{"id":637,"date":"2015-03-05T13:45:10","date_gmt":"2015-03-05T12:45:10","guid":{"rendered":"https:\/\/rakuskopraca.sk\/suzby-2\/"},"modified":"2017-07-14T09:53:48","modified_gmt":"2017-07-14T07:53:48","slug":"suzby","status":"publish","type":"page","link":"https:\/\/rakuskopraca.sk\/ro\/suzby\/","title":{"rendered":"Servicii"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:20px;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-one\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:64;line-height:var(--awb-typography1-line-height);\">Servicii administrative<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:var(--awb-color1);--awb-title-color:#333333;--awb-content-color:var(--awb-color8);--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-637-1\"><div class=\"fusion-panel panel-default panel-30b16bb640fc378f0 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_30b16bb640fc378f0\"><a aria-expanded=\"false\" aria-controls=\"30b16bb640fc378f0\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#30b16bb640fc378f0\" href=\"#30b16bb640fc378f0\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Alocatie pentru copiii \/ Kinderbetreuungsgeld<\/span><\/a><\/h4><\/div><div id=\"30b16bb640fc378f0\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_30b16bb640fc378f0\"><div class=\"panel-body toggle-content fusion-clearfix\">Rodi\u010dovsk\u00fd pr\u00edspevok v Rak\u00fasku \u2013 Kinderbetreuungsgeld<\/p>\n<p>N\u00e1rok na poberanie rodi\u010dovsk\u00e9ho pr\u00edspevku v Rak\u00fasku upravuje z\u00e1kon o rodi\u010dovskom pr\u00edspevku &#8211; Kinderbetreuungsgeldgesetz(KBGG)<\/p>\n<p>N\u00e1rok na rodi\u010dovsk\u00fd pr\u00edspevok maj\u00fa rodi\u010dia det\u00ed pokia\u013e:<\/p>\n<p>* m\u00e1 die\u0165a n\u00e1rok na rodinn\u00e9 pr\u00eddavky v Rak\u00fasku, resp. Differenzzahlung<\/p>\n<p>* rodi\u010d b\u00fdva s die\u0165a\u0165om v spolo\u010dnej dom\u00e1cnosti, \u010do sa dokladuje potvrden\u00edm o trvalom pobyte rodi\u010da a die\u0165a\u0165a<br \/>\n* stredisko \u017eivotn\u00fdch z\u00e1ujmov rodi\u010da a die\u0165a\u0165a je v niektorej zo spolkov\u00fdch kraj\u00edn Rak\u00faska\/ ak vznikne n\u00e1rok na rodinn\u00e9 pr\u00eddavky v Rak\u00fasku a rodi\u010d die\u0165a\u0165a a die\u0165a maj\u00fa bydlisko v niektorej z kraj\u00edn ES, vznikne n\u00e1rok na Differrenzzahlung rodi\u010dovsk\u00e9ho pr\u00edspevku<\/p>\n<p>V\u00fd\u0161ka rodi\u010dovsk\u00e9ho pr\u00edspevku je 14,53 Eur denne.<\/p>\n<p>Pri viacdetnom p\u00f4rode sa pr\u00edspevok na druh\u00e9 a ka\u017ed\u00e9 \u010fal\u0161ie die\u0165a zvy\u0161uje o 50% z\u00e1kladn\u00e9ho pr\u00edspevku. Pri vzniku nov\u00e9ho n\u00e1roku na rodi\u010dovsk\u00fd pr\u00edspevok(narodenie \u010fal\u0161ieho die\u0165a\u0165a) zost\u00e1va pr\u00edspevok na druh\u00e9 a \u010fal\u0161ie die\u0165a po viacdetnom p\u00f4rode zachovan\u00fd a\u017e do zaniknutia n\u00e1roku na rodi\u010dovsk\u00fd pr\u00edspevok.<\/p>\n<p>Rod. pr\u00edspevok sa prizn\u00e1va na z\u00e1klade \u017eiadosti a to najsk\u00f4r odo d\u0148a narodenia die\u0165a\u0165a. \u017diados\u0165 sa pod\u00e1va po naroden\u00ed die\u0165a\u0165a.<\/p>\n<p>V pr\u00edpade, \u017ee je \u017eiados\u0165 podan\u00e1 nesk\u00f4r, prizn\u00e1va sa n\u00e1rok na rod. pr\u00edspevok so sp\u00e4tnou platnos\u0165ou, a to najviac 6 mesiacov pozadu.<\/p>\n<p>Rod. pr\u00edspevok je mo\u017en\u00e9 pobera\u0165 najviac do 36. mesiaca veku die\u0165a\u0165a.<br \/>\nV pr\u00edpade poberania pr\u00edspevku len jedn\u00fdm s rodi\u010dov, je d\u013a\u017eka poberania 30. mesiacov.<\/p>\n<p>N\u00e1rok na poberanie rod. pr\u00edspevku kon\u010d\u00ed najnesk\u00f4r v de\u0148 narodenia \u010fal\u0161ieho die\u0165a\u0165a, na ktor\u00e9 vznik\u00e1 nov\u00fd n\u00e1rok na rodi\u010dovsk\u00fd pr\u00edspevok\/ nie je mo\u017en\u00e9 pobera\u0165 rod. pr\u00edspevok na dve a viac det\u00ed.<\/p>\n<p>Pred- a pop\u00f4rodn\u00e9 vy\u0161etrenia matky a die\u0165a\u0165a &#8211; Mutter-Kind-Pass-Untersuchungen:<\/p>\n<p>V pr\u00edpade pln\u00e9ho poberania rodi\u010dovsk\u00e9ho pr\u00edspevku je potrebn\u00e9 dokladova\u0165 povinn\u00e9 pred- a pop\u00f4rodn\u00e9 vy\u0161etrenia matky a die\u0165a\u0165a. Predp\u00edsan\u00fdch je povinn\u00fdch 5 predp\u00f4rodn\u00fdch vy\u0161etren\u00ed a 5 vy\u0161etren\u00ed die\u0165a\u0165a po naroden\u00ed. V pr\u00edpade nepredlo\u017eenia potrebn\u00fdch vy\u0161etren\u00ed sa rodi\u010dovsk\u00fd pr\u00edspevok kr\u00e1ti.<\/p>\n<p>Pr\u00edslu\u0161nou in\u0161tit\u00faciou na priznanie a vypl\u00e1canie rod. pr\u00edspevku je pr\u00edslu\u0161n\u00e1 pobo\u010dka soci\u00e1lnej pois\u0165ovne v Rak\u00fasku.<\/p>\n<p>O rodi\u010dovsk\u00fd pr\u00edspevok je potrebn\u00e9 po\u017eiada\u0165, nevypl\u00e1ca sa automaticky. Vypl\u00e1ca sa st\u00e1le mesiac pozadu.<\/p>\n<p>V\u00fdber varianty je mo\u017en\u00fd iba pri podan\u00ed \u017eiadosti. Neskor\u0161ia zmena varianty nie je mo\u017en\u00e1.<\/p>\n<p>Soci\u00e1lna pois\u0165ov\u0148a je povinn\u00e1 informova\u0165 \u017eiadate\u013ea o priznan\u00ed n\u00e1roku na rod. pr\u00edspevok, alebo o zamietnut\u00ed pr\u00edspevku.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-6f05b4aea89f6a34e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_6f05b4aea89f6a34e\"><a aria-expanded=\"false\" aria-controls=\"6f05b4aea89f6a34e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#6f05b4aea89f6a34e\" href=\"#6f05b4aea89f6a34e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Concediu de maternitate- Wochengeld<\/span><\/a><\/h4><\/div><div id=\"6f05b4aea89f6a34e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_6f05b4aea89f6a34e\"><div class=\"panel-body toggle-content fusion-clearfix\">Concediu de maternitate<\/p>\n<p>Contributii la concediul de maternitate pentru infirmiere care sunt inregistrate ca persoane fizice autorizate.<\/p>\n<p>In cazul efectuarii autorizatiei de persoana fizica autorizata are dreptul la urmatoare beneficii in concediul de maternitate:<\/p>\n<p>Betriebshilfe<\/p>\n<p>Femeile care executeaza activitatiile independente (persoana fizica autorizata) au dreptul la o\u00a0asistenta in afaceri ca o\u00a0forta auxiliara in cadrul<\/p>\n<p>companiei \u2013 Betriebshilfe si aceasta contributie este sustinuta de catre partenerul contractual de la asigurarea sociala (SVA). SVA are incheiate<\/p>\n<p>contracte cu diferite asociatii din fiecare stat. Daca persoana fizica autorizata are interes pentru acest ajutor , trebuie sa se intoarca cu cererea<\/p>\n<p>direct la partenerul de la asigurari sociale. De obicei este o\u00a0ramura a\u00a0filialei WKO. Este vorba despre un ajutor financiar sau material. Valoarea<\/p>\n<p>beneficiului financiar depinde de mai multi factori. Contributia maximala poate sa fie in valoare de 58,41eur pe zi si se poate beneficea de ea pe<\/p>\n<p>o\u00a0perioada de max. 70 de zile.<\/p>\n<p>Avand in vedere intregul proces si conditiile de rezolvare pentru aceasta contributie pentru infirmiere iese din vedere.<\/p>\n<p>Wochendgeld<\/p>\n<p>In cazul in care persoana fizica autorizata nu si-a ales ajutorul auxiliar \u2013 Betriebshilfe are dreptul la contributia la concediul de maternitate<\/p>\n<p>Wochengeld in valoare de 52,07eur pe zi (pentru anul 2015) cu conditia ca si-a gasit ajutorul auxiliar pentru intreaga perioada care sa o\u00a0sprijine in<\/p>\n<p>indeplinirea activitatii sale. Acesta poate sa fie un membru familial, un cunoscut sau o\u00a0alta persoana care poate sa fie la dispozitie minimum 20de<\/p>\n<p>ore timp de 4 zile pe saptamana. Aceasta contributie se poate aplica numai pentru serviciul de administrare sau afacera si nu pentru lucruri<\/p>\n<p>casnice.<\/p>\n<p>Pentru unele profesii, in cazul in care nu exista posibilitatea de a\u00a0desfasura o\u00a0forta auxiliara cu privrie la expertiza necesara in activitatea sau<\/p>\n<p>pentru traficul de distante (care pot include de asemenea activitati de ingrijire), eliminand aceasta conditie. Acest lucru inseamna ca indemnizatia<\/p>\n<p>de maternitate are dreptul fiecare infirmiera.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-e8a08560ba90337bb fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_e8a08560ba90337bb\"><a aria-expanded=\"false\" aria-controls=\"e8a08560ba90337bb\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#e8a08560ba90337bb\" href=\"#e8a08560ba90337bb\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Inregistrare PFA \u2013 Gewerbeanmeldung<\/span><\/a><\/h4><\/div><div id=\"e8a08560ba90337bb\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_e8a08560ba90337bb\"><div class=\"panel-body toggle-content fusion-clearfix\">Ohl\u00e1senie \u017eivnosti &#8211; Gewerbeanmeldung<\/p>\n<p>Ak si chcete zalo\u017ei\u0165 \u017eivnos\u0165 v Rak\u00fasku, mus\u00edte si tam zriadi\u0165 aspo\u0148 prechodn\u00e9 bydlisko. Okrem potvrdenia o prechodnom pobyte (tzv. Meldetzettel), budete rak\u00faskym \u00faradom musie\u0165 predlo\u017ei\u0165 aj platn\u00fd ob\u010diansky preukaz a v\u00fdpis z registra trestov vystaven\u00fd maxim\u00e1lne 3 mesiace dozadu a \u00faradne prelo\u017een\u00fd do nem\u010diny. \u017divnos\u0165 prihlasujete v Rak\u00fasku na \u017eivnostenskom \u00farade pod\u013ea miesta v\u00e1\u0161ho pobytu. Pri zalo\u017een\u00ed \u017eivnosti budete vypl\u0148ova\u0165 aj dotazn\u00edk Verf24 pre fyzick\u00e9 osoby. Ak m\u00e1te len z\u00e1klady nem\u010diny, tento formul\u00e1r je na internete k dispoz\u00edcii aj v sloven\u010dine. Do jedn\u00e9ho mesiaca po ohl\u00e1sen\u00ed \u017eivnosti v Rak\u00fasku ju e\u0161te mus\u00edte bu\u010f \u00fastne, alebo p\u00edsomne ohl\u00e1si\u0165 na miestnom finan\u010dnom \u00farade.<\/p>\n<p>\u010co budete potrebova\u0165 na zalo\u017eenie \u017eivnosti:<\/p>\n<p>* Prihl\u00e1senie k pobytu &#8211; Meldezettel &#8211; vybavuje sa na pr\u00edslu\u0161nom Magistr\u00e1te alebo obecnom \u00farade<br \/>\n* Ob\u010diansky preukaz<br \/>\n* V\u00fdpis z registra trestov nie star\u0161\u00ed ako tri mesiace a jeho \u00faradn\u00fd preklad do nem\u010diny<br \/>\n* Potvrdenie o absolvovan\u00ed opatrovate\u013esk\u00e9ho kurzu, prelo\u017een\u00e9 do nem\u010diny<br \/>\n* Doklad o z\u00edskanom vzdelan\u00ed v oblasti zdravotn\u00edctva (ak ho m\u00e1te)<br \/>\n* \u017diados\u0165 na ohl\u00e1senie \u017eivnosti, resp. pln\u00fa moc na tretiu osobu<\/p>\n<p>V Rak\u00fasku nepotrebujete povolenie k pobytu. Ak tam v\u0161ak str\u00e1vite dlh\u0161iu dobu ako 3 mesiace, podajte si na region\u00e1lnom spr\u00e1vnom \u00farade \u017eiados\u0165 o povolenie k pobytu pre ob\u010danov Eur\u00f3pskej \u00fanie (Lichtbildausweis f\u00fcr EWR-B\u00fcrger). V\u010faka tomuto povoleniu budete ma\u0165 pr\u00e1vo usadi\u0165 sa kdeko\u013evek na \u00fazem\u00ed \u0161t\u00e1tu. Pr\u00e1vo usadi\u0165 sa kdeko\u013evek na \u00fazem\u00ed \u0161t\u00e1tu v\u0161ak plat\u00ed len vtedy, ke\u010f m\u00e1te zabezpe\u010den\u00fa v\u00fd\u017eivu a uzavreli ste v Rak\u00fasku dostato\u010dn\u00e9 nemocensk\u00e9 poistenie. Ak tieto predpoklady nesp\u013a\u0148ate, m\u00f4\u017eete sa kdeko\u013evek na \u00fazem\u00ed Rak\u00faska usadi\u0165 ak:<\/p>\n<p>* predlo\u017e\u00edte vyhl\u00e1senie zamestn\u00e1vate\u013ea o \u00famysle zamestna\u0165 v\u00e1s, potvrdenie o zamestnan\u00ed, alebo m\u00f4\u017eete dolo\u017ei\u0165, \u017ee vykon\u00e1vate samostatne<br \/>\nz\u00e1robkov\u00fa \u010dinnos\u0165,<br \/>\n* preuk\u00e1\u017eete, \u017ee v priebehu \u0161iestich mesiacov pravdepodobne za\u010dnete vykon\u00e1va\u0165 z\u00e1robkov\u00fa \u010dinnos\u0165,<br \/>\n* predlo\u017e\u00edte doklad, \u017ee v\u00e1m ako rodinn\u00e9mu pr\u00edslu\u0161n\u00edkovi zabezpe\u010d\u00ed v\u00fd\u017eivu \u010fal\u0161\u00ed ob\u010dan E\u00da.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-d7b212562697c394d fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_d7b212562697c394d\"><a aria-expanded=\"false\" aria-controls=\"d7b212562697c394d\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#d7b212562697c394d\" href=\"#d7b212562697c394d\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Oprire\/Redeschidere PFA - Ruhenmeldung\/Wiederbetrieb<\/span><\/a><\/h4><\/div><div id=\"d7b212562697c394d\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_d7b212562697c394d\"><div class=\"panel-body toggle-content fusion-clearfix\">Oprirea si reluarea PFA<\/p>\n<p>&nbsp;<\/p>\n<p>PFA poate fi oprita la filiala ramurii \u00a0economice. Termenul legal de oprire a PFA este de trei s\u0103pt\u0103m\u00e2ni de la \u00eencheierea activit\u0103\u021bilor de afaceri. \u00cen anumite cazuri, este posibila oprirea PFA \u00a0cu pana la 18 luni \u00een urm\u0103. Privind \u00eenapoi, suspendarea comer\u021bului anulat retroactiv obligatoriu \u00a0asigur\u0103ri sociale. Asigur\u0103ri de s\u0103n\u0103tate, cu toate acestea se \u00eencheie abia la sf\u00e2r\u0219itul lunii \u00een care acesta este primit aviz de afaceri suspendare.<\/p>\n<p>PFA se suspend\u0103 pentru o perioad\u0103 nedeterminat\u0103, \u0219i nu este limitata de absolut nimic.<\/p>\n<p>\u00cen urma opririi PFA, solicitantul prime\u0219te confirmarea cum ca PFA-ul a\u00a0fost oprit , care a fost la sf\u00e2r\u0219itul anului medicale obligatorii \u0219i asigurarile sociale. Acest certificat trebuie livrat cat mai rapid posibil la filiala corespunz\u0103toare a societ\u0103\u021bii de asigur\u0103ri de s\u0103n\u0103tate din Slovacia, unde asiguratului va fi re\u00eennoit cardul de sanatate.<\/p>\n<p>Re\u00eennoirea comerciale are loc \u00een camer\u0103 economic. Comert trebuie s\u0103 fie restabilit\u0103 c\u00e2t mai repede posibil dup\u0103 \u00eenfiin\u021barea, \u00een cel mult trei s\u0103pt\u0103m\u00e2ni.<\/p>\n<p>Oprirea \u0219i reluarea PFA-ului nu se pl\u0103te\u0219te. De oprirea sau restituirea PFA-ului veti fi instiintat nu trebuie sa anuntati pe nimeni<\/p>\n<p>&nbsp;<\/p>\n<p>Anularea PFA-ului<\/p>\n<p>&nbsp;<\/p>\n<p>Anularea PFA-ului se realizeaz\u0103 la oficiul de licen\u021biere sau la consiliul local. \u00a0comerciale intr\u0103 \u00een vigoare la data primirii liceente \u0219i este irevocabil\u0103. Finalul comer\u021bului se \u00eencheie \u0219i asigur\u0103ri sociale \u0219i de s\u0103n\u0103tate obligatorii de la sf\u00e2r\u0219itul lunii \u00een care comer\u021bul este anulat. Certificat de comer\u021b finalizare, trimis, este necesar s\u0103 se introduc\u0103 \u00een ramura \u00een cauz\u0103 a societ\u0103\u021bii de asigur\u0103ri de s\u0103n\u0103tate din Slovacia, unde asiguratul asigurare re\u00eennoit.<\/p>\n<p>Terminarea PFA-ului ar trebui s\u0103 fie raportate la biroul de impozitare, de preferin\u021b\u0103 sub un formular concret.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-cc6b650d5d34bac4e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_cc6b650d5d34bac4e\"><a aria-expanded=\"false\" aria-controls=\"cc6b650d5d34bac4e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#cc6b650d5d34bac4e\" href=\"#cc6b650d5d34bac4e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Incheiere PFA - Zur\u0171cklegung des Gewerbes<\/span><\/a><\/h4><\/div><div id=\"cc6b650d5d34bac4e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_cc6b650d5d34bac4e\"><div class=\"panel-body toggle-content fusion-clearfix\">Zru\u0161enie \u017eivnosti<\/p>\n<p>Zru\u0161enie \u017eivnosti sa vykon\u00e1va na pr\u00edslu\u0161nom \u017eivnostenskom \u00farade &#8211; Gewerbeamt (Magistrat\/Bezirkhauptmanschaft). Ukon\u010denie \u017eivnosti nadob\u00fada \u00fa\u010dinnos\u0165 d\u0148om doru\u010denia \u017eiadosti na \u017eivnostensk\u00fd \u00farad a je neodvolate\u013en\u00e9. Ukon\u010den\u00edm \u017eivnosti kon\u010d\u00ed aj povinn\u00e9 zdravotn\u00e9 a soci\u00e1lne poistenie, a to ku koncu mesiaca, v ktorom bola \u017eivnos\u0165 zru\u0161en\u00e1. Potvrdenie o ukon\u010den\u00ed \u017eivnosti, zaslan\u00e9 zo soci\u00e1lnej pois\u0165ovne &#8211; SVA &#8211; je potrebn\u00e9 zanies\u0165 do pr\u00edslu\u0161nej pobo\u010dky zdravotnej pois\u0165ovne na Slovensku, kde bude poistencovi obnoven\u00e9 poistenie.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-4d53738bdfcf2e1a9 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_4d53738bdfcf2e1a9\"><a aria-expanded=\"false\" aria-controls=\"4d53738bdfcf2e1a9\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#4d53738bdfcf2e1a9\" href=\"#4d53738bdfcf2e1a9\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Traducere PFA \u2013 Standortverlegung<\/span><\/a><\/h4><\/div><div id=\"4d53738bdfcf2e1a9\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_4d53738bdfcf2e1a9\"><div class=\"panel-body toggle-content fusion-clearfix\">V pr\u00edpade, \u017ee je \u017eivnos\u0165 prihl\u00e1sen\u00e1 v rodine, v ktorej opatrovate\u013e vykon\u00e1va svoju \u010dinnos\u0165, mus\u00ed v pr\u00edpade \u00famrtia pacienta, alebo ukon\u010denia svojej \u010dinnosti prelo\u017ei\u0165 aj svoju \u017eivnos\u0165, t.z. prelo\u017ei\u0165 prev\u00e1dzku.<br \/>\nNov\u00fdm miestom prev\u00e1dzky je zvy\u010dajne bydlisko nov\u00e9ho pacienta. Hor\u0161ie je to v pr\u00edpade, ak trv\u00e1 dlh\u0161\u00ed \u010das, k\u00fdm si opatrovate\u013e zo\u017eenie nov\u00e9 miesto. \u017divnos\u0165 ost\u00e1va samozrejme prihl\u00e1sen\u00e1 na mieste, kde u\u017e nevykon\u00e1va svoju \u010dinnos\u0165. K\u00fdm opatrovate\u013e nem\u00e1 nov\u00e9 p\u00f4sobisko, nem\u00e1 kam svoju \u017eivnos\u0165 prelo\u017ei\u0165. To zo sebou prin\u00e1\u0161a \u010dasto komplik\u00e1cie, ako je napr\u00edklad doru\u010dovanie po\u0161ty.<\/p>\n<p>\u017divnos\u0165 je nutn\u00e9 prelo\u017ei\u0165 do 3 t\u00fd\u017ed\u0148ov po zmene miesta vykon\u00e1vania \u017eivnosti, inak m\u00f4\u017ee by\u0165 ulo\u017een\u00e1 pokuta vo v\u00fd\u0161ke do 2 180,00\u20ac.<\/p>\n<p>Prelo\u017eenie \u017eivnosti sa vykon\u00e1va na \u017eivnostenskom \u00farade &#8211; v mest\u00e1ch na Magistr\u00e1te, mimo miest na obvodn\u00fdch \u00faradoch &#8211; Bezirkhauptmanschaftoch.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-2ed653ccc740f69d8 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_2ed653ccc740f69d8\"><a aria-expanded=\"false\" aria-controls=\"2ed653ccc740f69d8\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#2ed653ccc740f69d8\" href=\"#2ed653ccc740f69d8\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Camera de Comert Austria - Wirtschaftskammer \u00d6sterreich \u2013 WKO<\/span><\/a><\/h4><\/div><div id=\"2ed653ccc740f69d8\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_2ed653ccc740f69d8\"><div class=\"panel-body toggle-content fusion-clearfix\">Otvoren\u00edm \u017eivnosti sa st\u00e1va ka\u017ed\u00fd podnikate\u013e automaticky \u010dlenom hospod\u00e1rskej komory v Rak\u00fasku. Ka\u017ed\u00e1 spolkov\u00e1 krajina ma vlastn\u00fa hospod\u00e1rsku komoru. Pr\u00edslu\u0161nos\u0165 ku hospod\u00e1rskej komore je ur\u010den\u00e1 miestom, na ktor\u00e9 je prihl\u00e1sen\u00e1 \u017eivnos\u0165 &#8211; Gewerbestandort.<\/p>\n<p>Po ohl\u00e1sen\u00ed \u017eivnosti dostane ka\u017ed\u00fd podnikate\u013e d\u00f4le\u017eit\u00e9 inform\u00e1cie \u010dlenstve v hospod\u00e1rskej komore a pr\u00edstupov\u00e9 d\u00e1ta, ktor\u00fdmi sa m\u00f4\u017ee prihl\u00e1si\u0165 na internetovej str\u00e1nke. Ka\u017ed\u00fd podnikate\u013e tam m\u00e1 zriaden\u00fd svoj \u00fa\u010det, kde n\u00e1jde inform\u00e1cie o svojej \u017eivnosti a in\u00e9 zauj\u00edmavosti.<\/p>\n<p>V\u00fd\u0161ka \u010dlensk\u00e9ho poplatku je vo v\u0161etk\u00fdch spolkov\u00fdch krajin\u00e1ch rozdielna. \u010clensk\u00e9 pr\u00edspevky sl\u00fa\u017eia v\u00fdlu\u010dne na financovanie odborov\u00fdch skup\u00edn a odborov\u00fdch zv\u00e4zov a ich \u010dinnosti a uhr\u00e1dzaj\u00fa sa raz ro\u010dne, po\u010das celej doby prev\u00e1dzkovania \u017eivnosti.<\/p>\n<p>Povinnos\u0165 platenia poplatkov zanik\u00e1 a\u017e zru\u0161en\u00edm \u017eivnosti.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-4912159d3cd67b984 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_4912159d3cd67b984\"><a aria-expanded=\"false\" aria-controls=\"4912159d3cd67b984\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#4912159d3cd67b984\" href=\"#4912159d3cd67b984\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Asigurare sociala in Austria - Sozialversicherung der gewerblichen Wirtschaft \u2013 SVA<\/span><\/a><\/h4><\/div><div id=\"4912159d3cd67b984\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_4912159d3cd67b984\"><div class=\"panel-body toggle-content fusion-clearfix\">Toti ingrijitorii care isi desfasoara activitatea ca si PFA \u00een Austria sunt incluse<\/p>\n<p>obligatoriu \u00een sistemul de asigur\u0103ri sociale si sunt obligati s\u0103 pl\u0103teasc\u0103 contribu\u021bii la<\/p>\n<p>administratorul acestui asigurari. Administratorul acestei asigur\u0103ri este Casa<\/p>\n<p>nationala de asigur\u0103ri sociale pentru PFA &#8211; SVA.<\/p>\n<p>Asigurarea cuprinde:<\/p>\n<ul>\n<li>Asigurarea de pensii &#8211; Pensionsversicherung<\/li>\n<li>Asigurarea de s\u0103n\u0103tate &#8211; Krankenversicherung<\/li>\n<li>Asigurarea in caz de accident &#8211; Umfallversicherung<\/li>\n<li>Asigurari suplimentare pentru pensie- Selbst\u00e4ndigenvorsorge<\/li>\n<\/ul>\n<p>Obligatia platirii acestei asigur\u0103ri incepe odata cu anuntarea PFA-ului. Ajunge sa fie<\/p>\n<p>chiar o zi a lunii, \u0219i asigurarea trebuie platita integral. SVA(Casa nationala de<\/p>\n<p>asigur\u0103ri sociale) este anuntata imediat de Oficiul Comer\u021bului dup\u0103 deschiderea PFA-<\/p>\n<p>ului. Nu este nevoie de o anuntare speciala pentru Casa nationala de asigur\u0103ri<\/p>\n<p>sociale.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-63a13aade9f8b751d fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_63a13aade9f8b751d\"><a aria-expanded=\"false\" aria-controls=\"63a13aade9f8b751d\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-1\" data-target=\"#63a13aade9f8b751d\" href=\"#63a13aade9f8b751d\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Pensie Austria<\/span><\/a><\/h4><\/div><div id=\"63a13aade9f8b751d\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_63a13aade9f8b751d\"><div class=\"panel-body toggle-content fusion-clearfix\">D\u00f4chodkov\u00e9 zabezpe\u010denie SZ\u010cO &#8211; Selbst\u00e4ndigenvorsorge<\/p>\n<p>\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 &#8211; Betriebliches Mitarbeiter- und Selbst\u00e4ndigenvorsorgegesetz) plati\u0165 pr\u00edspevky na d\u00f4chodkov\u00e9 zabezpe\u010denie samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b.<\/p>\n<p>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.<br \/>\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<p>N\u00e1rok na d\u00e1vky a v\u00fdplata d\u00e1vok<\/p>\n<p>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<p>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<p>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<p>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<p>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<p>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<p>Pripoistenie v penzijnom poisten\u00ed \u2013 H\u00f6herversicherung in der Pensionsversicherung<\/p>\n<p>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<p>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<p>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 &#8222;Nur f\u00fcr H\u00f6herversicherung&#8221;.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-one\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:64;line-height:var(--awb-typography1-line-height);\">Consultanta fiscala<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:var(--awb-color1);--awb-title-color:#333333;--awb-content-color:var(--awb-color8);--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-637-2\"><div class=\"fusion-panel panel-default panel-35ddede9b341c1225 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_35ddede9b341c1225\"><a aria-expanded=\"false\" aria-controls=\"35ddede9b341c1225\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-2\" data-target=\"#35ddede9b341c1225\" href=\"#35ddede9b341c1225\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Infromatii generale<\/span><\/a><\/h4><\/div><div id=\"35ddede9b341c1225\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_35ddede9b341c1225\"><div class=\"panel-body toggle-content fusion-clearfix\">Vznik da\u0148ovej povinnosti<\/p>\n<p>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) &#8211; 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.<br \/>\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<p>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<p>* 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<br \/>\n* v pr\u00edpade dosiahnut\u00fdch pr\u00edjmov, ktor\u00e9 automaticky podliehaj\u00fa zdaneniu (\u00a7 42 Abs. 1 Z 2 EStG 1988)<br \/>\n* v pr\u00edpade, ak \u010dist\u00fd pr\u00edjem je vy\u0161\u0161\u00ed ako 11.000 Eur pri neobmedzenej da\u0148ovej povinnosti<br \/>\n* v pr\u00edpade s\u00fabehu pr\u00edjmov zo z\u00e1vislej a nez\u00e1vislej \u010dinnosti<br \/>\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<br \/>\n* v pr\u00edpade, ak u\u017e bolo da\u0148ovn\u00edkovi pridelen\u00e9 da\u0148ov\u00e9 \u010d\u00edslo<br \/>\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<p>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<p>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<p>Ku pr\u00edjmom ka\u017ed\u00e9ho opatrovate\u013ea\/ky patr\u00ed :<\/p>\n<p>* honor\u00e1r za poskytovan\u00e9 slu\u017eby &#8211; tzv. Taggeld<br \/>\n* n\u00e1hrada cestovn\u00e9ho \u2013 tzv. Reisegeld<br \/>\n* vecn\u00e9 pr\u00edjmy (za bezplatn\u00fa stravu a ubytovanie) &#8211; tzv. Sachbezug<br \/>\n* n\u00e1hrada za \u00fahradu soc. poistenia &#8211; Sozialversicherung<\/p>\n<p>K v\u00fddavkom je mo\u017en\u00e9 zar\u00e1ta\u0165:<\/p>\n<p>* 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<br \/>\n* odvody na soci\u00e1lne poistenie pr\u00edp. in\u00e9 pripoistenia<br \/>\n* poplatky do WKO<\/p>\n<p>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 <a title=\"Verf24\" href=\"https:\/\/https:\/\/www.opatrovanie-rakusko.sk\/fotky5323\/Finanzamt\/Verf_24-finanzamt.pdf\">Verf24<\/a> &#8211; tla\u010dov\u00fd formul\u00e1r, <a title=\"Verf24 pre PC\" href=\"https:\/\/https:\/\/www.opatrovanie-rakusko.sk\/fotky5323\/Finanzamt\/Verf24-zum_Ausfullen.pdf\">Verf24<\/a> &#8211; PC formul\u00e1r, <a title=\"Verf25 slovensk\u00fd preklad\" href=\"https:\/\/https:\/\/www.opatrovanie-rakusko.sk\/fotky5323\/Finanzamt\/Verf24-SK.pdf\">Verf24<\/a> &#8211; v sloven\u010dine.<\/p>\n<p>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<p>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><div class=\"fusion-panel panel-default panel-b4872098a3ebfe7c7 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b4872098a3ebfe7c7\"><a aria-expanded=\"false\" aria-controls=\"b4872098a3ebfe7c7\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-2\" data-target=\"#b4872098a3ebfe7c7\" href=\"#b4872098a3ebfe7c7\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Informatii despre venit \/ Einnahmen-Ausgaben-Rechnung<\/span><\/a><\/h4><\/div><div id=\"b4872098a3ebfe7c7\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b4872098a3ebfe7c7\"><div class=\"panel-body toggle-content fusion-clearfix\">Fiecare persoana fizica autorizata trebuie s\u0103 \u021bin\u0103 eviden\u021ba veniturilor. Cel mai comun mod de a\u00a0evidenta veniturile este Einnahmen-Ausgaben-Rechnung.<\/p>\n<p>Einnahmen-Ausgaben-Invoice este un rezumat al veniturilor \u0219i a cheltuielilor pentru anul anterior &#8211; \u00een\u00a0cazul nostru anul calendaristic. Acest rezumat de venituri \u0219i cheltuieli este necesar pentru controlul de\u00a0la organul fiscal.<\/p>\n<p>La veniturile pentru fiecare infirmier\/a se includ:<\/p>\n<ul>\n<li>Onorariu pentru servicii prestari \u2013 Taggeld<\/li>\n<li>compensarea cheltuielilor de drum \u2013 Reisegeld<\/li>\n<li>beneficii venit (pentru masa si cazare \u2013 Sachbezug<\/li>\n<li>beneficii pentru asigurare sociala \u2013 Sozialversicherung<\/li>\n<\/ul>\n<p>La cheltuieli \u00a0se pot adauga:<\/p>\n<ul>\n<li>Cheltuielile efectuate de fapt, care sunt str\u00e2ns legate de activitatea de infirmier sau costuri fixe 12%\u00a0din abonament<\/li>\n<li>contributii la asigurare sociala sau alte asigurari.<\/li>\n<\/ul>\n<p>\u00cen cazul \u00een care persoana fizica deduce cheltuielile dup\u0103 cererea anterioar\u0103 a unei sume forfetare,\u00a0este posibila intoarcerea dupa 5 ani.<\/p>\n<p>La sistemul de amortizare a\u00a0persoanei fizice autorizate cheltuielile efective trebuie s\u0103 se \u021bin\u0103 o\u00a0eviden\u021b\u0103 exact\u0103. Cheltuielile efective exercitate pentru a fi efectuate \u00een conformitate cu o afacere.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-5a73cf9182ddb7b2e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_5a73cf9182ddb7b2e\"><a aria-expanded=\"false\" aria-controls=\"5a73cf9182ddb7b2e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-2\" data-target=\"#5a73cf9182ddb7b2e\" href=\"#5a73cf9182ddb7b2e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Inregistrarea la finante<\/span><\/a><\/h4><\/div><div id=\"5a73cf9182ddb7b2e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_5a73cf9182ddb7b2e\"><div class=\"panel-body toggle-content fusion-clearfix\">Dupa obtinerea autorizatiei de persoana fizica autoritzata fiecare persoana este obligat sa raporteze in<br \/>\ntermen de o\u00a0luna de la activitatiile sale de afaceri la organul\u00a0 fiscal competent. Ajunge informarea<br \/>\nscrisa sau orala.<\/p>\n<p>\u00cen plus, este necesar s\u0103 se completeze gestionarul, care prime\u0219te de obicei un antreprenor \u00een<br \/>\ndemararea de afaceri. Pentru persoane fizice se utilizeaz\u0103 chestionarul Verf24 &#8211; formular de imprimare<br \/>\nVerf24 &#8211; formular PC Verf24 &#8211; \u00een limba slovaca.<\/p>\n<p>Pe baza datelor din acest formular sunt autorit\u0103\u021bile\u00a0 financiare competente sa decide daca<br \/>\ncomerciantului\u00a0 acorda codul fiscal\u00a0 \u0219i prin urmare\u00a0 s\u0103 fie incluse \u00een sistemul fiscal sau s\u0103 r\u0103m\u00e2n\u0103 doar<br \/>\n\u00een eviden\u021be. Codul fiscal este de obicei se\u00a0 acord\u0103 numai atunci c\u00e2nd indic\u0103 venitul propus \u00een acest<br \/>\ngestionar dep\u0103\u0219e\u0219te 11.000 de euro. Dup\u0103 un num\u0103r de TVA este un antreprenor de obicei \u00eel invit\u0103 s\u0103<br \/>\ndepun\u0103 o declara\u021bie fiscal\u0103 \u00een cazul \u00een care nu a fost depus\u0103 \u00een termenul legal.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-8c4c927787cf73d9e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_8c4c927787cf73d9e\"><a aria-expanded=\"false\" aria-controls=\"8c4c927787cf73d9e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-637-2\" data-target=\"#8c4c927787cf73d9e\" href=\"#8c4c927787cf73d9e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Rambursare impozit<\/span><\/a><\/h4><\/div><div id=\"8c4c927787cf73d9e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_8c4c927787cf73d9e\"><div class=\"panel-body toggle-content fusion-clearfix\">Vr\u00e1tenie dane z Rak\u00faska<\/p>\n<p>Vr\u00e1tenie dane je v podstate podanie da\u0148ov\u00e9ho priznania zo z\u00e1visl\u00e9ho pomeru, t.z. t\u00fdka sa zamestnancov. Da\u0148ov\u00e9 priznanie je mo\u017en\u00e9 poda\u0165 v Rak\u00fasku sp\u00e4tne do 5 rokov a t\u00fdm si uplatni\u0165 vyplatenie da\u0148ov\u00fdch preplatkov, ktor\u00e9 vznikn\u00fa po podan\u00ed da\u0148ov\u00e9ho priznania. U Slov\u00e1kov pracuj\u00facich v Rak\u00fasku dosahuj\u00fa da\u0148ov\u00e9 preplatky \u010dasto nieko\u013eko stoviek eur. Z\u00e1le\u017e\u00ed na d\u013a\u017eke vykon\u00e1vanej pr\u00e1ce v danom kalend\u00e1rnom roku, v\u00fd\u0161ke pr\u00edjmu a v\u00fd\u0161ke dani, odvedenej zamestn\u00e1vate\u013eom finan\u010dn\u00e9mu \u00faradu.<\/p>\n<p>Na vzniku da\u0148ov\u00fdch preplatkov sa podie\u013eaj\u00fa hlavne:<\/p>\n<p>* Nezdanite\u013en\u00fd pr\u00edjem zamestnanca, ktor\u00fd je moment\u00e1lne vo v\u00fd\u0161ke 12.000eur<br \/>\n* Zn\u00ed\u017eenie z\u00e1kladu dane<br \/>\n* Uplatnenie bonusov, ktor\u00e9 priamo zni\u017euj\u00fa da\u0148<\/p>\n<p>Na zn\u00ed\u017een\u00ed z\u00e1kladu dane sa podie\u013eaj\u00fa \u017eivotn\u00e9 poistky, hypot\u00e9ky, bonusy pre poberate\u013eov rodinn\u00fdch pr\u00eddavkov, cestov\u00e9 n\u00e1klady, n\u00e1klady na ubytovanie v Rak\u00fasku a pod.<\/p>\n<p>Medzi bonusy, ktor\u00e9 zni\u017euj\u00fa priamu da\u0148 patria napr. bonusy pre samo\u017eivite\u013eov rod\u00edn pr\u00edp. samo\u017eivite\u013eov det\u00ed.<\/p>\n<p>Ak\u00e9 dokumenty potrebujeme na vr\u00e1tenie dane z pr\u00edjmu?<br \/>\nPre najr\u00fdchlej\u0161ie vy\u017eiadanie dan\u00ed z pr\u00edjmu v maxim\u00e1lnej v\u00fd\u0161ke potrebujeme:<br \/>\nKopiu dokumentu Lohnzettel od zamestn\u00e1vatela;<br \/>\nPotvrdenie Bescheinigung EU\/EWR (E9 form).<\/p>\n<p>\u010co je Lohnzettel?<br \/>\nLohnzettel je ro\u010dn\u00e9 zhrnutie, ktor\u00e9 dostanete od svojho zamesn\u00e1vatela na konci da\u0148ov\u00e9ho obdobia. Ukazuje celkov\u00fa sumu, ktor\u00fa ste zaplatili u svojho zamestn\u00e1vatela a v\u00fd\u0161ku odveden\u00fdch dan\u00ed, ktor\u00e9 zamestn\u00e1vatel zaplatil za V\u00e1s z Va\u0161ich pr\u00edjmov.<\/p>\n<p>Kolko rokov dozadu m\u00f4\u017eete po\u017eiada\u0165 o vr\u00e1tenie dane z pr\u00edjmu?<br \/>\nM\u00f4\u017eete po\u017eiada\u0165 5 rokov dozadu za vr\u00e1tenie dan\u00ed z pr\u00edjmu.<\/p>\n<p>Ako dlho trv\u00e1 k\u00fdm dostanete dane z pr\u00edjmu?<br \/>\nV priemere trv\u00e1 5 to 7 mesiacov od d\u00e1tumu podania dokumentov na Rak\u00fasky da\u0148ov\u00fd \u00farad, z\u00e1vis\u00ed od toho \u010di m\u00e1 klient n\u00e1rok na vr\u00e1tenie dan\u00ed.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:20px;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1100px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-title-text fusion-title-size-one\"><div class=\"title-sep-container title-sep-container-left fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer fusion-no-large-visibility fusion-no-medium-visibility fusion-no-small-visibility\"><\/span><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:64;line-height:var(--awb-typography1-line-height);\">Inform\u00e1cie o cen\u00e1ch za slu\u017eby na vy\u017eiadanie<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p>Ku ka\u017ed\u00e9mu z\u00e1kazn\u00edkovy pristupujeme individu\u00e1lne a\u00a0sna\u017e\u00edme sa efekt\u00edvne naklada\u0165 s prostriedkami vynalo\u017een\u00fdmi na vypracovanie dokumentov, \u010do v\u00e1m prin\u00e1\u0161a benefit v podobe ni\u017e\u0161\u00edch poplatkov za slu\u017eby.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><form method=\"post\" enctype=\"multipart\/form-data\" id=\"vfbp-form-6\" 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fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><h1 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Zaregistrujte sa e\u0161te dnes a z\u00edskajte pln\u00fd pr\u00edstup k dokumentom a podkladom na stiahnutie \u00faplne zadarmo<\/span><\/h1>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_2_5 2_5 fusion-flex-column\" 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