{"id":27315,"date":"2026-01-16T09:42:42","date_gmt":"2026-01-16T08:42:42","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/danova-rezidencia-na-juznom-cypre-pravidlo-60-dni\/"},"modified":"2026-01-20T09:03:38","modified_gmt":"2026-01-20T08:03:38","slug":"danova-rezidencia-na-juznom-cypre-pravidlo-60-dni","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/sk\/danova-rezidencia-na-juznom-cypre-pravidlo-60-dni\/","title":{"rendered":"Da\u0148ov\u00e1 rezidencia na ju\u017enom Cypre (pravidlo 60 dn\u00ed)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\ud83d\udcd8 Z\u00e1kladn\u00e9 <strong>inform\u00e1cie<\/strong><br\/>Cyprus pon\u00faka jeden z najflexibilnej\u0161\u00edch syst\u00e9mov da\u0148ovej rezidencie v E\u00da.<br\/>Pod\u013ea novely z\u00e1kona z roku 2017 sa fyzick\u00e1 osoba m\u00f4\u017ee sta\u0165 da\u0148ov\u00fdm rezidentom Cyperskej republiky u\u017e po 60 d\u0148och pr\u00edtomnosti v krajine za rok, ak s\u00fa splnen\u00e9 ur\u010dit\u00e9 podmienky.<\/p>\n\n<p class=\"wp-block-paragraph\">Tento re\u017eim je ob\u013e\u00faben\u00fd najm\u00e4 medzi podnikate\u013emi, investormi a digit\u00e1lnymi nom\u00e1dmi, ktor\u00ed h\u013eadaj\u00fa n\u00edzke dane, stabilitu a v\u00fdhody \u010dlenstva v E\u00da.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\u2696\ufe0f <strong>Podmienky 60-d\u0148ov\u00e9ho pravidla<\/strong><br\/>Aby sa <strong>fyzick\u00e1 osoba<\/strong> mohla kvalifikova\u0165 ako da\u0148ov\u00fd rezident Cypru, <strong>mus\u00ed<\/strong> sp\u013a\u0148a\u0165 v\u0161etky tieto podmienky:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>By\u0165 fyzicky pr\u00edtomn\u00fd na Cypre najmenej 60 dn\u00ed po\u010das kalend\u00e1rneho roka.<\/li>\n\n\n\n<li>neby\u0165 v danom roku da\u0148ov\u00fdm rezidentom \u017eiadnej inej krajiny.<\/li>\n\n\n\n<li>nevykon\u00e1va\u0165 zamestnanie alebo podnikate\u013esk\u00fa \u010dinnos\u0165 v inej krajine (okrem kr\u00e1tkodob\u00fdch ciest).<\/li>\n\n\n\n<li>vykon\u00e1va\u0165 podnikate\u013esk\u00fa \u010dinnos\u0165 alebo zamestnanie na Cypre alebo p\u00f4sobi\u0165 ako riadite\u013e cyperskej spolo\u010dnosti.<\/li>\n\n\n\n<li>ma\u0165 trval\u00e9 bydlisko (dom, byt alebo prenajat\u00fa nehnute\u013enos\u0165) na Cypre po\u010das cel\u00e9ho obdobia.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ak s\u00fa tieto podmienky splnen\u00e9, fyzick\u00e1 osoba sa pova\u017euje za da\u0148ov\u00e9ho rezidenta Cypru, aj ke\u010f sa tam zdr\u017eiava len dva mesiace v roku.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83d\udcc5 Alternat\u00edva <strong>&#8211; pravidlo 183 dn\u00ed<\/strong><br\/>Okrem 60-d\u0148ovej sch\u00e9my sa uplat\u0148uje aj tradi\u010dn\u00e9 pravidlo 183 dn\u00ed, pod\u013ea ktor\u00e9ho da\u0148ov\u00e1 rezidencia vznik\u00e1 po \u0161es\u0165mesa\u010dnom pobyte.<br\/>Ak teda osoba str\u00e1vi na Cypre viac ako 183 dn\u00ed, automaticky sa st\u00e1va da\u0148ov\u00fdm rezidentom bez ak\u00fdchko\u013evek \u010fal\u0161\u00edch podmienok.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83d\udcb0 Da\u0148ov\u00e9 <strong>v\u00fdhody pre rezidentov<\/strong><br\/>Cyprus je v\u0161eobecne pova\u017eovan\u00fd za jednu z da\u0148ovo najpriate\u013eskej\u0161\u00edch kraj\u00edn v E\u00da.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Medzi hlavn\u00e9 v\u00fdhody patr\u00ed:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcbc \u017diadna da\u0148 z dividend, \u00farokov alebo kapit\u00e1lov\u00fdch ziskov (okrem ziskov z predaja nehnute\u013enost\u00ed na Cypre).<\/li>\n\n\n\n<li>\ud83e\uddfe N\u00edzke sadzby dane z pr\u00edjmov fyzick\u00fdch os\u00f4b:\n<ul class=\"wp-block-list\">\n<li>0 % z pr\u00edjmu do v\u00fd\u0161ky 19 500 EUR ro\u010dne<\/li>\n\n\n\n<li>20-35 % z pr\u00edjmu presahuj\u00faceho t\u00fato hranicu<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\ud83c\udfe6 \u017diadne dane z majetku, dedi\u010dstva alebo darovania<\/li>\n\n\n\n<li>\ud83c\udf0d Pr\u00edstup k rozsiahlej sieti zml\u00fav o zamedzen\u00ed dvojit\u00e9ho zdanenia (s viac ako 65 krajinami)<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p class=\"wp-block-paragraph\">\ud83c\udfe0 Praktick\u00fd <strong>pr\u00edklad<\/strong><br\/>Ak fyzick\u00e1 osoba vlastn\u00ed spolo\u010dnos\u0165 alebo invest\u00edcie mimo Cypru,<br\/>str\u00e1vi na Cypre aspo\u0148 60 dn\u00ed v roku a prihl\u00e1si si tam trval\u00fd pobyt a adresu, m\u00f4\u017ee vyu\u017ei\u0165 v\u00fdhody cypersk\u00e9ho da\u0148ov\u00e9ho pobytu.<\/p>\n\n<p class=\"wp-block-paragraph\">V tak\u00fdchto pr\u00edpadoch sa fyzick\u00e1 osoba zda\u0148uje pod\u013ea cypersk\u00fdch z\u00e1konov a nie pod\u013ea z\u00e1konov krajiny p\u00f4vodu,<br\/>\u010do \u010dasto vedie k zna\u010dn\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 Ako <strong>z\u00edska\u0165 da\u0148ov\u00fa rezidenciu<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>z\u00edska\u0165 trval\u00fd alebo prechodn\u00fd pobyt (napr. &#8222;\u017elt\u00fd preukaz&#8220; alebo &#8222;trval\u00fd pobyt&#8220;).<\/li>\n\n\n\n<li>Otvorte si bankov\u00fd \u00fa\u010det a zistite si adresu na Cypre (vlastn\u00e1 alebo prenajat\u00e1 nehnute\u013enos\u0165).<\/li>\n\n\n\n<li>Predlo\u017ete doklad o minim\u00e1lnom ro\u010dnom pobyte 60 dn\u00ed, napr\u00edklad letenky alebo z\u00e1znamy o ubytovan\u00ed.<\/li>\n\n\n\n<li>Po\u017eiadajte da\u0148ov\u00fd \u00farad o vydanie <strong>potvrdenia o da\u0148ovej rezidencii,<\/strong> ktor\u00e9 potvrdzuje status da\u0148ov\u00e9ho rezidenta.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 Z\u00e1kladn\u00e9 inform\u00e1cieCyprus pon\u00faka jeden z najflexibilnej\u0161\u00edch syst\u00e9mov da\u0148ovej rezidencie v E\u00da.Pod\u013ea novely z\u00e1kona z roku 2017 sa fyzick\u00e1 osoba m\u00f4\u017ee sta\u0165 da\u0148ov\u00fdm rezidentom Cyperskej republiky u\u017e po 60 d\u0148och pr\u00edtomnosti v krajine za rok, ak s\u00fa splnen\u00e9 ur\u010dit\u00e9 podmienky. Tento re\u017eim je ob\u013e\u00faben\u00fd najm\u00e4 medzi podnikate\u013emi, investormi a digit\u00e1lnymi nom\u00e1dmi, ktor\u00ed h\u013eadaj\u00fa n\u00edzke dane,&#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":[536,521],"tags":[],"class_list":["post-27315","post","type-post","status-publish","format-standard","hentry","category-juzny-cyprus","category-o-cypre"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/comments?post=27315"}],"version-history":[{"count":3,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27315\/revisions"}],"predecessor-version":[{"id":27842,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27315\/revisions\/27842"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/media?parent=27315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/categories?post=27315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/tags?post=27315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}