{"id":132482,"date":"2026-04-01T12:00:00","date_gmt":"2026-04-01T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/zalozenie-spolocnosti\/spolocnost-s-rucenim-obmedzenym-s-r-o\/"},"modified":"2026-05-27T18:56:56","modified_gmt":"2026-05-27T16:56:56","slug":"spolocnost-s-rucenim-obmedzenym-s-r-o","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/zalozenie-spolocnosti\/spolocnost-s-rucenim-obmedzenym-s-r-o\/","title":{"rendered":"Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (s.r.o.)"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (s.r.o.)<\/h2><ul><li><a href=\"#h-rechtsgrundlagen-der-gmbh-in-osterreich\" data-level=\"2\">Pr\u00e1vne z\u00e1klady GmbH v Rak\u00fasku<\/a><\/li><li><a href=\"#h-die-wichtigsten-merkmale-der-gmbh\" data-level=\"2\">Najd\u00f4le\u017eitej\u0161ie znaky GmbH<\/a><ul><li><a href=\"#h-eigene-rechtspersonlichkeit\" data-level=\"3\">Vlastn\u00e1 pr\u00e1vna subjektivita<\/a><\/li><li><a href=\"#h-trennung-von-gesellschaft-und-gesellschafter\" data-level=\"3\">Oddelenie spolo\u010dnosti a spolo\u010dn\u00edka<\/a><\/li><li><a href=\"#h-haftung-mit-dem-gesellschaftsvermogen\" data-level=\"3\">Ru\u010denie majetkom spolo\u010dnosti<\/a><\/li><\/ul><\/li><li><a href=\"#h-wann-eine-gmbh-die-richtige-rechtsform-ist\" data-level=\"2\">Kedy je GmbH spr\u00e1vnou pr\u00e1vnou formou<\/a><ul><li><a href=\"#h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\" data-level=\"3\">Pr\u00edpady, kedy GmbH nie je zmyslupln\u00e1<\/a><\/li><li><a href=\"#h-vergleich-mit-anderen-gesellschaftsformen\" data-level=\"3\">Porovnanie s in\u00fdmi formami spolo\u010dnost\u00ed<\/a><\/li><\/ul><\/li><li><a href=\"#h-stammkapital-stammeinlage-und-geschaftsanteil\" data-level=\"2\">Z\u00e1kladn\u00e9 imanie, vklad a obchodn\u00fd podiel<\/a><ul><li><a href=\"#h-bareinzahlung-bei-der-grundung\" data-level=\"3\">Pe\u0148a\u017en\u00fd vklad pri zalo\u017een\u00ed<\/a><\/li><li><a href=\"#h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\" data-level=\"3\">Rozdiel medzi z\u00e1kladn\u00fdm iman\u00edm a obchodn\u00fdm majetkom<\/a><\/li><\/ul><\/li><li><a href=\"#h-gesellschaftsvertrag-der-gmbh\" data-level=\"2\">Spolo\u010densk\u00e1 zmluva GmbH<\/a><ul><li><a href=\"#h-pflichtinhalte-des-gesellschaftsvertrags\" data-level=\"3\">Povinn\u00fd obsah spolo\u010denskej zmluvy<\/a><\/li><li><a href=\"#h-weitere-regelungsinhalte\" data-level=\"3\">\u010eal\u0161ie regula\u010dn\u00e9 obsahy<\/a><\/li><\/ul><\/li><li><a href=\"#h-gmbh-grunden-in-osterreich\" data-level=\"2\">Zalo\u017eenie GmbH v Rak\u00fasku<\/a><ul><li><a href=\"#h-ablauf-der-grundung-schritt-fur-schritt\" data-level=\"3\">Postup zalo\u017eenia krok za krokom<\/a><\/li><li><a href=\"#h-gmbh-in-grundung-vor-der-firmenbucheintragung\" data-level=\"3\">GmbH v zakladan\u00ed pred z\u00e1pisom do obchodn\u00e9ho registra<\/a><\/li><li><a href=\"#h-kosten-der-gmbh-grundung\" data-level=\"3\">N\u00e1klady na zalo\u017eenie s.r.o.<\/a><\/li><li><a href=\"#h-gewerbeberechtigung-der-gmbh\" data-level=\"3\">\u017divnostensk\u00e9 opr\u00e1vnenie GmbH<\/a><\/li><\/ul><\/li><li><a href=\"#h-organe-und-organisation-der-gmbh\" data-level=\"2\">Org\u00e1ny a organiz\u00e1cia GmbH<\/a><ul><li><a href=\"#h-geschaftsfuhrer\" data-level=\"3\">Konate\u013e<\/a><\/li><li><a href=\"#h-generalversammlung-und-gesellschafterbeschlusse\" data-level=\"3\">Valn\u00e9 zhroma\u017edenie a uznesenia spolo\u010dn\u00edkov<\/a><\/li><li><a href=\"#h-aufsichtsrat-bei-grosseren-gmbhs\" data-level=\"3\">Dozorn\u00e1 rada pri v\u00e4\u010d\u0161\u00edch GmbH<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-bei-der-gmbh\" data-level=\"2\">Ru\u010denie v GmbH<\/a><ul><li><a href=\"#h-haftung-der-gesellschaft\" data-level=\"3\">Ru\u010denie spolo\u010dnosti<\/a><\/li><li><a href=\"#h-haftung-der-gesellschafter\" data-level=\"3\">Ru\u010denie spolo\u010dn\u00edkov<\/a><\/li><li><a href=\"#h-haftung-des-geschaftsfuhrers\" data-level=\"3\">Zodpovednos\u0165 konate\u013ea<\/a><\/li><li><a href=\"#h-haftung-vor-der-firmenbucheintragung\" data-level=\"3\">Ru\u010denie pred z\u00e1pisom do obchodn\u00e9ho registra<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuern-und-sozialversicherung-der-gmbh\" data-level=\"2\">Dane a soci\u00e1lne poistenie GmbH<\/a><\/li><li><a href=\"#h-rechnungslegung-jahresabschluss-und-gewinnverteilung\" data-level=\"2\">\u00da\u010dtovn\u00edctvo, ro\u010dn\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka a rozdelenie zisku<\/a><\/li><li><a href=\"#h-geschaftsanteile-verkaufen-ubertragen-und-vererben\" data-level=\"2\">Predaj, prevod a dedenie obchodn\u00fdch podielov<\/a><ul><li><a href=\"#h-zustimmungserfordernisse-und-vorkaufsrechte\" data-level=\"3\">Po\u017eiadavky na s\u00fahlas a predkupn\u00e9 pr\u00e1va<\/a><\/li><\/ul><\/li><li><a href=\"#h-anderung-umgrundung-und-beendigung-der-gmbh\" data-level=\"2\">Zmena, reorganiz\u00e1cia a ukon\u010denie s.r.o.<\/a><ul><li><a href=\"#h-kapitalerhohung-und-kapitalherabsetzung\" data-level=\"3\">Zv\u00fd\u0161enie a zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/a><\/li><li><a href=\"#h-umgrundung-in-eine-gmbh\" data-level=\"3\">Reorganiz\u00e1cia na s.r.o.<\/a><\/li><li><a href=\"#h-auflosung-liquidation-und-loschung\" data-level=\"3\">Zru\u0161enie, likvid\u00e1cia a v\u00fdmaz<\/a><\/li><\/ul><\/li><li><a href=\"#h-typische-fehler-bei-der-gmbh\" data-level=\"2\">Typick\u00e9 chyby pri s.r.o.<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Va\u0161e v\u00fdhody s pr\u00e1vnou podporou<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (GmbH)<\/strong> je <strong>kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s vlastnou pr\u00e1vnou subjektivitou<\/strong>, na ktorej sa jedna alebo viac os\u00f4b <strong>z\u00fa\u010dast\u0148uje kme\u0148ov\u00fdmi vkladmi na z\u00e1kladnom iman\u00ed<\/strong>. Spolo\u010dnos\u0165 vystupuje v pr\u00e1vnom styku samostatne, m\u00f4\u017ee teda <strong>uzatv\u00e1ra\u0165 zmluvy, vlastni\u0165 majetok, \u017ealova\u0165 a by\u0165 \u017ealovan\u00e1<\/strong>. Za z\u00e1v\u00e4zky spolo\u010dnosti ru\u010d\u00ed spravidla <strong>iba s.r.o. svoj\u00edm obchodn\u00fdm majetkom<\/strong>, zatia\u013e \u010do spolo\u010dn\u00edci osobne z\u00e1sadne <strong>nemusia ru\u010di\u0165 za dlhy spolo\u010dnosti<\/strong>. Pr\u00e1vne z\u00e1klady sa nach\u00e1dzaj\u00fa predov\u0161etk\u00fdm v <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001720\" target=\"_blank\" rel=\"noreferrer noopener\">z\u00e1kone o s.r.o.<\/a> (GmbHG)<\/strong> a doplnkove v <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001702\" target=\"_blank\" rel=\"noreferrer noopener\">podnikovom z\u00e1konn\u00edku<\/a> (UGB)<\/strong>.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>S.r.o.<\/strong> je <strong>kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s vlastnou pr\u00e1vnou subjektivitou<\/strong>, pri ktorej spolo\u010dn\u00edci <strong>ru\u010dia iba svojimi vkladmi do z\u00e1kladn\u00e9ho imania<\/strong>, nie v\u0161ak svoj\u00edm s\u00fakromn\u00fdm majetkom.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp\" alt=\"S.r.o. jednoducho vysvetlen\u00e1: v\u00fdznam, \u0161trukt\u00fara, ru\u010denie a pr\u00e1vne z\u00e1klady spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm v Rak\u00fasku.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eS.r.o. pr\u00e1vne odde\u013euje spolo\u010dnos\u0165 od os\u00f4b, ktor\u00e9 za \u0148ou stoja, a vytv\u00e1ra tak jasn\u00fa \u0161trukt\u00faru ru\u010denia a organiz\u00e1cie.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtsgrundlagen-der-gmbh-in-osterreich\">Pr\u00e1vne z\u00e1klady GmbH v Rak\u00fasku<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00e1vne r\u00e1mcov\u00e9 podmienky s.r.o.<\/strong> vypl\u00fdvaj\u00fa predov\u0161etk\u00fdm zo <strong>z\u00e1kona o spolo\u010dnostiach s ru\u010den\u00edm obmedzen\u00fdm (GmbH-Gesetz)<\/strong>. Tento z\u00e1kon upravuje <strong>zalo\u017eenie, organiz\u00e1ciu, pr\u00e1va a povinnosti spolo\u010dn\u00edkov, ako aj \u00falohy konate\u013eov<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Doplnkove platia \u010fal\u0161ie k\u013e\u00fa\u010dov\u00e9 predpisy podnikov\u00e9ho pr\u00e1va. Obzvl\u00e1\u0161\u0165 d\u00f4le\u017eit\u00fd je <strong>podnikov\u00fd z\u00e1konn\u00edk (UGB)<\/strong>, ktor\u00fd okrem in\u00e9ho obsahuje <strong>pravidl\u00e1 \u00fa\u010dtovn\u00edctva, obchodn\u00e9ho registra a defin\u00edciu pojmu podnikate\u013e<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon obsahuje na jednej strane <strong>z\u00e1v\u00e4zn\u00e9 minim\u00e1lne pravidl\u00e1<\/strong>, napr\u00edklad o vzniku s.r.o., o z\u00e1kladnom iman\u00ed a o org\u00e1noch. Na druhej strane m\u00f4\u017eu spolo\u010dn\u00edci mnoh\u00e9 ot\u00e1zky <strong>upravi\u0165 individu\u00e1lne v spolo\u010denskej zmluve<\/strong>, napr\u00edklad o internom rozhodovan\u00ed alebo o pr\u00e1vach na udelenie s\u00fahlasu. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-wichtigsten-merkmale-der-gmbh\">Najd\u00f4le\u017eitej\u0161ie znaky GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (<strong>GmbH<\/strong>) je kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s vlastnou pr\u00e1vnou subjektivitou. M\u00f4\u017ee by\u0165 zalo\u017een\u00e1 <strong>jednou osobou alebo viacer\u00fdmi osobami<\/strong>. Z\u00e1kon preto umo\u017e\u0148uje <strong>jednoosobov\u00fa GmbH<\/strong>, ako aj GmbH s viacer\u00fdmi spolo\u010dn\u00edkmi. GmbH m\u00f4\u017ee by\u0165 zalo\u017een\u00e1 na ak\u00fdko\u013evek z\u00e1konom povolen\u00fd \u00fa\u010del. Vyl\u00fa\u010den\u00e1 je \u010dinnos\u0165 ako politick\u00e9 zdru\u017eenie a prev\u00e1dzkovanie pois\u0165ovac\u00edch obchodov vo forme GmbH. To vypl\u00fdva z <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P1\/NOR12038605\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 1 GmbHG<\/a>.     <\/p>\n\n<p class=\"wp-block-paragraph\">Najd\u00f4le\u017eitej\u0161\u00ed rozdiel oproti \u017eivnosti spo\u010d\u00edva v <strong>pr\u00e1vnom oddelen\u00ed medzi podnikom a podnikate\u013eom<\/strong>. Pri \u017eivnosti kon\u00e1 fyzick\u00e1 osoba sama. Pri GmbH v\u0161ak kon\u00e1 spolo\u010dnos\u0165 ako samostatn\u00fd pr\u00e1vny subjekt.  <\/p>\n\n<p class=\"wp-block-paragraph\">Toto oddelenie rob\u00ed GmbH atrakt\u00edvnou pre mnoh\u00fdch podnikate\u013eov. Vytv\u00e1ra jasn\u00fa pr\u00e1vnu \u0161trukt\u00faru, obmedzuje s\u00fakromn\u00e9 riziko spolo\u010dn\u00edkov a umo\u017e\u0148uje preh\u013eadn\u00fa organiz\u00e1ciu \u00fa\u010dasti, vedenia, rozdelenia zisku a n\u00e1stupn\u00edctva. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-rechtspersonlichkeit\">Vlastn\u00e1 pr\u00e1vna subjektivita<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH je <strong>pr\u00e1vnick\u00e1 osoba<\/strong>. Existuje pr\u00e1vne nez\u00e1visle od os\u00f4b, ktor\u00e9 sa na nej podie\u013eaj\u00fa. Pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a> m\u00f4\u017ee samostatne nadob\u00fada\u0165 majetok, dr\u017ea\u0165 vecn\u00e9 pr\u00e1va a \u017ealova\u0165 a by\u0165 \u017ealovan\u00e1 pred s\u00fadom.  <\/p>\n\n<p class=\"wp-block-paragraph\">V praxi to znamen\u00e1: GmbH m\u00f4\u017ee uzavrie\u0165 n\u00e1jomn\u00fa zmluvu na obchodn\u00e9 priestory, zamestn\u00e1va\u0165 pracovn\u00edkov, kupova\u0165 vozidl\u00e1, z\u00edskava\u0165 softv\u00e9rov\u00e9 licencie, prij\u00edma\u0165 p\u00f4\u017ei\u010dky, podpisova\u0165 dod\u00e1vate\u013esk\u00e9 zmluvy a vym\u00e1ha\u0165 poh\u013ead\u00e1vky. Zmluvnou stranou je potom GmbH. Spolo\u010dn\u00edci nie s\u00fa automaticky sami zmluvnou stranou.  <\/p>\n\n<p class=\"wp-block-paragraph\">Vlastn\u00e1 pr\u00e1vna subjektivita m\u00e1 aj organiza\u010dn\u00e9 d\u00f4sledky. GmbH potrebuje org\u00e1ny, ktor\u00e9 za \u0148u konaj\u00fa. Najd\u00f4le\u017eitej\u0161\u00edm org\u00e1nom je <strong>konate\u013e<\/strong>. Zmluvy neuzatv\u00e1ra pre seba, ale v mene GmbH. T\u00fdm vznik\u00e1 jasn\u00e9 oddelenie medzi <strong>osobou, ktor\u00e1 kon\u00e1<\/strong>, a <strong>GmbH ako pr\u00e1vnym subjektom<\/strong>, za ktor\u00fd kon\u00e1.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-trennung-von-gesellschaft-und-gesellschafter\">Oddelenie spolo\u010dnosti a spolo\u010dn\u00edka<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH odde\u013euje <strong>majetok spolo\u010dnosti<\/strong> a <strong>s\u00fakromn\u00fd majetok<\/strong>. Toto oddelenie je jadrom pr\u00e1va GmbH. Majetok na obchodnom \u00fa\u010dte patr\u00ed GmbH. Stroje, poh\u013ead\u00e1vky, sklady tovaru, pr\u00e1va k zna\u010dk\u00e1m, kancel\u00e1rske vybavenie a in\u00e9 akt\u00edva spolo\u010dnosti tie\u017e patria GmbH. Spolo\u010dn\u00edci nevlastnia jednotliv\u00e9 predmety GmbH. Vlastnia obchodn\u00e9 podiely v GmbH.     <\/p>\n\n<p class=\"wp-block-paragraph\">Toto rozl\u00ed\u0161enie sa v praxi \u010dasto nespr\u00e1vne ch\u00e1pe. Kto dr\u017e\u00ed 100 percent obchodn\u00fdch podielov, nie je osobne vlastn\u00edkom majetku GmbH. Je jedin\u00fdm spolo\u010dn\u00edkom. To je pr\u00e1vne nie\u010do in\u00e9. Jedin\u00fd spolo\u010dn\u00edk nesmie pou\u017e\u00edva\u0165 peniaze GmbH ako svoje vlastn\u00e9 s\u00fakromn\u00e9 peniaze. Ka\u017ed\u00e1 platba od GmbH spolo\u010dn\u00edkovi potrebuje pr\u00e1vny z\u00e1klad, napr\u00edklad plat konate\u013ea, rozdelenie zisku, zmluvu o p\u00f4\u017ei\u010dke alebo splatenie predt\u00fdm poskytnutej p\u00f4\u017ei\u010dky spolo\u010dn\u00edka.     <\/p>\n\n<p class=\"wp-block-paragraph\">Oddelenie funguje oboma smermi. Dlhy GmbH s\u00fa dlhy GmbH. S\u00fakromn\u00e9 dlhy spolo\u010dn\u00edka s\u00fa s\u00fakromn\u00e9 dlhy tohto spolo\u010dn\u00edka. Veritelia spolo\u010dn\u00edka preto nem\u00f4\u017eu jednoducho exekvova\u0165 jednotliv\u00e9 predmety z prev\u00e1dzkov\u00e9ho majetku GmbH. M\u00f4\u017eu sa uspokoji\u0165 len z pr\u00e1v spolo\u010dn\u00edka, teda z jeho obchodn\u00e9ho podielu alebo z n\u00e1rokov, ktor\u00e9 mu vo\u010di GmbH prisl\u00fachaj\u00fa.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-mit-dem-gesellschaftsvermogen\">Ru\u010denie majetkom spolo\u010dnosti<\/h3>\n\n<p class=\"wp-block-paragraph\">Pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a> ru\u010d\u00ed verite\u013eom za z\u00e1v\u00e4zky GmbH <strong>len majetok spolo\u010dnosti<\/strong>. GmbH ru\u010d\u00ed cel\u00fdm svoj\u00edm majetkom. K tomu patria bankov\u00e9 vklady, poh\u013ead\u00e1vky, tovar, stroje, vozidl\u00e1, pr\u00e1va a in\u00e9 akt\u00edva. Spolo\u010dn\u00edci za tieto dlhy neru\u010dia svoj\u00edm s\u00fakromn\u00fdm majetkom, len preto, \u017ee s\u00fa spolo\u010dn\u00edkmi.   <\/p>\n\n<p class=\"wp-block-paragraph\">Toto obmedzenie ru\u010denia v\u0161ak nie je vo\u013enou rukou. Nechr\u00e1ni pred ka\u017edou osobnou zodpovednos\u0165ou. Spolo\u010dn\u00edci musia splni\u0165 svoje prevzat\u00e9 vklady. Konatelia ru\u010dia osobne, ak poru\u0161ia svoje z\u00e1konn\u00e9 povinnosti. Kto navy\u0161e prevezme osobn\u00e9 z\u00e1ruky, ru\u010d\u00ed na z\u00e1klade tejto vlastnej dohody.    <\/p>\n\n<p class=\"wp-block-paragraph\">Osobn\u00e9 ru\u010denie vznik\u00e1 v \u0161tyroch jasne vymedzen\u00fdch pr\u00edpadoch:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nesplaten\u00fd vklad:<\/strong> Spolo\u010dn\u00edk e\u0161te \u00faplne nesplatil svoj vklad.<\/li>\n\n\n\n<li><strong>Osobn\u00e1 z\u00e1ruka:<\/strong> Spolo\u010dn\u00edk alebo konate\u013e ru\u010d\u00ed dobrovo\u013ene vo\u010di banke alebo zmluvn\u00e9mu partnerovi.<\/li>\n\n\n\n<li><strong>Poru\u0161enie povinnosti ako konate\u013e:<\/strong> Konate\u013e poru\u0161\u00ed povinnosti starostlivosti, da\u0148ov\u00e9 povinnosti alebo povinnosti poda\u0165 n\u00e1vrh na konkurz.<\/li>\n\n\n\n<li><strong>Konanie pred z\u00e1pisom:<\/strong> Kto kon\u00e1 v mene bud\u00facej GmbH u\u017e <strong>pred z\u00e1pisom do obchodn\u00e9ho registra<\/strong>, riskuje <strong>osobn\u00e9 ru\u010denie<\/strong>.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGmbH chr\u00e1ni spolo\u010dn\u00edkov pred automatick\u00fdm osobn\u00fdm ru\u010den\u00edm za dlhy spolo\u010dnosti. Nechr\u00e1ni v\u0161ak pred vlastnou povinnos\u0165ou vkladu alebo poru\u0161en\u00edm povinnost\u00ed vo veden\u00ed spolo\u010dnosti. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-wann-eine-gmbh-die-richtige-rechtsform-ist\">Kedy je GmbH spr\u00e1vnou pr\u00e1vnou formou<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH je spr\u00e1vnou pr\u00e1vnou formou, ak m\u00e1 spolo\u010dnos\u0165 <strong>pr\u00e1vne samostatne vystupova\u0165<\/strong>, obmedzi\u0165 rizik\u00e1 ru\u010denia a jasne upravi\u0165 majetkov\u00e9 pomery. Nie je vhodn\u00e1 len preto, \u017ee je zn\u00e1ma. Rozhoduj\u00face s\u00fa riziko ru\u010denia, v\u00fd\u0161ka zisku, po\u010det z\u00fa\u010dastnen\u00fdch os\u00f4b, potreba financovania, organiza\u010dn\u00e9 n\u00e1klady a dlhodob\u00e9 pl\u00e1novanie.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH sp\u00f4sobuje viac n\u00e1kladov ako \u017eivnos\u0165. Potrebuje spolo\u010densk\u00fa zmluvu, z\u00e1pis do obchodn\u00e9ho registra, priebe\u017en\u00e9 \u00fa\u010dtovn\u00edctvo, ro\u010dn\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku a oddelenie majetku spolo\u010dnosti od s\u00fakromn\u00e9ho majetku. Tieto n\u00e1klady sa oplatia, ak v\u00fdhody GmbH rie\u0161ia konkr\u00e9tny ekonomick\u00fd alebo pr\u00e1vny probl\u00e9m.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH vytv\u00e1ra <strong>stabiln\u00fa \u0161trukt\u00faru<\/strong>, preto\u017ee <strong>pr\u00e1vne jasne usporad\u00fava pr\u00e1va, povinnosti, obchodn\u00e9 podiely, vedenie a zastupovanie<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\">Pr\u00edpady, kedy GmbH nie je zmyslupln\u00e1<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH nie je v\u017edy najlep\u0161ou vo\u013ebou. Pre mal\u00e9 \u010dinnosti s n\u00edzkym rizikom, n\u00edzkymi ziskami a jednoduchou \u0161trukt\u00farou m\u00f4\u017ee by\u0165 pr\u00edli\u0161 drah\u00e1 a n\u00e1ro\u010dn\u00e1. Kto p\u00f4sob\u00ed s\u00e1m, nepodstupuje takmer \u017eiadne rizik\u00e1 ru\u010denia a spotrebuje v\u0161etky zisky s\u00fakromne, \u010dasto si vysta\u010d\u00ed s \u017eivnos\u0165ou.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH nie je zmyslupln\u00e1, ak zakladate\u013e nechce zn\u00e1\u0161a\u0165 priebe\u017en\u00e9 administrat\u00edvne n\u00e1klady. GmbH mus\u00ed by\u0165 riadne \u00fa\u010dtovan\u00e1. S\u00fakromn\u00e9 v\u00fddavky a prev\u00e1dzkov\u00e9 v\u00fddavky musia zosta\u0165 oddelen\u00e9. Ro\u010dn\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka mus\u00ed by\u0165 vypracovan\u00e1 a predlo\u017een\u00e1 obchodn\u00e9mu registru. Kto tieto povinnosti ignoruje, vytv\u00e1ra n\u00e1klady, probl\u00e9my s term\u00ednmi a rizik\u00e1 ru\u010denia.    <\/p>\n\n<p class=\"wp-block-paragraph\">Ani z da\u0148ov\u00e9ho h\u013eadiska nie je GmbH automaticky v\u00fdhodnej\u0161ia. GmbH plat\u00ed da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b zo svojho zisku. Ak GmbH rozde\u013euje zisky svojim spolo\u010dn\u00edkom, dodato\u010dne sa plat\u00ed <strong>da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH preto nie je \u0161tandardn\u00fdm rie\u0161en\u00edm pre ka\u017ed\u00fd podnik. Je dobrou pr\u00e1vnou formou, ak s\u00fa jej v\u00fdhody konkr\u00e9tne potrebn\u00e9. Je zlou pr\u00e1vnou formou, ak chce \u010dlovek len vytvori\u0165 \u201eprofesion\u00e1lnej\u0161\u00ed dojem\u201c, ale nepotrebuje ani obmedzenie ru\u010denia, ani \u0161trukt\u00faru \u00fa\u010dasti, ani viazanie kapit\u00e1lu.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vergleich-mit-anderen-gesellschaftsformen\">Porovnanie s in\u00fdmi formami spolo\u010dnost\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Pri <strong>\u017eivnosti<\/strong> kon\u00e1 podnikate\u013eka alebo podnikate\u013e s\u00e1m a ru\u010d\u00ed cel\u00fdm svoj\u00edm s\u00fakromn\u00fdm majetkom. Je to jednoduch\u00e9 a lacn\u00e9, ale hod\u00ed sa predov\u0161etk\u00fdm pre \u010dinnosti s n\u00edzkym rizikom. <\/p>\n\n<p class=\"wp-block-paragraph\">Pri <strong>verejnej obchodnej spolo\u010dnosti (v.o.s.)<\/strong> vedie viacero os\u00f4b spolo\u010dne podnik. V\u0161etci spolo\u010dn\u00edci ru\u010dia osobne a neobmedzene. Hod\u00ed sa preto len vtedy, ak medzi z\u00fa\u010dastnen\u00fdmi osobami existuje ve\u013ek\u00e1 d\u00f4vera a v\u0161etci chc\u00fa nies\u0165 pln\u00e9 riziko ru\u010denia.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Komanditn\u00e1 spolo\u010dnos\u0165 (k.s.)<\/strong> rozli\u0161uje medzi komplement\u00e1rmi s neobmedzen\u00fdm ru\u010den\u00edm a komanditistami s obmedzen\u00fdm ru\u010den\u00edm. Hod\u00ed sa pre modely, kde jedna osoba akt\u00edvne vedie a in\u00e9 osoby poskytuj\u00fa kapit\u00e1l. GmbH je \u010dasto preh\u013eadnej\u0161ia, ak v\u0161etci z\u00fa\u010dastnen\u00ed chc\u00fa od za\u010diatku jednotn\u00e9 obmedzenie ru\u010denia.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Flexibiln\u00e1 kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 (FlexKapG)<\/strong> je tie\u017e kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm. Pon\u00faka v\u00e4\u010d\u0161\u00ed priestor pre \u00fa\u010dasti a zamestnaneck\u00e9 podiely. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Akciov\u00e1 spolo\u010dnos\u0165 (a.s.)<\/strong> je vhodn\u00e1 pre v\u00e4\u010d\u0161ie podniky so \u0161irokou kapit\u00e1lovou \u0161trukt\u00farou. Je v\u00fdrazne form\u00e1lnej\u0161ia a n\u00e1ro\u010dnej\u0161ia ako GmbH. Pre v\u00e4\u010d\u0161inu mal\u00fdch a stredn\u00fdch podnikov preto GmbH pon\u00faka lep\u0161iu rovnov\u00e1hu medzi <strong>ochranou ru\u010denia, \u0161trukt\u00farou a administrat\u00edvnymi n\u00e1kladmi<\/strong>.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eKombin\u00e1ciou vlastnej pr\u00e1vnej subjektivity a obmedzen\u00e9ho ru\u010denia je GmbH \u010dasto vhodn\u00fdm stredom medzi jednoduch\u00fdmi formami podnikov a v\u00e4\u010d\u0161\u00edmi kapit\u00e1lov\u00fdmi spolo\u010dnos\u0165ami.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-stammkapital-stammeinlage-und-geschaftsanteil\">Z\u00e1kladn\u00e9 imanie, vklad a obchodn\u00fd podiel<\/h2>\n\n<p class=\"wp-block-paragraph\">Pojmy <strong>z\u00e1kladn\u00e9 imanie<\/strong>, <strong>vklad<\/strong> a <strong>obchodn\u00fd podiel<\/strong> znej\u00fa podobne, ale ozna\u010duj\u00fa r\u00f4zne veci. Kto chce pochopi\u0165 GmbH, mus\u00ed tieto tri pojmy jasne rozl\u00ed\u0161i\u0165. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Z\u00e1kladn\u00e9 imanie<\/strong> je v spolo\u010denskej zmluve stanoven\u00e1 suma kapit\u00e1lu GmbH. Tvor\u00ed \u00fa\u010dtovn\u00fd kapit\u00e1lov\u00fd z\u00e1klad spolo\u010dnosti. Od 1. janu\u00e1ra 2024 mus\u00ed z\u00e1kladn\u00e9 imanie predstavova\u0165 minim\u00e1lne <strong>\u20ac<\/strong> <strong>10 000,-<\/strong>. Z\u00e1kladn\u00e9 imanie sa sklad\u00e1 z jednotliv\u00fdch vkladov spolo\u010dn\u00edkov. Ka\u017ed\u00fd vklad mus\u00ed by\u0165 minim\u00e1lne <strong>\u20ac 70,-<\/strong>. Tieto po\u017eiadavky vypl\u00fdvaj\u00fa z <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 GmbHG<\/a>.     <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Vklad<\/strong> je povinnos\u0165ou vkladu konkr\u00e9tneho spolo\u010dn\u00edka. Ur\u010duje, ak\u00fa sumu tento spolo\u010dn\u00edk prevezme vo\u010di GmbH. Pri jednoosobovej GmbH prevezme jedna osoba cel\u00fd vklad. Pri GmbH s viacer\u00fdmi spolo\u010dn\u00edkmi sa z\u00e1kladn\u00e9 imanie rozdel\u00ed na viacero vkladov.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Obchodn\u00fd podiel<\/strong> opisuje \u010dlenstvo spolo\u010dn\u00edka v GmbH. Zah\u0155\u0148a jeho pr\u00e1va a povinnosti. K nim patria hlasovacie pr\u00e1va, pr\u00e1va na zisk, informa\u010dn\u00e9 pr\u00e1va, kontroln\u00e9 pr\u00e1va a povinnos\u0165 splati\u0165 prevzat\u00fd vklad. Pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 75 GmbHG<\/a> sa obchodn\u00fd podiel ur\u010duje pod\u013ea prevzat\u00e9ho vkladu, ak spolo\u010densk\u00e1 zmluva neobsahuje in\u00e9 pr\u00edpustn\u00e9 ustanovenie.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bareinzahlung-bei-der-grundung\">Pe\u0148a\u017en\u00fd vklad pri zalo\u017een\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">Pri zalo\u017een\u00ed nemus\u00ed by\u0165 cel\u00e9 z\u00e1kladn\u00e9 imanie ihne\u010f splaten\u00e9 v hotovosti, minim\u00e1lne v\u0161ak <strong>\u20ac<\/strong> <strong>5 000,-<\/strong>. Okrem toho mus\u00ed by\u0165 na ka\u017ed\u00fd vklad splatn\u00fd v hotovosti splaten\u00e1 minim\u00e1lne \u0161tvrtina, v ka\u017edom pr\u00edpade v\u0161ak <strong>\u20ac<\/strong> <strong>70,-<\/strong>. Tieto pravidl\u00e1 s\u00fa uveden\u00e9 v <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10\/NOR40258370\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10 GmbHG<\/a>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Zvy\u0161n\u00e1 povinnos\u0165 vkladu v\u0161ak nezmizne. Ak spolo\u010dn\u00edk pri zalo\u017een\u00ed e\u0161te nesplat\u00ed \u010das\u0165 vkladu, mus\u00ed t\u00fato otvoren\u00fa sumu nesk\u00f4r zaplati\u0165 GmbH. GmbH m\u00f4\u017ee tento otvoren\u00fd vklad nesk\u00f4r vym\u00e1ha\u0165.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\">Rozdiel medzi z\u00e1kladn\u00fdm iman\u00edm a obchodn\u00fdm majetkom<\/h3>\n\n<p class=\"wp-block-paragraph\">Z\u00e1kladn\u00e9 imanie nie je to ist\u00e9 ako majetok spolo\u010dnosti.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Z\u00e1kladn\u00e9 imanie<\/strong> je pevn\u00e1 \u00fa\u010dtovn\u00e1 veli\u010dina v spolo\u010denskej zmluve. Zost\u00e1va rovnak\u00e9, k\u00fdm spolo\u010dn\u00edci nerozhodn\u00fa o zv\u00fd\u0161en\u00ed alebo zn\u00ed\u017een\u00ed kapit\u00e1lu a t\u00fato zmenu riadne nevykonaj\u00fa. Ukazuje, ak\u00fa sumu kapit\u00e1lu spolo\u010dn\u00edci prevzali.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Majetok spolo\u010dnosti<\/strong> je skuto\u010dn\u00fd majetok GmbH, ktor\u00fd sa neust\u00e1le men\u00ed. Rastie prostredn\u00edctvom ziskov, vkladov, dot\u00e1ci\u00ed a hodnotn\u00fdch akviz\u00edci\u00ed. V d\u00f4sledku str\u00e1t, v\u00fddavkov, odpisov, rozdelenia a straty hodnoty m\u00f4\u017ee aj klesa\u0165.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pre spolo\u010dn\u00edkov je toto oddelenie rozhoduj\u00face aj pri rozdelen\u00ed zisku. Nesm\u00fa jednoducho vybera\u0165 peniaze z GmbH len preto, \u017ee GmbH m\u00e1 bankov\u00e9 vklady. V\u00fdplata potrebuje pr\u00e1vny z\u00e1klad. Pri rozdelen\u00ed zisku mus\u00ed existova\u0165 rozdelite\u013en\u00fd \u00fa\u010dtovn\u00fd zisk. Bez jasn\u00e9ho z\u00e1kladu hrozia da\u0148ov\u00e9 d\u00f4sledky a n\u00e1roky na vr\u00e1tenie pe\u0148az\u00ed zo strany GmbH.    <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eZ\u00e1kladn\u00e9 imanie nezaru\u010duje, \u017ee GmbH bude ma\u0165 t\u00fato sumu k dispoz\u00edcii natrvalo. Ide len o z\u00e1konom stanoven\u00fa kapit\u00e1lov\u00fa sumu v spolo\u010denskej zmluve. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsvertrag-der-gmbh\">Spolo\u010densk\u00e1 zmluva GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Spolo\u010densk\u00e1 zmluva<\/strong> je pr\u00e1vny z\u00e1klad GmbH. Upravuje \u0161trukt\u00faru spolo\u010dnosti, \u00fa\u010das\u0165 spolo\u010dn\u00edkov s ich pr\u00edslu\u0161n\u00fdmi vkladmi a pravidl\u00e1 pre vedenie GmbH. Pri GmbH s iba jedn\u00fdm spolo\u010dn\u00edkom sa tento dokument naz\u00fdva <strong>Vyhl\u00e1senie o zalo\u017een\u00ed spolo\u010dnosti<\/strong>. Obsahovo pln\u00ed rovnak\u00fa funkciu.   <\/p>\n\n<p class=\"wp-block-paragraph\">Spolo\u010densk\u00e1 zmluva mus\u00ed by\u0165 vyhotoven\u00e1 ako <strong>not\u00e1rska z\u00e1pisnica<\/strong>. Jednoduch\u00e1 p\u00edsomn\u00e1 dohoda medzi spolo\u010dn\u00edkmi preto nesta\u010d\u00ed. T\u00e1to form\u00e1lna po\u017eiadavka pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 GmbHG<\/a> chr\u00e1ni zakladate\u013eov, preto\u017ee not\u00e1r preveruje toto\u017enos\u0165 a formu. Nenahr\u00e1dza v\u0161ak obsahov\u00e9 usporiadanie.   <\/p>\n\n<p class=\"wp-block-paragraph\">Dobr\u00e1 spolo\u010densk\u00e1 zmluva neodpoved\u00e1 len na ot\u00e1zku, <strong>ako sa GmbH zaklad\u00e1<\/strong>. Odpoved\u00e1 aj na ot\u00e1zku, <strong>ako GmbH funguje, ak nesk\u00f4r nastane probl\u00e9m<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflichtinhalte-des-gesellschaftsvertrags\">Povinn\u00fd obsah spolo\u010denskej zmluvy<\/h3>\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o GmbH v <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 GmbHG<\/a> predpisuje ur\u010dit\u00fd minim\u00e1lny obsah. Bez t\u00fdchto \u00fadajov nem\u00f4\u017ee by\u0165 GmbH riadne zalo\u017een\u00e1. Spolo\u010densk\u00e1 zmluva mus\u00ed obsahova\u0165 <strong>obchodn\u00e9 meno a s\u00eddlo spolo\u010dnosti<\/strong>, <strong>predmet podnikania<\/strong>, <strong>v\u00fd\u0161ku z\u00e1kladn\u00e9ho imania<\/strong> a <strong>v\u00fd\u0161ku vkladu ka\u017ed\u00e9ho spolo\u010dn\u00edka<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Obchodn\u00e9 meno<\/strong> je pr\u00e1vny n\u00e1zov GmbH. <strong>S\u00eddlo<\/strong> ur\u010duje pr\u00e1vne centrum spolo\u010dnosti. <strong>Predmet podnikania<\/strong> opisuje, ak\u00fa \u010dinnos\u0165 m\u00e1 GmbH vykon\u00e1va\u0165. <strong>Z\u00e1kladn\u00e9 imanie<\/strong> ukazuje, ak\u00fa sumu kapit\u00e1lu spolo\u010dn\u00edci celkovo prevezm\u00fa. <strong>Vklady<\/strong> ukazuj\u00fa, ktor\u00fd spolo\u010dn\u00edk dlhuje ak\u00fa \u010das\u0165 z toho.    <\/p>\n\n<p class=\"wp-block-paragraph\">Tieto \u00fadaje musia by\u0165 konkr\u00e9tne. Pr\u00edli\u0161 nejasn\u00fd predmet podnikania nepom\u00f4\u017ee ani obchodn\u00e9mu registru, ani spolo\u010dn\u00edkom. Mal by by\u0165 formulovan\u00fd tak, aby tretie strany pochopili, ak\u00fa oblas\u0165 \u010dinnosti GmbH sleduje. Z\u00e1rove\u0148 nesmie by\u0165 zbyto\u010dne \u00fazky, preto\u017ee ka\u017ed\u00e9 neskor\u0161ie roz\u0161\u00edrenie by inak mohlo vy\u017eadova\u0165 zmenu spolo\u010denskej zmluvy.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-weitere-regelungsinhalte\">\u010eal\u0161ie regula\u010dn\u00e9 obsahy<\/h3>\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00e1 dodato\u010dn\u00e1 klauzula mus\u00ed ma\u0165 rozpoznate\u013en\u00fa funkciu, aby sa predi\u0161lo neskor\u0161\u00edm neistot\u00e1m.<\/p>\n\n<p class=\"wp-block-paragraph\">Zmyslupln\u00e9 \u010fal\u0161ie regula\u010dn\u00e9 obsahy s\u00fa <strong>obmedzenia prevodu<\/strong>, <strong>predkupn\u00e9 pr\u00e1va<\/strong>, <strong>pr\u00e1va na odk\u00fapenie<\/strong>, <strong>ustanovenia o odstupnom<\/strong>, <strong>z\u00e1kazy konkurencie<\/strong>, <strong>informa\u010dn\u00e9 pr\u00e1va<\/strong>, <strong>po\u017eiadavky na s\u00fahlas pre mimoriadne obchody<\/strong> a <strong>pravidl\u00e1 n\u00e1stupn\u00edctva pre pr\u00edpad \u00famrtia<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Najm\u00e4 pri viacer\u00fdch spolo\u010dn\u00edkoch zriedka sta\u010d\u00ed minim\u00e1lna zmluva v praxi. Spolo\u010densk\u00e1 zmluva by mala obsahova\u0165 jasn\u00e9 dodato\u010dn\u00e9 ustanovenia, aby sa predi\u0161lo neskor\u0161\u00edm konfliktom medzi spolo\u010dn\u00edkmi. <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00f4le\u017eit\u00e9 s\u00fa predov\u0161etk\u00fdm pravidl\u00e1 pre <strong>vedenie, zastupovanie, rozhodovanie, rozdelenie zisku, prevod podielov, \u00famrtie spolo\u010dn\u00edka a vyst\u00fapenie zo spolo\u010dnosti<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Pri GmbH s dvoma rovnako z\u00fa\u010dastnen\u00fdmi spolo\u010dn\u00edkmi potrebuje zmluva obzvl\u00e1\u0161\u0165 jasn\u00e9 pravidl\u00e1. Ak obaja dr\u017eia po 50 % a ka\u017ed\u00e9 d\u00f4le\u017eit\u00e9 rozhodnutie vy\u017eaduje jednomyse\u013enos\u0165, spolo\u010dnos\u0165 m\u00f4\u017ee v pr\u00edpade sporu zablokova\u0165. Potom pom\u00f4\u017ee len vopred dohodnut\u00e9 rie\u0161enie, napr\u00edklad rozhoduj\u00faci hlas, media\u010dn\u00fd proces, opcia na k\u00fapu alebo jasn\u00e9 pravidlo vyst\u00fapenia.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSpolo\u010densk\u00e1 zmluva by preto mala v\u017edy zodpoveda\u0165 konkr\u00e9tnej \u0161trukt\u00fare. Jednoosobov\u00e1 GmbH potrebuje in\u00e9 pravidl\u00e1 ako rodinn\u00e1 spolo\u010dnos\u0165. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-gmbh-grunden-in-osterreich\">Zalo\u017eenie GmbH v Rak\u00fasku<\/h2>\n\n<p class=\"wp-block-paragraph\">Zalo\u017eenie GmbH prebieha v nieko\u013ek\u00fdch pr\u00e1vnych a praktick\u00fdch krokoch. GmbH nevznik\u00e1 u\u017e s my\u0161lienkou, ani s podpisom spolo\u010denskej zmluvy, ani so splaten\u00edm z\u00e1kladn\u00e9ho imania. Vznik\u00e1 a\u017e <strong>z\u00e1pisom do obchodn\u00e9ho registra<\/strong>. N\u00e1vrh na z\u00e1pis do obchodn\u00e9ho registra mus\u00ed by\u0165 pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P9\/NOR40078407\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 9 GmbHG<\/a> podp\u00edsan\u00fd v\u0161etk\u00fdmi konate\u013emi.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-grundung-schritt-fur-schritt\">Postup zalo\u017eenia krok za krokom<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Zalo\u017eenie GmbH<\/strong> prebieha pod\u013ea pevn\u00e9ho postupu. Poradie je d\u00f4le\u017eit\u00e9, preto\u017ee obchodn\u00fd register zap\u00ed\u0161e spolo\u010dnos\u0165 a\u017e vtedy, ke\u010f je vyhotoven\u00e1 spolo\u010densk\u00e1 zmluva, vymenovan\u00ed konatelia a preuk\u00e1zan\u00e9 po\u017eadovan\u00e9 vklady. <\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Stanovenie \u0161trukt\u00fary GmbH<\/strong><br\/>Najprv zakladatelia stanovia z\u00e1kladn\u00e9 rozhodnutia. Kto bude spolo\u010dn\u00edk, ak\u00e9 vysok\u00e9 bude z\u00e1kladn\u00e9 imanie, ak\u00fd vklad prevezme ka\u017ed\u00fd spolo\u010dn\u00edk, kto bude konate\u013e a ak\u00fd predmet podnikania m\u00e1 ma\u0165 GmbH. Tieto body tvoria z\u00e1klad pre spolo\u010densk\u00fa zmluvu.  <\/li>\n\n\n\n<li><strong>Vyhotovenie spolo\u010denskej zmluvy<\/strong><br\/>Potom sa vypracuje spolo\u010densk\u00e1 zmluva. Pri viacer\u00fdch spolo\u010dn\u00edkoch upravuje obchodn\u00e9 meno, s\u00eddlo, predmet podnikania, z\u00e1kladn\u00e9 imanie, vklady a vn\u00fatorn\u00fa organiz\u00e1ciu. Pri jednoosobovej GmbH nahr\u00e1dza spolo\u010densk\u00fa zmluvu vyhl\u00e1senie o zalo\u017een\u00ed spolo\u010dnosti. Zmluva mus\u00ed by\u0165 vyhotoven\u00e1 ako not\u00e1rska z\u00e1pisnica.   <\/li>\n\n\n\n<li><strong>Vymenovanie konate\u013ea<\/strong><br\/>GmbH potrebuje minim\u00e1lne jedn\u00e9ho konate\u013ea. Vymenovanie m\u00f4\u017ee by\u0165 vykonan\u00e9 u\u017e v spolo\u010denskej zmluve alebo vlastn\u00fdm uznesen\u00edm spolo\u010dn\u00edkov. Konate\u013e zastupuje GmbH navonok a je zap\u00edsan\u00fd v obchodnom registri.  <\/li>\n\n\n\n<li><strong>Splatenie vkladov<\/strong><br\/>N\u00e1sledne sa otvor\u00ed \u00fa\u010det spolo\u010dnosti a splat\u00ed sa vklad v hotovosti. Pri minim\u00e1lnom z\u00e1kladnom iman\u00ed <strong>\u20ac<\/strong> <strong>10 000,-<\/strong> mus\u00ed by\u0165 pred z\u00e1pisom v z\u00e1sade splaten\u00fdch minim\u00e1lne <strong>\u20ac<\/strong> <strong>5 000,-<\/strong> v hotovosti. Banka o tom vyd\u00e1 potvrdenie.  <\/li>\n\n\n\n<li><strong>Pr\u00edprava n\u00e1vrhu na z\u00e1pis do obchodn\u00e9ho registra<\/strong><br\/>Konatelia pripravia n\u00e1vrh na z\u00e1pis do obchodn\u00e9ho registra. K n\u00e1vrhu sa prilo\u017eia potrebn\u00e9 dokumenty: spolo\u010densk\u00e1 zmluva alebo vyhl\u00e1senie o zalo\u017een\u00ed, vymenovanie konate\u013ea, zoznam spolo\u010dn\u00edkov, vzorov\u00fd podpis konate\u013ea a bankov\u00e9 potvrdenie. <\/li>\n\n\n\n<li><strong>Z\u00e1pis GmbH do obchodn\u00e9ho registra<\/strong><br\/>N\u00e1vrh sa pod\u00e1 na pr\u00edslu\u0161n\u00fd obchodn\u00fd register. A\u017e z\u00e1pisom vznik\u00e1 GmbH ako samostatn\u00e1 pr\u00e1vnick\u00e1 osoba. Od tohto okamihu m\u00f4\u017ee sama uzatv\u00e1ra\u0165 zmluvy, nadob\u00fada\u0165 majetok, zamestn\u00e1va\u0165 pracovn\u00edkov, \u017ealova\u0165 a by\u0165 \u017ealovan\u00e1.  <\/li>\n\n\n\n<li><strong>Vybavenie dan\u00ed, \u017eivnosti a soci\u00e1lneho poistenia<\/strong><br\/>Po z\u00e1pise do obchodn\u00e9ho registra nasleduj\u00fa praktick\u00e9 kroky. GmbH potrebuje da\u0148ov\u00fa registr\u00e1ciu na da\u0148ovom \u00farade, v pr\u00edpade potreby I\u010c DPH, riadne \u00fa\u010dtovn\u00edctvo a pri \u017eivnostensk\u00fdch \u010dinnostiach \u017eivnostensk\u00e9 opr\u00e1vnenie. Ak s\u00fa zamestnan\u00ed pracovn\u00edci alebo konatelia podliehaj\u00fa soci\u00e1lnemu poisteniu, musia sa vykona\u0165 aj hl\u00e1senia do soci\u00e1lnej pois\u0165ovne.  <\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-gmbh-in-grundung-vor-der-firmenbucheintragung\">GmbH v zakladan\u00ed pred z\u00e1pisom do obchodn\u00e9ho registra<\/h3>\n\n<p class=\"wp-block-paragraph\">Medzi not\u00e1rskou z\u00e1pisnicou a z\u00e1pisom do obchodn\u00e9ho registra sa spolo\u010dnos\u0165 nach\u00e1dza vo f\u00e1ze zakladania. V praxi sa hovor\u00ed o <strong>GmbH v zakladan\u00ed<\/strong>. T\u00e1to f\u00e1za je pr\u00e1vne citliv\u00e1, preto\u017ee kone\u010dn\u00e1 GmbH e\u0161te nevznikla.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kto v tomto \u010dase u\u017e uzatv\u00e1ra zmluvy, mus\u00ed kona\u0165 obzvl\u00e1\u0161\u0165 starostlivo. Zmluvn\u00ed partneri musia by\u0165 schopn\u00ed rozpozna\u0165, \u017ee GmbH e\u0161te nie je zap\u00edsan\u00e1. Kto vystupuje nejasne alebo preber\u00e1 z\u00e1v\u00e4zky bez zverejnenia f\u00e1zy zakladania, riskuje osobn\u00e9 ru\u010denie.  <\/p>\n\n<p class=\"wp-block-paragraph\">Preto by sa vo f\u00e1ze zakladania mali uzatv\u00e1ra\u0165 len tak\u00e9 obchody, ktor\u00e9 s\u00fa nevyhnutn\u00e9 pre zalo\u017eenie. K nim patria napr\u00edklad not\u00e1rske slu\u017eby, bankov\u00fd \u00fa\u010det, poradenstvo, pr\u00edprava n\u00e1jmu alebo technick\u00e1 pr\u00edprava za\u010datia podnikania. V\u00e4\u010d\u0161ie dod\u00e1vate\u013esk\u00e9 zmluvy, dlhodob\u00e9 z\u00e1v\u00e4zky alebo rizikov\u00e9 obchody by sa mali uzatv\u00e1ra\u0165 a\u017e po z\u00e1pise do obchodn\u00e9ho registra.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kosten-der-gmbh-grundung\">N\u00e1klady na zalo\u017eenie s.r.o.<\/h3>\n\n<p class=\"wp-block-paragraph\">N\u00e1klady na zalo\u017eenie GmbH sa skladaj\u00fa z viacer\u00fdch \u010dast\u00ed. Okrem vkladu vznikaj\u00fa n\u00e1klady na not\u00e1ra, obchodn\u00fd register, pr\u00e1vne poradenstvo, banku, \u017eivnostensk\u00e9 opr\u00e1vnenie a da\u0148ov\u00e9 nastavenie. Vklad nie je v klasickom zmysle v\u00fddavkom. Po splaten\u00ed patr\u00ed GmbH a je k dispoz\u00edcii pre obchodn\u00fa \u010dinnos\u0165.   <\/p>\n\n<p class=\"wp-block-paragraph\">Najd\u00f4le\u017eitej\u0161ie n\u00e1kladov\u00e9 polo\u017eky s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vklad:<\/strong> pri minim\u00e1lnom z\u00e1kladnom iman\u00ed minim\u00e1lne <strong>\u20ac 5 000,-<\/strong> pe\u0148a\u017en\u00fd vklad pred z\u00e1pisom.<\/li>\n\n\n\n<li><strong>Not\u00e1r:<\/strong> n\u00e1klady na not\u00e1rsku z\u00e1pisnicu, overenia a vzorov\u00e9 podpisy.<\/li>\n\n\n\n<li><strong>Obchodn\u00fd register:<\/strong> poplatky za z\u00e1pis a registr\u00e1ciu.<\/li>\n\n\n\n<li><strong>Pr\u00e1vne poradenstvo:<\/strong> n\u00e1klady na vypracovanie spolo\u010denskej zmluvy a \u0161truktur\u00e1lne poradenstvo.<\/li>\n\n\n\n<li><strong>Da\u0148ov\u00e9 poradenstvo:<\/strong> zriadenie \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e1 registr\u00e1cia a priebe\u017en\u00e1 podpora.<\/li>\n\n\n\n<li><strong>\u017divnos\u0165:<\/strong> n\u00e1klady a doklady pri \u017eivnostensk\u00fdch \u010dinnostiach.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Skuto\u010dn\u00e9 n\u00e1klady z\u00e1visia od \u0161trukt\u00fary. Jednoduch\u00e1 jednoosobov\u00e1 GmbH stoj\u00ed menej ako GmbH s viacer\u00fdmi spolo\u010dn\u00edkmi, investormi, osobitn\u00fdmi pr\u00e1vami a komplexn\u00fdm rozdelen\u00edm zisku. Najm\u00e4 pri viacer\u00fdch spolo\u010dn\u00edkoch by sa v\u0161ak nemalo \u0161etri\u0165 na spolo\u010denskej zmluve. Lacn\u00e1 zmluva m\u00f4\u017ee by\u0165 nesk\u00f4r v\u00fdrazne drah\u0161ia, ak v pr\u00edpade sporu, vyst\u00fapenia alebo \u00famrtia spolo\u010dn\u00edka neobsahuje jasn\u00e9 rie\u0161enie.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewerbeberechtigung-der-gmbh\">\u017divnostensk\u00e9 opr\u00e1vnenie GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">Ak \u010dinnos\u0165 GmbH spad\u00e1 pod \u017eivnostensk\u00fd z\u00e1kon, GmbH potrebuje vlastn\u00e9 \u017eivnostensk\u00e9 opr\u00e1vnenie. \u017divnostensk\u00e9 opr\u00e1vnenie spolo\u010dn\u00edka nesta\u010d\u00ed, preto\u017ee GmbH kon\u00e1 ako samostatn\u00e1 pr\u00e1vnick\u00e1 osoba. <\/p>\n\n<p class=\"wp-block-paragraph\">Pri <strong>vo\u013enej \u017eivnosti<\/strong> sta\u010d\u00ed ohl\u00e1senie, ak s\u00fa splnen\u00e9 v\u0161eobecn\u00e9 podmienky. Pri <strong>viazanej \u017eivnosti<\/strong> potrebuje GmbH dodato\u010dne doklad o odbornej sp\u00f4sobilosti. Ak GmbH nem\u00f4\u017ee tento doklad preuk\u00e1za\u0165 sama, potrebuje \u017eivnostensk\u00e9ho konate\u013ea.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u017divnostensk\u00fd konate\u013e<\/strong> nie je automaticky to ist\u00e9 ako obchodn\u00fd konate\u013e GmbH. Obchodn\u00fd konate\u013e zastupuje GmbH navonok a vedie spolo\u010dnos\u0165 pod\u013ea pr\u00e1va GmbH. \u017divnostensk\u00fd konate\u013e zabezpe\u010duje, aby sa konkr\u00e9tna \u017eivnos\u0165 vykon\u00e1vala odborne a riadne.  <\/p>\n\n<p class=\"wp-block-paragraph\">V mnoh\u00fdch pr\u00edpadoch m\u00f4\u017ee t\u00e1 ist\u00e1 osoba prevzia\u0165 obe \u00falohy, ak sp\u013a\u0148a z\u00e1konn\u00e9 po\u017eiadavky. Ak ch\u00fdba doklad o odbornej sp\u00f4sobilosti, mus\u00ed by\u0165 vymenovan\u00e1 vhodn\u00e1 osoba. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eU\u017e pred zalo\u017een\u00edm by malo by\u0165 jasn\u00e9, \u010di je pre pl\u00e1novan\u00fa \u010dinnos\u0165 potrebn\u00e9 \u017eivnostensk\u00e9 opr\u00e1vnenie alebo \u017eivnostensk\u00fd konate\u013e.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-organe-und-organisation-der-gmbh\">Org\u00e1ny a organiz\u00e1cia GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH <strong>nekon\u00e1 sama<\/strong>, ale prostredn\u00edctvom svojich org\u00e1nov. Org\u00e1ny s\u00fa osoby alebo skupiny os\u00f4b, ktor\u00e9 za spolo\u010dnos\u0165 prij\u00edmaj\u00fa rozhodnutia, zastupuj\u00fa ju navonok alebo vykon\u00e1vaj\u00fa kontrolu. Pre ka\u017ed\u00fa GmbH s\u00fa centr\u00e1lne dva org\u00e1ny: <strong>konate\u013e<\/strong> a <strong>valn\u00e9 zhroma\u017edenie<\/strong>. <strong>Dozorn\u00e1 rada<\/strong> sa prid\u00e1va len vtedy, ak to vy\u017eaduje z\u00e1kon alebo ak ju spolo\u010dn\u00edci dobrovo\u013ene zriadia.   <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1to organiz\u00e1cia odde\u013euje <strong>vlastn\u00edctvo a riadenie<\/strong>. Spolo\u010dn\u00edci dr\u017eia obchodn\u00e9 podiely. Konate\u013e vedie be\u017en\u00e9 z\u00e1le\u017eitosti. Valn\u00e9 zhroma\u017edenie rozhoduje o z\u00e1kladn\u00fdch ot\u00e1zkach.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer\">Konate\u013e<\/h3>\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00e1 GmbH mus\u00ed ma\u0165 pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15 GmbHG<\/a> <strong>minim\u00e1lne jedn\u00e9ho konate\u013ea<\/strong>. Konate\u013emi m\u00f4\u017eu by\u0165 len <strong>fyzick\u00e9 a sp\u00f4sobil\u00e9 osoby<\/strong>. In\u00e1 spolo\u010dnos\u0165 preto nem\u00f4\u017ee by\u0165 konate\u013eom GmbH. Vymenovanie sa uskuto\u010d\u0148uje uznesen\u00edm spolo\u010dn\u00edkov. Ak m\u00e1 by\u0165 spolo\u010dn\u00edk s\u00e1m konate\u013eom, jeho vymenovanie m\u00f4\u017ee by\u0165 uveden\u00e9 aj priamo v spolo\u010denskej zmluve.    <\/p>\n\n<p class=\"wp-block-paragraph\">Konate\u013e vedie z\u00e1le\u017eitosti GmbH a zastupuje ju navonok. Podpisuje zmluvy, komunikuje s \u00faradmi, zabezpe\u010duje \u00fa\u010dtovn\u00edctvo a da\u0148ov\u00e9 povinnosti, pripravuje ro\u010dn\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku a podanie do obchodn\u00e9ho registra a mus\u00ed sledova\u0165 ekonomick\u00fa situ\u00e1ciu spolo\u010dnosti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-generalversammlung-und-gesellschafterbeschlusse\">Valn\u00e9 zhroma\u017edenie a uznesenia spolo\u010dn\u00edkov<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Valn\u00e9 zhroma\u017edenie<\/strong> je rozhodovac\u00edm org\u00e1nom spolo\u010dn\u00edkov. Tam spolo\u010dn\u00edci uplat\u0148uj\u00fa svoje pr\u00e1va. Rozhoduj\u00fa o z\u00e1le\u017eitostiach, ktor\u00e9 nepatria do be\u017en\u00e9ho vedenia spolo\u010dnosti alebo ktor\u00e9 z\u00e1kon, spolo\u010densk\u00e1 zmluva alebo uznesenie spolo\u010dn\u00edkov prira\u010fuje valn\u00e9mu zhroma\u017edeniu.  <\/p>\n\n<p class=\"wp-block-paragraph\">K nim patr\u00ed vymenovanie a odvolanie konate\u013eov, schv\u00e1lenie ro\u010dnej \u00fa\u010dtovnej z\u00e1vierky, pou\u017eitie \u00fa\u010dtovn\u00e9ho zisku, zmeny spolo\u010denskej zmluvy, kapit\u00e1lov\u00e9 opatrenia a d\u00f4le\u017eit\u00e9 \u0161truktur\u00e1lne rozhodnutia. Valn\u00e9 zhroma\u017edenie je preto miestom, kde si vlastn\u00edci GmbH vytv\u00e1raj\u00fa svoju v\u00f4\u013eu. <\/p>\n\n<p class=\"wp-block-paragraph\">Uznesenia potrebuj\u00fa jasn\u00e9 v\u00e4\u010d\u0161iny. Spolo\u010densk\u00e1 zmluva by preto mala upravova\u0165, ak\u00e9 rozhodnutia sa prij\u00edmaj\u00fa akou v\u00e4\u010d\u0161inou. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-aufsichtsrat-bei-grosseren-gmbhs\">Dozorn\u00e1 rada pri v\u00e4\u010d\u0161\u00edch GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Dozorn\u00e1 rada<\/strong> dohliada na vedenie spolo\u010dnosti. Sama GmbH neriadi, ale kontroluje k\u013e\u00fa\u010dov\u00e9 rozhodnutia a preveruje vedenie z poh\u013eadu spolo\u010dnosti. Pri mal\u00fdch GmbH v\u00e4\u010d\u0161inou dozorn\u00e1 rada neexistuje. V pr\u00edpadoch pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 29 GmbHG<\/a> je dozorn\u00e1 rada z\u00e1konom povinn\u00e1.   <\/p>\n\n<p class=\"wp-block-paragraph\">Pre men\u0161ie a stredn\u00e9 GmbH v\u00e4\u010d\u0161inou sta\u010d\u00ed kontrola zo strany spolo\u010dn\u00edkov. Pri komplexnej\u0161\u00edch podnikoch v\u0161ak m\u00f4\u017ee by\u0165 dozorn\u00e1 rada zmyslupln\u00e1, preto\u017ee priebe\u017ene sprev\u00e1dza vedenie, strat\u00e9giu a v\u00e4\u010d\u0161ie invest\u00edcie. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eTouto organiz\u00e1ciou zost\u00e1va jasn\u00e9, kto kon\u00e1 v ka\u017edodennom \u017eivote a kto rozhoduje o podstatn\u00fdch z\u00e1le\u017eitostiach spolo\u010dnosti.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-bei-der-gmbh\">Ru\u010denie v GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">Ru\u010denie je najd\u00f4le\u017eitej\u0161\u00edm d\u00f4vodom, pre\u010do si mnoh\u00ed podnikatelia vyberaj\u00fa GmbH. GmbH je samostatn\u00e1 pr\u00e1vnick\u00e1 osoba, za ktorej z\u00e1v\u00e4zky pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 61 GmbHG<\/a> ru\u010d\u00ed <strong>len majetok spolo\u010dnosti<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">To v\u0161ak neznamen\u00e1, \u017ee v GmbH nem\u00f4\u017ee nikto ru\u010di\u0165 osobne. Obmedzenie ru\u010denia chr\u00e1ni pred automatick\u00fdm osobn\u00fdm ru\u010den\u00edm spolo\u010dn\u00edkov za dlhy spolo\u010dnosti. Nechr\u00e1ni pred nesplaten\u00fdmi vkladmi, osobn\u00fdmi z\u00e1rukami, poru\u0161en\u00edm povinnost\u00ed ako konate\u013e alebo rizikami pred z\u00e1pisom do obchodn\u00e9ho registra.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschaft\">Ru\u010denie spolo\u010dnosti<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH ru\u010d\u00ed cel\u00fdm svoj\u00edm <strong>majetkom spolo\u010dnosti<\/strong>. K tomu patria bankov\u00e9 vklady, poh\u013ead\u00e1vky vo\u010di z\u00e1kazn\u00edkom, tovar, stroje, vozidl\u00e1, pr\u00e1va du\u0161evn\u00e9ho vlastn\u00edctva a v\u0161etky ostatn\u00e9 akt\u00edva spolo\u010dnosti. Veritelia sa musia obr\u00e1ti\u0165 na GmbH, ak s GmbH uzavreli zmluvu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Zmluvn\u00fd partner GmbH preto nem\u00f4\u017ee len preto siahnu\u0165 na s\u00fakromn\u00fd majetok spolo\u010dn\u00edka, \u017ee tento spolo\u010dn\u00edk je \u00fa\u010dastn\u00edkom GmbH. Presne v tom spo\u010d\u00edva praktick\u00fd \u00fa\u010dinok obmedzenia ru\u010denia. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschafter\">Ru\u010denie spolo\u010dn\u00edkov<\/h3>\n\n<p class=\"wp-block-paragraph\">Spolo\u010dn\u00edci neru\u010dia osobne za be\u017en\u00e9 dlhy GmbH. Ich hlavnou povinnos\u0165ou je splati\u0165 prevzat\u00fd <strong>vklad<\/strong>. Ak vklad e\u0161te nebol \u00faplne splaten\u00fd, spolo\u010dn\u00edk zost\u00e1va vo\u010di GmbH povinn\u00fd zaplati\u0165. Ak sa GmbH nesk\u00f4r dostane do ekonomick\u00fdch \u0165a\u017ekost\u00ed, spolo\u010dnos\u0165 alebo spr\u00e1vca konkurznej podstaty m\u00f4\u017ee vym\u00e1ha\u0165 nesplaten\u00e9 vklady.   <\/p>\n\n<p class=\"wp-block-paragraph\">Osobn\u00e9 ru\u010denie spolo\u010dn\u00edkov vznik\u00e1 aj vtedy, ak sami prevezm\u00fa dodato\u010dn\u00fd z\u00e1v\u00e4zok. To sa v praxi \u010dasto st\u00e1va pri bankov\u00fdch financovaniach. Banky \u010dasto po\u017eaduj\u00fa osobn\u00e9 z\u00e1ruky, garancie alebo prist\u00fapenie k dlhu. Kto tak\u00fato z\u00e1ruku podp\u00ed\u0161e, ru\u010d\u00ed nie z d\u00f4vodu svojho postavenia spolo\u010dn\u00edka, ale z d\u00f4vodu tohto podpisu.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-des-geschaftsfuhrers\">Zodpovednos\u0165 konate\u013ea<\/h3>\n\n<p class=\"wp-block-paragraph\">Konate\u013e je z h\u013eadiska ru\u010denia v inej poz\u00edcii ako oby\u010dajn\u00fd spolo\u010dn\u00edk. Vedie GmbH a mus\u00ed pritom dodr\u017eiava\u0165 z\u00e1konn\u00e9 povinnosti. Ak tieto povinnosti poru\u0161\u00ed, m\u00f4\u017ee ru\u010di\u0165 osobne.  <\/p>\n\n<p class=\"wp-block-paragraph\">Najd\u00f4le\u017eitej\u0161ie ru\u010denie existuje vo\u010di samotnej GmbH. Konate\u013e mus\u00ed kona\u0165 s <strong>starostlivos\u0165ou riadneho obchodn\u00edka<\/strong>. Ak sp\u00f4sob\u00ed \u0161kodu poru\u0161en\u00edm povinnosti, GmbH m\u00f4\u017ee po\u017eadova\u0165 n\u00e1hradu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Okrem toho m\u00f4\u017ee vznikn\u00fa\u0165 ru\u010denie vo\u010di tret\u00edm stran\u00e1m. Obzvl\u00e1\u0161\u0165 rizikov\u00e9 s\u00fa neodveden\u00e9 odvody, nezaplaten\u00e9 pr\u00edspevky na soci\u00e1lne poistenie, zak\u00e1zan\u00e9 platby v kr\u00edze a oneskoren\u00e9 podanie n\u00e1vrhu na konkurz. Konate\u013e preto mus\u00ed priebe\u017ene preverova\u0165 ekonomick\u00fa situ\u00e1ciu a nesmie ignorova\u0165 varovn\u00e9 sign\u00e1ly.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-vor-der-firmenbucheintragung\">Ru\u010denie pred z\u00e1pisom do obchodn\u00e9ho registra<\/h3>\n\n<p class=\"wp-block-paragraph\">Pred z\u00e1pisom do obchodn\u00e9ho registra GmbH e\u0161te neexistuje ako \u00faplne vzniknut\u00e1 pr\u00e1vnick\u00e1 osoba. T\u00e1to f\u00e1za sa naz\u00fdva <strong>GmbH v zakladan\u00ed<\/strong>. Za\u010d\u00edna sa po vyhotoven\u00ed spolo\u010denskej zmluvy a kon\u010d\u00ed z\u00e1pisom do obchodn\u00e9ho registra.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kto v tejto f\u00e1ze u\u017e uzatv\u00e1ra zmluvy, mus\u00ed zverejni\u0165, \u017ee GmbH e\u0161te nie je zap\u00edsan\u00e1. V opa\u010dnom pr\u00edpade vznikaj\u00fa osobn\u00e9 rizik\u00e1 ru\u010denia pre konaj\u00face osoby. Preto by zakladatelia pred z\u00e1pisom mali uzatv\u00e1ra\u0165 len nevyhnutn\u00e9 pr\u00edpravn\u00e9 obchody.  <\/p>\n\n<p class=\"wp-block-paragraph\">Zakladatelia by pred z\u00e1pisom do obchodn\u00e9ho registra mali v obchodnom styku v\u017edy pou\u017e\u00edva\u0165 dodatok <strong>\u201eMuster GmbH v zakladan\u00ed\u201c<\/strong> alebo <strong>\u201eMuster GmbH i.G.\u201c<\/strong>. Takto zmluvn\u00fd partner rozpozn\u00e1, \u017ee GmbH e\u0161te nevznikla. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuern-und-sozialversicherung-der-gmbh\">Dane a soci\u00e1lne poistenie GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH je samostatn\u00fd da\u0148ov\u00fd subjekt<\/strong>. Svoj zisk zda\u0148uje sama a nie prostredn\u00edctvom spolo\u010dn\u00edkov. Zo zisku GmbH sa plat\u00ed <strong>da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/strong>. Ak GmbH nedosahuje \u017eiadny alebo len n\u00edzky zisk, plat\u00ed sa aj tak <strong>minim\u00e1lna da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ak GmbH rozde\u013euje zisky svojim spolo\u010dn\u00edkom, dodato\u010dne sa plat\u00ed <strong>da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov<\/strong>. GmbH t\u00fato da\u0148 pri rozdelen\u00ed zr\u00e1\u017ea a odv\u00e1dza ju da\u0148ov\u00e9mu \u00faradu. T\u00fdm vznik\u00e1 pri rozdelen\u00fdch ziskoch dvojstup\u0148ov\u00e9 zdanenie: najprv da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b na \u00farovni GmbH, potom da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov na \u00farovni spolo\u010dn\u00edkov.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00edklad:<\/strong> Ak GmbH dosiahne zisk <strong>\u20ac 100 000,-<\/strong>, zaplat\u00ed z neho <strong>\u20ac 23 000,- da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b<\/strong>. Zostane <strong>\u20ac 77 000,-<\/strong>. Ak sa t\u00e1to suma \u00faplne rozdel\u00ed, vznikne <strong>\u20ac 21 175,- da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov<\/strong>. Spolo\u010dn\u00edkovi tak zostane <strong>\u20ac 55 825,-<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Od toho treba odl\u00ed\u0161i\u0165 <strong>pr\u00edjem konate\u013ea<\/strong>. Nie je to rozdelenie zisku, ale odmena za \u010dinnos\u0165 konate\u013ea. GmbH ho m\u00f4\u017ee zoh\u013eadni\u0165 ako n\u00e1klad, ak je primeran\u00fd a m\u00e1 jasn\u00fd z\u00e1klad. U konate\u013ea pr\u00edjem vyvol\u00e1va da\u0148 z pr\u00edjmov a v z\u00e1vislosti od zaradenia aj pr\u00edspevky na soci\u00e1lne poistenie.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Soci\u00e1lne poistenie<\/strong> z\u00e1vis\u00ed od toho, \u010di je konate\u013e \u00fa\u010dastn\u00edkom GmbH a ak\u00fd vplyv m\u00e1 na spolo\u010dnos\u0165. Cudz\u00ed konate\u013e bez \u00fa\u010dasti je pravidelne poisten\u00fd pod\u013ea ASVG. Pri konate\u013eoch-spolo\u010dn\u00edkoch rozhoduje v\u00fd\u0161ka \u00fa\u010dasti a skuto\u010dn\u00fd vplyv. \u010c\u00edm silnej\u0161ie konate\u013e ovl\u00e1da spolo\u010dnos\u0165, t\u00fdm sk\u00f4r prich\u00e1dza do \u00favahy povinn\u00e9 poistenie pod\u013ea GSVG.   <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eChyby pri odvodoch, mzdovom \u00fa\u010dtovn\u00edctve alebo soci\u00e1lnom poisten\u00ed m\u00f4\u017eu vies\u0165 nielen k dodato\u010dn\u00fdm platb\u00e1m, ale aj k osobn\u00fdm rizik\u00e1m ru\u010denia pre konate\u013eov.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechnungslegung-jahresabschluss-und-gewinnverteilung\">\u00da\u010dtovn\u00edctvo, ro\u010dn\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka a rozdelenie zisku<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH mus\u00ed <strong>preh\u013eadne dokumentova\u0165 svoju ekonomick\u00fa situ\u00e1ciu<\/strong>. Potrebuje preto riadne \u00fa\u010dtovn\u00edctvo a ro\u010dn\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku. To je d\u00f4le\u017eit\u00e9 predov\u0161etk\u00fdm preto, \u017ee GmbH ru\u010d\u00ed len svoj\u00edm majetkom spolo\u010dnosti. Veritelia, spolo\u010dn\u00edci, konatelia, banky a \u00farady musia preto by\u0165 schopn\u00ed rozpozna\u0165, ako je spolo\u010dnos\u0165 ekonomicky na tom.   <\/p>\n\n<p class=\"wp-block-paragraph\">Konatelia nes\u00fa zodpovednos\u0165 za vedenie po\u017eadovan\u00fdch kn\u00edh. To vypl\u00fdva z <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P22\/NOR12039464\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 22 GmbHG<\/a>. Okrem toho mus\u00ed by\u0165 ro\u010dn\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka po jej vyhotoven\u00ed predlo\u017een\u00e1 spolo\u010dn\u00edkom.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u00da\u010dtovn\u00edctvo nie je len povinnos\u0165ou da\u0148ov\u00e9ho poradcu. Chr\u00e1ni aj konate\u013eov. Kto pozn\u00e1 \u010d\u00edsla GmbH, rozpozn\u00e1 probl\u00e9my s platobnou schopnos\u0165ou sk\u00f4r, m\u00f4\u017ee v\u010das reagova\u0165 a vyhne sa osobn\u00fdm rizik\u00e1m ru\u010denia. Neporiadne \u00fa\u010dtovn\u00edctvo naopak r\u00fdchlo vedie k nespr\u00e1vnym rozdeleniam, oneskoren\u00fdm da\u0148ov\u00fdm priznaniam, probl\u00e9mom s obchodn\u00fdm registrom a chyb\u00e1m pri preverovan\u00ed platobnej neschopnosti.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-verkaufen-ubertragen-und-vererben\">Predaj, prevod a dedenie obchodn\u00fdch podielov<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Obchodn\u00fd podiel<\/strong> je \u00fa\u010das\u0165 spolo\u010dn\u00edka v GmbH. Zoskupuje \u010dlensk\u00e9 pr\u00e1va, hlasovacie pr\u00e1va, pr\u00e1va na zisk, informa\u010dn\u00e9 pr\u00e1va a povinnosti. Kto pred\u00e1va alebo prev\u00e1dza obchodn\u00fd podiel, neodovzd\u00e1va teda len \u00fa\u010dtovn\u00fd podiel, ale pr\u00e1vne postavenie v spolo\u010dnosti.  <\/p>\n\n<p class=\"wp-block-paragraph\">Obchodn\u00e9 podiely s\u00fa pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 76 GmbHG<\/a> <strong>prevodite\u013en\u00e9 a dedi\u010dn\u00e9<\/strong>. Prevod medzi \u017eiv\u00fdmi v\u0161ak vy\u017eaduje <strong>not\u00e1rsku z\u00e1pisnicu<\/strong>. To plat\u00ed aj pre dohody, ktor\u00fdmi sa spolo\u010dn\u00edk u\u017e teraz zav\u00e4zuje previes\u0165 svoj obchodn\u00fd podiel nesk\u00f4r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Povinnos\u0165 sp\u00edsania not\u00e1rskej z\u00e1pisnice je d\u00f4le\u017eit\u00e1, preto\u017ee obchodn\u00e9 podiely nemo\u017eno pred\u00e1va\u0165 neform\u00e1lne ako be\u017en\u00e9 veci. \u00dastna dohoda, jednoduch\u00fd e-mail alebo s\u00fakromn\u00e1 k\u00fapna zmluva neposta\u010duj\u00fa. Bez spr\u00e1vnej formy je prevod ne\u00faspe\u0161n\u00fd.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zustimmungserfordernisse-und-vorkaufsrechte\">Po\u017eiadavky na s\u00fahlas a predkupn\u00e9 pr\u00e1va<\/h3>\n\n<p class=\"wp-block-paragraph\">Spolo\u010densk\u00e1 zmluva m\u00f4\u017ee prevod obchodn\u00fdch podielov obmedzi\u0165. Z\u00e1kon v\u00fdslovne povo\u013euje, aby bol prevod podmienen\u00fd \u010fal\u0161\u00edmi predpokladmi. Sem patr\u00ed predov\u0161etk\u00fdm s\u00fahlas spolo\u010dnosti.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tak\u00e9to obmedzenia s\u00fa obzvl\u00e1\u0161\u0165 d\u00f4le\u017eit\u00e9 v spolo\u010dnostiach s viacer\u00fdmi osobami. Bez obmedzenia by spolo\u010dn\u00edk mohol preda\u0165 svoj podiel osobe, ktor\u00e1 sa do spolo\u010dnosti nehod\u00ed. To m\u00f4\u017ee za\u0165a\u017ei\u0165 spolupr\u00e1cu a blokova\u0165 strategick\u00e9 rozhodnutia.  <\/p>\n\n<p class=\"wp-block-paragraph\"> <strong>Predkupn\u00e9 pr\u00e1vo<\/strong> umo\u017e\u0148uje ostatn\u00fdm spolo\u010dn\u00edkom prevzia\u0165 podiel za rovnak\u00fdch podmienok predt\u00fdm, ne\u017e bude predan\u00fd tretej osobe. <strong>Pr\u00e1vo na prevzatie (Aufgriffsrecht)<\/strong> ide e\u0161te \u010falej. Je mo\u017en\u00e9 stanovi\u0165, \u017ee podiel smie alebo mus\u00ed by\u0165 prevzat\u00fd pri ur\u010dit\u00fdch udalostiach, napr\u00edklad pri \u00famrt\u00ed, insolvencii, v\u00fdpovedi, z\u00e1va\u017enom poru\u0161en\u00ed povinnost\u00ed alebo vyst\u00fapen\u00ed spolo\u010dn\u00edka.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eTieto ustanovenia by mali by\u0165 formulovan\u00e9 obzvl\u00e1\u0161\u0165 jasne, preto\u017ee nejasn\u00e9 klauzuly m\u00f4\u017eu r\u00fdchlo vies\u0165 k bud\u00facim sporom.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-anderung-umgrundung-und-beendigung-der-gmbh\">Zmena, reorganiz\u00e1cia a ukon\u010denie s.r.o.<\/h2>\n\n<p class=\"wp-block-paragraph\">S.r.o. zost\u00e1va pr\u00e1vne formovate\u013en\u00e1. Spolo\u010dn\u00edci m\u00f4\u017eu meni\u0165 spolo\u010densk\u00fa zmluvu, rozhodova\u0165 o kapit\u00e1lov\u00fdch opatreniach, vlo\u017ei\u0165 existuj\u00faci podnik do s.r.o. alebo spolo\u010dnos\u0165 ukon\u010di\u0165. Tieto kroky sa t\u00fdkaj\u00fa pr\u00e1vnej \u0161trukt\u00fary s.r.o., a preto musia by\u0165 riadne pripraven\u00e9.  <\/p>\n\n<p class=\"wp-block-paragraph\">Zmeny v\u0161ak nie s\u00fa len intern\u00fdmi dohodami. Pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P49\/NOR12023048\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 49 GmbHG<\/a> si zmena spolo\u010denskej zmluvy vy\u017eaduje uznesenie spolo\u010dn\u00edkov, ktor\u00e9 mus\u00ed by\u0165 osved\u010den\u00e9 not\u00e1rom. Okrem toho nadob\u00fada zmena \u00fa\u010dinnos\u0165 a\u017e z\u00e1pisom do obchodn\u00e9ho registra.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalerhohung-und-kapitalherabsetzung\">Zv\u00fd\u0161enie a zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/h3>\n\n<p class=\"wp-block-paragraph\"> <strong>Zv\u00fd\u0161enie z\u00e1kladn\u00e9ho imania<\/strong> zvy\u0161uje kme\u0148ov\u00e9 imanie s.r.o. M\u00f4\u017ee by\u0165 zmyslupln\u00e9, ak spolo\u010dnos\u0165 potrebuje nov\u00fd vlastn\u00fd kapit\u00e1l, ak sa prij\u00edma investor alebo ak chc\u00fa existuj\u00faci spolo\u010dn\u00edci roz\u0161\u00edri\u0165 svoju \u00fa\u010das\u0165. Zv\u00fd\u0161enie z\u00e1kladn\u00e9ho imania pravidelne men\u00ed pomery \u00fa\u010dasti, ak sa na \u0148om nepodie\u013eaj\u00fa v\u0161etci spolo\u010dn\u00edci v rovnakom pomere.  <\/p>\n\n<p class=\"wp-block-paragraph\"> <strong>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong> zni\u017euje kme\u0148ov\u00e9 imanie. Prich\u00e1dza do \u00favahy, ak sa m\u00e1 upravi\u0165 kapit\u00e1l, vyrovna\u0165 straty alebo zjednodu\u0161i\u0165 \u0161trukt\u00fara. V\u00fdraznej\u0161ie v\u0161ak zasahuje do ochrany verite\u013eov, a preto si vy\u017eaduje osobitn\u00fa starostlivos\u0165.  <\/p>\n\n<p class=\"wp-block-paragraph\">Obidve opatrenia menia spolo\u010densk\u00fa zmluvu, a preto si vy\u017eaduj\u00fa platn\u00e9 uznesenie spolo\u010dn\u00edkov, not\u00e1rske osved\u010denie a z\u00e1pis do obchodn\u00e9ho registra. Pred t\u00fdmto rozhodnut\u00edm mus\u00ed by\u0165 jasn\u00e9, ako opatrenie ovplyvn\u00ed hlasovacie pr\u00e1va, rozdelenie zisku, podiely na \u00fa\u010dasti a otvoren\u00e9 vkladov\u00e9 povinnosti. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-umgrundung-in-eine-gmbh\">Reorganiz\u00e1cia na s.r.o.<\/h3>\n\n<p class=\"wp-block-paragraph\">Existuj\u00faca \u010dinnos\u0165 m\u00f4\u017ee by\u0165 preveden\u00e1 do s.r.o. T\u00fdka sa to predov\u0161etk\u00fdm \u017eivnostn\u00edkov a osobn\u00fdch spolo\u010dnost\u00ed. Cie\u013eom je zvy\u010dajne jasn\u00e1 \u0161trukt\u00fara ru\u010denia, lep\u0161ia mo\u017enos\u0165 \u00fa\u010dasti alebo da\u0148ovo predv\u00eddate\u013en\u00e1 forma podnikania.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pri reorganiz\u00e1cii sa nemen\u00ed len n\u00e1zov a pr\u00e1vna forma. Musia sa preveri\u0165 majetok, zmluvy, zamestnanci, poh\u013ead\u00e1vky, dlhy, povolenia, n\u00e1jomn\u00e9 zmluvy, vz\u0165ahy so z\u00e1kazn\u00edkmi a da\u0148ov\u00e9 d\u00f4sledky. Obzvl\u00e1\u0161\u0165 d\u00f4le\u017eit\u00e9 je, \u010di zmluvy prech\u00e1dzaj\u00fa automaticky, alebo \u010di musia zmluvn\u00ed partneri s\u00fahlasi\u0165.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-auflosung-liquidation-und-loschung\">Zru\u0161enie, likvid\u00e1cia a v\u00fdmaz<\/h3>\n\n<p class=\"wp-block-paragraph\">Ukon\u010denie s.r.o. neprebieha v jedinom kroku. Najprv sa spolo\u010dnos\u0165 <strong>zru\u0161\u00ed<\/strong>. Potom nasleduje <strong>likvid\u00e1cia<\/strong>. Na konci stoj\u00ed <strong>v\u00fdmaz z obchodn\u00e9ho registra<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Zru\u0161enie ukon\u010duje be\u017en\u00fa obchodn\u00fa \u010dinnos\u0165. S.r.o. v\u0161ak existuje \u010falej, aby mohla by\u0165 zlikvidovan\u00e1. V r\u00e1mci likvid\u00e1cie sa ukon\u010duj\u00fa prebiehaj\u00face obchody, vym\u00e1haj\u00fa sa poh\u013ead\u00e1vky, spl\u00e1caj\u00fa sa dlhy a spe\u0148a\u017euje sa existuj\u00faci majetok. Ak potom zostane majetok, rozdel\u00ed sa medzi spolo\u010dn\u00edkov pod\u013ea pravidiel spolo\u010denskej zmluvy a z\u00e1kona.   <\/p>\n\n<p class=\"wp-block-paragraph\">A\u017e po ukon\u010den\u00ed likvid\u00e1cie sa s.r.o. vyma\u017ee z obchodn\u00e9ho registra. T\u00fdmto v\u00fdmazom zanik\u00e1 jej pr\u00e1vna existencia. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-typische-fehler-bei-der-gmbh\">Typick\u00e9 chyby pri s.r.o.<\/h2>\n\n<p class=\"wp-block-paragraph\">Typick\u00e9 chyby pri s.r.o. vznikaj\u00fa v\u00e4\u010d\u0161inou v d\u00f4sledku <strong>zlej pr\u00edpravy, nejasn\u00fdch zml\u00fav a ch\u00fdbaj\u00facej priebe\u017enej kontroly<\/strong>. S.r.o. s\u00edce chr\u00e1ni spolo\u010dn\u00edkov pred automatick\u00fdm osobn\u00fdm ru\u010den\u00edm za dlhy spolo\u010dnosti, ale nie pred chybami pri zalo\u017een\u00ed, konan\u00ed, daniach, soci\u00e1lnom poisten\u00ed, financovan\u00ed alebo insolvencii. <\/p>\n\n<p class=\"wp-block-paragraph\">\u010castou chybou je <strong>pr\u00edli\u0161 jednoduch\u00e1 spolo\u010densk\u00e1 zmluva<\/strong>. Pr\u00e1ve pri viacer\u00fdch spolo\u010dn\u00edkoch mus\u00ed by\u0165 jasne stanoven\u00e9, ako sa prij\u00edmaj\u00fa rozhodnutia, kto m\u00f4\u017ee by\u0165 konate\u013eom, kedy mo\u017eno preda\u0165 obchodn\u00e9 podiely a \u010do sa stane v pr\u00edpade \u00famrtia, sporu alebo vyst\u00fapenia spolo\u010dn\u00edka. <\/p>\n\n<p class=\"wp-block-paragraph\">Aj <strong>nejasn\u00e9 kompetencie konate\u013ea<\/strong> ved\u00fa r\u00fdchlo k probl\u00e9mom. Interne by malo by\u0165 upraven\u00e9, ktor\u00e9 obchody smie konate\u013e uzatv\u00e1ra\u0165 s\u00e1m a kedy potrebuje s\u00fahlas spolo\u010dn\u00edkov. <\/p>\n\n<p class=\"wp-block-paragraph\">Ve\u013emi riskantn\u00e9 je <strong>zmie\u0161avanie s\u00fakromn\u00e9ho majetku a majetku spolo\u010dnosti<\/strong>. S.r.o. m\u00e1 vlastn\u00fd majetok, ktor\u00fd nepatr\u00ed spolo\u010dn\u00edkom osobne. S\u00fakromn\u00e9 fakt\u00fary preto nesm\u00fa by\u0165 jednoducho platen\u00e9 z \u00fa\u010dtu s.r.o. Ka\u017ed\u00e1 platba medzi s.r.o. a spolo\u010dn\u00edkom potrebuje jasn\u00fd pr\u00e1vny d\u00f4vod, napr\u00edklad mzdu, p\u00f4\u017ei\u010dku, n\u00e1hradu v\u00fddavkov alebo uznesenie o vyplaten\u00ed zisku.   <\/p>\n\n<p class=\"wp-block-paragraph\">Obzvl\u00e1\u0161\u0165 nebezpe\u010dn\u00e9 s\u00fa chyby v <strong>hospod\u00e1rskej kr\u00edze<\/strong>. Konatelia musia priebe\u017ene preverova\u0165 platobn\u00fa schopnos\u0165 a predl\u017eenie. Kto ignoruje nezaplaten\u00e9 odvody, neuhraden\u00e9 pr\u00edspevky na soci\u00e1lne poistenie, pre\u010derpan\u00e9 \u00fa\u010dty, upomienky alebo nedoplatky na mzd\u00e1ch, riskuje osobn\u00e9 ru\u010denie z d\u00f4vodu oneskoren\u00e9ho podania n\u00e1vrhu na vyhl\u00e1senie konkurzu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Najd\u00f4le\u017eitej\u0161ie pravidlo preto znie: <strong>S.r.o. funguje spo\u013eahlivo len vtedy, ak s\u00fa spolo\u010densk\u00e1 zmluva, konanie, platby, dane, \u00fa\u010dtovn\u00edctvo, kr\u00edza a n\u00e1stupn\u00edctvo riadne upraven\u00e9 a pravidelne kontrolovan\u00e9.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Va\u0161e v\u00fdhody s pr\u00e1vnou podporou<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Zalo\u017eenie a vedenie s.r.o.<\/strong> prin\u00e1\u0161a po\u010detn\u00e9 <strong>pr\u00e1vne a hospod\u00e1rske ot\u00e1zky<\/strong>. Mnoh\u00e9 rozhodnutia sa prij\u00edmaj\u00fa u\u017e <strong>v spolo\u010denskej zmluve alebo pri nastavovan\u00ed \u0161trukt\u00fary spolo\u010dnosti<\/strong>. Chyby v tejto f\u00e1ze m\u00f4\u017eu nesk\u00f4r vies\u0165 k <strong>rizik\u00e1m ru\u010denia, da\u0148ov\u00fdm nev\u00fdhod\u00e1m alebo konfliktom medzi spolo\u010dn\u00edkmi<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00e1vne sprev\u00e1dzanie<\/strong> zabezpe\u010d\u00ed, aby bola s.r.o. <strong>vybudovan\u00e1 pr\u00e1vne bezpe\u010dne a fungovala dlhodobo stabilne<\/strong>. Z\u00e1rove\u0148 z\u00edskate <strong>jasn\u00fa pr\u00e1vnu \u0161trukt\u00faru<\/strong>, ktor\u00e1 vytv\u00e1ra istotu pre spolo\u010dn\u00edkov aj konate\u013eov. <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00e9 v\u00fdhody pr\u00e1vneho poradenstva s\u00fa najm\u00e4:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00e1vne bezpe\u010dn\u00e9 vypracovanie spolo\u010denskej zmluvy<\/strong>, prisp\u00f4soben\u00e9 va\u0161im hospod\u00e1rskym cie\u013eom<\/li>\n\n\n\n<li><strong>Predch\u00e1dzanie rizik\u00e1m ru\u010denia<\/strong> pre spolo\u010dn\u00edkov a konate\u013eov prostredn\u00edctvom jasn\u00fdch pravidiel<\/li>\n\n\n\n<li><strong>Strategick\u00e9 \u0161trukt\u00farovanie spolo\u010dnosti<\/strong>, napr\u00edklad pri majetkov\u00fdch \u00fa\u010dastiach, rozde\u013eovan\u00ed zisku alebo \u00faprave n\u00e1stupn\u00edctva<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eV\u010dasn\u00e9 pr\u00e1vne poradenstvo preto pom\u00e1ha vyhn\u00fa\u0165 sa chyb\u00e1m pri zalo\u017een\u00ed a zn\u00ed\u017ei\u0165 neskor\u0161ie konflikty v r\u00e1mci spolo\u010dnosti.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u010casto kladen\u00e9 ot\u00e1zky \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-9c4077b4 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq01 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">M\u00f4\u017ee s.r.o. zalo\u017ei\u0165 iba jedna osoba?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00c1no. S.r.o. m\u00f4\u017ee v Rak\u00fasku zalo\u017ei\u0165 aj jedna jedin\u00e1 osoba. Hovor\u00edme vtedy o jednoosobovej s.r.o. Pr\u00e1vne v\u0161ak spolo\u010dnos\u0165 napriek tomu zost\u00e1va samostatnou pr\u00e1vnickou osobou.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy s.r.o. pr\u00e1vne vznik\u00e1?<\/span><\/div><div class=\"uagb-faq-content\"><p>S.r.o. pr\u00e1vne vznik\u00e1 a\u017e z\u00e1pisom do obchodn\u00e9ho registra. Predt\u00fdm s\u00edce u\u017e prebiehaj\u00fa pr\u00edpravn\u00e9 kroky, ale spolo\u010dnos\u0165 e\u0161te nie je plne vzniknut\u00e1. Z\u00e1pis do obchodn\u00e9ho registra je preto rozhoduj\u00facim pr\u00e1vnym krokom.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ko\u013eko pe\u0148az\u00ed na za\u010diatku naozaj potrebujem?<\/span><\/div><div class=\"uagb-faq-content\"><p>Z\u00e1konn\u00e9 minim\u00e1lne z\u00e1kladn\u00e9 imanie s.r.o. je v s\u00fa\u010dasnosti 10 000 \u20ac. Ak s\u00fa dohodnut\u00e9 pe\u0148a\u017en\u00e9 vklady, mus\u00ed by\u0165 pred z\u00e1pisom z\u00e1sadne splaten\u00fdch celkovo minim\u00e1lne 5 000 \u20ac. K tomu zvy\u010dajne prib\u00fadaj\u00fa \u010fal\u0161ie n\u00e1klady, napr\u00edklad na not\u00e1ra, obchodn\u00fd register a be\u017en\u00e9 v\u00fddavky spojen\u00e9 so zalo\u017een\u00edm.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kedy ru\u010d\u00edm napriek s.r.o. osobne?<\/span><\/div><div class=\"uagb-faq-content\"><p>Z\u00e1sadne ru\u010d\u00ed s.r.o. svoj\u00edm obchodn\u00fdm majetkom. Osobn\u00e9 rizik\u00e1 v\u0161ak m\u00f4\u017eu napriek tomu vznikn\u00fa\u0165, napr\u00edklad ak vklady nie s\u00fa riadne splaten\u00e9 alebo ak konatelia poru\u0161ia svoje z\u00e1konn\u00e9 povinnosti. Pr\u00e1ve pre konate\u013eov je preto obzvl\u00e1\u0161\u0165 d\u00f4le\u017eit\u00e9 pr\u00e1vne \u010dist\u00e9 vedenie podniku.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ako sa s.r.o. l\u00ed\u0161i od \u017eivnosti, verejnej obchodnej spolo\u010dnosti (OG) a FlexKapG?<\/span><\/div><div class=\"uagb-faq-content\"><p>S.r.o. je kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s vlastnou pr\u00e1vnou subjektivitou. Pri \u017eivnosti ru\u010d\u00ed podnikate\u013eka alebo podnikate\u013e z\u00e1sadne osobne, zatia\u013e \u010do pri OG hr\u00e1 osobn\u00e9 ru\u010denie spolo\u010dn\u00edkov takisto d\u00f4le\u017eit\u00fa \u00falohu. FlexKapG je takisto kapit\u00e1lov\u00e1 spolo\u010dnos\u0165, ale bola vytvoren\u00e1 ako modernej\u0161\u00ed a flexibilnej\u0161\u00ed variant pre ur\u010dit\u00e9 podnikov\u00e9 \u0161trukt\u00fary.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Potrebujem v\u017edy dozorn\u00fa radu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nie. Dozorn\u00e1 rada nie je povinne predp\u00edsan\u00e1 pri ka\u017edej s.r.o. Mus\u00ed by\u0165 zriaden\u00e1 len v ur\u010dit\u00fdch z\u00e1konom stanoven\u00fdch pr\u00edpadoch. Mnoh\u00e9 men\u0161ie s.r.o. sa preto zaob\u00eddu bez povinnej dozornej rady.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ako dlho zvy\u010dajne trv\u00e1 zalo\u017eenie?<\/span><\/div><div class=\"uagb-faq-content\"><p>To sa ned\u00e1 pau\u0161\u00e1lne zhrn\u00fa\u0165 na pevn\u00fd po\u010det dn\u00ed. Trvanie z\u00e1vis\u00ed predov\u0161etk\u00fdm od toho, ako r\u00fdchlo sa priprav\u00ed a vybav\u00ed spolo\u010densk\u00e1 zmluva, vklady, not\u00e1r a z\u00e1pis do obchodn\u00e9ho registra. Ak s\u00fa v\u0161etky podklady kompletn\u00e9, zalo\u017eenie prebieha zvy\u010dajne v\u00fdrazne r\u00fdchlej\u0161ie ne\u017e pri dopl\u0148uj\u00facich ot\u00e1zkach alebo ch\u00fdbaj\u00facich dokumentoch.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq08 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ak\u00fd je rozdiel medzi z\u00e1kladn\u00fdm iman\u00edm a obchodn\u00fdm majetkom?<\/span><\/div><div class=\"uagb-faq-content\"><p>Z\u00e1kladn\u00e9 imanie je z\u00e1konom stanoven\u00e1 suma kapit\u00e1lu, ktor\u00fa spolo\u010dn\u00edci preberaj\u00fa pod\u013ea spolo\u010denskej zmluvy. Obchodn\u00fd majetok je skuto\u010dn\u00fd majetok s.r.o. v be\u017enej prev\u00e1dzke. M\u00f4\u017ee by\u0165 preto vy\u0161\u0161\u00ed alebo ni\u017e\u0161\u00ed ne\u017e z\u00e1kladn\u00e9 imanie, preto\u017ee sa men\u00ed v d\u00f4sledku ziskov, str\u00e1t a be\u017en\u00fdch obchodov.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia\"><span class=\"mr-cta-link-normal\">Vyberte si preferovan\u00fd term\u00edn:<\/span><span class=\"mr-cta-link-bold\">Bezplatn\u00e1 \u00favodn\u00e1 konzult\u00e1cia<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (GmbH) je kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s vlastnou pr\u00e1vnou subjektivitou, na ktorej sa jedna alebo viac os\u00f4b z\u00fa\u010dast\u0148uje kme\u0148ov\u00fdmi vkladmi na z\u00e1kladnom iman\u00ed. Spolo\u010dnos\u0165 vystupuje v pr\u00e1vnom styku &#8230;","protected":false},"author":1,"featured_media":132483,"parent":43738,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[977],"tags":[],"class_list":["post-132482","page","type-page","status-publish","has-post-thumbnail","hentry","category-obchodne-pravo"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/sk\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (GmbH) je kapit\u00e1lov\u00e1 spolo\u010dnos\u0165 s vlastnou pr\u00e1vnou subjektivitou, na ktorej sa jedna alebo viac os\u00f4b z\u00fa\u010dast\u0148uje kme\u0148ov\u00fdmi vkladmi na z\u00e1kladnom iman\u00ed. Spolo\u010dnos\u0165 vystupuje v pr\u00e1vnom styku ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/132482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/comments?post=132482"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/132482\/revisions"}],"predecessor-version":[{"id":158212,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/132482\/revisions\/158212"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/43738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media\/132483"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=132482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=132482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=132482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}