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class="et_pb_post post-925 post type-post status-publish format-standard has-post-thumbnail hentry category-dane">

Výplata podílu na zisku a odvod srážkové daně.

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Lis 3, 2025 | Daně

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Výplata podílu na zisku a odvod srážkové daně. Když obchodní společnost (např. s.r.o.) rozhodne vyplatit společníkům podíl na zisku, musí z tohoto podílu často srazit daň – tzv. srážkovou daň. To znamená, že společnost jako vyplácející subjekt plní roli plátce daně –...

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class="et_pb_post post-927 post type-post status-publish format-standard hentry category-nezarazene">

Daňově uznatelné náklady ve firmě (s.r.o, a.s.)

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Lis 3, 2025 | Nezařazené

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Základní princip Podle § 24 odst. 1 zákona o daních z příjmů (ZDP) jsou daňově uznatelné ty výdaje (náklady), které: byly vynaloženy na dosažení, zajištění a udržení zdanitelných příjmů a jsou prokazatelné, přiměřené a věcně souvisí s činností poplatníka. Z pohledu FÚ...

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class="et_pb_post post-919 post type-post status-publish format-standard has-post-thumbnail hentry category-dane">

Daňové echo III

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Říj 27, 2025 | Daně

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Co je daňové echo? Finanční správa spouští další etapu projektu Daňové echo, který upozorňuje na pravděpodobné nesrovnalosti v daňových přiznáních. Daňoví poplatníci tak mohou chyby bez sankcí napravit a vyhnout se daňové kontrole. Daňové echo III se opět zaměřuje...

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class="et_pb_post post-917 post type-post status-publish format-standard has-post-thumbnail hentry category-dane">

Kdy se zaregistrovat k DPH

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Říj 21, 2025 | Daně

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Povinná registrace k DPH od roku 2025 – co se mění a na co si dát pozor Úvod Od 1. ledna 2025 vstoupila v platnost novela zákona o dani z přidané hodnoty (DPH), která přinesla zásadní změny v pravidlech pro povinnou registraci plátců. Tyto změny ovlivní mnoho...

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class="et_pb_post post-902 post type-post status-publish format-standard has-post-thumbnail hentry category-dane">

Nové podmínky pro povinnost auditu od 1. 1. 2026

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Říj 2, 2025 | Daně

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Novela zákona o účetnictví mění pravidla pro to, kdy je audit povinný. Povinnost auditu nebude platit pro malé účetní jednotky, pokud nesplňují kritéria pro střední/velkou jednotku. Audit však zůstane povinný pro subjekty veřejného zájmu (např. banky, pojišťovny,...

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