{"id":33846,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/dan-z-prijmu-z-nemovitosti\/"},"modified":"2025-11-24T19:43:00","modified_gmt":"2025-11-24T18:43:00","slug":"dan-z-prijmu-z-nemovitosti","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/cs\/pravo-nemovitosti\/dan-z-prijmu-z-nemovitosti\/","title":{"rendered":"Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Da\u0148ov\u00e1 povinnost p\u0159i \u00faplatn\u00e9m p\u0159evodu nemovitosti<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Osvobozen\u00ed od dan\u011b a zvl\u00e1\u0161tn\u00ed \u00fapravy<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Osvobozen\u00ed hlavn\u00edho bydli\u0161t\u011b<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">Osvobozen\u00ed v\u00fdrobce<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Dal\u0161\u00ed prodeje osvobozen\u00e9 od dan\u011b<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Vyvlastn\u011bn\u00ed<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Ur\u010dit\u00e9 v\u00fdm\u011bnn\u00e9 transakce<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Stanoven\u00ed zisku p\u0159i prodeji nemovitost\u00ed<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">Nov\u00e9 pozemky<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Star\u00e9 pozemky<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">\u00daprava po\u0159izovac\u00edch n\u00e1klad\u016f<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">V\u00fd\u0161e da\u0148ov\u00e9 sazby<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">V\u00fdb\u011br a odvod dan\u011b z p\u0159\u00edjmu z nemovitosti<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Dv\u011b cesty k odvodu dan\u011b<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">\u00da\u010dinek kone\u010dn\u00e9ho zdan\u011bn\u00ed p\u0159i samostatn\u00e9m v\u00fdpo\u010dtu<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">Mo\u017enost vym\u011b\u0159en\u00ed a standardn\u00ed zdan\u011bn\u00ed<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e v\u00fdhody s pr\u00e1vn\u00ed podporou<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Kdo <strong>prod\u00e1v\u00e1 nemovitost<\/strong> a p\u0159itom <strong>dosahuje zisku<\/strong>, mus\u00ed v mnoha p\u0159\u00edpadech platit da\u0148 z p\u0159\u00edjmu z nemovitosti. P\u0159i prodeji pozemku, domu nebo bytu v osobn\u00edm vlastnictv\u00ed se plat\u00ed pau\u0161\u00e1ln\u00ed da\u0148 z p\u0159\u00edjmu z nemovitosti ve v\u00fd\u0161i 30\u00a0%, jej\u00edm\u017e z\u00e1kladem je <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 30 EStG<\/a>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Pokud osoba dos\u00e1hne p\u0159i prodeji nemovitosti zisku, mus\u00ed z n\u011bj zaplatit da\u0148 z p\u0159\u00edjmu z nemovitosti.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Zjist\u011bte, kdy se p\u0159i prodeji nemovitosti plat\u00ed da\u0148 z p\u0159\u00edjmu z nemovitosti, jak\u00e9 existuj\u00ed v\u00fdjimky a na co je t\u0159eba pr\u00e1vn\u011b db\u00e1t.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Da\u0148ov\u00e1 povinnost p\u0159i \u00faplatn\u00e9m p\u0159evodu nemovitosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 se t\u00fdk\u00e1 \u00faplatn\u00fdch p\u0159evod\u016f: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky<\/li>\n\n\n\n<li>Budov, v\u010detn\u011b byt\u016f v osobn\u00edm vlastnictv\u00ed<\/li>\n\n\n\n<li>pr\u00e1v obdobn\u00fdch pozemk\u016fm, nap\u0159. stavebn\u00ed pr\u00e1va<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Da\u0148 se neplat\u00ed p\u0159i:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Bez\u00faplatn\u00fd p\u0159evod jako dar, d\u011bdictv\u00ed<\/li>\n\n\n\n<li>Hlavn\u00ed bydli\u0161t\u011b p\u0159evodce a tak\u00e9 samostatn\u011b postaven\u00e9 budovy<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00ed konzultace\"><span class=\"mr-cta-link-normal\">Vyberte si po\u017eadovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00ed konzultace<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-und-sonderreglungen\">Osvobozen\u00ed od dan\u011b a zvl\u00e1\u0161tn\u00ed \u00fapravy<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Osvobozen\u00ed hlavn\u00edho bydli\u0161t\u011b<\/h3>\n\n<p class=\"wp-block-paragraph\">Pokud se jedn\u00e1 o hlavn\u00ed bydli\u0161t\u011b, z\u016fst\u00e1v\u00e1 prodej nemovitosti osvobozen od dan\u011b. Dv\u011b varianty umo\u017e\u0148uj\u00ed osvobozen\u00ed od dan\u011b: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pravidlo dvou let<\/strong>: Nemovitost byla <strong>minim\u00e1ln\u011b dva roky nep\u0159etr\u017eit\u011b<\/strong> vyu\u017e\u00edv\u00e1na jako hlavn\u00ed bydli\u0161t\u011b, po\u010d\u00ednaje \u00faplatn\u00fdm nabyt\u00edm a\u017e po prodej.<\/li>\n\n\n\n<li><strong>Pravidlo 5 z 10<\/strong>: Prod\u00e1vaj\u00edc\u00ed bydlel v nemovitosti <strong>nep\u0159etr\u017eit\u011b minim\u00e1ln\u011b p\u011bt let b\u011bhem posledn\u00edch deseti let<\/strong>. P\u0159itom nen\u00ed na \u0161kodu, pokud bylo hlavn\u00ed bydli\u0161t\u011b opu\u0161t\u011bno ji\u017e <strong>a\u017e p\u011bt let p\u0159ed prodejem<\/strong>. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Toto osvobozen\u00ed plat\u00ed pouze tehdy, pokud existuje \u00faplatn\u00e9 nabyt\u00ed, nap\u0159\u00edklad koup\u00ed.<br\/>Naproti tomu nemovitost p\u0159eveden\u00e1 bez\u00faplatn\u011b, nap\u0159\u00edklad d\u011bdictv\u00edm nebo darem, tuto podm\u00ednku v z\u00e1sad\u011b nespl\u0148uje.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">Osvobozen\u00ed v\u00fdrobce<\/h3>\n\n<p class=\"wp-block-paragraph\">Tak\u00e9 prodej <strong>samostatn\u011b postaven\u00e9 budovy<\/strong> je osvobozen od dan\u011b, ov\u0161em pouze pokud:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>byla budova postavena <strong>v soukrom\u00e9m majetku<\/strong>,<\/li>\n\n\n\n<li>prod\u00e1vaj\u00edc\u00ed s\u00e1m financoval stavebn\u00ed projekt a nesl riziko,<\/li>\n\n\n\n<li>a budova <strong>nebyla pronaj\u00edm\u00e1na<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Osvobozen\u00ed od dan\u011b se vztahuje v\u00fdhradn\u011b na budovu, nikoli v\u0161ak na pozemek.<br\/>Pokud vlastn\u00edk objekt zcela nebo \u010d\u00e1ste\u010dn\u011b pronaj\u00edm\u00e1 b\u011bhem posledn\u00edch deseti let, m\u00e1 n\u00e1rok na osvobozen\u00ed pouze pro nepronajatou \u010d\u00e1st.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Dal\u0161\u00ed prodeje osvobozen\u00e9 od dan\u011b<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Vyvlastn\u011bn\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z p\u0159\u00edjmu z nemovitosti se neplat\u00ed, pokud se prodej uskute\u010dn\u00ed <strong>za \u00fa\u010delem zabr\u00e1n\u011bn\u00ed \u00fa\u0159edn\u00edmu z\u00e1sahu<\/strong>, nap\u0159\u00edklad v r\u00e1mci <strong>vyvlastn\u011bn\u00ed<\/strong> nebo v d\u016fsledku \u00fa\u0159edn\u00edho tlaku.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Ur\u010dit\u00e9 v\u00fdm\u011bnn\u00e9 transakce<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00e1sleduj\u00edc\u00ed v\u00fdm\u011bnn\u00e9 obchody jsou osvobozeny od dan\u011b:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>V\u00fdm\u011bna <strong>pozemk\u016f pro zem\u011bd\u011blstv\u00ed a lesnictv\u00ed<\/strong> v r\u00e1mci <strong>\u0159\u00edzen\u00ed o scelov\u00e1n\u00ed pozemk\u016f nebo \u00faprav\u011b pozemkov\u00e9ho vlastnictv\u00ed<\/strong><\/li>\n\n\n\n<li>V\u00fdm\u011bna v r\u00e1mci <strong>p\u0159em\u011bny stavebn\u00edch pozemk\u016f<\/strong><\/li>\n\n\n\n<li><strong>\u00dapravy hranic<\/strong>, pokud kompenza\u010dn\u00ed platba nep\u0159es\u00e1hne 730\u00a0eur<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Stanoven\u00ed zisku p\u0159i prodeji nemovitost\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Kdo prod\u00e1v\u00e1 nemovitost, dosahuje takzvan\u00e9ho zisku z prodeje, kter\u00fd se vypo\u010d\u00edt\u00e1 z rozd\u00edlu mezi skute\u010dn\u00fdm v\u00fdnosem z prodeje a p\u016fvodn\u011b vynalo\u017een\u00fdmi po\u0159izovac\u00edmi n\u00e1klady.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">Nov\u00e9 pozemky<\/h3>\n\n<p class=\"wp-block-paragraph\">U nemovitost\u00ed, kter\u00e9 byly zakoupeny <strong>po 31.\u00a0b\u0159eznu 2002<\/strong>, se od prodejn\u00ed ceny ode\u010d\u00edtaj\u00ed skute\u010dn\u00e9 po\u0159izovac\u00ed n\u00e1klady. K nim se \u0159ad\u00ed i ur\u010dit\u00e9 dodate\u010dn\u00e9 investice, jako jsou p\u0159\u00edstavby nebo v\u011bt\u0161\u00ed rekonstrukce, pokud ji\u017e nebyly da\u0148ov\u011b zohledn\u011bny. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Star\u00e9 pozemky<\/h3>\n\n<p class=\"wp-block-paragraph\">U star\u0161\u00edch nemovitost\u00ed, kter\u00e9 byly po\u0159\u00edzeny <strong>p\u0159ed 31.\u00a0b\u0159eznem 2002<\/strong>, pou\u017e\u00edv\u00e1 finan\u010dn\u00ed \u00fa\u0159ad pau\u0161\u00e1ln\u00ed hodnoty. Zpravidla se <g id=\"gid_1\">86\u00a0% v\u00fdnosu zapo\u010d\u00edt\u00e1v\u00e1 jako po\u0159izovac\u00ed n\u00e1klady<\/g>, co\u017e znamen\u00e1, \u017ee se mus\u00ed zdanit pouze 14\u00a0%, a to pau\u0161\u00e1ln\u00ed sazbou dan\u011b ve v\u00fd\u0161i 30\u00a0%. To p\u0159edstavuje <strong>efektivn\u00ed da\u0148ov\u00e9 zat\u00ed\u017een\u00ed ve v\u00fd\u0161i 4,2\u00a0%<\/strong> z prodejn\u00ed ceny.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pokud byl pozemek <strong>po 31.prosinci 1987<\/strong> p\u0159eveden z trval\u00e9ho travn\u00edho porostu na stavebn\u00ed pozemek, zohled\u0148uje finan\u010dn\u00ed \u00fa\u0159ad <strong>pouze 40% prodejn\u00ed ceny<\/strong> jako po\u0159izovac\u00ed n\u00e1klady. T\u00edm se zvy\u0161uje zdaniteln\u00fd zisk na 60%, co\u017e vede k efektivn\u00edmu da\u0148ov\u00e9mu zat\u00ed\u017een\u00ed ve v\u00fd\u0161i 18%. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">\u00daprava po\u0159izovac\u00edch n\u00e1klad\u016f<\/h3>\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed \u00fa\u0159ad povoluje \u00fapravu po\u0159izovac\u00edch n\u00e1klad\u016f pouze u takzvan\u00e9ho <strong>stanoven\u00ed b\u011b\u017en\u00fdch p\u0159\u00edjm\u016f<\/strong>, kter\u00e9 plat\u00ed hlavn\u011b pro nov\u00e9 pozemky. P\u0159itom zohled\u0148uje skute\u010dn\u00e9 po\u0159izovac\u00ed n\u00e1klady. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">V\u00fd\u0161e da\u0148ov\u00e9 sazby<\/h2>\n\n<p class=\"wp-block-paragraph\">Od roku 2016 finan\u010dn\u00ed \u00fa\u0159ad zda\u0148uje zisky z prodeje pozemk\u016f v z\u00e1sad\u011b pevnou sazbou dan\u011b ve v\u00fd\u0161i 30%, p\u0159i\u010dem\u017e tato da\u0148 nezvy\u0161uje sazbu dan\u011b pro ostatn\u00ed p\u0159\u00edjmy.<\/p>\n\n<p class=\"wp-block-paragraph\">Na \u017e\u00e1dost mohou da\u0148ov\u00ed poplatn\u00edci zvolit ni\u017e\u0161\u00ed b\u011b\u017enou sazbu dan\u011b z p\u0159\u00edjmu, takzvanou mo\u017enost standardn\u00edho zdan\u011bn\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">V\u00fdb\u011br a odvod dan\u011b z p\u0159\u00edjmu z nemovitosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Prod\u00e1vaj\u00edc\u00ed mus\u00ed v mnoha p\u0159\u00edpadech platit da\u0148 z p\u0159\u00edjmu z nemovitosti p\u0159i prodeji pozemk\u016f nebo nemovitost\u00ed. Advok\u00e1ti nebo not\u00e1\u0159i tuto da\u0148 vypo\u010d\u00edt\u00e1vaj\u00ed a odv\u00e1d\u011bj\u00ed, zejm\u00e9na pokud tak\u00e9 zji\u0161\u0165uj\u00ed da\u0148 z nabyt\u00ed nemovitosti pro stranu kupuj\u00edc\u00edho. V takov\u00fdch p\u0159\u00edpadech z\u00e1kon ukl\u00e1d\u00e1 povinnost da\u0148ov\u00e9ho vy\u0159\u00edzen\u00ed prost\u0159ednictv\u00edm z\u00e1stupce stran.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Dv\u011b cesty k odvodu dan\u011b<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Samostatn\u00fd v\u00fdpo\u010det<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pokud pov\u011b\u0159en\u00fd advok\u00e1t nebo not\u00e1\u0159 vypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z nabyt\u00ed nemovitosti, odv\u00e1d\u00ed zpravidla sou\u010dasn\u011b i da\u0148 z p\u0159\u00edjmu z nemovitosti.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Zvl\u00e1\u0161tn\u00ed z\u00e1loha<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pokud z\u00e1stupce stran nevypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z nabyt\u00ed nemovitosti, provede osoba povinn\u00e1 k dani <strong>z\u00e1lohovou platbu finan\u010dn\u00edmu \u00fa\u0159adu<\/strong>. Ten \u010d\u00e1stku <strong>pozd\u011bji<\/strong> zapo\u010d\u00edt\u00e1 v r\u00e1mci <strong>vym\u011b\u0159en\u00ed dan\u011b z p\u0159\u00edjmu<\/strong> na kone\u010dnou da\u0148. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">\u00da\u010dinek kone\u010dn\u00e9ho zdan\u011bn\u00ed p\u0159i samostatn\u00e9m v\u00fdpo\u010dtu<\/h3>\n\n<p class=\"wp-block-paragraph\">Pokud se odvod dan\u011b z p\u0159\u00edjmu z nemovitosti prov\u00e1d\u00ed samostatn\u00fdm v\u00fdpo\u010dtem, m\u00e1 <strong>\u00fa\u010dinek kone\u010dn\u00e9ho zdan\u011bn\u00ed<\/strong>. T\u00edm se da\u0148 pova\u017euje za <strong>zcela uhrazenou<\/strong>. Dal\u0161\u00ed z\u00e1pis do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu nen\u00ed nutn\u00fd.  <\/p>\n\n<p class=\"wp-block-paragraph\">Z\u00e1lohov\u00e1 platba tvo\u0159\u00ed v\u00fdjimku: Finan\u010dn\u00ed \u00fa\u0159ad ji zapo\u010d\u00edt\u00e1 v pr\u016fb\u011bhu vym\u011b\u0159en\u00ed, nepova\u017euje se ale <strong>automaticky za kone\u010dn\u011b zdan\u011bnou<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">Mo\u017enost vym\u011b\u0159en\u00ed a standardn\u00ed zdan\u011bn\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Kdo prod\u00e1v\u00e1 nemovitost, m\u016f\u017ee tento proces dobrovoln\u011b uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. T\u00edm umo\u017e\u0148uje takzvan\u00e1 <strong>mo\u017enost vym\u011b\u0159en\u00ed<\/strong> nejen korekci chybn\u00fdch v\u00fdpo\u010dt\u016f, ale tak\u00e9 zapo\u010dten\u00ed ztr\u00e1t z jin\u00fdch prodej\u016f. <\/p>\n\n<p class=\"wp-block-paragraph\">Alternativn\u011b lze zvolit <strong>mo\u017enost standardn\u00edho zdan\u011bn\u00ed<\/strong>. Pokud je osobn\u00ed sazba dan\u011b z p\u0159\u00edjmu ni\u017e\u0161\u00ed ne\u017e 30\u00a0%, sni\u017euje se da\u0148ov\u00e1 z\u00e1t\u011b\u017e ze zisku z prodeje odpov\u00eddaj\u00edc\u00edm zp\u016fsobem. Zapo\u010dten\u00ed se prov\u00e1d\u00ed v r\u00e1mci b\u011b\u017en\u00e9ho vym\u011b\u0159en\u00ed dan\u011b z p\u0159\u00edjmu.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e v\u00fdhody s pr\u00e1vn\u00ed podporou<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z p\u0159\u00edjmu z nemovitosti vyvol\u00e1v\u00e1 v praxi \u010detn\u00e9 ot\u00e1zky. S odborn\u00fdm pr\u00e1vn\u00edm poradenstv\u00edm se vyhnete finan\u010dn\u00edm nev\u00fdhod\u00e1m a vytvo\u0159\u00edte si da\u0148ovou jasnost p\u0159ed podpisem smlouvy. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00ed konzultace\"><span class=\"mr-cta-link-normal\">Vyberte si po\u017eadovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00ed konzultace<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Co znamen\u00e1 \u201eda\u0148 z p\u0159\u00edjmu z nemovitosti\u201c a jak\u00e1 sazba dan\u011b plat\u00ed?<\/span><\/div><div class=\"uagb-faq-content\"><p>ImmoESt je zvl\u00e1\u0161tn\u00ed forma dan\u011b z p\u0159\u00edjmu, kter\u00e1 stanov\u00ed pau\u0161\u00e1ln\u00ed sazbu dan\u011b ve v\u00fd\u0161i 30% ze zisk\u016f z prodeje.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kdy plat\u00ed osvobozen\u00ed hlavn\u00edho bydli\u0161t\u011b?<\/span><\/div><div class=\"uagb-faq-content\"><p>Toto osvobozen\u00ed plat\u00ed, pokud bylo po dobu minim\u00e1ln\u011b dvou let nep\u0159etr\u017eit\u011b od koup\u011b nebo p\u011bti let b\u011bhem posledn\u00edch deseti let skute\u010dn\u011b bydleno jako v hlavn\u00edm bydli\u0161ti \u2013 prodej mus\u00ed toto p\u0159edchoz\u00ed obdob\u00ed u\u017e\u00edv\u00e1n\u00ed vysv\u011btlit.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Za jak\u00fdch podm\u00ednek odpad\u00e1 da\u0148 d\u00edky osvobozen\u00ed v\u00fdrobce?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prod\u00e1vaj\u00edc\u00ed musel budovu <strong>s\u00e1m postavit<\/strong> \u2013 i prost\u0159ednictv\u00edm stavebn\u00ed zak\u00e1zky \u2013, n\u00e9st finan\u010dn\u00ed riziko a stavba nesm\u011bla b\u00fdt <strong>v posledn\u00edch deseti letech pronaj\u00edm\u00e1na<\/strong>. Osvobozen\u00ed plat\u00ed pouze pro budovu, nikoli pro pozemek. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Jak\u00e1 rizika s sebou nese chybn\u00fd samostatn\u00fd v\u00fdpo\u010det?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne\u00fapln\u00e9 nebo nespr\u00e1vn\u00e9 \u00fadaje nebo nespr\u00e1vn\u00e9 \u00fadaje, nap\u0159. nedolo\u017een\u00e9 n\u00e1klady, chybn\u00e9 skutkov\u00e9 podstaty osvobozen\u00ed mohou v\u00e9st k dodate\u010dn\u00fdm po\u017eadavk\u016fm, pen\u011b\u017eit\u00fdm trest\u016fm nebo povinnosti platit \u00faroky.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Jak se lze vyhnout da\u0148ov\u00fdm chyb\u00e1m?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pe\u010dliv\u00e1 dokumentace po\u0159izovac\u00edch a reklamn\u00edch n\u00e1klad\u016f a tak\u00e9 v\u010dasn\u00e1 kontrola mo\u017en\u00fdch osvobozen\u00ed prost\u0159ednictv\u00edm pr\u00e1vn\u00ed pomoci jsou nezbytn\u00e9 pro minimalizaci da\u0148ov\u00fdch rizik.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Jak se li\u0161\u00ed \u201estar\u00fd majetek\u201c od \u201enov\u00e9ho majetku\u201c?<\/span><\/div><div class=\"uagb-faq-content\"><p>Star\u00fd majetek se t\u00fdk\u00e1 nemovitost\u00ed, kter\u00e9 byly po\u0159\u00edzeny p\u0159ed 31.b\u0159eznem 2002. Novostavby naproti tomu umo\u017e\u0148uj\u00ed odpo\u010det skute\u010dn\u00fdch n\u00e1klad\u016f z v\u00fdnosu. <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed Kdo prod\u00e1v\u00e1 nemovitost a p\u0159itom dosahuje zisku, mus\u00ed v mnoha p\u0159\u00edpadech platit da\u0148 z p\u0159\u00edjmu z nemovitosti. P\u0159i prodeji pozemku, domu nebo bytu v osobn\u00edm &#8230;","protected":false},"author":24,"featured_media":33850,"parent":38568,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[542,604],"tags":[],"class_list":["post-33846","page","type-page","status-publish","has-post-thumbnail","hentry","category-pravo","category-pravo-nemovitosti"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/cs\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed Kdo prod\u00e1v\u00e1 nemovitost a p\u0159itom dosahuje zisku, mus\u00ed v mnoha p\u0159\u00edpadech platit da\u0148 z p\u0159\u00edjmu z nemovitosti. P\u0159i prodeji pozemku, domu nebo bytu v osobn\u00edm ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/33846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/comments?post=33846"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/33846\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/38568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media\/33850"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media?parent=33846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/categories?post=33846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/tags?post=33846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}