{"id":10003,"date":"2025-04-08T14:33:27","date_gmt":"2025-04-08T12:33:27","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10003"},"modified":"2025-04-08T14:33:29","modified_gmt":"2025-04-08T12:33:29","slug":"tichy-spolecnik-a-ticha-spolecnost-kdy-se-vyplati","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/tichy-spolecnik-a-ticha-spolecnost-kdy-se-vyplati\/","title":{"rendered":"Tich\u00fd spole\u010dn\u00edk a tich\u00e1 spole\u010dnost. Kdy se vyplat\u00ed?"},"content":{"rendered":"<h2>Kdo je tich\u00fd spole\u010dn\u00edk a jak funguje<\/h2>\n<p>Tich\u00fd spole\u010dn\u00edk je neve\u0159ejn\u00fdm podporovatelem podnikatele, se kter\u00fdm uzav\u00edr\u00e1 dle ob\u010dansk\u00e9ho z\u00e1kon\u00edku <strong>smlouvu o tich\u00e9 spole\u010dnosti<\/strong>. (<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89?text=2747\" target=\"_blank\" rel=\"noopener\">89\/2012 Sb.<\/a>) Ta ho zavazuje <strong>poskytnout podnikateli vklad<\/strong>, kter\u00fdm se bude po celou dobu trv\u00e1n\u00ed tich\u00e9 spole\u010dnosti pod\u00edlet na podnik\u00e1n\u00ed podnikatele. Na opl\u00e1tku mu podnikatel mus\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/\" target=\"_blank\" rel=\"noopener\">vypl\u00e1cet<strong> pod\u00edl ze zisku<\/strong><\/a>.<\/p>\n<p>Tich\u00fdm spole\u010dn\u00edkem m\u016f\u017ee b\u00fdt<strong> fyzick\u00e1 i pr\u00e1vnick\u00e1 osoba<\/strong>, podnikatel i nepodnikatel.<\/p>\n<p><strong>Vklad tich\u00e9ho spole\u010dn\u00edka<\/strong> do podnik\u00e1n\u00ed m\u016f\u017ee b\u00fdt pen\u011b\u017eit\u00e1 \u010d\u00e1stka, i v\u011bc, pr\u00e1vo nebo jin\u00e1 majetkov\u00e1 hodnota. Vklad z\u00edsk\u00e1v\u00e1 podnikatel bezprost\u0159edn\u011b po vzniku tich\u00e9 spole\u010dnosti (tj. uzav\u0159en\u00ed smlouvy) a m\u016f\u017ee s n\u00edm ihned nakl\u00e1dat.<\/p>\n<p>Na rozd\u00edl od vkladu do obchodn\u00ed korporace nemus\u00ed vklad tich\u00e9ho spole\u010dn\u00edka nacenit znalec. V p\u0159\u00edpad\u011b, \u017ee cena vkladu nen\u00ed z\u0159ejm\u00e1, dohodnou si ji tich\u00fd spole\u010dn\u00edk a podnikatel v\u00fdslovn\u011b ve smlouv\u011b.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee je vkladem nemovitost, m\u00e1 k n\u00ed podnikatel po dobu trv\u00e1n\u00ed tich\u00e9 spole\u010dnosti <strong>po\u017e\u00edvac\u00ed<\/strong> i <strong>u\u017e\u00edvac\u00ed pr\u00e1va<\/strong>.<\/p>\n<h2>Pr\u00e1va a povinnosti tich\u00e9ho spole\u010dn\u00edka<\/h2>\n<p>Z\u00e1kladn\u00ed <strong>povinnost\u00ed tich\u00e9ho spole\u010dn\u00edka<\/strong> je vlo\u017een\u00ed vkladu, kter\u00fdm se bude po celou dobu trv\u00e1n\u00ed tich\u00e9 spole\u010dnosti pod\u00edlet na podnikatelsk\u00fdch v\u00fdsledc\u00edch podnikatele.<\/p>\n<p>Krom toho, \u017ee se tich\u00fd spole\u010dn\u00edk pod\u00edl\u00ed na<strong> zisku<\/strong>, pod\u00edl\u00ed se i na p\u0159\u00edpadn\u00e9<strong> ztr\u00e1t\u011b<\/strong> podnikatele, a to v ujednan\u00e9 v\u00fd\u0161i, p\u0159\u00edpadn\u011b ve v\u00fd\u0161i ur\u010den\u00e9 vzhledem k v\u00fd\u0161i vkladu.<\/p>\n<p>Pokud by se stalo, \u017ee by pod\u00edl tich\u00e9ho spole\u010dn\u00edka na ztr\u00e1t\u011b dos\u00e1hl nebo p\u0159es\u00e1hl v\u00fd\u0161i vkladu, dojde ke <strong>zru\u0161en\u00ed tich\u00e9 spole\u010dnosti<\/strong>. Tomu m\u016f\u017ee tich\u00fd spole\u010dn\u00edk zabr\u00e1nit tak, \u017ee dopln\u00ed vklad nebo pod\u00edl na ztr\u00e1t\u011b uhrad\u00ed \u2013 v takov\u00e9m p\u0159\u00edpad\u011b se dle z\u00e1kona nebere z\u0159etel na p\u0159\u00edpadn\u00e9 ujedn\u00e1n\u00ed, kter\u00e9 pod\u00edl na zisc\u00edch \u010di ztr\u00e1t\u00e1ch vylu\u010duje.<\/p>\n<p><strong>Tich\u00fd spole\u010dn\u00edk m\u00e1 pr\u00e1vo:<\/strong><strong><br \/>\n<\/strong><\/p>\n<ul>\n<li>nahl\u00ed\u017eet do obchodn\u00edch doklad\u016f a \u00fa\u010detn\u00edch z\u00e1znam\u016f podnikatele,<\/li>\n<li>dostat stejnopis <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> za dan\u00e9 \u00fa\u010detn\u00ed obdob\u00ed.<\/li>\n<\/ul>\n<p>Tich\u00fd spole\u010dn\u00edk nikdy <strong>nem\u016f\u017ee zasahovat do veden\u00ed podnik\u00e1n\u00ed<\/strong> \u2013\u00a0 ke v\u0161em pr\u00e1vn\u00edm \u00fakon\u016fm, vypl\u00fdvaj\u00edc\u00edm z podnik\u00e1n\u00ed, je zav\u00e1z\u00e1n pouze podnikatel. Tich\u00fd spole\u010dn\u00edk tak\u00e9<strong> neru\u010d\u00ed za dluhy<\/strong> podnikatele. V\u00fdjimkou jsou dva p\u0159\u00edpady:<\/p>\n<ol>\n<li>Jm\u00e9no tich\u00e9ho spole\u010dn\u00edka je obsa\u017eeno ve jm\u00e9nu \u010di obchodn\u00ed firm\u011b dan\u00e9ho podnikatele.<\/li>\n<li>Tich\u00fd spole\u010dn\u00edk b\u011bhem uzav\u0159en\u00ed smlouvy s podnikatelem ozn\u00e1m\u00ed t\u0159et\u00ed osob\u011b, \u017ee podnikaj\u00ed spole\u010dn\u011b. V takov\u00e9m p\u0159\u00edpad\u011b ru\u010d\u00ed za dluhy vypl\u00fdvaj\u00edc\u00ed z t\u00e9to smlouvy.<\/li>\n<\/ol>\n<h2>Kdy p\u0159izvat tich\u00e9ho spole\u010dn\u00edka do firmy?<\/h2>\n<p>Tich\u00fd spole\u010dn\u00edk se nej\u010dast\u011bji vyu\u017e\u00edv\u00e1 <strong>v za\u010d\u00e1tc\u00edch podnik\u00e1n\u00ed<\/strong>, kdy jsou nutn\u00e9 v\u011bt\u0161\u00ed finan\u010dn\u00ed investice. \u010cast\u00e9 je tak\u00e9 vyu\u017eit\u00ed tich\u00fdch spole\u010dn\u00edku ve chv\u00edli, <strong>kdy se podnikatel dostane do \u201enesn\u00e1z\u00ed\u201c<\/strong> \u2013 t\u0159eba vlivem n\u00e1hl\u00e9ho poklesu popt\u00e1vky nebo po\u017e\u00e1ru, kter\u00fd zni\u010d\u00ed provozovnu.<\/p>\n<p>Pomoc tich\u00e9ho pomocn\u00edka v takov\u00fdch p\u0159\u00edpadech z\u016fst\u00e1v\u00e1 diskr\u00e9tn\u00ed a o pot\u00ed\u017e\u00edch podnikatele se nikdo dal\u0161\u00ed nedozv\u00ed \u2013 na rozd\u00edl od poskytnut\u00ed \u00fav\u011bru.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\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,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10003\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10003\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Co je tich\u00e1 spole\u010dnost<\/h2>\n<p>Tich\u00e1 spole\u010dnost vznik\u00e1 uzav\u0159en\u00edm smlouvy mezi tich\u00fdm spole\u010dn\u00edkem a podnikatelem.<\/p>\n<p>V \u010dem spo\u010d\u00edv\u00e1 ona <em>tichost<\/em> tich\u00e9ho spole\u010dn\u00edka a tich\u00e9 spole\u010dnosti? Existenci tich\u00e9 spole\u010dnosti nen\u00ed nutn\u00e9 jakkoliv ohla\u0161ovat nebo registrovat. Tich\u00fd spole\u010dn\u00edk po dobu trv\u00e1n\u00ed obchodn\u00edho vztahu z\u016fst\u00e1v\u00e1 jen \u201ev pozad\u00ed.\u201c Nevstupuje do \u017e\u00e1dn\u00fdch obchodn\u00edch vztah\u016f s t\u0159et\u00edmi i osobami, nem\u00e1 \u017e\u00e1dn\u00e9 pr\u00e1vn\u00ed povinnosti souvisej\u00edc\u00ed s podnik\u00e1n\u00edm.<\/p>\n<h3>Smlouva s tich\u00fdm spole\u010dn\u00edkem<\/h3>\n<p>Smlouva o tich\u00e9m spole\u010dn\u00edkovi m\u016f\u017ee m\u00edt p\u00edsemnou i \u00fastn\u00ed formu. Vzhledem k pr\u00e1v\u016fm a povinnostem, kter\u00e9 ze smlouvy vypl\u00fdvaj\u00ed, doporu\u010dujeme uzav\u00edrat <strong>p\u00edsemnou smlouvu<\/strong>, kterou zkonzultujete s pr\u00e1vn\u00edkem.<\/p>\n<p>Bez ohledu na formu mus\u00ed <strong>smlouva o tich\u00e9m spole\u010dn\u00edkovi obsahovat<\/strong>:<\/p>\n<ul>\n<li>v\u00fd\u0161i a druh vkladu tich\u00e9ho spole\u010dn\u00edka,<\/li>\n<li>lh\u016ftu pro slo\u017een\u00ed vkladu a zp\u016fsob p\u0159ed\u00e1n\u00ed podnikateli,<\/li>\n<li>mo\u017enosti u\u017e\u00edv\u00e1n\u00ed vkladu podnikatelem,<\/li>\n<li>pod\u00edl tich\u00e9ho spole\u010dn\u00edka na zisku a ztr\u00e1t\u011b<\/li>\n<li>a tak\u00e9 zda uzav\u00edraj\u00ed smlouvu na dobu ur\u010ditou nebo neur\u010ditou.<\/li>\n<\/ul>\n<p>Smlouva (a s n\u00ed tich\u00e1 spole\u010dnost) zanik\u00e1 ve chv\u00edli, kdy skon\u010d\u00ed doba, na kterou byla uzav\u0159ena nebo \u00fastn\u00ed \u010di p\u00edsemnou v\u00fdpov\u011bd\u00ed jedn\u00e9 ze stran. Dal\u0161\u00ed d\u016fvody pro skon\u010den\u00ed smlouvy jsou:<\/p>\n<ul>\n<li>podnikatel ukon\u010d\u00ed podnik\u00e1n\u00ed,<\/li>\n<li>je rozhodnuto o \u00fapadku podnikatele nebo tich\u00e9ho spole\u010dn\u00edka,<\/li>\n<li>pod\u00edl tich\u00e9ho spole\u010dn\u00edka na ztr\u00e1t\u011b dos\u00e1hne nebo p\u0159es\u00e1hne v\u00fd\u0161i vkladu tich\u00e9ho spole\u010dn\u00edka.<\/li>\n<\/ul>\n<p>Pod\u00edl tich\u00e9ho spole\u010dn\u00edka mus\u00ed firma (nebo podnikatel) vyplatit do 30 dn\u016f od vyhotoven\u00ed\/schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. P\u0159i v\u00fdplat\u011b pod\u00edlu tich\u00e9mu spole\u010dn\u00edkovi mus\u00ed tak\u00e9 odv\u00e9st sr\u00e1\u017ekovou da\u0148 <strong>ve v\u00fd\u0161i 15 %<\/strong>.<\/p>\n<p>Pokud chcete m\u00edt jistotu, \u017ee m\u00e1te \u00fa\u010detnictv\u00ed spojen\u00e9 s tich\u00fdm spole\u010dn\u00edkem v po\u0159\u00e1dku a v souladu s platnou legislativou, vyu\u017eijte <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed syst\u00e9m Money S3<\/a>. Zku\u0161ebn\u00ed verze je zdarma a vyzkou\u0161\u00edte si v\u0161echny vlastnosti programu: t\u0159eba <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">da\u0148ovou evidenci<\/a>, fakturaci nebo knihu j\u00edzd.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdo je tich\u00fd spole\u010dn\u00edk a jak funguje Tich\u00fd spole\u010dn\u00edk je neve\u0159ejn\u00fdm podporovatelem podnikatele, se kter\u00fdm uzav\u00edr\u00e1 dle ob\u010dansk\u00e9ho z\u00e1kon\u00edku smlouvu o tich\u00e9 spole\u010dnosti. (89\/2012 Sb.) &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10004,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[220,270,145,156],"class_list":["post-10003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-fyzicka-osoba-podnikatel","tag-podil-na-zisku","tag-rust-firmy","tag-start-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10003"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10003\/revisions"}],"predecessor-version":[{"id":17251,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10003\/revisions\/17251"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10004"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}