{"id":392,"date":"2026-01-07T19:57:41","date_gmt":"2026-01-07T19:57:41","guid":{"rendered":"https:\/\/moore-czech-republic.eu.moore-global.com\/?p=392"},"modified":"2026-02-09T13:43:29","modified_gmt":"2026-02-09T13:43:29","slug":"danovy-vyhled-na-rok-2026","status":"publish","type":"post","link":"https:\/\/www.moore-czech.cz\/en\/danovy-vyhled-na-rok-2026\/","title":{"rendered":"Da\u0148ov\u00fd v\u00fdhled na rok 2026: stabiln\u00ed sazby, nov\u00e9 p\u0159\u00edle\u017eitosti i vy\u0161\u0161\u00ed n\u00e1roky na firmy"},"content":{"rendered":"<p><strong>Rok 2026 p\u0159in\u00e1\u0161\u00ed do \u010desk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu n\u011bkolik z\u00e1sadn\u00edch zm\u011bn. Zat\u00edmco sazba dan\u011b z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob z\u016fst\u00e1v\u00e1 stabiln\u00ed a ru\u0161\u00ed se limit pro osvobozen\u00ed p\u0159\u00edjm\u016f z&nbsp;prodeje pod\u00edl\u016f a cenn\u00fdch pap\u00edr\u016f, firmy i zam\u011bstnavatel\u00e9 se budou muset p\u0159ipravit na vy\u0161\u0161\u00ed administrativn\u00ed z\u00e1t\u011b\u017e a p\u0159\u00edsn\u011bj\u0161\u00ed dohled finan\u010dn\u00ed spr\u00e1vy. P\u0159ehled kl\u00ed\u010dov\u00fdch zm\u011bn \u00fa\u010dinn\u00fdch od roku 2026, v\u010detn\u011b t\u011bch p\u0159ipravovan\u00fdch nebo ve\u0159ejn\u011b diskutovan\u00fdch, p\u0159in\u00e1\u0161\u00ed firm\u00e1m i jednotlivc\u016fm jasnou p\u0159edstavu o tom, co je \u010dek\u00e1 a jak se na to p\u0159ipravit.<\/strong><\/p>\n\n\n\n<p>Z\u00e1kladn\u00ed sazba dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob (DPPO) z\u016fst\u00e1v\u00e1 i v roce 2026 na \u00farovni 21&nbsp;%. Z&nbsp;p\u016fvodn\u00edch 19 % ji nav\u00fd\u0161ila p\u0159edchoz\u00ed vl\u00e1da v&nbsp;r\u00e1mci konsolida\u010dn\u00edho bal\u00ed\u010dku zam\u011b\u0159en\u00e9ho na sni\u017eov\u00e1n\u00ed deficit\u016f ve\u0159ejn\u00fdch rozpo\u010dt\u016f ji\u017e v roce 2024. Nov\u00e1 vl\u00e1da v\u0161ak ve sv\u00e9m n\u00e1vrhu programov\u00e9ho prohl\u00e1\u0161en\u00ed nepo\u010d\u00edt\u00e1 s&nbsp;dal\u0161\u00edm zvy\u0161ov\u00e1n\u00edm da\u0148ov\u00e9 z\u00e1t\u011b\u017ee podnik\u016f. Naopak deklaruje z\u00e1m\u011br vr\u00e1tit se k p\u016fvodn\u00ed 19% sazb\u011b a postupn\u011b ru\u0161it vybran\u00e1 opat\u0159en\u00ed konsolida\u010dn\u00edho bal\u00ed\u010dku, kter\u00fd krom\u011b fisk\u00e1ln\u00edch dopad\u016f v\u00fdznamn\u011b omezoval i n\u011bkter\u00e9 da\u0148ov\u00e9 v\u00fdjimky.<\/p>\n\n\n\n<p><em>\u201e<\/em><em>Pokud by byl prosazen n\u00e1vrat k 19% sazb\u011b, lze p\u0159edpokl\u00e1dat pokles DPPO jako p\u0159\u00edjmu st\u00e1tn\u00edho rozpo\u010dtu o v\u00edce ne\u017e 20 mld. K\u010d. Zhruba polovina inkasa p\u0159itom poch\u00e1z\u00ed od subjekt\u016f spravovan\u00fdch Specializovan\u00fdm finan\u010dn\u00edm \u00fa\u0159adem, co\u017e jsou v\u00fdznamn\u00e9 da\u0148ov\u00e9 subjekty s celost\u00e1tn\u00ed p\u016fsobnost\u00ed, jako jsou banky, poji\u0161\u0165ovny, zaji\u0161\u0165ovny, obhospoda\u0159ovatel\u00e9 fond\u016f, velk\u00e9 investi\u010dn\u00ed fondy, penzijn\u00ed spole\u010dnosti a poplatn\u00edci hazardn\u00edch her, a to zejm\u00e9na ty s vysok\u00fdmi obraty (nad 2 mld. K\u010d). Lze tedy konstatovat, \u017ee ze sn\u00ed\u017een\u00ed by obecn\u011b benefitovala jak skupina velk\u00fdch a regulovan\u00fdch poplatn\u00edk\u016f, tak mal\u00e9 a st\u0159edn\u00ed podniky,\u201c<\/em> popisuje Ji\u0159\u00ed Kappel, Head of Tax ve spole\u010dnosti Moore Accounting CZ.<\/p>\n\n\n\n<p><strong>Zru\u0161en\u00ed limitu m\u00e1 rozh\u00fdbat transak\u010dn\u00ed trh<\/strong><\/p>\n\n\n\n<p>Jedn\u00edm z&nbsp;nejv\u00fdznamn\u011bj\u0161\u00edch krok\u016f je zru\u0161en\u00ed omezen\u00ed osvobozen\u00ed p\u0159\u00edjm\u016f fyzick\u00fdch osob z&nbsp;prodeje obchodn\u00edch pod\u00edl\u016f a cenn\u00fdch pap\u00edr\u016f nad hranici 40 milion\u016f korun, a to s&nbsp;\u00fa\u010dinnost\u00ed od&nbsp;1. ledna 2026. Tento krok by m\u011bl v\u00e9st k v\u00fdrazn\u00e9mu o\u017eiven\u00ed transak\u010dn\u00edho trhu.<\/p>\n\n\n\n<p><em>\u201e<\/em><em>Pro majitele firem to znamen\u00e1 mo\u017enost realizovat prodeje v\u00fdznamn\u00fdch pod\u00edl\u016f bez dodate\u010dn\u00e9 da\u0148ov\u00e9 z\u00e1t\u011b\u017ee, pokud spln\u00ed z\u00e1konn\u00e9 podm\u00ednky dr\u017eby. V&nbsp;praxi se tak otev\u00edr\u00e1 prostor pro d\u0159\u00edve odkl\u00e1dan\u00e9 prodeje rodinn\u00fdch podnik\u016f, vstupy strategick\u00fdch investor\u016f, management buy-out\u016f i restrukturalizace podnikov\u00fdch skupin. S&nbsp;t\u00edm lze o\u010dek\u00e1vat i zv\u00fd\u0161enou popt\u00e1vku po transak\u010dn\u00edm, da\u0148ov\u00e9m a pr\u00e1vn\u00edm poradenstv\u00ed,\u201d <\/em>\u0159\u00edk\u00e1 Ji\u0159\u00ed Kappel.<\/p>\n\n\n\n<p><strong>V\u00fdzkum a v\u00fdvoj: vy\u0161\u0161\u00ed odpo\u010dty, ale i trvaj\u00edc\u00ed rizika<\/strong><\/p>\n\n\n\n<p>Pozitivn\u00ed v\u00fdvoj lze o\u010dek\u00e1vat tak\u00e9 v&nbsp;oblasti podpory v\u00fdzkumu a v\u00fdvoje. Od 1. ledna 2026 se zvy\u0161uje da\u0148ov\u00fd odpo\u010det na 150 % vynalo\u017een\u00fdch n\u00e1klad\u016f, a to a\u017e do v\u00fd\u0161e 50 milion\u016f korun. Toto opat\u0159en\u00ed by m\u011blo podpo\u0159it zejm\u00e9na mal\u00e9 a st\u0159edn\u00ed podniky, kter\u00e9 v&nbsp;minul\u00fdch letech \u010dasto odrazovala intenzivn\u00ed kontroln\u00ed \u010dinnost finan\u010dn\u00ed spr\u00e1vy. &nbsp;<\/p>\n\n\n\n<p>Nov\u00e1 vl\u00e1da z\u00e1rove\u0148 deklaruje snahu tento institut d\u00e1le zatraktivnit a motivovat firmy k&nbsp;investic\u00edm prost\u0159ednictv\u00edm rychlej\u0161\u00edch a efektivn\u011bj\u0161\u00edch da\u0148ov\u00fdch odpis\u016f. I nad\u00e1le v\u0161ak plat\u00ed, \u017ee uplat\u0148ov\u00e1n\u00ed odpo\u010dtu na v\u00fdzkum a v\u00fdvoj bude odborn\u011b n\u00e1ro\u010dnou oblast\u00ed a bez kvalitn\u00ed p\u0159\u00edpravy se firmy vystavuj\u00ed zv\u00fd\u0161en\u00e9mu riziku da\u0148ov\u00fdch spor\u016f.<\/p>\n\n\n\n<p><strong>Nov\u00e1 pravidla pro zam\u011bstnaneck\u00e9 akcie a opce<\/strong><\/p>\n\n\n\n<p>Od 1. ledna 2026 vstupuj\u00ed v \u00fa\u010dinnost tak\u00e9 \u00fapravy zam\u011bstnaneck\u00fdch akciov\u00fdch a op\u010dn\u00edch pl\u00e1n\u016f. Nov\u00fd, ji\u017e t\u0159et\u00ed re\u017eim, je c\u00edlen p\u0159edev\u0161\u00edm na start-upy a p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek vyj\u00edm\u00e1 p\u0159\u00edjmy z realizace t\u011bchto pl\u00e1n\u016f z odvod\u016f na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. Zm\u011bna m\u00e1 potenci\u00e1l zv\u00fd\u0161it atraktivitu zam\u011bstnaneck\u00e9 participace a usnadnit mlad\u00fdm firm\u00e1m z\u00edsk\u00e1v\u00e1n\u00ed a udr\u017een\u00ed kl\u00ed\u010dov\u00fdch talent\u016f.<\/p>\n\n\n\n<p>Rok 2026 p\u0159in\u00e1\u0161\u00ed tak\u00e9 nov\u00e9 administrativn\u00ed povinnosti. Spu\u0161t\u011bn\u00ed tzv. jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f m\u00e1 sjednotit reporting v\u016f\u010di st\u00e1tn\u00ed spr\u00e1v\u011b, z\u00e1rove\u0148 v\u0161ak znamen\u00e1 vy\u0161\u0161\u00ed komplexitu, \u010dast\u011bj\u0161\u00ed pod\u00e1v\u00e1n\u00ed \u00fadaj\u016f a potenci\u00e1ln\u011b p\u0159\u00edsn\u00e9 sankce p\u0159i pochyben\u00edch. <em>\u201e<\/em><em>Ze strany men\u0161\u00edch spole\u010dnost\u00ed a mzdov\u00fdch \u00fa\u010detn\u00edch je jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f vn\u00edm\u00e1no zcela pochopiteln\u011b jako v\u00fdrazn\u00e1 administrativn\u00ed z\u00e1t\u011b\u017e, na kterou zat\u00edm p\u0159ipraveny nejsou ani v\u0161echny mzdov\u00e9 syst\u00e9my,\u201c<\/em> vysv\u011btluje Ji\u0159\u00ed Kappel.<\/p>\n\n\n\n<p>Dal\u0161\u00ed v\u00fdznamnou zm\u011bnou je n\u00e1b\u011bh povinnost\u00ed souvisej\u00edc\u00edch s&nbsp;tzv. Pil\u00ed\u0159em II, kter\u00fd zav\u00e1d\u00ed dorovn\u00e1vac\u00ed dan\u011b pro velk\u00e9 nadn\u00e1rodn\u00ed skupiny s&nbsp;c\u00edlem zajistit minim\u00e1ln\u00ed efektivn\u00ed zdan\u011bn\u00ed zisk\u016f ve v\u00fd\u0161i 15 %. A\u010dkoli se p\u016fvodn\u011b po\u010d\u00edtalo s&nbsp;dopadem ji\u017e v&nbsp;roce 2025, prvn\u00ed da\u0148ov\u00e9 povinnosti byly odlo\u017eeny a\u017e na \u010derven 2026. Zas\u00e1hne p\u0159itom \u0159\u00e1dov\u011b 3 a\u017e 4 tis\u00edce \u010desk\u00fdch \u010dlensk\u00fdch entit a jednotky a\u017e ni\u017e\u0161\u00ed des\u00edtky jejich ultim\u00e1tn\u00edch mate\u0159sk\u00fdch spole\u010dnost\u00ed.<\/p>\n\n\n\n<p><strong>P\u0159\u00edsn\u011bj\u0161\u00ed kontroly a n\u00e1vrat represivn\u00edch n\u00e1stroj\u016f<\/strong><\/p>\n\n\n\n<p>Nov\u00e1 vl\u00e1da avizovala i kroky, kter\u00e9 mohou b\u00fdt pro poplatn\u00edky m\u00e9n\u011b p\u0159\u00edzniv\u00e9. Pat\u0159\u00ed mezi n\u011b zintenzivn\u011bn\u00ed kontroln\u00ed \u010dinnosti finan\u010dn\u00ed spr\u00e1vy, d\u016fraz na pot\u00edr\u00e1n\u00ed da\u0148ov\u00fdch optimalizac\u00ed, zaveden\u00ed EET 2.0. \u010di povinn\u00e9 dokumentace k&nbsp;transakc\u00edm mezi spojen\u00fdmi osobami.<\/p>\n\n\n\n<p>Odborn\u00e1 ve\u0159ejnost v t\u00e9to souvislosti upozor\u0148uje na riziko n\u00e1vratu k agresivn\u011bj\u0161\u00edmu p\u0159\u00edstupu finan\u010dn\u00ed spr\u00e1vy, kter\u00fd byl patrn\u00fd po roce 2013. Rok 2026 tak m\u016f\u017ee firm\u00e1m i jednotlivc\u016fm nab\u00eddnout nov\u00e9 p\u0159\u00edle\u017eitosti, ale z\u00e1rove\u0148 p\u0159in\u00e1\u0161\u00ed v\u00fdznamn\u00e1 da\u0148ov\u00e1 a administrativn\u00ed rizika. <em>\u201eUr\u010dit\u011b doporu\u010duji zm\u011bny nepodcenit a v\u010das prov\u00e9st anal\u00fdzu p\u0159ipravenosti na nov\u00e9 povinnosti \u2013 bez ohledu na to, zda jde o mal\u00fd podnik, velkou korporaci \u010di osobu samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou,\u201d<\/em> dod\u00e1v\u00e1 Ji\u0159\u00ed Kappel.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Rok 2026 p\u0159in\u00e1\u0161\u00ed do \u010desk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu n\u011bkolik z\u00e1sadn\u00edch zm\u011bn.<\/p>","protected":false},"author":35,"featured_media":615,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[31],"tags":[],"location":[],"class_list":["post-392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tiskova-zprava"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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