Jednou z nejv\u011bt\u0161\u00edch zm\u011bn, kterou si z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f projde, je zm\u011bna sazby dan\u011b u pr\u00e1vnick\u00e9 osoby.<\/strong> \u010cesk\u00e1 republika pat\u0159\u00ed v porovn\u00e1n\u00ed s ostatn\u00edmi zem\u011bmi EU k zem\u00edm s ni\u017e\u0161\u00ed sazbou. Sazba se z p\u016fvodn\u00edch 19 % zvedne o dva procentn\u00ed body na 21 %<\/strong>. Touto sazbou se bude zda\u0148ovat z\u00e1klad dan\u011b za \u00fa\u010detn\u00ed obdob\u00ed<\/strong>, je\u017e zapo\u010dnou od 1. 1. 2024<\/strong>.<\/p>\n\n\n\n V p\u0159\u00edpad\u011b hospod\u00e1\u0159sk\u00e9ho roku<\/strong>, kter\u00fd za\u010dne nap\u0159\u00edklad dvan\u00e1ct\u00fdm m\u011bs\u00edcem roku 2023 a bude trvat do jeden\u00e1ct\u00e9ho m\u011bs\u00edce 2024, se pou\u017eije je\u0161t\u011b st\u00e1vaj\u00edc\u00ed sazba dan\u011b 19 %<\/strong>. Na hospod\u00e1\u0159sk\u00fd rok, kter\u00fd za\u010dne v roce 2024, se ji\u017e bude vztahovat nov\u00e1 sazba dan\u011b 21 %. V t\u00e9to souvislosti je pot\u0159eba pamatovat na to, \u017ee zm\u011bna sazby dan\u011b se prom\u00edtne v za\u00fa\u010dtov\u00e1n\u00ed odlo\u017een\u00e9 dan\u011b ji\u017e v roce 2023<\/strong>.<\/p>\n\n\n\n Nov\u00e9 zn\u011bn\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f bude ud\u00e1vat mo\u017enost vylou\u010den\u00ed za\u00fa\u010dtovan\u00fdch nerealizovan\u00fdch kurzov\u00fdch rozd\u00edl\u016f ze z\u00e1kladu dan\u011b. Kurzov\u00fd rozd\u00edl bude v takov\u00e9m p\u0159\u00edpad\u011b zdan\u011bn a\u017e v okam\u017eiku jeho realizace<\/strong> (tj. nap\u0159. \u00fahrada faktury). Pokud poplatn\u00edk tuto mo\u017enost vyu\u017eije, mus\u00ed ji pou\u017e\u00edt pro v\u0161echny kurzov\u00e9 zisky a ztr\u00e1ty, kter\u00e9 se vztahuj\u00ed k jeho majetku a z\u00e1vazk\u016fm.<\/p>\n\n\n\n O vstupu a v\u00fdstupu z tohoto re\u017eimu mus\u00ed poplatn\u00edk informovat spr\u00e1vce dan\u011b ve stanoven\u00e9 lh\u016ft\u011b<\/strong>. Tato lh\u016fta bude t\u0159i m\u011bs\u00edce<\/strong> od za\u010d\u00e1tku zda\u0148ovac\u00edho obdob\u00ed. Poplatn\u00edk by m\u011bl v tomto re\u017eimu z\u016fstat alespo\u0148 t\u0159i zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n\n\n\n V\u00fd\u0161e benefit\u016f, kter\u00e9 poskytuje zam\u011bstnavatel zam\u011bstnanci nebo jeho rodinn\u00e9mu p\u0159\u00edslu\u0161n\u00edku, kter\u00e9 byly doposud p\u0159i spln\u011bn\u00ed podm\u00ednek osvobozen\u00e9 od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob u zam\u011bstnanc\u016f, budou nov\u011b osvobozen\u00e9 pouze do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy<\/strong>. V roce 2024 bude \u00fahrnn\u00fd limit \u010dinit 21 983 K\u010d<\/strong>.<\/p>\n\n\n\n Poskytnut\u00e9 nepen\u011b\u017en\u00ed benefity do limitu budou osvobozeny, nad tento limit se ji\u017e budou zda\u0148ovat zam\u011bstnanc\u016fm jako sou\u010d\u00e1st mzdy<\/strong>. Zam\u011bstnavatel tak bude muset kontrolovat, zda k p\u0159ekro\u010den\u00ed limitu do\u0161lo \u010di nikoliv a p\u0159\u00edpadn\u011b zdanit \u010d\u00e1st nepen\u011b\u017en\u00edho p\u0159\u00edjmu v r\u00e1mci m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na da\u0148.<\/p>\n\n\n\n Toto opat\u0159en\u00ed se projev\u00ed jak v oblasti dan\u011b z p\u0159\u00edjm\u016f, tak i v oblasti DPH. Limit maxim\u00e1ln\u00ed vstupn\u00ed ceny u vozidel kategorie M1<\/strong> bude stanoven na 2 000 000 K\u010d<\/strong>. Vozidla s po\u0159izovac\u00ed cenou vy\u0161\u0161\u00ed ne\u017e 2 000 000 K\u010d bude mo\u017en\u00e9 da\u0148ov\u011b odepisovat, ale odpisy se budou pom\u011brn\u011b kr\u00e1tit<\/strong>. Tyto limitace se vtahuj\u00ed i na n\u00e1jemn\u00e9 u finan\u010dn\u00edho leasingu.<\/p>\n\n\n\n Novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f m\u00e1 za c\u00edl v p\u0159\u00edpad\u011b finan\u010dn\u00edho leasingu limitovat da\u0148ov\u00e9 n\u00e1klady u u\u017eivatele finan\u010dn\u00edho leasingu, nikoliv u poskytovatele. U\u017eivatel bude obdobn\u011b jako u odpisov\u00e1n\u00ed kr\u00e1tit da\u0148ovou uznatelnost spl\u00e1tek finan\u010dn\u00edho leasingu koeficientem, kter\u00fd se ur\u010d\u00ed pom\u011brem \u010d\u00e1stky omezen\u00ed v\u00fddaj\u016f a \u00fahrnu \u00faplat.<\/p>\n\n\n\n Mimo\u0159\u00e1dn\u00e9 odpisy<\/strong> bude mo\u017en\u00e9 uplatnit pouze u bezemisn\u00edch vozidel<\/strong> po\u0159\u00edzen\u00fdch v obdob\u00ed 1. 1. 2024 a\u017e 31. 12. 2028<\/strong>. Bezemisn\u00ed vozidla se budou odepisovat po dobu 24 m\u011bs\u00edc\u016f<\/strong>. Za prvn\u00edch 12 m\u011bs\u00edc\u016f bude mo\u017en\u00e9 uplatnit odpisy do v\u00fd\u0161e 60 %<\/strong> vstupn\u00ed ceny a za dal\u0161\u00edch 12 m\u011bs\u00edc\u016f do v\u00fd\u0161e 40 %<\/strong> vstupn\u00ed ceny.<\/p>\n\n\n\n Nov\u011b bude v\u00fd\u0161e nepen\u011b\u017en\u00edho p\u0159\u00edjmu p\u0159i pou\u017e\u00edv\u00e1n\u00ed slu\u017eebn\u00edho bezemisn\u00edho vozidla i pro soukrom\u00e9 \u00fa\u010dely<\/strong> \u010dinit 0,25 % ze vstupn\u00ed ceny tohoto vozidla<\/strong>. Nepen\u011b\u017en\u00ed p\u0159\u00edjem pro zam\u011bstnance vyu\u017e\u00edvaj\u00edc\u00ed n\u00edzkoemisn\u00ed vozidlo z\u016fstane 0,5 %. Nepen\u011b\u017en\u00ed p\u0159\u00edjem 1 % ze vstupn\u00ed ceny bude nad\u00e1le platit u vozidel, kter\u00e1 nejsou n\u00edzkoemisn\u00ed ani bezemisn\u00ed.<\/p>\n\n\n\n Poplatn\u00edk dan\u011b, kter\u00fd je pl\u00e1tcem p\u0159\u00edjm\u016f plynouc\u00edch ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky da\u0148ov\u00e9mu nerezidentovi, ze kter\u00fdch je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, je povinen podat spr\u00e1vci dan\u011b ozn\u00e1men\u00ed o tomto p\u0159\u00edjmu, a to i v p\u0159\u00edpad\u011b, \u017ee je tento p\u0159\u00edjem od dan\u011b osvobozen nebo o n\u011bm mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9h\u00e1 zdan\u011bn\u00ed v \u010cesk\u00e9 republice.<\/p>\n\n\n\n U pln\u011bn\u00ed osvobozen\u00fdch od dan\u011b nebo pln\u011bn\u00ed, o nich\u017e mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9haj\u00ed zdan\u011bn\u00ed v \u010cesk\u00e9 republice, bude nov\u011b platit oznamovac\u00ed povinnost pouze na licen\u010dn\u00ed poplatky, pod\u00edly na zisku a \u00faroky<\/strong>. U licen\u010dn\u00edch poplatk\u016f a pod\u00edl\u016f na zisku bude povinnost podat ozn\u00e1men\u00ed bez ohledu na jejich v\u00fd\u0161i. V p\u0159\u00edpad\u011b \u00farok\u016f bude tato povinnost platit pouze p\u0159i p\u0159ekro\u010den\u00ed limitu 300 000 K\u010d<\/strong>.<\/p>\n\n\n\n Dal\u0161\u00ed zm\u011bnou v r\u00e1mci novely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f je tak\u00e9 zru\u0161en\u00ed da\u0148ov\u00e9 uznatelnosti tich\u00e9ho v\u00edna<\/strong> s hodnotou do 500 K\u010d bez DPH <\/strong>jako obchodn\u00edho daru.<\/p>\n","protected":false},"excerpt":{"rendered":" Zm\u011bna sazby dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00e9 osoby Jednou z nejv\u011bt\u0161\u00edch zm\u011bn, kterou si z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f projde, je zm\u011bna sazby dan\u011b u pr\u00e1vnick\u00e9 osoby. \u010cesk\u00e1 republika pat\u0159\u00ed v porovn\u00e1n\u00ed s ostatn\u00edmi zem\u011bmi EU k zem\u00edm s ni\u017e\u0161\u00ed sazbou. Sazba se z p\u016fvodn\u00edch 19 % zvedne o dva procentn\u00ed body na 21 %. Touto sazbou se bude zda\u0148ovat z\u00e1klad dan\u011b za \u00fa\u010detn\u00ed obdob\u00ed, […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[14],"doc_tag":[],"class_list":["post-1050","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-06","word_count":1012,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Dan\u011b","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=dane"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"Zm\u011bna sazby dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00e9 osoby Jednou z nejv\u011bt\u0161\u00edch zm\u011bn, kterou si z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f projde, je zm\u011bna sazby dan\u011b u pr\u00e1vnick\u00e9 osoby. \u010cesk\u00e1 republika pat\u0159\u00ed v porovn\u00e1n\u00ed s ostatn\u00edmi zem\u011bmi EU k zem\u00edm s ni\u017e\u0161\u00ed sazbou. Sazba se z p\u016fvodn\u00edch 19 % zvedne o dva procentn\u00ed body na 21 %. Touto sazbou se bude zda\u0148ovat z\u00e1klad dan\u011b za \u00fa\u010detn\u00ed obdob\u00ed,…","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1050"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1050\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1050"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1050"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Zaveden\u00ed mo\u017enosti danit pouze realizovan\u00e9 kurzov\u00e9 rozd\u00edly<\/h3>\n\n\n\n
Omezen\u00ed osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f zam\u011bstnanc\u016fm<\/h3>\n\n\n\n
Navr\u00e1cen\u00ed limitu vstupn\u00ed ceny u osobn\u00edch automobil\u016f kategorie M1<\/h3>\n\n\n\n
Mimo\u0159\u00e1dn\u00e9 odpisy<\/h3>\n\n\n\n
Sn\u00ed\u017een\u00ed nepen\u011b\u017en\u00edho p\u0159\u00edjmu u zam\u011bstnaneck\u00fdch vozidel<\/h3>\n\n\n\n
P\u0159\u00edjmy plynouc\u00ed do zahrani\u010d\u00ed<\/h3>\n\n\n\n
Dal\u0161\u00ed zm\u011bny<\/h3>\n\n\n\n