<\/p>\n
Vl\u00e1dy na cel\u00e9m sv\u011bt\u011b zav\u00e1d\u011bj\u00ed pro finan\u010dn\u00ed instituce nov\u00e9 po\u017eadavky na sb\u011br a vykazov\u00e1n\u00ed informac\u00ed, aby omezily da\u0148ov\u00e9 \u00faniky a ochr\u00e1nily integritu da\u0148ov\u00fdch syst\u00e9m\u016f.<\/span><\/p>\n eToro se zav\u00e1zalo dodr\u017eovat v\u0161echny platn\u00e9 pr\u00e1vn\u00ed a regulatorn\u00ed po\u017eadavky. Krom\u011b jin\u00fdch re\u017eim\u016f dodr\u017euje Foreign Account Tax Compliance Act (FATCA) a Spole\u010dn\u00fd reportovac\u00ed standard (CRS).<\/span><\/p>\n Na\u0161\u00ed nejvy\u0161\u0161\u00ed prioritou je spokojenost na\u0161ich z\u00e1kazn\u00edk\u016f, a proto bychom V\u00e1m r\u00e1di pomohli porozum\u011bt, co pro V\u00e1s znamenaj\u00ed v\u0161echny v\u00fd\u0161e zm\u00edn\u011bn\u00e9 regulace.<\/span><\/p>\n<\/div><\/div><\/span> Da\u0148ov\u00fd z\u00e1kon Foreign Account Tax Compliance Act (zde a d\u00e1le: FATCA) byl zaveden Ministerstvem financ\u00ed USA a Finan\u010dn\u00edm \u00fa\u0159adem feder\u00e1ln\u00ed vl\u00e1dy (IRS). \u00da\u010delem FATCA je podporovat dodr\u017eov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159edpis\u016f t\u00edm, \u017ee zabr\u00e1n\u00ed \u201eosob\u00e1m z USA\u201c ve vyu\u017e\u00edv\u00e1n\u00ed bank a dal\u0161\u00edch finan\u010dn\u00edch organizac\u00ed, aby se vyhnuli pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed v USA t\u00fdkaj\u00edc\u00edch se jejich zisk\u016f a aktiv.<\/span><\/p>\n Nemal\u00fd po\u010det zem\u00ed a teritori\u00ed cel\u00e9ho sv\u011bta ji\u017e podepsal mezivl\u00e1dn\u00ed dohody s vl\u00e1dou Spojen\u00fdch st\u00e1t\u016f americk\u00fdch (IGA) ve v\u011bci dodr\u017eov\u00e1n\u00ed FATCA. Tyto dohody IGA vedou k integraci legislativy FATCA do m\u00edstn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/span><\/p>\n Pro aktualizovan\u00fd seznam IGA pros\u00edm<\/span> klikn\u011bte zde<\/span><\/a>.<\/span><\/p>\n<\/div><\/div><\/span> Od eToro se po\u017eaduje jednou ro\u010dn\u011b vykazovat informace o finan\u010dn\u00edch \u00fa\u010dtech dr\u017een\u00fdch p\u0159\u00edmo \u010di nep\u0159\u00edmo osobami z USA.<\/span><\/p>\n Pokud tedy budeme m\u00edt d\u016fvod se domn\u00edvat, \u017ee jste pro \u00fa\u010dely FATCA osobou z USA, m\u016f\u017eeme V\u00e1s kontaktovat a vy\u017e\u00e1dat si dal\u0161\u00ed informace a dokumenty.<\/span><\/p>\n Je rovn\u011b\u017e d\u016fle\u017eit\u00e9 zd\u016fraznit, \u017ee FATCA je pr\u016fb\u011b\u017en\u00fd proces. Jestli\u017ee se zm\u011bn\u00ed informace o Va\u0161em \u00fa\u010dtu, m\u016f\u017eeme b\u00fdt po\u017e\u00e1d\u00e1ni, abychom V\u00e1s kontaktovali, abychom z\u00edskali dodate\u010dn\u00e9 informace nebo dokumenty a mohli tak aktualizovat klasifikaci Va\u0161eho \u00fa\u010dtu podle FATCA. D\u00e1le zm\u011bn\u00ed-li se u V\u00e1s okolnosti maj\u00edc\u00ed vliv na status FATCA, mus\u00edte o tom informovat tiketem Centrum z\u00e1kaznick\u00fdch slu\u017eeb eToro do 30 dn\u016f od p\u0159edm\u011btn\u00e9 zm\u011bny.<\/span>\u00a0<\/span><\/p>\n eToro m\u016f\u017ee tak\u00e9 pot\u0159ebovat zajistit informace o klientech, kte\u0159\u00ed n\u00e1m neposkytnou po\u017eadovanou dokumentaci.<\/span>\u00a0<\/span><\/p>\n Za ur\u010dit\u00fdch okolnost\u00ed a v p\u0159\u00edpad\u011b, \u017ee n\u00e1m klienti neposkytnou pot\u0159ebnou dokumentaci nebo budou obchodovat se subjekty nedodr\u017euj\u00edc\u00edmi tyto p\u0159edpisy, m\u016f\u017eeme b\u00fdt po\u017e\u00e1d\u00e1n\u00ed o uplatn\u011bn\u00ed 24% sr\u00e1\u017ekov\u00e9 dan\u011b USA t\u00fdkaj\u00edc\u00ed se ur\u010dit\u00fdch druh\u016f p\u0159\u00edjm\u016f v USA vyplacen\u00fdch t\u011bmto klient\u016fm (\u201eN\u00e1hradn\u00ed sr\u00e1\u017eky\u201c).<\/span><\/p>\n Nedod\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00e9 dokumentace v p\u0159edepsan\u00e9 lh\u016ft\u011b eToro m\u016f\u017ee m\u00edt za n\u00e1sledek omezen\u00ed nebo uzav\u0159en\u00ed Va\u0161eho \u00fa\u010dtu.<\/span><\/p>\n<\/div><\/div><\/span> Term\u00edn \u201eOsoba z USA\u201c znamen\u00e1 (mimo jin\u00e9) n\u00e1sleduj\u00edc\u00ed:<\/span><\/p>\n Nejste-li si jisti, zda spl\u0148ujete definici osoby z USA, mus\u00edte vyhledat nez\u00e1visl\u00e9ho da\u0148ov\u00e9ho poradce nebo se pro v\u00edce informac\u00ed pod\u00edvat na<\/span> webov\u00e9 str\u00e1nky IRS<\/span><\/a>.<\/span><\/p>\n<\/div><\/div><\/span> V\u0161echny finan\u010dn\u00ed instituce v zem\u00edch IGA v\u010detn\u011b bank, pojistitel\u016f a spole\u010dnost\u00ed spravuj\u00edc\u00edch aktiva jsou pod\u0159\u00edzeny FATCA a po\u017eaduje se od nich pln\u011bn\u00ed jej\u00edch pravidel.<\/span><\/p>\n eToro se zav\u00e1zalo k pln\u00e9mu dodr\u017eov\u00e1n\u00ed FATCA ve v\u0161ech zem\u00edch a teritori\u00edch sv\u00e9 p\u016fsobnosti.<\/span><\/p>\n<\/div><\/div><\/span> Vykazujeme jak osobn\u00ed informace (nap\u0159\u00edklad jm\u00e9no, adresu, identifika\u010dn\u00ed \u010d\u00edslo pl\u00e1tce dan\u011b v USA), tak tak\u00e9 finan\u010dn\u00ed informace (nap\u0159\u00edklad \u010d\u00edslo \u00fa\u010dtu, z\u016fstatek na \u00fa\u010dtu, obnosy placen\u00e9 na \u00fa\u010det), podle pravidel v\u00fdkaznictv\u00ed FATCA.<\/span><\/p>\n<\/div><\/div><\/span> Spole\u010dn\u00fd \u00fa\u010det, kter\u00fd m\u00e1 jednoho vlastn\u00edka z USA, je pova\u017eov\u00e1n za \u00fa\u010det USA, a proto cel\u00fd \u00fa\u010det podl\u00e9h\u00e1 legislativ\u011b FATCA.<\/span><\/p>\n<\/div><\/div><\/span> Podle typu \u00fa\u010dtu m\u016f\u017eete b\u00fdt p\u0159i otev\u00edr\u00e1n\u00ed sv\u00e9ho \u00fa\u010dtu po\u017e\u00e1d\u00e1ni, abyste n\u00e1m p\u0159edlo\u017eili n\u011bkter\u00e1 ov\u011b\u0159en\u00ed vztahuj\u00edc\u00ed se k FATCA.<\/span><\/p>\n U firemn\u00edch \u00fa\u010dt\u016f shroma\u017e\u010fuje eToro \u010destn\u00e1 prohl\u00e1\u0161en\u00ed klient\u016f p\u0159es otev\u00edrac\u00ed formul\u00e1\u0159 firemn\u00edho \u00fa\u010dtu. Definov\u00e1n\u00ed typu subjektu pro \u00fa\u010dely ov\u011b\u0159en\u00ed FATCA m\u016f\u017ee b\u00fdt komplexn\u00edm procesem vy\u017eaduj\u00edc\u00edm nez\u00e1visl\u00e9 da\u0148ov\u00e9 poradenstv\u00ed. eToro nem\u016f\u017ee a ani neprovozuje da\u0148ov\u00e9 poradenstv\u00ed, ale P\u0159\u00edru\u010dka FATCA a CRS od eToro V\u00e1m m\u016f\u017ee pomoci ur\u010dit V\u00e1\u0161 typ subjektu pro \u00fa\u010dely FATCA po otev\u0159en\u00ed firemn\u00edho \u00fa\u010dtu.<\/span><\/p>\n Pak V\u00e1s m\u016f\u017eeme kontaktovat kv\u016fli z\u00edsk\u00e1n\u00ed dal\u0161\u00edch informac\u00ed a dokument\u016f.<\/span><\/p>\n P\u0159\u00edslu\u0161n\u00fdm klient\u016fm sd\u011bl\u00edme \u00fapln\u00e9 podrobnosti o informac\u00edch a dokumentech pot\u0159ebn\u00fdch pro \u00fa\u010dely FATCA. Mezi dokumenty mohou b\u00fdt da\u0148ov\u00e9 formul\u00e1\u0159e USA (uv\u00e1d\u011bn\u00e9 t\u00e9\u017e jako formul\u00e1\u0159e s\u00e9rie W). Osoby z USA mus\u00ed vyplnit<\/span> formul\u00e1\u0159 W-9<\/span><\/a>, zat\u00edmco od osob z ostatn\u00edch zem\u00ed m\u016f\u017ee b\u00fdt po\u017eadov\u00e1no vypln\u011bn\u00ed<\/span> s\u00e9rie W-8<\/span><\/a>.<\/span><\/p>\n<\/div><\/div><\/span> Po\u017eadovanou dokumentaci a informace byste m\u011bli poskytnout do data uveden\u00e9ho v e-mailu, kter\u00fd jste obdr\u017eeli od eToro.<\/span><\/p>\n eToro se zav\u00e1zalo k pln\u00e9mu dodr\u017eov\u00e1n\u00ed FATCA ve v\u0161ech zem\u00edch sv\u00e9 p\u016fsobnosti.<\/span><\/p>\n Skupina eToro nemus\u00ed otev\u00edrat nov\u00e9 \u00fa\u010dty a nab\u00edzet dal\u0161\u00ed produkty a slu\u017eby klient\u016fm, kte\u0159\u00ed nevyhov\u00ed \u017e\u00e1dosti eToro o dokumentaci k ur\u010den\u00ed jejich statusu v r\u00e1mci FATCA.<\/span><\/p>\n V souladu s p\u0159edpisy FATCA m\u016f\u017ee eToro ukon\u010dit vztah s klienty, kte\u0159\u00ed se rozhodnou neposkytnout pot\u0159ebn\u00e9 informace a dokumentaci v z\u00e1konn\u00e9 lh\u016ft\u011b.<\/span><\/p>\n eToro m\u016f\u017ee tak\u00e9 pot\u0159ebovat zajistit \u00fa\u0159ad\u016fm informace o klientech, kte\u0159\u00ed neposkytnou po\u017eadovanou dokumentaci\/informace p\u0159\u00edslu\u0161n\u00fdm m\u00edstn\u00edm da\u0148ov\u00fdm \u00fa\u0159ad\u016fm.<\/span><\/p>\n M\u016f\u017eeme b\u00fdt rovn\u011b\u017e po\u017e\u00e1d\u00e1ni o zadr\u017een\u00ed dan\u011b nebo p\u0159\u00edchoz\u00ed platby z USA.<\/span><\/p>\n Nedod\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00e9 dokumentace v p\u0159edepsan\u00e9 lh\u016ft\u011b eToro m\u016f\u017ee m\u00edt za n\u00e1sledek omezen\u00ed nebo uzav\u0159en\u00ed Va\u0161eho \u00fa\u010dtu.<\/span><\/p>\n<\/div><\/div><\/span> Spole\u010dn\u00fd reportovac\u00ed standard (zde a d\u00e1le: CRS), uv\u00e1d\u011bn\u00fd jako Norma pro automatickou v\u00fdm\u011bnu informac\u00ed o finan\u010dn\u00edch \u00fa\u010dtech (AEOI), vyvinut\u00fd Organizac\u00ed pro hospod\u00e1\u0159skou spolupr\u00e1ci a rozvoj (OECD), vyz\u00fdv\u00e1 st\u00e1ty k z\u00edsk\u00e1v\u00e1n\u00ed informac\u00ed od jejich finan\u010dn\u00edch instituc\u00ed a k jejich automatick\u00e9 v\u00fdm\u011bn\u011b s dal\u0161\u00edmi st\u00e1ty na ka\u017edoro\u010dn\u00ed b\u00e1zi. CRS ur\u010duje informace o finan\u010dn\u00edch \u00fa\u010dtech, kter\u00e9 maj\u00ed b\u00fdt vym\u011b\u0148ov\u00e1ny, finan\u010dn\u00ed instituce s povinnost\u00ed reportovat, r\u016fzn\u00e9 typy \u00fa\u010dt\u016f a da\u0148ov\u00fdch pl\u00e1tc\u016f, kter\u00fdch se to t\u00fdk\u00e1, a tak\u00e9 b\u011b\u017en\u00e9 postupy \u0159\u00e1dn\u00e9 p\u00e9\u010de, kter\u00e9 mus\u00ed finan\u010dn\u00ed instituce dodr\u017eovat.<\/span><\/p>\n Odkaz:<\/span> http:\/\/www.oecd.org\/tax\/automatic-exchange\/common-reporting-standard\/<\/span><\/a><\/p>\n<\/div><\/div><\/span> CRS se sna\u017e\u00ed ur\u010dit da\u0148ovou p\u0159\u00edslu\u0161nost klient\u016f. V r\u00e1mci CRS se po\u017eaduje od finan\u010dn\u00edch instituc\u00ed jako eToro, aby identifikovaly klienty, kte\u0159\u00ed se jev\u00ed b\u00fdt da\u0148ov\u00fdmi poplatn\u00edky v jin\u00e9 zemi ne\u017e ve kter\u00e9 vlastn\u00ed sv\u00e9 \u00fa\u010dty a produkty, a aby poskytovaly ur\u010dit\u00e9 informace finan\u010dn\u00edm \u00fa\u0159ad\u016fm v m\u00edst\u011b p\u016fsobnosti eToro. M\u00edstn\u00ed da\u0148ov\u00e9 \u00fa\u0159ady pak mohou tyto informace sd\u00edlet s finan\u010dn\u00edmi \u00fa\u0159ady zem\u011b, v n\u00ed\u017e m\u00e1 klient da\u0148ovou povinnost.<\/span><\/p>\n<\/div><\/div><\/span> V r\u00e1mci CRS vy\u017eaduj\u00ed finan\u010dn\u00ed \u00fa\u0159ady od finan\u010dn\u00edch instituc\u00ed jako eToro shroma\u017e\u010fovat a p\u0159ed\u00e1vat ur\u010dit\u00e9 informace vztahuj\u00edc\u00ed se k da\u0148ov\u00e9mu statusu sv\u00fdch klient\u016f.<\/span><\/p>\n Jestli\u017ee si u n\u00e1s otev\u0159ete nov\u00fd \u00fa\u010det nebo jste ji\u017e na\u0161\u00edm klientem a investujete do nov\u00fdch finan\u010dn\u00edch produkt\u016f nebo se n\u011bjak zm\u011bnily Va\u0161e pom\u011bry, po\u017e\u00e1d\u00e1me V\u00e1s o potvrzen\u00ed n\u011bkter\u00fdch podrobnost\u00ed o V\u00e1s. Tento proces se naz\u00fdv\u00e1 \u201e\u010destn\u00e9 prohl\u00e1\u0161en\u00ed\u201c a my jsme v r\u00e1mci CRS povinni shroma\u017e\u010fovat tyto informace.<\/span><\/p>\n Jestli\u017ee se Va\u0161e pom\u011bry zm\u011bnily, m\u016f\u017eete n\u00e1s o tom informovat p\u0159ed\u00e1n\u00edm aktu\u00e1ln\u00edch ov\u011b\u0159en\u00fdch dokument\u016f prost\u0159ednictv\u00edm<\/span> platformy eToro<\/span><\/a> nebo otev\u0159en\u00edm p\u0159\u00edpadu v na\u0161em<\/span> Centru z\u00e1kaznick\u00fdch slu\u017eeb<\/span><\/a>.<\/span><\/p>\n Informace o sv\u00e9m da\u0148ov\u00e9m identifika\u010dn\u00edm \u010d\u00edsle m\u016f\u017eete p\u0159idat i kliknut\u00edm na Nastaven\u00ed (Settings), pak na \u00da\u010det (Account) a pak na DI\u010c (Tax ID).<\/span><\/p>\n<\/div><\/div><\/span> V souladu s po\u017eadavky CRS V\u00e1s po\u017e\u00e1d\u00e1me o tyto informace:<\/span><\/p>\n *Neplat\u00ed ve v\u0161ech z\u00fa\u010dastn\u011bn\u00fdch zem\u00edch\/jurisdikc\u00edch a podl\u00e9h\u00e1 m\u00edstn\u00edm pr\u00e1vn\u00edm p\u0159edpis\u016fm.<\/span><\/p>\n **eToro shroma\u017e\u010fuje \u010destn\u00e1 prohl\u00e1\u0161en\u00ed firemn\u00edch klient\u016f p\u0159es otev\u00edrac\u00ed formul\u00e1\u0159 firemn\u00edho \u00fa\u010dtu. Definov\u00e1n\u00ed typu subjektu pro \u00fa\u010dely \u010destn\u00e9ho prohl\u00e1\u0161en\u00ed m\u016f\u017ee b\u00fdt komplexn\u00edm procesem, <\/span>kter\u00fd si m\u016f\u017ee vy\u017e\u00e1dat nez\u00e1visl\u00e9 da\u0148ov\u00e9 poradenstv\u00ed.<\/span> eToro nem\u016f\u017ee a ani neprovozuje da\u0148ov\u00e9 poradenstv\u00ed, ale P\u0159\u00edru\u010dka FATCA a CRS od eToro V\u00e1m m\u016f\u017ee pomoci ur\u010dit V\u00e1\u0161 typ subjektu pro \u00fa\u010dely FATCA po otev\u0159en\u00ed firemn\u00edho \u00fa\u010dtu.<\/span><\/p>\n<\/div><\/div><\/span> eToro nem\u016f\u017ee a ani neposkytuje sv\u00fdm klient\u016fm da\u0148ov\u00e9 ani pr\u00e1vn\u00ed poradenstv\u00ed. Va\u0161e da\u0148ov\u00e1 p\u0159\u00edslu\u0161nost obvykle z\u00e1vis\u00ed na tom, kde bydl\u00edte, a na dal\u0161\u00edch okolnostech. Pravidla pro da\u0148ovou p\u0159\u00edslu\u0161nost se mohou li\u0161it mezi jednotliv\u00fdmi da\u0148ov\u00fdmi jurisdikcemi. Kontaktujte pros\u00edm nez\u00e1visl\u00e9ho da\u0148ov\u00e9ho poradce nebo se pod\u00edvejte na str\u00e1nky OECD, abyste se dozv\u011bd\u011bli v\u00edce informac\u00ed o tom, jak ur\u010dit svou<\/span> da\u0148ovou p\u0159\u00edslu\u0161nost<\/span><\/a>.<\/span><\/p>\n<\/div><\/div><\/span> Z\u00e1kony a na\u0159\u00edzen\u00ed n\u00e1m ukl\u00e1daj\u00ed ov\u011b\u0159ovat podrobn\u00e9 \u00fadaje, kter\u00e9 jste n\u00e1m poskytli jako sou\u010d\u00e1st sv\u00e9ho \u010destn\u00e9ho prohl\u00e1\u0161en\u00ed. M\u016f\u017eeme V\u00e1s po\u017e\u00e1dat o kopii pasu, abychom si ov\u011b\u0159ili Va\u0161i toto\u017enost, nebo o n\u011bjak\u00fd dal\u0161\u00ed relevantn\u00ed d\u016fkaz da\u0148ov\u00e9 p\u0159\u00edslu\u0161nosti uveden\u00e9 ve Va\u0161em \u010destn\u00e9m prohl\u00e1\u0161en\u00ed.<\/span><\/p>\n<\/div><\/div><\/span>Co je to FATCA?<\/h3><\/a>\n
Jak ovliv\u0148uje FATCA eToro?<\/h3><\/a>\n
Kdo je to \u201eOsoba z USA\u201c pro da\u0148ov\u00e9 \u00fa\u010dely USA?<\/h3><\/a>\n
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Mus\u00ed v\u0161echny finan\u010dn\u00ed instituce dodr\u017eovat pravidla FATCA?<\/h3><\/a>\n
Co se vykazuje v r\u00e1mci FATCA?<\/h3><\/a>\n
Co se stane, kdy\u017e je spole\u010dn\u00fd \u00fa\u010det vlastn\u011bn osobou z USA a osobou z jin\u00e9 zem\u011b?<\/h3><\/a>\n
O kter\u00e9 ov\u011b\u0159en\u00e9 informace klienty \u017e\u00e1d\u00e1te?<\/h3><\/a>\n
Kdy m\u00e1m poskytnout eToro po\u017eadovan\u00e9 informace anebo dokumentaci pro FATCA a co se stane, kdy\u017e po\u017eadovan\u00e9 informace neposkytnu?<\/h3><\/a>\n
Co je to Spole\u010dn\u00fd reportovac\u00ed standard?<\/h3><\/a>\n
Kdo je vykazov\u00e1n?<\/h3><\/a>\n
Pro\u010d se mne pt\u00e1te na jurisdikci(-e) da\u0148ov\u00e9 p\u0159\u00edslu\u0161nosti?<\/h3><\/a>\n
O kter\u00e9 ov\u011b\u0159en\u00e9 informace klienty po\u017e\u00e1d\u00e1te?<\/h3><\/a>\n
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Jak je definov\u00e1na m\u00e1 da\u0148ov\u00e1 p\u0159\u00edslu\u0161nost?<\/h3><\/a>\n
Poskytl(a) jsem V\u00e1m \u00fadaje o sob\u011b. Pro\u010d mne \u017e\u00e1d\u00e1te o dal\u0161\u00ed doklady?<\/h3><\/a>\n
Jak se dozv\u00edm, \u017ee pat\u0159\u00edm k zemi, kde plat\u00ed CRS MCAA?<\/h3><\/a>\n
M\u016f\u017eete z\u00edskat p\u0159\u00edstup k aktu\u00e1ln\u00edm z\u00e1vazk\u016fm vztahuj\u00edc\u00edm se k CRS kliknut\u00edm na n\u00ed\u017ee uveden\u00fd odkaz:<\/span><\/h5>\n