{"id":16044,"date":"2024-12-30T10:05:17","date_gmt":"2024-12-30T09:05:17","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16044"},"modified":"2025-04-15T12:12:17","modified_gmt":"2025-04-15T10:12:17","slug":"danove-a-ucetni-novinky-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-a-ucetni-novinky-2025\/","title":{"rendered":"Da\u0148ov\u00e9 a \u00fa\u010detn\u00ed novinky 2025"},"content":{"rendered":"<h2>Novinky v\u00a0oblasti \u00fa\u010detn\u00edch p\u0159edpis\u016f<\/h2>\n<p>Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da) zav\u00e1d\u00ed nov\u00fd institut tzv. ve\u0159ejn\u00e9 kulturn\u00ed instituce, kter\u00fd vych\u00e1z\u00ed ze z\u00e1kona \u010d. 263\/2024 Sb., o ve\u0159ejn\u00fdch kulturn\u00edch instituc\u00edch a o zm\u011bn\u011b souvisej\u00edc\u00edch z\u00e1kon\u016f (z\u00e1kon o ve\u0159ejn\u00fdch kulturn\u00edch instituc\u00edch). Tento z\u00e1kon nab\u00fdv\u00e1 \u00fa\u010dinnosti od 1. ledna 2025.<\/p>\n<p>V\u00a0t\u00e9to souvislosti doch\u00e1z\u00ed k\u00a0roz\u0161\u00ed\u0159en\u00ed okruhu tzv. vybran\u00fdch \u00fa\u010detn\u00edch jednotek v \u00a7 1 odst. 3 Zo\u00da. Za vybran\u00e9 \u00fa\u010detn\u00ed jednotky se od 1. ledna 2025 pova\u017euj\u00ed organiza\u010dn\u00ed slo\u017eky st\u00e1tu, st\u00e1tn\u00ed fondy podle rozpo\u010dtov\u00fdch pravidel, \u00fazemn\u00ed samospr\u00e1vn\u00e9 celky, dobrovoln\u00e9 svazky obc\u00ed, p\u0159\u00edsp\u011bvkov\u00e9 organizace, ve\u0159ejn\u00e9 kulturn\u00ed instituce a zdravotn\u00ed poji\u0161\u0165ovny.<\/p>\n<p>Od 1. ledna 2025 Zo\u00da v \u00a7 1 odst. 5 nov\u011b definuje, \u017ee na st\u00e1ty, kter\u00e9 tvo\u0159\u00ed Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor (d\u00e1le jen EHP), se pro \u00fa\u010dely \u00fa\u010detn\u00edch p\u0159edpis\u016f pohl\u00ed\u017e\u00ed jako na \u010dlensk\u00fd st\u00e1t Evropsk\u00e9 unie (d\u00e1le jen EU).<\/p>\n<p>Nezapome\u0148me, \u017ee od roku 2024 je nahrazen pojem tzv. \u00fahrn \u010dist\u00e9ho obratu pojmem tzv. \u010dist\u00fd obrat, jeho\u017e vymezen\u00ed je u\u017e\u0161\u00ed oproti tzv. \u00fahrnu \u010dist\u00e9ho obratu. Tato skute\u010dnost m\u00e1 vliv na kategorizaci \u00fa\u010detn\u00edch jednotek a rovn\u011b\u017e na ur\u010den\u00ed povinnosti m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/p>\n<p>Rovn\u011b\u017e od roku 2024 je mo\u017en\u00e9 v\u00e9st \u00fa\u010detnictv\u00ed v\u00a0tzv. funk\u010dn\u00ed m\u011bn\u011b (EURO, USD, britsk\u00e1 libra), pokud \u00fa\u010detn\u00ed jednotka spln\u00ed z\u00e1konn\u00e9 podm\u00ednky pro dobrovoln\u00e9 rozhodnut\u00ed v\u00e9st \u00fa\u010detnictv\u00ed v\u00a0t\u00e9to tzv. funk\u010dn\u00ed m\u011bn\u011b.<\/p>\n<h2>\u00daprava v\u00a0oblasti tzv. pau\u0161\u00e1ln\u00ed dan\u011b<\/h2>\n<p>Z\u00a0hlediska podm\u00ednek pro aplikaci vstupu nebo v\u00fdstupu do \/ z\u00a0institutu poplatn\u00edka v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu a vyu\u017eit\u00ed tzv. pau\u0161\u00e1ln\u00ed dan\u011b nedoch\u00e1z\u00ed k\u00a0\u017e\u00e1dn\u00fdm zm\u011bn\u00e1m. Pouze doch\u00e1z\u00ed ke zm\u011bn\u011b ve v\u00fd\u0161i \u010d\u00e1stek, kter\u00e9 se hrad\u00ed v\u00a01. p\u00e1smu pau\u0161\u00e1ln\u00ed dan\u011b od roku 2025:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center\"><strong>M\u011bs\u00ed\u010dn\u00ed platby<\/strong><\/td>\n<td style=\"text-align: center\"><strong>Pau\u0161\u00e1ln\u00ed da\u0148 (K\u010d)<\/strong><\/td>\n<td style=\"text-align: center\"><strong>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed (K\u010d)<\/strong><\/td>\n<td style=\"text-align: center\"><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed (K\u010d)<\/strong><\/td>\n<td style=\"text-align: center\"><strong>Celkov\u00e1 z\u00e1loha (K\u010d)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center\">1. p\u00e1smo<\/td>\n<td style=\"text-align: center\">100<\/td>\n<td style=\"text-align: center\">5\u00a0473<\/td>\n<td style=\"text-align: center\">3\u00a0143<\/td>\n<td style=\"text-align: center\">8\u00a0716<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">2. p\u00e1smo<\/td>\n<td style=\"text-align: center\">4\u00a0963<\/td>\n<td style=\"text-align: center\">8\u00a0191<\/td>\n<td style=\"text-align: center\">3\u00a0591<\/td>\n<td style=\"text-align: center\">16\u00a0745<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">3. p\u00e1smo<\/td>\n<td style=\"text-align: center\">9\u00a0320<\/td>\n<td style=\"text-align: center\">12\u00a0527<\/td>\n<td style=\"text-align: center\">5\u00a0292<\/td>\n<td style=\"text-align: center\">27\u00a0139<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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            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\/^(([^<>()[\\]\\\\.,;:\\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\/16044\">\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\/16044\">\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>Osvobozen\u00ed p\u0159\u00edjm\u016f s\u00a0podm\u00edn\u011bn\u00fdm pou\u017eit\u00edm z\u00edskan\u00fdch prost\u0159edk\u016f na uspokojen\u00ed bytov\u00e9 pot\u0159eby<\/h2>\n<p>Pom\u011brn\u011b zaj\u00edmavou \u00fapravu p\u0159in\u00e1\u0161\u00ed z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP) v\u00a0oblasti osvobozen\u00ed p\u0159\u00edjm\u016f s\u00a0podm\u00ednkou pou\u017eit\u00ed z\u00edskan\u00fdch prost\u0159edk\u016f na uspokojen\u00ed bytov\u00e9 pot\u0159eby. P\u0159ipome\u0148me, \u017ee definice tzv. bytov\u00e9 pot\u0159eby je uvedena v \u00a7 4b ZDP a podm\u00edn\u011bn\u00e9 osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje ve vazb\u011b na pou\u017eit\u00ed z\u00edskan\u00fdch prost\u0159edk\u016f na uspokojen\u00ed bytov\u00e9 pot\u0159eby se vztahuje na:<\/p>\n<ul>\n<li>p\u0159\u00edjmy z\u00a0prodeje rodinn\u00e9ho domu a souvisej\u00edc\u00edho pozemku, nebo bytov\u00e9 jednotky a souvisej\u00edc\u00edho pozemku, p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, dle \u00a7 4 odst. 1 p\u00edsm. a) ZDP,<\/li>\n<li>p\u0159\u00edjmy z\u00a0prodeje nemovit\u00fdch v\u011bc\u00ed, p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, dle \u00a7 4 odst. 1 p\u00edsm. b) ZDP, pokud tyto p\u0159\u00edjmy nelze osvobodit dle \u00a7 4 odst. 1 p\u00edsm. a) ZDP,<\/li>\n<li>p\u0159\u00edjmy z\u00a0nabyt\u00ed vlastnictv\u00ed k\u00a0bytov\u00e9 jednotce jako n\u00e1hrady za uvoln\u011bn\u00ed bytu nebo bytov\u00e9 jednotky, p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, dle \u00a7 4 odst. 1 p\u00edsm. s) ZDP,<\/li>\n<li>p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu pr\u00e1v a povinnost\u00ed spojen\u00fdch s\u00a0\u010dlenstv\u00edm v\u00a0dru\u017estvu, p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek, dle \u00a7 4 odst. 1 p\u00edsm. s) ZDP.<\/li>\n<\/ul>\n<p>Nov\u00e1 \u00faprava v \u00a7 4b ZDP t\u00fdkaj\u00edc\u00ed se bytov\u00e9 pot\u0159eby stanov\u00ed, \u017ee osvobozen\u00ed p\u0159\u00edjmu je podm\u00edn\u011bno pou\u017eit\u00edm z\u00edskan\u00fdch prost\u0159edk\u016f na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby t\u00edm, \u017ee fyzick\u00e1 osoba:<\/p>\n<ul>\n<li>pou\u017eije tyto prost\u0159edky do konce n\u00e1sleduj\u00edc\u00edho roku po z\u00edsk\u00e1n\u00ed, nebo<\/li>\n<li>pou\u017eila odpov\u00eddaj\u00edc\u00ed \u010d\u00e1stku p\u0159ed z\u00edsk\u00e1n\u00edm, nejd\u0159\u00edve v\u00a0p\u0159edchoz\u00edm roce.<\/li>\n<\/ul>\n<p>Obdr\u017e\u00ed-li fyzick\u00e1 osoba p\u0159\u00edjem, jeho\u017e osvobozen\u00ed je podm\u00edn\u011bno pou\u017eit\u00edm z\u00edskan\u00fdch prost\u0159edk\u016f na obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby, ozn\u00e1m\u00ed spr\u00e1vci dan\u011b z\u00edsk\u00e1n\u00ed t\u011bchto prost\u0159edk\u016f do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok, v\u00a0n\u011bm\u017e k\u00a0jejich z\u00edsk\u00e1n\u00ed do\u0161lo.<\/p>\n<p>V\u00a0d\u016fsledku v\u00fd\u0161e uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee fyzick\u00e1 osoba, kter\u00e1 pou\u017eila z\u00edskan\u00e9 prost\u0159edky, ale neozn\u00e1mila ve stanoven\u00e9 lh\u016ft\u011b spr\u00e1vci dan\u011b tento p\u0159\u00edjem, po novele z\u00e1kona o osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje nep\u0159ijde, av\u0161ak je vystavena pouze sankci spr\u00e1vce dan\u011b za nespln\u011bn\u00ed povinnosti nepen\u011b\u017eit\u00e9 povahy.<\/p>\n<h2>Nov\u00e1 \u00faprava v\u00a0oblasti firemn\u00edch \u0161kolek<\/h2>\n<p>V\u00a0oblasti zam\u011bstnaneck\u00e9ho benefitu \u201efiremn\u00edch \u0161kolek\u201c se v \u00a7 6 odst. 3 ZDP dopl\u0148uje ustanoven\u00ed, \u017ee p\u0159\u00edjmem zam\u011bstnance se rozum\u00ed (dle \u00a7 6 odst. 3 p\u00edsm. c) ZDP)) \u010d\u00e1stka, o kterou je \u00fahrada zam\u011bstnance zam\u011bstnavateli za poskytnut\u00e9 pln\u011bn\u00ed ni\u017e\u0161\u00ed, ne\u017e je cena stanoven\u00e1 dle \u00a7 6 odst. 17 ZDP v\u00a0p\u0159\u00edpad\u011b pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona.<\/p>\n<p>Dle \u00a7 6 odst. 17 ZDP se nepen\u011b\u017en\u00ed p\u0159\u00edjem zam\u011bstnance ve form\u011b pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku, v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edkem tohoto zam\u011bstnance, ocen\u00ed:<\/p>\n<ul>\n<li>v\u00a0m\u00edst\u011b a \u010dase obvyklou cenou za pou\u017eit\u00ed mate\u0159sk\u00e9 \u0161koly z\u0159\u00edzen\u00e9 st\u00e1tem, krajem, obc\u00ed nebo dobrovoln\u00fdm svazkem obc\u00ed, nebo<\/li>\n<li>nejvy\u0161\u0161\u00ed m\u011bs\u00ed\u010dn\u00ed \u00faplatou za p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed podle vyhl\u00e1\u0161ky upravuj\u00edc\u00ed p\u0159ed\u0161koln\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed, a to za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc pom\u011brn\u011b podle doby pou\u017e\u00edv\u00e1n\u00ed tohoto za\u0159\u00edzen\u00ed rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edkem v\u00a0dan\u00e9m m\u011bs\u00edci (\u00a7 6 vyhl\u00e1\u0161ky \u010d. 14\/2005 Sb., o p\u0159ed\u0161koln\u00edm vzd\u011bl\u00e1v\u00e1n\u00ed).<\/li>\n<\/ul>\n<p>P\u0159i\u010dem\u017e ocen\u011bn\u00ed zvol\u00ed zam\u011bstnavatel.<\/p>\n<h2>Zda\u0148ov\u00e1n\u00ed sr\u00e1\u017ekovou dan\u00ed<\/h2>\n<p>Od roku 2025 se zav\u00e1d\u00ed nov\u00e1 \u00faprava v\u00a0oblasti zda\u0148ov\u00e1n\u00ed dohod o proveden\u00ed pr\u00e1ce, jako\u017e i v\u00a0oblasti n\u011bkter\u00fdch dal\u0161\u00edch p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti fyzick\u00fdch osob sr\u00e1\u017ekovou dan\u00ed, o \u010dem\u017e je d\u016fkladn\u011b ps\u00e1no v\u00a0\u010dl\u00e1nc\u00edch Moniky Dole\u017eelov\u00e9 v\u00a0lednu 2025.<\/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>Shrnut\u00ed<\/h2>\n<p>S\u00a0rokem 2025 jsou zavedeny n\u011bkter\u00e9 nov\u00e9 \u00fapravy v\u00a0oblasti \u010desk\u00fdch a da\u0148ov\u00fdch p\u0159edpis\u016f. Z\u00a0hlediska \u00fa\u010detn\u00edch z\u00e1le\u017eitost\u00ed se jedn\u00e1 zejm\u00e9na o zaveden\u00ed nov\u00e9ho institutu tzv. ve\u0159ejn\u00e9 kulturn\u00ed instituce a pojet\u00ed st\u00e1t\u016f, kter\u00e9 tvo\u0159\u00ed EHP. Z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f se zav\u00e1d\u00ed novelizovan\u00e1 \u00faprava v\u00a0oblasti placen\u00fdch \u010d\u00e1stek pro prvn\u00ed p\u00e1smo tzv. pau\u0161\u00e1ln\u00ed dan\u011b, podm\u00ednek pro podm\u00edn\u011bn\u00e9 osvobozen\u00ed p\u0159\u00edjm\u016f s\u00a0pou\u017eit\u00edm z\u00edskan\u00fdch prost\u0159edk\u016f na tzv. obstar\u00e1n\u00ed vlastn\u00ed bytov\u00e9 pot\u0159eby, problematiky \u201efiremn\u00edch \u0161kolek\u201c provozovan\u00fdch zam\u011bstnavatelem a zejm\u00e9na zda\u0148ov\u00e1n\u00ed p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti u fyzick\u00fdch osob pracuj\u00edc\u00edch na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce a dal\u0161\u00edch vybran\u00fdch p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti. D\u016fle\u017eit\u00e9 je tak\u00e9 se sezn\u00e1mit s\u00a0p\u0159echodn\u00fdmi ustanoven\u00edmi pr\u00e1vn\u00edch norem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novinky v\u00a0oblasti \u00fa\u010detn\u00edch p\u0159edpis\u016f Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da) zav\u00e1d\u00ed nov\u00fd institut tzv. ve\u0159ejn\u00e9 kulturn\u00ed instituce, kter\u00fd &#8230;<\/p>\n","protected":false},"author":12,"featured_media":16045,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[64,51,116],"class_list":["post-16044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu","tag-fyzicka-osoba","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16044","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=16044"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16044\/revisions"}],"predecessor-version":[{"id":17282,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16044\/revisions\/17282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16045"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}