{"id":1152,"date":"2024-01-01T20:27:16","date_gmt":"2024-01-01T19:27:16","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1152"},"modified":"2024-01-01T20:27:16","modified_gmt":"2024-01-01T19:27:16","slug":"zmeny-v-dani-z-prijmu-fyzickych-osob-od-1-1-2024","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/zmeny-v-dani-z-prijmu-fyzickych-osob-od-1-1-2024\/","title":{"rendered":"Zm\u011bny v dani z p\u0159\u00edjmu fyzick\u00fdch osob od 1.1.2024"},"content":{"rendered":"\n<p>Zm\u011bny v dani z p\u0159\u00edjmu fyzick\u00fdch osob jsou stavebn\u00edm kamenem konsolida\u010dn\u00edho bal\u00ed\u010dku, a jsou opravdu rozs\u00e1hl\u00e9. Poj\u010fme si p\u0159edstavit ty nejd\u016fle\u017eit\u011bj\u0161\u00ed z nich:<\/p>\n\n\n\n<p class=\"has-secondary-color has-text-color\"><strong>Bude zru\u0161eno nebo redukov\u00e1no n\u011bkolik slev na dani:<\/strong><\/p>\n\n\n\n<ul>\n<li>zru\u0161en\u00ed slevy za um\u00edst\u011bn\u00ed d\u00edt\u011bte do za\u0159\u00edzen\u00ed p\u00e9\u010de o p\u0159ed\u0161koln\u00ed d\u011bti (\u0161kolkovn\u00e9)<\/li>\n\n\n\n<li>zru\u0161en\u00ed slevy na studenta<\/li>\n\n\n\n<li>zru\u0161en\u00ed odpo\u010dtu p\u0159\u00edsp\u011bvku odborov\u00e9 organizaci<\/li>\n\n\n\n<li>zru\u0161en\u00ed odpo\u010dtu za zkou\u0161ky ov\u011b\u0159uj\u00edc\u00ed v\u00fdsledky dal\u0161\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed<\/li>\n\n\n\n<li>sleva na man\u017eelku (man\u017eela) se uplatn\u00ed jen v p\u0159\u00edpad\u011b, \u017ee pe\u010duje o d\u011bti do v\u011bku 3 let<\/li>\n<\/ul>\n\n\n\n<p class=\"has-secondary-color has-text-color\"><strong>Krom\u011b toho n\u00e1s \u010dekaj\u00ed n\u00e1sleduj\u00edc\u00ed novinky:<\/strong><\/p>\n\n\n\n<p>Limit, do kter\u00e9ho jsou ostatn\u00ed p\u0159\u00edjmy osvobozeny od dan\u011b, bude zv\u00fd\u0161en z aktu\u00e1ln\u00edch 30 000 K\u010d ro\u010dn\u011b na 50 000 K\u010d. St\u00e1tn\u00ed p\u0159\u00edsp\u011bvek ke stavebn\u00edmu spo\u0159en\u00ed bude nov\u011b pova\u017eov\u00e1n za ostatn\u00ed p\u0159\u00edjem a do tohoto limitu se bude po\u010d\u00edtat. <\/p>\n\n\n\n<p>Sni\u017euje se  rovn\u011b\u017e hranice hranice pro uplatn\u011bn\u00ed vy\u0161\u0161\u00ed 23% sazby dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob na na 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy (pro rok 2024 tedy nad 1 582 812 K\u010d ro\u010dn\u011b).<\/p>\n\n\n\n<p>Pro soukrom\u00e9 u\u017eit\u00ed firemn\u00edho bezemisn\u00edho automobilu bude platit 0,25% vstupn\u00ed ceny automobilu jako m\u011bs\u00ed\u010dn\u00ed nepen\u011b\u017en\u00ed p\u0159\u00edjem ke zdan\u011bn\u00ed a odvod\u016fm (pro automobily se spalovac\u00edmi motory nad\u00e1le plat\u00ed 1%).<\/p>\n\n\n\n<p>Bude zavedeno omezen\u00ed osvobozen\u00ed p\u0159\u00edjmu z prodeje cenn\u00e9ho pap\u00edru nebo pod\u00edlu ve spole\u010dnosti p\u0159i spln\u011bn\u00ed \u010dasov\u00e9ho testu 3 roky, resp. 5 let mezi nabyt\u00edm a prodejem na \u010d\u00e1stku 40.000.000,-K\u010d na poplatn\u00edka (dote\u010f bez limitu).<\/p>\n\n\n\n<p>\u010c\u00e1stka osvobozen\u00e1 od dan\u011b v p\u0159\u00edpad\u011b v\u00fdhry v loterii se n\u00ed\u017e\u00ed z 1 milionu K\u010d na 50 000 K\u010d.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Nevyzn\u00e1te se ve v\u0161ech zm\u011bn\u00e1ch, kter\u00e9 s sebou rok 2024 p\u0159inese? Mrkn\u011bte na n\u00e1\u0161 <a href=\"https:\/\/www.facebook.com\/profile.php?id=100095466155703\" target=\"_blank\" rel=\"noopener\">Facebook <\/a>nebo <a href=\"https:\/\/www.linkedin.com\/company\/89767068\/admin\/feed\/posts\/\" target=\"_blank\" rel=\"noopener\">Linkedin<\/a>, a nev\u00e1hejte n\u00e1s kontaktovat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bny v dani z p\u0159\u00edjmu fyzick\u00fdch osob jsou stavebn\u00edm kamenem konsolida\u010dn\u00edho bal\u00ed\u010dku, a jsou opravdu rozs\u00e1hl\u00e9. Poj\u010fme si p\u0159edstavit ty nejd\u016fle\u017eit\u011bj\u0161\u00ed z nich: Bude zru\u0161eno nebo redukov\u00e1no n\u011bkolik&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1152"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1152"}],"version-history":[{"count":2,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1152\/revisions"}],"predecessor-version":[{"id":1155,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1152\/revisions\/1155"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1153"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}