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custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-3f1094c *\/@media (max-width: 767px) { .elementor-2893 .elementor-element.elementor-element-3f1094c table thead tr:first-child > :is(th,td), .elementor-2893 .elementor-element.elementor-element-3f1094c table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-fca597a *\/@media (max-width: 767px) { .elementor-2893 .elementor-element.elementor-element-fca597a table thead tr:first-child > :is(th,td), .elementor-2893 .elementor-element.elementor-element-fca597a table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-505250f *\/@media (max-width: 767px) { .elementor-2893 .elementor-element.elementor-element-505250f table thead tr:first-child > :is(th,td), .elementor-2893 .elementor-element.elementor-element-505250f table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-e82351d *\/@media (max-width: 767px) { .elementor-2893 .elementor-element.elementor-element-e82351d table thead tr:first-child > :is(th,td), .elementor-2893 .elementor-element.elementor-element-e82351d table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-238f828 *\/@media (max-width: 767px) { .elementor-2893 .elementor-element.elementor-element-238f828 table thead tr:first-child > :is(th,td), .elementor-2893 .elementor-element.elementor-element-238f828 table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2893\" class=\"elementor elementor-2893\" 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___69efcd7cda55b\" ><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_69efcd7cdb394\" ><h1 class=\"post-title style-color \">Zalo\u017eenie s.r.o. v roku 2026<\/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-flex e-con-boxed 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\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\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_69efcd7cdbbc9\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-1024x684.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-2048x1367.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/03\/businessman-hand-holding-pen-paperwork-chart-report-document-financial-graph-investment-marketing-tax-insurance-desk-18x12.jpg 18w\" 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_69efcd7cdc5a6\" ><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_69efcd7cdce34\" ><p class=\"post-date \">24. March 2026<\/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_69efcd7cdde90\" ><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-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" 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_69efcd7cdf444\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Zalo\u017eenie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm (\u010falej len s.r.o.) je z\u00e1kladn\u00fdm predpokladom pre jej vznik. Z\u00e1kon \u010d. 513\/1991 Zb. Obchodn\u00fd z\u00e1konn\u00edk v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len Obchodn\u00fd z\u00e1konn\u00edk) umo\u017e\u0148uje <strong>v\u00fdber z<\/strong>\u00a0<strong>dvoch foriem zalo\u017eenia s.r.o., a\u00a0to zjednodu\u0161en\u00fdm sp\u00f4sobom alebo klasick\u00fdm sp\u00f4sobom<\/strong>. Podklady po\u017eadovan\u00e9 pre zalo\u017eenie s.r.o. s\u00fa v oboch pr\u00edpadoch rovnak\u00e9, rozdiel je v pr\u00edprave z\u00e1kladn\u00e9ho dokumentu spolo\u010denskej zmluvy.<\/p><p>Pre zalo\u017eenie s.r.o. bude bez oh\u013eadu na formu jej zalo\u017eenia potrebn\u00e9 disponova\u0165:<\/p><ul><li>zakladate\u013eskou listinou, resp. spolo\u010denskou zmluvou,<\/li><li>\u017eivnostensk\u00fdm opr\u00e1vnen\u00edm (resp. obdobn\u00fdm opr\u00e1vnen\u00edm),<\/li><li>n\u00e1vrhom na z\u00e1pis do obchodn\u00e9ho registra,<\/li><li>listinou preukazuj\u00facou vlastn\u00edcke alebo u\u017e\u00edvacie pr\u00e1vo k\u00a0nehnute\u013enosti, ktor\u00e1 alebo jej \u010das\u0165, sa maj\u00fa zap\u00edsa\u0165 ako s\u00eddlo alebo miesto podnikania s.r.o., pr\u00edp. s\u00fahlas vlastn\u00edka nehnute\u013enosti s\u00a0jej z\u00e1pisom ako s\u00eddlom alebo miestom podnikania s.r.o.,<\/li><li>uhraden\u00fdm s\u00fadnym poplatkom.<\/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-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" 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_69efcd7ce058a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Spolo\u010densk\u00e1 zmluva a zakladate\u013esk\u00e1 listina v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Rozdiel medzi spolo\u010denskou zmluvou a zakladate\u013eskou listinou spo\u010d\u00edva v po\u010dte subjektov, ktor\u00e9 spolo\u010dnos\u0165 zakladaj\u00fa. Obchodn\u00fd z\u00e1konn\u00edk umo\u017e\u0148uje zalo\u017ei\u0165 s.r.o. aj jedn\u00fdm zakladate\u013eom. V takom pr\u00edpade sa zakladaj\u00faci dokument ozna\u010duje ako <strong>zakladate\u013esk\u00e1 listina<\/strong>.<\/p><p>Obchodn\u00fd z\u00e1konn\u00edk s\u00a0cie\u013eom pred\u00eds\u0165 nekal\u00e9mu re\u0165azeniu spolo\u010dnost\u00ed s\u00a0jedn\u00fdm spolo\u010dn\u00edkom v \u00a7 105a\u00a0<strong>zakazuje<\/strong>, aby in\u00e1 spolo\u010dnos\u0165 s\u00a0jedn\u00fdm spolo\u010dn\u00edkom\u00a0<strong>bola jedin\u00fdm spolo\u010dn\u00edkom<\/strong>\u00a0<strong>alebo\u00a0<\/strong>jedin\u00fdm\u00a0<strong>zakladate\u013eom v\u00a0inej spolo\u010dnosti<\/strong>. Pri zakladate\u013eovi fyzickej osobe, limituje po\u010det jednoosobov\u00fdch spolo\u010dnost\u00ed, v ktor\u00fdch ako jedin\u00fd spolo\u010dn\u00edk figuruje pr\u00e1ve t\u00e1to fyzick\u00e1 osoba, na maxim\u00e1lne tri spolo\u010dnosti.<\/p><p>Uveden\u00e9 obmedzenie v\u0161ak plat\u00ed len do 16. 8. 2026, nako\u013eko 17. 8. 2026 prostredn\u00edctvom nov\u00e9ho z\u00e1kona \u010d. 29\/2026 Z. z. o\u00a0obchodnom registri bude novelizovan\u00fd aj Obchodn\u00fd z\u00e1konn\u00edk a \u00a7 105a z\u00a0neho vypusten\u00fd. D\u00f4vodov\u00e1 spr\u00e1va k\u00a0nov\u00e9mu z\u00e1konu o\u00a0obchodnom registri vypustenie tohto obmedzenia od\u00f4vod\u0148uje t\u00fdm, \u017ee sa v\u00a0praxi neuk\u00e1zalo ako efekt\u00edvne, preto\u017ee ka\u017edej jednoosobovej spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm posta\u010dovala ak\u00e1ko\u013evek \u010fal\u0161ia osoba na to, aby spolo\u010dne zalo\u017eili neobmedzen\u00fd po\u010det s.r.o..<\/p><p>S.r.o. m\u00f4\u017ee teda ma\u0165 len jedn\u00e9ho zakladate\u013ea, maxim\u00e1lny po\u010det spolo\u010dn\u00edkov je obmedzen\u00fd na 50. Spolo\u010dnos\u0165 s\u00a0ru\u010den\u00edm obmedzen\u00fdm ale\u00a0<strong>nem\u00f4\u017ee zalo\u017ei\u0165 osoba<\/strong>, ktor\u00e1:<\/p><ul><li>je veden\u00e1 v\u00a0zozname da\u0148ov\u00fdch dl\u017en\u00edkov,<\/li><li>m\u00e1 veden\u00e9 nedoplatky na poistnom na soci\u00e1lne poistenie,<\/li><li>je veden\u00e1 ako povinn\u00fd v\u00a0registri vydan\u00fdch poveren\u00ed na vykonanie exek\u00facie.<\/li><\/ul><p>Pokia\u013e v\u0161ak osoba, ktor\u00e1 chce zalo\u017ei\u0165 s.r.o., je veden\u00e1 v\u00a0zozname da\u0148ov\u00fdch dl\u017en\u00edkov alebo m\u00e1 evidovan\u00e9 nedoplatky na poistnom na soci\u00e1lne poistenie, ale z\u00edska\u00a0<strong>s\u00fahlas spr\u00e1vcu dane<\/strong>, ktor\u00fdm je da\u0148ov\u00fd alebo coln\u00fd \u00farad, prelom\u00ed vy\u0161\u0161ie uveden\u00e9 obmedzenie a\u00a0bude m\u00f4c\u0165 napriek nedoplatkom s.r.o. zalo\u017ei\u0165.<\/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-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" 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_69efcd7ce172d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vklad spolo\u010dn\u00edka pri zalo\u017een\u00ed s.r.o. v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Ka\u017ed\u00fd spolo\u010dn\u00edk sa jedn\u00fdm vkladom podie\u013ea na zalo\u017een\u00ed s.r.o.\u00a0<strong>Minim\u00e1lna v\u00fd\u0161ka vkladu<\/strong>\u00a0je stanoven\u00e1 na\u00a0<strong>750 eur<\/strong>. S\u00fahrn pe\u0148a\u017en\u00fdch i\u00a0nepe\u0148a\u017en\u00fdch vkladov do spolo\u010dnosti vyjadruje z\u00e1kladn\u00e9 imanie, ktor\u00e9ho minim\u00e1lnu v\u00fd\u0161ku Obchodn\u00fd z\u00e1konn\u00edk stanovil pri s.r.o. na 5 000 eur.<\/p><p>Pokia\u013e d\u00f4jde k\u00a0zalo\u017eeniu jednoosobovej s.r.o., t.j. s\u00a0jedn\u00fdm spolo\u010dn\u00edkom, v\u00a0takom pr\u00edpade jeho vklad bude musie\u0165 tvori\u0165\u00a0<strong>z\u00e1kladn\u00e9 imanie vo v\u00fd\u0161ke 5 000 eur<\/strong>.<\/p><p>Ak sa spolo\u010dn\u00edk zavia\u017ee vlo\u017ei\u0165 do s.r.o. nepe\u0148a\u017en\u00fd vklad, mus\u00ed spolo\u010densk\u00e1 zmluva \u00a0obsahova\u0165 ur\u010denie predmetu nepe\u0148a\u017en\u00e9ho vkladu a ur\u010denie pe\u0148a\u017enej sumy, v akej sa nepe\u0148a\u017en\u00fd vklad zapo\u010d\u00edtava na vklad spolo\u010dn\u00edka, ku ktor\u00e9mu sa zaviazal.<\/p><p>Pokia\u013e ide o\u00a0ot\u00e1zku splatnosti vkladu spolo\u010dn\u00edka, tak pred vznikom s.r.o., e\u0161te pred z\u00e1pisom s.r.o. do obchodn\u00e9ho registra, mus\u00ed by\u0165 na ka\u017ed\u00fd\u00a0<strong>pe\u0148a\u017en\u00fd vklad splaten\u00fdch<\/strong>\u00a0<strong>aspo\u0148 30%<\/strong>. S\u00fahrnne, celkov\u00e1 hodnota splaten\u00fdch pe\u0148a\u017en\u00fdch vkladov a\u00a0odovzdan\u00fdch nepe\u0148a\u017en\u00fdch vkladov, mus\u00ed\u00a0<strong>zodpoveda\u0165 aspo\u0148 sume 50 % z\u00e1konom stanovenej minim\u00e1lnej v\u00fd\u0161ky z\u00e1kladn\u00e9ho imania<\/strong>, a\u00a0teda aspo\u0148 sume 2 500 eur.<\/p><p>Z\u00e1rove\u0148 plat\u00ed, \u017ee s.r.o. zalo\u017een\u00e1 len jedn\u00fdm zakladate\u013eom sa m\u00f4\u017ee zap\u00edsa\u0165 do obchodn\u00e9ho registra iba v\u00a0pr\u00edpade, ak jej z\u00e1kladn\u00e9\u00a0<strong>imanie bolo splaten\u00e9 v\u00a0plnej v\u00fd\u0161ke<\/strong>.<\/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-cb52668 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb52668\" 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_69efcd7ce27fa\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Spolo\u010densk\u00e1 zmluva v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Obchodn\u00fd z\u00e1konn\u00edk presne vymedzuje povinn\u00e9 n\u00e1le\u017eitosti spolo\u010denskej zmluvy, ktor\u00e9 pred z\u00e1pisom do obchodn\u00e9ho registra kontroluje s\u00fad.<\/p><p>Spolo\u010densk\u00e1 zmluva\u00a0<strong>mus\u00ed obsahova\u0165<\/strong>:<\/p><ul><li>obchodn\u00e9 meno, pri\u010dom mus\u00ed obsahova\u0165 ozna\u010denie \u201espolo\u010dnos\u0165 s ru\u010den\u00fdm obmedzen\u00fdm\u201c, \u201espol. s r.o.\u201c alebo skratku \u201es.r.o.\u201c,<\/li><li>ur\u010denie spolo\u010dn\u00edkov,<\/li><li>predmet podnikania,<\/li><li>v\u00fd\u0161ku z\u00e1kladn\u00e9ho imania,<\/li><li>v\u00fd\u0161ku vkladu ka\u017ed\u00e9ho spolo\u010dn\u00edka a\u00a0v\u00fd\u0161ku splaten\u00fdch vkladov pri zalo\u017een\u00ed spolo\u010dnosti vr\u00e1tane sp\u00f4sobu spl\u00e1cania a\u00a0pri nepe\u0148a\u017en\u00fdch vkladoch aj ich predmet a\u00a0ur\u010denie pe\u0148a\u017enej sumy, v\u00a0akej sa zapo\u010d\u00edtavaj\u00fa na vklad spolo\u010dn\u00edka, ku ktor\u00e9mu sa zaviazal,<\/li><li>meno, bydlisko a\u00a0rodn\u00e9 \u010d\u00edslo prv\u00e9ho konate\u013ea\/prv\u00fdch konate\u013eov a\u00a0sp\u00f4sob, ak\u00fdm konaj\u00fa v\u00a0mene spolo\u010dnosti,<\/li><li>men\u00e1, bydlisk\u00e1 a\u00a0rodn\u00e9 \u010d\u00edsla \u010dlenov prvej dozornej rady, ak sa zria\u010fuje,<\/li><li>ur\u010denie spr\u00e1vcu vkladu,<\/li><li>v\u00fd\u0161ku rezervn\u00e9ho fondu, ak ho spolo\u010dnos\u0165 vytv\u00e1ra pri svojom vzniku,<\/li><li>v\u00fdhody poskytnut\u00e9 osob\u00e1m podie\u013eaj\u00facim sa na zalo\u017een\u00ed s.r.o. alebo \u010dinnostiach smeruj\u00facich k\u00a0nadobudnutia opr\u00e1vnenia jej \u010dinnosti,<\/li><li>predpokladan\u00e9 n\u00e1klady spolo\u010dnosti s\u00favisiac so zalo\u017een\u00edm a\u00a0vznikom s.r.o..<\/li><\/ul><p>Vn\u00fatorn\u00fa organiz\u00e1ciu s.r.o. m\u00f4\u017eu upravova\u0165\u00a0<strong>stanovy<\/strong>, pri\u010dom u\u017e spolo\u010densk\u00e1 zmluva m\u00f4\u017ee obsahova\u0165 inform\u00e1ciu, \u017ee s.r.o. vyd\u00e1 stanovy, ktor\u00e9 podrobnej\u0161ie upravia aj niektor\u00e9 z\u00e1le\u017eitosti obsiahnut\u00e9 v\u00a0spolo\u010denskej zmluve.<\/p><p>Registrov\u00fd s\u00fad potom kontroluje, \u010di v\u00a0spolo\u010denskej zmluve nie je uveden\u00fdch viac ako 50 spolo\u010dn\u00edkov, \u010di bola spr\u00e1vne stanoven\u00e1 v\u00fd\u0161ka z\u00e1kladn\u00e9ho imania, boli splaten\u00e9 vklady ka\u017ed\u00e9ho spolo\u010dn\u00edka aspo\u0148 v\u00a0minim\u00e1lnej po\u017eadovanej v\u00fd\u0161ke, bola podp\u00edsan\u00e1 v\u0161etk\u00fdmi zakladate\u013emi a\u00a0pravos\u0165 ich podpisov bola overen\u00e1 a\u00a0taktie\u017e, \u010di k\u00a0spolo\u010denskej zmluve bol v\u00a0pr\u00edpade zakladate\u013ea, ktor\u00fd je veden\u00fd v\u00a0zozname dl\u017en\u00edkov, prilo\u017een\u00fd s\u00fahlas spr\u00e1vcu dane.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" 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-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" 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<h2 class=\"elementor-heading-title elementor-size-default\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__10_69efcd7ce37b0\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/a><\/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<\/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__11_69efcd7ce46f0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odborn\u00e1 sp\u00f4sobilos\u0165 na prev\u00e1dzkovanie \u017eivnosti v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Ako vypl\u00fdva z\u00a0u\u017e uveden\u00e9ho, na prev\u00e1dzkovanie viazan\u00fdch a\u00a0remeseln\u00fdch \u017eivnost\u00ed sa vy\u017eaduje okrem splnenia v\u0161eobecn\u00fdch predpokladov ako \u010fal\u0161ia podmienka z\u00edskanie ur\u010ditej\u00a0<strong>odbornej sp\u00f4sobilosti.<\/strong><\/p><p>Odborn\u00e1 sp\u00f4sobilos\u0165 sa spravidla preukazuje\u00a0<strong>v\u00fdu\u010dn\u00fdm listom alebo in\u00fdm dokladom o\u00a0riadnom ukon\u010den\u00ed pr\u00edslu\u0161n\u00e9ho u\u010debn\u00e9ho odboru alebo pr\u00edslu\u0161n\u00e9ho \u0161tudijn\u00e9ho odboru<\/strong>. Dokladom je napr\u00edklad v\u00fdu\u010dn\u00fd list, vysved\u010denie o maturitnej sk\u00fa\u0161ke na strednej odbornej \u0161kole, u\u010dili\u0161ti, diplom o absolvovan\u00ed vysokej \u0161koly, osved\u010denie o profesijnej kvalifik\u00e1cii a pod. Tak\u00fdmto dokladom je potrebn\u00e9 disponova\u0165 pri <strong>remeseln\u00fdch \u017eivnostiach<\/strong>.<\/p><p><strong>Pre viazan\u00e9 \u017eivnosti<\/strong>\u00a0je odborn\u00e1 sp\u00f4sobilos\u0165 upraven\u00e1 osobitn\u00fdmi predpismi uveden\u00fdmi v\u00a0pr\u00edlohe \u010d. 2 \u017eivnostensk\u00e9ho z\u00e1kona. Ide o\u00a0<strong>s\u00fahrn z\u00edskan\u00fdch teoretick\u00fdch poznatkov kombinovan\u00fdch s\u00a0ur\u010ditou praxou alebo z\u00e1pisom v\u00a0registri kvalifikovan\u00fdch os\u00f4b<\/strong>. Ako pr\u00edklad mo\u017eno uvies\u0165 potvrdenie o\u00a0z\u00e1pise do zoznamu odborne sp\u00f4sobil\u00fdch os\u00f4b pre \u017eivnos\u0165 na \u010dinnos\u0165 vyhotovovania dokument\u00e1cie ochrany krajiny a\u00a0pr\u00edrody \u010di vysoko\u0161kolsk\u00e9 vzdelanie v\u00a0odbore architekt\u00fara a\u00a0urbanizmus, stavebn\u00edctvo, strojn\u00edctvo alebo elektrotechnika alebo \u00fapln\u00e9 stredn\u00e9 vzdelanie zameran\u00e9 na stavebn\u00edctvo, strojn\u00edctvo alebo elektrotechniku s\u00a0minim\u00e1lnou 3 ro\u010dnou praxou pre v\u00fdkon \u010dinnosti stavebn\u00e9ho dozoru pri ohl\u00e1sen\u00fdch stavb\u00e1ch, drobn\u00fdch stavb\u00e1ch a\u00a0stavebn\u00fdch \u00faprav\u00e1ch.<\/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-3f1094c elementor-widget elementor-widget-jkit_heading\" data-id=\"3f1094c\" 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_69efcd7ce5744\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zjednodu\u0161en\u00fd sp\u00f4sob zalo\u017eenia s.r.o. v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Zjednodu\u0161en\u00fd sp\u00f4sob zalo\u017eenia s.r.o. spo\u010d\u00edva vo forme vypracovania spolo\u010denskej zmluvy, a\u00a0to prostredn\u00edctvom na to ur\u010den\u00e9ho\u00a0<strong>elektronick\u00e9ho formul\u00e1ra<\/strong>\u00a0pr\u00edstupn\u00e9ho na \u00fastrednom port\u00e1li verejnej spr\u00e1vy.<\/p><p>N\u00e1vrh na z\u00e1pis s.r.o. zjednodu\u0161en\u00fdm sp\u00f4sobom mus\u00ed by\u0165 autorizovan\u00fd (elektronicky podp\u00edsan\u00fd kvalifikovan\u00fdm elektronick\u00fdm podpisom alebo kvalifikovanou elektronickou pe\u010da\u0165ou) navrhovate\u013eom a mus\u00ed by\u0165 podan\u00fd spolu s relevantn\u00fdmi\u00a0listinami v elektronickej podobe.<\/p><p><strong>K\u00a0n\u00e1vrhu<\/strong>\u00a0na z\u00e1pis s.r.o.\u00a0<strong>je potrebn\u00e9 prilo\u017ei\u0165<\/strong>:<\/p><ul><li>formul\u00e1r \u2013 n\u00e1vrh na z\u00e1pis s.r.o. zjednodu\u0161en\u00fdm sp\u00f4sobom do obchodn\u00e9ho registra,<\/li><li>spolo\u010densk\u00e1 zmluva alebo zakladate\u013esk\u00e1 listina vytvoren\u00e1 prostredn\u00edctvom na to ur\u010den\u00e9ho elektronick\u00e9ho formul\u00e1ra,<\/li><li>p\u00edsomn\u00e9 vyhl\u00e1senie spr\u00e1vcu vkladu, ktor\u00fdm je konate\u013e,<\/li><li>\u010destn\u00e9 vyhl\u00e1senie spolo\u010dn\u00edka s.r.o., \u017ee m\u00e1 zriaden\u00fd \u00fa\u010det v\u00a0banke alebo v\u00a0pobo\u010dke zahrani\u010dnej banky,<\/li><li>\u010destn\u00e9 vyhl\u00e1senie fyzickej osoby, ktor\u00e1 sa navrhuje zap\u00edsa\u0165 ako konate\u013e, \u017ee je sp\u00f4sobil\u00e1 na pr\u00e1vne \u00fakony,<\/li><li>listina, ktorou sa preukazuje vlastn\u00edcke alebo u\u017e\u00edvacie pr\u00e1vo k\u00a0nehnute\u013enosti alebo jej \u010dasti, ktor\u00e9 u\u017e\u00edvanie nehnute\u013enosti alebo jej \u010dasti ako s\u00eddla alebo miesta podnikania, resp. s\u00fahlas vlastn\u00edka nehnute\u013enosti alebo jej \u010dasti so z\u00e1pisom tejto ako s\u00eddla alebo miesta podnikania s.r.o.<\/li><\/ul><p><strong>Zjednodu\u0161en\u00fd sp\u00f4sob<\/strong>\u00a0zakladania s.r.o. je podmienen\u00fd splnen\u00edm nasledovn\u00fdch podmienok:<\/p><ul><li><strong>maxim\u00e1lne 5 spolo\u010dn\u00edkov<\/strong>,<\/li><li>\u00fa\u010delom zalo\u017eenia s.r.o. je\u00a0<strong>podnikanie<\/strong>,<\/li><li>predmetom podnikania s\u00fa\u00a0<strong>len vo\u013en\u00e9 \u017eivnosti<\/strong>,<\/li><li>predmet podnikania je\u00a0<strong>maxim\u00e1lne 15<\/strong>\u00a0<strong>vo\u013en\u00fdch \u017eivnost\u00ed<\/strong>,<\/li><li>obchodn\u00e9 meno obsahuje skratku \u201e<strong>s.r.o<\/strong>.\u201c,<\/li><li><strong>vklady\u00a0<\/strong>spolo\u010dn\u00edkov s\u00fa v\u00fdlu\u010dne\u00a0<strong>pe\u0148a\u017en\u00e9<\/strong>,<\/li><li><strong>spr\u00e1vcom vkladu je konate\u013e<\/strong>,<\/li><li>s.r.o.\u00a0<strong>nem\u00e1 dozorn\u00fa radu<\/strong>.<\/li><\/ul><p>V\u00fdhodou pou\u017eitia zjednodu\u0161en\u00e9ho sp\u00f4sobu zalo\u017eenia s.r.o. je s\u00fa\u010dasn\u00e9 z\u00edskanie \u017eivnostensk\u00e9ho opr\u00e1vnenia pre vybran\u00e9 predmety podnikania z\u00e1pisom obchodnej spolo\u010dnosti do obchodn\u00e9ho registra.<\/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-fca597a elementor-widget elementor-widget-jkit_heading\" data-id=\"fca597a\" 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_69efcd7ce6bd6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Predmet podnikania v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Spolo\u010densk\u00e1 zmluva, resp. zakladate\u013esk\u00e1 listina obsahuj\u00fa ur\u010denie predmetu podnikania alebo \u010dinnosti. Registrov\u00fd s\u00fad pred z\u00e1pisom predmetu podnikania overuje, \u010di na v\u00fdkon \u010dinnost\u00ed s.r.o. bolo vydan\u00e9 \u017eivnostensk\u00e9 opr\u00e1vnenie alebo in\u00e9 podnikate\u013esk\u00e9 opr\u00e1vnenie. \u017divnostensk\u00e9 opr\u00e1vnenie tak je potrebn\u00e9 ma\u0165 vopred.<\/p><p>V s\u00fa\u010dasnosti je ale mo\u017en\u00e9\u00a0<strong>jedn\u00fdm podan\u00edm<\/strong>\u00a0elektronicky po\u017eiada\u0165 o z\u00edskanie \u017eivnostensk\u00e9ho opr\u00e1vnenia a n\u00e1sledne aj o z\u00e1pis do obchodn\u00e9ho registra, vr\u00e1tane registr\u00e1cie pre da\u0148 z pr\u00edjmov. Na v\u0161etky tri konania sta\u010d\u00ed vyplni\u0165 elektronick\u00fd formul\u00e1r na \u00fastrednom port\u00e1li verejnej spr\u00e1vy.<\/p><p>Trochu \u013eah\u0161ie je to v\u00a0pr\u00edpade zjednodu\u0161en\u00e9ho sp\u00f4sobu zalo\u017eenia s.r.o.. Toti\u017e, ak bud\u00fa predmetom podnikania konkr\u00e9tne \u010dinnosti, ktor\u00e9 s\u00fa uveden\u00e9 v pr\u00edlohe \u010d. 4a z\u00e1kona \u010d. 455\/1991 Zb. o\u00a0\u017eivnostenskom podnikan\u00ed v\u00a0znen\u00ed neskor\u0161\u00edch predpisov, \u017eivnostensk\u00e9 opr\u00e1vnenie vznikne automaticky pri zalo\u017een\u00ed s.r.o. t\u00fdmto sp\u00f4sobom. Do obchodn\u00e9ho registra sa toto opr\u00e1vnenie zapisuje\u00a0<strong>d\u0148om z\u00e1pisu<\/strong>\u00a0pr\u00e1vnickej osoby\u00a0<strong>do obchodn\u00e9ho registra<\/strong>.<\/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-505250f elementor-widget elementor-widget-jkit_heading\" data-id=\"505250f\" 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__14_69efcd7ce7bb1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1pis do obchodn\u00e9ho registra prostredn\u00edctvom registr\u00e1tora od 17.8.2026<\/h2><\/div><div class=\"heading-section-description\"><p>Nov\u00fd z\u00e1kon o\u00a0obchodnom registri roz\u0161\u00edril kompetencie not\u00e1rov ako registr\u00e1torov, nako\u013eko, ako vypl\u00fdva z\u00a0d\u00f4vodovej spr\u00e1vy k\u00a0nemu, dal si za cie\u013e odbremeni\u0165 registrov\u00e9 s\u00fady v\u00a0\u010dasti ich agendy.<\/p><p>Navrhovate\u013e pri z\u00e1pise do obchodn\u00e9ho registra tak bude ma\u0165 dve mo\u017enosti. Bu\u010f pod\u00e1 n\u00e1vrh na registr\u00e1ciu na registrov\u00fd s\u00fad (\u010di u\u017e priamo alebo prostredn\u00edctvom jednotn\u00e9ho kontaktn\u00e9ho miesta) alebo sa obr\u00e1ti na registr\u00e1tora. Ako registr\u00e1tora bude mo\u017en\u00e9 vyu\u017ei\u0165\u00a0<strong>ak\u00e9hoko\u013evek not\u00e1ra<\/strong>.<\/p><p>N\u00e1vrh na registr\u00e1ciu zalo\u017eenej s.r.o. bud\u00fa pod\u00e1va\u0165 v\u0161etci konatelia elektronick\u00fdmi prostriedkami prostredn\u00edctvom na to ur\u010den\u00e9ho elektronick\u00e9ho formul\u00e1ra a\u00a0\u0161pecializovan\u00e9ho port\u00e1lu. K\u00a0tomuto n\u00e1vrhu prilo\u017eia v\u0161etky po\u017eadovan\u00e9 pr\u00edlohy, teda obsah n\u00e1vrhu nebude rozdielny bez oh\u013eadu na to, \u010di z\u00e1pis (registr\u00e1ciu) do obchodn\u00e9ho registra vykon\u00e1va registrov\u00fd s\u00fad alebo registr\u00e1tor.<\/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-e82351d elementor-widget elementor-widget-jkit_heading\" data-id=\"e82351d\" 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_69efcd7ce8b0f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1pis kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>Pri s.r.o. sa do obchodn\u00e9ho registra\u00a0<strong>zapisuje aj kone\u010dn\u00fd u\u017e\u00edvate\u013e v\u00fdhod<\/strong>. Je n\u00edm ka\u017ed\u00e1 fyzick\u00e1 osoba, ktor\u00e1 skuto\u010dne ovl\u00e1da alebo kontroluje pr\u00e1vnick\u00fa osobu, podnikate\u013ea alebo zdru\u017eenie majetku, ako aj ka\u017ed\u00e1 fyzick\u00e1 osoba, v prospech ktorej tieto subjekty vykon\u00e1vaj\u00fa svoju \u010dinnos\u0165 alebo obchod.<\/p><p>\u00dadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod sa do obchodn\u00e9ho registra zapisuj\u00fa v\u00a0rozsahu:<\/p><ul><li>meno a\u00a0priezvisko,<\/li><li>rodn\u00e9 \u010d\u00edslo alebo d\u00e1tum narodenia, ak rodn\u00e9 \u010d\u00edslo nebolo pridelen\u00e9,<\/li><li>adresa trval\u00e9ho alebo in\u00e9ho pobytu,<\/li><li>\u0161t\u00e1tna pr\u00edslu\u0161nos\u0165,<\/li><li>druh a\u00a0\u010d\u00edslo dokladu toto\u017enosti pri ob\u010danovi z\u00a0inej krajiny, ne\u017e Slovenskej republiky,<\/li><li>\u00fadaje, ktor\u00e9 zakladaj\u00fa postavenie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod pod\u013ea \u00a7 6a ods. 1 p\u00edsm. a) z\u00e1kona \u010d. 297\/2008 Z. z.<\/li><\/ul><p>Ustanovenie \u00a7 6a ods. 1 p\u00edsm. a) z\u00e1kona \u010d. 297\/2008 Z. z. upravuje postavenie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod \u2013 pr\u00e1vnickej osoby (s ur\u010dit\u00fdmi v\u00fdnimkami) a\u00a0fyzickej osoby, zadefinovan\u00edm oblast\u00ed, v\u00a0ktor\u00fdch sa prejavuje ovl\u00e1danie \u010di kontrola in\u00e9ho subjektu, a to cez podiel na hlasovac\u00edch pr\u00e1vach v\u00a0spolo\u010dnosti alebo na z\u00e1kladnom iman\u00ed, vr\u00e1tane akci\u00ed na doru\u010dite\u013ea, pr\u00e1vo menova\u0165 alebo odvola\u0165 riadiaci alebo kontroln\u00fd org\u00e1n, \u010di ich \u010dlena, pr\u00e1vo na hospod\u00e1rsky prospech v\u00a0minim\u00e1lnom rozsahu 25% z\u00a0podnikania lebo inej \u010dinnosti pr\u00e1vnickej osoby, resp. ovl\u00e1danie in\u00fdm \u010fal\u0161\u00edm sp\u00f4sobom.<\/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-238f828 elementor-widget elementor-widget-jkit_heading\" data-id=\"238f828\" 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_69efcd7ce9b73\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Lehoty na z\u00e1pis do obchodn\u00e9ho registra v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p>V\u00a0pr\u00edpade predlo\u017eenia \u00fapln\u00fdch a\u00a0spr\u00e1vne vyplnen\u00fdch podkladov by mal registrov\u00fd s\u00fad zap\u00edsa\u0165 s.r.o.\u00a0<strong>do 2 pracovn\u00fdch dn\u00ed<\/strong>\u00a0od doru\u010denia n\u00e1vrhu na z\u00e1pis. Ide v\u0161ak o\u00a0poriadkov\u00fa lehotu, z\u00a0\u010doho vypl\u00fdva, \u017ee v\u00a0od\u00f4vodnen\u00fdch pr\u00edpadoch, najm\u00e4 pre n\u00e1por pr\u00edpadov, m\u00f4\u017ee registrov\u00fd s\u00fad z\u00e1pis vykona\u0165 aj v\u00a0dlh\u0161ej lehote.<\/p><p>Registrov\u00fd s\u00fad v\u0161ak overuje, \u010di je n\u00e1vrh na z\u00e1pis \u00fapln\u00fd, s\u00fa pr\u00edlohy predlo\u017een\u00e9 v\u00a0spr\u00e1vnej forme, \u010di bol zaplaten\u00fd s\u00fadny poplatok a\u00a0\u010fal\u0161ie obsahov\u00e9 skuto\u010dnosti, ktor\u00e9 pre zalo\u017eenie a\u00a0vznik spolo\u010dnosti vy\u017eaduje Obchodn\u00fd z\u00e1konn\u00edk. Pokia\u013e zist\u00ed ur\u010dit\u00fa nezrovnalos\u0165, z\u00e1pis nevykon\u00e1 a\u00a0o\u00a0odmietnut\u00ed vykonania z\u00e1pisu navrhovate\u013ea upovedom\u00ed formou ozn\u00e1menia. Vo\u010di tomuto ozn\u00e1meniu je mo\u017en\u00e9 poda\u0165 n\u00e1mietky v\u00a0lehote do 15 dn\u00ed.<\/p><p>Lehota dvoch pracovn\u00fdch dn\u00ed zost\u00e1va zachovan\u00e1 aj s\u00a0\u00fa\u010dinnos\u0165ou nov\u00e9ho z\u00e1kona o\u00a0obchodnom registri, pri\u010dom tento upravuje rovnak\u00fa lehotu tak pre registrov\u00fd s\u00fad ako aj pre registr\u00e1tora.<\/p><\/div><\/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\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-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 Zalo\u017eenie s.r.o. v roku 2026 Autor Dobryuctovnik Publikovan\u00e9 24. March 2026 Zdie\u013eajte \u010dl\u00e1nok Zalo\u017eenie spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm (\u010falej len s.r.o.) je z\u00e1kladn\u00fdm predpokladom pre jej vznik. Z\u00e1kon \u010d. 513\/1991 Zb. Obchodn\u00fd z\u00e1konn\u00edk v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len Obchodn\u00fd z\u00e1konn\u00edk) umo\u017e\u0148uje v\u00fdber z\u00a0dvoch foriem zalo\u017eenia s.r.o., a\u00a0to zjednodu\u0161en\u00fdm sp\u00f4sobom alebo klasick\u00fdm [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2909,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2893","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\/2893","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=2893"}],"version-history":[{"count":16,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2893\/revisions"}],"predecessor-version":[{"id":2921,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2893\/revisions\/2921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2909"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}