{"id":12427,"date":"2025-02-03T12:51:14","date_gmt":"2025-02-03T11:51:14","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12427"},"modified":"2025-04-15T11:10:36","modified_gmt":"2025-04-15T09:10:36","slug":"problematika-zdaneni-pasivnich-prijmu-ze-zahranici","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/problematika-zdaneni-pasivnich-prijmu-ze-zahranici\/","title":{"rendered":"Problematika zdan\u011bn\u00ed pasivn\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 pasivn\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 \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\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>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\u00a0pasivn\u00ed \u010dinnosti (p\u0159\u00edjem z\u00a0kapit\u00e1lov\u00e9ho majetku, p\u0159\u00edjem z\u00a0n\u00e1jmu, ostatn\u00ed p\u0159\u00edjem) 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>P\u0159ipome\u0148me si z\u00e1kladn\u00ed typy p\u0159\u00edjm\u016f z\u00a0pasivn\u00ed \u010dinnosti, resp. pasivn\u00edch p\u0159\u00edjm\u016f fyzick\u00fdch osob:<\/p>\n<ul>\n<li>pod\u00edly na zisku obchodn\u00ed korporace,<\/li>\n<li>\u00faroky z\u00a0dr\u017eby cenn\u00fdch pap\u00edr\u016f,<\/li>\n<li>pod\u00edly na zisku tich\u00e9ho spole\u010dn\u00edka,<\/li>\n<li>\u00faroky, v\u00fdhry a jin\u00e9 v\u00fdnosy z\u00a0vklad\u016f na vkladn\u00edch kn\u00ed\u017ek\u00e1ch, \u00faroky z\u00a0pen\u011b\u017en\u00edch prost\u0159edk\u016f na bankovn\u00edm \u00fa\u010dtu,<\/li>\n<li>\u00faroky z\u00a0poskytnut\u00fdch z\u00e1p\u016fj\u010dek,<\/li>\n<li>p\u0159\u00edjmy z\u00a0n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f,<\/li>\n<li>p\u0159\u00edjmy z\u00a0n\u00e1jmu movit\u00fdch v\u011bc\u00ed,<\/li>\n<li>ostatn\u00ed p\u0159\u00edjmy, nap\u0159\u00edklad p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu nemovit\u00e9 v\u011bci, cenn\u00e9ho pap\u00edr\u016f a jin\u00e9 v\u011bci,<\/li>\n<li>p\u0159\u00edjmy z\u00a0p\u0159evodu \u00fa\u010dasti na spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm,<\/li>\n<li>pod\u00edl \u010dlena obchodn\u00ed korporace na likvida\u010dn\u00edm z\u016fstatku, se z\u00e1konn\u00fdmi v\u00fdjimkami,<\/li>\n<li>vypo\u0159\u00e1dac\u00ed pod\u00edl p\u0159i z\u00e1niku \u00fa\u010dasti \u010dlena v\u00a0obchodn\u00ed korporaci, se z\u00e1konn\u00fdmi v\u00fdjimkami.<\/li>\n<\/ul>\n<h2>Stanoven\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>Pro stanoven\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob u pasivn\u00edch p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed je d\u016fle\u017eit\u00e9 spr\u00e1vn\u00e9 p\u0159ekurzov\u00e1n\u00ed na \u010deskou m\u011bnu. Dle ZDP se pro da\u0148ov\u00e9 \u00fa\u010dely, s\u00a0v\u00fdjimkami definovan\u00fdmi t\u00edmto z\u00e1konem, pou\u017e\u00edvaj\u00ed kursy devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou uplat\u0148ovan\u00e9 v\u00a0\u00fa\u010detnictv\u00ed poplatn\u00edk\u016f. Pokud poplatn\u00edk vede \u00fa\u010detnictv\u00ed, pou\u017eije se z\u00e1konn\u00fdmi v\u00fdjimkami, tzv. jednotn\u00fd kurs, pokud nevyu\u017eije kursy devizov\u00e9ho trhu uplat\u0148ovan\u00e9 podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f o \u00fa\u010detnictv\u00ed. Tzv. jednotn\u00fd kurs se stanov\u00ed jako pr\u016fm\u011br sm\u011bnn\u00e9ho kursu stanoven\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou posledn\u00ed den ka\u017ed\u00e9ho m\u011bs\u00edce zda\u0148ovac\u00edho obdob\u00ed. V\u00a0p\u0159\u00edpad\u011b, \u017ee se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed, pou\u017eije se sm\u011bnn\u00fd kurs k\u00a0datu uskute\u010dn\u011bn\u00ed jednotliv\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f nebo pr\u016fm\u011br sm\u011bnn\u00e9ho kursu stanoven\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou posledn\u00ed den ka\u017ed\u00e9ho m\u011bs\u00edce \u010d\u00e1sti zda\u0148ovac\u00edho obdob\u00ed, za kterou se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1. Jednotn\u00fd kurs a kursy devizov\u00e9ho trhu uplat\u0148ovan\u00e9 podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f o \u00fa\u010detnictv\u00ed pro p\u0159epo\u010det ciz\u00ed m\u011bny nelze v\u00a0jednom zda\u0148ovac\u00edm obdob\u00ed pou\u017e\u00edt sou\u010dasn\u011b.<\/p>\n<p>P\u0159i p\u0159epo\u010dtu dan\u011b z\u00a0\u00farok\u016f (\u00farokov\u00e9ho p\u0159\u00edjmu) plynouc\u00edch v\u00a0ciz\u00ed m\u011bn\u011b z\u00a0\u00fa\u010dtu, kter\u00fd nen\u00ed podle podm\u00ednek toho, kdo \u00fa\u010det vede, ur\u010den k\u00a0podnik\u00e1n\u00ed, a z\u00a0vkladn\u00edho listu, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na zvl\u00e1\u0161tn\u00ed sazbou podle \u00a7 36, se pou\u017eije sm\u011bnn\u00fd kurs vyhl\u00e1\u0161en\u00fd \u010ceskou n\u00e1rodn\u00ed bankou ke dni p\u0159ips\u00e1n\u00ed \u00farok\u016f ve prosp\u011bch poplatn\u00edka. Takto vypo\u010dten\u00e1 da\u0148 se nezaokrouhluje.<\/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 \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<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\/12427\">\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\/12427\">\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>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\u00a0pasivn\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<h2>Z\u00e1v\u011br<\/h2>\n<p>Pokud realizuje fyzick\u00e1 osoba pasivn\u00ed p\u0159\u00edjmy ze zahrani\u010d\u00ed, tj. p\u0159\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku, p\u0159\u00edjmy z\u00a0n\u00e1jmu, vybran\u00e9 ostatn\u00ed p\u0159\u00edjmy (nap\u0159\u00edklad p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu nemovit\u00e9 v\u011bci, cenn\u00e9ho pap\u00edru a jin\u00e9 v\u011bci, p\u0159\u00edjmy z\u00a0p\u0159evodu \u00fa\u010dasti na spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm, pod\u00edl \u010dlena obchodn\u00ed korporace na likvida\u010dn\u00edm z\u016fstatku &#8211; se z\u00e1konn\u00fdmi v\u00fdjimkami, vypo\u0159\u00e1dac\u00ed pod\u00edl p\u0159i z\u00e1niku \u00fa\u010dasti \u010dlena v\u00a0obchodn\u00ed korporaci &#8211; se z\u00e1konn\u00fdmi v\u00fdjimkami), 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 pasivn\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 pasivn\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":12428,"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":[67,87,80],"class_list":["post-12427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-kapitalovy-majetek","tag-najem","tag-poplatnik-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12427","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=12427"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12427\/revisions"}],"predecessor-version":[{"id":16655,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12427\/revisions\/16655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12428"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}