{"id":11943,"date":"2026-06-12T14:08:10","date_gmt":"2026-06-12T12:08:10","guid":{"rendered":"https:\/\/modernipravnik.cz\/?p=11943"},"modified":"2026-08-12T15:08:53","modified_gmt":"2026-08-12T13:08:53","slug":"fuze-spolecnosti-pravni-postup-a-danove-aspekty","status":"publish","type":"post","link":"https:\/\/modernipravnik.cz\/en\/blog\/fuze-spolecnosti-pravni-postup-a-danove-aspekty\/","title":{"rendered":"F\u00faze spole\u010dnost\u00ed: Pr\u00e1vn\u00ed postup a\u00a0da\u0148ov\u00e9 aspekty"},"content":{"rendered":"

F\u00faze je jedn\u00edm ze z\u00e1kladn\u00edch zp\u016fsob\u016f, jak lze slou\u010dit dv\u011b nebo v\u00edce spole\u010dnost\u00ed do jedn\u00e9. Jak\u00e9 jsou pr\u00e1vn\u00ed a\u00a0da\u0148ov\u00e9 aspekty f\u00faze v\u00a0\u010cR?<\/p>\n

Co je f\u00faze?<\/h2>\n

F\u00faze je pr\u00e1vn\u00ed transakce, p\u0159i kter\u00e9 doch\u00e1z\u00ed ke slou\u010den\u00ed dvou nebo v\u00edce spole\u010dnost\u00ed. V\u00fdsledkem m\u016f\u017ee b\u00fdt bu\u010f nov\u00e1 spole\u010dnost, nebo p\u0159evzet\u00ed jedn\u00e9 spole\u010dnosti druhou.<\/p>\n

Typy f\u00faz\u00ed<\/h2>\n

1. F\u00faze slou\u010den\u00edm<\/h3>\n

Dv\u011b spole\u010dnosti se slou\u010d\u00ed do nov\u00e9 spole\u010dnosti. Ob\u011b zaniknou a\u00a0vznikne nov\u00fd subjekt.<\/p>\n

2. F\u00faze p\u0159evzet\u00edm<\/h3>\n

Jedna spole\u010dnost (n\u00e1stupce) p\u0159evezme majetek a\u00a0z\u00e1vazky druh\u00e9 spole\u010dnosti (zanikaj\u00edc\u00ed spole\u010dnost). Zanikaj\u00edc\u00ed spole\u010dnost zanikne bez likvidace.<\/p>\n

Pr\u00e1vn\u00ed postup f\u00faze<\/h2>\n
    \n
  1. Vypracov\u00e1n\u00ed projektu f\u00faze<\/li>\n
  2. Zve\u0159ejn\u011bn\u00ed projektu f\u00faze (minim\u00e1ln\u011b 30\u00a0dn\u00ed p\u0159ed rozhodnut\u00edm)<\/li>\n
  3. Schv\u00e1len\u00ed valnou hromadou obou spole\u010dnost\u00ed<\/li>\n
  4. Vypracov\u00e1n\u00ed zpr\u00e1vy o\u00a0f\u00fazi<\/li>\n
  5. Podpis smlouvy o\u00a0f\u00fazi<\/li>\n
  6. Z\u00e1pis do obchodn\u00edho rejst\u0159\u00edku<\/li>\n<\/ol>\n

    Da\u0148ov\u00e9 aspekty f\u00faze<\/h2>\n
      \n
    • F\u00faze m\u016f\u017ee b\u00fdt da\u0148ov\u011b neutr\u00e1ln\u00ed p\u0159i spln\u011bn\u00ed podm\u00ednek<\/li>\n
    • P\u0159echod da\u0148ov\u00fdch povinnost\u00ed na n\u00e1stupce<\/li>\n
    • Sazba dan\u011b z\u00a0p\u0159\u00edjmu p\u0159i f\u00fazi: 19 % nebo 21 %<\/li>\n
    • Mo\u017enost vyu\u017eit\u00ed da\u0148ov\u00e9 ztr\u00e1ty n\u00e1stupnick\u00e9 spole\u010dnosti<\/li>\n<\/ul>\n

      Dokumenty pot\u0159ebn\u00e9 pro f\u00fazi<\/h2>\n
        \n
      • Projekt f\u00faze<\/li>\n
      • Smlouva o\u00a0f\u00fazi<\/li>\n
      • Zpr\u00e1va o\u00a0f\u00fazi<\/li>\n
      • Rozhodnut\u00ed valn\u00e9 hromady<\/li>\n
      • Souhlas \u00daOHS (pokud je vy\u017eadov\u00e1n)<\/li>\n<\/ul>\n

        FAQ<\/h2>
        \n\t\t\t\tJak dlouho trv\u00e1 f\u00faze?<\/summary>\n\t\t\t\t

        Standardn\u00ed f\u00faze trv\u00e1 3-6\u00a0m\u011bs\u00edc\u016f, slo\u017eit\u011bj\u0161\u00ed p\u0159\u00edpady mohou trvat i\u00a0d\u00e9le.<\/p>\n<\/div>\n\t\t\t<\/details>

        \n\t\t\t\tJe nutn\u00fd souhlas \u00daOHS?<\/summary>\n\t\t\t\t

        Ano, pokud f\u00faze p\u0159es\u00e1hne stanoven\u00e9 limity obratu (dle z\u00e1kona o\u00a0ochran\u011b hospod\u00e1\u0159sk\u00e9 sout\u011b\u017ee).<\/p>\n<\/div>\n\t\t\t<\/details>

        \n\t\t\t\tCo se d\u011bje s\u00a0pohled\u00e1vkami p\u0159i f\u00fazi?<\/summary>\n\t\t\t\t

        Pohled\u00e1vky p\u0159ech\u00e1zej\u00ed na n\u00e1stupnickou spole\u010dnost.<\/p>\n<\/div>\n\t\t\t<\/details><\/div><\/section>\n

        Z\u00e1ver<\/h2>\n

        F\u00faze je komplexn\u00ed transakce vy\u017eaduj\u00edc\u00ed pe\u010dliv\u00e9 pr\u00e1vn\u00ed a\u00a0da\u0148ov\u00e9 pl\u00e1nov\u00e1n\u00ed. Pom\u016f\u017eeme v\u00e1m s\u00a0cel\u00fdm procesem.<\/p>\n

        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>\n

        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>\n

        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":"

        F\u00faze je jedn\u00edm ze z\u00e1kladn\u00edch zp\u016fsob\u016f, jak lze slou\u010dit dv\u011b nebo v\u00edce spole\u010dnost\u00ed do jedn\u00e9. Jak\u00e9 jsou pr\u00e1vn\u00ed a\u00a0da\u0148ov\u00e9 aspekty …<\/p>","protected":false},"author":754,"featured_media":12892,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[63],"tags":[],"class_list":["post-11943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obchodni-pravo"],"acf":[],"yoast_head":"\nF\u00faze spole\u010dnost\u00ed: Pr\u00e1vn\u00ed postup a da\u0148ov\u00e9 aspekty - Modernipravnik.cz<\/title>\n<meta name=\"description\" content=\"F\u00faze spole\u010dnost\u00ed: typy f\u00faz\u00ed, pr\u00e1vn\u00ed postup krok za krokem, projekt p\u0159em\u011bny, role not\u00e1\u0159e a da\u0148ov\u00e9 dopady slou\u010den\u00ed firem v \u010cesk\u00e9 republice.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/modernipravnik.cz\/en\/blog\/fuze-spolecnosti-pravni-postup-a-danove-aspekty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F\u00faze spole\u010dnost\u00ed: Pr\u00e1vn\u00ed postup a da\u0148ov\u00e9 aspekty - Modernipravnik.cz\" \/>\n<meta property=\"og:description\" content=\"F\u00faze spole\u010dnost\u00ed: typy f\u00faz\u00ed, pr\u00e1vn\u00ed postup krok za krokem, projekt p\u0159em\u011bny, role not\u00e1\u0159e a da\u0148ov\u00e9 dopady slou\u010den\u00ed firem v \u010cesk\u00e9 republice.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/modernipravnik.cz\/en\/blog\/fuze-spolecnosti-pravni-postup-a-danove-aspekty\/\" \/>\n<meta property=\"og:site_name\" content=\"Modernipravnik.cz\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/modernipravnik\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-12T12:08:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-12T13:08:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/06\/pexels-photo-7580648.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mgr. 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