{"id":61079,"date":"2023-12-08T20:24:22","date_gmt":"2023-12-08T11:24:22","guid":{"rendered":"https:\/\/monolith.law\/cs\/?p=61079"},"modified":"2024-03-28T17:51:24","modified_gmt":"2024-03-28T08:51:24","slug":"business-transfer-company-split","status":"publish","type":"post","link":"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split","title":{"rendered":"V\u00fdhody a nev\u00fdhody, kter\u00e9 byste m\u011bli v\u011bd\u011bt o 'p\u0159evodu podnik\u00e1n\u00ed' a 'rozd\u011blen\u00ed spole\u010dnosti"},"content":{"rendered":"\n<p>P\u0159i M&amp;A mezi firmami nebo p\u0159i p\u0159evzet\u00ed podnik\u00e1n\u00ed je t\u0159eba zv\u00e1\u017eit strukturu, jak\u00fdm zp\u016fsobem bude podnik\u00e1n\u00ed p\u0159evzato. Existuje n\u011bkolik pr\u00e1vn\u00edch struktur, ale p\u0159i p\u0159evzet\u00ed podnik\u00e1n\u00ed se \u010dasto vol\u00ed &#8220;p\u0159evod podnik\u00e1n\u00ed&#8221; nebo &#8220;rozd\u011blen\u00ed spole\u010dnosti&#8221;.<\/p>\n\n\n\n<p>Podrobn\u011bj\u0161\u00ed vysv\u011btlen\u00ed dal\u0161\u00edch struktur naleznete v n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/corporate\/merger-acquisition\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/corporate\/merger-acquisition[ja]<\/a><\/p>\n\n\n\n<p>Jak p\u0159evod podnik\u00e1n\u00ed, tak rozd\u011blen\u00ed spole\u010dnosti jsou mechanismy stanoven\u00e9 z\u00e1konem a jsou tak\u00e9 stanoveny samostatn\u00e9 postupy, kter\u00e9 je t\u0159eba dodr\u017eet. N\u00ed\u017ee vysv\u011btl\u00edme rozd\u00edly mezi p\u0159evodem podnik\u00e1n\u00ed a rozd\u011blen\u00edm spole\u010dnosti a jejich v\u00fdhody a nev\u00fdhody.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Co_je_prevod_podnikani\" title=\"Co je p\u0159evod podnik\u00e1n\u00ed\">Co je p\u0159evod podnik\u00e1n\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Co_je_to_rozdeleni_spolecnosti\" title=\"Co je to rozd\u011blen\u00ed spole\u010dnosti\">Co je to rozd\u011blen\u00ed spole\u010dnosti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Rozdil_mezi_prevodem_podnikani_a_rozdelenim_spolecnosti\" title=\"Rozd\u00edl mezi p\u0159evodem podnik\u00e1n\u00ed a rozd\u011blen\u00edm spole\u010dnosti\">Rozd\u00edl mezi p\u0159evodem podnik\u00e1n\u00ed a rozd\u011blen\u00edm spole\u010dnosti<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Je_to_reorganizace_podle_obchodniho_zakoniku\" title=\"Je to reorganizace podle obchodn\u00edho z\u00e1kon\u00edku?\">Je to reorganizace podle obchodn\u00edho z\u00e1kon\u00edku?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Potreba_ochrany_veritelu\" title=\"Pot\u0159eba ochrany v\u011b\u0159itel\u016f\">Pot\u0159eba ochrany v\u011b\u0159itel\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Prevzeti_pracovnich_vztahu\" title=\"P\u0159evzet\u00ed pracovn\u00edch vztah\u016f\">P\u0159evzet\u00ed pracovn\u00edch vztah\u016f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Vyhody_a_nevyhody_prevodu_podnikani_a_rozdeleni_spolecnosti\" title=\"V\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed a rozd\u011blen\u00ed spole\u010dnosti\">V\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed a rozd\u011blen\u00ed spole\u010dnosti<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Vyhody_a_nevyhody_prevodu_podnikani\" title=\"V\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed\">V\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Vyhody_prevodu_podnikani\" title=\"V\u00fdhody p\u0159evodu podnik\u00e1n\u00ed\">V\u00fdhody p\u0159evodu podnik\u00e1n\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Nevyhody_prevodu_podnikani\" title=\"Nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed\">Nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Vyhody_a_nevyhody_rozdeleni_spolecnosti\" title=\"V\u00fdhody a nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti\">V\u00fdhody a nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Vyhody_rozdeleni_spolecnosti\" title=\"V\u00fdhody rozd\u011blen\u00ed spole\u010dnosti\">V\u00fdhody rozd\u011blen\u00ed spole\u010dnosti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Nevyhody_rozdeleni_spolecnosti\" title=\"Nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti\">Nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/business-transfer-company-split\/#Shrnuti\" title=\"Shrnut\u00ed\">Shrnut\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_je_prevod_podnikani\"><\/span>Co je p\u0159evod podnik\u00e1n\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>P\u0159evod podnik\u00e1n\u00ed znamen\u00e1 p\u0159ed\u00e1n\u00ed \u010d\u00e1sti nebo cel\u00e9ho podnik\u00e1n\u00ed spole\u010dnosti t\u0159et\u00ed stran\u011b, kter\u00e1 je p\u0159evzala.<\/p>\n\n\n\n<p>P\u0159evod podnik\u00e1n\u00ed nen\u00ed jako f\u00faze spole\u010dnost\u00ed, kdy se p\u0159evezmou v\u0161echna aktiva a z\u00e1vazky spole\u010dnosti najednou. M\u00edsto toho se aktiva a z\u00e1vazky spole\u010dnosti prod\u00e1vaj\u00edc\u00ed, stejn\u011b jako jej\u00ed obchodn\u00ed postaven\u00ed, p\u0159evezmou jednotliv\u011b prost\u0159ednictv\u00edm samostatn\u00fdch smluv. Z tohoto d\u016fvodu lze \u0159\u00edci, \u017ee p\u0159evod podnik\u00e1n\u00ed je svazek jednotliv\u00fdch kupn\u00edch smluv atd.<\/p>\n\n\n\n<p>D\u00e1le, v p\u0159\u00edpad\u011b p\u0159evodu podnik\u00e1n\u00ed je mo\u017en\u00e9 flexibiln\u011b reagovat, nap\u0159\u00edklad t\u00edm, \u017ee se n\u011bkter\u00e1 aktiva nep\u0159evezmou a z\u016fstanou ve spole\u010dnosti prod\u00e1vaj\u00edc\u00ed.<\/p>\n\n\n\n<p>Podrobnosti o postupu p\u0159i skute\u010dn\u00e9m p\u0159evodu podnik\u00e1n\u00ed jsou vysv\u011btleny v n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/corporate\/virtual-youtuber-ma\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/corporate\/virtual-youtuber-ma[ja]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_je_to_rozdeleni_spolecnosti\"><\/span>Co je to rozd\u011blen\u00ed spole\u010dnosti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rozd\u011blen\u00ed spole\u010dnosti je proces, p\u0159i kter\u00e9m akciov\u00e1 spole\u010dnost nebo spole\u010dnost s ru\u010den\u00edm omezen\u00fdm p\u0159en\u00e1\u0161\u00ed v\u0161echna nebo n\u011bkter\u00e1 sv\u00e1 pr\u00e1va a povinnosti t\u00fdkaj\u00edc\u00ed se jej\u00edho podnik\u00e1n\u00ed na kupuj\u00edc\u00ed spole\u010dnost.<\/p>\n\n\n\n<p>Charakteristick\u00fdm rysem rozd\u011blen\u00ed spole\u010dnosti je toto komplexn\u00ed p\u0159evzet\u00ed, p\u0159i\u010dem\u017e v p\u0159\u00edpad\u011b rozd\u011blen\u00ed spole\u010dnosti nen\u00ed nutn\u00e9 uzav\u00edrat jednotliv\u00e9 kupn\u00ed smlouvy pro ka\u017ed\u00fd podnik nebo majetek mezi kupuj\u00edc\u00edm a prod\u00e1vaj\u00edc\u00edm.<\/p>\n\n\n\n<p>Existuj\u00ed dva typy rozd\u011blen\u00ed spole\u010dnosti:<\/p>\n\n\n\n<ul>\n<li>Rozd\u011blen\u00ed s novou spole\u010dnost\u00ed<\/li>\n\n\n\n<li>Absorp\u010dn\u00ed rozd\u011blen\u00ed<\/li>\n<\/ul>\n\n\n\n<p>Rozd\u011blen\u00ed s novou spole\u010dnost\u00ed znamen\u00e1, \u017ee kupuj\u00edc\u00ed spole\u010dnost je nov\u011b zalo\u017een\u00e1. Na druh\u00e9 stran\u011b, absorp\u010dn\u00ed rozd\u011blen\u00ed znamen\u00e1, \u017ee kupuj\u00edc\u00ed spole\u010dnost je ji\u017e existuj\u00edc\u00ed spole\u010dnost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rozdil_mezi_prevodem_podnikani_a_rozdelenim_spolecnosti\"><\/span>Rozd\u00edl mezi p\u0159evodem podnik\u00e1n\u00ed a rozd\u011blen\u00edm spole\u010dnosti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2020\/11\/business-transfer-company-split2.jpg\" alt=\"\" class=\"wp-image-25923\" \/><\/figure>\n\n\n\n<p>P\u0159evod podnik\u00e1n\u00ed a rozd\u011blen\u00ed spole\u010dnosti jsou ob\u011b struktury vyu\u017e\u00edvan\u00e9 v situac\u00edch p\u0159evzet\u00ed podnik\u00e1n\u00ed, nap\u0159\u00edklad p\u0159i M&amp;A, a ob\u011b maj\u00ed za n\u00e1sledek p\u0159esun podnik\u00e1n\u00ed nebo majetku z jednoho podnikatele na druh\u00e9ho. Nicm\u00e9n\u011b, mezi ob\u011bma existuj\u00ed n\u00e1sleduj\u00edc\u00ed rozd\u00edly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Je_to_reorganizace_podle_obchodniho_zakoniku\"><\/span>Je to reorganizace podle obchodn\u00edho z\u00e1kon\u00edku?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>P\u0159evod podnik\u00e1n\u00ed je jednotliv\u00fd obchod a nen\u00ed to &#8220;reorganizace&#8221; podle obchodn\u00edho z\u00e1kon\u00edku. Na druhou stranu, rozd\u011blen\u00ed spole\u010dnosti je &#8220;reorganizace&#8221; podle obchodn\u00edho z\u00e1kon\u00edku.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b reorganizace podle obchodn\u00edho z\u00e1kon\u00edku je podnik\u00e1n\u00ed nebo majetek p\u016fvodn\u00ed spole\u010dnosti p\u0159eveden najednou jednou smlouvou. Toto se naz\u00fdv\u00e1 komplexn\u00ed p\u0159evzet\u00ed.<\/p>\n\n\n\n<p>Naopak, v p\u0159\u00edpad\u011b, \u017ee se nejedn\u00e1 o reorganizaci, jako je p\u0159evod podnik\u00e1n\u00ed, je nutn\u00e9 p\u0159ev\u00e9st jednotliv\u00e9 podniky atd. jednotliv\u00fdmi smlouvami.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Potreba_ochrany_veritelu\"><\/span>Pot\u0159eba ochrany v\u011b\u0159itel\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o reorganizaci podle obchodn\u00edho z\u00e1kon\u00edku, jako je rozd\u011blen\u00ed spole\u010dnosti, majetek atd. je p\u0159eveden komplexn\u011b bez souhlasu jednotliv\u00fdch v\u011b\u0159itel\u016f. Proto je stanoveno, \u017ee je nutn\u00e9 p\u0159edem ozn\u00e1mit v\u011b\u0159itel\u016fm z\u00e1m\u011br prov\u00e9st reorganizaci a p\u0159ijmout n\u00e1mitky od v\u011b\u0159itel\u016f.<\/p>\n\n\n\n<p>Na druhou stranu, v p\u0159\u00edpad\u011b p\u0159evodu podnik\u00e1n\u00ed nen\u00ed nutn\u00e9 prov\u00e9st postup pro n\u00e1mitky od v\u011b\u0159itel\u016f, ale je nutn\u00e9 z\u00edskat individu\u00e1ln\u00ed souhlas od v\u011b\u0159itel\u016f p\u0159i ka\u017ed\u00e9 p\u0159evodov\u00e9 smlouv\u011b.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prevzeti_pracovnich_vztahu\"><\/span>P\u0159evzet\u00ed pracovn\u00edch vztah\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V p\u0159\u00edpad\u011b p\u0159evodu podnik\u00e1n\u00ed je nutn\u00e1 individu\u00e1ln\u00ed p\u0159evodov\u00e1 smlouva, co\u017e nen\u00ed v\u00fdjimkou ani v pracovn\u00edch smlouv\u00e1ch. Pokud chcete p\u0159ev\u00e9st pracovn\u00ed smlouvu na kupuj\u00edc\u00edho, mus\u00ed kupuj\u00edc\u00ed uzav\u0159\u00edt individu\u00e1ln\u00ed pracovn\u00ed smlouvu s pracovn\u00edkem.<\/p>\n\n\n\n<p>Naopak, v p\u0159\u00edpad\u011b rozd\u011blen\u00ed spole\u010dnosti je vzhledem k povaze komplexn\u00edho p\u0159evzet\u00ed majetku atd. ze strany prod\u00e1vaj\u00edc\u00ed spole\u010dnosti pracovn\u00ed smlouva p\u0159evedena na kupuj\u00edc\u00edho bez nutnosti nov\u00e9ho uzav\u0159en\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vyhody_a_nevyhody_prevodu_podnikani_a_rozdeleni_spolecnosti\"><\/span>V\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed a rozd\u011blen\u00ed spole\u010dnosti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Jak jsme ji\u017e vid\u011bli, p\u0159evod podnik\u00e1n\u00ed a rozd\u011blen\u00ed spole\u010dnosti maj\u00ed procedur\u00e1ln\u00ed rozd\u00edly. P\u0159i skute\u010dn\u00e9m zva\u017eov\u00e1n\u00ed M&amp;A je t\u0159eba pochopit v\u00fdhody a nev\u00fdhody obou mo\u017enost\u00ed, abychom mohli rozhodnout, kterou z nich bychom m\u011bli up\u0159ednostnit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vyhody_a_nevyhody_prevodu_podnikani\"><\/span>V\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nejprve vysv\u011btl\u00edme v\u00fdhody a nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vyhody_prevodu_podnikani\"><\/span>V\u00fdhody p\u0159evodu podnik\u00e1n\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2020\/11\/business-transfer-company-split2-1.jpg\" alt=\"\" class=\"wp-image-25933\" \/><\/figure>\n\n\n\n<p>V\u00fdhodou p\u0159evodu podnik\u00e1n\u00ed je mo\u017enost vybrat si podnik\u00e1n\u00ed, kter\u00e9 m\u00e1 b\u00fdt p\u0159evedeno. To umo\u017e\u0148uje mal\u00fdm a st\u0159edn\u00edm podnik\u016fm s nedostatkem n\u00e1stupc\u016f postupn\u011b zmen\u0161ovat velikost spole\u010dnosti t\u00edm, \u017ee p\u0159evedou \u010d\u00e1st sv\u00e9ho podnik\u00e1n\u00ed na jin\u00e9 spole\u010dnosti.<\/p>\n\n\n\n<p>V tomto p\u0159\u00edpad\u011b je jednou z v\u00fdhod p\u0159evodu podnik\u00e1n\u00ed mo\u017enost jemn\u00e9ho nastaven\u00ed, jako je ponech\u00e1n\u00ed pouze t\u011bch podnikatelsk\u00fdch aktivit, kter\u00e9 pro spole\u010dnost p\u0159edstavuj\u00ed men\u0161\u00ed provozn\u00ed z\u00e1t\u011b\u017e.<\/p>\n\n\n\n<p>Krom\u011b situac\u00ed p\u0159evodu podnik\u00e1n\u00ed v mal\u00fdch a st\u0159edn\u00edch podnic\u00edch je tak\u00e9 mo\u017en\u00e9 p\u0159ev\u00e9st podnik\u00e1n\u00ed, kter\u00e9 m\u00e1 potenci\u00e1l pro budoucnost, ale nem\u016f\u017ee b\u00fdt pln\u011b vyu\u017eito vlastn\u00ed spole\u010dnost\u00ed, na spole\u010dnosti s finan\u010dn\u00edmi prost\u0159edky a o\u010dek\u00e1van\u00fdmi synergiemi, nap\u0159\u00edklad kv\u016fli pot\u0159eb\u011b financ\u00ed.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nevyhody_prevodu_podnikani\"><\/span>Nev\u00fdhody p\u0159evodu podnik\u00e1n\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>P\u0159i vyu\u017eit\u00ed p\u0159evodu podnik\u00e1n\u00ed je t\u0159eba v\u011bnovat zvl\u00e1\u0161tn\u00ed pozornost zdan\u011bn\u00ed a zpracov\u00e1n\u00ed dluh\u016f. To je zp\u016fsobeno t\u00edm, \u017ee p\u0159evod podnik\u00e1n\u00ed zahrnuje individu\u00e1ln\u00ed p\u0159evod aktiv, dluh\u016f a smluvn\u00edch postaven\u00ed, co\u017e m\u016f\u017ee zkomplikovat zdan\u011bn\u00ed a dluhy.<\/p>\n\n\n\n<p>Co se t\u00fd\u010de zdan\u011bn\u00ed, pokud je \u010d\u00e1stka z\u00edskan\u00e1 ode\u010dten\u00edm dluh\u016f od aktiv, kter\u00e9 jsou p\u0159edm\u011btem p\u0159evodu, kladn\u00e1, m\u016f\u017ee se st\u00e1t p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f pro prod\u00e1vaj\u00edc\u00edho. Krom\u011b toho je stejn\u011b jako u b\u011b\u017en\u00fdch kupn\u00edch smluv zdan\u011bna spot\u0159ebn\u00ed da\u0148.<\/p>\n\n\n\n<p>P\u0159i p\u0159evodu podnik\u00e1n\u00ed je tak\u00e9 mo\u017en\u00e9 p\u0159ev\u00e9st pouze aktiva souvisej\u00edc\u00ed s podnik\u00e1n\u00edm a ponechat dluhy v prod\u00e1vaj\u00edc\u00ed spole\u010dnosti. Nicm\u00e9n\u011b, z\u00e1sadn\u011b je t\u0159eba z\u00edskat individu\u00e1ln\u00ed souhlas od v\u011b\u0159itel\u016f. Zejm\u00e9na pokud je dluh p\u016fj\u010dkou od finan\u010dn\u00ed instituce, je z\u00e1sadou, \u017ee bez souhlasu finan\u010dn\u00ed instituce nelze dluh p\u0159ev\u00e9st.<\/p>\n\n\n\n<p>Takto, p\u0159esto\u017ee p\u0159evod podnik\u00e1n\u00ed m\u00e1 v\u00fdhodu flexibiln\u00edho v\u00fdb\u011bru aktiv a dluh\u016f k p\u0159evodu, m\u00e1 tak\u00e9 nev\u00fdhodu, \u017ee procesy pot\u0159ebn\u00e9 k p\u0159evodu se mohou st\u00e1t slo\u017eit\u00fdmi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vyhody_a_nevyhody_rozdeleni_spolecnosti\"><\/span>V\u00fdhody a nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u00e1sledn\u011b vysv\u011btl\u00edme v\u00fdhody a nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vyhody_rozdeleni_spolecnosti\"><\/span>V\u00fdhody rozd\u011blen\u00ed spole\u010dnosti<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>P\u0159i rozd\u011blen\u00ed spole\u010dnosti jsou v\u0161echna pr\u00e1va a povinnosti, kter\u00e1 prod\u00e1vaj\u00edc\u00ed spole\u010dnost m\u011bla, p\u0159evedena na n\u00e1stupnickou spole\u010dnost. To eliminuje pot\u0159ebu slo\u017eit\u00fdch postup\u016f, jako je z\u00edsk\u00e1n\u00ed souhlasu od jednotliv\u00fdch v\u011b\u0159itel\u016f pro ka\u017edou smlouvu. Pr\u00e1va a povinnosti, kter\u00e9 jsou p\u0159evedeny, zahrnuj\u00ed tak\u00e9 pracovn\u00ed smlouvy se zam\u011bstnanci, tak\u017ee nen\u00ed t\u0159eba uzav\u00edrat nov\u00e9 pracovn\u00ed smlouvy s jednotliv\u00fdmi zam\u011bstnanci.<\/p>\n\n\n\n<p>Krom\u011b toho, v p\u0159\u00edpad\u011b rozd\u011blen\u00ed spole\u010dnosti m\u016f\u017ee b\u00fdt cena p\u0159evodu stanovena jako akcie kupuj\u00edc\u00ed spole\u010dnosti. To umo\u017e\u0148uje kupuj\u00edc\u00edmu p\u0159evz\u00edt podnik\u00e1n\u00ed bez nutnosti p\u0159ipravit hotovost.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nevyhody_rozdeleni_spolecnosti\"><\/span>Nev\u00fdhody rozd\u011blen\u00ed spole\u010dnosti<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Pokud z\u00edsk\u00e1te zisk z p\u0159evodu prost\u0159ednictv\u00edm rozd\u011blen\u00ed spole\u010dnosti, tento zisk bude zdan\u011bn dan\u00ed z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Nicm\u00e9n\u011b, existuj\u00ed tak\u00e9 v\u00fdjimky, jako je nezdan\u011bn\u00ed zisku z p\u0159evodu, pokud jsou spln\u011bny ur\u010dit\u00e9 podm\u00ednky (kvalifika\u010dn\u00ed po\u017eadavky).<\/p>\n\n\n\n<p>Proto, kdy\u017e prov\u00e1d\u00edte rozd\u011blen\u00ed spole\u010dnosti, se sna\u017e\u00edte splnit kvalifika\u010dn\u00ed po\u017eadavky co nejv\u00edce, ale proces ov\u011b\u0159ov\u00e1n\u00ed a potvrzov\u00e1n\u00ed t\u011bchto po\u017eadavk\u016f m\u016f\u017ee b\u00fdt pracn\u00fd, co\u017e je nev\u00fdhodou rozd\u011blen\u00ed spole\u010dnosti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Shrnuti\"><\/span>Shrnut\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mana\u017ee\u0159i spole\u010dnost\u00ed, kte\u0159\u00ed zva\u017euj\u00ed p\u0159evzet\u00ed podnik\u00e1n\u00ed prost\u0159ednictv\u00edm M&amp;A a osoby zodpov\u011bdn\u00e9 za M&amp;A, mus\u00ed rozum\u011bt z\u00e1kladn\u00edm obsah\u016fm a rozd\u00edl\u016fm jednotliv\u00fdch struktur.<\/p>\n\n\n\n<p>Av\u0161ak, skute\u010dn\u00e9 postupy, kter\u00e9 jsou pot\u0159ebn\u00e9, jsou velmi slo\u017eit\u00e9. Nav\u00edc, p\u0159i velk\u00fdch p\u0159evodech podnik\u00e1n\u00ed nebo rozd\u011blen\u00ed spole\u010dnost\u00ed je nezbytn\u00e1 pr\u00e1vn\u00ed a \u00fa\u010detn\u00ed \/ da\u0148ov\u00e1 due diligence pro minimalizaci rizik.<\/p>\n\n\n\n<p>Z tohoto d\u016fvodu doporu\u010dujeme konzultovat s pr\u00e1vn\u00edkem v ran\u00e9 f\u00e1zi, pokud se chyst\u00e1te p\u0159ev\u00e9st podnik\u00e1n\u00ed nebo rozd\u011blit spole\u010dnost. Obvykle je tak\u00e9 po\u017eadov\u00e1na \u00fa\u010dast certifikovan\u00fdch \u00fa\u010detn\u00edch nebo da\u0148ov\u00fdch poradc\u016f v ot\u00e1zk\u00e1ch t\u00fdkaj\u00edc\u00edch se dan\u00ed a \u00fa\u010detnictv\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i M&amp;A mezi firmami nebo p\u0159i p\u0159evzet\u00ed podnik\u00e1n\u00ed je t\u0159eba zv\u00e1\u017eit strukturu, jak\u00fdm zp\u016fsobem bude podnik\u00e1n\u00ed p\u0159evzato. Existuje n\u011bkolik pr\u00e1vn\u00edch struktur, ale p\u0159i p\u0159evzet\u00ed podnik\u00e1n\u00ed se \u010dasto vol\u00ed &#038;#8 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":63750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,27],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/61079"}],"collection":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/comments?post=61079"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/61079\/revisions"}],"predecessor-version":[{"id":63751,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/61079\/revisions\/63751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media\/63750"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media?parent=61079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/categories?post=61079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/tags?post=61079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}