{"id":1458,"date":"2025-07-16T15:31:56","date_gmt":"2025-07-16T13:31:56","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1458"},"modified":"2025-10-07T09:40:33","modified_gmt":"2025-10-07T07:40:33","slug":"zivnost-alebo-s-r-o-v-roku-2025","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zivnost-alebo-s-r-o-v-roku-2025\/","title":{"rendered":"Trade or LLC in 2025?"},"content":{"rendered":"<style>.elementor-1458 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-1458 .elementor-element.elementor-element-234718d8:not(.elementor-motion-effects-element-type-background), .elementor-1458 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);text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-75cf3c1 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-75cf3c1 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-75cf3c1 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-75cf3c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-75cf3c1 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-75cf3c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-be3b4ba .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-be3b4ba .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-be3b4ba .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-be3b4ba .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-be3b4ba .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-be3b4ba > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-5c3b142 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-5c3b142 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-5c3b142 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-5c3b142 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-5c3b142 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-5c3b142 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-8626d1f .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-8626d1f .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-8626d1f .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-8626d1f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-8626d1f .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-8626d1f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-7bd1af6 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-7bd1af6 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-7bd1af6 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-7bd1af6 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-7bd1af6 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-7bd1af6 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-7742cdb .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-7742cdb .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-7742cdb .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-7742cdb .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-7742cdb .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-7742cdb > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1458 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1458 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1458 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-914cc69{--display:flex;}.elementor-1458 .elementor-element.elementor-element-abb9a85 .elementor-button{text-shadow:0px 0px 0px rgba(0,0,0,0.3);fill:#FFFFFF;color:#FFFFFF;background-color:#0A2239;padding:10px 10px 10px 10px;}.elementor-1458 .elementor-element.elementor-element-abb9a85 .elementor-button:hover, .elementor-1458 .elementor-element.elementor-element-abb9a85 .elementor-button:focus{color:var( --e-global-color-45a78a1 );background-color:var( --e-global-color-primary );}.elementor-1458 .elementor-element.elementor-element-abb9a85 .elementor-button:hover svg, .elementor-1458 .elementor-element.elementor-element-abb9a85 .elementor-button:focus svg{fill:var( --e-global-color-45a78a1 );}.elementor-1458 .elementor-element.elementor-element-abb9a85 > .elementor-widget-container{margin:-37px 0px 0px -9px;padding:0px 0px 0px 0px;}.elementor-1458 .elementor-element.elementor-element-abb9a85.elementor-element{--order:-99999 \/* order start hack *\/;}.elementor-1458 .elementor-element.elementor-element-3694a5b{--display:flex;}@media(max-width:1024px){.elementor-1458 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:120px;--padding-left:10px;--padding-right:10px;}.elementor-1458 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1458 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1458 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( 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.elementor-element.elementor-element-abb9a85 .elementor-button{border-radius:24px 24px 24px 24px;padding:10px 10px 10px 10px;}.elementor-1458 .elementor-element.elementor-element-abb9a85 > .elementor-widget-container{margin:-41px 0px 0px -8px;padding:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-1458 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-1458 .elementor-element.elementor-element-75c9b4c2{--content-width:1000px;}.elementor-1458 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1458 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-1458 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-1458 .elementor-element.elementor-element-6abf0aff{--width:100%;}.elementor-1458 .elementor-element.elementor-element-914cc69{--width:30%;}}@media(max-width:1024px) and (min-width:768px){.elementor-1458 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1458 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-1458 .elementor-element.elementor-element-5e94d66d{--width:24%;}}.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; }@media (max-width: 1024px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }@media (max-width: 767px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1458\" class=\"elementor elementor-1458\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___69f023f490150\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_69f023f491b62\" ><h1 class=\"post-title style-color \">\u017divnos\u0165 alebo s. r. o. v roku 2025?<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-con-full e-flex e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69f023f492324\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_69f023f492ed6\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_69f023f493982\" ><p class=\"post-date \">16. July 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_69f023f49520b\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69f023f496bdb\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pre\u010do je d\u00f4le\u017eit\u00e9 porovna\u0165 \u017eivnos\u0165 a s.r.o.<\/h2><\/div><div class=\"heading-section-description\"><p data-pm-slice=\"1 1 []\">Pri \u0161tarte podnikania na Slovensku (a \u010dasto aj nesk\u00f4r, ke\u010f sa podnikanie rozbieha) si mnoh\u00ed klad\u00fa z\u00e1kladn\u00fa ot\u00e1zku: zosta\u0165 pri \u017eivnosti ako fyzick\u00e1 osoba, alebo oddeli\u0165 podnikanie do s. r. o. a t\u00fdm aj osobn\u00fd a firemn\u00fd majetok? Rozdiely zasahuj\u00fa dane, odvody, administrat\u00edvu i mieru osobn\u00e9ho rizika, preto m\u00e1 zmysel porovna\u0165 k\u013e\u00fa\u010dov\u00e9 parametre spolo\u010dne.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69f023f497d49\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zalo\u017eenie: povinnosti pri s. r. o. a \u017eivnosti<\/h2><\/div><div class=\"heading-section-description\"><h4 data-pm-slice=\"1 3 []\">S. r. o. \u2013 z\u00e1kladn\u00e9 kroky<\/h4><ul data-spread=\"false\"><li><p>Obchodn\u00e9 meno, s\u00eddlo, predmety podnikania.<\/p><\/li><li><p>Ur\u010denie konate\u013ea\/konate\u013eov a pr\u00edprava zakladate\u013esk\u00fdch dokumentov s overen\u00fdmi podpismi.<\/p><\/li><li><p>Zlo\u017eenie z\u00e1kladn\u00e9ho imania minim\u00e1lne 5\u00a0000\u00a0\u20ac.<\/p><\/li><li><p>S\u00fahlas so zriaden\u00edm s\u00eddla a z\u00edskanie \u017eivnostensk\u00fdch opr\u00e1vnen\u00ed pre spolo\u010dnos\u0165.<\/p><\/li><li><p>Ak zakladate\u013e figuruje v zozname da\u0148ov\u00fdch dl\u017en\u00edkov alebo m\u00e1 da\u0148ov\u00e9 nedoplatky, potrebuje s\u00fahlas spr\u00e1vcu dane (pri nedoplatkoch na soci\u00e1lnom poistnom je nutn\u00e1 ich \u00fahrada pred zalo\u017een\u00edm; s\u00fahlas sa nevz\u0165ahuje na soci\u00e1lne nedoplatky). Ak nedoplatky nie s\u00fa, s\u00fahlas netreba.<\/p><\/li><li><p>Uhradi\u0165 s\u00fadny poplatok za z\u00e1pis do Obchodn\u00e9ho registra (elektronick\u00e9 podanie je lacnej\u0161ie).<\/p><\/li><li><p>Povinn\u00e1 aktivovan\u00e1 elektronick\u00e1 schr\u00e1nka; konate\u013e by mal ma\u0165 pr\u00edstup cez eID.<\/p><\/li><li><p>Po z\u00e1pise prebehne automatick\u00e1 registr\u00e1cia na da\u0148ovom \u00farade (v\u0161etky dane okrem DPH); do e-schr\u00e1nky pr\u00edde DI\u010c aj inform\u00e1cia o osobnom \u00fa\u010dte da\u0148ovn\u00edka (O\u00daD). Pr\u00edstup na elektronick\u00fa komunik\u00e1ciu s Finan\u010dnou spr\u00e1vou je nutn\u00e9 nastavi\u0165.<\/p><\/li><\/ul><h4 data-pm-slice=\"1 3 []\">\u017divnos\u0165 \u2013 r\u00fdchlej\u0161\u00ed \u0161tart<\/h4><ul data-spread=\"false\"><li><p>Jednoduch\u0161ia, flexibilnej\u0161ia forma pre fyzick\u00e9 osoby; podnikate\u013e vystupuje pod vlastn\u00fdm menom a ru\u010d\u00ed cel\u00fdm majetkom.<\/p><\/li><li><p>Zalo\u017eenie elektronicky cez slovensko.sk alebo osobne na jednotnom kontaktnom mieste (\u017eivnostensk\u00fd \u00farad).<\/p><\/li><li><p>Potrebn\u00fd ob\u010diansky preukaz, v\u00fdber predmetu podnikania a \u00fahrada spr\u00e1vneho poplatku (pri online ohl\u00e1sen\u00ed vo\u013enej \u017eivnosti je bezplatn\u00e9).<\/p><\/li><li><p>Da\u0148ov\u00fd \u00farad a zdravotn\u00e1 pois\u0165ov\u0148a s\u00fa ohl\u00e1sen\u00edm informovan\u00e9 automaticky; \u017eivnostn\u00edk dostane DI\u010c a \u00fadaje k osobn\u00e9mu \u00fa\u010dtu da\u0148ovn\u00edka bez \u010fal\u0161ej ch\u00f4dze po \u00faradoch.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f84d0d7 elementor-widget elementor-widget-jkit_heading\" data-id=\"f84d0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69f023f4993a4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zdravotn\u00e9 odvody: \u017eivnostn\u00edk vs. s. r. o.<\/h2><\/div><div class=\"heading-section-description\"><h4 data-pm-slice=\"1 3 []\">\u017divnostn\u00edk:<\/h4><ul data-spread=\"false\"><li><p>Ak popri podnikan\u00ed m\u00e1te zamestnanie alebo ste poistencami \u0161t\u00e1tu (napr. \u0161tudent), na za\u010diatku nemus\u00edte plati\u0165 mesa\u010dn\u00e9 preddavky; ro\u010dn\u00e9 z\u00fa\u010dtovanie zdravotnej pois\u0165ovne rozdiel dorovn\u00e1 pod\u013ea celkov\u00fdch pr\u00edjmov.<\/p><\/li><li><p>Ak podnik\u00e1te \u201ena hlavn\u00fd pomer\u201c bez in\u00e9ho platite\u013ea poistn\u00e9ho, plat\u00edte u\u017e od za\u010diatku minim\u00e1lne mesa\u010dn\u00e9 preddavky.<\/p><\/li><li><p>Minim\u00e1lne preddavky na rok 2025: 107,25\u00a0\u20ac mesa\u010dne; pre osoby so zdravotn\u00fdm postihnut\u00edm (Z\u0164P) 53,62\u00a0\u20ac mesa\u010dne.<\/p><\/li><li><p>V\u00fd\u0161ka preddavkov v \u010fal\u0161\u00edch rokoch sa odvodzuje z pr\u00edjmov (vymeriavac\u00ed z\u00e1klad spravidla spred dvoch rokov; napr. z \u00fadajov za rok 2025 rozhoduje o platb\u00e1ch od 1.1.2027 po ro\u010dnom z\u00fa\u010dtovan\u00ed v 2026).<\/p><\/li><\/ul><h4 data-pm-slice=\"1 3 []\">S. r. o.:<\/h4><ul data-spread=\"false\"><li><p>Spolo\u010dnos\u0165 ako pr\u00e1vnick\u00e1 osoba zdravotn\u00e9 odvody sama neplat\u00ed.<\/p><\/li><li><p>Spolo\u010dn\u00edk\/konate\u013e bez pracovn\u00e9ho pomeru si mus\u00ed zdravotn\u00e9 poistenie zabezpe\u010di\u0165 ako samoplatite\u013e (rovnak\u00e9 minim\u00e1: 107,25\u00a0\u20ac \/ 53,62\u00a0\u20ac Z\u0164P), \u010do v\u0161ak neza\u0165a\u017euje n\u00e1kladmi samotn\u00fa firmu.<\/p><\/li><li><p>Ak je spolo\u010dn\u00edk\/konate\u013e vo vz\u0165ahu k spolo\u010dnosti odme\u0148ovan\u00fd (pracovn\u00e1 zmluva, zmluva o v\u00fdkone funkcie s pravidelnou \u010di nepravidelnou odmenou), zdravotn\u00e9 odvody z jeho pr\u00edjmu odv\u00e1dza firma ako zamestn\u00e1vate\u013e.<\/p><\/li><li><p>Pri v\u00fdplate dividend zo zisku rokov 2011\u20132016 vznik\u00e1 povinnos\u0165 zaplati\u0165 zdravotn\u00e9 odvody; pri ziskoch od roku 2017 sa zdravotn\u00e9 odvody z dividend u\u017e neplatia (nahr\u00e1dza ich zr\u00e1\u017ekov\u00e1 da\u0148 \u2013 pozri sekciu Dividendy). Pri v\u00fdplate dividend z rokov 2013\u20132016 v roku 2025 by zdravotn\u00fd odvod predstavoval 14\u00a0% (limitovan\u00fd 60\u2011n\u00e1sobkom priemernej mzdy).<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_69f023f49a7ef\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Soci\u00e1lne odvody: \u017eivnostn\u00edk vs. s. r. o.<\/h2><\/div><div class=\"heading-section-description\"><h4 data-pm-slice=\"1 3 []\">\u017divnostn\u00edk:<\/h4><ul data-spread=\"false\"><li><p>V prvom roku podnikania soci\u00e1lne odvody neplat\u00edte automaticky.<\/p><\/li><li><p>Povinnos\u0165 vznik\u00e1 a\u017e po podan\u00ed da\u0148ov\u00e9ho priznania za predch\u00e1dzaj\u00faci rok a len vtedy, ak zdanite\u013en\u00e9 pr\u00edjmy (nie zisk) presiahnu z\u00e1konn\u00fd limit.<\/p><\/li><li><p>Limit pre posudzovanie vzniku povinn\u00e9ho soci\u00e1lneho poistenia pre rok 2025: 9\u00a0144\u00a0\u20ac (pre porovnanie: pre rok 2024 to bolo 8\u00a0580\u00a0\u20ac).<\/p><\/li><li><p>Ak limit presiahnete, povinn\u00e9 soci\u00e1lne poistenie za\u010dnete plati\u0165 od 1. j\u00fala alebo 1. okt\u00f3bra nasleduj\u00faceho roka (pod\u013ea lehoty podania priznania); minim\u00e1lne soci\u00e1lne odvody na rok 2025: 237,02\u00a0\u20ac mesa\u010dne. V\u00fd\u0161ka sa ka\u017ed\u00fd rok prehodnocuje pod\u013ea \u010fal\u0161ieho da\u0148ov\u00e9ho priznania.<\/p><\/li><\/ul><h4 data-pm-slice=\"1 3 []\">S. r. o.:<\/h4><ul data-spread=\"false\"><li><p>Firma ako tak\u00e1 soci\u00e1lne odvody neplat\u00ed, pokia\u013e nezamestn\u00e1va \u013eud\u00ed a konatelia nedost\u00e1vaj\u00fa odmenu.<\/p><\/li><li><p>Povinnosti vo\u010di Soci\u00e1lnej pois\u0165ovni vznikaj\u00fa:<\/p><ul data-spread=\"false\"><li><p>ak m\u00e1 spolo\u010dnos\u0165 zamestnancov (pracovn\u00e9 zmluvy, dohody),<\/p><\/li><li><p>ak konate\u013eom vypl\u00e1ca odmenu za v\u00fdkon funkcie.<\/p><\/li><\/ul><\/li><li><p>Orienta\u010dn\u00e9 sadzby, ktor\u00e9 spolo\u010dnos\u0165 odv\u00e1dza z pr\u00edjmov t\u00fdchto os\u00f4b:<\/p><ul data-spread=\"false\"><li><p>pravidelne vypl\u00e1can\u00e1 odmena konate\u013ea: soci\u00e1lne poistenie 24,15\u00a0%,<\/p><\/li><li><p>nepravidelne vypl\u00e1can\u00e1 odmena konate\u013ea: 21,75\u00a0%,<\/p><\/li><li><p>mzda zamestnanca: pribli\u017ene 25,2\u00a0% (zamestn\u00e1vate\u013esk\u00e1 \u010das\u0165).<\/p><\/li><\/ul><\/li><li><p>Ak konate\u013e odmenu nepober\u00e1 a firma nem\u00e1 \u017eiadnych zamestnancov \u010di dohod\u00e1rov, s. r. o. nem\u00e1 soci\u00e1lne odvodov\u00e9 povinnosti.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b87507 elementor-widget elementor-widget-jkit_heading\" data-id=\"9b87507\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_69f023f49bdfd\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148 z pr\u00edjmov: \u017eivnostn\u00edk<\/h2><\/div><div class=\"heading-section-description\"><p data-pm-slice=\"1 3 []\">Pre \u017eivnostn\u00edkov platia v roku 2025 tieto sadzby dane z pr\u00edjmov fyzick\u00fdch os\u00f4b:<\/p><ul data-spread=\"false\"><li><p><strong>15\u00a0%<\/strong> na zdanite\u013en\u00e9 pr\u00edjmy do 100\u00a0000\u00a0\u20ac ro\u010dne.<\/p><\/li><li><p>Ak pr\u00edjmy prekro\u010dia 100\u00a0000\u00a0\u20ac, uplatn\u00ed sa \u0161tandardn\u00e9 progres\u00edvne zda\u0148ovanie zo z\u00e1kladu dane:<\/p><ul data-spread=\"false\"><li><p><strong>19\u00a0%<\/strong> z tej \u010dasti z\u00e1kladu dane do 48\u00a0441,43\u00a0\u20ac vr\u00e1tane.<\/p><\/li><li><p><strong>25\u00a0%<\/strong> z \u010dasti z\u00e1kladu dane nad 48\u00a0441,43\u00a0\u20ac.<\/p><\/li><\/ul><\/li><li><p>Do z\u00e1kladu dane vstupuj\u00fa pr\u00edjmy z podnikania po odpo\u010d\u00edtan\u00ed v\u00fddavkov: skuto\u010dn\u00fdch (\u00fa\u010dtovan\u00fdch) alebo pau\u0161\u00e1lnych.<\/p><\/li><li><p><strong>Pau\u0161\u00e1lne v\u00fddavky:<\/strong> 60\u00a0% z pr\u00edjmov (po splnen\u00ed z\u00e1konn\u00fdch podmienok), najviac 20\u00a0000\u00a0\u20ac ro\u010dne; pri ich vyu\u017eit\u00ed si neuplat\u0148ujete re\u00e1lne n\u00e1klady.<\/p><\/li><li><p>Z\u00e1klad dane je mo\u017en\u00e9 \u010falej zn\u00ed\u017ei\u0165 o <strong>nezdanite\u013en\u00fa \u010das\u0165 na da\u0148ovn\u00edka<\/strong> (5 753,79 \u20ac v roku 2025) a pr\u00edpadn\u00e9 \u010fal\u0161ie zv\u00fdhodnenia, napr. da\u0148ov\u00fd bonus na die\u0165a.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75cf3c1 elementor-widget elementor-widget-jkit_heading\" data-id=\"75cf3c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_69f023f49d2d2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148 z pr\u00edjmov: s.r.o.<\/h2><\/div><div class=\"heading-section-description\"><p data-pm-slice=\"1 3 []\">Sadzby dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b s\u00fa v roku 2025 viazan\u00e9 na <strong>ro\u010dn\u00fd obrat<\/strong> (zvy\u010dajne \u00fa\u010dtovn\u00e9 v\u00fdnosy triedy 6):<\/p><ul data-spread=\"false\"><li><p><strong>10\u00a0%<\/strong> pri obrate do 100\u00a0000\u00a0\u20ac.<\/p><\/li><li><p><strong>21\u00a0%<\/strong> pri obrate od 100\u00a0000\u00a0\u20ac do 5\u00a0000\u00a0000\u00a0\u20ac.<\/p><\/li><li><p><strong>24\u00a0%<\/strong> pri obrate nad 5\u00a0000\u00a0000\u00a0\u20ac.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be3b4ba elementor-widget elementor-widget-jkit_heading\" data-id=\"be3b4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_69f023f49e4c1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zdanenie dividend (s. r. o.)<\/h2><\/div><div class=\"heading-section-description\"><p data-pm-slice=\"1 3 []\">Pri rozde\u013eovan\u00ed zisku spolo\u010dn\u00edkom sa uplat\u0148uje zr\u00e1\u017ekov\u00e1 da\u0148 z dividend; jej sadzba z\u00e1vis\u00ed od obdobia, z ktor\u00e9ho poch\u00e1dza zisk:<\/p><ul data-spread=\"false\"><li><p>Zisky za roky <strong>2017 \u2013 2023:<\/strong> 7\u00a0%.<\/p><\/li><li><p>Zisk za rok <strong>2024:<\/strong> prechodne zv\u00fd\u0161en\u00e9 na 10\u00a0%.<\/p><\/li><li><p>Zisky od <strong>1. janu\u00e1ra 2025:<\/strong> sadzba sa vracia na 7\u00a0%. Zr\u00e1\u017ekov\u00e1 da\u0148 sa strh\u00e1va pri v\u00fdplate. Navy\u0161e pripome\u0148me zdravotn\u00e9 odvody z dividend pri star\u0161\u00edch ziskoch 2011\u20132016<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c3b142 elementor-widget elementor-widget-jkit_heading\" data-id=\"5c3b142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_69f023f49f682\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Administrat\u00edva, \u00fa\u010dtovn\u00edctvo a pr\u00edstup k peniazom<\/h2><\/div><div class=\"heading-section-description\"><ul data-spread=\"false\" data-pm-slice=\"3 3 []\"><li><p><strong>\u017divnos\u0165:<\/strong> administrat\u00edvne jednoduch\u0161ia; z \u00fa\u010dtovn\u00fdch re\u017eimov je mo\u017en\u00e9 vies\u0165 da\u0148ov\u00fa evidenciu, jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo alebo (ak sa \u017eivnostn\u00edk rozhodne) podvojn\u00e9 \u00fa\u010dtovn\u00edctvo. Peniaze z podnikania s\u00fa pre podnikate\u013ea dostupn\u00e9 priebe\u017ene po\u010das roka bez form\u00e1lnych obmedzen\u00ed.<\/p><\/li><li><p><strong>S. r. o.:<\/strong> form\u00e1lnej\u0161ie prostredie; povinne podvojn\u00e9 \u00fa\u010dtovn\u00edctvo; k zisku sa spolo\u010dn\u00edk spravidla dostane a\u017e po uzavret\u00ed \u00fa\u010dtovn\u00e9ho obdobia, zostaven\u00ed a schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky, podan\u00ed da\u0148ov\u00e9ho priznania a rozhodnut\u00ed o v\u00fdplate dividend.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8626d1f elementor-widget elementor-widget-jkit_heading\" data-id=\"8626d1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile-left jeg_module__14_69f023f4a07f2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">R\u00fdchly porovn\u00e1vac\u00ed preh\u013ead (vybran\u00e9 polo\u017eky)<\/h2><\/div><div class=\"heading-section-description\"><p>\u00a0<\/p><table data-pm-slice=\"3 3 []\"><tbody><tr><th>Oblas\u0165<\/th><th>\u017divnos\u0165 (SZ\u010cO)<\/th><th>s. r. o.<\/th><\/tr><tr><td>Zalo\u017eenie<\/td><td>od ~5\u00a0\u20ac (online\/papierovo; vo\u013en\u00e1 \u017eivnos\u0165 online bez poplatku)<\/td><td>cca od ~300\u00a0\u20ac (not\u00e1r, s\u00fad, slu\u017eby; form\u00e1lnej\u0161\u00ed proces)<\/td><\/tr><tr><td>Zodpovednos\u0165<\/td><td>Neobmedzen\u00e1 \u2013 ru\u010d\u00ed cel\u00fdm majetkom<\/td><td>Obmedzen\u00e1 \u2013 do v\u00fd\u0161ky nesplaten\u00e9ho vkladu<\/td><\/tr><tr><td>Zdravotn\u00e9 odvody<\/td><td>Min. 107,25\u00a0\u20ac\/mes.; Z\u0164P 53,62\u00a0\u20ac\/mes.<\/td><td>Spravidla 0\u00a0\u20ac, ak firma nem\u00e1 zamestnancov a nevypl\u00e1ca dividendy zo ziskov 2011\u20132016; inak pod\u013ea pr\u00edjmov zamestnanca\/konate\u013ea<\/td><\/tr><tr><td>Soci\u00e1lne odvody<\/td><td>Nepovinn\u00e9 na za\u010diatku; povinn\u00e9 po prekro\u010den\u00ed limitu (9\u00a0144\u00a0\u20ac pre rok 2025; 8\u00a0580\u00a0\u20ac pre 2024); min. 237,02\u00a0\u20ac\/mes. ke\u010f vznikn\u00fa<\/td><td>Len ak zamestn\u00e1va alebo plat\u00ed odmenu konate\u013eovi (24,15\u00a0% pravideln\u00e1; 21,75\u00a0% nepravideln\u00e1; zamestnanci ~25,2\u00a0%)<\/td><\/tr><tr><td>Da\u0148 z pr\u00edjmov<\/td><td>15\u00a0% do 100\u00a0000\u00a0\u20ac pr\u00edjmov; potom 19\u00a0%\/25\u00a0% pod\u013ea z\u00e1kladu<\/td><td>10\u00a0% do 100\u00a0000\u00a0\u20ac obratu; 21\u00a0% do 5\u00a0mil.\u00a0\u20ac; 24\u00a0% nad 5\u00a0mil.\u00a0\u20ac<\/td><\/tr><tr><td>Nezdanite\u013en\u00e9 \u010dasti \/ bonusy<\/td><td>\u00c1no (napr. N\u010cZD 5\u00a0753,79\u00a0\u20ac; bonus na die\u0165a)<\/td><td>Nie<\/td><\/tr><tr><td>Pau\u0161\u00e1lne v\u00fddavky<\/td><td>\u00c1no \u2013 60\u00a0% pr\u00edjmov, max. 20\u00a0000\u00a0\u20ac<\/td><td>Nie<\/td><\/tr><tr><td>Da\u0148 z dividend<\/td><td>Nevz\u0165ahuje sa<\/td><td>7\u00a0% (2017\u20132023 a od 2025), 10\u00a0% za rok 2024; + zdravotn\u00e9 odvody pri ziskoch 2011\u20132016<\/td><\/tr><tr><td>Administrat\u00edva<\/td><td>Jednoduch\u0161ia<\/td><td>N\u00e1ro\u010dnej\u0161ia<\/td><\/tr><tr><td>\u00da\u010dtovn\u00edctvo<\/td><td>V\u00fdber: evidencia \/ J\u00da \/ P\u00da<\/td><td>Povinne podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd1af6 elementor-widget elementor-widget-jkit_heading\" data-id=\"7bd1af6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__15_69f023f4a2082\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zhrnutie a v\u0161eobecn\u00e9 odpor\u00fa\u010danie<\/h2><\/div><div class=\"heading-section-description\"><ul data-spread=\"false\" data-pm-slice=\"3 3 []\"><li><p>Kr\u00e1tkodob\u00e9 \/ men\u0161\u00ed rozsah, n\u00edzke n\u00e1klady, potreba r\u00fdchlo disponova\u0165 peniazmi - \u017eivnos\u0165 b\u00fdva lacnej\u0161ia na \u0161tart a administrat\u00edvne jednoduch\u0161ia; v prvom roku bez soci\u00e1lnych odvodov (ak neprekro\u010d\u00edte limit).<\/p><\/li><li><p>Vy\u0161\u0161ie obraty, potreba obmedzen\u00e9ho ru\u010denia, pl\u00e1novan\u00e9 zamestn\u00e1vanie alebo investor - s. r. o. prinesie oddelenie zodpovednosti a progres\u00edvne sadzby dane z pr\u00edjmov viazan\u00e9 na obrat (vr\u00e1tane 10 % pri mal\u00fdch spolo\u010dnostiach do 100 000 \u20ac). Nezabudnite na form\u00e1lnu administrat\u00edvu a dostupnos\u0165 zisku a\u017e cez dividendy.<\/p><\/li><li><p>V\u017edy zv\u00e1\u017ete aspo\u0148 dvojro\u010dn\u00fd \u010di viacro\u010dn\u00fd horizont, preto\u017ee povinn\u00e9 soci\u00e1lne odvody \u017eivnostn\u00edka sa sp\u00fa\u0161\u0165aj\u00fa s odstupom pod\u013ea pr\u00edjmov a m\u00f4\u017eu v\u00fdrazne zmeni\u0165 v\u00fdsledok oproti prv\u00e9mu roku.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7742cdb elementor-widget elementor-widget-jkit_heading\" data-id=\"7742cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__16_69f023f4a31a9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zhrnutie a v\u0161eobecn\u00e9 odpor\u00fa\u010danie<\/h2><\/div><div class=\"heading-section-description\"><ul data-spread=\"false\" data-pm-slice=\"3 3 []\"><li><p>Kr\u00e1tkodob\u00e9 \/ men\u0161\u00ed rozsah, n\u00edzke n\u00e1klady, potreba r\u00fdchlo disponova\u0165 peniazmi - \u017eivnos\u0165 b\u00fdva lacnej\u0161ia na \u0161tart a administrat\u00edvne jednoduch\u0161ia; v prvom roku bez soci\u00e1lnych odvodov (ak neprekro\u010d\u00edte limit).<\/p><\/li><li><p>Vy\u0161\u0161ie obraty, potreba obmedzen\u00e9ho ru\u010denia, pl\u00e1novan\u00e9 zamestn\u00e1vanie alebo investor - s. r. o. prinesie oddelenie zodpovednosti a progres\u00edvne sadzby dane z pr\u00edjmov viazan\u00e9 na obrat (vr\u00e1tane 10 % pri mal\u00fdch spolo\u010dnostiach do 100 000 \u20ac). Nezabudnite na form\u00e1lnu administrat\u00edvu a dostupnos\u0165 zisku a\u017e cez dividendy.<\/p><\/li><li><p>V\u017edy zv\u00e1\u017ete aspo\u0148 dvojro\u010dn\u00fd \u010di viacro\u010dn\u00fd horizont, preto\u017ee povinn\u00e9 soci\u00e1lne odvody \u017eivnostn\u00edka sa sp\u00fa\u0161\u0165aj\u00fa s odstupom pod\u013ea pr\u00edjmov a m\u00f4\u017eu v\u00fdrazne zmeni\u0165 v\u00fdsledok oproti prv\u00e9mu roku.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff849c1 elementor-widget elementor-widget-jkit_heading\" data-id=\"ff849c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__17_69f023f4a4295\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Potrebujete porovnanie \u0161it\u00e9 na mieru? Nev\u00e1hajte n\u00e1s kontaktova\u0165.<\/h2><\/div><div class=\"heading-section-description\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-914cc69 e-con-full e-flex e-con e-child\" data-id=\"914cc69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abb9a85 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"abb9a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.dobry-uctovnik.sk\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">M\u00e1m z\u00e1ujem o konzult\u00e1ciu<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane \u017divnos\u0165 alebo s. r. o. v roku 2025? Autor Dobryuctovnik Publikovan\u00e9 16. j\u00fala 2025 Zdie\u013eajte \u010dl\u00e1nok Pre\u010do je d\u00f4le\u017eit\u00e9 porovna\u0165 \u017eivnos\u0165 a s.r.o. Pri \u0161tarte podnikania na Slovensku (a \u010dasto aj nesk\u00f4r, ke\u010f sa podnikanie rozbieha) si mnoh\u00ed klad\u00fa z\u00e1kladn\u00fa ot\u00e1zku: zosta\u0165 pri \u017eivnosti ako fyzick\u00e1 osoba, alebo oddeli\u0165 podnikanie do s. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1383,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=1458"}],"version-history":[{"count":15,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1458\/revisions"}],"predecessor-version":[{"id":2150,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1458\/revisions\/2150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1383"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}