{"id":4175,"date":"2020-02-27T19:15:33","date_gmt":"2020-02-27T17:15:33","guid":{"rendered":"http:\/\/dobretrejdy.com\/?p=4175"},"modified":"2024-08-18T08:43:35","modified_gmt":"2024-08-18T06:43:35","slug":"dane-a-smrt-zakladni-zivotni-jistoty-c","status":"publish","type":"post","link":"https:\/\/dobretrejdy.com\/?p=4175","title":{"rendered":"Dan\u011b a smrt – z\u00e1kladn\u00ed \u017eivotn\u00ed jistoty"},"content":{"rendered":"

\u00a0\u00a0 V Dubaji nemaj\u00ed finan\u010dn\u00ed \u00fa\u0159ady, neplat\u00ed se tam toti\u017e \u017e\u00e1dn\u00e9 dan\u011b. Pokud tedy kdysi Benjamin Franklin podotkl, \u017ee \u201ena sv\u011bt\u011b jsou pouze dv\u011b jistoty \u2013 dan\u011b a smrt\u201c pak chud\u00e1ci Dubajan\u00e9 p\u0159i\u0161li o jednu z nich a z\u016fstala jim pouze smrt. V \u010cesku finan\u010dn\u00ed \u00fa\u0159ady m\u00e1me, a proto m\u00e1me paletu \u017eivotn\u00edch jistot roz\u0161\u00ed\u0159enou pr\u00e1v\u011b o placen\u00ed dan\u00ed a se s nimi spojen\u00fdmi nejr\u016fzn\u011bj\u0161\u00edmi kratochv\u00edlemi, jako je studium da\u0148ov\u00fdch z\u00e1kon\u016f, vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a formul\u00e1\u0159\u016f a n\u00e1v\u0161t\u011bvy p\u0159ev\u00e1\u017en\u011b nev\u00e1bn\u00fdch pobo\u010dek da\u0148ov\u00e9 spr\u00e1vy. Dan\u011b jsou sou\u010d\u00e1st\u00ed na\u0161eho zp\u016fsobu \u017eivota a pokud tedy od spole\u010dnosti okolo m\u011b n\u011bco po\u017eaduji, tak mus\u00edm respektovat, \u017ee spln\u011bn\u00ed m\u00e9ho po\u017eadavku mus\u00ed n\u011bkdo (nebo n\u011bco) zaplatit. Od toho jsme tady my, da\u0148ov\u00ed poplatn\u00edci, abychom sv\u00fdmi dan\u011bmi pomohli vy\u0159e\u0161it tento celkem trivi\u00e1ln\u00ed po\u017eadavek. Je jednoduch\u00e9 to takto napsat, ale hor\u0161\u00ed je to v praxi prov\u00e9st. Nejsem \u017e\u00e1dn\u00fd pedant, mazan\u00fd da\u0148ov\u00fd poradce nebo slov\u00ed\u010dk\u00e1\u0159, ale o\u010dek\u00e1val bych, \u017ee spr\u00e1vn\u011b interpretovat da\u0148ov\u00e9 z\u00e1kony by m\u011bl m\u00edt mo\u017enost ka\u017ed\u00fd, kdo je jejich pl\u00e1tcem, m\u011bly by tedy b\u00fdt alespo\u0148 tak jednodu\u0161e formulovan\u00e9, aby jim norm\u00e1ln\u011b uva\u017euj\u00edc\u00ed ob\u010dan porozum\u011bl, stejnou jednoduchost bych pak o\u010dek\u00e1val od da\u0148ov\u00fdch formul\u00e1\u0159\u016f. \u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0 Tak jako ka\u017ed\u00e1 spr\u00e1vn\u00e1 zpravodajsk\u00e1 televizn\u00ed stanice za\u0159azuje na listopad report\u00e1\u017ee z pneuservis\u016f a prodejen zimn\u00edch pneumatik, rozhodl jsem ve sv\u011btle t\u00e9to \u201esezonality\u201c opustit obchodn\u00ed t\u00e9mata a v\u011bnovat se t\u00e9to nezbytn\u00e9 \u010dinnosti – vypo\u0159\u00e1dat se s dan\u011bmi. Je konec \u00fanora, tedy obdob\u00ed, kdy by m\u011bl ka\u017ed\u00fd obchodn\u00edk za\u010d\u00edt p\u0159em\u00fd\u0161let o pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ze sv\u00e9 tradersk\u00e9 \u010dinnosti. Nen\u00ed to ale jen obdob\u00edm, kter\u00e9 m\u011b motivovalo k naps\u00e1n\u00ed \u010dl\u00e1nku s touto t\u00e9matikou, ale tak\u00e9 v\u00fdrazn\u00e1 a konkr\u00e9tn\u00ed osobn\u00ed zku\u0161enost, kterou jsem p\u0159ed n\u011bjakou dobou podstoupil na finan\u010dn\u00edm \u00fa\u0159ad\u011b, kde jsem po s\u00e9rii telefon\u00e1t\u016f nakonec osobn\u011b podstoupil \u201ebraistormingov\u00e9 cvi\u010den\u00ed\u201c s da\u0148ov\u00fdmi \u00fa\u0159edn\u00edky nad sv\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm. Mus\u00edm f\u00e9rov\u011b p\u0159iznat, \u017ee to bylo velice korektn\u00ed jedn\u00e1n\u00ed, kter\u00e9 p\u0159ineslo mnoho nejr\u016fzn\u011bj\u0161\u00edch pohled\u016f na tento da\u0148ov\u00fd probl\u00e9m, ka\u017ed\u00e1 strana m\u011bla sv\u00e9 argumenty a ka\u017ed\u00e1 nab\u00edzela jin\u00fd pohled na dan\u00fd da\u0148ov\u00fd probl\u00e9m. Tyto my\u0161lenky, \u00favahy a argumenty m\u011b pak inspirovaly k naps\u00e1n\u00ed tohoto \u010dl\u00e1nku.<\/span><\/p>\n

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\u00a0\u00a0 Jsem klientem brokersk\u00e9ho domu Interactive Brokers a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1m jako fyzick\u00e1 osoba a z t\u011bchto skute\u010dnost\u00ed budu vych\u00e1zet, budu se tak pohybovat na p\u016fdoryse z\u00e1kona \u010d. 582\/1992 Sb., z\u00e1kon o dan\u00edch z p\u0159\u00edjmu<\/strong>, zejm\u00e9na jeho \u010d\u00e1st\u00ed Da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob<\/strong> a Spole\u010dn\u00fdch a zvl\u00e1\u0161tn\u00edch ustanoven\u00ed<\/strong>. Zd\u016frazn\u011bn\u00ed, \u017ee jsem klientem Interactive Brokers uv\u00e1d\u00edm proto, \u017ee budu poukazovat na dokumenty, kter\u00fdmi m\u011b tento m\u016fj broker vybavuje pro pot\u0159eby pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a tak\u00e9 proto, \u017ee obchodn\u00edci u jin\u00fdch broker\u016f mohou m\u00edt tuto dokumentaci v\u00fdrazn\u011b jinou.<\/span><\/p>\n

\u00a0\u00a0 Prvn\u00edm z\u00e1kladn\u00edm zamy\u0161len\u00edm p\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed z\u00a0d\u016fvodu m\u00e9 \u010dinnosti obchodn\u00edka s\u00a0cenn\u00fdmi pap\u00edry je skute\u010dnost, zachycen\u00e1 v \u00a7 4, z\u00e1kona \u010d. 582\/1992 Sb., z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjmu, kde je uvedeno, kter\u00e9 p\u0159\u00edjmy jsou od dan\u011b osvobozeny:<\/span><\/p>\n

\u00a0\u00a0 \u201ep\u0159\u00edjmy z \u00faplatn\u00e9ho p\u0159evodu cenn\u00fdch pap\u00edr\u016f a p\u0159\u00edjmy z pod\u00edl\u016f p\u0159ipadaj\u00edc\u00edch na pod\u00edlov\u00e9 listy p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu, pokud jejich \u00fahrn u poplatn\u00edka nep\u0159es\u00e1hne ve zda\u0148ovac\u00edm obdob\u00ed \u010d\u00e1stku 100\u00a0000,- K\u010d\u201c<\/em><\/span><\/p>\n

\u00a0\u00a0 Zcela jednoduch\u00fd a z\u0159eteln\u00fd pokyn, kter\u00fd mi sd\u011bluje, \u017ee pokud jsem v\u00a0dan\u00e9m roce, za kter\u00fd pod\u00e1v\u00e1m p\u0159izn\u00e1n\u00ed, nep\u0159evedl (prodal) cenn\u00e9 pap\u00edry v\u00a0celkov\u00e9m sou\u010dtu vy\u0161\u0161\u00edm<\/strong> ne\u017e 100\u00a0000,- K\u010d<\/strong>, nemus\u00edm da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v\u016fbec pod\u00e1vat. Toto ale nen\u00ed v\u00a0\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b m\u016fj p\u0159\u00edpad, proto\u017ee toto \u010d\u00edslo v\u017edy p\u0159ekon\u00e1v\u00e1m, tak\u017ee se m\u011b tvorba da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed t\u00fdk\u00e1. Co tedy mus\u00edm ud\u011blat?<\/span><\/p>\n

\u00a0\u00a0 Cht\u011bl bych to ud\u011blat tak, abych si nemusel platit da\u0148ov\u00e9ho poradce nebo konzultovat probl\u00e9m se svou \u00fa\u010detn\u00ed. Ob\u011b mo\u017enosti by s notnou d\u00e1vkou pravd\u011bpodobnosti vedly k dezinterpretaci da\u0148ov\u00fdch z\u00e1kon\u016f a k jej\u00edm myln\u00fdm v\u00fdklad\u016fm, co\u017e by patrn\u011b p\u0159ivodilo chybnou aplikaci dosa\u017een\u00fdch obchodn\u00edch v\u00fdsledk\u016f do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Jak tedy za\u010d\u00edt? V z\u00e1sad\u011b pot\u0159ebuji t\u0159i praktick\u00e9 v\u011bci<\/strong>, pokud jsem se rozhodl, \u017ee si da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s\u00e1m vypln\u00edm. V\u00a0prvn\u00ed \u0159ad\u011b<\/strong> mus\u00edm zjistit hodnotu jednotn\u00e9ho sm\u011bnn\u00e9ho kurzu m\u011bny<\/strong>, ve kter\u00e9 je veden m\u016fj brokersk\u00fd \u00fa\u010det k posledn\u00edmu dni da\u0148ov\u00e9ho roku. Tento kurz pak slou\u017e\u00ed k p\u0159epo\u010d\u00edt\u00e1v\u00e1n\u00ed hodnoty m\u00fdch v\u00fdsledk\u016f do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, jeho v\u00fd\u0161i stanovuje Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed a pro rok 2019 je mo\u017en\u00e9 hodnoty t\u011bchto kurz\u016f zjistit zde.<\/a><\/strong><\/span><\/span> Druhou nezbytnou v\u011bc\u00ed<\/strong> je pak po\u0159\u00edzen\u00ed dokumentace m\u00e9ho brokera \u2013 Interactive Brokers, ze kter\u00e9 budu vych\u00e1zet p\u0159i sestavov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Nen\u00ed to nic obt\u00ed\u017en\u00e9ho, proto\u017ee se bude jednat v\u00a0podstat\u011b o jedin\u00fd z\u00e1sadn\u00ed dokument, kter\u00fd si mohu st\u00e1hnout v\u00a0Account Management.<\/span><\/p>\n

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\u00a0 \u00a0Po zalogov\u00e1n\u00ed do t\u00e9to \u010d\u00e1sti m\u00e9ho \u00fa\u010dtu vyberu polo\u017eku \u201eReports\u201c<\/span><\/p>\n

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\u00a0 \u00a0Z nab\u00eddky vyberu mo\u017enost \u201eActivity\u201c \u00a0<\/span><\/p>\n

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\u00a0\u00a0 Z\u00a0nab\u00eddky mo\u017enost\u00ed budu po\u017eadovat \u201eAnnual\u201c<\/strong> – ro\u010dn\u00ed p\u0159ehled m\u00e9ho \u00fa\u010dtu (1)<\/strong><\/span>, vybran\u00fdm rokem bude kalend\u00e1\u0159n\u00ed rok 2019 (2)<\/span><\/strong> a form\u00e1t v\u00fdstupu zvol\u00edm nap\u0159\u00edklad PDF (3)<\/strong><\/span>, celou akci potvrd\u00edm \u201eRun\u201c (4)<\/span><\/strong>.<\/span><\/p>\n

\u00a0\u00a0 Z\u00a0takto vygenerovan\u00e9 zpr\u00e1vy o m\u00e9 aktivit\u011b za rok 2019 pak mohu vyb\u00edrat po\u017eadovan\u00e9 \u00fadaje. J\u00e1 jsem m\u011bl ke konci roku 2019 veden sv\u016fj \u00fa\u010det v\u00a0americk\u00fdch dolarech (USD)<\/strong> a mohu tuto skute\u010dnost vypozorovat z\u00a0tohoto reportu v\u00a0jeho prvn\u00ed \u010d\u00e1sti hodnotou Base Currency.<\/strong><\/span><\/p>\n

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\u00a0 \u00a0V pokynu GF\u0158 v\u00fd\u0161e tedy vyberu a budu pou\u017e\u00edvat jednotn\u00fd sm\u011bnn\u00fd kurz pro p\u0159epo\u010det dolarov\u00fdch hodnot na tomto Activity Reportu na \u010desk\u00e9 koruny pro pot\u0159eby m\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, jeho hodnota je uvedena \u010d\u00e1stkou 22.93 K\u010d<\/strong> za jeden USD.<\/span><\/p>\n

\u00a0\u00a0T\u0159et\u00ed podstatnou v\u011bc\u00ed<\/strong> je z\u00edskat formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, do kter\u00e9ho budu pot\u0159ebn\u00e9 \u00fadaje zapisovat, abych jej pak mohl vytisknout nebo naform\u00e1tovat pro p\u0159ed\u00e1n\u00ed na finan\u010dn\u00ed \u00fa\u0159ad. Z\u00e1sadn\u011b pou\u017e\u00edv\u00e1m interaktivn\u00ed vypl\u0148ovac\u00ed formul\u00e1\u0159 na Da\u0148ov\u00e9m port\u00e1le elektronick\u00fdch slu\u017eeb Finan\u010dn\u00ed spr\u00e1vy \u010cesk\u00e9 republiky v tomto um\u00edst\u011bn\u00ed.<\/a><\/strong><\/span><\/span><\/p>\n

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\u00a0\u00a0 V rozhran\u00ed s\u00a0nab\u00edzen\u00fdmi interaktivn\u00edmi formul\u00e1\u0159i vyberu formul\u00e1\u0159 pro Da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob \u2013 od roku 2013 v\u010detn\u011b<\/strong>. T\u00edmto m\u00e1m z\u00e1kladn\u00ed p\u0159\u00edpravu pro zpracov\u00e1n\u00ed da\u0148ov\u00e9ho hotovou. Inicializac\u00ed str\u00e1nky formul\u00e1\u0159e do m\u00e9ho po\u010d\u00edta\u010de mohu vid\u011bt takto jeho \u00favodn\u00ed str\u00e1nku.<\/span><\/p>\n

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\u00a0 \u00a0V interaktivn\u00edm formul\u00e1\u0159i se pohybuji pomoc\u00ed menu \u201eP\u0159edchoz\u00ed\/Dal\u0161\u00ed str\u00e1nka\u201c (1)<\/span><\/strong>.<\/span> To, jestli jsou \u00fadaje spr\u00e1vn\u00e9 co do \u00faplnosti a form\u00e1tu mohu kontrolovat v menu stisknut\u00edm \u201eProtokol chyb\u201c (2)<\/span><\/strong> a cel\u00fd formul\u00e1\u0159 mohu kdykoliv ukl\u00e1dat do sv\u00e9ho po\u010d\u00edta\u010de pomoc\u00ed nab\u00eddky \u201eUlo\u017een\u00ed prac. souboru\u201c (3)<\/span><\/strong>, mohu se tak k zpracov\u00e1van\u00e9mu formul\u00e1\u0159i vracet pomoc\u00ed volby \u201eNa\u010dten\u00ed souboru\u201c (4)<\/span><\/strong> a\u017e jej vylad\u00edm do kone\u010dn\u00e9 podoby.<\/span><\/p>\n

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Zdan\u011bn\u00ed p\u0159\u00edjm\u016f z obchodov\u00e1n\u00ed\u00a0 \u00a0<\/strong><\/span><\/h1>\n

\u00a0 \u00a0P\u0159edpokl\u00e1d\u00e1m ur\u010ditou samostatnost \u010dten\u00e1\u0159\u016f, tak\u017ee nen\u00ed zapot\u0159eb\u00ed vysv\u011btlovat vypln\u011bn\u00ed prvn\u00edch str\u00e1nek formul\u00e1\u0159e s identifikac\u00ed osoby pod\u00e1vaj\u00edc\u00ed p\u0159izn\u00e1n\u00ed a p\u0159\u00edslu\u0161nosti k finan\u010dn\u00edmu \u00fa\u0159adu. Posunut\u00edm ve vypl\u0148ovac\u00edm formul\u00e1\u0159i da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se tak zastavuji a\u017e na str\u00e1nce 2. Odd\u00edlu<\/strong>. Pro\u010d pr\u00e1v\u011b tady vypl\u00fdv\u00e1 z toho, co vlastn\u011b budu v r\u00e1mci m\u00fdch tradingov\u00fdch aktivit danit, a proto\u017ee je tato m\u00e1 \u010dinnost zalo\u017eena na n\u00e1kupu, prodeji a dr\u017een\u00ed r\u016fzn\u00fdch investi\u010dn\u00edch n\u00e1stroj\u016f budou to tak p\u0159\u00edjmy popsan\u00e9 v z\u00e1kon\u011b \u010d. 582\/1992 Sb., z\u00e1kon o dan\u00edch z p\u0159\u00edjmu, ve dvou paragrafech. Ne\u017e ozna\u010d\u00edm tyto \u010d\u00e1sti z\u00e1kona, mus\u00edm pouk\u00e1zat na \u00favodn\u00ed ustanoven\u00ed z\u00e1kona, tak jak do n\u011bj z\u00e1konod\u00e1rci vt\u011blili jeho z\u00e1kladn\u00ed posl\u00e1n\u00ed.<\/span><\/p>\n

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\u00a0\u00a0 P\u016fvodn\u011b jsem nem\u011bl v\u00a0\u00famyslu tuto da\u0148ovou problematiku n\u011bjak v\u00fdrazn\u011b komplikovat, ale jedn\u00e1n\u00ed s\u00a0\u00fa\u0159edn\u00edky m\u011b utvrdilo, \u017ee je takov\u00e9 prozkoum\u00e1n\u00ed zn\u011bn\u00ed z\u00e1kona nutno v\u011bnovat pat\u0159i\u010dnou pozornost. Z\u00a0obr\u00e1zku v\u00fd\u0161e tedy vypl\u00fdv\u00e1, \u017ee p\u0159edm\u011btem dan\u011b<\/strong> jsou p\u0159\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku<\/strong> (\u00a78) a ostatn\u00ed p\u0159\u00edjmy<\/strong> (\u00a710). Tedy p\u0159\u00edjmy, nic jin\u00e9ho!!!<\/strong> Toto ustanoven\u00ed toti\u017e hr\u00e1lo v m\u00e9m p\u0159\u00edb\u011bhu z\u00e1sadn\u00ed roli. Vr\u00e1t\u00edm se pozd\u011bji k p\u0159\u00edjm\u016fm z kapit\u00e1lov\u00e9ho majetku (\u00a78), kter\u00e9 se t\u00fdk\u00e1 Dividend a \u00farok\u016f z dluhopis\u016f a p\u0159esunu se k ostatn\u00edm p\u0159\u00edjm\u016fm podle \u00a710, proto\u017ee tyto se zapisuj\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na m\u00edst\u011b, kde jsem se v jeho listov\u00e1n\u00ed zastavil. Tato zast\u00e1vka v da\u0148ov\u00e9m formul\u00e1\u0159i vypad\u00e1 jako na n\u00ed\u017ee uveden\u00e9m obr\u00e1zku.<\/span><\/p>\n

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\u00a0\u00a0 Co bych m\u011bl tedy na tomto m\u00edst\u011b ud\u011blat? Mus\u00edm vyplnit hodnotu v \u0159\u00e1dku 40<\/strong>, co\u017e se mi poda\u0159\u00ed vypln\u011bn\u00edm \u201eP\u0159\u00edlohy 2\u201c<\/strong> (\u010derven\u00e1 \u0161ipka). Pokud kliknu na tla\u010d\u00edtko \u201eP\u0159\u00edloha 2\u201c, dojde k inicializaci formul\u00e1\u0159e t\u00e9to p\u0159\u00edlohy, do kter\u00e9 bych m\u011bl zan\u00e9st m\u00e9 \u00fadaje\u2026.a tady za\u010d\u00edn\u00e1 m\u00e1 \u201eda\u0148ov\u00e1 story\u201c. Z ustanoven\u00ed z\u00e1kona ji\u017e v\u00edm (obr\u00e1zek v\u00fd\u0161e), \u017ee p\u0159edm\u011btem dan\u011b jsou p\u0159\u00edjmy a podle \u00a710, pro kter\u00fd jsem si rozkliknul P\u0159\u00edlohu 2 da\u0148ov\u00e9ho formul\u00e1\u0159e, zji\u0161\u0165uji, co zda\u0148uji podle obr\u00e1zku z vybran\u00e9ho zn\u011bn\u00ed z\u00e1kona.\u00a0 \u00a0\u00a0<\/span><\/p>\n

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\u00a0\u00a0 Z aktu\u00e1ln\u00edho zn\u011bn\u00ed vypl\u00fdv\u00e1, \u017ee podle \u00a710 zda\u0148uji p\u0159\u00edjmy<\/strong> z\u00a0\u00faplatn\u00e9ho<\/strong> p\u0159evodu cenn\u00e9ho pap\u00edru<\/strong>. Pokud se ale pod\u00edv\u00e1m do rozkliknut\u00e9 P\u0159\u00edlohy 2 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tak mohu vyb\u00edrat pouze z p\u0159eddefinovan\u00fdch typ\u016f p\u0159\u00edjm\u016f, kter\u00e9 autor do formul\u00e1\u0159e nastavil (\u010derven\u00e1 \u0161ipka). M\u00e1m za to, \u017ee pro m\u011b plat\u00ed v\u00fdb\u011br \u201eD \u2013 prodej cenn\u00fdch pap\u00edr\u016f\u201c<\/strong> a na tomto jsem se velmi v\u00fdrazn\u011b p\u0159i komunikaci s pracovn\u00edky \u00fa\u0159adu neshodl a p\u0159edstavy o vypln\u011bn\u00ed spr\u00e1vn\u00fdmi \u00fadaji se odli\u0161ovaly na obou stran\u00e1ch jednac\u00edho stolu. P\u0159esto\u017ee jsme se nakonec velmi konstruktivn\u011b dohodli na podob\u011b vypln\u011bn\u00ed t\u011bchto \u0159\u00e1dk\u016f a zjistili, \u017ee oba zp\u016fsoby pohledu nakonec vedou k identick\u00e9mu da\u0148ov\u00e9mu v\u00fdsledku, jsou sm\u011bry uva\u017eov\u00e1n\u00ed hodn\u00e9 alespo\u0148 zevrubn\u00e9ho popisu a n\u00e1znaku.<\/span><\/p>\n

\u00a0\u00a0 M\u00edrn\u011b odbo\u010d\u00edm a pop\u00ed\u0161u, co vlastn\u011b jedn\u00e1n\u00ed p\u0159edch\u00e1zelo. Interactive Brokers (m\u016fj broker) sd\u011blil \u010desk\u00fdm finan\u010dn\u00edm org\u00e1n\u016fm sestavu sv\u00fdch klient\u016f a p\u0159edal \u010d\u00e1st jejich obchodn\u00edch \u00fadaj\u016f. Nev\u00edm, jak toto sd\u011blen\u00ed vypadalo, ale vypl\u00fdvalo z\u00a0n\u011bj, \u017ee jsem za ur\u010dit\u00e9 zda\u0148ovac\u00ed obdob\u00ed v\u00a0minulosti prodal<\/strong> cenn\u00e9 pap\u00edry za XY britsk\u00fdch liber a v\u00a0t\u00e9m\u017ee roce p\u0159ijal <\/strong>Dividendy v\u00a0hodnot\u011b XY britsk\u00fdch liber. To by bylo v\u00a0po\u0159\u00e1dku a nijak by m\u011b neznepokojovalo, proto\u017ee jsem ve sv\u00e9m p\u0159izn\u00e1n\u00ed m\u011bl p\u0159\u00edjem z\u00a0obchodov\u00e1n\u00ed vypln\u011bn, finan\u010dn\u00ed \u00fa\u0159ad ale tvrdil, \u017ee jsem v\u0161echny p\u0159\u00edjmy nep\u0159iznal, proto\u017ee byly velmi podstatn\u011b ni\u017e\u0161\u00ed ne\u017e \u010d\u00e1stka, kterou jim ozn\u00e1mil m\u016fj broker. Jak je to mo\u017en\u00e9?<\/span><\/p>\n

\u00a0\u00a0 Pokud se pod\u00edv\u00e1m do sv\u00e9ho ro\u010dn\u00edho Activity Statement za dan\u00fd rok, mohu se p\u0159esunout do \u010d\u00e1sti Cash Report<\/strong>, kde je souhrnem m\u00fdch pen\u011b\u017en\u00edch ro\u010dn\u00edch aktivit. Na obr\u00e1zku n\u00ed\u017ee jsem jej vybavil fiktivn\u00edmi \u00fadaji, a mohl by tak nap\u0159\u00edklad vypadat n\u00e1sledovn\u011b.<\/span><\/p>\n

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\u00a0\u00a0 Z tohoto Cash Reportu pak p\u0159esn\u011b sed\u00ed \u010d\u00edsla ozn\u00e1men\u00e1 m\u00fdm brokerem finan\u010dn\u00ed spr\u00e1v\u011b v \u0159\u00e1dku Net Trades (Sales) (1)<\/span><\/strong> a Dividends (2)<\/span><\/strong>, pokud jsem si p\u0159evedl m\u00e9 \u00fadaje z Cash Reportu na \u010desk\u00e9 koruny podle jednotn\u00e9ho kurzu dolaru, tak bych m\u011bl zdanit prodej cenn\u00fdch pap\u00edr\u016f za 425.000,14 USD (zhruba 10 milion\u016f korun) a prok\u00e1zat zaplacenou da\u0148 z p\u0159ijat\u00fdch Dividend v hodnot\u011b 5.021,36 USD (asi 100.000 K\u010d).<\/span> Se sd\u011blen\u00fdch \u010d\u00edsel m\u00fdm brokerem finan\u010dn\u00ed spr\u00e1v\u011b pak vypl\u00fdvalo, a da\u0148ov\u00e1 \u00fa\u0159ednice na tom trvala, \u017ee p\u0159i vypln\u011bn\u00ed P\u0159\u00edlohy 2 mus\u00edm m\u00edt \u010d\u00e1stku za prodej cenn\u00fdch pap\u00edr\u016f (\u010desk\u00fdch zhruba 10 000 000 K\u010d) uvedenu v kolonce \u201eP\u0159\u00edjmy\u201c (1)<\/span><\/strong>. Z\u00e1kladn\u00ed rozpor byl tedy v tom, \u017ee finan\u010dn\u00ed \u00fa\u0159ad po\u017eaduje, abych zdanil ve\u0161ker\u00e9 prodeje cenn\u00fdch pap\u00edr\u016f za dan\u00fd rok a tato suma pak mus\u00ed b\u00fdt uvedena v poli P\u0159\u00edjmy. M\u011blo by to vypadat s vypln\u011bn\u00fdmi p\u0159\u00edjmy zhruba asi takto…\u00a0<\/span><\/p>\n

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\u00a0\u00a0 Proti t\u011bmto p\u0159\u00edjm\u016fm si pak mohu zadat v\u00fddaje, kter\u00e9 jsem s\u00a0t\u011bmito prodeji m\u011bl. Vypad\u00e1 to velmi logicky a takov\u00e9mu postupu se nediv\u00edm, nemohu v\u0161ak s\u00a0takov\u00fdm postupem zcela souhlasit, proto\u017ee podle m\u011b odporuje p\u0159esn\u00e9mu zn\u011bn\u00ed z\u00e1kona. M\u00e1m k\u00a0tomu n\u011bkolik d\u016fvod\u016f.<\/span><\/p>\n

\u00a0 \u00a01\/<\/strong> Podle z\u00e1kona \u010d. 582\/1992 Sb., z\u00e1kon o dan\u00edch z p\u0159\u00edjmu, dan\u00edm jako fyzick\u00e1 osoba p\u0159\u00edjmy<\/strong> z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00e9ho pap\u00edru <\/strong>a nikoliv \u00faplatn\u00fd p\u0159evod (prodej). <\/strong>Znamen\u00e1 to, \u017ee p\u0159edm\u011btem zdan\u011bn\u00ed budou pouze vytvo\u0159en\u00e9 p\u0159\u00edjmy a nikoliv v\u0161echny prodeje ve sv\u00e9m sou\u010dtu za dan\u00fd rok. Je to slov\u00ed\u010dka\u0159en\u00ed, ale j\u00e1 to vid\u00edm tak.<\/span><\/p>\n

\u00a0\u00a0 2\/<\/strong> Zdanit prodeje v\u00a0dan\u00e9m roce znamen\u00e1, \u017ee bych do p\u0159\u00edjm\u016f m\u011bl zahrnout v\u0161echny proveden\u00e9 Short obchody<\/strong>, kter\u00e9 jsem v dan\u00e9m roce neuzav\u0159el, proto\u017ee tvo\u0159\u00ed sou\u010d\u00e1st polo\u017eky Net Trades (Sales) v Cash Reportu, a to je ji\u017e podle m\u011b da\u0148ov\u00fd nesmysl. V klasick\u00e9m uva\u017eov\u00e1n\u00ed b\u011b\u017en\u00e9ho investora za\u010d\u00edn\u00e1 obchod n\u00e1kupem cenn\u00e9ho pap\u00edru a kon\u010d\u00ed jeho prodejem, ale ti, kte\u0159\u00ed spekuluj\u00ed nakr\u00e1tko (nebo vypisovatel\u00e9 opc\u00ed) za\u010d\u00ednaj\u00ed prodejem a kon\u010d\u00ed n\u00e1kupem. Pokud bych ud\u011blal jenom jeden obchod za rok (pro ilustraci) a vypsal Short Call opce za 50.000 USD a tyto opce bych nelikvidoval ke 31.12. dan\u00e9ho da\u0148ov\u00e9ho roku, tak bych musel zdanit tento prodej v da\u0148ov\u00e9m obdob\u00ed, ve kter\u00e9m bych prodej uskute\u010dnil (da\u0148 ze zhruba jednoho milionu korun je pro fyzickou osobu 150.000,- K\u010d !!!). V p\u0159\u00edpad\u011b, \u017ee bych na obchodu prod\u011blal a musel v p\u0159\u00ed\u0161t\u00edm roce nakoupit opce zp\u011bt za 60.000 USD, tak bych m\u011bl v tomto n\u00e1sleduj\u00edc\u00edm roce ztr\u00e1tu -10.000 USD, ale tuto si nemohu<\/strong> nijak v tomto n\u00e1sleduj\u00edc\u00edm roce uplatnit<\/strong>, proto\u017ee o ztr\u00e1tu vytvo\u0159enou na cenn\u00fdch pap\u00edrech se nesni\u017euje m\u016fj da\u0148ov\u00fd z\u00e1klad, dan\u00ed se jenom profity, kter\u00e9 jsem vytvo\u0159il. Nav\u00edc tato ztr\u00e1tov\u00e1 likvidace Short Call opce by byla n\u00e1kupem a tento by nikoho z da\u0148ov\u00e9ho hlediska nezaj\u00edmal, zaplacen\u00e1 da\u0148 za v\u00fdpis op\u010dn\u00edch kontrakt\u016f v obdob\u00ed, kdy jsem tak u\u010dinil by tak byla zcela nelogickou a hlavn\u011b nevratnou transakc\u00ed.<\/span><\/p>\n

\u00a0\u00a0 3\/<\/strong> Zda\u0148uj\u00ed se zvl\u00e1\u0161\u0165 p\u0159\u00edjmy<\/strong> z\u00a0obchod\u016f s\u00a0akciemi<\/strong> a zvl\u00e1\u0161\u0165 p\u0159\u00edjmy z\u00a0obchod\u016f s\u00a0deriv\u00e1ty<\/strong>, ztr\u00e1tu u jedn\u00e9 kategorie cenn\u00fdch pap\u00edr\u016f nem\u016f\u017eu zapo\u010d\u00edt\u00e1vat<\/strong> na zisk druh\u00e9 kategorie. Profit na akci\u00edch nem\u016f\u017eu pon\u00ed\u017eit ztr\u00e1tou z obchod\u016f s futures a opc\u00ed a naopak.<\/span><\/p>\n

\u00a0\u00a0 4\/<\/strong> Existuje da\u0148ov\u00e9 osvobozen\u00ed<\/strong> dr\u017een\u00ed akci\u00ed (\u201eda\u0148ov\u00fd test\u201c), kdy je od zdan\u011bn\u00ed osvobozeno dr\u017een\u00ed akcie ve lh\u016ft\u011b del\u0161\u00ed ne\u017e t\u0159i roky. Takov\u00e9 akcie bych asi nem\u011bl v\u016fbec do p\u0159izn\u00e1n\u00ed zahrnout, ale jejich prodej v\u00a0da\u0148ov\u00e9m roce by se objevil op\u011bt v\u00a0\u010d\u00edsle Net Trades (Sales), kter\u00e9 poskytuje broker do \u010cR.<\/span><\/p>\n

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\u00a0 \u00a0Jak tedy da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vyplnit, aby bylo v po\u0159\u00e1dku a zejm\u00e9na obst\u00e1lo p\u0159ed da\u0148ovou kontrolou? Tak, aby spl\u0148ovalo po\u017eadavky, kter\u00e9 mi ukl\u00e1d\u00e1 aktu\u00e1ln\u00ed z\u00e1konn\u00e1 \u00faprava, tak abych si jej byl schopen vyplnit s\u00e1m a tak, abych k n\u011bmu mohl pou\u017e\u00edt dostupnou dokumentaci, kterou mi m\u016fj broker poskytuje. Nen\u00ed to nic slo\u017eit\u00e9ho. Na obr\u00e1zku n\u00ed\u017ee je pohled na Annual Statement a jeho jednotliv\u00e9 sekce, kter\u00e9 budu pro p\u0159izn\u00e1n\u00ed pot\u0159ebovat, ostatn\u011b nic jin\u00e9ho mi ani m\u016fj broker nenab\u00edz\u00ed a je to vlastn\u011b jedin\u00e1 evidence sumarizuj\u00edc\u00ed m\u00e9 ro\u010dn\u00ed obchodn\u00ed aktivity.<\/span><\/p>\n

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\u00a0\u00a0 Vyzna\u010den\u00e9 oblasti ur\u010den\u00e9 k\u00a0rozkliknut\u00ed budou ty, kter\u00e9 m\u011b budou zaj\u00edmat. Prvn\u00ed oblast, kterou si mohu zobrazit je Realized & Unrealized Performance Summary<\/strong>. Jej\u00ed podoba je jako na obr\u00e1zku n\u00ed\u017ee.<\/span><\/p>\n

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\u00a0\u00a0 Tato sekce zobrazuj\u00edc\u00ed m\u00e9 ro\u010dn\u00ed aktivity \u0159e\u0161\u00ed hned dva da\u0148ov\u00e9 probl\u00e9my najednou. Jsou zde toti\u017e zachyceny ve sv\u00e9 sumarizaci obchody na jednotliv\u00fdch titulech zobrazen\u00fdch podle jejich za\u0159azen\u00ed do jednotliv\u00fdch t\u0159\u00edd<\/strong>, jejich\u017e v\u00fdkonnost nemohu podle \u010desk\u00fdch da\u0148ov\u00fdch z\u00e1kon\u016f zapo\u010d\u00edt\u00e1vat. Cel\u00fd odd\u00edl tak za\u010d\u00edn\u00e1 na jednotliv\u00fdch \u0159\u00e1dc\u00edch rekapitulac\u00ed m\u00fdch akciov\u00fdch obchod\u016f<\/strong> (Stocks) podle jednotliv\u00fdch ticker\u016f (1).<\/strong><\/span> Nejsou zde jednotliv\u00e9 obchody, kter\u00e9 jsem na akci\u00edch ud\u011blal za rok, ale jejich shrnut\u00ed (jednotliv\u00e9 obchody jsou v rozklik\u00e1vac\u00ed sekci \u201eTrades\u201c). To ale nen\u00ed v\u0161e, cel\u00e1 sekce je rozd\u011blena na \u201eRealized\u201c (2)<\/span><\/strong> a \u201eUnrealized\u201c (3)<\/span><\/strong> a znamen\u00e1 to, \u017ee jsou odd\u011bleny obchody, kter\u00e9 jsem v dan\u00e9m roce uzav\u0159el (a budu danit) a obchody, kter\u00e9 jejich\u017e pozice z\u016fstaly otev\u0159eny k 31.12.2019 a jejich p\u0159\u00edpadn\u00e9 uzav\u0159en\u00ed a zdan\u011bn\u00ed se bude t\u00fdkat n\u00e1sleduj\u00edc\u00edch obdob\u00ed, kter\u00e9 m\u011b nyn\u00ed nezaj\u00edmaj\u00ed. Zelen\u00fdmi obd\u00e9ln\u00edky je vid\u011bt, \u017ee nap\u0159\u00edklad \u010d\u00e1st profitu na titulu JPM z\u016fstala do dal\u0161\u00edho obdob\u00ed, proto\u017ee jsem na tomto titulu dr\u017eel n\u011bjakou pozici ke konci roku a to, jestli nakonec bude ziskov\u00e1 a p\u0159edm\u011btem zdan\u011bn\u00ed se uk\u00e1\u017ee a\u017e v n\u00e1sleduj\u00edc\u00edm obdob\u00ed. Zaj\u00edm\u00e1 m\u011b<\/strong> tedy sekce \u201eRealized\u201c<\/strong> a v\u00edm, \u017ee ji\u017e m\u00e1m vy\u0159e\u0161eno <\/strong>tak\u00e9 t\u0159\u00edd\u011bn\u00ed<\/strong> do skupin jednotliv\u00fdch investi\u010dn\u00edch n\u00e1stroj\u016f. <\/span><\/p>\n

Akciov\u00e9 obchody<\/strong><\/span><\/h2>\n

Zaj\u00edm\u00e1 m\u011b tak nejprve, kolik jsem za rok vyd\u011blal na akci\u00edch a tento p\u0159\u00edjem pak bude p\u0159edm\u011btem samostatn\u00e9ho zdan\u011bn\u00ed.<\/span><\/p>\n

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\u00a0\u00a0 Na konci sekce \u201eStocks\u201c <\/strong>(akcie) m\u00e1m v\u0161echny tituly se\u010dteny v\u00a0\u0159\u00e1dku \u201eTotal\u201c<\/strong>. Tento jsem graficky upravil pro v\u011bt\u0161\u00ed plasti\u010dnost uk\u00e1zky a je z\u00a0n\u011bj patrn\u00e9, \u017ee jsem na akci\u00edch v\u00a0dan\u00e9m roce prod\u011blal -7.510,96 USD<\/strong><\/span>. Co to znamen\u00e1 z\u00a0da\u0148ov\u00e9ho pohledu? Z\u00a0obr\u00e1zku je patrn\u00e9, \u017ee pod sekc\u00ed pro akcie za\u010d\u00edn\u00e1 dal\u0161\u00ed sekce \u201eEquity and Index Options\u201c, kter\u00e1 bude stejn\u00fdm zp\u016fsobem sumarizovat obchody na op\u010dn\u00edch kontraktech a pokud dopadne jejich op\u011btovn\u00fd sou\u010det na \u0159\u00e1dku Total pro tuto op\u010dn\u00ed sekci nap\u0159\u00edklad kladn\u011b, ztr\u00e1tu z\u00a0akci\u00ed nemohu nijak oproti plusov\u00e9mu v\u00fdsledku na op\u010dn\u00edch kontraktech zapo\u010d\u00edst.\u00a0<\/span>\u00a0\u00a0<\/span>\u00a0 \u00a0<\/span><\/p>\n

\u00a0Deriv\u00e1tov\u00e9 obchody<\/strong><\/span><\/h2>\n

\u00a0\u00a0 Po jednoduch\u00e9m zji\u0161t\u011bn\u00ed, kolik \u010dinila ztr\u00e1ta na akci\u00edch se zapo\u010dten\u00edm poplatk\u016f za akciov\u00e9 obchody mohu zjistit, jak si vedly m\u00e9 deriv\u00e1tov\u00e9 obchody. Za deriv\u00e1ty jsou pova\u017eov\u00e1ny investi\u010dn\u00ed n\u00e1stroje odvozen\u00e9 od n\u011bjak\u00e9ho podkladov\u00e9ho aktiva, kter\u00e9 maj\u00ed p\u0159ev\u00e1\u017en\u011b povahu term\u00ednov\u00fdch obchod\u016f. V\u00a0m\u00e9m p\u0159\u00edpad\u011b pak v\u00a0sekci Realized & Unrealized Performance Summary <\/strong>mohu vypozorovat, \u017ee jsem v\u00a0t\u011bchto investic\u00edch m\u011bl v\u00a0da\u0148ov\u00e9m roce obchodn\u00ed aktivity, a to v\u00a0druz\u00edch podle obr\u00e1zku n\u00ed\u017ee.<\/span><\/p>\n

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\u00a0\u00a0 Analogicky jako u akci\u00ed pak mohu pro ka\u017edou tuto skupinu deriv\u00e1t\u016f zjistit na kone\u010dn\u00e9m \u0159\u00e1dku Total<\/strong>, jak\u00fd byl jejich skute\u010dn\u00fd v\u00fdkon, kolik jsem v \u010d\u00e1sti \u201eRealized\u201c<\/strong> na t\u00e9to skupin\u011b vyd\u011blal nebo m\u011bl ztr\u00e1tu.<\/span><\/p>\n

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\u00a0\u00a0 Pro opce na akcie a indexy jsem nap\u0159\u00edklad podle obr\u00e1zku v\u00fd\u0161e v dan\u00e9m roce vyd\u011blal +24.856,32 USD, obdobn\u011b mohu zji\u0161\u0165ovat (v obr\u00e1zku ji\u017e nen\u00ed). \u017ee na Futures jsem vyd\u011blal +1.025,64 USD, na Opc\u00edch na futures jsem prod\u011blal -2.400,20 USD a v \u0159\u00e1dku Forex vid\u00edm ztr\u00e1tu -125.22 USD. Forexov\u00e9 obchody neprovozuji, \u010d\u00e1stka Total v \u0159\u00e1dku Forex reprezentuje zisk\/ztr\u00e1tu z konverz\u00ed m\u011bn, kter\u00e9 jsem na \u00fa\u010dtu prov\u00e1d\u011bl. Celkov\u011b tak mohu shrnout, \u017ee jsem v deriv\u00e1tov\u00fdch obchodech vyd\u011blal za da\u0148ov\u00fd rok \u010d\u00e1stku (+24.856,32 USD +1.025,64 USD -2.400,20 USD -125.22 USD) ve v\u00fd\u0161i +23.356,54 USD<\/strong><\/span>.\u00a0<\/span><\/p>\n

\u00a0\u00a0 Co tedy mohu v tuto chv\u00edli konstatovat? Na akci\u00edch jsem prod\u011blal, ztr\u00e1tu nemohu nijak pou\u017e\u00edt, tyto obchody tedy nebudou m\u00edt vliv na placen\u00ed dan\u00ed. Na deriv\u00e1tech jsem vyd\u011blal, a to +23.356,54<\/strong><\/span>\u00a0USD <\/span><\/strong>\u201ehrub\u00e9ho\u201c. A\u0165 si nyn\u00ed mysl\u00ed ka\u017ed\u00fd co chce, p\u0159esn\u011b v\u00edm, jak\u00e9 byly m\u00e9 p\u0159\u00edjmy z obchodov\u00e1n\u00ed za dan\u00fd rok, je to p\u0159esn\u011b tato \u010d\u00e1stka, tyto obchody jsem takto v dan\u00e9m roce realizoval a takto na nich vyd\u011blal, je tedy \u00fapln\u011b jedno, za jakou \u010d\u00e1stku jsem celkov\u011b \u201ecenn\u00e9 pap\u00edry prodal\u201c, toto je m\u016fj p\u0159\u00edjem z prodeje cenn\u00fdch pap\u00edr\u016f.<\/span><\/p>\n

\u00a0\u00a0 Nyn\u00ed se tedy mus\u00edm vypo\u0159\u00e1dat z\u00a0n\u00e1klady, kter\u00e9 mi poslou\u017eily k\u00a0dosa\u017een\u00ed p\u0159\u00edjm\u016f z\u00a0obchodov\u00e1n\u00ed a kter\u00e9 mohu do sv\u00e9ho p\u0159izn\u00e1n\u00ed vyplnit z\u00a0dokumentace m\u00e9ho brokera. Mohu k\u00a0t\u00e9to identifikaci n\u00e1klad\u016f op\u011bt vyu\u017e\u00edt rozklik\u00e1vac\u00ed pole Cash Report<\/strong>, kde mohu ode\u010d\u00edst n\u00e1sleduj\u00edc\u00ed polo\u017eky<\/span><\/p>\n

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\u00a0\u00a0\u00a0 Za obchodov\u00e1n\u00ed jsem musel zaplatit (podle m\u00e9ho reportu) \u201eOther Fees<\/strong>\u201c, tedy n\u011bjak\u00e9 dal\u0161\u00ed poplatky. Jsou sumarizov\u00e1ny v dan\u00e9 sekci a p\u0159edstavuj\u00ed p\u0159edev\u0161\u00edm poplatky za poskytnut\u00e1 data k obchodov\u00e1n\u00ed, na kter\u00e9 m\u00e1m subscription a dal\u0161\u00ed p\u0159\u00edpadn\u00e9 poplatky souvisej\u00edc\u00edmi s proveden\u00fdmi obchody. Z m\u00e9ho reportu vypl\u00fdv\u00e1, \u017ee jsem za tyto \u201eprovozn\u00ed poplatky\u201c utratil souhrnnou \u010d\u00e1stku -1.025,16 USD<\/strong>. D\u00e1le jsem do v\u00fdsledku obchodov\u00e1n\u00ed musel zahrnout \u010d\u00e1stku \u201eBroker Interest Paid and Recieved\u201c<\/strong>, p\u0159edstavuj\u00edc\u00ed rozd\u00edl p\u0159ijat\u00fdch a zaplacen\u00fdch \u00farok\u016f. Tato \u010d\u00e1stka p\u0159edstavuje rozd\u00edl mezi p\u0159ijat\u00fdmi \u00faroky, kter\u00e9 mi broker plat\u00ed za pen\u011b\u017en\u00ed prost\u0159edky na m\u00e9m brokersk\u00e9m \u00fa\u010dtu a zaplacen\u00fdmi \u00faroky, kter\u00e9 mi poskytuje za p\u016fj\u010den\u00ed pen\u011bz k obchodov\u00e1n\u00ed (mo\u017enost obchodovat na margin), v m\u00e9m p\u0159\u00edpad\u011b jsem nap\u0159\u00edklad za tuto polo\u017eku pen\u00edze vydal, a to v hodnot\u011b -464,22 USD<\/strong>. Toto jsou, podle m\u00e9ho, ve sv\u00e9m v\u00fdsledn\u00e9m sou\u010dtu (-1.025,16 USD \u2013 464,22 USD) n\u00e1klady ve v\u00fd\u0161i -1.489,38 USD<\/strong><\/span>, kter\u00e9 jsem musel vynalo\u017eit, abych v\u016fbec mohl u m\u00e9ho brokera obchodovat.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 Z t\u011bchto zji\u0161t\u011bn\u00ed vypl\u00fdv\u00e1, \u017ee se m\u00e9 p\u0159edstavy o vypln\u011bn\u00ed jednotliv\u00fdch kolonek da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed mohou velmi v\u00fdrazn\u011b rozch\u00e1zej\u00ed s p\u0159edstavou spr\u00e1vce dan\u011b. Do sv\u00e9ho p\u0159izn\u00e1n\u00ed jsem toti\u017e do pole \u201eP\u0159\u00edjmy\u201c uvedl \u010d\u00e1stku +23.356,54<\/strong><\/span>\u00a0USD<\/span><\/strong>\u00a0<\/strong><\/span>(p\u0159epo\u010dtenou podle jednotn\u00e9ho kurzu na 535 565,46 K\u010d) a do pol\u00ed\u010dka \u201eV\u00fddaje\u201c \u010d\u00e1stku -1489,38 USD <\/strong><\/span>(p\u0159epo\u010dtenou podle jednotn\u00e9ho kurzu na 34.151,48 K\u010d). Ve v\u00fdsledku pak formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vyplnil pole \u201eRozd\u00edl (p\u0159\u00edjmy \u2013 v\u00fddaje)\u201c<\/strong> \u010d\u00e1stku +21.867,16 USD<\/strong><\/span>, p\u0159epo\u010dtenou podle jednotn\u00e9ho kurzu na \u010d\u00e1stku ke zdan\u011bn\u00ed ve v\u00fd\u0161i +<\/span>501.413,97 K\u010d<\/span>. <\/strong>\u00a0<\/span><\/p>\n

\u00a0\u00a0 Jsem naprosto p\u0159esv\u011bd\u010den, \u017ee m\u00e9 p\u0159izn\u00e1n\u00ed je spr\u00e1vn\u011b. P\u0159\u00edpadn\u00e1 kontrola zjist\u00ed, \u017ee jsem odd\u011blil obchody s akciemi od obchod\u016f s deriv\u00e1ty a zaplacen\u00e9 poplatky rozd\u011blil mezi ob\u011b skupiny. M\u016fj p\u0159\u00edjem je pouze z obchod\u016f, kter\u00e9 jsem v dan\u00e9m roce realizoval (ukon\u010dil). Do dan\u00ed jsem nezahrnul kategorii, kter\u00e1 prod\u011blala (akcie). Takto vypo\u010dten\u00fd p\u0159\u00edjem z obchodov\u00e1n\u00ed jsem zat\u00ed\u017eil n\u00e1klady na obchody ve form\u011b poplatk\u016f za veden\u00ed brokersk\u00e9ho \u00fa\u010dtu a za zaplacen\u00e9 \u00faroky. Po zohledn\u011bn\u00ed t\u011bchto krit\u00e9ri\u00ed podle dosavadn\u00edho textu konstatuji, \u017ee zda\u0148uji \u010d\u00e1stku +21.867,16 USD<\/strong><\/span>, p\u0159epo\u010dtenou podle jednotn\u00e9ho kurzu na \u010d\u00e1stku ke zdan\u011bn\u00ed ve v\u00fd\u0161i +501.413,97 K\u010d<\/strong>. Je tak nyn\u00ed jedno za kolik jsem celkov\u011b \u201eprodal cenn\u00fdch pap\u00edr\u016f\u201c a m\u00e1m st\u00e1le dobr\u00fd pocit z p\u0159esv\u011bd\u010den\u00ed, \u017ee m\u00e1m da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed spr\u00e1vn\u011b. P\u0159esto, pokud m\u011b da\u0148ov\u00fd org\u00e1n vyzve k p\u0159epracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed s po\u017eadavkem, abych do pole p\u0159\u00edjmy opravdu uvedl sumu sou\u010dtu prodej\u016f za rok, kterou mu sd\u011blil m\u016fj broker ve v\u00fd\u0161i 425.000,14 USD, <\/strong>nebylo by nic jednodu\u0161\u0161\u00edho ne\u017e takov\u00e9mu po\u017eadavku vyhov\u011bt. Pokud v\u00edm, \u017ee zcela jist\u011b zda\u0148uji \u010d\u00e1stku +21.867,16 USD<\/strong>\u00a0<\/strong>(501.413,97 K\u010d) a nahl\u00e1\u0161en\u00e9 prodeje cenn\u00fdch pap\u00edr\u016f p\u0159edstavuj\u00ed hodnotu 425.000,14 USD <\/strong>(9,745,253,21 K\u010d), jsou m\u00e9 n\u00e1klady (425.000,14 USD – 21.867,16 USD) ur\u010deny \u010d\u00e1stkou 403.132,98 USD<\/strong> (9,243.839,23 K\u010d). \u00a0<\/span><\/p>\n

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\u00a0\u00a0 Takto bych tak\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vyplnil. Pro svou jistotu jsem si celou transakci s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm jednodu\u0161e shrnul do jednoduch\u00e9 excelovsk\u00e9 tabulky.<\/span><\/p>\n

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\u00a0\u00a0 V\u0161echny ceny v\u00a0USD jsou p\u0159epo\u010d\u00edt\u00e1v\u00e1ny podle jednotn\u00e9ho kurzu (1)<\/strong><\/span>. Profit z\u00a0obchodov\u00e1n\u00ed<\/strong> (2)<\/span> <\/strong>zahrnuje pouze kategorii, kter\u00e1 m\u011bla zisk (bez akciov\u00e9 kategorie v m\u00e9m p\u0159\u00edpad\u011b), v\u00fdsledkem je celkov\u00fd zisk ke zdan\u011bn\u00ed. Pokud by ob\u011b kategorie prod\u011blaly, zda\u0148oval bych do p\u0159izn\u00e1n\u00ed nulu, proto\u017ee profit by byl nula. N\u00e1klady na obchodov\u00e1n\u00ed<\/strong> jsou shrnuty v \u010d\u00e1sti (3)<\/span>.<\/strong> \u010c\u00e1stka ke zdan\u011bn\u00ed<\/strong> je vypo\u010dtena v odd\u00edle (4)<\/span><\/strong>. Spodn\u00ed \u010d\u00e1st p\u0159ehledu (5)<\/span><\/strong> je pak p\u0159epo\u010d\u00edt\u00e1n\u00ed vypo\u010dten\u00fdch \u00fadaj\u016f pro pot\u0159eby z\u00e1pisu do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n

\n

Dividendy<\/strong><\/span><\/h1>\n

\u00a0\u00a0 P\u0159\u00edjem Dividend podl\u00e9h\u00e1 vypln\u011bn\u00ed v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed takt\u00e9\u017e, jsou to toti\u017e p\u0159\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku a zdan\u011bn\u00ed t\u011bchto p\u0159\u00edjm\u016f je pops\u00e1no v \u00a78 z\u00e1kona<\/strong>.<\/span><\/p>\n

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\u00a0\u00a0 Pokud tedy m\u00e1m akcii, kter\u00e1 m\u011b oprav\u0148uje k\u00a0p\u0159\u00edjmu Dividendy a jsem jej\u00edm vlastn\u00edkem v\u00a0rozhodn\u00e9m obdob\u00ed, kdy jsem zaps\u00e1n v\u00a0seznamu akcion\u00e1\u0159\u016f, mus\u00edm do sv\u00e9ho p\u0159izn\u00e1n\u00ed uv\u00e9st, \u017ee se tak stalo. V\u00a0interaktivn\u00edm formul\u00e1\u0159i da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se po vypln\u011bn\u00ed \u00fadaj\u016f o m\u00fdch obchodech podle odstavc\u016f v\u00fd\u0161e p\u0159esunu na str\u00e1nku, kde budu moci zobrazit \u201eP\u0159\u00edlohu 3\u201c<\/strong><\/span><\/p>\n

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\u00a0\u00a0\u00a0 P\u0159ijat\u00e1 Dividenda je toti\u017e p\u0159\u00edjmem ze zahrani\u010d\u00ed<\/strong> a tento mus\u00edte tak\u00e9 zdanit. Dividenda podl\u00e9h\u00e1 zdan\u011bn\u00ed 15% a j\u00e1 se nyn\u00ed budu zab\u00fdvat pouze Dividendou vypl\u00e1cenou americkou spole\u010dnost\u00ed, kter\u00e1 jej zda\u0148uje ve stejn\u00e9 v\u00fd\u0161i. Po p\u0159e\u010dten\u00ed odd\u00edlu Dividendy<\/a><\/strong><\/span> je asi jasn\u00e9, \u017ee Dividendy ji\u017e na sv\u016fj \u00fa\u010det dost\u00e1v\u00e1m zdan\u011bny touto sazbou, tak\u017ee to vypad\u00e1, \u017ee bych se nemusel takovou z\u00e1le\u017eitost\u00ed zab\u00fdvat. Zab\u00fdvat se j\u00ed mus\u00edm, proto\u017ee by se mohlo st\u00e1t, \u017ee vypl\u00e1cen\u00e9 Dividendy jsou zdan\u011bny v zahrani\u010d\u00ed \u010d\u00e1stkou ni\u017e\u0161\u00ed ne\u017e je 15% sazba (pak bych musel rozd\u00edl dodanit). Filozofie p\u0159izn\u00e1n\u00ed dan\u011b z Dividendy je takov\u00e9, \u017ee mus\u00edm jej\u00ed p\u0159ijet\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed potvrdit<\/strong> a n\u00e1sledn\u011b dolo\u017eit<\/strong>, \u017ee mi byla da\u0148 v zahrani\u010d\u00ed sra\u017eena<\/strong> a v jak\u00e9 v\u00fd\u0161i. Pokud existuje dohoda o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed se zem\u00ed, kde se Dividenda vypl\u00e1cela a da\u0148 byla sra\u017eena nejm\u00e9n\u011b ve v\u00fd\u0161i 15%, pak nemus\u00edm Dividendy ji\u017e d\u00e1le zda\u0148ovat, pokud v\u0161e v p\u0159izn\u00e1n\u00ed vypln\u00edm a dolo\u017e\u00edm jak bych m\u011bl..<\/span><\/p>\n

\u00a0\u00a0 P\u0159ehled o vypl\u00e1cen\u00fdch Dividend\u00e1ch z\u00edsk\u00e1m op\u011bt z\u00a0ro\u010dn\u00edho Activity Statement<\/strong> sou\u010dasn\u011b se z\u00e1kladn\u00edm p\u0159ehledem o zaplacen\u00e9 dani.<\/span><\/p>\n

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\u00a0\u00a0 Rozkliknut\u00edm pole Dividends<\/strong> z\u00edsk\u00e1m p\u0159ehled o celkov\u00e9 \u010d\u00e1stce zaplacen\u00fdch Dividend podle jednotliv\u00fdch titul\u016f. Stejn\u00fd \u00fadaj v\u00a0celkov\u00e9 \u010d\u00e1stce pak mohu vy\u010d\u00edst op\u011bt z\u00a0Cash Report, mohu tak zjistit, \u017ee jsem za dan\u00fd rok inkasoval Dividendy ve v\u00fd\u0161i +5.021,36 USD<\/strong>.V \u010d\u00e1sti Witholding Tax<\/strong> (sr\u00e1\u017ekov\u00e1 da\u0148) pak mohu odez\u00edrat, kolik jsem zaplatil na sr\u00e1\u017ekov\u00fdch dan\u00edch z\u00a0t\u011bchto p\u0159\u00edjm\u016f p\u0159i jeho vypl\u00e1cen\u00ed, v\u00a0Cash Reportu je uvedena \u010d\u00e1stka -800,91 USD<\/strong> na v\u0161ech dan\u00edch podl\u00e9haj\u00edc\u00ed sr\u00e1\u017ece u jej\u00ed v\u00fdplaty Je tak patrn\u00e9, \u017ee jsem v USA odvedl v\u00edce, ne\u017e je 15% z p\u0159ijat\u00fdch Dividend a mohu v \u010d\u00e1sti Witholding Tax vy\u010d\u00edst, z jak\u00fdch se skl\u00e1d\u00e1 polo\u017eek a kde je rozd\u00edl. Nej\u010dast\u011bj\u0161\u00ed p\u0159\u00ed\u010dinou rozd\u00edlu je vy\u0161\u0161\u00ed odveden\u00e1 da\u0148 ne\u017e je 15% (n\u011bkter\u00e9 typy akci, pod\u00edlov\u00fdch list\u016f apod. ji maj\u00ed vy\u0161\u0161\u00ed) nebo se jedn\u00e1 o sr\u00e1\u017ekovou da\u0148 z \u00farok\u016f, kter\u00e9 p\u0159in\u00e1\u0161\u00ed dr\u017een\u00ed dluhopis\u016f.<\/span><\/p>\n

\u00a0\u00a0 Vybaven \u010d\u00edsly o v\u00fd\u0161i p\u0159ijat\u00fdch Dividend p\u0159epo\u010dten\u00fdch na \u010desk\u00e9 koruny (5.021,36 USD*22,93 K\u010d) ve v\u00fd\u0161i 115.139,78 K\u010d<\/strong> a p\u0159edstav\u011b o sra\u017een\u00e9 dani (Witholding Tax) p\u0159epo\u010dten\u00e9 na \u010desk\u00e9 koruny (800.91 USD*22,63 K\u010d ) ve v\u00fd\u0161i 18.365,48 K\u010d<\/strong> zanesu do da\u0148ov\u00e9ho formul\u00e1\u0159e.\u00a0\u00a0<\/span><\/p>\n

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\u00a0\u00a0 Z\u00a0menu vyb\u00edr\u00e1m, ze kter\u00e9 zem\u011b<\/strong> byla Dividenda vyplacena (1)<\/strong><\/span>. Pokud jsem dostal Dividendu s\u00a0v\u00edce zem\u00ed, mus\u00edm pro ka\u017edou z\u00a0nich vyplnit samostatnou p\u0159\u00edlohu. Na \u0159\u00e1dku 321<\/strong>\u00a0vypln\u00edm \u010d\u00e1stku p\u0159ijat\u00fdch Dividend v\u00a0korun\u00e1ch<\/strong> zaokrouhlen\u00fdch na cel\u00e9 \u010d\u00edslo (2)<\/strong><\/span>, a na \u0159\u00e1dku 323<\/strong>\u00a0vypln\u00edm celkovou \u010d\u00e1stku sra\u017een\u00e9 dan\u011b<\/strong> rovn\u011b\u017e p\u0159epo\u010dtenou na koruny (3)<\/span><\/strong>. Celkov\u00e9 mno\u017estv\u00ed zaplacen\u00e9 dan\u011b v\u00a0USA pou\u017eiteln\u00e9 k\u00a0z\u00e1po\u010dtu vid\u00edm vypo\u010dteno na \u0159\u00e1dku 326 (4)<\/span><\/strong>. Proto\u017ee m\u00e1m v\u00a0USA sra\u017eeno v\u00edce ne\u017e pot\u0159ebuji, objev\u00ed se neuznan\u00fd rozd\u00edl zaplacen\u00e9 dan\u011b v\u00a0USA v\u00a0\u0159\u00e1dku 327 (5)<\/span><\/strong>. Hotovo, vr\u00e1cen\u00edm se zp\u011bt do da\u0148ov\u00e9ho formul\u00e1\u0159e m\u00e1m z\u00e1kladn\u00ed \u00fadaje k da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pro pot\u0159eby sv\u00e9ho tradingu t\u00e9m\u011b\u0159 u konce. Zb\u00fdv\u00e1 nyn\u00ed dolo\u017eit potvrzen\u00ed o zaplacen\u00e9 a sra\u017een\u00e9 dani v zemi, ze kter\u00e9 byly Dividendy vyplaceny.<\/span><\/p>\n

\u00a0 Ze zn\u011bn\u00ed \u00a7 38f, odst.5)<\/strong> spole\u010dn\u00fdch ustanoven\u00ed z\u00e1kona \u010d. 582\/1992 Sb., z\u00e1kon o dan\u00edch z p\u0159\u00edjmu, vypl\u00fdv\u00e1 n\u00e1sleduj\u00edc\u00ed povinnost p\u0159edkladatele potvrzen\u00ed o zaplacen\u00e9 dani v zahrani\u010d\u00ed.<\/span><\/p>\n

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\u00a0\u00a0 Z\u00a0velmi jasn\u00e9ho zn\u011bn\u00ed vypl\u00fdv\u00e1, \u017ee potvrzen\u00ed by m\u011bl vydat p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad v\u00a0USA<\/strong> (IRS) podle s\u00eddla spole\u010dnosti, kter\u00e1 vypl\u00e1c\u00ed Dividendu. Potvrzen\u00ed mi tak\u00e9 m\u016f\u017ee vydat (v od\u016fvodn\u011bn\u00fdch p\u0159\u00edpadech) pl\u00e1tce p\u0159\u00edjm\u016f<\/strong>, tedy spole\u010dnost, kter\u00e1 vypl\u00e1c\u00ed Dividendu nebo depozit\u00e1\u0159<\/strong> (tolik zn\u011bn\u00ed p\u0159\u00edslu\u0161n\u00e9ho paragrafu). Za\u010dnu od konce, nep\u0159edpokl\u00e1d\u00e1m, \u017ee n\u011bkdo nakoupil u Interactive Brokers akcie Komer\u010dn\u00ed banky a.s., proto\u017ee Dividendy vypl\u00e1cen\u00e9 tuzemsk\u00fdmi spole\u010dnostmi se do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed neuv\u00e1d\u011bj\u00ed, nemohu proto cht\u00edt potvrzen\u00ed o sra\u017een\u00e9 dani po depozit\u00e1\u0159i (u n\u00e1s Centr\u00e1ln\u00ed depozit\u00e1\u0159 cenn\u00fdch pap\u00edr\u016f), kde si nakonec mohu otev\u0159\u00edt sv\u016fj vlastn\u00ed \u00fa\u010det a na n\u011bm dr\u017eet akcie, to je toti\u017e mo\u017enost vlastnit akcie p\u0159\u00edmo na sv\u00e9 jm\u00e9no. J\u00e1 v\u0161ak akcie pravd\u011bpodobn\u011b nevlastn\u00edm. P\u0159esto\u017ee je vid\u00edm na sv\u00e9m \u00fa\u010dtu u sv\u00e9ho brokera, tento tyto klientsk\u00e9 \u00fa\u010dty vede jako jak\u00e9si podrozvahov\u00e9 \u00fa\u010dty, kdy\u017e akcie m\u00e1 nakoupeny pravd\u011bpodobn\u011b na vlastn\u00ed jm\u00e9no na vlastn\u00edm hromadn\u00e9m \u00fa\u010dtu. Pokud bych toti\u017e byl jejich p\u0159\u00edm\u00fdm vlastn\u00edkem, pro\u010d by se zab\u00fdval nap\u0159\u00edklad ot\u00e1zkou poji\u0161t\u011bn\u00ed vklad\u016f a \u00fa\u010dt\u016f (u IB 500.000 USD) \u2013 v\u00a0p\u0159\u00edpad\u011b krachu brokera by mi m\u00e9 akcie z\u016fstaly a nemusel bych se mazat s\u00a0n\u011bjak\u00fdm od\u0161kod\u0148ov\u00e1n\u00edm a \u010dek\u00e1n\u00edm na pojistn\u00e9 pln\u011bn\u00ed. Tak\u017ee akcie nevlastn\u00edm, proto mi asi potvrzen\u00ed o zaplacen\u00e9 sr\u00e1\u017ekov\u00e9 dani z\u00a0Dividendy nevyd\u00e1 pl\u00e1tce p\u0159\u00edjmu<\/strong>, tedy samotn\u00e1 spole\u010dnost, kter\u00e1 nem\u00e1 o m\u00e9 existenci patrn\u011b ani potuchy, proto\u017ee akcie spole\u010dnosti nevlastn\u00edm. Ze stejn\u00fdch d\u016fvod\u016f pak bude m\u00e1 osoba osobou nezn\u00e1mou tak\u00e9 pro p\u0159\u00edslu\u0161n\u00fd americk\u00fd finan\u010dn\u00ed \u00fa\u0159ad<\/strong>, od kter\u00e9ho by potvrzen\u00ed m\u011blo patrn\u011b nejv\u011bt\u0161\u00ed v\u00e1hu. Tolik mal\u00e9 zamy\u0161len\u00ed nad p\u0159\u00edslu\u0161n\u00fdm odstavcem z\u00e1kona.<\/span><\/p>\n

\u00a0\u00a0 Co tedy do p\u0159ilo\u017eit jako d\u016fkaz, \u017ee da\u0148 z\u00a0Dividendy byla odvedena a m\u016f\u017eu ji tedy zapo\u010d\u00edst? Ro\u010dn\u00ed Activity Statement obsahuje zjednodu\u0161en\u00fd popis sr\u00e1\u017ekov\u00fdch dan\u00ed, kter\u00e9 by m\u011bly popisovat, \u017ee pen\u00edze opravdu byly zaplaceny.<\/span><\/p>\n

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\u00a0\u00a0 Probl\u00e9mem ale je, \u017ee cel\u00e1 v\u011bc se zdan\u011bn\u00edm nefunguje tak, \u017ee bych nejd\u0159\u00edve dostal na sv\u016fj \u00fa\u010det Dividendu v cel\u00e9 \u010d\u00e1stce a brokersk\u00e1 spole\u010dnost ji sraz\u00ed a odvede za m\u011b, proto mus\u00ed existovat jin\u00e1 forma potvrzen\u00ed ne\u017e ro\u010dn\u00ed v\u00fdpis brokera, kter\u00fd sice uv\u00e1d\u00ed, \u017ee da\u0148 je z inkasovan\u00fdch Dividend str\u017eena, ale jestli ji finan\u010dn\u00ed \u00fa\u0159ad vlastn\u011b v\u016fbec obdr\u017eel z n\u011bj patrn\u00e9 nen\u00ed. Pochybuji tedy, \u017ee k tvrzen\u00ed o z\u00e1po\u010dtu zaplacen\u00e9 dan\u011b bude sta\u010dit dolo\u017eit z\u00e1pisy ze sekce Witholding Tax ve sta\u017een\u00e9m ro\u010dn\u00edm Activity Statement. Celou v\u011bc by tak m\u011bl vy\u0159e\u0161it formul\u00e1\u0159 FORM 1042-S<\/strong>, kter\u00fd najdu ke sta\u017een\u00ed v odd\u00edle Tax<\/strong> m\u00e9ho \u00fa\u010dtu.<\/span><\/p>\n

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\u00a0\u00a0 Kliknut\u00edm na tla\u010d\u00edtko ke sta\u017een\u00ed v \u0159\u00e1dku Form 1042-S obdr\u017e\u00edm PDF soubor, kter\u00fd za mou osobu vyplnil m\u016fj broker a odeslal na americk\u00fd da\u0148ov\u00fd \u00fa\u0159ad. Tento da\u0148ov\u00fd formul\u00e1\u0159 vypl\u0148uje ka\u017ed\u00fd, kdo je pl\u00e1tcem sr\u00e1\u017ekov\u00e9 dan\u011b z p\u0159\u00edjm\u016f, kter\u00e9 vznikly neamerick\u00fdm subjekt\u016fm<\/strong> na \u00fazem\u00ed USA. Sta\u017een\u00e1 verze je kopi\u00ed ur\u010denou pro mou osobu a m\u011bla by reprezentovat hl\u00e1\u0161en\u00ed m\u00e9ho brokera o m\u00fdch da\u0148ov\u00fdch p\u0159\u00edjmech podl\u00e9haj\u00edc\u00edch sr\u00e1\u017ekov\u00e9 dani k\u00a0p\u0159\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00fa\u0159adu.<\/span><\/p>\n

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\u00a0\u00a0 V detailu jedn\u00e9 z mnoha str\u00e1nek formul\u00e1\u0159e pak mohu vypozorovat, \u017ee z hrub\u00e9ho p\u0159\u00edjmu +35 USD<\/strong> byl sra\u017eeno -5 USD<\/strong> jako sr\u00e1\u017ekov\u00e1 da\u0148. Nechci rozum\u011bt k\u00f3d\u016fm, kter\u00e9 identifikuj\u00ed jednotliv\u00e9 druhy p\u0159\u00edjm\u016f, p\u0159edpokl\u00e1d\u00e1m, \u017ee je formul\u00e1\u0159 spr\u00e1vn\u011b vypln\u011bn a m\u00e1 slou\u017eit jako potvrzen\u00ed o m\u00fdch zahrani\u010dn\u00edch (americk\u00fdch) p\u0159\u00edjmech pro kter\u00e9 byla sra\u017eena a zaplacena da\u0148 k\u00a0m\u00e9mu z\u00e1po\u010dtu, jin\u00e9 p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed t\u00e9to dani jsem koneckonc\u016f tak\u00e9 nem\u011bl. Tento cel\u00fd soubor si tedy ulo\u017e\u00edm do sv\u00e9ho po\u010d\u00edta\u010de a p\u0159ipoj\u00edm k\u00a0da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed. \u00a0\u00a0<\/span><\/p>\n

\u00a0 Na n\u00e1sleduj\u00edc\u00ed str\u00e1nce interaktivn\u00edho formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed neopomenu vyplnit \u010d\u00e1stku nesouvisej\u00edc\u00ed s obchodov\u00e1n\u00edm, kter\u00e1 p\u0159edstavuje slevu na poplatn\u00edka, tedy \u010d\u00e1stku, kterou nezda\u0148uji.<\/span><\/p>\n

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\u00a0\u00a0 Na \u0159\u00e1dku 64<\/strong>\u00a0vypln\u00edm hodnotu 24\u00a0840,- K\u010d<\/strong>.<\/span><\/p>\n

\u00a0\u00a0 Posouv\u00e1n\u00edm se d\u00e1le ke konci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed naraz\u00edm na jednu z posledn\u00edch str\u00e1nek, kde mohu vlo\u017eit p\u0159\u00edlohy, kter\u00e9 se v\u00e1\u017eou k m\u00e9mu da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n

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\u00a0\u00a0 Vyberu typ p\u0159\u00edlohy, vypln\u00edm po\u010det str\u00e1nek p\u0159ikl\u00e1dan\u00e9ho souboru a zvol\u00edm \u201eE-p\u0159\u00edloha\u201c. P\u0159\u00edlohu (FORM 1042-S) pot\u00e9 vyberu ze sv\u00e9ho po\u010d\u00edta\u010de a p\u0159ilo\u017e\u00edm k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed. T\u00edm je v\u0161e hotovo. P\u0159esunut\u00edm se na z\u00e1v\u011bre\u010dnou str\u00e1nku da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed zvol\u00edm, jak m\u00e1m cel\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zpracovat \u2013 nejl\u00e9pe ulo\u017eit a pot\u00e9 znovu na\u010d\u00edtat k \u00faprav\u00e1m nebo kone\u010dn\u00e9mu tisku.<\/span><\/p>\n

\n

\u00a0 Nejsem \u017e\u00e1dn\u00fd da\u0148ov\u00fd specialista a k naps\u00e1n\u00ed v\u00fd\u0161e uveden\u00fdch \u0159\u00e1dk\u016f m\u011b vedly pouze m\u00e9 \u00favahy nad zd\u00e1nliv\u011b slo\u017eit\u00fdm probl\u00e9mem \u2013 zaplatit dan\u011b z b\u011b\u017en\u00e9ho tradingu, kter\u00fd pravd\u011bpodobn\u011b provozuje mnoho podobn\u00fdch obchodn\u00edk\u016f jako jsem j\u00e1. Do textu jsem zapojil sp\u00ed\u0161e selsk\u00fd rozum ne\u017e byrokratick\u00e9 instrukce, kter\u00e9 bych m\u011b m\u011bly nav\u00e9st na spr\u00e1vn\u00fd zp\u016fsob, jak si s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm poradit a nep\u0159ivodit si n\u011bjak\u00e9 v\u00fdrazn\u00e9 probl\u00e9my. Budu zejm\u00e9na u tohoto \u010dl\u00e1nku r\u00e1d, pokud se rozvine n\u011bjak\u00e1 plodn\u00e1 diskuze s n\u00e1m\u011bty, jak se takov\u00e9 povinnosti zhostit nejen co nejl\u00e9pe, ale hlavn\u011b co nejspr\u00e1vn\u011bji… :c)<\/span><\/p>\n

\u00a0 Koment\u00e1\u0159e a p\u0159\u00edsp\u011bvky k tomuto \u010dl\u00e1nku pros\u00edm sm\u011brujte do Diskuzn\u00edho f\u00f3ra do tohoto vl\u00e1kna<\/a><\/strong><\/span>\u00a0<\/b>:c)<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0\u00a0 V Dubaji nemaj\u00ed finan\u010dn\u00ed \u00fa\u0159ady, neplat\u00ed se tam toti\u017e \u017e\u00e1dn\u00e9 dan\u011b. Pokud tedy kdysi Benjamin Franklin podotkl, \u017ee \u201ena sv\u011bt\u011b jsou pouze dv\u011b jistoty \u2013 dan\u011b a smrt\u201c pak chud\u00e1ci Dubajan\u00e9 p\u0159i\u0161li o jednu z nich a z\u016fstala jim pouze smrt. V \u010cesku finan\u010dn\u00ed \u00fa\u0159ady m\u00e1me, a proto m\u00e1me Continue Reading<\/i><\/a><\/p>\n","protected":false},"author":1,"featured_media":4210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-4175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/dobretrejdy.com\/wp-content\/uploads\/2020\/02\/main-1.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8zd8A-15l","jetpack-related-posts":[{"id":1686,"url":"https:\/\/dobretrejdy.com\/?p=1686","url_meta":{"origin":4175,"position":0},"title":"Vnit\u0159n\u00ed hodnota a Pr\u00e9mium","author":"dobretrejdy :c)","date":"8.4.2018","format":false,"excerpt":"\u00a0\u00a0\u00a0 Homonymum \u201eSink Or Swim\u201c zn\u00ed t\u00e9m\u011b\u0159 stejn\u011b jako n\u00e1zev skv\u011bl\u00e9 op\u010dn\u00ed analytick\u00e9 platformy z\u00a0minul\u00e9ho \u010dl\u00e1nku a zcela p\u0159esn\u011b vystihuje dialektiku tradingu, bu\u010f se mi poda\u0159\u00ed na trz\u00edch plavat nebo na nich utonu. Nev\u00edm, jestli vyn\u00e1lezci n\u00e1zvu t\u00e9to aplikace m\u011bli na mysli pr\u00e1v\u011b tyto protikladn\u00e9 procesy p\u0159e\u017eit\u00ed, ale platforma thinkorswim\u2026","rel":"","context":"V \u201eOp\u010dn\u00ed z\u00e1klady\u201c","block_context":{"text":"Op\u010dn\u00ed z\u00e1klady","link":"https:\/\/dobretrejdy.com\/?cat=2"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2018\/04\/main.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2018\/04\/main.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2018\/04\/main.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2018\/04\/main.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":362,"url":"https:\/\/dobretrejdy.com\/?p=362","url_meta":{"origin":4175,"position":1},"title":"Dividendy – I.","author":"dobretrejdy :c)","date":"13.5.2017","format":false,"excerpt":"\u00a0 \u00a0B\u00fdt akcion\u00e1\u0159 a m\u00edt dividendu je skv\u011bl\u00e1 v\u011bc. Vlastnit akcie a jednou za n\u011bjak\u00fd \u010das sklidit plody tohoto dr\u017een\u00ed je tak fascinuj\u00edc\u00ed z\u00e1le\u017eitost, \u017ee nesnese odkladu se takovou v\u011bc\u00ed zab\u00fdvat. Zd\u00e1lo by se, \u017ee bez dr\u017een\u00ed akci\u00ed by \u017e\u00e1dn\u00e9 dividendy nebyly a naopak, dividendu nemohu z\u00edskat, pokud nem\u00e1m akcie.\u2026","rel":"","context":"V \u201eDividendy\u201c","block_context":{"text":"Dividendy","link":"https:\/\/dobretrejdy.com\/?cat=28"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2017\/05\/dividend-profil-obr1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2017\/05\/dividend-profil-obr1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2017\/05\/dividend-profil-obr1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2017\/05\/dividend-profil-obr1.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":245,"url":"https:\/\/dobretrejdy.com\/?p=245","url_meta":{"origin":4175,"position":2},"title":"Cena opce","author":"dobretrejdy :c)","date":"26.4.2017","format":false,"excerpt":"\u00a0 \u00a0Obchodovat opce lze tak, \u017ee na p\u0159\u00edslu\u0161n\u00fd po\u017eadovan\u00fd op\u010dn\u00ed kontrakt jednodu\u0161e kliknu do sv\u00e9 obchodn\u00ed platformy a zad\u00e1m p\u0159\u00edkaz k\u00a0jeho n\u00e1kupu. To dnes ch\u00e1pe ka\u017ed\u00fd. Kde se ale berou v\u0161echna ta \u010d\u00edsla s\u00a0cenami jednotliv\u00fdch kontrakt\u016f na jednotliv\u00fdch strikes\u00a0a v\u00a0jednotliv\u00fdch expirac\u00edch a jak jsou vlastn\u011b stanovov\u00e1na? 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Nejjednodu\u0161\u0161\u00ed definice, kterou by si mohla zaslou\u017eit odpov\u011b\u010f na ot\u00e1zku, co to vlastn\u011b dluhopis je. Emitent dluhopisu \u2013 dlu\u017en\u00edk - vstupuje do pr\u00e1vn\u00edho svazku s v\u011b\u0159itelem (t\u0159eba se mnou), kter\u00fd je zalo\u017een na z\u00e1vazku dlu\u017en\u00edka platit v\u011b\u0159iteli periodick\u00fd \u00farok ve form\u011b kup\u00f3nu a splatit celou p\u016fvodn\u011b\u2026","rel":"","context":"V \u201eDluhopisy\u201c","block_context":{"text":"Dluhopisy","link":"https:\/\/dobretrejdy.com\/?cat=60"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2022\/12\/main.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2022\/12\/main.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2022\/12\/main.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":1215,"url":"https:\/\/dobretrejdy.com\/?p=1215","url_meta":{"origin":4175,"position":4},"title":"VX Futures – gravitace k VIX Indexu","author":"dobretrejdy :c)","date":"26.12.2017","format":false,"excerpt":"\u00a0\u00a0 Isaac Newton by m\u011bl radost. 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V \u010dl\u00e1nku Fondov\u00e1n\u00ed V. jsem bilancoval v\u00fdsledky investi\u010dn\u00edho fondu Quantical\u2026","rel":"","context":"V \u201eInvesti\u010dn\u00ed fond\u201c","block_context":{"text":"Investi\u010dn\u00ed fond","link":"https:\/\/dobretrejdy.com\/?cat=62"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2023\/05\/CR1.jpg?resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2023\/05\/CR1.jpg?resize=350%2C200 1x, https:\/\/i0.wp.com\/dobretrejdy.com\/wp-content\/uploads\/2023\/05\/CR1.jpg?resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/posts\/4175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4175"}],"version-history":[{"count":12,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/posts\/4175\/revisions"}],"predecessor-version":[{"id":7281,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/posts\/4175\/revisions\/7281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=\/wp\/v2\/media\/4210"}],"wp:attachment":[{"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dobretrejdy.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}