{"id":1246675,"date":"2025-12-08T09:41:02","date_gmt":"2025-12-08T06:41:02","guid":{"rendered":"https:\/\/robin.jobs\/sk\/?p=1246675"},"modified":"2026-01-06T01:35:49","modified_gmt":"2026-01-05T22:35:49","slug":"nemecke-danove-priznanie","status":"publish","type":"post","link":"https:\/\/robin.jobs\/sk\/praca-v-nemecku\/nemecke-danove-priznanie","title":{"rendered":"V\u0161etko, \u010do potrebujete vedie\u0165: Ro\u010dn\u00e9 nemeck\u00e9 da\u0148ov\u00e9 priznanie (Einkommensteuererkl\u00e4rung)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">V\u00e4\u010d\u0161ina da\u0148ov\u00fdch poplatn\u00edkov v Nemecku m\u00e1 pr\u00e1vo poda\u0165 formul\u00e1re da\u0148ov\u00e9ho priznania k dani z pr\u00edjmu (Einkommensteuererkl\u00e4rung), \u010di u\u017e s\u00fa to skuto\u010dn\u00ed nemeck\u00ed ob\u010dania alebo expati. Ke\u010f to rob\u00edte prv\u00fdkr\u00e1t, je norm\u00e1lne, \u017ee si nie ste ist\u00ed procesom a m\u00e1te ve\u013ea pochybnost\u00ed a ot\u00e1zok.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Byrokracia m\u00f4\u017ee by\u0165 ve\u013ekou boles\u0165ou hlavy, a preto je tento \u010dl\u00e1nok venovan\u00fd da\u0148ov\u00e9mu priznaniu v Nemecku, od vyplnenia a\u017e po podanie.<\/span><\/p>\n<h2>\u010co je da\u0148ov\u00e9 priznanie?<\/h2>\n<p><span style=\"font-weight: 400;\">Stru\u010dne povedan\u00e9, da\u0148ov\u00e9 priznanie je formul\u00e1r, ktor\u00fd vypln\u00edte a po\u0161lete vl\u00e1de, aby ste nahl\u00e1sili svoj pr\u00edjem, v\u00fddavky a dane, ktor\u00e9 ste zaplatili. Pom\u00e1ha da\u0148ov\u00e9mu \u00faradu ur\u010di\u0165, \u010di \u0161t\u00e1tu dlhujete peniaze, alebo dostanete vr\u00e1tenie pe\u0148az\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V Nemecku funguje podanie da\u0148ov\u00e9ho priznania rovnako. Pod\u00e1te dokument a skontrolujete, \u010di ste zaplatili spr\u00e1vnu sumu dane za predch\u00e1dzaj\u00faci finan\u010dn\u00fd rok. Budete radi, ak zist\u00edte, \u017ee v\u00e4\u010d\u0161inou zaplat\u00edte viac dan\u00ed, \u010do v\u00e1s opr\u00e1v\u0148uje na vr\u00e1tenie pe\u0148az\u00ed. \u0160tatistick\u00e9 \u00fadaje nazna\u010duj\u00fa, \u017ee pribli\u017ene 88 % (presnej\u0161ie 12,7 mili\u00f3na z 14,4 mili\u00f3na) dostalo v roku <\/span><a href=\"https:\/\/taxfix.de\/en\/voluntary-tax-return\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019 v Nemecku<\/span><\/a><span style=\"font-weight: 400;\"> vr\u00e1tenie dan\u00ed. V priemere bola vr\u00e1ten\u00e1 suma 1 095 \u20ac.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tieto formul\u00e1re zvy\u010dajne vypln\u00edte bu\u010f ru\u010dne, alebo online, pre <\/span><a href=\"https:\/\/www.bzst.de\/EN\/Home\/home_node.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Feder\u00e1lny centr\u00e1lny da\u0148ov\u00fd \u00farad<\/span><\/a><span style=\"font-weight: 400;\"> (Bundeszentralamt f\u00fcr Steuern alebo BZSt). Ako u\u017e bolo spomenut\u00e9, \u00fa\u010delom priznania je pom\u00f4c\u0165 da\u0148ov\u00e9mu \u00faradu vyrovna\u0165 sumu dane z pr\u00edjmu, ktor\u00fa ste zaplatili po\u010das roka, s in\u00fdmi finan\u010dn\u00fdmi aspektmi. Tie zah\u0155\u0148aj\u00fa:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dodato\u010dn\u00e9 zdroje pr\u00edjmu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u00edjem v\u00e1\u0161ho partnera<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 odpo\u010dty, pr\u00edspevky na poistenie, charitat\u00edvne dary a in\u00e9 v\u00fddavky.<\/span><\/li>\n<\/ul>\n<h2>Kto mus\u00ed poda\u0165 nemeck\u00e9 da\u0148ov\u00e9 priznanie?<\/h2>\n<p><span style=\"font-weight: 400;\">Aj ke\u010f ve\u013ea \u013eud\u00ed, ktor\u00ed zar\u00e1baj\u00fa mzdu v krajine, pod\u00e1va da\u0148ov\u00e9 priznanie v n\u00e1deji na vr\u00e1tenie pe\u0148az\u00ed, vo v\u00e4\u010d\u0161ine pr\u00edpadov zamestnanci platiaci da\u0148 zo mzdy nie s\u00fa zo z\u00e1kona povinn\u00ed pod\u00e1va\u0165 nemeck\u00e9 da\u0148ov\u00e9 priznanie k dani z pr\u00edjmu. Nasleduj\u00face kateg\u00f3rie s\u00fa v\u0161ak povinn\u00e9 poda\u0165 tieto vyhl\u00e1senia:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Samostatne z\u00e1robkovo \u010dinn\u00e9 osoby (majitelia firiem alebo freelanceri)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dania, ktor\u00ed dost\u00e1vaj\u00fa pr\u00edjem zo zahrani\u010dia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dania s viacer\u00fdmi zdrojmi pr\u00edjmu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Man\u017eelia, ktor\u00ed s\u00fa v da\u0148ov\u00fdch triedach tri alebo p\u00e4\u0165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dania, ktor\u00ed dostali mimoriadne sumy pr\u00edjmu, ako s\u00fa odstupn\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rozveden\u00ed ob\u010dania, ktor\u00fdch b\u00fdval\u00ed partneri zostali v tom istom roku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ob\u010dania, ktor\u00ed chc\u00fa po\u017eiada\u0165 o da\u0148ov\u00e9 odpo\u010dty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u013dudia, ktor\u00ed dostali viac ako 410 eur v soci\u00e1lnych d\u00e1vkach, ako je nezamestnanos\u0165, matersk\u00e1 dovolenka, pr\u00e1ceneschopnos\u0165 a pr\u00eddavky na deti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ke\u010f v\u00e1s da\u0148ov\u00fd \u00farad po\u017eiada o podanie priznania<\/span><\/li>\n<\/ul>\n<h2>Nevyhnutn\u00e9 kroky na podanie nemeck\u00e9ho da\u0148ov\u00e9ho priznania<\/h2>\n<p><span style=\"font-weight: 400;\">Ke\u010f m\u00e1te jednoduch\u00fa finan\u010dn\u00fa situ\u00e1ciu, \u010do znamen\u00e1, \u017ee ste zamestnanec s mzdou a m\u00e1te len nieko\u013eko odpo\u010dtov, ktor\u00e9 treba deklarova\u0165 (z\u00e1konn\u00e9 pr\u00edspevky na poistenie a v\u00fddavky s\u00favisiace s pr\u00e1cou), podanie da\u0148ov\u00e9ho priznania v Nemecku je pomerne jednoduch\u00e9. Napriek tomu budete musie\u0165 pochopi\u0165 z\u00e1klady nem\u010diny (alebo po\u017eiada\u0165 priate\u013ea o pomoc alebo sa obr\u00e1ti\u0165 na profesion\u00e1lnu da\u0148ov\u00fa asistenciu) a ma\u0165 po ruke v\u0161etky potrebn\u00e9 inform\u00e1cie a podporn\u00fa dokument\u00e1ciu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pre jednoduchos\u0165 m\u00f4\u017eete tie\u017e pou\u017ei\u0165 <\/span><span style=\"font-weight: 400;\">online n\u00e1stroje<\/span><span style=\"font-weight: 400;\"> na r\u00fdchle vyplnenie formul\u00e1ra. Odpor\u00fa\u010dame v\u0161ak pou\u017ei\u0165 pomoc da\u0148ov\u00e9ho poradcu, ak \u010del\u00edte zlo\u017eitej\u0161iemu pr\u00edpadu, \u010do znamen\u00e1, \u017ee m\u00e1te viacero zdrojov pr\u00edjmu alebo dedi\u010dstva, alebo si spravujete vlastn\u00e9 zdravotn\u00e9 poistenie.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Online da\u0148ov\u00e9 priznanie v Nemecku: Pou\u017eitie ELSTER<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Aj ke\u010f si m\u00f4\u017eete stiahnu\u0165 ka\u017ed\u00fd potrebn\u00fd dokument, ru\u010dne ho vyplni\u0165 a posla\u0165 na Finanzamt (miestny da\u0148ov\u00fd \u00farad). Pou\u017eitie <\/span><span style=\"font-weight: 400;\">ELSTER<\/span><span style=\"font-weight: 400;\"> (vyhraden\u00fd e-port\u00e1l) v\u0161ak veci ove\u013ea zjednodu\u0161uje.<\/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\/12\/online-danova-sluzba-elster-1024x512.png.webp 1024w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-300x150.png.webp 300w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-768x384.png.webp 768w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-1536x768.png.webp 1536w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-860x430.png.webp 860w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/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-1246678 webpexpress-processed\" src=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-1024x512.png\" alt=\"Online Danova Sluzba Elster\" width=\"1024\" height=\"512\" srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-1024x512.png 1024w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-300x150.png 300w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-768x384.png 768w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-1536x768.png 1536w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster-860x430.png 860w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/online-danova-sluzba-elster.png 1871w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">\u0160altinis: <\/span><span style=\"font-weight: 400;\">Elster.de<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rozhranie port\u00e1lu je pomerne d\u00f4kladn\u00e9 a intuit\u00edvne. Je k dispoz\u00edcii aj v angli\u010dtine, tak\u017ee m\u00f4\u017eete prech\u00e1dza\u0165 ka\u017ed\u00fdm byrokratick\u00fdm krokom s v\u00e4\u010d\u0161ou d\u00f4verou a \u013eahkos\u0165ou.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Ako po\u017eiada\u0165 o da\u0148ov\u00e9 priznanie v Nemecku: Nevyhnutn\u00e9 inform\u00e1cie<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Aby ste \u010do najlep\u0161ie vyu\u017eili proces da\u0148ov\u00e9ho priznania, je najlep\u0161ie ma\u0165 pripraven\u00e9 z\u00e1kladn\u00e9 veci vopred. V\u00e4\u010d\u0161inou budete potrebova\u0165 len nasleduj\u00face na vyplnenie formul\u00e1rov:<\/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\u00e9 \u010d\u00edslo (ak ho m\u00e1te)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Podrobnosti o miestnom da\u0148ovom \u00farade<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IBAN v\u00e1\u0161ho nemeck\u00e9ho bankov\u00e9ho \u00fa\u010dtu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e1\u0161 Lohnsteuerbescheinigung, alebo vyhl\u00e1senie o dani zo zamestnania, ktor\u00e9 zvy\u010dajne automaticky vyd\u00e1va v\u00e1\u0161 zamestn\u00e1vate\u013e na konci finan\u010dn\u00e9ho roka.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doklad o platb\u00e1ch, ako s\u00fa potvrdenia o va\u0161ich da\u0148ov\u00fdch odpo\u010dtoch (ak s\u00fa relevantn\u00e9)<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Formul\u00e1re, ktor\u00e9 potrebujete<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bez oh\u013eadu na finan\u010dn\u00fa situ\u00e1ciu, ka\u017ed\u00fd, kto pod\u00e1va da\u0148ov\u00e9 priznanie v Nemecku, bude musie\u0165 vyplni\u0165 Mantelbogen alebo Hauptvordruck (v\u0161eobecn\u00fd da\u0148ov\u00fd formul\u00e1r). V z\u00e1vislosti od typu v\u00e1\u0161ho pr\u00edjmu mo\u017eno budete musie\u0165 vyplni\u0165 aj dodato\u010dn\u00e9 da\u0148ov\u00e9 formul\u00e1re, alebo Anlagen.<\/span><\/p>\n<h4><b>V\u0161eobecn\u00e9 da\u0148ov\u00e9 formul\u00e1re<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">V Nemecku existuj\u00fa tri r\u00f4zne v\u0161eobecn\u00e9 da\u0148ov\u00e9 formul\u00e1re a ten, ktor\u00fd pod\u00e1te, z\u00e1vis\u00ed od va\u0161ej konkr\u00e9tnej finan\u010dnej situ\u00e1cie.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ak dost\u00e1vate pr\u00edjem od nemeck\u00e9ho zamestn\u00e1vate\u013ea, dost\u00e1vate platby soci\u00e1lnych d\u00e1vok a z\u00e1konn\u00fd d\u00f4chodok, potom by ste mali vyplni\u0165 Vereinfachte Einkommensteuererkl\u00e4rung f\u00fcr Arbeitnehmer &#8211; Mantelbogen ESt 1V, alebo zjednodu\u0161en\u00fd da\u0148ov\u00fd formul\u00e1r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Einkommensteuererkl\u00e4rung f\u00fcr unbeschr\u00e4nkt steuerpflichtige Personen &#8211; Mantelbogen ESt 1A je \u010fal\u0161\u00ed formul\u00e1r pre da\u0148ov\u00e9 priznanie pre osoby s neobmedzenou da\u0148ovou povinnos\u0165ou. Mali by ste vyplni\u0165 a poda\u0165 tento formul\u00e1r, ak m\u00e1te dodato\u010dn\u00e9 zdroje pr\u00edjmu, alebo dost\u00e1vate zisky nad 801 eur (1 602, ak ste man\u017eelia), plat\u00edte v\u00fd\u017eivn\u00e9, alebo chcete deklarova\u0165 dodato\u010dn\u00e9 odpo\u010dty, ktor\u00e9 zjednodu\u0161en\u00e9 da\u0148ov\u00e9 priznanie nepokr\u00fdva.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nakoniec, formul\u00e1r s obmedzenou da\u0148ovou povinnos\u0165ou alebo Einkommensteuererkl\u00e4rung f\u00fcr beschr\u00e4nkt steuerpflichtige Personen &#8211; Mantelbogen Est 1C by mal by\u0165 vyplnen\u00fd, ak str\u00e1vite 185 dn\u00ed z 365 dn\u00ed mimo nemeck\u00fdch hran\u00edc.<\/span><\/p>\n<h4><b>Anlagen alebo dodato\u010dn\u00e9 da\u0148ov\u00e9 formul\u00e1re<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Existuje nieko\u013eko z nich a budete musie\u0165 vyplni\u0165 samostatn\u00fd formul\u00e1r pre ka\u017ed\u00fd z v\u00fddavkov a pr\u00edjmov, ktor\u00e9 sa v\u00e1s t\u00fdkaj\u00fa.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>N\u00e1zov formul\u00e1ra<\/b><\/td>\n<td><b>Na deklarovanie<\/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\u00fd pr\u00edjem pre samostatne z\u00e1robkovo \u010dinn\u00e9 osoby<\/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\u00fd pr\u00edjem pre zamestnancov<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unterhalt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Platby z\u00e1visl\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;\">Pr\u00edspevky na <\/span><a href=\"https:\/\/www.bvi.de\/en\/about-funds\/savings-and-provision-for-retirement\/riester-pension\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">d\u00f4chodok Riester<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kind<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Z\u00e1visl\u00e9 deti (na uplatnenie pr\u00eddavkov na deti)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pr\u00edjem z podnikate\u013eskej \u010dinnosti<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Po\u013enohospod\u00e1rsky alebo lesn\u00edcky pr\u00edjem<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u201eIn\u00e9\u201c, ako je predaj majetku, \u0161kody, v\u00fd\u017eivn\u00e9, v\u00fd\u017eivn\u00e9 na die\u0165a alebo podobn\u00e9 zdroje pr\u00edjmu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pr\u00edjem, ktor\u00fd dost\u00e1vate zo samostatne z\u00e1robkovo \u010dinnej \u010dinnosti<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">U<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Platby v\u00fd\u017eivn\u00e9ho<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KAP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pr\u00edjem 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;\">Dodato\u010dn\u00fd pr\u00edjem, hrub\u00e9 ro\u010dn\u00e9 d\u00f4chodkov\u00e9 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;\">Pr\u00edjem z pren\u00e1jmu alebo l\u00edzingu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vorsorgeaufwand<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f4chodkov\u00e9, zdravotn\u00e9, opatrovate\u013esk\u00e9 poistenie a platby za nezamestnanos\u0165<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pr\u00edjem z platen\u00e9ho zamestnania; hrub\u00fd ro\u010dn\u00fd plat; da\u0148ov\u00e9 odpo\u010dty s\u00favisiace s pr\u00e1cou (t. j. v\u00fddavky alebo n\u00e1klady na doch\u00e1dzanie)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 triedy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nakoniec, na podanie da\u0148ov\u00e9ho priznania v Nemecku budete tie\u017e musie\u0165 vedie\u0165, v akej da\u0148ovej kateg\u00f3rii sa nach\u00e1dzate. Steuerklasse v\u00e1m pridel\u00ed Finanzamt, ke\u010f sa prv\u00fdkr\u00e1t zaregistrujete v krajine, a je to v\u00e4\u010d\u0161inou ur\u010den\u00e9 va\u0161\u00edm rodinn\u00fdm stavom. Va\u0161a da\u0148ov\u00e1 trieda bude zv\u00fdraznen\u00e1 na nieko\u013ek\u00fdch dokumentoch, ako je vyhl\u00e1senie o dani zo zamestnania alebo <\/span><a href=\"https:\/\/robin.jobs\/sk\/praca-v-nemecku\/porozumenie-nemeckej-vyplatnej-paske\"><span style=\"font-weight: 400;\">v\u00fdplatn\u00e1 p\u00e1ska<\/span><\/a><span style=\"font-weight: 400;\">, ktor\u00fa dostanete od svojich zamestn\u00e1vate\u013eov.<\/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\/12\/kalkulacka-pero-harik-papiera-1024x683.jpg.webp 1024w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-300x200.jpg.webp 300w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-768x512.jpg.webp 768w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-1536x1024.jpg.webp 1536w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-669x446.jpg.webp 669w, https:\/\/robin.jobs\/sk\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera.jpg.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img decoding=\"async\" class=\"alignnone size-large wp-image-1246677 webpexpress-processed\" src=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-1024x683.jpg\" alt=\"Kalkulacka Pero Harik Papiera\" width=\"1024\" height=\"683\" srcset=\"https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-1024x683.jpg 1024w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-300x200.jpg 300w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-768x512.jpg 768w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-1536x1024.jpg 1536w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera-669x446.jpg 669w, https:\/\/robin.jobs\/sk\/wp-content\/uploads\/sites\/12\/2025\/12\/kalkulacka-pero-harik-papiera.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">\u0160altinis: 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\u00fa zn\u00ed\u017ei\u0165 va\u0161u da\u0148ov\u00fa povinnos\u0165 a zv\u00fd\u0161i\u0165 \u0161ance na vr\u00e1tenie pe\u0148az\u00ed. M\u00f4\u017eete si uplatni\u0165 nieko\u013eko typov platieb, ktor\u00e9 m\u00f4\u017eu by\u0165 osloboden\u00e9 od dane, ak ich deklarujete vo svojom da\u0148ovom priznan\u00ed.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00fddavky na zamestnanie<\/b><span style=\"font-weight: 400;\">: Pracovn\u00edci v Nemecku maj\u00fa n\u00e1rok na <\/span><span style=\"font-weight: 400;\">1 230 \u20ac pr\u00edspevok<\/span><span style=\"font-weight: 400;\"> na obchodn\u00e9 odpo\u010dty. Ak preuk\u00e1\u017eete, \u017ee va\u0161e v\u00fddavky presahuj\u00fa t\u00fato sumu, v nieko\u013ek\u00fdch pr\u00edpadoch si ich m\u00f4\u017eete odpo\u010d\u00edta\u0165, ak v\u00e1m ich zamestn\u00e1vate\u013e nepreplatil.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odpo\u010dty pr\u00edspevkov na poistenie<\/b><span style=\"font-weight: 400;\">: M\u00f4\u017eete si tie\u017e odpo\u010d\u00edta\u0165 <\/span><span style=\"font-weight: 400;\">povinn\u00e9 pr\u00edspevky na poistenie<\/span><span style=\"font-weight: 400;\"> do \u0161pecifick\u00fdch limitov.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Osobn\u00e9 odpo\u010dty<\/b><span style=\"font-weight: 400;\">: S\u00fa to odpo\u010dty z n\u00e1kladov, ako s\u00fa platby v\u00fd\u017eivn\u00e9ho, charitat\u00edvne pr\u00edspevky, cirkevn\u00e1 da\u0148 a \u00faroky z hypot\u00e9ky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pr\u00eddavky na deti<\/b><span style=\"font-weight: 400;\">: \u013dudia s de\u0165mi maj\u00fa n\u00e1rok na d\u00e1vky a odpo\u010dty, ako s\u00fa vr\u00e1tenie pe\u0148az\u00ed za \u0161koln\u00e9 a n\u00e1klady na starostlivos\u0165 o deti.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Aj ke\u010f s\u00fa v\u0161etky tieto odpo\u010d\u00edtate\u013en\u00e9, mali by ste si by\u0165 vedom\u00ed, \u017ee ka\u017ed\u00e1 kateg\u00f3ria m\u00e1 pr\u00edsne pravidl\u00e1 a limity. Ak si nie ste ist\u00ed, \u010di m\u00e1te n\u00e1rok na vr\u00e1tenie pe\u0148az\u00ed, nev\u00e1hajte sa obr\u00e1ti\u0165 na da\u0148ov\u00e9ho poradcu, aby ste zn\u00ed\u017eili svoj da\u0148ov\u00fd \u00fa\u010det.<\/span><\/p>\n<h2>Finan\u010dn\u00fd rok a term\u00edny da\u0148ov\u00e9ho priznania v Nemecku<\/h2>\n<p><span style=\"font-weight: 400;\">Finan\u010dn\u00fd rok sa v Nemecku za\u010d\u00edna 1. janu\u00e1ra a trv\u00e1 do posledn\u00e9ho d\u0148a decembra. Majitelia firiem a in\u00ed profesion\u00e1li sa m\u00f4\u017eu rozhodn\u00fa\u0165 pre in\u00e9 d\u00e1tumy, aby sa zhodovali s ich obchodn\u00fdmi potrebami.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pre t\u00fdch, ktor\u00ed s\u00fa povinn\u00ed poda\u0165 priznanie, je term\u00edn podania ve\u013emi \u0161irok\u00fd, trv\u00e1 od prv\u00e9ho janu\u00e1ra do 31. j\u00fala nasleduj\u00faceho finan\u010dn\u00e9ho roka (31. j\u00fala 2026 pre finan\u010dn\u00fd rok 2025). Existuj\u00fa aj pred\u013a\u017eenia a v niektor\u00fdch pr\u00edpadoch sa v\u00e1\u0161 term\u00edn podania m\u00f4\u017ee presun\u00fa\u0165 na koniec nasleduj\u00faceho febru\u00e1ra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Po podan\u00ed priznania by ste mali dosta\u0165 Steuerbescheid, alebo da\u0148ov\u00e9 vymeranie od Finanzamt medzi dvoma a\u017e \u0161iestimi mesiacmi. Dokument v\u00e1m ozn\u00e1mi, \u010di m\u00f4\u017eete dosta\u0165 vr\u00e1tenie pe\u0148az\u00ed, alebo \u010di skuto\u010dne dlhujete da\u0148. Ak je to druh\u00fd pr\u00edpad, budete ma\u0165 asi \u0161tyri t\u00fd\u017edne na zaplatenie.<\/span><\/p>\n<h2>Z\u00e1vere\u010dn\u00e9 my\u0161lienky t\u00fdkaj\u00face sa nemeck\u00e9ho da\u0148ov\u00e9ho priznania<\/h2>\n<p><span style=\"font-weight: 400;\">V\u00e4\u010d\u0161ina manu\u00e1lnych pracovn\u00edkov, ktor\u00ed s\u00fa zamestnancami s mzdou, sa nemus\u00ed ob\u00e1va\u0165 pod\u00e1vania da\u0148ov\u00e9ho priznania. To v\u0161ak neznamen\u00e1, \u017ee by ste nemali by\u0165 obozn\u00e1men\u00ed so z\u00e1kladmi tohto procesu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Za\u010datie nov\u00e9ho \u017eivota v zahrani\u010d\u00ed m\u00f4\u017ee predstavova\u0165 mnoho pr\u00edle\u017eitost\u00ed a jednou z nich je mo\u017enos\u0165 sta\u0165 sa samostatne z\u00e1robkovo \u010dinnou osobou alebo vies\u0165 vlastn\u00fa firmu. V t\u00fdchto pr\u00edpadoch je podanie vlastn\u00e9ho da\u0148ov\u00e9ho priznania nevyhnutn\u00e9. Aj ke\u010f to m\u00f4\u017ee by\u0165 dlhodob\u00fd cie\u013e, je to mo\u017en\u00e1 realita, ak za\u010dnete h\u013eada\u0165 pr\u00e1cu u\u017e dnes. <\/span><a href=\"https:\/\/robin.jobs\/sk\/ponuka-prace-v-zahranici\/ponuka-praca-nemecku\"><span style=\"font-weight: 400;\">Prezrite si na\u0161e dostupn\u00e9 vo\u013en\u00e9 miesta<\/span><\/a><span style=\"font-weight: 400;\"> a pribl\u00ed\u017ete sa k realiz\u00e1cii svojich snov.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e4\u010d\u0161ina da\u0148ov\u00fdch poplatn\u00edkov v Nemecku m\u00e1 pr\u00e1vo poda\u0165 formul\u00e1re da\u0148ov\u00e9ho priznania k dani z pr\u00edjmu (Einkommensteuererkl\u00e4rung), \u010di u\u017e s\u00fa to skuto\u010dn\u00ed nemeck\u00ed ob\u010dania alebo expati. Ke\u010f to rob\u00edte prv\u00fdkr\u00e1t, je norm\u00e1lne, \u017ee si nie ste ist\u00ed procesom a m\u00e1te ve\u013ea pochybnost\u00ed a ot\u00e1zok. Byrokracia m\u00f4\u017ee by\u0165 ve\u013ekou boles\u0165ou hlavy, a preto je tento \u010dl\u00e1nok venovan\u00fd&#8230;<\/p>\n","protected":false},"author":38,"featured_media":1246676,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1228,1229],"tags":[],"class_list":["post-1246675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-praca","category-zivot","work-category-praca-v-nemecku"],"acf":[],"_links":{"self":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1246675","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=1246675"}],"version-history":[{"count":3,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1246675\/revisions"}],"predecessor-version":[{"id":1248016,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/posts\/1246675\/revisions\/1248016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/media\/1246676"}],"wp:attachment":[{"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/media?parent=1246675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/categories?post=1246675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robin.jobs\/sk\/wp-json\/wp\/v2\/tags?post=1246675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}