{"id":42,"date":"2024-11-02T17:12:46","date_gmt":"2024-11-02T17:12:46","guid":{"rendered":"https:\/\/spn-silesia.org\/index.php\/podatek_austryjacki\/"},"modified":"2026-01-12T09:09:40","modified_gmt":"2026-01-12T09:09:40","slug":"podatek_austriacki","status":"publish","type":"page","link":"https:\/\/spn-silesia.org\/index.php\/podatek_austriacki\/","title":{"rendered":"Podatek_austriacki"},"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=\"1080\" data-image-height=\"700\" style=\"background-image: url(&quot;https:\/\/spn-silesia.org\/wp-content\/uploads\/2024\/11\/austria-1.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-4913\">\n      <div class=\"u-clearfix u-sheet u-sheet-1\">\n        <h2 class=\"u-align-left u-text u-text-1\">Podatek austriacki<\/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-palette-2-base u-shape-1\">\n            <svg class=\"u-svg-link\" preserveAspectRatio=\"none\" viewBox=\"0 0 160 100\" style=\"\"><use xlink:href=\"#svg-1ee4\"><\/use><\/svg>\n            <svg class=\"u-svg-content\" viewBox=\"0 0 160 100\" x=\"0px\" y=\"0px\" id=\"svg-1ee4\"><path d=\"M100,0l60,100H0V0H100z\"><\/path><\/svg>\n          <\/div>\n          <div class=\"u-shape u-shape-rectangle u-white u-shape-2\"><\/div>\n          <div class=\"u-flip-vertical u-shape u-shape-svg u-text-palette-2-base u-shape-3\">\n            <svg class=\"u-svg-link\" preserveAspectRatio=\"none\" viewBox=\"0 0 160 100\" style=\"\"><use xlink:href=\"#svg-e9f8\"><\/use><\/svg>\n            <svg class=\"u-svg-content\" viewBox=\"0 0 160 100\" x=\"0px\" y=\"0px\" id=\"svg-e9f8\"><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-2d6a\">\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>O\nzwrot nadp\u0142aconego podatku w Austrii mo\u017cna ubiega\u0107 si\u0119 gdy:<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> by\u0142e\u015b legalnie zatrudniony do pracy na terenie\nAustrii,\n          <\/li>\n          <li>posiadasz\nzameldowane w&nbsp;Austrii,<\/li>\n          <li>masz\nnieograniczony obowi\u0105zek podatkowy,<\/li>\n          <li>z&nbsp;dochodem\nrocznym przekraczaj\u0105cym 12 tysi\u0119cy euro,<\/li>\n          <li>w&nbsp;ci\u0105gu\nroku podatkowego by\u0142o wi\u0119cej ni\u017c jeden pracodawca,<\/li>\n          <li>na\npisemne wezwane przez&nbsp;austriacki urz\u0105d skarbowy do&nbsp;rozliczenia si\u0119,<\/li>\n          <li>masz\nstatus rezydenta (czyli osoba, kt\u00f3ra&nbsp;w&nbsp;Austrii przepracowa\u0142a co\nnajmniej 6 miesi\u0119cy bez&nbsp;przerwy. Austriackim rezydentem jest tak\u017ce osoba,\nkt\u00f3rej&nbsp;dochody z&nbsp;pracy ze&nbsp;wszystkich kraj\u00f3w wynosz\u0105 90% ca\u0142ego\ndochodu rocznego).<\/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><b>TERMIN\nZ\u0141O\u017bENIA ZEZNANIA PODATKOWEGO<\/b>\n          <br>\n          <br>Ka\u017cdy podatnik dobrowolnie\nsk\u0142adaj\u0105cy deklaracj\u0119 podatkow\u0105 ma na to a\u017c 5 lat&nbsp;<br>Termin sk\u0142adania zezna\u0144 up\u0142ywa:<br>&nbsp; &nbsp;<br>&nbsp; &nbsp; Rok 2021 \u2013 31.12.2026<br>&nbsp; &nbsp; Rok 2022 \u2013 31.12.2027<br>&nbsp; &nbsp; Rok 2023 \u2013 31.12.2028<br>&nbsp; \u200b&nbsp; Rok 2024 \u2013 31.12.2029<br>&nbsp; &nbsp; Rok 2025 \u2013 31.12.2030\n        <\/p>\n        <p 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\"><span style=\"font-weight: 700;\"><\/span><b>DOKUMENTY\nDO ROZLICZENIA:<\/b>\n          <br>\n        <\/p>\n        <ol class=\"u-align-justify u-text u-text-5\" 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>Lohnzettel\n(L16)<\/b> - karta podatkowa, kt\u00f3r\u0105 powiniene\u015b otrzyma\u0107\nod swojego pracodawcy do ko\u0144ca lutego (w formie papierowej) lub\ndo ko\u0144ca stycznia (w formie elektronicznej). Lohnzettel jest\ndokumentem, kt\u00f3ry potwierdza wysoko\u015b\u0107 Twoich dochod\u00f3w i pobranych\nzaliczek na podatek w danym roku podatkowym.\n          <\/li>\n          <li><b style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">Informacje o stanie rodzinnym w Polsce - <\/b><span style=\"font-size: 1.125rem; background-color: #ffffff; color: #111111; font-family: 'Open Sans',sans-serif;\">nale\u017cy\nwype\u0142ni\u0107 wszystkie punkty. Dokumentu nie nale\u017cy nigdzie podbija\u0107<\/span>\n          <\/li>\n          <li><b>Bescheinigung EU\/EWR z wnioskiem o\nwype\u0142nienie - <span style=\"font-weight: 400;\">n<\/span><\/b>ale\u017cy da\u0107 do podbicia w polskim Urz\u0119dzie\nSkarbowym, (gdy w Austrii nie by\u0142o przepracowanych pe\u0142nych 12 miesi\u0119cy lub jest\nmo\u017cliwe wsp\u00f3lne rozliczenie). Prosz\u0119 na stronie po polsku (Za\u015bwiadczenie\nEU\/EEA) wpisa\u0107 swoje dane, dochody osi\u0105gni\u0119te w danym roku kalendarzowym w\nPolsce (tylko polskie dochody, nie austriackie) i podpisa\u0107 si\u0119. Odpowiednio\nprosz\u0119 podpisa\u0107 si\u0119 na za\u0142\u0105czonym wniosku do urz\u0119du o wype\u0142nienie tego\nza\u015bwiadczenia.\n          <\/li>\n          <li><b>Za\u015bwiadczenie o ilo\u015bci miejsc bud\u00f3w w\nAustrii- <span style=\"font-weight: 400;\">w<\/span><\/b>ype\u0142niaj\u0105 osoby, kt\u00f3re w ci\u0105gu roku zmienia\u0142y miejsca bud\u00f3w\nw Austrii.\n          <\/li>\n          <li><b>Imienne rachunki za paliwo lub bilety\nautobusowe-<\/b> w przypadku posiadania rachunk\u00f3w za paliwo lub\nbilet\u00f3w dokumentuj\u0105cych przejazd mi\u0119dzy Polska \/Austria i Austria \/Polska<b> + Dow\u00f3d rejestracyjny pojazdu.<\/b>\n          <\/li>\n          <li><b>Mietvetrag<\/b> - <b>Umowa o wynajem mieszkania w Austrii<\/b> -\nw przypadku op\u0142acania mieszkania w Niemczech kopia dokumentu lub rachunki\npotwierdzaj\u0105ce op\u0142acanie mieszkania w Austrii.\n          <\/li>\n        <\/ol>\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><span style=\"font-weight: 700;\">DOCHODY UZYSKANE W NIEMCZECH NALE\u017bY ZG\u0141OSI\u0106 W\nPOLSKIM URZ\u0118DZIE SKARBOWYM<\/span>\n          <br>\n          <br>Dochody uzyskane w Austrii nale\u017cy zg\u0142osi\u0107\npolskiemu urz\u0119dowi skarbowemu, w zeznaniu rocznym (PIT-36 + za\u0142acznik ZG). Nie\np\u0142aci si\u0119 od nich podatku w Polsce, pod warunkiem \u017ce by\u0142y tylko dochody z\ntytu\u0142u pracy w Austrii. Wynika to, \u017ce pomi\u0119dzy Polsk\u0105 a Niemcami\nobowi\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-link u-button-style u-hover-none u-none u-text-palette-2-base u-btn-1\"><b>umowa o unikaniu\npodw\u00f3jnego opodatkowania<\/b>\n          <\/a>, kt\u00f3ra\nprzewiduje, \u017ce dochody opodatkowane w jednym kraju s\u0105 uwzgl\u0119dniane w drugim\nkraju na zasadzie tzw. \"odliczenia z progresj\u0105\" \n        <\/p>\n        <p 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\"><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=\"50%\">\n              <col width=\"50%\">\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              <\/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\"> 65 \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              <\/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\"> 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              <\/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 - 2500 \u20ac<\/td>\n                <td class=\"u-border-1 u-border-grey-50 u-border-no-left u-border-no-right u-table-cell\">140 \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\"> powy\u017cej 2500 \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              <\/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-8e88\">\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 austriacki OBOWI\u0104ZEK Z\u0141O\u017bENIA DEKLARACJI PODATKOWEJ O zwrot nadp\u0142aconego podatku w Austrii mo\u017cna ubiega\u0107 si\u0119 gdy: by\u0142e\u015b legalnie zatrudniony do pracy na terenie Austrii, posiadasz zameldowane w&nbsp;Austrii, masz nieograniczony obowi\u0105zek podatkowy, z&nbsp;dochodem rocznym przekraczaj\u0105cym 12 tysi\u0119cy euro, w&nbsp;ci\u0105gu roku podatkowego by\u0142o wi\u0119cej ni\u017c jeden pracodawca, na pisemne wezwane przez&nbsp;austriacki urz\u0105d skarbowy do&nbsp;rozliczenia si\u0119, masz status &hellip; <a href=\"https:\/\/spn-silesia.org\/index.php\/podatek_austriacki\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8222;Podatek_austriacki&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-42","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages\/42","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=42"}],"version-history":[{"count":20,"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages\/42\/revisions"}],"predecessor-version":[{"id":167,"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/pages\/42\/revisions\/167"}],"wp:attachment":[{"href":"https:\/\/spn-silesia.org\/index.php\/wp-json\/wp\/v2\/media?parent=42"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}