{"id":4384,"date":"2025-02-12T14:54:14","date_gmt":"2025-02-12T13:54:14","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/metody-zamezeni-dvojimu-zdaneni-z-hlediska-dane-z-prijmu-vcetne-praktickych-prikladu\/"},"modified":"2025-02-12T14:54:16","modified_gmt":"2025-02-12T13:54:16","slug":"metody-zamezeni-dvojimu-zdaneni-z-hlediska-dane-z-prijmu-vcetne-praktickych-prikladu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/metody-zamezeni-dvojimu-zdaneni-z-hlediska-dane-z-prijmu-vcetne-praktickych-prikladu\/","title":{"rendered":"Metody zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed z hlediska dan\u011b z p\u0159\u00edjm\u016f v\u010detn\u011b praktick\u00fdch p\u0159\u00edklad\u016f"},"content":{"rendered":"<p>Situac\u00ed, kdy doch\u00e1z\u00ed ke dvoj\u00edmu zdan\u011bn\u00ed m\u016f\u017ee nastat spousty. V praxi se nej\u010dast\u011bji setk\u00e1v\u00e1me se situac\u00ed, kdy nap\u0159\u00edklad \u017eijete v jedn\u00e9 zemi, ale pracujete v zemi jin\u00e9. Nebo jste se nap\u0159\u00edklad rozhodli koupit v\u00fdhodn\u011b nemovitost v zahrani\u010d\u00ed a v p\u0159\u00edle\u017eitostn\u011b ji pronaj\u00edmat. U pr\u00e1vnick\u00fdch osob se m\u016f\u017ee jednat nap\u0159\u00edklad o vypl\u00e1cen\u00ed \u00farokov\u00fdch p\u0159\u00edjm\u016f do zahrani\u010d\u00ed.<\/p>\n<h2>Smlouvy o dvoj\u00edm zdan\u011bn\u00ed<\/h2>\n<p>Jak ji\u017e bylo zm\u00edn\u011bno v \u00favodu, \u0159e\u0161en\u00ed mezin\u00e1rodn\u00edho dvoj\u00edho zdan\u011bn\u00ed nalezneme ve smlouv\u00e1ch o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed jej\u00edm\u017e c\u00edlem je zabr\u00e1nit pr\u00e1v\u011b dvoj\u00edmu zdan\u011bn\u00ed, jak ve st\u00e1t\u011b zdroje, tak ve st\u00e1t\u011b p\u0159\u00edjemce. V n\u011bkter\u00fdch p\u0159\u00edpadech dokonce br\u00e1n\u00ed \u00fapln\u00e9mu zdan\u011bn\u00ed p\u0159\u00edjm\u016f. Uveden\u00e9 smlouvy stanov\u00ed, kter\u00e9mu st\u00e1tu p\u0159\u00edslu\u0161\u00ed zdan\u011bn\u00ed, tj. zda st\u00e1tu zdroje \u010di st\u00e1tu p\u0159\u00edjemce. Pr\u00e1v\u011b d\u00edky uzav\u0159en\u00fdm smlouv\u00e1m o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed je v\u011bt\u0161inou da\u0148ov\u00fd poplatn\u00edk u\u0161et\u0159en dvoj\u00edmu zaplacen\u00ed dan\u011b, a to d\u00edky metod\u00e1m o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed.<\/p>\n<h2>Vylou\u010den\u00ed mezin\u00e1rodn\u00edho dvoj\u00edho zdan\u011bn\u00ed<\/h2>\n<p>Ve smlouv\u00e1ch se m\u016f\u017eeme setkat se t\u0159emi z\u00e1kladn\u00edmi metodami opat\u0159en\u00ed k zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Jedn\u00e1 se o:<\/p>\n<ul>\n<li>z\u00e1po\u010det dan\u011b,<\/li>\n<li>vyn\u011bt\u00ed p\u0159\u00edjm\u016f ze zdan\u011bn\u00ed<\/li>\n<li>posledn\u00ed zahrnut\u00ed zaplacen\u00e9 dan\u011b v zahrani\u010d\u00ed jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad.<\/li>\n<\/ul>\n<p>Metodu z\u00e1po\u010dtu dan\u011b d\u011bl\u00edme na z\u00e1po\u010det prost\u00fd nebo \u00fapln\u00fd a metodu vyn\u011bt\u00ed d\u011bl\u00edme na vyn\u011bt\u00ed \u00fapln\u00e9 a vyn\u011bt\u00ed s v\u00fdhradou progrese.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/zakon-o-danich-z-prijmu\/\">Z\u00e1kon o dani z p\u0159\u00edjm\u016f<\/a> vymezuje jednotliv\u00e9 metody vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed. Metoda, kterou by m\u011bl poplatn\u00edk pou\u017e\u00edt plyne ze smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed, j\u00ed\u017e je \u010cesk\u00e1 republika v\u00e1z\u00e1na.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee p\u0159\u00edjem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danova-rezidentura-fyzickych-osob\/\">da\u0148ov\u00e9mu rezidentovi<\/a> plyne ze st\u00e1tu, s n\u00edm\u017e by \u010cesk\u00e1 republika nem\u011bla uzav\u0159enou smlouvu o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed, pak se da\u0148ov\u00e1 povinnost nezapo\u010d\u00edt\u00e1v\u00e1, ale je da\u0148ov\u011b uznateln\u00fdm v\u00fddajem\/n\u00e1kladem na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f, kter\u00e1 v\u00fd\u0161i zahrani\u010dn\u00edho p\u0159\u00edjmu sn\u00ed\u017e\u00ed.<\/p>\n<h2>Metoda z\u00e1po\u010dtu<\/h2>\n<p>Jedn\u00e1 se o metodu, kdy se<strong> da\u0148ov\u00e1 povinnost sn\u00ed\u017e\u00ed o da\u0148 zaplacenou v zahrani\u010d\u00ed<\/strong>. Metodu d\u011bl\u00edme na metodu \u00fapln\u00e9ho z\u00e1po\u010dtu a metodu prost\u00e9ho z\u00e1po\u010dtu.<\/p>\n<h3>Metoda \u00fapln\u00e9ho z\u00e1po\u010dtu<\/h3>\n<p>P\u0159i pou\u017eit\u00ed metody \u00fapln\u00e9ho z\u00e1po\u010dtu se tuzemsk\u00e1 da\u0148ov\u00e1 povinnost sn\u00ed\u017e\u00ed o da\u0148 z p\u0159\u00edjm\u016f zaplacenou v zahrani\u010d\u00ed, a to <strong>bez ohledu na to jak\u00e1 da\u0148\u00a0 je v zahrani\u010d\u00ed aplikovan\u00e1<\/strong>. Tato metoda se pova\u017euje za jednodu\u0161\u0161\u00ed, nicm\u00e9n\u011b nen\u00ed p\u0159\u00edli\u0161 pou\u017e\u00edvanou metodou.<\/p>\n<h3>Metoda prost\u00e9ho z\u00e1po\u010dtu<\/h3>\n<p>V p\u0159\u00edpad\u011b metody prost\u00e9ho z\u00e1po\u010dtu je mo\u017en\u00e9 tuzemskou da\u0148ovou povinnost sn\u00ed\u017eit o da\u0148 z p\u0159\u00edjm\u016f zaplacenou v zahrani\u010d\u00ed, nicm\u00e9n\u011b <strong>maxim\u00e1ln\u011b o \u010d\u00e1stku dan\u011b z p\u0159\u00edjm\u016f vypo\u010dtenou podle z\u00e1kona o dani z p\u0159\u00edjm\u016f, kter\u00e1 by p\u0159ipadala v \u010cesk\u00e9 republice na zahrani\u010dn\u00ed p\u0159\u00edjem<\/strong>. Metoda tak tedy preferuje rovn\u00e9 podm\u00ednky tuzemsk\u00fdch podnikatel\u016f bez ohledu na zdroj p\u0159\u00edjm\u016f.<\/p>\n<h4>P\u0159\u00edklad \u010d. 1<\/h4>\n<p>\u010cesk\u00e1 spole\u010dnost ABC s.r.o. poskytla \u00faro\u010denou z\u00e1p\u016fj\u010dku slovinsk\u00e9 dce\u0159in\u00e9 spole\u010dnosti ABC SVK. Slovinsk\u00e1 spole\u010dnost v souladu se smlouvou o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed sr\u00e1\u017e\u00ed 5 % da\u0148 p\u0159i vypl\u00e1cen\u00ed \u00farokov\u00fd p\u0159\u00edjm\u016f \u010desk\u00e9 spole\u010dnosti. Celkov\u00fd z\u00e1klad dan\u011b na \u00fazem\u00ed \u010cR \u010desk\u00e9 spole\u010dnosti \u010din\u00ed 600 000 K\u010d a v zahrani\u010d\u00ed \u010desk\u00e9 spole\u010dnosti \u010din\u00ed 400 000 K\u010d. Smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed stanov\u00ed pro vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed metodu prost\u00e9ho z\u00e1po\u010dtu.<\/p>\n<p><strong>Celkov\u00e9 z\u00e1klad dan\u011b<\/strong> spole\u010dnosti \u010din\u00ed 1 000 000 K\u010d<\/p>\n<p><strong>Vypo\u010dten\u00e1 da\u0148 v \u010cR<\/strong> = 190 000 K\u010d (tj. 19 % sazba dan\u011b z 1 000 000 K\u010d).<\/p>\n<p><strong>Pod\u00edl zahrani\u010dn\u00edch p\u0159\u00edjm\u016f na celkov\u00fdch p\u0159\u00edjmech<\/strong> = 400 000\/1 000 000 = 40 %<\/p>\n<p><strong>Da\u0148 zaplacen\u00e1 v zahrani\u010d\u00ed<\/strong> 20 000 K\u010d (tj. 5 % ze 400 000 K\u010d).<\/p>\n<p><strong>Maxim\u00e1ln\u00ed z\u00e1po\u010det<\/strong> = pod\u00edl zahrani\u010dn\u00edch p\u0159\u00edjm\u016f x vypo\u010dten\u00e1 da\u0148 v zahrani\u010d\u00ed = 0,4*190 000 = 76 000 K\u010d<\/p>\n<p><strong>K z\u00e1po\u010dtu dan\u011b se uplatn\u00ed<\/strong> ni\u017e\u0161\u00ed \u010d\u00e1stka p\u0159i porovn\u00e1n\u00ed zaplacen\u00e9 dan\u011b vs. maxim\u00e1ln\u00ed z\u00e1po\u010det dan\u011b v zahrani\u010d\u00ed tj. 20 000 K\u010d<\/p>\n<p><strong>Da\u0148 v \u010cR<\/strong> = 190 000 K\u010d \u2013 20 000 K\u010d = 170 000 K\u010d<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7933\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/pexels-tima-miroshnichenko-6694535-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Metoda vyn\u011bt\u00ed<\/h2>\n<p>Metoda vyn\u011bt\u00ed d\u011bl\u00edme na vyn\u011bt\u00ed \u00fapln\u00e9 nebo na vyn\u011bt\u00ed s v\u00fdhradou progrese. Tato metoda umo\u017e\u0148uje <strong>vyn\u011bt\u00ed zahrani\u010dn\u00edch p\u0159\u00edjm\u016f, kter\u00e9 byly ji\u017e zdan\u011bny v zahrani\u010d\u00ed<\/strong>. To znamen\u00e1, \u017ee p\u0159\u00edjem ze zahrani\u010d\u00ed se v\u016fbec do nezahrne do da\u0148ov\u00e9ho z\u00e1kladu.<\/p>\n<h3>Vyn\u011bt\u00ed \u00fapln\u00e9<\/h3>\n<p>Metoda \u00fapln\u00e9ho vyn\u011bt\u00ed se pou\u017eije tak, \u017ee jsou ve\u0161ker\u00e9 <strong>p\u0159\u00edjmy (v\u00fdnosy), kter\u00e9 plynou ze zdroj\u016f ze zahrani\u010d\u00ed vyjmuty ze zdan\u011bn\u00ed<\/strong>. U pr\u00e1vnick\u00fdch osoby se pou\u017eije \u00fapln\u011b vyn\u011bt\u00ed ze z\u00e1kladu dan\u011b \u010di da\u0148ov\u00e9 ztr\u00e1ty a u fyzick\u00fdch osob se uplatn\u00ed na ve\u0161ker\u00e9 d\u00edl\u010d\u00ed z\u00e1klady dan\u011b sn\u00ed\u017een\u00e9 o \u00fahrn ztr\u00e1t p\u0159ed uplatn\u011bn\u00edm nezdaniteln\u00fdch \u010d\u00e1st\u00ed z\u00e1kladu dan\u011b a od\u010ditateln\u00fdch polo\u017eek.<\/p>\n<h3>Vyn\u011bt\u00ed s v\u00fdhradou progrese<\/h3>\n<p>Ve st\u00e1t\u011b p\u0159\u00edjemce se do z\u00e1kladu dan\u011b nezahrne p\u0159\u00edjem podl\u00e9haj\u00edc\u00ed dani v zahrani\u010d\u00ed, nicm\u00e9n\u011b pro v\u00fdpo\u010det dan\u011b se pou\u017eije<strong> sazba, kter\u00e1 odpov\u00edd\u00e1 z\u00e1kladu dan\u011b zv\u00fd\u0161en\u00e9mu o tento vy\u0148at\u00fd p\u0159\u00edjem (tj. v\u0161echny p\u0159\u00edjmy v\u010detn\u011b t\u011bch zahrani\u010dn\u00edch). <\/strong>Tato metoda m\u00e1 v\u00fdznam hlavn\u011b v p\u0159\u00edpadech, kdy se da\u0148 vyb\u00edr\u00e1 formou progresivn\u00ed sazby dan\u011b, co\u017e nen\u00ed p\u0159\u00edpad \u010cesk\u00e9 republiky z d\u016fvodu jednotn\u00e9 sazby dan\u011b.<\/p>\n<h4>P\u0159\u00edklad \u010d. 2<\/h4>\n<p>\u010cesk\u00e1 spole\u010dnost m\u011bla v roce 2021 z\u00e1klad dan\u011b (v\u00fdnosy sn\u00ed\u017een\u00e9 o da\u0148ov\u00e9 v\u00fddaje) v celkov\u00e9 v\u00fd\u0161i 6 000 000 K\u010d a d\u00e1le ze zahrani\u010dn\u00ed st\u00e1l\u00e9 provozovny 1 500 000 K\u010d, z nich\u017e uhradila v zahrani\u010d\u00ed 150 000 K\u010d da\u0148. Jedn\u00e1 se o smluvn\u00ed st\u00e1t, se kter\u00fdm m\u00e1 \u010cesk\u00e1 republika uzav\u0159enou smlouvu o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed a stanov\u00ed metodu vyn\u011bt\u00ed s v\u00fdhradou progrese.<\/p>\n<p>Jeliko\u017e je v \u010cesk\u00e9 republice jednotn\u00e1 sazba dan\u011b neovlivn\u00ed jakkoliv vysok\u00fd p\u0159\u00edjem ze zahrani\u010d\u00ed sazbu dan\u011b. V takov\u00e9m p\u0159\u00edpad\u011b se tedy postupuje jako u metody \u00fapln\u00e9ho vyn\u011bt\u00ed p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed.<\/p>\n<p>Z\u00e1klad dan\u011b \u010din\u00ed tedy 6 000 000 K\u010d (jedn\u00e1 se pouze o p\u0159\u00edjmy z \u010cR sn\u00ed\u017een\u00e9 o v\u00fddaje)<\/p>\n<p>Da\u0148 v \u010cR = 1 140 000 K\u010d (tj. 19 % z 6 000 000 K\u010d).<\/p>\n<h2>Da\u0148 zaplacen\u00e1 v zahrani\u010d\u00ed jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/h2>\n<p>Jako posledn\u00ed metodu vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed jsme zmi\u0148ovali zahrnut\u00ed dan\u011b zaplacen\u00e9 v zahrani\u010d\u00ed do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f. Ne\u017e o metod\u011b zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed bychom v\u0161ak m\u011bli hovo\u0159it o tzv. zm\u00edrn\u011bn\u00ed dvoj\u00edho zdan\u011bn\u00ed. Metoda se vyu\u017e\u00edv\u00e1 v n\u00e1sleduj\u00edc\u00edch p\u0159\u00edpadech:<\/p>\n<ul>\n<li>s p\u0159\u00edslu\u0161n\u00fdm st\u00e1tem nen\u00ed uzav\u0159ena smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed;<\/li>\n<li>v p\u0159\u00edpadech kdy da\u0148ov\u00fd poplatn\u00edk vyk\u00e1zal z celosv\u011btov\u00fdch p\u0159\u00edjm\u016f da\u0148ovou ztr\u00e1tu nebo byla da\u0148ov\u00e1 povinnost nulov\u00e1 a da\u0148 zaplacen\u00e1 v zahrani\u010d\u00ed nemohla b\u00fdt zapo\u010dtena; nebo<\/li>\n<li>v p\u0159\u00edpad\u011b, \u017ee by da\u0148 zaplacen\u00e1 v zahrani\u010d\u00ed byla vy\u0161\u0161\u00ed ne\u017e da\u0148, kterou lze zapo\u010d\u00edst v \u010cR.<\/li>\n<\/ul>\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\/4384\">\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\/4384\">\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<h4>P\u0159\u00edklad \u010d. 3<\/h4>\n<p>\u010cesk\u00e1 spole\u010dnost ABC s.r.o. poskytla \u00faro\u010denou z\u00e1p\u016fj\u010dku dce\u0159in\u00e9 spole\u010dnosti ABC Ltd. Zahrani\u010dn\u00ed spole\u010dnost v souladu se smlouvou o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed srazila 50 % da\u0148 ve v\u00fd\u0161i 200 000 K\u010d z \u00farokov\u00fdch p\u0159\u00edjm\u016f \u010desk\u00e9 spole\u010dnosti. Celkov\u00fd z\u00e1klad dan\u011b na \u00fazem\u00ed \u010cR \u010desk\u00e9 spole\u010dnosti \u010din\u00ed 600 000 K\u010d a v zahrani\u010d\u00ed \u010desk\u00e9 spole\u010dnosti \u010din\u00ed 400 000 K\u010d. Smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed stanov\u00ed pro vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed metodu prost\u00e9ho z\u00e1po\u010dtu.<\/p>\n<p><strong>Celkov\u00e9 z\u00e1klad dan\u011b<\/strong> spole\u010dnosti \u010din\u00ed 1 000 000 K\u010d<\/p>\n<p><strong>Vypo\u010dten\u00e1 da\u0148 v \u010cR<\/strong> = 190 000 K\u010d (tj. 19 % sazba dan\u011b z 1 000 000 K\u010d).<\/p>\n<p><strong>Pod\u00edl zahrani\u010dn\u00edch p\u0159\u00edjm\u016f na celkov\u00fdch p\u0159\u00edjmech<\/strong> = 400 000\/1 000 000 = 40 %<\/p>\n<p><strong>Da\u0148 zaplacen\u00e1 v zahrani\u010d\u00ed<\/strong> 200 000 K\u010d (tj. 50 % ze 400 000 K\u010d).<\/p>\n<p><strong>Maxim\u00e1ln\u00ed z\u00e1po\u010det<\/strong> = pod\u00edl zahrani\u010dn\u00edch p\u0159\u00edjm\u016f x vypo\u010dten\u00e1 da\u0148 v zahrani\u010d\u00ed = 0,4*190 000 = 76 000 K\u010d<\/p>\n<p><strong>K z\u00e1po\u010dtu dan\u011b se uplatn\u00ed<\/strong> ni\u017e\u0161\u00ed \u010d\u00e1stka p\u0159i porovn\u00e1n\u00ed zaplacen\u00e9 dan\u011b vs. maxim\u00e1ln\u00ed z\u00e1po\u010det dan\u011b v zahrani\u010d\u00ed tj. 76 000 K\u010d<\/p>\n<p><strong>Da\u0148 v \u010cR<\/strong> = 190 000 K\u010d \u2013 76 000 K\u010d = 114 000 K\u010d<\/p>\n<p><strong>Zb\u00fdvaj\u00edc\u00edch 124 000 K\u010d<\/strong> (tj. da\u0148 200 000 \u2013 76 000 K\u010d) zaplacen\u00e9 zahrani\u010dn\u00ed dan\u011b mohou b\u00fdt uplatn\u011bny jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad.<\/p>\n<p>Ve \u010dl\u00e1nku jsme si shrnuli ve\u0161ker\u00e9 metody vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed. Smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed tedy v\u017edy ur\u010d\u00ed metodu vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed. Metodu si nem\u016f\u017ee poplatn\u00edk vybrat s\u00e1m, podle jej\u00ed v\u00fdhodnosti pro samotn\u00e9ho poplatn\u00edka.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Situac\u00ed, kdy doch\u00e1z\u00ed ke dvoj\u00edmu zdan\u011bn\u00ed m\u016f\u017ee nastat spousty. V praxi se nej\u010dast\u011bji setk\u00e1v\u00e1me se situac\u00ed, kdy nap\u0159\u00edklad \u017eijete v jedn\u00e9 zemi, ale pracujete v &#8230;<\/p>\n","protected":false},"author":19,"featured_media":4386,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[77,276,57],"class_list":["post-4384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danove-priznani","tag-metody-zamezeni-dvojimu-zdaneni","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4384","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4384"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4384\/revisions"}],"predecessor-version":[{"id":6144,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4384\/revisions\/6144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4386"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}