{"id":776,"date":"2025-04-09T10:19:43","date_gmt":"2025-04-09T08:19:43","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=776"},"modified":"2025-05-03T22:32:48","modified_gmt":"2025-05-03T20:32:48","slug":"zivnost-alebo-sro-v-roku-2025","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zivnost-alebo-sro-v-roku-2025\/","title":{"rendered":"Trade or LLC in 2025?"},"content":{"rendered":"<style>.elementor-776 .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-776 .elementor-element.elementor-element-234718d8:not(.elementor-motion-effects-element-type-background), .elementor-776 .elementor-element.elementor-element-234718d8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:transparent;background-image:linear-gradient(180deg, var( --e-global-color-05398d8 ) 100%, var( --e-global-color-45a78a1 ) 0%);}.elementor-776 .elementor-element.elementor-element-2d66299b{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--flex-wrap:wrap;}.elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms{text-align:left;}.elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-45a78a1 );}.elementor-776 .elementor-element.elementor-element-7fb50b9 > .elementor-widget-container{margin:0px 0px 0px 0px;padding:7px 20px 7px 20px;background-color:var( --e-global-color-primary );border-radius:100px 100px 100px 100px;}.elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title{text-align:center;}.elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-family:var( --e-global-typography-522adc1-font-family ), Sans-serif;font-size:var( --e-global-typography-522adc1-font-size );font-weight:var( --e-global-typography-522adc1-font-weight );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title.style-color, .elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title.style-color a{color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px -15px 0px;}.elementor-776 .elementor-element.elementor-element-1a7f431c{width:100%;max-width:100%;}.elementor-776 .elementor-element.elementor-element-4e087a0b{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:flex-start;--align-items:flex-end;--gap:20px 20px;--row-gap:20px;--column-gap:20px;--flex-wrap:wrap;--margin-top:-150px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:200px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-4e087a0b.e-con{--align-self:center;}.elementor-776 .elementor-element.elementor-element-75c9b4c2{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-between;--align-items:flex-start;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--flex-wrap:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-776 .elementor-element.elementor-element-a8025f7{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--flex-wrap:wrap;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image{text-align:center;}.elementor-776 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image img{border-radius:20px 20px 20px 20px;}.elementor-776 .elementor-element.elementor-element-a28c269 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-45a96f8e{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;border-style:solid;--border-style:solid;border-width:0px 0px 1px 0px;--border-top-width:0px;--border-right-width:0px;--border-bottom-width:1px;--border-left-width:0px;border-color:var( --e-global-color-e9a8359 );--border-color:var( --e-global-color-e9a8359 );--padding-top:30px;--padding-bottom:40px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-6401bd4{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-524f555 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author{text-align:left;}.elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-text );}.elementor-776 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 0px -17px 0px;}.elementor-776 .elementor-element.elementor-element-743255a4{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );border-style:solid;--border-style:solid;border-width:0px 0px 0px 1px;--border-top-width:0px;--border-right-width:0px;--border-bottom-width:0px;--border-left-width:1px;border-color:var( --e-global-color-e9a8359 );--border-color:var( --e-global-color-e9a8359 );--padding-top:0px;--padding-bottom:0px;--padding-left:40px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-29d08e17 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date{text-align:left;}.elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-text );}.elementor-776 .elementor-element.elementor-element-3d15bb7c > .elementor-widget-container{margin:0px 0px -17px 0px;}.elementor-776 .elementor-element.elementor-element-3d15bb7c{width:auto;max-width:auto;}.elementor-776 .elementor-element.elementor-element-5e94d66d{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-6cb28ac5 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;--icon-size:12px;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-accent );border-style:none;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a svg{fill:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925:hover a{color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925:hover a:not(.hover-gradient), .elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a.hover-gradient:before{background-color:var( --e-global-color-secondary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a svg{fill:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c:hover a{color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c:hover a:not(.hover-gradient), .elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a svg{fill:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2:hover a{color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2:hover a:not(.hover-gradient), .elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a svg{fill:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86:hover a{color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86:hover a:not(.hover-gradient), .elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;border-radius:50px 50px 50px 50px;width:35px;height:35px;line-height:32px;background-color:var( --e-global-color-primary );transition-duration:0.4s;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li{display:inline-block;margin:0px 10px 0px 0px;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a{color:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a svg{fill:var( --e-global-color-primary );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a:not(.hover-gradient), .elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-776 .elementor-element.elementor-element-69f637cc > .elementor-widget-container{margin:0px -10px -7px 0px;}.elementor-776 .elementor-element.elementor-element-6abf0aff{--display:flex;--margin-top:40px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-5d8176d7{--display:flex;--margin-top:20px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-3d5b77bf{text-align:start;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 );color:var( --e-global-color-text );}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-2ca529dc .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-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-2ca529dc .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-776 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-200dc60f .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-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-200dc60f .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-776 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-85b82e9 .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-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-85b82e9 .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-776 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-4df9d2d .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-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-4df9d2d .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-776 .elementor-element.elementor-element-4df9d2d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-141eb64 .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-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-141eb64 .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-776 .elementor-element.elementor-element-141eb64 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-c468e77 .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-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-c468e77 .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-776 .elementor-element.elementor-element-c468e77 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-ab9a921 .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-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-ab9a921 .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-776 .elementor-element.elementor-element-ab9a921 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-1355873 .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-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-1355873 .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-776 .elementor-element.elementor-element-1355873 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-e750167 .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-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-e750167 .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-776 .elementor-element.elementor-element-e750167 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-d723ff6 .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-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-d723ff6 .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-776 .elementor-element.elementor-element-d723ff6 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-text );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-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-776 .elementor-element.elementor-element-700cfda .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-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-700cfda .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-776 .elementor-element.elementor-element-700cfda > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-760eec6{--display:flex;}@media(max-width:1024px){.elementor-776 .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-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-776 .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( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-776 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-4e087a0b{--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;--justify-content:flex-end;--margin-top:-80px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:100px;--padding-left:20px;--padding-right:20px;}.elementor-776 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-776 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-776 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-776 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-776 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-776 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-776 .elementor-element.elementor-element-5e94d66d{--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );}.elementor-776 .elementor-element.elementor-element-5e94d66d.e-con{--align-self:flex-end;}.elementor-776 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;}.elementor-776 .elementor-element.elementor-element-6abf0aff{--margin-top:40px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;}.elementor-776 .elementor-element.elementor-element-3d5b77bf{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-4df9d2d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-141eb64 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-c468e77 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-ab9a921 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-1355873 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-e750167 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-d723ff6 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-700cfda > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(max-width:767px){.elementor-776 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:150px;--padding-left:10px;--padding-right:10px;}.elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-776 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-776 .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( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-776 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-776 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-4e087a0b{--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:-120px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:50px;--padding-left:20px;--padding-right:20px;}.elementor-776 .elementor-element.elementor-element-75c9b4c2{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image img{border-radius:15px 15px 15px 15px;}.elementor-776 .elementor-element.elementor-element-a28c269 > .elementor-widget-container{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-45a96f8e{--justify-content:flex-start;--flex-wrap:wrap;}.elementor-776 .elementor-element.elementor-element-6401bd4{--width:30%;--gap:15px 15px;--row-gap:15px;--column-gap:15px;}.elementor-776 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-776 .elementor-element.elementor-element-524f555 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-524f555.elementor-element{--align-self:flex-start;}.elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-776 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-776 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 11px -17px 0px;}.elementor-776 .elementor-element.elementor-element-743255a4{--width:52%;--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:0px;--padding-bottom:0px;--padding-left:30px;--padding-right:0px;}.elementor-776 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-776 .elementor-element.elementor-element-29d08e17 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-29d08e17.elementor-element{--align-self:flex-start;}.elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-776 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-776 .elementor-element.elementor-element-3d15bb7c > .elementor-widget-container{margin:0px 0px -15px 0px;}.elementor-776 .elementor-element.elementor-element-5e94d66d{--margin-top:10px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-776 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-776 .elementor-element.elementor-element-6cb28ac5 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-776 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li{display:inline-block;}.elementor-776 .elementor-element.elementor-element-69f637cc > .elementor-widget-container{margin:0px 0px -6px 0px;}.elementor-776 .elementor-element.elementor-element-6abf0aff{--margin-top:30px;--margin-bottom:20px;--margin-left:0px;--margin-right:0px;}.elementor-776 .elementor-element.elementor-element-5d8176d7{--margin-top:0px;--margin-bottom:10px;--margin-left:0px;--margin-right:0px;}.elementor-776 .elementor-element.elementor-element-3d5b77bf{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-3d5b77bf > .elementor-widget-container{margin:0px 0px -10px 0px;}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-4df9d2d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-141eb64 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-c468e77 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-ab9a921 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-ab9a921 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-1355873 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-e750167 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-e750167 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-d723ff6 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-d723ff6 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );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 );}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-776 .elementor-element.elementor-element-700cfda .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-776 .elementor-element.elementor-element-700cfda > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-776 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-776 .elementor-element.elementor-element-4e087a0b{--content-width:1000px;}.elementor-776 .elementor-element.elementor-element-75c9b4c2{--content-width:1000px;}.elementor-776 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-776 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-776 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-776 .elementor-element.elementor-element-6abf0aff{--width:100%;}.elementor-776 .elementor-element.elementor-element-5d8176d7{--width:100%;}}@media(max-width:1024px) and (min-width:768px){.elementor-776 .elementor-element.elementor-element-4e087a0b{--content-width:100%;}.elementor-776 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-776 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-776 .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=\"776\" class=\"elementor elementor-776\" 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___69f4d6c620212\" ><span class=\"post-terms\"><span class=\"term-list \">Podnikanie<\/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_69f4d6c62114e\" ><h2 class=\"post-title style-color \">\u017divnos\u0165 alebo sro v roku 2025?<\/h2><\/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-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_69f4d6c621980\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2000\" height=\"1333\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/businessman-analysis-maketing-plan.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/businessman-analysis-maketing-plan.jpg 2000w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/businessman-analysis-maketing-plan-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/businessman-analysis-maketing-plan-1024x682.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/businessman-analysis-maketing-plan-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/businessman-analysis-maketing-plan-1536x1024.jpg 1536w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/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_69f4d6c6222fa\" ><p class=\"post-author \">Richard Duho\u0148<\/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_69f4d6c622b13\" ><p class=\"post-date \">9. April 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_69f4d6c623b2b\" ><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<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5b77bf elementor-widget elementor-widget-text-editor\" data-id=\"3d5b77bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>V roku 2025 patr\u00ed medzi naj\u010dastej\u0161ie podnikate\u013esk\u00e9 dilemy ot\u00e1zka, \u010di podnika\u0165 formou\u00a0<b>\u017eivnosti<\/b>\u00a0(ako fyzick\u00e1 osoba) alebo si zalo\u017ei\u0165 spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (<b>s. r. o.<\/b>). Odpove\u010f nie je univerz\u00e1lna: z\u00e1vis\u00ed od va\u0161ej konkr\u00e9tnej situ\u00e1cie, pl\u00e1novan\u00e9ho rozsahu podnikania, o\u010dak\u00e1van\u00fdch pr\u00edjmov \u010di osobn\u00fdch preferenci\u00ed. V nasleduj\u00facom \u010dl\u00e1nku n\u00e1jdete komplexn\u00e9 porovnanie oboch mo\u017enost\u00ed, ktor\u00e9 v\u00e1m m\u00f4\u017ee pom\u00f4c\u0165 rozhodn\u00fa\u0165 sa spr\u00e1vne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" 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_69f4d6c625a1e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">R\u00fdchlos\u0165 za\u010datia podnikania a vstupn\u00e9 n\u00e1klady<\/h2><\/div><div class=\"heading-section-description\"><p><b>\u017divnos\u0165<\/b><\/p><ul><li>\u017divnos\u0165 m\u00f4\u017eete zalo\u017ei\u0165 prakticky zo d\u0148a na de\u0148. Sta\u010d\u00ed vyplni\u0165 jednoduch\u00fd formul\u00e1r na \u017eivnostenskom \u00farade (alebo elektronicky cez\u00a0www.slovensko.sk) a uhradi\u0165 men\u0161ie poplatky:<ul><li><b>7 \u20ac<\/b>\u00a0za ka\u017ed\u00fa vo\u013en\u00fa \u017eivnos\u0165 (0 \u20ac pri elektronickom podan\u00ed),<\/li><li><b>22 \u20ac<\/b>\u00a0za ka\u017ed\u00fa remeseln\u00fa alebo viazan\u00fa \u017eivnos\u0165 (11 \u20ac pri elektronickom podan\u00ed).<\/li><\/ul><\/li><li>Po ohl\u00e1sen\u00ed m\u00f4\u017eete za\u010da\u0165 podnika\u0165 okam\u017eite (treba ma\u0165 v poriadku doklady a uhraden\u00e9 poplatky).<\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li>Zalo\u017eenie trv\u00e1 dlh\u0161ie a je administrat\u00edvne n\u00e1ro\u010dnej\u0161ie. Potrebujete:<ol><li>Vypracova\u0165 zakladate\u013esk\u00fa listinu alebo spolo\u010densk\u00fa zmluvu.<\/li><li>Splati\u0165 vklady do z\u00e1kladn\u00e9ho imania.<\/li><li>Z\u00edska\u0165 opr\u00e1vnenie na podnikanie (\u010dasto aj \u017eivnos\u0165).<\/li><li>Poda\u0165 n\u00e1vrh na z\u00e1pis spolo\u010dnosti do obchodn\u00e9ho registra.<\/li><\/ol><\/li><li>Poplatok za z\u00e1pis s. r. o. do obchodn\u00e9ho registra je\u00a0<b>220 \u20ac<\/b>.<\/li><li>Podnika\u0165 m\u00f4\u017eete a\u017e v momente, ke\u010f bude spolo\u010dnos\u0165 zap\u00edsan\u00e1 v obchodnom registri.<\/li><\/ul><\/div><\/div>\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-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" 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_69f4d6c626ec5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Rozsah ru\u010denia za z\u00e1v\u00e4zky<\/h2><\/div><div class=\"heading-section-description\"><p><b>\u017divnos\u0165<\/b><\/p><ul><li>\u017divnostn\u00edk (fyzick\u00e1 osoba) ru\u010d\u00ed za z\u00e1v\u00e4zky z podnikania\u00a0<b>cel\u00fdm svoj\u00edm majetkom<\/b>\u00a0\u2013 teda aj t\u00fdm osobn\u00fdm, ktor\u00fd nepou\u017e\u00edva na podnikanie.<\/li><li>Ak si vo\u010di v\u00e1m niekto uplatn\u00ed poh\u013ead\u00e1vku (napr. neuhraden\u00e1 fakt\u00fara \u010di sp\u00f4soben\u00e1 \u0161koda), v krajnom pr\u00edpade m\u00f4\u017ee exek\u00fator siahnu\u0165 na va\u0161e rodinn\u00e9 auto \u010di dom.<\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li>Spolo\u010dnos\u0165 ru\u010d\u00ed za svoje z\u00e1v\u00e4zky cel\u00fdm svoj\u00edm majetkom, ale spolo\u010dn\u00edk ru\u010d\u00ed len do v\u00fd\u0161ky nesplaten\u00e9ho vkladu (zvy\u010dajne je vklad plne splaten\u00fd).<\/li><li>Ako spolo\u010dn\u00edci tak v\u00e4\u010d\u0161inou nenesiete \u017eiadne priame riziko.<\/li><li>Ak ste v\u0161ak z\u00e1rove\u0148 aj konate\u013emi, m\u00f4\u017ee v\u00e1m hrozi\u0165\u00a0<b>osobn\u00e1 zodpovednos\u0165 za \u0161kodu sp\u00f4soben\u00fa spolo\u010dnosti<\/b>\u00a0alebo verite\u013eom (\u00a7 135a ods. 5 Obchodn\u00e9ho z\u00e1konn\u00edka). Z tejto zodpovednosti sa v\u0161ak viete vyvini\u0165, ak preuk\u00e1\u017eete konanie s odbornou starostlivos\u0165ou.<\/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-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__8_69f4d6c62815a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Mo\u017enosti vyberania pe\u0148az\u00ed z podnikania<\/h2><\/div><div class=\"heading-section-description\"><ul><li><p><b>\u017divnos\u0165<\/b><\/p><ul><li>Zaroben\u00e9 peniaze patria priamo v\u00e1m. Ke\u010f v\u00e1m ako \u017eivnostn\u00edkovi pr\u00eddu financie na \u00fa\u010det, okam\u017eite s nimi m\u00f4\u017eete disponova\u0165.<\/li><li>Neexistuje oddelen\u00fd \u201epodnikate\u013esk\u00fd\u201c a \u201es\u00fakromn\u00fd\u201c subjekt \u2013 ste st\u00e1le t\u00e1 ist\u00e1 fyzick\u00e1 osoba.<\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li>S. r. o. je samostatn\u00e1 pr\u00e1vnick\u00e1 osoba \u2013 peniaze patria najprv firme, nie v\u00e1m.<\/li><li>Ak sa k nim chcete dosta\u0165, mus\u00edte si ich z firmy nejakou leg\u00e1lnou formou\u00a0<i>vyplati\u0165<\/i>\u00a0(mzda zamestnanca, odmena konate\u013ea, dividenda, faktur\u00e1cia za slu\u017eby a pod.).<\/li><li>Ka\u017ed\u00e1 z t\u00fdchto foriem m\u00e1 in\u00fa da\u0148ovo-odvodov\u00fa z\u00e1\u0165a\u017e.<\/li><\/ul><\/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-4df9d2d elementor-widget elementor-widget-jkit_heading\" data-id=\"4df9d2d\" 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_69f4d6c6293be\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148 z pr\u00edjmov v roku 2025<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a934ef elementor-widget elementor-widget-image\" data-id=\"3a934ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"555\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/fcbad9c2-10e9-4f5a-8d0f-0b89fe6bc151-1024x710.jpg\" class=\"attachment-large size-large wp-image-789\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/fcbad9c2-10e9-4f5a-8d0f-0b89fe6bc151-1024x710.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/fcbad9c2-10e9-4f5a-8d0f-0b89fe6bc151-300x208.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/fcbad9c2-10e9-4f5a-8d0f-0b89fe6bc151-768x532.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/fcbad9c2-10e9-4f5a-8d0f-0b89fe6bc151-1536x1065.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/fcbad9c2-10e9-4f5a-8d0f-0b89fe6bc151-2048x1420.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6106f8 elementor-widget elementor-widget-text-editor\" data-id=\"b6106f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pri s. r. o. treba navy\u0161e vzia\u0165 do \u00favahy, \u017ee dividendy (podiely na zisku) sa zdania sadzbou 7 %, a neplatia sa z nich odvody. Na druhej strane, k dividend\u00e1m sa m\u00f4\u017eete dosta\u0165 a\u017e po skon\u010den\u00ed roka. Jednozna\u010dn\u00e9 porovnanie, \u010do je v\u00fdhodnej\u0161ie, neexistuje. Pri men\u0161\u00edch pr\u00edjmoch a minim\u00e1lnych re\u00e1lnych v\u00fddavkoch m\u00f4\u017eu pom\u00f4c\u0165 pau\u0161\u00e1lne v\u00fddavky \u017eivnostn\u00edka. Pri v\u00e4\u010d\u0161\u00edch sum\u00e1ch m\u00f4\u017eu by\u0165 zauj\u00edmav\u00e9 mo\u017enosti optimaliz\u00e1cie v s. r. o. (najm\u00e4 dividendami). Rozhodnutie by v\u0161ak malo by\u0165 podlo\u017een\u00e9 konkr\u00e9tnymi \u010d\u00edslami \u2013\u00a0<b>podrobn\u00e1 kalkul\u00e1cia<\/b>\u00a0vie odkry\u0165, ktor\u00e1 forma je pre v\u00e1s da\u0148ovo v\u00fdhodnej\u0161ia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141eb64 elementor-widget elementor-widget-jkit_heading\" data-id=\"141eb64\" 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_69f4d6c62abea\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Soci\u00e1lne a zdravotn\u00e9 odvody<\/h2><\/div><div class=\"heading-section-description\"><ul><li><p><b>\u017divnos\u0165<\/b><\/p><ul><li><b>Soci\u00e1lne poistenie<\/b>\u00a0sa za\u010d\u00edna plati\u0165 a\u017e vtedy, ke\u010f va\u0161e pr\u00edjmy presiahnu ur\u010dit\u00fa hranicu (pre rok 2025 sa sleduj\u00fa pr\u00edjmy za rok 2024, hranica je 8 580 \u20ac).\u00a0V\u00fd\u0161ka mesa\u010dn\u00e9ho poistn\u00e9ho sa po\u010d\u00edta z vymeriavacieho z\u00e1kladu, ktor\u00fd sa ur\u010d\u00ed takto: (z\u00e1klad dane z pr\u00edjmov zo \u017eivnosti + odvody zaplaten\u00e9 zo \u017eivnosti) \/ 1,486 \/ 12. V\u00fdsledok sa zaokr\u00fahli na dve desatinn\u00e9 miesta nadol. Soci\u00e1lne poistenie je spolu 33,15 % z tohto vymeriavacieho z\u00e1kladu.\u00a0<strong>Je v\u0161ak\u00a0<\/strong><strong>ustanoven\u00fd<\/strong><strong>\u00a0aj minim\u00e1lny vymeriavac\u00ed z\u00e1klad a z neho vypo\u010d\u00edtan\u00e9 minim\u00e1lne soci\u00e1lne poistenie.<\/strong><\/li><li><b>Zdravotn\u00e9 poistenie<\/b>\u00a0plat\u00edte v\u017edy, hoci v prvom roku zvy\u010dajne ide o minim\u00e1lne preddavky. Presn\u00e1 v\u00fd\u0161ka odvodov sa spo\u010d\u00edta v ro\u010dnom z\u00fa\u010dtovan\u00ed.\u00a0Na t\u00fdch, ktor\u00ed maj\u00fa \u017eivnos\u0165 popri zamestnan\u00ed, \u0161t\u00fadiu, d\u00f4chodku, materskej \u010di rodi\u010dovskej dovolenke, sa ale minim\u00e1lne preddavky na zdravotn\u00e9 poistenie nevz\u0165ahuj\u00fa. T\u00ed ich platia vo v\u00fd\u0161ke vypo\u010d\u00edtanej zo skuto\u010dn\u00e9ho vymeriavacieho z\u00e1kladu.<\/li><li><b>Minim\u00e1lny vymeriavac\u00ed z\u00e1klad<\/b>\u00a0pre soci\u00e1lne a zdravotn\u00e9 odvody je v roku 2025 stanoven\u00fd na 715 \u20ac. To znamen\u00e1, \u017ee pri \u0148om by ste platili:<ul><li>soci\u00e1lne odvody 237,02 \u20ac mesa\u010dne,<\/li><li>zdravotn\u00e9 odvody 107,25 \u20ac mesa\u010dne.<\/li><\/ul><\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li>S. r. o. ako tak\u00e1 neplat\u00ed odvody, ak nikomu nevypl\u00e1ca mzdu zamestnanca alebo odmenu konate\u013ea. Odvody sa teda via\u017eu na pr\u00edjem zamestnanca\/konate\u013ea, ktor\u00fd vo firme pracuje.<\/li><li>Pri\u00a0<b>spolo\u010dn\u00edkovi s \u226550 % podielom<\/b>:<ul><li>pri mzde zamestnanca: 13,40 % (zamestnanec) + 35,95 % (zamestn\u00e1vate\u013e) z hrubej mzdy,<\/li><li>pri odmen\u00e1ch konate\u013ea: 13,40 % (konate\u013e) + 35,15 % (zamestn\u00e1vate\u013e) z hrubej odmeny.<\/li><\/ul><\/li><li>D\u00e1vajte pozor na\u00a0<i>minim\u00e1lny preddavok na zdravotn\u00e9 poistenie zamestnanca<\/i>\u00a0(41,08 \u20ac mesa\u010dne). Ak je v\u00e1\u0161 skuto\u010dn\u00fd preddavok ni\u017e\u0161\u00ed, rozdiel doplat\u00edte vy.<\/li><\/ul><\/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-c468e77 elementor-widget elementor-widget-jkit_heading\" data-id=\"c468e77\" 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_69f4d6c62c037\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Administrat\u00edvna z\u00e1\u0165a\u017e<\/h2><\/div><div class=\"heading-section-description\"><ul><li><p><b>\u017divnos\u0165<\/b><\/p><ul><li>M\u00f4\u017eete si vybra\u0165 z viacer\u00fdch druhov \u00fa\u010dtovn\u00edctva\/evidencie: jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo, da\u0148ov\u00e1 evidencia alebo dokonca zjednodu\u0161en\u00e1 da\u0148ov\u00e1 evidencia pri pau\u0161\u00e1lnych v\u00fddavkoch.<\/li><li>Viete u\u0161etri\u0165 \u010das aj peniaze, ak vyu\u017e\u00edvate pau\u0161\u00e1lne v\u00fddavky \u2013 nemus\u00edte vies\u0165 \u00fa\u010dtovn\u00edctvo v plnom rozsahu, ani archivova\u0165 \u00fa\u010dtovn\u00e9 doklady za v\u00fddavky.<\/li><li>Nezostavujete \u00fa\u010dtovn\u00e9 z\u00e1vierky, nerob\u00edte valn\u00e9 zhroma\u017edenia ani z\u00e1pisnice.<\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li>Ste povinn\u00ed vies\u0165\u00a0<b>podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/b>, ktor\u00e9 je n\u00e1ro\u010dnej\u0161ie (\u010dasovo aj finan\u010dne).<\/li><li>Ka\u017edoro\u010dne mus\u00edte zostavi\u0165 a zverejni\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku v registri \u00fa\u010dtovn\u00fdch z\u00e1vierok.<\/li><li>Z form\u00e1lneho h\u013eadiska mus\u00edte robi\u0165 z\u00e1pisnice z valn\u00fdch zhroma\u017eden\u00ed, a to aj v pr\u00edpade, \u017ee ste vo firme jedin\u00fdm spolo\u010dn\u00edkom.<\/li><li>V\u00fdbery pe\u0148az\u00ed z firmy (mzda, odmena, dividenda) sa via\u017eu na dodato\u010dn\u00fa administrat\u00edvu (zmluvy, faktur\u00e1cia, mzdov\u00e1 agenda a podobne).<\/li><\/ul><\/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-ab9a921 elementor-widget elementor-widget-jkit_heading\" data-id=\"ab9a921\" 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_69f4d6c62d2e5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Verejn\u00e9 vs. neverejn\u00e9 hospod\u00e1rske v\u00fdsledky<\/h2><\/div><div class=\"heading-section-description\"><p><b>\u017divnos\u0165<\/b><\/p><ul><li>Svoje hospod\u00e1rske v\u00fdsledky (tr\u017eby, n\u00e1klady, zisk) nikde nezverej\u0148ujete.<\/li><li>Nikto (konkurencia, zn\u00e1mi ani rodina) sa z verejne dostupn\u00fdch zdrojov nedozvie, ako sa v\u00e1m darilo.<\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li style=\"list-style-type: none\"><ul><li>Ka\u017ed\u00e1 spolo\u010dnos\u0165 je povinn\u00e1 zverej\u0148ova\u0165 svoje \u00fa\u010dtovn\u00e9 z\u00e1vierky v registri \u00fa\u010dtovn\u00fdch z\u00e1vierok.<\/li><li>V\u0161etci si m\u00f4\u017eu pozrie\u0165 obraty, n\u00e1klady, pr\u00edpadne aj stav majetku.<\/li><\/ul><\/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-1355873 elementor-widget elementor-widget-jkit_heading\" data-id=\"1355873\" 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_69f4d6c62e4f8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Podnikanie s viacer\u00fdmi osobami<\/h2><\/div><div class=\"heading-section-description\"><p><b>S. r. o.<\/b><\/p><ul><li>Pr\u00e1vna \u00faprava s. r. o. je prisp\u00f4soben\u00e1 spolupr\u00e1ci viacer\u00fdch osobami.<\/li><li>M\u00f4\u017eete do spolo\u010dnosti prija\u0165 nov\u00e9ho spolo\u010dn\u00edka, pr\u00edpadne svoj podiel preda\u0165.<\/li><\/ul><p><b>\u017divnos\u0165<\/b><\/p><ul><li>Je nastaven\u00e1 pre jedn\u00e9ho podnikate\u013ea.<\/li><li>Dvaja \u017eivnostn\u00edci m\u00f4\u017eu podnika\u0165 spolu prakticky len na z\u00e1klade zmluvy o zdru\u017een\u00ed, ktor\u00e1 v\u0161ak nem\u00e1 pr\u00e1vnu subjektivitu a prin\u00e1\u0161a mnoho administrat\u00edvnych komplik\u00e1ci\u00ed.<\/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-e750167 elementor-widget elementor-widget-jkit_heading\" data-id=\"e750167\" 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_69f4d6c62f691\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Imid\u017e v o\u010diach verejnosti<\/h2><\/div><div class=\"heading-section-description\"><p><b>S. r. o.<\/b><\/p><ul><li>V o\u010diach mnoh\u00fdch \u013eud\u00ed p\u00f4sob\u00ed forma spolo\u010dnosti \u201eprofesion\u00e1lnej\u0161ie\u201c a hodnovernej\u0161ie.<\/li><li>N\u00e1zov mus\u00ed obsahova\u0165 dodatok \u201es. r. o.\u201c, tak\u017ee v\u0161etci hne\u010f vedia, \u017ee ide o pr\u00e1vnick\u00fa osobu.<\/li><\/ul><p><b>\u017divnos\u0165<\/b><\/p><ul><li>Obchodn\u00e9 meno \u017eivnostn\u00edka v\u017edy obsahuje meno a priezvisko podnikate\u013ea, pr\u00edpadne doplnen\u00e9 o nejak\u00fd pr\u00edvlastok.<\/li><li>V niektor\u00fdch pr\u00edpadoch m\u00f4\u017ee \u017eivnos\u0165 p\u00f4sobi\u0165 \u201emenej v\u00fdznamne\u201c, hoci v realite m\u00f4\u017eu by\u0165 jej v\u00fdsledky rovnako p\u00f4sobiv\u00e9.<\/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-d723ff6 elementor-widget elementor-widget-jkit_heading\" data-id=\"d723ff6\" 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_69f4d6c6308a2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">R\u00fdchlos\u0165 skon\u010denia podnikania a n\u00e1klady<\/h2><\/div><div class=\"heading-section-description\"><p><b>\u017divnos\u0165<\/b><\/p><ul><li>Zru\u0161enie \u017eivnosti je r\u00fdchle a bezplatn\u00e9 \u2013 sta\u010d\u00ed vyplni\u0165 kr\u00e1tky formul\u00e1r a v ten ist\u00fd de\u0148 s \u0148ou m\u00f4\u017eete skon\u010di\u0165.<\/li><li>Mo\u017en\u00e9 je aj\u00a0<b>pozastavenie \u017eivnosti<\/b>\u00a0(za poplatok 2 \u20ac elektronicky alebo 4 \u20ac papierovo), pri\u010dom po\u010das preru\u0161enia neplat\u00edte soci\u00e1lne a zdravotn\u00e9 poistenie.<\/li><\/ul><p><b>S. r. o.<\/b><\/p><ul><li>Likvid\u00e1cia spolo\u010dnosti je zd\u013ahav\u00e1 a n\u00e1kladn\u00e1. Na za\u010diatku likvid\u00e1cie mus\u00edte zlo\u017ei\u0165 1 500 \u20ac do not\u00e1rskej \u00faschovy, potom poda\u0165 n\u00e1vrh na vstup do likvid\u00e1cie (poplatok 50 \u20ac) a \u010dak\u00e1 sa aspo\u0148 6 mesiacov na v\u00fdmaz z obchodn\u00e9ho registra.<\/li><li>Jednoduch\u0161ou alternat\u00edvou je predaj spolo\u010dnosti.<\/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-700cfda elementor-widget elementor-widget-jkit_heading\" data-id=\"700cfda\" 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_69f4d6c631b05\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co je v roku 2025 lep\u0161ie?<\/h2><\/div><div class=\"heading-section-description\"><p>Univerz\u00e1lna odpove\u010f neexistuje. Ak m\u00e1te ni\u017e\u0161ie pr\u00edjmy, chcete podnika\u0165 sami, o\u010dak\u00e1vate minim\u00e1lnu administrat\u00edvu a potrebujete ma\u0165 peniaze k dispoz\u00edcii \u010do najsk\u00f4r,\u00a0<b>\u017eivnos\u0165<\/b>\u00a0je spravidla lep\u0161ou vo\u013ebou. T\u00fato formu \u010dasto uprednost\u0148uj\u00fa aj \u0161tudenti, d\u00f4chodcovia \u010di mami\u010dky na materskej, ktor\u00ed si chc\u00fa popri in\u00fdch aktivit\u00e1ch nie\u010do privyrobi\u0165.<\/p><p>Naopak, ak pl\u00e1nujete rozsiahlej\u0161ie podnikanie, v\u00e4\u010d\u0161ie obraty a chcete minimalizova\u0165 svoje osobn\u00e9 ru\u010denie \u010di optim\u00e1lne vyu\u017e\u00edva\u0165 mzdy a dividendy, pr\u00edpadne do podnikania vstupujete s viacer\u00fdmi partnermi,\u00a0<b>s. r. o.<\/b>\u00a0pon\u00faka v\u00e4\u010d\u0161iu ochranu a variabilitu.<\/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\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-760eec6 e-flex e-con-boxed e-con e-parent\" data-id=\"760eec6\" 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-e9abf7a elementor-widget elementor-widget-shortcode\" data-id=\"e9abf7a\" 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>Podnikanie \u017divnos\u0165 alebo sro v roku 2025? Autor Richard Duho\u0148 Publikovan\u00e9 9. apr\u00edla 2025 Zdie\u013eajte \u010dl\u00e1nok V roku 2025 patr\u00ed medzi naj\u010dastej\u0161ie podnikate\u013esk\u00e9 dilemy ot\u00e1zka, \u010di podnika\u0165 formou\u00a0\u017eivnosti\u00a0(ako fyzick\u00e1 osoba) alebo si zalo\u017ei\u0165 spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm (s. r. o.). Odpove\u010f nie je univerz\u00e1lna: z\u00e1vis\u00ed od va\u0161ej konkr\u00e9tnej situ\u00e1cie, pl\u00e1novan\u00e9ho rozsahu podnikania, o\u010dak\u00e1van\u00fdch pr\u00edjmov \u010di [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":763,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/776","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=776"}],"version-history":[{"count":19,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/776\/revisions"}],"predecessor-version":[{"id":1229,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/776\/revisions\/1229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/763"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}