{"id":6513,"date":"2022-10-03T14:34:57","date_gmt":"2022-10-03T12:34:57","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=6513"},"modified":"2022-10-31T10:58:49","modified_gmt":"2022-10-31T08:58:49","slug":"najvyhodnejsou-formou-pre-rodinny-holding-je-s-r-o-alebo-a-s-3-cast","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/najvyhodnejsou-formou-pre-rodinny-holding-je-s-r-o-alebo-a-s-3-cast\/","title":{"rendered":"Najv\u00fdhodnej\u0161ou formou pre rodinn\u00fd holding je s.r.o. alebo a.s. (3. \u010das\u0165)"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie.<\/p>\n

\"\"<\/p>\n

Ak sa napr\u00edklad pred\u00e1va spolo\u010dnos\u0165 na \u00farovni FO (fyzickej osoby), m\u00f4\u017ee by\u0165 zdanenie v najhor\u0161om pr\u00edpade a\u017e 25 % (+ 14 % zdravotn\u00e9 odvody). Naopak, pri predaji na \u00farovni PO (pr\u00e1vnickej osoby) m\u00f4\u017ee by\u0165 zdanenie a celkov\u00fd da\u0148ovo-odvodov\u00fd dosah, za predpokladu splnenia ur\u010dit\u00fdch podmienok, nulov\u00e9.<\/p>\n

Aj napriek tomu, \u017ee v s\u00fa\u010dasnosti nie je zaveden\u00e1 da\u0148 z darovania alebo z dedi\u010dstva, pod\u013ea aktu\u00e1lnej pr\u00e1vnej \u00fapravy darovacia zmluva podobne ako z\u00e1vet nem\u00f4\u017ee obsahova\u0165 pr\u00edkazy alebo podmienky pre obdarovan\u00fdch, dedi\u010dov.<\/p>\n

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Predstavme si napr\u00edklad situ\u00e1ciu zakladate\u013ea firmy, ktor\u00fd m\u00e1 syna a\u00a0dc\u00e9ru, ktor\u00ed po smrti zakladate\u013ea firmy zdedia ka\u017ed\u00fd 50 % podiel vo firme. Dc\u00e9ra chce pokra\u010dova\u0165 v\u00a0podnikan\u00ed pod\u013ea vzoru svojho otca a\u00a0syn chce preda\u0165 svoj podiel vo firme a\u00a0postavi\u0165 si dom, preto\u017ee ho do toho tla\u010d\u00ed jeho man\u017eelka. Synovi ni\u010d nebr\u00e1ni v\u00a0predaji jeho podielu, tak\u017ee svoj podiel pred\u00e1 zahrani\u010dn\u00e9mu investorovi ako FO, lebo dc\u00e9ra nem\u00e1 dostatok finan\u010dn\u00fdch prostriedkov na vyplatenie podielu svojho brata. Dc\u00e9ra sa rozhodne nakoniec taktie\u017e preda\u0165 svoj podiel vo firme ako FO, lebo sa nevie so zahrani\u010dn\u00fdm investorom dohodn\u00fa\u0165 na spolo\u010dnom riaden\u00ed a\u00a0smerovan\u00ed firmy. Zahrani\u010dn\u00fd investor chce z\u00a0malej rodinnej firmy vybudova\u0165 medzin\u00e1rodn\u00fa korpor\u00e1ciu a\u00a0pon\u00fakol dc\u00e9re zakladate\u013ea vy\u0161\u0161iu sumu, ako je s\u00fa\u010dasn\u00e1 trhov\u00e1 hodnota jej obchodn\u00e9ho podielu. \u010eal\u0161ie rodinn\u00e9 podnikanie, ktor\u00e9 malo potenci\u00e1l \u017eivi\u0165 gener\u00e1cie potomkov, takto \u201ezaniklo\u201c a\u00a0navy\u0161e bolo aj neefekt\u00edvne zdanen\u00e9.<\/p>\n

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V\u0161eobecne najuzn\u00e1vanej\u0161ou met\u00f3dou, ako dosiahnu\u0165 tieto ciele, je, ako sme u\u017e spomenuli\u00a0v\u00a0predch\u00e1dzaj\u00facom \u010dl\u00e1nku<\/a>, konsolid\u00e1cia majetku viacer\u00fdch spolo\u010dnost\u00ed v\u00a0r\u00e1mci jednej rodinnej firmy, t. j.\u00a0pomocou rodinn\u00e9ho holdingu<\/strong>. V Slovenskej republike je holding definovan\u00fd zatia\u013e iba v teoretickej rovine, \u010do znamen\u00e1, \u017ee sa vyu\u017e\u00edvaj\u00fa\u00a0 in\u0161tit\u00faty, ktor\u00e9 nie s\u00fa holding, ale s\u00fa \u201epovahovo\u201c najbli\u017e\u0161ie k holdingu (viac o holdingu n\u00e1jdete aj v \u010dl\u00e1nku z\u00a08. 2. 2022\u00a0Majetok rodinnej firmy ochr\u00e1ni holding).<\/a><\/p>\n

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Rodinn\u00e1 holdingov\u00e1 spolo\u010dnos\u0165 je v\u00e4\u010d\u0161inou akciov\u00e1 spolo\u010dnos\u0165 alebo spolo\u010dnos\u0165 s\u00a0ru\u010den\u00edm obmedzen\u00fdm (ojedinele dru\u017estvo), ktor\u00e1 sa pou\u017e\u00edva na \u00fa\u010del dr\u017eby a spr\u00e1vy akt\u00edv a\u00a0majetkov\u00fdch \u00fa\u010dast\u00ed v\u00a0dc\u00e9rskych spolo\u010dnostiach rodinnej firmy.<\/p>\n

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Najv\u00fdhodnej\u0161\u00edmi \u00a0formami pre rodinn\u00fd holding na \u00fazem\u00ed Slovenskej republiky s\u00fa spolo\u010dnos\u0165 s\u00a0ru\u010den\u00edm obmedzen\u00fdm, ktor\u00e1 je tradi\u010dne najpreferovanej\u0161ou formou podnikania v r\u00e1mci obchodn\u00fdch spolo\u010dnost\u00ed u\u00a0n\u00e1s, a\u00a0akciov\u00e1 spolo\u010dnos\u0165.<\/p>\n

Okrem be\u017en\u00fdch v\u00fdhod\u00a0spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm<\/strong>\u00a0z\u00a0poh\u013eadu rodinn\u00e9ho holdingu je mo\u017en\u00e9 napr\u00edklad v jej spolo\u010denskej zmluve vyl\u00fa\u010di\u0165 prevod obchodn\u00e9ho podielu na tretie osoby, pr\u00edpadne ho podriadi\u0165 s\u00fahlasu valn\u00e9ho zhroma\u017edenia alebo vyl\u00fa\u010di\u0165 prechod obchodn\u00e9ho podielu na pr\u00e1vneho n\u00e1stupcu spolo\u010dn\u00edka. Tie\u017e je mo\u017en\u00e9 stanovi\u0165, \u017ee obchodn\u00fd podiel nebude predmetom dedenia. Spolo\u010dnos\u0165 s\u00a0ru\u010den\u00edm obmedzen\u00fdm m\u00e1 zvy\u010dajne tie\u017e ni\u017e\u0161ie \u201eprev\u00e1dzkov\u00e9\u201c n\u00e1klady oproti akciovej spolo\u010dnosti.<\/p>\n

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Na druhej strane, v\u00a0ur\u010dit\u00fdch pr\u00edpadoch m\u00f4\u017ee by\u0165 v\u00fdhodnej\u0161ia\u00a0akciov\u00e1 spolo\u010dnos\u0165<\/strong>. V\u00fdhodou akciovej spolo\u010dnosti je neobmedzen\u00fd po\u010det akcion\u00e1rov (v s. r. o. m\u00f4\u017ee by\u0165 maxim\u00e1lne 50 spolo\u010dn\u00edkov), akcion\u00e1r neru\u010d\u00ed za z\u00e1v\u00e4zky spolo\u010dnosti (spolo\u010dn\u00edk s. r. o. ru\u010d\u00ed za z\u00e1v\u00e4zky spolo\u010dnosti do v\u00fd\u0161ky svojho nesplaten\u00e9ho vkladu zap\u00edsan\u00e9ho v obchodnom registri) a\u00a0ur\u010dit\u00e1 miera anonymity, ke\u010f\u017ee z v\u00fdpisu z obchodn\u00e9ho registra nie je mo\u017en\u00e9 zisti\u0165 identitu akcion\u00e1rov spolo\u010dnosti za predpokladu, \u017ee s\u00fa viacer\u00ed (viac ako jeden).<\/p>\n

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Aj napriek tomu, \u017ee rodinn\u00fd holding chr\u00e1ni majetok rodiny, je mo\u017en\u00e9 ho doplni\u0165 v\u00a0pr\u00edpade ve\u013ek\u00fdch majetkov rodiny o\u00a0zvereneck\u00fd alebo s\u00fakromn\u00fd nada\u010dn\u00fd fond<\/strong>, ktor\u00fd zver\u00ed vy\u010dlenen\u00fd majetok do spr\u00e1vy tretej osobe (spr\u00e1vcovi). Z\u00e1kladn\u00fdm princ\u00edpom je preto oddelenie majetku od rodiny. Rodina majetok nevlastn\u00ed, m\u00e1 v\u0161ak na\u0148 z\u00e1sadn\u00fd vplyv a m\u00f4\u017ee vyu\u017e\u00edva\u0165 benefity z\u00a0fondu (vo fonde m\u00f4\u017ee by\u0165 umiestnen\u00fd ak\u00fdko\u013evek majetok). T\u00e1to \u201enadstavba\u201c zabezpe\u010d\u00ed rodine zn\u00ed\u017eenie riz\u00edk vypl\u00fdvaj\u00facich z mo\u017en\u00e9ho zvy\u0161ovania da\u0148ov\u00fdch sadzieb, zavedenia dane z dedi\u010dstva, tzv. \u201emilion\u00e1rskej\u201c dane alebo dane z bohatstva, ktor\u00e1 je zaveden\u00e1 napr\u00edklad v \u0161kandin\u00e1vskych krajin\u00e1ch. Z\u00e1rove\u0148 tento majetok nie je predmetom dedenia a je udr\u017eiavan\u00fd v\u00a0celku. Tie\u017e sa m\u00f4\u017eu ur\u010di\u0165 pravidl\u00e1 a kl\u00e1s\u0165 podmienky na vyu\u017e\u00edvanie majetku vo fonde (na rozdiel od z\u00e1vetu pri dedi\u010dskom konan\u00ed).<\/p>\n

Zvereneck\u00fd a\u00a0s\u00fakromn\u00fd nada\u010dn\u00fd fond nie s\u00fa zatia\u013e zahrnut\u00e9 do slovenskej legislat\u00edvy, ale je mo\u017en\u00e9 zalo\u017ei\u0165 ich v\u00a0\u010ceskej republike.<\/p>\n

[\/vc_column_text][vc_column_text]\u010cl\u00e1nok vy\u0161iel aj na blogu SME: https:\/\/blog.sme.sk\/kino\/ekonomika\/rodinne-firmy-najvyhodnejsou-formou-pre-rodinny-holding-je-s-r-o-alebo-a-s-3-cast\u00a0<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text el_class=”biele” css=”.vc_custom_1647589141373{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #004c6c !important;}”]<\/i> V pr\u00edpade ot\u00e1zok n\u00e1s nev\u00e1hajte kontaktova\u0165<\/a><\/span>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text] Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie. Ak sa napr\u00edklad pred\u00e1va spolo\u010dnos\u0165 na \u00farovni FO (fyzickej osoby), m\u00f4\u017ee by\u0165 zdanenie v najhor\u0161om pr\u00edpade a\u017e 25 % (+ 14 % zdravotn\u00e9 odvody). Naopak, pri predaji na \u00farovni PO (pr\u00e1vnickej osoby) m\u00f4\u017ee by\u0165 zdanenie a celkov\u00fd da\u0148ovo-odvodov\u00fd…<\/p>\n","protected":false},"author":1,"featured_media":6514,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[39,20,9],"tags":[],"class_list":{"0":"post-6513","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-39","8":"category-aktualnezdielneprf","9":"category-novinky","11":"category-20","12":"category-9","13":"description-off"},"yoast_head":"\nNajv\u00fdhodnej\u0161ou formou pre rodinn\u00fd holding je s.r.o. alebo a.s.<\/title>\n<meta name=\"description\" content=\"Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie.\" \/>\n<meta name=\"robots\" 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