{"id":880,"date":"2017-01-09T20:35:00","date_gmt":"2017-01-09T19:35:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=880"},"modified":"2024-04-23T20:37:13","modified_gmt":"2024-04-23T18:37:13","slug":"legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017","title":{"rendered":"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155-1024x678.jpeg\" alt=\"\" class=\"wp-image-881\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o dani z p\u0159\u00edjm\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f \u010d. 595\/2003 Z. z. p\u0159in\u00e1\u0161\u00ed s \u00fa\u010dinnost\u00ed od 1. 1. 2017 zm\u011bny v n\u00e1sleduj\u00edc\u00edch oblastech:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zdan\u011bn\u00ed pod\u00edl\u016f na zisku (dividend)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v oblasti zda\u0148ov\u00e1n\u00ed pod\u00edl\u016f na zisku se dot\u00fdkaj\u00ed nejv\u00edce fyzick\u00fdch osob. U pr\u00e1vnick\u00fdch osob doch\u00e1z\u00ed ke zm\u011bn\u00e1m hlavn\u011b v p\u0159\u00edpad\u011b mezin\u00e1rodn\u00edho zdan\u011bn\u00ed od st\u00e1t\u016f, se kter\u00fdmi nejsou uzav\u0159eny smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed (tzv. da\u0148ov\u00e9 r\u00e1je).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i vypl\u00e1cen\u00ed dividend v r\u00e1mci Slovenska se bude tento p\u0159\u00edjem na stran\u011b spole\u010dn\u00edka \u010di jednatele zda\u0148ovat sazbou 7% (nap\u0159. pokud se bude vypl\u00e1cet pod\u00edl na zisku ze s.r.o. spole\u010dn\u00edkovi \u010di jednateli spole\u010dnosti). V\u00fdplata pod\u00edlu na zisku mezi obchodn\u00edmi spole\u010dnostmi v r\u00e1mci Slovensk\u00e9 republiky se nezda\u0148uje. Pokud se budou dividendy vypl\u00e1cet do nesmluvn\u00edch st\u00e1t\u016f, pou\u017eije se vy\u0161\u0161\u00ed sazba zdan\u011bn\u00ed ve v\u00fd\u0161i 35%. Tato vy\u0161\u0161\u00ed sazba bude uplat\u0148ov\u00e1na i na dividendy, kter\u00e9 p\u0159ijme slovensk\u00e1 fyzick\u00e1 \u010di pr\u00e1vnick\u00e1 osoba od spole\u010dnosti s\u00eddl\u00edc\u00ed v da\u0148ov\u00e9m r\u00e1ji.<br>Ke zdan\u011bn\u00ed vyplacen\u00fdch dividend bude doch\u00e1zet i na stran\u011b zam\u011bstnance, kter\u00fd nem\u00e1 \u00fa\u010dast na z\u00e1kladn\u00edm jm\u011bn\u00ed spole\u010dnosti \u010di dru\u017estva. Tyto pod\u00edly na zisku byly do konce roku 2016 od dan\u011b z p\u0159\u00edjmu osvobozeny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zdan\u011bn\u00ed pod\u00edl\u016f na likvida\u010dn\u00edm z\u016fstatku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V p\u0159\u00edpad\u011b, \u017ee ke vstupu spole\u010dnosti do likvidace dojde po 1. 1. 2017, budou se tyto pod\u00edly na likvida\u010dn\u00edm z\u016fstatku nov\u011b zda\u0148ovat sazbou 7%, s t\u00edm, \u017ee se bude jednat o sr\u00e1\u017ekovou da\u0148 (tj. da\u0148 se bude takto pova\u017eovat za vypo\u0159\u00e1danou a ji\u017e se nebude uv\u00e1d\u011bt v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed). Z\u00e1klad dan\u011b, tj. v\u00fd\u0161e pod\u00edlu na likvida\u010dn\u00edm z\u016fstatku, se p\u0159ed zdan\u011bn\u00edm sni\u017euje o po\u010d\u00e1te\u010dn\u00ed vklad podnikatele do spole\u010dnosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Sn\u00ed\u017een\u00ed sazby dan\u011b z p\u0159\u00edjmu PO<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od zda\u0148ovac\u00edho obdob\u00ed, kter\u00e9 za\u010d\u00edn\u00e1 1. 1. 2017 se sni\u017euje sazba dan\u011b pr\u00e1vnick\u00fdch osob ze sou\u010dasn\u00fdch 22% na 21%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zru\u0161en\u00ed da\u0148ov\u00e9 licence<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dnosti, jejich\u017e zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1\u0159n\u00ed rok, budou platit naposledy da\u0148ovou licenci v roce 2017, spole\u010dnosti s hospod\u00e1\u0159sk\u00fdm rokem naposledy v obdob\u00ed, kter\u00e9 kon\u010d\u00ed v pr\u016fb\u011bhu roku 2018. N\u00e1rok na uplatn\u011bn\u00ed kladn\u00e9ho rozd\u00edlu mezi da\u0148ovou licenc\u00ed a da\u0148ovou povinnost\u00ed vypo\u010d\u00edtanou v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed bude mo\u017en\u00e9 si uplatnit je\u0161t\u011b v n\u00e1sleduj\u00edc\u00edch t\u0159ech letech n\u00e1sleduj\u00edc\u00edch po zda\u0148ovac\u00edm obdob\u00ed, za kter\u00e9 byla da\u0148ov\u00e1 licence zaplacen\u00e1. Zapo\u010d\u00edt\u00e1n\u00ed da\u0148ov\u00e9 licence se bude nicm\u00e9n\u011b v t\u011bchto t\u0159ech n\u00e1sleduj\u00edc\u00edch obdob\u00edch vykon\u00e1vat podle stavu \u00fa\u010dinn\u00e9ho dle z\u00e1kona do konce roku 2017, tzn. bude mo\u017en\u00e9 zapo\u010d\u00edtat jen tu \u010d\u00e1st da\u0148ov\u00e9 licence, kter\u00e1 bude p\u0159evy\u0161ovat sumu potenci\u00e1ln\u011b platn\u00e9 da\u0148ov\u00e9 licence dle platn\u00e9ho z\u00e1kona k 31. 12. 2017.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zv\u00fd\u0161en\u00ed sumy pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zvy\u0161uje se suma pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f ze sou\u010dasn\u00fdch 40% na 60% z celkov\u00e9 v\u00fd\u0161e p\u0159\u00edjm\u016f. Ru\u0161\u00ed se z\u00e1rove\u0148 m\u011bs\u00ed\u010dn\u00ed limit, kter\u00fd byl do konce roku 2016 stanoven pevnou sumou ve v\u00fd\u0161i EUR 420. Od 1. 1. 2017 bude platn\u00fd pouze jeden limit pro pau\u0161\u00e1ln\u00ed v\u00fddaje a to do v\u00fd\u0161e EUR 20 000 za jeden kalend\u00e1\u0159n\u00ed rok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Omezen\u00ed n\u00e1klad\u016f\/v\u00fddaj\u016f souvisej\u00edc\u00ed s provozem vyp\u016fj\u010den\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1klady\/v\u00fddaje souvisej\u00edc\u00ed s technick\u00fdm zhodnocen\u00edm, provozem, opravou \u010di \u00fadr\u017ebou movit\u00e9 i nemovit\u00e9 v\u011bci, kterou poplatn\u00edk vyu\u017e\u00edv\u00e1 na z\u00e1klad\u011b smlouvy o z\u00e1p\u016fj\u010dce, se nebudou pova\u017eovat od 1. 1. 2017 za da\u0148ov\u011b uznateln\u00fd n\u00e1klad\/v\u00fddaj a to i v p\u0159\u00edpad\u011b, \u017ee se vztahuj\u00ed k dosahov\u00e1n\u00ed a udr\u017eov\u00e1n\u00ed jeho zdaniteln\u00fdch p\u0159\u00edjm\u016f. Jedinou v\u00fdjimkou budou n\u00e1klady\/v\u00fddaje na energii vynalo\u017een\u00e9 u\u017eivatelem, kter\u00e9 budou souviset s u\u017e\u00edv\u00e1n\u00edm t\u00e9to movitosti \u010di nemovitosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gabriela Kar\u00e1skov\u00e1<\/strong>\u200d<br>Accounting Manager<\/p>","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o dani z p\u0159\u00edjm\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f \u010d. 595\/2003 Z. z. p\u0159in\u00e1\u0161\u00ed s \u00fa\u010dinnost\u00ed od 1. 1. 2017 zm\u011bny v n\u00e1sleduj\u00edc\u00edch oblastech: \u200dZdan\u011bn\u00ed pod\u00edl\u016f na zisku (dividend) Zm\u011bny v oblasti zda\u0148ov\u00e1n\u00ed pod\u00edl\u016f na zisku se dot\u00fdkaj\u00ed nejv\u00edce fyzick\u00fdch osob. U pr\u00e1vnick\u00fdch osob doch\u00e1z\u00ed ke zm\u011bn\u00e1m hlavn\u011b v p\u0159\u00edpad\u011b mezin\u00e1rodn\u00edho zdan\u011bn\u00ed od st\u00e1t\u016f, se [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":881,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017 | 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=\"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1kon o dani z p\u0159\u00edjm\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f \u010d. 595\/2003 Z. z. p\u0159in\u00e1\u0161\u00ed s \u00fa\u010dinnost\u00ed od 1. 1. 2017 zm\u011bny v n\u00e1sleduj\u00edc\u00edch oblastech: \u200dZdan\u011bn\u00ed pod\u00edl\u016f na zisku (dividend) Zm\u011bny v oblasti zda\u0148ov\u00e1n\u00ed pod\u00edl\u016f na zisku se dot\u00fdkaj\u00ed nejv\u00edce fyzick\u00fdch osob. U pr\u00e1vnick\u00fdch osob doch\u00e1z\u00ed ke zm\u011bn\u00e1m hlavn\u011b v p\u0159\u00edpad\u011b mezin\u00e1rodn\u00edho zdan\u011bn\u00ed od st\u00e1t\u016f, se [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-09T19:35:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T18:37:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-155.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 min\u00faty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017\",\"datePublished\":\"2017-01-09T19:35:00+00:00\",\"dateModified\":\"2024-04-23T18:37:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017\"},\"wordCount\":746,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-155.jpeg\",\"articleSection\":[\"Legislativa SK\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017\",\"name\":\"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017 | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-155.jpeg\",\"datePublished\":\"2017-01-09T19:35:00+00:00\",\"dateModified\":\"2024-04-23T18:37:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-155.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-155.jpeg\",\"width\":1080,\"height\":715},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017 | E-Consulting","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017 | E-Consulting","og_description":"Z\u00e1kon o dani z p\u0159\u00edjm\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f \u010d. 595\/2003 Z. z. p\u0159in\u00e1\u0161\u00ed s \u00fa\u010dinnost\u00ed od 1. 1. 2017 zm\u011bny v n\u00e1sleduj\u00edc\u00edch oblastech: \u200dZdan\u011bn\u00ed pod\u00edl\u016f na zisku (dividend) Zm\u011bny v oblasti zda\u0148ov\u00e1n\u00ed pod\u00edl\u016f na zisku se dot\u00fdkaj\u00ed nejv\u00edce fyzick\u00fdch osob. U pr\u00e1vnick\u00fdch osob doch\u00e1z\u00ed ke zm\u011bn\u00e1m hlavn\u011b v p\u0159\u00edpad\u011b mezin\u00e1rodn\u00edho zdan\u011bn\u00ed od st\u00e1t\u016f, se [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017","og_site_name":"E-Consulting","article_published_time":"2017-01-09T19:35:00+00:00","article_modified_time":"2024-04-23T18:37:13+00:00","og_image":[{"width":1080,"height":715,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-155.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017","datePublished":"2017-01-09T19:35:00+00:00","dateModified":"2024-04-23T18:37:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017"},"wordCount":746,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155.jpeg","articleSection":["Legislativa SK"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017","url":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017","name":"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017 | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155.jpeg","datePublished":"2017-01-09T19:35:00+00:00","dateModified":"2024-04-23T18:37:13+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-155.jpeg","width":1080,"height":715},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-novinky-v-ramci-dane-z-prijmu-od-1-1-2017#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Legislativn\u00ed novinky v r\u00e1mci dan\u011b z p\u0159\u00edjmu od 1. 1. 2017"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=880"}],"version-history":[{"count":1,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/880\/revisions"}],"predecessor-version":[{"id":882,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/880\/revisions\/882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/881"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}