{"id":1228427,"date":"2025-02-15T23:30:49","date_gmt":"2025-02-15T22:30:49","guid":{"rendered":"https:\/\/robin.jobs\/cz\/?p=1228427"},"modified":"2026-02-08T14:56:35","modified_gmt":"2026-02-08T13:56:35","slug":"dan-z-prijmu-v-nizozemsku","status":"publish","type":"post","link":"https:\/\/robin.jobs\/cz\/work-in-the-netherlands\/dan-z-prijmu-v-nizozemsku","title":{"rendered":"Dan\u011b z p\u0159\u00edjm\u016f v Nizozemsku: Pr\u016fvodce nizozemsk\u00fdm da\u0148ov\u00fdm syst\u00e9mem pro cizince"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Nizozemsko je zn\u00e1m\u00e9 sv\u00fdm progresivn\u00edm syst\u00e9mem dan\u011b z p\u0159\u00edjmu &#8211; <\/span><b>\u010d\u00edm v\u00edce vyd\u011bl\u00e1v\u00e1te, t\u00edm vy\u0161\u0161\u00ed procento dan\u011b plat\u00edte<\/b><span style=\"font-weight: 400;\">. Tento syst\u00e9m je navr\u017een tak, aby byl spravedliv\u00fd a transparentn\u00ed, proto\u017ee vl\u00e1da usiluje o jasn\u00e9 a p\u0159edv\u00eddateln\u00e9 zdan\u011bn\u00ed pro v\u0161echny. Povinnost platit da\u0148 z p\u0159\u00edjmu maj\u00ed jak rezidenti, tak nerezidenti.<\/span><\/p>\n<p><b>Ke kategorizaci p\u0159\u00edjm\u016f a uplatn\u011bn\u00ed p\u0159\u00edslu\u0161n\u00fdch da\u0148ov\u00fdch sazeb pou\u017e\u00edv\u00e1 nizozemsk\u00fd syst\u00e9m t\u0159i kategorie da\u0148ov\u00fdch p\u00e1sem neboli kolonek: Box 1, Box 2 a Box 3.<\/b><\/p>\n<h2>Da\u0148ov\u00fd syst\u00e9m v Nizozemsku<\/h2>\n<p><span style=\"font-weight: 400;\">Nizozemsko m\u00e1 progresivn\u00ed da\u0148ov\u00fd syst\u00e9m, kter\u00fd zaji\u0161\u0165uje, \u017ee lid\u00e9 s vy\u0161\u0161\u00edmi p\u0159\u00edjmy plat\u00ed vy\u0161\u0161\u00ed da\u0148ov\u00e9 sazby. Tento syst\u00e9m se sna\u017e\u00ed dos\u00e1hnout spravedlnosti t\u00edm, \u017ee \u017e\u00e1d\u00e1 ty, kte\u0159\u00ed jsou na tom finan\u010dn\u011b l\u00e9pe, aby p\u0159isp\u011bli v\u00edce do spole\u010dnosti. P\u0159\u00edjmy jsou pro \u00fa\u010dely zdan\u011bn\u00ed rozd\u011bleny do t\u0159\u00ed kategori\u00ed:<\/span><\/p>\n<p><b>Box 1<\/b><span style=\"font-weight: 400;\"> &#8211; Sem spadaj\u00ed dan\u011b z p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed, podnik\u00e1n\u00ed, celosv\u011btov\u00fdch p\u0159\u00edjm\u016f, penz\u00ed a d\u00e1vek. Tento syst\u00e9m je progresivn\u00ed, co\u017e znamen\u00e1, \u017ee da\u0148ov\u00e9 sazby se zvy\u0161uj\u00ed, jak roste v\u00e1\u0161 zdaniteln\u00fd p\u0159\u00edjem v t\u00e9to kategorii.\u00a0<\/span><\/p>\n<p><b>Box 2<\/b><span style=\"font-weight: 400;\"> &#8211; Sem spadaj\u00ed dan\u011b z p\u0159\u00edjm\u016f ze substanci\u00e1ln\u00edch pod\u00edl\u016f (pokud n\u011bkdo vlastn\u00ed alespo\u0148 5 % pod\u00edlu ve spole\u010dnosti).\u00a0<\/span><\/p>\n<p><b>Box 3<\/b><span style=\"font-weight: 400;\"> &#8211; Na z\u00e1v\u011br budete platit da\u0148 z p\u0159\u00edjmu, kter\u00fd poch\u00e1z\u00ed ze spo\u0159en\u00ed a investic. Da\u0148ov\u00e1 sazba je stanovena na z\u00e1klad\u011b p\u0159edpokl\u00e1dan\u00e9ho v\u00fdnosu z va\u0161ich aktiv, nikoliv na z\u00e1klad\u011b skute\u010dn\u00fdch zisk\u016f z t\u011bchto aktiv.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na rozd\u00edl od n\u011bkter\u00fdch jin\u00fdch zem\u00ed Nizozemsko nevyb\u00edr\u00e1 dodate\u010dn\u00e9 m\u00edstn\u00ed dan\u011b, kter\u00e9 by se p\u0159ipo\u010d\u00edt\u00e1valy k n\u00e1rodn\u00edmu syst\u00e9mu.<\/span><\/p>\n<h3><b>Jak\u00e9 jsou typy dan\u00ed v Nizozemsku?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00fd syst\u00e9m v Nizozemsku nefunguje jako v tradi\u010dn\u00edm smyslu. M\u00edsto toho se pou\u017e\u00edv\u00e1 syst\u00e9m, kter\u00fd kategorizuje p\u0159\u00edjmy a aplikuje odpov\u00eddaj\u00edc\u00ed da\u0148ov\u00e9 sazby. Tento syst\u00e9m je zam\u011b\u0159en na spravedlnost a zjednodu\u0161uje spr\u00e1vu dan\u00ed.<\/span><\/p>\n<h4><b>Box 1 &#8211; Dan\u011b z p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed a bydli\u0161t\u011b\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Tato kategorie tvo\u0159\u00ed z\u00e1klad nizozemsk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Je aplikov\u00e1na na p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, p\u0159\u00edjmy z podnik\u00e1n\u00ed, penze, kter\u00e9 dost\u00e1v\u00e1te po odchodu do d\u016fchodu, a r\u016fzn\u00e9 jin\u00e9 d\u00e1vky, na kter\u00e9 m\u00e1te n\u00e1rok.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sem spad\u00e1 va\u0161e pravideln\u00e1 mzda (i pokud jste freelancer, um\u011blec nebo profesion\u00e1ln\u00ed sportovec, tuto da\u0148 plat\u00edte), spropitn\u00e9, mzdy, bonusy, celosv\u011btov\u00e9 p\u0159\u00edjmy, podnikatelsk\u00e9 zisky a jak\u00e9koliv d\u00e1vky poskytnut\u00e9 zam\u011bstnavatelem. Zahrnuta jsou tak\u00e9 vl\u00e1dn\u00ed penze, d\u00e1vky v nezam\u011bstnanosti a invalidn\u00ed d\u00e1vky. Da\u0148 u p\u0159\u00edjm\u016f z Boxu 1 je progresivn\u00ed. V tomto \u010dl\u00e1nku v\u00e1m vysv\u011btl\u00edme, pro\u010d je d\u016fle\u017eit\u00e9 pochopit nizozemsk\u00fd da\u0148ov\u00fd syst\u00e9m a podrobn\u011bji se pod\u00edv\u00e1me na jednotliv\u00e9 boxy, da\u0148ov\u00e9 sazby, odpo\u010dty, dan\u011b pro expaty a dal\u0161\u00ed d\u016fle\u017eit\u00e9 detaily v n\u00e1sleduj\u00edc\u00edch sekc\u00edch.<\/span><\/p>\n<h4><b>Box 2 &#8211; Dan\u011b z p\u0159\u00edjm\u016f z podstatn\u00fdch pod\u00edl\u016f\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Tato kategorie se specificky zam\u011b\u0159uje na p\u0159\u00edjmy z podstatn\u00fdch pod\u00edl\u016f ve spole\u010dnosti. Pokud m\u00e1 rezident v\u00fdznamn\u00fd pod\u00edl (alespo\u0148 5 % akci\u00ed, pod\u00edl\u016f na zisku, kapit\u00e1lov\u00fdch zisk\u016f nebo opc\u00ed) ve spole\u010dnosti, p\u0159\u00edmo nebo nep\u0159\u00edmo, kvalifikuje se tento pod\u00edl jako podstatn\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pokud obdr\u017e\u00edte p\u0159\u00edjmy z tohoto vlastnictv\u00ed, spadaj\u00ed do Boxu 2 a zahrnuj\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dividendy<\/b><span style=\"font-weight: 400;\"> &#8211; To jsou zisky vypl\u00e1cen\u00e9 spole\u010dnost\u00ed v\u0161em akcion\u00e1\u0159\u016fm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kapit\u00e1lov\u00e9 zisky<\/b><span style=\"font-weight: 400;\"> &#8211; To jsou zisky, kter\u00e9 akcion\u00e1\u0159i z\u00edsk\u00e1vaj\u00ed prodejem akci\u00ed ve spole\u010dnosti.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 sazba pro p\u0159\u00edjmy z Boxu 2 byla v roce 2024 zm\u011bn\u011bna a nyn\u00ed funguje jako dvoustup\u0148ov\u00fd syst\u00e9m. Pro p\u0159\u00edjmy do v\u00fd\u0161e 67 000 \u20ac se aplikuje da\u0148ov\u00e1 sazba 24,5 %. P\u0159\u00edjmy p\u0159esahuj\u00edc\u00ed 67 000 \u20ac budou zdan\u011bny vy\u0161\u0161\u00ed sazbou 33 %. Tato zm\u011bna byla zavedena, aby motivovala spole\u010dnosti k vypl\u00e1cen\u00ed zisk\u016f akcion\u00e1\u0159\u016fm t\u00edm, \u017ee udr\u017euje v\u011bt\u0161\u00ed \u010d\u00e1st p\u0159\u00edjm\u016f zdan\u011bnou ni\u017e\u0161\u00ed sazbou.<\/span><\/p>\n<h4><b>Box 3 &#8211; Dan\u011b z p\u0159\u00edjm\u016f ze spo\u0159en\u00ed a investic\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Na rozd\u00edl od dan\u00ed z Box\u016f 1 a 2, kter\u00e9 se zam\u011b\u0159uj\u00ed na skute\u010dn\u00e9 p\u0159\u00edjmy, Box 3 zdan\u00ed p\u0159edpokl\u00e1dan\u00fd v\u00fdnos z va\u0161ich aktiv. To znamen\u00e1, \u017ee nizozemsk\u00e9 da\u0148ov\u00e9 \u00fa\u0159ady odhaduj\u00ed, jak\u00fd v\u00fdnos mohou va\u0161e \u00faspory a investice potenci\u00e1ln\u011b generovat, m\u00edsto aby zdanily skute\u010dn\u00e9 zisky, kter\u00e9 jste mo\u017en\u00e1 realizovali.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pro ur\u010den\u00ed zdaniteln\u00e9 z\u00e1kladny nizozemsk\u00e1 vl\u00e1da vypo\u010d\u00edt\u00e1 hodnotu va\u0161ich aktiv minus dluhy; do toho se zahrnuje tak\u00e9 p\u0159\u00edslu\u0161n\u00fd odpo\u010det. Tento odpo\u010det uzn\u00e1v\u00e1, \u017ee ne v\u0161echna aktiva generuj\u00ed p\u0159\u00edjem, co\u017e m\u016f\u017ee uleh\u010dit celkovou da\u0148ovou z\u00e1t\u011b\u017e.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V sou\u010dasnosti m\u00e1 Nizozemsko stanovenou jednotnou da\u0148ovou sazbu pro p\u0159\u00edjmy z Boxu 3, kter\u00e1 \u010din\u00ed 0,31 %. I kdy\u017e se to m\u016f\u017ee zd\u00e1t jako n\u00edzk\u00e1 sazba, m\u011bjte na pam\u011bti, \u017ee da\u0148 se vztahuje na celkovou hodnotu va\u0161ich aktiv, minus dluhy a odpo\u010det. Pozitivn\u00ed str\u00e1nkou je, \u017ee ne v\u0161echna aktiva podl\u00e9haj\u00ed t\u00e9to dani. Vylou\u010dena jsou:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vlastnictv\u00ed domu<\/b><span style=\"font-weight: 400;\"> &#8211; Va\u0161e hlavn\u00ed bydli\u0161t\u011b je vylou\u010deno.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Osobn\u00ed v\u011bci<\/b><span style=\"font-weight: 400;\"> &#8211; N\u00e1bytek, um\u011bleck\u00e1 d\u00edla a va\u0161e auto (pokud to nen\u00ed pova\u017eov\u00e1no za investici).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u011bkter\u00e9 pojistky<\/b><span style=\"font-weight: 400;\"> &#8211; Nap\u0159\u00edklad \u017eivotn\u00ed poji\u0161t\u011bn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Udr\u017eiteln\u00e9 a soci\u00e1ln\u011b odpov\u011bdn\u00e9 investice<\/b><span style=\"font-weight: 400;\"> &#8211; Aktiva jako lesy, projekty na ochranu p\u0159\u00edrody, kulturn\u00ed pam\u00e1tky nebo investice zam\u011b\u0159en\u00e9 na ekologick\u00e9 iniciativy.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Negativn\u00ed str\u00e1nkou t\u00e9to dan\u011b je, \u017ee n\u011bkdy rezident plat\u00ed da\u0148, i kdy\u017e investice nep\u0159inesly \u017e\u00e1dn\u00e9 skute\u010dn\u00e9 v\u00fdnosy. Nizozemsk\u00e1 vl\u00e1da v sou\u010dasnosti p\u0159ezkoum\u00e1v\u00e1 syst\u00e9m Boxu 3 kv\u016fli pokra\u010duj\u00edc\u00edm pr\u00e1vn\u00edm v\u00fdzv\u00e1m t\u00fdkaj\u00edc\u00edm se jeho spravedlnosti.<\/span><\/p>\n<h2>Da\u0148 z p\u0159\u00edjmu v Nizozemsku<\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Rok<\/b><\/td>\n<td><b>Rozsah zdaniteln\u00e9ho p\u0159\u00edjmu<\/b><\/td>\n<td><b>Sazba dan\u011b<\/b><\/td>\n<td><b>Druh\u00e1 z\u00e1vorka<\/b><\/td>\n<td><b>Sazba dan\u011b<\/b><\/td>\n<td><b>T\u0159et\u00ed z\u00e1vorka<\/b><\/td>\n<td><b>Sazba dan\u011b<\/b><\/td>\n<td><b>\u010ctvrt\u00e1 z\u00e1vorka<\/b><\/td>\n<td><b>Sazba dan\u011b<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>2024<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac38,098<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.97% (9.32% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac38,099 \u2013 \u20ac75,518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.97%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac75,518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2023<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac37,149<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.93% (9.28% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac37,150 \u2013 \u20ac73,031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.93%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac73,031<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2022<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac35,472<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.07% (9.42% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac35,473 \u2013 \u20ac69,398<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.07%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad \u20ac69,398<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2021<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac35,129<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.10% (9.45% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac35,130 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2020<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac34,712<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.35% (9.70% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac34,713 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37.35%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">49.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\\<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2019<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac20,384<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.65% (9.00% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac20,385 \u2013 \u20ac34,300<\/span><\/td>\n<td><span style=\"font-weight: 400;\">38.10% (10.45% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac34,301 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">38.10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51.75%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2018<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac20,142<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.55% (8.90% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac20,143 \u2013 \u20ac33,994<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.80% (13.15% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,995 \u2013 \u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.80%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac68,507<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51.95%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2017<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,982<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.55% (8.90% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,983 \u2013 \u20ac33,792<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.80% (13.15% + 27.65%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,793 \u2013 \u20ac67,072<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.85%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad \u20ac67,072<\/span><\/td>\n<td><span style=\"font-weight: 400;\">51.95%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2016<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,922<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.55% (8.40% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,923 \u2013 \u20ac33,715<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.40% (12.25% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,716 \u2013 \u20ac66,421<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40.40%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac66,421<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.00%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2015<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,822<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.50% (8.35% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,823 \u2013 \u20ac33,589<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00% (13.85% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,590 \u2013 \u20ac57,585<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u20ac57,585<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.00%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2014<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac0 \u2013 \u20ac19,645<\/span><\/td>\n<td><span style=\"font-weight: 400;\">36.25% (8.10% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac19,646 \u2013 \u20ac33,363<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00% (13.85% + 28.15%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac33,364 \u2013 \u20ac56,531<\/span><\/td>\n<td><span style=\"font-weight: 400;\">42.00%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nad \u20ac56,531<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.00%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Procentu\u00e1ln\u00ed sazba dan\u011b se zvy\u0161uje s rostouc\u00edm p\u0159\u00edjmem. <\/span><b>Pro p\u0159\u00edjmy do 75 518 \u20ac plat\u00edte da\u0148ovou sazbu 36,97 %. Pro p\u0159\u00edjmy nad 75 518 \u20ac se da\u0148ov\u00e1 sazba zvy\u0161uje na 450 %. Tento n\u00e1r\u016fst se po\u010d\u00edt\u00e1 na z\u00e1klad\u011b term\u00ednu &#8222;heffing.&#8220; Heffing ozna\u010duje p\u0159\u00edslu\u0161nou da\u0148ovou sazbu pro va\u0161i konkr\u00e9tn\u00ed p\u0159\u00edjmovou skupinu.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Va\u0161e zdaniteln\u00fd p\u0159\u00edjem v Boxu 1 je vypo\u010d\u00edt\u00e1n po ode\u010dten\u00ed v\u0161ech aplikovateln\u00fdch odpo\u010dt\u016f od va\u0161eho hrub\u00e9ho platu. Jakmile m\u00e1te sv\u016fj zdaniteln\u00fd p\u0159\u00edjem, budete v\u011bd\u011bt, do jak\u00e9 skupiny spad\u00e1te a jak\u00e1 sazba se na v\u00e1\u0161 p\u0159\u00edjem pou\u017eije.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Procento heffing funguje jako da\u0148ov\u00e1 sazba pro tuto \u010d\u00e1st va\u0161eho p\u0159\u00edjmu. Kdy\u017e vyn\u00e1sob\u00edte sv\u016fj zdaniteln\u00fd p\u0159\u00edjem procentem heffing, z\u00edsk\u00e1te \u010d\u00e1stku dan\u011b, kterou m\u00e1te zaplatit za tuto skupinu. Nap\u0159\u00edklad pokud m\u00e1te zdaniteln\u00fd p\u0159\u00edjem v Boxu 1 ve v\u00fd\u0161i 50 000 \u20ac, cel\u00fd v\u00e1\u0161 p\u0159\u00edjem spad\u00e1 do prvn\u00ed skupiny, kde je aplikov\u00e1na da\u0148ov\u00e1 sazba 36,97 %.<\/span><\/p>\n<p><b>Zde je vzorec pro v\u00fdpo\u010det: Da\u0148 k zaplacen\u00ed = Zdaniteln\u00fd p\u0159\u00edjem * Sazba heffing Da\u0148 k zaplacen\u00ed = 50 000 \u20ac * 36,97 % Da\u0148 k zaplacen\u00ed: \u2248 18 485 \u20ac<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Je d\u016fle\u017eit\u00e9 pochopit pojem heffing, proto\u017ee p\u0159\u00edmo ovliv\u0148uje \u010d\u00e1stku dan\u011b, kterou plat\u00edte. Jakmile v\u00e1\u0161 p\u0159\u00edjem vzroste a p\u0159ejde do vy\u0161\u0161\u00edch da\u0148ov\u00fdch skupin, procento heffing se tak\u00e9 zv\u00fd\u0161\u00ed, co\u017e vede k vy\u0161\u0161\u00edmu celkov\u00e9mu da\u0148ov\u00e9mu p\u0159\u00edsp\u011bvku.<\/span><\/p>\n<h2>Ro\u010dn\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu<\/h2>\n<p><picture><source srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2025\/02\/rocni-danove-priznani-holand.png.webp 640w, https:\/\/robin.jobs\/cz\/wp-content\/webp-express\/webp-images\/doc-root\/wp-content\/uploads\/sites\/23\/2025\/02\/rocni-danove-priznani-holand-300x200.png.webp 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" type=\"image\/webp\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-1228430 webpexpress-processed\" src=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/rocni-danove-priznani-holand.png\" alt=\"Ro\u010dn\u00ed Da\u0148ov\u00e9 P\u0159izn\u00e1n\u00ed Holand\" width=\"640\" height=\"427\" srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/rocni-danove-priznani-holand.png 640w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/rocni-danove-priznani-holand-300x200.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\"><\/picture><\/p>\n<p><span style=\"font-weight: 400;\">Ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v Nizozem\u00ed hraje kl\u00ed\u010dovou roli p\u0159i zaji\u0161\u0165ov\u00e1n\u00ed spravedliv\u00e9ho a vyv\u00e1\u017een\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Umo\u017e\u0148uje vl\u00e1d\u011b posoudit v\u00e1\u0161 celkov\u00fd zdaniteln\u00fd p\u0159\u00edjem ve v\u0161ech t\u0159ech boxech a stanovit va\u0161i kone\u010dnou da\u0148ovou povinnost. Tento proces m\u016f\u017ee m\u00edt dv\u011b mo\u017enosti:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148 k zaplacen\u00ed<\/b><span style=\"font-weight: 400;\"> &#8211; Pokud je vypo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 povinnost na z\u00e1klad\u011b p\u0159\u00edjm\u016f vy\u0161\u0161\u00ed ne\u017e \u010d\u00e1stka, kter\u00e1 byla zadr\u017eena b\u011bhem roku, mus\u00ed rezident zaplatit zb\u00fdvaj\u00edc\u00ed \u010d\u00e1stku prost\u0159ednictv\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vr\u00e1cen\u00ed dan\u011b <\/b><span style=\"font-weight: 400;\">&#8211; Naopak, pokud celkov\u00e1 da\u0148 zadr\u017een\u00e1 p\u0159es\u00e1hne kone\u010dnou da\u0148ovou povinnost, rezident obdr\u017e\u00ed vr\u00e1cen\u00ed dan\u011b od nizozemsk\u00fdch da\u0148ov\u00fdch \u00fa\u0159ad\u016f.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v Nizozem\u00ed<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p><b>Nizozemsk\u00e9 da\u0148ov\u00e9 z\u00e1kony vy\u017eaduj\u00ed, aby jak rezidenti, tak i n\u011bkte\u0159\u00ed nerezidenti podali ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. <\/b><span style=\"font-weight: 400;\">Zn\u00e1t term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed v\u00e1m pom\u016f\u017ee z\u016fstat v souladu se z\u00e1konem a vyhnout se probl\u00e9m\u016fm.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00ed\u017ee je shrnut\u00ed okolnost\u00ed, kter\u00e9 vy\u017eaduj\u00ed pod\u00e1n\u00ed nizozemsk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rezidenti <\/b><span style=\"font-weight: 400;\">&#8211; Rezidentem je osoba, kter\u00e1 str\u00e1v\u00ed v\u00edce ne\u017e 183 dn\u00ed v pr\u016fb\u011bhu fisk\u00e1ln\u00edho roku v Nizozem\u00ed. V\u0161ichni rezidenti jsou obvykle povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, bez ohledu na zdroj p\u0159\u00edjm\u016f. To zahrnuje p\u0159\u00edjmy z dom\u00e1c\u00edch i mezin\u00e1rodn\u00edch zdroj\u016f, jako jsou zam\u011bstn\u00e1n\u00ed, d\u016fchody atd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nerezidenti<\/b><span style=\"font-weight: 400;\"> &#8211; Ti, kte\u0159\u00ed vyd\u011bl\u00e1vaj\u00ed p\u0159\u00edjmy v Nizozem\u00ed, ale nespl\u0148uj\u00ed po\u017eadavky pro rezidentstv\u00ed, mohou b\u00fdt rovn\u011b\u017e povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. To m\u016f\u017ee zahrnovat p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, vlastnictv\u00ed nemovitosti nebo jin\u00e9 zdroje v Nizozem\u00ed.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Kdy je term\u00edn pro pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v Nizozem\u00ed?\u00a0<\/span><\/h3>\n<p><b>Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je velmi p\u0159\u00edsn\u00fd a obvykle p\u0159ipad\u00e1 na 1. kv\u011btna.<\/b><span style=\"font-weight: 400;\"> Tento term\u00edn m\u016f\u017ee b\u00fdt prodlou\u017een na 1. \u010dervence, pokud obdr\u017e\u00edte pozv\u00e1n\u00ed od nizozemsk\u00fdch da\u0148ov\u00fdch \u00fa\u0159ad\u016f (Belastingdienst).<\/span><\/p>\n<p><b>Je nezbytn\u00e9 respektovat term\u00edn a zaplatit da\u0148 z p\u0159\u00edjmu v\u010das, proto\u017ee p\u0159i jeho nedodr\u017een\u00ed hroz\u00ed pokuty a sankce.<\/b><span style=\"font-weight: 400;\"> \u010c\u00edm d\u0159\u00edve pod\u00e1te p\u0159izn\u00e1n\u00ed, t\u00edm rychleji m\u016f\u017eete obdr\u017eet p\u0159\u00edpadn\u00e9 vr\u00e1cen\u00ed dan\u011b, na kter\u00e9 m\u00e1te n\u00e1rok. Pokud pod\u00e1te p\u0159izn\u00e1n\u00ed v\u010das, Belastingdienst m\u016f\u017ee tak\u00e9 rychleji zpracovat va\u0161e da\u0148ov\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v Nizozem\u00ed?\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ti, kte\u0159\u00ed \u017eij\u00ed a <\/span><a href=\"https:\/\/robin.jobs\/cz\/prace-v-holandsku\"><span style=\"font-weight: 400;\">pracuj\u00ed v Nizozem\u00ed<\/span><\/a><span style=\"font-weight: 400;\">, jsou zodpov\u011bdn\u00ed za pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. I kdy\u017e se tento proces m\u016f\u017ee zd\u00e1t n\u00e1ro\u010dn\u00fd, m\u016f\u017ee b\u00fdt zjednodu\u0161en\u00fd n\u00e1sledov\u00e1n\u00edm t\u011bchto krok\u016f:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Shrom\u00e1\u017ed\u011bte relevantn\u00ed dokumenty<\/b><span style=\"font-weight: 400;\"> &#8211; Shrom\u00e1\u017ed\u011bte v\u0161echny dokumenty, jako jsou v\u00fdplatn\u00ed p\u00e1sky (loonstrook), d\u016fkazy o odpo\u010ditateln\u00fdch v\u00fddaj\u00edch a n\u00e1kladech na p\u00e9\u010di o d\u011bti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vyberte zp\u016fsob pod\u00e1n\u00ed <\/b><span style=\"font-weight: 400;\">&#8211; Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017eete podat online prost\u0159ednictv\u00edm webov\u00fdch str\u00e1nek nizozemsk\u00fdch da\u0148ov\u00fdch \u00fa\u0159ad\u016f, pokud m\u00e1te sv\u016fj DigiD (digit\u00e1ln\u00ed ob\u010dansk\u00fd identifik\u00e1tor). Pokud ne, mus\u00edte to ud\u011blat b\u011b\u017en\u011b po\u0161tou.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vypl\u0148te p\u0159izn\u00e1n\u00ed<\/b><span style=\"font-weight: 400;\"> &#8211; Da\u0148ov\u00fd syst\u00e9m v\u00e1m pokl\u00e1d\u00e1 ot\u00e1zky o odpo\u010dtech, p\u0159\u00edjmech a dal\u0161\u00edch relevantn\u00edch informac\u00edch a prov\u00e1d\u00ed v\u00e1s cel\u00fdm procesem.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed <\/b><span style=\"font-weight: 400;\">&#8211; Ujist\u011bte se, \u017ee si p\u0159izn\u00e1n\u00ed p\u0159ed jeho pod\u00e1n\u00edm pe\u010dliv\u011b zkontrolujete a dokon\u010d\u00edte, ne\u017e ho ode\u0161lete elektronicky nebo po\u0161tou.<\/span><\/li>\n<\/ul>\n<h2>Da\u0148ov\u00e9 odpo\u010dty a da\u0148ov\u00e9 \u00falevy<\/h2>\n<p><b>Nizozemsk\u00fd da\u0148ov\u00fd syst\u00e9m uzn\u00e1v\u00e1, \u017ee n\u011bkter\u00e9 ro\u010dn\u00ed v\u00fddaje mohou ovlivnit va\u0161i schopnost platit dan\u011b. <\/b><span style=\"font-weight: 400;\">V kolonce 1 je k dispozici n\u011bkolik odpo\u010dt\u016f, kter\u00e9 zahrnuj\u00ed d\u00e1vky, d\u016fchody a p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed. Tyto odpo\u010dty mohou pomoci sn\u00ed\u017eit v\u00e1\u0161 zdaniteln\u00fd p\u0159\u00edjem.\u00a0<\/span><\/p>\n<p><b>Odpo\u010dty v\u00fddaj\u016f souvisej\u00edc\u00edch se zam\u011bstn\u00e1n\u00edm<\/b><span style=\"font-weight: 400;\"> &#8211; od zdaniteln\u00e9ho p\u0159\u00edjmu si m\u016f\u017eete ode\u010d\u00edst ur\u010dit\u00e9 n\u00e1klady souvisej\u00edc\u00ed s va\u0161\u00ed prac\u00ed, pokud v\u00e1m je zam\u011bstnavatel neproplat\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o cestovn\u00ed v\u00fddaje (ve\u0159ejn\u00e1 doprava nebo kilometry ujet\u00e9 autem p\u0159i slu\u017eebn\u00edch cest\u00e1ch), odborn\u00e9 p\u0159edplatn\u00e9 nebo vybaven\u00ed dom\u00e1c\u00ed kancel\u00e1\u0159e.<\/span><\/p>\n<p><b>Odpo\u010det n\u00e1klad\u016f spojen\u00fdch s p\u00e9\u010d\u00ed o d\u011bti <\/b><span style=\"font-weight: 400;\">&#8211; Nizozemsk\u00e1 vl\u00e1da si uv\u011bdomuje, \u017ee p\u00e9\u010de o d\u011bti m\u016f\u017ee b\u00fdt velmi n\u00e1kladn\u00e1. V z\u00e1vislosti na v\u00fd\u0161i va\u0161eho p\u0159\u00edjmu a typu za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti, kter\u00e9 vyu\u017e\u00edv\u00e1te, si m\u016f\u017eete ode\u010d\u00edst \u010d\u00e1st n\u00e1klad\u016f na p\u00e9\u010di o d\u011bti do 12 let.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Sc\u00e9n\u00e1\u0159<\/b><\/td>\n<td><b>Popis<\/b><\/td>\n<td><b>Procento odpo\u010dtu (z\u00e1vis\u00ed na v\u00fd\u0161i p\u0159\u00edjmu; ni\u017e\u0161\u00ed p\u0159\u00edjem\/vy\u0161\u0161\u00ed procento odpo\u010dtu)<\/b><\/td>\n<td><b>Potenci\u00e1ln\u00ed p\u0159\u00ednos<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Rodina A<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Fisk\u00e1ln\u00ed partner 1 a 2 \/kombinovan\u00fd ro\u010dn\u00ed p\u0159\u00edjem je 70 000 EUR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159edpokl\u00e1dejme, \u017ee vyu\u017eij\u00ed 40 hodin p\u00e9\u010de o d\u011bti t\u00fddn\u011b v za\u0159\u00edzen\u00ed, kter\u00e9 si \u00fa\u010dtuje 8 EUR za hodinu. N\u00e1klady na jesle \u010din\u00ed 16 640 EUR ro\u010dn\u011b (hodinov\u00e1 sazba * po\u010det hodin t\u00fddn\u011b * po\u010det t\u00fddn\u016f ro\u010dn\u011b). Ode\u010dten\u00edm 50 % se sn\u00ed\u017e\u00ed nebo vr\u00e1t\u00ed odpo\u010det 8 320 EUR z jejich zdaniteln\u00e9ho p\u0159\u00edjmu.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Rodina B<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Rodi\u010d samo\u017eivitel\/rodi\u010d s ro\u010dn\u00edm p\u0159\u00edjmem 40 000 EUR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">70%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">P\u0159edpokl\u00e1dejme, \u017ee jejich d\u00edt\u011b nav\u0161t\u011bvuje mimo\u0161koln\u00ed program 20 hodin t\u00fddn\u011b za cenu 5 EUR na hodinu. Ro\u010dn\u011b by to st\u00e1lo 5 200 EUR. Svou da\u0148ovou povinnost by si mohli sn\u00ed\u017eit ode\u010dten\u00edm \u010d\u00e1stky 3 640 EUR p\u0159i 70% odpo\u010dtu.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Jeliko\u017e v\u0161ak m\u016f\u017ee existovat mo\u017enost, \u017ee m\u00e1te n\u00e1rok i na jin\u00e9 typy odpo\u010dt\u016f, je v\u017edy vhodn\u00e9 poradit se s nizozemsk\u00fdm da\u0148ov\u00fdm \u00fa\u0159adem nebo da\u0148ov\u00fdm odborn\u00edkem a ujistit se, \u017ee neprop\u00e1snete \u017e\u00e1dnou p\u0159\u00edle\u017eitost, jak u\u0161et\u0159it n\u011bjak\u00e9 pen\u00edze..<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 \u00falevy\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nizozemsk\u00fd da\u0148ov\u00fd syst\u00e9m tak\u00e9 nab\u00edz\u00ed da\u0148ov\u00e9 \u00falevy, kter\u00e9 mohou d\u00e1le sn\u00ed\u017eit va\u0161i da\u0148ovou povinnost. Tyto \u00falevy p\u016fsob\u00ed jako p\u0159\u00edm\u00e9 sn\u00ed\u017een\u00ed \u010d\u00e1stky dan\u011b, kterou dlu\u017e\u00edte. Mezi b\u011b\u017en\u00e9 mo\u017enosti da\u0148ov\u00fdch \u00falev pat\u0159\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obecn\u00e1 da\u0148ov\u00e1 \u00faleva &#8211; V\u011bt\u0161ina da\u0148ov\u00fdch poplatn\u00edk\u016f m\u00e1 n\u00e1rok na obecnou da\u0148ovou \u00falevu, co\u017e je z\u00e1kladn\u00ed sn\u00ed\u017een\u00ed dan\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 \u00faleva na pracovn\u00edk\u016fm (arbeidskorting) &#8211; Tato \u00faleva m\u016f\u017ee b\u00fdt obzvl\u00e1\u0161\u0165 u\u017eite\u010dn\u00e1 pro n\u00edzkop\u0159\u00edjmov\u00e9 a st\u0159edn\u011bp\u0159\u00edjmov\u00e9 osoby a je ur\u010dena k podpo\u0159e zam\u011bstnanosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 \u00faleva pro seniory (ouderenkorting) &#8211; Tato \u00faleva poskytuje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed pro seniory.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Va\u0161e kone\u010dn\u00e1 da\u0148ov\u00e1 povinnost m\u016f\u017ee b\u00fdt v\u00fdrazn\u011b sn\u00ed\u017eena, pokud se pod\u00edv\u00e1te na mo\u017en\u00e9 odpo\u010dty a da\u0148ov\u00e9 \u00falevy. Pro v\u00edce informac\u00ed a zdroje, kter\u00e9 v\u00e1m mohou pomoci zjistit, na jak\u00e9 odpo\u010dty a \u00falevy m\u00e1te n\u00e1rok, se obra\u0165te na webov\u00e9 str\u00e1nky <\/span><a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/home\/home\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Belastingdienst<\/span><\/a><span style=\"font-weight: 400;\">. Nezapome\u0148te, \u017ee spr\u00e1vn\u00e9 vyu\u017eit\u00ed t\u011bchto mo\u017enost\u00ed m\u016f\u017ee zlep\u0161it va\u0161i da\u0148ovou situaci a p\u0159\u00edpadn\u011b v\u00e9st k v\u011bt\u0161\u00edmu vr\u00e1cen\u00ed dan\u00ed.<\/span><\/p>\n<h2>Zvl\u00e1\u0161tn\u00ed ohledy: 30procentn\u00ed pravidlo pro cizince<\/h2>\n<p><b>Nizozemsko a 30% sn\u00ed\u017een\u00ed mzdy pro zahrani\u010dn\u00ed pracovn\u00edky<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Nizozemsko si je v\u011bdomo probl\u00e9m\u016f, kter\u00fdm \u010del\u00ed vysoce kvalifikovan\u00ed zahrani\u010dn\u00ed pracovn\u00edci p\u0159i p\u0159esunu za prac\u00ed. Aby p\u0159it\u00e1hlo a udr\u017eelo tuto d\u016fle\u017eitou pracovn\u00ed s\u00edlu, nizozemsk\u00e1 vl\u00e1da nab\u00edz\u00ed zahrani\u010dn\u00edm pracovn\u00edk\u016fm sn\u00ed\u017een\u00ed mzdy o 30 %.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Program <\/span><b>30% ruling<\/b><span style=\"font-weight: 400;\"> je da\u0148ov\u00e1 v\u00fdhoda, kter\u00e1 m\u00e1 za c\u00edl sn\u00ed\u017eit finan\u010dn\u00ed z\u00e1t\u011b\u017e zahrani\u010dn\u00edch pracovn\u00edk\u016f. Pokud spl\u0148ujete podm\u00ednky, v\u00e1\u0161 zam\u011bstnavatel v\u00e1m m\u016f\u017ee proplatit a\u017e 30 % va\u0161\u00ed mzdy jako da\u0148ov\u011b nezdaniteln\u00fd p\u0159\u00edsp\u011bvek.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Toto v podstat\u011b sni\u017euje v\u00e1\u0161 zdaniteln\u00fd p\u0159\u00edjem, co\u017e vede k ni\u017e\u0161\u00ed da\u0148ov\u00e9 povinnosti. P\u0159\u00edsp\u011bvek osvobozen\u00fd od dan\u011b se postupn\u011b sni\u017euje v pr\u016fb\u011bhu p\u011bti let (30 % v prvn\u00edch dvou letech zam\u011bstn\u00e1n\u00ed, 20 % ve t\u0159et\u00edm a \u010dtvrt\u00e9m roce a 10 % v p\u00e1t\u00e9m roce).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Navigace nizozemsk\u00fdmi dan\u011bmi jako expat<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00fd syst\u00e9m v Nizozem\u00ed m\u016f\u017ee b\u00fdt pro expaty slo\u017eit\u011bj\u0161\u00ed ne\u017e pro rezidenty. Zde je n\u011bkolik faktor\u016f, kter\u00e9 mohou ovlivnit va\u0161e dan\u011b:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Status pobytu<\/b><span style=\"font-weight: 400;\"> &#8211; To, jak se na v\u00e1s vztahuj\u00ed nizozemsk\u00e9 dan\u011b, z\u00e1vis\u00ed na va\u0161em pobytov\u00e9m statusu. Pokud spl\u0148ujete podm\u00ednky pro rezidentstv\u00ed (v\u00edce ne\u017e 183 dn\u016f v kalend\u00e1\u0159n\u00edm roce), pravd\u011bpodobn\u011b budete povinni platit dan\u011b z va\u0161eho p\u0159\u00edjmu. Na druh\u00e9 stran\u011b m\u016f\u017ee <\/span><b>30% ruling<\/b><span style=\"font-weight: 400;\"> v\u00fdrazn\u011b sn\u00ed\u017eit va\u0161i da\u0148ovou povinnost.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Opr\u00e1vn\u011bn\u00ed k 30% ruling<\/b><span style=\"font-weight: 400;\"> &#8211; Pro kvalifikaci k 30% ruling mus\u00edte splnit specifick\u00e9 podm\u00ednky. To zahrnuje vysok\u00e9 odborn\u00e9 dovednosti, pr\u00e1ci pro nizozemsk\u00e9ho zam\u011bstnavatele, kter\u00fd v\u00e1s p\u0159ijal ze zahrani\u010d\u00ed, a p\u0159\u00edjem nad ur\u010ditou \u00farove\u0148.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00e9 p\u00e1sma<\/b><span style=\"font-weight: 400;\"> &#8211; Vzhledem k progresivn\u00edmu da\u0148ov\u00e9mu syst\u00e9mu se da\u0148ov\u00e9 sazby zvy\u0161uj\u00ed \u00fam\u011brn\u011b s p\u0159\u00edjmem jednotlivce. Pokud po aplikaci 30% ruling z\u016fstane n\u011bjak\u00fd zdaniteln\u00fd p\u0159\u00edjem, budete povinni platit nizozemskou da\u0148 z p\u0159\u00edjmu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nizozemsko se tak m\u016f\u017ee st\u00e1t finan\u010dn\u011b atraktivn\u00edm m\u00edstem pro talenty ze zahrani\u010d\u00ed, kdy\u017e pochop\u00ed, jak v\u00fdhodn\u00e9 je spojen\u00ed <\/span><b>30% ruling<\/b><span style=\"font-weight: 400;\"> a strukturovan\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu.<\/span><\/p>\n<h2>Nizozemsk\u00e1 kalkula\u010dka dan\u011b z p\u0159\u00edjmu<\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-1228429\" src=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand.png\" alt=\"Kalkula\u010dka Dan\u011b Z P\u0159\u00edjmu Holand\" width=\"640\" height=\"640\" srcset=\"https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand.png 640w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand-300x300.png 300w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand-150x150.png 150w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand-308x308.png 308w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand-196x196.png 196w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand-446x446.png 446w, https:\/\/robin.jobs\/cz\/wp-content\/uploads\/sites\/23\/2025\/02\/kalkulacka-dane-z-prijmu-holand-90x90.png 90w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Pro<\/span><a href=\"https:\/\/robin.jobs\/cz\/pracovat-v-zahranici\/prestehovani-do-nizozemska\"><span style=\"font-weight: 400;\"> cizince \u017eij\u00edc\u00ed v Nizozemsku<\/span><\/a><span style=\"font-weight: 400;\"> se m\u016f\u017ee zd\u00e1t da\u0148ov\u00fd syst\u00e9m komplikovan\u00fd. Vl\u00e1da poskytuje snadno pou\u017eitelnou <\/span><span style=\"font-weight: 400;\">online da\u0148ovou kalkula\u010dku<\/span><span style=\"font-weight: 400;\">, kter\u00e1 ob\u010dan\u016fm a cizinc\u016fm pom\u00e1h\u00e1 odhadnout jejich potenci\u00e1ln\u00ed da\u0148ovou povinnost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u016f\u017eete zadat sv\u00e9 p\u0159\u00edjmy, odpo\u010dty a v\u0161echny dal\u0161\u00ed d\u016fle\u017eit\u00e9 \u00fadaje. Kalkula\u010dka poskytuje odhad va\u0161eho zdaniteln\u00e9ho p\u0159\u00edjmu pro ka\u017ed\u00e9 da\u0148ov\u00e9 p\u00e1smo (kolonka 1, 2 nebo 3) a potenci\u00e1ln\u00ed dan\u011b, kter\u00e9 byste mohli platit.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tato kalkula\u010dka dan\u011b z p\u0159\u00edjmu je cenn\u00fdm zdrojem pro z\u00edsk\u00e1n\u00ed p\u0159edb\u011b\u017en\u00e9 p\u0159edstavy o va\u0161\u00ed da\u0148ov\u00e9 situaci a pro p\u0159ij\u00edm\u00e1n\u00ed informovan\u00fdch finan\u010dn\u00edch rozhodnut\u00ed.<\/span><\/p>\n<h2>Da\u0148 z p\u0159\u00edjm\u016f v Nizozemsku: Shrnut\u00ed<\/h2>\n<p><span style=\"font-weight: 400;\">Nizozemsk\u00fd syst\u00e9m dan\u011b z p\u0159\u00edjmu nab\u00edz\u00ed rovnov\u00e1hu mezi spravedlnost\u00ed a efektivitou. Progresivn\u00ed struktura v r\u00e1me\u010dku 1 zaji\u0161\u0165uje, \u017ee da\u0148ov\u00fd poplatn\u00edk s v\u011bt\u0161\u00edm finan\u010dn\u00edm ziskem p\u0159isp\u00edv\u00e1 spole\u010dnosti v\u00edce.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Na druhou stranu jsou kolonky 2 a 3 ur\u010deny pro specifick\u00e9 typy p\u0159\u00edjm\u016f. Pro rezidenty i cizince je pochopen\u00ed tohoto syst\u00e9mu, odpo\u010dt\u016f, z\u00e1po\u010dt\u016f a lh\u016ft nezbytn\u00e9 pro orientaci v da\u0148ov\u00fdch povinnostech.\u00a0<\/span><\/p>\n<p><b>Pokud m\u00e1te jak\u00fdmkoli zp\u016fsobem pochybnosti nebo ot\u00e1zky, nejlep\u0161\u00ed, co m\u016f\u017eete ud\u011blat, je poradit se s nizozemsk\u00fdm da\u0148ov\u00fdm \u00fa\u0159adem nebo da\u0148ov\u00fdm odborn\u00edkem, kter\u00fd v\u00e1m poskytne individu\u00e1ln\u00ed radu.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A pokud o sv\u00e9m p\u0159est\u011bhov\u00e1n\u00ed teprve uva\u017eujete a hled\u00e1te pr\u00e1ci v Nizozemsku, <\/span><a href=\"https:\/\/robin.jobs\/cz\/nabidky-prace\"><span style=\"font-weight: 400;\">prozkoumejte dostupn\u00e9 pracovn\u00ed nab\u00eddky<\/span><\/a><span style=\"font-weight: 400;\"> a dejte n\u00e1m v\u011bd\u011bt, pokud m\u00e1te n\u011bjak\u00e9 dotazy. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nizozemsko je zn\u00e1m\u00e9 sv\u00fdm progresivn\u00edm syst\u00e9mem dan\u011b z p\u0159\u00edjmu &#8211; \u010d\u00edm v\u00edce vyd\u011bl\u00e1v\u00e1te, t\u00edm vy\u0161\u0161\u00ed procento dan\u011b plat\u00edte. Tento syst\u00e9m je navr\u017een tak, aby byl spravedliv\u00fd a transparentn\u00ed, proto\u017ee vl\u00e1da usiluje o jasn\u00e9 a p\u0159edv\u00eddateln\u00e9 zdan\u011bn\u00ed pro v\u0161echny. Povinnost platit da\u0148 z p\u0159\u00edjmu maj\u00ed jak rezidenti, tak nerezidenti. Ke kategorizaci p\u0159\u00edjm\u016f a uplatn\u011bn\u00ed p\u0159\u00edslu\u0161n\u00fdch da\u0148ov\u00fdch&#8230;<\/p>\n","protected":false},"author":13,"featured_media":1228428,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1116],"tags":[],"class_list":["post-1228427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-work","work-category-work-in-the-netherlands"],"acf":[],"_links":{"self":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts\/1228427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/comments?post=1228427"}],"version-history":[{"count":3,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts\/1228427\/revisions"}],"predecessor-version":[{"id":1257149,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/posts\/1228427\/revisions\/1257149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/media\/1228428"}],"wp:attachment":[{"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/media?parent=1228427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/categories?post=1228427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robin.jobs\/cz\/wp-json\/wp\/v2\/tags?post=1228427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}