{"id":383,"date":"2015-03-18T10:14:36","date_gmt":"2015-03-18T09:14:36","guid":{"rendered":"https:\/\/rakuskopraca.sk\/?p=383"},"modified":"2017-07-14T09:53:55","modified_gmt":"2017-07-14T07:53:55","slug":"dvojite-zdanenie","status":"publish","type":"post","link":"https:\/\/rakuskopraca.sk\/cs\/dvojite-zdanenie\/","title":{"rendered":"Dvojit\u00e9 zdanenie"},"content":{"rendered":"<h2>Riziko dvojit\u00e9ho zdanenia vznik\u00e1 vtedy, ak va\u0161e pr\u00edjmy maj\u00fa pr\u00e1vo zda\u0148ova\u0165 dve krajiny, preto\u017ee napr\u00edklad:<\/h2>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000; text-decoration: underline;\" title=\"\u017eijete v\u00a0jednej krajine E\u00da, ale pracujete v\u00a0inej\" href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/double-taxation\/index_sk.htm#cross-border\">\u017eijete v\u00a0jednej krajine E\u00da, ale pracujete v\u00a0inej<\/a> (cezhrani\u010dn\u00fd pracovn\u00edk),<\/span><\/li>\n<li><span style=\"color: #000000;\">ste <a style=\"color: #000000; text-decoration: underline;\" title=\"vyslan\u00fd do zahrani\u010dia\" href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/double-taxation\/index_sk.htm#postings\">vyslan\u00fd do zahrani\u010dia<\/a> na kr\u00e1tke obdobie,<\/span><\/li>\n<li><span style=\"color: #000000;\">\u017eijete a <a style=\"color: #000000; text-decoration: underline;\" title=\"h\u013ead\u00e1te si pr\u00e1cu v zahrani\u010d\u00ed\" href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/double-taxation\/index_sk.htm#unemployed\">h\u013ead\u00e1te si pr\u00e1cu v zahrani\u010d\u00ed<\/a> a previedli ste svoje d\u00e1vky v nezamestnanosti z v\u00e1\u0161ho domovsk\u00e9ho \u0161t\u00e1tu,<\/span><\/li>\n<li><span style=\"color: #000000;\">ste <a style=\"color: #000000; text-decoration: underline;\" title=\"d\u00f4chodcom v jednej krajine\" href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/double-taxation\/index_sk.htm#retired\">d\u00f4chodcom v jednej krajine<\/a>, ale d\u00f4chodok v\u00e1m vypl\u00e1ca in\u00e1 krajina.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Hoci v t\u00fdchto situ\u00e1ci\u00e1ch <strong>st\u00e1le podliehate da\u0148ov\u00fdm z\u00e1konom krajiny v\u00e1\u0161ho pobytu<\/strong>, povinnos\u0165 plati\u0165 dane budete ma\u0165 mo\u017eno aj v druhej krajine.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Na\u0161\u0165astie v\u0161ak v\u00e4\u010d\u0161ina kraj\u00edn Eur\u00f3pskej \u00fanie\u00a0<strong><span class=\"nolink\">uzavrela zmluvy o\u00a0zamedzen\u00ed dvojit\u00e9ho zdanenia<\/span><\/strong>. Tieto zmluvy obvykle predch\u00e1dzaj\u00fa dvojit\u00e9mu zdaneniu:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">pod\u013ea mnoh\u00fdch dvojstrann\u00fdch da\u0148ov\u00fdch zml\u00fav sa da\u0148, ktor\u00fa ste zaplatili v krajine, kde pracujete, <strong>zapo\u010d\u00edta vo\u010di<\/strong> dani, ktor\u00fa m\u00e1te zaplati\u0165 v krajine v\u00e1\u0161ho pobytu,<\/span><\/li>\n<li><span style=\"color: #000000;\">v in\u00fdch pr\u00edpadoch je pr\u00edjem z krajiny, v ktorej pracujete, zdanite\u013en\u00fd len v tejto krajine a<strong>osloboden\u00fd od dane<\/strong> v krajine v\u00e1\u0161ho pobytu.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Na Slovensku je dvojit\u00e9 zdanenie o\u0161etren\u00e9 Zmluvou medzi \u010ceskoslovenskou socialistickou republikou a Rak\u00faskou republikou\u00a0<span style=\"line-height: 1.5;\">o zamedzen\u00ed dvojak\u00e9ho zdanenia v\u00a0odbore dan\u00ed z\u00a0pr\u00edjmu a z\u00a0majetku z roku 1978.<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\">Da\u0148ov\u00e9 sadzby v t\u00fdchto dvoch krajin\u00e1ch bud\u00fa pravdepodobne odli\u0161n\u00e9. Ak je sadzba dane v krajine, kde pracujete, vy\u0161\u0161ia, bude vami zaplaten\u00e1 da\u0148 kone\u010dn\u00e1, a to aj vtedy, ak sa t\u00e1to da\u0148 zapo\u010d\u00edta vo\u010di dani, ktor\u00fa m\u00e1te zaplati\u0165 v krajine v\u00e1\u0161ho pobytu, alebo ak v\u00e1s krajina v\u00e1\u0161ho pobytu oslobod\u00ed od akejko\u013evek \u010fal\u0161ej dane.<\/span><\/p>\n<p><span style=\"color: #000000;\">Aby ste mohli po\u017eiada\u0165 o uplatnenie ochrany pred dvojit\u00fdm zdanen\u00edm, budete pravdepodobne musie\u0165 preuk\u00e1za\u0165, kde m\u00e1te pobyt a \u017ee ste u\u017e zaplatili dane z va\u0161ich pr\u00edjmov. Preto si vopred\u00a0u pr\u00edslu\u0161n\u00fdch\u00a0<span class=\"nolink\">da\u0148ov\u00fdch org\u00e1nov<\/span>, ak\u00e9 doklady a dokumenty budete musie\u0165 predlo\u017ei\u0165.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"color: #000000;\">Ktor\u00e1 krajina v\u00e1s m\u00f4\u017ee zdani\u0165?<\/span><\/h3>\n<p><span style=\"color: #000000;\">Pre ob\u010danov E\u00da, ktor\u00ed \u017eij\u00fa, pracuj\u00fa alebo sa zdr\u017eiavaj\u00fa mimo svojich domovsk\u00fdch kraj\u00edn, neexistuj\u00fa celoeur\u00f3pske pravidl\u00e1 o zda\u0148ovan\u00ed pr\u00edjmov.<\/span><\/p>\n<p><span style=\"color: #000000;\">Krajina, v ktorej ste <strong>rezidentom na da\u0148ov\u00e9 \u00fa\u010dely<\/strong>, m\u00f4\u017ee vo v\u0161eobecnosti zdani\u0165 va\u0161e celkov\u00e9 pr\u00edjmy kdeko\u013evek na svete, ktor\u00e9 poch\u00e1dzaj\u00fa \u010di u\u017e zo z\u00e1vislej \u010dinnosti a podnikania, alebo z in\u00fdch zdrojov. Medzi tieto pr\u00edjmy patria mzdy, d\u00f4chodky, d\u00e1vky, pr\u00edjmy z majetku alebo in\u00fdch zdrojov alebo z kapit\u00e1lov\u00fdch ziskov z predaja majetku, a to v ktorejko\u013evek krajine na svete.<\/span><\/p>\n<p><span style=\"color: #000000;\">Hoci m\u00e1 ka\u017ed\u00e1 krajina vlastn\u00e9 vymedzenie da\u0148ov\u00e9ho domicilu:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>za da\u0148ov\u00e9ho rezidenta<\/strong> budete spravidla pova\u017eovan\u00fd <strong>v tej krajine, kde sa zdr\u017eiavate viac ne\u017e 6 mesiacov do roka<\/strong>;<\/span><\/li>\n<li><span style=\"color: #000000;\">ak \u017eijete v inej krajine E\u00da <strong>menej ne\u017e 6 mesiacov do roka<\/strong>, zost\u00e1vate spravidla da\u0148ov\u00fdm rezidentom vo va\u0161ej domovskej krajine<\/span><\/li>\n<\/ul>\n<h3><span style=\"color: #000000;\">Rovnak\u00e9 zaobch\u00e1dzanie<\/span><\/h3>\n<p><span style=\"color: #000000;\">Pod\u013ea pravidiel E\u00da plat\u00ed, \u017ee bez oh\u013eadu na to, v\u00a0ktorom \u010dlenskom \u0161t\u00e1te E\u00da ste pova\u017eovan\u00fd za da\u0148ov\u00e9ho rezidenta, mali by ste ma\u0165 rovnak\u00e9 da\u0148ov\u00e9 povinnosti ako ob\u010dania dan\u00e9ho \u0161t\u00e1tu a za rovnak\u00fdch podmienok Napr\u00edklad v krajine, kde ste da\u0148ov\u00fdm rezidentom alebo odkia\u013e poch\u00e1dza v\u00e1\u0161 cel\u00fd alebo takmer cel\u00fd pr\u00edjem, by ste mali ma\u0165 n\u00e1rok na:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">v\u0161etky dostupn\u00e9 rodinn\u00e9 d\u00e1vky a da\u0148ov\u00e9 odpo\u010dty na n\u00e1klady na starostlivos\u0165 o deti, a to aj vtedy, ak vznikli v inom \u010dlenskom \u0161t\u00e1te E\u00da,<\/span><\/li>\n<li><span style=\"color: #000000;\">v\u0161etky dostupn\u00e9 da\u0148ov\u00e9 odpo\u010dty na \u00faroky z hypot\u00e9k, a to aj za nehnute\u013enos\u0165, ktor\u00fa vlastn\u00edte v inej krajine E\u00da,<\/span><\/li>\n<li><span style=\"color: #000000;\">spolo\u010dn\u00fd da\u0148ov\u00fd v\u00fdmer s man\u017eelsk\u00fdm partnerom, ak je to v tejto krajine mo\u017en\u00e9<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Zdroj:\u00a0https:\/\/europa.eu\/index_sk.htm<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Riziko dvojit\u00e9ho zdanenia vznik\u00e1 vtedy, ak va\u0161e pr\u00edjmy maj\u00fa pr\u00e1vo zda\u0148ova\u0165 dve krajiny, preto\u017ee napr\u00edklad: \u017eijete v\u00a0jednej krajine E\u00da, ale pracujete v\u00a0inej (cezhrani\u010dn\u00fd pracovn\u00edk), ste vyslan\u00fd do zahrani\u010dia na kr\u00e1tke obdobie, \u017eijete a h\u013ead\u00e1te si pr\u00e1cu v zahrani\u010d\u00ed a previedli ste svoje d\u00e1vky v nezamestnanosti z v\u00e1\u0161ho domovsk\u00e9ho \u0161t\u00e1tu, ste d\u00f4chodcom v jednej krajine, ale [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/383"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/comments?post=383"}],"version-history":[{"count":3,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/383\/revisions"}],"predecessor-version":[{"id":435,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/383\/revisions\/435"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/media?parent=383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/categories?post=383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/tags?post=383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}