{"id":7534,"date":"2022-07-19T20:27:49","date_gmt":"2022-07-19T18:27:49","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7534"},"modified":"2023-02-01T15:05:14","modified_gmt":"2023-02-01T14:05:14","slug":"zamestnani-cizincu-jak-na-jejich-zdanovani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnani-cizincu-jak-na-jejich-zdanovani\/","title":{"rendered":"Zam\u011bstn\u00e1n\u00ed cizinc\u016f: jak na jejich zda\u0148ov\u00e1n\u00ed?"},"content":{"rendered":"<h2>Vymezen\u00ed pojmu \u201ecizinec\u201c<\/h2>\n<p>Pojem cizinec, je pro tyto \u00fa\u010dely tohoto \u010dl\u00e1nku ob\u010dan tzv. t\u0159et\u00edch st\u00e1t\u016f, mimo EU, EHP a \u0160v\u00fdcarska. Se zam\u011bstn\u00e1v\u00e1n\u00edm zahrani\u010dn\u00edch ob\u010dan\u016f tak\u00e9 souvis\u00ed aplikace evropsk\u00e9ho nebo mezin\u00e1rodn\u00edho pr\u00e1va. Problematiku zam\u011bstn\u00e1v\u00e1n\u00ed cizinc\u016f v&nbsp;\u010cR \u0159e\u0161\u00ed u n\u00e1s prioritn\u011b dva z\u00e1kony, a to <strong>z\u00e1kon o pobytu cizinc\u016f<\/strong> (\u010d. 326\/1999 Sb.) a <strong>z\u00e1kon o zam\u011bstnanosti <\/strong>(\u010d. 435\/2004 Sb.). V&nbsp;p\u0159\u00edpad\u011b <strong>neleg\u00e1ln\u00edho zam\u011bstn\u00e1n\u00ed cizinc\u016f <\/strong>hroz\u00ed zam\u011bstnavateli mimo jin\u00e9 pokuta <strong>a\u017e do v\u00fd\u0161e 10 mili\u00f3n\u016f K\u010d.<\/strong><\/p>\n<h2>Da\u0148ov\u00fd rezident a da\u0148ov\u00fd nerezident<\/h2>\n<p>Pro pot\u0159eby zda\u0148ov\u00e1n\u00ed dan\u00ed z&nbsp;p\u0159\u00edjm\u016f nen\u00ed rozhoduj\u00edc\u00ed, zda je zam\u011bstnanec vykon\u00e1vaj\u00edc\u00ed pr\u00e1ci na \u00fazem\u00ed \u010cR cizinec, nebo \u010desk\u00fd ob\u010dan. D\u016fle\u017eit\u00fd je zde pojem \u201eda\u0148ov\u00fd rezident\u201c nebo \u201eda\u0148ov\u00fd nerezident\u201c, nebo\u0165 i \u010desk\u00fd ob\u010dan m\u016f\u017ee b\u00fdt v&nbsp;ur\u010dit\u00fdch situac\u00edch ve vztahu k \u010cR da\u0148ov\u00fdm nerezidentem (nap\u0159\u00edklad \u010desk\u00fd ob\u010dan m\u00e1 st\u00e1l\u00fd byt jen v&nbsp;Rakousku a do \u010cR doj\u00ed\u017ed\u00ed za prac\u00ed jako tzv. pendler \u2013 p\u0159eshrani\u010dn\u00ed zam\u011bstnanec).<\/p>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f \u010d. 586\/1992 Sb., ve sv\u00e9m \u00favodn\u00edm ustanoven\u00ed \u00a7 2&nbsp;stanov\u00ed, \u017ee&nbsp;<strong>da\u0148ov\u00fdm rezidentem \u010cR<\/strong>&nbsp;je fyzick\u00e1 osoba, kter\u00e1 m\u00e1 na \u00fazem\u00ed \u010cR bydli\u0161t\u011b nebo se zde zdr\u017euje <strong>alespo\u0148 183 dn\u016f<\/strong> v p\u0159\u00edslu\u0161n\u00e9m kalend\u00e1\u0159n\u00edm roce.&nbsp;<strong>Da\u0148ov\u00fdm nerezidentem<\/strong>&nbsp;je osoba, kter\u00e1 tato krit\u00e9ria nespl\u0148uje.<\/p>\n<h2>Mezin\u00e1rodn\u00ed smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed<\/h2>\n<p>Da\u0148ov\u00fdm nerezidentem v \u010cR je poplatn\u00edk, kter\u00fd nem\u00e1 na \u00fazem\u00ed \u010cR bydli\u0161t\u011b, ani nepat\u0159\u00ed mezi osoby obvykle se zdr\u017euj\u00edc\u00ed v&nbsp;\u010cesk\u00e9 republice (tj. pob\u00fdvaj\u00ed zde m\u00e9n\u011b ne\u017e 183 dn\u016f v roce) anebo statut da\u0148ov\u00e9ho nerezidenta pro n\u011bho vypl\u00fdv\u00e1 z uzav\u0159en\u00e9 mezin\u00e1rodn\u00ed smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Obvykle se jedn\u00e1 o \u010dl\u00e1nek 4 \u2013 Rezident a d\u00e1le \u010dl\u00e1nek t\u00fdkaj\u00edc\u00ed se p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti (nap\u0159\u00edklad \u010dl\u00e1nek 14 smlouvy se Slovenskou republikou). Da\u0148ov\u00ed nerezidenti maj\u00ed da\u0148ovou povinnost, kter\u00e1 se vztahuje <strong>jen na p\u0159\u00edjmy plynouc\u00ed ze zdroj\u016f na \u00fazem\u00ed \u010cR. <\/strong><\/p>\n<p>Odkaz: konkr\u00e9tn\u00ed smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed mezi \u010cR a ostatn\u00edmi smluvn\u00edmi st\u00e1ty naleznete nap\u0159\u00edklad zde: <a href=\"https:\/\/www.mfcr.cz\/cs\/legislativa\/dvoji-zdaneni\/prehled-platnych-smluv\" target=\"_blank\" rel=\"noopener\">https:\/\/www.mfcr.cz\/cs\/legislativa\/dvoji-zdaneni\/prehled-platnych-smluv<\/a><\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b <strong>nesmluvn\u00edch st\u00e1t\u016f <\/strong>m\u016f\u017ee doj\u00edt k&nbsp;tomu, \u017ee bude zam\u011bstnanec pova\u017eov\u00e1n za da\u0148ov\u00e9ho rezidenta obou smluvn\u00edch st\u00e1t\u016f, a pravd\u011bpodobn\u011b dojde ke <strong>dvoj\u00edmu zdan\u011bn\u00ed jeho p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<h2>Podklady pro mzdovou \u00fa\u010dt\u00e1rnu<\/h2>\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee se poplatn\u00edk ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti c\u00edt\u00ed jako da\u0148ov\u00fd rezident, je vhodn\u00e9 si od n\u011bj vy\u017e\u00e1dat tzv. \u201e<strong>Potvrzen\u00ed o da\u0148ov\u00e9m domicilu<\/strong>\u201c. Finan\u010dn\u00ed spr\u00e1va \u010cesk\u00e9 republiky na z\u00e1klad\u011b <strong>\u017e\u00e1dosti da\u0148ov\u00e9ho subjektu<\/strong> vyd\u00e1v\u00e1 toto potvrzen\u00ed podle Smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed jak elektronicky, tak i v listinn\u00e9 podob\u011b.<\/p>\n<p><strong>Potvrzen\u00ed o da\u0148ov\u00e9m rezidenstv\u00ed<\/strong> se vyd\u00e1vaj\u00ed hlavn\u011b z d\u016fvodu, aby \u010de\u0161t\u00ed da\u0148ov\u00ed rezidenti mohli podle mezin\u00e1rodn\u00edch smluv uplatnit da\u0148ov\u00e9 v\u00fdhody ve smluvn\u00edm st\u00e1t\u011b, kde je zdroj jejich zahrani\u010dn\u00edch p\u0159\u00edjm\u016f.<\/p>\n<p>Za vystaven\u00ed tohoto dokladu je nutn\u00e9 zaplatit spr\u00e1vn\u00ed poplatek <strong>ve v\u00fd\u0161i 100 K\u010d.<\/strong><\/p>\n<p>Pokud n\u00e1m tedy zam\u011bstnanec dolo\u017e\u00ed v\u00fd\u0161e uveden\u00e9 potvrzen\u00ed, m\u016f\u017eeme mu v&nbsp;pr\u016fb\u011bhu roku uplatnit v\u0161echny slevy na dani, tak jakoby byl \u201e\u010desk\u00fd zam\u011bstnanec\u201c. V&nbsp;\u00a7 38l z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f (ZDP) takov\u00e9 potvrzen\u00ed jako povinn\u00fd pr\u016fkaz nenajdeme. Tento opr\u00e1vn\u011bn\u00fd n\u00e1rok zam\u011bstnavatele lze v\u0161ak dovodit z informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed k prokazov\u00e1n\u00ed da\u0148ov\u00e9 rezidence u fyzick\u00e9 a pr\u00e1vnick\u00fdch osob pro \u00fa\u010dely stanoven\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b dle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m od 1.1.2013 \u2013 <strong>\u010dj. 50098\/12-3130-11042.<\/strong><\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee takov\u00e9 potvrzen\u00ed zam\u011bstnanec s&nbsp;ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161nost\u00ed nedolo\u017e\u00ed, nebo je da\u0148ov\u00fdm nerezidentem v\u016f\u010di \u010cR, lze u zam\u011bstnavatele uplatnit jen dv\u011b da\u0148ov\u00e9 slevy podle <strong>\u00a7 35ba ZDP<\/strong>, a to na poplatn\u00edka a na jeho vlastn\u00ed studium (maxim\u00e1ln\u011b do 26 let).<\/p>\n<h3>Vzor tiskopisu \u2013 Potvrzen\u00ed o da\u0148ov\u00e9m domicilu<\/h3>\n<p>Odkaz ke sta\u017een\u00ed ZDE: <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/ms-prime-dane\/P2_Vzor_tiskopisu_MFin.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/ms-prime-dane\/P2_Vzor_tiskopisu_MFin.pdf<\/a><\/p>\n<h3>Vzor tiskopisu \u2013 \u017d\u00e1dost o vystaven\u00ed potvrzen\u00ed o da\u0148ov\u00e9m domicilu<\/h3>\n<p>Jak ji\u017e bylo v\u00fd\u0161e uvedeno, \u017e\u00e1dost o vystaven\u00ed potvrzen\u00ed o da\u0148ov\u00e9m domicilu je zpoplatn\u011bna \u010d\u00e1stkou 100 K\u010d. Vzor \u017e\u00e1dosti je ke sta\u017een\u00ed ZDE: <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/ms-prime-dane\/P4_Vzor_zadosti_FO.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/ms-prime-dane\/P4_Vzor_zadosti_FO.pdf<\/a><\/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\/7534\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7534\">\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>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b \u201ecizince\u201c<\/h2>\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee disponujeme \u201e<strong>Potvrzen\u00edm o da\u0148ov\u00e9m domicilu<\/strong>\u201c, m\u016f\u017eeme tomuto zam\u011bstnanci s&nbsp;ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161nost\u00ed prov\u00e9st na jeho \u017e\u00e1dost ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b. <strong>Nicm\u00e9n\u011b, pozor! <\/strong>Finan\u010dn\u00ed \u00fa\u0159ad vystavuje toto potvrzen\u00ed <strong>za uplynul\u00e1 zda\u0148ovac\u00ed obdob\u00ed<\/strong>, tj. za uplynulou \u010d\u00e1st zda\u0148ovac\u00edho obdob\u00ed nebo ke konkr\u00e9tn\u00edmu datu! Znamen\u00e1 to, \u017ee se toto potvrzen\u00ed nevystavuje do budoucnosti! Je tud\u00ed\u017e vhodn\u00e9 vy\u017eadovat toto potvrzen\u00ed ka\u017edoro\u010dn\u011b.<\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee se bude jednat o da\u0148ov\u00e9ho nerezidenta, <strong>lze prov\u00e9st ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/strong>, ale pouze se zohledn\u011bn\u00edm slevy na poplatn\u00edka a jeho p\u0159\u00edpadn\u00e9 studium. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti, nezdaniteln\u00e9 \u010d\u00e1sti ze z\u00e1kladu dan\u011b, ani slevu na man\u017eelku v&nbsp;r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed uplatit nelze.<\/p>\n<p>Tyto da\u0148ov\u00e9 odpo\u010dty si mohou uplatnit prost\u0159ednictv\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pouze poplatn\u00edci s da\u0148ovou rezidenc\u00ed v \u010dlensk\u00e9m st\u00e1tu Evropsk\u00e9 unie, nebo st\u00e1tu tvo\u0159\u00edc\u00edho EHP (podle \u00a7 15, \u00a7 35ba, \u00a7 35c ZDP).<\/p>\n<h2>P\u0159epo\u010det cizom\u011bnn\u00fdch p\u0159\u00edjm\u016f<\/h2>\n<p><strong>M\u011bs\u00ed\u010dn\u00ed<\/strong> zdaniteln\u00fd p\u0159\u00edjem a m\u011bs\u00ed\u010dn\u00ed odvody se p\u0159epo\u010d\u00edtaj\u00ed kurzem \u010cNB k&nbsp;posledn\u00edmu dni kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, za kter\u00fd n\u00e1le\u017e\u00ed odm\u011bna, mzda nebo plat. Stejn\u011b se postupuje i v&nbsp;p\u0159\u00edpad\u011b ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n<p>Pro p\u0159epo\u010det p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e9 nepodl\u00e9haj\u00edc\u00ed odvodu m\u011bs\u00ed\u010dn\u00edch z\u00e1loh lze pou\u017e\u00edt tzv. <strong>jednotn\u00fd kurz<\/strong>. Ten ka\u017edoro\u010dn\u011b stanov\u00ed pokynem GF\u0158. Nap\u0159\u00edklad pro zda\u0148ovac\u00ed obdob\u00ed 2021 se jedn\u00e1 o \u201ePokyn \u010d. GF\u0158-D-54 &#8211; Stanoven\u00ed jednotn\u00fdch kurz\u016f za zda\u0148ovac\u00ed obdob\u00ed 2021 podle \u00a7 38 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m do 31. 12. 2021\u201c. Stejn\u011b tak mohou postupovat i poplatn\u00edci, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vymezen\u00ed pojmu \u201ecizinec\u201c Pojem cizinec, je pro tyto \u00fa\u010dely tohoto \u010dl\u00e1nku ob\u010dan tzv. t\u0159et\u00edch st\u00e1t\u016f, mimo EU, EHP a \u0160v\u00fdcarska. Se zam\u011bstn\u00e1v\u00e1n\u00edm zahrani\u010dn\u00edch ob\u010dan\u016f tak\u00e9 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":7535,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,51,169],"class_list":["post-7534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-fyzicka-osoba","tag-mzda-a-plat"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7534","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7534"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7534\/revisions"}],"predecessor-version":[{"id":7541,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7534\/revisions\/7541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}