{"id":12551,"date":"2021-12-23T07:00:47","date_gmt":"2021-12-23T06:00:47","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/danova-rezidencia-fyzickych-osob\/"},"modified":"2023-06-26T11:04:02","modified_gmt":"2023-06-26T09:04:02","slug":"danova-rezidencia-fyzickych-osob","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danova-rezidencia-fyzickych-osob\/","title":{"rendered":"Da\u0148ov\u00e1 rezidencia fyzick\u00fdch os\u00f4b"},"content":{"rendered":"<h2>Da\u0148ov\u00fd rezident a da\u0148ov\u00fd nerezident<\/h2>\n<p>Fyzick\u00e1 osoba so slovenskou \u0161t\u00e1tnou pr\u00edslu\u0161nos\u0165ou m\u00f4\u017ee v\u00a0praxi pod\u013eahn\u00fa\u0165 domnienke, \u017ee je ako slovensk\u00fd ob\u010dan automaticky pova\u017eovan\u00fd za slovensk\u00e9ho da\u0148ov\u00e9ho rezidenta. Ako si ale ni\u017e\u0161ie uk\u00e1\u017eeme, ur\u010dovanie da\u0148ovej rezidencie sa vykon\u00e1va systematick\u00fdm sp\u00f4sobom s\u00a0vyu\u017eit\u00edm n\u00e1rodn\u00fdch da\u0148ov\u00fdch predpisov a\u00a0pr\u00edpadne tie\u017e s\u00a0aplik\u00e1ciou pr\u00edslu\u0161nej zmluvy s\u00a0zamedzen\u00ed dvojit\u00e9ho zdanenia (\u010falej len \u201eZZDZ\u201c), pokia\u013e ju konkr\u00e9tne \u0161t\u00e1ty medzi sebou uzavreli.<\/p>\n<p>Ka\u017ed\u00fd \u010dlovek by mal pri v\u00e4zbe na t\u00fato problematiku spozornie\u0165 najm\u00e4 v\u00a0situ\u00e1cii, kedy vykazuje ur\u010dit\u00fd \u201eosobn\u00fd\u201c alebo \u201efinan\u010dn\u00fd\u201c presah cez hranice dvoch \u0161t\u00e1tov. V\u00a0prvom pr\u00edpade ide o\u00a0skuto\u010dnos\u0165, kedy sa fyzick\u00e1 osoba zdr\u017euje behom ur\u010dit\u00e9ho \u010dasov\u00e9ho intervalu na \u00fazem\u00ed dvoch alebo viacer\u00fdch kraj\u00edn. V\u00a0druhom pr\u00edpade o\u00a0ide o\u00a0situ\u00e1ciu, kedy \u010dlovek zost\u00e1va na \u00fazem\u00ed jedn\u00e9ho \u0161t\u00e1tu, av\u0161ak generuje pr\u00edjmy zo zahrani\u010dia, resp. zo zahrani\u010dia a\u00a0z\u00a0tuzemska.<\/p>\n<p>Pri ur\u010dovan\u00ed da\u0148ovej rezident\u00fary je nutn\u00e9 re\u0161pektova\u0165 n\u00e1rodn\u00e9 da\u0148ov\u00e9 predpisy dotknut\u00fdch \u0161t\u00e1tov, v\u00a0ktor\u00fdch fyzick\u00e1 osoba vykazuje svoj osobn\u00fd alebo finan\u010dn\u00fd presah. Na Slovensku je potrebn\u00e9 re\u0161pektova\u0165 z\u00e1kon \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov s\u00a0vyu\u017eit\u00edm konkr\u00e9tnej ZZDZ, pokia\u013e ju Slovensk\u00e1 republika s\u00a0dan\u00fdm \u0161t\u00e1tom uzavrela.<\/p>\n<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov definuje da\u0148ovn\u00edka s\u00a0neobmedzenou da\u0148ovou povinnos\u0165ou \u2013 da\u0148ov\u00e9ho rezidenta SR v \u00a72 \u00a0p\u00edsm. d) nasledovne:<\/p>\n<p><strong>da\u0148ovn\u00edkom s neobmedzenou da\u0148ovou povinnos\u0165ou<\/strong>\u00a0 je fyzick\u00e1 osoba, ktor\u00e1 m\u00e1 na \u00fazem\u00ed Slovenskej republiky trval\u00fd pobyt bydlisko alebo sa tu obvykle zdr\u017eiava, pri\u010dom:<\/p>\n<p>1a. fyzick\u00e1 osoba m\u00e1 na \u00fazem\u00ed Slovenskej republiky bydlisko, ak m\u00e1 mo\u017enos\u0165 ubytovania, ktor\u00e9 nesl\u00fa\u017ei len na pr\u00edle\u017eitostn\u00e9 ubytovanie, a so zrete\u013eom na v\u0161etky s\u00favisiace skuto\u010dnosti a okolnosti <strong>vr\u00e1tane osobn\u00fdch v\u00e4zieb a ekonomick\u00fdch v\u00e4zieb fyzickej osoby k \u00fazemiu Slovenskej republiky<\/strong> je zrejm\u00fd z\u00e1mer fyzickej osoby sa v tomto bydlisku trvale zdr\u017eiava\u0165,<\/p>\n<p>1b. fyzick\u00e1 osoba sa obvykle zdr\u017eiava na \u00fazem\u00ed Slovenskej republiky, ak <strong>sa tu zdr\u017eiava aspo\u0148 183 dn\u00ed v pr\u00edslu\u0161nom kalend\u00e1rnom roku<\/strong>, a to s\u00favisle alebo v nieko\u013ek\u00fdch obdobiach; do tohto obdobia sa zapo\u010d\u00edtava ka\u017ed\u00fd, aj za\u010dat\u00fd de\u0148 pobytu,<\/p>\n<p>Pod\u013ea rovnak\u00e9ho z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov m\u00e1 da\u0148ov\u00fd rezident da\u0148ov\u00fa povinnos\u0165 zo v\u0161etk\u00fdch pr\u00edjmov zo zdrojov plyn\u00facich z\u00a0\u00fazemia SR a\u00a0aj v\u0161etk\u00fdch ostatn\u00fdch pr\u00edjmov plyn\u00facich zo zahrani\u010dia.<\/p>\n<p>Naproti tomu maj\u00fa da\u0148ov\u00ed nerezidenti SR povinnos\u0165 zdani\u0165 iba pr\u00edjmy plyn\u00face zo zdrojov z\u00a0\u00fazemia Slovenska, pri\u010dom tento pr\u00edjem je ru\u010den\u00fd ZZDZ, ak existuje s\u00a0konkr\u00e9tnym druh\u00fdm \u0161t\u00e1tom a\u00a0pod\u013ea \u00a7 16 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/sigmund-EgwhIBec0Ck-unsplash.jpg\" alt=\"\" width=\"668\" height=\"501\" class=\"aligncenter size-single-post-thumb wp-image-96508\" \/><\/p>\n<h2>Ur\u010dovanie da\u0148ovej rezidencie<\/h2>\n<p>Ako teda postupova\u0165 pri ur\u010dovan\u00ed da\u0148ov\u00e9ho domicilu fyzickej osoby?<\/p>\n<p>Najsk\u00f4r je potrebn\u00e9 na\u0161tudova\u0165 podmienky pre da\u0148ov\u00fa rezidenciu v\u00a0s\u00falade s\u00a0pr\u00edslu\u0161n\u00fdmi n\u00e1rodn\u00fdmi da\u0148ov\u00fdmi predpismi kraj\u00edn, v\u00a0ktor\u00fdch fyzick\u00e1 osoba vykazuje svoj presah. To znamen\u00e1, je potrebn\u00e9 testova\u0165 podmienky pre da\u0148ov\u00fd domicil pod\u013ea slovensk\u00e9ho z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov a\u00a0tie\u017e pod\u013ea ekvivalentn\u00e9ho da\u0148ov\u00e9ho predpisu druhej krajiny. Nesta\u010d\u00ed n\u00e1m teda skontrolova\u0165 podmienky da\u0148ovej rezidencie iba pod\u013ea slovensk\u00e9ho z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, ale je potrebn\u00e9 vedie\u0165 podmienky da\u0148ov\u00e9ho domicilu aj pod\u013ea da\u0148ov\u00e9ho z\u00e1kona druhej krajiny.<\/p>\n<p>Pod\u013ea slovensk\u00e9ho z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je fyzick\u00e1 osoba da\u0148ov\u00fdm rezidentom, resp. osobou s\u00a0neobmedzenou da\u0148ovou povinnos\u0165ou vtedy, ak tu m\u00e1 bydlisko alebo sa tu obvykle zdr\u017euje, ako sme citovali z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov vy\u0161\u0161ie.<\/p>\n<p><strong><em>Trval\u00fdm pobytom <\/em><\/strong>je trval\u00fd pobyt ob\u010dana spravidla v mieste jeho st\u00e1leho bydliska na \u00fazem\u00ed Slovenskej republiky pod\u013ea \u00a7 3 ods. 1 z\u00e1kona \u010d. 253\/1998 Z. z. o hl\u00e1sen\u00ed pobytu ob\u010danov Slovenskej republiky a registri obyvate\u013eov Slovenskej republiky v znen\u00ed neskor\u0161\u00edch predpisov a pobyt cudzinca na \u00fazem\u00ed Slovenskej republiky na z\u00e1klade udelen\u00e9ho povolenia na trval\u00fd pobyt pod\u013ea \u00a7 34 ods. 1 z\u00e1kona \u010d. 48\/2002 Z. z. o pobyte cudzincov a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p><strong><em>Obvykl\u00fdm zdr\u017eiavan\u00edm <\/em><\/strong>sa fyzickej osoby na \u00fazem\u00ed Slovenskej republiky je ak tak\u00e1to osoba nem\u00e1 na \u00fazem\u00ed Slovenskej republiky trval\u00fd pobyt, ale sa tu zdr\u017eiava aspo\u0148 183 dn\u00ed v pr\u00edslu\u0161nom kalend\u00e1rnom roku, a to s\u00favisle alebo v nieko\u013ek\u00fdch obdobiach, pri\u010dom do tohto obdobia sa zapo\u010d\u00edtava ka\u017ed\u00fd, aj za\u010dat\u00fd de\u0148 pobytu.<\/p>\n<p>Pomerne rozsiahly pokyn k\u00a0posudzovaniu da\u0148ovej rezidencie fyzick\u00fdch a\u00a0aj pr\u00e1vnick\u00fdch os\u00f4b n\u00e1jdete na str\u00e1nke www.financnasprava.sk.<\/p>\n<p>Ak\u00e9 m\u00f4\u017eu by\u0165 v\u00fdsledky n\u00e1\u0161ho sk\u00famania?<\/p>\n<p>Prv\u00fdm variantom je situ\u00e1cia, kedy fyzick\u00ed osoba spln\u00ed podmienky da\u0148ovej rezidencie pod\u013ea z\u00edkona o\u00a0dani z\u00a0pr\u00edjmov Slovenskej republiky a\u00a0s\u00fa\u010dasne spln\u00ed podmienky da\u0148ov\u00e9ho nerezidenta pod\u013ea pr\u00e1vnej \u00fapravy druh\u00e9ho \u0161t\u00e1tu. V\u00a0tomto pr\u00edpade sa fyzick\u00e1 osoba st\u00e1va da\u0148ov\u00fdm rezidentom Slovenska a\u00a0da\u0148ov\u00fdm nerezidentom druhej krajiny.<\/p>\n<p>Druh\u00fdm variantom je situ\u00e1cia, ak fyzick\u00e1 osoba je nerezidentom Slovenskej republiky a\u00a0z\u00e1rove\u0148 da\u0148ov\u00fdm rezidentom druh\u00e9ho \u0161t\u00e1tu pod\u013ea jeho da\u0148ov\u00e9ho predpisu. Vtedy je fyzick\u00e1 osoba da\u0148ov\u00fdm nerezidentom Slovenska, zdan\u00ed iba pr\u00edjmy plyn\u00face zo zdrojov na Slovensku a\u00a0ako da\u0148ov\u00fd rezident druhej krajiny vysporiada svoje da\u0148ov\u00e9 z\u00e1le\u017eitosti pod\u013ea da\u0148ovej legislat\u00edvy druh\u00e9ho \u0161t\u00e1tu.<\/p>\n<p>Tret\u00ed variant predstavuje skuto\u010dnos\u0165, \u017ee je fyzick\u00e1 osoba nerezidentom pod\u013ea slovenskej da\u0148ovej legislat\u00edvy a\u00a0z\u00e1rove\u0148 je da\u0148ov\u00fdm nerezidentom pod\u013ea legislat\u00edvy druh\u00e9ho \u0161t\u00e1tu.<\/p>\n<p>\u0160tvrt\u00fdm variantom je pr\u00edpad, kedy je fyzick\u00e1 osoba da\u0148ov\u00fdm rezidentom Slovenskej republiky a\u00a0s\u00fa\u010dasne je da\u0148ov\u00fdm rezidentom pod\u013ea pr\u00e1vnych predpisov druh\u00e9ho \u0161t\u00e1tu. V\u00a0tejto situ\u00e1cii je potrebn\u00e9 testova\u0165 da\u0148ov\u00fa rezidenciu \u010falej s\u00a0t\u00fdm, \u017ee rie\u0161enie bude z\u00e1visie\u0165 od toho, \u010di existuje ZZDZ medzi Slovenskom a\u00a0druh\u00fdm \u0161t\u00e1tom alebo nie. Preh\u013ead ZDZZ n\u00e1jdete na str\u00e1nkach Ministerstva financi\u00ed SR alebo na str\u00e1nke Finan\u010dnej spr\u00e1vy. Pokia\u013e t\u00e1to zmluva s\u00a0druh\u00fdm \u0161t\u00e1tom existuje, ozna\u010duje druh\u00fa krajinu ako zmluvn\u00fd \u0161t\u00e1t. Pokia\u013e nebola tak\u00e1to zmluva uzavret\u00e1, b\u00fdva druh\u00fd \u0161t\u00e1t ozna\u010dovan\u00fd ako nezmluvn\u00fd \u0161t\u00e1t.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12551\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12551\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<p>Pokia\u013e je Slovensk\u00e1 republika a\u00a0druh\u00fd \u0161t\u00e1t v\u00a0poz\u00edcii nezmluvn\u00fdch \u0161t\u00e1tov, je fyzick\u00e1 osoba da\u0148ov\u00fdm rezidentom obidvoch kraj\u00edn a\u00a0vysporiada svoje da\u0148ov\u00e9 povinnosti pod\u013ea n\u00e1rodn\u00fdch legislat\u00edv.<\/p>\n<p>Pokia\u013e je Slovensko a\u00a0druh\u00e1 krajina v\u00a0poz\u00edcii zmluvn\u00fdch \u0161t\u00e1tov, proces rozhodovania o\u00a0ur\u010denie da\u0148ovej rezidencie pokra\u010duje a\u00a0to s\u00a0vyu\u017eit\u00edm pr\u00edslu\u0161nej ZZDZ. Medzin\u00e1rodn\u00e9 zmluvy s\u00fa uzatv\u00e1ran\u00e9 v\u00a0s\u00falade s\u00a0tzv. vzorov\u00fdmi ZZDZ, tie star\u0161ie vych\u00e1dzaj\u00fa zo vzorovej zmluvy OSN, tie nov\u0161ie re\u0161pektuj\u00fa \u0161trukt\u00faru pod\u013ea OECD.<\/p>\n<p>Vzorov\u00e1 zmluva pon\u00faka p\u00e4\u0165stup\u0148ov\u00fd rozhodovac\u00ed postup pre ur\u010denie da\u0148ov\u00e9ho domicilu fyzickej osoby, pri\u010dom ZZDZ m\u00f4\u017ee obsahova\u0165 v\u0161etk\u00fdch p\u00e4\u0165 rozhodovac\u00edch stup\u0148ov. Pokia\u013e nie je mo\u017en\u00e9 rozhodn\u00fa\u0165 pod\u013ea prv\u00e9ho rozhodovacieho stup\u0148a, postupuje sa pod\u013ea nasleduj\u00faceho rozhodovacieho stup\u0148a. Ide o\u00a0nasleduj\u00face krit\u00e9ria chronologicky:<\/p>\n<ol>\n<li>St\u00e1ly byt<\/li>\n<li>Ekonomick\u00e9 a\u00a0\u017eivotn\u00e9 z\u00e1ujmy fyzickej osoby<\/li>\n<li>Obvykl\u00e9 zdr\u017eiavanie fyzickej osoby<\/li>\n<li>\u0160t\u00e1tne ob\u010dianstvo<\/li>\n<li>Dohoda pr\u00edslu\u0161n\u00fdch \u00faradov, resp. ministerstiev financi\u00ed pr\u00edslu\u0161n\u00fdch \u0161t\u00e1tov<\/li>\n<\/ol>\n<p>Pri posudzovan\u00ed jednotliv\u00fdch krit\u00e9ri\u00ed je potrebn\u00e9 vych\u00e1dza\u0165 z\u00a0ich defin\u00edci\u00ed v\u00a0pr\u00edslu\u0161nej ZZDZ. Z\u00a0uveden\u00e9ho vypl\u00fdva, \u017ee \u0161t\u00e1tne ob\u010dianstvo m\u00e1lokedy zohr\u00e1va rozhoduj\u00facu a v\u00fdznamn\u00fa \u00falohu pri ur\u010dovan\u00ed da\u0148ovej rezidencie.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00fd rezident a da\u0148ov\u00fd nerezident Fyzick\u00e1 osoba so slovenskou \u0161t\u00e1tnou pr\u00edslu\u0161nos\u0165ou m\u00f4\u017ee v\u00a0praxi pod\u013eahn\u00fa\u0165 domnienke, \u017ee je ako slovensk\u00fd ob\u010dan automaticky pova\u017eovan\u00fd za slovensk\u00e9ho da\u0148ov\u00e9ho &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12552,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[432,616],"class_list":["post-12551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-danova-rezidencia","tag-fyzicke-osoby"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12551"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12551\/revisions"}],"predecessor-version":[{"id":12553,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12551\/revisions\/12553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12552"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}