[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.sekacik.sk\/ako-danova-reforma-meni-vyzivne-a-zakonne-danove-povinnosti\/#Article","mainEntityOfPage":"https:\/\/www.sekacik.sk\/ako-danova-reforma-meni-vyzivne-a-zakonne-danove-povinnosti\/","headline":"Ako da\u0148ov\u00e1 reforma men\u00ed v\u00fd\u017eivn\u00e9 a z\u00e1konn\u00e9 da\u0148ov\u00e9 povinnosti","name":"Ako da\u0148ov\u00e1 reforma men\u00ed v\u00fd\u017eivn\u00e9 a z\u00e1konn\u00e9 da\u0148ov\u00e9 povinnosti","description":"Rozvod a in\u00e9 s\u00fadne konania s\u00fa zriedkav\u00e9. Teraz, pod\u013ea nov\u00e9ho z\u00e1kona o da\u0148ov\u00fdch \u00fa\u013eav\u00e1ch a pracovn\u00fdch pr\u00e1vach (TCJA), s\u00fa e\u0161te menej, vzh\u013eadom na to, \u017ee Pre\u010d\u00edta\u0165<\/a>","datePublished":"2019-07-10","dateModified":"2023-04-27","author":{"@type":"Person","@id":"https:\/\/www.sekacik.sk\/author\/#Person","name":"","url":"https:\/\/www.sekacik.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/e7b590144558ebad68292226b8af0772e2d53ba82fa105c348ae9b5254e51a11?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e7b590144558ebad68292226b8af0772e2d53ba82fa105c348ae9b5254e51a11?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"sekacik.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.sekacik.sk\/wp-content\/uploads\/img_a304089_w16680_t1564507690.jpg","url":"https:\/\/www.sekacik.sk\/wp-content\/uploads\/img_a304089_w16680_t1564507690.jpg","height":0,"width":0},"url":"https:\/\/www.sekacik.sk\/ako-danova-reforma-meni-vyzivne-a-zakonne-danove-povinnosti\/","about":["Podnikanie"],"wordCount":575,"articleBody":"Rozvod a in\u00e9 s\u00fadne konania s\u00fa zriedkav\u00e9. Teraz, pod\u013ea nov\u00e9ho z\u00e1kona o da\u0148ov\u00fdch \u00fa\u013eav\u00e1ch a pracovn\u00fdch pr\u00e1vach (TCJA), s\u00fa e\u0161te menej, vzh\u013eadom na to, \u017ee u\u017e nem\u00f4\u017eete odpo\u010d\u00edtava\u0165 platby za v\u00fd\u017eivn\u00e9 (za rozvody po roku 2018) alebo za ur\u010dit\u00e9 z\u00e1konn\u00e9 \u00fa\u010dty. Okrem toho, ak ste pr\u00edjemcom tak\u00fdchto platieb, majte na pam\u00e4ti, \u017ee sa u\u017e nebud\u00fa pova\u017eova\u0165 za s\u00fa\u010das\u0165 v\u00e1\u0161ho zdanite\u013en\u00e9ho pr\u00edjmu. Vzh\u013eadom na to, \u017ee tieto platby m\u00f4\u017eu by\u0165 \u010dasto v\u00fdznamn\u00e9, je d\u00f4le\u017eit\u00e9 vedie\u0165, ako m\u00f4\u017ee t\u00e1to zmena ovplyvni\u0165 va\u0161u da\u0148ov\u00fa situ\u00e1ciu. Tu je r\u00fdchly preh\u013ead. Ako da\u0148ov\u00e1 reforma ovplyv\u0148uje v\u00fd\u017eivn\u00e9 Pred reformou da\u0148ov\u00e9ho z\u00e1konn\u00edka TCJA by platite\u013e mohol na z\u00e1klade svojho da\u0148ov\u00e9ho priznania odpo\u010d\u00edta\u0165 v\u00fd\u017eivn\u00e9 na splnenie da\u0148ov\u00fdch po\u017eiadaviek, pri\u010dom pr\u00edjemca t\u00fdchto platieb ich uviedol ako zdanite\u013en\u00fd pr\u00edjem. Po\u010dn\u00fac rokom 2019 u\u017e nie s\u00fa platby v\u00fd\u017eivn\u00e9ho da\u0148ovo uznate\u013en\u00e9 a pr\u00edjemcovia ich u\u017e nemusia zahrn\u00fa\u0165 do svojich zdanite\u013en\u00fdch pr\u00edjmov. Toto sa vz\u0165ahuje na rozvody, ktor\u00e9 boli vykonan\u00e9 po 31. decembri 2018 alebo upraven\u00e9 po tomto d\u00e1tume, ak upraven\u00e1 dohoda v\u00fdslovne stanovuje, \u017ee na tieto v\u00fd\u017eivn\u00e9 sa uplatnia nov\u00e9 da\u0148ov\u00e9 pravidl\u00e1. Okrem toho, platby na podporu die\u0165a\u0165a alebo platby na rozdelenie man\u017eelsk\u00e9ho majetku sa tie\u017e pova\u017euj\u00fa za neodpo\u010d\u00edtate\u013en\u00e9 osobn\u00e9 v\u00fddavky platite\u013ea a platby osloboden\u00e9 od dane pre pr\u00edjemcu. Majte na pam\u00e4ti po\u017eiadavky na odpo\u010d\u00edtate\u013en\u00e9 v\u00fd\u017eivn\u00e9. Ak m\u00e1te dohodu o v\u00fd\u017eivnom, ktor\u00e1 predch\u00e1dza d\u00e1tumom 2019, m\u00f4\u017ee sa na\u010falej kvalifikova\u0165 ako odpo\u010d\u00edtate\u013en\u00e9 v\u00fd\u017eivn\u00e9, ak sp\u013a\u0148a tieto po\u017eiadavky. Platba mus\u00ed by\u0165 vykonan\u00e1 na z\u00e1klade p\u00edsomnej dohody o rozvode alebo rozluke. Platba mus\u00ed by\u0165 v prospech v\u00e1\u0161ho man\u017eela \/ man\u017eelky alebo b\u00fdval\u00e9ho man\u017eela \/ man\u017eelky, nie tretej strany. Ex-man\u017eelia nem\u00f4\u017eu \u017ei\u0165 spolo\u010dne alebo spolo\u010dne vies\u0165 dane. Platby sa musia uskuto\u010dni\u0165 v hotovosti alebo v hotovosti. Platbou nie je podpora pre deti. Na to, aby platite\u013e uplatnil n\u00e1rok na odpo\u010d\u00edtanie dane, mus\u00ed pri svojom n\u00e1vrate uvies\u0165 \u010d\u00edslo soci\u00e1lneho poistenia pr\u00edjemcu. Do dohody o v\u00fd\u017eivnom nem\u00f4\u017eu by\u0165 zahrnut\u00e9 \u017eiadne z\u00e1v\u00e4zky na pokra\u010dovanie platieb po smrti pr\u00edjemcu. Da\u0148ov\u00e1 reforma zav\u00e1dza vy\u0161\u0161ie dane z s\u00fadnych sporov bez zr\u00e1\u017eok pre advok\u00e1tov v niektor\u00fdch pr\u00edpadoch. Ak napr\u00edklad vyhr\u00e1te s\u00fadny spor vo v\u00fd\u0161ke 100 000 USD, zaplat\u00edte da\u0148 z \u00fapln\u00fdch 100 000 USD bez oh\u013eadu na to, ko\u013eko plat\u00edte v pr\u00e1vnych poplatkoch. Existuj\u00fa v\u0161ak dve d\u00f4le\u017eit\u00e9 v\u00fdnimky: Tento nov\u00fd z\u00e1kon sa vo v\u0161eobecnosti nevz\u0165ahuje na pr\u00edpady osobn\u00e9ho fyzick\u00e9ho zranenia. V t\u00fdchto scen\u00e1roch je celkov\u00e1 obnova z pr\u00edpadu spravidla osloboden\u00e1 od dane. Nemalo by to ma\u0165 vplyv ani na vym\u00e1hanie z pr\u00edpadov, ke\u010f \u017ealobcovia pod\u00e1vaj\u00fa \u017ealoby vo\u010di svojim zamestn\u00e1vate\u013eom, ale mali by ste sa obr\u00e1ti\u0165 na svojho da\u0148ov\u00e9ho odborn\u00edka, pokia\u013e ide o va\u0161e konkr\u00e9tne okolnosti, ktor\u00e9 si mus\u00edte by\u0165 ist\u00ed. 4.3\/5 - (6 votes) "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Ako da\u0148ov\u00e1 reforma men\u00ed v\u00fd\u017eivn\u00e9 a z\u00e1konn\u00e9 da\u0148ov\u00e9 povinnosti","item":"https:\/\/www.sekacik.sk\/ako-danova-reforma-meni-vyzivne-a-zakonne-danove-povinnosti\/#breadcrumbitem"}]}]