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Máte niekto skúsenosť/nejaký overený pohľad na problematiku výpočtu, resp. odvádzania dane z príjmu zamestnanca v SR, ktorý si uplatňuje na základe formulára E 101 (určenie uplatniteľnej legislatívy) právo na odvádzanie odvodov na sociálne zabezpečenie (sociálne + zdravotné poistenie) v inej krajine (EÚ)?


Nejde mi do hlavy (a po urputnom pátraní som v tomto zatiaľ ani nenašiel nič dostatočne usmerňujúce, na DRSR už vôbec, neviem, či som zatiaľ len zle hľadal), či je nutné pre výpočet základu dane tento ponížiť o "fiktívne" odvody na sociálne a zdravotné poistenie, tzn. aké by zamestnanec odvádzal, ak by ich odvádzal na Slovensku (v ČR pre výpočet dane zo super hrubej mzdy existuje práve takéto usmernenie), alebo je potrebné použiť reálne čiastky na sociálne zabezpečenie odvádzané do príslušného iného štátu?

Ďakujem a príjemný deň