{"id":10389,"date":"2026-02-18T18:54:51","date_gmt":"2026-02-18T17:54:51","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10389"},"modified":"2026-02-18T18:57:02","modified_gmt":"2026-02-18T17:57:02","slug":"jak-na-daneni-investic-v-roce-2023-co-s-dividendami-a-prodanymi-akciemi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-daneni-investic-v-roce-2023-co-s-dividendami-a-prodanymi-akciemi\/","title":{"rendered":"Jak na dan\u011bn\u00ed investic v roce 2026: co s dividendami a prodan\u00fdmi akciemi?"},"content":{"rendered":"<p>Rozhodn\u011b si ov\u0161em nenechte kazit radost z vyda\u0159en\u00e9 investice, podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nen\u00ed nic stra\u0161n\u00e9ho a mo\u017en\u00e1 se v\u00e1s to ani net\u00fdk\u00e1. Rovnou tedy za\u010dneme tou p\u0159\u00edjemn\u011bj\u0161\u00ed \u010d\u00e1sti.<\/p>\n<h2>Kdy jako fyzick\u00e1 osoba nemus\u00edte pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>V novel\u00e1ch z\u00e1kona o dani z p\u0159\u00edjm\u016f jsou definovan\u00e9 minim\u00e1ln\u011b <strong>t\u0159i p\u0159\u00edpady, kdy jste od dan\u011b osvobozeni <\/strong>a da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm se kv\u016fli investic\u00edm nemus\u00edte zab\u00fdvat.<\/p>\n<h3>1. P\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f do 100 000 K\u010d ro\u010dn\u011b<\/h3>\n<p>Pokud <strong>p\u0159\u00edjmy z prodej\u016f (p\u0159evod\u016f) cenn\u00fdch pap\u00edr\u016f nep\u0159es\u00e1hnou \u010d\u00e1stku 100 000 K\u010d za zda\u0148ovac\u00ed obdob\u00ed<\/strong>, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat nemus\u00edte. Co to p\u0159esn\u011b znamen\u00e1:<\/p>\n<ul>\n<li><strong>Zda\u0148ovac\u00ed obdob\u00ed<\/strong> = kalend\u00e1\u0159n\u00ed rok.<\/li>\n<li><strong>Cenn\u00e9 pap\u00edry<\/strong> nejsou jen akcie, ale tak\u00e9 ETF, pod\u00edlov\u00e9 listy \u010di dal\u0161\u00ed aktiva.<\/li>\n<li>Hranice <strong>100 000 K\u010d se vztahuje na celkov\u00fd p\u0159\u00edjem z prodeje<\/strong>, nikoli na \u010dist\u00fd zisk (dle \u00a7 4 odst. 1 p\u00edsm. w z\u00e1kona \u010d. 586\/1992 Sb., o dani z p\u0159\u00edjm\u016f).<\/li>\n<\/ul>\n<p>Z\u00e1rove\u0148 je d\u016fle\u017eit\u00e9 zm\u00ednit, \u017ee 100 000 K\u010d plat\u00ed pro sou\u010det v\u0161ech p\u0159\u00edjm\u016f ve zda\u0148ovac\u00edm obdob\u00ed a nez\u00e1le\u017e\u00ed na tom, zda cenn\u00e9 pap\u00edry (CP) prod\u00e1te a pen\u00edze si nech\u00e1te nap\u0159\u00edklad u brokera, reinvestujete nebo si je nech\u00e1te vyplatit na bankovn\u00ed \u00fa\u010det. <strong>Prodej CP je s\u00e1m o sob\u011b zdanitelnou ud\u00e1lost\u00ed<\/strong>.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> <em>V jednom roce nakoup\u00edte akcie za 60 000 K\u010d a ve stejn\u00e9m roce je prod\u00e1te za 90 000 K\u010d. Pokud to jsou va\u0161e ve\u0161ker\u00e9 p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat nemus\u00edte.<\/em><\/p>\n<p><em>Jestli\u017ee jste ale v prosinci 2024 nakoupili akcie za 95 000 K\u010d a v lednu 2025 je prodali za 102 000 K\u010d, mus\u00edte se p\u0159ipravit na skute\u010dnost, \u017ee jste p\u0159es\u00e1hli 100 000 K\u010d a budete muset v n\u00e1sleduj\u00edc\u00edm roce (tedy na ja\u0159e 2026) podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. A nez\u00e1le\u017e\u00ed na tom, \u017ee \u010dist\u00fd zisk je \u201ejen\u201c 7 000 K\u010d.<\/em><\/p>\n<p>Pro \u00faplnost <strong>fyzick\u00e9 osoby pod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typicky do konce b\u0159ezna<\/strong> za rok p\u0159edch\u00e1zej\u00edc\u00ed (nap\u0159\u00edklad do 1. dubna 2026 za rok 2025). Pro online pod\u00e1n\u00ed je term\u00edn o m\u011bs\u00edc prodlou\u017een, a pokud byste m\u011bli da\u0148ov\u00e9ho poradce, m\u00e1te \u010das do konce \u010dervna.<\/p>\n<p>Ov\u0161em pozor, i pokud va\u0161e p\u0159\u00edjmy z CP p\u0159es\u00e1hnou \u010d\u00e1stku 100 000 K\u010d za zda\u0148ovac\u00ed obdob\u00ed, je tady cesta, jak se da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed vyhnout, tzv. <strong>\u010dasov\u00fd test<\/strong>.<\/p>\n<figure id=\"attachment_12886\" aria-describedby=\"caption-attachment-12886\" style=\"width: 932px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12886\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak-na-daneni-investic-v-roce-2023_2.png\" alt=\"Prodali jste cenn\u00e9 pap\u00edry za v\u00edce ne\u017e 100 tis\u00edc? Podejte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.\" width=\"932\" height=\"697\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak-na-daneni-investic-v-roce-2023_2.png 932w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak-na-daneni-investic-v-roce-2023_2-300x224.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak-na-daneni-investic-v-roce-2023_2-150x112.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/jak-na-daneni-investic-v-roce-2023_2-768x574.png 768w\" sizes=\"auto, (max-width: 932px) 100vw, 932px\" \/><figcaption id=\"caption-attachment-12886\" class=\"wp-caption-text\">Prodali jste cenn\u00e9 pap\u00edry za v\u00edce ne\u017e 100 000 K\u010d? Podejte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/figcaption><\/figure>\n<h3>2. Cenn\u00e9 pap\u00edry spln\u00ed \u010dasov\u00fd test<\/h3>\n<p>Pokud <strong>mezi n\u00e1kupem a prodejem akci\u00ed uplynou alespo\u0148 3 roky<\/strong>, p\u0159\u00edjem je zcela osvobozen od dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n<p>V tomto p\u0159\u00edpad\u011b si d\u00e1vejte pozor na dv\u011b v\u011bci:<\/p>\n<ul>\n<li>D\u0159\u00edve platil \u010dasov\u00fd test pouze 6 m\u011bs\u00edc\u016f a ve spole\u010dnosti je to st\u00e1le za\u017eit\u00e9. <strong>Od 1. 1. 2014 byl prodlou\u017een na 3 roky<\/strong> \u2013 platn\u00fd je tedy opravdu tento limit.<\/li>\n<li>Pokud jste CP nakoupili, prod\u00e1vali a dokupovali, \u010dasov\u00fd test se po\u010d\u00edt\u00e1 individu\u00e1ln\u011b pro jednotliv\u00e9 akcie podle toho, kdy byly nakoupeny. Pou\u017e\u00edv\u00e1 se <strong>metoda FIFO<\/strong> (first in, first out) \u2013 to znamen\u00e1, \u017ee p\u0159i prodeji se nejd\u0159\u00edv pova\u017euj\u00ed za prodan\u00e9 ty akcie, kter\u00e9 byly koupeny jako prvn\u00ed.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad:\u00a0<\/strong><em>Kdy\u017e koup\u00edte v roce 2023 celkem 100 akci\u00ed spole\u010dnosti A, v roce 2025 jich 30 prod\u00e1te a 50 nakoup\u00edte, tak v roce 2026 m\u016f\u017eete osvobozen\u011b prodat pouze 70 akci\u00ed, kter\u00e9 splnily t\u0159\u00edlet\u00fd \u010dasov\u00fd test.\u00a0Na\u00a050 nov\u011b nakoupen\u00fdch akci\u00ed se za\u010d\u00edn\u00e1 po\u010d\u00edtat \u010dasov\u00fd test od data n\u00e1kupu.<\/em><\/p>\n<p>Jakmile spln\u00edte \u010dasov\u00fd test, p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f nedan\u00edte \u2013 bez ohledu na jejich v\u00fd\u0161i. Pokud ale <strong>p\u0159ekro\u010d\u00ed 5 000 000 K\u010d, mus\u00edte tyto p\u0159\u00edjmy ohl\u00e1sit spr\u00e1vci dan\u011b<\/strong>.<\/p>\n<p>Tato povinnost odpad\u00e1 pouze v p\u0159\u00edpad\u011b, \u017ee p\u0159\u00edjmy dan\u00edte.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10389\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10389\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h3>3. P\u0159\u00edjmy do 20 000 nebo 50 000 K\u010d<\/h3>\n<p>T\u0159et\u00edm p\u0159\u00edpadem, kdy da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nepod\u00e1v\u00e1te, jsou tzv. ostatn\u00ed\u00a0p\u0159\u00edjmy do ur\u010dit\u00e9ho limitu:<\/p>\n<ul>\n<li><strong>do 20 000 K\u010d <\/strong>ve zda\u0148ovac\u00edm obdob\u00ed\u00a0<strong>pro zam\u011bstnance<\/strong><\/li>\n<li><strong>do 50 000 K\u010d <\/strong>za zda\u0148ovac\u00ed obdob\u00ed<strong> pro ostatn\u00ed \u2013 typicky OSV\u010c.<\/strong><\/li>\n<\/ul>\n<p>Tyto limity vych\u00e1zej\u00ed z \u00a7 38g odst. 2 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n<p>Co si pod t\u00edm p\u0159edstavit? Typicky jde o dividendy,\u00a0\u00faroky\u00a0nebo nap\u0159\u00edklad p\u0159\u00edjmy z P2P p\u016fj\u010dek a podobn\u00fdch investic.\u00a0Ov\u0161em pozor, v\u017edy se jedn\u00e1 o <strong>sou\u010det v\u0161ech t\u011bchto p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> <em>Pokud jste zam\u011bstnanec a nap\u0159\u00edklad na <a href=\"https:\/\/finex.cz\/recenze\/portu\/\" target=\"_blank\" rel=\"noopener\">Portu<\/a> vygenerujete p\u0159\u00edjmy z dividend 6 000 K\u010d a na Zonky si p\u0159ijdete na 13 000 K\u010d, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat nemus\u00edte, proto\u017ee z\u016fst\u00e1v\u00e1te pod limitem 20 000 K\u010d. Jestli ale budete m\u00edt z jin\u00fdch P2P platforem dal\u0161\u00ed 2 000 K\u010d, celkov\u00fd sou\u010det by limit p\u0159ekro\u010dil a ji\u017e da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat mus\u00edmte.<\/em><\/p>\n<h2>Kdy da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat mus\u00edte?<\/h2>\n<p>Jednodu\u0161e ve v\u0161ech ostatn\u00edch p\u0159\u00edpadech. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed kv\u016fli investic\u00edm mus\u00edte podat, pokud plat\u00ed alespo\u0148 jedna z n\u00e1sleduj\u00edc\u00edch situac\u00ed:<\/p>\n<ul>\n<li><strong>sou\u010det p\u0159\u00edjm\u016f<\/strong> z prodeje cenn\u00fdch pap\u00edr\u016f <strong>p\u0159es\u00e1hne 100 000 K\u010d <\/strong>za zda\u0148ovac\u00ed obdob\u00ed,<\/li>\n<li><strong>nespln\u00edte \u010dasov\u00fd test 3 roky<\/strong>,<\/li>\n<li><strong>nem\u016f\u017eete se odvolat ani na ostatn\u00ed p\u0159\u00edjmy<\/strong> do 20 000 K\u010d (zam\u011bstnanci) \u010di 50 000 K\u010d (OSV\u010c) ro\u010dn\u011b.<\/li>\n<\/ul>\n<p>TIP: P\u0159e\u010dt\u011bte si, do kdy podat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025<\/a>.<\/p>\n<p>Zat\u00edm jsme se nav\u00edc bavili o fyzick\u00fdch osob\u00e1ch, kter\u00e9 investuj\u00ed p\u0159i zam\u011bstn\u00e1n\u00ed. Slo\u017eit\u011bj\u0161\u00ed to maj\u00ed podnikatel\u00e9, kte\u0159\u00ed si d\u00e1vaj\u00ed investice do majetku. V takov\u00e9m p\u0159\u00edpad\u011b je nutn\u00e9 investice nejen spr\u00e1vn\u011b za\u0159adit, ale tak\u00e9 oce\u0148ovat. K tomu u\u017e by se v\u00e1m mohl hodit <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed syst\u00e9m<\/a>, kter\u00fd nab\u00eddne nap\u0159\u00edklad tyto <a href=\"https:\/\/money.cz\/vlastnosti\/\">vlastnosti<\/a>.<\/p>\n<h2>Jak nejv\u00fdhodn\u011bji zdanit dividendy?<\/h2>\n<p>Na z\u00e1v\u011br se je\u0161t\u011b pod\u00edvejme na u\u017eite\u010dn\u00e9 tipy p\u0159i dan\u011bn\u00ed investic. O\u017eehav\u00fdm t\u00e9matem je dan\u011bn\u00ed dividend. Mnoho lid\u00ed se toti\u017e boj\u00ed, \u017ee kv\u016fli dividend\u00e1m a p\u00e1r korun\u00e1m ro\u010dn\u011b budou muset slo\u017eit\u011b \u0159e\u0161it da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f to nen\u00ed pravda. <\/p>\n<h3>Dividendy z \u010desk\u00fdch spole\u010dnost\u00ed<\/h3>\n<p>Pokud\u00a0m\u00e1te <strong>dividendy od \u010desk\u00e9 spole\u010dnosti<\/strong> (s domicilem v \u010cR), situace je jednoduch\u00e1 \u2013 <strong>dividenda je ji\u017e po sr\u00e1\u017ekov\u00e9 dani<\/strong>.\u00a0Na \u00fa\u010det v\u00e1m tak p\u0159ijde u\u017e <strong>\u010dist\u00e1 dividenda<\/strong>. Tento p\u0159\u00edjem <strong>se znovu nedan\u00ed a zpravidla se ani neuv\u00e1d\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/strong>.<\/p>\n<h3>Dividendy ze zahrani\u010d\u00ed a dvoj\u00ed zdan\u011bn\u00ed<\/h3>\n<p>U zahrani\u010dn\u00edch dividend je pot\u0159eba b\u00fdt obez\u0159etn\u011bj\u0161\u00ed. Vyplat\u00ed se zjistit, zda m\u00e1te mo\u017enost podepsat formul\u00e1\u0159 proti dvoj\u00edmu zdan\u011bn\u00ed. Ten nen\u00ed povinn\u00fd, ale rozhodn\u011b se vyplat\u00ed. Pokud nap\u0159\u00edklad dr\u017e\u00edte fyzick\u00e9 americk\u00e9 akcie u <a href=\"https:\/\/finex.cz\/recenze\/xtb\/\" target=\"_blank\" rel=\"noopener\">brokera XTB<\/a>, m\u016f\u017eete u tohoto brokera podepsat formul\u00e1\u0159 W-8BEN a vyhnout se dvoj\u00edmu zdan\u011bn\u00ed dividend.<\/p>\n<p>Ve skute\u010dnosti to znamen\u00e1, \u017ee dividendy dan\u00edte v \u010cR sazbou \u201ejen\u201c 15 %. Pokud byste formul\u00e1\u0159 vypln\u011bn\u00fd nem\u011bli (a z pohledu brokera to nen\u00ed povinnost, informujte se tedy aktivn\u011b), dividenda by v\u00e1m byla zdan\u011bna i v USA, tedy dvakr\u00e1t (sr\u00e1\u017ekov\u00e1 da\u0148 v USA je dokonce 30 %).<\/p>\n<p>Z pohledu investora d\u00e1v\u00e1 smysl u\u017e p\u0159edem vyb\u00edrat zprost\u0159edkovatele, kter\u00fd formul\u00e1\u0159 proti dvoj\u00edmu zdan\u011bn\u00ed nab\u00edz\u00ed. <\/p>\n<p>Pozor si d\u00e1vejte na <strong>dividendu plynouc\u00ed z ETF fond\u016f<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b se dvoj\u00edmu zdan\u011bn\u00ed t\u00e9m\u011b\u0159 nelze vyhnout, dividenda toti\u017e m\u00ed\u0159\u00ed do fondu ji\u017e zdan\u011bn\u00e1 a n\u00e1slednou v\u00fdplatu z ETF fond\u016f mus\u00edte zdanit i vy. Pe\u010dliv\u011b si tedy rozmyslete, zda dividendov\u00e9 ETF v\u016fbec d\u00e1vaj\u00ed smysl.<\/p>\n<h2>Jak\u00e1 je v\u00fd\u0161e dan\u011b u p\u0159\u00edjm\u016f z investic?<\/h2>\n<p>P\u0159\u00edjmy z investic b\u011b\u017en\u011b dan\u00edte <strong>sazbou 15 % ze zisku<\/strong>. Neplat\u00ed to ale v\u017edy \u2013 kdy\u017e je v\u00e1\u0161 celkov\u00fd z\u00e1klad dan\u011b za dan\u00fd rok\u00a0<strong>vy\u0161\u0161\u00ed ne\u017e <\/strong><strong>36<\/strong><strong>n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy<\/strong>, vztahuje se na v\u00e1s vy\u0161\u0161\u00ed sazba dan\u011b z p\u0159\u00edjm\u016f. Pro rok 2025 je tato hranice 1 676 052 K\u010d, pro rok 2026 \u010din\u00ed 1 762 812 K\u010d. Tu \u010d\u00e1st p\u0159\u00edjm\u016f, kter\u00e1 zm\u00edn\u011bnou hranici p\u0159ekro\u010d\u00ed, pak\u00a0<strong>dan\u00edte sazbou 23 %<\/strong>.<\/p>\n<p>V\u00fdjimku maj\u00ed pouze p\u0159\u00edjmy, kter\u00e9 u\u017e jsou zdan\u011bn\u00e9 sr\u00e1\u017ekovou dan\u00ed, typicky dividendy a \u00faroky. Tyto p\u0159\u00edjmy:<\/p>\n<ul>\n<li>se nezapo\u010d\u00edt\u00e1vaj\u00ed do progresivn\u00edho zdan\u011bn\u00ed,<\/li>\n<li>nepodl\u00e9haj\u00ed 23% sazb\u011b, i kdy\u017e v\u00e1\u0161 celkov\u00fd z\u00e1klad dan\u011b p\u0159ekro\u010d\u00ed danou hranici.<\/li>\n<\/ul>\n<p>Pokud tedy m\u00e1te p\u0159\u00edjmy jen z dividend, \u00farok\u016f a prodeje cenn\u00fdch pap\u00edr\u016f a v\u00e1\u0161 celkov\u00fd z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f p\u0159es\u00e1hne uveden\u00fd limit, <strong>aplikuje se 23% da\u0148 pouze na p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f<\/strong>. \u00daroky a dividendy toti\u017e dan\u00edte sr\u00e1\u017ekovou dan\u00ed.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> <em>Pokud m\u00e1te nap\u0159\u00edklad p\u0159\u00edjmy pouze z prodeje akci\u00ed 8 000 000 K\u010d a celkov\u00fd z\u00e1klad dan\u011b za rok 2025 p\u0159es\u00e1hl\u00a01 676 052 K\u010d, mus\u00edte \u010d\u00e1st p\u0159\u00edjm\u016f z prodeje akci\u00ed zdanit 23% sazbou.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozhodn\u011b si ov\u0161em nenechte kazit radost z vyda\u0159en\u00e9 investice, podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nen\u00ed nic stra\u0161n\u00e9ho a mo\u017en\u00e1 se v\u00e1s to ani net\u00fdk\u00e1. Rovnou tedy za\u010dneme &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10390,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[64,50,77],"class_list":["post-10389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10389"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10389\/revisions"}],"predecessor-version":[{"id":18634,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10389\/revisions\/18634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10390"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}