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);line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-875 .elementor-element.elementor-element-c2f6689 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-875 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-875 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-875 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading 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.heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-875 .elementor-element.elementor-element-6a67a90 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-875 .elementor-element.elementor-element-6a67a90 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-875 .elementor-element.elementor-element-6a67a90 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-875 .elementor-element.elementor-element-63155c3{--display:flex;}@media(max-width:1024px){.elementor-875 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:120px;--padding-left:10px;--padding-right:10px;}.elementor-875 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-875 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-875 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( 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.jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"875\" class=\"elementor elementor-875\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___69f4f9e4f1ad8\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_69f4f9e4f31e0\" ><h2 class=\"post-title style-color \">Zda\u0148ovanie kryptomien v roku 2025: \u010co potrebujete vedie\u0165?<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69f4f9e4f4063\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/df5778da-b493-432a-932a-c71ffd32bdcd-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_69f4f9e500fa4\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_69f4f9e501dc9\" ><p class=\"post-date \">14. April 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_69f4f9e503899\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5b77bf elementor-widget elementor-widget-text-editor\" data-id=\"3d5b77bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zda\u0148ovanie kryptomien je jednou z najdiskutovanej\u0161\u00edch t\u00e9m medzi investormi a obchodn\u00edkmi. Rok 2025 prin\u00e1\u0161a nov\u00e9 pravidl\u00e1 a v\u00fdzvy, ktor\u00e9 ovplyvnia, ako sa s kryptomenami zaobch\u00e1dza z da\u0148ov\u00e9ho h\u013eadiska. V tomto \u010dl\u00e1nku sa pozrieme na z\u00e1kladn\u00e9 pravidl\u00e1, v\u00fdpo\u010dty dan\u00ed a mo\u017enosti da\u0148ovej optimaliz\u00e1cie, pri\u010dom podrobne rozoberieme aj legislat\u00edvne zmeny a praktick\u00e9 pr\u00edklady.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69f4f9e506d17\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Legislat\u00edva a zda\u0148ovanie kryptomien<\/h2><\/div><div class=\"heading-section-description\"><p>Pod\u013ea z\u00e1kona o dani z pr\u00edjmov (z\u00e1kon \u010d. 595\/2003 Z. z.) je predmetom zdanenia pr\u00edjem z predaja kryptomien. To zah\u0155\u0148a:<\/p><ul><li><p>v\u00fdmenu kryptomeny za fiat (napr. euro, dol\u00e1r),<\/p><\/li><li><p>v\u00fdmenu jednej kryptomeny za in\u00fa kryptomenu,<\/p><\/li><li><p>pou\u017eitie kryptomeny na n\u00e1kup tovarov alebo slu\u017eieb,<\/p><\/li><li><p>pr\u00edjmy z \u0165a\u017eby kryptomien,<\/p><\/li><li><p>staking a \u010fal\u0161ie formy pas\u00edvnych v\u00fdnosov.<\/p><\/li><\/ul><p>Ak kryptomeny len dr\u017e\u00edte a nepred\u00e1vate ich, nevznik\u00e1 v\u00e1m povinnos\u0165 plati\u0165 da\u0148. D\u00f4le\u017eit\u00e9 je v\u0161ak vies\u0165 si presn\u00fa evidenciu transakci\u00ed, preto\u017ee pri predaji bude potrebn\u00e9 dokladova\u0165 n\u00e1kupn\u00fa cenu.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69f4f9e508a9a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Novinky v legislat\u00edve pre rok 2025<\/h2><\/div><div class=\"heading-section-description\"><p>V roku 2025 sa na Slovensku o\u010dak\u00e1vaj\u00fa viacer\u00e9 zmeny v da\u0148ov\u00fdch z\u00e1konoch t\u00fdkaj\u00facich sa kryptomien. Medzi najv\u00fdznamnej\u0161ie patr\u00ed:<\/p><ul><li><p>Zavedenie povinnosti detailnej evidencie v\u0161etk\u00fdch kryptotransakci\u00ed,<\/p><\/li><li><p>Mo\u017enos\u0165 uplatnenia ur\u010dit\u00fdch da\u0148ov\u00fdch \u00fa\u013eav pri dlhodobom dr\u017ean\u00ed kryptomien,<\/p><\/li><li><p>Presnej\u0161ia defin\u00edcia da\u0148ov\u00fdch v\u00fddavkov s\u00favisiacich s \u0165a\u017ebou a stakingom,<\/p><\/li><li><p>Pr\u00edsnej\u0161ia regul\u00e1cia obchodovania s kryptomenami v r\u00e1mci platforiem E\u00da.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69f4f9e50a33b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy vznik\u00e1 povinnos\u0165 zaplati\u0165 da\u0148?<\/h2><\/div><div class=\"heading-section-description\"><p>Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 v momente realiz\u00e1cie zisku. Ak napr\u00edklad k\u00fapite Bitcoin za 10 000 \u20ac a pred\u00e1te ho za 20 000 \u20ac, v\u00e1\u0161 zdanite\u013en\u00fd zisk je 10 000 \u20ac. Straty z obchodovania je mo\u017en\u00e9 odpo\u010d\u00edta\u0165 len v r\u00e1mci ziskov\u00fdch transakci\u00ed, pri\u010dom je d\u00f4le\u017eit\u00e9 evidova\u0165 v\u0161etky pr\u00edjmy a v\u00fddavky.<\/p><p>Na Slovensku je pre zda\u0148ovanie kryptomien rozhoduj\u00face, \u010di ste fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba. V pr\u00edpade fyzick\u00fdch os\u00f4b sa kryptomeny zda\u0148uj\u00fa ako ostatn\u00fd pr\u00edjem, zatia\u013e \u010do pri pr\u00e1vnick\u00fdch osob\u00e1ch sa kryptomeny pova\u017euj\u00fa za majetok podniku.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eca2137 elementor-widget elementor-widget-jkit_heading\" data-id=\"eca2137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_69f4f9e50b6d8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdpo\u010det dane pre fyzick\u00e9 osoby<\/h2><\/div><div class=\"heading-section-description\"><p>Fyzick\u00e9 osoby zda\u0148uj\u00fa pr\u00edjem z kryptomien nasledovne:<\/p><ul><li><p><strong>19 % da\u0148<\/strong>\u00a0pre pr\u00edjem do 48 441,43 \u20ac (176,8-n\u00e1sobok \u017eivotn\u00e9ho minima),<\/p><\/li><li><p><strong>25 % da\u0148<\/strong>\u00a0pre pr\u00edjem nad 48 441,43 \u20ac,<\/p><\/li><li><p><strong>15 % zdravotn\u00e9 odvody<\/strong>\u00a0z dosiahnut\u00e9ho zisku.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141eb64 elementor-widget elementor-widget-jkit_heading\" data-id=\"141eb64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_69f4f9e50caa3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Podrobn\u00e9 pr\u00edklady v\u00fdpo\u010dtu dane:<\/h2><\/div><div class=\"heading-section-description\"><ol><li><p><strong>Pr\u00edpad n\u00edzkeho zisku:<\/strong>\u00a0Nak\u00fapite kryptomeny za 5 000 \u20ac, o rok ich pred\u00e1te za 8 000 \u20ac. V\u00e1\u0161 zisk je 3 000 \u20ac, z ktor\u00e9ho zaplat\u00edte 19 % da\u0148, t. j. 570 \u20ac a 15 % zdravotn\u00e9 odvody, t. j. 450 \u20ac.<\/p><\/li><li><p><strong>Pr\u00edpad vy\u0161\u0161ieho zisku:<\/strong>\u00a0Nak\u00fapite kryptomeny za 50 000 \u20ac, pred\u00e1te za 100 000 \u20ac. Zisk 50 000 \u20ac sa rozdel\u00ed na dve \u010dasti: prv\u00fdch 48 441 \u20ac sa zda\u0148uje 19 %, zvy\u0161n\u00fdch 1 559 \u20ac sadzbou 25 %.<\/p><\/li><\/ol><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4964e elementor-widget elementor-widget-jkit_heading\" data-id=\"9f4964e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_69f4f9e50de3e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zda\u0148ovanie pr\u00e1vnick\u00fdch os\u00f4b<\/h2><\/div><div class=\"heading-section-description\"><p>Pre firmy platia odli\u0161n\u00e9 sadzby:<\/p><ul><li><p><strong>10 % da\u0148<\/strong>\u00a0pre pr\u00edjmy do 100 000 \u20ac,<\/p><\/li><li><p><strong>21 % da\u0148<\/strong>\u00a0pre pr\u00edjmy od 100 000 \u20ac do 5 000 000 \u20ac,<\/p><\/li><li><p><strong>24 % da\u0148<\/strong>\u00a0pre pr\u00edjmy nad 5 000 000 \u20ac.<\/p><\/li><\/ul><p>V\u00fddavky spojen\u00e9 s obchodovan\u00edm (napr. poplatky burze, transak\u010dn\u00e9 n\u00e1klady) m\u00f4\u017eu by\u0165 odpo\u010d\u00edtan\u00e9 ako n\u00e1klady na dosiahnutie zdanite\u013en\u00e9ho pr\u00edjmu.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2f6689 elementor-widget elementor-widget-jkit_heading\" data-id=\"c2f6689\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_69f4f9e50f2ef\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako zda\u0148ova\u0165 staking a \u0165a\u017ebu?<\/h2><\/div><div class=\"heading-section-description\"><p>Staking a \u0165a\u017eba kryptomien sa pova\u017euj\u00fa za pr\u00edjem a podliehaj\u00fa zdaneniu. Pri \u0165a\u017ebe je mo\u017en\u00e9 do n\u00e1kladov zapo\u010d\u00edta\u0165 v\u00fddavky na elektrick\u00fa energiu \u010di hardv\u00e9r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1355873 elementor-widget elementor-widget-jkit_heading\" data-id=\"1355873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_69f4f9e5105d2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Mo\u017enosti da\u0148ovej optimaliz\u00e1cie<\/h2><\/div><div class=\"heading-section-description\"><ol><li><p><strong>Zmena da\u0148ovej rezidencie<\/strong>\u00a0\u2013 v niektor\u00fdch krajin\u00e1ch sa kryptomeny nezda\u0148uj\u00fa alebo maj\u00fa priaznivej\u0161ie podmienky.<\/p><\/li><li><p><strong>Vyu\u017eitie s.r.o. na obchodovanie<\/strong>\u00a0\u2013 pre akt\u00edvnych obchodn\u00edkov m\u00f4\u017ee by\u0165 v\u00fdhodnej\u0161ie zalo\u017ei\u0165 firmu a optimalizova\u0165 dane.<\/p><\/li><li><p><strong>Stratov\u00e9 obchody<\/strong>\u00a0\u2013 ak m\u00e1te stratov\u00e9 obchody, m\u00f4\u017eete ich uzavrie\u0165 na konci roka, aby ste si zn\u00ed\u017eili da\u0148ov\u00fd z\u00e1klad.<\/p><\/li><li><p><strong>Pou\u017eitie FIFO alebo v\u00e1\u017een\u00e9ho priemeru<\/strong>\u00a0\u2013 v\u00fdber spr\u00e1vnej met\u00f3dy oce\u0148ovania kryptoakt\u00edv m\u00f4\u017ee ovplyvni\u0165 v\u00fd\u0161ku zdanite\u013en\u00e9ho zisku.<\/p><\/li><\/ol><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a67a90 elementor-widget elementor-widget-jkit_heading\" data-id=\"6a67a90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_69f4f9e511a6a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">M\u00fdty o vyh\u00fdban\u00ed sa daniam<\/h2><\/div><div class=\"heading-section-description\"><p>Niektor\u00ed sa domnievaj\u00fa, \u017ee ak kryptomeny pou\u017eij\u00fa na n\u00e1kup tovaru, vyhn\u00fa sa zdaneniu. To v\u0161ak nie je pravda \u2013 ka\u017ed\u00e1 realizovan\u00e1 transakcia sa pova\u017euje za predaj a podlieha zdaneniu.<\/p><p>\u010eal\u0161\u00ed \u010dast\u00fd m\u00fdtus je, \u017ee kryptomeny ulo\u017een\u00e9 na zahrani\u010dn\u00fdch burz\u00e1ch nie s\u00fa sledovan\u00e9. Av\u0161ak finan\u010dn\u00e1 spr\u00e1va m\u00e1 st\u00e1le viac n\u00e1strojov na monitorovanie transakci\u00ed a kontrolu da\u0148ov\u00fdch \u00fanikov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63155c3 e-flex e-con-boxed e-con e-parent\" data-id=\"63155c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-978abcc elementor-widget elementor-widget-shortcode\" data-id=\"978abcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Zda\u0148ovanie kryptomien v roku 2025: \u010co potrebujete vedie\u0165? Autor Dobryuctovnik Publikovan\u00e9 14. apr\u00edla 2025 Zdie\u013eajte \u010dl\u00e1nok Zda\u0148ovanie kryptomien je jednou z najdiskutovanej\u0161\u00edch t\u00e9m medzi investormi a obchodn\u00edkmi. Rok 2025 prin\u00e1\u0161a nov\u00e9 pravidl\u00e1 a v\u00fdzvy, ktor\u00e9 ovplyvnia, ako sa s kryptomenami zaobch\u00e1dza z da\u0148ov\u00e9ho h\u013eadiska. V tomto \u010dl\u00e1nku sa pozrieme na z\u00e1kladn\u00e9 pravidl\u00e1, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":877,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=875"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/875\/revisions"}],"predecessor-version":[{"id":1204,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/875\/revisions\/1204"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/877"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}