[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.grygara.cz\/mate-prijmy-ze-zahranici\/#Article","mainEntityOfPage":"https:\/\/www.grygara.cz\/mate-prijmy-ze-zahranici\/","headline":"M\u00e1te p\u0159\u00edjmy ze zahrani\u010d\u00ed?","name":"M\u00e1te p\u0159\u00edjmy ze zahrani\u010d\u00ed?","description":"Pr\u00e1zdniny jako takov\u00e9 volaj\u00ed p\u0159\u00edmo po tom, aby mlad\u00ed, kte\u0159\u00ed nemaj\u00ed z\u00e1vazky, vycestovali a vyzkou\u0161eli si, jak\u00e9 to je v jin\u00fdch zem\u00edch. A\u0165 u\u017e to jsou \u0161tud\u00e1ci \u010di lid\u00e9 pracuj\u00edc\u00ed, \u010dasto vyr\u00e1\u017e\u00ed do zahrani\u010d\u00ed na<a class=\"excerpt-readmore\" href=\"https:\/\/www.grygara.cz\/mate-prijmy-ze-zahranici\/\">&hellip;Continue Reading<\/a>","datePublished":"2019-09-05","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.grygara.cz\/author\/#Person","name":"","url":"https:\/\/www.grygara.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/da76ffe9456a057fb26f92cd8eb3d2effca853864e9ae2a35290bd1e10b1f7d4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/da76ffe9456a057fb26f92cd8eb3d2effca853864e9ae2a35290bd1e10b1f7d4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"grygara.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.grygara.cz\/wp-content\/uploads\/img_a355348_w3797_t1569683129.jpg","url":"https:\/\/www.grygara.cz\/wp-content\/uploads\/img_a355348_w3797_t1569683129.jpg","height":0,"width":0},"url":"https:\/\/www.grygara.cz\/mate-prijmy-ze-zahranici\/","about":["Finance"],"wordCount":443,"articleBody":"Pr\u00e1zdniny jako takov\u00e9 volaj\u00ed p\u0159\u00edmo po tom, aby mlad\u00ed, kte\u0159\u00ed nemaj\u00ed z\u00e1vazky, vycestovali a vyzkou\u0161eli si, jak\u00e9 to je v jin\u00fdch zem\u00edch. A\u0165 u\u017e to jsou \u0161tud\u00e1ci \u010di lid\u00e9 pracuj\u00edc\u00ed, \u010dasto vyr\u00e1\u017e\u00ed do zahrani\u010d\u00ed na sez\u00f3nn\u00ed pr\u00e1ce za vy\u0161\u0161\u00edm p\u0159\u00edjmem. Potom maj\u00ed takov\u00ed pracuj\u00edc\u00ed \u010dasto p\u0159\u00edjmy pr\u00e1v\u011b z pr\u00e1ce v zahrani\u010d\u00ed, ale i za pr\u00e1ci v \u010cesk\u00e9 republice.Jak je to s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm?Ti, kte\u0159\u00ed si v zahrani\u010d\u00ed vyd\u011bl\u00e1vaj\u00ed jenom ur\u010ditou \u010d\u00e1st roku, nap\u0159\u00edklad pr\u00e1v\u011b v letn\u00edch m\u011bs\u00edc\u00edch, jak bylo zm\u00edn\u011bno, ti jsou pro \u00fa\u010dely v\u00fdpo\u010dtu dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob st\u00e1le pova\u017eov\u00e1n\u00ed za tuzemsk\u00e9 da\u0148ov\u00e9 rezidenty. Ti uv\u00e1d\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed sv\u00e9 celosv\u011btov\u00e9 p\u0159\u00edjmy, tedy i p\u0159\u00edjmy ze zahrani\u010d\u00ed. Tyto se uv\u00e1d\u00ed do p\u0159\u00edlohy \u010d\u00edslo t\u0159i da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a dle dan\u00e9ho jednotn\u00e9ho kurzu se p\u0159epo\u010d\u00edtaj\u00ed. Kurz je d\u00e1n dle pokynu Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed.Dvoj\u00ed zdan\u011bn\u00ed? Ne!\u010cesk\u00e1 republika m\u00e1 s v\u011bt\u0161inou zem\u00ed sv\u011bta uzav\u0159enou smlouvu, kter\u00e1 zamez\u00ed dvoj\u00edmu zdan\u011bn\u00ed. Ustanoven\u00ed smluv s jednotliv\u00fdmi zem\u011bmi se v\u0161ak li\u0161\u00ed, a proto se mus\u00ed v\u017edy postupovat podle konkr\u00e9tn\u00ed mezin\u00e1rodn\u00ed smlouvy, kter\u00e1 je pro da\u0148ov\u00e9 \u00fa\u010dely podstatn\u00e1. Pro \u00fa\u010dely da\u0148ov\u00e9 z\u00e1le\u017e\u00ed o druh p\u0159\u00edjmu a o zemi, ve kter\u00e9 byl dosa\u017een. Zaplacen\u00ed dan\u011b v zahrani\u010d\u00ed mus\u00ed jedinec v\u017edy dolo\u017eit, zpravidla za t\u00edmto \u00fa\u010delem mus\u00ed p\u0159edlo\u017eit potvrzen\u00ed zahrani\u010dn\u00edho finan\u010dn\u00edho \u00fa\u0159adu nebo zam\u011bstnavatele.Podle expert\u016f na tyto z\u00e1le\u017eitosti se v praxi jednodu\u0161e u\u017e\u00edv\u00e1 metoda prost\u00e9ho z\u00e1po\u010dtu \u010di vyn\u011bt\u00ed.Da\u0148ov\u00e1 sleva poplatn\u00edka? Ano!Uplatn\u011bn\u00ed slevy da\u0148ov\u00e9ho poplatn\u00edka v \u010d\u00e1stce 24 840 korun v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed je v\u017edy, i kdy\u017e nebyla v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost v \u010cesk\u00e9 republice vykon\u00e1v\u00e1na po dobu cel\u00e9ho kalend\u00e1\u0159n\u00edho roku. Pokud jsou spln\u011bny z\u00e1konem stanoven\u00e9 podm\u00ednky, mohou se uplat\u0148ovat i dal\u0161\u00ed da\u0148ov\u00e9 slevy a da\u0148ov\u00e9 odpo\u010dty, na kter\u00e9 je n\u00e1rok dle \u010desk\u00e9 da\u0148ov\u00e9 legislativy. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed tak\u00e9 nen\u00ed mo\u017en\u00e9 uplat\u0148ovat \u017e\u00e1dn\u00e9 da\u0148ov\u00e9 v\u00fdhody ze zem\u011b, ve kter\u00e9 bylo dosa\u017eeno p\u0159\u00edjmu, kde byla vykon\u00e1v\u00e1na pr\u00e1ce.                                                                                                                                                                                                                                                                                                                                                                                        4.3\/5 - (19 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"M\u00e1te p\u0159\u00edjmy ze zahrani\u010d\u00ed?","item":"https:\/\/www.grygara.cz\/mate-prijmy-ze-zahranici\/#breadcrumbitem"}]}]