{"id":1869,"date":"2023-08-21T06:11:50","date_gmt":"2023-08-21T06:11:50","guid":{"rendered":"https:\/\/www.czechbankingnews.cz\/?p=1869"},"modified":"2023-08-21T06:11:50","modified_gmt":"2023-08-21T06:11:50","slug":"bdo-vlada-navrhla-zdaneni-nadnarodnich-firem","status":"publish","type":"post","link":"https:\/\/www.czechbankingnews.cz\/?p=1869","title":{"rendered":"BDO: Vl\u00e1da navrhla zdan\u011bn\u00ed nadn\u00e1rodn\u00edch firem"},"content":{"rendered":"

Ve st\u0159edu 16. srpna vl\u00e1dn\u00ed kabinet schv\u00e1lil n\u00e1vrh z\u00e1kona o dorovn\u00e1vac\u00ed dani, kter\u00fd je v\u00fdsledkem snahy zabr\u00e1nit p\u0159esouv\u00e1n\u00ed zisk\u016f do da\u0148ov\u00fdch r\u00e1j\u016f. <\/strong><\/p>\n

N\u00e1vrh vych\u00e1z\u00ed z\u00a0evropsk\u00e9 sm\u011brnice, kterou se\u00a0\u010dlensk\u00e9 st\u00e1ty zav\u00e1zaly aplikovat od po\u010d\u00e1tku roku 2024 a kter\u00e1 nastavuje podm\u00ednky pro zdan\u011bn\u00ed velk\u00fdch firem. V\u0161echny spole\u010dnosti p\u016fsob\u00edc\u00ed v\u00a0EU, kter\u00e9 jsou sou\u010d\u00e1st\u00ed skupin s konsolidovan\u00fdm p\u0159\u00edjmem 750 milion\u016f eur a vy\u0161\u0161\u00edm, budou muset odv\u00e1d\u011bt od po\u010d\u00e1tku nov\u00e9ho roku minim\u00e1ln\u011b 15% da\u0148 z\u00a0p\u0159\u00edjm\u016f. Sm\u011brnice zv\u00fd\u0161\u00ed da\u0148ovou sazbu v Evropsk\u00e9 unii jako celku a p\u0159ivede p\u0159\u00edjmy do\u00a0ve\u0159ejn\u00fdch rozpo\u010dt\u016f. Pro \u010cesko p\u016fjde dle odhadu ministerstva financ\u00ed o \u010d\u00e1stku 4 a\u017e 6 miliard korun ro\u010dn\u011b a bude se t\u00fdkat a\u017e 3 tis\u00edc\u016f spole\u010dnost\u00ed (z toho 150 \u2013 350 spole\u010dnost\u00ed bude dorovn\u00e1vac\u00ed da\u0148 hradit). T\u00e9matu se d\u00e1le v\u00a0koment\u00e1\u0159i v\u011bnuje da\u0148ov\u00e1 poradkyn\u011b Hana Vesel\u00e1 ze spole\u010dnosti BDO.\u00a0<\/strong><\/p>\n

P\u0159\u00edslu\u0161n\u00fd n\u00e1vrh z\u00e1kona vych\u00e1zej\u00edc\u00ed z\u00a0evropsk\u00e9 sm\u011brnice zav\u00e1d\u00ed novou povinnost prim\u00e1rn\u011b mate\u0159sk\u00fdm spole\u010dnostem velk\u00fdch nadn\u00e1rodn\u00edch a n\u00e1rodn\u00edch skupin odv\u00e1d\u011bt dorovn\u00e1vac\u00ed 15% da\u0148 v souladu s\u00a0pravidly Organizace pro hospod\u00e1\u0159skou spolupr\u00e1ci a rozvoj (OECD). A to t\u00edm zp\u016fsobem, aby za ka\u017edou jurisdikci, ve kter\u00fdch se tato skupina nach\u00e1z\u00ed, byla odvedena tato da\u0148 bez ohledu na to, zda se jedn\u00e1 o zemi, kter\u00e1 evropskou sm\u011brnici implementovala nebo se p\u0159ipojila k\u00a0pravidl\u016fm OECD.<\/p>\n

Jednotliv\u00e9 st\u00e1ty pak maj\u00ed mo\u017enost uplatnit svoji lok\u00e1ln\u00ed dorovn\u00e1vac\u00ed da\u0148. Pokud si v\u0161ak n\u011bkter\u00e1 zem\u011b tuto lok\u00e1ln\u00ed dorovn\u00e1vac\u00ed da\u0148 nezavede, odvede minim\u00e1ln\u00ed da\u0148 jej\u00ed mate\u0159sk\u00e1 spole\u010dnost ve sv\u00e9 jurisdikci, p\u0159\u00edpadn\u011b se o ni pod\u011bl\u00ed ostatn\u00ed spole\u010dnosti ve skupin\u011b. \u010cesk\u00e1 republika se o\u00a0tento dodate\u010dn\u00fd zdroj pro v\u00fdb\u011br dan\u011b nehodl\u00e1 p\u0159ipravit a tuto lok\u00e1ln\u00ed dorovn\u00e1vac\u00ed da\u0148 chce vl\u00e1da zav\u00e9st v\u00a0p\u0159ipravovan\u00e9m z\u00e1kon\u011b o dorovn\u00e1vac\u00edch dan\u00edch, p\u0159i\u010dem\u017e navrhuje jeho projedn\u00e1n\u00ed ve Sn\u011bmovn\u011b ve\u00a0zrychlen\u00e9m re\u017eimu.<\/p>\n

Z\u00e1kon tak zav\u00e1d\u00ed dv\u011b zcela nov\u00e9 dan\u011b s vlastn\u00edmi pravidly, kter\u00e1 jsou odli\u0161n\u00e1 od pravidel pro da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob stanoven\u00e1 z\u00e1konem o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/p>\n

P\u0159edn\u011b zav\u00e1d\u00ed tzv. tuzemskou dorovn\u00e1vac\u00ed da\u0148. Poplatn\u00edkem se stanou v\u017edy \u010desk\u00e9 spole\u010dnosti (\u010de\u0161t\u00ed\u00a0da\u0148ov\u00ed rezidenti, p\u0159\u00edpadn\u011b st\u00e1l\u00e1 provozovna zahrani\u010dn\u00ed spole\u010dnosti), kter\u00e9 jsou \u010dleny velk\u00e9 nadn\u00e1rodn\u00ed \u010di vnitrost\u00e1tn\u00ed skupiny (viz n\u00ed\u017ee). D\u00e1le Z\u00e1kon zav\u00e1d\u00ed tzv. p\u0159i\u0159azovanou dorovn\u00e1vac\u00ed da\u0148, kterou budou v\u00a0\u010cesk\u00e9 republice hradit za ur\u010dit\u00fdch podm\u00ednek \u010desk\u00e9 spole\u010dnosti.<\/p>\n

Koho se povinnost zdan\u011bn\u00ed t\u00fdk\u00e1<\/strong><\/p>\n

Jak\u00fdm zp\u016fsobem \u010desk\u00e1 spole\u010dnost zjist\u00ed, zda se stane poplatn\u00edkem t\u00e9to minim\u00e1ln\u00ed dan\u011b v \u010cesk\u00e9 republice? Z\u00e1kladn\u00edm podm\u00ednkou je, aby pat\u0159ila do skupiny spole\u010dnost\u00ed, jejich\u017e ro\u010dn\u00ed v\u00fdnos p\u0159ev\u00fd\u0161il v\u00edce ne\u017e 750 milion\u016f eur, v\u00a0p\u0159epo\u010dtu p\u0159es 18 miliard korun (ve dvou ze \u010dty\u0159 p\u0159edch\u00e1zej\u00edc\u00edch zda\u0148ovac\u00edch obdob\u00ed). Ro\u010dn\u00ed v\u00fdnos zjist\u00ed z konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky, kterou sestavuje nejvy\u0161\u0161\u00ed mate\u0159sk\u00e1 spole\u010dnost. Zdali bude dosa\u017een tento limit, do zna\u010dn\u00e9 m\u00edry ovlivn\u00ed pravidla pro sestavov\u00e1n\u00ed konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky nejvy\u0161\u0161\u00ed mate\u0159skou spole\u010dnost\u00ed \u010di mate\u0159skou spole\u010dnost\u00ed, kter\u00e1 se\u00a0nach\u00e1z\u00ed o \u00farove\u0148 n\u00ed\u017ee.<\/p>\n

V\u00fdpo\u010det tuzemsk\u00e9 dorovn\u00e1vac\u00ed dan\u011b<\/strong><\/p>\n

Pokud \u010desk\u00e1 spole\u010dnost bude pat\u0159it do velk\u00e9 nadn\u00e1rodn\u00ed \u010di n\u00e1rodn\u00ed skupiny, bude v dal\u0161\u00edm kroku nutn\u00e9 zjistit, jakou efektivn\u00ed da\u0148ovou sazbu dos\u00e1hla cel\u00e1 skupina v\u00a0\u010cesk\u00e9 republice.<\/p>\n

Jej\u00ed v\u00fdpo\u010det bude velmi komplexn\u00ed. Za ur\u010dit\u00fdch podm\u00ednek bude mo\u017en\u00e9 vych\u00e1zet z\u00a0\u00fa\u010detn\u00edch v\u00fdkaz\u016f sestaven\u00fdch dle \u010desk\u00fdch \u00fa\u010detn\u00edch pravidel (tj. odli\u0161n\u00fdch od \u00fa\u010detn\u00edch pravidel, dle kter\u00fdch byly sestaven\u00e9 konsolidovan\u00e9 \u00fa\u010detn\u00ed v\u00fdkazy nejvy\u0161\u0161\u00ed mate\u0159skou spole\u010dnost\u00ed). Pokud bude efektivn\u00ed da\u0148ov\u00e1 sazba cel\u00e9 skupiny v\u00a0\u010cesk\u00e9 republice ni\u017e\u0161\u00ed ne\u017e 15 %, bude nutn\u00e9 d\u00e1le testovat efektivn\u00ed da\u0148ovou sazbu za ka\u017edou \u010deskou spole\u010dnost samostatn\u011b. Pokud \u010desk\u00e1 spole\u010dnost bude dosahovat efektivn\u00ed da\u0148ov\u00e9 sazby ni\u017e\u0161\u00ed ne\u017e 15 %, bude povinna hradit tuzemskou dorovn\u00e1vac\u00ed da\u0148.<\/p>\n

Pokud mezi \u010desk\u00fdmi spole\u010dnostmi budou i poplatn\u00edci dan\u011b z p\u0159\u00edjm\u016f, kte\u0159\u00ed \u010derpaj\u00ed slevu na dani v\u00a0r\u00e1mci investi\u010dn\u00edch pob\u00eddek \u010di nap\u0159. odpo\u010det na v\u011bdu a v\u00fdzkum, tuzemsk\u00e1 dorovn\u00e1vac\u00ed da\u0148 m\u016f\u017ee v\u00fdrazn\u011b vyru\u0161it p\u0159\u00edpadnou da\u0148ovou \u00fasporu.<\/p>\n

V\u00fdpo\u010det efektivn\u00ed da\u0148ov\u00e9 sazby bude vych\u00e1zet ze splatn\u00e9 a odlo\u017een\u00e9 dan\u011b, nicm\u00e9n\u011b nep\u016fjde jednodu\u0161e p\u0159evz\u00edt \u00fadaje vyk\u00e1zan\u00e9 v\u00a0\u00fa\u010detn\u00edch v\u00fdkazech. Naopak, propo\u010det bude velmi n\u00e1ro\u010dn\u00fd. Zpravidla bude nutn\u00e9 vych\u00e1zet z\u00a0hodnot, kter\u00e9 vstoupily do\u00a0konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky sestaven\u00e9 nejvy\u0161\u0161\u00ed mate\u0159skou entitou (p\u0159ed o\u010dist\u011bn\u00edm o vz\u00e1jemn\u00e9 vnitroskupinov\u00e9 transakce). Tyto hodnoty bude nutn\u00e9 d\u00e1le testovat dle komplexn\u00edch pravidel pro v\u00fdpo\u010det dorovn\u00e1vac\u00ed dan\u011b.<\/p>\n

Tuzemsk\u00e1 dorovn\u00e1vac\u00ed da\u0148 se nejprve propo\u010dte za celou skupinu v\u00a0\u010cesk\u00e9 republice, a n\u00e1sledn\u011b se\u00a0rozd\u011bl\u00ed mezi ty \u010desk\u00e9 spole\u010dnosti, jejich\u017e efektivn\u00ed da\u0148ov\u00e1 sazba nedosahuje minim\u00e1ln\u00ed v\u00fd\u0161e 15 %, a\u00a0to na z\u00e1klad\u011b pom\u011bru jejich zisk\u016f stanoven\u00fdch dle komplexn\u00edch pravidel pro v\u00fdpo\u010det dorovn\u00e1vac\u00ed dan\u011b.<\/p>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a dal\u0161\u00ed administrativn\u00ed \u00fakony<\/strong><\/p>\n

Ka\u017edou \u010deskou spole\u010dnost, kter\u00e1 pat\u0159\u00ed do velk\u00e9 nadn\u00e1rodn\u00ed \u010di n\u00e1rodn\u00ed skupiny, \u010dek\u00e1 povinnost pod\u00e1vat samostatn\u011b informa\u010dn\u00ed p\u0159ehled a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (v p\u0159\u00edpad\u011b, \u017ee bude hradit tuzemskou dorovn\u00e1vac\u00ed da\u0148) a v\u00a0neposledn\u00ed \u0159ad\u011b vznikne povinnost registrace k\u00a0t\u00e9to dani, a to nejpozd\u011bji do\u00a015\u00a0dn\u016f od okam\u017eiku, kdy se stane poplatn\u00edkem dorovn\u00e1vac\u00ed dan\u011b (tj. n\u011bkter\u00e9 spole\u010dnosti ji\u017e do\u00a015.\u00a0ledna 2024 podle aktu\u00e1ln\u00edho n\u00e1vrhu z\u00e1kona).<\/p>\n

Spravovat tuto da\u0148 bude Specializovan\u00fd finan\u010dn\u00ed \u00fa\u0159ad. Dorovn\u00e1vac\u00ed da\u0148 bude splatn\u00e1 k\u00a0datu pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n

Pro spr\u00e1vn\u00e9 stanoven\u00ed povinnosti hradit minim\u00e1ln\u00ed da\u0148 v \u010cesk\u00e9 republice bude nutn\u00e1 spolupr\u00e1ce nap\u0159\u00ed\u010d celou skupinou. K tomu bude zapot\u0159eb\u00ed velmi dobr\u00e1 znalost nejen \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f, ale tak\u00e9 p\u0159edpis\u016f, dle kter\u00fdch je sestavov\u00e1na konsolidovan\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka nejvy\u0161\u0161\u00ed mate\u0159skou spole\u010dnost\u00ed (IFRS, US GAAP apod.). U\u017eite\u010dn\u00fdm informa\u010dn\u00edm zdrojem se stanou i modelov\u00e1 pravidla OECD.<\/p>\n

S\u00a0 \u00fa\u010dinnost\u00ed z\u00e1kona o dorovn\u00e1vac\u00edch dan\u00edch se po\u010d\u00edt\u00e1 od po\u010d\u00e1tku p\u0159\u00ed\u0161t\u00edho roku, dle po\u017eadavk\u016f evropsk\u00e9 sm\u011brnice. Spole\u010dnostem proto ji\u017e nezb\u00fdv\u00e1 mnoho \u010dasu se na tuto pom\u011brn\u011b slo\u017eitou a\u00a0administrativn\u011b n\u00e1ro\u010dnou zm\u011bnu \u0159\u00e1dn\u011b p\u0159ipravit.<\/p>\n

Autorka: Hana Vesel\u00e1, da\u0148ov\u00e1 poradkyn\u011b ze spole\u010dnosti BDO <\/em><\/p>\n

\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ve st\u0159edu 16. srpna vl\u00e1dn\u00ed kabinet schv\u00e1lil n\u00e1vrh z\u00e1kona o dorovn\u00e1vac\u00ed dani, kter\u00fd je v\u00fdsledkem snahy zabr\u00e1nit p\u0159esouv\u00e1n\u00ed zisk\u016f do da\u0148ov\u00fdch r\u00e1j\u016f.<\/p>\n<\/div>","protected":false},"author":2,"featured_media":1870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30,18],"tags":[],"class_list":["post-1869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-komentar","category-legislativa"],"_links":{"self":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts\/1869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1869"}],"version-history":[{"count":1,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts\/1869\/revisions"}],"predecessor-version":[{"id":1871,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts\/1869\/revisions\/1871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/media\/1870"}],"wp:attachment":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}