{"id":9463,"date":"2024-11-25T10:20:55","date_gmt":"2024-11-25T09:20:55","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9463"},"modified":"2024-11-28T11:22:25","modified_gmt":"2024-11-28T10:22:25","slug":"the-czk-40-million-limit-for-the-exemption-of-income-from-the-sale-of-shares-and-securities-will-apply-from-1-january-2025","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-czk-40-million-limit-for-the-exemption-of-income-from-the-sale-of-shares-and-securities-will-apply-from-1-january-2025\/","title":{"rendered":"The CZK 40 million limit for the exemption of income from the sale of shares and securities will apply from 1 January 2025"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Until 31 December 2024, the income of natural persons from the sale of securities and shares in business corporations is fully exempt from the personal income tax if the \u201ctime test\u201d is met, i.e. 3 years for securities and 5 years for shares in business corporations. From 1 January 2025, a limit of CZK 40 million per taxpayer and calendar year is introduced for such exempt income.<\/p>\n","protected":false},"author":117,"featured_media":9464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[385,30,8],"class_list":["post-9463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9463"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9463\/revisions"}],"predecessor-version":[{"id":9465,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9463\/revisions\/9465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9464"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}