=\"https:\/\/robin.jobs\/sk\/praca-v-holandsku\/priemerna-mzda-holandsko\"><span style=\"font-weight: 400;\">pr\u00edjmy v Holandsku<\/span><\/a><span style=\"font-weight: 400;\"> platia vy\u0161\u0161ie percento dan\u00ed. Tento syst\u00e9m sa sna\u017e\u00ed o spravodlivos\u0165 t\u00fdm, \u017ee od \u013eud\u00ed vo finan\u010dne lep\u0161\u00edch situ\u00e1ci\u00e1ch vy\u017eaduje v\u00e4\u010d\u0161\u00ed pr\u00edspevok pre spolo\u010dnos\u0165. Pr\u00edjmy s\u00fa na da\u0148ov\u00e9 \u00fa\u010dely rozdelen\u00e9 do troch boxov:<\/span><\/p>\n<p><b>Box 1:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Toto je da\u0148 z pr\u00edjmu zo zamestnania, podnikania, celosvetov\u00fdch pr\u00edjmov, d\u00f4chodkov a d\u00e1vok. Dodr\u017eiava progres\u00edvnu da\u0148ov\u00fa \u0161trukt\u00faru, pri\u010dom da\u0148ov\u00e9 sadzby sa zvy\u0161uj\u00fa s rast\u00facim zdanite\u013en\u00fdm pr\u00edjmom v r\u00e1mci tohto boxu.<\/span><\/p>\n<p><b>Box 2:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Da\u0148 z pr\u00edjmu z v\u00fdznamn\u00fdch podielov (ke\u010f niekto vlastn\u00ed aspo\u0148 5 % spolo\u010dnosti) patr\u00ed do Boxu 2.<\/span><\/p>\n<p><b>Box 3:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Da\u0148 z pr\u00edjmu zo sporenia a invest\u00edci\u00ed. Percento dane sa ur\u010duje na z\u00e1klade predpokladan\u00e9ho v\u00fdnosu z va\u0161ich akt\u00edv, nie na z\u00e1klade skuto\u010dn\u00fdch ziskov z nich.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na rozdiel od niektor\u00fdch in\u00fdch kraj\u00edn, Holandsko nem\u00e1 \u010fal\u0161ie miestne dane z pr\u00edjmu, ktor\u00e9 by sa pripo\u010d\u00edtavali k n\u00e1rodn\u00e9mu syst\u00e9mu.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Ak\u00e9 s\u00fa typy dan\u00ed v Holandsku?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00fd syst\u00e9m v Holandsku nem\u00e1 tradi\u010dn\u00fd typ rozdelenia dan\u00ed, ale pou\u017e\u00edva kategoriz\u00e1ciu pr\u00edjmov na aplikovanie pr\u00edslu\u0161n\u00fdch da\u0148ov\u00fdch sadzieb. Tento syst\u00e9m sa sna\u017e\u00ed o spravodlivos\u0165 a zjednodu\u0161uje spr\u00e1vu dan\u00ed.<\/span><\/p>\n<h4><b>Box 1 \u2013 Dane zo zamestnaneck\u00e9ho pr\u00edjmu a b\u00fdvania<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">T\u00e1to kateg\u00f3ria tvor\u00ed z\u00e1klad holandsk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Vz\u0165ahuje sa na zamestnaneck\u00fd pr\u00edjem, podnikate\u013esk\u00e9 pr\u00edjmy, d\u00f4chodky po odchode do d\u00f4chodku a r\u00f4zne in\u00e9 d\u00e1vky, na ktor\u00e9 m\u00f4\u017eete ma\u0165 n\u00e1rok.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Zah\u0155\u0148a pravideln\u00fa mzdu (aj ke\u010f ste freelancer, umelec alebo profesion\u00e1lny \u0161portovec, plat\u00edte t\u00fato da\u0148), tipy, platy, bonusy, celosvetov\u00fd pr\u00edjem, podnikate\u013esk\u00e9 zisky a ak\u00e9ko\u013evek benefity poskytovan\u00e9 zamestn\u00e1vate\u013eom. Vl\u00e1dne d\u00f4chodky, podpora v nezamestnanosti a d\u00e1vky v invalidite tie\u017e spadaj\u00fa do tejto kateg\u00f3rie.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Da\u0148 na pr\u00edjem v Boxe 1 je progres\u00edvna, \u010do znamen\u00e1, \u017ee \u010d\u00edm vy\u0161\u0161\u00ed je v\u00e1\u0161 zdanite\u013en\u00fd pr\u00edjem, t\u00fdm vy\u0161\u0161iu sadzbu dane plat\u00edte.<\/span><\/p>\n<h4><b>Box 2 \u2013 Dane z pr\u00edjmu zo z\u00e1sadn\u00fdch podielov<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">T\u00e1to kateg\u00f3ria sa \u0161pecificky zaober\u00e1 pr\u00edjmami zo z\u00e1sadn\u00fdch podielov v spolo\u010dnosti. Ak rezident vlastn\u00ed v\u00fdznamn\u00fd podiel (minim\u00e1lne 5 % akci\u00ed, podielov\u00fdch listov, kapit\u00e1lov\u00fdch ziskov alebo opci\u00ed) v spolo\u010dnosti priamo alebo nepriamo, spad\u00e1 pod Box 2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pr\u00edjem v tejto kateg\u00f3rii zah\u0155\u0148a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dividendy:<\/b><span style=\"font-weight: 400;\"> Zisky, ktor\u00e9 spolo\u010dnos\u0165 rozde\u013euje medzi akcion\u00e1rov.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kapit\u00e1lov\u00e9 zisky:<\/b><span style=\"font-weight: 400;\"> Zisky z predaja akci\u00ed v spolo\u010dnosti.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V roku 2024 bol zaveden\u00fd dvoj\u00farov\u0148ov\u00fd syst\u00e9m dane pre pr\u00edjmy v Boxe 2.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u00edjem do 67 000 \u20ac je zdanen\u00fd sadzbou 24,5 %.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u00edjem nad 67 000 \u20ac podlieha vy\u0161\u0161ej sadzbe 33 %.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00e1to zmena bola zaveden\u00e1 s cie\u013eom motivova\u0165 spolo\u010dnosti k rozdeleniu ziskov akcion\u00e1rom t\u00fdm, \u017ee v\u00e4\u010d\u0161ia \u010das\u0165 pr\u00edjmov bude zdanen\u00e1 ni\u017e\u0161ou sadzbou.<\/span><\/p>\n<h4><b>Box 3 \u2013 Dane z pr\u00edjmu z \u00fa\u010dtov sporenia a invest\u00edci\u00ed<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Na rozdiel od Boxu 1 a 2, ktor\u00e9 sa zameriavaj\u00fa na skuto\u010dn\u00e9 z\u00e1robky, Box 3 zda\u0148uje predpokladan\u00fd v\u00fdnos z va\u0161ich akt\u00edv. To znamen\u00e1, \u017ee holandsk\u00fd da\u0148ov\u00fd \u00farad odhaduje, ko\u013eko m\u00f4\u017eu va\u0161e \u00faspory a invest\u00edcie potenci\u00e1lne generova\u0165, namiesto zda\u0148ovania skuto\u010dn\u00fdch ziskov.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na ur\u010denie zdanite\u013enej z\u00e1kladne holandsk\u00e1 vl\u00e1da vypo\u010d\u00edta hodnotu va\u0161ich akt\u00edv m\u00ednus dlhy; do \u00favahy sa berie aj dodato\u010dn\u00fd pr\u00edspevok. Tento pr\u00edspevok uzn\u00e1va, \u017ee nie v\u0161etky akt\u00edva generuj\u00fa pr\u00edjem, \u010do m\u00f4\u017ee zmierni\u0165 celkov\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aktu\u00e1lne m\u00e1 Holandsko stanoven\u00fa jednotn\u00fa sadzbu dane pre pr\u00edjmy v Boxe 3, ktor\u00e1 je 0,31 %. Aj ke\u010f sa t\u00e1to sadzba zd\u00e1 n\u00edzka, da\u0148 sa uplat\u0148uje na celkov\u00fa hodnotu va\u0161ich akt\u00edv m\u00ednus dlhy a pr\u00edspevok. Pozit\u00edvne je, \u017ee nie v\u0161etky akt\u00edva podliehaj\u00fa tejto dani. V\u00fdnimky zah\u0155\u0148aj\u00fa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vlastn\u00edctvo domu:<\/b><span style=\"font-weight: 400;\"> Va\u0161e prim\u00e1rne bydlisko je vyl\u00fa\u010den\u00e9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Osobn\u00e9 veci:<\/b><span style=\"font-weight: 400;\"> N\u00e1bytok, umeleck\u00e9 diela a va\u0161e auto (pokia\u013e nie je pova\u017eovan\u00e9 za invest\u00edciu).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Niektor\u00e9 poistky:<\/b><span style=\"font-weight: 400;\"> Napr\u00edklad \u017eivotn\u00e9 poistenie.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Udr\u017eate\u013en\u00e9 a spolo\u010densky zodpovedn\u00e9 invest\u00edcie:<\/b><span style=\"font-weight: 400;\"> Akt\u00edva ako lesy, projekty na ochranu pr\u00edrody, kult\u00farne pamiatky alebo invest\u00edcie zameran\u00e9 na zelen\u00e9 iniciat\u00edvy.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Negat\u00edvnou str\u00e1nkou tejto dane je, \u017ee niekedy rezident plat\u00ed da\u0148, aj ke\u010f invest\u00edcie nepriniesli \u017eiadny skuto\u010dn\u00fd v\u00fdnos. Holandsk\u00e1 vl\u00e1da aktu\u00e1lne prehodnocuje syst\u00e9m Boxu 3 kv\u00f4li prebiehaj\u00facim pr\u00e1vnym v\u00fdzvam t\u00fdkaj\u00facim sa jeho spravodlivosti.<\/span><\/p>\n<h2>Da\u0148ov\u00e9 p\u00e1sma v Holandsku<\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Rok<\/b><\/td>\n<td><b>Hranice na stanovenie dan\u00ed z pr\u00edjmov<\/b><\/td>\n<td><b>Sadzba dane<\/b><\/td>\n<td><b>Druh\u00e9 da\u0148ov\u00e9 p\u00e1smo<\/b><\/td>\n<td><b>Sadzba dane<\/b><\/td>\n<td><b>Tretie da\u0148ov\u00e9 p\u00e1smo<\/b><\/td>\n<td><b>Sadzba dane<\/b><\/td>\n<td><b>\u0160tvrt\u00e9 da\u0148ov\u00e9 p\u00e1smo<\/b><\/td>\n<td><b>Sadzba dane<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>2024<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac38,098<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.97% (9.32% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac38,099 \u2013 \u20ac75,518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.97%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac75,518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2023<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac37,149<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.93% (9.28% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac37,150 \u2013 \u20ac73,031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.93%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac73,031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2022<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac35,472<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.07% (9.42% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac35,473 \u2013 \u20ac69,398<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.07%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above \u20ac69,398<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2021<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac35,129<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.10% (9.45% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac35,130 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2020<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac34,712<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.35% (9.70% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac34,713 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.35%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2019<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac20,384<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.65% (9.00% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac20,385 \u2013 \u20ac34,300<\/span><\/td>\n<td><span style=\"font-weight: 400;\">38.10% (10.45% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac34,301 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">38.10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51.75%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2018<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac20,142<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.55% (8.90% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac20,143 \u2013 \u20ac33,994<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.80% (13.15% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,995 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.80%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51.95%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2017<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,982<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.55% (8.90% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,983 \u2013 \u20ac33,792<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.80% (13.15% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,793 \u2013 \u20ac67,072<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.85%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above \u20ac67,072<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51.95%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2016<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,922<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.55% (8.40% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,923 \u2013 \u20ac33,715<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.40% (12.25% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,716 \u2013 \u20ac66,421<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.40%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac66,421<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.00%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2015<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,822<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.50% (8.35% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,823 \u2013 \u20ac33,589<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00% (13.85% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,590 \u2013 \u20ac57,585<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac57,585<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.00%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2014<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,645<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.25% (8.10% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,646 \u2013 \u20ac33,363<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00% (13.85% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,364 \u2013 \u20ac56,531<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above \u20ac56,531<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.00%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Da\u0148ov\u00e1 sadzba sa zvy\u0161uje s rast\u00facim pr\u00edjmom. Pre pr\u00edjmy do 75 518 \u20ac plat\u00edte da\u0148 z pr\u00edjmu vo v\u00fd\u0161ke 36,97 %. Pre pr\u00edjmy nad 75 518 \u20ac je da\u0148ov\u00e1 sadzba 45 %. Tento n\u00e1rast sa vypo\u010d\u00edtava na z\u00e1klade &#8222;heffing&#8220;. Heffing je term\u00edn, ktor\u00fd ozna\u010duje uplatnite\u013en\u00fa da\u0148ov\u00fa sadzbu pre konkr\u00e9tne da\u0148ov\u00e9 p\u00e1smo v\u00e1\u0161ho pr\u00edjmu.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Zdanite\u013en\u00fd pr\u00edjem v Boxe 1 sa vypo\u010d\u00edta odpo\u010d\u00edtan\u00edm v\u0161etk\u00fdch uplatnite\u013en\u00fdch odpo\u010dtov od va\u0161ej hrubej mzdy. Ke\u010f pozn\u00e1te svoj zdanite\u013en\u00fd pr\u00edjem, zist\u00edte, do ktor\u00e9ho p\u00e1sma patr\u00edte a ktor\u00e1 sadzba sa uplatn\u00ed na v\u00e1\u0161 zdanite\u013en\u00fd pr\u00edjem.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Heffing funguje ako da\u0148ov\u00e1 sadzba pre t\u00fa \u010das\u0165 v\u00e1\u0161ho pr\u00edjmu. Ke\u010f vyn\u00e1sob\u00edte svoj zdanite\u013en\u00fd pr\u00edjem heffing percentom, dostanete sumu dane dlhovanej za toto p\u00e1smo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Napr\u00edklad, ak m\u00e1te zdanite\u013en\u00fd pr\u00edjem v Boxe 1 vo v\u00fd\u0161ke 50 000 \u20ac, cel\u00fd v\u00e1\u0161 pr\u00edjem spad\u00e1 do prv\u00e9ho p\u00e1sma s uplatnite\u013enou da\u0148ovou sadzbou 36,97 %.<\/span><\/p>\n<p><b>V\u00fdpo\u010det dane:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Da\u0148 dlhovan\u00e1 = Zdanite\u013en\u00fd pr\u00edjem * Heffing sadzba<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Da\u0148 dlhovan\u00e1 = 50 000 \u20ac * 36,97 %<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Da\u0148 dlhovan\u00e1: \u2248 18 485 \u20ac<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pochopenie heffing je nevyhnutn\u00e9, preto\u017ee priamo ovplyv\u0148uje v\u00fd\u0161ku dane, ktor\u00fa plat\u00edte. Ako v\u00e1\u0161 pr\u00edjem rastie a pres\u00fava sa do vy\u0161\u0161\u00edch p\u00e1siem, heffing percento sa zvy\u0161uje, \u010do vedie k vy\u0161\u0161iemu celkov\u00e9mu da\u0148ov\u00e9mu pr\u00edspevku.<\/span><\/p>\n<h2>Ro\u010dn\u00e9 da\u0148ov\u00e9 priznanie<\/h2>\n<p><picture><source srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/04\/rocne-danove-priznanie-holandsko.png.webp 640w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/04\/rocne-danove-priznanie-holandsko-300x200.png.webp 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" type=\"image\/webp\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-1223928 webpexpress-processed\" src=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/rocne-danove-priznanie-holandsko.png\" alt=\"Rocne Danove Priznanie Holandsko\" width=\"640\" height=\"427\" srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/rocne-danove-priznanie-holandsko.png 640w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/rocne-danove-priznanie-holandsko-300x200.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">Ro\u010dn\u00e9 holandsk\u00e9 da\u0148ov\u00e9 priznanie zohr\u00e1va v\u00fdznamn\u00fa \u00falohu pri zabezpe\u010dovan\u00ed spravodliv\u00e9ho a vyv\u00e1\u017een\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Umo\u017e\u0148uje vl\u00e1de pos\u00fadi\u0165 v\u00e1\u0161 celkov\u00fd zdanite\u013en\u00fd pr\u00edjem vo v\u0161etk\u00fdch troch boxoch a ur\u010di\u0165 va\u0161u kone\u010dn\u00fa da\u0148ov\u00fa povinnos\u0165. Tento proces m\u00f4\u017ee skon\u010di\u0165 dvoma sp\u00f4sobmi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dlhovan\u00e1 da\u0148<\/b><span style=\"font-weight: 400;\"> \u2013 Ak je vypo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 povinnos\u0165 na z\u00e1klade pr\u00edjmu vy\u0161\u0161ia ako suma zrazen\u00e1 po\u010das roka, rezident je povinn\u00fd zaplati\u0165 zvy\u0161n\u00fd rozdiel prostredn\u00edctvom da\u0148ov\u00e9ho priznania.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00fd preplatok<\/b><span style=\"font-weight: 400;\"> \u2013 Naopak, ak celkov\u00e1 suma zrazenej dane presahuje kone\u010dn\u00fa da\u0148ov\u00fa povinnos\u0165, rezident dostane preplatok od holandsk\u00e9ho da\u0148ov\u00e9ho \u00faradu.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Kedy poda\u0165 holandsk\u00e9 da\u0148ov\u00e9 priznanie?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Holandsk\u00fd da\u0148ov\u00fd z\u00e1kon uklad\u00e1 povinnos\u0165 poda\u0165 ro\u010dn\u00e9 da\u0148ov\u00e9 priznanie ako rezidentom, tak aj niektor\u00fdm nerezidentom. Pozna\u0165 term\u00edn podania priznania v\u00e1m pom\u00f4\u017ee dodr\u017ea\u0165 z\u00e1kon a vyhn\u00fa\u0165 sa probl\u00e9mom.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tu je preh\u013ead okolnost\u00ed, ktor\u00e9 vy\u017eaduj\u00fa podanie holandsk\u00e9ho da\u0148ov\u00e9ho priznania:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rezidenti<\/b><span style=\"font-weight: 400;\"> \u2013 Rezident je da\u0148ovn\u00edk, ktor\u00fd tr\u00e1vi viac ako 183 dn\u00ed v da\u0148ovom roku v Holandsku. V\u0161etci rezidenti s\u00fa zvy\u010dajne povinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie bez oh\u013eadu na zdroj ich pr\u00edjmu. To zah\u0155\u0148a pr\u00edjmy z dom\u00e1cich aj zahrani\u010dn\u00fdch zdrojov, ako s\u00fa zamestnanie, d\u00f4chodky at\u010f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nerezidenti<\/b><span style=\"font-weight: 400;\"> \u2013 T\u00ed, ktor\u00ed z\u00edskavaj\u00fa pr\u00edjem v Holandsku, ale nesp\u013a\u0148aj\u00fa podmienky na rezidenciu, m\u00f4\u017eu by\u0165 tie\u017e povinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie. To m\u00f4\u017ee zah\u0155\u0148a\u0165 pr\u00edjmy zo zamestnania, vlastn\u00edctva nehnute\u013enost\u00ed alebo in\u00fdch zdrojov v r\u00e1mci Holandska.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Ak\u00fd je term\u00edn na podanie ro\u010dn\u00e9ho da\u0148ov\u00e9ho priznania v Holandsku?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Term\u00edn na podanie da\u0148ov\u00e9ho priznania je ve\u013emi pr\u00edsny a zvy\u010dajne pripad\u00e1 na 1. m\u00e1ja. Tento term\u00edn v\u0161ak m\u00f4\u017ee by\u0165 pred\u013a\u017een\u00fd do 1. j\u00fala, ak obdr\u017e\u00edte poz\u00fdvac\u00ed list od holandsk\u00e9ho da\u0148ov\u00e9ho \u00faradu (Belastingdienst).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Je nevyhnutn\u00e9 dodr\u017ea\u0165 term\u00edn a zaplati\u0165 da\u0148 z pr\u00edjmu na\u010das, preto\u017ee za jeho nedodr\u017eanie m\u00f4\u017eu by\u0165 uvalen\u00e9 pokuty a sankcie. \u010c\u00edm sk\u00f4r pod\u00e1te priznanie, t\u00fdm r\u00fdchlej\u0161ie dostanete pr\u00edpadn\u00fd da\u0148ov\u00fd preplatok. Ak pod\u00e1te priznanie v\u010das, Belastingdienst m\u00f4\u017ee tie\u017e r\u00fdchlej\u0161ie spracova\u0165 va\u0161e da\u0148ov\u00e9 vyrovnanie.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Ako vyplni\u0165 da\u0148ov\u00e9 priznanie v Holandsku?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ed, ktor\u00ed \u017eij\u00fa a <\/span><a href=\"https:\/\/robin.jobs\/sk\/ponuka-prace-v-zahranici\/ponuka-prace-holandsko\"><span style=\"font-weight: 400;\">pracuj\u00fa v Holandsku<\/span><\/a><span style=\"font-weight: 400;\">, s\u00fa zodpovedn\u00ed za podanie ro\u010dn\u00e9ho da\u0148ov\u00e9ho priznania. Hoci sa tento proces m\u00f4\u017ee zda\u0165 n\u00e1ro\u010dn\u00fd, m\u00f4\u017eete ho zjednodu\u0161i\u0165 nasledovan\u00edm t\u00fdchto krokov:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zhroma\u017edite relevantn\u00e9 dokumenty<\/b><span style=\"font-weight: 400;\"> \u2013 Zozbierajte v\u0161etky dokumenty, ako s\u00fa v\u00fdplatn\u00e9 p\u00e1sky (loonstrook), d\u00f4kazy o odpo\u010d\u00edtate\u013en\u00fdch v\u00fddavkoch a n\u00e1klady na starostlivos\u0165 o deti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vyberte si sp\u00f4sob podania priznania<\/b><span style=\"font-weight: 400;\"> \u2013 Da\u0148ov\u00e9 priznanie m\u00f4\u017eete poda\u0165 online cez webov\u00fa str\u00e1nku holandsk\u00e9ho da\u0148ov\u00e9ho \u00faradu, ak m\u00e1te DigiD (digit\u00e1lnu ob\u010diansku identifik\u00e1ciu). Ak ho nem\u00e1te, mus\u00edte ho poda\u0165 klasicky po\u0161tou.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vypl\u0148te priznanie<\/b><span style=\"font-weight: 400;\"> \u2013 Da\u0148ov\u00fd syst\u00e9m sa v\u00e1s bude p\u00fdta\u0165 na odpo\u010dty, pr\u00edjmy a \u010fal\u0161ie d\u00f4le\u017eit\u00e9 inform\u00e1cie a prevedie v\u00e1s cel\u00fdm procesom.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odo\u0161lite priznanie<\/b><span style=\"font-weight: 400;\"> \u2013 Pred odoslan\u00edm si priznanie d\u00f4kladne skontrolujte a finalizujte ho, \u010di u\u017e elektronicky alebo po\u0161tou.<\/span><\/li>\n<\/ol>\n<h2>Da\u0148ov\u00e9 odpo\u010dty a da\u0148ov\u00e9 \u00fa\u013eavy<\/h2>\n<p><span style=\"font-weight: 400;\">Holandsk\u00fd da\u0148ov\u00fd syst\u00e9m uzn\u00e1va, \u017ee ur\u010dit\u00e9 ro\u010dn\u00e9 v\u00fddavky m\u00f4\u017eu ovplyvni\u0165 va\u0161u schopnos\u0165 plati\u0165 dane. Existuje nieko\u013eko odpo\u010dtov dostupn\u00fdch v Boxe 1, ktor\u00e9 zah\u0155\u0148aj\u00fa v\u00fdhody, d\u00f4chodky a pr\u00edjmy zo zamestnania. Tieto odpo\u010dty m\u00f4\u017eu pom\u00f4c\u0165 zn\u00ed\u017ei\u0165 v\u00e1\u0161 zdanite\u013en\u00fd pr\u00edjem.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odpo\u010dty v\u00fddavkov spojen\u00fdch s pr\u00e1cou<\/b><span style=\"font-weight: 400;\"> \u2013 Ak v\u00e1m zamestn\u00e1vate\u013e tieto n\u00e1klady nehrad\u00ed, m\u00f4\u017eete si z v\u00e1\u0161ho zdanite\u013en\u00e9ho pr\u00edjmu odpo\u010d\u00edta\u0165 ur\u010dit\u00e9 v\u00fddavky spojen\u00e9 s pr\u00e1cou. Patr\u00ed sem cestovn\u00e9 (verejn\u00e1 doprava alebo kilometrovn\u00e9 pri pracovn\u00fdch cest\u00e1ch), odborn\u00e9 predplatn\u00e9 alebo vybavenie pre home office.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odpo\u010dty n\u00e1kladov spojen\u00fdch so starostlivos\u0165ou o deti<\/b><span style=\"font-weight: 400;\"> \u2013 Holandsk\u00e1 vl\u00e1da ch\u00e1pe, \u017ee starostlivos\u0165 o deti m\u00f4\u017ee by\u0165 ve\u013emi n\u00e1kladn\u00e1. V z\u00e1vislosti od \u00farovne v\u00e1\u0161ho pr\u00edjmu a typu starostlivosti o deti, ktor\u00fa vyu\u017e\u00edvate, si m\u00f4\u017eete odpo\u010d\u00edta\u0165 \u010das\u0165 n\u00e1kladov na starostlivos\u0165 o deti do 12 rokov.<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Scen\u00e1r<\/b><\/td>\n<td><b>Popis<\/b><\/td>\n<td><b>Odpo\u010d\u00edtate\u013en\u00e9 percento (z\u00e1vis\u00ed od v\u00fd\u0161ky pr\u00edjmu; ni\u017e\u0161\u00ed pr\u00edjem\/vy\u0161\u0161ie percento odpo\u010dtu)<\/b><\/td>\n<td><b>Potenci\u00e1lny pr\u00ednos<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Rodina A<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Fi\u0161k\u00e1lny partner 1 a 2 \/kombinovan\u00fd ro\u010dn\u00fd pr\u00edjem je \u20ac70,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Predpokladajme, \u017ee vyu\u017e\u00edvaj\u00fa 40 hod\u00edn starostlivosti o deti t\u00fd\u017edenne v zariaden\u00ed, ktor\u00e9 \u00fa\u010dtuje \u20ac8 za hodinu. N\u00e1klady na jasle s\u00fa \u20ac16 640 ro\u010dne (hodinov\u00e1 sadzba * hodiny t\u00fd\u017edenne * t\u00fd\u017edne v roku). Odpo\u010d\u00edtan\u00edm 50 % sa zn\u00ed\u017ei alebo vr\u00e1ti odpo\u010det \u20ac8 320 z ich zdanite\u013en\u00e9ho pr\u00edjmu.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Rodina B<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Osamel\u00fd rodi\u010d\/rodi\u010dia s ro\u010dn\u00fdm pr\u00edjmom \u20ac40,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">70%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Predpokladajme, \u017ee ich die\u0165a nav\u0161tevuje mimo\u0161kolsk\u00fd program 20 hod\u00edn t\u00fd\u017edenne za cenu \u20ac5 na hodinu. To by ro\u010dne st\u00e1lo \u20ac5 200. Svoju da\u0148ov\u00fa povinnos\u0165 by si mohli zn\u00ed\u017ei\u0165 odpo\u010d\u00edtan\u00edm sumy \u20ac3 640 pri odpo\u010d\u00edtan\u00ed 70%.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Av\u0161ak, ke\u010f\u017ee je mo\u017en\u00e9, \u017ee m\u00e1te n\u00e1rok aj na in\u00e9 typy odpo\u010dtov, v\u017edy sa odpor\u00fa\u010da konzultova\u0165 holandsk\u00fd da\u0148ov\u00fd \u00farad alebo da\u0148ov\u00e9ho odborn\u00edka, aby ste sa uistili, \u017ee nezme\u0161k\u00e1te \u017eiadnu pr\u00edle\u017eitos\u0165 na \u00fasporu pe\u0148az\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 \u00fa\u013eavy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Holandsk\u00fd syst\u00e9m pon\u00faka aj da\u0148ov\u00e9 \u00fa\u013eavy, ktor\u00e9 m\u00f4\u017eu \u010falej zn\u00ed\u017ei\u0165 va\u0161u da\u0148ov\u00fa povinnos\u0165. Tieto \u00fa\u013eavy p\u00f4sobia ako priame zn\u00ed\u017eenie sumy dane, ktor\u00fa dlhujete. Be\u017en\u00e9 mo\u017enosti da\u0148ov\u00fdch \u00fa\u013eav zah\u0155\u0148aj\u00fa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0161eobecn\u00e1 da\u0148ov\u00e1 \u00fa\u013eava<\/b><span style=\"font-weight: 400;\"> \u2013 V\u00e4\u010d\u0161ina da\u0148ovn\u00edkov m\u00e1 n\u00e1rok na v\u0161eobecn\u00fa da\u0148ov\u00fa \u00fa\u013eavu, ktor\u00e1 je z\u00e1kladn\u00fdm zn\u00ed\u017een\u00edm dane.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00e1 \u00fa\u013eava na pr\u00e1cu (arbeidskorting)<\/b><span style=\"font-weight: 400;\"> \u2013 T\u00e1to \u00fa\u013eava m\u00f4\u017ee by\u0165 obzvl\u00e1\u0161\u0165 u\u017eito\u010dn\u00e1 pre osoby s n\u00edzkymi a stredn\u00fdmi pr\u00edjmami a jej cie\u013eom je podpori\u0165 zamestnanos\u0165.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00e1 \u00fa\u013eava pre seniorov (ouderenkorting)<\/b><span style=\"font-weight: 400;\"> \u2013 T\u00e1to \u00fa\u013eava pon\u00faka da\u0148ov\u00e9 z\u013eavy pre seniorov.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Va\u0161a kone\u010dn\u00e1 da\u0148ov\u00e1 povinnos\u0165 m\u00f4\u017ee by\u0165 v\u00fdrazne zn\u00ed\u017een\u00e1, ak sa pozriete na potenci\u00e1lne odpo\u010dty a mo\u017enosti da\u0148ov\u00fdch \u00fa\u013eav. Pre \u010fal\u0161ie podrobnosti a zdroje, ktor\u00e9 v\u00e1m pom\u00f4\u017eu identifikova\u0165 odpo\u010dty a \u00fa\u013eavy, na ktor\u00e9 m\u00f4\u017eete ma\u0165 n\u00e1rok, sa obr\u00e1\u0165te na <\/span><a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/home\/home\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">webov\u00fa str\u00e1nku Belastingdienst.<\/span><\/a><span style=\"font-weight: 400;\">. Majte na pam\u00e4ti, \u017ee dobr\u00e9 vyu\u017e\u00edvanie t\u00fdchto mo\u017enost\u00ed m\u00f4\u017ee zlep\u0161i\u0165 va\u0161u da\u0148ov\u00fa poz\u00edciu a mo\u017eno v\u00e1m prinesie aj vy\u0161\u0161\u00ed da\u0148ov\u00fd preplatok.<\/span><\/p>\n<h2>\u0160peci\u00e1lne \u00favahy: 30% pravidlo pre expatov<\/h2>\n<p><span style=\"font-weight: 400;\">Holandsko si uvedomuje \u0165a\u017ekosti, ktor\u00fdm \u010del\u00ed vysoko kvalifikovan\u00ed zahrani\u010dn\u00ed pracovn\u00edci pri pres\u0165ahovan\u00ed sa za pr\u00e1cou. Aby pril\u00e1kalo a udr\u017ealo t\u00fato d\u00f4le\u017eit\u00fa pracovn\u00fa silu, holandsk\u00e1 vl\u00e1da poskytuje zahrani\u010dn\u00fdm pracovn\u00edkom 30% zn\u00ed\u017eenie mzdy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30% pravidlo je da\u0148ov\u00fd benefitov\u00fd program, ktor\u00fd m\u00e1 zn\u00ed\u017ei\u0165 finan\u010dn\u00fa z\u00e1\u0165a\u017e pre zahrani\u010dn\u00fdch pracovn\u00edkov. Ak sp\u013a\u0148ate po\u017eiadavky, v\u00e1\u0161 zamestn\u00e1vate\u013e v\u00e1m m\u00f4\u017ee preplati\u0165 a\u017e 30% va\u0161ej mzdy ako nezdanite\u013en\u00fd pr\u00edspevok.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00fdm sa v podstate zni\u017euje v\u00e1\u0161 zdanite\u013en\u00fd pr\u00edjem, \u010do zni\u017euje va\u0161u da\u0148ov\u00fa povinnos\u0165. Nezdanite\u013en\u00fd pr\u00edspevok sa zni\u017euje po\u010das obdobia piatich rokov (30% po\u010das prv\u00fdch 2 rokov zamestnania, 20% v 3. a 4. roku a 10% v 5. roku).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Navig\u00e1cia v holandsk\u00fdch daniach ako expat<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00fd syst\u00e9m v Holandsku m\u00f4\u017ee by\u0165 pre expatov zlo\u017eitej\u0161\u00ed ako pre rezidentov. Tu je nieko\u013eko faktorov, ktor\u00e9 ovplyvnia va\u0161e dane:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stav rezidencie<\/b><span style=\"font-weight: 400;\"> \u2013 To, ako sa na v\u00e1s bud\u00fa vz\u0165ahova\u0165 holandsk\u00e9 dane, z\u00e1vis\u00ed od v\u00e1\u0161ho reziden\u010dn\u00e9ho statusu. Ak sp\u013a\u0148ate po\u017eiadavky na rezidenciu (viac ako 183 dn\u00ed v kalend\u00e1rnom roku), pravdepodobne budete podlieha\u0165 daniam z pr\u00edjmu. Na druhej strane, 30% pravidlo m\u00f4\u017ee v\u00fdrazne zn\u00ed\u017ei\u0165 va\u0161u da\u0148ov\u00fa povinnos\u0165.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kvalifik\u00e1cia pre 30% pravidlo<\/b><span style=\"font-weight: 400;\"> \u2013 Mus\u00edte sp\u013a\u0148a\u0165 konkr\u00e9tne krit\u00e9ri\u00e1 na to, aby ste mali n\u00e1rok na 30% pravidlo. To zah\u0155\u0148a vysoko \u017eiaduce zru\u010dnosti, pr\u00e1cu pre holandsk\u00e9ho zamestn\u00e1vate\u013ea, ktor\u00fd v\u00e1s najal zo zahrani\u010dia, a mzdu nad ur\u010dit\u00fa \u00farove\u0148.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00e9 p\u00e1sma<\/b><span style=\"font-weight: 400;\"> \u2013 Vzh\u013eadom na progres\u00edvny da\u0148ov\u00fd syst\u00e9m sa da\u0148ov\u00e9 sadzby zvy\u0161uj\u00fa v z\u00e1vislosti od v\u00fd\u0161ky pr\u00edjmu jednotlivca. Ak m\u00e1te nejak\u00fd zdanite\u013en\u00fd pr\u00edjem po aplikovan\u00ed 30% pravidla, budete podlieha\u0165 holandskej dani z pr\u00edjmu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Holandsko sa m\u00f4\u017ee sta\u0165 finan\u010dne atrakt\u00edvnym miestom pre talenty zo zahrani\u010dia, ke\u010f pochopia, ako v\u00fdhodn\u00e9 je skombinova\u0165 30% pravidlo s \u0161trukt\u00farovan\u00fdm da\u0148ov\u00fdm syst\u00e9mom.<\/span><\/p>\n<h2>Holandsk\u00fd da\u0148ov\u00fd kalkul\u00e1tor<\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-1223927\" src=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko.png\" alt=\"Kalkulacka Dane Z Prijmu Holandsko\" width=\"640\" height=\"640\" srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko.png 640w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko-300x300.png 300w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko-150x150.png 150w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko-308x308.png 308w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko-196x196.png 196w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko-446x446.png 446w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/04\/kalkulacka-dane-z-prijmu-holandsko-90x90.png 90w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Pre <\/span><a href=\"https:\/\/robin.jobs\/sk\/praca-v-zahranice\/zivot-v-holandsku\"><span style=\"font-weight: 400;\">cudzincov \u017eij\u00facich v Holandsku<\/span><\/a><span style=\"font-weight: 400;\"> m\u00f4\u017ee by\u0165 da\u0148ov\u00fd syst\u00e9m zlo\u017eit\u00fd. Vl\u00e1da poskytuje <\/span><span style=\"font-weight: 400;\">jednoduch\u00fd online da\u0148ov\u00fd kalkul\u00e1tor<\/span><span style=\"font-weight: 400;\">, ktor\u00fd pom\u00e1ha ob\u010danom a expatom odhadn\u00fa\u0165 ich potenci\u00e1lnu da\u0148ov\u00fa povinnos\u0165.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00f4\u017eete zada\u0165 svoj pr\u00edjem, odpo\u010dty a v\u0161etky \u010fal\u0161ie relevantn\u00e9 \u00fadaje. Kalkul\u00e1tor poskytne odhad v\u00e1\u0161ho zdanite\u013en\u00e9ho pr\u00edjmu pre ka\u017ed\u00e9 da\u0148ov\u00e9 p\u00e1smo (Box 1, 2 alebo 3) a potenci\u00e1lnu da\u0148, ktor\u00fa budete musie\u0165 zaplati\u0165.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tento kalkul\u00e1tor dane z pr\u00edjmu je cenn\u00fdm n\u00e1strojom na z\u00edskanie predbe\u017en\u00e9ho pochopenia va\u0161ej da\u0148ovej situ\u00e1cie a na prij\u00edmanie informovan\u00fdch finan\u010dn\u00fdch rozhodnut\u00ed.<\/span><\/p>\n<h2>Da\u0148 z pr\u00edjmu v Holandsku: Zhrnutie<\/h2>\n<p><span style=\"font-weight: 400;\">Holandsk\u00fd syst\u00e9m dane z pr\u00edjmu pon\u00faka rovnov\u00e1hu medzi spravodlivos\u0165ou a efekt\u00edvnos\u0165ou. Progres\u00edvna \u0161trukt\u00fara v Boxe 1 zaru\u010duje, \u017ee da\u0148ovn\u00edk s vy\u0161\u0161\u00edmi finan\u010dn\u00fdmi pr\u00edjmami prispeje viac spolo\u010dnosti.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na druhej strane, Boxy 2 a 3 s\u00fa zameran\u00e9 na konkr\u00e9tne typy pr\u00edjmov. Pre rezidentov aj expatov je d\u00f4le\u017eit\u00e9 pochopi\u0165 tento syst\u00e9m, odpo\u010dty, \u00fa\u013eavy a term\u00edny, aby sa efekt\u00edvne orientovali v da\u0148ov\u00fdch povinnostiach.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ak m\u00e1te ak\u00e9ko\u013evek pochybnosti alebo ot\u00e1zky, najlep\u0161ie, \u010do m\u00f4\u017eete urobi\u0165, je konzultova\u0165 holandsk\u00fd da\u0148ov\u00fd \u00farad alebo da\u0148ov\u00e9ho odborn\u00edka, ktor\u00fd v\u00e1m poskytne personalizovan\u00e9 poradenstvo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A ak st\u00e1le zva\u017eujete svoj presun a h\u013ead\u00e1te pr\u00e1cu v Holandsku, <\/span><a href=\"https:\/\/robin.jobs\/sk\/ponuka-prace-v-zahranici\/ponuka-prace-holandsko\"><span style=\"font-weight: 400;\">presk\u00famajte dostupn\u00e9 pracovn\u00e9 ponuky<\/span><\/a><span style=\"font-weight: 400;\"> a dajte n\u00e1m vedie\u0165, ak m\u00e1te ak\u00e9ko\u013evek ot\u00e1zky.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Holandsko je zn\u00e1me svojim progres\u00edvnym syst\u00e9mom dane z pr\u00edjmu \u2013 \u010d\u00edm viac zarob\u00edte, t\u00fdm vy\u0161\u0161ie percento dane plat\u00edte. Tento syst\u00e9m je navrhnut\u00fd tak, aby bol spravodliv\u00fd a transparentn\u00fd, pri\u010dom vl\u00e1da sa sna\u017e\u00ed o jasn\u00e9 a predv\u00eddate\u013en\u00e9 zda\u0148ovanie pre v\u0161etk\u00fdch. Dane z pr\u00edjmu s\u00fa povinn\u00e9 pre rezidentov aj nerezidentov. Na kategoriz\u00e1ciu pr\u00edjmov a uplatnenie pr\u00edslu\u0161n\u00fdch da\u0148ov\u00fdch&#8230;<\/p>\n","protected":false},"author":13,"featured_media":1223926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1228],"tags":[],"class_list":["post-1223925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-praca","work-category-praca-v-holandsku"],"acf":[],"_links":{"self":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1223925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/comments?post=1223925"}],"version-history":[{"count":2,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1223925\/revisions"}],"predecessor-version":[{"id":1247161,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1223925\/revisions\/1247161"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/media\/1223926"}],"wp:attachment":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/media?parent=1223925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/categories?post=1223925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/tags?post=1223925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}