[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.slomsa.sk\/likvidacia-spolocnosti-bez-problemu\/#Article","mainEntityOfPage":"https:\/\/www.slomsa.sk\/likvidacia-spolocnosti-bez-problemu\/","headline":"Likvid\u00e1cia spolo\u010dnosti bez probl\u00e9mu","name":"Likvid\u00e1cia spolo\u010dnosti bez probl\u00e9mu","description":"Tak\u017ee, predstav si, \u017ee firma u\u017e dlh\u0161ie nefunguje, nem\u00e1 \u017eiadnych zamestnancov, \u017eiadne pr\u00edjmy, \u017eiadnu bud\u00facnos\u0165 a majite\u013e si povie: „OK, je \u010das to cel\u00e9 ofici\u00e1lne ukon\u010di\u0165.“ Vtedy prich\u00e1dza na rad […]","datePublished":"2025-06-11","dateModified":"2025-06-11","author":{"@type":"Person","@id":"https:\/\/www.slomsa.sk\/author\/#Person","name":"","url":"https:\/\/www.slomsa.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"slomsa.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.slomsa.sk\/wp-content\/uploads\/pexels-rdne-7841466%20(2)_10.jpg","url":"https:\/\/www.slomsa.sk\/wp-content\/uploads\/pexels-rdne-7841466%20(2)_10.jpg","height":0,"width":0},"url":"https:\/\/www.slomsa.sk\/likvidacia-spolocnosti-bez-problemu\/","about":["Podnikanie"],"wordCount":422,"articleBody":"   Tak\u017ee, predstav si, \u017ee firma u\u017e dlh\u0161ie nefunguje, nem\u00e1 \u017eiadnych zamestnancov, \u017eiadne pr\u00edjmy, \u017eiadnu bud\u00facnos\u0165 a majite\u013e si povie: „OK, je \u010das to cel\u00e9 ofici\u00e1lne ukon\u010di\u0165.“ Vtedy prich\u00e1dza na rad likvid\u00e1cia spolo\u010dnosti, \u010do je tak\u00e1 „posledn\u00e1 jazda“ pre firmu. Ale pozor, skon\u010denie likvid\u00e1cie spolo\u010dnosti nie je len o tom, \u017ee si niekto povie „hotovo“, ale je tam p\u00e1r povinnost\u00ed, ktor\u00e9 treba dodr\u017ea\u0165.\u010co je to likvid\u00e1cia?Likvid\u00e1cia je vlastne proces, ktor\u00fdm sa firma zru\u0161\u00ed s likvid\u00e1ciou – \u010di\u017ee nie hne\u010f, ale postupne. Cie\u013eom je vysporiada\u0165 v\u0161etky dlhy, majetok, poh\u013ead\u00e1vky a a\u017e potom spolo\u010dnos\u0165 definit\u00edvne vymaza\u0165 z obchodn\u00e9ho registra. Kedy nast\u00e1va skon\u010denie likvid\u00e1cie?Skon\u010denie likvid\u00e1cie prich\u00e1dza a\u017e vtedy, ke\u010f je v\u0161etko vybaven\u00e9. Teda, majetok firmy je rozdelen\u00fd medzi spolo\u010dn\u00edkov, v\u0161etky dlhy s\u00fa splaten\u00e9, ni\u010d u\u017e nezost\u00e1va na \u00fa\u010dtoch a spolo\u010dnos\u0165 nem\u00e1 \u017eiadne z\u00e1v\u00e4zky vo\u010di da\u0148ov\u00e9mu \u00faradu, pois\u0165ovniam \u010di zamestnancom.Ako prebieha ukon\u010denie likvid\u00e1cie?Likvid\u00e1tor (osoba, ktor\u00e1 firmu ukon\u010duje) mus\u00ed pripravi\u0165 tzv. kone\u010dn\u00fa spr\u00e1vu o priebehu likvid\u00e1cie a \u00fa\u010dtovn\u00fa z\u00e1vierku ku d\u0148u skon\u010denia likvid\u00e1cie. Ak zostal nejak\u00fd majetok, rozdel\u00ed sa medzi vlastn\u00edkov pod\u013ea v\u00fd\u0161ky ich podielov. Kone\u010dn\u00e1 spr\u00e1va a n\u00e1vrh na rozdelenie majetku sa zverejn\u00ed v Obchodnom vestn\u00edku. Po 30 d\u0148och sa m\u00f4\u017ee poda\u0165 n\u00e1vrh na v\u00fdmaz z obchodn\u00e9ho registra. Ak nikto nevzniesol n\u00e1mietky, likvid\u00e1tor pod\u00e1 n\u00e1vrh na v\u00fdmaz spolo\u010dnosti. K tomu sa priklad\u00e1 spom\u00ednan\u00e1 spr\u00e1va, \u00fa\u010dtovn\u00e1 z\u00e1vierka, doklad o zverejnen\u00ed a \u010destn\u00e9 vyhl\u00e1senie. A t\u00fdm je to vybaven\u00e9. Firma definit\u00edvne zanik\u00e1 a nie je u\u017e pr\u00e1vne akt\u00edvna.A \u010do dane?Netreba zabudn\u00fa\u0165 na odhl\u00e1senie z da\u0148ov\u00e9ho \u00faradu. Pod\u00e1va sa tzv. \u017eiados\u0165 o zru\u0161enie registr\u00e1cie. Ak bol podnikate\u013e aj platcom DPH alebo mal zamestnancov, treba to vybavi\u0165 aj so Soci\u00e1lnou a zdravotnou pois\u0165ov\u0148ou. Tak\u017ee, skon\u010denie likvid\u00e1cie nie je ni\u010d tak\u00e9 ohromne n\u00e1ro\u010dn\u00e9, ale je treba dr\u017ea\u0165 sa p\u00e1r pravidiel. Ak to urob\u00ed\u0161 spr\u00e1vne, firma sa pokojne ulo\u017e\u00ed k sp\u00e1nku a ty m\u00e1\u0161 \u010dist\u00fd \u0161t\u00edt. Ak si na to netr\u00fafa\u0161 s\u00e1m, pokojne oslov firmu alebo \u00fa\u010dtovn\u00edka, ktor\u00fd ti s t\u00fdm pom\u00f4\u017ee.                                                                                                                                                                                                                                                                                                                                                                                          4.1\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Likvid\u00e1cia spolo\u010dnosti bez probl\u00e9mu","item":"https:\/\/www.slomsa.sk\/likvidacia-spolocnosti-bez-problemu\/#breadcrumbitem"}]}]