{"id":365,"date":"2026-04-27T12:43:40","date_gmt":"2026-04-27T10:43:40","guid":{"rendered":"https:\/\/www.nemeckepravo.cz\/?p=365"},"modified":"2026-04-27T12:43:40","modified_gmt":"2026-04-27T10:43:40","slug":"smlouva-o-dilo-nebo-cernota-past-jmenem-aug-na-nemeckych-stavbach-a-v-it","status":"publish","type":"post","link":"https:\/\/www.nemeckepravo.cz\/?p=365","title":{"rendered":"Smlouva o d\u00edlo, nebo \u010dernota? Past jm\u00e9nem A\u00dcG na n\u011bmeck\u00fdch stavb\u00e1ch a v IT"},"content":{"rendered":"\n<p><strong>Odborn\u00e1 komparace hrani\u010dn\u00ed linie mezi legitimn\u00ed smlouvou o d\u00edlo (Werkvertrag) a neleg\u00e1ln\u00edm pron\u00e1jmem pracovn\u00ed s\u00edly (Arbeitnehmer\u00fcberlassung) ve sv\u011btle judikatury BAG.<\/strong><\/p>\n\n\n\n<p>P\u0159edstavte si naprosto b\u011b\u017enou praxi: Va\u0161e \u010desk\u00e1 IT nebo stavebn\u00ed spole\u010dnost z\u00edsk\u00e1 lukrativn\u00ed zak\u00e1zku v N\u011bmecku. S n\u011bmeck\u00fdm partnerem uzav\u0159ete klasickou \u201eSmlouvu o d\u00edlo\u201c a vy\u0161lete do Mnichova nebo Berl\u00edna t\u00fdm sv\u00fdch zam\u011bstnanc\u016f. V\u00e1\u0161 projektov\u00fd mana\u017eer z\u016fstane v Praze a o lidi na m\u00edst\u011b se \u201eoperativn\u011b star\u00e1\u201c n\u011bmeck\u00fd stavbyvedouc\u00ed nebo IT lead z tamn\u00ed firmy.<\/p>\n\n\n\n<p>V \u010cesk\u00e9 republice m\u016f\u017ee j\u00edt v mnoha p\u0159\u00edpadech o b\u011b\u017enou formu outsourcingu. Pokud v\u0161ak tento model v obdobn\u00e9 podob\u011b p\u0159enesete do N\u011bmecka, m\u016f\u017eete se dostat na velmi rizikovou hranici. N\u011bmeck\u00e9 soudy a celn\u00ed spr\u00e1va (Zoll) toti\u017e podobn\u00e9 uspo\u0159\u00e1d\u00e1n\u00ed v \u0159ad\u011b p\u0159\u00edpad\u016f p\u0159ekvalifikuj\u00ed na skryt\u00fd pron\u00e1jem pracovn\u00ed s\u00edly \u2013 tzv. <strong>verdeckte Arbeitnehmer\u00fcberlassung<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">I. Regulovan\u00fd sv\u011bt n\u011bmeck\u00e9ho trhu pr\u00e1ce: A\u00dcG<\/h2>\n\n\n\n<p>N\u011bmeck\u00fd z\u00e1kon o pron\u00e1jmu pracovn\u00ed s\u00edly (<em>Arbeitnehmer\u00fcberlassungsgesetz \u2013 A\u00dcG<\/em>) pat\u0159\u00ed v evropsk\u00e9m kontextu k relativn\u011b p\u0159\u00edsn\u011b regulovan\u00fdm re\u017eim\u016fm.<\/p>\n\n\n\n<p>K tomu, abyste v N\u011bmecku mohli komer\u010dn\u011b poskytovat pracovn\u00edky jin\u00e9mu podniku, pot\u0159ebujete zvl\u00e1\u0161tn\u00ed povolen\u00ed (<em>Erlaubnis zur Arbeitnehmer\u00fcberlassung<\/em>). V\u011bt\u0161ina \u010desk\u00fdch firem, kter\u00e9 do N\u011bmecka vys\u00edlaj\u00ed pracovn\u00edky za \u00fa\u010delem realizace konkr\u00e9tn\u00edho d\u00edla, toto povolen\u00ed obvykle nem\u00e1.<\/p>\n\n\n\n<p>Pokud \u00fa\u0159ady p\u0159i kontrole zjist\u00ed, \u017ee faktick\u00fd v\u00fdkon pr\u00e1ce na m\u00edst\u011b neodpov\u00edd\u00e1 uzav\u0159en\u00e9 smlouv\u011b o d\u00edlo (<em>Werkvertrag<\/em>), ale vykazuje znaky pron\u00e1jmu pracovn\u00ed s\u00edly, rozhoduj\u00edc\u00ed nen\u00ed n\u00e1zev smlouvy, ale jej\u00ed skute\u010dn\u00e9 prov\u00e1d\u011bn\u00ed (<strong>tats\u00e4chliche Durchf\u00fchrung<\/strong>). Tento princip je dlouhodob\u011b potvrzov\u00e1n judikaturou n\u011bmeck\u00fdch soud\u016f.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">II. Kde je hranice? Judikatura Spolkov\u00e9ho pracovn\u00edho soudu (BAG)<\/h2>\n\n\n\n<p>Rozd\u00edl mezi smlouvou o d\u00edlo a pron\u00e1jmem pracovn\u00ed s\u00edly nele\u017e\u00ed pouze ve smluvn\u00ed dokumentaci, ale p\u0159edev\u0161\u00edm v praktick\u00e9m fungov\u00e1n\u00ed spolupr\u00e1ce na pracovi\u0161ti.<\/p>\n\n\n\n<p>Spolkov\u00fd pracovn\u00ed soud (BAG) ve sv\u00e9 judikatu\u0159e, mimo jin\u00e9 i v rozsudku ze dne <strong>5. 7. 2022 \u2013 9 AZR 323\/21<\/strong>, zd\u016fraz\u0148uje, \u017ee rozhoduj\u00edc\u00ed je v\u017edy <strong>celkov\u00e9 posouzen\u00ed v\u0161ech okolnost\u00ed (Gesamtw\u00fcrdigung)<\/strong>.<\/p>\n\n\n\n<p>Mezi nejd\u016fle\u017eit\u011bj\u0161\u00ed krit\u00e9ria pat\u0159\u00ed zejm\u00e9na n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A. Pr\u00e1vo ud\u00edlet pokyny (Weisungsrecht)<\/h3>\n\n\n\n<p>U skute\u010dn\u00e9 smlouvy o d\u00edlo \u0159\u00edd\u00ed pracovn\u00edky z\u00e1sadn\u011b jejich zam\u011bstnavatel.<\/p>\n\n\n\n<p>N\u011bmeck\u00fd objednatel m\u016f\u017ee ud\u00edlet pokyny t\u00fdkaj\u00edc\u00ed se v\u00fdsledku d\u00edla (nap\u0159. po\u017eadavky na kvalitu nebo term\u00edn dokon\u010den\u00ed). Problematick\u00e9 v\u0161ak m\u016f\u017ee b\u00fdt, pokud pracovn\u00edci dlouhodob\u011b podl\u00e9haj\u00ed p\u0159\u00edm\u00e9mu operativn\u00edmu \u0159\u00edzen\u00ed ze strany objednatele.<\/p>\n\n\n\n<p>Pokud n\u011bmeck\u00fd projektov\u00fd mana\u017eer systematicky a dlouhodob\u011b rozd\u011bluje \u00fakoly p\u0159\u00edmo va\u0161im pracovn\u00edk\u016fm, m\u016f\u017ee j\u00edt o siln\u00fd indik\u00e1tor Arbeitnehmer\u00fcberlassung. Nejde v\u0161ak o automatick\u00fd d\u016fkaz \u2013 v\u017edy je nutn\u00e9 posuzovat v\u0161echny okolnosti konkr\u00e9tn\u00edho p\u0159\u00edpadu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">B. Za\u010dlen\u011bn\u00ed do organizace (Eingliederung in den Betrieb)<\/h3>\n\n\n\n<p>Dal\u0161\u00edm d\u016fle\u017eit\u00fdm krit\u00e9riem je m\u00edra organiza\u010dn\u00edho za\u010dlen\u011bn\u00ed pracovn\u00edk\u016f do podniku objednatele.<\/p>\n\n\n\n<p>Relevantn\u00ed mohou b\u00fdt nap\u0159\u00edklad tyto okolnosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00fa\u010dast pracovn\u00edk\u016f na intern\u00edch porad\u00e1ch objednatele<\/li>\n\n\n\n<li>pou\u017e\u00edv\u00e1n\u00ed jeho organiza\u010dn\u00ed struktury<\/li>\n\n\n\n<li>pr\u00e1ce v \u00fazk\u00e9m t\u00fdmu spole\u010dn\u011b s jeho zam\u011bstnanci<\/li>\n\n\n\n<li>vyu\u017e\u00edv\u00e1n\u00ed jeho pracovn\u00edch prost\u0159edk\u016f<\/li>\n<\/ul>\n\n\n\n<p>Tyto skute\u010dnosti samy o sob\u011b nemus\u00ed znamenat Arbeitnehmer\u00fcberlassung, zejm\u00e9na pokud jde o b\u011b\u017en\u00e9 technick\u00e9 zaji\u0161t\u011bn\u00ed. Pokud se v\u0161ak vyskytuj\u00ed kumulativn\u011b a dlouhodob\u011b, mohou sv\u011bd\u010dit o za\u010dlen\u011bn\u00ed pracovn\u00edk\u016f do ciz\u00ed podnikov\u00e9 organizace.<\/p>\n\n\n\n<p>U typick\u00e9 smlouvy o d\u00edlo vystupuje zhotovitel jako samostatn\u00fd podnikatel, kter\u00fd nese vlastn\u00ed podnikatelsk\u00e9 riziko a odpov\u00edd\u00e1 za dosa\u017een\u00ed konkr\u00e9tn\u00edho v\u00fdsledku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">III. Smrt\u00edc\u00ed d\u016fsledky neleg\u00e1ln\u00edho pron\u00e1jmu<\/h2>\n\n\n\n<p>Pokud n\u011bmeck\u00fd celn\u00ed org\u00e1n <strong>Finanzkontrolle Schwarzarbeit<\/strong> nebo n\u00e1sledn\u011b pracovn\u00ed soud dosp\u011bje k z\u00e1v\u011bru, \u017ee smlouva o d\u00edlo byla fakticky vykon\u00e1v\u00e1na jako pron\u00e1jem pracovn\u00ed s\u00edly (<em>Scheinwerkvertrag<\/em>), mohou nastat z\u00e1va\u017en\u00e9 pr\u00e1vn\u00ed n\u00e1sledky.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A. Fikce pracovn\u00edho pom\u011bru (\u00a7 10 A\u00dcG)<\/h3>\n\n\n\n<p>Jedn\u00edm z nejz\u00e1va\u017en\u011bj\u0161\u00edch soukromopr\u00e1vn\u00edch n\u00e1sledk\u016f je vznik z\u00e1konn\u00e9 fikce pracovn\u00edho pom\u011bru.<\/p>\n\n\n\n<p>Pokud je pron\u00e1jem pracovn\u00ed s\u00edly prov\u00e1d\u011bn bez pot\u0159ebn\u00e9ho povolen\u00ed, vznik\u00e1 podle \u00a7 10 A\u00dcG fikce pracovn\u00edho pom\u011bru mezi pracovn\u00edkem a n\u011bmeck\u00fdm objednatelem (tzv. <strong>Entleiher<\/strong>).<\/p>\n\n\n\n<p>Tato fikce vznik\u00e1 vedle st\u00e1vaj\u00edc\u00edho pracovn\u00edho pom\u011bru pracovn\u00edka u jeho p\u016fvodn\u00edho zam\u011bstnavatele a m\u016f\u017ee m\u00edt v\u00fdznamn\u00e9 dopady zejm\u00e9na v oblasti odm\u011b\u0148ov\u00e1n\u00ed a pracovn\u011bpr\u00e1vn\u00ed ochrany.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">B. Spr\u00e1vn\u00ed pokuty (\u00a7 16 A\u00dcG)<\/h3>\n\n\n\n<p>Poru\u0161en\u00ed povinnost\u00ed podle A\u00dcG m\u016f\u017ee v\u00e9st k ulo\u017een\u00ed spr\u00e1vn\u00edch pokut.<\/p>\n\n\n\n<p>Podle \u00a7 16 A\u00dcG mohou pokuty v z\u00e1vislosti na konkr\u00e9tn\u00edm deliktu dosahovat a\u017e <strong>30 000 EUR<\/strong>, v z\u00e1va\u017en\u011bj\u0161\u00edch p\u0159\u00edpadech a\u017e <strong>500 000 EUR<\/strong>.<\/p>\n\n\n\n<p>V\u00fd\u0161e pokuty z\u00e1vis\u00ed na \u0159ad\u011b faktor\u016f, zejm\u00e9na na d\u00e9lce poru\u0161en\u00ed, po\u010dtu pracovn\u00edk\u016f a m\u00ed\u0159e zavin\u011bn\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C. Trestn\u00ed odpov\u011bdnost a od\u010derp\u00e1n\u00ed zisku<\/h3>\n\n\n\n<p>V n\u011bkter\u00fdch p\u0159\u00edpadech m\u016f\u017ee doj\u00edt i k trestn\u00ed odpov\u011bdnosti odpov\u011bdn\u00fdch osob, zejm\u00e9na za neodveden\u00ed soci\u00e1ln\u00edch odvod\u016f podle \u00a7 266a n\u011bmeck\u00e9ho trestn\u00edho z\u00e1kon\u00edku (<em>StGB<\/em>).<\/p>\n\n\n\n<p>Sou\u010dasn\u011b m\u016f\u017ee b\u00fdt ulo\u017een institut od\u010derp\u00e1n\u00ed protipr\u00e1vn\u011b z\u00edskan\u00e9ho majetkov\u00e9ho prosp\u011bchu (<strong>Einziehung<\/strong>), kter\u00fd m\u016f\u017ee m\u00edt v\u00fdrazn\u00fd ekonomick\u00fd dopad.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011br a doporu\u010den\u00ed advok\u00e1ta<\/h2>\n\n\n\n<p>N\u011bmeck\u00e9 soudy p\u0159i posuzov\u00e1n\u00ed t\u011bchto p\u0159\u00edpad\u016f vych\u00e1zej\u00ed z faktick\u00e9ho fungov\u00e1n\u00ed spolupr\u00e1ce, nikoliv pouze z jej\u00ed smluvn\u00ed podoby.<\/p>\n\n\n\n<p><strong>Z praktick\u00e9ho hlediska se osv\u011bd\u010duj\u00ed zejm\u00e9na tato opat\u0159en\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zajistit vlastn\u00ed vedouc\u00ed osobu (nap\u0159. p\u0159ed\u00e1ka nebo team leadera), kter\u00e1 komunikuje s objednatelem<\/li>\n\n\n\n<li>vylou\u010dit p\u0159\u00edm\u00e9 operativn\u00ed \u0159\u00edzen\u00ed pracovn\u00edk\u016f ze strany objednatele<\/li>\n\n\n\n<li>jasn\u011b vymezit odpov\u011bdnost za v\u00fdsledek d\u00edla<\/li>\n\n\n\n<li>strukturovat odm\u011bnu prim\u00e1rn\u011b podle dosa\u017een\u00e9ho v\u00fdsledku nebo etap projektu, nikoliv pouze podle odpracovan\u00e9ho \u010dasu<\/li>\n\n\n\n<li>dokumentovat vlastn\u00ed organiza\u010dn\u00ed odpov\u011bdnost zhotovitele<\/li>\n<\/ul>\n\n\n\n<p>Spr\u00e1vn\u00e9 nastaven\u00ed smlouvy o d\u00edlo a proces\u016f na pracovi\u0161ti m\u016f\u017ee v\u00fdrazn\u011b sn\u00ed\u017eit riziko pr\u00e1vn\u00edch spor\u016f a finan\u010dn\u00edch sankc\u00ed.<\/p>\n\n\n\n<p>Nenechte sv\u016fj ziskov\u00fd projekt v N\u011bmecku utonout v s\u00edti z\u00e1kona A\u00dcG.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zdroje a judikatura<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Arbeitnehmer\u00fcberlassungsgesetz (A\u00dcG), zejm\u00e9na \u00a7 1, \u00a7 10 a \u00a7 16<\/li>\n\n\n\n<li>BAG, Urteil vom 05.07.2022 \u2013 9 AZR 323\/21<\/li>\n\n\n\n<li>BAG, Urteil vom 12.07.2016 \u2013 9 AZR 352\/15<\/li>\n\n\n\n<li>BAG, Urteil vom 09.11.1994 \u2013 7 AZR 217\/94<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odborn\u00e1 komparace hrani\u010dn\u00ed linie mezi legitimn\u00ed smlouvou o d\u00edlo (Werkvertrag) a neleg\u00e1ln\u00edm pron\u00e1jmem pracovn\u00ed s\u00edly (Arbeitnehmer\u00fcberlassung) ve sv\u011btle judikatury BAG. P\u0159edstavte si naprosto b\u011b\u017enou praxi: [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":371,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=365"}],"version-history":[{"count":5,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/365\/revisions"}],"predecessor-version":[{"id":370,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/365\/revisions\/370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/media\/371"}],"wp:attachment":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}