{"id":7694,"date":"2026-10-20T14:03:06","date_gmt":"2026-10-20T11:03:06","guid":{"rendered":"https:\/\/residence-estate.me\/?p=7694"},"modified":"2026-10-25T19:56:35","modified_gmt":"2026-10-25T16:56:35","slug":"montenegro-property-capital-gains-tax-guide-2026","status":"publish","type":"post","link":"https:\/\/residence-estate.me\/cs\/all\/montenegro-property-capital-gains-tax-guide-2026\/","title":{"rendered":"Pr\u016fvodce dan\u00ed z kapit\u00e1lov\u00fdch zisk\u016f z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e 2026"},"content":{"rendered":"<p>Pokud fyzick\u00e1 osoba prod\u00e1 nemovitost v \u010cern\u00e9 Ho\u0159e, zisk z tohoto prodeje podl\u00e9h\u00e1 <strong>15% \u2013 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/strong> \u2014 pokud se na to nevztahuje z\u00e1konn\u00e1 v\u00fdjimka. Tato sazba se vztahuje na <strong>zdaniteln\u00fd zisk<\/strong>, nikoli k pln\u00e9 prodejn\u00ed cen\u011b. V praxi m\u00e1 tento rozd\u00edl zna\u010dn\u00fd v\u00fdznam.<\/p>\n\n\n\n<p>Zdaniteln\u00fd zisk se vypo\u010d\u00edt\u00e1 ode\u010dten\u00edm upraven\u00fdch po\u0159izovac\u00edch n\u00e1klad\u016f a ur\u010dit\u00fdch dolo\u017een\u00fdch v\u00fddaj\u016f od upraven\u00e9ho v\u00fdnosu z prodeje. To znamen\u00e1, \u017ee p\u016fvodn\u00ed kupn\u00ed cena spolu s uznateln\u00fdmi n\u00e1klady na rekonstrukci a zp\u016fsobil\u00fdmi v\u00fddaji souvisej\u00edc\u00edmi s prodejem mohou sn\u00ed\u017eit v\u00fd\u0161i splatn\u00e9 dan\u011b. P\u0159esn\u00e9 \u00fapravy z\u00e1vis\u00ed na tom, co lze dolo\u017eit dokumenty a co povoluje platn\u00e1 pr\u00e1vn\u00ed \u00faprava.<\/p>\n\n\n\n<p>Status rezidenta tuto povinnost nevylu\u010duje. Nerezidenti, kte\u0159\u00ed prod\u00e1vaj\u00ed nemovitost v \u010cern\u00e9 Ho\u0159e, mohou m\u00edt povinnost pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed jak v \u010cern\u00e9 Ho\u0159e, tak ve sv\u00e9 zemi da\u0148ov\u00e9ho domicilu. Osvobozen\u00ed od dan\u011b \u2013 zejm\u00e9na v p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o jedin\u00e9 hlavn\u00ed bydli\u0161t\u011b prod\u00e1vaj\u00edc\u00edho \u2013 z\u00e1vis\u00ed na konkr\u00e9tn\u00edch z\u00e1konn\u00fdch podm\u00ednk\u00e1ch a nelze je p\u0159edpokl\u00e1dat bez ov\u011b\u0159en\u00ed.<\/p>\n\n\n\n<p>Tato p\u0159\u00edru\u010dka popisuje, jak se da\u0148 vypo\u010d\u00edt\u00e1v\u00e1, jak\u00e9 n\u00e1klady a osvobozen\u00ed od dan\u011b se uplat\u0148uj\u00ed, jak se zach\u00e1z\u00ed s majetkem z\u00edskan\u00fdm d\u011bdictv\u00edm nebo darem, co mus\u00ed vz\u00edt v \u00favahu nerezidenti, jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit da\u0148 a jak\u00e9 podklady je t\u0159eba p\u0159ipravit p\u0159ed uzav\u0159en\u00edm prodeje.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e: Stru\u010dn\u00e1 odpov\u011b\u010f (2026)<\/h3>\n\n\n\n<p>V \u010cern\u00e9 Ho\u0159e jednotlivec obvykle plat\u00ed <strong>15% \u2013 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f z zdaniteln\u00e9ho zisku<\/strong> p\u0159i prodeji nemovitosti, pokud se nevztahuje z\u00e1konn\u00e1 v\u00fdjimka. Da\u0148 se nevztahuje na celou prodejn\u00ed cenu.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Kl\u00ed\u010dov\u00e1 ot\u00e1zka<\/th><th>Pravidlo pro rok 2026<\/th><\/tr><tr><td>Sazba dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/td><td>15% zdaniteln\u00e9ho zisku<\/td><\/tr><tr><td>Kdo to zaplat\u00ed?<\/td><td>Prodejce<\/td><\/tr><tr><td>Da\u0148 z cel\u00e9 prodejn\u00ed ceny?<\/td><td>Ne \u2014 pouze z zdaniteln\u00e9ho zisku<\/td><\/tr><tr><td>Po\u0159izovac\u00ed cena<\/td><td>Stanoveno podle \u010dl\u00e1nku 37d s p\u0159ihl\u00e9dnut\u00edm k p\u0159\u00edslu\u0161n\u00e9 z\u00e1konn\u00e9 indexaci<\/td><\/tr><tr><td>N\u00e1klady na rekonstrukci a prodej<\/td><td>Zp\u016fsobil\u00e9 dolo\u017een\u00e9 v\u00fddaje mohou sn\u00ed\u017eit zdaniteln\u00fd zisk<\/td><\/tr><tr><td>Osvobozen\u00ed od dan\u011b z nemovitosti pro hlavn\u00ed bydli\u0161t\u011b<\/td><td>Mo\u017en\u00e9 pouze v p\u0159\u00edpad\u011b jedin\u00e9ho a hlavn\u00edho bydli\u0161t\u011b da\u0148ov\u00e9ho poplatn\u00edka, s v\u00fdhradou \u010dl\u00e1nku 37g<\/td><\/tr><tr><td>Automatick\u00e9 osvobozen\u00ed po 5 nebo 10 letech?<\/td><td>Neexistuje \u017e\u00e1dn\u00e1 obecn\u00e1 v\u00fdjimka t\u00fdkaj\u00edc\u00ed se doby dr\u017een\u00ed<\/td><\/tr><tr><td>Prodejce bez trval\u00e9ho bydli\u0161t\u011b<\/td><td>Obecn\u011b plat\u00ed \u010dernohorsk\u00e9 da\u0148ov\u00e9 p\u0159edpisy; je t\u0159eba ov\u011b\u0159it procesn\u00ed po\u017eadavky<\/td><\/tr><tr><td>Standardn\u00ed ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/td><td>GPP-FL<\/td><\/tr><tr><td>Prodej v pr\u016fb\u011bhu roku 2026<\/td><td>Obecn\u011b je t\u0159eba podat hl\u00e1\u0161en\u00ed a uhradit platbu do 30. dubna 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud se nemovitost prod\u00e1 za 250 000 \u20ac, p\u0159i\u010dem\u017e po\u0159izovac\u00ed cena \u010din\u00ed 180 000 \u20ac a nedoch\u00e1z\u00ed k \u017e\u00e1dn\u00fdm opr\u00e1vn\u011bn\u00fdm \u00faprav\u00e1m, \u010din\u00ed zjednodu\u0161en\u00fd zisk 70 000 \u20ac a odhadovan\u00e1 da\u0148 10 500 \u20ac.<\/p>\n\n\n\n<p>Kone\u010dn\u00e1 \u010d\u00e1stka se m\u016f\u017ee li\u0161it v z\u00e1vislosti na indexaci, povolen\u00fdch odpo\u010dtech, osvobozen\u00edch a ocen\u011bn\u00ed ze strany da\u0148ov\u00e9ho \u00fa\u0159adu. Jedn\u00e1 se o obecn\u00fd n\u00e1vod pro fyzick\u00e9 osoby, nikoli o individu\u00e1ln\u00ed da\u0148ov\u00fd v\u00fdm\u011br.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Sazby dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v \u010cern\u00e9 Ho\u0159e<\/h2>\n\n\n\n<p>\u010cern\u00e1 Hora zda\u0148uje kapit\u00e1lov\u00e9 zisky plynouc\u00ed z prodeje nemovitost\u00ed sazbou <strong>pau\u0161\u00e1ln\u00ed sazba 15%<\/strong>. To se vztahuje na jednotliv\u00e9 prod\u00e1vaj\u00edc\u00ed \u2013 a\u0165 u\u017e rezidenty, nebo nerezidenty \u2013, kte\u0159\u00ed dosahuj\u00ed zisku z prodeje nemovitost\u00ed nach\u00e1zej\u00edc\u00edch se v \u010cern\u00e9 Ho\u0159e. Tato povinnost le\u017e\u00ed na prod\u00e1vaj\u00edc\u00edm, nikoli na kupuj\u00edc\u00edm.<\/p>\n\n\n\n<p>Tato da\u0148 se nevztahuje na celkov\u00fd v\u00fdnos z prodeje. Vztahuje se pouze na <strong>zdaniteln\u00fd zisk<\/strong>: kladn\u00fd rozd\u00edl mezi \u010d\u00e1stkou, kterou prod\u00e1vaj\u00edc\u00ed obdr\u017eel (po ode\u010dten\u00ed uznateln\u00fdch v\u00fddaj\u016f), a p\u016fvodn\u00edmi po\u0159izovac\u00edmi n\u00e1klady nemovitosti (upraven\u00fdmi v souladu se z\u00e1konem). Pokud nedojde k \u017e\u00e1dn\u00e9mu zisku \u2013 proto\u017ee se nemovitost prodala za ni\u017e\u0161\u00ed cenu, ne\u017e byla jej\u00ed po\u0159izovac\u00ed cena \u2013 nevznik\u00e1 z t\u00e9to transakce \u017e\u00e1dn\u00e1 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f.<\/p>\n\n\n\n<p>Pojem \u201enemovitosti\u201c v tomto kontextu zahrnuje byty, domy, vily, stavebn\u00ed pozemky a komer\u010dn\u00ed nemovitosti. Stejn\u00fd princip zalo\u017een\u00fd na zisku plat\u00ed pro v\u0161echny typy nemovitost\u00ed, i kdy\u017e pravidla ur\u010duj\u00edc\u00ed, co se pova\u017euje za po\u0159izovac\u00ed cenu, se mohou li\u0161it v z\u00e1vislosti na tom, jak\u00fdm zp\u016fsobem byl dan\u00fd majetek z\u00edsk\u00e1n.<\/p>\n\n\n\n<p>Tato da\u0148 je jednou z n\u011bkolika dan\u00ed, kter\u00e9 mohou p\u0159i transakci s nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e vzniknout. Pokud budete v\u011bd\u011bt, kter\u00e1 da\u0148 se na koho vztahuje, p\u0159edejdete tak nejasnostem p\u0159i p\u0159ezkoum\u00e1v\u00e1n\u00ed n\u00e1klad\u016f:<\/p>\n\n\n\n<p><strong>Jak\u00e9 dan\u011b se vztahuj\u00ed na n\u00e1kup, vlastnictv\u00ed a prodej nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Dan\u011b<\/th><th>Kdo obvykle plat\u00ed?<\/th><th>Sazba nebo v\u00fdpo\u010det<\/th><\/tr><tr><td>Da\u0148 z p\u0159evodu nemovitosti p\u0159i dal\u0161\u00edm prodeji<\/td><td>Kupuj\u00edc\u00ed<\/td><td>A\u017e do 150 000 \u20ac: 3%; 150 000 \u20ac\u2013500 000 \u20ac: 4 500 \u20ac + 5% nad \u010d\u00e1stku 150 000 \u20ac; nad 500 000 \u20ac: 22 000 \u20ac + 6% nad 500 000 \u20ac<\/td><\/tr><tr><td>DPH z prvn\u00edho dod\u00e1n\u00ed nov\u00e9 nemovitosti, kter\u00e9 spl\u0148uje podm\u00ednky<\/td><td>\u00da\u010dtov\u00e1no prodejcem registrovan\u00fdm jako pl\u00e1tce DPH; ekonomicky zahrnuto v kupn\u00ed cen\u011b<\/td><td>Standardn\u00ed sazba 21%, je-li to relevantn\u00ed, obvykle nam\u00edsto dan\u011b z p\u0159evodu<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Majitel<\/td><td>Obvykle 0,25\u201311 TP20T z odhadovan\u00e9 hodnoty; obecn\u00ed p\u0159edpisy a zvl\u00e1\u0161tn\u00ed kategorie se mohou li\u0161it<\/td><\/tr><tr><td>Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu fyzick\u00fdch osob<\/td><td>Pronaj\u00edmatel<\/td><td>15% zdaniteln\u00fdch p\u0159\u00edjm\u016f z pron\u00e1jmu po ode\u010dten\u00ed uznateln\u00fdch skute\u010dn\u00fdch nebo z\u00e1konn\u00fdch v\u00fddaj\u016f<\/td><\/tr><tr><td>Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f p\u0159i prodeji<\/td><td>Prodejce<\/td><td>15% zdaniteln\u00e9ho zisku<\/td><\/tr><tr><td>Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob p\u0159i prodeji<\/td><td>Spole\u010dnost<\/td><td>Podl\u00e9h\u00e1 pravidl\u016fm pro da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, nikoli v\u00fdpo\u010dtu kapit\u00e1lov\u00fdch zisk\u016f fyzick\u00fdch osob<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>D\u016fle\u017eit\u00e9:<\/strong> Jedn\u00e1 se o r\u016fzn\u00e9 dan\u011b, kter\u00e9 vznikaj\u00ed v r\u016fzn\u00fdch f\u00e1z\u00edch. Kupuj\u00edc\u00ed obvykle neplat\u00ed da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f prod\u00e1vaj\u00edc\u00edho a b\u011b\u017en\u00fd prvn\u00ed prodej podl\u00e9haj\u00edc\u00ed DPH by nem\u011bl b\u00fdt automaticky pova\u017eov\u00e1n za p\u0159edm\u011bt dan\u011b z p\u0159evodu p\u0159i dal\u0161\u00edm prodeji.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad: Da\u0148 z p\u0159evodu nemovitosti u bytu z druh\u00e9 ruky v hodnot\u011b 250 000 \u20ac<\/strong><\/p>\n\n\n\n<p>Da\u0148 z p\u0159evodu nemovitosti, kterou hrad\u00ed kupuj\u00edc\u00ed, se vypo\u010d\u00edt\u00e1v\u00e1 progresivn\u011b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prvn\u00edch 150 000 \u20ac \u00d7 3% = 4 500 \u20ac<\/li>\n\n\n\n<li>Zb\u00fdvaj\u00edc\u00edch 100 000 \u20ac \u00d7 5% = 5 000 \u20ac<\/li>\n\n\n\n<li><strong>Celkov\u00e1 da\u0148 z p\u0159evodu nemovitosti = 9 500 \u20ac<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Jedn\u00e1 se o da\u0148 z nabyt\u00ed na stran\u011b kupuj\u00edc\u00edho, nikoli o da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f prod\u00e1vaj\u00edc\u00edho. Je t\u0159eba ji odli\u0161it od pozd\u011bj\u0161\u00edho v\u00fdpo\u010dtu dan\u011b v p\u0159\u00edpad\u011b, \u017ee kupuj\u00edc\u00ed nemovitost nakonec znovu prod\u00e1.<\/p>\n\n\n\n<p>Pozn\u00e1mka: <a href=\"\/cs\/all\/montenegro-new-build-property-vat-explained\/\" data-il=\"1\" target=\"_blank\">M\u016f\u017ee b\u00fdt \u00fa\u010dtov\u00e1na DPH<\/a> p\u0159i prvn\u00edm p\u0159evodu nov\u011b postaven\u00e9 nemovitosti spl\u0148uj\u00edc\u00ed podm\u00ednky nam\u00edsto dan\u011b z p\u0159evodu nemovitost\u00ed. Ka\u017ed\u00fd z t\u011bchto z\u00e1vazk\u016f se \u0159\u00edd\u00ed samostatn\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy a vztahuje se na odli\u0161n\u00e9 strany. \u0160ir\u0161\u00ed p\u0159ehled dan\u00ed souvisej\u00edc\u00edch s nemovitostmi ve v\u0161ech f\u00e1z\u00edch vlastnictv\u00ed najdete v pr\u016fvodci \u201c<a href=\"\/cs\/all\/montenegro-property-taxes-a-practical-guide-for-buyers\/\" target=\"_blank\">Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e<\/a>&#8220;.<\/p>\n\n\n\n<p>Sazba 15%, o kter\u00e9 se v tomto \u010dl\u00e1nku hovo\u0159\u00ed, se vztahuje na fyzick\u00e9 osoby. Je-li majetek dr\u017een prost\u0159ednictv\u00edm \u010dernohorsk\u00e9 spole\u010dnosti, plat\u00ed m\u00edsto toho pravidla pro da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2013 tento rozd\u00edl je pops\u00e1n samostatn\u011b n\u00ed\u017ee.<\/p>\n\n\n\n<p>Kapit\u00e1lov\u00e9 zisky z nemovitost\u00ed a p\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed se v \u010cern\u00e9 Ho\u0159e zda\u0148uj\u00ed odli\u0161n\u011b. \u201c<a href=\"\/cs\/all\/montenegro-rental-income-tax-2026-guide\/\" target=\"_blank\">Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e<\/a>\u201d se pova\u017euje za osobn\u00ed p\u0159\u00edjem a vykazuje se prost\u0159ednictv\u00edm samostatn\u00e9ho mechanismu. Prodejem nemovitosti, kter\u00e1 byla d\u0159\u00edve pronaj\u00edm\u00e1na, se p\u0159\u00edjem z pron\u00e1jmu nep\u0159em\u011bn\u00ed na kapit\u00e1lov\u00fd zisk; tyto dva p\u0159\u00edjmy se posuzuj\u00ed samostatn\u011b.<\/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 vypo\u010d\u00edtat da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/h2>\n\n\n\n<p>V\u00fdchoz\u00edm bodem pro jak\u00fdkoli v\u00fdpo\u010det kapit\u00e1lov\u00e9ho zisku je jednoduch\u00fd vzorec:<\/p>\n\n\n\n<p><code>Zdaniteln\u00fd zisk = upraven\u00fd v\u00fdnos z prodeje \u2212 upraven\u00e9 po\u0159izovac\u00ed n\u00e1klady<\/code><\/p>\n\n\n\n<p><code>Odhadovan\u00e1 da\u0148 = zdaniteln\u00fd zisk \u00d7 15%<\/code><\/p>\n\n\n\n<p>Slovo \u201cupraven\u00fd\u201d m\u00e1 v obou \u010d\u00e1stech tohoto vzorce zna\u010dn\u00fd v\u00fdznam. \u010cernohorsk\u00fd z\u00e1kon o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob (<a href=\"https:\/\/www.gov.me\/en\/documents\/b8465a42-2073-4894-9be0-3b965c2f7195\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/a>) v \u010dl\u00e1nc\u00edch 37c a 37d p\u0159esn\u011b stanov\u00ed, jak\u00e9 \u00fapravy jsou na ka\u017ed\u00e9 stran\u011b p\u0159\u00edpustn\u00e9. Z\u00e1klad dan\u011b se proto m\u016f\u017ee podstatn\u011b li\u0161it od prost\u00e9ho aritmetick\u00e9ho v\u00fdpo\u010dtu, tj. prodejn\u00ed cena minus p\u016fvodn\u00ed po\u0159izovac\u00ed cena.<\/p>\n\n\n\n<p>Smluvn\u00ed prodejn\u00ed cena nen\u00ed v\u017edy kone\u010dnou \u010d\u00e1stkou pou\u017eitou pro da\u0148ov\u00e9 \u00fa\u010dely. Podle \u010dl\u00e1nku 37c m\u016f\u017ee p\u0159\u00edslu\u0161n\u00fd da\u0148ov\u00fd \u00fa\u0159ad v p\u0159\u00edpad\u011b, \u017ee je sjednan\u00e1 cena ni\u017e\u0161\u00ed ne\u017e tr\u017en\u00ed hodnota nemovitosti, stanovit prodejn\u00ed hodnotu pro \u00fa\u010dely dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f. <strong>Prodejci by nem\u011bli p\u0159edpokl\u00e1dat, \u017ee sn\u00ed\u017een\u00e1 smluvn\u00ed cena automaticky povede k ni\u017e\u0161\u00edmu zdaniteln\u00e9mu zisku.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kupn\u00ed cena a \u00fapravy<\/h3>\n\n\n\n<p>Podle \u010dl. 37d odst. 1 se po\u0159izovac\u00ed hodnotou obecn\u011b rozum\u00ed cena, za kterou da\u0148ov\u00fd poplatn\u00edk nemovitost po\u0159\u00eddil, p\u0159\u00edpadn\u011b hodnota stanoven\u00e1 da\u0148ov\u00fdm \u00fa\u0159adem v p\u0159\u00edpad\u011b, \u017ee byla nemovitost po\u0159\u00edzena v souladu s p\u0159edpisy o dani z p\u0159evodu nemovitost\u00ed. P\u0159i stanoven\u00ed po\u0159izovac\u00edho z\u00e1kladu mohou proto b\u00fdt relevantn\u00ed p\u016fvodn\u00ed kupn\u00ed smlouva, dokumenty o vym\u011b\u0159en\u00ed dan\u011b i doklady o platb\u011b.<\/p>\n\n\n\n<p>Tato cena se pot\u00e9 uprav\u00ed tak, aby zohled\u0148ovala zm\u011bny obecn\u00e9 \u00farovn\u011b maloobchodn\u00edch cen, jak je zve\u0159ej\u0148uje \u010dernohorsk\u00fd statistick\u00fd \u00fa\u0159ad, mezi rokem n\u00e1kupu a rokem prodeje. To <strong>indexa\u010dn\u00ed mechanismus<\/strong> to znamen\u00e1, \u017ee nemovitost zakoupen\u00e1 p\u0159ed deseti lety nebude v nomin\u00e1ln\u00edm vyj\u00e1d\u0159en\u00ed porovn\u00e1v\u00e1na s cenou, za kterou by byla dnes prod\u00e1na; po\u0159izovac\u00ed cena se upravuje pomoc\u00ed p\u0159\u00edslu\u0161n\u00e9ho z\u00e1konn\u00e9ho indexu maloobchodn\u00edch cen za obdob\u00ed mezi po\u0159\u00edzen\u00edm a prodejem. V\u00fdsledn\u00e1 \u00faprava z\u00e1vis\u00ed na ofici\u00e1ln\u00edch \u00fadaj\u00edch indexu za dan\u00e9 obdob\u00ed.<\/p>\n\n\n\n<p>Z\u00e1konn\u00e1 indexace m\u016f\u017ee zv\u00fd\u0161it po\u0159izovac\u00ed z\u00e1klad v z\u00e1vislosti na p\u0159\u00edslu\u0161n\u00fdch indexov\u00fdch \u00fadaj\u00edch a obdob\u00ed po\u0159\u00edzen\u00ed. Skute\u010dn\u00fd dopad z\u00e1vis\u00ed na konkr\u00e9tn\u00edch letech a ov\u011b\u0159en\u00fdch ofici\u00e1ln\u00edch hodnot\u00e1ch indexu; nem\u011blo by se p\u0159edpokl\u00e1dat, \u017ee v ka\u017ed\u00e9m p\u0159\u00edpad\u011b dojde k podstatn\u00e9mu sn\u00ed\u017een\u00ed zisku. \u00daprava se vypo\u010d\u00edt\u00e1v\u00e1 na z\u00e1klad\u011b ofici\u00e1ln\u00edho indexu maloobchodn\u00edch cen zve\u0159ej\u0148ovan\u00e9ho st\u00e1tn\u00edm statistick\u00fdm \u00fa\u0159adem (MONSTAT) a prod\u00e1vaj\u00edc\u00ed ji nem\u016f\u017ee odhadnout s\u00e1m.<\/p>\n\n\n\n<p>Pokud nelze po\u0159izovac\u00ed cenu stanovit podle metod uveden\u00fdch v \u010dl. 37d odst. 1 a\u017e 3, <strong>\u010cl\u00e1nek 37d odst. 5 stanov\u00ed n\u00e1hradn\u00ed pravidlo<\/strong> podle kter\u00e9ho se jako po\u0159izovac\u00ed cena bere <strong>80% z prodejn\u00ed ceny<\/strong>. Jedn\u00e1 se o z\u00e1konem stanovenou n\u00e1hradn\u00ed mo\u017enost, nikoli o volitelnou metodu, kterou si prod\u00e1vaj\u00edc\u00ed m\u016f\u017ee zvolit nam\u00edsto zdokumentovan\u00fdch po\u0159izovac\u00edch n\u00e1klad\u016f. Jej\u00ed pou\u017eit\u00ed, v\u010detn\u011b pou\u017eit\u00e9 prodejn\u00ed hodnoty a p\u0159\u00edpadn\u00fdch relevantn\u00edch \u00faprav, by m\u011blo b\u00fdt ov\u011b\u0159eno u \u010dernohorsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy nebo u kvalifikovan\u00e9ho da\u0148ov\u00e9ho poradce.<\/p>\n\n\n\n<p>U nemovitost\u00ed nabyt\u00fdch <strong>d\u011bdictv\u00ed<\/strong>, je po\u0159izovac\u00ed hodnota v\u00e1z\u00e1na na p\u016fvodn\u00ed po\u0159izovac\u00ed cenu osoby, od n\u00ed\u017e byl majetek zd\u011bd\u011bn, a nen\u00ed automaticky stanovena na tr\u017en\u00ed hodnotu ke dni \u00famrt\u00ed. U majetku z\u00edskan\u00e9ho jako <strong>d\u00e1rek<\/strong>, p\u0159i\u010dem\u017e postup z\u00e1vis\u00ed rovn\u011b\u017e na tom, jak je v dan\u00fdch okolnostech definov\u00e1no \u201enabyt\u00ed\u201c podle \u010dl\u00e1nku 37d. V \u017e\u00e1dn\u00e9m z t\u011bchto p\u0159\u00edpad\u016f by se nem\u011blo vych\u00e1zet z p\u0159edpokladu, \u017ee da\u0148ov\u00fdm z\u00e1kladem je aktu\u00e1ln\u00ed tr\u017en\u00ed hodnota v okam\u017eiku p\u0159evzet\u00ed \u2013 relevantn\u00ed m\u016f\u017ee b\u00fdt dokumentace p\u016fvodn\u00edho vlastn\u00edka.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Odpo\u010ditateln\u00e9 n\u00e1klady na prodej<\/h3>\n\n\n\n<p>\u010cl\u00e1nek 37c umo\u017e\u0148uje sn\u00ed\u017eit v\u00fdnos z prodeje o ur\u010dit\u00e9 dolo\u017een\u00e9 n\u00e1klady. Ty lze rozd\u011blit do dvou \u0161irok\u00fdch kategori\u00ed: <strong>zdokumentovan\u00e9 n\u00e1klady na rekonstrukci<\/strong> a <strong>uznateln\u00e9 prodejn\u00ed n\u00e1klady<\/strong>.<\/p>\n\n\n\n<p>N\u00e1klady na rekonstrukci p\u0159edstavuj\u00ed kapit\u00e1lov\u00e9 v\u00fddaje na samotnou nemovitost \u2013 pr\u00e1ce, kter\u00e9 zv\u00fd\u0161ily hodnotu nebo podstatn\u011b zlep\u0161ily stav majetku, dolo\u017een\u00e9 fakturami a doklady o platb\u011b. B\u011b\u017en\u00e1 \u00fadr\u017eba a b\u011b\u017en\u00e9 opravy by nem\u011bly b\u00fdt automaticky pova\u017eov\u00e1ny za odpo\u010ditateln\u00e9 n\u00e1klady na rekonstrukci. To, zda konkr\u00e9tn\u00ed pr\u00e1ce spl\u0148uj\u00ed podm\u00ednky, z\u00e1vis\u00ed na jejich povaze, dokumentaci a platn\u00fdch da\u0148ov\u00fdch p\u0159edpisech. Rozd\u00edl mezi kapit\u00e1lov\u00fdm vylep\u0161en\u00edm a b\u011b\u017enou \u00fadr\u017ebou m\u016f\u017ee b\u00fdt v\u00fdznamn\u00fd a nen\u00ed v\u017edy z\u0159ejm\u00fd; v p\u0159\u00edpad\u011b velk\u00fdch \u010d\u00e1stek se vyplat\u00ed vyhledat odbornou radu.<\/p>\n\n\n\n<p>V\u00fdnosy z prodeje mohou sn\u00ed\u017eit tak\u00e9 prodejn\u00ed n\u00e1klady \u2013 jako jsou nap\u0159\u00edklad dolo\u017een\u00e9 provize realitn\u00ed kancel\u00e1\u0159e a p\u0159\u00edm\u00e9 transak\u010dn\u00ed n\u00e1klady spojen\u00e9 s prodejem. Ne v\u0161echny n\u00e1klady, kter\u00e9 prod\u00e1vaj\u00edc\u00edmu v souvislosti s prodejem vzniknou, jsou v\u0161ak automaticky ode\u010ditateln\u00e9. Nap\u0159\u00edklad n\u00e1klady na splacen\u00ed hypot\u00e9ky, bankovn\u00ed poplatky, vy\u00fa\u010dtov\u00e1n\u00ed za slu\u017eby a n\u00e1klady na vybaven\u00ed nejsou obecn\u011b pova\u017eov\u00e1ny za opr\u00e1vn\u011bn\u00e9 odpo\u010dty. Ka\u017edou kategorii je t\u0159eba ov\u011b\u0159it podle konkr\u00e9tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f a dokumentace prod\u00e1vaj\u00edc\u00edho.<\/p>\n\n\n\n<p><strong>Kter\u00e9 n\u00e1klady ovliv\u0148uj\u00ed v\u00e1\u0161 zdaniteln\u00fd zisk?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1klady nebo \u00faprava<\/th><th>Mo\u017en\u00e1 l\u00e9\u010dba<\/th><th>Dokumenty, kter\u00e9 je t\u0159eba uchov\u00e1vat<\/th><th>D\u016fle\u017eit\u00e9 omezen\u00ed<\/th><\/tr><\/thead><tbody><tr><td>P\u016fvodn\u00ed po\u0159izovac\u00ed cena<\/td><td>Sni\u017euje zdaniteln\u00fd zisk<\/td><td>Kupn\u00ed smlouva, da\u0148ov\u00e9 doklady, doklady o platb\u00e1ch<\/td><td>Mus\u00ed b\u00fdt dolo\u017eeno; odhadovan\u00e9 hodnoty nesta\u010d\u00ed<\/td><\/tr><tr><td>Indexovan\u00e1 po\u0159izovac\u00ed cena<\/td><td>Po\u0159izovac\u00ed cena o\u010di\u0161t\u011bn\u00e1 o inflaci maloobchodn\u00edch cen<\/td><td>Z\u00e1konn\u00fd index pou\u017e\u00edvan\u00fd da\u0148ov\u00fdm \u00fa\u0159adem<\/td><td>Nelze odhadnout; plat\u00ed ofici\u00e1ln\u00ed \u00fadaje indexu<\/td><\/tr><tr><td>Zdokumentovan\u00e1 rekonstrukce<\/td><td>M\u016f\u017ee doj\u00edt ke sn\u00ed\u017een\u00ed upraven\u00fdch v\u00fdnos\u016f<\/td><td>Faktury, povolen\u00ed, z\u00e1znamy o dodavatel\u00edch<\/td><td>Mus\u00ed se jednat o investici do zlep\u0161en\u00ed majetku; to, zda dan\u00e9 pr\u00e1ce spl\u0148uj\u00ed podm\u00ednky, z\u00e1vis\u00ed na jejich povaze a dokumentaci<\/td><\/tr><tr><td>Uznateln\u00e9 prodejn\u00ed n\u00e1klady<\/td><td>M\u016f\u017ee doj\u00edt ke sn\u00ed\u017een\u00ed upraven\u00fdch v\u00fdnos\u016f<\/td><td>Smlouva o zprost\u0159edkov\u00e1n\u00ed, faktury za provizi<\/td><td>Pouze zp\u016fsobil\u00e9 n\u00e1klady; zkontrolujte ka\u017edou kategorii<\/td><\/tr><tr><td>Pravideln\u00e1 \u00fadr\u017eba<\/td><td>Obecn\u011b nen\u00ed ode\u010ditateln\u00e9<\/td><td>-<\/td><td>Nezvy\u0161uje po\u0159izovac\u00ed cenu<\/td><\/tr><tr><td>\u00daroky z hypot\u00e9ky<\/td><td>Obecn\u011b nelze ode\u010d\u00edst od kapit\u00e1lov\u00e9ho zisku<\/td><td>-<\/td><td>Je to samostatn\u00e1 polo\u017eka od po\u0159izovac\u00ed ceny; nesni\u017euje zisk<\/td><\/tr><tr><td>Po\u0159izovac\u00ed hodnota zd\u011bd\u011bn\u00e9ho majetku<\/td><td>V\u00e1z\u00e1no na po\u0159izovac\u00ed cenu p\u016fvodn\u00edho vlastn\u00edka<\/td><td>Dokumentace k d\u011bdictv\u00ed, p\u016fvodn\u00ed doklady o koupi<\/td><td>Nen\u00ed automaticky stanovena na z\u00e1klad\u011b tr\u017en\u00ed hodnoty ke dni \u00famrt\u00ed<\/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>P\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed si u \u010dernohorsk\u00e9ho da\u0148ov\u00e9ho poradce ov\u011b\u0159te, zda lze jednotliv\u00e9 v\u00fdznamn\u00e9 v\u00fddaje ode\u010d\u00edst z dan\u00ed. Nespr\u00e1vn\u011b za\u0159azen\u00e9 v\u00fddaje a chyb\u011bj\u00edc\u00ed doklady mohou zp\u016fsobit pot\u00ed\u017ee p\u0159i v\u00fdpo\u010dtu a dokl\u00e1d\u00e1n\u00ed zdaniteln\u00e9ho zisku.<\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/2_rezultat-1-1024x587.webp\" alt=\"Pr\u016fvodce dan\u00ed z kapit\u00e1lov\u00fdch zisk\u016f z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e 2026\" class=\"wp-image-7696\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/2_rezultat-1-1024x587.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/2_rezultat-1-300x172.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/2_rezultat-1-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/2_rezultat-1.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Jak mohou uznateln\u00e9 n\u00e1klady ovlivnit da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/strong><\/p>\n\n\n\n<p>Uva\u017eujme zjednodu\u0161en\u00fd p\u0159\u00edpad prodeje nemovitosti za 300 000 \u20ac, p\u0159i\u010dem\u017e po\u0159izovac\u00ed cena \u010din\u00ed 220 000 \u20ac.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>V\u00fdpo\u010det<\/th><th>Bez \u00faprav<\/th><th>S p\u0159edpokl\u00e1dan\u00fdmi opr\u00e1vn\u011bn\u00fdmi \u00fapravami<\/th><\/tr><tr><td>Prodejn\u00ed cena<\/td><td>\u20ac300,000<\/td><td>\u20ac300,000<\/td><\/tr><tr><td>Z\u00e1klad pro za\u00fa\u010dtov\u00e1n\u00ed akvizice<\/td><td>\u20ac220,000<\/td><td>\u20ac220,000<\/td><\/tr><tr><td>N\u00e1klady na rekonstrukci, kter\u00e9 lze uznat jako odpo\u010ditateln\u00e9<\/td><td>\u20ac0<\/td><td>\u20ac20,000<\/td><\/tr><tr><td>Uznateln\u00e9 prodejn\u00ed n\u00e1klady<\/td><td>\u20ac0<\/td><td>\u20ac6,000<\/td><\/tr><tr><td>Zdaniteln\u00fd zisk<\/td><td>\u20ac80,000<\/td><td>\u20ac54,000<\/td><\/tr><tr><td>Odhadovan\u00e1 da\u0148 ve v\u00fd\u0161i 15%<\/td><td>\u20ac12,000<\/td><td>\u20ac8,100<\/td><\/tr><tr><td>Rozd\u00edl v odhadovan\u00e9 dani<\/td><td>-<\/td><td>\u20ac3,900<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Rozd\u00edl ve v\u00fd\u0161i 3 900 EUR slou\u017e\u00ed pouze jako ilustrativn\u00ed p\u0159\u00edklad. Vych\u00e1z\u00ed se p\u0159itom z p\u0159edpokladu, \u017ee n\u00e1klady na rekonstrukci a prodej jsou v souladu s platn\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy uzn\u00e1ny a jsou dolo\u017eeny p\u0159\u00edslu\u0161nou dokumentac\u00ed.<\/p>\n\n\n\n<p>Toto srovn\u00e1n\u00ed nezahrnuje z\u00e1konnou indexaci ani \u017e\u00e1dn\u00e9 dal\u0161\u00ed m\u00edstn\u00ed \u010di zahrani\u010dn\u00ed da\u0148ov\u00e9 povinnosti. Nem\u011blo by b\u00fdt vykl\u00e1d\u00e1no jako zaru\u010den\u00e1 da\u0148ov\u00e1 \u00faspora.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159\u00edklady dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/h2>\n\n\n\n<p>N\u00e1sleduj\u00edc\u00ed p\u0159\u00edklady ilustruj\u00ed princip v\u00fdpo\u010dtu. V\u0161echny \u00fadaje jsou pouze ilustrativn\u00ed a vych\u00e1zej\u00ed ze zjednodu\u0161en\u00fdch p\u0159edpoklad\u016f. Nezohled\u0148uj\u00ed indexaci, proto\u017ee ta vy\u017eaduje skute\u010dn\u00e9 \u00fadaje o indexu pro konkr\u00e9tn\u00ed roky po\u0159\u00edzen\u00ed a prodeje. Skute\u010dn\u00e9 v\u00fdsledky se mohou od t\u011bchto zjednodu\u0161en\u00fdch p\u0159\u00edklad\u016f li\u0161it.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklady v\u00fdpo\u010dtu dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sc\u00e9n\u00e1\u0159<\/th><th>Prodejn\u00ed cena<\/th><th>Z\u00e1klad pro za\u00fa\u010dtov\u00e1n\u00ed akvizice<\/th><th>P\u0159\u00edpustn\u00e9 \u00fapravy<\/th><th>Zdaniteln\u00fd zisk<\/th><th>Odhadovan\u00e1 da\u0148<\/th><\/tr><\/thead><tbody><tr><td>A \u2014 B\u011b\u017en\u00fd prodej bytu<\/td><td>\u20ac250,000<\/td><td>\u20ac180,000<\/td><td>\u017d\u00e1dn\u00e9 p\u0159edpoklady<\/td><td>\u20ac70,000<\/td><td>\u20ac10,500<\/td><\/tr><tr><td>B \u2014 Prodej s rekonstrukc\u00ed<\/td><td>\u20ac350,000<\/td><td>\u20ac220,000<\/td><td>35 000 \u20ac (rekonstrukce + n\u00e1klady na prodej, p\u0159edpokl\u00e1d\u00e1 se, \u017ee jsou zp\u016fsobil\u00e9)<\/td><td>\u20ac95,000<\/td><td>\u20ac14,250<\/td><\/tr><tr><td>C \u2014 Prodej se ztr\u00e1tou<\/td><td>\u20ac275,000<\/td><td>\u20ac300,000<\/td><td>\u017d\u00e1dn\u00e9<\/td><td>Nula (ztr\u00e1ta ve v\u00fd\u0161i 25 000 \u20ac)<\/td><td>Nula<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 A<\/strong> ukazuje nejjednodu\u0161\u0161\u00ed p\u0159\u00edpad: nomin\u00e1ln\u00ed zisk ve v\u00fd\u0161i 70 000 EUR zdan\u011bn\u00fd sazbou 15% vede k da\u0148ov\u00e9 povinnosti ve v\u00fd\u0161i 10 500 EUR. V praxi m\u016f\u017ee z\u00e1konn\u00e1 indexace po\u0159izovac\u00ed ceny ve v\u00fd\u0161i 180 000 \u20ac zv\u00fd\u0161it po\u0159izovac\u00ed z\u00e1klad v z\u00e1vislosti na p\u0159\u00edslu\u0161n\u00fdch indexov\u00fdch \u00fadaj\u00edch a obdob\u00ed po\u0159\u00edzen\u00ed, co\u017e by mohlo sn\u00ed\u017eit zdaniteln\u00fd zisk.<\/p>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 B<\/strong> p\u0159edpokl\u00e1d\u00e1, \u017ee zdokumentovan\u00e9 n\u00e1klady na rekonstrukci ve v\u00fd\u0161i 25 000 \u20ac a uznateln\u00e9 prodejn\u00ed n\u00e1klady ve v\u00fd\u0161i 10 000 \u20ac jsou oba uzn\u00e1ny jako odpo\u010ditateln\u00e9 polo\u017eky. Zdaniteln\u00fd zisk klesne z nomin\u00e1ln\u00ed \u010d\u00e1stky 130 000 \u20ac na 95 000 \u20ac, \u010d\u00edm\u017e se da\u0148 sn\u00ed\u017e\u00ed z 19 500 \u20ac na 14 250 \u20ac. Tento v\u00fdsledek z\u00e1vis\u00ed v\u00fdhradn\u011b na tom, zda jsou tyto n\u00e1klady \u0159\u00e1dn\u011b zdokumentov\u00e1ny a spl\u0148uj\u00ed z\u00e1konn\u00e1 krit\u00e9ria. Nedokladovan\u00e1 rekonstrukce nebo n\u00e1klady, kter\u00e9 nespl\u0148uj\u00ed podm\u00ednky pro kapit\u00e1lov\u00e1 vylep\u0161en\u00ed, k tomuto v\u00fdsledku nevedou.<\/p>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 C<\/strong> ukl\u00e1d\u00e1 prodej se symbolickou ztr\u00e1tou. Jeliko\u017e prodejn\u00ed cena je ni\u017e\u0161\u00ed ne\u017e po\u0159izovac\u00ed cena, nevznik\u00e1 \u017e\u00e1dn\u00fd kladn\u00fd zisk. Podle \u010dl\u00e1nku 37h z\u00e1kona lze kapit\u00e1lovou ztr\u00e1tu z prodeje majetku zapo\u010d\u00edst proti kapit\u00e1lov\u00fdm zisk\u016fm z prodeje majetku v <strong>stejn\u00e9 zda\u0148ovac\u00ed obdob\u00ed<\/strong>, s v\u00fdhradou platn\u00fdch p\u0159edpis\u016f. Podle sou\u010dasn\u00e9ho v\u00fdkladu z\u00e1kona nen\u00ed zaru\u010deno, \u017ee ztr\u00e1ty lze p\u0159en\u00e9st do budouc\u00edch da\u0148ov\u00fdch obdob\u00ed; pokud se to t\u00fdk\u00e1 va\u0161\u00ed situace, ov\u011b\u0159te si aktu\u00e1ln\u00ed stav u da\u0148ov\u00e9ho poradce.<\/p>\n\n\n\n<p>V t\u011bchto p\u0159\u00edkladech se vypo\u010d\u00edt\u00e1v\u00e1 <strong>15% \u2013 pouze z\u00e1konn\u00e1 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/strong>. Tyto informace nestanovuj\u00ed celkovou da\u0148ovou povinnost prod\u00e1vaj\u00edc\u00edho za v\u0161ech okolnost\u00ed. P\u0159\u00edpadn\u00e9 dal\u0161\u00ed m\u00edstn\u00ed da\u0148ov\u00e9 povinnosti a povinnosti v zemi da\u0148ov\u00e9ho domicilu prod\u00e1vaj\u00edc\u00edho je t\u0159eba ov\u011b\u0159it samostatn\u011b u kvalifikovan\u00e9ho da\u0148ov\u00e9ho poradce.<\/p>\n\n\n\n<p><strong>Mohla by se na kone\u010dnou \u010d\u00e1stku prom\u00edtnout obecn\u00ed p\u0159ir\u00e1\u017eka?<\/strong><\/p>\n\n\n\n<p>\u010cern\u00e1 Hora m\u00e1 syst\u00e9m m\u00edstn\u00edch p\u0159\u00edplatk\u016f, v jeho\u017e r\u00e1mci mohou obce uplat\u0148ovat p\u0159\u00edplatek vypo\u010d\u00edtan\u00fd na z\u00e1klad\u011b vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Obecn\u00e9 sazby popsan\u00e9 spole\u010dnost\u00ed PwC \u010din\u00ed 13% ve v\u011bt\u0161in\u011b obc\u00ed a 15% v Podgorici a Cetinje. Je v\u0161ak nutn\u00e9 ov\u011b\u0159it, zda je konkr\u00e9tn\u00ed da\u0148ov\u00e1 povinnost z kapit\u00e1lov\u00fdch zisk\u016f zahrnuta do p\u0159\u00edslu\u0161n\u00e9ho z\u00e1kladu pro m\u00edstn\u00ed p\u0159ir\u00e1\u017eku, a to s ohledem na konkr\u00e9tn\u00ed situaci da\u0148ov\u00e9ho poplatn\u00edka. P\u0159\u00edklady v t\u00e9to p\u0159\u00edru\u010dce proto po\u010d\u00edtaj\u00ed pouze z\u00e1konnou da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f ve v\u00fd\u0161i 15% a automaticky k n\u00ed nep\u0159ipo\u010d\u00edt\u00e1vaj\u00ed obecn\u00ed p\u0159ir\u00e1\u017eku.<\/p>\n\n\n\n<p>Tyto sc\u00e9n\u00e1\u0159e slou\u017e\u00ed jako v\u00fdukov\u00e9 pom\u016fcky. Nezohled\u0148uj\u00ed indexaci, vych\u00e1zej\u00ed z p\u0159edpokladu, \u017ee v\u0161echny n\u00e1rokovan\u00e9 n\u00e1klady budou uzn\u00e1ny, a nezohled\u0148uj\u00ed p\u0159\u00edpadn\u00e9 p\u0159ezkoum\u00e1n\u00ed prodejn\u00ed ceny \u010di po\u0159izovac\u00ed ceny ze strany da\u0148ov\u00e9ho \u00fa\u0159adu. Skute\u010dn\u00fd zdaniteln\u00fd zisk stanoven\u00fd da\u0148ovou spr\u00e1vou se m\u016f\u017ee li\u0161it od v\u00fdpo\u010dtu proveden\u00e9ho samotn\u00fdm prod\u00e1vaj\u00edc\u00edm.<\/p>\n\n\n\n<p><strong>Od koup\u011b po prodej: Zjednodu\u0161en\u00fd p\u0159\u00edklad nemovitosti v hodnot\u011b 250 000 \u20ac<\/strong><\/p>\n\n\n\n<p>P\u0159edpokl\u00e1dejme, \u017ee investor koup\u00ed byt z druh\u00e9 ruky v \u010cern\u00e9 Ho\u0159e za 250 000 EUR a pozd\u011bji jej prod\u00e1 za 330 000 EUR.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Jevi\u0161t\u011b<\/th><th>Polo\u017eka<\/th><th>\u010c\u00e1stka<\/th><\/tr><tr><td>N\u00e1kup<\/td><td>Kupn\u00ed cena bytu<\/td><td>\u20ac250,000<\/td><\/tr><tr><td>N\u00e1kup<\/td><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td>\u20ac9,500<\/td><\/tr><tr><td>N\u00e1kup<\/td><td>Celkov\u00e9 hotovostn\u00ed v\u00fddaje na n\u00e1kup p\u0159ed zapo\u010dten\u00edm ostatn\u00edch poplatk\u016f<\/td><td>\u20ac259,500<\/td><\/tr><tr><td>Vlastnictv\u00ed<\/td><td>P\u0159edpokl\u00e1d\u00e1 se odpov\u00eddaj\u00edc\u00ed rekonstrukce<\/td><td>\u20ac15,000<\/td><\/tr><tr><td>Prodej z druh\u00e9 ruky<\/td><td>Prodejn\u00ed cena<\/td><td>\u20ac330,000<\/td><\/tr><tr><td>Prodej z druh\u00e9 ruky<\/td><td>P\u0159edpokl\u00e1dan\u00e9 uznateln\u00e9 prodejn\u00ed n\u00e1klady<\/td><td>\u20ac7,000<\/td><\/tr><tr><td>Prodej z druh\u00e9 ruky<\/td><td>Zjednodu\u0161en\u00fd zdaniteln\u00fd zisk p\u0159ed indexac\u00ed<\/td><td>\u20ac58,000<\/td><\/tr><tr><td>Prodej z druh\u00e9 ruky<\/td><td>Odhadovan\u00e1 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f ve v\u00fd\u0161i 15%<\/td><td>\u20ac8,700<\/td><\/tr><tr><td>Prodej z druh\u00e9 ruky<\/td><td>V\u00fdnos z prodeje po ode\u010dten\u00ed p\u0159edpokl\u00e1dan\u00fdch prodejn\u00edch n\u00e1klad\u016f a dan\u011b z kapit\u00e1lov\u00fdch zisk\u016f (CGT)<\/td><td>\u20ac314,300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Jak spolu souvis\u00ed tyto \u00fadaje:<\/strong><\/p>\n\n\n\n<p>Zjednodu\u0161en\u00fd kapit\u00e1lov\u00fd zisk \u010din\u00ed 330 000 \u20ac \u2212 250 000 \u20ac \u2212 15 000 \u20ac \u2212 7 000 \u20ac = 58 000 \u20ac. Odhadovan\u00e1 da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f tedy \u010din\u00ed 8 700 \u20ac.<\/p>\n\n\n\n<p>Krom\u011b toho kupuj\u00edc\u00ed p\u0159i koupi bytu zaplatil 9 500 \u20ac jako da\u0148 z p\u0159evodu nemovitosti. Tato da\u0148 z p\u0159evodu je zahrnuta v p\u0159ehledu hotovostn\u00edch v\u00fddaj\u016f, ale <strong>nebylo pova\u017eov\u00e1no za polo\u017eku, kterou lze ode\u010d\u00edst p\u0159i v\u00fdpo\u010dtu kapit\u00e1lov\u00e9ho zisku<\/strong>.<\/p>\n\n\n\n<p>Po ode\u010dten\u00ed kupn\u00ed ceny, dan\u011b z p\u0159evodu nemovitosti a p\u0159edpokl\u00e1dan\u00fdch n\u00e1klad\u016f na rekonstrukci od \u010dist\u00e9ho v\u00fdnosu z prodeje ve v\u00fd\u0161i 314 300 \u20ac \u010din\u00ed zjednodu\u0161en\u00fd zb\u00fdvaj\u00edc\u00ed pen\u011b\u017en\u00ed p\u0159ebytek <strong>\u20ac39,800<\/strong>.<\/p>\n\n\n\n<p>Nejedn\u00e1 se o progn\u00f3zu v\u00fdnosu z investice. Model nezohled\u0148uje indexaci, financov\u00e1n\u00ed, n\u00e1klady spojen\u00e9 s vlastnictv\u00edm, dal\u0161\u00ed transak\u010dn\u00ed n\u00e1klady, p\u0159\u00edpadn\u00e9 m\u00edstn\u00ed da\u0148ov\u00e9 povinnosti ani \u017e\u00e1dn\u00e9 dan\u011b splatn\u00e9 mimo \u010cernou Horu. Skute\u010dn\u00fd pen\u011b\u017en\u00ed zisk a zdaniteln\u00fd kapit\u00e1lov\u00fd zisk p\u0159edstavuj\u00ed odli\u0161n\u00e9 \u010d\u00e1stky.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Najd\u011bte nemovitost, kter\u00e1 odpov\u00edd\u00e1 va\u0161emu rozpo\u010dtu<\/strong><\/p>\n\n\n\n<p>Kupn\u00ed cena p\u0159edstavuje pouze \u010d\u00e1st celkov\u00fdch n\u00e1klad\u016f. Odpov\u011bzte na \u010dty\u0159i ot\u00e1zky a objevte nemovitosti v \u010cern\u00e9 Ho\u0159e, kter\u00e9 odpov\u00eddaj\u00ed va\u0161emu rozpo\u010dtu, preferovan\u00e9 lokalit\u011b a pl\u00e1n\u016fm ohledn\u011b vlastnictv\u00ed.<\/p>\n\n\n\n<p><strong><a href=\"\/cs\/quiz\/\" target=\"_blank\">Naj\u00edt nemovitost, kter\u00e1 mi vyhovuje<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Osvobozen\u00ed od dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/h2>\n\n\n\n<p>\u010cernohorsk\u00e1 pr\u00e1vn\u00ed \u00faprava dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f stanov\u00ed v \u010dl\u00e1nku 37g konkr\u00e9tn\u00ed v\u00fdjimky. Ty jsou \u00fazce vymezeny a jejich spln\u011bn\u00ed vy\u017eaduje v\u00edce ne\u017e pouh\u00e9 uveden\u00ed p\u0159\u00edslu\u0161n\u00e9 kategorie. Ka\u017ed\u00e1 v\u00fdjimka se uplatn\u00ed pouze tehdy, jsou-li spln\u011bny z\u00e1konn\u00e9 podm\u00ednky, kter\u00e9 lze obecn\u011b dolo\u017eit.<\/p>\n\n\n\n<p><strong>Kdy lze p\u0159i prodeji nemovitosti uplatnit osvobozen\u00ed od dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Situace<\/th><th>Obecn\u00e1 l\u00e9\u010dba<\/th><\/tr><tr><td>Prodej rekrea\u010dn\u00edho bytu<\/td><td>Zpravidla podl\u00e9h\u00e1 dani 15% z zdaniteln\u00e9ho zisku<\/td><\/tr><tr><td>Prodej nemovitosti ur\u010den\u00e9 k pron\u00e1jmu nebo jako investice<\/td><td>Obecn\u011b podl\u00e9h\u00e1 dani z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/td><\/tr><tr><td>Prodej va\u0161eho jedin\u00e9ho a hlavn\u00edho bydli\u0161t\u011b<\/td><td>Pokud jsou spln\u011bny podm\u00ednky \u010dl\u00e1nku 37g, m\u016f\u017ee se uplatnit z\u00e1konn\u00e1 v\u00fdjimka<\/td><\/tr><tr><td>Prodej nemovitosti po 5 nebo 10 letech vlastnictv\u00ed<\/td><td>Neexistuje automatick\u00e1 v\u00fdjimka zalo\u017een\u00e1 v\u00fdhradn\u011b na dob\u011b dr\u017een\u00ed<\/td><\/tr><tr><td>Kvalifikovan\u00fd p\u0159evod mezi man\u017eeli<\/td><td>M\u016f\u017ee b\u00fdt osvobozeno za okolnost\u00ed stanoven\u00fdch z\u00e1konem<\/td><\/tr><tr><td>D\u00e1rek spl\u0148uj\u00edc\u00ed podm\u00ednky pro d\u011bdice prvn\u00edho \u0159\u00e1du<\/td><td>M\u016f\u017ee spl\u0148ovat podm\u00ednky pro z\u00e1konnou v\u00fdjimku<\/td><\/tr><tr><td>Zd\u011bd\u011bn\u00ed nemovitosti a jej\u00ed n\u00e1sledn\u00fd prodej<\/td><td>N\u00e1sledn\u00fd prodej vy\u017eaduje samostatn\u00e9 vym\u011b\u0159en\u00ed dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/td><\/tr><tr><td>Prodej nemovitosti bez zdaniteln\u00e9ho zisku<\/td><td>\u017d\u00e1dn\u00fd zdaniteln\u00fd kapit\u00e1lov\u00fd zisk, s v\u00fdhradou z\u00e1konem stanoven\u00fdch prodejn\u00edch a po\u0159izovac\u00edch cen<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>D\u016fle\u017eit\u00e9:<\/strong> Osvobozen\u00ed od dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f by se nem\u011blo zam\u011b\u0148ovat s osvobozen\u00edm od dan\u011b z p\u0159evodu nemovitost\u00ed v p\u0159\u00edpad\u011b d\u011bdictv\u00ed nebo daru. Tyto p\u0159\u00edpady se \u0159\u00edd\u00ed samostatn\u00fdmi ustanoven\u00edmi.<\/p>\n\n\n\n<p><strong>Osvobozen\u00ed od dan\u011b z nemovitosti pro hlavn\u00ed bydli\u0161t\u011b<\/strong> vztahuje se na majetek, kter\u00fd da\u0148ov\u00fd poplatn\u00edk vyu\u017e\u00edv\u00e1 jako <strong>jedin\u00e9 a hlavn\u00ed m\u00edsto bydli\u0161t\u011b<\/strong> (<em>m\u00edsto pobytu<\/em>). Spln\u011bn\u00ed podm\u00ednek by m\u011blo b\u00fdt posuzov\u00e1no na z\u00e1klad\u011b p\u0159esn\u00fdch z\u00e1konn\u00fdch po\u017eadavk\u016f a podp\u016frn\u00fdch d\u016fkaz\u016f \u2013 z\u00e1konn\u00e1 v\u00fdjimka se automaticky nevztahuje na jakoukoli nemovitost, kterou prod\u00e1vaj\u00edc\u00ed v ur\u010dit\u00e9m okam\u017eiku n\u00e1hodou vlastnil nebo v n\u00ed\u017e bydlel.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Vlastnictv\u00ed nemovitosti v \u010cern\u00e9 Ho\u0159e je\u0161t\u011b neznamen\u00e1, \u017ee se tato nemovitost automaticky st\u00e1v\u00e1 va\u0161\u00edm hlavn\u00edm bydli\u0161t\u011bm pro \u00fa\u010dely dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f.<\/p>\n<\/blockquote>\n\n\n\n<p>Rekrea\u010dn\u00ed byt v Budv\u011b, pronajat\u00fd byt v Kotoru nebo druh\u00fd domov v z\u00e1livu Tivat automaticky nespl\u0148uj\u00ed podm\u00ednky pro osvobozen\u00ed od dan\u011b. Nemovitost musela slou\u017eit jako skute\u010dn\u00e9 hlavn\u00ed a jedin\u00e9 bydli\u0161t\u011b. Prodejci, kte\u0159\u00ed se domn\u00edvaj\u00ed, \u017ee by mohli spl\u0148ovat podm\u00ednky pro osvobozen\u00ed od dan\u011b, by si m\u011bli p\u0159ed dokon\u010den\u00edm transakce shrom\u00e1\u017edit p\u0159esv\u011bd\u010divou podp\u016frnou dokumentaci, proto\u017ee n\u00e1roky uplatn\u011bn\u00e9 a\u017e po skon\u010den\u00ed transakce je obt\u00ed\u017en\u011bj\u0161\u00ed dolo\u017eit.<\/p>\n\n\n\n<p>\u010cl\u00e1nek 37g stanov\u00ed v\u00fdjimky pro ur\u010dit\u00e9 p\u0159evody majetku mezi man\u017eeli a pro dary spl\u0148uj\u00edc\u00ed podm\u00ednky ur\u010den\u00e9 p\u0159\u00edbuzn\u00fdm v prvn\u00edm po\u0159ad\u00ed d\u011bd\u011bn\u00ed. Pokud se p\u0159evod t\u00fdk\u00e1 z\u00e1konem uznan\u00e9ho \u017eivotn\u00edho partnera, mus\u00ed b\u00fdt zp\u016fsobilost posouzena s ohledem na platn\u00e1 z\u00e1konn\u00e1 ustanoven\u00ed a povahu vztahu a transakce. Tyto v\u00fdjimky se nevztahuj\u00ed na v\u0161echny rodinn\u00e9 p\u0159evody a n\u00e1sledn\u00fd komer\u010dn\u00ed prodej ze strany p\u0159\u00edjemce p\u0159edstavuje samostatnou zdanitelnou ud\u00e1lost.<\/p>\n\n\n\n<p>Je d\u016fle\u017eit\u00e9 rozli\u0161ovat mezi dv\u011bma samostatn\u00fdmi ud\u00e1lostmi: po\u010d\u00e1te\u010dn\u00edm p\u0159evodem majetku v r\u00e1mci rodiny (kter\u00fd m\u016f\u017ee b\u00fdt osvobozen od dan\u011b) a jak\u00fdmkoli pozd\u011bj\u0161\u00edm <strong>komer\u010dn\u00ed prodej<\/strong> t\u00e9to nemovitosti p\u0159\u00edjemcem (co\u017e se obvykle zda\u0148uje jako kapit\u00e1lov\u00fd zisk, p\u0159i\u010dem\u017e po\u0159izovac\u00ed cena se stanov\u00ed podle pravidel \u010dl\u00e1nku 37d pro zd\u011bd\u011bn\u00fd nebo darovan\u00fd majetek).<\/p>\n\n\n\n<p><strong>Dokumenty, kter\u00e9 mohou pomoci prok\u00e1zat n\u00e1rok na v\u00fdjimku:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u00e1rodn\u00ed pr\u016fkaz toto\u017enosti nebo cestovn\u00ed pas potvrzuj\u00edc\u00ed toto\u017enost<\/li>\n\n\n\n<li>Doklad o registrovan\u00e9 adrese a skute\u010dn\u00e9m obvykl\u00e9m m\u00edst\u011b pobytu (\u00fa\u010dty za slu\u017eby, bankovn\u00ed korespondence, \u00fa\u0159edn\u00ed v\u00fdpisy z registru)<\/li>\n\n\n\n<li>V\u00fdpis z katastru nemovitost\u00ed potvrzuj\u00edc\u00ed historii vlastnictv\u00ed<\/li>\n\n\n\n<li>D\u016fkaz, \u017ee v dan\u00e9m obdob\u00ed nebyla ve vlastnictv\u00ed \u017e\u00e1dn\u00e1 dal\u0161\u00ed nemovitost ur\u010den\u00e1 k bydlen\u00ed<\/li>\n\n\n\n<li>V p\u0159\u00edpad\u011b p\u0159evodu majetku mezi man\u017eeli: oddac\u00ed list nebo soudn\u011b schv\u00e1len\u00e1 rozvodov\u00e1 dohoda<\/li>\n\n\n\n<li>Dokumentace k d\u011bdictv\u00ed dokl\u00e1daj\u00edc\u00ed pr\u00e1vn\u00ed n\u00e1stupnictv\u00ed, je-li to relevantn\u00ed<\/li>\n\n\n\n<li>Dokumenty o rodinn\u00fdch vztaz\u00edch, kter\u00e9 stanovuj\u00ed p\u0159\u00edslu\u0161n\u00e9 po\u0159ad\u00ed d\u011bd\u011bn\u00ed<\/li>\n<\/ul>\n\n\n\n<p>Konkr\u00e9tn\u00ed po\u017eadovan\u00e9 dokumenty z\u00e1vis\u00ed na okolnostech a na tom, co si da\u0148ov\u00e1 spr\u00e1va vy\u017e\u00e1d\u00e1. Tento seznam slou\u017e\u00ed jako orienta\u010dn\u00ed pom\u016fcka, nejedn\u00e1 se o ofici\u00e1ln\u00ed z\u00e1vazn\u00fd kontroln\u00ed seznam.<\/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\">Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f pro nerezidenty<\/h2>\n\n\n\n<p>Mnoz\u00ed vlastn\u00edci nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e jsou ob\u010dany jin\u00fdch zem\u00ed nebo v nich maj\u00ed trval\u00fd pobyt. Zahrani\u010dn\u00ed ob\u010danstv\u00ed samo o sob\u011b nezbavuje povinnosti zaplatit \u010dernohorskou da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f p\u0159i prodeji \u010dernohorsk\u00e9 nemovitosti.<\/p>\n\n\n\n<p>Cizinec, kter\u00fd vlastn\u00ed byt v \u010cern\u00e9 Ho\u0159e, nen\u00ed automaticky da\u0148ov\u00fdm rezidentem \u010cern\u00e9 Hory. <strong>Da\u0148ov\u00e1 rezidence z\u00e1vis\u00ed na z\u00e1konn\u00fdch krit\u00e9ri\u00edch<\/strong>, v\u010detn\u011b m\u00edsta trval\u00e9ho bydli\u0161t\u011b, centra osobn\u00edch a hospod\u00e1\u0159sk\u00fdch z\u00e1jm\u016f, doby str\u00e1ven\u00e9 v \u010cern\u00e9 Ho\u0159e a p\u0159\u00edpadn\u011b i ustanoven\u00ed o rozhoduj\u00edc\u00edm krit\u00e9riu pobytu obsa\u017een\u00fdch v p\u0159\u00edslu\u0161n\u00e9 smlouv\u011b o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Bez ohledu na da\u0148ovou rezidenci mohou b\u00fdt zisky z prodeje \u010dernohorsk\u00fdch nemovitost\u00ed zdaniteln\u00e9 v \u010cern\u00e9 Ho\u0159e.<\/p>\n\n\n\n<p>Podle vnitrost\u00e1tn\u00edch p\u0159edpis\u016f \u010cern\u00e9 Hory m\u016f\u017ee b\u00fdt fyzick\u00e1 osoba pova\u017eov\u00e1na za da\u0148ov\u00e9ho rezidenta, pokud m\u00e1 v \u010cern\u00e9 Ho\u0159e trval\u00e9 bydli\u0161t\u011b nebo centrum osobn\u00edch a hospod\u00e1\u0159sk\u00fdch z\u00e1jm\u016f, nebo pokud zde str\u00e1v\u00ed alespo\u0148 <strong>183 dn\u00ed v da\u0148ov\u00e9m roce<\/strong> v dan\u00e9 zemi. Na kone\u010dn\u00e9 ur\u010den\u00ed da\u0148ov\u00e9ho domicilu m\u016f\u017ee m\u00edt vliv p\u0159\u00edslu\u0161n\u00e1 smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Pobyt v \u010cern\u00e9 Ho\u0159e krat\u0161\u00ed ne\u017e 183 dn\u00ed automaticky nezbavuje da\u0148ov\u00e9ho domicilu ani neodstra\u0148uje \u010dernohorsk\u00e9 da\u0148ov\u00e9 povinnosti t\u00fdkaj\u00edc\u00ed se zisk\u016f z m\u00edstn\u00edch nemovitost\u00ed.<\/p>\n\n\n\n<p>Od nerezident\u016f, kte\u0159\u00ed prod\u00e1vaj\u00ed nemovitost v \u010cern\u00e9 Ho\u0159e, se o\u010dek\u00e1v\u00e1, \u017ee v r\u00e1mci pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nahl\u00e1s\u00ed a zaplat\u00ed \u010dernohorskou da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f. Skute\u010dnost, \u017ee prod\u00e1vaj\u00edc\u00ed nem\u00e1 \u010dernohorsk\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo, nezbavuje ho povinnosti podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed; prod\u00e1vaj\u00edc\u00ed je povinen si pot\u0159ebn\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo obstarat a cel\u00fd proces \u0159\u00e1dn\u011b dokon\u010dit. Zda <strong>da\u0148ov\u00fd z\u00e1stupce<\/strong> Je t\u0159eba ov\u011b\u0159it, zda se v dan\u00fdch okolnostech na da\u0148ov\u00e9 poplatn\u00edky bez trval\u00e9ho pobytu vztahuje povinnost jmenovat z\u00e1stupce, a to s ohledem na platn\u00e9 spr\u00e1vn\u00ed p\u0159edpisy je\u0161t\u011b p\u0159ed uzav\u0159en\u00edm transakce. N\u011bkter\u00e9 odborn\u00e9 anal\u00fdzy transakc\u00ed s nemovitostmi v \u010cern\u00e9 Ho\u0159e rovn\u011b\u017e zmi\u0148uj\u00ed mechanismus sr\u00e1\u017ekov\u00e9 dan\u011b, kter\u00fd se m\u016f\u017ee vztahovat na ur\u010dit\u00e9 prod\u00e1vaj\u00edc\u00ed, kte\u0159\u00ed nejsou rezidenty; pou\u017eitelnost takov\u00e9ho mechanismu na konkr\u00e9tn\u00ed prodej nemovitosti fyzickou osobou by m\u011bla b\u00fdt ov\u011b\u0159ena podle prim\u00e1rn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f a potvrzena kvalifikovan\u00fdm poradcem p\u0159ed dokon\u010den\u00edm transakce.<\/p>\n\n\n\n<p>Stejn\u011b d\u016fle\u017eit\u00e1 je i situace v zemi, kde m\u00e1 prod\u00e1vaj\u00edc\u00ed bydli\u0161t\u011b. Kapit\u00e1lov\u00e9 zisky ze zahrani\u010dn\u00edch nemovitost\u00ed je \u010dasto nutn\u00e9 vykazovat \u2013 a jsou zdaniteln\u00e9 \u2013 tak\u00e9 v jurisdikci, kde m\u00e1 prod\u00e1vaj\u00edc\u00ed bydli\u0161t\u011b.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Zaplacen\u00ed dan\u011b v \u010cern\u00e9 Ho\u0159e nemus\u00ed nutn\u011b znamenat spln\u011bn\u00ed va\u0161ich ohla\u0161ovac\u00edch povinnost\u00ed ve va\u0161\u00ed zemi da\u0148ov\u00e9ho domicilu.<\/p>\n<\/blockquote>\n\n\n\n<p>Nap\u0159\u00edklad v p\u0159\u00edpad\u011b prodejce ze Spojen\u00e9ho kr\u00e1lovstv\u00ed se zisky z prodeje nemovitost\u00ed v zahrani\u010d\u00ed obecn\u011b mus\u00ed nahl\u00e1sit HMRC a mohou podl\u00e9hat britsk\u00e9 dani z kapit\u00e1lov\u00fdch zisk\u016f, p\u0159i\u010dem\u017e za zaplacenou \u010dernohorskou da\u0148 m\u016f\u017ee b\u00fdt poskytnut da\u0148ov\u00fd odpo\u010det \u2013 v souladu s podm\u00ednkami p\u0159\u00edslu\u0161n\u00fdch p\u0159edpis\u016f <strong>smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed<\/strong> mezi \u010cernou Horou a Spojen\u00fdm kr\u00e1lovstv\u00edm a konkr\u00e9tn\u00edmi p\u0159edpisy jednotliv\u00fdch jurisdikc\u00ed. Situace v EU se li\u0161\u00ed podle jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f. Americk\u00fd prodejce se zase pot\u00fdk\u00e1 s odli\u0161n\u00fdmi pravidly v r\u00e1mci z\u00e1sad celosv\u011btov\u00e9ho zdan\u011bn\u00ed platn\u00fdch v USA.<\/p>\n\n\n\n<p>Smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed je t\u0159eba posuzovat individu\u00e1ln\u011b pro ka\u017edou konkr\u00e9tn\u00ed dvojici zem\u00ed a s ohledem na osobn\u00ed situaci prod\u00e1vaj\u00edc\u00edho. Obecn\u00e1 tvrzen\u00ed o d\u016fsledc\u00edch t\u011bchto smluv nemohou nahradit poradenstv\u00ed p\u0159izp\u016fsoben\u00e9 skute\u010dn\u00e9mu statusu rezidentstv\u00ed prod\u00e1vaj\u00edc\u00edho.<\/p>\n\n\n\n<p><strong>Kontroln\u00ed seznam pro prod\u00e1vaj\u00edc\u00edho, kter\u00fd nen\u00ed rezidentem: P\u0159ed podpisem kupn\u00ed smlouvy<\/strong><\/p>\n\n\n\n<p>Pokud \u017eijete mimo \u010cernou Horu a m\u00e1te v \u00famyslu prodat nemovitost v \u010cern\u00e9 Ho\u0159e, postupujte podle n\u00e1sleduj\u00edc\u00edch krok\u016f:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Potvr\u010fte sv\u00e9 da\u0148ov\u00e9 bydli\u0161t\u011b.<\/strong> Da\u0148ov\u00e1 rezidence nen\u00ed ur\u010dov\u00e1na pouze na z\u00e1klad\u011b st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti. Ov\u011b\u0159te si vnitrost\u00e1tn\u00ed p\u0159edpisy \u010cern\u00e9 Hory a p\u0159\u00edpadn\u00e9 platn\u00e9 da\u0148ov\u00e9 smlouvy.<\/li>\n\n\n\n<li><strong>Shrom\u00e1\u017ed\u011bte dokumenty t\u00fdkaj\u00edc\u00ed se akvizice.<\/strong> Zajist\u011bte si origin\u00e1l kupn\u00ed smlouvy, doklady o dani z nabyt\u00ed a doklad o zaplacen\u00ed.<\/li>\n\n\n\n<li><strong>Vypo\u010d\u00edtejte p\u0159edb\u011b\u017en\u00fd zisk.<\/strong> Stanovte po\u0159izovac\u00ed z\u00e1klad, z\u00e1konnou indexaci a p\u0159\u00edpadn\u011b uznateln\u00e9 v\u00fddaje.<\/li>\n\n\n\n<li><strong>Zkontrolujte v\u00fdjimky.<\/strong> Nem\u011blo by se automaticky p\u0159edpokl\u00e1dat, \u017ee rekrea\u010dn\u00ed d\u016fm nebo druh\u00e1 nemovitost spl\u0148uje podm\u00ednky pro hlavn\u00ed bydli\u0161t\u011b.<\/li>\n\n\n\n<li><strong>Potvr\u010fte zp\u016fsob \u00fahrady dan\u011b.<\/strong> Zeptejte se \u010dernohorsk\u00e9ho da\u0148ov\u00e9ho poradce, zda va\u0161e transakce vy\u017eaduje ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, n\u011bjak\u00e9 sr\u00e1\u017ekov\u00e9 povinnosti nebo dal\u0161\u00ed administrativn\u00ed kroky.<\/li>\n\n\n\n<li><strong>V p\u0159\u00edpad\u011b pot\u0159eby zajist\u011bte p\u0159id\u011blen\u00ed da\u0148ov\u00e9ho identifika\u010dn\u00edho \u010d\u00edsla a zastupov\u00e1n\u00ed.<\/strong> Tyto po\u017eadavky si vyjasn\u011bte je\u0161t\u011b p\u0159ed sch\u016fzkou u not\u00e1\u0159e.<\/li>\n\n\n\n<li><strong>P\u0159ipravte se na pod\u00e1n\u00ed zpr\u00e1vy.<\/strong> Zkontrolujte p\u0159\u00edslu\u0161nou lh\u016ftu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed podle GPP-FL a uschovejte doklady o zaplacen\u00fdch dan\u00edch.<\/li>\n\n\n\n<li><strong>Zjist\u011bte si, jak\u00e9 da\u0148ov\u00e9 povinnosti m\u00e1te ve sv\u00e9 domovsk\u00e9 zemi.<\/strong> Zjist\u011bte, zda je nutn\u00e9 prodej nahl\u00e1sit i v zemi, kde m\u00e1te da\u0148ov\u00e9 bydli\u0161t\u011b, a zda m\u00e1te n\u00e1rok na odpo\u010det zahrani\u010dn\u00ed dan\u011b.<\/li>\n<\/ol>\n\n\n\n<p><strong>Praktick\u00e9 doporu\u010den\u00ed:<\/strong> Ne\u017e transakci dokon\u010d\u00edte, vy\u017e\u00e1dejte si p\u00edsemn\u00fd v\u00fdpo\u010det dan\u011b a ov\u011b\u0159te si p\u0159\u00edslu\u0161n\u00fd postup platby. Nep\u0159edpokl\u00e1dejte, \u017ee kupuj\u00edc\u00ed nebo not\u00e1\u0159 automaticky vy\u0159\u00edd\u00ed v\u0161echny osobn\u00ed da\u0148ov\u00e9 povinnosti prod\u00e1vaj\u00edc\u00edho.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Chcete si koupit nemovitost v \u010cern\u00e9 Ho\u0159e ze zahrani\u010d\u00ed?<\/strong><\/p>\n\n\n\n<p>Prohl\u00e9dn\u011bte si byty a reziden\u010dn\u00ed projekty podle sv\u00e9ho rozpo\u010dtu a preferovan\u00e9 lokality. N\u00e1\u0161 t\u00fdm v\u00e1m pom\u016f\u017ee zorientovat se v dostupn\u00fdch mo\u017enostech a zprost\u0159edkuje v\u00e1m kontakt na m\u00edstn\u00ed odborn\u00edky, kte\u0159\u00ed v\u00e1m porad\u00ed v pr\u00e1vn\u00edch \u010di da\u0148ov\u00fdch ot\u00e1zk\u00e1ch.<\/p>\n\n\n\n<p><strong><a href=\"\/cs\/quiz\/\" target=\"_blank\">Prohl\u00e9dn\u011bte si vhodn\u00e9 nemovitosti<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">D\u011bdictv\u00ed a darovan\u00fd majetek<\/h2>\n\n\n\n<p>D\u011bdictv\u00ed nebo darov\u00e1n\u00ed nemovitosti v \u010cern\u00e9 Ho\u0159e a n\u00e1sledn\u00fd prodej t\u00e9to nemovitosti p\u0159edstavuj\u00ed dv\u011b samostatn\u00e9 da\u0148ov\u00e9 ud\u00e1losti. Samotn\u00e9 d\u011bdictv\u00ed nebo dar nemus\u00ed v okam\u017eiku p\u0159evodu podl\u00e9hat dani z kapit\u00e1lov\u00fdch v\u00fdnos\u016f \u2013 na ur\u010dit\u00e9 p\u0159evody v r\u00e1mci rodiny se vztahuj\u00ed ustanoven\u00ed o osvobozen\u00ed od dan\u011b podle \u010dl\u00e1nku 37g. N\u00e1sledn\u00fd <strong>prodej t\u0159et\u00ed stran\u011b<\/strong>, se v\u0161ak obecn\u011b pova\u017euje za zdanitelnou ud\u00e1lost a kapit\u00e1lov\u00fd zisk je t\u0159eba vypo\u010d\u00edtat na z\u00e1klad\u011b p\u0159\u00edslu\u0161n\u00e9 po\u0159izovac\u00ed ceny.<\/p>\n\n\n\n<p>Pr\u00e1v\u011b v tomto bod\u011b nab\u00fdv\u00e1 dokumentace z\u00e1sadn\u00edho v\u00fdznamu. Podle \u010dl\u00e1nku 37d se po\u0159izovac\u00ed cena zd\u011bd\u011bn\u00e9ho majetku odv\u00edj\u00ed od p\u016fvodn\u00ed po\u0159izovac\u00ed ceny osoby, od n\u00ed\u017e byl majetek zd\u011bd\u011bn \u2014 nikoli automaticky od tr\u017en\u00ed hodnoty majetku ke dni \u00famrt\u00ed. Pokud p\u016fvodn\u00ed vlastn\u00edk koupil nemovitost v roce 2008 za 120 000 \u20ac, je tato \u010d\u00e1stka (indexovan\u00e1 tak, aby odr\u00e1\u017eela zm\u011bny cen od roku 2008) je v\u00fdchoz\u00edm bodem pro v\u00fdpo\u010det kapit\u00e1lov\u00e9ho zisku d\u011bdice, i kdy\u017e byla nemovitost v dob\u011b d\u011bd\u011bn\u00ed pro \u00fa\u010dely d\u011bdictv\u00ed ocen\u011bna na 200 000 EUR.<\/p>\n\n\n\n<p>Stejn\u00fd princip plat\u00ed i pro darovan\u00fd majetek. Po\u0159izovac\u00ed cena pro p\u0159\u00edjemce se odvozuje od po\u0159izovac\u00ed ceny p\u016fvodn\u00edho vlastn\u00edka, nikoli od tr\u017en\u00ed hodnoty v dob\u011b darov\u00e1n\u00ed.<\/p>\n\n\n\n<p><strong>Ilustrativn\u00ed p\u0159\u00edklad (zjednodu\u0161en\u00fd, bez indexace a z\u00e1konn\u00fdch \u00faprav):<\/strong><\/p>\n\n\n\n<p>P\u016fvodn\u00ed majitel nemovitost zakoupil v roce 2010 za 130 000 \u20ac. Nemovitost byla zd\u011bd\u011bna v roce 2020 (tehdej\u0161\u00ed tr\u017en\u00ed hodnota: 190 000 \u20ac). D\u011bdic nemovitost prod\u00e1 v roce 2026: 260 000 EUR Zjednodu\u0161en\u00fd nomin\u00e1ln\u00ed zisk z p\u016fvodn\u00ed po\u0159izovac\u00ed ceny: 260 000 EUR \u2212 130 000 EUR = <strong>\u20ac130,000<\/strong> Odhadovan\u00e1 da\u0148 u 15%: <strong>\u20ac19,500<\/strong><\/p>\n\n\n\n<p>Kdyby bylo d\u011bdici naopak povoleno pou\u017e\u00edt jako z\u00e1klad hodnotu d\u011bdictv\u00ed v dob\u011b jeho z\u00edsk\u00e1n\u00ed ve v\u00fd\u0161i 190 000 \u20ac, zisk by \u010dinil pouze 70 000 \u20ac a da\u0148 10 500 \u20ac. Z\u00e1kon ur\u010duje, kter\u00fd p\u0159\u00edstup se pou\u017eije, a rozd\u00edl je podstatn\u00fd. Tento p\u0159\u00edklad nezohled\u0148uje indexaci ani jin\u00e9 z\u00e1konn\u00e9 \u00fapravy; skute\u010dn\u00e9 v\u00fdsledky se mohou li\u0161it.<\/p>\n\n\n\n<p>Pokud nen\u00ed k dispozici p\u016fvodn\u00ed kupn\u00ed smlouva zesnul\u00e9ho, je stanoven\u00ed spr\u00e1vn\u00e9 po\u0159izovac\u00ed hodnoty slo\u017eit\u011bj\u0161\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b se uplatn\u00ed ustanoven\u00ed \u010dl\u00e1nku 37d jako n\u00e1hradn\u00ed \u0159e\u0161en\u00ed a v\u00fdpo\u010det z\u00e1kladu dan\u011b proveden\u00fd da\u0148ovou spr\u00e1vou se m\u016f\u017ee li\u0161it od toho, co p\u0159edpokl\u00e1d\u00e1 d\u011bdic. D\u016frazn\u011b se doporu\u010duje z\u00edskat kopie p\u016fvodn\u00edch doklad\u016f o koupi z not\u00e1\u0159sk\u00fdch archiv\u016f nebo katastr\u00e1ln\u00edch z\u00e1znam\u016f je\u0161t\u011b p\u0159ed dokon\u010den\u00edm prodeje.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b<\/h2>\n\n\n\n<p>Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f v \u010cern\u00e9 Ho\u0159e se vykazuje jako sou\u010d\u00e1st <strong>ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong> (GPP-FL). V okam\u017eiku prodeje se neplat\u00ed jako samostatn\u00e1 da\u0148 z transakc\u00ed. Zdaniteln\u00e9 zcizen\u00ed nast\u00e1v\u00e1 v roce, ve kter\u00e9m je nemovitost prod\u00e1na, p\u0159i\u010dem\u017e p\u0159\u00edslu\u0161n\u00e1 da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f se obecn\u011b vypo\u010d\u00edt\u00e1v\u00e1, vykazuje a plat\u00ed v r\u00e1mci ro\u010dn\u00edho \u0159\u00edzen\u00ed o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob za dan\u00e9 da\u0148ov\u00e9 obdob\u00ed.<\/p>\n\n\n\n<p>Postup je n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<p><strong>Ur\u010dete da\u0148ov\u00fd rok.<\/strong> Nemovitost prodan\u00e1 kdykoli v pr\u016fb\u011bhu roku 2026 p\u0159edstavuje kapit\u00e1lov\u00fd zisk pro da\u0148ov\u00fd rok 2026.<\/p>\n\n\n\n<p><strong>Vypo\u010d\u00edtejte zes\u00edlen\u00ed.<\/strong> Na z\u00e1klad\u011b upraven\u00e9ho v\u00fdnosu z prodeje a upraven\u00fdch po\u0159izovac\u00edch n\u00e1klad\u016f prod\u00e1vaj\u00edc\u00ed stanov\u00ed zdaniteln\u00fd zisk a z n\u011bj vypl\u00fdvaj\u00edc\u00ed da\u0148ovou povinnost.<\/p>\n\n\n\n<p><strong>P\u0159ipravte si podkladov\u00e9 dokumenty.<\/strong> Dokumentace podlo\u017een\u00e1 v\u00fdpo\u010dtem mus\u00ed b\u00fdt k dispozici pro p\u0159\u00edpad, \u017ee by da\u0148ov\u00e1 spr\u00e1va po\u017e\u00e1dala o ov\u011b\u0159en\u00ed.<\/p>\n\n\n\n<p><strong>Podat ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/strong> Formul\u00e1\u0159 GPP-FL se pod\u00e1v\u00e1 u \u010dernohorsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy. Standardn\u00ed lh\u016fta pro pod\u00e1n\u00ed ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob je obvykle konec dubna roku n\u00e1sleduj\u00edc\u00edho po dan\u00e9m da\u0148ov\u00e9m obdob\u00ed \u2013 to znamen\u00e1, \u017ee prodej uskute\u010dn\u011bn\u00fd v roce 2026 by m\u011bl b\u00fdt nahl\u00e1\u0161en p\u0159ibli\u017en\u011b do konce dubna 2027. Prodejci by si m\u011bli p\u0159esnou lh\u016ftu ov\u011b\u0159it podle aktu\u00e1ln\u00edch spr\u00e1vn\u00edch p\u0159edpis\u016f, proto\u017ee lh\u016fty mohou podl\u00e9hat legislativn\u00edm zm\u011bn\u00e1m.<\/p>\n\n\n\n<p><strong>Vypo\u010d\u00edtejte a zapla\u0165te da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f.<\/strong> Podle \u010dl\u00e1nku 50a se da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f vypo\u010d\u00edt\u00e1v\u00e1 jednou ro\u010dn\u011b a plat\u00ed se p\u0159i pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Da\u0148ov\u00fd poplatn\u00edk by m\u011bl dodr\u017eovat platn\u00e9 postupy pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed a platbu, uschovat doklad o platb\u011b a b\u00fdt p\u0159ipraven p\u0159edlo\u017eit podp\u016frn\u00e9 doklady pro p\u0159\u00edpad, \u017ee by da\u0148ov\u00e1 spr\u00e1va prov\u00e1d\u011bla kontrolu v\u00fdpo\u010dtu.<\/p>\n\n\n\n<p><strong>Z\u00edskejte potvrzen\u00ed.<\/strong> Uschovejte si doklad o platb\u011b a ve\u0161kerou korespondenci s da\u0148ov\u00fdm \u00fa\u0159adem pro sv\u00e9 z\u00e1znamy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Term\u00edn pro pod\u00e1n\u00ed<\/h3>\n\n\n\n<p>Podle pravidel, kter\u00e1 budou revidov\u00e1na v \u0159\u00edjnu 2026, by kapit\u00e1lov\u00fd zisk realizovan\u00fd v roce 2026 m\u011bl b\u00fdt obecn\u011b nahl\u00e1\u0161en a zaplacen <strong>30. dubna 2027<\/strong>. Da\u0148ov\u00ed poplatn\u00edci by se p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u011bli sezn\u00e1mit s p\u0159\u00edpadn\u00fdmi pozd\u011bj\u0161\u00edmi zm\u011bnami nebo ofici\u00e1ln\u00edmi prodlou\u017een\u00edmi lh\u016ft. To potvrzuj\u00ed souhrny PwC Worldwide Tax Summaries pro \u010cernou Horu a standardn\u00ed praxe \u010dernohorsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy podle \u010dl\u00e1nku 50a.<\/p>\n\n\n\n<p>Nezam\u011b\u0148ujte to s <strong>da\u0148 z p\u0159evodu nemovitost\u00ed<\/strong> term\u00edn, kter\u00fd se vztahuje na kupuj\u00edc\u00edho a kter\u00fd je obvykle stanoven na mnohem krat\u0161\u00ed dobu po podpisu smlouvy. Jedn\u00e1 se o samostatn\u00e9 povinnosti s odli\u0161n\u00fdmi lh\u016ftami.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dokumenty, kter\u00e9 je t\u0159eba p\u0159ipravit<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/3_rezultat-1-1024x683.webp\" alt=\"Pr\u016fvodce dan\u00ed z kapit\u00e1lov\u00fdch zisk\u016f z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e 2026\" class=\"wp-image-7697\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/3_rezultat-1-1024x683.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/3_rezultat-1-300x200.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/3_rezultat-1-18x12.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/3_rezultat-1.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>K v\u00fdpo\u010dtu a p\u0159izn\u00e1n\u00ed dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f jsou obvykle zapot\u0159eb\u00ed n\u00e1sleduj\u00edc\u00ed dokumenty. Nejedn\u00e1 se o ofici\u00e1ln\u00ed z\u00e1vazn\u00fd seznam; odr\u00e1\u017e\u00ed pouze to, co se obvykle vy\u017eaduje pro spr\u00e1vn\u00e9 stanoven\u00ed \u010d\u00edseln\u00fdch \u00fadaj\u016f.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u016fvodn\u00ed kupn\u00ed smlouva (kupn\u00ed smlouva z doby po\u0159\u00edzen\u00ed nemovitosti)<\/li>\n\n\n\n<li>Da\u0148ov\u00e9 doklady z p\u016fvodn\u00edho nabyt\u00ed, jsou-li k dispozici<\/li>\n\n\n\n<li>Kupn\u00ed smlouva t\u00fdkaj\u00edc\u00ed se tohoto prodeje<\/li>\n\n\n\n<li>V\u00fdpis z katastru nemovitost\u00ed nebo v\u00fdpis o vlastnictv\u00ed nemovitosti potvrzuj\u00edc\u00ed historii vlastnick\u00fdch pr\u00e1v<\/li>\n\n\n\n<li>Doklad o po\u0159izovac\u00ed cen\u011b (v\u00fdpisy z bankovn\u00edho \u00fa\u010dtu, not\u00e1\u0159sky ov\u011b\u0159en\u00e9 potvrzen\u00ed o platb\u011b)<\/li>\n\n\n\n<li>Faktury a doklady o platb\u00e1ch za zdokumentovan\u00e9 rekonstruk\u010dn\u00ed pr\u00e1ce<\/li>\n\n\n\n<li>Podkladov\u00e9 doklady k uznateln\u00fdm prodejn\u00edm n\u00e1klad\u016fm (smlouva o provizi zprost\u0159edkovatele, faktury za not\u00e1\u0159sk\u00e9 poplatky)<\/li>\n\n\n\n<li>Doklady o d\u011bdictv\u00ed nebo daru, z nich\u017e vypl\u00fdv\u00e1, \u017ee nemovitost byla z\u00edsk\u00e1na, nikoli zakoupena<\/li>\n\n\n\n<li>Da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (TIN) a doklady o rezidenci<\/li>\n\n\n\n<li>Doklady souvisej\u00edc\u00ed s jakoukoli po\u017eadovanou v\u00fdjimkou (registrace trval\u00e9ho pobytu, doklady o rodinn\u00e9m stavu)<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Uchov\u00e1vejte doklady o n\u00e1kupu, rekonstrukci a prodejn\u00edch n\u00e1kladech pohromad\u011b. Chyb\u011bj\u00edc\u00ed doklady o po\u0159\u00edzen\u00ed, nespr\u00e1vn\u011b za\u0159azen\u00e9 v\u00fddaje a neopodstatn\u011bn\u00e9 \u017e\u00e1dosti o osvobozen\u00ed od dan\u011b mohou zp\u016fsobit pot\u00ed\u017ee p\u0159i v\u00fdpo\u010dtu a dokl\u00e1d\u00e1n\u00ed kapit\u00e1lov\u00e9ho zisku.<\/p>\n<\/blockquote>\n\n\n\n<p>Nerezidenti by si m\u011bli nav\u00edc ov\u011b\u0159it, jak\u00e9 jsou podm\u00ednky pro z\u00edsk\u00e1n\u00ed \u010dernohorsk\u00e9ho da\u0148ov\u00e9ho identifika\u010dn\u00edho \u010d\u00edsla, pokud jej dosud nemaj\u00ed, a zda jsou podle platn\u00fdch spr\u00e1vn\u00edch p\u0159edpis\u016f povinni jmenovat m\u00edstn\u00edho da\u0148ov\u00e9ho z\u00e1stupce. Tyto kroky je nejlep\u0161\u00ed vy\u0159\u00eddit s dostate\u010dn\u00fdm p\u0159edstihem p\u0159ed uzav\u0159en\u00edm transakce.<\/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 n\u00e1klady spojen\u00e9 s prodejem nemovitosti<\/h2>\n\n\n\n<p>Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f je jednou ze slo\u017eek celkov\u00fdch n\u00e1klad\u016f spojen\u00fdch s prodejem. Prodejci \u010dasto zji\u0161\u0165uj\u00ed, \u017ee skute\u010dn\u00e1 \u010d\u00e1stka, kterou po prodeji obdr\u017e\u00ed, se od hrub\u00e9 prodejn\u00ed ceny li\u0161\u00ed o v\u00edce, ne\u017e \u010din\u00ed samotn\u00e1 da\u0148.<\/p>\n\n\n\n<p><strong>Agenturn\u00ed provize<\/strong> m\u016f\u017ee b\u00fdt vypo\u010d\u00edt\u00e1na jako procentn\u00ed pod\u00edl z prodejn\u00ed ceny nebo m\u016f\u017ee b\u00fdt sjedn\u00e1na jinak. Odpov\u011bdnost za platbu z\u00e1vis\u00ed na smlouv\u011b o zprost\u0159edkov\u00e1n\u00ed a na podm\u00ednk\u00e1ch sjednan\u00fdch mezi stranami.<\/p>\n\n\n\n<p><strong>Pr\u00e1vn\u00ed pomoc<\/strong> Slu\u017eby spojen\u00e9 s prodejem nemovitosti obvykle zahrnuj\u00ed kontrolu smluv, ov\u011b\u0159en\u00ed vlastnick\u00e9ho pr\u00e1va, vy\u0159\u00edzen\u00ed pln\u00fdch moc\u00ed a komunikaci s not\u00e1\u0159em. V\u00fd\u0161e pr\u00e1vn\u00edch poplatk\u016f se li\u0161\u00ed v z\u00e1vislosti na slo\u017eitosti p\u0159\u00edpadu a na konkr\u00e9tn\u00edm poskytovateli slu\u017eeb.<\/p>\n\n\n\n<p><strong>Not\u00e1\u0159sk\u00e9 poplatky<\/strong> vznikaj\u00ed v souvislosti s kupn\u00ed smlouvou, listinou o p\u0159evodu a ve\u0161kerou souvisej\u00edc\u00ed dokumentac\u00ed. Not\u00e1\u0159sk\u00e9 poplatky jsou obvykle stanoveny v \u00fa\u0159edn\u00edch sazebn\u00edc\u00edch.<\/p>\n\n\n\n<p><strong>P\u0159eklad a legalizace<\/strong> m\u016f\u017ee b\u00fdt zapot\u0159eb\u00ed, pokud je t\u0159eba dokumenty p\u0159elo\u017eit do \u010dernohor\u0161tiny nebo pokud je u zahrani\u010dn\u00edch dokument\u016f vy\u017eadov\u00e1no ov\u011b\u0159en\u00ed apostilou.<\/p>\n\n\n\n<p><strong>Zru\u0161en\u00ed z\u00e1stavn\u00edch pr\u00e1v<\/strong> \u2014 jako je nap\u0159\u00edklad vypo\u0159\u00e1d\u00e1n\u00ed hypot\u00e9ky, zapsan\u00e9ho p\u0159edkupn\u00edho pr\u00e1va nebo jak\u00e9hokoli jin\u00e9ho z\u00e1stavn\u00edho pr\u00e1va k nemovitosti \u2014 mohou b\u00fdt spojeny s poplatky a \u010dasovou n\u00e1ro\u010dnost\u00ed. Z\u00e1stavn\u00ed pr\u00e1va a dal\u0161\u00ed z\u00e1le\u017eitosti souvisej\u00edc\u00ed s vlastnick\u00fdm pr\u00e1vem by m\u011bly b\u00fdt vy\u0159e\u0161eny nebo vypo\u0159\u00e1d\u00e1ny prost\u0159ednictv\u00edm dohodnut\u00e9ho mechanismu dokon\u010den\u00ed transakce je\u0161t\u011b p\u0159edt\u00edm, ne\u017e dojde k fin\u00e1ln\u00edmu p\u0159evodu.<\/p>\n\n\n\n<p><strong>Bankovn\u00ed poplatky a n\u00e1klady na mezin\u00e1rodn\u00ed p\u0159evody<\/strong> vznikaj\u00ed v p\u0159\u00edpadech, kdy je t\u0159eba v\u00fdnosy z prodeje p\u0159ev\u00e9st do zahrani\u010d\u00ed. Poplatky za p\u0159evod, kurzov\u00e9 rozp\u011bt\u00ed p\u0159i sm\u011bn\u011b m\u011bn a poplatky zprost\u0159edkuj\u00edc\u00edch bank mohou b\u00fdt zna\u010dn\u00e9, zejm\u00e9na u v\u011bt\u0161\u00edch \u010d\u00e1stek.<\/p>\n\n\n\n<p>Ekonomick\u00e9 n\u00e1klady, kter\u00e9 prod\u00e1vaj\u00edc\u00ed skute\u010dn\u011b hrad\u00ed, a n\u00e1klady, kter\u00e9 jsou z da\u0148ov\u00e9ho hlediska pr\u00e1vn\u011b uznateln\u00e9 jako odpo\u010dty pro \u00fa\u010dely dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f, nejsou toto\u017en\u00e9. Pro v\u00fdpo\u010det dan\u011b mohou b\u00fdt relevantn\u00ed nap\u0159\u00edklad provize realitn\u00edch kancel\u00e1\u0159\u00ed a not\u00e1\u0159sk\u00e9 poplatky \u2013 av\u0161ak pouze v p\u0159\u00edpad\u011b, \u017ee spadaj\u00ed do kategori\u00ed uznateln\u00fdch v\u00fddaj\u016f spojen\u00fdch s prodejem, jak jsou definov\u00e1ny v \u010dl\u00e1nku 37c, a pouze pokud jsou \u0159\u00e1dn\u011b dolo\u017eeny. V\u017edy si ov\u011b\u0159te od\u010ditatelnost, ne\u017e dan\u00fd n\u00e1klad zahrnete do da\u0148ov\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n\n\n\n<p>P\u0159ed dokon\u010den\u00edm transakce je t\u0159eba ov\u011b\u0159it pr\u00e1vn\u00ed stav nemovitosti prost\u0159ednictv\u00edm \u201c<a href=\"\/cs\/all\/montenegro-real-estate-due-diligence\/\" target=\"_blank\">Due diligence v oblasti nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e<\/a>\u201dje pro prod\u00e1vaj\u00edc\u00ed stejn\u011b d\u016fle\u017eit\u00e9 jako pro kupuj\u00edc\u00ed. Nevy\u0159e\u0161en\u00e9 spory ohledn\u011b vlastnick\u00e9ho pr\u00e1va, nesplacen\u00e9 hypot\u00e9ky nebo chyb\u011bj\u00edc\u00ed povolen\u00ed mohou prodej zpozdit nebo sn\u00ed\u017eit dosa\u017eitelnou cenu.\u201c.<\/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 kapit\u00e1lov\u00fdch zisk\u016f pro spole\u010dnosti<\/h2>\n\n\n\n<p>Sazba dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f 15% se vztahuje na fyzick\u00e9 osoby. V p\u0159\u00edpad\u011b, \u017ee je \u010dernohorsk\u00e1 nemovitost ve vlastnictv\u00ed spole\u010dnosti, li\u0161\u00ed se da\u0148ov\u00e9 zach\u00e1zen\u00ed od toho, kter\u00e9 plat\u00ed pro fyzickou osobu jako prod\u00e1vaj\u00edc\u00edho.<\/p>\n\n\n\n<p>A <strong>Spole\u010dnost se s\u00eddlem v \u010cern\u00e9 Ho\u0159e<\/strong> obecn\u011b podl\u00e9h\u00e1 re\u017eimu dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, kter\u00fd m\u00e1 vlastn\u00ed strukturu sazeb, pravidla pro odpo\u010dty a po\u017eadavky na pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed, odli\u0161n\u00e9 od t\u011bch, kter\u00e9 plat\u00ed pro fyzick\u00e9 osoby. A <strong>zahrani\u010dn\u00ed spole\u010dnost<\/strong> Prodej \u010dernohorsk\u00e9ho majetku m\u016f\u017ee podl\u00e9hat samostatn\u00fdm pravidl\u016fm pro zdan\u011bn\u00ed a ohla\u0161ov\u00e1n\u00ed platn\u00fdm pro nerezidenty. Zp\u016fsob zach\u00e1zen\u00ed z\u00e1vis\u00ed na pr\u00e1vn\u00edm postaven\u00ed prod\u00e1vaj\u00edc\u00edho, struktu\u0159e transakce a p\u0159\u00edpadn\u00e9 p\u0159\u00edslu\u0161n\u00e9 smlouv\u011b o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed. Prodeje realizovan\u00e9 pr\u00e1vnick\u00fdmi osobami by m\u011bly b\u00fdt posuzov\u00e1ny samostatn\u011b, nikoli vypo\u010d\u00edt\u00e1v\u00e1ny podle pravidel pro da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f platn\u00fdch pro fyzick\u00e9 osoby.<\/p>\n\n\n\n<p>D\u00e1le lze rozli\u0161ovat mezi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u0159\u00edm\u00fd prodej nemovitosti<\/strong> (spole\u010dnost p\u0159ev\u00e1d\u00ed vlastnick\u00e9 pr\u00e1vo na kupuj\u00edc\u00edho) a<\/li>\n\n\n\n<li><strong>Prodej akci\u00ed nebo majetkov\u00fdch pod\u00edl\u016f ve spole\u010dnosti<\/strong> kter\u00e1 je vlastn\u00edkem nemovitosti (kupuj\u00edc\u00ed nab\u00fdv\u00e1 pr\u00e1vnickou osobu, nikoli pozemek).<\/li>\n<\/ul>\n\n\n\n<p>Z pr\u00e1vn\u00edho i obchodn\u00edho hlediska se jedn\u00e1 o odli\u0161n\u00e9 transakce, kter\u00e9 mohou m\u00edt za n\u00e1sledek odli\u0161n\u00e9 da\u0148ov\u00e9 zach\u00e1zen\u00ed jak pro prod\u00e1vaj\u00edc\u00edho, tak pro kupuj\u00edc\u00edho. Li\u0161\u00ed se tak\u00e9 dopady z hlediska dan\u011b z p\u0159evodu nemovitost\u00ed. Bez odborn\u00e9ho pr\u00e1vn\u00edho a da\u0148ov\u00e9ho poradenstv\u00ed zam\u011b\u0159en\u00e9ho konkr\u00e9tn\u011b na danou strukturu a z\u00fa\u010dastn\u011bn\u00e9 strany nelze p\u0159edpokl\u00e1dat, \u017ee by n\u011bkter\u00fd z t\u011bchto p\u0159\u00edstup\u016f byl v\u00fdhodn\u011bj\u0161\u00ed.<\/p>\n\n\n\n<p>Osoby, kter\u00e9 zva\u017euj\u00ed, zda nemovitost koupit \u010di dr\u017eet prost\u0159ednictv\u00edm spole\u010dnosti, by p\u0159edt\u00edm, ne\u017e se k tomuto kroku odhodlaj\u00ed, m\u011bly zohlednit jak v\u00fdhody, tak n\u00e1klady spojen\u00e9 s ukon\u010den\u00edm t\u00e9to korpor\u00e1tn\u00ed struktury. Pro proveden\u00ed t\u00e9to anal\u00fdzy je vhodn\u00fdm odborn\u00edkem \u00fa\u010detn\u00ed s \u010dernohorskou kvalifikac\u00ed nebo poradce v oblasti dan\u00ed pr\u00e1vnick\u00fdch osob.<\/p>\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 odprodeje nemovitosti<\/h2>\n\n\n\n<p>N\u00e1klady spojen\u00e9 s prodejem nemovitosti \u2013 v\u010detn\u011b dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f \u2013 jsou v okam\u017eiku n\u00e1kupu \u010dasto podce\u0148ov\u00e1ny. Pokud si p\u0159ed n\u00e1kupem vyhrad\u00edte p\u00e1r minut na to, abyste si nast\u00ednili pravd\u011bpodobn\u00fd sc\u00e9n\u00e1\u0159 prodeje, m\u016f\u017ee to m\u00edt v\u00fdznamn\u00fd vliv na va\u0161e investi\u010dn\u00ed rozhodnut\u00ed.<\/p>\n\n\n\n<p>Mezi prom\u011bnn\u00e9, kter\u00e9 ur\u010duj\u00ed \u010dist\u00fd v\u00fdnos prod\u00e1vaj\u00edc\u00edho, pat\u0159\u00ed dosa\u017eiteln\u00e1 prodejn\u00ed cena, indexovan\u00e1 po\u0159izovac\u00ed cena, hodnota zdokumentovan\u00fdch kapit\u00e1lov\u00fdch vylep\u0161en\u00ed, uznateln\u00e9 n\u00e1klady spojen\u00e9 s prodejem, p\u0159\u00edslu\u0161n\u00e1 da\u0148 z v\u00fdsledn\u00e9ho zisku a v\u00fd\u0161e popsan\u00e9 praktick\u00e9 transak\u010dn\u00ed n\u00e1klady. \u017d\u00e1dn\u00e1 z t\u011bchto veli\u010din nen\u00ed v dob\u011b n\u00e1kupu pevn\u011b stanovena, je v\u0161ak mo\u017en\u00e9 prov\u00e9st jejich hrub\u00fd odhad.<\/p>\n\n\n\n<p><strong>D\u016fle\u017eit\u00e9 jsou zdokumentovan\u00e1 zlep\u0161en\u00ed.<\/strong> Prodejce, kter\u00fd investoval do rozs\u00e1hl\u00fdch renova\u010dn\u00edch prac\u00ed a uschoval si v\u0161echny faktury, m\u00e1 pevn\u011bj\u0161\u00ed z\u00e1klad pro sn\u00ed\u017een\u00ed zdaniteln\u00e9ho zisku ne\u017e ten, kdo za pr\u00e1ce zaplatil v hotovosti a nem\u00e1 k tomu \u017e\u00e1dn\u00e9 doklady. Zah\u00e1jit takovou evidenci hned od prvn\u00edho dne vlastnictv\u00ed nestoj\u00ed nic jin\u00e9ho ne\u017e trochu organizace.<\/p>\n\n\n\n<p><strong>Dokumenty, kter\u00e9 si je t\u0159eba uschovat od dne n\u00e1kupu<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Kdy\u017e<\/th><th>Co si ponechat<\/th><th>Pro\u010d to m\u016f\u017ee b\u00fdt d\u016fle\u017eit\u00e9 p\u0159i prodeji<\/th><\/tr><tr><td>N\u00e1kup<\/td><td>Podepsan\u00e1 kupn\u00ed smlouva a potvrzen\u00ed o platb\u011b<\/td><td>Pom\u00e1h\u00e1 ur\u010dit p\u016fvodn\u00ed po\u0159izovac\u00ed cenu<\/td><\/tr><tr><td>Registrace<\/td><td>Katastr\u00e1ln\u00ed v\u00fdpis a v\u00fdpo\u010det dan\u011b z nabyt\u00ed nemovitosti<\/td><td>Zahrnuje historii vlastnictv\u00ed a p\u0159\u00edslu\u0161n\u00e9 ocen\u011bn\u00ed p\u0159i nabyt\u00ed<\/td><\/tr><tr><td>Rekonstrukce<\/td><td>Faktury dodavatel\u016f, potvrzen\u00ed o platb\u011b a povolen\u00ed<\/td><td>M\u016f\u017ee pokr\u00fdt zp\u016fsobil\u00e9 n\u00e1klady na kapit\u00e1lov\u00e9 investice<\/td><\/tr><tr><td>Vlastnictv\u00ed<\/td><td>Registrace bydli\u0161t\u011b a doklad o skute\u010dn\u00e9m bydlen\u00ed<\/td><td>M\u016f\u017ee podpo\u0159it \u017e\u00e1dost o v\u00fdjimku, je-li to relevantn\u00ed<\/td><\/tr><tr><td>Prodej z druh\u00e9 ruky<\/td><td>Smlouvy o zprost\u0159edkov\u00e1n\u00ed a zdokumentovan\u00e9 transak\u010dn\u00ed n\u00e1klady<\/td><td>M\u016f\u017ee umo\u017e\u0148ovat odpo\u010dty n\u00e1klad\u016f na prodej u opr\u00e1vn\u011bn\u00fdch p\u0159\u00edpad\u016f<\/td><\/tr><tr><td>Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/td><td>Podan\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, potvrzen\u00ed o platb\u011b a da\u0148ov\u00e1 korespondence<\/td><td>Doklady o nahl\u00e1\u0161en\u00ed a vypo\u0159\u00e1d\u00e1n\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Origin\u00e1ly nebo spolehliv\u00e9 elektronick\u00e9 kopie uchov\u00e1vejte na bezpe\u010dn\u00e9m m\u00edst\u011b. Da\u0148ov\u00e1 spr\u00e1va m\u016f\u017ee po\u017eadovat doklady prokazuj\u00edc\u00ed po\u0159izovac\u00ed cenu, uplatn\u011bn\u00e9 odpo\u010dty nebo osvobozen\u00ed od dan\u011b.<\/p>\n\n\n\n<p><strong>Doba vlastnictv\u00ed<\/strong> ovliv\u0148uje indexovanou po\u0159izovac\u00ed cenu: del\u0161\u00ed doba dr\u017een\u00ed m\u016f\u017ee zv\u00fd\u0161it kumulativn\u00ed indexa\u010dn\u00ed \u00fapravu p\u016fvodn\u00ed po\u0159izovac\u00ed ceny v z\u00e1vislosti na ofici\u00e1ln\u00edch cenov\u00fdch indexech za p\u0159\u00edslu\u0161n\u00e9 roky. V \u010cern\u00e9 Ho\u0159e neexistuje automatick\u00e9 osvobozen\u00ed od dan\u011b z kapit\u00e1lov\u00fdch zisk\u016f po uplynut\u00ed stanoven\u00e9ho po\u010dtu let vlastnictv\u00ed \u2013 tento princip plat\u00ed v n\u011bkter\u00fdch jin\u00fdch jurisdikc\u00edch, ale nen\u00ed sou\u010d\u00e1st\u00ed sou\u010dasn\u00fdch \u010dernohorsk\u00fdch p\u0159edpis\u016f.<\/p>\n\n\n\n<p><strong>Likvidita<\/strong> jedn\u00e1 se o praktick\u00fd aspekt, kter\u00fd se li\u0161\u00ed od zdan\u011bn\u00ed. Snadnost prodeje nemovitosti a cena, za kterou ji lze prodat, se li\u0161\u00ed v z\u00e1vislosti na lokalit\u011b, typu nemovitosti a tr\u017en\u00edch podm\u00ednk\u00e1ch. Prodej nemovitosti zakoupen\u00e9 prim\u00e1rn\u011b za \u00fa\u010delem zhodnocen\u00ed kapit\u00e1lu na m\u00e9n\u011b likvidn\u00edm trhu m\u016f\u017ee trvat d\u00e9le a m\u016f\u017ee vy\u017eadovat cenov\u00e9 \u00fastupky, kter\u00e9 ovlivn\u00ed kone\u010dn\u00fd \u010dist\u00fd v\u00fdnos.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Ne\u017e se rozhodnete pro koupi nemovitosti:<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Odhadn\u011bte pravd\u011bpodobnou prodejn\u00ed cenu a z n\u00ed vypl\u00fdvaj\u00edc\u00ed zdaniteln\u00fd zisk na z\u00e1klad\u011b \u0159ady sc\u00e9n\u00e1\u0159\u016f, nikoli pouze na z\u00e1klad\u011b optimistick\u00e9ho sc\u00e9n\u00e1\u0159e.<\/li>\n\n\n\n<li>Ujasn\u011bte si, jak\u00fdm zp\u016fsobem bude nemovitost dr\u017eena \u2013 osobn\u011b nebo prost\u0159ednictv\u00edm spole\u010dnosti \u2013 a propo\u010d\u00edtejte v\u00fdstupn\u00ed da\u0148 pro ka\u017edou z t\u011bchto struktur.<\/li>\n\n\n\n<li>Od sam\u00e9ho za\u010d\u00e1tku si zavedete jasn\u00fd syst\u00e9m veden\u00ed dokumentace: kupn\u00ed smlouvu, not\u00e1\u0159sk\u00e9 listiny a doklady o platb\u00e1ch si bezpe\u010dn\u011b uschovejte.<\/li>\n\n\n\n<li>Poplatky agentu\u0159e, pr\u00e1vn\u00ed n\u00e1klady a dan\u011b zahr\u0148te do kupn\u00ed ceny, nikoli zvl\u00e1\u0161\u0165.<\/li>\n\n\n\n<li>Zjist\u011bte, zda ve va\u0161\u00ed zemi bydli\u0161t\u011b hroz\u00ed dvoj\u00ed zdan\u011bn\u00ed zisk\u016f ze zahrani\u010dn\u00edch nemovitost\u00ed.<\/li>\n<\/ol>\n\n\n\n<p>Pokyny k samotn\u00e9mu procesu n\u00e1kupu najdete v \u010d\u00e1sti \u201c<a href=\"\/cs\/all\/how-to-buy-property-in-montenegro\/\" target=\"_blank\">Jak koupit nemovitost v \u010cern\u00e9 Ho\u0159e<\/a>&#8220;.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011bre\u010dn\u00e9 \u00favahy<\/h2>\n\n\n\n<p>Da\u0148 z kapit\u00e1lov\u00fdch zisk\u016f z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e je strukturovan\u00e1 da\u0148 zalo\u017een\u00e1 na zisku, nikoli da\u0148 z hrub\u00fdch v\u00fdnos\u016f. Tato <strong>Sazba 15%<\/strong> Vzhledem k tomu, \u017ee se uplat\u0148uje na zdaniteln\u00fd zisk, znamen\u00e1 to, \u017ee skute\u010dn\u00e1 da\u0148ov\u00e1 povinnost je velmi citliv\u00e1 na zdokumentovanou po\u0159izovac\u00ed cenu \u2013 v\u00fdsledek ovliv\u0148uje jak p\u016fvodn\u00ed po\u0159izovac\u00ed cena, tak indexace i uznateln\u00e9 n\u00e1klady.<\/p>\n\n\n\n<p>Rozd\u00edl mezi jednoduch\u00fdm odhadem \u201ena kolen\u011b\u201c a v\u00fdpo\u010dtem pln\u011b v souladu s p\u0159edpisy m\u016f\u017ee b\u00fdt zna\u010dn\u00fd. Ov\u011b\u0159en\u00ed si vy\u017eaduje pr\u00e1vo da\u0148ov\u00e9ho \u00fa\u0159adu stanovit prodejn\u00ed hodnotu v p\u0159\u00edpad\u011b, \u017ee smluvn\u00ed cena je ni\u017e\u0161\u00ed ne\u017e tr\u017en\u00ed cena, indexovan\u00e9 po\u0159izovac\u00ed n\u00e1klady, zdokumentovan\u00e9 v\u00fddaje na rekonstrukci a spr\u00e1vn\u00e9 zach\u00e1zen\u00ed s majetkem z\u00edskan\u00fdm d\u011bdictv\u00edm nebo darem. Osvobozen\u00ed od dan\u011b \u2013 zejm\u00e9na osvobozen\u00ed pro hlavn\u00ed bydli\u0161t\u011b \u2013 z\u00e1vis\u00ed na spln\u011bn\u00ed konkr\u00e9tn\u00edch z\u00e1konn\u00fdch podm\u00ednek, nikoli pouze na p\u0159edpokl\u00e1dan\u00e9 zp\u016fsobilosti.<\/p>\n\n\n\n<p>Zp\u016fsob zdan\u011bn\u00ed a vykazov\u00e1n\u00ed zisku z\u00e1vis\u00ed jak na statusu rezidentstv\u00ed, tak na form\u011b vlastnictv\u00ed (fyzick\u00e1 osoba versus spole\u010dnost). Pro nerezidenty je situace je\u0161t\u011b slo\u017eit\u011bj\u0161\u00ed, proto\u017ee stejn\u00e1 transakce m\u016f\u017ee vyvolat povinnost pod\u00e1vat hl\u00e1\u0161en\u00ed ve v\u00edce jurisdikc\u00edch.<\/p>\n\n\n\n<p>Chyb\u011bj\u00edc\u00ed doklady o po\u0159\u00edzen\u00ed, nespr\u00e1vn\u011b za\u0159azen\u00e9 v\u00fddaje a neopodstatn\u011bn\u00e9 \u017e\u00e1dosti o osvobozen\u00ed od dan\u011b mohou zp\u016fsobit pot\u00ed\u017ee p\u0159i v\u00fdpo\u010dtu a dokl\u00e1d\u00e1n\u00ed kapit\u00e1lov\u00e9ho zisku. V\u010dasn\u00e9 za\u010d\u00edt s uspo\u0159\u00e1d\u00e1n\u00edm doklad\u016f \u2013 je\u0161t\u011b p\u0159ed sjedn\u00e1n\u00edm prodeje \u2013 v\u00fdrazn\u011b sni\u017euje riziko nep\u0159\u00edjemn\u00fdch p\u0159ekvapen\u00ed.<\/p>\n\n\n\n<p>P\u0159ed uzav\u0159en\u00edm jak\u00e9koli kupn\u00ed smlouvy na nemovitost v \u010cern\u00e9 Ho\u0159e je t\u0159eba zkontrolovat kone\u010dn\u00fd v\u00fdpo\u010det dan\u011b s <strong>kvalifikovan\u00fd \u010dernohorsk\u00fd da\u0148ov\u00fd odborn\u00edk<\/strong>. \u00dadaje uveden\u00e9 v t\u00e9to p\u0159\u00edru\u010dce maj\u00ed pouze ilustrativn\u00ed charakter a legislativn\u00ed r\u00e1mec je t\u0159eba ov\u011b\u0159it podle <a href=\"https:\/\/www.gov.me\/en\/documents\/b8465a42-2073-4894-9be0-3b965c2f7195\" target=\"_blank\" rel=\"noopener\">\u010cernohorsk\u00fd z\u00e1kon o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/a> a ve\u0161ker\u00e9 zm\u011bny platn\u00e9 ke dni prodeje. Zm\u011bny v da\u0148ov\u00fdch p\u0159edpisech; ustanoven\u00ed platn\u00e1 v dob\u011b seps\u00e1n\u00ed tohoto \u010dl\u00e1nku mohou b\u00fdt v dob\u011b dokon\u010den\u00ed transakce ji\u017e aktualizov\u00e1na.<\/p>","protected":false},"excerpt":{"rendered":"<p>Kdy\u017e fyzick\u00e1 osoba prod\u00e1 nemovitost v \u010cern\u00e9 Ho\u0159e, zisk [\u2026]<\/p>","protected":false},"author":18,"featured_media":7695,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174,5],"tags":[],"class_list":["post-7694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-guides"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/7694","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=7694"}],"version-history":[{"count":3,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/7694\/revisions"}],"predecessor-version":[{"id":7751,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/7694\/revisions\/7751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/media\/7695"}],"wp:attachment":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/media?parent=7694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/categories?post=7694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/tags?post=7694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}