The right to receive parental allowance in Austria is regulated in the Act of Parental Allowance – Kinderbetreuungsgeldgesetz (KBGG)<\/p>\n
Parental allowance is quaranteed to parents who have children under conditions:<\/p>\n
* the child is entitled to family allowances in Austria, resp. Differenzzahlung<\/p>\n
* the parent lives with the child in one household, as evidenced by a certificate of permanent residence of the parent and child
\n* center of interests of the parent and the child is in one of the Austrian provinces \/ if you are entitled to family allowances in Austria and the child’s parent and child reside in any of the EC countries,you are entitled to parental allowance Differrenzzahlung<\/p>\n
The amount of the benefit is EUR 14.53 per day.<\/p>\n
By more-children-birth, the allowance for the second and each additional child increases by 50% of the basic allowance. With the new entitlement to parental allowance (birth of another child) remains a benefit for the second and subsequent child after birth more children maintained until ceasing of the entitlement of parental allowance.<\/p>\n
Parental allowance shall be granted on the base of application, from the day of birth of the child. The application is submitted after the birth.<\/p>\n
In the event that the application is submitted with delay, the entitlement for allowance is granted retrospectively to a maximum of six months.<\/p>\n
Parental allowance can be received up to 36th month of age of the child. In the case of receiving the benefit by only one of the parents, the length of receiving is 30 months.<\/p>\n
The right to receive parental allowance ends no later than the day of birth of the next child, which creates a new entitlement to parental allowance \/ You can not receive allowance for two or more children.<\/p>\n
Pre- and after-birth examination of the mother and child – Mutter-Kind-Pass-Untersuchungen:<\/p>\n
In the case of a full parental allowance, pre- and after-birth examination of the mother and child should be documented. 5 prenatal examinations and 5 examinations of the child after birth are mandatory. In case of failure of submitting needed documents the allowance will run out.<\/p>\n
The competent institution to grant the payment of family allowance is relevant branch of social insurance in Austria.<\/p>\n
The parental allowance must be requested, it is not paid automatically. It is paid monthly arrears.<\/p>\n
Selecting option is available only when submitting the application. Subsequent modification of the variants is not possible.<\/p>\n
Social Insurance Agency shall inform the applicant of determining or rejection of the entitlement to parental allowance.<\/div><\/div><\/div>
Entitlement to maternity benefit-Wochengeld is regulated by general law of social insurance – Allgemeines Sozialversicherungsgesetz.<\/p>\n
Entitlement to maternity benefit is for expectant mothers, employed in consequent employment eight weeks before the expected birth and 8 weeks after.<\/p>\n
In the case of premature birth, more-children-birth or by caesarean section, the period of receiving of benefits is extended to 12 weeks.<\/p>\n
Maternity benefit is calculated according to the expected date of birth. In the case of earlier if necessary. later births, the 8-week period before birth is reduced or extended accordingly adjusting the time to receive benefits after birth.<\/p>\n
The daily benefit of women who worked in dependent employment is calculated from the average income for the last 13 weeks (in the case of weekly payments), or the last three months before the date on which entitlement to benefits started.<\/p>\n
When self-employed, the trader is entitled to the following maternity benefits:
\nBetriebshilfe<\/p>\n
Women pursuing self-employment (trades) are entitled to assistance in business as an auxiliary help within self-employment \u2013 Betriebshilfe. The help is ensured by the contractor of social insurance (SVA). If the trader is interested in this assistance, she must apply for this directly to the contractor of social insurance. It is usually appropriate branch WKO. It is either for financial or material assistance. However, the highest possible benefit may be 58,41 Euro per day and is available for a maximum of 70 days.<\/p>\n
Wochendgeld<\/p>\n
In case if sole-trader did not choose the auxiliary assistance \u2013 Betriebshilfe, she is entitled to maternity – Wochengeld, amounting to 52.07 euro per day for year 2015, provided that throughout the period of entitlement to this benefit you managed to get an assistance in carrying out her business. It may be a family member, life partner, or another person who must be available at least 20 hours over four days per week.<\/p>\n
Time period to receive maternity benefits – Wochengeld for sole traders is the same as for<\/div><\/div><\/div>
If you want to start business in Austria, you must set up at least temporary residence. In addition to a certificate of temporary residence (ie. Meldetzettel) you will need to present a valid ID card and criminal record issued which is no more than 3 months old and officially translated into German. Register for trade license in Trade Licensing Office in Austria according to your place of residence. When applying for trade license you will also fill in a questionnaire Verf24. If you have only basic German, this form is also available on the Internet in Slovakian language. Within one month of notifying of starting trade in Austria, you still have to notify the local financial office by person or writing.<\/p>\n
What you need for the trade license registration:<\/p>\n
You do not need a residence permit in Austria. However \u00a0if you stay there longer than 3 months, submit application for a residence permit for citizens of the European Union (Lichtbildausweis f\u00fcr EWR-B\u00fcrger) at the regional administrative office. With this authorization, you have the right to settle anywhere in the country. The right to settle anywhere in the country is granted only if you have secured food supply and have adequate health insurance in Austria. \u00a0If you do not meet these criteria, you can settle anywhere in Austria if:<\/p>\n
Trade license can be suspended in a branch of the economic chambers – WKO. The statutory deadline to suspend trade is three weeks after the end of business activities. In exceptional cases, the period can be 18 months retrospectively. When suspension of trade retrospectively, the compulsory social insurance SVA is also cancelled retrospectively. It is not possible to cancel retrospectively only one part of the compulsory insurance which is the health insurance. The health insurance SVA ends only at the end of the month during which they have received a notification of suspension of trade.<\/p>\n
Trade is suspended for an indefinite period, and this period is no limited.<\/p>\n
Following the suspension of trade, the applicant receives confirmation from WKO that trade was suspended and subsequently also from SVA, that the compulsory health and social insurance ended. This certificate needs to be submitted to the appropriate branch of the health insurance company in Slovakia as soon as possible, where the health insurance will be renewed.<\/p>\n
Renewal of trade also takes place in the chamber of WKO. Trade must be restored immediately after starting the business, no later than three weeks.<\/p>\n
Suspension and renewal of trade is not charged.<\/p>\n
Form for suspension\/renewal needs to be adjusted as necessary or when suspending trade retrospectively for a longer period, it is necessary to add a\u00a0reason for late suspension.<\/p>\n
Following the suspension of trade does not terminate the obligation to pay membership fees to WKO. If the trade is not active for at least 6 months during the calendar year, the fee is reduced by 50%.<\/div><\/div><\/div>
Trade must be transferred up to three weeks after the change of the place of the trade, otherwise you may be fined up to 2 180,00\u20ac.<\/p>\n
Transfer of trade is logged at the Trade Licensing Office – in the cities at the Municipality office, or district offices – Bezirkhauptmanschaftoch.<\/div><\/div><\/div>
After notifying of trade, every entrepreneur gets important information about the membership in the Economic Chamber and access data to log on the website. Every entrepreneur has created an account where they can find information about her trade and other activities.<\/p>\n
The amount of membership fee varies in all provinces. Membership fees are used exclusively to finance trade groups and trade unions and their activities and are paid once a year, throughout the trading activity.<\/p>\n
The obligation to pay the fee of trade ceases with the resignation of trade.<\/div><\/div><\/div>
Insurance includes:<\/p>\n
Insurance comes into force on the day of trade notification. Insurance charges for that month must be paid in full even if you are insured just one day of the month. SVA is notified about new insurance policyholder by the Trade License Office immediately after notification of trade. There is no specific need to register in SVA.<\/div><\/div><\/div>
\u017divnostn\u00edci, ktor\u00ed s\u00fa zdravotne poisten\u00ed pod\u013ea z\u00e1kona GSVG, s\u00fa povinn\u00ed na z\u00e1klade z\u00e1kona o podnikovom d\u00f4chodkovom zabezpe\u010den\u00ed pracovn\u00edkov a samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b (BMSVG – Betriebliches Mitarbeiter- und Selbst\u00e4ndigenvorsorgegesetz) plati\u0165 pr\u00edspevky na d\u00f4chodkov\u00e9 zabezpe\u010denie samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b.<\/p>\n
V\u00fd\u0161ka poistn\u00e9ho je 1,53 % z predbe\u017en\u00e9ho vymeriavacieho z\u00e1kladu v zdravotnom poisten\u00ed. Toto poistn\u00e9 predpisuje a vyber\u00e1 pr\u00edslu\u0161n\u00e1 pois\u0165ov\u0148a SVA.
\nSVA prevedie tieto pr\u00edspevky na d\u00f4chodkov\u00fa spr\u00e1vcovsk\u00fa spolo\u010dnos\u0165, ktor\u00fa si vybral poistenec, pri\u010dom existuje na v\u00fdber moment\u00e1ne dev\u00e4\u0165 tak\u00fdchto spolo\u010dnost\u00ed.Ak si poistenec v\u010das nezvol\u00ed d\u00f4chodkov\u00fa spr\u00e1vcovsk\u00fa spolo\u010dnos\u0165, tak mu bude automaticky pridelen\u00e1 niektor\u00e1 zo spolo\u010dnost\u00ed.<\/p>\n
N\u00e1rok na d\u00e1vky a v\u00fdplata d\u00e1vok<\/p>\n
Plnenie z d\u00f4chodkov\u00e9ho zabezpe\u010denia SZ\u010cO prin\u00e1le\u017e\u00ed poistencovi, ak poistn\u00fd vz\u0165ah trval minim\u00e1lne 3 roky a \u017eivnostensk\u00e1 \u010dinnos\u0165 sa pred min. 2 rokmi zastavila (pozastavenie alebo zru\u0161enie \u017eivnostensk\u00e9ho opr\u00e1vnenia). Nez\u00e1visle od t\u00fdchto podmienok vznikne poistn\u00e9 automaticky plnenie pri z\u00e1konnom odchode do d\u00f4chodku alebo po piatich rokoch od skon\u010denia poslednej povinnosti plati\u0165 pr\u00edspevok. Pri smrti poistenca bude cel\u00e1 suma vyplaten\u00e1 najbli\u017e\u0161\u00edm rodinn\u00fdch pr\u00edslu\u0161n\u00edkom, in\u00e1\u010d prejde do pozostalosti.<\/p>\n
V\u00fd\u0161ka d\u00e1vok z\u00e1vis\u00ed od v\u00fd\u0161ky zaplaten\u00fdch pr\u00edspevkov a od \u00faspechu investovania d\u00f4chodkovej spolo\u010dnosti. Existuje z\u00e1konn\u00e9 garantovanie kapit\u00e1lu, t.z. poistn\u00e9 plnenie prin\u00e1le\u017e\u00ed minim\u00e1lne vo v\u00fd\u0161ke zaplaten\u00fdch pr\u00edspevkov. D\u00f4chodkov\u00e1 spolo\u010dnos\u0165 informuje poistenca ro\u010dne o aktu\u00e1lnom stave jeho \u00fa\u010dtu.<\/p>\n
Poistn\u00e9 plnenie m\u00f4\u017ee ma\u0165 viacer\u00e9 formy. Okrem vyplatenia kapit\u00e1lovej sumy ako jednorazovej platby m\u00f4\u017ee prich\u00e1dza\u0165 do \u00favahy aj prenos do inej d\u00f4chodkovej spolo\u010dnosti (napr. pri pracovnej \u010dinnosti z\u00e1vislom pomere, po ukon\u010den\u00ed samostatnej z\u00e1robkovej \u010dinnosti) alebo do d\u00f4chodkovej pois\u0165ovne pr\u00edp. nejakej s\u00fakromnej pois\u0165ovne.).<\/p>\n
D\u00e1vky v d\u00f4chodku podliehaj\u00fa zdaneniu ako pr\u00edjem zo z\u00e1visl\u00e9ho pomeru. Penzia do v\u00fd\u0161ky 11 000\u20ac ro\u010dne sa nezda\u0148uje.<\/p>\n
O d\u00f4chodok sa \u017eiada v krajine, v ktorej \u017eiadate\u013e v \u010dase podania \u017eiadosti \u017eije t.z. osoba s bydliskom na Slovensku \u017eiada o d\u00f4chodok v pobo\u010dke soc. pois\u0165ovne v mieste svojho bydliska. V \u017eiadosti uvedie krajiny, v ktor\u00fdch bol d\u00f4chodkovo poisten\u00fd. Nie je potrebn\u00e9 predklada\u0165 potvrdenia o poisten\u00ed z in\u00fdch \u0161t\u00e1tov. Ak v\u0161ak \u017eiadate\u013e o d\u00f4chodok m\u00e1 potvrdenie in\u0161tit\u00facie soci\u00e1lneho poistenia \u0161t\u00e1tu, v ktorom platil d\u00f4chodkov\u00e9 poistenie, m\u00f4\u017ee ho pr\u00edslu\u0161nej soci\u00e1lnej pois\u0165ovni predlo\u017ei\u0165 v konan\u00ed o n\u00e1roku na d\u00f4chodkov\u00fa d\u00e1vku. To vybavovanie penzie ur\u00fdchli. Potvrdenia o poistnej dobe sa vyd\u00e1va na formul\u00e1ri E205.<\/p>\n
V Rak\u00fasku sa d\u00f4chodok vypl\u00e1ca po dov\u0155\u0161en\u00ed 60. roka \u017eivota. \u017diados\u0165 sa pod\u00e1va na pr\u00edslu\u0161nej pobo\u010dke Slovenskej soci\u00e1lnej pois\u0165ovne v mieste bydliska.<\/p>\n
Pripoistenie v penzijnom poisten\u00ed \u2013 H\u00f6herversicherung in der Pensionsversicherung<\/p>\n
Jedn\u00e1 sa o pripoistenie, kde sa m\u00f4\u017ee pripoisti\u0165 ka\u017ed\u00e1 povinne, alebo dobrovo\u013ene poisten\u00e1 osoba v soci\u00e1lnom poisten\u00ed. Pripoistenie vedie k dodato\u010dnej penzii, ktor\u00e1 bude vypl\u00e1can\u00e1 po dosiahnut\u00ed d\u00f4chodkov\u00e9ho veku mesa\u010dne popri hlavnej penzii. Je to obdobn\u00fd druh penzijn\u00e9ho pripoistenia ako s\u00fa pon\u00fakan\u00e9 v s\u00fakromn\u00fdch pois\u0165ovac\u00edch spolo\u010dnostiach. Na rozdiel od s\u00fakromn\u00fdm spolo\u010dnost\u00ed sa d\u00e1vky z tohto pripoistenia vypl\u00e1caj\u00fa 14 kr\u00e1t ro\u010dne. Poistn\u00e9 sa zhodnocuje tak ako be\u017en\u00e9 poistn\u00e9 v penzijnom poisten\u00ed. Pripoistenie je mo\u017en\u00e9 uzatvori\u0165 v ka\u017edom veku. Maxim\u00e1lna v\u00fd\u0161ka ro\u010dn\u00e9ho poistn\u00e9ho je pre rok 2015 suma vo v\u00fd\u0161ke 9 300eur. Poistn\u00e9 je mo\u017en\u00e9 plati\u0165 mesa\u010dne, alebo kvart\u00e1lne.<\/p>\n
D\u00e1vky z pripoistenia podliehaj\u00fa \u010diasto\u010dne da\u0148ovej \u00fa\u013eave. Zda\u0148uje sa len 25% z celkovej d\u00e1vky. Poistn\u00e9 vo v\u00fd\u0161ke ? je mo\u017en\u00e9 zaradi\u0165 medzi da\u0148ov\u00e9 v\u00fddavky. V pr\u00edpade \u00famrtia prech\u00e1dza \u010das\u0165 poistenia na pozostal\u00fdch. D\u00e1vky z penzijn\u00e9ho pripoistenia sa ro\u010dne zhodnocuj\u00fa v priemere o 3% (predpokladan\u00e9 zhodnocovanie podmienen\u00e9 infl\u00e1ciou).<\/p>\n
O toto pripoistenie nie je potrebn\u00e9 po\u017eiada\u0165. Sumy je mo\u017en\u00e9 poukazova\u0165 automaticky na \u00fa\u010det SVA s pozn\u00e1mkou “Nur f\u00fcr H\u00f6herversicherung”.<\/div><\/div><\/div><\/div><\/div>
Pr\u00edjmy opatrovate\u013eov sa zaradzuj\u00fa, pod\u013ea z\u00e1kona o dani z pr\u00edjmu (EStG 1988), medzi pr\u00edjmy z prev\u00e1dzky (Gewerbebetrieb). Miesto , kde m\u00e1 opatrovate\u013e prihl\u00e1sen\u00fa \u017eivnos\u0165 sa pova\u017euje za s\u00eddlo prev\u00e1dzky. S pravidla je to klient, u ktor\u00e9ho je vykon\u00e1van\u00e1 podnikate\u013esk\u00e1 \u010dinnos\u0165 (nie je to ale pravidlom) . Pri pr\u00edjmoch z prev\u00e1dzky je ka\u017ed\u00e1 SZ\u010cO pova\u017eovan\u00e1 za da\u0148ovn\u00edka z neobmedzenou da\u0148ovou povinnos\u0165ou. D\u00f4le\u017eit\u00e9 je, \u017ee pri neobmedzenej da\u0148ovej povinnosti je v\u00fd\u0161ka nezdanite\u013en\u00e9ho pr\u00edjmu v Rak\u00fasku vo v\u00fd\u0161ke 11.000\u20ac (plat\u00ed od r.2009) – Pri obmedzenej da\u0148ovej povinnosti je to len 2 000 Eur. Pri prekro\u010den\u00ed tejto hranice vznik\u00e1 automaticky povinnos\u0165 podania da\u0148ov\u00e9ho priznania z dani z pr\u00edmu a povinnos\u0165 odvies\u0165 da\u0148.
\nTerm\u00edn na podanie da\u0148ov\u00e9ho priznania je 30. apr\u00edl v roku, ktor\u00fd nasleduje po roku, v ktorom boli dosiahnut\u00e9 pr\u00edjmy.<\/p>\n
Poda\u0165 da\u0148ov\u00e9 priznanie je povinn\u00e1 ka\u017ed\u00e1 osoba s neobmedzenou, ale aj s obmedzenou da\u0148ovou povinnos\u0165ou a to vtedy ak:<\/p>\n
* je na podanie vyzvan\u00e1 pr\u00edslu\u0161n\u00fdm finan\u010dn\u00fdm \u00faradom, teda vtedy, ke\u010f je jej po\u0161tou doru\u010den\u00e1 v\u00fdzva, resp. s\u00fa jej po\u0161tou doru\u010den\u00e9 da\u0148ov\u00e9 formul\u00e1re
\n* v pr\u00edpade dosiahnut\u00fdch pr\u00edjmov, ktor\u00e9 automaticky podliehaj\u00fa zdaneniu (\u00a7 42 Abs. 1 Z 2 EStG 1988)
\n* v pr\u00edpade, ak \u010dist\u00fd pr\u00edjem je vy\u0161\u0161\u00ed ako 11.000 Eur pri neobmedzenej da\u0148ovej povinnosti
\n* v pr\u00edpade s\u00fabehu pr\u00edjmov zo z\u00e1vislej a nez\u00e1vislej \u010dinnosti
\n* v pr\u00edpade pr\u00edjmov zo z\u00e1vislej \u010dinnosti a in\u00fdch pr\u00edjmov vy\u0161\u0161\u00edch ako 730 Eur, ak je celkov\u00fd pr\u00edjem vy\u0161\u0161\u00ed ako 12.000 Eur
\n* v pr\u00edpade, ak u\u017e bolo da\u0148ovn\u00edkovi pridelen\u00e9 da\u0148ov\u00e9 \u010d\u00edslo
\n* \u010fal\u0161\u00edm d\u00f4vodom na podanie da\u0148ov\u00e9ho priznania v Rak\u00fasku je uplatnenie si da\u0148ov\u00fdch bonusov (napr. detsk\u00e9 pr\u00eddavky)<\/p>\n
Ka\u017ed\u00fd podnikate\u013e si mus\u00ed samozrejme vies\u0165 evidenciu svojich pr\u00edjmov. Najbe\u017enej\u0161\u00edm sp\u00f4sobom zis\u0165ovania pr\u00edjmu pre mal\u00fdch ale aj stredn\u00fdch podnikate\u013eov je Einnahmen-Ausgaben-Rechnung.<\/p>\n
Einnahmen-Ausgaben-Rechnung je s\u00fahrn pr\u00edjmov a v\u00fddavkov podnikate\u013ea za uplynul\u00fd \u00fa\u010dtovn\u00fd rok \u2013 v na\u0161om pr\u00edpade kalend\u00e1rny rok. Tento s\u00fahrn pr\u00edjmov a v\u00fddavkov je potrebn\u00e9 pr\u00edpade kontroly z finan\u010dn\u00e9ho \u00faradu predlo\u017ei\u0165 kontroln\u00e9mu org\u00e1nu.<\/p>\n
Ku pr\u00edjmom ka\u017ed\u00e9ho opatrovate\u013ea\/ky patr\u00ed :<\/p>\n
* honor\u00e1r za poskytovan\u00e9 slu\u017eby – tzv. Taggeld
\n* n\u00e1hrada cestovn\u00e9ho \u2013 tzv. Reisegeld
\n* vecn\u00e9 pr\u00edjmy (za bezplatn\u00fa stravu a ubytovanie) – tzv. Sachbezug
\n* n\u00e1hrada za \u00fahradu soc. poistenia – Sozialversicherung<\/p>\n
K v\u00fddavkom je mo\u017en\u00e9 zar\u00e1ta\u0165:<\/p>\n
* skuto\u010dne vynalo\u017een\u00e9 v\u00fddavky, ktor\u00e9 \u00fazko s\u00favisia z vykon\u00e1vanou \u010dinnos\u0165ou opatrovate\u013ea pr\u00edp. v\u00fddavky fixn\u00fdm, 12% pau\u0161\u00e1lom
\n* odvody na soci\u00e1lne poistenie pr\u00edp. in\u00e9 pripoistenia
\n* poplatky do WKO<\/p>\n
Po ohl\u00e1sen\u00ed \u017eivnosti je ka\u017ed\u00fd podnikate\u013e povinn\u00fd do jedn\u00e9ho mesiaca ohl\u00e1si\u0165 svoju podnikate\u013esk\u00fa \u010dinnos\u0165 na pr\u00edslu\u0161nom Finan\u010dnom \u00farade. Sta\u010d\u00ed neform\u00e1lne prihl\u00e1senie bu\u010f p\u00edsomnou alebo \u00fastnou formou. Okrem toho je potrebn\u00e9 vyplni\u0165 dotazn\u00edk, ktor\u00fd podnikate\u013e zvy\u010dajne obdr\u017e\u00ed u\u017e pri zalo\u017een\u00ed \u017eivnosti. Pre fyzick\u00e9 osoby je sa pou\u017eije dotazn\u00edk Verf24<\/a> – tla\u010dov\u00fd formul\u00e1r, Verf24<\/a> – PC formul\u00e1r, Verf24<\/a> – v sloven\u010dine.<\/p>\n Pr\u00edslu\u0161n\u00fdm finan\u010dn\u00fdm \u00faradom na podanie da\u0148ov\u00e9ho priznania je ten finan\u010dn\u00fd \u00farad, v obvode ktor\u00e9ho je da\u0148ovn\u00edk prihl\u00e1sen\u00fd k pobytu v\u00a0\u010dase podania da\u0148ov\u00e9ho priznania a kde vykon\u00e1va svoju \u017eivnostensk\u00fa \u010dinnos\u0165.<\/p>\n Pr\u00edslu\u0161n\u00fdm finan\u010dn\u00fdm \u00faradom nie je finan\u010dn\u00fd \u00farad, v\u00a0ktor\u00e9ho obvode sa nach\u00e1dza miesto, na ktor\u00e9 je len ohl\u00e1sen\u00e1 \u017eivnos\u0165,\u00a0\u00a0ak \u017eivnostensk\u00e1 \u010dinnos\u0165 na tomto mieste nie je vykon\u00e1van\u00e1.<\/div><\/div><\/div> Einnahmen-Ausgaben-Rechnung je s\u00fahrn pr\u00edjmov a v\u00fddavkov podnikate\u013ea za uplynul\u00fd \u00fa\u010dtovn\u00fd rok \u2013 v na\u0161om pr\u00edpade kalend\u00e1rny rok. Tento s\u00fahrn pr\u00edjmov a v\u00fddavkov je potrebn\u00e9 pr\u00edpade kontroly z finan\u010dn\u00e9ho \u00faradu predlo\u017ei\u0165 kontroln\u00e9mu org\u00e1nu.<\/p>\n Ku pr\u00edjmom ka\u017ed\u00e9ho opatrovate\u013ea\/ky patr\u00ed :<\/p>\n * honor\u00e1r za poskytovan\u00e9 slu\u017eby – tzv. Taggeld K v\u00fddavkom je mo\u017en\u00e9 zar\u00e1ta\u0165:<\/p>\n * skuto\u010dne vynalo\u017een\u00e9 v\u00fddavky, ktor\u00e9 \u00fazko s\u00favisia z vykon\u00e1vanou \u010dinnos\u0165ou opatrovate\u013ea pr\u00edp. v\u00fddavky fixn\u00fdm 12%-n\u00fdm Pau\u0161\u00e1lom. Ak podnikate\u013e pou\u017eije odpo\u010det skuto\u010dn\u00fdch v\u00fddavkov po predch\u00e1dzaj\u00facom uplatnen\u00ed si v\u00fddavkov pau\u0161\u00e1lom, je mo\u017en\u00e9 op\u00e4tovne sa vr\u00e1ti\u0165 ku pau\u0161\u00e1lu a\u017e po uplynut\u00ed 5 rokov.<\/p>\n Pri odpisoch syst\u00e9mom skuto\u010dn\u00fdch v\u00fddavkov si mus\u00ed podnikate\u013e vies\u0165 presn\u00fa evidenciu v\u00fddavkov. Uplatnen\u00e9 skuto\u010dn\u00e9 v\u00fddavky musia by\u0165 vynalo\u017een\u00e9 v s\u00falade s podnikate\u013eskou \u010dinnos\u0165ou.<\/div><\/div><\/div> Na z\u00e1klade \u00fadajov v tomto dotazn\u00edku sa pr\u00edslu\u0161n\u00fd finan\u010dn\u00fd \u00farad rozhodne, \u010di bude \u017eivnostn\u00edkovi udelen\u00e9 da\u0148ov\u00e9 \u010d\u00edslo \u2013 a t\u00fdm p\u00e1dom sa zahrnie do da\u0148ov\u00e9ho syst\u00e9mu, alebo zostane len v evidencii. \u00a0Da\u0148ov\u00e9 \u010d\u00edslo je spravidla vydan\u00e9 len v pr\u00edpade, ak je uveden\u00fd predpokladan\u00fd pr\u00edjem v predmetnom dotazn\u00edku \u00a0vy\u0161\u0161\u00ed ako 11.000 Eur . Po pridelen\u00ed da\u0148ov\u00e9ho \u010d\u00edsla je podnikate\u013e pov\u00e4\u010d\u0161ine vyzvan\u00fd na podanie da\u0148ov\u00e9ho priznania, ak nebolo podan\u00e9 v z\u00e1konnej lehote.<\/div><\/div><\/div><\/i><\/i><\/span>Sp\u00f4sob zis\u0165ovania pr\u00edjmu \/ Einnahmen-Ausgaben-Rechnung<\/span><\/a><\/h4><\/div>
\n* n\u00e1hrada cestovn\u00e9ho \u2013 tzv. Reisegeld
\n* vecn\u00e9 pr\u00edjmy (za bezplatn\u00fa stravu a ubytovanie) – tzv. Sachbezug
\n* n\u00e1hrada za \u00fahradu soci\u00e1lneho poistenia – Sozialversicherung<\/p>\n
\n* odvody na soci\u00e1lne poistenie pr\u00edp. in\u00e9 pripoistenia<\/p>\n<\/i><\/i><\/span>Registr\u00e1cia na finan\u010dnom \u00farade<\/span><\/a><\/h4><\/div>
\nOkrem toho je potrebn\u00e9 vyplni\u0165 dotazn\u00edk, ktor\u00fd podnikate\u013e zvy\u010dajne obdr\u017e\u00ed u\u017e pri zalo\u017een\u00ed \u017eivnosti. Pre fyzick\u00e9 osoby je sa pou\u017eije dotazn\u00edk Verf24 <\/a>– tla\u010dov\u00fd formul\u00e1r, Verf24<\/a> – PC formul\u00e1r, Verf24 <\/a>– v sloven\u010dine.<\/p>\n