{"id":965,"date":"2025-12-07T17:30:13","date_gmt":"2025-12-07T16:30:13","guid":{"rendered":"https:\/\/schweiz.blog\/?p=965"},"modified":"2026-03-19T14:19:38","modified_gmt":"2026-03-19T13:19:38","slug":"svycarsky-danovy-system","status":"publish","type":"post","link":"https:\/\/schweiz.blog\/cs\/schweizer-steuersystem\/","title":{"rendered":"\u0160v\u00fdcarsk\u00fd da\u0148ov\u00fd syst\u00e9m jednodu\u0161e vysv\u011btlen \u2013 Dan\u011b ve \u0160v\u00fdcarsku 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u0160v\u00fdcarsk\u00fd da\u0148ov\u00fd syst\u00e9m vysv\u011btlen jednodu\u0161e: feder\u00e1ln\u00ed, kanton\u00e1ln\u00ed a obecn\u00ed dan\u011b, progrese, sr\u00e1\u017eky a p\u0159\u00edklady pro rok 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160v\u00fdcarsk\u00fd da\u0148ov\u00fd syst\u00e9m je pova\u017eov\u00e1n za slo\u017eit\u00fd \u2013 zejm\u00e9na pro nov\u011b p\u0159\u00edchoz\u00ed. Ve sv\u00e9 podstat\u011b je v\u0161ak logicky strukturovan\u00fd. Tento \u010dl\u00e1nek jasn\u011b vysv\u011btluje, jak dan\u011b ve \u0160v\u00fdcarsku funguj\u00ed, jak\u00e9 typy dan\u00ed existuj\u00ed a jak va\u0161e m\u00edsto bydli\u0161t\u011b ovliv\u0148uje va\u0161i da\u0148ovou z\u00e1t\u011b\u017e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dan\u011b na t\u0159ech \u00farovn\u00edch: feder\u00e1ln\u00ed, kanton\u00e1ln\u00ed a obecn\u00ed<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160v\u00fdcarsko je organizov\u00e1no jako feder\u00e1ln\u00ed st\u00e1t. To znamen\u00e1:<br>Plat\u00edte dan\u011b <strong>nen\u00ed centr\u00e1ln\u00ed<\/strong>, ale na <strong>v\u00edce \u00farovn\u00ed<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Feder\u00e1ln\u00ed dan\u011b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Feder\u00e1ln\u00ed vl\u00e1da vyb\u00edr\u00e1 pouze n\u011bkolik dan\u00ed, v\u010detn\u011b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>p\u0159\u00edm\u00e1 feder\u00e1ln\u00ed da\u0148 z p\u0159\u00edjmu<\/li>\n\n\n\n<li>Da\u0148 z p\u0159idan\u00e9 hodnoty (DPH)<\/li>\n\n\n\n<li>Sr\u00e1\u017ekov\u00e1 da\u0148<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto p\u0159\u00edjmy se pou\u017e\u00edvaj\u00ed na n\u00e1rodn\u00ed \u00fakoly, jako je infrastruktura, bezpe\u010dnost nebo soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kanton\u00e1ln\u00ed dan\u011b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00fd kanton m\u00e1 sv\u016fj vlastn\u00ed da\u0148ov\u00fd z\u00e1kon, vlastn\u00ed sazby a vlastn\u00ed sr\u00e1\u017eky.<br>To vede k velk\u00fdm rozd\u00edl\u016fm mezi regiony \u2013 nap\u0159. Zug je obzvl\u00e1\u0161t\u011b levn\u00fd, zat\u00edmco Neuch\u00e2tel je pom\u011brn\u011b drah\u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>M\u00edstn\u00ed dan\u011b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Obce tak\u00e9 vyb\u00edraj\u00ed dan\u011b, obvykle jako <strong>procento<\/strong> kanton\u00e1ln\u00ed da\u0148.<br>Proto i st\u011bhov\u00e1n\u00ed do sousedn\u00ed obce m\u016f\u017ee znateln\u011b zm\u011bnit v\u00e1\u0161 da\u0148ov\u00fd v\u00fddaj.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Jak se vypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z p\u0159\u00edjmu?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nejprve se ur\u010d\u00ed p\u0159\u00edjem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plat<\/li>\n\n\n\n<li>D\u016fchody<\/li>\n\n\n\n<li>Kapit\u00e1lov\u00e9 zisky<\/li>\n\n\n\n<li>Dodate\u010dn\u00fd p\u0159\u00edjem<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pot\u00e9 lze prov\u00e9st sr\u00e1\u017eky, nap\u0159.:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profesion\u00e1ln\u00ed v\u00fddaje<\/li>\n\n\n\n<li>Pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/li>\n\n\n\n<li>Pil\u00ed\u0159 3a<\/li>\n\n\n\n<li>p\u00e9\u010de o d\u011bti<\/li>\n\n\n\n<li>Darovat<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Teprve po v\u0161ech odpo\u010dtech se <strong>zdaniteln\u00fd p\u0159\u00edjem<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010c\u00edm vy\u0161\u0161\u00ed je zdaniteln\u00fd p\u0159\u00edjem, t\u00edm vy\u0161\u0161\u00ed je da\u0148ov\u00e1 sazba \u2192 <strong>progresivn\u00ed syst\u00e9m<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Da\u0148 z majetku ve \u0160v\u00fdcarsku<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Na rozd\u00edl od mnoha zem\u00ed \u0160v\u00fdcarsko vyb\u00edr\u00e1 <strong>Da\u0148 z majetku<\/strong>.<br>Nez\u00edsk\u00e1v\u00e1 se od feder\u00e1ln\u00ed vl\u00e1dy, ale pouze od kanton\u016f a obc\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zda\u0148uj\u00ed se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pen\u00edze na \u00fa\u010dtech<\/li>\n\n\n\n<li>Cenn\u00e9 pap\u00edry<\/li>\n\n\n\n<li>vlastnictv\u00ed<\/li>\n\n\n\n<li>vozidla<\/li>\n\n\n\n<li>Kryptom\u011bny<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dluhy se ode\u010dtou \u2013 tak\u017ee se zdan\u00ed \u010dist\u00e9 jm\u011bn\u00ed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pro\u010d jsou mezi kantony tak velk\u00e9 rozd\u00edly?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Proto\u017ee kantony maj\u00ed sv\u00e9 vlastn\u00ed da\u0148ov\u00e9 z\u00e1kony, vedou politick\u00e1 rozhodnut\u00ed k obrovsk\u00fdm rozd\u00edl\u016fm:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Kantony p\u0159\u00edzniv\u00e9 pro podnik\u00e1n\u00ed = ni\u017e\u0161\u00ed dan\u011b z p\u0159\u00edjmu a dan\u011b z majetku<br>\u2714 Soci\u00e1ln\u011b orientovan\u00e9 kantony = vy\u0161\u0161\u00ed dan\u011b, ale v\u00edce vl\u00e1dn\u00edch slu\u017eeb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U soukrom\u00fdch osob m\u016f\u017ee da\u0148ov\u00fd rozd\u00edl \u010dinit n\u011bkolik tis\u00edc frank\u016f ro\u010dn\u011b.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Z\u00e1v\u011br<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160v\u00fdcarsk\u00fd da\u0148ov\u00fd syst\u00e9m je zalo\u017een na federalismu, osobn\u00ed odpov\u011bdnosti a transparentnosti. Ti, kte\u0159\u00ed rozum\u00ed z\u00e1klad\u016fm, rychle pochop\u00ed, pro\u010d je m\u00edsto bydli\u0161t\u011b tak d\u016fle\u017eit\u00e9 a jak leg\u00e1ln\u011b u\u0161et\u0159it na dan\u00edch.<\/p>","protected":false},"excerpt":{"rendered":"Das Schweizer Steuersystem einfach erkl\u00e4rt: Bundes-, Kantons- und Gemeindesteuern, Progression, Abz\u00fcge und Beispiele f\u00fcr 2026. Das Schweizer Steuersystem&hellip;","protected":false},"author":274216737,"featured_media":968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_page_reading_time":"","csco_page_toc_navigation":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"csco_post_video_bg_volume":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2724],"tags":[3047],"class_list":{"0":"post-965","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-alltag","8":"tag-schweizer-steuersystem","9":"cs-entry","10":"cs-video-wrap"},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/schweiz.blog\/wp-content\/uploads\/2025\/12\/20251207_1725_Schweizer-Steuersystem-Illustration_simple_compose_01kbwt17cjf40bsetw50za5bhf.png?fit=1536%2C1024&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgWLwP-fz","_links":{"self":[{"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/posts\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/users\/274216737"}],"replies":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":2,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/posts\/965\/revisions"}],"predecessor-version":[{"id":969,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/posts\/965\/revisions\/969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/media\/968"}],"wp:attachment":[{"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/categories?post=965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schweiz.blog\/cs\/wp-json\/wp\/v2\/tags?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}