{"id":160280,"date":"2026-06-02T12:00:00","date_gmt":"2026-06-02T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/zalozenie-spolocnosti\/znizenie-zakladneho-imania-v-gmbh\/"},"modified":"2026-06-02T12:54:22","modified_gmt":"2026-06-02T10:54:22","slug":"znizenie-zakladneho-imania-v-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/zalozenie-spolocnosti\/znizenie-zakladneho-imania-v-gmbh\/","title":{"rendered":"Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH<\/h2><ul><li><a href=\"#h-kapitalherabsetzung-gmbh\" data-level=\"2\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH<\/a><\/li><li><a href=\"#h-voraussetzungen-der-kapitalherabsetzung\" data-level=\"2\">Podmienky zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/a><ul><li><a href=\"#h-mindeststammkapital-und-grenzen\" data-level=\"3\">Minim\u00e1lne z\u00e1kladn\u00e9 imanie a limity<\/a><\/li><\/ul><\/li><li><a href=\"#h-arten-der-kapitalherabsetzung\" data-level=\"2\">Druhy zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/a><ul><li><a href=\"#h-ordentliche-kapitalherabsetzung\" data-level=\"3\">Riadne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/a><\/li><li><a href=\"#h-nominelle-kapitalherabsetzung\" data-level=\"3\">Nomin\u00e1lne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/a><\/li><li><a href=\"#h-vereinfachte-kapitalherabsetzung\" data-level=\"3\">Zjednodu\u0161en\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/a><\/li><li><a href=\"#h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\" data-level=\"3\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania zru\u0161en\u00edm obchodn\u00fdch podielov<\/a><\/li><\/ul><\/li><li><a href=\"#h-ablauf-der-kapitalherabsetzung\" data-level=\"2\">Postup zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/a><ul><li><a href=\"#h-wirksamkeit-der-kapitalherabsetzung\" data-level=\"3\">\u00da\u010dinnos\u0165 zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/a><\/li><\/ul><\/li><li><a href=\"#h-glaubigerschutz-im-verfahren\" data-level=\"2\">Ochrana verite\u013eov v konan\u00ed<\/a><ul><li><a href=\"#h-sperrfristen-und-sicherstellung-von-forderungen\" data-level=\"3\">Bloka\u010dn\u00e9 lehoty a zabezpe\u010denie poh\u013ead\u00e1vok<\/a><\/li><\/ul><\/li><li><a href=\"#h-zweck-und-praktische-anwendung\" data-level=\"2\">\u00da\u010del a praktick\u00e9 vyu\u017eitie<\/a><ul><li><a href=\"#h-kapitalruckfuhrung-an-gesellschafter\" data-level=\"3\">Vr\u00e1tenie kapit\u00e1lu spolo\u010dn\u00edkom<\/a><\/li><li><a href=\"#h-bilanzbereinigung-und-verlustausgleich\" data-level=\"3\">O\u010distenie s\u00favahy a vyrovnanie str\u00e1t<\/a><\/li><\/ul><\/li><li><a href=\"#h-risiken-und-haftung\" data-level=\"2\">Rizik\u00e1 a zodpovednos\u0165<\/a><\/li><li><a href=\"#h-wirtschaftliche-auswirkungen\" data-level=\"2\">Hospod\u00e1rske d\u00f4sledky<\/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<h2 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-gmbh\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania GmbH<\/strong> je <strong>cielen\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania ur\u010den\u00e9ho v spolo\u010denskej zmluve<\/strong>. Predstavuje <strong>form\u00e1lnu zmenu spolo\u010denskej zmluvy<\/strong> a pre svoju <strong>\u00fa\u010dinnos\u0165 vy\u017eaduje z\u00e1pis do obchodn\u00e9ho registra<\/strong>. Obsahovo m\u00f4\u017ee sledova\u0165 r\u00f4zne ciele. Na jednej strane umo\u017e\u0148uje <strong>vr\u00e1tenie kapit\u00e1lu spolo\u010dn\u00edkom<\/strong>, na druhej strane sl\u00fa\u017ei na <strong>odstr\u00e1nenie str\u00e1t a prisp\u00f4sobenie s\u00favahy hospod\u00e1rskej realite<\/strong>. Rozhoduj\u00face pritom je, \u017ee z\u00e1kladn\u00e9 imanie pln\u00ed aj <strong>ochrann\u00fa funkciu pre verite\u013eov<\/strong>, preto ka\u017ed\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania podlieha pr\u00edsnym z\u00e1konn\u00fdm po\u017eiadavk\u00e1m, najm\u00e4 pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7\u00a7<\/strong> <strong>54<\/strong> <strong>a nasl.<\/strong> <strong>GmbHG<\/strong><\/a>.    <\/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\">Pod <strong>zn\u00ed\u017een\u00edm z\u00e1kladn\u00e9ho imania v GmbH<\/strong> sa rozumie <strong>zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong>, ktor\u00e9 sa uskuto\u010d\u0148uje <strong>zmenou spolo\u010denskej zmluvy<\/strong> a sl\u00fa\u017ei bu\u010f na <strong>vr\u00e1tenie kapit\u00e1lu spolo\u010dn\u00edkom<\/strong>, alebo na <strong>vyrovnanie str\u00e1t<\/strong>.<\/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\/Kapitalherabsetzung-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp\" alt=\"Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH jednoducho vysvetlen\u00e9. Postup, podmienky a rizik\u00e1 preh\u013eadne a zrozumite\u013ene\" >\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\">\u201eZn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania sa na prv\u00fd poh\u013ead jav\u00ed ako jednoduch\u00fd krok, v skuto\u010dnosti v\u0161ak o tom, \u010di bude pr\u00e1vne bezpe\u010dn\u00e9 alebo vyvol\u00e1 neskor\u0161ie probl\u00e9my, rozhoduje jeho prec\u00edzna realiz\u00e1cia.\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-voraussetzungen-der-kapitalherabsetzung\">Podmienky zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania GmbH<\/strong> nie je vo\u013en\u00fdm dispozi\u010dn\u00fdm krokom, ale je viazan\u00e9 na <strong>jasn\u00e9 z\u00e1konn\u00e9 podmienky<\/strong>. Najd\u00f4le\u017eitej\u0161ie je, \u017ee ka\u017ed\u00e9 zn\u00ed\u017eenie predstavuje <strong>zmenu spolo\u010denskej zmluvy<\/strong>. Spolo\u010dn\u00edci musia akt\u00edvne rozhodn\u00fa\u0165 a zmenu form\u00e1lne schv\u00e1li\u0165.  <\/p>\n\n<p class=\"wp-block-paragraph\">Aby bolo zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v\u00f4bec pr\u00edpustn\u00e9, musia by\u0165 splnen\u00e9 najm\u00e4 tieto predpoklady:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Rozhodnutie spolo\u010dn\u00edkov troj\u0161tvrtinovou v\u00e4\u010d\u0161inou a ur\u010denie rozsahu a \u00fa\u010delu zn\u00ed\u017eenia<\/strong><\/li>\n\n\n\n<li><strong>Zmena spolo\u010denskej zmluvy vo forme not\u00e1rskej z\u00e1pisnice<\/strong><\/li>\n\n\n\n<li><strong>Z\u00e1pis do obchodn\u00e9ho registra ako podmienka \u00fa\u010dinnosti<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bez t\u00fdchto krokov zost\u00e1va opatrenie pr\u00e1vne ne\u00fa\u010dinn\u00e9. Z\u00e1rove\u0148 sa tu ukazuje k\u013e\u00fa\u010dov\u00e1 my\u0161lienka z\u00e1kona: z\u00e1kladn\u00e9 imanie nepatr\u00ed jednoducho spolo\u010dn\u00edkom, ale pln\u00ed aj <strong>ochrann\u00fa funkciu pre verite\u013eov<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Okrem toho mus\u00ed by\u0165 jasne ur\u010den\u00fd \u00fa\u010del zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania. Typick\u00fdmi cie\u013emi s\u00fa napr\u00edklad <strong>vr\u00e1tenie kapit\u00e1lu<\/strong> alebo <strong>ozdravenie s\u00favahy<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-mindeststammkapital-und-grenzen\">Minim\u00e1lne z\u00e1kladn\u00e9 imanie a limity<\/h3>\n\n<p class=\"wp-block-paragraph\">Do akej miery mo\u017eno imanie zn\u00ed\u017ei\u0165, nez\u00e1vis\u00ed len od spolo\u010dn\u00edkov. Z\u00e1kon stanovuje <strong>jasn\u00e9 finan\u010dn\u00e9 minim\u00e1<\/strong>, ktor\u00e9 sa nesm\u00fa podkro\u010di\u0165.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1lne z\u00e1kladn\u00e9 imanie GmbH je pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 GmbHG<\/a> \u20ac<\/strong> <strong>10.000,-<\/strong>. T\u00e1to hranica je z\u00e1v\u00e4zn\u00e1 a nesmie sa podkro\u010di\u0165 ani zn\u00ed\u017een\u00edm z\u00e1kladn\u00e9ho imania. <\/p>\n\n<p class=\"wp-block-paragraph\">Okrem toho existuj\u00fa \u010fal\u0161ie obmedzenia na \u00farovni jednotliv\u00fdch podielov:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ka\u017ed\u00fd vklad mus\u00ed by\u0165 najmenej \u20ac<\/strong> <strong>70,-<\/strong><\/li>\n\n\n\n<li><strong>Kapit\u00e1lov\u00e1 \u0161trukt\u00fara mus\u00ed zosta\u0165 preh\u013eadn\u00e1 a vyv\u00e1\u017een\u00e1<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Tieto limity maj\u00fa jasn\u00fd \u00fa\u010del: zabezpe\u010duj\u00fa, aby GmbH na\u010falej disponovala <strong>minim\u00e1lnym rozsahom majetku na krytie zodpovednosti<\/strong>. Najm\u00e4 pre obchodn\u00fdch partnerov a banky je to rozhoduj\u00faci faktor d\u00f4very. <\/p>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania navy\u0161e nesmie vies\u0165 k tomu, \u017ee spolo\u010dnos\u0165 bude ekonomicky \u201evypr\u00e1zdnen\u00e1\u201c. Kto kapit\u00e1l vyber\u00e1, mus\u00ed preto v\u017edy preveri\u0165, \u010di GmbH potom zostane <strong>dostato\u010dne likvidn\u00e1 a platobne schopn\u00e1<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-arten-der-kapitalherabsetzung\">Druhy zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/h2>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania nie je jednotn\u00fd proces. Z\u00e1kon rozli\u0161uje viacero foriem, ktor\u00e9 sa v\u00fdrazne l\u00ed\u0161ia \u00fa\u010delom aj d\u00f4sledkami. <\/p>\n\n<p class=\"wp-block-paragraph\">V z\u00e1sade mo\u017eno rozl\u00ed\u0161i\u0165 \u0161tyri hlavn\u00e9 druhy:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Riadne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong><\/li>\n\n\n\n<li><strong>Nomin\u00e1lne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong><\/li>\n\n\n\n<li><strong>Zjednodu\u0161en\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong><\/li>\n\n\n\n<li><strong>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania zru\u0161en\u00edm obchodn\u00fdch podielov<\/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\">\u201eKa\u017ed\u00fd variant sleduje in\u00fd cie\u013e a prin\u00e1\u0161a odli\u0161n\u00e9 pr\u00e1vne po\u017eiadavky. Preto je d\u00f4le\u017eit\u00e9 zvoli\u0165 vhodn\u00fa formu pre konkr\u00e9tny z\u00e1mer. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ordentliche-kapitalherabsetzung\">Riadne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Riadne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong> pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 54 GmbHG<\/a> je klasick\u00e1 a z\u00e1rove\u0148 najpr\u00edsnej\u0161ia forma. Pou\u017e\u00edva sa v\u017edy, ke\u010f z GmbH skuto\u010dne <strong>odch\u00e1dza majetok<\/strong>, napr\u00edklad vr\u00e1ten\u00edm spolo\u010dn\u00edkom alebo osloboden\u00edm od vkladovej povinnosti. <\/p>\n\n<p class=\"wp-block-paragraph\">Pr\u00e1ve preto, \u017ee peniaze op\u00fa\u0161\u0165aj\u00fa spolo\u010dnos\u0165, kladie z\u00e1kon mimoriadne vysok\u00e9 n\u00e1roky. Opatrenie priamo zasahuje do tzv. <strong>z\u00e1kladu ru\u010denia verite\u013eov<\/strong>. Preto z\u00e1konodarca vy\u017eaduje <strong>formalizovan\u00fd postup s viacer\u00fdmi ochrann\u00fdmi mechanizmami<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00fdmi znakmi riadneho zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u00fdplata spolo\u010dn\u00edkom alebo zn\u00ed\u017eenie nesplaten\u00fdch vkladov<\/strong><\/li>\n\n\n\n<li><strong>Pr\u00edsny postup s ochranou verite\u013eov<\/strong><\/li>\n\n\n\n<li><strong>Viacstup\u0148ov\u00fd priebeh s bloka\u010dn\u00fdmi lehotami<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">V praxi sa t\u00e1to forma \u010dasto vyu\u017e\u00edva, ke\u010f m\u00e1 GmbH <strong>viazan\u00e9ho pr\u00edli\u0161 ve\u013ea kapit\u00e1lu<\/strong> alebo ke\u010f chc\u00fa spolo\u010dn\u00edci vedome vybra\u0165 likviditu. Z\u00e1rove\u0148 ide o najrizikovej\u0161\u00ed variant, preto\u017ee chyby m\u00f4\u017eu r\u00fdchlo vies\u0165 k <strong>zodpovednosti alebo sp\u00e4tn\u00e9mu zru\u0161eniu<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nominelle-kapitalherabsetzung\">Nomin\u00e1lne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nomin\u00e1lne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong> funguje z\u00e1sadne inak. Majetok zost\u00e1va v spolo\u010dnosti, no <strong>z\u00e1kladn\u00e9 imanie sa \u00fa\u010dtovne zn\u00ed\u017ei<\/strong>, aby sa straty zjavne vyrovnali. <\/p>\n\n<p class=\"wp-block-paragraph\">Mo\u017eno si to predstavi\u0165 ako <strong>\u00fapravu \u00fa\u010dtovn\u00fdch hodn\u00f4t<\/strong>. Hospod\u00e1rska realita sa zos\u00falad\u00ed s pr\u00e1vnym zobrazen\u00edm. Neodch\u00e1dzaj\u00fa \u017eiadne peniaze, \u201eo\u010dist\u00ed\u201c sa s\u00favaha.  <\/p>\n\n<p class=\"wp-block-paragraph\">Podstatn\u00e9 vlastnosti tohto variantu:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u017diadna v\u00fdplata spolo\u010dn\u00edkom<\/strong><\/li>\n\n\n\n<li><strong>\u010cisto bilan\u010dn\u00e9 opatrenie na krytie str\u00e1t<\/strong><\/li>\n\n\n\n<li><strong>Zlep\u0161enie prezent\u00e1cie vlastn\u00e9ho kapit\u00e1lu<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u00e1to forma sa \u010dasto pou\u017e\u00edva, ke\u010f GmbH utrpela straty a vyk\u00e1zan\u00e9 z\u00e1kladn\u00e9 imanie u\u017e nezodpoved\u00e1 skuto\u010dnej majetkovej situ\u00e1cii. Prin\u00e1\u0161a <strong>jasnos\u0165 a transparentnos\u0165<\/strong> bez za\u0165a\u017eenia likvidity. <\/p>\n\n<p class=\"wp-block-paragraph\">D\u00f4le\u017eit\u00e9 je aj to, \u017ee na nomin\u00e1lne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania sa <strong>v z\u00e1sade uplat\u0148uj\u00fa pravidl\u00e1 \u00a7\u00a7<\/strong> <strong>54<\/strong> <strong>a nasl.<\/strong> <strong>GmbHG<\/strong>. Na rozdiel od riadneho zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania m\u00f4\u017ee <strong>zost\u00e1vaj\u00faca suma jednotliv\u00e9ho vkladu klesn\u00fa\u0165 pod \u20ac<\/strong> <strong>70,-.<\/strong> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vereinfachte-kapitalherabsetzung\">Zjednodu\u0161en\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Zjednodu\u0161en\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong> pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P59\/NOR12160328\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 59 GmbHG<\/a> je osobitnou formou nomin\u00e1lneho zn\u00ed\u017eenia. Sl\u00fa\u017ei v\u00fdlu\u010dne na to, aby <strong>pokrylo bilan\u010dn\u00e9 straty a \u00fa\u010dtovne ozdravilo spolo\u010dnos\u0165<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Je v\u0161ak <strong>pr\u00edpustn\u00e9 len<\/strong> vtedy, ak sa <strong>pokryje bilan\u010dn\u00e1 strata, ktor\u00e1 by sa inak musela vyk\u00e1za\u0165<\/strong>, a pr\u00edpadne sa suma <strong>zarad\u00ed do viazanej kapit\u00e1lovej rezervy<\/strong>. <strong>V\u00fdplata<\/strong> spolo\u010dn\u00edkom v tejto forme <strong>nie je dovolen\u00e1.<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Rozhoduj\u00faca v\u00fdhoda spo\u010d\u00edva v <strong>zjednodu\u0161enom postupe<\/strong>. Ke\u010f\u017ee spolo\u010dn\u00edkom neodch\u00e1dzaj\u00fa \u017eiadne peniaze, z\u00e1kon uvo\u013e\u0148uje niektor\u00e9 po\u017eiadavky, najm\u00e4 pri ochrane verite\u013eov. <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00e9 znaky s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u017diadna v\u00fdplata ani uvo\u013enenie povinnost\u00ed spolo\u010dn\u00edkov<\/strong><\/li>\n\n\n\n<li><strong>Zameranie na krytie str\u00e1t a ozdravenie s\u00favahy<\/strong><\/li>\n\n\n\n<li><strong>Zjednodu\u0161en\u00fd postup bez rozsiahlej v\u00fdzvy verite\u013eom<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">V praxi je tento variant vhodn\u00fd najm\u00e4 pre podniky, ktor\u00e9 chc\u00fa <strong>r\u00fdchlo stabilizova\u0165 s\u00favahu<\/strong> bez straty likvidity. Preto ide o \u010dasto vyu\u017e\u00edvan\u00fd n\u00e1stroj pri hospod\u00e1rskych \u0165a\u017ekostiach, ke\u010f\u017ee je pr\u00e1vne jasne \u0161trukt\u00farovan\u00fd a relat\u00edvne efekt\u00edvne realizovate\u013en\u00fd. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania zru\u0161en\u00edm obchodn\u00fdch podielov<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania zru\u0161en\u00edm obchodn\u00fdch podielov<\/strong> pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P58\/NOR12040504\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 58 GmbHG<\/a> predstavuje <strong>osobitn\u00fd pr\u00edpad<\/strong>. Ide o <strong>z\u00e1konn\u00fa v\u00fdnimku s pr\u00edsnymi podmienkami<\/strong>. Nie je to typick\u00e1 \u0161tandardn\u00e1 cesta zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania, ale je pr\u00edpustn\u00e1 len v z\u00e1konom predpokladan\u00fdch situ\u00e1ci\u00e1ch.  <\/p>\n\n<p class=\"wp-block-paragraph\">Obchodn\u00e9 podiely sa pritom <strong>stiahnu a vyma\u017e\u00fa<\/strong>, \u010d\u00edm sa z\u00e1kladn\u00e9 imanie automaticky zn\u00ed\u017ei. Na rozdiel od in\u00fdch foriem tu nie je v popred\u00ed s\u00favaha ani v\u00fdplata, ale <strong>zmena \u0161trukt\u00fary spolo\u010dn\u00edkov<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00fdka sa najm\u00e4 spolo\u010dnost\u00ed, v ktor\u00fdch sa <strong>majetok postupne spotreb\u00fava<\/strong> alebo existuje <strong>len na ur\u010dit\u00fd \u010das<\/strong>. M\u00f4\u017ee s\u00edce zohr\u00e1va\u0165 \u00falohu aj pri zmen\u00e1ch v okruhu spolo\u010dn\u00edkov, no nejde o be\u017en\u00fd \u0161tandardn\u00fd pr\u00edpad zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania. <\/p>\n\n<p class=\"wp-block-paragraph\">Tento variant si vy\u017eaduje <strong>jasn\u00fa \u00fapravu v spolo\u010denskej zmluve<\/strong>, ke\u010f\u017ee zru\u0161enie je spravidla pr\u00edpustn\u00e9 len vtedy, ak je tam v\u00fdslovne upraven\u00e9. Z\u00e1rove\u0148 aj tu plat\u00ed z\u00e1sada, \u017ee opatrenie <strong>nesmie \u00eds\u0165 na \u00fakor verite\u013eov<\/strong>. <\/p>\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<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Forma<\/strong><\/td><td><strong>Riadne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong><\/td><td><strong>Nomin\u00e1lne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong><\/td><td><strong>Zjednodu\u0161en\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania<\/strong><\/td><\/tr><tr><td><strong>Hlavn\u00fd \u00fa\u010del<\/strong><\/td><td>Vr\u00e1tenie kapit\u00e1lu alebo oslobodenie od vkladov\u00fdch povinnost\u00ed<\/td><td>Vyrovnanie str\u00e1t a prisp\u00f4sobenie s\u00favahy hospod\u00e1rskej realite<\/td><td>Krytie bilan\u010dnej straty, ktor\u00e1 by sa inak musela vyk\u00e1za\u0165, a pr\u00edpadn\u00e9 zaradenie do viazanej kapit\u00e1lovej rezervy<\/td><\/tr><tr><td><strong>Odch\u00e1dzaj\u00fa peniaze spolo\u010dn\u00edkom?<\/strong><\/td><td>\u00c1no, mo\u017en\u00e9<\/td><td>Nie<\/td><td>Nie<\/td><\/tr><tr><td><strong>Typick\u00fd pr\u00edpad pou\u017eitia<\/strong><\/td><td>Ke\u010f sa m\u00e1 prebyto\u010dn\u00fd kapit\u00e1l vr\u00e1ti\u0165 spolo\u010dn\u00edkom<\/td><td>Ke\u010f sa maj\u00fa straty bilan\u010dne \u201eo\u010disti\u0165\u201c<\/td><td>Ozdravenie s\u00favahy bez odtoku prostriedkov<\/td><\/tr><tr><td><strong>Ochrana verite\u013eov<\/strong><\/td><td>Pln\u00e1: vyz\u00fdvacie konanie, v\u00fdzva verite\u013eom, bloka\u010dn\u00e1 lehota, kone\u010dn\u00fd z\u00e1pis a\u017e potom<\/td><td>V z\u00e1sade pod\u013ea \u00a7\u00a7 54 a nasl. GmbHG<\/td><td>U\u013eah\u010den\u00e1: klasick\u00e1 v\u00fdzva verite\u013eom nie je v popred\u00ed<\/td><\/tr><tr><td><strong>Osobitosti<\/strong><\/td><td>Rozhodnutie o zmene spolo\u010denskej zmluvy; mus\u00ed sa ur\u010di\u0165 \u00fa\u010del a rozsah; \u00fa\u010dinn\u00e9 a\u017e z\u00e1pisom do obchodn\u00e9ho registra<\/td><td>\u010cisto bilan\u010dn\u00e9 opatrenie; \u017eiadna v\u00fdplata spolo\u010dn\u00edkom. Suma jednotliv\u00e9ho vkladu m\u00f4\u017ee klesn\u00fa\u0165 pod \u20ac 70,- <\/td><td>Pr\u00edpustn\u00e9 len na z\u00e1konom \u00fazko vymedzen\u00fd \u00fa\u010del; \u017eiadna v\u00fdplata spolo\u010dn\u00edkom<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-ablauf-der-kapitalherabsetzung\">Postup zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/h2>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania prebieha pod\u013ea <strong>stanoven\u00e9ho postupu<\/strong>, ktor\u00fd treba striktne dodr\u017ea\u0165. Ka\u017ed\u00fd krok nadv\u00e4zuje na predch\u00e1dzaj\u00faci, preto sa chyby v konan\u00ed \u010dasto \u0165a\u017eko napravuj\u00fa. <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00fd postup sa del\u00ed na viacero f\u00e1z:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Rozhodnutie spolo\u010dn\u00edkov kvalifikovanou v\u00e4\u010d\u0161inou<\/strong><\/li>\n\n\n\n<li><strong>Ozn\u00e1menie pl\u00e1novan\u00e9ho zn\u00ed\u017eenia obchodn\u00e9mu registru pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P55\/NOR12023054\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 55 GmbHG<\/a><\/strong><\/li>\n\n\n\n<li><strong>Zverejnenia a opatrenia na ochranu verite\u013eov<\/strong><\/li>\n\n\n\n<li><strong>Kone\u010dn\u00fd z\u00e1pis po uplynut\u00ed z\u00e1konn\u00fdch leh\u00f4t pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P56\/NOR40078414\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56 GmbHG<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Troj\u0161tvrtinov\u00e1 v\u00e4\u010d\u0161ina pod\u013ea <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P50\/NOR12023049\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 50 GmbHG<\/a> je <strong>z\u00e1konn\u00fdm minimom<\/strong>. <strong>Spolo\u010densk\u00e1 zmluva<\/strong> m\u00f4\u017ee stanovi\u0165 <strong>\u010fal\u0161ie po\u017eiadavky<\/strong>. K\u013e\u00fa\u010dov\u00e9 je, \u017ee zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania <strong>nenadob\u00fada \u00fa\u010dinnos\u0165 okam\u017eite<\/strong>. Medzi rozhodnut\u00edm a kone\u010dnou realiz\u00e1ciou je z\u00e1merne \u010dasov\u00fd odstup. T\u00e1to f\u00e1za sl\u00fa\u017ei na to, aby sa <strong>veritelia informovali a chr\u00e1nili<\/strong>.    <\/p>\n\n<p class=\"wp-block-paragraph\">Kto postup d\u00f4sledne napl\u00e1nuje a zdokumentuje, vyhne sa zdr\u017eaniam a pr\u00e1vnym rizik\u00e1m. Ne\u00fapln\u00e1 alebo chybn\u00e1 realiz\u00e1cia m\u00f4\u017ee naopak vies\u0165 k tomu, \u017ee obchodn\u00fd register z\u00e1pis odmietne. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirksamkeit-der-kapitalherabsetzung\">\u00da\u010dinnos\u0165 zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/h3>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania je <strong>\u00fa\u010dinn\u00e9 a\u017e z\u00e1pisom do obchodn\u00e9ho registra<\/strong>. Pred t\u00fdmto okamihom m\u00e1 rozhodnutie s\u00edce intern\u00fd v\u00fdznam, navonok v\u0161ak e\u0161te nevyvol\u00e1va pr\u00e1vne \u00fa\u010dinky. <\/p>\n\n<p class=\"wp-block-paragraph\">Aj ke\u010f spolo\u010dn\u00edci u\u017e rozhodli, z\u00e1kladn\u00e9 imanie zost\u00e1va pr\u00e1vne nezmenen\u00e9, pokia\u013e ch\u00fdba z\u00e1pis.<\/p>\n\n<p class=\"wp-block-paragraph\">D\u00f4le\u017eit\u00e9 d\u00f4sledky tejto z\u00e1sady s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u00fdplaty spolo\u010dn\u00edkom s\u00fa pr\u00edpustn\u00e9 a\u017e potom<\/strong><\/li>\n\n\n\n<li><strong>Spolo\u010dnos\u0165 dovtedy ru\u010d\u00ed p\u00f4vodn\u00fdm iman\u00edm<\/strong><\/li>\n\n\n\n<li><strong>Zmluvy a vonkaj\u0161ie vz\u0165ahy zost\u00e1vaj\u00fa nezmenen\u00e9<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u00e1to jasn\u00e1 \u00faprava chr\u00e1ni pred zneu\u017eit\u00edm a vytv\u00e1ra pr\u00e1vnu istotu. Obchodn\u00ed partneri sa m\u00f4\u017eu spo\u013eahn\u00fa\u0165, \u017ee zmeny z\u00e1kladn\u00e9ho imania bud\u00fa <strong>vidite\u013en\u00e9 a z\u00e1v\u00e4zn\u00e9 a\u017e po ofici\u00e1lnom z\u00e1pise<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-glaubigerschutz-im-verfahren\">Ochrana verite\u013eov v konan\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ochrana verite\u013eov<\/strong> je \u00fastredn\u00fdm prvkom ka\u017ed\u00e9ho zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania. Z\u00e1konodarca vych\u00e1dza z toho, \u017ee z\u00e1kladn\u00e9 imanie pln\u00ed <strong>zabezpe\u010dovaciu funkciu pre verite\u013eov<\/strong>. Ke\u010f sa toto imanie zn\u00ed\u017ei, hroz\u00ed, \u017ee sa ich postavenie zhor\u0161\u00ed.  <\/p>\n\n<p class=\"wp-block-paragraph\">Preto z\u00e1kon uklad\u00e1 GmbH povinnos\u0165 vies\u0165 <strong>transparentn\u00fd a kontrolovan\u00fd postup<\/strong>. Veritelia sa maj\u00fa v\u010das dozvedie\u0165, \u017ee sa z\u00e1kladn\u00e9 imanie men\u00ed, a maj\u00fa dosta\u0165 mo\u017enos\u0165 zabezpe\u010di\u0165 si svoje n\u00e1roky. <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00e9 ochrann\u00e9 mechanizmy s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Zverejnenie pl\u00e1novan\u00e9ho zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/strong><\/li>\n\n\n\n<li><strong>Akt\u00edvne informovanie zn\u00e1mych verite\u013eov<\/strong><\/li>\n\n\n\n<li><strong>Pr\u00e1vo na zabezpe\u010denie otvoren\u00fdch poh\u013ead\u00e1vok<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ako t\u00e1to ochrana konkr\u00e9tne funguje, ukazuje najm\u00e4 <strong>v\u00fdzva verite\u013eom<\/strong>, <strong>zabezpe\u010denie poh\u013ead\u00e1vok<\/strong> a <strong>z\u00e1konn\u00e9 bloka\u010dn\u00e9 lehoty<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sperrfristen-und-sicherstellung-von-forderungen\">Bloka\u010dn\u00e9 lehoty a zabezpe\u010denie poh\u013ead\u00e1vok<\/h3>\n\n<p class=\"wp-block-paragraph\">Mimoriadne d\u00f4le\u017eitou s\u00fa\u010das\u0165ou ochrany verite\u013eov je tzv. <strong>bloka\u010dn\u00e1 lehota<\/strong>. Zabezpe\u010duje, aby medzi ozn\u00e1men\u00edm a kone\u010dnou realiz\u00e1ciou zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania zostal <strong>dostato\u010dn\u00fd \u010das na reakcie<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1to lehota je spravidla <strong>tri mesiace<\/strong>. V tomto obdob\u00ed m\u00f4\u017eu veritelia prihl\u00e1si\u0165 svoje n\u00e1roky a po\u017eadova\u0165 ochranu. <\/p>\n\n<p class=\"wp-block-paragraph\">Po\u010das bloka\u010dnej lehoty platia jasn\u00e9 pravidl\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Veritelia m\u00f4\u017eu po\u017eadova\u0165 zabezpe\u010denie alebo uspokojenie<\/strong><\/li>\n\n\n\n<li><strong>V\u00fdplaty spolo\u010dn\u00edkom s\u00fa nepr\u00edpustn\u00e9<\/strong><\/li>\n\n\n\n<li><strong>Spolo\u010dnos\u0165 mus\u00ed na poh\u013ead\u00e1vky reagova\u0165<\/strong><\/li>\n<\/ul>\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\">\u201eA\u017e po uplynut\u00ed tejto lehoty a po riadnom vybaven\u00ed v\u0161etk\u00fdch poh\u013ead\u00e1vok mo\u017eno zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania dokon\u010di\u0165. T\u00e1to \u010dasov\u00e1 prek\u00e1\u017eka br\u00e1ni tomu, aby majetok zo spolo\u010dnosti odch\u00e1dzal un\u00e1hlene. \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-zweck-und-praktische-anwendung\">\u00da\u010del a praktick\u00e9 vyu\u017eitie<\/h2>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania nie je \u010disto form\u00e1lny akt, ale <strong>strategick\u00fd n\u00e1stroj riadenia podniku<\/strong>. Pou\u017e\u00edva sa cielene na prisp\u00f4sobenie \u0161trukt\u00fary a finan\u010dnej situ\u00e1cie GmbH. <\/p>\n\n<p class=\"wp-block-paragraph\">V praxi s\u00fa v popred\u00ed najm\u00e4 dva hlavn\u00e9 ciele:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Uvo\u013enenie viazan\u00e9ho kapit\u00e1lu<\/strong><\/li>\n\n\n\n<li><strong>Prisp\u00f4sobenie s\u00favahy hospod\u00e1rskej realite<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Podniky pristupuj\u00fa k zn\u00ed\u017eeniu z\u00e1kladn\u00e9ho imania, ke\u010f existuj\u00face z\u00e1kladn\u00e9 imanie <strong>u\u017e nezodpoved\u00e1 skuto\u010dnej situ\u00e1cii<\/strong>. M\u00f4\u017ee to by\u0165 po rokoch str\u00e1t, ale aj pri prebytku likvidity. <\/p>\n\n<p class=\"wp-block-paragraph\">Pri spr\u00e1vnom pou\u017eit\u00ed opatrenie prin\u00e1\u0161a:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Jasnos\u0165 v s\u00favahe<\/strong><\/li>\n\n\n\n<li><strong>Flexibilitu pri pou\u017eit\u00ed kapit\u00e1lu<\/strong><\/li>\n\n\n\n<li><strong>lep\u0161\u00ed z\u00e1klad pre investorov a banky<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Rozhoduj\u00face je v\u0161ak v\u017edy d\u00f4sledn\u00e9 pl\u00e1novanie. Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania m\u00e1 v\u00fdrazn\u00fd vonkaj\u0161\u00ed \u00fa\u010dinok a ovplyv\u0148uje vn\u00edmanie spolo\u010dnosti. Preto by sa nikdy nemalo posudzova\u0165 izolovane, ale ako s\u00fa\u010das\u0165 <strong>premyslenej celkovej strat\u00e9gie<\/strong>.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalruckfuhrung-an-gesellschafter\">Vr\u00e1tenie kapit\u00e1lu spolo\u010dn\u00edkom<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Vr\u00e1tenie kapit\u00e1lu spolo\u010dn\u00edkom<\/strong> je jedn\u00fdm z naj\u010dastej\u0161\u00edch d\u00f4vodov zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania. Spolo\u010dn\u00edci pritom dostan\u00fa sp\u00e4\u0165 \u010das\u0165 prostriedkov, ktor\u00e9 p\u00f4vodne vlo\u017eili. T\u00e1to refund\u00e1cia je v\u0161ak <strong>pr\u00edpustn\u00e1 len v r\u00e1mci z\u00e1konn\u00e9ho zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania<\/strong> a nesmie sa zamie\u0148a\u0165 so zak\u00e1zan\u00fdm vr\u00e1ten\u00edm vkladov.  <\/p>\n\n<p class=\"wp-block-paragraph\">V\u00fdhoda je zrejm\u00e1: spolo\u010dnos\u0165 m\u00f4\u017ee <strong>uvo\u013eni\u0165 prebyto\u010dn\u00fd kapit\u00e1l<\/strong>, ktor\u00fd u\u017e nie je potrebn\u00fd na be\u017en\u00fa prev\u00e1dzku. Z\u00e1rove\u0148 si spolo\u010dn\u00edci zachovaj\u00fa kontrolu nad pou\u017eit\u00edm prostriedkov.  <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00e9 predpoklady v praxi s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Dostato\u010dn\u00e1 likvidita GmbH<\/strong><\/li>\n\n\n\n<li><strong>Dodr\u017eanie form\u00e1lneho postupu zn\u00ed\u017eenia<\/strong><\/li>\n\n\n\n<li><strong>Dodr\u017eanie v\u0161etk\u00fdch pravidiel ochrany verite\u013eov<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Vyplati\u0165<\/strong> sa smie a\u017e <strong>po \u00fa\u010dinnom z\u00e1pise<\/strong>. Predt\u00fdm zost\u00e1va kapit\u00e1l pr\u00e1vne viazan\u00fd. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bilanzbereinigung-und-verlustausgleich\">O\u010distenie s\u00favahy a vyrovnanie str\u00e1t<\/h3>\n\n<p class=\"wp-block-paragraph\">Okrem vr\u00e1tenia kapit\u00e1lu sl\u00fa\u017ei zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania \u010dasto aj na <strong>o\u010distenie s\u00favahy<\/strong>. Ak GmbH utrpela straty, vyk\u00e1zan\u00e9 z\u00e1kladn\u00e9 imanie \u010dasto u\u017e nezodpoved\u00e1 skuto\u010dnej majetkovej situ\u00e1cii. <\/p>\n\n<p class=\"wp-block-paragraph\">V <strong>ozdravn\u00fdch pr\u00edpadoch<\/strong> sa zn\u00ed\u017eenie v praxi \u010dasto kombinuje so s\u00fa\u010dasn\u00fdm zv\u00fd\u0161en\u00edm z\u00e1kladn\u00e9ho imania. Na to obsahuje <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P60\/NOR12160329\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 60 GmbHG<\/a> osobitn\u00e9 pravidl\u00e1. <\/p>\n\n<p class=\"wp-block-paragraph\">Nomin\u00e1lnym alebo zjednodu\u0161en\u00fdm zn\u00ed\u017een\u00edm z\u00e1kladn\u00e9ho imania m\u00f4\u017ee spolo\u010dnos\u0165:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>vyrovna\u0165 nahromaden\u00e9 straty<\/strong><\/li>\n\n\n\n<li><strong>realisticky zobrazi\u0165 \u0161trukt\u00faru vlastn\u00e9ho kapit\u00e1lu<\/strong><\/li>\n\n\n\n<li><strong>zlep\u0161i\u0165 v\u00fdchodisk\u00e1 pre bud\u00face opatrenia<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ve\u013ekou v\u00fdhodou je, \u017ee neodch\u00e1dzaj\u00fa \u017eiadne peniaze. Opatrenie p\u00f4sob\u00ed \u010disto na <strong>\u00fa\u010dtovnej \u00farovni<\/strong>, no m\u00e1 siln\u00fd vonkaj\u0161\u00ed efekt. Banky, investori a obchodn\u00ed partneri tak r\u00fdchlej\u0161ie rozpoznaj\u00fa, ako vyzer\u00e1 skuto\u010dn\u00e1 hospod\u00e1rska situ\u00e1cia.  <\/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\">\u201eV praxi sa t\u00e1to forma \u010dasto kombinuje s \u010fal\u0161\u00edmi krokmi, napr\u00edklad s n\u00e1sledn\u00fdm zv\u00fd\u0161en\u00edm z\u00e1kladn\u00e9ho imania, aby sa spolo\u010dnos\u0165 dlhodobo stabilizovala.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-risiken-und-haftung\">Rizik\u00e1 a zodpovednos\u0165<\/h2>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania prin\u00e1\u0161a pr\u00edle\u017eitosti, ale aj <strong>v\u00fdznamn\u00e9 rizik\u00e1<\/strong>. Chyby v postupe alebo nespr\u00e1vne pos\u00fadenie hospod\u00e1rskej situ\u00e1cie m\u00f4\u017eu ma\u0165 \u010falekosiahle n\u00e1sledky. <\/p>\n\n<p class=\"wp-block-paragraph\">Osobitne v centre pozornosti je <strong>zodpovednos\u0165 konate\u013eov<\/strong>. Musia zabezpe\u010di\u0165, aby boli dodr\u017ean\u00e9 v\u0161etky z\u00e1konn\u00e9 po\u017eiadavky a aby neboli veritelia znev\u00fdhodnen\u00ed. <\/p>\n\n<p class=\"wp-block-paragraph\">Typick\u00e9 rizikov\u00e9 oblasti s\u00fa:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Chyby pri v\u00fdzve verite\u013eom alebo pri zverejneniach<\/strong><\/li>\n\n\n\n<li><strong>Pr\u00edli\u0161 skor\u00e9 v\u00fdplaty spolo\u010dn\u00edkom<\/strong><\/li>\n\n\n\n<li><strong>Nespr\u00e1vne \u00fadaje v konan\u00ed pred obchodn\u00fdm registrom<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ak t\u00fdm vznikne \u0161koda, m\u00f4\u017eu konatelia za ur\u010dit\u00fdch okolnost\u00ed nies\u0165 <strong>osobn\u00fa<\/strong> zodpovednos\u0165. Plat\u00ed to najm\u00e4 vtedy, ak veritelia u\u017e nedok\u00e1\u017eu svoje poh\u013ead\u00e1vky vym\u00f4c\u0165. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-auswirkungen\">Hospod\u00e1rske d\u00f4sledky<\/h2>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania m\u00e1 priamy vplyv na <strong>finan\u010dn\u00fa \u0161trukt\u00faru GmbH<\/strong>. Nemen\u00ed len \u010d\u00edsla v s\u00favahe, ale ovplyv\u0148uje aj to, ako je spolo\u010dnos\u0165 vn\u00edman\u00e1 navonok. <\/p>\n\n<p class=\"wp-block-paragraph\">K\u013e\u00fa\u010dov\u00fdm efektom je <strong>zmena podielu vlastn\u00e9ho kapit\u00e1lu<\/strong>. Ak sa kapit\u00e1l vracia spolo\u010dn\u00edkom, vlastn\u00fd kapit\u00e1l kles\u00e1. To m\u00f4\u017ee ovplyvni\u0165 <strong>bonitu v bank\u00e1ch<\/strong> a existuj\u00face financovania.  <\/p>\n\n<p class=\"wp-block-paragraph\">Z\u00e1rove\u0148 v\u0161ak vznikaj\u00fa aj pr\u00edle\u017eitosti. Rozumne vykonan\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania m\u00f4\u017ee: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>uvo\u013eni\u0165 viazan\u00fd kapit\u00e1l<\/strong><\/li>\n\n\n\n<li><strong>urobi\u0165 s\u00favahu preh\u013eadnej\u0161ou a realistickej\u0161ou<\/strong><\/li>\n\n\n\n<li><strong>zv\u00fd\u0161i\u0165 podnikate\u013esk\u00fa flexibilitu<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">V praxi ve\u013emi z\u00e1le\u017e\u00ed na v\u00fdchodiskovej situ\u00e1cii. K\u00fdm vr\u00e1tenie kapit\u00e1lu vytv\u00e1ra likviditu, \u010disto bilan\u010dn\u00e9 o\u010distenie m\u00f4\u017ee posilni\u0165 d\u00f4veru obchodn\u00fdch partnerov. Rozhoduj\u00face je preto v\u017edy <strong>spr\u00e1vne zos\u00faladenie pr\u00e1vnej realiz\u00e1cie s hospod\u00e1rskym cie\u013eom<\/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\">Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania je komplexn\u00fd proces, v ktorom s\u00fa <strong>pr\u00e1vne detaily a hospod\u00e1rske d\u00f4sledky \u00fazko prepojen\u00e9<\/strong>. Profesion\u00e1lne sprev\u00e1dzanie zabezpe\u010d\u00ed, \u017ee sa vyhnete chyb\u00e1m a opatrenie vyu\u017eijete optim\u00e1lne. <\/p>\n\n<p class=\"wp-block-paragraph\">S pr\u00e1vnou podporou z\u00edskate najm\u00e4:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00e1vne bezpe\u010dn\u00e9 vykonanie cel\u00e9ho postupu<\/strong><\/li>\n\n\n\n<li><strong>Optim\u00e1lne nastavenie pod\u013ea cie\u013ea: vr\u00e1tenie kapit\u00e1lu alebo ozdravenie<\/strong><\/li>\n\n\n\n<li><strong>Minimaliz\u00e1cia riz\u00edk zodpovednosti pre konate\u013eov<\/strong><\/li>\n<\/ul>\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\">\u201eKto zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania strategicky spr\u00e1vne vyu\u017eije, z\u00edska nielen likviditu, ale aj pr\u00e1vnu jasnos\u0165 a podnikate\u013esk\u00fd man\u00e9vrovac\u00ed priestor.\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-khfaq001 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\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/sk\\\/zalozenie-spolocnosti\\\/znizenie-zakladneho-imania-v-gmbh\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u010co je zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania v GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pri zn\\u00ed\\u017een\\u00ed z\\u00e1kladn\\u00e9ho imania sa zni\\u017euje z\\u00e1kladn\\u00e9 imanie GmbH ur\\u010den\\u00e9 v spolo\\u010denskej zmluve. Nie je to len \\u00fa\\u010dtovn\\u00e1 ot\\u00e1zka, ale form\\u00e1lna zmena spolo\\u010denskej zmluvy. Pr\\u00e1vne \\u00fa\\u010dinn\\u00e9 je opatrenie a\\u017e z\\u00e1pisom do obchodn\\u00e9ho registra.  \"}},{\"@type\":\"Question\",\"name\":\"M\\u00f4\\u017eem si jednoducho necha\\u0165 vyplati\\u0165 peniaze z GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nie. V\\u00fdplata spolo\\u010dn\\u00edkom je pr\\u00edpustn\\u00e1 len vtedy, ak sa dodr\\u017eia z\\u00e1konn\\u00e9 pravidl\\u00e1 zn\\u00ed\\u017eenia z\\u00e1kladn\\u00e9ho imania. Bez riadneho postupu hrozia probl\\u00e9my s ochranou verite\\u013eov a so z\\u00e1kazom vr\\u00e1tenia vkladov. \"}},{\"@type\":\"Question\",\"name\":\"Ako dlho zvy\\u010dajne trv\\u00e1 konanie?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Z\\u00e1vis\\u00ed to od konkr\\u00e9tneho pr\\u00edpadu. Najd\\u00f4le\\u017eitej\\u0161\\u00edm z\\u00e1konn\\u00fdm \\u010dasov\\u00fdm faktorom je v\\u0161ak trojmesa\\u010dn\\u00e1 bloka\\u010dn\\u00e1 lehota po v\\u00fdzve verite\\u013eom. A\\u017e potom mo\\u017eno zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania kone\\u010dne zap\\u00edsa\\u0165, ak s\\u00fa splnen\\u00e9 z\\u00e1konn\\u00e9 podmienky.  \"}},{\"@type\":\"Question\",\"name\":\"\\u010co sa stane, ak sa prihl\\u00e1si verite\\u013e?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Potom mus\\u00ed GmbH pod\\u013ea situ\\u00e1cie poh\\u013ead\\u00e1vku uspokoji\\u0165 alebo zabezpe\\u010di\\u0165. Presne na to sl\\u00fa\\u017ei ochrana verite\\u013eov v konan\\u00ed o zn\\u00ed\\u017een\\u00ed. Zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania nesmie vies\\u0165 k tomu, aby veritelia boli na tom hor\\u0161ie ako predt\\u00fdm.  \"}},{\"@type\":\"Question\",\"name\":\"M\\u00f4\\u017ee z\\u00e1kladn\\u00e9 imanie klesn\\u00fa\\u0165 pod \\u20ac 10.000,-?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Spravidla nie. Z\\u00e1kladn\\u00e9 imanie GmbH nesmie ani po zn\\u00ed\\u017een\\u00ed z\\u00e1kladn\\u00e9ho imania v z\\u00e1sade klesn\\u00fa\\u0165 pod \\u20ac 10.000,-. Osobitn\\u00e9 z\\u00e1konn\\u00e9 v\\u00fdnimky sa net\\u00fdkaj\\u00fa be\\u017en\\u00e9ho \\u0161tandardn\\u00e9ho pr\\u00edpadu zn\\u00ed\\u017eenia z\\u00e1kladn\\u00e9ho imania.  \"}},{\"@type\":\"Question\",\"name\":\"Vy\\u017eaduje zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania not\\u00e1ra?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00c1no, v praxi spravidla \\u00e1no. Zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania men\\u00ed spolo\\u010densk\\u00fa zmluvu. T\\u00e1to zmena sa preto mus\\u00ed vykona\\u0165 not\\u00e1rsky a n\\u00e1sledne prihl\\u00e1si\\u0165 do obchodn\\u00e9ho registra.  \"}},{\"@type\":\"Question\",\"name\":\"Ak\\u00fd je rozdiel medzi riadnym a zjednodu\\u0161en\\u00fdm zn\\u00ed\\u017een\\u00edm z\\u00e1kladn\\u00e9ho imania?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Riadne zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania sa pou\\u017e\\u00edva najm\\u00e4 vtedy, ke\\u010f sa m\\u00e1 kapit\\u00e1l vr\\u00e1ti\\u0165 spolo\\u010dn\\u00edkom alebo zn\\u00ed\\u017ei\\u0165 vkladov\\u00e9 povinnosti. Zjednodu\\u0161en\\u00e9 zn\\u00ed\\u017eenie z\\u00e1kladn\\u00e9ho imania naopak sl\\u00fa\\u017ei na krytie bilan\\u010dnej straty. Ide o ozdravn\\u00e9 opatrenie a v\\u00fdplatu spolo\\u010dn\\u00edkom v\\u00fdslovne neumo\\u017e\\u0148uje.  \"}},{\"@type\":\"Question\",\"name\":\"Ak\\u00fd je rozdiel medzi zn\\u00ed\\u017een\\u00edm z\\u00e1kladn\\u00e9ho imania a zak\\u00e1zan\\u00fdm vr\\u00e1ten\\u00edm vkladov?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pri zn\\u00ed\\u017een\\u00ed z\\u00e1kladn\\u00e9ho imania sa prostriedky vracaj\\u00fa len v z\\u00e1konom upravenom postupe s rozhodnut\\u00edm, ochranou verite\\u013eov a z\\u00e1pisom do obchodn\\u00e9ho registra. Zak\\u00e1zan\\u00e9 vr\\u00e1tenie vkladov je naopak vtedy, ke\\u010f majetok odch\\u00e1dza spolo\\u010dn\\u00edkom bez pr\\u00edpustn\\u00e9ho z\\u00e1konn\\u00e9ho z\\u00e1kladu. Pr\\u00e1ve preto je \\u010dist\\u00e1 pr\\u00e1vna realiz\\u00e1cia tak\\u00e1 d\\u00f4le\\u017eit\\u00e1.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq002 \" 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\">\u010co je zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pri zn\u00ed\u017een\u00ed z\u00e1kladn\u00e9ho imania sa zni\u017euje z\u00e1kladn\u00e9 imanie GmbH ur\u010den\u00e9 v spolo\u010denskej zmluve. Nie je to len \u00fa\u010dtovn\u00e1 ot\u00e1zka, ale form\u00e1lna zmena spolo\u010denskej zmluvy. Pr\u00e1vne \u00fa\u010dinn\u00e9 je opatrenie a\u017e z\u00e1pisom do obchodn\u00e9ho registra.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq003 \" 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\u017eem si jednoducho necha\u0165 vyplati\u0165 peniaze z GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nie. V\u00fdplata spolo\u010dn\u00edkom je pr\u00edpustn\u00e1 len vtedy, ak sa dodr\u017eia z\u00e1konn\u00e9 pravidl\u00e1 zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania. Bez riadneho postupu hrozia probl\u00e9my s ochranou verite\u013eov a so z\u00e1kazom vr\u00e1tenia vkladov. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq004 \" 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 konanie?<\/span><\/div><div class=\"uagb-faq-content\"><p>Z\u00e1vis\u00ed to od konkr\u00e9tneho pr\u00edpadu. Najd\u00f4le\u017eitej\u0161\u00edm z\u00e1konn\u00fdm \u010dasov\u00fdm faktorom je v\u0161ak trojmesa\u010dn\u00e1 bloka\u010dn\u00e1 lehota po v\u00fdzve verite\u013eom. A\u017e potom mo\u017eno zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania kone\u010dne zap\u00edsa\u0165, ak s\u00fa splnen\u00e9 z\u00e1konn\u00e9 podmienky.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq005 \" 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\">\u010co sa stane, ak sa prihl\u00e1si verite\u013e?<\/span><\/div><div class=\"uagb-faq-content\"><p>Potom mus\u00ed GmbH pod\u013ea situ\u00e1cie poh\u013ead\u00e1vku uspokoji\u0165 alebo zabezpe\u010di\u0165. Presne na to sl\u00fa\u017ei ochrana verite\u013eov v konan\u00ed o zn\u00ed\u017een\u00ed. Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania nesmie vies\u0165 k tomu, aby veritelia boli na tom hor\u0161ie ako predt\u00fdm.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq006 \" 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 z\u00e1kladn\u00e9 imanie klesn\u00fa\u0165 pod \u20ac 10.000,-?<\/span><\/div><div class=\"uagb-faq-content\"><p>Spravidla nie. Z\u00e1kladn\u00e9 imanie GmbH nesmie ani po zn\u00ed\u017een\u00ed z\u00e1kladn\u00e9ho imania v z\u00e1sade klesn\u00fa\u0165 pod \u20ac 10.000,-. Osobitn\u00e9 z\u00e1konn\u00e9 v\u00fdnimky sa net\u00fdkaj\u00fa be\u017en\u00e9ho \u0161tandardn\u00e9ho pr\u00edpadu zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq007 \" 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\">Vy\u017eaduje zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania not\u00e1ra?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00c1no, v praxi spravidla \u00e1no. Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania men\u00ed spolo\u010densk\u00fa zmluvu. T\u00e1to zmena sa preto mus\u00ed vykona\u0165 not\u00e1rsky a n\u00e1sledne prihl\u00e1si\u0165 do obchodn\u00e9ho registra.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq008 \" 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 riadnym a zjednodu\u0161en\u00fdm zn\u00ed\u017een\u00edm z\u00e1kladn\u00e9ho imania?<\/span><\/div><div class=\"uagb-faq-content\"><p>Riadne zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania sa pou\u017e\u00edva najm\u00e4 vtedy, ke\u010f sa m\u00e1 kapit\u00e1l vr\u00e1ti\u0165 spolo\u010dn\u00edkom alebo zn\u00ed\u017ei\u0165 vkladov\u00e9 povinnosti. Zjednodu\u0161en\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania naopak sl\u00fa\u017ei na krytie bilan\u010dnej straty. Ide o ozdravn\u00e9 opatrenie a v\u00fdplatu spolo\u010dn\u00edkom v\u00fdslovne neumo\u017e\u0148uje.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq009 \" 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 zn\u00ed\u017een\u00edm z\u00e1kladn\u00e9ho imania a zak\u00e1zan\u00fdm vr\u00e1ten\u00edm vkladov?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pri zn\u00ed\u017een\u00ed z\u00e1kladn\u00e9ho imania sa prostriedky vracaj\u00fa len v z\u00e1konom upravenom postupe s rozhodnut\u00edm, ochranou verite\u013eov a z\u00e1pisom do obchodn\u00e9ho registra. Zak\u00e1zan\u00e9 vr\u00e1tenie vkladov je naopak vtedy, ke\u010f majetok odch\u00e1dza spolo\u010dn\u00edkom bez pr\u00edpustn\u00e9ho z\u00e1konn\u00e9ho z\u00e1kladu. Pr\u00e1ve preto je \u010dist\u00e1 pr\u00e1vna realiz\u00e1cia tak\u00e1 d\u00f4le\u017eit\u00e1.  <\/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":"Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania GmbH je cielen\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania ur\u010den\u00e9ho v spolo\u010denskej zmluve. Predstavuje form\u00e1lnu zmenu spolo\u010denskej zmluvy a pre svoju \u00fa\u010dinnos\u0165 vy\u017eaduje z\u00e1pis do &#8230;","protected":false},"author":1,"featured_media":160282,"parent":43738,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[977],"tags":[],"class_list":["post-160280","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\/Kapitalherabsetzung.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-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":"Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania v GmbH Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania GmbH je cielen\u00e9 zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania ur\u010den\u00e9ho v spolo\u010denskej zmluve. Predstavuje form\u00e1lnu zmenu spolo\u010denskej zmluvy a pre svoju \u00fa\u010dinnos\u0165 vy\u017eaduje z\u00e1pis do ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/160280","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=160280"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/160280\/revisions"}],"predecessor-version":[{"id":160285,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/160280\/revisions\/160285"}],"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\/160282"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=160280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=160280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=160280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}