{"id":11944,"date":"2026-06-12T14:08:17","date_gmt":"2026-06-12T12:08:17","guid":{"rendered":"https:\/\/modernipravnik.cz\/?p=11944"},"modified":"2026-08-12T15:08:55","modified_gmt":"2026-08-12T13:08:55","slug":"rozdeleni-spolecnosti-rozdeleni-ucastnickych-prav","status":"publish","type":"post","link":"https:\/\/modernipravnik.cz\/en\/blog\/rozdeleni-spolecnosti-rozdeleni-ucastnickych-prav\/","title":{"rendered":"Rozd\u011blen\u00ed spole\u010dnosti: Rozd\u011blen\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v"},"content":{"rendered":"

Rozd\u011blen\u00ed spole\u010dnosti umo\u017e\u0148uje rozd\u011blit jednu spole\u010dnost na v\u00edce samostatn\u00fdch subjekt\u016f. Jak\u00e9 jsou pr\u00e1vn\u00ed aspekty a\u00a0postup?<\/p>\n

Co je rozd\u011blen\u00ed spole\u010dnosti?<\/h2>\n

Rozd\u011blen\u00ed je transformace spole\u010dnosti, p\u0159i kter\u00e9 doch\u00e1z\u00ed k\u00a0p\u0159evodu \u010d\u00e1sti majetku na nov\u011b vznikl\u00e9 spole\u010dnosti nebo k\u00a0rozd\u011blen\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v.<\/p>\n

Typy rozd\u011blen\u00ed<\/h2>\n

1. Rozd\u011blen\u00ed od\u0161t\u011bpen\u00edm<\/h3>\n

\u010c\u00e1st majetku se p\u0159evede na novou spole\u010dnost, p\u0159i\u010dem\u017e rozd\u011blovn\u00e1 spole\u010dnost nad\u00e1le existuje.<\/p>\n

2. Rozd\u011blen\u00ed se z\u00e1nikem<\/h3>\n

Rozd\u011blovn\u00e1 spole\u010dnost zanikne a\u00a0jej\u00ed majetek se rozd\u011bl\u00ed mezi nov\u00e9 spole\u010dnosti.<\/p>\n

Pr\u00e1vn\u00ed postup rozd\u011blen\u00ed<\/h2>\n
    \n
  1. Vypracov\u00e1n\u00ed projektu rozd\u011blen\u00ed<\/li>\n
  2. Zve\u0159ejn\u011bn\u00ed projektu (minim\u00e1ln\u011b 30\u00a0dn\u00ed p\u0159ed rozhodnut\u00edm)<\/li>\n
  3. Schv\u00e1len\u00ed valnou hromadou<\/li>\n
  4. Zpr\u00e1va o\u00a0rozd\u011blen\u00ed<\/li>\n
  5. Podpis rozd\u011blovac\u00ed smlouvy<\/li>\n
  6. Z\u00e1pis do obchodn\u00edho rejst\u0159\u00edku<\/li>\n<\/ol>\n

    Rozd\u011blen\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v<\/h2>\n

    P\u0159i rozd\u011blen\u00ed vznik\u00e1 nov\u00fdm spole\u010dnostem \u00fa\u010dastnick\u00e1 pr\u00e1va. St\u00e1vaj\u00edc\u00ed spole\u010dn\u00edci obdr\u017e\u00ed pod\u00edly v\u00a0nov\u00fdch spole\u010dnostech pom\u011brn\u011b ke sv\u00fdm pod\u00edl\u016fm v\u00a0p\u016fvodn\u00ed spole\u010dnosti.<\/p>\n

    Da\u0148ov\u00e9 aspekty<\/h2>\n
      \n
    • Rozd\u011blen\u00ed m\u016f\u017ee b\u00fdt da\u0148ov\u011b neutr\u00e1ln\u00ed<\/li>\n
    • P\u0159echod da\u0148ov\u00fdch povinnost\u00ed<\/li>\n
    • Sazba dan\u011b z\u00a0p\u0159\u00edjmu: 19 % nebo 21 %<\/li>\n<\/ul>\n

      FAQ<\/h2>
      \n\t\t\t\tLze rozd\u011blit i\u00a0s.r.o.?<\/summary>\n\t\t\t\t

      Ano, z\u00e1kon o\u00a0obchodn\u00edch korporac\u00edch umo\u017e\u0148uje rozd\u011blen\u00ed i\u00a0pro s.r.o.<\/p>\n<\/div>\n\t\t\t<\/details>

      \n\t\t\t\tCo s\u00a0dluhy p\u0159i rozd\u011blen\u00ed?<\/summary>\n\t\t\t\t

      Dluhy se rozd\u011bluj\u00ed podle projektu rozd\u011blen\u00ed. V\u011b\u0159itel\u00e9 mohou nam\u00edtat ne\u00fa\u010dinnost rozd\u011blen\u00ed.<\/p>\n<\/div>\n\t\t\t<\/details><\/div><\/section>\n

      Z\u00e1ver<\/h2>\n

      Rozd\u011blen\u00ed spole\u010dnosti vy\u017eaduje pe\u010dliv\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":"

      Rozd\u011blen\u00ed spole\u010dnosti umo\u017e\u0148uje rozd\u011blit jednu spole\u010dnost na v\u00edce samostatn\u00fdch subjekt\u016f. Jak\u00e9 jsou pr\u00e1vn\u00ed aspekty a\u00a0postup? Co je rozd\u011blen\u00ed spole\u010dnosti? Rozd\u011blen\u00ed …<\/p>","protected":false},"author":754,"featured_media":12891,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[63],"tags":[],"class_list":["post-11944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-obchodni-pravo"],"acf":[],"yoast_head":"\nRozd\u011blen\u00ed spole\u010dnosti: Rozd\u011blen\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v - Modernipravnik.cz<\/title>\n<meta name=\"description\" content=\"Rozd\u011blen\u00ed spole\u010dnosti: roz\u0161t\u011bpen\u00ed i od\u0161t\u011bpen\u00ed, pr\u00e1vn\u00ed postup a projekt p\u0159em\u011bny, vypo\u0159\u00e1d\u00e1n\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v a da\u0148ov\u00e9 dopady cel\u00e9 p\u0159em\u011bny.\" \/>\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\/rozdeleni-spolecnosti-rozdeleni-ucastnickych-prav\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rozd\u011blen\u00ed spole\u010dnosti: Rozd\u011blen\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v - Modernipravnik.cz\" \/>\n<meta property=\"og:description\" content=\"Rozd\u011blen\u00ed spole\u010dnosti: roz\u0161t\u011bpen\u00ed i od\u0161t\u011bpen\u00ed, pr\u00e1vn\u00ed postup a projekt p\u0159em\u011bny, vypo\u0159\u00e1d\u00e1n\u00ed \u00fa\u010dastnick\u00fdch pr\u00e1v a da\u0148ov\u00e9 dopady cel\u00e9 p\u0159em\u011bny.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/modernipravnik.cz\/en\/blog\/rozdeleni-spolecnosti-rozdeleni-ucastnickych-prav\/\" \/>\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=\"2026-06-12T12:08:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-12T13:08:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/06\/pexels-photo-5668492.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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