{"id":5961,"date":"2026-07-28T16:27:17","date_gmt":"2026-07-28T13:27:17","guid":{"rendered":"https:\/\/residence-estate.me\/?p=5961"},"modified":"2026-07-28T16:27:20","modified_gmt":"2026-07-28T13:27:20","slug":"montenegro-property-taxes-a-practical-guide-for-buyers","status":"publish","type":"post","link":"https:\/\/residence-estate.me\/cs\/all\/montenegro-property-taxes-a-practical-guide-for-buyers\/","title":{"rendered":"Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e"},"content":{"rendered":"<p>Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e se uplat\u0148uj\u00ed ve \u010dty\u0159ech r\u016fzn\u00fdch f\u00e1z\u00edch: p\u0159i koupi, b\u011bhem vlastnictv\u00ed, p\u0159i z\u00edsk\u00e1v\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu a p\u0159i prodeji. Pochopen\u00ed toho, kter\u00e1 da\u0148 se vztahuje na kterou f\u00e1zi \u2013 a jak se vypo\u010d\u00edt\u00e1vaj\u00ed jej\u00ed \u010d\u00e1stky \u2013 je z\u00e1sadn\u00ed pro sestaven\u00ed p\u0159esn\u00e9ho rozpo\u010dtu p\u0159edt\u00edm, ne\u017e se rozhodnete k n\u00e1kupu.<\/p>\n\n\n\n<p>Dv\u011b nejv\u00fdznamn\u011bj\u0161\u00ed dan\u011b ve f\u00e1zi n\u00e1kupu jsou <strong>da\u0148 z p\u0159evodu nemovitost\u00ed<\/strong>, co\u017e plat\u00ed pro v\u011bt\u0161inu transakc\u00ed s pou\u017eit\u00fdm zbo\u017e\u00edm, a <strong>DPH<\/strong>, kter\u00e1 se vztahuje na prvn\u00ed zdaniteln\u00fd p\u0159evod nov\u011b postaven\u00e9 nemovitosti. Tyto dan\u011b se p\u0159i stejn\u00e9 transakci ne\u00fa\u010dtuj\u00ed soub\u011b\u017en\u011b; p\u0159edstavuj\u00ed alternativn\u00ed re\u017eimy v z\u00e1vislosti na pr\u00e1vn\u00edm charakteru p\u0159evodu a da\u0148ov\u00e9m statusu prod\u00e1vaj\u00edc\u00edho. Ro\u010dn\u00ed n\u00e1klady spojen\u00e9 s vlastnictv\u00edm se stanovuj\u00ed na \u00farovni obce, zat\u00edmco p\u0159\u00edjmy z pron\u00e1jmu a kapit\u00e1lov\u00e9 zisky podl\u00e9haj\u00ed samostatn\u00fdm pravidl\u016fm.<\/p>\n\n\n\n<p>Zahrani\u010dn\u00ed kupuj\u00edc\u00ed nejsou povinni platit \u017e\u00e1dn\u00fd zvl\u00e1\u0161tn\u00ed p\u0159\u00edplatek pouze na z\u00e1klad\u011b sv\u00e9 st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti. Platn\u00e9 dan\u011b jsou pro zahrani\u010dn\u00ed i tuzemsk\u00e9 kupuj\u00edc\u00ed obecn\u011b stejn\u00e9, av\u0161ak celkov\u00fd obraz m\u016f\u017ee ovlivnit struktura transakce, zp\u016fsob dr\u017een\u00ed nemovitosti (osobn\u011b \u010di prost\u0159ednictv\u00edm spole\u010dnosti) a zem\u011b da\u0148ov\u00e9ho domicilu kupuj\u00edc\u00edho. M\u00edstn\u00ed dan\u011b, odhadovan\u00e9 hodnoty a spr\u00e1vn\u00ed postupy se rovn\u011b\u017e li\u0161\u00ed v r\u00e1mci cel\u00e9 zem\u011b, co\u017e znamen\u00e1, \u017ee p\u0159ed podpisem jak\u00e9koli smlouvy je nutn\u00e9 ov\u011b\u0159it konkr\u00e9tn\u00ed \u00fadaje t\u00fdkaj\u00edc\u00ed se dan\u00e9 nemovitosti a lokality.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Dan\u011b<\/th><th>Kdy se to vztahuje<\/th><th>Typick\u00fd z\u00e1klad dan\u011b<\/th><th>Kdo obvykle plat\u00ed<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td>P\u0159i koupi nemovitosti z druh\u00e9 ruky<\/td><td>Tr\u017en\u00ed hodnota v okam\u017eiku p\u0159evodu<\/td><td>Kupuj\u00edc\u00ed<\/td><\/tr><tr><td>DPH<\/td><td>P\u0159i prvn\u00edm zdaniteln\u00e9m p\u0159evodu novostavby<\/td><td>Prodejn\u00ed cena (\u010dasto uvedena)<\/td><td>Hrad\u00ed prod\u00e1vaj\u00edc\u00ed<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Ka\u017ed\u00fd rok vlastnictv\u00ed<\/td><td>Obecn\u011b stanoven\u00e1 hodnota nemovitosti<\/td><td>Majitel<\/td><\/tr><tr><td>Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>Kdy vznik\u00e1 p\u0159\u00edjem z pron\u00e1jmu<\/td><td>\u010cist\u00e9 p\u0159\u00edjmy z pron\u00e1jmu<\/td><td>Vlastn\u00edk\/pronaj\u00edmatel<\/td><\/tr><tr><td>Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/td><td>Prodej se ziskem<\/td><td>Prodejn\u00ed cena minus po\u0159izovac\u00ed n\u00e1klady<\/td><td>Prodejce<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">D\u016fle\u017eit\u00e9 zm\u011bny v oblasti dan\u011b z nemovitost\u00ed v roce 2026<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Pro kupuj\u00edc\u00ed a majitele nemovitost\u00ed jsou v roce 2026 obzvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00e9 dv\u011b legislativn\u00ed zm\u011bny.<\/p>\n\n\n\n<p>Nejprve \u00dastavn\u00ed soud \u010cern\u00e9 Hory zru\u0161il ustanoven\u00ed, kter\u00e1 pova\u017eovala \u201cbudovy ve v\u00fdstavb\u011b\u201d a n\u011bkter\u00e9 \u201cjin\u00e9 stavby\u201d za zdaniteln\u00e9 nemovitosti. Soud rovn\u011b\u017e zru\u0161il zvl\u00e1\u0161tn\u00ed ro\u010dn\u00ed sazbu dan\u011b z nemovitost\u00ed ve v\u00fd\u0161i 0,30% a\u017e 5,00%, kter\u00e1 byla d\u0159\u00edve stanovena pro nezastav\u011bn\u00e9 stavebn\u00ed pozemky. Rozhodnut\u00ed m\u011blo b\u00fdt zve\u0159ejn\u011bno v \u00da\u0159edn\u00edm v\u011bstn\u00edku dne 24. prosince 2025.<\/p>\n\n\n\n<p>V d\u016fsledku toho mohou b\u00fdt star\u0161\u00ed online pr\u016fvodce, kter\u00e9 i nad\u00e1le uv\u00e1d\u011bj\u00ed sazbu 0,30%\u20135,00% pro nezastav\u011bn\u00e9 stavebn\u00ed pozemky jako obecn\u011b platn\u00e9 aktu\u00e1ln\u00ed pravidlo, ji\u017e zastaral\u00e9. Majitel\u00e9 a kupuj\u00edc\u00ed stavebn\u00edch pozemk\u016f by si m\u011bli aktu\u00e1ln\u00ed postup ov\u011b\u0159it u p\u0159\u00edslu\u0161n\u00e9ho obecn\u00edho \u00fa\u0159adu.<\/p>\n\n\n\n<p>Zadruh\u00e9, od 1. dubna 2026 do\u0161lo ke zm\u011bn\u011b pravidel t\u00fdkaj\u00edc\u00edch se DPH. Prodej stavebn\u00edho pozemku, k n\u011bmu\u017e bylo vyd\u00e1no stavebn\u00ed povolen\u00ed, se nyn\u00ed pro \u00fa\u010dely DPH pova\u017euje za zdaniteln\u00e9 pln\u011bn\u00ed. Stavebn\u00ed pozemek bez stavebn\u00edho povolen\u00ed z\u016fst\u00e1v\u00e1 obecn\u011b osvobozen od DPH, a to v z\u00e1vislosti na konkr\u00e9tn\u00edm pr\u00e1vn\u00edm statusu dan\u00e9 transakce.<\/p>\n\n\n\n<p>Tyto zm\u011bny se t\u00fdkaj\u00ed zejm\u00e9na kupuj\u00edc\u00edch, kte\u0159\u00ed nab\u00fdvaj\u00ed pozemky ur\u010den\u00e9 k z\u00e1stavb\u011b, nedokon\u010den\u00e9 projekty nebo pozemky prod\u00e1van\u00e9 spole\u010dn\u011b s nov\u011b postavenou budovou.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Kolik pen\u011bz byste m\u011bli po\u010d\u00edtat nav\u00edc k cen\u011b nemovitosti?<\/h2>\n\n\n\n<p>Kupn\u00ed cena se li\u0161\u00ed od celkov\u00e9 \u010d\u00e1stky pot\u0159ebn\u00e9 k dokon\u010den\u00ed koup\u011b nemovitosti v \u010cern\u00e9 Ho\u0159e. Kupuj\u00edc\u00ed by m\u011bli ve sv\u00e9m rozpo\u010dtu po\u010d\u00edtat tak\u00e9 s p\u0159\u00edslu\u0161nou dan\u00ed v r\u00e1mci kupn\u00ed f\u00e1ze, honor\u00e1\u0159i odborn\u00edk\u016f, n\u00e1klady na registraci, p\u0159eklady, bankovn\u00ed poplatky a p\u0159\u00edpadn\u011b proviz\u00ed realitn\u00ed kancel\u00e1\u0159i.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Typ n\u00e1kupu<\/th><th>Orienta\u010dn\u00ed dodate\u010dn\u00fd rozpo\u010det<\/th><th>Hlavn\u00ed sou\u010d\u00e1sti<\/th><\/tr><\/thead><tbody><tr><td>Nemovitosti z druh\u00e9 ruky<\/td><td>p\u0159ibli\u017en\u011b 5\u201381 TP20T<\/td><td>da\u0148 z p\u0159evodu nemovitosti, not\u00e1\u0159sk\u00e9 poplatky, pr\u00e1vn\u00ed posouzen\u00ed, z\u00e1pis do katastru, p\u0159eklad a bankovn\u00ed poplatky<\/td><\/tr><tr><td>Novostavba v\u010detn\u011b DPH<\/td><td>p\u0159ibli\u017en\u011b 2,5\u201351 TP20T<\/td><td>not\u00e1\u0159sk\u00e9 poplatky, pr\u00e1vn\u00ed posouzen\u00ed, registra\u010dn\u00ed poplatky, p\u0159ekladatelsk\u00e9 a bankovn\u00ed poplatky<\/td><\/tr><tr><td>Transakce typu \u201epremium\u201c nebo pr\u00e1vn\u011b slo\u017eit\u00e1 transakce<\/td><td>vypo\u010d\u00edt\u00e1no individu\u00e1ln\u011b<\/td><td>roz\u0161\u00ed\u0159en\u00e1 hloubkov\u00e1 kontrola, strukturov\u00e1n\u00ed spole\u010dnost\u00ed a dopl\u0148uj\u00edc\u00ed dokumentace<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Tyto procentn\u00ed sazby p\u0159edstavuj\u00ed sp\u00ed\u0161e pl\u00e1novan\u00e9 odhady ne\u017e z\u00e1konem stanoven\u00e9 sazby. Provize agentury by m\u011bla b\u00fdt zahrnuta pouze v p\u0159\u00edpad\u011b, \u017ee je kupuj\u00edc\u00ed smluvn\u011b povinen ji uhradit.<\/p>\n\n\n\n<p>P\u0159i koupi novostavby by si kupuj\u00edc\u00ed m\u011bl vy\u017e\u00e1dat p\u00edsemn\u00e9 potvrzen\u00ed, \u017ee v uveden\u00e9 cen\u011b je zahrnuta DPH. U nemovitost\u00ed z sekund\u00e1rn\u00edho trhu p\u0159edstavuje nejv\u011bt\u0161\u00ed prom\u011bnnou polo\u017eku n\u00e1klad\u016f v r\u00e1mci koup\u011b obvykle progresivn\u00ed da\u0148 z p\u0159evodu nemovitost\u00ed.<\/p>\n\n\n\n<p>Nap\u0159\u00edklad kupuj\u00edc\u00ed, kter\u00fd uva\u017euje o koupi nemovitosti v cen\u011b 250 000 \u20ac, by si mohl p\u0159edb\u011b\u017en\u011b napl\u00e1novat rozpo\u010det takto:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>p\u0159ibli\u017en\u011b o 12 500\u201320 000 \u20ac v\u00edce ne\u017e cena nemovitosti z druh\u00e9 ruky;<\/li>\n\n\n\n<li>p\u0159ibli\u017en\u011b o 6 250\u201312 500 EUR v\u00edce ne\u017e cena nov\u00e9 nemovitosti, v n\u00ed\u017e je ji\u017e zahrnuta DPH.<\/li>\n<\/ul>\n\n\n\n<p>Kone\u010dn\u00e1 \u010d\u00e1stka z\u00e1vis\u00ed na hodnot\u011b nemovitosti, na tom, zda se na transakci vztahuje DPH nebo da\u0148 z p\u0159evodu nemovitost\u00ed, na vlastnick\u00e9 struktu\u0159e, na rozsahu hloubkov\u00e9 prov\u011brky a na slo\u017eitosti dokument\u016f.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159ehled dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e<\/h2>\n\n\n\n<p>Platby souvisej\u00edc\u00ed s nemovitostmi v \u010cern\u00e9 Ho\u0159e lze rozd\u011blit do dvou \u0161irok\u00fdch skupin: dan\u011b stanoven\u00e9 z\u00e1konem pro konkr\u00e9tn\u00ed transakce nebo situace a poplatky \u010di n\u00e1klady spojen\u00e9 s procesem koup\u011b, registrace nebo spr\u00e1vy nemovitosti. Sm\u00edch\u00e1n\u00ed t\u011bchto dvou skupin vede k nadhodnocen\u00ed n\u00e1klad\u016f, zmatk\u016fm a opomenut\u00ed n\u011bkter\u00fdch krok\u016f p\u0159i pl\u00e1nov\u00e1n\u00ed.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Dan\u011b<\/th><th>Kdy se to vztahuje<\/th><th>Frekvence<\/th><th>Zdaniteln\u00fd z\u00e1klad<\/th><\/tr><\/thead><tbody><tr><td><strong>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/strong><\/td><td>P\u0159i n\u00e1kupu nemovitost\u00ed spl\u0148uj\u00edc\u00edch podm\u00ednky<\/td><td>Jednor\u00e1zov\u011b, p\u0159i po\u0159\u00edzen\u00ed<\/td><td>Da\u0148ov\u00e1 hodnota nebo transak\u010dn\u00ed hodnota nemovitosti<\/td><\/tr><tr><td><strong>DPH<\/strong><\/td><td>P\u0159i prvn\u00edm zdaniteln\u00e9m p\u0159evodu nov\u011b postaven\u00e9 nemovitosti<\/td><td>Jednor\u00e1zov\u011b, p\u0159i prvn\u00edm prodeji<\/td><td>Zdaniteln\u00e1 prodejn\u00ed cena nov\u00e9 nemovitosti<\/td><\/tr><tr><td><strong>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/strong><\/td><td>Po dobu vlastnictv\u00ed nemovitosti<\/td><td>Ka\u017edoro\u010dn\u011b se opakuj\u00edc\u00ed<\/td><td>Stanovena zdaniteln\u00e1 hodnota nemovitosti<\/td><\/tr><tr><td><strong>Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/strong><\/td><td>V p\u0159\u00edpad\u011b, \u017ee je nemovitost pronajata<\/td><td>B\u011bhem doby pron\u00e1jmu<\/td><td>P\u0159\u00edjmy z pron\u00e1jmu, kter\u00e9 obdr\u017eel vlastn\u00edk<\/td><\/tr><tr><td><strong>Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/strong><\/td><td>Pokud je nemovitost prod\u00e1na se ziskem<\/td><td>V okam\u017eiku prodeje<\/td><td>Zdaniteln\u00fd zisk z prodeje<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Ka\u017ed\u00e1 da\u0148 m\u00e1 svou vlastn\u00ed sazbu, zp\u016fsob v\u00fdpo\u010dtu, osvobozen\u00ed od dan\u011b a lh\u016ftu pro zaplacen\u00ed.<\/em><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Da\u0148ov\u00e9 n\u00e1klady spojen\u00e9 s nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e z\u00e1vis\u00ed m\u00e9n\u011b na st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti kupuj\u00edc\u00edho ne\u017e na tom, zda se jedn\u00e1 o novostavbu, nemovitost z druh\u00e9 ruky, nemovitost ur\u010denou k pron\u00e1jmu nebo o budouc\u00ed prodej.<\/p>\n<\/blockquote>\n\n\n\n<p>\u010cast\u00fdm zdrojem nejasnost\u00ed je p\u0159edpoklad, \u017ee na v\u0161echny n\u00e1kupy nemovitost\u00ed se vztahuje pau\u0161\u00e1ln\u00ed sazba. To v\u0161ak nen\u00ed pravda. Da\u0148 z p\u0159evodu nemovitost\u00ed se \u0159\u00edd\u00ed <strong>progresivn\u00ed struktura da\u0148ov\u00fdch p\u00e1sem<\/strong>, co\u017e znamen\u00e1, \u017ee efektivn\u00ed sazba roste s hodnotou nemovitosti, av\u0161ak vy\u0161\u0161\u00ed sazby se vztahuj\u00ed pouze na tu \u010d\u00e1st hodnoty, kter\u00e1 p\u0159esahuje jednotliv\u00e9 prahov\u00e9 hodnoty \u2013 nikoli na celou cenu. Stejn\u011b tak nelze ro\u010dn\u00ed da\u0148 z nemovitosti odhadnout pouze na z\u00e1klad\u011b kupn\u00ed ceny, proto\u017ee obce vych\u00e1zej\u00ed ze sv\u00fdch vlastn\u00edch odhadn\u00edch hodnot a uplat\u0148uj\u00ed koeficienty, kter\u00e9 se li\u0161\u00ed podle lokality, typu nemovitosti a jej\u00edho vyu\u017eit\u00ed.<\/p>\n\n\n\n<p>Nap\u0159\u00edklad nemovitost z druhotn\u00e9ho trhu v hodnot\u011b 250 000 \u20ac nen\u00ed zdan\u011bna sazbou 5% z cel\u00e9 hodnoty. Prvn\u00edch 150 000 \u20ac se zdan\u00ed sazbou 3%, co\u017e \u010din\u00ed 4 500 \u20ac, zat\u00edmco zb\u00fdvaj\u00edc\u00edch 100 000 \u20ac se zdan\u00ed sazbou 5%, co\u017e \u010din\u00ed 5 000 \u20ac. Celkov\u00e1 da\u0148 z p\u0159evodu nemovitosti tedy \u010din\u00ed 9 500 \u20ac, co\u017e odpov\u00edd\u00e1 efektivn\u00ed sazb\u011b 3,8% z hodnoty nemovitosti.<\/p>\n\n\n\n<p>Ro\u010dn\u00ed da\u0148 z nemovitosti se po\u010d\u00edt\u00e1 jinak. Nap\u0159\u00edklad bytu zakoupen\u00e9mu za 250 000 \u20ac m\u016f\u017ee b\u00fdt p\u0159i\u0159azena obecn\u00ed odhadn\u00ed hodnota 200 000 \u20ac. Pokud je platn\u00e1 m\u00edstn\u00ed sazba 0,50%, ro\u010dn\u00ed da\u0148 by \u010dinila 1 000 \u20ac. Jin\u00fd byt zakoupen\u00fd za stejn\u00fdch 250 000 \u20ac by mohl m\u00edt jinou v\u00fd\u0161i ro\u010dn\u00ed dan\u011b v z\u00e1vislosti na obci, lokalit\u011b, typu nemovitosti nebo zam\u00fd\u0161len\u00e9m vyu\u017eit\u00ed.<\/p>\n\n\n\n<p>Tyto \u00fadaje jsou pouze orienta\u010dn\u00ed. Skute\u010dn\u00fd z\u00e1klad dan\u011b z p\u0159evodu a ro\u010dn\u00ed v\u00fd\u0161e dan\u011b z nemovitosti je t\u0159eba ov\u011b\u0159it u konkr\u00e9tn\u00ed nemovitosti.<\/p>\n\n\n\n<p>\u010cern\u00e1 Hora obecn\u011b neukl\u00e1d\u00e1 samostatn\u00fd p\u0159\u00edplatek k dani z nabyt\u00ed nemovitosti pouze z toho d\u016fvodu, \u017ee kupuj\u00edc\u00ed je cizinec. Da\u0148ov\u00e9 zach\u00e1zen\u00ed z\u00e1vis\u00ed na povaze p\u0159evodu, da\u0148ov\u00e9m postaven\u00ed prod\u00e1vaj\u00edc\u00edho z hlediska DPH a typu nab\u00fdvan\u00e9 nemovitosti, nikoli na st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti kupuj\u00edc\u00edho. Nicm\u00e9n\u011b da\u0148ov\u00e9 povinnosti kupuj\u00edc\u00edho v zemi jeho bydli\u0161t\u011b mohou b\u00fdt i tak relevantn\u00ed, zejm\u00e9na pokud jde o p\u0159\u00edjmy z pron\u00e1jmu nebo zisky z prodeje, a tato pravidla se li\u0161\u00ed od \u010dernohorsk\u00e9ho pr\u00e1va.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z p\u0159evodu nemovitosti p\u0159i dal\u0161\u00edm prodeji<\/h2>\n\n\n\n<p>Da\u0148 z p\u0159evodu nemovitost\u00ed se vyb\u00edr\u00e1 v p\u0159\u00edpad\u011b, \u017ee v r\u00e1mci zdaniteln\u00e9 transakce doch\u00e1z\u00ed ke zm\u011bn\u011b vlastn\u00edka st\u00e1vaj\u00edc\u00ed nemovitosti. Vztahuje se na v\u011bt\u0161inu n\u00e1kup\u016f na sekund\u00e1rn\u00edm trhu \u2013 byty, domy, pozemky a komer\u010dn\u00ed nemovitosti \u2013, pokud dan\u00e1 transakce ji\u017e nepodl\u00e9h\u00e1 DPH jako prodej od prvn\u00edho developera. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/c23eb02e-7500-400d-ab5e-d9c8baa850a2_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e: Praktick\u00fd pr\u016fvodce pro kupuj\u00edc\u00ed\" class=\"wp-image-5964\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/c23eb02e-7500-400d-ab5e-d9c8baa850a2_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/c23eb02e-7500-400d-ab5e-d9c8baa850a2_rezultat-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/c23eb02e-7500-400d-ab5e-d9c8baa850a2_rezultat-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/c23eb02e-7500-400d-ab5e-d9c8baa850a2_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Z\u00e1klad dan\u011b<\/strong> jedn\u00e1 se o tr\u017en\u00ed hodnotu nemovitosti v dob\u011b p\u0159evodu, stanovenou pro da\u0148ov\u00e9 \u00fa\u010dely. Ta se ne v\u017edy shoduje s cenou uvedenou ve smlouv\u011b. P\u0159\u00edslu\u0161n\u00fd da\u0148ov\u00fd \u00fa\u0159ad si vyhrazuje pr\u00e1vo p\u0159ehodnotit deklarovanou hodnotu, pokud se jev\u00ed jako podstatn\u011b ni\u017e\u0161\u00ed ne\u017e b\u011b\u017en\u00e1 tr\u017en\u00ed cena srovnateln\u00fdch nemovitost\u00ed v dan\u00e9 oblasti. Kupuj\u00edc\u00ed by si m\u011bli uv\u011bdomit, \u017ee podhodnocen\u00ed transakce ve smlouv\u011b nezaru\u010duje ni\u017e\u0161\u00ed da\u0148ovou povinnost.<\/p>\n\n\n\n<p>Da\u0148 obvykle hrad\u00ed kupuj\u00edc\u00ed a podle \u010dernohorsk\u00e9ho pr\u00e1va se na zahrani\u010dn\u00ed i tuzemsk\u00e9 fyzick\u00e9 a pr\u00e1vnick\u00e9 osoby vztahuje stejn\u00e1 sazebn\u00ed struktura. Podle <a href=\"https:\/\/www.gov.me\/en\/documents\/bb71f5de-1ab4-49a5-8cd3-edc736c6076e\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o dani z p\u0159evodu nemovitost\u00ed<\/a>, progresivn\u00ed da\u0148ov\u00e9 p\u00e1sma jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>A\u017e 150 000 \u20ac<\/strong>: 3% hodnoty nemovitosti<\/li>\n\n\n\n<li><strong>Od 150 000 \u20ac do 500 000 \u20ac<\/strong>: 4 500 EUR plus 5% z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed 150 000 EUR<\/li>\n\n\n\n<li><strong>Nad 500 000 \u20ac<\/strong>: 22 000 EUR plus 61 TP20T z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed 500 000 EUR<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Osvobozen\u00ed od dan\u011b z p\u0159evodu nemovitost\u00ed<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Progresivn\u00ed sazby se neuplat\u0148uj\u00ed v p\u0159\u00edpadech, kdy lze uplatnit konkr\u00e9tn\u00ed z\u00e1konnou v\u00fdjimku. Mezi p\u0159\u00edslu\u0161n\u00e9 v\u00fdjimky mohou pat\u0159it:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>plnolet\u00fd ob\u010dan \u010cern\u00e9 Hory s bydli\u0161t\u011bm v \u010cern\u00e9 Ho\u0159e, kter\u00fd si poprv\u00e9 po\u0159izuje obytn\u00fd d\u016fm nebo byt za \u00fa\u010delem uspokojen\u00ed sv\u00fdch bytov\u00fdch pot\u0159eb, za p\u0159edpokladu, \u017ee jsou spln\u011bny z\u00e1konn\u00e9 podm\u00ednky vlastnictv\u00ed; osvobozen\u00ed od dan\u011b je omezeno na 20 metr\u016f \u010dtvere\u010dn\u00edch na ka\u017ed\u00e9ho \u010dlena dom\u00e1cnosti;<\/li>\n\n\n\n<li>nemovitost vnesen\u00e1 do spole\u010dnosti jako po\u010d\u00e1te\u010dn\u00ed vklad nebo jako sou\u010d\u00e1st nav\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu;<\/li>\n\n\n\n<li>nemovitosti z\u00edskan\u00e9 v r\u00e1mci zp\u016fsobil\u00e9 f\u00faze, akvizice nebo rozd\u011blen\u00ed spole\u010dnost\u00ed;<\/li>\n\n\n\n<li>majetek z\u00edskan\u00fd na z\u00e1klad\u011b restituce, v r\u00e1mci postup\u016f t\u00fdkaj\u00edc\u00edch se opr\u00e1vn\u011bn\u00e9ho vyvlastn\u011bn\u00ed nebo ur\u010dit\u00fdch ujedn\u00e1n\u00ed ve ve\u0159ejn\u00e9m z\u00e1jmu;<\/li>\n\n\n\n<li>dal\u0161\u00ed transakce, na kter\u00e9 se v\u00fdslovn\u011b vztahuje v\u00fdjimka stanoven\u00e1 z\u00e1konem nebo p\u0159\u00edslu\u0161nou mezin\u00e1rodn\u00ed dohodou.<\/li>\n<\/ul>\n\n\n\n<p>Osvobozen\u00ed od dan\u011b z prvn\u00edho bydlen\u00ed nen\u00ed obecn\u00e9 osvobozen\u00ed pro zahrani\u010dn\u00ed kupuj\u00edc\u00ed. Vztahuje se pouze na dosp\u011bl\u00e9 ob\u010dany \u010cern\u00e9 Hory s trval\u00fdm pobytem v \u010cern\u00e9 Ho\u0159e, kte\u0159\u00ed spl\u0148uj\u00ed z\u00e1konn\u00e9 podm\u00ednky, v\u010detn\u011b po\u017eadavku, \u017ee dosud nevlastn\u00ed obytnou budovu ani byt v \u010cern\u00e9 Ho\u0159e.<\/p>\n\n\n\n<p>P\u0159ed podpisem je t\u0159eba si ov\u011b\u0159it, zda lze uplatnit v\u00fdjimku, proto\u017ee jej\u00ed platnost z\u00e1vis\u00ed na pr\u00e1vn\u00edm z\u00e1kladu p\u0159evodu, postaven\u00ed nabyvatele a p\u0159edlo\u017een\u00fdch dokladech.<\/p>\n<\/blockquote>\n\n\n\n<p>N\u00ed\u017ee uveden\u00e1 tabulka zn\u00e1zor\u0148uje, jak se tyto da\u0148ov\u00e9 p\u00e1sma prom\u00edtaj\u00ed do skute\u010dn\u00e9 da\u0148ov\u00e9 povinnosti v z\u00e1vislosti na r\u016fzn\u00fdch kupn\u00edch cen\u00e1ch.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Hodnota nemovitosti<\/th><th>V\u00fdpo\u010det<\/th><th>Odhadovan\u00e1 da\u0148 z p\u0159evodu<\/th><th>Efektivn\u00ed sazba<\/th><\/tr><\/thead><tbody><tr><td>\u20ac100,000<\/td><td>100 000 \u20ac \u00d7 3%<\/td><td>\u20ac3,000<\/td><td>3.00%<\/td><\/tr><tr><td>\u20ac250,000<\/td><td>4 500 \u20ac + (100 000 \u20ac \u00d7 5%)<\/td><td>\u20ac9,500<\/td><td>3.80%<\/td><\/tr><tr><td>\u20ac500,000<\/td><td>4 500 \u20ac + (350 000 \u20ac \u00d7 5%)<\/td><td>\u20ac22,000<\/td><td>4.40%<\/td><\/tr><tr><td>\u20ac750,000<\/td><td>22 000 \u20ac + (250 000 \u20ac \u00d7 6%)<\/td><td>\u20ac37,000<\/td><td>4.93%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>S rostouc\u00ed po\u0159izovac\u00ed cenou se zvy\u0161uje i efektivn\u00ed da\u0148ov\u00e1 sazba, proto\u017ee vy\u0161\u0161\u00ed mezn\u00ed sazbou se zda\u0148uje pouze \u010d\u00e1stka p\u0159esahuj\u00edc\u00ed jednotliv\u00e9 prahov\u00e9 hodnoty.<\/p>\n<\/blockquote>\n\n\n\n<p>Rozd\u00edl mezi <strong>mezn\u00ed sazba<\/strong> a <strong>efektivn\u00ed sazba<\/strong> pro \u00fa\u010dely pl\u00e1nov\u00e1n\u00ed. Mezn\u00ed sazba je sazba, kter\u00e1 se vztahuje na posledn\u00ed euro hodnoty v r\u00e1mci dan\u00e9ho da\u0148ov\u00e9ho p\u00e1sma. Efektivn\u00ed sazba je celkov\u00e1 da\u0148 vyd\u011blen\u00e1 celkovou cenou a je v\u017edy ni\u017e\u0161\u00ed ne\u017e nejvy\u0161\u0161\u00ed mezn\u00ed sazba, proto\u017ee p\u0159edchoz\u00ed \u010d\u00e1sti hodnoty byly zdan\u011bny ni\u017e\u0161\u00edmi sazbami.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Nemovitost z druhotn\u00e9ho trhu v hodnot\u011b 750 000 \u20ac se podle sazby 6% nezda\u0148uje z cel\u00e9 ceny. Vy\u0161\u0161\u00ed sazba se vztahuje pouze na \u010d\u00e1stku p\u0159esahuj\u00edc\u00ed p\u0159\u00edslu\u0161nou hranici.<\/p>\n<\/blockquote>\n\n\n\n<p>U nemovitosti v hodnot\u011b p\u0159esn\u011b 500 000 \u20ac \u010din\u00ed da\u0148 22 000 \u20ac \u2014 co\u017e odpov\u00edd\u00e1 efektivn\u00ed sazb\u011b 4,40%. U nemovitosti v hodnot\u011b 750 000 \u20ac se na \u010d\u00e1stku 250 000 \u20ac p\u0159esahuj\u00edc\u00ed hranici nejvy\u0161\u0161\u00edho da\u0148ov\u00e9ho p\u00e1sma vztahuje sazba 6%, co\u017e p\u0159edstavuje p\u0159\u00edplatek 15 000 \u20ac, tak\u017ee celkov\u00e1 da\u0148 \u010din\u00ed 37 000 \u20ac, co\u017e odpov\u00edd\u00e1 efektivn\u00ed sazb\u011b t\u011bsn\u011b pod 5%.<\/p>\n\n\n\n<p>Kupuj\u00edc\u00ed je povinen podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159evodu nemovitost\u00ed a uhradit z n\u011bj vypl\u00fdvaj\u00edc\u00ed da\u0148ovou povinnost. Obecn\u011b plat\u00ed, \u017ee da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a platba mus\u00ed b\u00fdt provedeny do 15 dn\u016f ode dne uzav\u0159en\u00ed kupn\u00ed smlouvy.<\/p>\n\n\n\n<p>\u017d\u00e1dost se pod\u00e1v\u00e1 u p\u0159\u00edslu\u0161n\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu v m\u00edst\u011b, kde se nemovitost nach\u00e1z\u00ed. \u010cernohorsk\u00fd pr\u00e1vn\u00edk, da\u0148ov\u00fd poradce nebo jin\u00fd \u0159\u00e1dn\u011b zmocn\u011bn\u00fd z\u00e1stupce m\u016f\u017ee obvykle vy\u0159\u00eddit tento \u00fakon za kupuj\u00edc\u00edho na z\u00e1klad\u011b platn\u00e9 pln\u00e9 moci.<\/p>\n\n\n\n<p>Smluvn\u00ed cena nen\u00ed automaticky uzn\u00e1na jako z\u00e1klad dan\u011b. Pokud da\u0148ov\u00fd \u00fa\u0159ad usoud\u00ed, \u017ee deklarovan\u00e1 cena je ni\u017e\u0161\u00ed ne\u017e tr\u017en\u00ed hodnota nemovitosti, m\u016f\u017ee na z\u00e1klad\u011b tr\u017en\u00edch \u00fadaj\u016f a vlastn\u00edho postupu ocen\u011bn\u00ed stanovit jin\u00fd z\u00e1klad dan\u011b.<\/p>\n\n\n\n<p>Pozdn\u00ed pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed nebo opo\u017ed\u011bn\u00e1 platba mohou v\u00e9st k \u00farok\u016fm z prodlen\u00ed, pokut\u00e1m nebo donucovac\u00edm opat\u0159en\u00edm podle platn\u00fdch p\u0159edpis\u016f o da\u0148ov\u00e9m \u0159\u00edzen\u00ed. Kupuj\u00edc\u00ed by proto m\u011bli sjednat, kdo ponese odpov\u011bdnost za pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed, je\u0161t\u011b p\u0159ed podpisem not\u00e1\u0159sky ov\u011b\u0159en\u00e9 smlouvy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159evodu a pro jej\u00ed zaplacen\u00ed<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Dokumenty obvykle po\u017eadovan\u00e9 pro \u00fa\u010dely dan\u011b z p\u0159evodu nemovitost\u00ed<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Dokument<\/th><th>Pro\u010d to m\u016f\u017ee b\u00fdt nutn\u00e9<\/th><\/tr><\/thead><tbody><tr><td>Not\u00e1\u0159sky ov\u011b\u0159en\u00e1 kupn\u00ed smlouva<\/td><td>Potvrzuje transakci, smluvn\u00ed strany a smluvn\u00ed hodnotu<\/td><\/tr><tr><td>Doklad toto\u017enosti kupuj\u00edc\u00edho<\/td><td>Identifikuje da\u0148ov\u00e9ho poplatn\u00edka<\/td><\/tr><tr><td>\u00dadaje z katastru nemovitost\u00ed<\/td><td>Ur\u010duje zdaniteln\u00fd majetek<\/td><\/tr><tr><td>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k p\u0159evodu majetku<\/td><td>Prohla\u0161uje nabyt\u00ed a zdanitelnou ud\u00e1lost<\/td><\/tr><tr><td>Pln\u00e1 moc<\/td><td>Vy\u017eaduje se v p\u0159\u00edpad\u011b, \u017ee \u0159\u00edzen\u00ed vede z\u00e1stupce<\/td><\/tr><tr><td>Podkladov\u00e9 dokumenty k ocen\u011bn\u00ed<\/td><td>M\u016f\u017ee b\u00fdt relevantn\u00ed v p\u0159\u00edpad\u011b, \u017ee dojde k p\u0159ezkoum\u00e1n\u00ed deklarovan\u00e9 hodnoty<\/td><\/tr><tr><td>Doklad o platb\u011b<\/td><td>Potvrzuje vyrovn\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1vazku<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>P\u0159esn\u00fd seznam po\u017eadovan\u00fdch dokument\u016f je t\u0159eba ov\u011b\u0159it u p\u0159\u00edslu\u0161n\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu v obci, kde se nemovitost nach\u00e1z\u00ed. V z\u00e1vislosti na kupuj\u00edc\u00edm a struktu\u0159e transakce mohou b\u00fdt vy\u017eadov\u00e1ny dal\u0161\u00ed firemn\u00ed dokumenty, p\u0159eklady, apostily nebo doklady t\u00fdkaj\u00edc\u00ed se nabyt\u00ed nemovitosti.<\/p>\n\n\n\n<p>Obvykl\u00fd postup je n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kupn\u00ed smlouva je podeps\u00e1na a not\u00e1\u0159sky ov\u011b\u0159ena.<\/li>\n\n\n\n<li>Vznik\u00e1 povinnost nahl\u00e1sit tuto transakci.<\/li>\n\n\n\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vyhotov\u00ed a pod\u00e1 kupuj\u00edc\u00ed nebo j\u00edm pov\u011b\u0159en\u00fd z\u00e1stupce.<\/li>\n\n\n\n<li>Z\u00e1klad dan\u011b se stanov\u00ed na z\u00e1klad\u011b tr\u017en\u00ed hodnoty nemovitosti.<\/li>\n\n\n\n<li>Vznikl\u00fd z\u00e1vazek je uhrazen ve stanoven\u00e9 lh\u016ft\u011b.<\/li>\n\n\n\n<li>Kupuj\u00edc\u00ed si ponech\u00e1 vr\u00e1cenou \u010d\u00e1stku, da\u0148ov\u00e9 rozhodnut\u00ed nebo vym\u011b\u0159en\u00ed dan\u011b a doklad o platb\u011b.<\/li>\n<\/ol>\n\n\n\n<p>Obecn\u00e1 lh\u016fta pro pod\u00e1n\u00ed a \u00fahradu \u010din\u00ed 15 dn\u016f ode dne uzav\u0159en\u00ed kupn\u00ed smlouvy. V p\u0159\u00edpad\u011b, \u017ee k p\u0159evodu vlastnictv\u00ed doch\u00e1z\u00ed na z\u00e1klad\u011b soudn\u00edho rozhodnut\u00ed, d\u011bdick\u00e9ho \u0159\u00edzen\u00ed, restrukturalizace spole\u010dnosti nebo jin\u00e9ho pr\u00e1vn\u00edho mechanismu, m\u016f\u017ee se ud\u00e1lost, od n\u00ed\u017e lh\u016fta b\u011b\u017e\u00ed, li\u0161it a je t\u0159eba ji pro danou transakci ov\u011b\u0159it.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad: Celkov\u00fd rozpo\u010det na po\u0159\u00edzen\u00ed bytu z druh\u00e9 ruky v hodnot\u011b 250 000 \u20ac<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1kladov\u00e1 polo\u017eka<\/th><th>Orienta\u010dn\u00ed \u010d\u00e1stka<\/th><\/tr><\/thead><tbody><tr><td>N\u00e1kupn\u00ed cena<\/td><td>\u20ac250,000<\/td><\/tr><tr><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td>\u20ac9,500<\/td><\/tr><tr><td>Not\u00e1\u0159sk\u00fd poplatek<\/td><td>Z\u00edskejte cenovou nab\u00eddku pro konkr\u00e9tn\u00ed transakci<\/td><\/tr><tr><td>Nez\u00e1visl\u00e9 pr\u00e1vn\u00ed posouzen\u00ed<\/td><td>Dohodn\u011bte se p\u0159edem na rozsahu slu\u017eeb a cen\u011b<\/td><\/tr><tr><td>Certifikovan\u00fd tlumo\u010dn\u00edk<\/td><td>Je-li to nutn\u00e9 pro not\u00e1\u0159sk\u00e9 ov\u011b\u0159en\u00ed<\/td><\/tr><tr><td>Katastr\u00e1ln\u00ed a spr\u00e1vn\u00ed poplatky<\/td><td>Podle platn\u00fdch sazeb<\/td><\/tr><tr><td>Poplatky za bankovn\u00ed a mezin\u00e1rodn\u00ed p\u0159evody<\/td><td>Specifick\u00e9 pro danou banku<\/td><\/tr><tr><td>Agenturn\u00ed provize<\/td><td>Pouze v p\u0159\u00edpad\u011b, \u017ee je to smluvn\u011b stanoveno jako povinnost kupuj\u00edc\u00edho<\/td><\/tr><tr><td>Celkov\u00e1 pot\u0159eba hotovosti<\/td><td>Kupn\u00ed cena v\u010detn\u011b v\u0161ech ov\u011b\u0159en\u00fdch dan\u00ed a transak\u010dn\u00edch n\u00e1klad\u016f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>V tomto p\u0159\u00edkladu p\u0159edstavuje da\u0148 z p\u0159evodu ve v\u00fd\u0161i 9 500 \u20ac pouze jednu \u010d\u00e1st rozpo\u010dtu na po\u0159\u00edzen\u00ed nemovitosti. Kupuj\u00edc\u00ed by si m\u011bl p\u0159ed podpisem smlouvy vy\u017e\u00e1dat samostatn\u00e9 p\u00edsemn\u00e9 cenov\u00e9 nab\u00eddky na not\u00e1\u0159sk\u00e9 poplatky, nez\u00e1vislou pr\u00e1vn\u00ed prov\u011brku, tlumo\u010dnick\u00e9 slu\u017eby, n\u00e1klady na z\u00e1pis do katastru nemovitost\u00ed a mezin\u00e1rodn\u00ed platby.<\/p>\n\n\n\n<p>Na z\u00e1klad\u011b v\u00fd\u0161e popsan\u00e9ho orienta\u010dn\u00edho rozmez\u00ed by si kupuj\u00edc\u00ed mohl zpo\u010d\u00e1tku vyhradit \u010d\u00e1stku p\u0159ibli\u017en\u011b o 12 500\u201320 000 EUR vy\u0161\u0161\u00ed ne\u017e je kupn\u00ed cena. Nejedn\u00e1 se o ofici\u00e1ln\u00ed sazbu ani o zaru\u010denou kone\u010dnou \u010d\u00e1stku.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">DPH u novostaveb<\/h2>\n\n\n\n<p>DPH se obecn\u011b vztahuje na <strong>prvn\u00ed zdaniteln\u00fd p\u0159evod pr\u00e1va nakl\u00e1dat s nov\u011b postavenou nemovitost\u00ed<\/strong>. Jedn\u00e1 se o alternativu k dani z p\u0159evodu nemovitost\u00ed \u2013 tyto dv\u011b dan\u011b se p\u0159i stejn\u00e9 transakci nevyb\u00edraj\u00ed sou\u010dasn\u011b, ale p\u0159edstavuj\u00ed odli\u0161n\u00e9 re\u017eimy v z\u00e1vislosti na povaze a statusu dod\u00e1vky. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/f73320e5-50e3-462f-882c-0b3793bd3fcb_rezultat-1-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e: Praktick\u00fd pr\u016fvodce pro kupuj\u00edc\u00ed\" class=\"wp-image-5965\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/f73320e5-50e3-462f-882c-0b3793bd3fcb_rezultat-1-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/f73320e5-50e3-462f-882c-0b3793bd3fcb_rezultat-1-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/f73320e5-50e3-462f-882c-0b3793bd3fcb_rezultat-1-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/f73320e5-50e3-462f-882c-0b3793bd3fcb_rezultat-1.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Standardn\u00ed sazba DPH v \u010cern\u00e9 Ho\u0159e \u010din\u00ed <strong>21%<\/strong>. P\u0159esn\u00e9 zach\u00e1zen\u00ed s DPH u transakce t\u00fdkaj\u00edc\u00ed se novostavby \u2013 v\u010detn\u011b toho, kter\u00e9 slo\u017eky ceny podl\u00e9haj\u00ed DPH a jakou sazbou \u2013 by m\u011blo b\u00fdt p\u0159ed podpisem smlouvy ov\u011b\u0159eno na z\u00e1klad\u011b smlouvy s developerem, faktury a platn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f. Jeliko\u017e DPH je da\u0148, kterou \u00fa\u010dtuje prod\u00e1vaj\u00edc\u00ed, je \u010dasto zahrnuta ji\u017e v inzerovan\u00e9 cen\u011b, a nikoli p\u0159ipo\u010d\u00edt\u00e1na k n\u00ed. <strong>Kupuj\u00edc\u00ed by si m\u011bli v\u017edy vy\u017e\u00e1dat p\u00edsemn\u00e9 potvrzen\u00ed, zda je uveden\u00e1 cena v\u010detn\u011b DPH<\/strong>, a pokud tomu tak nen\u00ed, m\u016f\u017ee b\u00fdt tento rozd\u00edl zna\u010dn\u00fd.<\/p>\n\n\n\n<p>Podm\u00ednky pro uplatn\u011bn\u00ed DPH se vztahuj\u00ed k pr\u00e1vn\u00edmu charakteru p\u0159evodu, nikoli pouze ke st\u00e1\u0159\u00ed budovy nebo k obchodn\u00ed identit\u011b prod\u00e1vaj\u00edc\u00edho. Nemovitost v ned\u00e1vno dokon\u010den\u00e9m developersk\u00e9m projektu se automaticky nekvalifikuje pro \u00fa\u010dely DPH \u2013 rozhoduj\u00edc\u00ed je, zda transakce p\u0159edstavuje prvn\u00ed zdaniteln\u00fd p\u0159evod nov\u011b postaven\u00e9 nemovitosti podle platn\u00fdch pravidel. N\u00e1sledn\u00e9 p\u0159evody t\u00e9\u017ee nemovitosti obecn\u011b nespadaj\u00ed pod re\u017eim DPH pro prvn\u00ed p\u0159evod a mohou m\u00edsto toho podl\u00e9hat dani z p\u0159evodu nemovitost\u00ed.<\/p>\n\n\n\n<p>Od 1. dubna 2026 podl\u00e9h\u00e1 prodej stavebn\u00edho pozemku, na kter\u00fd bylo vyd\u00e1no stavebn\u00ed povolen\u00ed, dani z p\u0159idan\u00e9 hodnoty, a to bez ohledu na to, zda je pozemek prod\u00e1v\u00e1n samostatn\u011b nebo spole\u010dn\u011b s nov\u011b postavenou budovou. Stavebn\u00ed pozemek bez stavebn\u00edho povolen\u00ed z\u016fst\u00e1v\u00e1 obecn\u011b osvobozen od dan\u011b z p\u0159idan\u00e9 hodnoty.<\/p>\n\n\n\n<p>Z\u00e1lohy p\u0159ijat\u00e9 p\u0159ed 1. dubnem 2026 se nov\u00fdm postupem ne\u0159\u00edd\u00ed a tyto zm\u011bny nevy\u017eaduj\u00ed \u00fapravu DPH u t\u011bchto z\u00e1loh na p\u0159\u00edslu\u0161n\u00e9 kone\u010dn\u00e9 faktu\u0159e.<\/p>\n\n\n\n<p>Kupuj\u00edc\u00ed by proto m\u011bli ov\u011b\u0159it, zda existuje platn\u00e9 stavebn\u00ed povolen\u00ed, jak jsou pozemek a stavebn\u00ed prvky pops\u00e1ny ve smlouv\u011b a na faktu\u0159e a zda uveden\u00e1 cena zahrnuje p\u0159\u00edslu\u0161nou DPH.<\/p>\n\n\n\n<p>Jakmile dojde k prvn\u00edmu p\u0159evodu nemovitosti a ta je pozd\u011bji znovu prod\u00e1na na sekund\u00e1rn\u00edm trhu, bude se na tuto n\u00e1slednou transakci obecn\u011b vztahovat re\u017eim dan\u011b z p\u0159evodu nemovitost\u00ed, nikoli DPH. Kupuj\u00edc\u00ed, kte\u0159\u00ed pl\u00e1nuj\u00ed po\u0159\u00eddit novostavbu a pozd\u011bji ji prodat, by tuto skute\u010dnost m\u011bli zohlednit ve sv\u00e9m dlouhodob\u00e9m pl\u00e1nov\u00e1n\u00ed.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Probl\u00e9m<\/th><th>Prvn\u00ed prodej p\u0159\u00edmo od developera<\/th><th>Nemovitosti z druh\u00e9 ruky<\/th><\/tr><\/thead><tbody><tr><td>Hlavn\u00ed da\u0148<\/td><td>DPH (obvykle zahrnuta v cen\u011b)<\/td><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><\/tr><tr><td>Kdo za to nese odpov\u011bdnost?<\/td><td>Developer \/ prodejce<\/td><td>Kupuj\u00edc\u00ed vypln\u00ed formul\u00e1\u0159 a uhrad\u00ed \u010d\u00e1stku<\/td><\/tr><tr><td>Obvykle je zahrnuto v inzerovan\u00e9 cen\u011b<\/td><td>\u010casto ano \u2013 potvr\u010fte to p\u00edsemn\u011b<\/td><td>Ne \u2014 samostatn\u00e9 n\u00e1klady kupuj\u00edc\u00edho<\/td><\/tr><tr><td>Je t\u0159eba uhradit tak\u00e9 da\u0148 z p\u0159evodu<\/td><td>Obecn\u011b ne<\/td><td>Ano<\/td><\/tr><tr><td>Kl\u00ed\u010dov\u00fd bod, kter\u00fd je t\u0159eba ov\u011b\u0159it<\/td><td>Sazba DPH, zda je cena v\u010detn\u011b DPH<\/td><td>Deklarovan\u00e1 hodnota vs. odhadovan\u00e1 hodnota<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Hled\u00e1te nemovitost, kter\u00e1 odpov\u00edd\u00e1 jak va\u0161emu rozpo\u010dtu, tak o\u010dek\u00e1van\u00fdm n\u00e1klad\u016fm na jej\u00ed vlastnictv\u00ed? Z\u00edskejte individu\u00e1ln\u00ed v\u00fdb\u011br nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e na z\u00e1klad\u011b va\u0161\u00ed preferovan\u00e9 lokality, typu nemovitosti a pl\u00e1nu koup\u011b.<br><a href=\"\/cs\/quiz\/\" target=\"_blank\">Prohl\u00e9dn\u011bte si v\u00fdb\u011br nemovitost\u00ed<\/a><\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Ro\u010dn\u00ed da\u0148 z nemovitosti<\/h2>\n\n\n\n<p>Ka\u017ed\u00fd vlastn\u00edk nemovitosti v \u010cern\u00e9 Ho\u0159e \u2013 nebo v ur\u010dit\u00fdch p\u0159\u00edpadech i jej\u00ed z\u00e1konn\u011b opr\u00e1vn\u011bn\u00fd u\u017eivatel \u2013 je povinen uhradit <strong>ro\u010dn\u00ed da\u0148 z nemovitosti<\/strong>. Jedn\u00e1 se o opakuj\u00edc\u00ed se povinnost, kter\u00e1 trv\u00e1 po celou dobu dr\u017een\u00ed nemovitosti, a to bez ohledu na to, zda je nemovitost obydlen\u00e1, pronajat\u00e1 nebo pr\u00e1zdn\u00e1. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/4997d4de-1f7b-4a9c-bbf0-8de417e70c32_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e: Praktick\u00fd pr\u016fvodce pro kupuj\u00edc\u00ed\" class=\"wp-image-5966\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/4997d4de-1f7b-4a9c-bbf0-8de417e70c32_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/4997d4de-1f7b-4a9c-bbf0-8de417e70c32_rezultat-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/4997d4de-1f7b-4a9c-bbf0-8de417e70c32_rezultat-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/4997d4de-1f7b-4a9c-bbf0-8de417e70c32_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Obecn\u00fd z\u00e1konn\u00fd rozmez\u00ed pro ro\u010dn\u00ed da\u0148 z nemovitosti \u010din\u00ed 0,25% a\u017e 1,00% stanoven\u00e9 tr\u017en\u00ed hodnoty nemovitosti. Na n\u011bkter\u00e9 kategorie nemovitost\u00ed se v\u0161ak mohou vztahovat zvl\u00e1\u0161tn\u00ed z\u00e1konn\u00e1 rozmez\u00ed.<\/p>\n\n\n\n<p>Druh\u00e9 obytn\u00e9 nemovitosti nebo byty mohou b\u00fdt zdan\u011bny v rozmez\u00ed od 0,30% do 1,50%. Neopr\u00e1vn\u011bn\u00e9 stavby slou\u017e\u00edc\u00ed k uspokojen\u00ed bytov\u00fdch pot\u0159eb mohou rovn\u011b\u017e spadat do rozmez\u00ed 0,30% a\u017e 1,50%, zat\u00edmco neopr\u00e1vn\u011bn\u00e9 stavby, kter\u00e9 neslou\u017e\u00ed k uspokojen\u00ed bytov\u00fdch pot\u0159eb, mohou podl\u00e9hat sazb\u011b a\u017e 2,00%.<\/p>\n\n\n\n<p>Star\u0161\u00ed zdroje mohou rovn\u011b\u017e uv\u00e1d\u011bt zvl\u00e1\u0161tn\u00ed sazbu v rozmez\u00ed 0,30% a\u017e 5,00% pro nezastav\u011bn\u00e9 stavebn\u00ed pozemky. Toto ustanoven\u00ed bylo \u00dastavn\u00edm soudem zru\u0161eno a nem\u011blo by b\u00fdt uv\u00e1d\u011bno jako aktu\u00e1ln\u00ed obecn\u011b platn\u00e1 sazba, ani\u017e by se ov\u011b\u0159ilo, zda byla n\u00e1sledn\u011b p\u0159ijata n\u00e1hradn\u00ed pr\u00e1vn\u00ed \u00faprava.<\/p>\n\n\n\n<p>V r\u00e1mci platn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f si ka\u017ed\u00e1 obec stanovuje vlastn\u00ed sazby a hodnot\u00edc\u00ed koeficienty. Skute\u010dnou v\u00fd\u0161i ro\u010dn\u00ed da\u0148ov\u00e9 povinnosti je proto nutn\u00e9 ov\u011b\u0159it na z\u00e1klad\u011b obecn\u00edho da\u0148ov\u00e9ho v\u00fdm\u011bru pro konkr\u00e9tn\u00ed nemovitost.<\/p>\n\n\n\n<p>Mezi faktory, kter\u00e9 mohou ovlivnit v\u00fdpo\u010det ro\u010dn\u00ed dan\u011b, pat\u0159\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Obec<\/strong> \u2014 ka\u017ed\u00fd m\u00edstn\u00ed samospr\u00e1vn\u00fd org\u00e1n si stanovuje vlastn\u00ed sazby a koeficienty v r\u00e1mci z\u00e1konem stanoven\u00e9ho rozmez\u00ed<\/li>\n\n\n\n<li><strong>\u00dazemn\u00ed z\u00f3na<\/strong> \u2014 nemovitosti v nej\u017e\u00e1dan\u011bj\u0161\u00edch pob\u0159e\u017en\u00edch nebo m\u011bstsk\u00fdch oblastech mohou m\u00edt vy\u0161\u0161\u00ed odhadn\u00ed hodnotu<\/li>\n\n\n\n<li><strong>Typ nemovitosti<\/strong> \u2014 byty, domy, obchodn\u00ed prostory a pozemky se oce\u0148uj\u00ed odli\u0161n\u011b<\/li>\n\n\n\n<li><strong>Kvalita a stav<\/strong> \u2014 p\u0159i n\u011bkter\u00fdch ocen\u011bn\u00edch lze zohlednit kvalitu proveden\u00ed a st\u00e1\u0159\u00ed stavby<\/li>\n\n\n\n<li><strong>Pou\u017eit\u00ed<\/strong> \u2014 zda nemovitost slou\u017e\u00ed jako hlavn\u00ed bydli\u0161t\u011b, rekrea\u010dn\u00ed d\u016fm nebo jako aktivum p\u0159in\u00e1\u0161ej\u00edc\u00ed v\u00fdnos<\/li>\n\n\n\n<li><strong>M\u00edstn\u011b aplikovan\u00e9 koeficienty<\/strong> \u2014 obce mohou pro ur\u010dit\u00e9 z\u00f3ny nebo zp\u016fsoby vyu\u017eit\u00ed uplat\u0148ovat koeficienty<\/li>\n\n\n\n<li><strong>Obecn\u00ed ocen\u011bn\u00ed<\/strong> \u2014 odhadovan\u00e1 tr\u017en\u00ed hodnota, z n\u00ed\u017e vych\u00e1z\u00ed p\u0159\u00edslu\u0161n\u00fd org\u00e1n a kter\u00e1 se m\u016f\u017ee li\u0161it od kupn\u00ed ceny<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Sn\u00ed\u017een\u00ed dan\u011b z nemovitosti u hlavn\u00edho bydli\u0161t\u011b<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Obytn\u00e1 budova nebo byt, kter\u00fd slou\u017e\u00ed jako bydli\u0161t\u011b nebo trval\u00e9 m\u00edsto pobytu da\u0148ov\u00e9ho poplatn\u00edka, m\u016f\u017ee spl\u0148ovat podm\u00ednky pro sn\u00ed\u017een\u00ed ro\u010dn\u00ed dan\u011b z nemovitosti.<\/p>\n\n\n\n<p>Zkr\u00e1cen\u00ed zn\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>20% pro da\u0148ov\u00e9ho poplatn\u00edka;<\/li>\n\n\n\n<li>dal\u0161\u00edch 10% na ka\u017ed\u00e9ho \u010dlena dom\u00e1cnosti;<\/li>\n\n\n\n<li>s v\u00fdhradou maxim\u00e1ln\u00edho celkov\u00e9ho sn\u00ed\u017een\u00ed dan\u011b z nemovitosti ve v\u00fd\u0161i 50%.<\/li>\n<\/ul>\n\n\n\n<p>Tuto slevu nelze pova\u017eovat za automatickou. Majitel by si m\u011bl ov\u011b\u0159it po\u017eadavky obce t\u00fdkaj\u00edc\u00ed se bydli\u0161t\u011b, \u010dlen\u016f dom\u00e1cnosti a doklad\u016f pot\u0159ebn\u00fdch k uplatn\u011bn\u00ed n\u00e1roku na slevu.<\/p>\n\n\n\n<p>U nemovitosti, kter\u00e1 slou\u017e\u00ed p\u0159edev\u0161\u00edm jako rekrea\u010dn\u00ed d\u016fm, investi\u010dn\u00ed nemovitost nebo k kr\u00e1tkodob\u00e9mu pron\u00e1jmu, by se nem\u011blo automaticky p\u0159edpokl\u00e1dat, \u017ee spl\u0148uje podm\u00ednky jen proto, \u017ee v n\u00ed majitel ob\u010das pob\u00fdv\u00e1.<\/p>\n<\/blockquote>\n\n\n\n<p>Na str\u00e1nk\u00e1ch <strong>odhadovan\u00e1 tr\u017en\u00ed hodnota<\/strong> Hodnota pro da\u0148ov\u00e9 \u00fa\u010dely je stanovena obc\u00ed a neodvozuje se p\u0159\u00edmo z kupn\u00ed smlouvy. Nemovitost zakoupen\u00e1 za 250 000 \u20ac m\u016f\u017ee b\u00fdt pro \u00fa\u010dely ro\u010dn\u00ed dan\u011b ocen\u011bna na pon\u011bkud odli\u0161nou \u010d\u00e1stku, a to v z\u00e1vislosti na tom, jak m\u00edstn\u00ed samospr\u00e1va ocenila srovnateln\u00e9 nemovitosti v dan\u00e9 oblasti. Kupuj\u00edc\u00ed by nem\u011bli p\u0159edpokl\u00e1dat, \u017ee smluvn\u00ed cena bude slou\u017eit jako da\u0148ov\u00fd z\u00e1klad.<\/p>\n\n\n\n<p>N\u00ed\u017ee uveden\u00e9 p\u0159\u00edklady vych\u00e1zej\u00ed z pou\u017eit\u00ed z\u00e1konn\u00e9ho sazebn\u00edho p\u00e1sma na p\u0159edpokl\u00e1danou odhadn\u00ed hodnotu. Nejedn\u00e1 se o odhad \u010d\u00e1stky k \u00fahrad\u011b na z\u00e1klad\u011b inzerovan\u00e9 nebo smluvn\u00ed ceny \u2013 obecn\u00ed \u00fa\u0159ad stanovuje odhadn\u00ed hodnotu samostatn\u011b a nez\u00e1visle.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Orienta\u010dn\u00ed odhadovan\u00e1 hodnota<\/th><th>P\u0159i 0,251 TP20T<\/th><th>P\u0159i 1,001 TP20T<\/th><\/tr><\/thead><tbody><tr><td>\u20ac150,000<\/td><td>375 \u20ac ro\u010dn\u011b<\/td><td>1 500 \u20ac ro\u010dn\u011b<\/td><\/tr><tr><td>\u20ac300,000<\/td><td>750 \u20ac ro\u010dn\u011b<\/td><td>3 000 \u20ac ro\u010dn\u011b<\/td><\/tr><tr><td>\u20ac600,000<\/td><td>1 500 \u20ac ro\u010dn\u011b<\/td><td>6 000 \u20ac ro\u010dn\u011b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Kdy a jak se plat\u00ed ro\u010dn\u00ed da\u0148 z nemovitosti?<\/h3>\n\n\n\n<p>Ro\u010dn\u00ed da\u0148 z nemovitosti spravuje obec, v n\u00ed\u017e se nemovitost nach\u00e1z\u00ed. Pro \u00fa\u010dely ro\u010dn\u00ed dan\u011b je da\u0148ov\u00fdm poplatn\u00edkem zpravidla osoba zapsan\u00e1 jako vlastn\u00edk nemovitosti k 1. lednu p\u0159\u00edslu\u0161n\u00e9ho da\u0148ov\u00e9ho roku. Zdaniteln\u00e1 tr\u017en\u00ed hodnota nemovitosti se rovn\u011b\u017e stanovuje na z\u00e1klad\u011b jej\u00edho stavu a hodnoty k 1. lednu.<\/p>\n\n\n\n<p>P\u0159\u00edslu\u0161n\u00fd obecn\u00ed \u00fa\u0159ad vyd\u00e1v\u00e1 rozhodnut\u00ed o ro\u010dn\u00ed dani zpravidla do 30. dubna. V rozhodnut\u00ed je uvedena stanoven\u00e1 tr\u017en\u00ed hodnota, platn\u00e1 sazba, celkov\u00e1 ro\u010dn\u00ed da\u0148ov\u00e1 povinnost, pokyny k platb\u011b a informace o mo\u017enostech odvol\u00e1n\u00ed.<\/p>\n\n\n\n<p>Ro\u010dn\u00ed z\u00e1vazek se zpravidla hrad\u00ed ve dvou stejn\u00fdch spl\u00e1tk\u00e1ch:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Jevi\u0161t\u011b<\/th><th>Obecn\u00e9 \u010dasov\u00e9 rozvr\u017een\u00ed<\/th><\/tr><\/thead><tbody><tr><td>Bylo stanoveno vlastnictv\u00ed a zdaniteln\u00e1 hodnota<\/td><td>1. ledna<\/td><\/tr><tr><td>Bylo vyd\u00e1no rozhodnut\u00ed o obecn\u00ed dani<\/td><td>Obvykle do 30. dubna<\/td><\/tr><tr><td>Prvn\u00ed spl\u00e1tka<\/td><td>Do 30. \u010dervna<\/td><\/tr><tr><td>Druh\u00e1 \u010d\u00e1st<\/td><td>Do 31. \u0159\u00edjna<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Vzhledem k tomu, \u017ee status da\u0148ov\u00e9ho poplatn\u00edka se ur\u010duje na z\u00e1klad\u011b vlastnick\u00fdch pom\u011br\u016f k 1. lednu, neznamen\u00e1 prodej nemovitosti v pozd\u011bj\u0161\u00edm obdob\u00ed roku nutn\u011b p\u0159evod st\u00e1vaj\u00edc\u00edho ro\u010dn\u00edho da\u0148ov\u00e9ho z\u00e1kladu na kupuj\u00edc\u00edho. Z praktick\u00e9ho smluvn\u00edho hlediska se kupuj\u00edc\u00ed a prod\u00e1vaj\u00edc\u00ed mohou dohodnout na rozd\u011blen\u00ed ro\u010dn\u00edch n\u00e1klad\u016f mezi sebe, av\u0161ak nelze p\u0159edpokl\u00e1dat, \u017ee by tato soukrom\u00e1 dohoda zm\u011bnila osobu vedenou obc\u00ed jako da\u0148ov\u00fd poplatn\u00edk.<\/p>\n\n\n\n<p>P\u0159ed dokon\u010den\u00edm transakce by si strany m\u011bly vy\u017e\u00e1dat nejnov\u011bj\u0161\u00ed da\u0148ov\u00e9 rozhodnut\u00ed, potvrzen\u00ed o zaplacen\u00ed a, je-li k dispozici, v\u00fdpis od obce, z n\u011bho\u017e bude patrn\u00e9, zda z\u016fst\u00e1vaj\u00ed nesplaceny n\u011bjak\u00e9 dluhy na dani z nemovitosti, \u00faroky z prodlen\u00ed nebo dlu\u017en\u00e1 \u010d\u00e1stka z exekuce.<\/p>\n\n\n\n<p>Vlastn\u00edk by m\u011bl postupovat podle platebn\u00edch pokyn\u016f a \u00fadaj\u016f pro identifikaci platby uveden\u00fdch v rozhodnut\u00ed obce. Platba by m\u011bla obvykle obsahovat identifikaci da\u0148ov\u00e9ho poplatn\u00edka, identifika\u010dn\u00ed \u010d\u00edslo nemovitosti nebo da\u0148ov\u00e9ho \u00fa\u010dtu, p\u0159\u00edslu\u0161n\u00fd rok a druh da\u0148ov\u00e9 povinnosti.<\/p>\n\n\n\n<p>Platba ze zahrani\u010dn\u00edho bankovn\u00edho \u00fa\u010dtu je sice mo\u017en\u00e1, majitel \u00fa\u010dtu by si v\u0161ak m\u011bl ov\u011b\u0159it IBAN a SWIFT obecn\u00edho \u00fa\u0159adu, referen\u010dn\u00ed \u010d\u00edslo platby a zp\u016fsob vy\u00fa\u010dtov\u00e1n\u00ed poplatk\u016f koresponden\u010dn\u00ed banky. \u010c\u00e1stka, kterou obec obdr\u017e\u00ed, mus\u00ed b\u00fdt dostate\u010dn\u00e1 k \u00fapln\u00e9mu uhrazen\u00ed z\u00e1vazku.<\/p>\n\n\n\n<p>Pokud rozhodnut\u00ed nedoraz\u00ed, m\u011bl by se vlastn\u00edk obr\u00e1tit na obecn\u00ed da\u0148ov\u00fd \u00fa\u0159ad nebo pov\u011b\u0159it z\u00e1stupce, aby kopii z\u00edskal. Vlastn\u00edk m\u016f\u017ee rovn\u011b\u017e po\u017e\u00e1dat o v\u00fdpis z \u00fa\u010dtu, na kter\u00e9m budou uvedeny vym\u011b\u0159en\u00e9 z\u00e1vazky, za\u00fa\u010dtovan\u00e9 platby, \u00faroky a p\u0159\u00edpadn\u00fd nesplacen\u00fd z\u016fstatek.<\/p>\n\n\n\n<p>P\u0159ed n\u00e1kupem \u010di prodejem by si strany m\u011bly vy\u017e\u00e1dat p\u00edsemn\u00e9 potvrzen\u00ed o aktu\u00e1ln\u00edm stavu ro\u010dn\u00edch da\u0148ov\u00fdch povinnost\u00ed a, je-li to mo\u017en\u00e9, tak\u00e9 potvrzen\u00ed, \u017ee neexistuj\u00ed \u017e\u00e1dn\u00e9 nesplacen\u00e9 z\u00e1vazky z obecn\u00ed dan\u011b z nemovitost\u00ed.<\/p>\n\n\n\n<p>Ro\u010dn\u00ed da\u0148 z nemovitosti podle obce: Co je t\u0159eba ov\u011b\u0159it<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Obec<\/th><th>Co m\u016f\u017ee ovlivnit posouzen\u00ed<\/th><th>Co by m\u011bl kupuj\u00edc\u00ed po\u017eadovat<\/th><\/tr><\/thead><tbody><tr><td>Budva<\/td><td>Z\u00f3na, poloha na pob\u0159e\u017e\u00ed, zp\u016fsob vyu\u017eit\u00ed a typ nemovitosti<\/td><td>Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e9 rozhodnut\u00ed a stanoven\u00e1 hodnota<\/td><\/tr><tr><td>Kotor<\/td><td>Chr\u00e1n\u011bn\u00e1 oblast, lokaliza\u010dn\u00ed z\u00f3na a charakteristiky nemovitosti<\/td><td>Pou\u017eiteln\u00e9 koeficienty a nesplacen\u00fd z\u016fstatek<\/td><\/tr><tr><td>Tivat<\/td><td>Prvot\u0159\u00eddn\u00ed lokalita, typ nemovitosti a \u00fa\u010del vyu\u017eit\u00ed<\/td><td>Obecn\u00ed odhad hodnoty nemovitosti a aktu\u00e1ln\u00ed ro\u010dn\u00ed poplatek<\/td><\/tr><tr><td>Herceg Novi<\/td><td>Um\u00edst\u011bn\u00ed, stav a zam\u00fd\u0161len\u00e9 pou\u017eit\u00ed<\/td><td>Aktu\u00e1ln\u00ed rozhodnut\u00ed a stav platby<\/td><\/tr><tr><td>Bar<\/td><td>M\u011bstsk\u00e1 nebo pob\u0159e\u017en\u00ed oblast a kategorie nemovitosti<\/td><td>Stanovena hodnota a p\u0159\u00edslu\u0161n\u00e1 sazba<\/td><\/tr><tr><td>Podgorica<\/td><td>M\u011bstsk\u00e1 z\u00f3na, typ nemovitosti a zam\u00fd\u0161len\u00e9 vyu\u017eit\u00ed<\/td><td>M\u011bstsk\u00fd v\u00fdpo\u010det a spl\u00e1tkov\u00fd kalend\u00e1\u0159<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Z t\u00e9to tabulky nevypl\u00fdv\u00e1, \u017ee by jedna obec nutn\u011b m\u011bla vy\u0161\u0161\u00ed nebo ni\u017e\u0161\u00ed da\u0148ovou sazbu ne\u017e jin\u00e1. Skute\u010dn\u00e9 vym\u011b\u0159en\u00ed dan\u011b je t\u0159eba ov\u011b\u0159it na z\u00e1klad\u011b aktu\u00e1ln\u00edho rozhodnut\u00ed obce a pou\u017eit\u00e9 metodiky oce\u0148ov\u00e1n\u00ed.<\/p>\n\n\n\n<p>Dv\u011b nemovitosti se stejnou kupn\u00ed cenou mohou m\u00edt odli\u0161n\u00e9 ro\u010dn\u00ed da\u0148ov\u00e9 v\u00fdm\u011bry, proto\u017ee se mohou li\u0161it jejich obecn\u011b stanoven\u00e9 hodnoty, z\u00f3ny um\u00edst\u011bn\u00ed, zp\u016fsob vyu\u017eit\u00ed a vlastnosti nemovitost\u00ed.<\/p>\n\n\n\n<p>Poloha nemovitosti ovliv\u0148uje nejen jej\u00ed tr\u017en\u00ed cenu, ale i pr\u016fb\u011b\u017en\u00e9 n\u00e1klady spojen\u00e9 s vlastnictv\u00edm. Nejvhodn\u011bj\u0161\u00ed lokality pro koupi nemovitosti v \u010cern\u00e9 Ho\u0159e se zna\u010dn\u011b li\u0161\u00ed, pokud jde o obecn\u00ed poplatky, lokaliza\u010dn\u00ed koeficienty a stanoven\u00e9 hodnoty, a p\u0159i jak\u00e9mkoli srovn\u00e1n\u00ed jednotliv\u00fdch lokalit se vyplat\u00ed tyto rozd\u00edly zohlednit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159\u00edklad: Ro\u010dn\u00ed rozpo\u010det na \u00fadr\u017ebu bytu<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ro\u010dn\u00ed n\u00e1klady<\/th><th>Z\u00e1klad pro v\u00fdpo\u010det<\/th><\/tr><\/thead><tbody><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Obecn\u00ed odhadn\u00ed hodnota a p\u0159\u00edslu\u0161n\u00e1 sazba<\/td><\/tr><tr><td>\u00dadr\u017eba budov nebo sdru\u017een\u00ed vlastn\u00edk\u016f byt\u016f<\/td><td>Tarif pro stavitele nebo spr\u00e1vcovskou spole\u010dnost<\/td><\/tr><tr><td>Spr\u00e1va nemovitost\u00ed<\/td><td>Procento z n\u00e1jemn\u00e9ho nebo pau\u0161\u00e1ln\u00ed poplatek<\/td><\/tr><tr><td>Poji\u0161t\u011bn\u00ed<\/td><td>Vybran\u00e1 rizika a limity pojistn\u00e9ho kryt\u00ed<\/td><\/tr><tr><td>Poplatky za slu\u017eby v dob\u011b, kdy je nemovitost neobsazen\u00e1<\/td><td>Tarify poskytovatel\u016f a minim\u00e1ln\u00ed pau\u0161\u00e1ln\u00ed poplatky<\/td><\/tr><tr><td>Poplatky souvisej\u00edc\u00ed s cestovn\u00edm ruchem<\/td><td>Pouze v p\u0159\u00edpad\u011b, \u017ee je nemovitost vyu\u017e\u00edv\u00e1na k turistick\u00e9mu ubytov\u00e1n\u00ed<\/td><\/tr><tr><td>\u00da\u010detnictv\u00ed a da\u0148ov\u00e9 v\u00fdkaznictv\u00ed<\/td><td>Pokud nemovitost generuje zdaniteln\u00fd p\u0159\u00edjem<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ro\u010dn\u00ed da\u0148 z nemovitosti tedy p\u0159edstavuje pouze jednu \u010d\u00e1st n\u00e1klad\u016f spojen\u00fdch s vlastnictv\u00edm nemovitosti v \u010cern\u00e9 Ho\u0159e. P\u0159i v\u00fdpo\u010dtu n\u00e1vratnosti investice je t\u0159eba zohlednit tak\u00e9 n\u00e1klady na \u00fadr\u017ebu, energie, poji\u0161t\u011bn\u00ed, spr\u00e1vu, obdob\u00ed bez p\u0159\u00edjm\u016f z pron\u00e1jmu a p\u0159\u00edpadn\u00e9 n\u00e1klady spojen\u00e9 s pod\u00e1v\u00e1n\u00edm zpr\u00e1v \u010di cestovn\u00edm ruchem.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/h2>\n\n\n\n<p>P\u0159\u00edjmy z pron\u00e1jmu nemovitosti v \u010cern\u00e9 Ho\u0159e zakl\u00e1daj\u00ed da\u0148ovou povinnost v \u010cern\u00e9 Ho\u0159e, a to bez ohledu na to, kde m\u00e1 vlastn\u00edk bydli\u0161t\u011b. <strong>Status nerezidenta nezbavuje vlastn\u00edka povinnosti platit \u010dernohorskou da\u0148 z p\u0159\u00edjm\u016f poch\u00e1zej\u00edc\u00edch z nemovitost\u00ed nach\u00e1zej\u00edc\u00edch se v t\u00e9to zemi.<\/strong> <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/photo_2026-07-21_14-44-56_rezultat-1024x576.webp\" alt=\"Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e\" class=\"wp-image-5981\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/photo_2026-07-21_14-44-56_rezultat-1024x576.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/photo_2026-07-21_14-44-56_rezultat-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/photo_2026-07-21_14-44-56_rezultat-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/photo_2026-07-21_14-44-56_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Podle <a href=\"https:\/\/taxsummaries.pwc.com\/montenegro\/individual\/income-determination\" target=\"_blank\" rel=\"noopener\">P\u0159ehledy dan\u00ed spole\u010dnosti PwC pro \u010cernou Horu<\/a>, p\u0159\u00edjmy z pron\u00e1jmu, kter\u00e9 pob\u00edraj\u00ed fyzick\u00e9 osoby, podl\u00e9haj\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Platn\u00e1 sazba pro p\u0159\u00edjmy z pron\u00e1jmu \u010din\u00ed v sou\u010dasn\u00e9 dob\u011b <strong>15%<\/strong>. To plat\u00ed pro <strong>zdaniteln\u00fd<\/strong> p\u0159\u00edjmy z pron\u00e1jmu, kter\u00e9 se nemus\u00ed nutn\u011b shodovat s hrub\u00fdm vybran\u00fdm n\u00e1jemn\u00fdm.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00edstn\u00ed p\u0159\u00edplatek k dani z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Krom\u011b dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob m\u016f\u017ee b\u00fdt splatn\u00e1 m\u00edstn\u00ed p\u0159ir\u00e1\u017eka, pokud m\u00e1 da\u0148ov\u00fd poplatn\u00edk trval\u00e9 bydli\u0161t\u011b v n\u011bkter\u00e9 z \u010dernohorsk\u00fdch obc\u00ed.<\/p>\n\n\n\n<p>P\u0159\u00edplatek se vypo\u010d\u00edt\u00e1v\u00e1 z \u010d\u00e1stky vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, nikoli z hrub\u00e9ho n\u00e1jemn\u00e9ho nebo zdaniteln\u00e9ho p\u0159\u00edjmu z pron\u00e1jmu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>13% z vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ve v\u011bt\u0161in\u011b obc\u00ed;<\/li>\n\n\n\n<li>15% z vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob v Podgorici a Cetinje.<\/li>\n<\/ul>\n\n\n\n<p>Nap\u0159\u00edklad p\u0159\u00edplatek ve v\u00fd\u0161i 13% nezvy\u0161uje sazbu dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu ve v\u00fd\u0161i 15% na 28%. Vypo\u010d\u00edt\u00e1v\u00e1 se jako 13% z ji\u017e vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/p>\n\n\n\n<p>Je t\u0159eba samostatn\u011b ov\u011b\u0159it, zda se toto opat\u0159en\u00ed vztahuje na vlastn\u00edka, kter\u00fd nen\u00ed rezidentem, proto\u017ee p\u0159\u00edplatek k dani se v\u00e1\u017ee na obec, v n\u00ed\u017e m\u00e1 da\u0148ov\u00fd poplatn\u00edk trval\u00e9 bydli\u0161t\u011b.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Dal\u0161\u00ed povinnosti p\u0159i kr\u00e1tkodob\u00e9m pron\u00e1jmu<\/h3>\n\n\n\n<p>Kr\u00e1tkodob\u00e9 turistick\u00e9 ubytov\u00e1n\u00ed m\u016f\u017ee b\u00fdt spojeno s povinnostmi, kter\u00e9 se obvykle nevztahuj\u00ed na b\u011b\u017en\u00fd dlouhodob\u00fd n\u00e1jem k bydlen\u00ed. V z\u00e1vislosti na nemovitosti a modelu provozov\u00e1n\u00ed mohou tyto povinnosti zahrnovat schv\u00e1len\u00ed nebo za\u0159azen\u00ed ubytov\u00e1n\u00ed do kategorie, registraci host\u016f, v\u00fdb\u011br nebo vykazov\u00e1n\u00ed turistick\u00e9 dan\u011b, veden\u00ed z\u00e1znam\u016f o rezervac\u00edch a dodr\u017eov\u00e1n\u00ed m\u00edstn\u00edch po\u017eadavk\u016f v oblasti cestovn\u00edho ruchu.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Povinnost<\/th><th>Dlouhodob\u00fd pron\u00e1jem<\/th><th>Kr\u00e1tkodob\u00fd turistick\u00fd pron\u00e1jem<\/th><\/tr><\/thead><tbody><tr><td>Vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>Ano<\/td><td>Ano<\/td><\/tr><tr><td>Registrace host\u016f<\/td><td>Obvykle se nejedn\u00e1 o registraci turist\u016f<\/td><td>Obecn\u011b po\u017eadovan\u00e9<\/td><\/tr><tr><td>Pobytov\u00e1 da\u0148<\/td><td>Obvykle se to nevztahuje<\/td><td>M\u016f\u017ee se vztahovat<\/td><\/tr><tr><td>Schv\u00e1len\u00ed ubytov\u00e1n\u00ed<\/td><td>Z\u00e1le\u017e\u00ed na zp\u016fsobu pou\u017eit\u00ed<\/td><td>M\u016f\u017ee b\u00fdt vy\u017eadov\u00e1no<\/td><\/tr><tr><td>Z\u00e1znamy z rezerva\u010dn\u00ed platformy<\/td><td>Obvykle nen\u00ed \u00fast\u0159edn\u00edm prvkem dan\u00e9 \u010dinnosti<\/td><td>M\u011blo by se zachovat<\/td><\/tr><tr><td>Povinnosti v oblasti m\u00edstn\u00edho cestovn\u00edho ruchu<\/td><td>Omezen\u00e9<\/td><td>M\u016f\u017ee se vztahovat<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Turistick\u00e1 da\u0148 se li\u0161\u00ed od dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu, kterou plat\u00ed majitel. Prvn\u00ed z nich souvis\u00ed s pobyty turist\u016f a m\u00edstn\u00ed spr\u00e1vou cestovn\u00edho ruchu; druh\u00e1 je dan\u00ed z zdaniteln\u00e9ho p\u0159\u00edjmu majitele.<\/p>\n\n\n\n<p>Pokud nemovitost spravuje spr\u00e1vcovsk\u00e1 spole\u010dnost, m\u011bla by smlouva o spr\u00e1v\u011b jasn\u011b stanovit rozd\u011blen\u00ed odpov\u011bdnosti za registraci host\u016f, v\u00fdb\u011br turistick\u00e9 dan\u011b, pod\u00e1v\u00e1n\u00ed hl\u00e1\u0161en\u00ed, fakturaci, z\u00e1znamy na platform\u00e1ch a dokumentaci k dani z p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p>Majitel\u00e9, kte\u0159\u00ed jsou da\u0148ov\u00fdmi rezidenty v jin\u00e9 zemi, by m\u011bli rovn\u011b\u017e zv\u00e1\u017eit, zda jejich domovsk\u00e1 zem\u011b zda\u0148uje stejn\u00e9 p\u0159\u00edjmy z pron\u00e1jmu a zda <strong>smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed<\/strong> plat\u00ed dohoda mezi touto zem\u00ed a \u010cernou Horou. \u010cern\u00e1 Hora m\u00e1 uzav\u0159eny dohody s \u0159adou zem\u00ed, kter\u00e9 mohou m\u00edt vliv na zp\u016fsob zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu v p\u0159eshrani\u010dn\u00edm kontextu \u2013 jedn\u00e1 se o ot\u00e1zku odli\u0161nou od \u010dernohorsk\u00e9 povinnosti a z\u00e1vis\u00ed na konkr\u00e9tn\u00ed smlouv\u011b.<\/p>\n\n\n\n<p>V t\u00e9to souvislosti je d\u016fle\u017eit\u00e9 rozli\u0161ovat mezi osobn\u00edm vlastnictv\u00edm nemovitosti a jej\u00edm dr\u017een\u00edm prost\u0159ednictv\u00edm spole\u010dnosti. Korpor\u00e1tn\u00ed struktura m\u011bn\u00ed platn\u00fd da\u0148ov\u00fd re\u017eim, sazbu, ohla\u0161ovac\u00ed povinnosti i n\u00e1klady, a nen\u00ed automaticky v\u00fdhodn\u011bj\u0161\u00ed. Je t\u0159eba ji posuzovat s ohledem na konkr\u00e9tn\u00ed okolnosti, nikoli ji automaticky pova\u017eovat za v\u00fdhodnou.<\/p>\n\n\n\n<p>P\u0159ed koup\u00ed nemovitosti s \u00famyslem ji pronaj\u00edmat se vyplat\u00ed ov\u011b\u0159it, zda je jej\u00ed vyu\u017eit\u00ed k tomuto \u00fa\u010delu ze z\u00e1kona povoleno. Due diligence v oblasti nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e nezahrnuje pouze vlastnick\u00e1 pr\u00e1va a povolen\u00ed \u2013 zahrnuje tak\u00e9 ov\u011b\u0159en\u00ed, zda je u dan\u00e9 nemovitosti a v dan\u00e9 lokalit\u011b skute\u010dn\u011b povolen kr\u00e1tkodob\u00fd nebo turistick\u00fd pron\u00e1jem.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Nejste si jisti, kter\u00e1 nemovitost odpov\u00edd\u00e1 va\u0161im c\u00edl\u016fm?<\/strong><br>Stejn\u00e1 da\u0148ov\u00e1 pravidla mohou v\u00e9st k velmi odli\u0161n\u00fdm n\u00e1klad\u016fm na vlastnictv\u00ed v z\u00e1vislosti na poloze nemovitosti, jej\u00ed cen\u011b, strategii pron\u00e1jmu a zam\u00fd\u0161len\u00e9m vyu\u017eit\u00ed. Odpov\u011b\u010f <a href=\"\/cs\/quiz\/\" target=\"_blank\">p\u00e1r rychl\u00fdch ot\u00e1zek<\/a> a my pro v\u00e1s p\u0159iprav\u00edme individu\u00e1ln\u00ed v\u00fdb\u011br nemovitost\u00ed, kter\u00e9 nejl\u00e9pe odpov\u00eddaj\u00ed va\u0161emu rozpo\u010dtu a investi\u010dn\u00edm c\u00edl\u016fm.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f<\/h2>\n\n\n\n<p>Je-li nemovitost prod\u00e1na za cenu vy\u0161\u0161\u00ed, ne\u017e jsou jej\u00ed po\u0159izovac\u00ed n\u00e1klady, podl\u00e9h\u00e1 v\u00fdsledn\u00fd zisk v \u010cern\u00e9 Ho\u0159e zpravidla dani z kapit\u00e1lov\u00fdch v\u00fdnos\u016f. Platn\u00e1 sazba pro fyzick\u00e9 osoby \u010din\u00ed <strong>15%<\/strong>, v souladu s \u0161ir\u0161\u00edm r\u00e1mcem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, jak je pops\u00e1n v publikaci \u201ePwC Worldwide Tax Summaries\u201c.<\/p>\n\n\n\n<p>Pokud m\u00e1 prod\u00e1vaj\u00edc\u00ed bydli\u0161t\u011b v n\u011bkter\u00e9 z \u010dernohorsk\u00fdch obc\u00ed, m\u016f\u017ee se na stanovenou da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob vztahovat tak\u00e9 m\u00edstn\u00ed p\u0159\u00edplatek. Tento p\u0159\u00edplatek \u010din\u00ed obvykle 13% z \u010d\u00e1stky dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, v Podgorici a Cetinje pak 15%.<\/p>\n\n\n\n<p>P\u0159\u00edplatek se nevypo\u010d\u00edt\u00e1v\u00e1 p\u0159\u00edmo z prodejn\u00ed ceny ani z kapit\u00e1lov\u00e9ho zisku. Jeho uplatn\u011bn\u00ed je t\u0159eba ov\u011b\u0159it podle bydli\u0161t\u011b prod\u00e1vaj\u00edc\u00edho a jeho da\u0148ov\u00e9ho statusu.<\/p>\n\n\n\n<p>Spole\u010dnost PwC popisuje <strong>zdaniteln\u00fd zisk<\/strong> jako rozd\u00edl mezi prodejn\u00ed cenou a cenou, za kterou da\u0148ov\u00fd poplatn\u00edk nemovitost nabyl. To, zda lze do z\u00e1kladu dan\u011b zahrnout konkr\u00e9tn\u00ed transak\u010dn\u00ed n\u00e1klady nebo n\u00e1klady na pozd\u011bj\u0161\u00ed \u00fapravy, je t\u0159eba ov\u011b\u0159it podle platn\u00fdch p\u0159edpis\u016f o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob a dolo\u017eit p\u0159\u00edslu\u0161nou dokumentac\u00ed.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Uschovejte kupn\u00ed smlouvu, doklady o platb\u00e1ch a faktury za v\u00fdznamn\u00e9 stavebn\u00ed pr\u00e1ce. Chyb\u011bj\u00edc\u00ed dokumentace m\u016f\u017ee p\u0159i prodeji nemovitosti zkomplikovat stanoven\u00ed skute\u010dn\u00e9ho zdaniteln\u00e9ho zisku.<\/p>\n<\/blockquote>\n\n\n\n<p>Majitel\u00e9 by si m\u011bli uchov\u00e1vat faktury a doklady o platb\u00e1ch za n\u00e1klady souvisej\u00edc\u00ed s po\u0159\u00edzen\u00edm nemovitosti a za ve\u0161ker\u00e9 v\u00fdznamn\u00e9 pr\u00e1ce proveden\u00e9 na nemovitosti. \u010cernohorsk\u00fd da\u0148ov\u00fd poradce by m\u011bl potvrdit, kter\u00e9 zdokumentovan\u00e9 \u010d\u00e1stky lze zohlednit p\u0159i v\u00fdpo\u010dtu zdaniteln\u00e9ho zisku. Pova\u017eovat veden\u00ed \u00fa\u010detnictv\u00ed za n\u011bco druho\u0159ad\u00e9ho je \u010dastou chybou, kter\u00e1 m\u016f\u017ee v\u00e9st k vy\u0161\u0161\u00ed da\u0148ov\u00e9 povinnosti, ne\u017e je nutn\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">N\u00e1klady a dokumenty souvisej\u00edc\u00ed s kapit\u00e1lov\u00fdmi zisky<\/h3>\n\n\n\n<p>V\u00fdchoz\u00edm bodem pro v\u00fdpo\u010det kapit\u00e1lov\u00e9ho zisku je rozd\u00edl mezi uznanou hodnotou p\u0159i prodeji a po\u0159izovac\u00ed hodnotou nemovitosti. V z\u00e1vislosti na platn\u00fdch p\u0159edpisech mohou b\u00fdt relevantn\u00ed tak\u00e9 ur\u010dit\u00e9 dolo\u017een\u00e9 n\u00e1klady na po\u0159\u00edzen\u00ed, transakci, \u00fapravy a prodej.<\/p>\n\n\n\n<p>\u017d\u00e1dn\u00fd v\u00fddaj by nem\u011bl b\u00fdt automaticky pova\u017eov\u00e1n za odpo\u010ditateln\u00fd. Jeho uzn\u00e1n\u00ed z\u00e1vis\u00ed na povaze v\u00fddaje, dostupn\u00fdch podkladov\u00fdch dokladech a da\u0148ov\u00fdch p\u0159edpisech platn\u00fdch v dob\u011b prodeje nemovitosti.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Vlastn\u00edk by m\u011bl uchov\u00e1vat dokumenty t\u00fdkaj\u00edc\u00ed se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zdokumentovan\u00e1 po\u0159izovac\u00ed cena;<\/li>\n\n\n\n<li>da\u0148 z p\u0159evodu zaplacen\u00e1 p\u0159i nabyt\u00ed;<\/li>\n\n\n\n<li>not\u00e1\u0159sk\u00e9 a registra\u010dn\u00ed poplatky;<\/li>\n\n\n\n<li>n\u00e1klady na nez\u00e1visl\u00e9 pr\u00e1vn\u00ed slu\u017eby;<\/li>\n\n\n\n<li>v\u00fdznamn\u00e9 stavebn\u00ed pr\u00e1ce nebo investice do modernizace;<\/li>\n\n\n\n<li>rekonstruk\u010dn\u00ed pr\u00e1ce a nezbytn\u00e1 povolen\u00ed;<\/li>\n\n\n\n<li>b\u011b\u017en\u00e9 opravy, \u00fadr\u017eba a n\u00e1bytek;<\/li>\n\n\n\n<li>provize agentury a dal\u0161\u00ed dolo\u017een\u00e9 n\u00e1klady spojen\u00e9 s prodejem.<\/li>\n<\/ul>\n\n\n\n<p>B\u011b\u017en\u00e1 \u00fadr\u017eba, mobiln\u00ed n\u00e1bytek a investi\u010dn\u00ed \u00fapravy mohou b\u00fdt \u00fa\u010dtov\u00e1ny odli\u0161n\u00fdm zp\u016fsobem. Jejich za\u00fa\u010dtov\u00e1n\u00ed z\u00e1vis\u00ed na povaze v\u00fddaje, platn\u00fdch pr\u00e1vn\u00edch p\u0159edpisech a podkladov\u00fdch dokladech.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1klady nebo dokument<\/th><th>Pro\u010d by to m\u011blo b\u00fdt zachov\u00e1no<\/th><\/tr><\/thead><tbody><tr><td>Kupn\u00ed smlouva<\/td><td>Stanov\u00ed po\u0159izovac\u00ed hodnotu<\/td><\/tr><tr><td>Doklad o bankovn\u00edm p\u0159evodu<\/td><td>Potvrzuje skute\u010dnou platbu<\/td><\/tr><tr><td>Potvrzen\u00ed o zaplacen\u00ed dan\u011b z p\u0159evodu nemovitosti<\/td><td>Dokl\u00e1d\u00e1 zaplacenou da\u0148 ve f\u00e1zi akvizice<\/td><\/tr><tr><td>Faktury za not\u00e1\u0159sk\u00e9 a registra\u010dn\u00ed slu\u017eby<\/td><td>M\u016f\u017ee p\u0159isp\u011bt ke sn\u00ed\u017een\u00ed transak\u010dn\u00edch n\u00e1klad\u016f<\/td><\/tr><tr><td>Faktury za stavebn\u00ed pr\u00e1ce a rekonstrukce<\/td><td>M\u016f\u017ee podporovat p\u0159\u00edslu\u0161n\u00e1 vylep\u0161en\u00ed<\/td><\/tr><tr><td>Stavebn\u00ed povolen\u00ed a schv\u00e1len\u00ed<\/td><td>Podporujte charakter velk\u00fdch stavebn\u00edch projekt\u016f<\/td><\/tr><tr><td>Kupn\u00ed smlouva<\/td><td>Stanov\u00ed likvida\u010dn\u00ed hodnotu<\/td><\/tr><tr><td>Faktura agentury<\/td><td>N\u00e1klady spojen\u00e9 s prodejem dokument\u016f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Majitel\u00e9 mohou obecn\u011b p\u0159ed v\u00fdpo\u010dtem dan\u011b ode\u010d\u00edst \u010d\u00e1st n\u00e1klad\u016f ze sv\u00fdch hrub\u00fdch p\u0159\u00edjm\u016f z pron\u00e1jmu. Obvykle jsou k dispozici dva p\u0159\u00edstupy: uplatn\u011bn\u00ed n\u00e1roku na <strong>zdokumentovan\u00e9 skute\u010dn\u00e9 v\u00fddaje<\/strong> podlo\u017een\u00e9 \u00fa\u010dtenkami a fakturami, nebo pou\u017eit\u00edm <strong>standardn\u00ed odpo\u010det<\/strong> na z\u00e1klad\u011b procentn\u00edho pod\u00edlu z hrub\u00e9ho p\u0159\u00edjmu, pokud to p\u0159edpisy umo\u017e\u0148uj\u00ed. Je t\u0159eba si ov\u011b\u0159it platnou metodu odpo\u010dtu a p\u0159\u00edslu\u0161nou procentn\u00ed sazbu pro dan\u00e9 da\u0148ov\u00e9 obdob\u00ed a typ nemovitosti, proto\u017ee p\u0159edpisy se mohou m\u011bnit a ne ka\u017ed\u00e1 kategorie v\u00fddaj\u016f je nutn\u011b uzn\u00e1na.<\/p>\n\n\n\n<p>N\u00e1sleduj\u00edc\u00ed text p\u0159edstavuje zjednodu\u0161en\u00fd p\u0159\u00edklad toho, jak by se mohla vypo\u010d\u00edtat da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu s vyu\u017eit\u00edm standardn\u00edho odpo\u010dtu n\u00e1klad\u016f 30% popsan\u00e9ho spole\u010dnost\u00ed PwC v p\u0159\u00edpad\u011b, \u017ee skute\u010dn\u00e9 v\u00fddaje spojen\u00e9 s pron\u00e1jmem nejsou dolo\u017eeny. Tento p\u0159\u00edklad nenahrazuje odborn\u00e9 poradenstv\u00ed.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ro\u010dn\u00ed hrub\u00e9 n\u00e1jemn\u00e9<\/th><th>Standardn\u00ed n\u00e1klady u 30%<\/th><th>Ilustrativn\u00ed zdaniteln\u00fd p\u0159\u00edjem<\/th><th>Ilustra\u010dn\u00ed da\u0148 ve v\u00fd\u0161i 15%<\/th><\/tr><\/thead><tbody><tr><td>\u20ac12,000<\/td><td>\u20ac3,600<\/td><td>\u20ac8,400<\/td><td>\u20ac1,260<\/td><\/tr><tr><td>\u20ac24,000<\/td><td>\u20ac7,200<\/td><td>\u20ac16,800<\/td><td>\u20ac2,520<\/td><\/tr><tr><td>\u20ac40,000<\/td><td>\u20ac12,000<\/td><td>\u20ac28,000<\/td><td>\u20ac4,200<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>V\u00fd\u0161e uveden\u00e9 \u00fadaje uv\u00e1d\u011bj\u00ed pouze orienta\u010dn\u00ed v\u00fd\u0161i dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Nezahrnuj\u00ed \u017e\u00e1dnou p\u0159\u00edpadnou obecn\u00ed p\u0159ir\u00e1\u017eku.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situace v oblasti pron\u00e1jm\u016f<\/th><th>Standardn\u00ed odpo\u010det<\/th><\/tr><\/thead><tbody><tr><td>Standardn\u00ed pron\u00e1jem byt\u016f<\/td><td><strong>30%<\/strong><\/td><\/tr><tr><td>Kvalifikovan\u00e9 turistick\u00e9 ubytov\u00e1n\u00ed<\/td><td><strong>50% nebo 70%<\/strong><\/td><\/tr><tr><td>Zdokumentovan\u00e9 skute\u010dn\u00e9 v\u00fddaje<\/td><td>M\u016f\u017ee b\u00fdt pou\u017eito m\u00edsto toho, je-li to povoleno<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>To, kter\u00e1 metoda odpo\u010dtu se pou\u017eije, z\u00e1vis\u00ed na druhu pron\u00e1jmu a na dostupn\u00fdch dokladech.<\/p>\n<\/blockquote>\n\n\n\n<p>Na spl\u0148uj\u00edc\u00ed podm\u00ednky pron\u00e1jmy v r\u00e1mci cestovn\u00edho ruchu se za ur\u010dit\u00fdch okolnost\u00ed mohou vztahovat r\u016fzn\u00e9 procentn\u00ed sazby standardn\u00edch n\u00e1klad\u016f \u2013 50% nebo 70%. Majitel\u00e9, kte\u0159\u00ed mohou dolo\u017eit skute\u010dn\u00e9 v\u00fddaje, mohou m\u00edsto standardn\u00edho odpo\u010dtu uplatnit tyto v\u00fddaje, co\u017e by mohlo v\u00e9st k odli\u0161n\u00e9mu v\u00fdsledku.<\/p>\n\n\n\n<p>Spole\u010dnost PwC uv\u00e1d\u00ed v\u00fdjimky t\u00fdkaj\u00edc\u00ed se nemovitost\u00ed, kter\u00e9 da\u0148ov\u00fd poplatn\u00edk vyu\u017e\u00edv\u00e1 jako sv\u00e9 jedin\u00e9 a hlavn\u00ed m\u00edsto bydli\u0161t\u011b, a tak\u00e9 ur\u010dit\u00e9 p\u0159evody mezi man\u017eeli nebo na bl\u00edzk\u00e9 rodinn\u00e9 p\u0159\u00edslu\u0161n\u00edky. Ka\u017ed\u00e1 v\u00fdjimka z\u00e1vis\u00ed na spln\u011bn\u00ed p\u0159\u00edslu\u0161n\u00fdch z\u00e1konn\u00fdch podm\u00ednek a je t\u0159eba ji ov\u011b\u0159it p\u0159ed dokon\u010den\u00edm prodeje \u010di p\u0159evodu. Dlouh\u00e1 doba vlastnictv\u00ed sama o sob\u011b nezaru\u010duje v\u00fdjimku podle \u010dernohorsk\u00e9ho pr\u00e1va a <strong>Nem\u011blo by se p\u0159edpokl\u00e1dat, \u017ee existuj\u00ed v\u00fdjimky, ani\u017e by se ov\u011b\u0159ily aktu\u00e1ln\u00ed pr\u00e1vn\u00ed po\u017eadavky.<\/strong>.<\/p>\n\n\n\n<p>Pokud je nemovitost ve vlastnictv\u00ed spole\u010dnosti, a nikoli fyzick\u00e9 osoby, je zisk z prodeje pova\u017eov\u00e1n za p\u0159\u00edjem spole\u010dnosti, nikoli za osobn\u00ed kapit\u00e1lov\u00fd zisk, a uplat\u0148uje se na n\u011bj odli\u0161n\u00fd da\u0148ov\u00fd re\u017eim. Dopady na celkovou da\u0148ovou z\u00e1t\u011b\u017e z\u00e1vis\u00ed na struktu\u0159e spole\u010dnosti, n\u00e1kladech a pl\u00e1nech na rozd\u011blen\u00ed zisku. Prodejci, kte\u0159\u00ed jsou rezidenty v jin\u00e9 zemi, by tak\u00e9 m\u011bli zv\u00e1\u017eit, zda tato zem\u011b zda\u0148uje stejn\u00fd zisk \u2013 smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed m\u016f\u017ee p\u0159ekr\u00fdvaj\u00edc\u00ed se da\u0148ovou povinnost sn\u00ed\u017eit nebo zcela odstranit, z\u00e1le\u017e\u00ed v\u0161ak na konkr\u00e9tn\u00ed smlouv\u011b.<\/p>\n\n\n\n<p>\u0160ir\u0161\u00ed pohled na rizika, kter\u00e1 ovliv\u0148uj\u00ed hodnotu nemovitosti p\u0159i dal\u0161\u00edm prodeji, a na n\u00e1klady spojen\u00e9 s p\u0159\u00edpadn\u00fdmi chybami p\u0159i koupi, najdete v na\u0161em p\u0159ehledu chyb p\u0159i koupi nemovitosti v \u010cern\u00e9 Ho\u0159e.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Dal\u0161\u00ed dan\u011b souvisej\u00edc\u00ed s nemovitostmi<\/h2>\n\n\n\n<p>Krom\u011b t\u011bchto p\u011bti hlavn\u00edch dan\u00ed je dobr\u00e9 se p\u0159ed koup\u00ed nemovitosti nebo p\u0159ed zm\u011bnou vlastnick\u00fdch pom\u011br\u016f sezn\u00e1mit je\u0161t\u011b s n\u011bkolika dal\u0161\u00edmi situacemi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">D\u011bdictv\u00ed a dary<\/h3>\n\n\n\n<p>P\u0159i p\u0159evodu majetku formou d\u011bdictv\u00ed nebo daru se uplat\u0148uje zvl\u00e1\u0161tn\u00ed da\u0148ov\u00fd re\u017eim. Zp\u016fsob zach\u00e1zen\u00ed z\u00e1vis\u00ed p\u0159edev\u0161\u00edm na kategorii d\u011bdice: <strong>d\u011bdicov\u00e9 prvn\u00edho \u0159\u00e1du \u2013 obvykle man\u017eel \u010di man\u017eelka, d\u011bti a rodi\u010de \u2013 mohou m\u00edt n\u00e1rok na osvobozen\u00ed od dan\u011b<\/strong>, zat\u00edmco p\u0159evody na vzd\u00e1len\u011bj\u0161\u00ed d\u011bdice nebo osoby, kter\u00e9 nejsou v p\u0159\u00edbuzensk\u00e9m vztahu, mohou podl\u00e9hat zdan\u011bn\u00ed podle p\u0159edpis\u016f o dani z p\u0159evodu majetku nebo d\u011bdick\u00e9 dani. Konkr\u00e9tn\u00ed podm\u00ednky, v\u00fdjimky a platn\u00e9 sazby by m\u011bl ov\u011b\u0159it not\u00e1\u0159, kter\u00fd poz\u016fstalost vy\u0159izuje, jeliko\u017e pravidla z\u00e1vis\u00ed na konkr\u00e9tn\u00edm vztahu a okolnostech.<\/p>\n\n\n\n<p>Pokud m\u00e1 p\u0159\u00edjemce bydli\u0161t\u011b tak\u00e9 v jin\u00e9 zemi, mohou b\u00fdt relevantn\u00ed i p\u0159eshrani\u010dn\u00ed da\u0148ov\u00e9 povinnosti t\u00fdkaj\u00edc\u00ed se d\u011bdick\u00e9 nebo darovac\u00ed dan\u011b v dan\u00e9 jurisdikci. P\u0159ed dokon\u010den\u00edm p\u0159evodu je t\u0159eba ov\u011b\u0159it p\u0159\u00edslu\u0161nou kategorii d\u011bdictv\u00ed a da\u0148ov\u00e9 zach\u00e1zen\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Turistick\u00e9 a m\u00edstn\u00ed poplatky<\/h3>\n\n\n\n<p>Majitel\u00e9 nemovitost\u00ed, kte\u0159\u00ed sv\u00e9 nemovitosti pronaj\u00edmaj\u00ed host\u016fm, by si m\u011bli uv\u011bdomit rozd\u00edl mezi r\u016fzn\u00fdmi druhy poplatk\u016f. Tyto <strong>ro\u010dn\u00ed da\u0148 z nemovitosti<\/strong> jedn\u00e1 se o pravideln\u00fd obecn\u00ed poplatek, kter\u00fd hrad\u00ed vlastn\u00edk. Samostatn\u011b pak host\u00e9 ubytovan\u00ed v kr\u00e1tkodob\u00e9m ubytov\u00e1n\u00ed obvykle mus\u00ed zaplatit <strong>pobytov\u00e1 da\u0148<\/strong>; v p\u0159\u00edpad\u011b registrovan\u00e9ho ubytov\u00e1n\u00ed m\u016f\u017ee m\u00edt hostitel nebo provozovatel ubytov\u00e1n\u00ed povinnosti souvisej\u00edc\u00ed s registrac\u00ed host\u016f, v\u00fdb\u011brem tohoto poplatku nebo jeho vykazov\u00e1n\u00edm m\u00edstn\u00edm org\u00e1n\u016fm. V n\u011bkter\u00fdch obc\u00edch mohou platit tak\u00e9 dal\u0161\u00ed poplatky souvisej\u00edc\u00ed s nemovitostmi v souvislosti s turistickou \u010dinnost\u00ed. Jedn\u00e1 se o samostatn\u00e9 povinnosti a jejich pova\u017eov\u00e1n\u00ed za jednu souhrnnou platbu m\u016f\u017ee v\u00e9st k chyb\u00e1m p\u0159i vykazov\u00e1n\u00ed.<\/p>\n\n\n\n<p>P\u0159ed zah\u00e1jen\u00edm pron\u00e1jmu nemovitosti je t\u0159eba si u p\u0159\u00edslu\u0161n\u00e9ho obecn\u00edho \u00fa\u0159adu nebo m\u00edstn\u00ed turistick\u00e9 organizace ov\u011b\u0159it p\u0159esn\u00fd postup, registra\u010dn\u00ed po\u017eadavky a \u010d\u00e1stky.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">N\u00e1kup prost\u0159ednictv\u00edm spole\u010dnosti<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Probl\u00e9m<\/th><th>Osobn\u00ed vlastnictv\u00ed<\/th><th>Vlastnick\u00e1 struktura spole\u010dnosti<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 ve f\u00e1zi n\u00e1kupu<\/td><td>Z\u00e1le\u017e\u00ed na tom, zda se jedn\u00e1 o DPH nebo da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td>Z\u00e1le\u017e\u00ed tak\u00e9 na tom, zda se jedn\u00e1 o DPH nebo da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><\/tr><tr><td>P\u0159\u00edjmy z pron\u00e1jmu<\/td><td>Pravidla pro da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/td><td>Pravidla pro da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/td><\/tr><tr><td>\u00da\u010detnictv\u00ed<\/td><td>Omezen\u00e9 osobn\u00ed hl\u00e1\u0161en\u00ed<\/td><td>Pr\u016fb\u011b\u017en\u00e9 veden\u00ed \u00fa\u010detnictv\u00ed a pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed<\/td><\/tr><tr><td>Vr\u00e1cen\u00ed DPH<\/td><td>Obvykle nen\u00ed k dispozici pro soukrom\u00e9 \u00fa\u010dely<\/td><td>M\u016f\u017ee b\u00fdt mo\u017en\u00e9 za spln\u011bn\u00ed podm\u00ednek t\u00fdkaj\u00edc\u00edch se DPH<\/td><\/tr><tr><td>Prodej nemovitosti<\/td><td>Re\u017eim zdan\u011bn\u00ed kapit\u00e1lov\u00fdch zisk\u016f fyzick\u00fdch osob<\/td><td>Zp\u016fsob zdan\u011bn\u00ed p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/td><\/tr><tr><td>Rozd\u011blen\u00ed zisku<\/td><td>Neplat\u00ed<\/td><td>M\u016f\u017ee doj\u00edt k zdan\u011bn\u00ed dividend<\/td><\/tr><tr><td>Ro\u010dn\u00ed kontrola dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f<\/td><td>Obecn\u011b ni\u017e\u0161\u00ed<\/td><td>N\u00e1klady spole\u010dnosti na \u00fadr\u017ebu a \u00fa\u010detnictv\u00ed<\/td><\/tr><tr><td>Pl\u00e1nov\u00e1n\u00ed poz\u016fstalosti<\/td><td>Pravidla pro n\u00e1stupnictv\u00ed fyzick\u00fdch osob<\/td><td>Je t\u0159eba zohlednit akcie a strukturu spole\u010dnosti<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>N\u00e1kup prost\u0159ednictv\u00edm spole\u010dnosti nen\u00ed automaticky da\u0148ov\u011b v\u00fdhodn\u011bj\u0161\u00ed. Porovn\u00e1n\u00ed by m\u011blo zahrnovat da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, veden\u00ed \u00fa\u010detnictv\u00ed, pod\u00e1v\u00e1n\u00ed v\u00fdro\u010dn\u00edch zpr\u00e1v, bankovn\u00ed poplatky, status z hlediska DPH, od\u010derp\u00e1n\u00ed \u010di rozd\u011blen\u00ed zisku a da\u0148ov\u00e9 d\u016fsledky budouc\u00edho prodeje nemovitosti nebo akci\u00ed spole\u010dnosti.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Dan\u011b a dal\u0161\u00ed n\u00e1klady spojen\u00e9 s n\u00e1kupem<\/h2>\n\n\n\n<p>Jednou z nej\u010dast\u011bj\u0161\u00edch chyb p\u0159i pl\u00e1nov\u00e1n\u00ed je pova\u017eovat v\u0161echny n\u00e1klady souvisej\u00edc\u00ed s n\u00e1kupem za \u201cdan\u011b\u201d. N\u011bkter\u00e9 n\u00e1klady jsou skute\u010dn\u011b dan\u011bmi \u2013 z\u00e1konem stanoven\u00e9 poplatky vypo\u010d\u00edt\u00e1van\u00e9 na z\u00e1klad\u011b hodnoty transakce nebo nemovitosti. Jin\u00e9 jsou odm\u011bny za odborn\u00e9 slu\u017eby, administrativn\u00ed poplatky nebo n\u00e1klady na slu\u017eby. Toto rozli\u0161en\u00ed je d\u016fle\u017eit\u00e9, a to nejen proto, \u017ee o dan\u00edch nelze vyjedn\u00e1vat, zat\u00edmco v\u00fd\u0161e poplatk\u016f se m\u016f\u017ee li\u0161it.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1klady<\/th><th>Da\u0148 nebo poplatek<\/th><th>Jednor\u00e1zov\u00e9 nebo opakovan\u00e9<\/th><th>Obvykle hrad\u00ed<\/th><th>Co je t\u0159eba ov\u011b\u0159it<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td>Dan\u011b<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Kupuj\u00edc\u00ed<\/td><td>Plat\u00ed pro dal\u0161\u00ed prodej; ov\u011b\u0159te cenov\u00e9 p\u00e1smo<\/td><\/tr><tr><td>DPH u novostaveb<\/td><td>Dan\u011b<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Prost\u0159ednictv\u00edm v\u00fdvoj\u00e1\u0159e<\/td><td>Zda je cena v\u010detn\u011b DPH<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Dan\u011b<\/td><td>Opakuj\u00edc\u00ed se<\/td><td>Majitel<\/td><td>M\u011bstsk\u00e1 sazba a stanoven\u00e1 hodnota<\/td><\/tr><tr><td>Not\u00e1\u0159sk\u00e9 poplatky<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Jak bylo dohodnuto; n\u00e1klady obvykle hrad\u00ed kupuj\u00edc\u00ed<\/td><td>Sazby m\u00edstn\u00edch not\u00e1\u0159\u016f<\/td><\/tr><tr><td>Pr\u00e1vn\u00ed \/ nez\u00e1visl\u00e9 posouzen\u00ed<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Kupuj\u00edc\u00ed<\/td><td>Rozsah a n\u00e1klady dohodnuty p\u0159edem<\/td><\/tr><tr><td>Certifikovan\u00fd tlumo\u010dn\u00edk<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Kupuj\u00edc\u00ed<\/td><td>Vy\u017eadov\u00e1no u n\u011bkter\u00fdch podpis\u016f<\/td><\/tr><tr><td>Katastr \/ spr\u00e1vn\u00ed poplatky<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Kupuj\u00edc\u00ed<\/td><td>Aktu\u00e1ln\u00ed registra\u010dn\u00ed poplatky<\/td><\/tr><tr><td>Agenturn\u00ed provize<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Li\u0161\u00ed se podle dohody<\/td><td>Kdo hrad\u00ed n\u00e1klady, jak bylo dohodnuto v r\u00e1mci transakce<\/td><\/tr><tr><td>N\u00e1klady na mezin\u00e1rodn\u00ed p\u0159evody<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Kupuj\u00edc\u00ed<\/td><td>Bankovn\u00ed poplatky, poplatky koresponden\u010dn\u00edm bank\u00e1m<\/td><\/tr><tr><td>\u00dadr\u017eba budov \/ Sdru\u017een\u00ed vlastn\u00edk\u016f byt\u016f<\/td><td>Poplatek<\/td><td>Opakuj\u00edc\u00ed se<\/td><td>Majitel<\/td><td>M\u011bs\u00ed\u010dn\u00ed nebo ro\u010dn\u00ed poplatek za slu\u017eby<\/td><\/tr><tr><td>Obnoven\u00ed dod\u00e1vek energi\u00ed<\/td><td>Poplatek<\/td><td>Jednor\u00e1zov\u00fd<\/td><td>Kupuj\u00edc\u00ed<\/td><td>Poplatky za z\u0159\u00edzen\u00ed slu\u017eby u konkr\u00e9tn\u00edho poskytovatele<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Pravidla pro bankovn\u00ed platby p\u0159i transakc\u00edch s nemovitostmi<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Novely zve\u0159ejn\u011bn\u00e9 v \u010cern\u00e9 Ho\u0159e v kv\u011btnu 2026 zavedly p\u0159\u00edsn\u011bj\u0161\u00ed platebn\u00ed po\u017eadavky pro transakce s nemovitostmi p\u0159esahuj\u00edc\u00ed 10 000 EUR.<\/p>\n\n\n\n<p>Platby v r\u00e1mci t\u011bchto transakc\u00ed mus\u00ed b\u00fdt zpracov\u00e1ny prost\u0159ednictv\u00edm bankovn\u00edho syst\u00e9mu a mus\u00ed b\u00fdt provedeny na bankovn\u00ed \u00fa\u010det veden\u00fd v \u010cern\u00e9 Ho\u0159e. V kupn\u00ed smlouv\u011b a platebn\u00edch pokynech by m\u011blo b\u00fdt jasn\u011b uvedeno, kter\u00fd \u010dernohorsk\u00fd \u00fa\u010det se pou\u017e\u00edv\u00e1 a jak\u00fdm zp\u016fsobem budou p\u0159ev\u00e1d\u011bny kupn\u00ed cena, z\u00e1lohy a spl\u00e1tky.<\/p>\n\n\n\n<p>Pokud byla \u010d\u00e1st kupn\u00ed ceny nebo z\u00e1loha uhrazena p\u0159ed not\u00e1\u0159sk\u00fdm ov\u011b\u0159en\u00edm, m\u016f\u017ee not\u00e1\u0159 po\u017eadovat doklad prokazuj\u00edc\u00ed, \u017ee bankovn\u00ed transakce byla provedena. Prohl\u00e1\u0161en\u00ed stran o tom, \u017ee platba byla provedena, samo o sob\u011b nesta\u010d\u00ed.<\/p>\n\n\n\n<p>Zahrani\u010dn\u00ed kupuj\u00edc\u00ed by si m\u011bli p\u0159ed podpisem smlouvy ov\u011b\u0159it zp\u016fsob platby a po\u010d\u00edtat s \u010dasovou rezervou na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kontroly dodr\u017eov\u00e1n\u00ed bankovn\u00edch p\u0159edpis\u016f a kontroly p\u016fvodu finan\u010dn\u00edch prost\u0159edk\u016f;<\/li>\n\n\n\n<li>v p\u0159\u00edpad\u011b pot\u0159eby z\u0159\u00eddit \u00fa\u010det;<\/li>\n\n\n\n<li>mezin\u00e1rodn\u00ed p\u0159evody p\u0159es SWIFT;<\/li>\n\n\n\n<li>poplatky koresponden\u010dn\u00edch bank;<\/li>\n\n\n\n<li>p\u0159epo\u010det m\u011bn;<\/li>\n\n\n\n<li>zaji\u0161t\u011bn\u00ed potvrzen\u00ed o platb\u011b pro not\u00e1\u0159e.<\/li>\n<\/ul>\n\n\n\n<p>Kupuj\u00edc\u00ed by nem\u011bl p\u0159ev\u00e1d\u011bt finan\u010dn\u00ed prost\u0159edky na soukrom\u00fd \u00fa\u010det nebo \u00fa\u010det t\u0159et\u00ed strany, kter\u00fd nen\u00ed v not\u00e1\u0159sky ov\u011b\u0159en\u00fdch dokumentech k transakci jasn\u011b uveden, ani\u017e by si nejprve vy\u017e\u00e1dal nez\u00e1visl\u00e9 pr\u00e1vn\u00ed potvrzen\u00ed.<\/p>\n<\/blockquote>\n\n\n\n<p>Not\u00e1\u0159sk\u00e9 poplatky v \u010cern\u00e9 Ho\u0159e jsou stanoveny regulovan\u00fdm sazebn\u00edkem, a lze je proto odhadnout na z\u00e1klad\u011b hodnoty nemovitosti. Podle sazebn\u00edku platn\u00e9ho od 9. dubna 2026 se z\u00e1kladn\u00ed poplatek za standardn\u00ed not\u00e1\u0159skou listinu pohybuje od 180 EUR u nemovitost\u00ed v hodnot\u011b do 19 999,99 EUR a\u017e po 480 EUR u nemovitost\u00ed v hodnot\u011b od 80 000 EUR do 119 999,99 EUR. Nad 120 000 \u20ac se poplatek zvy\u0161uje o 13 \u20ac za ka\u017ed\u00fdch zapo\u010dat\u00fdch 15 000 \u20ac hodnoty, a to a\u017e do maxim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1kladn\u00edho poplatku 8 000 \u20ac. DPH, spr\u00e1vn\u00ed poplatky a p\u0159\u00edpadn\u00e9 dal\u0161\u00ed not\u00e1\u0159sk\u00e9 slu\u017eby se \u00fa\u010dtuj\u00ed zvl\u00e1\u0161\u0165.<\/p>\n\n\n\n<p>Za zm\u00ednku tak\u00e9 stoj\u00ed, \u017ee <strong>provize agentur<\/strong> nejsou pevn\u011b dan\u00fdm pravidlem: to, kdo poplatek hrad\u00ed, z\u00e1vis\u00ed na tom, jak byla transakce sjedn\u00e1na, a toto by m\u011blo b\u00fdt vyjasn\u011bno je\u0161t\u011b p\u0159ed pod\u00e1n\u00edm nab\u00eddky. N\u011bkte\u0159\u00ed develope\u0159i zahrnuj\u00ed n\u00e1klady na zprost\u0159edkov\u00e1n\u00ed do sv\u00fdch cen; u transakc\u00ed s nemovitostmi z druh\u00e9 ruky se struktura li\u0161\u00ed.<\/p>\n\n\n\n<p>Pro kupuj\u00edc\u00ed, kte\u0159\u00ed maj\u00ed v \u00famyslu uskute\u010dnit n\u00e1kup, ani\u017e by byli fyzicky p\u0159\u00edtomni v \u010cern\u00e9 Ho\u0159e, je tento proces spojen s dodate\u010dn\u00fdm pl\u00e1nov\u00e1n\u00edm t\u00fdkaj\u00edc\u00edm se pln\u00e9 moci, vzd\u00e1len\u00e9ho podepisov\u00e1n\u00ed dokument\u016f a zaji\u0161t\u011bn\u00ed mezin\u00e1rodn\u00edch plateb. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Not\u00e1\u0159sk\u00e9 poplatky v \u010cern\u00e9 Ho\u0159e<\/h3>\n\n\n\n<p>Not\u00e1\u0159sk\u00e9 poplatky se vypo\u010d\u00edt\u00e1vaj\u00ed podle regulovan\u00e9ho sazebn\u00edku, nikoli na z\u00e1klad\u011b voln\u00e9ho vyjedn\u00e1v\u00e1n\u00ed, jako je tomu u b\u011b\u017en\u00fdch komer\u010dn\u00edch slu\u017eeb. Kone\u010dn\u00e1 \u010d\u00e1stka faktury v\u0161ak z\u00e1vis\u00ed na hodnot\u011b transakce, druhu not\u00e1\u0159sk\u00e9ho \u00fakonu a na dal\u0161\u00edch po\u017eadovan\u00fdch dokumentech \u010di slu\u017eb\u00e1ch.<\/p>\n\n\n\n<p>Za pln\u00e9 moci, souhlasy, ov\u011b\u0159en\u00e9 kopie, dal\u0161\u00ed origin\u00e1ly, prohl\u00e1\u0161en\u00ed, p\u0159\u00edlohy a dal\u0161\u00ed not\u00e1\u0159sk\u00e9 \u00fakony mohou b\u00fdt \u00fa\u010dtov\u00e1ny samostatn\u00e9 poplatky. P\u0159i \u017e\u00e1dosti o cenovou nab\u00eddku je rovn\u011b\u017e t\u0159eba si ov\u011b\u0159it v\u00fd\u0161i platn\u00e9 DPH a n\u00e1hradu v\u00fddaj\u016f.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Hodnota nemovitosti<\/th><th>Orienta\u010dn\u00ed z\u00e1kladn\u00ed not\u00e1\u0159sk\u00fd poplatek<\/th><th>Z\u00e1kladn\u00ed poplatek v\u010detn\u011b DPH 21%<\/th><\/tr><\/thead><tbody><tr><td>A\u017e 19 999,99 \u20ac<\/td><td>\u20ac180<\/td><td>\u20ac217.80<\/td><\/tr><tr><td>20 000\u201339 999,99 EUR<\/td><td>\u20ac250<\/td><td>\u20ac302.50<\/td><\/tr><tr><td>40 000\u201359 999,99 EUR<\/td><td>\u20ac350<\/td><td>\u20ac423.50<\/td><\/tr><tr><td>60 000\u201379 999,99 EUR<\/td><td>\u20ac420<\/td><td>\u20ac508.20<\/td><\/tr><tr><td>80 000\u2013119 999,99 EUR<\/td><td>\u20ac480<\/td><td>\u20ac580.80<\/td><\/tr><tr><td>Nad 120 000 \u20ac<\/td><td>480 \u20ac + 13 \u20ac za ka\u017ed\u00fdch zapo\u010dat\u00fdch 15 000 \u20ac nad \u010d\u00e1stkou 120 000 \u20ac<\/td><td>K vypo\u010d\u00edtan\u00e9mu poplatku se p\u0159ipo\u010d\u00edt\u00e1v\u00e1 DPH<\/td><\/tr><tr><td>Maxim\u00e1ln\u00ed z\u00e1kladn\u00ed poplatek<\/td><td>\u20ac8,000<\/td><td>\u20ac9,680<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Tyto \u010d\u00e1stky zahrnuj\u00ed pouze z\u00e1kladn\u00ed poplatek. Kone\u010dn\u00e1 faktura m\u016f\u017ee d\u00e1le obsahovat poplatky za ov\u011b\u0159en\u00e9 kopie, dal\u0161\u00ed origin\u00e1ly, pln\u00e9 moci, p\u0159\u00edlohy, tlumo\u010den\u00ed, administrativn\u00ed n\u00e1klady a dal\u0161\u00ed slu\u017eby souvisej\u00edc\u00ed s danou transakc\u00ed.<\/p>\n\n\n\n<p>Vybran\u00fd not\u00e1\u0159 by m\u011bl p\u0159ed not\u00e1\u0159sk\u00fdm ov\u011b\u0159en\u00edm p\u0159edlo\u017eit p\u00edsemn\u00fd odhad n\u00e1klad\u016f. V tomto odhadu by m\u011bl b\u00fdt rozli\u0161en hlavn\u00ed not\u00e1\u0159sk\u00fd poplatek od DPH, poplatk\u016f za kopie, ov\u011b\u0159en\u00ed, tlumo\u010den\u00ed a jak\u00fdchkoli dal\u0161\u00edch slu\u017eeb \u00fa\u010dtovan\u00fdch zvl\u00e1\u0161\u0165.<\/p>\n\n\n\n\n\n\n<h3 class=\"wp-block-heading\">Pr\u00e1vn\u00ed n\u00e1klady, n\u00e1klady na p\u0159eklad a registra\u010dn\u00ed poplatky<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1klady<\/th><th>Jak se to obvykle po\u010d\u00edt\u00e1<\/th><th>Co ovliv\u0148uje v\u00fd\u0161i<\/th><\/tr><\/thead><tbody><tr><td>Nez\u00e1visl\u00e9 pr\u00e1vn\u00ed posouzen\u00ed<\/td><td>Pau\u0161\u00e1ln\u00ed poplatek, odstup\u0148ovan\u00fd poplatek nebo procentn\u00ed sazba<\/td><td>Historie vlastnick\u00fdch pr\u00e1v, povolen\u00ed, z\u00e1stavn\u00ed pr\u00e1va, prod\u00e1vaj\u00edc\u00ed v podob\u011b pr\u00e1vnick\u00e9 osoby a slo\u017eitost transakce<\/td><\/tr><tr><td>Certifikovan\u00fd tlumo\u010dn\u00edk<\/td><td>Na z\u00e1klad\u011b domluvy nebo podle str\u00e1ven\u00e9ho \u010dasu<\/td><td>Doba trv\u00e1n\u00ed a n\u00e1ro\u010dnost not\u00e1\u0159sk\u00e9ho podpisu<\/td><\/tr><tr><td>P\u0159eklad dokument\u016f<\/td><td>Na str\u00e1nku nebo na dokument<\/td><td>Po\u017eadavky na objem, jazyk a certifikaci<\/td><\/tr><tr><td>Z\u00e1pis do katastru nemovitost\u00ed<\/td><td>Administrativn\u00ed poplatek<\/td><td>Druh a po\u010det \u017e\u00e1dost\u00ed<\/td><\/tr><tr><td>Pln\u00e1 moc<\/td><td>Vypracov\u00e1n\u00ed dokument\u016f, not\u00e1\u0159sk\u00e9 ov\u011b\u0159en\u00ed a legalizace<\/td><td>Zem\u011b vyd\u00e1n\u00ed, po\u017eadavky na p\u0159eklad a apostilu<\/td><\/tr><tr><td>Mezin\u00e1rodn\u00ed platba<\/td><td>Bankovn\u00ed sazby<\/td><td>P\u0159epo\u010det m\u011bn, banka odes\u00edlatele a koresponden\u010dn\u00ed banky<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Not\u00e1\u0159 a nez\u00e1visl\u00fd pr\u00e1vn\u00edk kupuj\u00edc\u00edho pln\u00ed r\u016fzn\u00e9 funkce. Not\u00e1\u0159 ov\u011b\u0159uje platnost transakce a zaji\u0161\u0165uje, aby not\u00e1\u0159sk\u00fd z\u00e1pis spl\u0148oval platn\u00e9 form\u00e1ln\u00ed po\u017eadavky. Nez\u00e1visl\u00fd pr\u00e1vn\u00edk prov\u00e1d\u00ed prov\u011brku nemovitosti a zastupuje z\u00e1jmy kupuj\u00edc\u00edho.<\/p>\n\n\n\n<p>Certifikovan\u00fd tlumo\u010dn\u00edk zaji\u0161\u0165uje, aby strana, kter\u00e1 nerozum\u00ed jazyku not\u00e1\u0159sk\u00e9ho listu, porozum\u011bla obsahu dokumentu i pr\u00e1vn\u00edm d\u016fsledk\u016fm jeho podpisu. Tlumo\u010dn\u00edk nenahrazuje nez\u00e1visl\u00e9 pr\u00e1vn\u00ed poradenstv\u00ed.<\/p>\n\n\n\n<p>Vzhledem k tomu, \u017ee ceny t\u011bchto slu\u017eeb se li\u0161\u00ed v z\u00e1vislosti na transakci a poskytovateli, m\u011bli by si kupuj\u00edc\u00ed vy\u017e\u00e1dat p\u00edsemn\u00e9 cenov\u00e9 nab\u00eddky, m\u00edsto aby se spol\u00e9hali na jedin\u00fd celost\u00e1tn\u00ed odhad.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">T\u0159i praktick\u00e9 da\u0148ov\u00e9 sc\u00e9n\u00e1\u0159e<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/58ff13a6-314a-49af-9c17-fa5071711e13_rezultat-1024x577.webp\" alt=\"Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e: Praktick\u00fd pr\u016fvodce pro kupuj\u00edc\u00ed\" class=\"wp-image-5968\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/58ff13a6-314a-49af-9c17-fa5071711e13_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/58ff13a6-314a-49af-9c17-fa5071711e13_rezultat-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/58ff13a6-314a-49af-9c17-fa5071711e13_rezultat-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/07\/58ff13a6-314a-49af-9c17-fa5071711e13_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>N\u00e1sleduj\u00edc\u00ed sc\u00e9n\u00e1\u0159e slou\u017e\u00ed pouze jako ilustrace pro pl\u00e1nov\u00e1n\u00ed, nejedn\u00e1 se o ofici\u00e1ln\u00ed da\u0148ov\u00e9 v\u00fdpo\u010dty. Jejich \u00fa\u010delem je uk\u00e1zat, jak se hlavn\u00ed dan\u011b vz\u00e1jemn\u011b ovliv\u0148uj\u00ed u nemovitost\u00ed r\u016fzn\u00fdch typ\u016f a hodnot. Skute\u010dn\u00e9 \u010d\u00e1stky z\u00e1vis\u00ed na rozhodnut\u00edch obce, ov\u011b\u0159en\u00e9m stavu nemovitosti a individu\u00e1ln\u00edch okolnostech.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sc\u00e9n\u00e1\u0159 1: Byt na sekund\u00e1rn\u00edm trhu za 140 000 \u20ac<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Dal\u0161\u00ed polo\u017eka<\/th><th>P\u0159\u00edklad<\/th><\/tr><\/thead><tbody><tr><td>Not\u00e1\u0159sk\u00fd poplatek<\/td><td>Vy\u017e\u00e1dejte si p\u00edsemnou cenovou nab\u00eddku podle aktu\u00e1ln\u00edho cen\u00edku<\/td><\/tr><tr><td>Nez\u00e1visl\u00e9 pr\u00e1vn\u00ed posouzen\u00ed<\/td><td>P\u0159ed proveden\u00edm rezervace se dohodn\u011bte na rozsahu slu\u017eeb a cen\u011b<\/td><\/tr><tr><td>Certifikovan\u00fd tlumo\u010dn\u00edk<\/td><td>Uve\u010fte, je-li to nutn\u00e9 pro podeps\u00e1n\u00ed<\/td><\/tr><tr><td>Katastr\u00e1ln\u00ed a bankovn\u00ed poplatky<\/td><td>Zjist\u011bte si aktu\u00e1ln\u00ed sazby a bankovn\u00ed poplatky<\/td><\/tr><tr><td>Orienta\u010dn\u00ed \u010d\u00e1stka nad cenou<\/td><td>P\u0159ibli\u017en\u011b 7 000\u201311 200 \u20ac, s v\u00fdhradou ov\u011b\u0159en\u00ed<\/td><\/tr><tr><td>Lh\u016fta pro zaplacen\u00ed dan\u011b z p\u0159evodu nemovitosti<\/td><td>Vr\u00e1cen\u00ed a \u00fahrada jsou zpravidla splatn\u00e9 do 15 dn\u016f od data uzav\u0159en\u00ed smlouvy<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Tento p\u0159\u00edklad zn\u00e1zor\u0148uje b\u011b\u017en\u00fd n\u00e1kup nemovitosti z druh\u00e9 ruky. A\u010dkoli se da\u0148 z p\u0159evodu nemovitosti vypo\u010d\u00edt\u00e1v\u00e1 snadno, v\u00fd\u0161e ro\u010dn\u00ed dan\u011b z nemovitosti z\u00e1vis\u00ed sp\u00ed\u0161e na ocen\u011bn\u00ed proveden\u00e9m obc\u00ed ne\u017e na kupn\u00ed cen\u011b.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sc\u00e9n\u00e1\u0159 2: Novostavba bytu za 280 000 \u20ac<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Polo\u017eka<\/th><th>P\u0159\u00edklad<\/th><th>Pozn\u00e1mky<\/th><\/tr><\/thead><tbody><tr><td>N\u00e1kupn\u00ed cena<\/td><td><strong>\u20ac280,000<\/strong><\/td><td>Nov\u011b postaven\u00fd byt<\/td><\/tr><tr><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td><strong>Obecn\u011b se to nevztahuje<\/strong><\/td><td>Pokud se DPH vztahuje na prvn\u00ed zdaniteln\u00e9 p\u0159eveden\u00ed<\/td><\/tr><tr><td>DPH<\/td><td>Ov\u011b\u0159te si to u v\u00fdvoj\u00e1\u0159e<\/td><td>Zkontrolujte, zda je ji\u017e zahrnuto v kupn\u00ed cen\u011b<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td><strong>P\u0159ibli\u017en\u011b 700\u20132 800 \u20ac<\/strong><\/td><td>Na z\u00e1klad\u011b obecn\u00edho odhadu<\/td><\/tr><tr><td>Hlavn\u00ed ov\u011b\u0159en\u00ed<\/td><td>Zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed DPH<\/td><td>P\u0159ed podpisem si ov\u011b\u0159te smlouvu a fakturu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Kupuj\u00edc\u00ed by m\u011bl p\u0159ipravit dva r\u016fzn\u00e9 n\u00e1vrhy cen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u010detn\u011b DPH:<\/strong> Uveden\u00e1 \u010d\u00e1stka 280 000 \u20ac ji\u017e zahrnuje DPH, kterou za\u00fa\u010dtoval developer. Kupuj\u00edc\u00ed by m\u011bl v rozpo\u010dtu po\u010d\u00edtat samostatn\u011b s n\u00e1klady na not\u00e1\u0159e, pr\u00e1vn\u00ed prov\u011brku, p\u0159eklad, z\u00e1pis do katastru nemovitost\u00ed a bankovn\u00ed poplatky.<\/li>\n\n\n\n<li><strong>bez DPH:<\/strong> Je t\u0159eba p\u0159ipo\u010d\u00edtat DPH v souladu s podm\u00ednkami uveden\u00fdmi ve smlouv\u011b a na faktu\u0159e, co\u017e podstatn\u011b zvy\u0161uje po\u017eadovan\u00fd rozpo\u010det.<\/li>\n<\/ul>\n\n\n\n<p>P\u0159ed podpisem smlouvy se ujist\u011bte, \u017ee se jedn\u00e1 o prvn\u00ed zdaniteln\u00fd p\u0159evod novostavby, a nikoli o prodej z druh\u00e9 ruky. Kupuj\u00edc\u00ed, j\u00edm\u017e je pr\u00e1vnick\u00e1 osoba, by si m\u011bl rovn\u011b\u017e vy\u017e\u00e1dat \u00fa\u010detn\u00ed poradenstv\u00ed ohledn\u011b toho, zda bude registrov\u00e1n jako pl\u00e1tce DPH, zda bude nemovitost vyu\u017e\u00edv\u00e1na k zdaniteln\u00e9 podnikatelsk\u00e9 \u010dinnosti a zda bude mo\u017en\u00e9 uplatnit odpo\u010det vstupn\u00ed DPH.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Sc\u00e9n\u00e1\u0159 3: Pob\u0159e\u017en\u00ed vila v hodnot\u011b 650 000 \u20ac, pronaj\u00edman\u00e1 sez\u00f3nn\u011b<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Polo\u017eka<\/th><th>P\u0159\u00edklad<\/th><\/tr><\/thead><tbody><tr><td>N\u00e1kupn\u00ed cena<\/td><td><strong>\u20ac650,000<\/strong><\/td><\/tr><tr><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td><strong>\u20ac31,000<\/strong><\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td><strong>P\u0159ibli\u017en\u011b 1 625\u20136 500 \u20ac<\/strong><\/td><\/tr><tr><td>Hrub\u00fd ro\u010dn\u00ed p\u0159\u00edjem z pron\u00e1jmu<\/td><td><strong>\u20ac50,000<\/strong><\/td><\/tr><tr><td>P\u0159\u00edklad v\u00fdpo\u010dtu dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td><strong>\u20ac5,250<\/strong><\/td><\/tr><tr><td>Budouc\u00ed prodejn\u00ed cena<\/td><td><strong>\u20ac800,000<\/strong><\/td><\/tr><tr><td>Ilustrativn\u00ed kapit\u00e1lov\u00fd zisk<\/td><td><strong>\u20ac150,000<\/strong><\/td><\/tr><tr><td>P\u0159\u00edklad dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/td><td><strong>\u20ac22,500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Tento sc\u00e9n\u00e1\u0159 zahrnuje n\u011bkolik da\u0148ov\u00fdch kategori\u00ed, kter\u00e9 se mohou uplatnit v pr\u016fb\u011bhu cel\u00e9ho obdob\u00ed vlastnictv\u00ed. Skute\u010dn\u00e1 da\u0148ov\u00e1 situace z\u00e1vis\u00ed na zp\u016fsobu vyu\u017eit\u00ed nemovitosti, podkladov\u00e9 dokumentaci a platn\u00fdch pr\u00e1vn\u00edch p\u0159edpisech v dob\u011b koup\u011b a prodeje.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Dal\u0161\u00ed polo\u017eka pro prvn\u00ed ro\u010dn\u00edk<\/th><th>Z\u00e1klad pro v\u00fdpo\u010det<\/th><\/tr><\/thead><tbody><tr><td>Registrace turistick\u00e9ho ubytov\u00e1n\u00ed<\/td><td>Aktu\u00e1ln\u00ed po\u017eadavky m\u00edstn\u00edch org\u00e1n\u016f a org\u00e1n\u016f pro cestovn\u00ed ruch<\/td><\/tr><tr><td>Pobytov\u00e1 da\u0148<\/td><td>Odli\u0161n\u011b od dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><\/tr><tr><td>Spr\u00e1va nemovitost\u00ed<\/td><td>Dohodnut\u00e9 procento nebo pevn\u00fd ro\u010dn\u00ed poplatek<\/td><\/tr><tr><td>\u00dadr\u017eba a servis<\/td><td>Skute\u010dn\u00fd rozpo\u010det na vilu a vybaven\u00ed<\/td><\/tr><tr><td>Poji\u0161t\u011bn\u00ed a poplatky za energie v dob\u011b, kdy je nemovitost pr\u00e1zdn\u00e1<\/td><td>Nab\u00eddky poskytovatel\u016f a poji\u0161\u0165oven<\/td><\/tr><tr><td>Doklady o n\u00e1kladech na pron\u00e1jem<\/td><td>Faktury a doklady o bankovn\u00edch platb\u00e1ch<\/td><\/tr><tr><td>Soubor budouc\u00edch kapit\u00e1lov\u00fdch zisk\u016f<\/td><td>Kupn\u00ed smlouva, da\u0148ov\u00fd doklad, faktury za stavebn\u00ed \u00fapravy a povolen\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>N\u00e1klady na vlastnictv\u00ed v prvn\u00edm roce by m\u011bly b\u00fdt vykazov\u00e1ny odd\u011blen\u011b od po\u0159izovac\u00edch n\u00e1klad\u016f a m\u011bly by zahrnovat ro\u010dn\u00ed da\u0148 z nemovitosti, spr\u00e1vu, \u00fadr\u017ebu, poji\u0161t\u011bn\u00ed, poplatky za slu\u017eby, n\u00e1klady spojen\u00e9 s dodr\u017eov\u00e1n\u00edm p\u0159edpis\u016f v oblasti cestovn\u00edho ruchu a vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu.<\/p>\n\n\n\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se p\u0159ipravit p\u0159ed n\u00e1kupem<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Potvr\u010fte, zda se jedn\u00e1 o prvn\u00ed prodej nebo o dal\u0161\u00ed prodej.<\/strong> To ur\u010duje, zda se uplat\u0148uje da\u0148 z p\u0159evodu nemovitosti nebo DPH \u2013 tyto dv\u011b dan\u011b nejsou zam\u011bniteln\u00e9 a odpov\u011b\u010f m\u00e1 vliv jak na v\u00fdpo\u010det n\u00e1klad\u016f, tak na povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n\n\n\n<li><strong>Po\u017e\u00e1dejte o p\u00edsemn\u00e9 potvrzen\u00ed o zp\u016fsobu \u00fa\u010dtov\u00e1n\u00ed DPH.<\/strong> Pokud kupujete od developera, vy\u017e\u00e1dejte si p\u0159edem p\u00edsemn\u00e9 potvrzen\u00ed, zda inzerovan\u00e1 cena zahrnuje DPH, a pokud ano, v jak\u00e9 v\u00fd\u0161i. Nespol\u00e9hejte se na \u00fastn\u00ed uji\u0161t\u011bn\u00ed.<\/li>\n\n\n\n<li><strong>Vypo\u010d\u00edtejte da\u0148 z p\u0159evodu majetku podle progresivn\u00edch da\u0148ov\u00fdch p\u00e1sem.<\/strong> U transakc\u00ed s nemovitostmi ur\u010den\u00fdmi k dal\u0161\u00edmu prodeji pou\u017eijte na hodnotu nemovitosti t\u0159\u00edp\u00e1smovou strukturu. Pokud hodnota nemovitosti p\u0159esahuje 150 000 \u20ac, nepou\u017e\u00edvejte na celou cenu jednotnou sazbu 3%.<\/li>\n\n\n\n<li><strong>Z\u00edskejte p\u0159\u00edslu\u0161n\u00e9 informace o obecn\u00edch dan\u00edch.<\/strong> Obra\u0165te se na obecn\u00ed \u00fa\u0159ad nebo si najm\u011bte m\u00edstn\u00edho odborn\u00edka, abyste se sezn\u00e1mili s ro\u010dn\u00ed sazbou dan\u011b z nemovitosti a metodikou stanoven\u00ed hodnot pro danou lokalitu. Sazby a koeficienty se li\u0161\u00ed.<\/li>\n\n\n\n<li><strong>Ov\u011b\u0159te aktu\u00e1ln\u00ed stav dan\u00ed a exeku\u010dn\u00edch \u0159\u00edzen\u00ed t\u00fdkaj\u00edc\u00edch se dan\u00e9 nemovitosti.<\/strong> Vy\u017e\u00e1dejte si od prod\u00e1vaj\u00edc\u00edho posledn\u00ed ro\u010dn\u00ed rozhodnut\u00ed o dani z nemovitosti, doklad o zaplacen\u00ed stanoven\u00fdch spl\u00e1tek a aktu\u00e1ln\u00ed v\u00fdpis z \u00fa\u010dtu u obce, z n\u011bho\u017e vypl\u00fdv\u00e1 p\u0159\u00edpadn\u00fd nesplacen\u00fd z\u016fstatek. Pr\u00e1vn\u00edk by m\u011bl rovn\u011b\u017e z\u00edskat aktu\u00e1ln\u00ed v\u00fdpis z katastru nemovitost\u00ed a ov\u011b\u0159it, zda na nemovitosti nejsou zaps\u00e1ny hypot\u00e9ky, z\u00e1znamy o exekuc\u00edch, z\u00e1kazy nebo jin\u00e1 b\u0159emena.<\/li>\n\n\n\n<li><strong>Ov\u011b\u0159te, zda je pou\u017eit\u00ed povoleno a jak\u00e1 je situace ohledn\u011b pron\u00e1jmu.<\/strong> Pokud m\u00e1te v \u00famyslu nemovitost pronaj\u00edmat, ov\u011b\u0159te si, zda je jej\u00ed vyu\u017eit\u00ed k tomuto \u00fa\u010delu v souladu se z\u00e1konem, a seznamte se s p\u0159\u00edslu\u0161n\u00fdmi registra\u010dn\u00edmi a oznamovac\u00edmi povinnostmi.<\/li>\n\n\n\n<li><strong>Odhadn\u011bte ro\u010dn\u00ed n\u00e1klady spojen\u00e9 s vlastnictv\u00edm.<\/strong> Sestavte si realistick\u00fd ro\u010dn\u00ed rozpo\u010det, kter\u00fd pokryje da\u0148 z nemovitosti, n\u00e1klady na \u00fadr\u017ebu budovy nebo poplatky spole\u010denstv\u00ed vlastn\u00edk\u016f, n\u00e1klady na energie a p\u0159\u00edpadn\u00e9 poplatky za spr\u00e1vu. To jsou skute\u010dn\u00e9 provozn\u00ed n\u00e1klady t\u00e9to investice.<\/li>\n\n\n\n<li><strong>Prov\u011b\u0159te da\u0148ov\u00e9 d\u016fsledky p\u0159eshrani\u010dn\u00edch transakc\u00ed.<\/strong> Zva\u017ete, jak by se ve va\u0161\u00ed zemi da\u0148ov\u00e9ho domicilu zach\u00e1zelo s p\u0159\u00edjmy z pron\u00e1jmu, zisky z prodeje a p\u0159\u00edpadn\u00fdm d\u011bdictv\u00edm a zda se na v\u00e1s vztahuj\u00ed n\u011bjak\u00e9 smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Pokud uva\u017eujete o financov\u00e1n\u00ed n\u00e1kupu v dan\u00e9 zemi, n\u00e1\u0161 pr\u016fvodce na t\u00e9ma <a href=\"https:\/\/claude.ai\/all\/mortgage-in-montenegro-for-foreigners\/\" target=\"_blank\" rel=\"noopener\">Hypot\u00e9ka v \u010cern\u00e9 Ho\u0159e pro cizince<\/a> zahrnuje hlavn\u00ed podm\u00ednky poskytnut\u00ed \u00fav\u011bru a souvisej\u00edc\u00ed n\u00e1klady.<\/li>\n\n\n\n<li><strong>Uchov\u00e1vejte v\u0161echny smlouvy, faktury a doklady o platb\u00e1ch.<\/strong> Od okam\u017eiku koup\u011b si vytvo\u0159te slo\u017eku, kter\u00e1 bude obsahovat not\u00e1\u0159sky ov\u011b\u0159enou smlouvu, doklady o zaplacen\u00ed dan\u011b z p\u0159evodu nemovitosti, faktury za stavebn\u00ed \u00fapravy, n\u00e1klady na zprovozn\u011bn\u00ed in\u017een\u00fdrsk\u00fdch s\u00edt\u00ed a ve\u0161kerou korespondenci s da\u0148ov\u00fdm \u00fa\u0159adem. Tato dokumentace je nezbytn\u00e1 pro p\u0159esn\u00fd v\u00fdpo\u010det budouc\u00ed dan\u011b z kapit\u00e1lov\u00fdch zisk\u016f.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>P\u0159ed podpisem si vy\u017e\u00e1dejte p\u00edsemn\u00fd rozpis n\u00e1klad\u016f, ve kter\u00e9m budou zvl\u00e1\u0161\u0165 uvedeny kupn\u00ed cena, dan\u011b, honor\u00e1\u0159e odborn\u00edk\u016f, n\u00e1klady na registraci a pravideln\u00e9 v\u00fddaje spojen\u00e9 s vlastnictv\u00edm.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">\u00dadaje, kter\u00e9 je t\u0159eba ov\u011b\u0159it p\u0159ed podpisem<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Postava nebo postaven\u00ed<\/th><th>Kdo by to m\u011bl potvrdit<\/th><th>Kdy\u017e<\/th><\/tr><\/thead><tbody><tr><td>Dohodnut\u00e1 kupn\u00ed cena<\/td><td>Prod\u00e1vaj\u00edc\u00ed a kupuj\u00edc\u00ed<\/td><td>P\u0159ed rezervac\u00ed<\/td><\/tr><tr><td>Status prvn\u00edho zdaniteln\u00e9ho p\u0159evodu nebo dal\u0161\u00edho prodeje<\/td><td>Developer, pr\u00e1vn\u00edk nebo \u00fa\u010detn\u00ed<\/td><td>P\u0159ed rezervac\u00ed nebo uzav\u0159en\u00edm smlouvy<\/td><\/tr><tr><td>Status z hlediska DPH a zda je DPH zahrnuta v cen\u011b<\/td><td>V\u00fdvoj\u00e1\u0159, \u00fa\u010detn\u00ed nebo pr\u00e1vn\u00edk<\/td><td>P\u0159ed rezervac\u00ed nebo uzav\u0159en\u00edm smlouvy<\/td><\/tr><tr><td>Odhad dan\u011b z p\u0159evodu nemovitosti<\/td><td>Pr\u00e1vn\u00edk nebo da\u0148ov\u00fd poradce<\/td><td>P\u0159ed podpisem<\/td><\/tr><tr><td>Ro\u010dn\u00ed odhadovan\u00e1 hodnota<\/td><td>Obec a prod\u00e1vaj\u00edc\u00ed<\/td><td>V r\u00e1mci hloubkov\u00e9 prov\u011brky<\/td><\/tr><tr><td>Aktu\u00e1ln\u00ed ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Obec a prod\u00e1vaj\u00edc\u00ed<\/td><td>V r\u00e1mci hloubkov\u00e9 prov\u011brky<\/td><\/tr><tr><td>Neuhrazen\u00e9 z\u00e1vazky obce<\/td><td>Obec a pr\u00e1vn\u00edk<\/td><td>P\u0159ed dokon\u010den\u00edm<\/td><\/tr><tr><td>Not\u00e1\u0159sk\u00e1 cenov\u00e1 nab\u00eddka<\/td><td>Vybran\u00fd not\u00e1\u0159<\/td><td>P\u0159ed not\u00e1\u0159sk\u00fdm ov\u011b\u0159en\u00edm<\/td><\/tr><tr><td>Odm\u011bna advok\u00e1ta a rozsah slu\u017eeb<\/td><td>Nez\u00e1visl\u00fd pr\u00e1vn\u00edk<\/td><td>P\u0159ed zah\u00e1jen\u00edm due diligence<\/td><\/tr><tr><td>Honor\u00e1\u0159 tlumo\u010dn\u00edka<\/td><td>Tlumo\u010dn\u00edk nebo not\u00e1\u0159<\/td><td>P\u0159ed not\u00e1\u0159sk\u00fdm ov\u011b\u0159en\u00edm<\/td><\/tr><tr><td>Poplatky za katastr\u00e1ln\u00ed z\u00e1znamy<\/td><td>Pr\u00e1vn\u00edk, not\u00e1\u0159 nebo katastr\u00e1ln\u00ed \u00fa\u0159ad<\/td><td>P\u0159ed dokon\u010den\u00edm<\/td><\/tr><tr><td>Provize agentury a pl\u00e1tce<\/td><td>Agentura a smluvn\u00ed strany<\/td><td>Ne\u017e pod\u00e1te nab\u00eddku<\/td><\/tr><tr><td>N\u00e1klady na mezin\u00e1rodn\u00ed bankovn\u00ed transakce<\/td><td>Odes\u00edlaj\u00edc\u00ed a p\u0159ij\u00edmaj\u00edc\u00ed banky<\/td><td>P\u0159ed p\u0159evodem finan\u010dn\u00edch prost\u0159edk\u016f<\/td><\/tr><tr><td>\u00dadr\u017eba budov nebo sdru\u017een\u00ed vlastn\u00edk\u016f byt\u016f<\/td><td>Spr\u00e1vce budovy nebo prod\u00e1vaj\u00edc\u00ed<\/td><td>V r\u00e1mci hloubkov\u00e9 prov\u011brky<\/td><\/tr><tr><td>N\u00e1klady na registraci pron\u00e1jmu<\/td><td>Obec nebo turistick\u00e1 organizace<\/td><td>Ne\u017e pust\u00edte<\/td><\/tr><tr><td>Zp\u016fsob vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>\u00da\u010detn\u00ed nebo da\u0148ov\u00fd poradce<\/td><td>Ne\u017e pust\u00edte<\/td><\/tr><tr><td>Dokumentace k kapit\u00e1lov\u00fdm zisk\u016fm<\/td><td>Da\u0148ov\u00fd poradce<\/td><td>Od data n\u00e1kupu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u010cast\u00e9 chyby v da\u0148ov\u00e9 oblasti<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u010cast\u00e1 chyba<\/th><th>Mo\u017en\u00fd d\u016fsledek<\/th><th>Jak tomu p\u0159edej\u00edt<\/th><\/tr><\/thead><tbody><tr><td>Pou\u017eit\u00ed k\u00f3du 3% p\u0159i ka\u017ed\u00e9m n\u00e1kupu<\/td><td>Podce\u0148ov\u00e1n\u00ed po\u0159izovac\u00edch n\u00e1klad\u016f<\/td><td>Pou\u017eijte progresivn\u00ed da\u0148ov\u00e9 p\u00e1sma pro da\u0148 z p\u0159evodu majetku<\/td><\/tr><tr><td>Za p\u0159edpokladu, \u017ee DPH se v\u017edy p\u0159ipo\u010d\u00edt\u00e1v\u00e1 zvl\u00e1\u0161\u0165<\/td><td>Nespr\u00e1vn\u00fd rozpo\u010det na n\u00e1kup<\/td><td>Ve smlouv\u011b uve\u010fte zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed DPH<\/td><\/tr><tr><td>Pou\u017eit\u00ed po\u0159izovac\u00ed ceny jako z\u00e1kladu pro v\u00fdpo\u010det ro\u010dn\u00ed dan\u011b<\/td><td>Nerealistick\u00e9 odhady n\u00e1klad\u016f na vlastnictv\u00ed<\/td><td>Zkontrolujte obecn\u00ed odhad hodnoty nemovitosti<\/td><\/tr><tr><td>Likvidace faktur<\/td><td>P\u0159i dal\u0161\u00edm prodeji je obt\u00ed\u017en\u011bj\u0161\u00ed dolo\u017eit da\u0148ov\u00fd z\u00e1klad<\/td><td>Uchov\u00e1vejte smlouvy a souvisej\u00edc\u00ed doklady<\/td><\/tr><tr><td>Nedodr\u017een\u00ed lh\u016ft pro pod\u00e1n\u00ed nebo platbu<\/td><td>Mohou b\u00fdt \u00fa\u010dtov\u00e1ny pokuty nebo \u00faroky<\/td><td>P\u0159ed dokon\u010den\u00edm si ov\u011b\u0159te p\u0159\u00edslu\u0161n\u00e9 term\u00edny<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pou\u017eit\u00ed normy 3% na v\u0161echny nemovitosti ur\u010den\u00e9 k dal\u0161\u00edmu prodeji.<\/strong> Sazba 3% se vztahuje pouze na hodnoty do 150 000 \u20ac. Nemovitosti p\u0159esahuj\u00edc\u00ed tuto hranici se zdan\u00ed podle vy\u0161\u0161\u00edch mezn\u00edch sazeb z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed tuto hranici, a to na z\u00e1klad\u011b progresivn\u00ed struktury da\u0148ov\u00fdch p\u00e1sem. Pou\u017eit\u00ed pau\u0161\u00e1ln\u00ed sazby 3% u nemovitosti v hodnot\u011b 400 000 \u20ac vede k v\u00fdrazn\u00e9mu podhodnocen\u00ed.<\/li>\n\n\n\n<li><strong>Za p\u0159edpokladu, \u017ee ka\u017ed\u00e1 nemovitost, kter\u00e1 vypad\u00e1 jako nov\u00e1, spl\u0148uje podm\u00ednky pro prvn\u00ed p\u0159evod s uhrazenou DPH.<\/strong> Podm\u00ednky pro uplatn\u011bn\u00ed DPH se vztahuj\u00ed k pr\u00e1vn\u00edmu charakteru transakce, nikoli ke st\u00e1\u0159\u00ed budovy. Nemovitost v ned\u00e1vno dokon\u010den\u00e9m developersk\u00e9m projektu, kterou prod\u00e1v\u00e1 jin\u00e1 osoba ne\u017e p\u016fvodn\u00ed p\u0159evodce, obvykle nespad\u00e1 pod re\u017eim DPH pro prvn\u00ed p\u0159evod a m\u00edsto toho podl\u00e9h\u00e1 dani z p\u0159evodu nemovitost\u00ed.<\/li>\n\n\n\n<li><strong>Je t\u0159eba po\u010d\u00edtat s t\u00edm, \u017ee k cen\u011b uveden\u00e9 developera je v\u017edy t\u0159eba p\u0159ipo\u010d\u00edtat DPH.<\/strong> Mnoz\u00ed develope\u0159i uv\u00e1d\u011bj\u00ed ceny sv\u00fdch nemovitost\u00ed v\u010detn\u011b DPH. P\u0159ipo\u010dten\u00ed DPH k cen\u011b, kter\u00e1 ji ji\u017e obsahuje, vede k v\u00fdrazn\u00e9mu nadhodnocen\u00ed. P\u0159ed podpisem smlouvy si p\u00edsemn\u011b ov\u011b\u0159te, jak je DPH \u00fa\u010dtov\u00e1na.<\/li>\n\n\n\n<li><strong>Pou\u017eit\u00ed po\u0159izovac\u00ed ceny jako garantovan\u00e9ho ro\u010dn\u00edho z\u00e1kladu dan\u011b.<\/strong> M\u011bstsk\u00fd \u00fa\u0159ad vych\u00e1z\u00ed z vlastn\u00ed odhadn\u00ed hodnoty, nikoli ze smluvn\u00ed ceny. Tato odhadn\u00ed hodnota m\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed nebo ni\u017e\u0161\u00ed ne\u017e skute\u010dn\u011b zaplacen\u00e1 \u010d\u00e1stka a m\u016f\u017ee se m\u011bnit p\u0159i aktualizaci m\u011bstsk\u00fdch odhad\u016f.<\/li>\n\n\n\n<li><strong>Bez ohledu na rozd\u00edly mezi jednotliv\u00fdmi obcemi.<\/strong> Ro\u010dn\u00ed da\u0148 z nemovitosti se spravuje na m\u00edstn\u00ed \u00farovni a uplat\u0148ovan\u00e1 sazba, zp\u016fsob stanoven\u00ed dan\u011b i platebn\u00ed postupy se v jednotliv\u00fdch obc\u00edch li\u0161\u00ed. Sazba nebo postup, kter\u00fd plat\u00ed v Kotoru, nemus\u00ed platit v Budv\u011b nebo Tivatu.<\/li>\n\n\n\n<li><strong>Pova\u017eov\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu za osvobozen\u00e9 od dan\u011b z d\u016fvodu toho, \u017ee vlastn\u00edk \u017eije v zahrani\u010d\u00ed.<\/strong> \u010cern\u00e1 Hora zda\u0148uje p\u0159\u00edjmy z pron\u00e1jmu u zdroje \u2013 to znamen\u00e1, \u017ee p\u0159\u00edjmy poch\u00e1zej\u00edc\u00ed z nemovitosti nach\u00e1zej\u00edc\u00ed se v \u010cern\u00e9 Ho\u0159e podl\u00e9haj\u00ed zdan\u011bn\u00ed v \u010cern\u00e9 Ho\u0159e bez ohledu na to, kde m\u00e1 vlastn\u00edk bydli\u0161t\u011b. Status nerezidenta nep\u0159edstavuje v\u00fdjimku.<\/li>\n\n\n\n<li><strong>Nespr\u00e1vn\u00e9 veden\u00ed faktur za opravy.<\/strong> Zdokumentovan\u00e9 n\u00e1klady na rozs\u00e1hl\u00e9 stavebn\u00ed pr\u00e1ce mohou m\u00edt v\u00fdznam pro stanoven\u00ed zdaniteln\u00e9ho zisku p\u0159i prodeji nemovitosti. Majitel\u00e9 by si m\u011bli tyto z\u00e1znamy uchovat a u da\u0148ov\u00e9ho poradce si ov\u011b\u0159it, kter\u00e9 \u010d\u00e1stky se podle platn\u00fdch p\u0159edpis\u016f zapo\u010d\u00edt\u00e1vaj\u00ed.<\/li>\n\n\n\n<li><strong>Zam\u011b\u0148ov\u00e1n\u00ed dan\u00ed s not\u00e1\u0159sk\u00fdmi, pr\u00e1vn\u00edmi a zprost\u0159edkovatelsk\u00fdmi poplatky.<\/strong> Da\u0148 z p\u0159evodu nemovitosti je st\u00e1tn\u00ed poplatek. Not\u00e1\u0159sk\u00e9 poplatky, n\u00e1klady na pr\u00e1vn\u00ed posouzen\u00ed a provize realitn\u00edch kancel\u00e1\u0159\u00ed p\u0159edstavuj\u00ed samostatn\u00e9 odborn\u00e9 poplatky. Jedn\u00e1 se sice o skute\u010dn\u00e9 n\u00e1klady, ale p\u0159i sestavov\u00e1n\u00ed rozpo\u010dtu pat\u0159\u00ed do r\u016fzn\u00fdch kategori\u00ed.<\/li>\n\n\n\n<li><strong>Nekone\u010dn\u00e9 \u010dek\u00e1n\u00ed na pap\u00edrov\u00e9 da\u0148ov\u00e9 ozn\u00e1men\u00ed.<\/strong> Ro\u010dn\u00ed da\u0148 z nemovitosti je z\u00e1konnou povinnost\u00ed bez ohledu na to, zda se ozn\u00e1men\u00ed obce dostane k majiteli \u010di nikoli. Zejm\u00e9na majitel\u00e9 \u017eij\u00edc\u00ed v zahrani\u010d\u00ed by m\u011bli aktivn\u011b ov\u011b\u0159ovat, zda jsou platby prov\u00e1d\u011bny spr\u00e1vn\u011b a zda jsou jejich kontaktn\u00ed \u00fadaje aktu\u00e1ln\u00ed.<\/li>\n\n\n\n<li><strong>Spol\u00e9h\u00e1n\u00ed se na zastaral\u00e9 online n\u00e1vody.<\/strong> Struktura dan\u011b z p\u0159evodu nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e se zm\u011bnila z pau\u0161\u00e1ln\u00edho syst\u00e9mu na progresivn\u00ed. Pr\u016fvodce, kter\u00e9 uv\u00e1d\u011bj\u00ed pau\u0161\u00e1ln\u00ed sazbu 3% pro v\u0161echny nemovitosti, jsou ji\u017e zastaral\u00e9. P\u0159ed fin\u00e1ln\u00edm stanoven\u00edm rozpo\u010dtu si v\u017edy ov\u011b\u0159te sazby a pravidla podle aktu\u00e1ln\u00edch ofici\u00e1ln\u00edch zdroj\u016f.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Tento \u010dl\u00e1nek slou\u017e\u00ed pouze pro informa\u010dn\u00ed \u00fa\u010dely a nep\u0159edstavuje pr\u00e1vn\u00ed, da\u0148ov\u00e9 ani finan\u010dn\u00ed poradenstv\u00ed. Da\u0148ov\u00e9 p\u0159edpisy, sazby a spr\u00e1vn\u00ed postupy se mohou m\u011bnit a individu\u00e1ln\u00ed okolnosti se li\u0161\u00ed. P\u0159ed proveden\u00edm jak\u00e9koli transakce nebo pod\u00e1n\u00edm jak\u00e9hokoli da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed si v\u017edy ov\u011b\u0159te platn\u00e1 pravidla u kvalifikovan\u00e9ho odborn\u00edka a u p\u0159\u00edslu\u0161n\u00fdch \u010dernohorsk\u00fdch \u00fa\u0159ad\u016f.<\/em><\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pl\u00e1nov\u00e1n\u00ed rozpo\u010dtu na nemovitost<\/h2>\n\n\n\n<p>Syst\u00e9m dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e je rozd\u011blen do \u010dty\u0159 f\u00e1z\u00ed: nabyt\u00ed, vlastnictv\u00ed, pron\u00e1jem a p\u0159\u00edpadn\u00fd prodej. Ka\u017ed\u00e1 f\u00e1ze s sebou nese vlastn\u00ed povinnosti, kter\u00e9 se vypo\u010d\u00edt\u00e1vaj\u00ed na z\u00e1klad\u011b samostatn\u00e9ho z\u00e1kladu a spravuj\u00ed je r\u016fzn\u00e9 \u00fa\u0159ady. Z\u00edsk\u00e1n\u00ed jasn\u00e9ho p\u0159ehledu o v\u0161ech \u010dty\u0159ech f\u00e1z\u00edch \u2013 je\u0161t\u011b p\u0159edt\u00edm, ne\u017e se rozhodnete k n\u00e1kupu \u2013 je z\u00e1kladem ka\u017ed\u00e9ho rozumn\u00e9ho rozpo\u010dtu na nemovitost.<\/p>\n\n\n\n<p>Nejv\u00fdznamn\u011bj\u0161\u00ed rozd\u00edl z hlediska da\u0148ov\u00e9ho pl\u00e1nov\u00e1n\u00ed spo\u010d\u00edv\u00e1 v rozd\u00edlu mezi nemovitost\u00ed z druh\u00e9 ruky a prvn\u00edm p\u0159evodem novostavby, kter\u00e1 spl\u0148uje p\u0159\u00edslu\u0161n\u00e9 podm\u00ednky. Transakce s nemovitost\u00ed z druh\u00e9 ruky podl\u00e9h\u00e1 dani z p\u0159evodu nemovitost\u00ed podle progresivn\u00edho syst\u00e9mu da\u0148ov\u00fdch p\u00e1sem, zat\u00edmco prvn\u00ed zdaniteln\u00fd p\u0159evod novostavby obvykle zahrnuje DPH, kter\u00e1 je ji\u017e zahrnuta v cen\u011b. Pokud se tyto transakce pova\u017euj\u00ed za rovnocenn\u00e9, vede to bu\u010f k podhodnocen\u00ed, nebo k nadhodnocen\u00ed n\u00e1klad\u016f ve f\u00e1zi n\u00e1kupu.<\/p>\n\n\n\n<p>Ro\u010dn\u00ed da\u0148 z nemovitosti p\u0159edstavuje pro vlastn\u00edka opakuj\u00edc\u00ed se v\u00fddaj, kter\u00fd je p\u0159i po\u010d\u00e1te\u010dn\u00edch v\u00fdpo\u010dtech \u010dasto podce\u0148ov\u00e1n. Jeliko\u017e se tato da\u0148 stanovuje na \u00farovni obce na z\u00e1klad\u011b odhadovan\u00e9 hodnoty, kter\u00e1 se m\u016f\u017ee li\u0161it od smluvn\u00ed ceny, je t\u0159eba ji posoudit konkr\u00e9tn\u011b \u2013 nikoli na z\u00e1klad\u011b obecn\u00e9ho odhadu vych\u00e1zej\u00edc\u00edho z kupn\u00ed ceny.<\/p>\n\n\n\n<p>Ne\u017e podep\u00ed\u0161ete jakoukoli smlouvu, vy\u017e\u00e1dejte si p\u00edsemn\u00fd rozpis, ve kter\u00e9m budou odd\u011blen\u011b uvedeny kupn\u00ed cena, p\u0159\u00edslu\u0161n\u00e9 dan\u011b, honor\u00e1\u0159e odborn\u00edk\u016f, n\u00e1klady na registraci a p\u0159edpokl\u00e1dan\u00e9 ro\u010dn\u00ed v\u00fddaje spojen\u00e9 s vlastnictv\u00edm nemovitosti. Tento jedin\u00fd krok zabr\u00e1n\u00ed v\u011bt\u0161in\u011b chyb v rozpo\u010dtu, s nimi\u017e se zahrani\u010dn\u00ed kupuj\u00edc\u00ed pot\u00fdkaj\u00ed po dokon\u010den\u00ed transakce.<\/p>\n\n\n\n<p>Spole\u010dnost The Residence spolupracuje s kupuj\u00edc\u00edmi v ka\u017ed\u00e9 f\u00e1zi procesu koup\u011b nemovitosti v \u010cern\u00e9 Ho\u0159e \u2013 od v\u00fdb\u011bru nemovitost\u00ed podle lokality a typu a\u017e po koordinaci hloubkov\u00e9 prov\u011brky a jednotliv\u00fdch krok\u016f transakce. Pokud byste cht\u011bli prodiskutovat, jak se da\u0148ov\u00e9 a n\u00e1kladov\u00e9 podm\u00ednky vztahuj\u00ed na konkr\u00e9tn\u00ed nemovitost nebo rozpo\u010det, n\u00e1\u0161 t\u00fdm je v\u00e1m k dispozici.<\/p>","protected":false},"excerpt":{"rendered":"<p>Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e se uplat\u0148uj\u00ed ve \u010dty\u0159ech r\u016fzn\u00fdch f\u00e1z\u00edch: kdy\u017e [\u2026]<\/p>","protected":false},"author":18,"featured_media":5962,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174],"tags":[],"class_list":["post-5961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/5961","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/comments?post=5961"}],"version-history":[{"count":6,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/5961\/revisions"}],"predecessor-version":[{"id":5982,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/5961\/revisions\/5982"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/media\/5962"}],"wp:attachment":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/media?parent=5961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/categories?post=5961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/tags?post=5961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}