{"id":10710,"date":"2026-01-15T07:00:00","date_gmt":"2026-01-15T05:00:00","guid":{"rendered":"https:\/\/modernipravnik.cz\/?p=10710"},"modified":"2026-06-11T00:06:21","modified_gmt":"2026-06-10T22:06:21","slug":"prodej-firmy-2026","status":"publish","type":"post","link":"https:\/\/modernipravnik.cz\/en\/blog\/prodej-firmy-2026\/","title":{"rendered":"Prodej firmy 2026: Pro\u010d je te\u010f nejlep\u0161\u00ed \u010das prodat pod\u00edl bez dan\u011b"},"content":{"rendered":"<h1 style=\"text-align: center;\"><strong>Pro\u010d je pr&aacute;v\u011b TE\u010e, v&nbsp;roce 2026, nejlep&scaron;&iacute; \u010das&nbsp;na prodej firmy, nebo&nbsp;SPV i\u00a0s&nbsp;nemovitost&iacute;? Nedan&iacute;te nic, pokud uplynul \u010dasov&yacute; test!<\/strong><\/h1>\n<p>&nbsp;<\/p>\n<p><em>Od 1. 1. 2026\u00a0zjednodu&scaron;ily a\u00a0zlevnily \u010desk&eacute; z&aacute;kony pro fyzick&eacute; osoby prodej firemn&iacute;ch pod&iacute;l\u016f a\u00a0akci&iacute;. Ro\u010dn&iacute; limit 40 000 000\u00a0K\u010d pro osvobozen&iacute; p\u0159&iacute;jm\u016f z\u00a0prodeje pod&iacute;l\u016f a\u00a0cenn&yacute;ch pap&iacute;r\u016f st&aacute;tn&iacute; z&aacute;kon zru&scaron;il. Pokud fyzick&aacute; osoba spln&iacute; \u010dasov&yacute; test, st&aacute;t osvobod&iacute; p\u0159&iacute;jem z\u00a0prodeje od dan\u011b z\u00a0p\u0159&iacute;jm\u016f bez limitu, bez ohledu na v&yacute;&scaron;i transakce. To v\u00a0praxi znamen&aacute;: kdo dnes prod&aacute; pod&iacute;l ve firm\u011b (typicky s.r.o. nebo akcie holdingov&eacute; spole\u010dnosti vlastn&iacute;c&iacute; nemovitosti), m\u016f\u017ee p\u0159i spr&aacute;vn&eacute;m nastaven&iacute; \u010dasto realizovat prodej zcela bez dan\u011b z\u00a0p\u0159&iacute;jm\u016f. Z\u00a0hlediska M&#038;A transakc&iacute; p\u0159edstavuje toto mimo\u0159&aacute;dn\u011b p\u0159&iacute;zniv&eacute; okno.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/tqHpHesK-NY\" title=\"Video - p\u0159ehled\" frameborder=\"0\" allowfullscreen><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Co se vlastn\u011b zm\u011bnilo? Konec 40\u00a0milionov&eacute;ho limitu!<\/strong><\/h2>\n<h3><strong>Jak to bylo v\u00a0roce 2025?<\/strong><\/h3>\n<p>Od 1. 1. 2025\u00a0byl do z&aacute;kona o\u00a0dan&iacute;ch z\u00a0p\u0159&iacute;jm\u016f zaveden tzv.\u00a0strop 40\u00a0mil. K\u010d - souhrnn&yacute; ro\u010dn&iacute; limit osvobozen&yacute;ch p\u0159&iacute;jm\u016f z\u00a0prodeje: pod&iacute;l\u016f v\u00a0obchodn&iacute;ch korporac&iacute;ch, cenn&yacute;ch pap&iacute;r\u016f (typicky akci&iacute;), kryptoaktiv. Pokud &scaron;lo o\u00a0p\u0159&iacute;jmy, kter&eacute; jinak splnily \u010dasov&yacute; test pro osvobozen&iacute; (u\u00a0akci&iacute; obvykle 3\u00a0roky, u\u00a0pod&iacute;l\u016f 5\u00a0let).<\/p>\n<p>&nbsp;<\/p>\n<p>Mechanismus&nbsp;fungoval n&aacute;sledovn\u011b:<\/p>\n<ul>\n<li>z&aacute;kon osvobozoval p\u0159&iacute;jmy do v&yacute;&scaron;e 40 000 000\u00a0K\u010d za zda\u0148ovac&iacute; obdob&iacute;,<\/li>\n<li>\u010d&aacute;st p\u0159&iacute;jm\u016f nad tuto hranici z&aacute;kon pova\u017eoval za zdaniteln&yacute; z&aacute;klad (respektive jeho pom\u011brnou \u010d&aacute;st po zohledn\u011bn&iacute; po\u0159izovac&iacute; ceny).<\/li>\n<\/ul>\n<p>V\u00a0praxi to znamenalo, \u017ee z&aacute;kon poprv&eacute; citeln\u011b zda\u0148oval&nbsp;i velk&eacute; prodeje firem. Ke zdan\u011bn&iacute; doch&aacute;zelo i\u00a0tehdy, pokud prod&aacute;vaj&iacute;c&iacute; dr\u017eel pod&iacute;l dlouhodob\u011b a\u00a0splnil \u010dasov&yacute; test.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Jak je to od 1. 1. 2026?<\/strong><\/h3>\n<p>Na z&aacute;klad\u011b novely schv&aacute;len&eacute; v\u00a0roce 2025\u00a0do&scaron;lo k\u00a0op\u011btovn&eacute;mu obratu v\u00a0da\u0148ov&eacute;m re\u017eimu. U\u00a0pod&iacute;l\u016f v\u00a0obchodn&iacute;ch spole\u010dnostech a\u00a0u akci&iacute; se strop 40\u00a0mil. K\u010d ru&scaron;&iacute; od 1. 1. 2026. Pokud fyzick&aacute; osoba spln&iacute; \u010dasov&yacute; test (3\u00a0roky u\u00a0cenn&yacute;ch pap&iacute;r\u016f, 5\u00a0let u\u00a0pod&iacute;l\u016f), je p\u0159&iacute;jem z\u00a0prodeje bezlimitn\u011b osvobozen. V&yacute;&scaron;e kupn&iacute; ceny ji\u017e neovliv\u0148uje osvobozen&iacute;, a\u0165 u\u017e se prod&aacute;v&aacute; za 10, 50\u00a0nebo 500\u00a0milion\u016f K\u010d.<\/p>\n<p data-start=\"1783\" data-end=\"1991\">U\u00a0kryptoaktiv limit 40\u00a0mil. K\u010d z&aacute;kon&nbsp;zachov&aacute;v&aacute; beze zm\u011bny. Tento v&yacute;klad potvrzuj&iacute; nejen materi&aacute;ly Ministerstva financ&iacute; a\u00a0Finan\u010dn&iacute; spr&aacute;vy, ale tak&eacute; odborn&eacute; da\u0148ov&eacute; \u010dl&aacute;nky a\u00a0koment&aacute;\u0159e.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>&#8220;&Uacute;\u010detn&iacute; p\u0159ecen\u011bn&iacute;&ldquo; z\u00a0roku 2025\u00a0u\u017e samo o\u00a0sob\u011b nesta\u010d&iacute;<\/strong><\/h2>\n<p data-start=\"1751\" data-end=\"2144\">V\u00a0reakci na zaveden&iacute; limitu 40\u00a0milion\u016f K\u010d v\u00a0roce 2025\u00a0investo\u0159i a\u00a0vlastn&iacute;ci firem aktivn\u011b hledali zp\u016fsoby, jak zm&iacute;rnit jeho dopady. V\u00a0praxi se sna\u017eili p\u0159epo\u010d&iacute;tat hodnotu pod&iacute;l\u016f nebo nemovitost&iacute; v\u00a0&uacute;\u010detnictv&iacute;. \u010casto nav&yacute;&scaron;ili &uacute;\u010detn&iacute; hodnotu majetku p\u0159ecen\u011bn&iacute;m na re&aacute;lnou hodnotu. N\u011bkte\u0159&iacute; strukturovali nebo rozlo\u017eili&nbsp;transakce tak, aby se form&aacute;ln\u011b vyhnuli uplatn\u011bn&iacute; limitu.<\/p>\n<p data-start=\"2146\" data-end=\"2418\">Je nutn&eacute; d\u016fsledn\u011b rozli&scaron;ovat mezi &uacute;\u010detn&iacute; hodnotou majetku a\u00a0da\u0148ov&yacute;m re\u017eimem. &Uacute;\u010detn&iacute; hodnota ukazuje, jak podnik eviduje aktivum v\u00a0&uacute;\u010detnictv&iacute;. Da\u0148ov&yacute; re\u017eim naopak ur\u010duje, co z&aacute;kon uzn&aacute;v&aacute; jako da\u0148ov\u011b relevantn&iacute; vstupn&iacute; cenu a\u00a0kdy skute\u010dn\u011b vznik&aacute; zdaniteln&yacute; p\u0159&iacute;jem.<\/p>\n<p data-start=\"2420\" data-end=\"2938\">Pouh&eacute; vnitropodnikov&eacute; &uacute;\u010detn&iacute; p\u0159ecen\u011bn&iacute; zpravidla samo o\u00a0sob\u011b nevytv&aacute;\u0159&iacute; zdaniteln&yacute; p\u0159&iacute;jem vlastn&iacute;ka pod&iacute;lu. Z&aacute;rove\u0148 nem\u011bn&iacute; automaticky da\u0148ovou vstupn&iacute; cenu pro &uacute;\u010dely dan\u011b z\u00a0p\u0159&iacute;jm\u016f fyzick&yacute;ch osob p\u0159i n&aacute;sledn&eacute;m prodeji. Pokud p\u0159ecen\u011bn&iacute; neodpov&iacute;d&aacute; re&aacute;ln&eacute; transak\u010dn&iacute; realit\u011b, vznik&aacute; dal&scaron;&iacute; riziko. Typicky jde o\u00a0situace, kdy&nbsp;podnik neprovedl&nbsp;p\u0159evod, neprob\u011bhlo protipln\u011bn&iacute; nebo&nbsp;nezm\u011bnil vlastn&iacute;ka. V\u00a0t\u011bchto p\u0159&iacute;padech m\u016f\u017ee spr&aacute;vce dan\u011b hodnotit p\u0159ecen\u011bn&iacute; jako \u010dist\u011b form&aacute;ln&iacute; nebo &uacute;\u010delov&eacute;.<\/p>\n<p data-start=\"2940\" data-end=\"3268\">Finan\u010dn&iacute; spr&aacute;va vyu\u017e&iacute;v&aacute; obecnou klauzuli proti zneu\u017eit&iacute; pr&aacute;va (GAAR). Rovn\u011b\u017e se op&iacute;r&aacute; o\u00a0ust&aacute;lenou judikaturu Nejvy&scaron;&scaron;&iacute;ho spr&aacute;vn&iacute;ho soudu, kter&aacute; umo\u017e\u0148uje pominout operace bez ekonomick&eacute;ho smyslu. Pokud spr&aacute;vce dan\u011b shled&aacute;, \u017ee d\u0159&iacute;v\u011bj&scaron;&iacute; &bdquo;p\u0159ecen\u011bn&iacute;&ldquo; nem\u011blo tvrzen&eacute; da\u0148ov&eacute; &uacute;\u010dinky, m\u016f\u017ee p\u0159i re&aacute;ln&eacute;m prodeji dom\u011b\u0159it da\u0148.<\/p>\n<p data-start=\"3270\" data-end=\"3756\">Samotn&eacute; &uacute;\u010detn&iacute; p\u0159ecen\u011bn&iacute; proto v\u00a0roce 2025\u00a0mnoha poplatn&iacute;k\u016fm nep\u0159ineslo o\u010dek&aacute;vanou da\u0148ovou jistotu. P\u0159i skute\u010dn&eacute;m prodeji v\u00a0n&aacute;sleduj&iacute;c&iacute;ch letech m\u016f\u017ee spr&aacute;vce dan\u011b dom\u011b\u0159it da\u0148, pokud zvolen&eacute; struktury nebo kroky vyhodnot&iacute; jako &uacute;\u010delov&eacute;. O\u00a0to v&yacute;znamn\u011bj&scaron;&iacute; je sou\u010dasn&aacute; situace. P\u0159i re&aacute;ln&eacute;m prodeji firemn&iacute;ho pod&iacute;lu ji\u017e nen&iacute; nutn&eacute; spol&eacute;hat na slo\u017eit&eacute; konstrukce. Z&aacute;konn&yacute; re\u017eim se vrac&iacute; k\u00a0jednoduch&eacute;mu principu: spln\u011bn&iacute; \u010dasov&eacute;ho testu znamen&aacute; osvobozen&iacute; od dan\u011b bez limitu.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Prodeje firem a\u00a0M&#038;A: pro\u010d je te\u010f okno mimo\u0159&aacute;dn\u011b p\u0159&iacute;zniv&eacute;?<\/strong><\/h2>\n<p>Zru&scaron;en&iacute; limitu 40\u00a0milion\u016f K\u010d m&aacute; z&aacute;sadn&iacute; v&yacute;znam p\u0159edev&scaron;&iacute;m pro vlastn&iacute;ky rodinn&yacute;ch firem. V&yacute;znamn\u011b&nbsp;ovliv\u0148uje tak&eacute; investory s\u00a0v\u011bt&scaron;&iacute;mi majetkov&yacute;mi &uacute;\u010dastmi. Dopad m&aacute; rovn\u011b\u017e na zakladatele startup\u016f a\u00a0rychle rostouc&iacute;ch spole\u010dnost&iacute;. Nem&eacute;n\u011b d\u016fle\u017eit&eacute; je toto opat\u0159en&iacute; i\u00a0pro majitele SPV a\u00a0holdingov&yacute;ch struktur. Zejm&eacute;na tam, kde tyto spole\u010dnosti dr\u017e&iacute; v&yacute;znamn&eacute; nemovitosti nebo jin&aacute; investi\u010dn&iacute; aktiva.<\/p>\n<h3><strong>Jak re\u017eim funguje od roku 2026\u00a0u\u00a0fyzick&yacute;ch osob<\/strong><\/h3>\n<p>Od roku 2026\u00a0plat&iacute;, \u017ee pokud fyzick&aacute; osoba dr\u017e&iacute; pod&iacute;l ve spole\u010dnosti po dobu del&scaron;&iacute; ne\u017e p\u011bt let (tzv.\u00a0\u010dasov&yacute; test), p\u0159&iacute;padn\u011b dr\u017e&iacute; akcie d&eacute;le ne\u017e t\u0159i roky (\u010dasov&yacute; test), je p\u0159&iacute;jem z\u00a0prodeje tohoto pod&iacute;lu nebo akci&iacute; pln\u011b osvobozen od dan\u011b z\u00a0p\u0159&iacute;jm\u016f. Osvobozen&iacute; se p\u0159itom u\u00a0t\u011bchto aktiv uplatn&iacute; bez jak&eacute;hokoli horn&iacute;ho limitu, proto\u017ee dosavadn&iacute; hranice 40\u00a0milion\u016f K\u010d byla zru&scaron;ena.<\/p>\n<h3><strong>Dopady na M&#038;A transakce<\/strong><\/h3>\n<p>Z\u00a0praktick&eacute;ho hlediska to znamen&aacute;, \u017ee ji\u017e nen&iacute; nutn&eacute; rozkl&aacute;dat prodej do v&iacute;ce let nebo mezi v&iacute;ce osob, ani um\u011ble konstruovat mezikroky pouze za &uacute;\u010delem prolomen&iacute; d\u0159&iacute;v\u011bj&scaron;&iacute;ho \u010dty\u0159icetimilionov&eacute;ho stropu. Nov\u011b m\u016f\u017ee prod&aacute;vaj&iacute;c&iacute; uzav\u0159&iacute;t i\u00a0velmi v&yacute;znamnou transakci. Typicky jde nap\u0159&iacute;klad o\u00a0prodej 100% pod&iacute;lu v\u00a0hodnot\u011b 150\u00a0a\u017e 300\u00a0milion\u016f K\u010d. Pokud jsou spln\u011bny z&aacute;konn&eacute; podm&iacute;nky, da\u0148 z\u00a0p\u0159&iacute;jm\u016f na stran\u011b prod&aacute;vaj&iacute;c&iacute; fyzick&eacute; osoby m\u016f\u017ee b&yacute;t nulov&aacute;.<\/p>\n<p>\u010cesk&eacute; odborn&eacute; koment&aacute;\u0159e tuto zm\u011bnu v&yacute;slovn\u011b ozna\u010duj&iacute; za v&yacute;razn&eacute; sn&iacute;\u017een&iacute; da\u0148ov&eacute;ho zat&iacute;\u017een&iacute; velk&yacute;ch transakc&iacute; a\u00a0za n&aacute;vrat k\u00a0jednodu&scaron;&scaron;&iacute;mu a\u00a0systemati\u010dt\u011bj&scaron;&iacute;mu da\u0148ov&eacute;mu re\u017eimu.<\/p>\n<p>&nbsp;<\/p>\n<h2 data-start=\"235\" data-end=\"313\"><strong>P\u0159&iacute;m&yacute; prodej vs. prodej spole\u010dnosti, kter&aacute; nemovitost vlastn&iacute;<\/strong><\/h2>\n<p data-start=\"315\" data-end=\"524\">P\u0159i prodeji nemovitost&iacute; je nutn&eacute; d\u016fsledn\u011b rozli&scaron;ovat dva z&aacute;kladn&iacute; sc&eacute;n&aacute;\u0159e, kter&eacute; se z\u00a0da\u0148ov&eacute;ho hlediska \u0159&iacute;d&iacute; odli&scaron;n&yacute;mi pravidly a\u00a0na kter&eacute; se zm\u011bny kolem zru&scaron;en&iacute; \u010dty\u0159icetimilionov&eacute;ho limitu prom&iacute;taj&iacute; rozd&iacute;ln\u011b.<\/p>\n<h3 data-start=\"526\" data-end=\"571\"><strong>P\u0159&iacute;m&yacute; prodej nemovitosti fyzickou osobou<\/strong><\/h3>\n<p data-start=\"573\" data-end=\"958\">P\u0159&iacute;m&yacute; prodej nemovitosti fyzickou osobou se \u0159&iacute;d&iacute; samostatn&yacute;m da\u0148ov&yacute;m re\u017eimem. Typicky se&nbsp;uplat\u0148uje \u010dasov&yacute; test desetilet&eacute; dr\u017eby, p\u0159&iacute;padn\u011b spln\u011bn&iacute; podm&iacute;nek pro osvobozen&iacute; p\u0159i u\u017e&iacute;v&aacute;n&iacute; nemovitosti k\u00a0vlastn&iacute;mu bydlen&iacute;. Limit 40\u00a0milion\u016f K\u010d se t\u011bchto p\u0159&iacute;m&yacute;ch prodej\u016f nikdy net&yacute;kal, proto\u017ee byl zaveden v&yacute;hradn\u011b pro p\u0159&iacute;jmy z\u00a0prodeje cenn&yacute;ch pap&iacute;r\u016f, obchodn&iacute;ch pod&iacute;l\u016f a\u00a0pozd\u011bji tak&eacute; kryptoaktiv.<\/p>\n<h3 data-start=\"960\" data-end=\"1019\"><strong>Prodej pod&iacute;lu ve spole\u010dnosti, kter&aacute; nemovitost vlastn&iacute;<\/strong><\/h3>\n<p data-start=\"1021\" data-end=\"1390\">Odli&scaron;n&aacute; situace nast&aacute;v&aacute; v\u00a0p\u0159&iacute;pad\u011b prodeje obchodn&iacute;ho pod&iacute;lu nebo akci&iacute; ve spole\u010dnosti, kter&aacute; nemovitost vlastn&iacute;, typicky v\u00a0r&aacute;mci struktury SPV, s.r.o. nebo akciov&eacute; spole\u010dnosti. Zde uplat\u0148uje da\u0148ov&yacute; re\u017eim pro prodej pod&iacute;l\u016f a\u00a0cenn&yacute;ch pap&iacute;r\u016f. Pr&aacute;v\u011b v\u00a0t&eacute;to oblasti byl v\u00a0roce 2025\u00a0zaveden limit 40\u00a0milion\u016f K\u010d na osvobozen&iacute; p\u0159&iacute;jm\u016f, kter&yacute; je v&scaron;ak od roku 2026\u00a0op\u011bt zru&scaron;en.<\/p>\n<p data-start=\"1021\" data-end=\"1390\">&nbsp;<\/p>\n<h2 data-start=\"1392\" data-end=\"1437\"><strong>Praktick&aacute; realita na realitn&iacute;m a\u00a0M&#038;A trhu<\/strong><\/h2>\n<p data-start=\"1439\" data-end=\"1806\">V\u00a0praxi je b\u011b\u017en&eacute;, \u017ee v&yacute;znamn&eacute; nebo komer\u010dn&iacute; nemovitosti, jako jsou reziden\u010dn&iacute; projekty, kancel&aacute;\u0159sk&eacute; budovy, retailov&eacute; prostory, logistick&eacute; are&aacute;ly \u010di pr\u016fmyslov&eacute; objekty, nejsou vlastn\u011bny p\u0159&iacute;mo fyzick&yacute;mi osobami. Jsou dr\u017eeny prost\u0159ednictv&iacute;m &uacute;\u010delov&yacute;ch spole\u010dnost&iacute; (SPV). Kupuj&iacute;c&iacute; pak nekupuje samotnou nemovitost, ale pod&iacute;l ve spole\u010dnosti, kter&aacute; je jej&iacute;m vlastn&iacute;kem.<\/p>\n<p data-start=\"1808\" data-end=\"2156\">D&iacute;ky zru&scaron;en&iacute; \u010dty\u0159icetimilionov&eacute;ho limitu je nyn&iacute; prodej takov&eacute;ho pod&iacute;lu da\u0148ov\u011b v&yacute;razn\u011b p\u0159&iacute;zniv\u011bj&scaron;&iacute;, pokud prod&aacute;vaj&iacute;c&iacute; fyzick&aacute; osoba spln&iacute; z&aacute;konn&yacute; \u010dasov&yacute; test. Odborn&iacute;ci proto doporu\u010duj&iacute;, \u017ee nyn&iacute; je vhodn&eacute; obdob&iacute; pro prodej firem a\u00a0nep\u0159&iacute;mo i\u00a0nemovitost&iacute;, zejm&eacute;na tam, kde je majetek strukturov&aacute;n p\u0159es obchodn&iacute; spole\u010dnosti.<\/p>\n<h2 data-start=\"2158\" data-end=\"2213\"><strong>Modelov&yacute; p\u0159&iacute;klad: prodej firmy v\u00a0roce 2025\u00a0vs. 2026<\/strong><\/h2>\n<p data-start=\"2215\" data-end=\"2442\">N&aacute;sleduj&iacute;c&iacute; modelov&yacute; p\u0159&iacute;klad je zjednodu&scaron;en&yacute; a\u00a0nepracuje s\u00a0po\u0159izovac&iacute; cenou, progres&iacute; sazby ani solid&aacute;rn&iacute; p\u0159ir&aacute;\u017ekou. Slou\u017e&iacute; v&scaron;ak k\u00a0ilustraci rozd&iacute;lu mezi rokem 2025\u00a0a\u00a02026\u00a0obdobn\u011b, jak je b\u011b\u017en&eacute; v\u00a0odborn&yacute;ch da\u0148ov&yacute;ch koment&aacute;\u0159&iacute;ch.<\/p>\n<p data-start=\"2444\" data-end=\"2649\">Fyzick&aacute; osoba vlastn&iacute; 100% pod&iacute;l ve spole\u010dnosti s.r.o., kter&yacute; dr\u017e&iacute; d&eacute;le ne\u017e p\u011bt let, tak\u017ee \u010dasov&yacute; test je spln\u011bn. Rozhoduje se, zda pod&iacute;l prod&aacute; v\u00a0roce 2025, nebo v\u00a0roce 2026. Kupn&iacute; cena \u010din&iacute; 80\u00a0milion\u016f K\u010d.<\/p>\n<h3 data-start=\"2651\" data-end=\"2686\"><strong>Varianta A: prodej v\u00a0roce 2025<\/strong><\/h3>\n<p data-start=\"2688\" data-end=\"2916\">V\u00a0roce 2025\u00a0je p\u0159&iacute;jem z\u00a0prodeje pod&iacute;lu osvobozen od dan\u011b pouze do v&yacute;&scaron;e 40\u00a0milion\u016f K\u010d. \u010c&aacute;st p\u0159&iacute;jmu p\u0159esahuj&iacute;c&iacute; tento limit, tedy dal&scaron;&iacute;ch 40\u00a0milion\u016f K\u010d, ji\u017e osvobozena nen&iacute; a\u00a0podl&eacute;h&aacute; zdan\u011bn&iacute;. Zjednodu&scaron;en\u011b \u0159e\u010deno sazbou 15\u00a0a\u017e 23 %.<\/p>\n<p data-start=\"2918\" data-end=\"3135\">P\u0159i zjednodu&scaron;en&eacute;m v&yacute;po\u010dtu tak z\u016fst&aacute;v&aacute; 40\u00a0milion\u016f K\u010d osvobozen&yacute;ch a\u00a0dal&scaron;&iacute;ch 40\u00a0milion\u016f K\u010d se zda\u0148uje. P\u0159i pou\u017eit&iacute; vy&scaron;&scaron;&iacute; sazby by samotn&aacute; da\u0148 mohla \u010dinit p\u0159ibli\u017en\u011b 9,2\u00a0milionu K\u010d, co\u017e je v&scaron;ak pouze ilustrativn&iacute; v&yacute;po\u010det.<\/p>\n<h3><strong>Varianta B: prodej v\u00a0roce 2026<\/strong><\/h3>\n<p data-start=\"3174\" data-end=\"3447\">Od 1. ledna 2026\u00a0se limit 40\u00a0milion\u016f K\u010d u\u00a0prodeje pod&iacute;l\u016f a\u00a0akci&iacute; ru&scaron;&iacute;. Pokud je spln\u011bn \u010dasov&yacute; test p\u011bti let dr\u017eby, je cel&yacute; p\u0159&iacute;jem z\u00a0prodeje pod&iacute;lu osvobozen od dan\u011b z\u00a0p\u0159&iacute;jm\u016f fyzick&yacute;ch osob. V\u00a0uveden&eacute;m p\u0159&iacute;kladu tak m\u016f\u017ee b&yacute;t v&yacute;sledn&aacute; da\u0148ov&aacute; povinnost vlastn&iacute;ka pod&iacute;lu nulov&aacute;.<\/p>\n<p data-start=\"3449\" data-end=\"3646\">Rozd&iacute;l mezi prodejem v\u00a0roce 2025\u00a0a\u00a0v roce 2026\u00a0se tedy m\u016f\u017ee pohybovat v\u00a0\u0159&aacute;du jednotek a\u017e des&iacute;tek milion\u016f korun. V&yacute;hradn\u011b v\u00a0z&aacute;vislosti na na\u010dasov&aacute;n&iacute; transakce a\u00a0spln\u011bn&iacute; podm&iacute;nek pro osvobozen&iacute;.<\/p>\n<p data-start=\"3449\" data-end=\"3646\">&nbsp;<\/p>\n<h2 data-start=\"3648\" data-end=\"3712\"><strong>Pro\u010d je sou\u010dasn&eacute; obdob&iacute; mimo\u0159&aacute;dn\u011b p\u0159&iacute;zniv&eacute; pro M&#038;A transakce<\/strong><\/h2>\n<p data-start=\"122\" data-end=\"514\">Z\u00a0pohledu vlastn&iacute;k\u016f firem a\u00a0investor\u016f m&aacute; kombinace faktor\u016f platn&yacute;ch od roku 2026\u00a0velmi siln&yacute; ekonomick&yacute; smysl. Bezlimitn&iacute; osvobozen&iacute; p\u0159&iacute;jm\u016f z\u00a0prodeje pod&iacute;l\u016f a\u00a0akci&iacute; p\u0159i spln\u011bn&iacute; \u010dasov&eacute;ho testu vrac&iacute; jednoduch&yacute; a\u00a0p\u0159edv&iacute;dateln&yacute; da\u0148ov&yacute; re\u017eim. Oproti roku 2025\u00a0z&aacute;rove\u0148 odpad&aacute; pot\u0159eba spol&eacute;hat na &uacute;\u010detn&iacute; p\u0159ecen\u011bn&iacute; nebo slo\u017eit&eacute; struktury, kter&eacute; spr&aacute;vce dan\u011b m\u016f\u017ee zp\u011btn\u011b zpochybnit.<\/p>\n<p data-start=\"516\" data-end=\"986\">Pr&aacute;vn&iacute; a\u00a0da\u0148ov&eacute; prost\u0159ed&iacute; tak op\u011bt podporuje v\u011bt&scaron;&iacute; transakce. To zahrnuje genera\u010dn&iacute; p\u0159evody rodinn&yacute;ch firem, exit investor\u016f a\u00a0zakladatel\u016f startup\u016f nebo prodej realitn&iacute;ch portfoli&iacute; prost\u0159ednictv&iacute;m firemn&iacute;ch struktur. Pokud prod&aacute;vaj&iacute;c&iacute; v&iacute;, \u017ee z\u00a0kupn&iacute; ceny nebude odv&aacute;d\u011bt 10\u00a0a\u017e 20\u00a0procent na dani, m\u016f\u017ee b&yacute;t flexibiln\u011bj&scaron;&iacute; v\u00a0cenov&yacute;ch o\u010dek&aacute;v&aacute;n&iacute;ch i\u00a0p\u0159i strukturov&aacute;n&iacute; transakce, nap\u0159&iacute;klad formou spl&aacute;tek, earn-out\u016f nebo kombinace hotovosti a\u00a0akci&iacute; kupuj&iacute;c&iacute;ho.<\/p>\n<p data-start=\"988\" data-end=\"1165\">I\u00a0proto odborn&eacute; \u010dl&aacute;nky a\u00a0m&eacute;dia ozna\u010duj&iacute; zru&scaron;en&iacute; \u010dty\u0159icetimilionov&eacute;ho stropu za v&yacute;znamn&eacute; uvoln\u011bn&iacute; trhu prodeje firem a\u00a0za impuls zejm&eacute;na pro startupov&yacute; a\u00a0investi\u010dn&iacute; sektor.<\/p>\n<p data-start=\"4570\" data-end=\"4757\">&nbsp;<\/p>\n<h2 data-start=\"4759\" data-end=\"4803\"><strong>Na co si d&aacute;t p\u0159i pl&aacute;nov&aacute;n&iacute; prodeje pozor<\/strong><\/h2>\n<p data-start=\"113\" data-end=\"425\">P\u0159esto\u017ee je da\u0148ov&yacute; r&aacute;mec v&yacute;razn\u011b p\u0159&iacute;zniv\u011bj&scaron;&iacute; ne\u017e v\u00a0minul&eacute;m roce, je nutn&eacute; v\u011bnovat pozornost n\u011bkolika kl&iacute;\u010dov&yacute;m oblastem. Podnikatel&eacute; a\u00a0investo\u0159i mus&iacute; d\u016fsledn\u011b kontrolovat spln\u011bn&iacute; \u010dasov&eacute;ho testu, zejm&eacute;na p\u0159esn\u011b ur\u010dit datum nabyt&iacute; pod&iacute;lu \u010di akci&iacute; a\u00a0zohlednit p\u0159&iacute;padn&eacute; p\u0159evody, vklady nebo p\u0159em\u011bny spole\u010dnosti.<\/p>\n<p data-start=\"427\" data-end=\"834\">Stejn\u011b d\u016fle\u017eit&aacute; je struktura vlastnictv&iacute;, proto\u017ee jin&yacute; da\u0148ov&yacute; re\u017eim uplatn&iacute; prod&aacute;vaj&iacute;c&iacute; p\u0159i prodeji pod&iacute;lu fyzickou osobou a\u00a0jin&yacute; p\u0159i prodeji uskute\u010dn\u011bn&eacute;m pr&aacute;vnickou osobou, kde nelze uplatnit bezlimitn&iacute; osvobozen&iacute;. Investo\u0159i mus&iacute; tak&eacute; v\u011bnovat pozornost kryptoaktiv\u016fm, proto\u017ee u\u00a0nich limit 40\u00a0milion\u016f K\u010d z\u016fst&aacute;v&aacute; zachov&aacute;n a\u00a0nelze na n\u011b automaticky aplikovat re\u017eim platn&yacute; pro pod&iacute;ly a\u00a0akcie.<\/p>\n<p data-start=\"836\" data-end=\"1091\">V\u00a0neposledn&iacute; \u0159ad\u011b plat&iacute; z&aacute;sada substance over form. Pokud poplatn&iacute;k dodate\u010dn\u011b &bdquo;napravuje&ldquo; &uacute;\u010detn&iacute; \u010di pr&aacute;vn&iacute; historii v&yacute;hradn\u011b za &uacute;\u010delem da\u0148ov&eacute; optimalizace, spr&aacute;vce dan\u011b m\u016f\u017ee krok posoudit jako zneu\u017eit&iacute; pr&aacute;va a\u00a0dom\u011b\u0159it da\u0148 nebo ulo\u017eit sankce.<\/p>\n<p data-start=\"5461\" data-end=\"5691\">&nbsp;<\/p>\n<h2 data-start=\"5693\" data-end=\"5704\"><strong>Kl&iacute;\u010dov&eacute; z&aacute;v\u011bry<\/strong><\/h2>\n<p data-start=\"5706\" data-end=\"6061\">V\u00a0roce 2025\u00a0byl p\u0159&iacute;jem z\u00a0prodeje pod&iacute;l\u016f a\u00a0akci&iacute; po spln\u011bn&iacute; \u010dasov&eacute;ho testu osvobozen pouze do v&yacute;&scaron;e 40\u00a0milion\u016f K\u010d, p\u0159i\u010dem\u017e \u010d&aacute;st nad tento limit podl&eacute;hala zdan\u011bn&iacute;. Od 1. ledna 2026\u00a0byl tento limit u\u00a0pod&iacute;l\u016f a\u00a0cenn&yacute;ch pap&iacute;r\u016f zru&scaron;en a\u00a0p\u0159i spln\u011bn&iacute; \u010dasov&eacute;ho testu je p\u0159&iacute;jem z\u00a0prodeje bezlimitn\u011b osvobozen. U\u00a0kryptoaktiv v&scaron;ak \u010dty\u0159icetimilionov&yacute; limit nad&aacute;le plat&iacute;.<\/p>\n<p data-start=\"6063\" data-end=\"6391\">Zku&scaron;enosti z\u00a0praxe ukazuj&iacute;, \u017ee &uacute;\u010detn&iacute; p\u0159ecen\u011bn&iacute; proveden&aacute; v\u00a0minulosti sama o\u00a0sob\u011b \u010dasto nezajistila skute\u010dnou da\u0148ovou &uacute;levu a\u00a0p\u0159i re&aacute;ln&eacute;m prodeji m\u016f\u017ee spr&aacute;vce dan\u011b da\u0148 dom\u011b\u0159it. Naproti tomu prodej pod&iacute;l\u016f ve firm&aacute;ch, kter&eacute; vlastn&iacute; nemovitosti, pova\u017euj&iacute; odborn&iacute;ci nyn&iacute; za da\u0148ov\u011b mimo\u0159&aacute;dn\u011b atraktivn&iacute;, zejm&eacute;na pokud fyzick&aacute; osoba spln&iacute; \u010dasov&yacute; test.<\/p>\n<p data-start=\"6393\" data-end=\"6660\">Sou\u010dasn&eacute; obdob&iacute; je proto velmi p\u0159&iacute;zniv&eacute; pro M&#038;A transakce, zejm&eacute;na p\u0159i prodeji firem a\u00a0realitn&iacute;ch SPV, pokud prod&aacute;vaj&iacute;c&iacute; spr&aacute;vn\u011b strukturuje transakci a\u00a0zajist&iacute; jej&iacute; pr&aacute;vn&iacute; a\u00a0da\u0148ov&eacute; o&scaron;et\u0159en&iacute;. P\u0159i spr&aacute;vn&eacute;m na\u010dasov&aacute;n&iacute; m\u016f\u017ee prod&aacute;vaj&iacute;c&iacute; dos&aacute;hnout rozd&iacute;lu v\u00a0da\u0148ov&eacute; z&aacute;t\u011b\u017ei v\u00a0\u0159&aacute;du milion\u016f a\u017e des&iacute;tek milion\u016f korun.<\/p>\n<p>&nbsp;<\/p>\n<p>Autor: Mgr.\u00a0Petr Uklein, vedouc&iacute; advok&aacute;t ModerniPravnik.cz<\/p>\n<p class=\"wp-block-paragraph\">\n<div class=\"cta-form__wrapper\">\n<div class=\"cta-form__grid\">\n<div class=\"cta-form__info\">\n<div class=\"contact-container\">\n<div class=\"contact-left\">\n<h3> <strong>Napi\u0161te na\u0161im odborn\u00edk\u016fm, pom\u016f\u017eeme v\u00e1m!  <\/strong><\/h3>\n<div class=\"lawyers\">\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2024\/12\/Petr-Uklein-Grey.jpg\" alt=\"Advokat 1\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/Matej-Sedivy.png\" alt=\"Advokat 2\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2024\/12\/Barbora-Janackova-grey3.jpg\" alt=\"Advokat 3\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/martin-1.png\" alt=\"Advokat 4\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/radka-1.png\" alt=\"Advokat 5\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/image.png\" alt=\"Advokat 6\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/ruta.png\" alt=\"Advokat 7\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div><\/div>\n<div class=\"form-descr\">\nNev\u00e1hejte se s\u00a0n\u00e1mi pod\u011blit o\u00a0svou situaci a\u00a0stru\u010dn\u011b popsat, s\u00a0\u010d\u00edm v\u00e1m m\u016f\u017eeme pomoci. Sd\u011blte n\u00e1m, jak v\u00e1s m\u016f\u017eeme nejl\u00e9pe kontaktovat, a\u00a0n\u00e1\u0161 t\u00fdm se v\u00e1m obratem ozve s\u00a0n\u00e1vrhem \u0159e\u0161en\u00ed. Pro va\u0161i lep\u0161\u00ed orientaci doporu\u010dujeme se p\u0159edem sezn\u00e1mit s\u00a0na\u0161\u00edm <a href=\"https:\/\/modernipravnik.cz\/en\/cenik\/\"><strong>price list<\/strong><\/a> Services.\n<\/div>\n<div class=\"contact-info\">\n<p><strong> Po-P\u00e1: 9:00 -18:00 <\/strong><\/p>\n<p class=\"email\"><a href=\"mailto:info@modernipravnik.cz\">info@modernipravnik.cz<\/a><\/p>\n<p><a href=\"tel:+420732394849\"><\/p>\n<p class=\"phone\">\ud83d\udcde (+420) 732 394 849 <span><\/span><\/p>\n<p><\/a><\/p><\/div><\/div>\n<\/div>\n<\/div>\n<div class=\"cta-form__form\">\n<form class=\"mp-contact-form\" action=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf-lead.php\" method=\"post\" novalidate data-trp-original-action=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf-lead.php\">\n<input type=\"text\" name=\"website\" class=\"mp-cf-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\"><br \/>\n<input type=\"hidden\" name=\"page\" value=\"\"><\/p>\n<div class=\"mp-cf-row\">\n<input type=\"text\" name=\"first_name\" placeholder=\"Jm\u00e9no\" required><br \/>\n<input type=\"text\" name=\"last_name\" placeholder=\"P\u0159\u00edjmen\u00ed\" required>\n<\/div>\n<p><input type=\"tel\" name=\"phone\" placeholder=\"Phone\"><br \/>\n<input type=\"email\" name=\"email\" placeholder=\"E-mail\" required><br \/>\n<textarea name=\"message\" placeholder=\"Stru\u010dn\u011b popi\u0161te, s \u010d\u00edm v\u00e1m m\u016f\u017eeme pomoci\"><\/textarea><br \/>\n<label class=\"mp-cf-consent\"><input type=\"checkbox\" name=\"consent\" required> I consent to the processing of my personal data for the purpose of handling my inquiry.<\/label><br \/>\n<button type=\"submit\">Odeslat<\/button><\/p>\n<div class=\"mp-cf-status\" role=\"status\" aria-live=\"polite\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n<link rel=\"stylesheet\" href=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf.css\">\n<script src=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf.js?v=1792426575\" defer><\/script>\n        <\/div><\/div><\/div>\n<style>\n.cta-form__wrapper {\n    margin: 40px 0;\n    background: #f2f2f2;\n    padding: 30px;\n    border-radius: 10px;\n}\n.cta-form__grid {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 30px;\n    justify-content: space-between;\n}\n.cta-form__info {\n    flex: 1 1 48%;\n}\n.cta-form__form {\n    flex: 1 1 48%;\n    background: #fff;\n    padding: 20px;\n    border-radius: 10px;\n}\n\/* \u041c\u043e\u0431\u0438\u043b\u043a\u0438: 100% \u0448\u0438\u0440\u0438\u043d\u044b \u0438 \u0443\u0431\u0438\u0440\u0430\u0435\u043c \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0435 \u043f\u0430\u0434\u0434\u0438\u043d\u0433\u0438 *\/\n@media (max-width: 768px) {\n    .cta-form__wrapper {\n        padding: 0;\n        background: transparent;\n    }\n    .cta-form__grid {\n        flex-direction: column;\n        gap: 0;\n    }\n    .cta-form__info, .cta-form__form {\n        flex: 1 1 100%;\n        padding: 20px;\n        border-radius: 0;\n    }\n}\n<\/style>\n<\/p>\n<p>V\u0161echny tyto slu\u017eby a\u00a0produkty v\u00e1m pomohou snadno zvl\u00e1dnout. Nev\u00e1hejte n\u00e1s kontaktovat a\u00a0objednejte si na\u0161e slu\u017eby, smlouvy \u010di produkty p\u0159\u00edmo na webu.<\/p>","protected":false},"excerpt":{"rendered":"<p>Od 1. 1. 2026\u00a0\u010desk\u00e9 z\u00e1kony zjednodu\u0161ily a\u00a0zlevnily pro fyzick\u00e9 osoby prodej firemn\u00edch pod\u00edl\u016f a\u00a0akci\u00ed. Ro\u010dn\u00ed limit 40 000 000\u00a0K\u010d pro osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje pod\u00edl\u016f a\u00a0cenn\u00fdch pap\u00edr\u016f st\u00e1t zru\u0161il. Pokud fyzick\u00e1 osoba spln\u00ed \u010dasov\u00fd test, p\u0159\u00edjem z\u00a0prodeje je bez limitu osvobozen od dan\u011b z\u00a0p\u0159\u00edjm\u016f, bez ohledu na jeho v\u00fd\u0161i. V\u00edce se dozv\u00edte v\u00a0\u010dl\u00e1nku nebo ve videu.<\/p>","protected":false},"author":754,"featured_media":12966,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2782,246,63,2771],"tags":[240,2096,2088,2092,2086,2094,1896,2084,2090],"class_list":["post-10710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-danove-poradenstvi","category-obchodni-pravo","category-podnikani","tag-dane","tag-legislativa-2026","tag-ma","tag-nemovitostni-spv","tag-osvobozeni-od-dane","tag-podnikatelsky-exit","tag-prodej-firmy","tag-prodej-podilu","tag-prodej-spolecnosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prodej firmy 2026: Pro\u010d je te\u010f nejlep\u0161\u00ed \u010das prodat pod\u00edl bez dan\u011b<\/title>\n<meta name=\"description\" content=\"Prodej firmy 2026: Zru\u0161en\u00ed limitu 40 mil. 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