{"id":6954,"date":"2024-07-18T00:00:00","date_gmt":"2024-07-17T23:00:00","guid":{"rendered":"https:\/\/instrid.sk\/uncategorized\/danove-raje-miesto-na-zivot\/"},"modified":"2024-07-18T00:00:00","modified_gmt":"2024-07-17T23:00:00","slug":"danove-raje-miesto-na-zivot","status":"publish","type":"post","link":"https:\/\/instrid.sk\/en\/archiv\/danove-raje-miesto-na-zivot\/","title":{"rendered":"Ako funguj\u00fa da\u0148ov\u00e9 raje a kedy sa oplat\u00ed ma\u0165 v nich trval\u00fd pobyt?"},"content":{"rendered":"

Da\u0148ov\u00e9 raje<\/strong> v\u00e1m ur\u010dite nie s\u00fa \u00faplne nezn\u00e1me. S\u00eddlia v nich ve\u013ek\u00e9 medzin\u00e1rodn\u00e9 spolo\u010dnosti <\/strong>v snahe eliminova\u0165 ekonomick\u00e9 straty<\/strong> v podobe dan\u00ed a odvodov<\/strong>whether svetov\u00e9 hviezdy<\/strong> zo \u0161portovej a kult\u00farnej sf\u00e9ry, uchov\u00e1vaj\u00face si tak zna\u010dn\u00fa \u010das\u0165 majetku, ktor\u00e1 by v inom pr\u00edpade, skon\u010dila v \u0161t\u00e1tnej pokladnici.<\/strong><\/p>\n

Defin\u00edcia da\u0148ov\u00e9ho raja<\/strong> hovor\u00ed, \u017ee ide spravidla o men\u0161\u00ed \u0161t\u00e1t do 1 mili\u00f3na obyvate\u013eov,<\/strong> s n\u00edzkym, pr\u00edpadne nulov\u00fdm zdanen\u00edm, a teda s mo\u017enos\u0165ou, vyh\u00fdba\u0165 sa da\u0148ovej povinnosti.<\/strong> V\u00e4\u010d\u0161inou z\u00e1rove\u0148 plat\u00ed, \u017ee dotknut\u00e9 \u0161t\u00e1ty opl\u00fdvaj\u00fa v\u00e4\u010d\u0161\u00edm bohatstvom<\/strong> ako krajiny okolo nich.<\/p>\n

Da\u0148ov\u00e9 raje<\/strong> s\u00fa teda krajiny,<\/strong> vyzna\u010duj\u00face sa n\u00edzkou mierou korupcie, vysokou vymo\u017eite\u013enos\u0165ou pr\u00e1va<\/strong> and politickou stabilitou.<\/strong> U\u017e len to je d\u00f4vod, pre\u010do nem\u00f4\u017eu by\u0165 da\u0148ov\u00fdmi rajmi v\u0161etky krajiny sveta. Charakteristick\u00fdmi s\u00fa pre ne aj in\u0161tit\u00faty pr\u00edsneho bankov\u00e9ho tajomstva.<\/strong> Existuj\u00fa v\u0161ak aj krajiny, ako Nemecko<\/strong> and USA,<\/strong> ktor\u00e9 s\u00fa zn\u00e1me pr\u00edsnym bankov\u00fdm tajomstvom,<\/strong> av\u0161ak miera zdanenia je ve\u013emi vysok\u00e1,<\/strong> a tak sa za da\u0148ov\u00fd raj nepova\u017euj\u00fa.<\/strong> Presn\u00fdm opakom je napr. \u00cdrsko,<\/strong> ktor\u00e9 s\u00edce negarantuje vysok\u00fa mieru bankov\u00e9ho utajenia.<\/strong> Av\u0161ak miera efekt\u00edvneho zdanenia je rovnako n\u00edzka,<\/strong> a preto sa \u00cdrsko pova\u017euje za da\u0148ov\u00fd raj.<\/strong><\/p>\n Predstava nulov\u00fdch dan\u00ed sa n\u00e1m zd\u00e1 prirodzene l\u00e1kav\u00e1. Av\u0161ak, realita m\u00f4\u017ee nepr\u00edjemne prekvapi\u0165. | Foto: psdstamps.com <\/strong>\n

Agendu da\u0148ov\u00fdch rajov zastre\u0161uje vo v\u00fdkone svojej pr\u00e1ce\u00a0Organiz\u00e1cia pre hospod\u00e1rsku spolupr\u00e1cu a rozvoj (OECD).\u00a0<\/strong>Pod\u013ea \u0161tatist\u00edk ktor\u00e9 zverej\u0148uje OECD<\/strong> spolu s in\u00fdmi organiz\u00e1ciami, existuje vo svete ofici\u00e1lne a\u017e 55 da\u0148ov\u00fdch rajov.<\/strong> V r\u00e1mci nich bol vytvoren\u00fd aj rebr\u00ed\u010dek TOP 10 svetov\u00fdch da\u0148ov\u00fdch rajov<\/strong> pod\u013ea ich „v\u00fdkonnosti“ a miery da\u0148ov\u00e9ho za\u0165a\u017eenia. Pod\u013ea rebr\u00ed\u010dka zverejnen\u00e9ho v roku 2018, ide konkr\u00e9tne o:<\/p>\n

    \n
  1. \u00cdrsko<\/strong><\/li>\n
  2. Kajmanie ostrovy<\/strong><\/li>\n
  3. Britsk\u00e9 Panensk\u00e9 ostrovy<\/strong><\/li>\n
  4. Singapur<\/strong><\/li>\n
  5. \u0160vaj\u010diarsko<\/strong><\/li>\n
  6. Holandsk\u00e9 Antily<\/strong><\/li>\n
  7. Luxembursko<\/strong><\/li>\n
  8. Portoriko<\/strong><\/li>\n
  9. Hong Kong<\/strong><\/li>\n
  10. Bermudy<\/strong><\/li>\n<\/ol>\n

    Medzi \u010fal\u0161ie zn\u00e1me da\u0148ov\u00e9 raje patria Monako, Andorra, Panama, Belize, Cyprus, Lichten\u0161tajnsko, Macao, San Marino<\/strong> a podobne.<\/p>\n

    Hist\u00f3ria da\u0148ov\u00fdch rajov<\/h3>\n

    \u010co v\u0161ak stoj\u00ed za t\u00fdm, \u017ee k\u00fdm niektor\u00e9 krajiny \u017eij\u00fa vo ve\u013ekej miere z v\u00fdberu dan\u00ed,<\/strong> in\u00e9 sa dobrovo\u013ene rozhodn\u00fa t\u00fato ob\u010diansku povinnos\u0165 vynecha\u0165?<\/p>\n

    Da\u0148ov\u00e9 raje v svojej (takmer) s\u00fa\u010dasnej podobe, za\u010dali vznika\u0165 u\u017e v 19. storo\u010d\u00ed.<\/strong> V tomto obdob\u00ed sa New Jersey<\/strong> dostalo do ve\u013ek\u00fdch finan\u010dn\u00fdch \u0165a\u017ekost\u00ed,<\/strong> a tak sa miestny guvern\u00e9r spolu s pr\u00e1vnikmi dohodli na vytvoren\u00ed liber\u00e1lnej\u0161ieho re\u017eimu,<\/strong> pre vznik nov\u00fdch spolo\u010dnost\u00ed.<\/strong> I\u0161lo v\u0161ak len o po\u010diato\u010dn\u00fdch predchodcov da\u0148ov\u00fdch rajov,<\/strong> preto\u017ee napriek v\u00e4\u010d\u0161ej slobody finan\u010dn\u00fdch oper\u00e1ci\u00ed pri podnikan\u00ed, \u0161t\u00e1t st\u00e1le podliehal da\u0148ov\u00e9mu syst\u00e9mu USA.\u00a0<\/strong><\/p>\n

    O „pole-position“<\/strong> v hist\u00f3rii modern\u00fdch da\u0148ov\u00fdch rajov,<\/strong> v\u0161ak bojuj\u00fa Bermudy<\/strong> and trojuholn\u00edk Zurich – Zug – Lichten\u0161tajnsko.<\/strong> K\u00fdm Bermudy vytvorili prv\u00e9 z\u00e1kony o „off-shore“ spolo\u010dnostiach v roku 1935,<\/strong> Lichten\u0161tajnsko predstavilo svoj z\u00e1konn\u00edk, z ktor\u00e9ho nesk\u00f4r vznikli spolo\u010dnosti zameriavaj\u00face sa na automobilov\u00fd priemysel, u\u017e v roku 1924.<\/strong> From 1929<\/strong> sa k trojuholn\u00edku pridalo Luxembursko<\/strong> a spolo\u010dne vytvorili prv\u00e9 holdingov\u00e9 spolo\u010dnosti, osloboden\u00e9 od dane.\u00a0<\/strong><\/p>\n Aj takto m\u00f4\u017ee vyzera\u0165 da\u0148ov\u00fd raj. Je n\u00edm aj Andorra – pomerne nezn\u00e1ma krajina, le\u017eiaca obklopen\u00e1 horami, na hraniciach \u0160panielska a Franc\u00fazska. | Foto: pexels.com<\/strong>\n

    After II. svetovej vojne,<\/strong> nastal rozmach finan\u010dn\u00fdch centier,<\/strong> \u010do vy\u00fastilo do vzniku spolo\u010dn\u00e9ho eurodol\u00e1rov\u00e9ho trhu.<\/strong> V tom \u010dase sa u\u017e v Eur\u00f3pe rozv\u00edjali oblasti, ktor\u00e9 upravovali svoje da\u0148ov\u00e9 syst\u00e9my<\/strong> a vznikali tak nov\u00e9 podoby da\u0148ov\u00fdch rajov. Prim\u00e1rnu \u00falohu v tomto obdob\u00ed zohr\u00e1vala Ve\u013ek\u00e1 Brit\u00e1nia,<\/strong> ktor\u00e1 spolu so svojimi pri\u010dlenen\u00fdmi z\u00e1morsk\u00fdmi \u00fazemiami,<\/strong> vytv\u00e1rala syst\u00e9my da\u0148ov\u00fdch rajov. Regul\u00e1cia, ktor\u00fa zaviedla Bank of England<\/strong> v spojitosti so zahrani\u010dn\u00fdmi transakciami britsk\u00fdch b\u00e1nk,<\/strong> posilnila postavenie Lond\u00fdna<\/strong> ako svetov\u00e9ho finan\u010dn\u00e9ho centra a oslobodila<\/strong> tieto subjekty<\/strong> od niektor\u00fdch da\u0148ov\u00fdch povinnost\u00ed.<\/strong><\/p>\n

    Na princ\u00edpe britsk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu,<\/strong> sa od polovice 20. storo\u010dia za\u010dali vyv\u00edja\u0165 aj \u010fal\u0161ie centr\u00e1, ktor\u00e9 s\u00fa dnes zn\u00e1me ako da\u0148ov\u00e9 raje. Ide napr. o Vanuatu, Nauru, Marshallove ostrovy, Cookove ostrovy, Tonga<\/strong> and Samoa.<\/strong><\/p>\n

    Tajomstvo \u00faspechu<\/h3>\n

    \u00daspe\u0161nos\u0165 da\u0148ov\u00fdch rajov sa vo ve\u013ekej miere odv\u00edja od nastavenia miestneho politick\u00e9ho syst\u00e9mu a ekonomiky. V rebr\u00ed\u010dku prv\u00fdch 15 kraj\u00edn s najvy\u0161\u0161ou generovanou mierou HDP na obyvate\u013ea,<\/strong> s\u00fa mimo v\u00fdvozcov ropy a zemn\u00e9ho plynu,<\/strong> v\u00fdlu\u010dne da\u0148ov\u00e9 raje.<\/strong><\/p>\n

    To, \u010do prim\u00e1rne rob\u00ed da\u0148ov\u00e9 raje \u00faspe\u0161n\u00fdmi, je ich n\u00edzke da\u0148ov\u00e9 za\u0165a\u017eenie.<\/strong> To motivuje medzin\u00e1rodn\u00e9 spolo\u010dnosti,<\/strong> aby si tu zalo\u017eili svoje s\u00eddla,<\/strong> a tak sa vyhli strat\u00e1m na platb\u00e1ch dan\u00ed, v in\u00fdch krajin\u00e1ch. Podobn\u00fa motiv\u00e1ciu maj\u00fa aj svetozn\u00e1mi umelci,<\/strong> \u0161portovci<\/strong> a in\u00e9 popul\u00e1rne osobnosti.<\/strong> Ke\u010f\u017ee ich pr\u00edjmy z vykon\u00e1vanej \u010dinnosti a marketingov\u00fdch aktiv\u00edt<\/strong> nie s\u00fa v\u00f4bec zanedbate\u013en\u00e9, v snahe vyhn\u00fa\u0165 sa zni\u017eovaniu pr\u00edjmu v d\u00f4sledku platenia dan\u00ed, volia za miesto svojho trval\u00e9ho pobytu, \u010dasto pr\u00e1ve niektor\u00fd z da\u0148ov\u00fdch rajov.<\/p>\n

    U\u017e spom\u00ednan\u00fdm pozit\u00edvnym aspektom, je syst\u00e9m pr\u00edsneho bankov\u00e9ho tajomstva.<\/strong> S n\u00edm priamo s\u00favis\u00ed aj \u010fal\u0161ie plus v prospech da\u0148ov\u00fdch rajov – neexistencia medzi\u0161t\u00e1tnych doh\u00f4d, o v\u00fdmene da\u0148ov\u00fdch inform\u00e1ci\u00ed.<\/strong> \u010cinnos\u0165 funguj\u00faca medzi mnoh\u00fdmi krajinami na zni\u017eovanie a elimin\u00e1ciu da\u0148ovej kriminality,<\/strong> sa v pr\u00edpade da\u0148ov\u00fdch rajov takmer nevykon\u00e1va.<\/strong> To poskytuje v nich s\u00eddliacich firm\u00e1m ur\u010dit\u00e9 krytie.<\/strong> Nemus\u00ed v\u0161ak \u00eds\u0165 nevyhnutne o nekal\u00e9 praktiky.<\/strong> Ve\u013ek\u00e9 spolo\u010dnosti sa takto \u010dasto sna\u017eia utaji\u0165 citliv\u00e9 inform\u00e1cie<\/strong> pred konkurenciou.\u00a0<\/strong><\/p>\n U n\u00e1s najzn\u00e1mej\u0161\u00edm da\u0148ov\u00fdm rajom je Monako. Mesto kas\u00edn a luxusn\u00fdch j\u00e1cht, v ktorom n\u00e1jdeme aj okruh F1. | Foto: pexels.com<\/strong>\n

    Plusom v prospech pr\u00e1vnick\u00fdch aj fyzick\u00fdch os\u00f4b<\/strong> vykon\u00e1vaj\u00facich finan\u010dn\u00e9 oper\u00e1cie<\/strong> v da\u0148ov\u00fdch rajoch, je aj absencia menovej kontroly,<\/strong> na vklady vykonan\u00e9 v cudz\u00edch men\u00e1ch.<\/strong> To pri medzin\u00e1rodn\u00fdch spolo\u010dnostiach tie\u017e predstavuje ve\u013ek\u00e9 plus, a z\u00e1rove\u0148 ur\u010dit\u00fa mieru anonymity.<\/strong><\/p>\n

    V\u00e4\u010d\u0161inu ekonomickej produkcie da\u0148ov\u00fdch rajov<\/strong>\u00a0tvor\u00ed finan\u010dn\u00fd sektor.<\/strong> Ten je dop\u013a\u0148an\u00fd o be\u017ene nevyhnutn\u00e9 sektory hospod\u00e1rstva,<\/strong> zabezpe\u010duj\u00face pr\u00edstup k z\u00e1kladn\u00fdm \u017eivotn\u00fdm potreb\u00e1m,<\/strong> ale spravidla sa vyh\u00fdba podnikate\u013esk\u00fdm oblastiam produkcie, \u0165a\u017eby, \u010di logistiky. Aj markantn\u00e1 \u010das\u0165 obyvate\u013estva<\/strong> tak pracuje vo finan\u010dn\u00fdch slu\u017eb\u00e1ch. <\/strong><\/p>\n

    Da\u0148ov\u00e9 raje v\u0161ak nie s\u00fa len o bezstarostnom \u017eivote plnom v\u00fdhod. Napriek tomu, \u017ee produkty a slu\u017eby s\u00fa zv\u00e4\u010d\u0161a osloboden\u00e9 od da\u0148ov\u00e9ho za\u0165a\u017eenia,<\/strong> odzrkad\u013euje sa to na ich fin\u00e1lnej cene.<\/strong> T\u00e1 b\u00fdva dokonca n\u00e1sobne vy\u0161\u0161ia,<\/strong> ako v okolit\u00fdch krajin\u00e1ch. To plat\u00ed obzvl\u00e1\u0161\u0165 pre ceny nehnute\u013enost\u00ed,<\/strong> ktor\u00e9 sa dok\u00e1\u017eu vy\u0161plha\u0165 do astronomick\u00fdch v\u00fd\u0161ok. <\/strong><\/p>\n

    Ako to v tak\u00fdch da\u0148ov\u00fdch rajoch vyzer\u00e1, si viac pribl\u00ed\u017eime v bud\u00facich \u010dl\u00e1nkoch.\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

    Da\u0148ov\u00e9 raje v\u00e1m ur\u010dite nie s\u00fa \u00faplne nezn\u00e1me. S\u00eddlia v nich ve\u013ek\u00e9 medzin\u00e1rodn\u00e9 spolo\u010dnosti v snahe eliminova\u0165 ekonomick\u00e9 straty v podobe dan\u00ed a odvodov, \u010di<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51],"tags":[],"class_list":["post-6954","post","type-post","status-publish","format-standard","hentry","category-archiv","two-columns"],"_links":{"self":[{"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/posts\/6954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/comments?post=6954"}],"version-history":[{"count":0,"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/posts\/6954\/revisions"}],"wp:attachment":[{"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/media?parent=6954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/categories?post=6954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/instrid.sk\/en\/wp-json\/wp\/v2\/tags?post=6954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}