{"id":1244569,"date":"2025-11-01T08:26:02","date_gmt":"2025-11-01T05:26:02","guid":{"rendered":"https:\/\/robin.jobs\/sk\/?p=1244569"},"modified":"2026-03-10T15:12:13","modified_gmt":"2026-03-10T12:12:13","slug":"dan-z-prijmu-v-nemecku-pre-cudzincov","status":"publish","type":"post","link":"https:\/\/robin.jobs\/sk\/praca-v-nemecku\/dan-z-prijmu-v-nemecku-pre-cudzincov","title":{"rendered":"Da\u0148 z pr\u00edjmu v Nemecku pre cudzincov: Komplexn\u00fd preh\u013ead"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Da\u0148 z pr\u00edjmu v Nemecku pre cudzincov sa m\u00f4\u017ee zda\u0165 trochu ohromuj\u00faca a komplikovan\u00e1, najm\u00e4 ak sa prv\u00fdkr\u00e1t u\u010d\u00edte o zlo\u017eitostiach da\u0148ov\u00e9ho syst\u00e9mu novej krajiny. Predt\u00fdm, ako za\u010dnete pracova\u0165 v Nemecku, nie je zl\u00fd n\u00e1pad obozn\u00e1mi\u0165 sa aspo\u0148 so z\u00e1kladmi fungovania syst\u00e9mu a s t\u00fdm, ak\u00e9 kroky budete musie\u0165 podnikn\u00fa\u0165, aby ste tieto pravidl\u00e1 dodr\u017eali.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ak\u00e1 je nemeck\u00e1 da\u0148ov\u00e1 sadzba? Ako sa rie\u0161i da\u0148 z pr\u00edjmu v Nemecku? V tomto \u010dl\u00e1nku sa pok\u00fasime poskytn\u00fa\u0165 komplexn\u00fd preh\u013ead o tom, ako funguje progres\u00edvny syst\u00e9m dane z pr\u00edjmu v krajine a \u010do to znamen\u00e1 pre v\u00e1s, ktor\u00ed sa tam sna\u017e\u00edte pres\u0165ahova\u0165, \u017ei\u0165 a pracova\u0165.<\/span><\/p>\n<h2>Nemeck\u00e1 da\u0148 z pr\u00edjmu: Stru\u010dn\u00fd preh\u013ead<\/h2>\n<p><span style=\"font-weight: 400;\">Hoci nemus\u00edte rozumie\u0165 ka\u017ed\u00e9mu aspektu nemeck\u00fdch dan\u00ed ako niekto, kto tam pl\u00e1nuje pracova\u0165, z\u00edskanie aspo\u0148 stru\u010dn\u00fdch vedomost\u00ed o da\u0148ov\u00fdch p\u00e1smach a in\u00fdch z\u00e1kladoch je nevyhnutn\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Po prv\u00e9, ka\u017ed\u00fd, kto \u017eije v Nemecku a je zamestnan\u00fd, podlieha Einkommensteuer, alebo individu\u00e1lnej dani z pr\u00edjmu. Okrem toho krajina pou\u017e\u00edva progres\u00edvnu da\u0148ov\u00fa sadzbu, \u010do znamen\u00e1, \u017ee suma pe\u0148az\u00ed, ktor\u00fa musia \u013eudia zaplati\u0165 vl\u00e1de, sa zvy\u0161uje s zdanite\u013en\u00fdm pr\u00edjmom.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na\u0161\u0165astie, da\u0148 z pr\u00edjmu v Nemecku sa zvy\u010dajne odpo\u010d\u00edta priamo z va\u0161ej v\u00fdplaty. Tento syst\u00e9m je zn\u00e1my ako Lohnsteuer, v ktorom zamestn\u00e1vate\u013e zadr\u017eiava va\u0161u da\u0148 zo mzdy a odv\u00e1dza ju da\u0148ov\u00fdm \u00faradom namiesto v\u00e1s.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Margin\u00e1lna da\u0148ov\u00e1 sadzba v Nemecku znamen\u00e1 percento posledn\u00e9ho eura, ktor\u00e9 zarob\u00edte, ktor\u00e9 m\u00f4\u017ee by\u0165 zdanen\u00e9, \u010do, ako u\u017e bolo spomenut\u00e9, bude z\u00e1visie\u0165 od v\u00e1\u0161ho pr\u00edjmu a typu dane.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pod\u013ea \u00fadajov z roku 2024 s\u00fa nemeck\u00e9 da\u0148ov\u00e9 p\u00e1sma pre da\u0148 z pr\u00edjmu nasledovn\u00e9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u017diadna da\u0148, ak zarob\u00edte do 11 604 EUR ro\u010dne.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Progres\u00edvna sadzba je od: 11 605 EUR do 66 760 EUR, ktor\u00e1 sa pohybuje od 14 % do 42 %<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u010eal\u0161ie p\u00e1smo je od 66 761 EUR do 277 825 EUR, kde je margin\u00e1lna da\u0148ov\u00e1 sadzba 42 %<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nad 277 826 EUR je nemeck\u00e1 sadzba dane z pr\u00edjmu 45 %<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Rozsah zdanite\u013en\u00e9ho pr\u00edjmu pre jednotlivcov (EUR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rozsah zdanite\u013en\u00e9ho pr\u00edjmu pre man\u017eelsk\u00e9 p\u00e1ry (EUR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 sadzba<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">0 \u2013 11 604<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0 \u2013 23 208<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0 %<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11 604 \u2013 66 760<\/span><\/td>\n<td><span style=\"font-weight: 400;\">23 208 \u2013 133 520<\/span><\/td>\n<td><span style=\"font-weight: 400;\">14 % \u2013 42 %<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">66 760 \u2013 277 825<\/span><\/td>\n<td><span style=\"font-weight: 400;\">133 520 \u2013 555 650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42 %<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&gt;277 825<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt;555 650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">45 %<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Okrem toho m\u00e1te aj in\u00e9 povinn\u00e9 pr\u00edspevky a dane, ktor\u00fdm m\u00f4\u017eete podlieha\u0165, ako s\u00fa pr\u00edspevky na soci\u00e1lne zabezpe\u010denie, solid\u00e1rny pr\u00edplatok a tak \u010falej, ale o t\u00fdch si povieme nesk\u00f4r.<\/span><\/p>\n<h2>Nemeck\u00fd da\u0148ov\u00fd syst\u00e9m: Da\u0148ov\u00e9 triedy<\/h2>\n<p><span style=\"font-weight: 400;\">Existuje celkovo \u0161es\u0165 Steuerklassen (da\u0148ov\u00fdch tried) a t\u00e1, do ktorej spadnete, ur\u010d\u00ed da\u0148ov\u00fa sadzbu, ktor\u00fa budete musie\u0165 zaplati\u0165.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trieda I: Slobodn\u00fd\/\u00e1\/registrovan\u00e9 partnerstvo\/vdovec\/vdova\/rozveden\u00fd\/\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trieda II: Slobodn\u00fd\/\u00e1, ale m\u00e1 n\u00e1rok na pr\u00edspevky pre osamel\u00e9ho rodi\u010da<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trieda III: \u017denat\u00fd\/vydat\u00e1 s partnerom, ktor\u00fd nezarob\u00ed mzdu alebo m\u00e1 klasifik\u00e1ciu da\u0148ovej kateg\u00f3rie\/ned\u00e1vno zomrel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trieda IV: \u017denat\u00fd\/vydat\u00e1 a \u017eij\u00fa spolu s oboma partnermi, ktor\u00ed b\u00fdvaj\u00fa a zar\u00e1baj\u00fa v Nemecku<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trieda V: \u017denat\u00fd\/vydat\u00e1, pri\u010dom jeden z partnerov je klasifikovan\u00fd v triede III.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trieda VI: Jednotlivci, ktor\u00ed zar\u00e1baj\u00fa viac ako jednu mzdu od jedn\u00e9ho alebo viacer\u00fdch zamestn\u00e1vate\u013eov<\/span><\/li>\n<\/ul>\n<h2>Da\u0148ov\u00fd syst\u00e9m v Nemecku: Da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo a platenie dan\u00ed<\/h2>\n<p><span style=\"font-weight: 400;\">Ka\u017ed\u00fd jednotlivec, ktor\u00fd b\u00fdva a pracuje v Nemecku, dostane Steueridentifikationsnummer (da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo), aby bol \u013eahko identifikovate\u013en\u00fd v nemeckom da\u0148ovom syst\u00e9me.<\/span><\/p>\n<p><picture><source srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-1024x720.jpg.webp 1024w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-300x211.jpg.webp 300w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-768x540.jpg.webp 768w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-1536x1079.jpg.webp 1536w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-635x446.jpg.webp 635w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava.jpg.webp 1652w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-large wp-image-1244570 webpexpress-processed\" src=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-1024x720.jpg\" alt=\"Tlacivo Na Bielom Papieri Kava\" width=\"1024\" height=\"720\" srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-1024x720.jpg 1024w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-300x211.jpg 300w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-768x540.jpg 768w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-1536x1079.jpg 1536w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava-635x446.jpg 635w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/tlacivo-na-bielom-papieri-kava.jpg 1652w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">Zdroj: Unsplash<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ide o 11-miestne identifika\u010dn\u00e9 \u010d\u00edslo, ktor\u00e9 je nevyhnutn\u00e9 pre spracovanie dane z pr\u00edjmu. Malo by sa objavi\u0165 na v\u0161etk\u00fdch priznaniach, komunik\u00e1ci\u00e1ch a \u017eiadostiach, ktor\u00e9 predklad\u00e1te da\u0148ov\u00fdm \u00faradom v krajine. Dobrou spr\u00e1vou je, \u017ee nemus\u00edte \u017eiada\u0165 samostatne o da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo po pres\u0165ahovan\u00ed sa do Nemecka. ID dostanete automaticky po\u0161tou po nieko\u013ek\u00fdch t\u00fd\u017ed\u0148och od registr\u00e1cie va\u0161ej novej adresy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ak m\u00e1te probl\u00e9my s n\u00e1jden\u00edm svojho da\u0148ov\u00e9ho ID, m\u00f4\u017eete si ho \u013eahko skontrolova\u0165 na troch dokumentoch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V Einkommensteuerbescheid alebo vymeran\u00ed dane z pr\u00edjmu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vo Finanzamt, \u010do je list, ktor\u00fd ste dostali z da\u0148ov\u00e9ho \u00faradu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Na Lohnsteuerbescheinigung, \u010do je v\u00e1\u0161 certifik\u00e1t o dani zo mzdy<\/span><\/li>\n<\/ul>\n<h2>Da\u0148 z pr\u00edjmu v Nemecku: Ako funguje automatick\u00e9 odpo\u010d\u00edtanie<\/h2>\n<p><span style=\"font-weight: 400;\">Ako u\u017e bolo spomenut\u00e9, nemus\u00edte sa pr\u00edli\u0161 ob\u00e1va\u0165 dan\u00ed v Nemecku, najm\u00e4 dane z pr\u00edjmu, preto\u017ee t\u00e1 bude automaticky odpo\u010d\u00edtan\u00e1 z va\u0161ej hrubej mzdy a preveden\u00e1 na da\u0148ov\u00fd \u00farad. Va\u0161e zdravotn\u00e9 poistenie, d\u00f4chodkov\u00e9 poistenie, poistenie v nezamestnanosti a o\u0161etrovate\u013esk\u00e1 starostlivos\u0165 sa tie\u017e odpo\u010d\u00edtaj\u00fa rovnak\u00fdm sp\u00f4sobom a preved\u00fa va\u0161\u00edm zamestn\u00e1vate\u013eom. Vy plat\u00edte svoje pr\u00edspevky na soci\u00e1lne zabezpe\u010denie, zatia\u013e \u010do v\u00e1\u0161 d\u00f4chodok a in\u00e9 poistenia s\u00fa zdie\u013ean\u00e9 medzi vami a va\u0161\u00edm zamestn\u00e1vate\u013eom.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u0161eobecne povedan\u00e9, v\u00e1\u0161 zamestn\u00e1vate\u013e pokr\u00fdva takmer polovicu sumy dane, zatia\u013e \u010do pribli\u017ene 22 % v\u00e1\u0161ho vlastn\u00e9ho pr\u00edjmu kon\u010d\u00ed v soci\u00e1lnych pr\u00edspevkoch.<\/span><\/p>\n<h2>Ko\u013eko dane z pr\u00edjmu v Nemecku mus\u00ed \u010dlovek zaplati\u0165: Priznania a da\u0148ov\u00e9 priznania<\/h2>\n<p><span style=\"font-weight: 400;\">Ak m\u00e1te viacero zdrojov pr\u00edjmu, m\u00e1te v\u00fdznamn\u00e9 odpo\u010dty, m\u00f4\u017eete tie\u017e poda\u0165 ro\u010dn\u00e9 da\u0148ov\u00e9 priznanie na zos\u00faladenie da\u0148ovej povinnosti. Da\u0148ov\u00fd rok v krajine nasleduje kalend\u00e1rny rok. Zvy\u010dajne je va\u0161a lehota na podanie priznania 1. j\u00fala nasleduj\u00faceho roka, ale v niektor\u00fdch pr\u00edpadoch m\u00f4\u017ee by\u0165 pred\u013a\u017een\u00e1 do 31. Decembra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Da\u0148 z pr\u00edjmu v Nemecku pre cudzincov je jednoduch\u00fd proces, ktor\u00fd zah\u0155\u0148a deklarovanie v\u0161etk\u00fdch va\u0161ich zdrojov pr\u00edjmu, kde je mo\u017en\u00e9 uplatni\u0165 odpo\u010dty, a deklarovanie v\u0161etk\u00fdch kreditov, ktor\u00e9 zabezpe\u010dia, \u017ee ste zaplatili potrebn\u00fa sumu dan\u00ed v danom roku. Po predlo\u017een\u00ed priznania da\u0148ov\u00fd \u00farad skontroluje, \u010di m\u00e1te nejak\u00e9 preplatky, ktor\u00e9 m\u00f4\u017eu by\u0165 vr\u00e1ten\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pam\u00e4tajte, \u017ee t\u00ed pracovn\u00edci, ktor\u00ed s\u00fa zdanen\u00ed a zamestnan\u00ed pri zdroji, nie s\u00fa povinn\u00ed pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie, iba za \u0161pecifick\u00fdch okolnost\u00ed, napr\u00edklad ak zmenili pr\u00e1cu po\u010das roka alebo zarobili dodato\u010dn\u00e9 peniaze zo samostatnej z\u00e1robkovej \u010dinnosti.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00f4\u017eete tie\u017e poda\u0165 da\u0148ov\u00e9 priznanie online pomocou \u0161ifrovan\u00e9ho n\u00e1stroja ELSTER (\u010do je skratka pre Elektronische Steuererkl\u00e4rung). Alternat\u00edvne m\u00f4\u017eete tie\u017e poda\u0165 svoje priznanie k dani z pr\u00edjmu pomocou tradi\u010dn\u00fdch formul\u00e1rov z da\u0148ov\u00e9ho \u00faradu, alebo si stiahnu\u0165 dokumenty online a vytla\u010di\u0165 ich.<\/span><\/p>\n<h2>Vyslan\u00ed zamestnanci vs. da\u0148 v Nemecku<\/h2>\n<p><span style=\"font-weight: 400;\">Hoci je to nepravdepodobn\u00e9, ak pracujete ako <\/span><a href=\"https:\/\/www.personio.com\/hr-lexicon\/secondment-meaning\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">vyslan\u00fd zamestnanec<\/span><\/a><span style=\"font-weight: 400;\">, budete na\u010falej pracova\u0165 pre t\u00fa ist\u00fa spolo\u010dnos\u0165, pri\u010dom zostanete na v\u00fdplatnej listine svojej domovskej krajiny, \u010do znamen\u00e1, \u017ee budete na\u010falej plati\u0165 dane doma a nebudete musie\u0165 plati\u0165 da\u0148 z pr\u00edjmu v Nemecku. Ak je to tak, nebudete tie\u017e povinn\u00ed plati\u0165 pr\u00edspevky na soci\u00e1lne zabezpe\u010denie a pravidlo sa zvy\u010dajne vz\u0165ahuje na dva roky, ale m\u00f4\u017ee by\u0165 pred\u013a\u017een\u00e9 na celkovo p\u00e4\u0165 rokov.<\/span><\/p>\n<h2>Da\u0148 v Nemecku: In\u00e9 pr\u00edspevky<\/h2>\n<p><picture><source srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-1024x684.jpg.webp 1024w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-300x200.jpg.webp 300w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-768x513.jpg.webp 768w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-668x446.jpg.webp 668w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole.jpg.webp 1469w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img decoding=\"async\" class=\"alignnone size-large wp-image-1244571 webpexpress-processed\" src=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-1024x684.jpg\" alt=\"Muz Pouziva Laptop Na Bielom Drevenom Stole\" width=\"1024\" height=\"684\" srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-1024x684.jpg 1024w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-300x200.jpg 300w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-768x513.jpg 768w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole-668x446.jpg 668w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/11\/muz-pouziva-laptop-na-bielom-drevenom-stole.jpg 1469w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">Zdroj: Unsplash<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Okrem nemeckej dane z pr\u00edjmu a povinnost\u00ed soci\u00e1lneho zabezpe\u010denia m\u00f4\u017eete podlieha\u0165 aj in\u00fdm typom zdanenia. Aj ke\u010f nie, mali by ste o nich vedie\u0165.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Cirkevn\u00e1 da\u0148 (Kirchensteuer)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ako registrovan\u00ed kres\u0165ania alebo \u010dlenovia \u017eidovskej obce, ke\u010f hovor\u00edme o dani v Nemecku, budete tie\u017e pravdepodobne musie\u0165 plati\u0165 cirkevn\u00fa da\u0148, ktor\u00e1 sa odpo\u010d\u00edta priamo z va\u0161ej mzdy, podobne ako da\u0148 z pr\u00edjmu. Da\u0148ov\u00e1 sadzba v Nemecku pre Kirchensteur je sadzba 8 \u2013 9 % z v\u00e1\u0161ho pr\u00edjmu a zabezpe\u010duje, \u017ee n\u00e1bo\u017eensk\u00e9 in\u0161tit\u00facie dost\u00e1vaj\u00fa priame financovanie od svojich \u010dlenov.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148 solidarity (Solidarit\u00e4tszuschlag)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Zaveden\u00e1 v roku 1991 na investovanie a obnovu v\u00fdchodn\u00e9ho Nemecka po zjednoten\u00ed, teraz pom\u00e1ha financova\u0165 prebiehaj\u00face v\u00fddavky v celom Nemecku. Pred \u0161tyrmi rokmi bola zru\u0161en\u00e1 pre v\u00e4\u010d\u0161inu pracuj\u00facich da\u0148ovn\u00edkov (s limitom oslobodenia, ktor\u00fd je ro\u010dn\u00fd zdanite\u013en\u00fd pr\u00edjem okolo 73 000 EUR pre jednotlivcov a pribli\u017ene 151 000 EUR pre man\u017eelsk\u00e9 p\u00e1ry), st\u00e1le ju plat\u00ed okolo 10 % najvy\u0161\u0161ie zar\u00e1baj\u00facich profesion\u00e1lov v krajine.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">DPH (Mehrwersteuer)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">DPH alebo da\u0148 z pridanej hodnoty v Nemecku sa prid\u00e1va ku ka\u017edej nepodstatnej slu\u017ebe a polo\u017eke v krajine, so \u0161tandardnou da\u0148ovou sadzbou 19 %, pri\u010dom niektor\u00e9 polo\u017eky (ako kvety a knihy) maj\u00fa zn\u00ed\u017een\u00fa da\u0148ov\u00fa sadzbu 7 %.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Poplatok za TV a r\u00e1dio (Rundfunkbeitrag)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Licen\u010dn\u00e9 poplatky za da\u0148 z TV a r\u00e1dia s\u00fa tie\u017e povinn\u00e9 v Nemecku, stoja len 18,36 EUR za dom\u00e1cnos\u0165, platia sa mesa\u010dne. Expatrioti s\u00fa zvy\u010dajne informovan\u00ed po registr\u00e1cii v Nemecku o platbe prostredn\u00edctvom pr\u00edspevkovej slu\u017eby.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148 z predaja nehnute\u013enost\u00ed (Grunderwerbsteuer)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Da\u0148 z nehnute\u013enost\u00ed mus\u00edte zaplati\u0165 iba vtedy, ak kupujete nehnute\u013enos\u0165 v Nemecku. Plat\u00ed sa len raz, ak odborn\u00edci ocenia nehnute\u013enos\u0165 vy\u0161\u0161ie ako 2 500 EUR, pri\u010dom typick\u00e9 da\u0148ov\u00e9 p\u00e1sma sa pohybuj\u00fa medzi 3,5 % a\u017e 6,5 % z celkov\u00fdch n\u00e1kladov na nehnute\u013enosti.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148 zo psa (Hundesteuer)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Da\u0148 zo psa<\/span><span style=\"font-weight: 400;\"> sa plat\u00ed po psoch v Nemecku, po registr\u00e1cii v\u00e1\u0161ho dom\u00e1ceho mazn\u00e1\u010dika na da\u0148ovom \u00farade. V\u00fd\u0161ka tohto poplatku sa pohybuje od 90 EUR do 200 EUR ro\u010dne, ale v pr\u00edpade nebezpe\u010dn\u00fdch plemien m\u00f4\u017ee by\u0165 podstatne vy\u0161\u0161ia. Dr\u017eanie druh\u00e9ho psa bude ma\u0165 zvy\u010dajne vy\u0161\u0161iu cenu dane, typicky na odradenie ob\u010danov od toho, aby mali pr\u00edli\u0161 ve\u013ea dom\u00e1cich mil\u00e1\u010dikov. Na druhej strane, slu\u017eobn\u00e9 zvierat\u00e1 m\u00f4\u017eu by\u0165 od tejto dane osloboden\u00e9.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148 z motorov\u00fdch vozidiel (Kraftfahrzeugsteuer)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Toto je zodpovednos\u0165, ktor\u00fa plat\u00edte za svoje vlastn\u00e9 auto, pri\u010dom suma pe\u0148az\u00ed, ktor\u00fa mus\u00edte zaplati\u0165, z\u00e1vis\u00ed od nieko\u013ek\u00fdch faktorov, ako je zna\u010dka auta, model, ve\u013ekos\u0165 motora a typ paliva (napr\u00edklad aut\u00e1 poh\u00e1\u0148an\u00e9 naftou maj\u00fa vy\u0161\u0161iu da\u0148ov\u00fa sadzbu). Ak bolo auto prv\u00fdkr\u00e1t zaregistrovan\u00e9 pred rokom 2009, da\u0148 sa vypo\u010d\u00edta na z\u00e1klade emisnej triedy auta.<\/span><\/p>\n<h2>Man\u00e9vrovanie s nemeck\u00fdmi da\u0148ov\u00fdmi politikami<\/h2>\n<p><span style=\"font-weight: 400;\">Hoci je da\u0148ov\u00fd syst\u00e9m v Nemecku rovnako zlo\u017eit\u00fd ako vo v\u00e4\u010d\u0161ine eur\u00f3pskych kraj\u00edn, nemalo by v\u00e1s to odradi\u0165 od h\u013eadania pr\u00e1ce tu. Rovnako ako vo zvy\u0161ku E\u00da, najd\u00f4le\u017eitej\u0161ie dane sa zvy\u010dajne odpo\u010d\u00edtaj\u00fa priamo z va\u0161ich platieb, \u010do znamen\u00e1, \u017ee sa o ne zriedka budete musie\u0165 priamo stara\u0165.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ak m\u00e1te ak\u00e9ko\u013evek pochybnosti, m\u00f4\u017eete v\u017edy pou\u017ei\u0165 relevantn\u00e9 <\/span><a href=\"https:\/\/relocate.me\/taxes\/calculator\/germany\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">da\u0148ov\u00e9 kalkula\u010dky<\/span><\/a><span style=\"font-weight: 400;\"> a obr\u00e1ti\u0165 sa na da\u0148ov\u00fdch odborn\u00edkov vo va\u0161ej miestnej kancel\u00e1rii, aby ste sa dozvedeli viac.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A ak uva\u017eujete o pres\u0165ahovan\u00ed sa do krajiny, aby ste si na\u0161li pr\u00e1cu, m\u00f4\u017eete v\u017edy presk\u00fama\u0165 na\u0161e aktu\u00e1lne <\/span><a href=\"https:\/\/robin.jobs\/sk\/ponuka-prace-v-zahranici\/ponuka-praca-nemecku\"><span style=\"font-weight: 400;\">pracovn\u00e9 ponuky v Nemecku<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148 z pr\u00edjmu v Nemecku pre cudzincov sa m\u00f4\u017ee zda\u0165 trochu ohromuj\u00faca a komplikovan\u00e1, najm\u00e4 ak sa prv\u00fdkr\u00e1t u\u010d\u00edte o zlo\u017eitostiach da\u0148ov\u00e9ho syst\u00e9mu novej krajiny. Predt\u00fdm, ako za\u010dnete pracova\u0165 v Nemecku, nie je zl\u00fd n\u00e1pad obozn\u00e1mi\u0165 sa aspo\u0148 so z\u00e1kladmi fungovania syst\u00e9mu a s t\u00fdm, ak\u00e9 kroky budete musie\u0165 podnikn\u00fa\u0165, aby ste tieto pravidl\u00e1 dodr\u017eali&#8230;.<\/p>\n","protected":false},"author":38,"featured_media":1244572,"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-1244569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-praca","work-category-praca-v-nemecku"],"acf":[],"_links":{"self":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1244569","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\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/comments?post=1244569"}],"version-history":[{"count":2,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1244569\/revisions"}],"predecessor-version":[{"id":1247395,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1244569\/revisions\/1247395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/media\/1244572"}],"wp:attachment":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/media?parent=1244569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/categories?post=1244569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/tags?post=1244569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}