{"id":4392,"date":"2025-03-19T09:43:03","date_gmt":"2025-03-19T08:43:03","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/zalohy-na-podil-na-zisku-kdy-vyplacet-a-jak-uctovat\/"},"modified":"2025-03-19T09:43:06","modified_gmt":"2025-03-19T08:43:06","slug":"zalohy-na-podil-na-zisku-kdy-vyplacet-a-jak-uctovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zalohy-na-podil-na-zisku-kdy-vyplacet-a-jak-uctovat\/","title":{"rendered":"Z\u00e1lohy na pod\u00edl na zisku \u2013 kdy vypl\u00e1cet a jak \u00fa\u010dtovat?"},"content":{"rendered":"<h2>Z\u00e1lohy na pod\u00edl na zisku<\/h2>\n<p>Rozd\u011blen\u00ed zisku po konci \u00fa\u010detn\u00edho obdob\u00ed jsme se v\u011bnovali v\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku. V\u00a0praxi v\u0161ak m\u016f\u017ee nastat situace, kdy je vypl\u00e1cen <strong>pod\u00edl na zisku b\u011b\u017en\u00e9ho, dosud neukon\u010den\u00e9ho obdob\u00ed<\/strong>. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b se bude jednat o z\u00e1lohu na pod\u00edl na zisku. O z\u00e1lohu p\u016fjde i v\u00a0situaci, kdy se vypl\u00e1c\u00ed zisk za obdob\u00ed, kter\u00e9 sice skon\u010dilo, ale je\u0161t\u011b nebyla schv\u00e1len\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u0159\u00e1dn\u00e1 nebo mimo\u0159\u00e1dn\u00e1 z\u00e1v\u011brka<\/a>.<\/p>\n<h2>Omezen\u00ed pro v\u00fdplatu z\u00e1lohy na pod\u00edl na zisku<\/h2>\n<p><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-90\" target=\"_blank\" rel=\"noopener\"><strong>V\u00a0z\u00e1kon\u011b o obchodn\u00edch korporac\u00edch<\/strong><\/a> (\u00a735 a \u00a740) jsou uvedeny tyto podm\u00ednky pro v\u00fdplatu z\u00e1lohy na pod\u00edl na zisku:<\/p>\n<ul>\n<li>Z\u00e1lohu na pod\u00edl na zisku lze vypl\u00e1cet jen <strong>na z\u00e1klad\u011b <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\"><strong>mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong><\/a>, ze kter\u00e9 vyplyne, \u017ee spole\u010dnost m\u00e1 dostatek zdroj\u016f na rozd\u011blen\u00ed zisku.<\/li>\n<li><strong>Maxim\u00e1ln\u00ed \u010d\u00e1stku z\u00e1loh<\/strong> vypo\u010dteme n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>+<\/td>\n<td>Zisk b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/td>\n<\/tr>\n<tr>\n<td>+\/-<\/td>\n<td>V\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/td>\n<\/tr>\n<tr>\n<td>+<\/td>\n<td>Ostatn\u00ed fondy, kter\u00e9 lze pro rozd\u011blen\u00ed pou\u017e\u00edt<\/td>\n<\/tr>\n<tr>\n<td>&#8211;<\/td>\n<td>P\u0159\u00edd\u011bly do rezervn\u00edch a jin\u00fdch fond\u016f v souladu se z\u00e1konem a spole\u010denskou smlouvou<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Spole\u010dnost nesm\u00ed vyplatit z\u00e1lohy na pod\u00edl na zisku, pokud by si t\u00edm p\u0159ivodila <strong>\u00fapadek<\/strong> podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2006-182\" target=\"_blank\" rel=\"noopener\">insolven\u010dn\u00edho z\u00e1kona<\/a>. Dlu\u017en\u00edk je v \u00fapadku, jestli\u017ee m\u00e1 v\u00edce v\u011b\u0159itel\u016f a pen\u011b\u017eit\u00e9 z\u00e1vazky nejm\u00e9n\u011b 30 dn\u016f po splatnosti, kter\u00e9 nen\u00ed schopen plnit. Dlu\u017en\u00edk, pr\u00e1vnick\u00e1 nebo fyzick\u00e1 osoba &#8211; podnikatel, je v \u00fapadku i tehdy, je-li\u00a0p\u0159edlu\u017een (m\u00e1 v\u00edce v\u011b\u0159itel\u016f a souhrn jeho z\u00e1vazk\u016f p\u0159evy\u0161uje hodnotu jeho majetku). Podrobn\u00e9 informace najdete v \u00a7 3 insolven\u010dn\u00edho z\u00e1kona.<\/li>\n<\/ul>\n<h2>Vypo\u0159\u00e1d\u00e1n\u00ed z\u00e1lohy na pod\u00edl na zisku<\/h2>\n<p>Jakmile valn\u00e1 hromada rozhodne o rozd\u011blen\u00ed zisku na z\u00e1klad\u011b \u0159\u00e1dn\u00e9 nebo mimo\u0159\u00e1dn\u00e9 z\u00e1v\u011brky, mohou nastat t\u0159i situace.<\/p>\n<ol>\n<li>Schv\u00e1len\u00fd pod\u00edl na zisku bude <strong>stejn\u00fd<\/strong> jako vyplacen\u00e1 z\u00e1loha (p\u0159\u00edklad \u010d. 1 n\u00ed\u017ee).<\/li>\n<li>Schv\u00e1len\u00fd pod\u00edl na zisku bude <strong>vy\u0161\u0161\u00ed <\/strong>ne\u017e vyplacen\u00e1 z\u00e1loha, a rozd\u00edl pak bude doplacen spole\u010dn\u00edkovi (p\u0159\u00edklad \u010d. 2 n\u00ed\u017ee).<\/li>\n<li>Schv\u00e1len\u00fd pod\u00edl na zisku bude<strong> ni\u017e\u0161\u00ed<\/strong> ne\u017e vyplacen\u00e1 z\u00e1loha, a pak bude muset spole\u010dn\u00edk p\u0159eplatek vr\u00e1tit (p\u0159\u00edklad \u010d. 3 n\u00ed\u017ee). V p\u0159\u00edpad\u011b, \u017ee pod\u00edl na zisku nedos\u00e1hne v\u00fd\u0161e vyplacen\u00e9 z\u00e1lohy, je nutn\u00e9 p\u0159eplatek vr\u00e1tit do 3 m\u011bs\u00edc\u016f ode dne schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky (p\u0159\u00edpadn\u011b ode dne, kdy m\u011bla b\u00fdt z\u00e1v\u011brka schv\u00e1lena).<\/li>\n<\/ol>\n<h2>Z\u00e1loha na pod\u00edl na zisku \u2013 \u00fa\u010dtov\u00e1n\u00ed u poskytovatele<\/h2>\n<p>Poj\u010fme si na n\u00e1zorn\u00fdch p\u0159\u00edkladech uk\u00e1zat, jak\u00fdm zp\u016fsobem m\u016f\u017eeme \u00fa\u010dtovat o poskytnut\u00e9 z\u00e1loze na pod\u00edl na zisku a jej\u00edm n\u00e1sledn\u00e9m vypo\u0159\u00e1d\u00e1n\u00ed.<\/p>\n<p><u>P\u0159\u00edklad \u010d. 1 \u2013 Vyplacen\u00e1 z\u00e1loha se rovn\u00e1 schv\u00e1len\u00e9mu pod\u00edlu na zisku<\/u><\/p>\n<ul>\n<li>1.9.2024 rozhodl jedin\u00fd spole\u010dn\u00edk a jednatel o v\u00fdplat\u011b <strong>z\u00e1lohy na zisku ve v\u00fd\u0161i 100 000 <\/strong>K\u010d.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.9.2024<\/td>\n<td>100 000<\/td>\n<td>432<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edkovi \u2013 z\u00e1loha na pod\u00edl na zisku<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>5.9.2024 byla ze z\u00e1lohy <strong>sra\u017eena da\u0148 z p\u0159\u00edjm\u016f 15%, <\/strong>z\u00e1loha i da\u0148 byly zaplaceny p\u0159evodem.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5.9.2024<\/td>\n<td>15 000<\/td>\n<td>364<\/td>\n<td>342<\/td>\n<td>P\u0159edpis sr\u00e1\u017ekov\u00e9 dan\u011b 15% ze z\u00e1lohy<\/td>\n<\/tr>\n<tr>\n<td>5.9.2024<\/td>\n<td>15 000<\/td>\n<td>342<\/td>\n<td>221<\/td>\n<td>Sr\u00e1\u017ekov\u00e1 da\u0148 zaplacena p\u0159evodem<\/td>\n<\/tr>\n<tr>\n<td>5.9.2024<\/td>\n<td>85 000<\/td>\n<td>364<\/td>\n<td>221<\/td>\n<td>Z\u00e1loha na pod\u00edl na zisku zaplacena p\u0159evodem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>8.3.2025 rozhodl jedin\u00fd spole\u010dn\u00edk a jednatel, \u017ee mu p\u0159ipadne <strong>pod\u00edl na<\/strong> <strong>zisku ve v\u00fd\u0161i 100\u00a0000<\/strong> K\u010d. Ke stejn\u00e9mu datu byl pod\u00edl na zisku z\u00fa\u010dtov\u00e1n s\u00a0poskytnutou z\u00e1lohou.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>8.3.2025<\/td>\n<td>100 000<\/td>\n<td>431<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edkovi \u2013 pod\u00edl na zisku<\/td>\n<\/tr>\n<tr>\n<td>8.3.2025<\/td>\n<td>100 000<\/td>\n<td>364<\/td>\n<td>432<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed poskytnut\u00e9 z\u00e1lohy.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>P\u0159\u00edklad \u010d. 2 \u2013 Vyplacen\u00e1 z\u00e1loha je ni\u017e\u0161\u00ed ne\u017e schv\u00e1len\u00fd pod\u00edl na zisku<\/u><\/p>\n<ul>\n<li>1.9.2024 rozhodl jedin\u00fd spole\u010dn\u00edk a jednatel o v\u00fdplat\u011b <strong>z\u00e1lohy na zisku ve v\u00fd\u0161i 100 000 <\/strong>K\u010d.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.9.2024<\/td>\n<td>100 000<\/td>\n<td>432<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edkovi \u2013 z\u00e1loha na pod\u00edl na zisku<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>5.9.2024 byla ze z\u00e1lohy <strong>sra\u017eena da\u0148 z p\u0159\u00edjm\u016f 15%, <\/strong>z\u00e1loha i da\u0148 byly zaplaceny p\u0159evodem.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5.9.2024<\/td>\n<td>15 000<\/td>\n<td>364<\/td>\n<td>342<\/td>\n<td>P\u0159edpis sr\u00e1\u017ekov\u00e9 dan\u011b 15% ze z\u00e1lohy<\/td>\n<\/tr>\n<tr>\n<td>5.9.2024<\/td>\n<td>15 000<\/td>\n<td>342<\/td>\n<td>221<\/td>\n<td>Sr\u00e1\u017ekov\u00e1 da\u0148 zaplacena p\u0159evodem<\/td>\n<\/tr>\n<tr>\n<td>5.9.2024<\/td>\n<td>85 000<\/td>\n<td>364<\/td>\n<td>221<\/td>\n<td>Z\u00e1loha na pod\u00edl na zisku zaplacena p\u0159evodem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u00a08.3.2025 rozhodl jedin\u00fd spole\u010dn\u00edk a jednatel, \u017ee mu p\u0159ipadne <strong>pod\u00edl na<\/strong> <strong>zisku ve v\u00fd\u0161i 400\u00a0000<\/strong> K\u010d. Ke stejn\u00e9mu datu byl pod\u00edl na zisku z\u00fa\u010dtov\u00e1n s\u00a0poskytnutou z\u00e1lohou.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>8.3.2025<\/td>\n<td>400 000<\/td>\n<td>431<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edkovi \u2013pod\u00edl na zisku<\/td>\n<\/tr>\n<tr>\n<td>8.3.2025<\/td>\n<td>100 000<\/td>\n<td>364<\/td>\n<td>432<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed poskytnut\u00e9 z\u00e1lohy.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u00a09.3.2025 byla z dlu\u017en\u00e9ho pod\u00edlu na zisku <strong>sra\u017eena da\u0148 z\u00a0p\u0159\u00edjm\u016f 15%.<\/strong> Dlu\u017en\u00fd pod\u00edl na zisku i da\u0148 byla zaplacena p\u0159evodem.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>9.3.2025<\/td>\n<td>45 000<\/td>\n<td>364<\/td>\n<td>342<\/td>\n<td>P\u0159edpis sr\u00e1\u017ekov\u00e9 dan\u011b 15% z dlu\u017en\u00e9ho pod\u00edlu na zisku<\/td>\n<\/tr>\n<tr>\n<td>9.3.2025<\/td>\n<td>45 000<\/td>\n<td>342<\/td>\n<td>221<\/td>\n<td>Sr\u00e1\u017ekov\u00e1 da\u0148 zaplacena p\u0159evodem<\/td>\n<\/tr>\n<tr>\n<td>9.3.2025<\/td>\n<td>255 000<\/td>\n<td>364<\/td>\n<td>221<\/td>\n<td>Dlu\u017en\u00fd pod\u00edl na zisku zaplacen p\u0159evodem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>P\u0159\u00edklad \u010d. 3 \u2013 Vyplacen\u00e1 z\u00e1loha je vy\u0161\u0161\u00ed ne\u017e schv\u00e1len\u00fd pod\u00edl na zisku<\/u><\/p>\n<ul>\n<li>1.9.2024 rozhodl jedin\u00fd spole\u010dn\u00edk a jednatel o v\u00fdplat\u011b <strong>z\u00e1lohy na zisku ve v\u00fd\u0161i 100 000 <\/strong>K\u010d.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.9.2024<\/td>\n<td>100 000<\/td>\n<td>432<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edkovi \u2013 z\u00e1loha na pod\u00edl na zisku<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>5.9.2024 byla ze z\u00e1lohy <strong>sra\u017eena da\u0148 z p\u0159\u00edjm\u016f 15%, <\/strong>z\u00e1loha i da\u0148 byly zaplaceny p\u0159evodem.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5.9.2024<\/td>\n<td>15 000<\/td>\n<td>364<\/td>\n<td>342<\/td>\n<td>P\u0159edpis sr\u00e1\u017ekov\u00e9 dan\u011b 15% ze z\u00e1lohy<\/td>\n<\/tr>\n<tr>\n<td>5.9.2024<\/td>\n<td>15 000<\/td>\n<td>342<\/td>\n<td>221<\/td>\n<td>Sr\u00e1\u017ekov\u00e1 da\u0148 zaplacena p\u0159evodem<\/td>\n<\/tr>\n<tr>\n<td>5.9.2024<\/td>\n<td>85 000<\/td>\n<td>364<\/td>\n<td>221<\/td>\n<td>Z\u00e1loha na pod\u00edl na zisku zaplacena p\u0159evodem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>8.3.2025 rozhodl jedin\u00fd spole\u010dn\u00edk a jednatel, \u017ee mu p\u0159ipadne <strong>pod\u00edl na<\/strong> <strong>zisku ve v\u00fd\u0161i 80\u00a0000<\/strong> K\u010d. Ke stejn\u00e9mu datu byl pod\u00edl na zisku z\u00fa\u010dtov\u00e1n s\u00a0poskytnutou <strong>z\u00e1lohou 100\u00a0000<\/strong> K\u010d. V\u00fdsledn\u00e1 pohled\u00e1vka za spole\u010dn\u00edkem ve v\u00fd\u0161i 20\u00a0000 K\u010d byla pon\u00ed\u017eena o sr\u00e1\u017ekovou da\u0148 15%, jej\u00ed\u017e vratku bude spole\u010dnost n\u00e1rokovat u finan\u010dn\u00edho \u00fa\u0159adu.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>8.3.2025<\/td>\n<td>80 000<\/td>\n<td>431<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edkovi \u2013pod\u00edl na zisku<\/td>\n<\/tr>\n<tr>\n<td>8.3.2025<\/td>\n<td>80 000<\/td>\n<td>364<\/td>\n<td>432<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohy \u2013 do v\u00fd\u0161e z\u00e1vazku z\u00a0titulu pod\u00edlu<\/td>\n<\/tr>\n<tr>\n<td>8.3.2025<\/td>\n<td>20 000<\/td>\n<td>354<\/td>\n<td>432<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohy \u2013 pohled\u00e1vka za spole\u010dn\u00edkem<\/td>\n<\/tr>\n<tr>\n<td>8.3.2025<\/td>\n<td>3 000<\/td>\n<td>342<\/td>\n<td>354<\/td>\n<td>N\u00e1rok v\u016f\u010di F\u00da &#8211; d\u0159\u00edve odvedena sr\u00e1\u017ekov\u00e1 da\u0148 15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty:<br \/>\n431 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed<br \/>\n364 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm p\u0159i rozd\u011blov\u00e1n\u00ed zisku<br \/>\n342 Da\u0148 z\u00a0p\u0159\u00edjm\u016f (sr\u00e1\u017ekov\u00e1)<br \/>\n221 Bankovn\u00ed \u00fa\u010det<br \/>\n354 Pohled\u00e1vka za spole\u010dn\u00edkem<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/money-g78f0d6ec8_1920.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7983\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/money-g78f0d6ec8_1920-1024x590.jpg\" alt=\"\" width=\"1024\" height=\"590\" \/><\/a><\/p>\n<h2>Z\u00e1loha na pod\u00edl na zisku \u2013 \u00fa\u010dtov\u00e1n\u00ed u p\u0159\u00edjemce<\/h2>\n<p>Z\u00e1lohy na pod\u00edl na zisku je mo\u017en\u00e9 vypl\u00e1cet od roku 1.1.2014. Po tomto datu se strhla odborn\u00e1 diskuse o tom, jak \u00fa\u010dtovat o z\u00e1loh\u00e1ch na pod\u00edl na zisku na stran\u011b p\u0159\u00edjemce. Objevily se <strong>dva n\u00e1zory<\/strong>:<\/p>\n<ul>\n<li>o p\u0159ijat\u00e9 z\u00e1loze se \u00fa\u010dtuje jako o z\u00e1vazku do doby, ne\u017e je po skon\u010den\u00ed \u00fa\u010detn\u00edho obdob\u00ed jasn\u00e9, zda bude nutn\u00e9 z\u00e1lohu vr\u00e1tit \u010di nikoliv,<\/li>\n<li>p\u0159ijat\u00e1 z\u00e1loha se pro\u00fa\u010dtuje do v\u00fdnosu stejn\u00fdm zp\u016fsobem jako pod\u00edl na zisku (v p\u0159\u00edpad\u011b, \u017ee v\u0161ak existuje riziko vr\u00e1cen\u00ed z\u00e1lohy, na\u00fa\u010dtuje se rovn\u011b\u017e rezerva na toto riziko).<\/li>\n<\/ul>\n<p><strong>Tato problematika bohu\u017eel nen\u00ed v\u00a0\u010desk\u00e9 \u00fa\u010detn\u00ed legislativ\u011b do dne\u0161n\u00edho dne v\u00fdslovn\u011b upravena.<\/strong> S\u00a0ohledem na princip opatrnosti se jev\u00ed jako vhodn\u011bj\u0161\u00ed prvn\u00ed p\u0159\u00edstup, m\u016f\u017eete se v\u0161ak setkat i s\u00a0opa\u010dn\u00fdmi n\u00e1zory. Ne\u017e ud\u011bl\u00e1te v\u00a0t\u00e9to v\u011bci kone\u010dn\u00e9 rozhodnut\u00ed, doporu\u010duji probrat vhodn\u00fd zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed za va\u0161ich konkr\u00e9tn\u00edch okolnost\u00ed s\u00a0auditorem.<\/p>\n<h2>Sr\u00e1\u017ekov\u00e1 da\u0148 u z\u00e1loh na pod\u00edl na zisku<\/h2>\n<p>Z\u00e1lohy na zisku, stejn\u011b jako pod\u00edly na zisku, podl\u00e9haj\u00ed <strong>15% dani z\u00a0p\u0159\u00edjm\u016f<\/strong>, kterou je pl\u00e1tce povinen srazit k\u00a0datu v\u00fdplaty z\u00e1lohy. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce dan\u011b<\/a> je povinen sra\u017eenou da\u0148 odv\u00e9st do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, ve kter\u00e9m byl povinen prov\u00e9st sr\u00e1\u017eku. I z\u00a0tohoto pravidla v\u0161ak existuj\u00ed v\u00fdjimky, za kter\u00fdch m\u016f\u017ee b\u00fdt v\u00fdplata od sr\u00e1\u017ekov\u00e9 dan\u011b osvobozena (nap\u0159. za ur\u010dit\u00fdch okolnost\u00ed v\u00fdplata zisku zahrani\u010dn\u00edm mate\u0159sk\u00fdm spole\u010dnostem). Podrobn\u00e9 informace najdete v\u00a0<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/a> \u2013 zejm\u00e9na v \u00a7 36 odst. 2, \u00a738d, \u00a7 19.<\/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\/4392\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu 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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4392\">\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>Z\u00e1v\u011br<\/h2>\n<p>P\u0159ed rozhodnut\u00edm o v\u00fdplat\u011b z\u00e1lohy na pod\u00edl na zisku je pot\u0159eba ud\u011blat mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku a vyhodnotit, zda jsou spln\u011bny v\u0161echny omezuj\u00edc\u00ed podm\u00ednky vypl\u00fdvaj\u00edc\u00ed ze z\u00e1kona o obchodn\u00edch korporac\u00edch. V\u00a0p\u0159\u00edpad\u011b, \u017ee pod\u00edl na zisku nakonec nedos\u00e1hne v\u00fd\u0161e vyplacen\u00e9 z\u00e1lohy, je nutn\u00e9 p\u0159eplatek vr\u00e1tit do 3 m\u011bs\u00edc\u016f ode dne schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky (p\u0159\u00edpadn\u011b od dne, kdy m\u011bla b\u00fdt z\u00e1v\u011brka schv\u00e1lena).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1lohy na pod\u00edl na zisku Rozd\u011blen\u00ed zisku po konci \u00fa\u010detn\u00edho obdob\u00ed jsme se v\u011bnovali v\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku. V\u00a0praxi v\u0161ak m\u016f\u017ee nastat situace, kdy je vypl\u00e1cen pod\u00edl &#8230;<\/p>\n","protected":false},"author":15,"featured_media":4394,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[270,232,129,363,271],"class_list":["post-4392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-podil-na-zisku","tag-ucetni-osnova","tag-ucetni-zaverka","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku","tag-uctovy-rozvrh"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4392","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\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4392"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4392\/revisions"}],"predecessor-version":[{"id":17094,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4392\/revisions\/17094"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4394"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}