{"id":37313,"date":"2022-12-21T06:49:16","date_gmt":"2022-12-21T05:49:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/dan-a-poplatky\/"},"modified":"2025-11-24T19:42:59","modified_gmt":"2025-11-24T18:42:59","slug":"dan-a-poplatky","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/cs\/pravo-nemovitosti\/dan-a-poplatky\/","title":{"rendered":"Da\u0148 a poplatky"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Da\u0148 a poplatky<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u0159i koupi bytu v osobn\u00edm vlastnictv\u00ed je nutn\u00e9 zaplatit ur\u010dit\u00e9 dan\u011b a poplatky. Ty jsou uvedeny a podrobn\u011bji vysv\u011btleny n\u00ed\u017ee. <\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed (ImmoESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed je da\u0148, kterou plat\u00ed prod\u00e1vaj\u00edc\u00ed.<\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fd\u0161e da\u0148ov\u00e9 sazby<\/h3>\n\n<p class=\"wp-block-paragraph\">Prodeje soukrom\u00fdch pozemk\u016f zpravidla podl\u00e9haj\u00ed zvl\u00e1\u0161tn\u00ed da\u0148ov\u00e9 sazb\u011b ve v\u00fd\u0161i 30 procent. V\u00fdpo\u010det dan\u011b z p\u0159\u00edjmu z nemovitost\u00ed se prov\u00e1d\u00ed formou kupn\u00ed smlouvy v r\u00e1mci na\u0161\u00ed advok\u00e1tn\u00ed kancel\u00e1\u0159e. <\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fdjimky z dan\u011b z p\u0159\u00edjmu z nemovitost\u00ed<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Osvobozen\u00ed hlavn\u00edho bydli\u0161t\u011b<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Prodej bytu v osobn\u00edm vlastnictv\u00ed jako hlavn\u00edho bydli\u0161t\u011b je pro prod\u00e1vaj\u00edc\u00edho za ur\u010dit\u00fdch okolnost\u00ed osvobozen od dan\u011b. Prod\u00e1vaj\u00edc\u00ed v n\u011bm mus\u00ed bydlet nep\u0159etr\u017eit\u011b alespo\u0148 dva roky od koup\u011b do prodeje. Jinak se osvobozen\u00ed uplatn\u00ed i v p\u0159\u00edpad\u011b, \u017ee prod\u00e1vaj\u00edc\u00ed v n\u011bm bydlel nep\u0159etr\u017eit\u011b alespo\u0148 5 let b\u011bhem posledn\u00edch 10 let p\u0159ed prodejem.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Osvobozen\u00ed v\u00fdrobce<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">U budovy vyroben\u00e9 sv\u00e9pomoc\u00ed, jako je nap\u0159\u00edklad budova druh\u00e9ho bydli\u0161t\u011b, se osvobozen\u00ed od dan\u011b vztahuje pouze na budovu, a nikoli na pozemek.<\/p>\n\n<h3 class=\"wp-block-heading\">Jin\u00e1 da\u0148ov\u00e1 sazba<\/h3>\n\n<p class=\"wp-block-paragraph\">U nov\u00fdch pozemk\u016f (po\u0159\u00edzen\u00fdch od 31.03.2002) a star\u00fdch pozemk\u016f (po\u0159\u00edzen\u00fdch p\u0159ed 31.03.2002) se da\u0148ov\u00e1 sazba li\u0161\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">U star\u00fdch pozemk\u016f se pou\u017e\u00edv\u00e1 da\u0148ov\u00e1 sazba ve v\u00fd\u0161i 4,2 % z v\u00fdnosu z prodeje. U star\u00fdch pozemk\u016f p\u0159eveden\u00fdch na stavebn\u00ed pozemky \u010din\u00ed da\u0148ov\u00e1 sazba 18 % z v\u00fdnosu z prodeje. <\/p>\n\n<p class=\"wp-block-paragraph\">U nov\u00fdch pozemk\u016f plat\u00ed ustanoven\u00ed o zvl\u00e1\u0161tn\u00ed da\u0148ov\u00e9 sazb\u011b.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed (GrESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se vztahuje na nabyt\u00ed pozemk\u016f v Rakousku. Pozemky ve smyslu z\u00e1kona o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed zahrnuj\u00ed: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky<\/li>\n\n\n\n<li>Budovy<\/li>\n\n\n\n<li>P\u0159\u00edr\u016fstky a p\u0159\u00edslu\u0161enstv\u00ed, jako nap\u0159. pneumatiky u auta, traktor u farmy <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">GrESt je protip\u00f3l k ImmoESt a hrad\u00ed ji kupuj\u00edc\u00ed.<\/p>\n\n<h3 class=\"wp-block-heading\">Z\u00e1klad pro v\u00fdpo\u010det GrESt<\/h3>\n\n<p class=\"wp-block-paragraph\">Pro z\u00e1klad pro v\u00fdpo\u010det se v \u00favahu berou t\u0159i r\u016fzn\u00e9 hodnoty:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hodnota protipln\u011bn\u00ed<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Zpravidla se GrESt vypo\u010d\u00edt\u00e1v\u00e1 z hodnoty protipln\u011bn\u00ed (kupn\u00ed ceny) plus p\u0159evzat\u00e9 z\u00e1vazky, jako jsou dluhy nebo pr\u00e1vo po\u017e\u00edv\u00e1n\u00ed plod\u016f.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hodnota pozemku<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Proto\u017ee u darov\u00e1n\u00ed nebo d\u011bdictv\u00ed chyb\u00ed protipln\u011bn\u00ed (kupn\u00ed cena), v t\u011bchto p\u0159\u00edpadech se stanov\u00ed hodnota pozemku a ta se pou\u017eije jako z\u00e1klad pro v\u00fdpo\u010det GrESt.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Jednotkov\u00e1 hodnota<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Z\u00e1klad pro v\u00fdpo\u010det prost\u0159ednictv\u00edm jednotkov\u00e9 hodnoty je ur\u010den pro nabyt\u00ed zem\u011bd\u011blsk\u00fdch a lesnick\u00fdch pozemk\u016f.<\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fdjimky z dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed v soukrom\u00e9m sektoru<\/h3>\n\n<p class=\"wp-block-paragraph\">Od GrESt je osvobozen bez\u00faplatn\u00fd nabyt\u00ed spole\u010dn\u00e9ho bydli\u0161t\u011b partnerem z man\u017eelstv\u00ed, respektive registrovan\u00e9ho partnerstv\u00ed. K tomu je zapot\u0159eb\u00ed spln\u011bn\u00ed n\u00e1sleduj\u00edc\u00edch podm\u00ednek: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Oba partne\u0159i mus\u00ed m\u00edt stejn\u00fd pod\u00edl na byt\u011b. Proto mus\u00ed b\u00fdt polovina pod\u00edlu p\u0159evedena na druh\u00e9ho partnera. <\/li>\n\n\n\n<li>Byt mus\u00ed slou\u017eit k uspokojen\u00ed nal\u00e9hav\u00e9 pot\u0159eby bydlen\u00ed partnera.<\/li>\n\n\n\n<li>Dosavadn\u00ed spole\u010dn\u00e9 bydlen\u00ed je opu\u0161t\u011bno.<\/li>\n\n\n\n<li>Vztah k bytu mus\u00ed vzniknout do t\u0159\u00ed m\u011bs\u00edc\u016f od nabyt\u00ed\/dokon\u010den\u00ed.<\/li>\n\n\n\n<li>Vlastnick\u00e9 pom\u011bry se nesm\u00ed v prvn\u00edch p\u011bti letech zm\u011bnit. Byt mus\u00ed b\u00fdt v t\u00e9to dob\u011b tak\u00e9 ob\u00fdv\u00e1n. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Tarify<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u00daplatn\u00e9 nabyt\u00ed<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed u \u00faplatn\u00fdch nabyt\u00ed \u010din\u00ed v z\u00e1sad\u011b 3,5 % ze z\u00e1kladu pro v\u00fdpo\u010det.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Bez\u00faplatn\u00e9 nabyt\u00ed a nabyt\u00ed v rodinn\u00e9m kruhu<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">U bez\u00faplatn\u00fdch nabyt\u00ed, jako je nap\u0159\u00edklad darov\u00e1n\u00ed, a u \u00faplatn\u00fdch nabyt\u00ed v rodinn\u00e9m kruhu se pou\u017e\u00edv\u00e1 stup\u0148ovit\u00fd tarif. Nabyt\u00ed jsou zv\u00fdhodn\u011bna. <\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 zde \u010din\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pro prvn\u00edch 250 000 \u20ac 0,5 %<\/li>\n\n\n\n<li>Pro dal\u0161\u00edch 150 000 \u20ac 2 %<\/li>\n\n\n\n<li>Od 400 000 \u20ac 3,5 %<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00fd dluh<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd dluh vznik\u00e1, jakmile je proveden proces nabyt\u00ed. Proces nabyt\u00ed, respektive z\u00e1vazkov\u00fd pr\u00e1vn\u00ed \u00fakon, je v tomto p\u0159\u00edpad\u011b kupn\u00ed smlouva. Prod\u00e1vaj\u00edc\u00ed a kupuj\u00edc\u00ed se p\u0159itom st\u00e1vaj\u00ed dlu\u017en\u00edky dan\u011b, proto\u017ee jsou osobami z\u00fa\u010dastn\u011bn\u00fdmi na kupn\u00ed smlouv\u011b.  <\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd dluh je splatn\u00fd 15. den druh\u00e9ho n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce po vzniku.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Potvrzen\u00ed o bezdlu\u017enosti podle \u00a7 160 BAO<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Potvrzen\u00ed o bezdlu\u017enosti je nutn\u00e9 pro z\u00e1pis do katastru nemovitost\u00ed v souvislosti s nabyt\u00edm vlastnictv\u00ed. To je t\u0159eba z\u00edskat od p\u0159\u00edslu\u0161n\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu a potvrzuje, \u017ee da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed byla zaplacena. <\/p>\n\n<h2 class=\"wp-block-heading\">Poplatky za z\u00e1pis<\/h2>\n\n<p class=\"wp-block-paragraph\">Poplatky za z\u00e1pis bytu v osobn\u00edm vlastnictv\u00ed \u010din\u00ed 1,1 % z celkov\u00e9 kupn\u00ed ceny.<\/p>\n\n<p class=\"wp-block-paragraph\">U \u00faplatn\u00fdch i bez\u00faplatn\u00fdch nabyt\u00ed v rodinn\u00e9m kruhu se n\u00e1klady na poplatek za z\u00e1pis vypo\u010d\u00edt\u00e1vaj\u00ed z trojn\u00e1sobku jednotkov\u00e9 hodnoty (maxim\u00e1ln\u011b jedna t\u0159etina tr\u017en\u00ed hodnoty).<\/p>\n\n<p class=\"wp-block-paragraph\">Poplatky za pod\u00e1n\u00ed do katastru nemovitost\u00ed \u010din\u00ed nav\u00edc 47,00 \u20ac, pokud se tak stane elektronickou cestou. P\u00edsemn\u00fd poplatek za pod\u00e1n\u00ed \u010din\u00ed 67,00 \u20ac. <\/p>\n\n<h2 class=\"wp-block-heading\">Ostatn\u00ed n\u00e1klady na vyhotoven\u00ed smlouvy<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>N\u00e1klady na not\u00e1\u0159e za ov\u011b\u0159en\u00ed podpis\u016f<\/li>\n\n\n\n<li>N\u00e1klady na pr\u00e1vn\u00edho z\u00e1stupce za vyhotoven\u00ed smlouvy a vy\u0159\u00edzen\u00ed koup\u011b<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Da\u0148 a poplatky P\u0159i koupi bytu v osobn\u00edm vlastnictv\u00ed je nutn\u00e9 zaplatit ur\u010dit\u00e9 dan\u011b a poplatky. Ty jsou uvedeny a podrobn\u011bji vysv\u011btleny n\u00ed\u017ee. Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed (ImmoESt) Da\u0148 &#8230;","protected":false},"author":1,"featured_media":0,"parent":38568,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[604],"tags":[],"class_list":["post-37313","page","type-page","status-publish","hentry","category-pravo-nemovitosti"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/cs\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Da\u0148 a poplatky P\u0159i koupi bytu v osobn\u00edm vlastnictv\u00ed je nutn\u00e9 zaplatit ur\u010dit\u00e9 dan\u011b a poplatky. Ty jsou uvedeny a podrobn\u011bji vysv\u011btleny n\u00ed\u017ee. Da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed (ImmoESt) Da\u0148 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/37313","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/comments?post=37313"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/37313\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/pages\/38568"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/media?parent=37313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/categories?post=37313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/cs\/wp-json\/wp\/v2\/tags?post=37313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}