{"id":578,"date":"2020-04-01T18:02:00","date_gmt":"2020-04-01T16:02:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=578"},"modified":"2024-04-23T18:04:25","modified_gmt":"2024-04-23T16:04:25","slug":"premisteni-majetku-od-1-1-2020-exit-tax","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/premisteni-majetku-od-1-1-2020-exit-tax","title":{"rendered":"P\u0159em\u00edst\u011bn\u00ed majetku od 1. 1. 2020 \u2013 Exit Tax"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-58-1024x768.jpeg\" alt=\"\" class=\"wp-image-579\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-58-1024x768.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-58-300x225.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-58-768x576.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-58.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159em\u00edst\u011bn\u00ed majetku od 1. 1. 2020 \u2013 Exit Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V souvislosti s implementac\u00ed evropsk\u00e9 sm\u011brnice ATAD (Anti Tax Avoidance Directive) je od 1. 1. 2020 nov\u011b uplat\u0148ov\u00e1n princip t\u00fdkaj\u00edc\u00ed se p\u0159em\u00edst\u011bn\u00ed majetku bez zm\u011bny vlastnictv\u00ed. Jeho hlavn\u00edm smyslem je p\u0159edej\u00edt vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00e9 povinnosti v \u010cesk\u00e9 republice. K nep\u0159izn\u00e1n\u00ed da\u0148ov\u00e9 povinnosti \u010dasto doch\u00e1zelo prost\u0159ednictv\u00edm p\u0159esun\u016f majetku v r\u00e1mci jednoho subjektu do st\u00e1t\u016f s ni\u017e\u0161\u00ed \u00farovn\u00ed zdan\u011bn\u00ed, kde posl\u00e9ze z tohoto majetku plynuly p\u0159\u00edjmy, kter\u00e9 se zda\u0148ovaly a\u017e v tomto st\u00e1t\u011b a tedy ni\u017e\u0161\u00ed dan\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Implementace sm\u011brnice stanovuje nov\u011b pravidlo zdan\u011bn\u00ed p\u0159i odchodu neboli tzv. Exit tax a t\u00fdk\u00e1 se pouze pr\u00e1vnick\u00fdch osob. Jedn\u00e1 se situaci p\u0159em\u00edst\u011bn\u00ed majetku z tuzemska do zahrani\u010d\u00ed, p\u0159i kter\u00e9m nedoch\u00e1z\u00ed k p\u0159evodu vlastnick\u00e9ho pr\u00e1va, a p\u0159i n\u011bm\u017e \u010cesk\u00e1 republika ztr\u00e1c\u00ed pr\u00e1vo zdanit p\u0159\u00edjmy z n\u00e1sledn\u00e9ho \u00faplatn\u00e9ho p\u0159evodu (prodeje) majetku. P\u0159i p\u0159em\u00edst\u011bn\u00ed majetku tedy nedoch\u00e1z\u00ed ke zm\u011bn\u011b vlastn\u00edka (jedn\u00e1 se o p\u0159esun majetku v r\u00e1mci jednoho poplatn\u00edka, tedy zejm\u00e9na p\u0159evod mezi z\u0159izovatelem a jeho organiza\u010dn\u00ed slo\u017ekou um\u00edst\u011bnou v jin\u00e9m st\u00e1t\u011b). Majetkem se p\u0159itom rozum\u00ed ve\u0161ker\u00e1 aktiva poplatn\u00edka, &nbsp;tj. dlouhodob\u00fd majetek, z\u00e1soby, pohled\u00e1vky atd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podle ustanoven\u00ed \u00a7 23g z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f se uplatn\u00ed fikce prodeje sob\u011b sam\u00e9mu za obvyklou tr\u017en\u00ed cenu, kter\u00e1 by byla sjedn\u00e1na v b\u011b\u017en\u00fdch obchodn\u00edch vztaz\u00edch mezi nespojen\u00fdmi osobami. Fiktivn\u00ed tr\u017eba se zahrne do z\u00e1kladu dan\u011b a proti n\u00ed lze uplatnit fiktivn\u00ed n\u00e1klad p\u0159i fiktivn\u00edm prodeji (da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena, nab\u00fdvac\u00ed cena). Tato stanoven\u00e1 \u201ep\u0159evodn\u00ed cena\u201c je pak v zahrani\u010d\u00ed novou z\u00e1kladnou pro da\u0148ov\u00e9 odepisov\u00e1n\u00ed. Da\u0148ov\u00e1 povinnost vznik\u00e1 tedy jako p\u0159i prodeji, p\u0159esto\u017ee majetek prodal a n\u00e1sledn\u011b ho koupil tent\u00fd\u017e poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Z uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee se jedn\u00e1 o \u010dist\u011b da\u0148ov\u00fd n\u00e1stroj, nikoliv o \u00fa\u010detn\u00ed operace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 p\u0159i odchodu se t\u00fdk\u00e1 3 n\u00e1sleduj\u00edc\u00edch p\u0159\u00edpad\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, kter\u00fd je da\u0148ov\u00fdm rezidentem \u010cesk\u00e9 republiky, p\u0159em\u00edst\u00ed z \u010cesk\u00e9 republiky majetek do jeho st\u00e1l\u00e9 provozovny um\u00edst\u011bn\u00e9 ve st\u00e1t\u011b, se kter\u00fdm m\u00e1 \u010cR uzav\u0159enou smlouvu o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed p\u0159\u00edjm\u016f, podle kter\u00e9 se dvoj\u00ed zdan\u011bn\u00ed vylu\u010duje metodou vyn\u011bt\u00ed (nap\u0159. s N\u011bmeckem, \u0158eckem, \u0160pan\u011blskem, It\u00e1li\u00ed,..)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159em\u00edst\u011bn\u00ed majetku da\u0148ov\u00e9ho nerezidenta, poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, ze st\u00e1l\u00e9 provozovny um\u00edst\u011bn\u00e9 v \u010cR do zahrani\u010d\u00ed, pokud by se v d\u016fsledku tohoto p\u0159e\u0159azen\u00ed na p\u0159\u00edjmy plynouc\u00ed z n\u00e1sledn\u00e9ho \u00faplatn\u00e9ho p\u0159evodu tohoto majetku nevztahovala da\u0148ov\u00e1 povinnost v \u010cesk\u00e9 republice<\/li>\n\n\n\n<li>Poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob p\u0159em\u00edst\u00ed sv\u00e9 da\u0148ov\u00e9 rezidenstv\u00ed z \u010cR do zahrani\u010d\u00ed (zm\u011bn\u00ed s\u00eddlo a t\u00edm i sv\u00e9 \u00a0rezidenstv\u00ed), pokud by se v d\u016fsledku tohoto p\u0159e\u0159azen\u00ed na p\u0159\u00edjmy plynouc\u00ed z n\u00e1sledn\u00e9ho \u00faplatn\u00e9ho p\u0159evodu tohoto majetku nevztahovala da\u0148ov\u00e1 povinnost v \u010cesk\u00e9 republice.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Existuj\u00ed v\u0161ak v\u00fdjimky pro \u00faplatn\u00fd p\u0159evod sob\u011b sam\u00e9mu, kdy o\u010dek\u00e1v\u00e1me, \u017ee do 12 m\u011bs\u00edc\u016f dojde zp\u011bt k p\u0159esunu majetku do \u010cR a sou\u010dasn\u011b se jedn\u00e1 o p\u0159em\u00edst\u011bn\u00ed majetku spojen\u00e9ho s financov\u00e1n\u00edm cenn\u00fdch pap\u00edr\u016f, aktiv poskytnut\u00fdmi jako kolater\u00e1l (zaji\u0161t\u011bn\u00e1 p\u016fj\u010dka), pln\u011bn\u00edm kapit\u00e1lov\u00fdch po\u017eadavk\u016f nebo za \u00fa\u010delem \u0159\u00edzen\u00ed likvidity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exit tax se neuplatn\u00ed v p\u0159\u00edpad\u011b f\u00faze \u010di vkladu, proto\u017ee doch\u00e1z\u00ed ke zm\u011bn\u011b vlastnictv\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toto uveden\u00e9 zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b bez pohybu pen\u011b\u017en\u00edch prost\u0159edk\u016f m\u016f\u017ee p\u016fsobit poplatn\u00edk\u016fm finan\u010dn\u00ed probl\u00e9my, proto mohou podle ustanoven\u00ed \u00a7 38zg z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f po\u017e\u00e1dat spr\u00e1vce dan\u011b o rozlo\u017een\u00ed \u00fahrady na spl\u00e1tky, a to a\u017e na obdob\u00ed 5 let.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podm\u00ednky stanoven\u00e9 pro odlo\u017een\u00ed platby:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Mus\u00ed b\u00fdt dodr\u017eena lh\u016fta splatnosti jednotliv\u00fdch spl\u00e1tek<\/li>\n\n\n\n<li>Poskytnut\u00ed jistoty v p\u0159\u00edpad\u011b, \u017ee existuje prokazateln\u00e9 a re\u00e1ln\u00e9 riziko o nezaplacen\u00ed<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Alena Kobesov\u00e1, Jitka Levov\u00e1<\/strong><br>Accounting Consultants<\/p>","protected":false},"excerpt":{"rendered":"<p>P\u0159em\u00edst\u011bn\u00ed majetku od 1. 1. 2020 \u2013 Exit Tax V souvislosti s implementac\u00ed evropsk\u00e9 sm\u011brnice ATAD (Anti Tax Avoidance Directive) je od 1. 1. 2020 nov\u011b uplat\u0148ov\u00e1n princip t\u00fdkaj\u00edc\u00ed se p\u0159em\u00edst\u011bn\u00ed majetku bez zm\u011bny vlastnictv\u00ed. Jeho hlavn\u00edm smyslem je p\u0159edej\u00edt vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00e9 povinnosti v \u010cesk\u00e9 republice. K nep\u0159izn\u00e1n\u00ed da\u0148ov\u00e9 povinnosti \u010dasto doch\u00e1zelo prost\u0159ednictv\u00edm p\u0159esun\u016f [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":579,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>P\u0159em\u00edst\u011bn\u00ed majetku od 1. 1. 2020 \u2013 Exit Tax | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P\u0159em\u00edst\u011bn\u00ed majetku od 1. 1. 2020 \u2013 Exit Tax | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"P\u0159em\u00edst\u011bn\u00ed majetku od 1. 1. 2020 \u2013 Exit Tax V souvislosti s implementac\u00ed evropsk\u00e9 sm\u011brnice ATAD (Anti Tax Avoidance Directive) je od 1. 1. 2020 nov\u011b uplat\u0148ov\u00e1n princip t\u00fdkaj\u00edc\u00ed se p\u0159em\u00edst\u011bn\u00ed majetku bez zm\u011bny vlastnictv\u00ed. Jeho hlavn\u00edm smyslem je p\u0159edej\u00edt vyh\u00fdb\u00e1n\u00ed se da\u0148ov\u00e9 povinnosti v \u010cesk\u00e9 republice. 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