{"id":11987,"date":"2025-01-31T16:31:15","date_gmt":"2025-01-31T15:31:15","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11987"},"modified":"2025-01-31T16:31:17","modified_gmt":"2025-01-31T15:31:17","slug":"problematika-zdaneni-aktivnich-prijmu-ze-zahranici","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/problematika-zdaneni-aktivnich-prijmu-ze-zahranici\/","title":{"rendered":"Problematika zdan\u011bn\u00ed aktivn\u00edch p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed"},"content":{"rendered":"<h2>Ur\u010den\u00ed da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby<\/h2>\n<p>Aby bylo mo\u017en\u00e9 spr\u00e1vn\u011b vyhodnotit postup zdan\u011bn\u00ed aktivn\u00edch p\u0159\u00edjm\u016f fyzick\u00fdch osob ze zahrani\u010d\u00ed, je nutn\u00e9 prim\u00e1rn\u011b spr\u00e1vn\u011b vyhodnotit tzv. da\u0148ov\u00fd domicil, tj. da\u0148ovou rezidenturu fyzick\u00e9 osoby. Je nutn\u00e9 zkoumat podm\u00ednky da\u0148ov\u00e9 rezidentury dle \u010desk\u00e9ho ZDP a n\u00e1sledn\u011b podm\u00ednky dle da\u0148ov\u00e9ho z\u00e1kona druh\u00e9ho st\u00e1tu. Dle \u010desk\u00e9ho ZDP se jedn\u00e1 o spln\u011bn\u00ed podm\u00ednky tzv. st\u00e1l\u00e9ho bytu nebo tzv. obvykl\u00e9ho zdr\u017eov\u00e1n\u00ed se na \u00fazem\u00ed \u010cR.<\/p>\n<p>Pokud budou spln\u011bny podm\u00ednky da\u0148ov\u00e9 rezidentury dle \u010desk\u00e9ho ZDP a nikoliv dle pr\u00e1vn\u00edho p\u0159edpisu druh\u00e9ho st\u00e1tu, je fyzick\u00e1 osoba da\u0148ov\u00fdch rezidentem \u010cesk\u00e9 republiky (d\u00e1le jen \u010cR). Pokud budou spln\u011bny podm\u00ednky da\u0148ov\u00e9ho domicilu dle pr\u00e1vn\u00edho p\u0159edpisu druh\u00e9ho st\u00e1tu a nikoliv dle \u010desk\u00e9ho ZDP, je fyzick\u00e1 osoba da\u0148ov\u00fdm rezidentem druh\u00e9ho st\u00e1tu. Pokud nebudou spln\u011bny podm\u00ednky da\u0148ov\u00e9 rezidentury dle \u017e\u00e1dn\u00e9ho z\u00a0uveden\u00fdch dvou n\u00e1rodn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f, nen\u00ed fyzick\u00e1 osoba da\u0148ov\u011b rezidentn\u00ed ani v\u00a0jednom z\u00a0t\u011bchto dvou st\u00e1tu. Pokud naopak budou spln\u011bny podm\u00ednky da\u0148ov\u00e9ho domicilu dle \u010desk\u00e9ho ZDP i dle zahrani\u010dn\u00edho da\u0148ov\u00e9ho z\u00e1kona, je nutn\u00e9 \u0159e\u0161it ot\u00e1zku, zda je mezi \u010cR a druhou zem\u00ed uzav\u0159ena SZDZ. Pokud nikoliv, bude podroben celosv\u011btov\u00fd p\u0159\u00edjem fyzick\u00e9 osoby zdan\u011bn\u00ed jednak dle \u010desk\u00e9ho ZDP a rovn\u011b\u017e paraleln\u011b tak\u00e9 dle da\u0148ov\u00e9ho z\u00e1kona druh\u00e9ho st\u00e1tu. Jin\u00fdmi slovy nastane dvoj\u00ed zdan\u011bn\u00ed. Pokud v\u0161ak p\u0159\u00edslu\u0161n\u00e1 SZDZ je uzav\u0159ena, definuje v\u00a0konkr\u00e9tn\u00edm \u010dl\u00e1nku postup pro \u201erozh\u0159e\u0161en\u00ed\u201c problematiky da\u0148ov\u00e9ho domicilu dan\u00e9 fyzick\u00e9 osoby. Na obecn\u00e9 rovin\u011b dle vzorov\u00fdch SZDZ, na z\u00e1klad\u011b kter\u00fdch jsou uzav\u00edr\u00e1ny mezin\u00e1rodn\u00ed smlouvy mezi jednotliv\u00fdmi st\u00e1ty, je nastaven n\u00e1sleduj\u00edc\u00ed postup, od n\u011bho\u017e se v\u0161ak konkr\u00e9tn\u00ed uzav\u0159en\u00e9 SZDZ mohou odch\u00fdlit co do po\u0159ad\u00ed a co do vyu\u017eit\u00ed jednotliv\u00fdch krit\u00e9ri\u00ed: 1) st\u00e1l\u00fd byt, 2) hospod\u00e1\u0159sk\u00e9 a osobn\u00ed z\u00e1jmy, 3) obvykl\u00e9 zdr\u017eov\u00e1n\u00ed se, 4) st\u00e1tn\u00ed ob\u010danstv\u00ed, 5) rozhodnut\u00ed dle ministerstev financ\u00ed dot\u010den\u00fdch st\u00e1t\u016f.<\/p>\n<h2>Stanoven\u00ed p\u0159edm\u011btu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>Jestli\u017ee m\u00e1me ujasn\u011bno, \u017ee fyzick\u00e1 osoba je da\u0148ov\u011b rezidentn\u00ed v\u00a0\u010cR a realizuje p\u0159\u00edjem z\u00a0aktivn\u00ed \u010dinnosti (z\u00e1visl\u00e1 \u010dinnost, samostatn\u00e1 \u010dinnost) ze zahrani\u010d\u00ed, je nutn\u00e9 v\u00a0souladu s\u00a0p\u0159\u00edslu\u0161nou SZDZ ur\u010dit, kde se nach\u00e1z\u00ed zdroj p\u0159\u00edjm\u016f. M\u016f\u017ee se, i kdy\u017e vz\u00e1cn\u011bji, st\u00e1t, \u017ee SZDZ stanov\u00ed zdan\u011bn\u00ed dan\u00e9ho p\u0159\u00edjmu v\u00fdhradn\u011b a pouze na \u00fazem\u00ed druh\u00e9ho st\u00e1tu. P\u0159\u00edpadn\u011b naopak, \u017ee zdan\u011bn\u00ed bude realizov\u00e1no v\u00fdhradn\u011b a pouze v\u00a0\u010cR. Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f v\u0161ak p\u0159\u00edslu\u0161n\u00e1 SZDZ stanov\u00ed, \u017ee dan\u00fd p\u0159\u00edjem m\u016f\u017ee b\u00fdt zdan\u011bn dle zahrani\u010dn\u00edch p\u0159edpis\u016f v\u00a0druh\u00e9m st\u00e1t\u011b. A sou\u010dasn\u011b, \u017ee dan\u00fd p\u0159\u00edjem m\u016f\u017ee b\u00fdt zdan\u011bn ve st\u00e1t\u011b da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby, tedy v\u00a0\u010cR. Pokud SZDZ stanovuje \u201emo\u017enost\u201c, tj. \u201em\u016f\u017ee\u201c b\u00fdt zdan\u011bno v\u00a0tom kter\u00e9m st\u00e1t\u011b, \u201epropad\u00e1me\u201c se do lok\u00e1ln\u00edho n\u00e1rodn\u00edho da\u0148ov\u00e9ho p\u0159edpisu, dle kter\u00e9ho zdan\u011bn\u00ed bude provedeno. SZDZ v\u0161ak m\u016f\u017ee stanovit maxim\u00e1ln\u00ed v\u00fd\u0161i da\u0148ov\u00e9 sazby, kter\u00e1 m\u016f\u017ee b\u00fdt p\u0159i zdan\u011bn\u00ed v\u00a0zahrani\u010d\u00ed pou\u017eita.<\/p>\n<p>Pokud fyzick\u00e1 osoba realizuje samostatnou \u010dinnost na \u00fazem\u00ed jin\u00e9ho st\u00e1tu, je nutn\u00e9 v\u00a0souladu s\u00a0p\u0159\u00edslu\u0161nou SZDZ (je-li uzav\u0159ena) zkoumat podm\u00ednky, za jak\u00fdch vznik\u00e1 podnikaj\u00edc\u00edmu subjektu (\u010desk\u00e9mu da\u0148ov\u00e9mu rezidentovi) tzv. st\u00e1l\u00e1 provozovna na \u00fazem\u00ed tohoto zahrani\u010dn\u00edho st\u00e1tu. Zpravidla je definov\u00e1na \u201ekamenn\u00e1\u201c st\u00e1l\u00e1 provozovna, v\u00a0mnoha p\u0159\u00edpadech v\u0161ak i \u201eslu\u017ebov\u00e1\u201c. Jestli\u017ee v\u00a0zahrani\u010dn\u00edm st\u00e1t\u011b st\u00e1l\u00e1 provozovna podnikatelsk\u00e9mu subjektu vznikne, je nutn\u00e9 dle lok\u00e1ln\u00edch zahrani\u010dn\u00edch da\u0148ov\u00fdch p\u0159edpis\u016f prov\u00e9st jej\u00ed registraci v\u00a0druh\u00e9m st\u00e1t\u011b a v\u00a0souladu se SZDZ a zahrani\u010dn\u00edmi da\u0148ov\u00fdmi p\u0159edpisy \u0159e\u0161it da\u0148ov\u00e9 povinnosti v\u00a0druh\u00e9m st\u00e1t\u011b. N\u00e1sledn\u011b, op\u011bt v\u00a0souladu se SZDZ a \u010desk\u00fdm ZDP se za p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed provede zohledn\u011bn\u00ed v\u00a0\u010desk\u00e9m \u201ecelosv\u011btov\u00e9m\u201c da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/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\/11987\">\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\/11987\">\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<h2>Stanoven\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b generov\u00e1n\u00ed p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti \u010desk\u00fdm da\u0148ov\u00fdm rezidentem v\u00a0zahrani\u010d\u00ed se stanovuje d\u00edl\u010d\u00ed z\u00e1klad dan\u011b dle ustanoven\u00ed ZDP.<\/p>\n<p>Jedn\u00e1-li se o p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti plynouc\u00ed ze zdroj\u016f v\u00a0zahrani\u010d\u00ed, z\u00e1kladem dan\u011b poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fd je da\u0148ov\u00fdm rezidentem \u010cR, je p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti vykon\u00e1van\u00e9 ve st\u00e1t\u011b, s\u00a0n\u00edm\u017e nem\u00e1 \u010cR uzav\u0159enu mezin\u00e1rodn\u00ed smlouvu upravuj\u00edc\u00ed zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed v\u0161ech druh\u016f p\u0159\u00edjm\u016f, kter\u00e1 je prov\u00e1d\u011bna, sn\u00ed\u017een\u00fd o da\u0148 zaplacenou z\u00a0tohoto p\u0159\u00edjmu v\u00a0zahrani\u010d\u00ed.<\/p>\n<p>Je-li \u010dinnost, ze kter\u00e9 plyne p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti, vykon\u00e1v\u00e1na ve st\u00e1t\u011b, s\u00a0n\u00edm\u017e m\u00e1 \u010cR uzav\u0159enu mezin\u00e1rodn\u00ed smlouvu upravuj\u00edc\u00ed zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed v\u0161ech druh\u016f p\u0159\u00edjm\u016f, kter\u00e1 je prov\u00e1d\u011bna, z\u00e1kladem dan\u011b poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fd je da\u0148ov\u00fdm rezidentem \u010cR, je p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti vykon\u00e1van\u00e9 v\u00a0tomto st\u00e1t\u011b. Tento p\u0159\u00edjem lze sn\u00ed\u017eit o da\u0148 zaplacenou z\u00a0tohoto p\u0159\u00edjmu ve st\u00e1t\u011b, s\u00a0n\u00edm\u017e m\u00e1 \u010cR uzav\u0159enu mezin\u00e1rodn\u00ed smlouvu upravuj\u00edc\u00ed zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed v\u0161ech druh\u016f p\u0159\u00edjm\u016f, kter\u00e1 je prov\u00e1d\u011bna, a to pouze v\u00a0rozsahu, ve kter\u00e9m ji nebylo mo\u017eno zapo\u010d\u00edst na da\u0148ovou povinnost v\u00a0tuzemsku v\u00a0bezprost\u0159edn\u011b p\u0159edchoz\u00edm zda\u0148ovac\u00edm obdob\u00ed.<\/p>\n<p>P\u0159itom se mus\u00ed jednat o nezapo\u010dtenou da\u0148 z\u00a0p\u0159\u00edjm\u016f, kter\u00e9 se zahrnuj\u00ed do z\u00e1kladu dan\u011b. P\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti plynouc\u00ed ze zdroj\u016f v\u00a0zahrani\u010d\u00ed nelze sn\u00ed\u017eit o da\u0148 zaplacenou v\u00a0zahrani\u010d\u00ed v\u00a0rozsahu, ve kter\u00e9m p\u0159esahuje v\u00fd\u0161i uvedenou v\u00a0mezin\u00e1rodn\u00ed smlouv\u011b nebo pr\u00e1vn\u00edm p\u0159edpisu jin\u00e9ho st\u00e1tu.<\/p>\n<h2>Sazba dan\u011b a v\u00fdpo\u010det dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>Od 1. 1. 2021 je sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob v\u00a0\u010cR stanovena jako tzv. klouzav\u011b progresivn\u00ed, p\u0159i\u010dem\u017e prvn\u00edmu p\u00e1smu odpov\u00edd\u00e1 15% sazba dan\u011b a druh\u00e9mu p\u00e1smu 23% sazba dan\u011b. Hranici mezi ob\u011bma p\u00e1smy p\u0159edstavuje od roku 2024 \u010d\u00e1stka odpov\u00eddaj\u00edc\u00ed 36-n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy, kter\u00e1 je stanoven\u00e1 podle z\u00e1kona upravuj\u00edc\u00edho pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a je vyhla\u0161ov\u00e1na pro ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n<h2>Zohledn\u011bn\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f zaplacen\u00e9 v zahrani\u010d\u00ed<\/h2>\n<p>P\u0159\u00edslu\u0161n\u00e1 SZDZ m\u016f\u017ee stanovit maxim\u00e1ln\u00ed v\u00fd\u0161i sazby dan\u011b, kter\u00e1 m\u016f\u017ee b\u00fdt p\u0159i zdan\u011bn\u00ed p\u0159\u00edjm\u016f z\u00a0aktivn\u00ed \u010dinnosti v\u00a0zahrani\u010d\u00ed pou\u017eita. Pokud by bylo provedeno v\u00a0zahrani\u010d\u00ed zdan\u011bn\u00ed vy\u0161\u0161\u00ed sazbou dan\u011b, ne\u017e stanov\u00ed p\u0159\u00edslu\u0161n\u00e1 mezin\u00e1rodn\u00ed smlouva, bylo by mo\u017en\u00e9 zohlednit v\u00a0\u010desk\u00e9m rezidentsk\u00e9m \u201ecelosv\u011btov\u00e9m\u201c da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed v\u00a0zahrani\u010d\u00ed zaplacenou da\u0148 pouze ve v\u00fd\u0161i, kterou povoluje SZDZ. \u010c\u00e1stku zaplacenou nad r\u00e1mec tohoto limitu, stanoven\u00e9ho p\u0159\u00edslu\u0161nou mezin\u00e1rodn\u00ed smlouvou, by bylo mo\u017en\u00e9 z\u00edskat zp\u011bt na z\u00e1klad\u011b refundace u zahrani\u010dn\u00edho spr\u00e1vce dan\u011b, a to dle tamn\u00edch lok\u00e1ln\u00edch pravidel a pr\u00e1vn\u00edch p\u0159edpis\u016f. Proto by bylo nejvhodn\u011bj\u0161\u00ed v\u00a0tomto smyslu kontaktovat zahrani\u010dn\u00edho da\u0148ov\u00e9ho poradce.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Z\u00e1v\u011br<\/h2>\n<p>Pokud realizuje fyzick\u00e1 osoba aktivn\u00ed p\u0159\u00edjmy ze zahrani\u010d\u00ed, tj. ze z\u00e1visl\u00e9 \u010dinnosti nebo samostatn\u00e9 \u010dinnosti, je nutn\u00e9 nejprve ur\u010dit da\u0148ovou rezidenturu (da\u0148ov\u00fd domicil). Postup ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9ho domicilu spo\u010d\u00edv\u00e1 ve vz\u00e1jemn\u00e9 komparaci spln\u011bn\u00ed \/ nespln\u011bn\u00ed podm\u00ednek dle \u010desk\u00e9ho ZDP a ekvivalentn\u00edho zahrani\u010dn\u00edho pr\u00e1vn\u00edho p\u0159edpisu druh\u00e9ho st\u00e1tu. V\u00a0jednom ze \u010dty\u0159 p\u0159\u00edpad\u016f mo\u017en\u00e9ho v\u00fdsledku t\u00e9to komparace je nutn\u00e9 vyu\u017e\u00edt p\u0159\u00edslu\u0161nou SZDZ, pokud je mezi dot\u010den\u00fdmi st\u00e1ty uzav\u0159ena. N\u00e1sledn\u011b se pro p\u0159\u00edslu\u0161n\u00fd aktivn\u00ed p\u0159\u00edjem stanov\u00ed dle SZDZ (je-li uzav\u0159ena) \u00fazem\u00ed jeho zdroje. Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f mezin\u00e1rodn\u00ed smlouva umo\u017e\u0148uje prov\u00e9st zdan\u011bn\u00ed v\u00a0zahrani\u010d\u00ed a tak\u00e9 v\u00a0\u010cR, pokud se jedn\u00e1 o \u010desk\u00e9ho da\u0148ov\u00e9ho rezidenta. V\u00a0\u010desk\u00e9m \u201ecelosv\u011btov\u00e9m\u201c p\u0159izn\u00e1n\u00ed se pot\u00e9 provede zohledn\u011bn\u00ed dan\u011b zaplacen\u00e9 v\u00a0zahrani\u010d\u00ed metodami, kter\u00e9 p\u0159ipou\u0161t\u00ed SZDZ a \u010desk\u00fd ZDP (metoda vyn\u011bt\u00ed, metoda z\u00e1po\u010dtu).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ur\u010den\u00ed da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby Aby bylo mo\u017en\u00e9 spr\u00e1vn\u011b vyhodnotit postup zdan\u011bn\u00ed aktivn\u00edch p\u0159\u00edjm\u016f fyzick\u00fdch osob ze zahrani\u010d\u00ed, je nutn\u00e9 prim\u00e1rn\u011b spr\u00e1vn\u011b vyhodnotit tzv. da\u0148ov\u00fd &#8230;<\/p>\n","protected":false},"author":12,"featured_media":11988,"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":[77,79,135],"class_list":["post-11987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-danovy-rezident","tag-predmet-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11987","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11987"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11987\/revisions"}],"predecessor-version":[{"id":16637,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11987\/revisions\/16637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11988"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}