{"id":4412,"date":"2022-04-19T06:00:00","date_gmt":"2022-04-19T06:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-na-vymezeni-prijmu-danovych-nerezidentu-ze-zdroju-na-uzemi-ceske-republiky\/"},"modified":"2023-02-01T15:05:29","modified_gmt":"2023-02-01T14:05:29","slug":"jak-na-vymezeni-prijmu-danovych-nerezidentu-ze-zdroju-na-uzemi-ceske-republiky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-vymezeni-prijmu-danovych-nerezidentu-ze-zdroju-na-uzemi-ceske-republiky\/","title":{"rendered":"Jak na vymezen\u00ed p\u0159\u00edjm\u016f da\u0148ov\u00fdch nerezident\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky?"},"content":{"rendered":"<h2>Da\u0148ov\u00fd domicil u fyzick\u00fdch osob<\/h2>\n<p>Ur\u010den\u00ed da\u0148ov\u00e9ho domicilu (da\u0148ov\u00e9 rezidentury) je zcela z\u00e1sadn\u00ed pro ur\u010den\u00ed rozsahu zdan\u011bn\u00ed p\u0159\u00edjm\u016f fyzick\u00e9 osoby. V\u00a0p\u0159\u00edpad\u011b fyzick\u00e9 osoby \u2013 da\u0148ov\u00e9ho rezidenta se jedn\u00e1 v\u00a0obecn\u00e9m slova smyslu o tzv. neomezenou da\u0148ovou povinnost, tj. u takov\u00e9 fyzick\u00e9 osoby podl\u00e9haj\u00ed zdan\u011bn\u00ed celosv\u011btov\u00e9 p\u0159\u00edjmy. To znamen\u00e1, \u017ee da\u0148ov\u00ed rezidenti \u010cesk\u00e9 republiky maj\u00ed 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<p>Pokud je fyzick\u00e1 osoba da\u0148ov\u00fdm nerezidentem, m\u00e1 tzv. omezenou da\u0148ovou povinnost. To znamen\u00e1, \u017ee fyzick\u00e1 osoba \u2013 da\u0148ov\u00fd nerezident m\u00e1 da\u0148ovou povinnost, kter\u00e1 se vztahuje jen na p\u0159\u00edjmy plynouc\u00ed ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky.<\/p>\n<h2>Z\u00e1kladn\u00ed pravidla pro ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9 rezidentury u fyzick\u00fdch osob<\/h2>\n<p>Dle v\u00fd\u0161e uveden\u00e9ho je tedy patrn\u00e9, \u017ee ur\u010dov\u00e1n\u00ed da\u0148ov\u00e9 rezidentury je u fyzick\u00fdch osob zcela z\u00e1sadn\u00ed pro vymezen\u00ed p\u0159\u00edjm\u016f, kter\u00e9 budou d\u00e1le testov\u00e1ny na zdan\u011bn\u00ed, tj. na p\u0159edm\u011bt dan\u011b a p\u0159\u00edpadn\u00e9 osvobozen\u00ed od dan\u011b. Pokud dan\u00fd p\u0159\u00edjem bude podl\u00e9hat zdan\u011bn\u00ed, je nutn\u00e9 d\u00e1le \u0159e\u0161it zp\u016fsob jeho zdan\u011bn\u00ed &#8211; zda v\u00a0r\u00e1mci obecn\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu nebo zvl\u00e1\u0161tn\u00ed sazbou dan\u011b u zdroje (sr\u00e1\u017ekovou dan\u00ed).<\/p>\n<p>P\u0159ipome\u0148me si proto, jak\u00fdm zp\u016fsobem se ur\u010duje da\u0148ov\u00fd domicil fyzick\u00e9 osoby. V\u00a0prv\u00e9m kroku je v\u017edy nutn\u00e9 testovat spln\u011bn\u00ed podm\u00ednek pro da\u0148ovou rezidenturu dle \u010desk\u00e9ho ZDP. \u010cesk\u00fd z\u00e1kon determinuje vznik \u010desk\u00e9 da\u0148ov\u00e9 rezidentury spln\u011bn\u00edm alespo\u0148 jedn\u00e9 ze dvou podm\u00ednek: 1) bydli\u0161t\u011b nebo 2) obvykl\u00e9 zdr\u017eov\u00e1n\u00ed se na \u00fazem\u00ed \u010cesk\u00e9 republiky. Pokud bude spln\u011bna alespo\u0148 jedna z\u00a0uveden\u00fdch podm\u00ednek, vznik\u00e1 fyzick\u00e9 osob\u011b da\u0148ov\u00fd domicil v\u00a0\u010cesk\u00e9 republice dle \u010desk\u00e9ho ZDP. Neznamen\u00e1 to v\u0161ak, \u017ee v\u00a0kone\u010dn\u00e9m d\u016fsledku da\u0148ov\u00e1 rezidentura dan\u00e9 osob\u011b v\u00a0\u010cesk\u00e9 republice opravdu vznikne (o tom v\u00a0dal\u0161\u00edch \u0159\u00e1dc\u00edch).<\/p>\n<p>Bydli\u0161t\u011bm na \u00fazem\u00ed \u010cesk\u00e9 republiky se pro \u00fa\u010dely ZDP rozum\u00ed m\u00edsto, kde m\u00e1 poplatn\u00edk 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-22 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 nebo pronajat\u00fd. Tento byt m\u016f\u017ee b\u00fdt poplatn\u00edkem pronajat jin\u00e9 osob\u011b formou, kter\u00e1 umo\u017e\u0148uje podle pot\u0159eby poplatn\u00edka obnoven\u00ed jeho u\u017e\u00edv\u00e1n\u00ed poplatn\u00edkem bez prodlevy. \u00damysl poplatn\u00edka 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\u00edklad s\u00a0man\u017eelkou, d\u011btmi, rodi\u010di, \u010di zda byt je vyu\u017e\u00edv\u00e1n v\u00a0n\u00e1vaznosti na jeho ekonomick\u00e9 aktivity (samostatnou \u010dinnost, zam\u011bstn\u00e1n\u00ed apod.).<\/p>\n<p>Fyzickou osobou, kter\u00e1 se obvykle zdr\u017euje na \u00fazem\u00ed \u010cesk\u00e9 republiky, se rozum\u00ed takov\u00e1, kter\u00e1 v\u00a0\u010cesk\u00e9 republice 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. Dle \u010desk\u00e9ho ZDP se do doby 183 dn\u016f zapo\u010d\u00edt\u00e1v\u00e1 ka\u017ed\u00fd zapo\u010dat\u00fd den pobytu.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-8048\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/jason-goodman-8wH1NjFthaY-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Z\u00e1kladn\u00ed pravidla pro ur\u010dov\u00e1n\u00ed zdroje p\u0159\u00edjm\u016f da\u0148ov\u00fdch nerezident\u016f<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b fyzick\u00fdch osob \u2013 da\u0148ov\u00fdch rezident\u016f nemus\u00edme ot\u00e1zku zahrnut\u00ed \/ nezahrnut\u00ed do tuzemsk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob p\u0159\u00edli\u0161 \u0159e\u0161it. Jak je v\u00fd\u0161e uvedeno, fyzick\u00e9 osoby \u2013 da\u0148ov\u00ed rezidenti podl\u00e9haj\u00ed zdan\u011bn\u00ed sv\u00fdmi celosv\u011btov\u00fdmi p\u0159\u00edjmy (p\u0159i respektov\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00e9 SZDZ) neomezen\u011b, pokud nen\u00ed dan\u00fd p\u0159\u00edjem vylou\u010den z\u00a0p\u0159edm\u011btu dan\u011b.<\/p>\n<p>P\u0159i ur\u010dov\u00e1n\u00ed zdroje p\u0159\u00edjm\u016f u fyzick\u00e9 osoby \u2013 da\u0148ov\u00e9ho nerezidenta je nutn\u00e9 prim\u00e1rn\u011b respektovat p\u0159\u00edslu\u0161nou SZDZ, kter\u00e1 je nad\u0159azena \u010desk\u00e9mu ZDP. U vybran\u00fdch p\u0159\u00edjm\u016f umo\u017e\u0148uje SZDZ zdan\u011bn\u00ed dle n\u00e1rodn\u00ed legislativy p\u0159\u00edslu\u0161n\u00e9ho smluvn\u00edho st\u00e1tu. To v\u0161ak za podm\u00ednky, \u017ee smluvn\u00ed st\u00e1t toto zdan\u011bn\u00ed ve sv\u00e9 \u00faprav\u011b obsahuje. Pokud konkr\u00e9tn\u00ed SZDZ umo\u017e\u0148uje zdanit dan\u00fd p\u0159\u00edjem fyzick\u00e9 osoby \u2013 da\u0148ov\u00e9ho nerezidenta v\u00a0\u010cesk\u00e9 republice, je nutn\u00e9 p\u0159istoupit k\u00a0testov\u00e1n\u00ed dle \u00a7 22 ZDP.<\/p>\n<p>Ustanoven\u00ed \u00a7 22 ZDP definuje vybran\u00e9 p\u0159\u00edjmy, kter\u00e9 se p\u0159i spln\u011bn\u00ed konkr\u00e9tn\u00edch podm\u00ednek, pova\u017euj\u00ed u da\u0148ov\u00e9ho nerezidenta za p\u0159\u00edjem ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky. Jedn\u00e1 se nap\u0159\u00edklad o n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>p\u0159\u00edjmy z\u00a0\u010dinnost\u00ed vykon\u00e1van\u00fdch prost\u0159ednictv\u00edm tzv. st\u00e1l\u00e9 provozovny, kter\u00e1 je definov\u00e1na p\u0159\u00edslu\u0161nou SZDZ a p\u0159\u00edpadn\u011b ustanoven\u00edm \u00a7 22 odst. 2 ZDP,<\/li>\n<li>p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti (zam\u011bstn\u00e1n\u00ed), kter\u00e1 je vykon\u00e1v\u00e1na na \u00fazem\u00ed \u010cesk\u00e9 republiky nebo na palub\u00e1ch lod\u00ed \u010di letadel, kter\u00e9 jsou provozov\u00e1ny \u010desk\u00fdmi da\u0148ov\u00fdmi rezidenty,<\/li>\n<li>p\u0159\u00edjmy ze slu\u017eeb s\u00a0v\u00fdjimkou prov\u00e1d\u011bn\u00ed stavebn\u011b mont\u00e1\u017en\u00edch projekt\u016f, p\u0159\u00edjmy z\u00a0obchodn\u00edho, technick\u00e9ho nebo jin\u00e9ho poradenstv\u00ed, \u0159\u00eddic\u00ed a zprost\u0159edkovatelsk\u00e9 \u010dinnosti a obdobn\u00fdch \u010dinnost\u00ed poskytovan\u00fdch na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>p\u0159\u00edjmy z\u00a0p\u0159evodu nemovit\u00fdch v\u011bc\u00ed um\u00edst\u011bn\u00fdch na \u00fazem\u00ed \u010cesk\u00e9 republiky a z\u00a0pr\u00e1v s\u00a0nimi spojen\u00fdch,<\/li>\n<li>p\u0159\u00edjmy z\u00a0u\u017e\u00edv\u00e1n\u00ed nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f um\u00edst\u011bn\u00fdch na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>p\u0159\u00edjmy z\u00a0nez\u00e1visl\u00e9 \u010dinnosti, nap\u0159\u00edklad architekta, l\u00e9ka\u0159e, in\u017een\u00fdra, pr\u00e1vn\u00edka, v\u011bdce, u\u010ditele, um\u011blce, da\u0148ov\u00e9ho \u010di \u00fa\u010detn\u00edho poradce a podobn\u00fdch profes\u00ed, vykon\u00e1van\u00e9 na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>p\u0159\u00edjmy z\u00a0osobn\u011b vykon\u00e1van\u00e9 \u010dinnosti na \u00fazem\u00ed \u010cesk\u00e9 republiky nebo zde zhodnocovan\u00e9 ve\u0159ejn\u011b vystupuj\u00edc\u00edho um\u011blce, sportovce, artisty a spolu\u00fa\u010dinkuj\u00edc\u00edch osob, bez ohledu na to, komu tyto p\u0159\u00edjmy plynou a z\u00a0jak\u00e9ho pr\u00e1vn\u00edho vztahu.<\/li>\n<\/ul>\n<p>Specifickou skupinu p\u0159\u00edjm\u016f \u010desk\u00fdch da\u0148ov\u00fdch nerezident\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky tvo\u0159\u00ed p\u0159\u00edjmy, kter\u00e9 jsou detekov\u00e1ny jako \u201ep\u0159\u00edjmy ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky\u201c d\u00edky tomu, \u017ee jsou \u010desk\u00fdm da\u0148ov\u00fdm nerezident\u016fm vypl\u00e1ceny \u010desk\u00fdmi da\u0148ov\u00fdmi rezidenty. Jedn\u00e1 se nap\u0159\u00edklad o n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>n\u00e1hrady za poskytnut\u00ed pr\u00e1va na u\u017eit\u00ed nebo za u\u017eit\u00ed p\u0159edm\u011btu pr\u016fmyslov\u00e9ho vlastnictv\u00ed, po\u010d\u00edta\u010dov\u00fdch program\u016f (software), v\u00fdrobn\u011b technick\u00fdch a jin\u00fdch hospod\u00e1\u0159sky vyu\u017eiteln\u00fdch poznatk\u016f (know-how),<\/li>\n<li>n\u00e1hrady za poskytnut\u00ed pr\u00e1va na u\u017eit\u00ed nebo za u\u017eit\u00ed pr\u00e1va autorsk\u00e9ho nebo pr\u00e1va p\u0159\u00edbuzn\u00e9ho pr\u00e1vu autorsk\u00e9mu,<\/li>\n<li>pod\u00edly na zisku, vypo\u0159\u00e1dac\u00ed pod\u00edly na likvida\u010dn\u00edm z\u016fstatku obchodn\u00edch korporac\u00ed,<\/li>\n<li>\u00faroky a jin\u00e9 v\u00fdnosy z\u00a0poskytnut\u00fdch \u00fav\u011brov\u00fdch finan\u010dn\u00edch n\u00e1stroj\u016f a obdobn\u00e9 p\u0159\u00edjmy plynouc\u00ed z\u00a0jin\u00fdch obchodn\u00edch vztah\u016f, z\u00a0vklad\u016f a z\u00a0investi\u010dn\u00edch n\u00e1stroj\u016f podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu, upravuj\u00edc\u00ed podnik\u00e1n\u00ed na kapit\u00e1lov\u00e9m trhu,<\/li>\n<li>p\u0159\u00edjmy z\u00a0u\u017e\u00edv\u00e1n\u00ed movit\u00e9 v\u011bci nebo jej\u00ed \u010d\u00e1sti um\u00edst\u011bn\u00e9 na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>odm\u011bny \u010dlen\u016f org\u00e1n\u016f pr\u00e1vnick\u00fdch osob bez ohledu na to, z\u00a0jak\u00e9ho pr\u00e1vn\u00edho vztahu plynou,<\/li>\n<li>p\u0159\u00edjmy z\u00a0prodeje investi\u010dn\u00edch n\u00e1stroj\u016f podle z\u00e1kona upravuj\u00edc\u00edho podnik\u00e1n\u00ed na kapit\u00e1lov\u00e9m trhu a majetkov\u00fdch pr\u00e1v registrovan\u00fdch na \u00fazem\u00ed \u010cesk\u00e9 republiky, neuveden\u00e9 d\u00e1le v\u00a0ZDP,<\/li>\n<li>v\u00fdhry z\u00a0hazardn\u00edch her, v\u00fdhry z\u00a0reklamn\u00edch sout\u011b\u017e\u00ed a slosov\u00e1n\u00ed, ceny z\u00a0\u00fa\u010dtenkov\u00e9 loterie, z\u00a0ve\u0159ejn\u00fdch sout\u011b\u017e\u00ed a ze sportovn\u00edch sout\u011b\u017e\u00ed,<\/li>\n<li>v\u00fd\u017eivn\u00e9 a d\u016fchody,<\/li>\n<li>p\u0159\u00edjmy z\u00a0\u00fahrad pohled\u00e1vky nabyt\u00e9 postoupen\u00edm,<\/li>\n<li>sankce ze z\u00e1vazkov\u00fdch vztah\u016f.<\/li>\n<\/ul>\n<p>D\u00e1le se za p\u0159\u00edjmy da\u0148ov\u00fdch nerezident\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky pova\u017euj\u00ed nap\u0159\u00edklad p\u0159\u00edjmy z\u00a0p\u0159evodu pod\u00edl\u016f v\u00a0obchodn\u00edch korporac\u00edch, kter\u00e9 maj\u00ed s\u00eddlo na \u00fazem\u00ed \u010cesk\u00e9 republiky.<\/p>\n<h2>Sr\u00e1\u017ekov\u00e1 da\u0148 a zaji\u0161t\u011bn\u00ed dan\u011b u p\u0159\u00edjm\u016f da\u0148ov\u00fdch nerezident\u016f<\/h2>\n<p>U jednotliv\u00fdch p\u0159\u00edjm\u016f da\u0148ov\u00fdch nerezident\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky je n\u00e1sledn\u011b nutn\u00e9 testovat dle ustanoven\u00ed SZDZ a \u00a7 36 ZDP, zda dan\u00fd p\u0159\u00edjem bude vyplacen v\u00a0hrub\u00e9 v\u00fd\u0161i a da\u0148ov\u00fd nerezident jej zdan\u00ed v\u00a0\u010cesk\u00e9 republice v\u00a0obecn\u00e9m da\u0148ov\u00e9m z\u00e1kladu v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f nebo bude vyplacen pl\u00e1tcem a\u017e po zdan\u011bn\u00ed zvl\u00e1\u0161tn\u00ed sazbou dan\u011b u zdroje (<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-to-je-a-kdy-se-plati-srazkova-dan\/\">sr\u00e1\u017ekovou dan\u00ed<\/a>). Pokud dan\u00fd p\u0159\u00edjem nepodl\u00e9h\u00e1 zdan\u011bn\u00ed sr\u00e1\u017ekovou dan\u00ed, je nutn\u00e9 testovat, zda nen\u00ed nutn\u00e9 prov\u00e9st zaji\u0161t\u011bn\u00ed dan\u011b dle \u00a7 38e ZDP.<\/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\/4412\">\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\/4412\">\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>Z\u00e1v\u011br<\/h2>\n<p>U poplatn\u00edk\u016f dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob \u2013 \u010desk\u00fdch da\u0148ov\u00fdch nerezident\u016f je nutn\u00e9 zkoumat zdroj jejich p\u0159\u00edjm\u016f. Nesm\u00edme zapomenout, \u017ee p\u0159\u00edslu\u0161n\u00e1 SZDZ je nad\u0159azena \u010desk\u00e9mu ZDP, co\u017e d\u0159\u00edve bylo uvedeno p\u0159\u00edmo v \u00a7 37 ZDP. V\u00a0sou\u010dasn\u00e9 dob\u011b toto ustanoven\u00ed v \u00a7 37 ZDP u\u017e nenalezneme. To v\u0161ak neznamen\u00e1, \u017ee toto pravidlo ji\u017e neplat\u00ed. Skute\u010dnost, \u017ee p\u0159\u00edslu\u0161n\u00e1 SZDZ je nad\u0159azena \u010desk\u00e9mu z\u00e1konu toti\u017e vypl\u00fdv\u00e1 z\u00a0\u00dastavy \u010cR. Pokud tedy konkr\u00e9tn\u00ed SZDZ (je-li \u010ceskou republikou s\u00a0dot\u010den\u00fdm st\u00e1tem uzav\u0159ena) umo\u017e\u0148uje zdanit p\u0159\u00edjem \u010desk\u00e9ho da\u0148ov\u00e9ho nerezidenta v\u00a0\u010cesk\u00e9 republice, prov\u00e1d\u00edme testov\u00e1n\u00ed \u00fazem\u00ed zdroje tohoto p\u0159\u00edjmu dle ustanoven\u00ed \u00a7 22 ZDP. Jedn\u00e1-li se u \u010desk\u00e9ho da\u0148ov\u00e9ho nerezidenta o p\u0159\u00edjem ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky, je nutn\u00e9 d\u00e1le zkoumat, zda bude tento p\u0159\u00edjem da\u0148ov\u00e9mu nerezidentovi vyplacen pl\u00e1tcem v\u00a0hrub\u00e9 hodnot\u011b a da\u0148ov\u00fd nerezident provede zdan\u011bn\u00ed v\u00a0obecn\u00e9m da\u0148ov\u00e9m z\u00e1kladu cestou da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f, nebo zda bude provedeno zdan\u011bn\u00ed zvl\u00e1\u0161tn\u00ed sazbou dan\u011b u zdroje (tzv. sr\u00e1\u017ekovou dan\u00ed). Pokud nebude v\u00a0souladu se ZDP sr\u00e1\u017ekov\u00e1 da\u0148 aplikov\u00e1na, je nutn\u00e9 ov\u011b\u0159it p\u0159\u00edpadn\u00fd vznik povinnosti prov\u00e9st tzv. zaji\u0161t\u011bn\u00ed dan\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00fd domicil u fyzick\u00fdch osob Ur\u010den\u00ed da\u0148ov\u00e9ho domicilu (da\u0148ov\u00e9 rezidentury) je zcela z\u00e1sadn\u00ed pro ur\u010den\u00ed rozsahu zdan\u011bn\u00ed p\u0159\u00edjm\u016f fyzick\u00e9 osoby. V\u00a0p\u0159\u00edpad\u011b fyzick\u00e9 osoby \u2013 da\u0148ov\u00e9ho &#8230;<\/p>\n","protected":false},"author":12,"featured_media":4414,"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":[77,78,79,51],"class_list":["post-4412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-danovy-nerezident","tag-danovy-rezident","tag-fyzicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4412","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=4412"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4412\/revisions"}],"predecessor-version":[{"id":9481,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4412\/revisions\/9481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4414"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}