{"id":2829,"date":"2024-05-13T12:49:34","date_gmt":"2024-05-13T10:49:34","guid":{"rendered":"https:\/\/kodaplegal.cz\/?p=2829"},"modified":"2024-10-17T15:49:22","modified_gmt":"2024-10-17T13:49:22","slug":"jak-zacit-podnikat-1-dil-osvc-x-s-r-o","status":"publish","type":"post","link":"https:\/\/kodaplegal.cz\/en\/jak-zacit-podnikat-1-dil-osvc-x-s-r-o\/","title":{"rendered":"Jak za\u010d\u00edt podnikat – 1. d\u00edl (OSV\u010c x s.r.o.)"},"content":{"rendered":"

Jak za\u010d\u00edt podnikat? Zah\u00e1jen\u00ed podnikatelsk\u00e9 \u010dinnosti je \u010dasto z\u00e1sadn\u00edm \u017eivotn\u00edm rozhodnut\u00edm. Jako v\u0161em takov\u00fdm rozhodnut\u00edm by proto m\u011bla p\u0159edch\u00e1zet d\u016fkladn\u00e1 p\u0159\u00edprava. Ta by m\u011bla obsahovat i zv\u00e1\u017een\u00ed cel\u00e9 \u0159ady pr\u00e1vn\u00edch ot\u00e1zek. Na co se tedy zam\u011b\u0159it?<\/p>\n\n\n\n

V\u00a0prvn\u00ed \u010d\u00e1sti pl\u00e1novan\u00e9 s\u00e9rii \u010dl\u00e1nk\u016f na toto t\u00e9ma se v\u011bnujeme rozhodnut\u00ed, jakou formu podnik\u00e1n\u00ed zvolit.<\/p>\n\n\n\n

S\u00a0velk\u00fdm zjednodu\u0161en\u00edm (kter\u00e9 se v\u0161ak uplatn\u00ed v\u00a090 % p\u0159\u00edpad\u016f za\u010d\u00ednaj\u00edc\u00edch podnikatel\u016f) lze z\u00fa\u017eit v\u00fdb\u011br na rozhodnut\u00ed mezi fyzickou osobou podnikaj\u00edc\u00ed (OSV\u010c) a spole\u010dnost\u00ed s\u00a0ru\u010den\u00edm omezen\u00fdm. Ob\u011b mo\u017enosti maj\u00ed sv\u00e9 v\u00fdhody a nev\u00fdhody, kter\u00e9 si zde kr\u00e1tce p\u0159edstav\u00edme.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Fyzick\u00e1 osoba podnikaj\u00edc\u00ed – OSV\u010c<\/h4>\n\n\n\n

Podnik\u00e1n\u00ed jako OSV\u010c se hod\u00ed pro jednotlivce, kte\u0159\u00ed pl\u00e1nuj\u00ed minim\u00e1ln\u011b ve st\u0159edn\u011bdob\u00e9m v\u00fdhledu podnikat samostatn\u011b. Necht\u011bj\u00ed se na nikoho dal\u0161\u00edho v\u00e1zat ani spol\u00e9hat a cht\u011bj\u00ed zah\u00e1jit \u010dinnost rychle a jednodu\u0161e.<\/p>\n\n\n\n

K\u00a0zah\u00e1jen\u00ed \u010dinnosti OSV\u010c sta\u010d\u00ed \u010dasto jen ohl\u00e1\u0161en\u00ed \u017eivnostensk\u00e9mu \u00fa\u0159adu, co\u017e plat\u00ed u tzv. voln\u00e9 \u017eivnosti. Ta moment\u00e1ln\u011b obsahuje 81 obor\u016f<\/a> \u010dinnosti a zahrnuje i ve\u0161ker\u00e9 dal\u0161\u00ed \u010dinnosti, kter\u00e9 nepat\u0159\u00ed do jin\u00e9, p\u0159\u00edsn\u011bji regulovan\u00e9 kategorie. Komplikovan\u011bj\u0161\u00ed je proces u \u017eivnost\u00ed \u0159emesln\u00fdch, v\u00e1zan\u00fdch \u010di koncesovan\u00fdch. To jsou \u017eivnosti, u kter\u00fdch se \u00fa\u0159adu prokazuje, \u017ee spl\u0148ujete z\u00e1konem stanoven\u00e9 podm\u00ednky. Jedn\u00e1 se zpravidla o vzd\u011bl\u00e1n\u00ed \u010di odpov\u00eddaj\u00edc\u00ed praxi v oboru.<\/p>\n\n\n\n

Velkou v\u00fdhodou OSV\u010c je mo\u017enost vyu\u017e\u00edt \u201eda\u0148ov\u00fdch v\u00fdhod\u201c jako jsou v\u00fddajov\u00fd pau\u0161\u00e1l, veden\u00ed da\u0148ov\u00e9 evidence, pau\u0161\u00e1ln\u00ed da\u0148, pop\u0159. 15% sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f. OSV\u010c tak nemus\u00ed nap\u0159. v\u00e9st podvojn\u00e9 \u00fa\u010detnictv\u00ed, prokazovat n\u00e1klady, ani v p\u0159\u00edpad\u011b pau\u0161\u00e1ln\u00ed dan\u011b p\u0159ipravovat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Povinnosti k\u00a0\u00fa\u0159ad\u016fm se u pau\u0161\u00e1ln\u00ed dan\u011b nav\u00edc \u010dasto omez\u00ed na to, \u017ee jednou m\u011bs\u00ed\u010dn\u011b zaplat\u00edte pau\u0161\u00e1ln\u00ed \u010d\u00e1stku, kterou si mezi sebe rozd\u011bl\u00ed finan\u010dn\u00ed \u00fa\u0159ad, \u010desk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed a zdravotn\u00ed poji\u0161\u0165ovna.<\/p>\n\n\n\n

To je samoz\u0159ejm\u011b op\u011bt velk\u00e9 zjednodu\u0161en\u00ed. Ka\u017ed\u00e1 \u010dinnost OSV\u010c s sebou nese celou \u0159adu rozli\u010dn\u00fdch pr\u00e1vn\u00edch a administrativn\u00edch povinnost\u00ed. Ka\u017ed\u00fd podnikatel tud\u00ed\u017e mus\u00ed velmi pe\u010dliv\u011b zkoumat a dodr\u017eovat povinnosti, kter\u00e9 se s\u00a0jeho podnikatelskou \u010dinnost\u00ed poj\u00ed.<\/p>\n\n\n\n

Hlavn\u00ed nev\u00fdhodou podnik\u00e1n\u00ed jako OSV\u010c je skute\u010dnost, \u017ee za ve\u0161ker\u00e9 z\u00e1vazky a dluhy odpov\u00edd\u00e1te ve\u0161ker\u00fdm sv\u00fdm majetkem. Je t\u0159eba zhodnotit, jak velk\u00e1 rizika p\u0159i pl\u00e1novan\u00e9 \u010dinnosti hroz\u00ed. Ka\u017edop\u00e1dn\u011b se m\u016f\u017ee st\u00e1t, \u017ee v\u00a0d\u016fsledku \u0161patn\u00fdch podnikatelsk\u00fdch rozhodnut\u00ed \u010di nap\u0159. zp\u016fsoben\u00edm \u0161kody t\u0159et\u00ed osob\u011b p\u0159ijde podnikatel o v\u0161e, co vlastn\u00ed. Ka\u017ed\u00fd by si tak m\u011bl promyslet, jak\u00e1 rizika p\u0159i jeho podnik\u00e1n\u00ed hroz\u00ed, pop\u0159. jak\u00e9 \u0161kody m\u016f\u017ee zp\u016fsobit.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Spole\u010dnost s ru\u010den\u00edm omezen\u00fdm<\/h4>\n\n\n\n

Podnik\u00e1n\u00ed prost\u0159ednictv\u00edm spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm (SRO) se hod\u00ed pro ambici\u00f3zn\u011bj\u0161\u00ed podnikatelsk\u00e9 n\u00e1pady, ve kter\u00fdch se zpravidla po\u010d\u00edt\u00e1 s\u00a0anga\u017eov\u00e1n\u00edm v\u00edce osob, zapojen\u00edm investor\u016f, budouc\u00edm prodejem firmy, \u010di rizikovou \u010dinnost\u00ed.<\/p>\n\n\n\n

Ji\u017e d\u00e1vno neplat\u00ed, \u017ee zalo\u017een\u00ed SRO je komplikovan\u00fd proces. Form\u00e1ln\u011b sta\u010d\u00ed sepsat u not\u00e1\u0159e zakladatelsk\u00fd dokument a zajistit z\u00e1pis do obchodn\u00edho rejst\u0159\u00edku. T\u00edm v\u0161ak proces zah\u00e1jen\u00ed podnik\u00e1n\u00ed teprve za\u010d\u00edn\u00e1. Po vzniku SRO se d\u00e1le zaji\u0161\u0165uje zejm\u00e9na registrace k\u00a0dan\u00edm, veden\u00ed \u00fa\u010detnictv\u00ed, vyd\u00e1v\u00e1n\u00ed faktur, z\u0159izuje p\u0159\u00edpadn\u00e9 \u017eivnostensk\u00e9 \u010di jin\u00e9 opr\u00e1vn\u011bn\u00ed, zprovoz\u0148uje datov\u00e1 schr\u00e1nka a cel\u00e1 \u0159ada dal\u0161\u00edch povinnost\u00ed, kter\u00e9 se poj\u00ed se zvolen\u00fdm oborem podnik\u00e1n\u00ed.<\/p>\n\n\n\n

Pokud je spole\u010dn\u00edk\u016f v\u00edce, doporu\u010dujeme klient\u016fm ji\u017e na za\u010d\u00e1tku d\u016fkladn\u011b promyslet, jak bude prob\u00edhat \u0159\u00edzen\u00ed spole\u010dnosti, obsazen\u00ed org\u00e1n\u016f spole\u010dnosti, v\u00fdplata pod\u00edl\u016f na zisku, kon\u00e1n\u00ed valn\u00fdch hromad, \u0159e\u0161en\u00ed spor\u016f, p\u0159\u00edpadn\u00e9 prodeje pod\u00edl\u016f apod.<\/p>\n\n\n\n

Nev\u00fdhodou SRO je komplikovan\u011bj\u0161\u00ed \u00fa\u010detn\u00ed a da\u0148ov\u00fd re\u017eim. Ka\u017ed\u00e9 SRO mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed, p\u0159ipravovat \u00fa\u010detn\u00ed z\u00e1v\u011brky, svol\u00e1vat minim\u00e1ln\u011b jednou ro\u010dn\u011b valnou hromadu, p\u0159ipravovat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaji\u0161\u0165ovat aktu\u00e1ln\u00ed z\u00e1pisy ve ve\u0159ejn\u00fdch rejst\u0159\u00edc\u00edch a sb\u00edrce listin.<\/p>\n\n\n\n

Da\u0148ov\u00fd re\u017eim m\u016f\u017ee b\u00fdt oproti OSV\u010c m\u00e9n\u011b v\u00fdhodn\u00fd. SRO mus\u00ed v\u00a0\u00fa\u010detnictv\u00ed evidovat p\u0159\u00edjmy a v\u00fddaje a nem\u016f\u017ee oproti OSV\u010c vyu\u017e\u00edt v\u00fdhodn\u00fd v\u00fddajov\u00fd pau\u0161\u00e1l ani pau\u0161\u00e1ln\u00ed da\u0148. Da\u0148 z\u00a0p\u0159\u00edjm\u016f u SRO \u010din\u00ed 21 % z\u00a0da\u0148ov\u00e9ho z\u00e1kladu (zjednodu\u0161en\u011b p\u0159\u00edjmy \u2013 v\u00fddaje). Pokud si spole\u010dn\u00edci cht\u011bj\u00ed zisky SRO vyplatit, mus\u00ed nav\u00edc p\u0159i v\u00fdplat\u011b zaplatit 15% sr\u00e1\u017ekovou da\u0148, \u010d\u00edm\u017e efektivn\u011b dojde ke dvoj\u00edmu zdan\u011bn\u00ed.<\/p>\n\n\n\n

Velkou v\u00fdhodou je v\u0161ak bezpe\u010dnost. Spole\u010dn\u00edci SRO toti\u017e ru\u010d\u00ed za z\u00e1vazky SRO jen do v\u00fd\u0161e nesplacen\u00e9ho vkladu, jeho\u017e minim\u00e1ln\u00ed v\u00fd\u0161e je dnes u\u017e jen 1 K\u010d. Ru\u010den\u00ed cel\u00fdm majetkem v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech hroz\u00ed jednatel\u016fm SRO, ale k\u00a0tomu a\u017e v\u00a0jednom z\u00a0n\u00e1sleduj\u00edc\u00edch d\u00edl\u016f. Pokud tedy spole\u010dn\u00edci p\u0159i zalo\u017een\u00ed SRO splat\u00ed cel\u00fd sv\u016fj vklad (co\u017e je b\u011b\u017en\u00e9), nijak neru\u010d\u00ed za dluhy spole\u010dnosti.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Z\u00e1v\u011br<\/h4>\n\n\n\n

Jednoduch\u00e1 odpov\u011b\u010f na ot\u00e1zku jakou formu podnik\u00e1n\u00ed zvolit bohu\u017eel neexistuje. Za\u010d\u00ednaj\u00edc\u00ed podnikatel\u00e9 by se v\u0161ak t\u00e9to volb\u011b m\u011bli d\u016fkladn\u011b v\u011bnovat. \u0160patn\u011b zvolen\u00e1 forma m\u016f\u017ee v\u00e9st ke zbyte\u010dn\u00fdm n\u00e1klad\u016fm, administrativn\u00edm komplikac\u00edm a v\u00a0extr\u00e9mn\u00edm p\u0159\u00edpad\u011b a\u017e k ne\u00fasp\u011bchu podnikatelsk\u00e9ho z\u00e1m\u011bru.<\/p>\n\n\n\n

V\u0161em za\u010d\u00ednaj\u00edc\u00edm podnikatel\u016fm proto doporu\u010dujeme p\u0159edem zkonzultovat volbu formy podnik\u00e1n\u00ed s advok\u00e1tem a da\u0148ov\u00fdm poradcem. Jedna takov\u00e1 konzultace se m\u016f\u017ee vyplatit i ston\u00e1sobn\u011b. Probl\u00e9m\u016fm je toti\u017e nejl\u00e9pe p\u0159edch\u00e1zet.<\/p>\n\n\n\n

V\u00a0KODAP legal V\u00e1s cel\u00fdm procesem r\u00e1di provedeme.<\/p>","protected":false},"excerpt":{"rendered":"

Jak za\u010d\u00edt podnikat? Zah\u00e1jen\u00ed podnikatelsk\u00e9 \u010dinnosti je \u010dasto z\u00e1sadn\u00edm \u017eivotn\u00edm rozhodnut\u00edm. Jako v\u0161em takov\u00fdm rozhodnut\u00edm by proto m\u011bla p\u0159edch\u00e1zet d\u016fkladn\u00e1 p\u0159\u00edprava. Ta by m\u011bla obsahovat i zv\u00e1\u017een\u00ed cel\u00e9 \u0159ady pr\u00e1vn\u00edch ot\u00e1zek. Na co se tedy zam\u011b\u0159it? V\u00a0prvn\u00ed \u010d\u00e1sti pl\u00e1novan\u00e9 s\u00e9rii \u010dl\u00e1nk\u016f na toto t\u00e9ma se v\u011bnujeme rozhodnut\u00ed, jakou formu podnik\u00e1n\u00ed zvolit. S\u00a0velk\u00fdm zjednodu\u0161en\u00edm (kter\u00e9 se […]<\/p>","protected":false},"author":2,"featured_media":2835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[346,70],"tags":[139,324,141,325,321,323],"class_list":["post-2829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuality","category-obchodni-pravo","tag-advokat-liberec","tag-advokat-obchodni-pravo","tag-advokatni-kancelar-liberec","tag-advokatni-kancelar-obchodni-pravo","tag-jak-zacit-podnikat","tag-osvc"],"yoast_head":"\nJak za\u010d\u00edt podnikat - 1. d\u00edl (OSV\u010c x s.r.o.) | KODAP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kodaplegal.cz\/en\/jak-zacit-podnikat-1-dil-osvc-x-s-r-o\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak za\u010d\u00edt podnikat - 1. d\u00edl (OSV\u010c x s.r.o.) | KODAP Legal\" \/>\n<meta property=\"og:description\" content=\"Jak za\u010d\u00edt podnikat? Zah\u00e1jen\u00ed podnikatelsk\u00e9 \u010dinnosti je \u010dasto z\u00e1sadn\u00edm \u017eivotn\u00edm rozhodnut\u00edm. Jako v\u0161em takov\u00fdm rozhodnut\u00edm by proto m\u011bla p\u0159edch\u00e1zet d\u016fkladn\u00e1 p\u0159\u00edprava. Ta by m\u011bla obsahovat i zv\u00e1\u017een\u00ed cel\u00e9 \u0159ady pr\u00e1vn\u00edch ot\u00e1zek. Na co se tedy zam\u011b\u0159it? V\u00a0prvn\u00ed \u010d\u00e1sti pl\u00e1novan\u00e9 s\u00e9rii \u010dl\u00e1nk\u016f na toto t\u00e9ma se v\u011bnujeme rozhodnut\u00ed, jakou formu podnik\u00e1n\u00ed zvolit. 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