{"id":30713,"date":"2026-01-16T09:42:42","date_gmt":"2026-01-16T08:42:42","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/danova-rezidence-na-jiznim-kypru-pravidlo-60-dnu\/"},"modified":"2026-02-01T21:25:05","modified_gmt":"2026-02-01T20:25:05","slug":"danova-rezidence-na-jiznim-kypru-pravidlo-60-dnu","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/cs\/danova-rezidence-na-jiznim-kypru-pravidlo-60-dnu\/","title":{"rendered":"Da\u0148ov\u00e1 rezidence na ji\u017en\u00edm Kypru (pravidlo 60 dn\u016f)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\ud83d\udcd8 <strong>Z\u00e1kladn\u00ed informace<\/strong><br\/>Kypr nab\u00edz\u00ed jeden z nejpru\u017en\u011bj\u0161\u00edch re\u017eim\u016f da\u0148ov\u00e9ho rezidentstv\u00ed v EU.<br\/>Podle novely z\u00e1kona z roku 2017 se fyzick\u00e1 osoba m\u016f\u017ee st\u00e1t da\u0148ov\u00fdm rezidentem Kypersk\u00e9 republiky ji\u017e po 60 dnech p\u0159\u00edtomnosti v zemi za rok, pokud jsou spln\u011bny ur\u010dit\u00e9 podm\u00ednky.<\/p>\n\n<p class=\"wp-block-paragraph\">Tento re\u017eim je obl\u00edben\u00fd zejm\u00e9na mezi podnikateli, investory a digit\u00e1ln\u00edmi nom\u00e1dy, kte\u0159\u00ed hledaj\u00ed n\u00edzk\u00e9 zdan\u011bn\u00ed, stabilitu a v\u00fdhody \u010dlenstv\u00ed v EU.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\u2696\ufe0f <strong>Podm\u00ednky 60denn\u00edho pravidla<\/strong><br\/>Aby se fyzick\u00e1 osoba mohla pova\u017eovat za da\u0148ov\u00e9ho rezidenta Kypru, mus\u00ed spl\u0148ovat <strong>v\u0161echny<\/strong> n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>B\u00fdt fyzicky p\u0159\u00edtomen na Kypru alespo\u0148 60 dn\u00ed v kalend\u00e1\u0159n\u00edm roce.<\/li>\n\n\n\n<li>v dan\u00e9m roce neb\u00fdt da\u0148ov\u00fdm rezidentem \u017e\u00e1dn\u00e9 jin\u00e9 zem\u011b.<\/li>\n\n\n\n<li>nevykon\u00e1vat zam\u011bstn\u00e1n\u00ed nebo podnikatelskou \u010dinnost v jin\u00e9 zemi (s v\u00fdjimkou kr\u00e1tkodob\u00fdch cest).<\/li>\n\n\n\n<li>vykon\u00e1vat na Kypru podnikatelskou \u010dinnost nebo zam\u011bstn\u00e1n\u00ed nebo p\u016fsobit jako \u0159editel kypersk\u00e9 spole\u010dnosti.<\/li>\n\n\n\n<li>m\u00edt po celou dobu trval\u00fd pobyt (d\u016fm, byt nebo pronajatou nemovitost) na Kypru.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pokud jsou tyto podm\u00ednky spln\u011bny, je fyzick\u00e1 osoba pova\u017eov\u00e1na za da\u0148ov\u00e9ho rezidenta Kypru, i kdy\u017e zde pob\u00fdv\u00e1 pouze dva m\u011bs\u00edce v roce.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83d\udcc5 <strong>Alternativa &#8211; pravidlo 183 dn\u016f<\/strong><br\/>Krom\u011b 60denn\u00edho re\u017eimu se uplat\u0148uje tak\u00e9 tradi\u010dn\u00ed pravidlo 183 dn\u016f, podle kter\u00e9ho se da\u0148ov\u00fd rezident st\u00e1v\u00e1 po \u0161estim\u011bs\u00ed\u010dn\u00edm pobytu.<br\/>Pokud tedy osoba str\u00e1v\u00ed na Kypru v\u00edce ne\u017e 183 dn\u016f, st\u00e1v\u00e1 se automaticky da\u0148ov\u00fdm rezidentem bez dal\u0161\u00edch podm\u00ednek.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83d\udcb0 <strong>Da\u0148ov\u00e9 v\u00fdhody pro rezidenty<\/strong><br\/>Kypr je v\u0161eobecn\u011b pova\u017eov\u00e1n za jednu z da\u0148ov\u011b nejp\u0159\u00edzniv\u011bj\u0161\u00edch zem\u00ed v EU.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Mezi hlavn\u00ed v\u00fdhody pat\u0159\u00ed:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcbc \u017d\u00e1dn\u00e1 da\u0148 z dividend, \u00farok\u016f ani kapit\u00e1lov\u00fdch zisk\u016f (krom\u011b zisk\u016f z prodeje nemovitost\u00ed na Kypru).<\/li>\n\n\n\n<li>\ud83e\uddfe N\u00edzk\u00e9 sazby dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob:\n<ul class=\"wp-block-list\">\n<li>0 % z p\u0159\u00edjmu do 19 500 eur ro\u010dn\u011b<\/li>\n\n\n\n<li>20-35 % z p\u0159\u00edjmu p\u0159esahuj\u00edc\u00edho tuto hranici<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\ud83c\udfe6 \u017d\u00e1dn\u00e9 majetkov\u00e9, d\u011bdick\u00e9 ani darovac\u00ed dan\u011b<\/li>\n\n\n\n<li>\ud83c\udf0d P\u0159\u00edstup k rozs\u00e1hl\u00e9 s\u00edti smluv o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed (s v\u00edce ne\u017e 65 zem\u011bmi).<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83c\udfe0 <strong>Praktick\u00fd p\u0159\u00edklad<\/strong><br\/>Pokud fyzick\u00e1 osoba vlastn\u00ed spole\u010dnost nebo investice mimo Kypr,<br\/>tr\u00e1v\u00ed na Kypru alespo\u0148 60 dn\u00ed v roce a p\u0159ihl\u00e1s\u00ed si tam trval\u00e9 bydli\u0161t\u011b a adresu, m\u016f\u017ee vyu\u017e\u00edt kypersk\u00e9ho da\u0148ov\u00e9ho rezidentstv\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">V takov\u00fdch p\u0159\u00edpadech je fyzick\u00e1 osoba zdan\u011bna podle kypersk\u00fdch z\u00e1kon\u016f, a nikoli podle z\u00e1kon\u016f zem\u011b p\u016fvodu,<br\/>co\u017e \u010dasto vede k v\u00fdrazn\u00fdm da\u0148ov\u00fdm \u00faspor\u00e1m.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83d\udcc4 <strong>Jak z\u00edskat da\u0148ovou rezidenci<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Z\u00edskat trval\u00fd nebo p\u0159echodn\u00fd pobyt (nap\u0159. &#8222;Yellow Slip&#8220; nebo &#8222;Permanent Residency&#8220;).<\/li>\n\n\n\n<li>Zalo\u017ete si bankovn\u00ed \u00fa\u010det a z\u0159i\u010fte si adresu na Kypru (vlastn\u00ed nebo pronajat\u00e1 nemovitost).<\/li>\n\n\n\n<li>P\u0159edlo\u017ete doklad o minim\u00e1ln\u00edm ro\u010dn\u00edm pobytu v d\u00e9lce 60 dn\u00ed, nap\u0159\u00edklad letenky nebo z\u00e1znamy o ubytov\u00e1n\u00ed.<\/li>\n\n\n\n<li>Po\u017e\u00e1dejte finan\u010dn\u00ed \u00fa\u0159ad o vyd\u00e1n\u00ed <strong>potvrzen\u00ed o da\u0148ov\u00e9m domicilu<\/strong>, kter\u00e9 potvrzuje status da\u0148ov\u00e9ho rezidenta.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 Z\u00e1kladn\u00ed informaceKypr nab\u00edz\u00ed jeden z nejpru\u017en\u011bj\u0161\u00edch re\u017eim\u016f da\u0148ov\u00e9ho rezidentstv\u00ed v EU.Podle novely z\u00e1kona z roku 2017 se fyzick\u00e1 osoba m\u016f\u017ee st\u00e1t da\u0148ov\u00fdm rezidentem Kypersk\u00e9 republiky ji\u017e po 60 dnech p\u0159\u00edtomnosti v zemi za rok, pokud jsou spln\u011bny ur\u010dit\u00e9 podm\u00ednky. Tento re\u017eim je obl\u00edben\u00fd zejm\u00e9na mezi podnikateli, investory a digit\u00e1ln\u00edmi nom\u00e1dy, kte\u0159\u00ed hledaj\u00ed n\u00edzk\u00e9 zdan\u011bn\u00ed,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[671,678],"tags":[],"class_list":["post-30713","post","type-post","status-publish","format-standard","hentry","category-jizni-kypr","category-o-kypru"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/comments?post=30713"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30713\/revisions"}],"predecessor-version":[{"id":30714,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30713\/revisions\/30714"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/media?parent=30713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/categories?post=30713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/tags?post=30713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}