{"id":19122,"date":"2026-08-07T07:00:00","date_gmt":"2026-08-07T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19122"},"modified":"2026-08-05T10:30:52","modified_gmt":"2026-08-05T08:30:52","slug":"zaklady-mezinarodniho-zdaneni-v-roce-2026","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zaklady-mezinarodniho-zdaneni-v-roce-2026\/","title":{"rendered":"Z\u00e1klady mezin\u00e1rodn\u00edho zdan\u011bn\u00ed v\u00a0roce 2026"},"content":{"rendered":"

Ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby<\/h2>\n

Dle ZDP maj\u00ed da\u0148ov\u00ed rezidenti \u010cesk\u00e9 republiky da\u0148ovou povinnost, kter\u00e1 se vztahuje jak na p\u0159\u00edjmy plynouc\u00ed ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky, tak i na p\u0159\u00edjmy plynouc\u00ed ze zdroj\u016f v\u00a0zahrani\u010d\u00ed.<\/p>\n

Naproti tomu da\u0148ov\u00ed nerezidenti \u010cesk\u00e9 republiky maj\u00ed dle ZDP da\u0148ovou povinnost, kter\u00e1 se vztahuje jen na p\u0159\u00edjmy plynouc\u00ed ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky, p\u0159i\u010dem\u017e ur\u010dov\u00e1n\u00ed p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky se prov\u00e1d\u00ed v\u00a0souladu s\u00a0p\u0159\u00edslu\u0161nou SZDZ (pokud ji \u010cesk\u00e1 republika s\u00a0druh\u00fdm st\u00e1tem uzav\u0159ela) a \u00a7 22 ZDP.<\/p>\n

Jak tedy postupovat p\u0159i ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9ho domicilu u fyzick\u00e9 osoby? V\u00a0prv\u00e9 \u0159ad\u011b je nutn\u00e9 nastudovat podm\u00ednky pro da\u0148ovou rezidenturu v\u00a0souladu s\u00a0p\u0159\u00edslu\u0161n\u00fdmi n\u00e1rodn\u00edmi da\u0148ov\u00fdmi p\u0159edpisy zem\u00ed, u nich\u017e dan\u00e1 fyzick\u00e1 osoba vykazuje sv\u016fj \u201ep\u0159esah\u201c. To znamen\u00e1, je t\u0159eba testovat podm\u00ednky pro da\u0148ov\u00fd domicil dle \u010desk\u00e9ho ZDP a d\u00e1le dle ekvivalentn\u00edho da\u0148ov\u00e9ho p\u0159edpisu druh\u00e9 zem\u011b. Nesta\u010d\u00ed n\u00e1m tedy testovat podm\u00ednky pro da\u0148ovou rezidenturu pouze podle \u010desk\u00e9ho z\u00e1kona, n\u00fdbr\u017e je nutn\u00e9 v\u017edy zkoumat pravidla pro ur\u010den\u00ed da\u0148ov\u00e9ho domicilu i ve druh\u00e9m st\u00e1t\u011b \u2013 a to podle da\u0148ov\u00e9ho z\u00e1kona t\u00e9to druh\u00e9 zem\u011b.<\/p>\n

Podle \u010desk\u00e9ho ZDP je fyzick\u00e1 osoba da\u0148ov\u00fdm rezidentem \u010cesk\u00e9 republiky, pokud m\u00e1 na \u00fazem\u00ed \u010cesk\u00e9 republiky bydli\u0161t\u011b nebo se zde obvykle zdr\u017euje.<\/p>\n

Bydli\u0161t\u011bm na \u00fazem\u00ed \u010cesk\u00e9 republiky se pro \u00fa\u010dely ZDP rozum\u00ed m\u00edsto, kde m\u00e1 \u010dlov\u011bk tzv. st\u00e1l\u00fd byt za okolnost\u00ed, z\u00a0nich\u017e lze usuzovat na jeho \u00famysl trvale se v\u00a0tomto byt\u011b zdr\u017eovat. Dle Pokynu GF\u0158 D-59 k\u00a0jednotn\u00e9mu postupu p\u0159i uplat\u0148ov\u00e1n\u00ed n\u011bkter\u00fdch ustanoven\u00ed ZDP, se st\u00e1l\u00fdm bytem rozum\u00ed byt, kter\u00fd je poplatn\u00edkovi kdykoliv k\u00a0dispozici podle jeho pot\u0159eby, a\u0165 ji\u017e vlastn\u00ed \u010di pronajat\u00fd. Tento byt m\u016f\u017ee b\u00fdt fyzickou osobou pronajat jin\u00e9 osob\u011b formou, kter\u00e1 umo\u017e\u0148uje podle pot\u0159eby dan\u00e9 fyzick\u00e9 osoby obnoven\u00ed jeho u\u017e\u00edv\u00e1n\u00ed touto osobou bez prodlevy. \u00damysl \u010dlov\u011bka zdr\u017eovat se trvale ve st\u00e1l\u00e9m byt\u011b se posuzuje vzhledem k\u00a0okolnostem jeho osobn\u00edho a rodinn\u00e9ho stavu, tj. \u017eije-li v\u00a0n\u011bm rovn\u011b\u017e nap\u0159. s\u00a0man\u017eelkou, d\u011btmi, rodi\u010di, \u010di zda byt je vyu\u017e\u00edv\u00e1n v\u00a0n\u00e1vaznosti na jeho ekonomick\u00e9 aktivity.<\/p>\n

Dle ZDP se za fyzickou osobu obvykle se zdr\u017euj\u00edc\u00ed na \u00fazem\u00ed \u010cesk\u00e9 republiky pova\u017euje takov\u00e1, kter\u00e1 na \u00fazem\u00ed \u010cesk\u00e9 republiky pob\u00fdv\u00e1 alespo\u0148 183 dn\u016f v\u00a0p\u0159\u00edslu\u0161n\u00e9m kalend\u00e1\u0159n\u00edm roce, a to souvisle nebo v\u00a0n\u011bkolika obdob\u00edch. Do doby 183 dn\u016f se dle \u010desk\u00e9ho ZDP zapo\u010d\u00edt\u00e1v\u00e1 ka\u017ed\u00fd zapo\u010dat\u00fd den pobytu.<\/p>\n

V\u00a0souladu se ZDP jsou da\u0148ov\u00fdmi nerezidenty \u010cesk\u00e9 republiky fyzick\u00e9 osoby, kter\u00e9 se na \u00fazem\u00ed \u010cesk\u00e9 republiky zdr\u017euj\u00ed pouze za \u00fa\u010delem studia nebo l\u00e9\u010den\u00ed, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee se na \u00fazem\u00ed \u010cesk\u00e9 republiky obvykle zdr\u017euj\u00ed.<\/p>\n

Jak\u00e9 mohou b\u00fdt v\u00fdsledky na\u0161eho zkoum\u00e1n\u00ed?<\/p>\n

Prvn\u00ed variantou je situace, kdy fyzick\u00e1 osoba spln\u00ed podm\u00ednky da\u0148ov\u00e9 rezidentury podle \u010desk\u00e9ho ZDP a sou\u010dasn\u011b spln\u00ed podm\u00ednky da\u0148ov\u00e9ho nerezidenta dle pr\u00e1vn\u00ed \u00fapravy druh\u00e9ho st\u00e1tu. V\u00a0tomto p\u0159\u00edpad\u011b je fyzick\u00e1 osoba da\u0148ov\u011b rezidentn\u00ed v\u00a0\u010cesk\u00e9 republice a da\u0148ov\u011b nerezidentn\u00ed v\u00a0druh\u00e9 zemi.<\/p>\n

Druh\u00e1 varianta spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee je fyzick\u00e1 osoba da\u0148ov\u00fdm nerezidentem dle \u010desk\u00e9ho ZDP a da\u0148ov\u00fdm rezidentem dle lok\u00e1ln\u00edho pr\u00e1vn\u00edho p\u0159edpisu druh\u00e9ho st\u00e1tu. V\u00a0takov\u00e9 situaci je \u010dlov\u011bk da\u0148ov\u011b rezidentn\u00ed ve druh\u00e9 zemi a da\u0148ov\u011b nerezidentn\u00ed v\u00a0\u010cesk\u00e9 republice.<\/p>\n

T\u0159et\u00ed varianta p\u0159edstavuje skute\u010dnost, kdy je fyzick\u00e1 osoba da\u0148ov\u00fdm nerezidentem dle \u010desk\u00e9ho ZDP a sou\u010dasn\u011b da\u0148ov\u00fdm nerezidentem dle pr\u00e1vn\u00ed \u00fapravy druh\u00e9 zem\u011b. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b je fyzick\u00e1 osoba da\u0148ov\u00fdm nerezidentem v\u00a0\u010cesk\u00e9 republice i da\u0148ov\u00fdm nerezidentem ve druh\u00e9m st\u00e1t\u011b.<\/p>\n

\u010ctvrtou variantou je p\u0159\u00edpad, kdy je fyzick\u00e1 osoba da\u0148ov\u00fdm rezidentem podle \u010desk\u00e9ho ZDP a sou\u010dasn\u011b da\u0148ov\u00fdm rezidentem dle pr\u00e1vn\u00edch p\u0159edpis\u016f druh\u00e9ho st\u00e1tu. V\u00a0takov\u00e9 situaci je nutn\u00e9 v \u201etestov\u00e1n\u00ed\u201c da\u0148ov\u00e9 rezidentury d\u00e1le pokra\u010dovat s\u00a0t\u00edm, \u017ee \u0159e\u0161en\u00ed bude z\u00e1viset na tom, zda \u010cesk\u00e1 republika uzav\u0159ela s\u00a0druh\u00fdm st\u00e1tem SZDZ \u010di nikoliv. P\u0159ehled platn\u00fdch smluv \u010cesk\u00e9 republiky o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed v\u00a0oboru dan\u00ed z\u00a0p\u0159\u00edjmu, resp. z\u00a0p\u0159\u00edjmu a z\u00a0majetku je uve\u0159ejn\u011bn na internetov\u00fdch str\u00e1nk\u00e1ch Ministerstva financ\u00ed \u010cesk\u00e9 republiky. Pokud p\u0159\u00edslu\u0161n\u00e1 SZDZ byla \u010ceskou republikou s\u00a0druh\u00fdm st\u00e1tem uzav\u0159ena, ozna\u010dujeme druhou zemi jako tzv. smluvn\u00ed st\u00e1t. Pokud mezin\u00e1rodn\u00ed smlouva uzav\u0159ena nebyla, b\u00fdv\u00e1 druh\u00fd st\u00e1t ozna\u010dov\u00e1n jako tzv. nesmluvn\u00ed zem\u011b.<\/p>\n

Pokud je \u010cesk\u00e1 republika a druh\u00e1 zem\u011b ve \u010dtvrt\u00e9 variant\u011b v\u00a0pozici tzv. nesmluvn\u00edch st\u00e1t\u016f, je fyzick\u00e1 osoba da\u0148ov\u011b rezidentn\u00ed v\u00a0obou z\u00a0t\u011bchto zem\u00ed a doch\u00e1z\u00ed ke zdan\u011bn\u00ed tohoto \u010dlov\u011bka v\u00a0obou t\u011bchto st\u00e1tech dle p\u0159\u00edslu\u0161n\u00fdch n\u00e1rodn\u00edch da\u0148ov\u00fdch p\u0159edpis\u016f.<\/p>\n

Pokud je \u010cesk\u00e1 republika a druh\u00e1 zem\u011b ve \u010dtvrt\u00e9 variant\u011b v\u00a0pozici tzv. smluvn\u00edch st\u00e1t\u016f, proces rozhodov\u00e1n\u00ed o ur\u010den\u00ed da\u0148ov\u00e9 rezidentury d\u00e1le pokra\u010duje a to s\u00a0vyu\u017eit\u00edm p\u0159\u00edslu\u0161n\u00e9 SZDZ. Mezin\u00e1rodn\u00ed smlouvy jsou uzav\u00edr\u00e1ny v\u00a0souladu s\u00a0tzv. vzorov\u00fdmi SZDZ. Star\u0161\u00ed smlouvy vych\u00e1zely ze vzorov\u00e9 smlouvy OSN, nov\u011bj\u0161\u00ed respektuj\u00ed vzorovou smlouvu OECD. Vzorov\u00e1 smlouva nab\u00edz\u00ed p\u011btistup\u0148ov\u00fd rozhodovac\u00ed postup pro ur\u010den\u00ed da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby, p\u0159i\u010dem\u017e konkr\u00e9tn\u00ed SZDZ mezi \u010ceskou republikou a druh\u00fdm st\u00e1tem m\u016f\u017ee obsahovat v\u0161ech p\u011bt rozhodovac\u00edch krok\u016f, p\u0159\u00edpadn\u011b jen n\u011bkter\u00e9 z\u00a0nich. Postup je tedy takov\u00fd, \u017ee pokud nen\u00ed mo\u017en\u00e9 rozhodnout dle prvn\u00edho krit\u00e9ria v\u00a0tomto n\u011bkolikastup\u0148ov\u00e9m postupu, p\u0159istupuje se k\u00a0dal\u0161\u00edmu krit\u00e9riu v\u00a0po\u0159ad\u00ed. Dle vzorov\u00e9 SZDZ se jedn\u00e1 o n\u00e1sleduj\u00edc\u00ed krit\u00e9ria v\u00a0t\u00e9to chronologii:<\/p>\n

    \n
  1. st\u00e1l\u00fd byt,<\/li>\n
  2. ekonomick\u00e9 a \u017eivotn\u00ed z\u00e1jmy fyzick\u00e9 osoby,<\/li>\n
  3. obvykl\u00e9 zdr\u017eov\u00e1n\u00ed se fyzick\u00e9 osoby,<\/li>\n
  4. st\u00e1tn\u00ed ob\u010danstv\u00ed,<\/li>\n
  5. dohoda ministerstev financ\u00ed dot\u010den\u00fdch st\u00e1t\u016f.<\/li>\n<\/ol>\n

    P\u0159i posuzov\u00e1n\u00ed jednotliv\u00fdch krit\u00e9ri\u00ed je nutn\u00e9 vych\u00e1zet z\u00a0jejich definic v\u00a0p\u0159\u00edslu\u0161n\u00e9 SZDZ. Z\u00a0v\u00fd\u0161e uveden\u00e9ho je tedy patrn\u00e9, \u017ee st\u00e1tn\u00ed ob\u010danstv\u00ed fyzick\u00e9 osoby m\u016f\u017ee hr\u00e1t p\u0159i ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9 rezidentury roli jen vz\u00e1cn\u011b, pokud v\u016fbec. Nen\u00ed-li mo\u017en\u00e9 ve \u010dtvrt\u00e9 variant\u011b u smluvn\u00edch st\u00e1t\u016f ani t\u00edmto zp\u016fsobem nal\u00e9zt \u0159e\u0161en\u00ed pro ur\u010den\u00ed da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby, obsahuje mezin\u00e1rodn\u00ed smlouva posledn\u00ed bod, tj. dohodu ministerstev financ\u00ed p\u0159\u00edslu\u0161n\u00fdch smluvn\u00edch zem\u00ed.<\/p>\n

    Z\u00e1kladn\u00ed souvislosti zda\u0148ov\u00e1n\u00ed pasivn\u00edch p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed<\/h2>\n

    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\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

      \n
    • pod\u00edly na zisku obchodn\u00ed korporace,<\/li>\n
    • \u00faroky z\u00a0dr\u017eby cenn\u00fdch pap\u00edr\u016f,<\/li>\n
    • pod\u00edly na zisku tich\u00e9ho spole\u010dn\u00edka,<\/li>\n
    • \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
    • \u00faroky z\u00a0poskytnut\u00fdch z\u00e1p\u016fj\u010dek,<\/li>\n
    • p\u0159\u00edjmy z\u00a0n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f,<\/li>\n
    • p\u0159\u00edjmy z\u00a0n\u00e1jmu movit\u00fdch v\u011bc\u00ed,<\/li>\n
    • 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
    • p\u0159\u00edjmy z\u00a0p\u0159evodu \u00fa\u010dasti na spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm,<\/li>\n
    • pod\u00edl \u010dlena obchodn\u00ed korporace na likvida\u010dn\u00edm z\u016fstatku, se z\u00e1konn\u00fdmi v\u00fdjimkami,<\/li>\n
    • 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

      Z\u00e1kladn\u00ed souvislosti zda\u0148ov\u00e1n\u00ed aktivn\u00edch p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed<\/h2>\n

      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

      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","protected":false},"excerpt":{"rendered":"

      Ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9 rezidentury fyzick\u00e9 osoby Dle ZDP maj\u00ed da\u0148ov\u00ed rezidenti \u010cesk\u00e9 republiky da\u0148ovou povinnost, kter\u00e1 se vztahuje jak na p\u0159\u00edjmy plynouc\u00ed ze zdroj\u016f na \u00fazem\u00ed …<\/p>\n","protected":false},"author":12,"featured_media":19123,"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":[150,51,135],"class_list":["post-19122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-danova-rezidentura","tag-fyzicka-osoba","tag-predmet-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19122","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=19122"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19122\/revisions"}],"predecessor-version":[{"id":19125,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19122\/revisions\/19125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19123"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}