{"id":35925,"date":"2026-03-26T06:56:16","date_gmt":"2026-03-26T06:56:16","guid":{"rendered":"https:\/\/www.europesays.com\/cz\/35925\/"},"modified":"2026-03-26T06:56:16","modified_gmt":"2026-03-26T06:56:16","slug":"dedictvi-nad-5-milionu-pozor-na-pokuty-od-financniho-uradu","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/cz\/35925\/","title":{"rendered":"D\u011bdictv\u00ed nad 5 milion\u016f: Pozor na pokuty od finan\u010dn\u00edho \u00fa\u0159adu"},"content":{"rendered":"

P\u0159\u00edjem z\u00a0d\u011bdictv\u00ed je osvobozen od dan\u011b z\u00a0p\u0159\u00edjmu. P\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek se neplat\u00ed da\u0148 z\u00a0p\u0159\u00edjmu ani z\u00a0dar\u016f<\/a>. Da\u0148ov\u00e9 osvobozen\u00ed v\u00e1s v\u0161ak automaticky nezbavuje v\u0161ech da\u0148ov\u00fdch povinnost\u00ed. Da\u0148ov\u011b osvobozen\u00e9 p\u0159\u00edjmy nad p\u011bt milion\u016f korun je zpravidla nutn\u00e9 finan\u010dn\u00edmu \u00fa\u0159adu ozn\u00e1mit, v\u00a0opa\u010dn\u00e9m p\u0159\u00edpad\u011b hroz\u00ed vysok\u00e9 sankce.<\/p>\n

Zdaniteln\u00fdch p\u0159\u00edjm\u016f, kter\u00e9 se uv\u00e1d\u011bj\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a>, se pochopiteln\u011b \u017e\u00e1dn\u00e1 dal\u0161\u00ed speci\u00e1ln\u00ed oznamovac\u00ed povinnost pro finan\u010dn\u00ed \u00fa\u0159ad net\u00fdk\u00e1, proto\u017ee tyto p\u0159\u00edjmy standardn\u011b podl\u00e9haj\u00ed dani z\u00a0p\u0159\u00edjmu. Oznamovac\u00ed povinnost nad p\u011bt milion\u016f se t\u00fdk\u00e1 da\u0148ov\u011b osvobozen\u00fdch p\u0159\u00edjm\u016f, mezi kter\u00e9 pat\u0159\u00ed nap\u0159\u00edklad i\u00a0dary (p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek) a\u00a0d\u011bdictv\u00ed<\/a>.<\/p>\n

Splnit ozn\u00e1men\u00ed o\u00a0osvobozen\u00fdch p\u0159\u00edjmech je v\u0161ak nutn\u00e9 nap\u0159\u00edklad i\u00a0p\u0159i prodeji cenn\u00fdch pap\u00edr\u016f<\/a>, kdy\u017e je tento p\u0159\u00edjem osvobozen od dan\u011b z\u00a0p\u0159\u00edjmu z\u00a0d\u016fvodu dodr\u017een\u00ed \u010dasov\u00e9ho testu nebo p\u0159i prodeji hodnotn\u00fdch movit\u00fdch v\u011bc\u00ed. Jedn\u00edm z\u00a0praktick\u00fdch d\u016fvod\u016f je i\u00a0ozn\u00e1men\u00ed o\u00a0osvobozen\u00fdch p\u0159\u00edjmech d\u011bdictv\u00ed.<\/p>\n

Obsah:<\/p>\n

Kdy vznik\u00e1 oznamovac\u00ed povinnost u\u00a0p\u0159\u00edjm\u016f nad p\u011bt milion\u016f korun?<\/p>\n

Dle \u00a7\u00a038v) z\u00e1kona o dani z\u00a0p\u0159\u00edjmu \u010d. 586\/1992 plat\u00ed, \u017ee kdo obdr\u017e\u00ed p\u0159\u00edjem, kter\u00fd je od dan\u011b z\u00a0p\u0159\u00edjmu osvobozen a\u00a0kter\u00fd je vy\u0161\u0161\u00ed ne\u017e p\u011bt milion\u016f korun, je povinen finan\u010dn\u00edmu \u00fa\u0159adu tuto skute\u010dnost ozn\u00e1mit. Limit se p\u0159itom posuzuje za jednotliv\u00fd p\u0159\u00edjem.<\/p>\n

Obecn\u011b u\u00a0d\u011bdictv\u00ed plat\u00ed, \u017ee se v\u011bt\u0161inou nab\u00fdv\u00e1 majetek na z\u00e1klad\u011b jednoho soudn\u00edho rozhodnut\u00ed, co\u017e se pro \u00fa\u010dely da\u0148ov\u00e9 oznamovac\u00ed povinnosti vykl\u00e1d\u00e1 jako jeden p\u0159\u00edjem. U\u00a0p\u0159\u00edjm\u016f ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f<\/a> sta\u010d\u00ed, kdy\u017e oznamovac\u00ed povinnost spln\u00ed jeden z\u00a0nich. Oznamovac\u00ed povinnost nad p\u011bt milion\u016f maj\u00ed pochopiteln\u011b i\u00a0zam\u011bstnanci, za kter\u00e9 zpracov\u00e1v\u00e1 da\u0148ov\u00e9 z\u00e1le\u017eitosti jejich zam\u011bstnavatel formou ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/a>.<\/p>\n

\"Darovali<\/a>Darovali jste na charitu? Ne ka\u017ed\u00fd dar sn\u00ed\u017e\u00ed dan\u011b. Zjist\u011bte, na co m\u00e1te n\u00e1rok<\/a>V\u00fdjimky u\u00a0nemovitost\u00ed: Prodej se nehl\u00e1s\u00ed, u\u00a0d\u011bdictv\u00ed bu\u010fte opatrn\u00ed<\/p>\n

Prodej nemovitosti zapsan\u00e9 v\u00a0\u010desk\u00e9m katastru nemovitosti<\/a> se finan\u010dn\u00edmu \u00fa\u0159adu zpravidla nehl\u00e1s\u00ed (v\u00fdjimky plat\u00ed pro slo\u017eit\u011bj\u0161\u00ed obchodn\u00ed transakce, kter\u00e9 se net\u00fdkaj\u00ed b\u011b\u017en\u00fdch prodej\u016f byt\u016f a\u00a0dom\u016f). Dle t\u0159et\u00edho odstavce \u00a7\u00a038v) toti\u017e plat\u00ed, \u017ee da\u0148ov\u00e1 oznamovac\u00ed povinnost pro da\u0148ov\u011b osvobozen\u00e9 p\u0159\u00edjmy nad limit se nevztahuje na p\u0159\u00edjem, o\u00a0n\u011bm\u017e m\u016f\u017ee \u00fadaje finan\u010dn\u00ed \u00fa\u0159ad zjistit z\u00a0rejst\u0159\u00edk\u016f a\u00a0evidenc\u00ed.\u00a0<\/p>\n

Detailn\u011b situaci ohledn\u011b nemovitost\u00ed popisuje pokyn Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed \u010d. GF\u0158-D-56, kde je uvedeno, \u017ee oznamovac\u00ed povinnost se nevztahuje na:<\/p>\n

osvobozen\u00fd p\u0159\u00edjem z\u00a0prodeje rodinn\u00e9ho domu a\u00a0souvisej\u00edc\u00edho pozemku nebojednotky, kter\u00e1 nezahrnuje nebytov\u00fd prostor jin\u00fd ne\u017e gar\u00e1\u017e, sklep nebo komoru a\u00a0souvisej\u00edc\u00edho pozemku zapisovan\u00fdch do katastru nemovitost\u00ed \u010cRp\u0159\u00edjem z\u00a0prodeje nemovit\u00fdch v\u011bc\u00ed zapisovan\u00fdch do katastru nemovitost\u00ed v\u00a0\u010cR<\/p>\n

Vzhledem k\u00a0tomu, \u017ee u\u00a0darov\u00e1n\u00ed nebo d\u011bdictv\u00ed nemovitosti nelze cenu z\u00a0katastru nemovitosti z\u00edskat a\u00a0\u017ee v\u00a0pokynu GF\u0158-D-56 se v\u00fdslovn\u011b hovo\u0159\u00ed o\u00a0prodeji, se p\u0159i darov\u00e1n\u00ed nebo d\u011bdictv\u00ed nemovitosti nad p\u011bt milion\u016f korun obecn\u011b doporu\u010duje splnit oznamovac\u00ed povinnost. Jedn\u00e1 se toti\u017e o\u00a0velmi jednoduchou administrativn\u00ed z\u00e1le\u017eitost a\u00a0p\u0159\u00edpadn\u00e9 pokuty za nespln\u011bn\u00ed oznamovac\u00ed povinnosti jsou velmi vysok\u00e9.<\/p>\n

Jak podat ozn\u00e1men\u00ed o\u00a0osvobozen\u00fdch p\u0159\u00edjmech a\u00a0kde naj\u00edt formul\u00e1\u0159?<\/p>\n

Pro spln\u011bn\u00ed oznamovac\u00ed povinnosti pro da\u0148ov\u011b osvobozen\u00e9 p\u0159\u00edjmy nad limit nen\u00ed stanoven \u017e\u00e1dn\u00fd ofici\u00e1ln\u00ed z\u00e1vazn\u00fd formul\u00e1\u0159. Finan\u010dn\u00ed spr\u00e1va v\u0161ak vyhotovila vzorov\u00e9 ozn\u00e1men\u00ed, kter\u00e9 m\u016f\u017eete pou\u017e\u00edt. Ke sta\u017een\u00ed je zde Ozn\u00e1men\u00ed o\u00a0osvobozen\u00fdch p\u0159\u00edjmech nad p\u011bt milion\u016f<\/a>.<\/p>\n

V p\u0159\u00edpad\u011b individu\u00e1ln\u011b psan\u00e9ho ozn\u00e1men\u00ed je dle z\u00e1kona o\u00a0dani z\u00a0p\u0159\u00edjmu nutn\u00e9, abyste uvedli v\u00fd\u0161i p\u0159\u00edjmu, popis okolnost\u00ed nabyt\u00ed p\u0159\u00edjmu a\u00a0datum, kdy p\u0159\u00edjem vznikl.<\/p>\n

Z\u00e1vazn\u00e9 term\u00edny a\u00a0lh\u016fty: Dokdy mus\u00edte ozn\u00e1men\u00ed odevzdat?<\/p>\n

Ozn\u00e1mit da\u0148ov\u011b osvobozen\u00fd p\u0159\u00edjem nad limit je nutn\u00e9 do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n

P\u0159i \u201eklasick\u00e9m\u201c odevzd\u00e1n\u00ed v\u00a0pap\u00edrov\u00e9 podob\u011b je term\u00ednem 1.\u00a0duben. Da\u0148ov\u00ed poplatn\u00edci, kte\u0159\u00ed pod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky, a\u00a0da\u0148ov\u00ed poplatn\u00edci, kter\u00fdm zpracov\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed da\u0148ov\u00fd poradce, maj\u00ed v\u00edce \u010dasu na odevzd\u00e1n\u00ed sv\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a\u00a0t\u00edm i\u00a0na ozn\u00e1men\u00ed da\u0148ov\u011b osvobozen\u00e9ho p\u0159\u00edjmu nad limit.<\/p>\n

\"Da\u0148ov\u00e9<\/a>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed 2026 p\u0159ehledn\u011b: term\u00edny, online formul\u00e1\u0159, postup, slevy a nej\u010dast\u011bj\u0161\u00ed chyby<\/a>Pokuty od finan\u010dn\u00edho \u00fa\u0159adu: Kolik v\u00e1s bude st\u00e1t neohl\u00e1\u0161en\u00ed p\u0159\u00edjmu?<\/p>\n

Neozn\u00e1men\u00ed rozhodn\u00fdch da\u0148ov\u011b osvobozen\u00fdch p\u0159\u00edjm\u016f nad p\u011bt milion\u016f korun je sankcionov\u00e1no. Pokuty jsou p\u0159itom dle \u00a7\u00a038w) z\u00e1kona o\u00a0dani z\u00a0p\u0159\u00edjmu velmi vysok\u00e9.<\/p>\n

V\u00fdpo\u010det sankce za zatajen\u00ed osvobozen\u00e9ho p\u0159\u00edjmu0,1\u00a0procenta z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud da\u0148ov\u00fd poplatn\u00edk tuto z\u00e1konnou povinnost spln\u00ed, ani\u017e by k\u00a0tomu byl vyzv\u00e1n10\u00a0procent z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, jestli\u017ee da\u0148ov\u00fd poplatn\u00edk tuto povinnost spln\u00ed v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b pot\u00e9, co byl k\u00a0tomu vyzv\u00e1n15\u00a0procent z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, kdy\u017e da\u0148ov\u00fd poplatn\u00edk nespln\u00ed tuto povinnost ani v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011bP\u0159\u00edklad z\u00a0praxe: Pokuta za neohl\u00e1\u0161en\u00fd dar v\u00a0rodin\u011b<\/p>\n

V roce 2025 obdr\u017eel obdarovan\u00fd od sv\u00e9ho otce pen\u011b\u017en\u00ed dar ve v\u00fd\u0161i \u0161est milion\u016f korun. P\u0159esto\u017ee jsou spln\u011bny z\u00e1konn\u00e9 podm\u00ednky pro osvobozen\u00ed od dan\u011b, vznik\u00e1 povinnost tento p\u0159\u00edjem ozn\u00e1mit finan\u010dn\u00edmu \u00fa\u0159adu. Pokud by obdarovan\u00fd tuto oznamovac\u00ed povinnost nesplnil, finan\u010dn\u00ed \u00fa\u0159ad by vym\u011b\u0159il pokutu, kter\u00e1 se m\u016f\u017ee pohybovat od minim\u00e1ln\u011b \u0161esti tis\u00edc a\u017e po 900\u00a0tis\u00edc korun v\u00a0z\u00e1vislosti na tom, jak by obdarovan\u00fd na \u0159e\u0161en\u00ed sv\u00e9ho pochyben\u00ed reagoval.<\/p>\n","protected":false},"excerpt":{"rendered":"P\u0159\u00edjem z\u00a0d\u011bdictv\u00ed je osvobozen od dan\u011b z\u00a0p\u0159\u00edjmu. P\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek se neplat\u00ed da\u0148 z\u00a0p\u0159\u00edjmu ani z\u00a0dar\u016f. Da\u0148ov\u00e9…\n","protected":false},"author":2,"featured_media":35926,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[67,68,42,1668,1520,14969,5809,1957,3664,14970],"class_list":{"0":"post-35925","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-byznys","8":"tag-business","9":"tag-byznys","10":"tag-cesko","11":"tag-dan","12":"tag-dane","13":"tag-dane-2026","14":"tag-dedictvi","15":"tag-financni-sprava","16":"tag-financni-urad","17":"tag-generalni-financni-reditelstvi"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@cz\/116294174843882057","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/35925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/comments?post=35925"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/35925\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media\/35926"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media?parent=35925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/categories?post=35925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/tags?post=35925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}