{"id":4177,"date":"2023-10-26T12:24:18","date_gmt":"2023-10-26T10:24:18","guid":{"rendered":"https:\/\/topucto.cz\/?p=4177"},"modified":"2023-10-26T12:32:10","modified_gmt":"2023-10-26T10:32:10","slug":"zmeny-ve-slevach-na-dani-pro-fyzicke-osoby-od-2024","status":"publish","type":"post","link":"https:\/\/topucto.cz\/en\/2023\/10\/26\/zmeny-ve-slevach-na-dani-pro-fyzicke-osoby-od-2024\/","title":{"rendered":"Zm\u011bny ve slev\u00e1ch na dani pro fyzick\u00e9 osoby od 2024"},"content":{"rendered":"

P\u0159ipravili jsme pro V\u00e1s p\u0159ehled hlavn\u00edch zm\u011bn, kter\u00e9 se od roku 2024 dotknou zam\u011bstnanc\u016f a osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch
N\u00e1vrh z\u00e1kona, kter\u00fd tyto zm\u011bny p\u0159in\u00e1\u0161\u00ed, pro\u0161el v p\u00e1tek 13. 10. 2023 t\u0159et\u00edm \u010dten\u00edm v Poslaneck\u00e9 sn\u011bmovn\u011b a nyn\u00ed m\u00ed\u0159\u00ed do Sen\u00e1tu.<\/p>\n\n\n\n

Omezen\u00ed da\u0148ov\u00e9 slevy na man\u017eelku \u010di man\u017eela<\/strong>
Da\u0148ovou slevu na vy\u017eivovanou man\u017eelku \u010di man\u017eela, ve v\u00fd\u0161i a\u017e 24 840 korun za rok bude mo\u017eno vyu\u017e\u00edt za podm\u00ednky, \u017ee jeho vlastn\u00ed p\u0159\u00edjmy nep\u0159es\u00e1hnou 68 tis\u00edc za rok a sou\u010dasn\u011b jen v p\u0159\u00edpad\u011b p\u00e9\u010de o d\u00edt\u011b do t\u0159\u00ed let v\u011bku. Sou\u010dasn\u00e1 pr\u00e1vn\u00ed \u00faprava po\u017eadavek na p\u00e9\u010di o d\u00edt\u011b neklade.<\/p>\n\n\n\n

Konec da\u0148ov\u00e9 slevy na studenta<\/strong>
Da\u0148ov\u00e1 sleva na studenta, ve v\u00fd\u0161i 4020 korun ro\u010dn\u011b, skon\u010d\u00ed. Studenti tak budou moci d\u00e1l vyu\u017e\u00edt pouze z\u00e1kladn\u00ed slevu na poplatn\u00edka ve v\u00fd\u0161i 30 840 korun za rok. Dal\u0161\u00ed slevy, pokud pro n\u011b spl\u0148uj\u00ed podm\u00ednky, z\u016fst\u00e1vaj\u00ed nedot\u010deny.<\/p>\n\n\n\n

Zru\u0161en\u00ed \u0161kolkovn\u00e9ho<\/strong>
Da\u0148ov\u00e1 sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte ve \u0161kolce, takzvan\u00e9 \u201e\u0161kolkovn\u00e9\u201c skon\u010d\u00ed. Dosud si jeden z rodi\u010d\u016f mohl sn\u00ed\u017eit da\u0148 o v\u00fddaje, kter\u00e9 prokazateln\u011b vynalo\u017eil za mate\u0159skou \u0161kolu nebo obdobn\u00e9 za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku.
Maxim\u00e1ln\u00ed v\u00fd\u0161e ro\u010dn\u00ed slevy nyn\u00ed odpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00ed minim\u00e1ln\u00ed mzd\u011b a za rok 2023 tedy m\u016f\u017ee dos\u00e1hnout a\u017e 17 300 korun.<\/p>\n\n\n\n

P\u0159\u00edsp\u011bvky odborov\u00e9 organizaci<\/strong>
Nov\u011b doch\u00e1z\u00ed ke zru\u0161en\u00ed mo\u017enosti sn\u00ed\u017eit z\u00e1klad dan\u011b o p\u0159\u00edsp\u011bvky zaplacen\u00e9 odborov\u00e9 organizaci a o v\u00fddaje na certifik\u00e1ty roz\u0161i\u0159uj\u00edc\u00ed vzd\u011bl\u00e1n\u00ed \u010di kvalifikaci.<\/p>\n\n\n\n

Dary od zam\u011bstnavatele<\/strong>
Od roku 2024 se ru\u0161\u00ed se osvobozen\u00ed od dan\u011b u dar\u016f od zam\u011bstnavatele do v\u00fd\u0161e 2 000 K\u010d za a u soci\u00e1ln\u00ed v\u00fdpomoci na p\u0159eklenut\u00ed mimo\u0159\u00e1dn\u011b obt\u00ed\u017en\u00fdch pom\u011br\u016f.<\/p>\n\n\n\n

Zdan\u011bn\u00ed p\u0159\u00edsp\u011bvku ke stavebn\u00edmu spo\u0159en\u00ed<\/strong>
Nov\u011b bude st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek ke stavebn\u00edmu spo\u0159en\u00ed pova\u017eov\u00e1n za ostatn\u00ed p\u0159\u00edjem a bude p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/div>\n\n\n\n

Pokud se chcete o t\u00e9to problematice dozv\u011bd\u011bt v\u00edce tak n\u00e1s nev\u00e1hejte kontaktovat<\/a>.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

P\u0159ipravili jsme pro V\u00e1s p\u0159ehled hlavn\u00edch zm\u011bn, kter\u00e9 se od roku 2024 dotknou zam\u011bstnanc\u016f a osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdchN\u00e1vrh z\u00e1kona, kter\u00fd tyto zm\u011bny p\u0159in\u00e1\u0161\u00ed, pro\u0161el v p\u00e1tek 13. 10. 2023 t\u0159et\u00edm \u010dten\u00edm v Poslaneck\u00e9 sn\u011bmovn\u011b a nyn\u00ed m\u00ed\u0159\u00ed do Sen\u00e1tu. Omezen\u00ed da\u0148ov\u00e9 slevy na man\u017eelku \u010di man\u017eelaDa\u0148ovou slevu na vy\u017eivovanou man\u017eelku \u010di man\u017eela, ve v\u00fd\u0161i a\u017e 24 840 korun za rok bude mo\u017eno vyu\u017e\u00edt za podm\u00ednky, \u017ee jeho vlastn\u00ed p\u0159\u00edjmy nep\u0159es\u00e1hnou 68 tis\u00edc za rok a sou\u010dasn\u011b jen v p\u0159\u00edpad\u011b p\u00e9\u010de o d\u00edt\u011b do t\u0159\u00ed let v\u011bku. Sou\u010dasn\u00e1 pr\u00e1vn\u00ed \u00faprava po\u017eadavek na p\u00e9\u010di o d\u00edt\u011b neklade. Konec da\u0148ov\u00e9 slevy na studentaDa\u0148ov\u00e1 sleva na studenta, ve v\u00fd\u0161i 4020 korun ro\u010dn\u011b, skon\u010d\u00ed. Studenti tak budou moci d\u00e1l vyu\u017e\u00edt pouze z\u00e1kladn\u00ed slevu na poplatn\u00edka ve v\u00fd\u0161i 30 840 korun za rok. Dal\u0161\u00ed slevy, pokud pro n\u011b spl\u0148uj\u00ed podm\u00ednky, z\u016fst\u00e1vaj\u00ed nedot\u010deny. Zru\u0161en\u00ed \u0161kolkovn\u00e9hoDa\u0148ov\u00e1 sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte ve \u0161kolce, takzvan\u00e9 \u201e\u0161kolkovn\u00e9\u201c skon\u010d\u00ed. Dosud si jeden z rodi\u010d\u016f mohl sn\u00ed\u017eit da\u0148 o v\u00fddaje, kter\u00e9 prokazateln\u011b vynalo\u017eil za mate\u0159skou \u0161kolu nebo obdobn\u00e9 za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku.Maxim\u00e1ln\u00ed v\u00fd\u0161e ro\u010dn\u00ed slevy nyn\u00ed odpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00ed minim\u00e1ln\u00ed mzd\u011b a za rok 2023 tedy m\u016f\u017ee dos\u00e1hnout a\u017e 17 300 korun. P\u0159\u00edsp\u011bvky odborov\u00e9 organizaciNov\u011b doch\u00e1z\u00ed ke zru\u0161en\u00ed mo\u017enosti sn\u00ed\u017eit z\u00e1klad dan\u011b o p\u0159\u00edsp\u011bvky zaplacen\u00e9 odborov\u00e9 organizaci a o v\u00fddaje na certifik\u00e1ty roz\u0161i\u0159uj\u00edc\u00ed vzd\u011bl\u00e1n\u00ed \u010di kvalifikaci. Dary od zam\u011bstnavateleOd roku 2024 se ru\u0161\u00ed se osvobozen\u00ed od dan\u011b u dar\u016f od zam\u011bstnavatele do v\u00fd\u0161e 2 000 K\u010d za a u soci\u00e1ln\u00ed v\u00fdpomoci na p\u0159eklenut\u00ed mimo\u0159\u00e1dn\u011b obt\u00ed\u017en\u00fdch pom\u011br\u016f. Zdan\u011bn\u00ed p\u0159\u00edsp\u011bvku ke stavebn\u00edmu spo\u0159en\u00edNov\u011b bude st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek ke stavebn\u00edmu spo\u0159en\u00ed pova\u017eov\u00e1n za ostatn\u00ed p\u0159\u00edjem a bude p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f. Pokud se chcete o t\u00e9to problematice dozv\u011bd\u011bt v\u00edce tak n\u00e1s nev\u00e1hejte kontaktovat.<\/p>","protected":false},"author":1,"featured_media":4178,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[],"class_list":["post-4177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/posts\/4177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/comments?post=4177"}],"version-history":[{"count":1,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/posts\/4177\/revisions"}],"predecessor-version":[{"id":4179,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/posts\/4177\/revisions\/4179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/media\/4178"}],"wp:attachment":[{"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/media?parent=4177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/categories?post=4177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/topucto.cz\/en\/wp-json\/wp\/v2\/tags?post=4177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}