{"id":41,"date":"2024-11-02T17:12:45","date_gmt":"2024-11-02T17:12:45","guid":{"rendered":"https:\/\/spn-silesia.org\/index.php\/podatek_niemiecki\/"},"modified":"2026-01-12T08:51:22","modified_gmt":"2026-01-12T08:51:22","slug":"podatek_niemiecki","status":"publish","type":"page","link":"https:\/\/spn-silesia.org\/index.php\/podatek_niemiecki\/","title":{"rendered":"Podatek_niemiecki"},"content":{"rendered":"\n    \n    <section class=\"skrollable u-clearfix u-container-align-center u-image u-parallax u-section-2\" id=\"sec-6f56\" data-image-width=\"1280\" data-image-height=\"783\" style=\"background-image: url(&quot;https:\/\/spn-silesia.org\/wp-content\/uploads\/2024\/11\/b9357edcf5b1cb86ef1d305ce1ebf5fca168aa05235136845528645cf4839b449e15fa2a6eb09f0d8fc2b2bc2a349efab72c9566bec0b039fe2c1f_1280.jpg&quot;);\">\n      <div class=\"u-clearfix u-sheet u-sheet-1\"><\/div>\n    <\/section>\n    <section class=\"u-clearfix u-section-3\" id=\"sec-4da4\">\n      <div class=\"u-clearfix u-sheet u-sheet-1\">\n        <h2 class=\"u-text u-text-1\">Podatek niemiecki<\/h2>\n        <div class=\"u-clearfix u-group-elements u-group-elements-1\">\n          <div class=\"u-flip-horizontal u-shape u-shape-svg u-text-black u-shape-1\">\n            <svg class=\"u-svg-link\" preserveAspectRatio=\"none\" viewBox=\"0 0 160 100\" style=\"\"><use xlink:href=\"#svg-5b60\"><\/use><\/svg>\n            <svg class=\"u-svg-content\" viewBox=\"0 0 160 100\" x=\"0px\" y=\"0px\" id=\"svg-5b60\"><path d=\"M100,0l60,100H0V0H100z\"><\/path><\/svg>\n          <\/div>\n          <div class=\"u-palette-2-base u-shape u-shape-rectangle u-shape-2\"><\/div>\n          <div class=\"u-flip-vertical u-shape u-shape-svg u-text-palette-3-base u-shape-3\">\n            <svg class=\"u-svg-link\" preserveAspectRatio=\"none\" viewBox=\"0 0 160 100\" style=\"\"><use xlink:href=\"#svg-f0b5\"><\/use><\/svg>\n            <svg class=\"u-svg-content\" viewBox=\"0 0 160 100\" x=\"0px\" y=\"0px\" id=\"svg-f0b5\"><path d=\"M100,0l60,100H0V0H100z\"><\/path><\/svg>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/section>\n    <section class=\"u-clearfix u-section-4\" id=\"sec-83ad\">\n      <div class=\"u-clearfix u-sheet u-sheet-1\">\n        <p class=\"u-align-justify u-text u-text-1\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\"><span style=\"font-weight: 700;\"><\/span><b>OBOWI\u0104ZEK Z\u0141O\u017bENIA DEKLARACJI PODATKOWEJ<\/b>\n          <br>\n          <br>Je\u017celi pracowa\u0142e\u015b lub pracujesz legalnie na terenie Niemiec to jako\npodatnik&nbsp;masz obowi\u0105zek rozliczania si\u0119 z&nbsp;niemieckim urz\u0119dem\nskarbowym do&nbsp;<span class=\"u-text-palette-2-base\"><b>31 lipca roku nastepnego<\/b><\/span><b><span class=\"u-text-palette-2-base\"><\/span><\/b>,&nbsp; pod warunkiem \u017ce&nbsp;spe\u0142niasz jeden z\nponi\u017cszych&nbsp; warunk\u00f3w, a w szczeg\u00f3lno\u015bci:<br>\n        <\/p>\n        <ul class=\"u-align-justify u-text u-text-2\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li><span style=\"font-weight: 700;\"><\/span> Je\u017celi\n     uzyska\u0142e\u015b dodatkowe dochody niepodlegaj\u0105ce opodatkowaniu, przekraczaj\u0105ce w\n     ci\u0105gu roku 410 EUR (np. z wynajmu mieszkania),\n          <\/li>\n          <li>Je\u017celi\n     uzyska\u0142e\u015b jednocze\u015bnie wynagrodzenie od kilku pracodawc\u00f3w lub je\u015bli jedno\n     z wynagrodze\u0144 zosta\u0142o naliczone zgodnie z klasa&nbsp; podatkowa VI (Steuerklasse 6)<\/li>\n          <li>Je\u017celi oboje ma\u0142\u017conkowie\/partnerzy otrzymuj\u0105 wynagrodzenie a jeden z\n     nich jest w ci\u0105gu roku lub cz\u0119\u015bci roku kalendarzowego opodatkowany wed\u0142ug\n     klasy podatkowej V lub VI lub dla IV klasy podatkowej wsp\u00f3\u0142czynnik zgodnie\n     z \u00a7 39f EStG zosta\u0142o wzi\u0119te pod uwag\u0119,<\/li>\n          <li>Je\u017celi\n     uzyska\u0142e\u015b dochody z tytu\u0142u odprawy, odszkodowania, zasi\u0142k\u00f3w Elterngeld,\n     Mutterschaftsgeld, Krankengeld, dochody zagraniczne (np. polskie)\n     przekraczaj\u0105ce w ci\u0105gu roku 410 EUR,<\/li>\n          <li>Je\u017celi masz\n     przyznany&nbsp;<i>Steuerfreibetrag <\/i>(kwota wolna od podatku np. z\n     tytu\u0142u dojazd\u00f3w do pracy, do domu.),\n          <\/li>\n          <li>Je\u017celi masz\n     sta\u0142e miejsce zamieszkania za granic\u0105 (np. w Polsce), a Tw\u00f3j pobyt w\n     Niemczech jest kr\u00f3tszy ni\u017c 6 miesi\u0119cy i wnioskowa\u0142e\u015b o nieograniczony\n     obowi\u0105zek podatkowy,<\/li>\n          <li>Je\u017celi masz\n     dochody z dzia\u0142alno\u015bci gospodarczej na&nbsp;terenie Niemiec,\n     przekraczaj\u0105ce w ci\u0105gu roku kwot\u0119 tzw. Grundfreibetrag&nbsp; w wysoko\u015bci 15 520 EUR (2022r.), 16 362\u20ac (2023r.), 17 676\u20ac(2024r.), 18144\u20ac (2025r.)<\/li>\n          <li>Je\u017celi\n     otrzyma\u0142e\u015b na wniosek,&nbsp; w zwi\u0105zku z\n     mieszkaj\u0105cym za granic\u0105 (np. w Polsce) ma\u0142\u017conkiem klas\u0119 podatkow\u0105 III.<\/li>\n          <li> W przypadku os\u00f3b rozwiedzionych lub trwale w separacji \u017cyj\u0105cych\n     rodzic\u00f3w lub rodzic\u00f3w dzieci urodzonych poza zwi\u0105zkiem ma\u0142\u017ce\u0144skim,<\/li>\n          <li>Kurzarbeitergeld\n     \u2013 tzw. \u201epostojowe\u201c pow. 410\u20ac - obowi\u0105zek rozliczenia jest do 30 wrze\u015bnia\n     2026<\/li>\n        <\/ul>\n        <p class=\"u-align-justify u-text u-text-3\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\"><span style=\"font-weight: 700;\"><\/span>Co do zasady w nast\u0119puj\u0105cych przypadkach <b>NIE JESTES ZOBOWIAZANY<\/b> do\nz\u0142o\u017cenia deklaracji podatkowej:<br>\n        <\/p>\n        <ul class=\"u-align-justify u-text u-text-4\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li><span style=\"font-weight: 700;\"><\/span> Je\u017celi jeste\u015b na\nklasie podatkowej I,\n          <\/li>\n          <li><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">Je\u017celi rozliczasz si\u0119 wsp\u00f3lnie z ma\u0142\u017conkiem i oboje\njeste\u015bcie na klasie podatkowej IV,<\/span>\n          <\/li>\n          <li><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">Je\u017celi twoje dochody nie przekraczaj\u0105 wysoko\u015bci tzw.\nGrundfreibetrag<\/span>&nbsp;&nbsp;<span style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">tj.:<\/span>\n          <\/li>\n        <\/ul>\n        <ul class=\"u-align-justify u-custom-list u-text u-text-5\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li>\n            <div class=\"u-list-icon u-text-black\">\n              <div>\u25ba<\/div>\n            <\/div>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon u-text-black\">\n              <div>\u25ba<\/div>\n            <\/div><span style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">7760\u20ac (2022r.),<\/span>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon u-text-black\">\n              <div>\u25ba<\/div>\n            <\/div><span style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">8181\u20ac (2023r.)<\/span>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon u-text-black\">\n              <div>\u25ba<\/div>\n            <\/div><span style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">8838\u20ac (2024r.)<\/span>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon u-text-black\">\n              <div>\u25ba<\/div>\n            <\/div>9072\u20ac (2025r.)<span style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">\n              <br><\/span>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon u-text-black\">\n              <div>\u25ba<\/div>\n            <\/div><span style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">lub podwojonej tej kwoty\nprzy wsp\u00f3lnym rozliczeniu z ma\u0142\u017conkiem.<\/span>\n          <\/li>\n        <\/ul>\n        <p class=\"u-align-justify u-text u-text-6\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\"><span style=\"font-weight: 700;\"><\/span><b><\/b><b>TERMIN Z\u0141O\u017bENIA ZEZNANIA PODATKOWEGO<\/b>\n          <br>\n          <br>Podatnicy\nzobowi\u0105zani do z\u0142o\u017cenia zeznania podatkowego musz\u0105 je z\u0142o\u017cy\u0107 w urz\u0119dzie\nskarbowym do dnia 31 lipca nast\u0119pnego roku\nKa\u017cdy\npodatnik dobrowolnie sk\u0142adaj\u0105cy deklaracj\u0119 podatkow\u0105 ma na to a\u017c 4 lata.<br>\n          <br><span style=\"font-weight: 700;\">Termin sk\u0142adania zezna\u0144\nup\u0142ywa:<\/span>\n          <br>\n          <br>&nbsp; &nbsp;Rok 2022 \u2013 31.12.2026<br>&nbsp; &nbsp;Rok 2023 \u2013 31.12.2027<br>&nbsp;&nbsp; Rok 2024 - 31.12.2028<br>&nbsp; &nbsp;Rok 2025 \u2013 31.12.2029<br>\n          <br><span style=\"font-weight: 700;\">ULGI PODATKOWE<\/span>\n          <br>\n          <br>Aby odzyska\u0107 jak najwy\u017cszy zwrot podatku masz mo\u017cliwo\u015b\u0107 skorzystania z ulg podatkowych\ntakich jak:<b><\/b>\n        <\/p>\n        <ul class=\"u-align-justify u-text u-text-7\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li><span style=\"font-weight: 700;\"><\/span><b style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">rozliczenie wsp\u00f3lne ze wsp\u00f3\u0142ma\u0142\u017conkiem<\/b><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">. Aby skorzysta\u0107 z tej ulgi nale\u017cy pami\u0119ta\u0107, \u017ce dochody osi\u0105gni\u0119te w danym roku kalendarzowym w Polsce\nnie mog\u0105 przekroczy\u0107 :<\/span>\n          <\/li>\n        <\/ul>\n        <ul class=\"u-align-justify u-custom-list u-text u-text-8\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li><\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div> za rok 2022 - 15520 \u20ac - 72 740,68 z\u0142\n          <\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div> za rok 2023 \u2013 16362 \u20ac - 74 332,56 z\u0142\n          <\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div>za rok 2024 - 17676 \u20ac - 76 119,92  z\u0142\n          <\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div> za rok 2025 - 18144 \u20ac -&nbsp; 76 975,92 z\u0142\n          <\/li>\n        <\/ul>\n        <ul class=\"u-align-justify u-text u-text-9\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li><b>regularnych dojazd\u00f3w do&nbsp;<\/b><b style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">pracy<\/b><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\"> \u2013 w tym celu nale\u017cy zbiera\u0107\n\/zachowa\u0107 imienne faktury podczas tankowania ze stacji przygranicznych lub bilety autobusowe dokumentuj\u0105ce przejazd mi\u0119dzy\nPolska \/Niemcy i Niemcy\/Polska<\/span>\n          <\/li>\n          <li>odliczenia delegacji, odzie\u017cy\nroboczej oraz przedmiot\u00f3w zakupionych w celach s\u0142u\u017cbowych,<\/li>\n          <li>odliczenia z tytu\u0142u wynajmowania\nmieszkania w Niemczech \u2013 na podstawie&nbsp;<b style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">Mietvetrag<\/b><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\"> \u2013 czyli umowy o wynajem mieszkania w Niemczech,<\/span>\n          <\/li>\n          <li><b style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">darowizny<\/b><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\"> dla osoby najbardziej potrzebuj\u0105cej. Darowizn\u0119 mo\u017cna przekaza\u0107 osobom \u017cyj\u0105cym\nw pierwszej linii pokrewie\u0144stwa (matka, ojciec, dziadek, babcia).Osoba ta powinna mie\u0107 uko\u0144czone 65 lat a jej dochody\nmiesi\u0119czne nie powinny przekracza\u0107 rocznej kwoty darowizny. I tak kwota\nprzekazanej darowizny nie mo\u017ce przekroczy\u0107:<\/span>\n          <\/li>\n        <\/ul>\n        <ul class=\"u-align-justify u-custom-list u-text u-text-10\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\">\n          <li><\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div>za rok 2022&nbsp;<b>- 7488 \u20ac<\/b>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div><b><\/b>za rok 2023&nbsp;<b style=\"font-size: 1.125rem; color: #111111; font-family: 'Open Sans',sans-serif; background-color: #ffffff;\">- 8181 \u20ac<\/b>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div>za rok 2024 - <span style=\"font-weight: 700;\">8838 \u20ac<\/span>\n          <\/li>\n          <li>\n            <div class=\"u-list-icon\">\n              <div>\u25ba<\/div>\n            <\/div>za rok 2025&nbsp;<b>\u2013 9072 \u20ac<\/b><span style=\"font-weight: 700;\">\n              <br><\/span>\n          <\/li>\n        <\/ul>\n        <p class=\"u-align-justify u-text u-text-11\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\"><span style=\"font-weight: 700;\"><\/span><b>DOCHODY UZYSKANE W NIEMCZECH NALE\u017bY\nZG\u0141OSI\u0106 W POLSKIM URZ\u0118DZIE SKARBOWYM<\/b>\n          <br>\n          <br>Dochody uzyskane w\nNiemczech nale\u017cy zg\u0142osi\u0107 polskiemu urz\u0119dowi skarbowemu, w zeznaniu rocznym\n(PIT-36 + za\u0142acznik ZG). Nie p\u0142aci si\u0119 od nich podatku w Polsce, pod warunkiem\n\u017ce by\u0142y tylko dochody z tytu\u0142u pracy w Niemczech. Wynika to, \u017ce pomi\u0119dzy Polsk\u0105\na Niemcami obowi\u0105zuje&nbsp;<a href=\"https:\/\/www.poltax.waw.pl\/download\/niemcy\/umowa_polsko_niemiecka_nowa.pdf\" target=\"_blank\" class=\"u-active-none u-border-none u-btn u-button-style u-hover-none u-none u-text-palette-1-base u-btn-1\"><span class=\"u-text-palette-2-base\"><b>umowa o unikaniu podw\u00f3jnego opodatkowania<\/b><\/span>\n          <\/a>, kt\u00f3ra przewiduje, \u017ce dochody opodatkowane w\njednym kraju s\u0105 uwzgl\u0119dniane w drugim kraju na zasadzie tzw. \"odliczenia z\nprogresj\u0105\"\n        <\/p>\n        <p class=\"u-align-justify u-text u-text-12\" data-animation-name=\"customAnimationIn\" data-animation-duration=\"1000\" data-animation-delay=\"0\" data-animation-out=\"0\"><span style=\"font-weight: 700;\"><\/span><b>OP\u0141ATY W ROKU 2026:<\/b>\n          <br>\n        <\/p>\n        <div class=\"u-table u-table-responsive u-table-1\">\n          <table class=\"u-table-entity\">\n            <colgroup>\n              <col width=\"33.5%\">\n              <col width=\"33.5%\">\n              <col width=\"33.00000000000001%\">\n            <\/colgroup>\n            <thead class=\"u-align-center u-palette-2-base u-table-header u-table-header-1\">\n              <tr style=\"height: 47px;\">\n                <th class=\"u-border-1 u-border-grey-dark-1 u-border-no-left u-border-no-right u-table-cell\">ZWROT<\/th>\n                <th class=\"u-border-1 u-border-grey-dark-1 u-border-no-left u-border-no-right u-table-cell\">OP\u0141ATA<\/th>\n                <th class=\"u-border-1 u-border-grey-dark-1 u-border-no-left u-border-no-right u-table-cell\">DLA OS\u00d3B Z III KLAS\u0104 PODATKOW\u0104 <\/th>\n              <\/tr>\n            <\/thead>\n            <tbody class=\"u-align-center u-table-alt-palette-2-light-3 u-table-body\">\n              <tr style=\"height: 47px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> 0 \u20ac - 250 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> 75 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> +10 \u20ac<\/td>\n              <\/tr>\n              <tr style=\"height: 47px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">25\u200b\u200b0 \u20ac - 500 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> 85 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> + 10 \u20ac<\/td>\n              <\/tr>\n              <tr style=\"height: 40px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> 500 \u20ac - 1000 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> 120 \u20ac <\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"><\/td>\n              <\/tr>\n              <tr style=\"height: 47px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">100\u200b\u200b0 \u20ac - 3000 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">150 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"><\/td>\n              <\/tr>\n              <tr style=\"height: 47px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"> powy\u017cej 3000 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">170 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\"><\/td>\n              <\/tr>\n            <\/tbody>\n          <\/table>\n        <\/div>\n        <div class=\"u-table u-table-responsive u-table-2\">\n          <table class=\"u-table-entity\">\n            <colgroup>\n              <col width=\"100%\">\n            <\/colgroup>\n            <tbody class=\"u-align-center u-table-body\">\n              <tr style=\"height: 47px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">+&nbsp;<b>10 \u20ac <\/b>op\u0142aty\npocz\u0105tkowej dla os\u00f3b b\u0119d\u0105cych u nas po raz pierwszy\n                <\/td>\n              <\/tr>\n              <tr style=\"height: 47px;\">\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">+&nbsp;<b>15 \u20ac - 50 \u20ac <\/b>dla\nos\u00f3b nie korzystaj\u0105cych z kompleksowych us\u0142ug\n                <\/td>\n              <\/tr>\n            <\/tbody>\n          <\/table>\n        <\/div>\n      <\/div>\n    <\/section>\n    <section class=\"u-clearfix u-section-5\" id=\"sec-69e9\">\n      <div class=\"u-clearfix u-sheet u-valign-middle u-sheet-1\">\n        <a href=\"https:\/\/spn-silesia.org\/index.php\/informacje\/\" class=\"u-btn u-button-style u-none u-text-hover-palette-2-base u-text-palette-1-dark-1 u-btn-1\" data-animation-out=\"0\">POWR\u00d3T&nbsp;<span style=\"font-size: 1.125rem;\"><\/span>&nbsp;<span class=\"u-file-icon u-icon u-opacity u-opacity-90 u-text-palette-1-dark-1 u-icon-1\"><img decoding=\"async\" src=\"https:\/\/spn-silesia.org\/wp-content\/uploads\/2024\/11\/06c1ce5e.png\" alt=\"\"><\/span>\n        <\/a>\n        <a href=\"https:\/\/spn-silesia.org\/\" class=\"u-btn u-button-style u-none u-text-hover-palette-2-base u-text-palette-1-dark-1 u-btn-2\" data-animation-out=\"0\">STRONA G\u0141\u00d3WNA&nbsp;<span style=\"font-size: 1.125rem;\"><\/span>&nbsp;<span class=\"u-file-icon u-icon u-opacity u-opacity-90 u-text-palette-1-dark-1 u-icon-2\"><img decoding=\"async\" src=\"https:\/\/spn-silesia.org\/wp-content\/uploads\/2024\/11\/06c1ce5e.png\" alt=\"\"><\/span>\n        <\/a>\n      <\/div>\n    <\/section>\n    \n    \n    \n  \n","protected":false},"excerpt":{"rendered":"<p>Podatek niemiecki OBOWI\u0104ZEK Z\u0141O\u017bENIA DEKLARACJI PODATKOWEJ Je\u017celi pracowa\u0142e\u015b lub pracujesz legalnie na terenie Niemiec to jako podatnik&nbsp;masz obowi\u0105zek rozliczania si\u0119 z&nbsp;niemieckim urz\u0119dem skarbowym do&nbsp;31 lipca roku nastepnego,&nbsp; pod warunkiem \u017ce&nbsp;spe\u0142niasz jeden z poni\u017cszych&nbsp; warunk\u00f3w, a w szczeg\u00f3lno\u015bci: Je\u017celi uzyska\u0142e\u015b dodatkowe dochody niepodlegaj\u0105ce opodatkowaniu, przekraczaj\u0105ce w ci\u0105gu roku 410 EUR (np. z wynajmu mieszkania), Je\u017celi uzyska\u0142e\u015b &hellip; <a href=\"https:\/\/spn-silesia.org\/index.php\/podatek_niemiecki\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8222;Podatek_niemiecki&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-41","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages\/41","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/comments?post=41"}],"version-history":[{"count":13,"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages\/41\/revisions"}],"predecessor-version":[{"id":165,"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages\/41\/revisions\/165"}],"wp:attachment":[{"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/media?parent=41"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}