{"id":681,"date":"2025-04-08T15:10:56","date_gmt":"2025-04-08T13:10:56","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ucetni-a-danovy-pohled-na-zmeny-zakladniho-kapitalu-v-s-r-o\/"},"modified":"2025-04-08T15:10:58","modified_gmt":"2025-04-08T13:10:58","slug":"ucetni-a-danovy-pohled-na-zmeny-zakladniho-kapitalu-v-s-r-o","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-a-danovy-pohled-na-zmeny-zakladniho-kapitalu-v-s-r-o\/","title":{"rendered":"\u00da\u010detn\u00ed a da\u0148ov\u00fd pohled na zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu v s.r.o."},"content":{"rendered":"<p><strong>P\u0159esto\u017ee transakce se z\u00e1kladn\u00edm kapit\u00e1lem u spole\u010dnost\u00ed s\u00a0ru\u010den\u00edm omezen\u00fdm nejsou ka\u017edodenn\u00ed z\u00e1le\u017eitost\u00ed, je dobr\u00e9, aby nejenom \u00fa\u010detn\u00ed ale p\u0159edev\u0161\u00edm spole\u010dn\u00edci m\u011bli o t\u00e9to problematice alespo\u0148 r\u00e1mcov\u00fd p\u0159ehled.<\/strong><\/p>\n<p><!--more--><\/p>\n<h2>Zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/h2>\n<p>D\u016fvody pro zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu u spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm mohou b\u00fdt r\u016fzn\u00e9. Uve\u010fme si ty, kter\u00e9 v\u00a0praxi b\u00fdvaj\u00ed nej\u010dast\u011bj\u0161\u00ed:<\/p>\n<ul>\n<li>pot\u0159eba zv\u00fd\u0161en\u00ed finan\u010dn\u00edch aktiv spole\u010dnosti,<\/li>\n<li>p\u0159istoupen\u00ed nov\u00e9ho spole\u010dn\u00edka,<\/li>\n<li>pot\u0159eba vyplatit spole\u010dn\u00edka, jeho\u017e \u00fa\u010dast ve spole\u010dnosti zanikla,<\/li>\n<li>pos\u00edlen\u00ed d\u016fv\u011bryhodnosti spole\u010dnosti u obchodn\u00edch partner\u016f,<\/li>\n<li>zlep\u0161en\u00ed kapit\u00e1lov\u00e9 p\u0159im\u011b\u0159enosti p\u0159i testov\u00e1n\u00ed da\u0148ov\u00e9 uznatelnosti finan\u010dn\u00edch n\u00e1klad\u016f.<\/li>\n<\/ul>\n<p>Ke zv\u00fd\u0161en\u00ed ZK m\u016f\u017ee podle \u00a7 216 z\u00e1kona o obchodn\u00edch korporac\u00edch (d\u00e1le jen \u201eZOK\u201c) doj\u00edt t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li>p\u0159evzet\u00edm vkladov\u00e9 povinnosti ke zv\u00fd\u0161en\u00ed dosavadn\u00edch vklad\u016f \u010di nov\u00e9mu vkladu (extern\u00ed zdroj) nebo<\/li>\n<li>z\u00a0vlastn\u00edch zdroj\u016f nebo<\/li>\n<li>kombinac\u00ed extern\u00edch a vlastn\u00edch zdroj\u016f.<\/li>\n<\/ul>\n<p>Zp\u016fsob nav\u00fd\u0161en\u00ed ZK m\u00e1 z\u00e1sadn\u00ed v\u00fdznam pro zdan\u011bn\u00ed ve chv\u00edli, kdy doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed ZK, jak uvid\u00edme n\u00e1sledn\u011b.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee se zvy\u0161uje ZK z\u00a0extern\u00edch zdroj\u016f, doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed celkov\u00fdch aktiv <strong>(= efektivn\u00ed zv\u00fd\u0161en\u00ed ZK),<\/strong> pokud je zv\u00fd\u0161en\u00ed z\u00a0vlastn\u00edch zdroj\u016f, suma aktiv se nem\u011bn\u00ed <strong>(= nomin\u00e1ln\u00ed zv\u00fd\u0161en\u00ed ZK).<\/strong> Zjednodu\u0161en\u011b lze \u0159\u00edci, \u017ee o zp\u016fsobu zv\u00fd\u0161en\u00ed rozhoduje to, zda skute\u010dn\u011b spole\u010dnost pot\u0159ebuje zv\u00fd\u0161en\u00ed majetku a d\u00e1le to, zda toto zv\u00fd\u0161en\u00ed cht\u011bj\u00ed spole\u010dn\u00edci hradit ze sv\u00e9ho \u010di nikoliv. Rozd\u00edl mezi extern\u00edm zv\u00fd\u0161en\u00edm a zv\u00fd\u0161en\u00edm z\u00a0vlastn\u00edch zdroj\u016f si uk\u00e1\u017eeme v\u00a0\u00fa\u010detn\u00edm zachycen\u00ed obou transakc\u00ed.<\/p>\n<p>\u00da\u010detn\u00ed zachycen\u00ed zv\u00fd\u0161en\u00ed ZK z\u00a0extern\u00edch zdroj\u016f:<\/p>\n<ol>\n<li>Usnesen\u00ed valn\u00e9 hromady o zv\u00fd\u0161en\u00ed ZK 353\/419<\/li>\n<li>Splacen\u00ed pen\u011b\u017eit\u00e9ho vkladu 221\/335<\/li>\n<li>Z\u00e1pis zv\u00fd\u0161en\u00ed ZK do obchodn\u00edho rejst\u0159\u00edku 419\/411<\/li>\n<\/ol>\n<p>\u00da\u010detn\u00ed zachycen\u00ed zv\u00fd\u0161en\u00ed ZK z\u00a0vlastn\u00edch zdroj\u016f (ze zisku):<\/p>\n<ol>\n<li>Usnesen\u00ed valn\u00e9 hromady o zv\u00fd\u0161en\u00ed ZK 431\/419<\/li>\n<li>Z\u00e1pis zv\u00fd\u0161en\u00ed ZK do obchodn\u00edho rejst\u0159\u00edku 419\/411<\/li>\n<\/ol>\n<h2>Sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/h2>\n<p>Problematika sn\u00ed\u017een\u00ed ZK je upravena v \u00a7 233 a n\u00e1sl. ZOK. D\u016fvody pro sn\u00ed\u017een\u00ed ZK mohou b\u00fdt op\u011bt r\u016fzn\u00e9, ale obdobn\u011b jako u zv\u00fd\u0161en\u00ed ZK lze tyto rozd\u011blit do dvou skupin:<\/p>\n<ul>\n<li><strong>Efektivn\u00ed sn\u00ed\u017een\u00ed<\/strong> <strong>ZK<\/strong> \u2013 doch\u00e1z\u00ed ke skute\u010dn\u00e9 v\u00fdplat\u011b majetku spole\u010dn\u00edk\u016fm nebo doch\u00e1z\u00ed k\u00a0prominut\u00ed povinnosti platit nesplacenou \u010d\u00e1st vkladu do ZK,<\/li>\n<li><strong>Nomin\u00e1ln\u00ed sn\u00ed\u017een\u00ed ZK<\/strong> \u2013 nedoch\u00e1z\u00ed k\u00a0re\u00e1ln\u00e9 v\u00fdplat\u011b majetku spole\u010dnosti \u2013 jedn\u00e1 se o pohyby mezi \u00fa\u010dty vlastn\u00edho kapit\u00e1lu \u2013 nap\u0159. sn\u00ed\u017een\u00ed ZK za \u00fa\u010delem \u00fahrady ztr\u00e1ty.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed zachycen\u00ed efektivn\u00edho sn\u00ed\u017een\u00ed ZK \u2013 vyplacen\u00ed spole\u010dn\u00edkovi:<\/p>\n<ol>\n<li>Usnesen\u00ed valn\u00e9 hromady o sn\u00ed\u017een\u00ed ZK 419\/365<\/li>\n<li>P\u0159\u00edpadn\u00e1 sr\u00e1\u017ekov\u00e1 da\u0148 365\/342<\/li>\n<li>V\u00fdplata spole\u010dn\u00edkovi 365\/221<\/li>\n<li>\u00dahrada p\u0159\u00edpadn\u00e9 sr\u00e1\u017ekov\u00e9 dan\u011b 342\/221<\/li>\n<li>Z\u00e1pis sn\u00ed\u017een\u00ed ZK do obchodn\u00edho rejst\u0159\u00edku 411\/419<\/li>\n<\/ol>\n<p>\u00da\u010detn\u00ed zachycen\u00ed nomin\u00e1ln\u00edho sn\u00ed\u017een\u00ed ZK \u2013 \u00fahrada ztr\u00e1ty:<\/p>\n<ol>\n<li>Usnesen\u00ed valn\u00e9 hromady o sn\u00ed\u017een\u00ed ZK 419\/431<\/li>\n<li>Z\u00e1pis sn\u00ed\u017een\u00ed ZK do obchodn\u00edho rejst\u0159\u00edku 411\/419<\/li>\n<\/ol>\n<h2>Pohled z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c)<\/h2>\n<p>Pokud doch\u00e1z\u00ed k\u00a0vyplacen\u00ed sn\u00ed\u017een\u00e9ho ZK spole\u010dn\u00edkovi, je pot\u0159eba pe\u010dliv\u011b zkoumat historii ZK, resp. jak\u00fdm zp\u016fsobem byl ZK tvo\u0159en. V\u00a0t\u00e9to souvislosti je pot\u0159eba upozornit na to, \u017ee pro situaci, kdy byl ZK alespo\u0148 z\u010d\u00e1sti tvo\u0159en ze zisku, m\u00e1 ZDP speci\u00e1ln\u00ed ustanoven\u00ed v \u00a7 36 odst. 1 p\u00edsm. b) bod 3 ZDP t\u00fdkaj\u00edc\u00ed se nerezident\u016f, resp. \u00a7 36 odst. 2 p\u00edsm. i) t\u00fdkaj\u00edc\u00ed se rezident\u016f:<\/p>\n<p><em>\u201e\u2026p\u0159itom pro tento p\u0159\u00edjem v\u017edy plat\u00ed, \u017ee se z\u00e1kladn\u00ed kapit\u00e1l sni\u017euje nejprve o tu \u010d\u00e1st, kter\u00e1 byla zv\u00fd\u0161ena ze zisku obchodn\u00ed spole\u010dnosti nebo fondu vytvo\u0159en\u00e9ho ze zisku,\u2026\u201c <\/em><\/p>\n<p>Z\u00a0citovan\u00e9ho ustanoven\u00ed vypl\u00fdv\u00e1, \u017ee <strong>pokud byl ZK tvo\u0159en tak\u00e9 ze zisku, tak tato \u010d\u00e1st tvo\u0159en\u00e1 ze zisku je z\u00a0pohledu ZDP \u201eup\u0159ednost\u011bna\u201c, jin\u00fdmi slovy \u2013 a\u017e na jednu v\u00fdjimku &#8211; podl\u00e9h\u00e1 sr\u00e1\u017ekov\u00e9 dani 15 %. \u00a0\u00a0<\/strong><\/p>\n<p><strong>V\u00fdjimkou ze zdan\u011bn\u00ed je situace, kdy spole\u010dn\u00edk a vypl\u00e1cej\u00edc\u00ed spole\u010dnost jsou v\u00a0postaven\u00ed mate\u0159sk\u00e9 a dce\u0159in\u00e9 spole\u010dnosti. V\u00a0tomto p\u0159\u00edpad\u011b plat\u00ed osvobozen\u00ed od dan\u011b, a to ve smyslu ustanoven\u00ed \u00a7 19 odst. 1 p\u00edsm. zf) ZDP.<\/strong><\/p>\n<p>Aby se jednalo o vztah mate\u0159sk\u00e9 a dce\u0159in\u00e9 spole\u010dnosti, mus\u00ed b\u00fdt spln\u011bny tyto podm\u00ednky (zjednodu\u0161en\u011b pro \u010desk\u00e9 subjekty):<\/p>\n<ul>\n<li>pr\u00e1vn\u00ed forma \u2013 a.s., s.r.o. nebo dru\u017estvo,<\/li>\n<li>matka vlastn\u00ed alespo\u0148 10 % pod\u00edl na ZK (nelze splnit dodate\u010dn\u011b) a<\/li>\n<li>matka vlastn\u00ed pod\u00edl nejm\u00e9n\u011b 12 m\u011bs\u00edc\u016f (tato podm\u00ednka m\u016f\u017ee b\u00fdt spln\u011bna dodate\u010dn\u011b).<\/li>\n<\/ul>\n<h3>P\u0159\u00edklad<\/h3>\n<p>Z\u00e1kladn\u00ed kapit\u00e1l spole\u010dnosti byl tvo\u0159en nejprve pen\u011b\u017en\u00edmi vklady ve v\u00fd\u0161i 200 tis. K\u010d, pot\u00e9 byl zv\u00fd\u0161en o 1 mil. K\u010d ze zisku a n\u00e1sledn\u011b spole\u010dn\u00edci na valn\u00e9 hromad\u011b rozhodli o sn\u00ed\u017een\u00ed ZK s\u00a0v\u00fdplatou ve v\u00fd\u0161i 600 tis. K\u010d. Spole\u010dn\u00edci a spole\u010dnost nejsou ve vztahu mate\u0159sk\u00e1 a dce\u0159in\u00e1 spole\u010dnost.<\/p>\n<table>\n<tbody>\n<tr>\n<th>ZK tvo\u0159en pen\u011b\u017eit\u00fdmi vklady<\/th>\n<td>200 tis. K\u010d<\/td>\n<td>221\/411<\/td>\n<\/tr>\n<tr>\n<th>Usnesen\u00ed VH o zv\u00fd\u0161en\u00ed ZK ze zisku<\/th>\n<td>1 000 tis. K\u010d<\/td>\n<td>431\/419<\/td>\n<\/tr>\n<tr>\n<th>Z\u00e1pis zv\u00fd\u0161en\u00ed ZK do OR<\/th>\n<td>1 000 tis. K\u010d<\/td>\n<td>419\/411<\/td>\n<\/tr>\n<tr>\n<th>Usnesen\u00ed VH o sn\u00ed\u017een\u00ed ZK s v\u00fdplatou spole\u010dn\u00edk\u016fm<\/th>\n<td>600 tis. K\u010d<\/td>\n<td>419\/365<\/td>\n<\/tr>\n<tr>\n<th>Sr\u00e1\u017ekov\u00e1 da\u0148<\/th>\n<td>90 tis. K\u010d<\/td>\n<td>365\/342<\/td>\n<\/tr>\n<tr>\n<th>V\u00fdplata spole\u010dn\u00edk\u016fm<\/th>\n<td>510 tis. K\u010d<\/td>\n<td>365\/221<\/td>\n<\/tr>\n<tr>\n<th>\u00dahrada sr\u00e1\u017ekov\u00e9 dan\u011b<\/th>\n<td>90 tis. K\u010d<\/td>\n<td>342\/221<\/td>\n<\/tr>\n<tr>\n<th>Z\u00e1pis sn\u00ed\u017een\u00ed ZK do OR<\/th>\n<td>600 tis. K\u010d<\/td>\n<td>411\/419<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159esto\u017ee transakce se z\u00e1kladn\u00edm kapit\u00e1lem u spole\u010dnost\u00ed s\u00a0ru\u010den\u00edm omezen\u00fdm nejsou ka\u017edodenn\u00ed z\u00e1le\u017eitost\u00ed, je dobr\u00e9, aby nejenom \u00fa\u010detn\u00ed ale p\u0159edev\u0161\u00edm spole\u010dn\u00edci m\u011bli o t\u00e9to problematice alespo\u0148 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,99,363,143],"class_list":["post-681","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-ucetnictvi","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku","tag-zakladni-kapital"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/681","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=681"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/681\/revisions"}],"predecessor-version":[{"id":17258,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/681\/revisions\/17258"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}