{"id":406,"date":"2014-09-24T20:00:00","date_gmt":"2014-09-24T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-zakone-danich-prijmu-fyzickych-osob-roku-2015\/"},"modified":"2023-02-01T15:10:03","modified_gmt":"2023-02-01T14:10:03","slug":"zmeny-zakone-danich-prijmu-fyzickych-osob-roku-2015","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-zakone-danich-prijmu-fyzickych-osob-roku-2015\/","title":{"rendered":"Zm\u011bny v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f u fyzick\u00fdch osob od roku 2015"},"content":{"rendered":"

Poslaneck\u00e1 sn\u011bmovna se na sv\u00e9 17. sch\u016fzi zab\u00fdvala novelizacemi n\u011bkolika z\u00e1kon\u016f, mezi nimi\u017e byl tak\u00e9 z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f.<\/strong><\/p>\n

<\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Poslaneck\u00e1 sn\u011bmovna schv\u00e1lila vl\u00e1dn\u00ed n\u00e1vrh novely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c), kter\u00e1 by m\u011bla nab\u00fdt \u00fa\u010dinnosti 1. ledna 2015. Jak ji\u017e b\u00fdv\u00e1 neblah\u00fdm zvykem, op\u011bt se jedn\u00e1 o rozs\u00e1hlou novelizaci \u010d\u00edtaj\u00edc\u00ed \u0159\u00e1dov\u011b 300 zm\u011bn. Poj\u010fme se spole\u010dn\u011b pod\u00edvat na n\u011bkter\u00e9 z nich, kter\u00e9 se dotknou fyzick\u00fdch osob.<\/p>\n

P\u0159edm\u011bt dan\u011b a osvobozen\u00ed<\/h2>\n
    \n
  • majetkov\u00fd prosp\u011bch u bez\u00faro\u010dn\u00e9 z\u00e1p\u016fj\u010dky, v\u00fdp\u016fj\u010dky a v\u00fdprosy nen\u00ed p\u0159edm\u011btem dan\u011b, ale nov\u011b je za\u0159azen mezi p\u0159\u00edjmy od dan\u011b osvobozen\u00e9. Pro osvobozen\u00ed t\u011bchto p\u0159\u00edjm\u016f je v\u0161ak pot\u0159eba splnit ur\u010dit\u00e9 podm\u00ednky, kter\u00e9 v ZDP d\u0159\u00edve nebyly, jako nap\u0159. je stanoveno, \u017ee v \u00fahrnu jsou osvobozen\u00e9 p\u0159\u00edjmy z t\u011bchto majetkov\u00fdch prosp\u011bch\u016f, pokud od t\u00e9ho\u017e poplatn\u00edka nep\u0159es\u00e1hnou ve zda\u0148ovac\u00edm obdob\u00ed \u010d\u00e1stku 100 000 K\u010d<\/li>\n
  • n\u011bkter\u00e9 p\u0159\u00edjmy od dan\u011b osvobozen\u00e9, kter\u00e9 byly p\u016fvodn\u011b uvedeny v \u00a7 4 ZDP, byly p\u0159esunuty do \u00a7 4a \u0159e\u0161\u00edc\u00edho bez\u00faplatn\u00e9 p\u0159\u00edjmy \u2013 nap\u0159. dary do 500 K\u010d<\/li>\n
  • nov\u011b si po\u017eivatel\u00e9 starobn\u00edho d\u016fchodu s p\u0159\u00edjmy podle \u00a7 6, \u00a7 7 a \u00a7 9 budou muset sledovat hranici 840 000 K\u010d pro osvobozen\u00ed jejich penz\u00ed<\/li>\n<\/ul>\n

    Z\u00e1visl\u00e1 \u010dinnost<\/h2>\n
      \n
    • pokud zam\u011bstnavatel p\u0159isp\u00edv\u00e1 sv\u00e9mu zam\u011bstnanci na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, jeho\u017e sou\u010d\u00e1st\u00ed je tak\u00e9 investov\u00e1n\u00ed, p\u0159\u00edsp\u011bvek na toto \u201einvesti\u010dn\u00ed pojistn\u00e9\u201c nen\u00ed od dan\u011b osvobozen<\/li>\n
    • majetkov\u00fd prosp\u011bch u bez\u00faro\u010dn\u00e9 z\u00e1p\u016fj\u010dky je u zam\u011bstnance osvobozen za podm\u00ednky, \u017ee celkov\u00e1 v\u00fd\u0161e jistin z t\u011bchto z\u00e1p\u016fj\u010dek od t\u00e9ho\u017e zam\u011bstnavatele nep\u0159es\u00e1hne 300 000 K\u010d<\/li>\n<\/ul>\n

      P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti<\/h2>\n
        \n
      • z\u00e1sadn\u00ed zm\u011bnou je \u201ezastropov\u00e1n\u00ed\u201c p\u0159i uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f \u2013 nen\u00ed rozhoduj\u00edc\u00ed, zda poplatn\u00edk uplat\u0148uje pau\u0161\u00e1ln\u00ed v\u00fddaje ve v\u00fd\u0161i 80%, 60%, 40% \u010di 30% – m\u016f\u017ee uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje dan\u00fdm procentem z p\u0159\u00edjm\u016f, kter\u00e9 \u010din\u00ed maxim\u00e1ln\u011b 2 000 000 K\u010d<\/li>\n<\/ul>\n

        P\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku<\/h2>\n
          \n
        • u p\u0159\u00edjmu z \u00farok\u016f ze z\u00e1p\u016fj\u010dky nebo \u00fav\u011bru je da\u0148ov\u00fdm v\u00fddajem zaplacen\u00fd \u00farok z \u010d\u00e1stek pou\u017eit\u00fdch na poskytnut\u00ed z\u00e1p\u016fj\u010dky nebo \u00fav\u011bru, a to a\u017e do v\u00fd\u0161e p\u0159\u00edjmu<\/li>\n<\/ul>\n

          Nezdaniteln\u00e1 \u010d\u00e1st z\u00e1kladu dan\u011b<\/h2>\n
            \n
          • poskytnou-li man\u017eel\u00e9 bez\u00faplatn\u00e9 pln\u011bn\u00ed ze spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, m\u016f\u017ee odpo\u010det uplatnit jeden z nich nebo oba pom\u011brnou \u010d\u00e1st<\/li>\n
          • pokud poplatn\u00edk v minulosti jako nezdanitelnou \u010d\u00e1st z\u00e1kladu dan\u011b uplatnil p\u0159\u00edsp\u011bvek na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed \u010di pojistn\u00e9 na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed a n\u00e1sledn\u011b dojde nap\u0159. k p\u0159ed\u010dasn\u00e9mu ukon\u010den\u00ed dan\u00e9 smlouvy, vznik\u00e1 poplatn\u00edkovi povinnost dodanit v \u00a7 10 ZDP d\u0159\u00edve uplatn\u011bn\u00e9 odpo\u010dty a to bez \u010dasov\u00e9ho omezen\u00ed. Nov\u011b je v ZDP stanoveno, \u017ee se bude doda\u0148ovat posledn\u00edch deset let.<\/li>\n
          • u soukrom\u00e9ho \u017eivotn\u00edho poji\u0161t\u011bn\u00ed doch\u00e1z\u00ed k ur\u010dit\u00e9mu omezen\u00ed \u2013 pokud je sou\u010d\u00e1st\u00ed pojistn\u00e9ho tak\u00e9 \u010d\u00e1stka ur\u010den\u00e1 k investov\u00e1n\u00ed, nelze tuto \u010d\u00e1stku da\u0148ov\u011b uplatnit<\/li>\n<\/ul>\n

            Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b<\/h2>\n
              \n
            • pro \u00fa\u010dely v\u00fdpo\u010dtu solid\u00e1rn\u00ed v\u00fd\u0161e dan\u011b lze o ztr\u00e1tu dosa\u017eenou u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti pon\u00ed\u017eit p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti <\/li>\n<\/ul>\n

              Slevy na dani a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/h2>\n
                \n
              • doch\u00e1z\u00ed ke zru\u0161en\u00ed z\u00e1kazu uplatnit si z\u00e1kladn\u00ed slevu na dani pro po\u017eivatele starobn\u00edho d\u016fchodu ve v\u00fd\u0161i 24 840 K\u010d<\/li>\n
              • doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u011bti a to n\u00e1sledn\u011b: na jedno d\u00edt\u011b \u010din\u00ed da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 13 404 K\u010d ro\u010dn\u011b, na druh\u00e9 d\u00edt\u011b 15 804 K\u010d (tzn. zv\u00fd\u0161en\u00ed o 200 K\u010d m\u011bs\u00ed\u010dn\u011b) a na t\u0159et\u00ed a dal\u0161\u00ed 17 004 K\u010d ro\u010dn\u011b (tzn. zv\u00fd\u0161en\u00ed oproti sou\u010dasnosti o 300 K\u010d m\u011bs\u00ed\u010dn\u011b)<\/li>\n<\/ul>\n

                Pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b<\/h2>\n
                  \n
                • je-li \u010d\u00e1st d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, ze kter\u00fdch pl\u00e1tce dan\u011b sr\u00e1\u017e\u00ed z\u00e1lohu na da\u0148, vy\u0161\u0161\u00ed ne\u017e 50 % celkov\u00e9ho z\u00e1kladu dan\u011b, sni\u017euje se pokuta na desetinu<\/li>\n<\/ul>\n

                  Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech<\/h2>\n
                    \n
                  • pokud poplatn\u00edk obdr\u017e\u00ed p\u0159\u00edjem osvobozen\u00fd od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, kter\u00fd p\u0159es\u00e1hne \u010d\u00e1stku 5 000 000 K\u010d, je povinen tuto skute\u010dnost ozn\u00e1mit spr\u00e1vci dan\u011b do konce obdob\u00ed pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za p\u0159\u00edslu\u0161n\u00e9 obdob\u00ed, ve kter\u00e9m p\u0159\u00edjem obdr\u017eel<\/li>\n
                  • v ozn\u00e1men\u00ed se uvede v\u00fd\u0161e p\u0159\u00edjmu, popis p\u0159\u00edjmu a datum p\u0159\u00edjmu<\/li>\n
                  • pokud p\u0159\u00edjem plyne do spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, pod\u00e1v\u00e1 ozn\u00e1men\u00ed jeden z man\u017eel\u016f<\/li>\n
                  • pokud poplatn\u00edk nespln\u00ed svoj\u00ed oznamovac\u00ed povinnost, vznik\u00e1 mu povinnost uhradit pokutu ve v\u00fd\u0161i:\n
                      \n
                    • 0,1 % z neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud ozn\u00e1men\u00ed pod\u00e1 bez v\u00fdzvy spr\u00e1vce,<\/li>\n
                    • 10 % z neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud ozn\u00e1men\u00ed pod\u00e1 a\u017e na z\u00e1klad\u011b v\u00fdzvy spr\u00e1vce,<\/li>\n
                    • 15 % z neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud ozn\u00e1men\u00ed nepod\u00e1 ani v n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                      Poslaneck\u00e1 sn\u011bmovna se na sv\u00e9 17. sch\u016fzi zab\u00fdvala novelizacemi n\u011bkolika z\u00e1kon\u016f, mezi nimi\u017e byl tak\u00e9 z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50],"class_list":["post-406","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/406","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=406"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/406\/revisions"}],"predecessor-version":[{"id":5409,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/406\/revisions\/5409"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}