Czech Republic: V\u00fdplata pod\u00edlu na zisku fyzick\u00fdm osob\u00e1m, kter\u00e9 nejsou spole\u010dn\u00edky<\/p>\n
P\u0159i v\u00fdplat\u011b pod\u00edl\u016f na zisku doch\u00e1z\u00ed ke dvoj\u00edmu zdan\u011bn\u00ed – nejprve je na stran\u011b spole\u010dnosti zisk zdan\u011bn 19% dan\u00ed z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a n\u00e1sledn\u011b p\u0159i v\u00fdplat\u011b pod\u00edln\u00edkovi (fyzick\u00e9 osob\u011b) dal\u0161\u00edmi 15% z ji\u017e zdan\u011bn\u00e9ho zisku. <\/p>\n
V dob\u011b \u00fa\u010dinnosti obchodn\u00edho z\u00e1kon\u00edku se pod\u00edl na zisku vypl\u00e1cen\u00fd jin\u00e9 osob\u011b ne\u017e spole\u010dn\u00edkovi danil jako ostatn\u00ed p\u0159\u00edjem podle \u00a7 10 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le t\u00e9\u017e jen ZDP). Nejednalo se toti\u017e o pod\u00edl na zisku z majetkov\u00e9ho pod\u00edlu na obchodn\u00ed korporaci, a proto se se nezda\u0148oval sr\u00e1\u017ekovou dan\u00ed. V\u00fd\u0161e uveden\u00e9 neplatilo pro pod\u00edl na zisku spole\u010dn\u00edka v. o. s. \u010di komplement\u00e1\u0159e k. s., kter\u00fd spadal pod p\u0159\u00edjmy z podnik\u00e1n\u00ed. <\/p>\n
Podle sou\u010dasn\u00e9ho zn\u011bn\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f se m\u016f\u017ee p\u0159i v\u00fdplat\u011b pod\u00edlu na zisku jednat o: – pod\u00edl na zisku spole\u010dn\u00edka jako p\u0159\u00edjem z kapit\u00e1lov\u00e9ho majetku dle \u00a7 8 odst. 1 p\u00edsm. a) ZDP, – pod\u00edl na zisku zam\u011bstnance jako p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti podle \u00a7 6 odst. 1 ZDP nebo – pod\u00edl na zisku spole\u010dn\u00edka v. o. s. \u010di komplement\u00e1\u0159e k. s. jako p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti dle \u00a7 7 odst. 1 p\u00edsm. d) ZDP. <\/p>\n
Pod\u00edl na zisku spole\u010dn\u00edka je zdan\u011bn jako p\u0159\u00edjem z kapit\u00e1lov\u00e9ho majetku (spole\u010dn\u00edk vlastn\u00ed pod\u00edl) a uplatn\u00ed se zdan\u011bn\u00ed 15% sr\u00e1\u017ekovou dan\u00ed. <\/p>\n
Jednatel pod\u00edl na spole\u010dnosti nevlastn\u00ed, a proto se na jeho pod\u00edl na zisku hled\u00ed jako na p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti, a to s odvody stejn\u00fdmi jako u zam\u011bstnance. Jeho p\u0159\u00edjem se zahrne do mzdy za p\u0159\u00edslu\u0161n\u00fd m\u011bs\u00edc a krom\u011b dan\u011b z p\u0159\u00edjmu ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e1 je rovn\u011b\u017e 15%, odvede i pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. Na stran\u011b spole\u010dnosti se nav\u00edc jedn\u00e1 o neda\u0148ov\u00fd n\u00e1klad. Tot\u00e9\u017e plat\u00ed pro zam\u011bstnance, nap\u0159. mana\u017eery. Takov\u00e1to forma v\u00fdplaty pod\u00edlu na zisku je tedy za sou\u010dasn\u00fdch da\u0148ov\u00fdch podm\u00ednek velmi nev\u00fdhodn\u00e1. Vhodn\u011bj\u0161\u00ed je proto p\u0159\u00edslu\u0161n\u00e9 zam\u011bstnance motivovat nap\u0159. mimo\u0159\u00e1dnou mzdovou odm\u011bnou (bonusem, pr\u00e9mi\u00ed), jej\u00ed\u017e v\u00fd\u0161e je z\u00e1visl\u00e1 na dosa\u017een\u00e9m zisku. <\/p>\n
Zdroj: Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, z\u00e1kon \u010d. 90\/2012 Sb. o obchodn\u00edch korporac\u00edch<\/p>\n","protected":false},"excerpt":{"rendered":"
Czech Republic: V\u00fdplata pod\u00edlu na zisku fyzick\u00fdm osob\u00e1m, kter\u00e9 nejsou spole\u010dn\u00edky P\u0159i v\u00fdplat\u011b pod\u00edl\u016f na zisku doch\u00e1z\u00ed ke dvoj\u00edmu zdan\u011bn\u00ed – nejprve je na stran\u011b spole\u010dnosti zisk zdan\u011bn 19% dan\u00ed z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a n\u00e1sledn\u011b p\u0159i v\u00fdplat\u011b pod\u00edln\u00edkovi (fyzick\u00e9 osob\u011b) dal\u0161\u00edmi 15% z ji\u017e zdan\u011bn\u00e9ho zisku. V dob\u011b \u00fa\u010dinnosti obchodn\u00edho z\u00e1kon\u00edku se pod\u00edl na […]<\/p>\n","protected":false},"author":1,"featured_media":5466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6827"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6827\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5466"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}