{"id":4499,"date":"2026-05-19T10:17:40","date_gmt":"2026-05-19T08:17:40","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=4499"},"modified":"2026-05-19T10:27:18","modified_gmt":"2026-05-19T08:27:18","slug":"ako-sa-zbavit-firmy","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/","title":{"rendered":"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165?"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Existuj\u00fa <strong>tri hlavn\u00e9 sp\u00f4soby,<\/strong> ako sa zbavi\u0165 s.r.o.: <strong>likvid\u00e1cia<\/strong> (spolo\u010dnos\u0165 definit\u00edvne zanik\u00e1, trv\u00e1 7-8 mesiacov, n\u00e1klady cca 2 100 \u20ac vr\u00e1tane preddavku 1 500 \u20ac ktor\u00fd sa vr\u00e1ti), <strong>predaj<\/strong> (r\u00fdchle rie\u0161enie, spolo\u010dnos\u0165 v\u0161ak nezanik\u00e1, len zmen\u00ed majite\u013ea) a <strong>zl\u00fa\u010denie<\/strong> s inou firmou (vhodn\u00e9 ak vlastn\u00edte viac spolo\u010dnost\u00ed). Likvid\u00e1cia je jedin\u00fd sp\u00f4sob, ako sa vyhn\u00fa\u0165 minim\u00e1lnej dani. Proces likvid\u00e1cie zah\u0155\u0148a 10 krokov: zistenie \u00fa\u010dtovn\u00e9ho stavu, dve valn\u00e9 zhroma\u017edenia, zlo\u017eenie preddavku 1 500 \u20ac u not\u00e1ra, z\u00e1pis likvid\u00e1tora do obchodn\u00e9ho registra, tri ozn\u00e1menia v Obchodnom vestn\u00edku, dve mimoriadne \u00fa\u010dtovn\u00e9 z\u00e1vierky a kone\u010dn\u00fd v\u00fdmaz z registra. Zadl\u017een\u00fa firmu nemo\u017eno jednoducho zlikvidova\u0165 \u2013 ak m\u00e1 dlhy, patr\u00ed do konkurzu.<br><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Likvid\u00e1cia s.r.o. v roku 2026<\/h2>\n\n\n\n<p>Jeden zo sp\u00f4sobov z\u00e1niku obchodnej spolo\u010dnosti je aj jej likvid\u00e1cia. Predstavuje <strong>definit\u00edvne ukon\u010denie existencie spolo\u010dnosti, vr\u00e1tane jej vymazania z obchodn\u00e9ho registra<\/strong>. \u010eal\u0161ie sp\u00f4soby uv\u00e1dzame ni\u017e\u0161ie. <\/p>\n\n\n\n<p>Konatelia a spolo\u010dn\u00edci s. r. o. \u010dasto zva\u017euj\u00fa aj prepis spolo\u010dnosti na in\u00fa osobu (resp. jej predaj inej osobe). Tu treba upozorni\u0165 na jeden z\u00e1sadn\u00fd rozdiel medzi predajom a likvid\u00e1ciou s.r.o.: <strong>Pri likvid\u00e1cii spolo\u010dnos\u0165 zanik\u00e1 (a t\u00fdm p\u00e1dom aj \u00fa\u010das\u0165 spolo\u010dn\u00edkov v nej), zatia\u013e \u010do pri prepise s. r. o. zanik\u00e1 iba \u00fa\u010das\u0165 p\u00f4vodn\u00fdch spolo\u010dn\u00edkov v spolo\u010dnosti a nie spolo\u010dnos\u0165 ako tak\u00e1<\/strong> &#8211; t\u00e1 bude existova\u0165 na\u010falej, av\u0161ak s nov\u00fdmi osobami vo funkci\u00e1ch. <\/p>\n\n\n\n<p>Ak je va\u0161ou motiv\u00e1ciou predaj esero\u010dky <strong>vyhnutie sa minim\u00e1lnej dani<\/strong>, majte na pam\u00e4ti, \u017ee predaj samotn\u00fd v\u00e1s tejto povinnosti nezbav\u00ed. Nezlikvidovan\u00e1 esero\u010dka bude musie\u0165 da\u0148ov\u00fa licenciu plati\u0165. <strong>Likvid\u00e1cia je v tomto pr\u00edpade jedin\u00fdm sp\u00f4sobom, ako sa firma m\u00f4\u017ee tejto povinnosti vyhn\u00fa\u0165<\/strong>. O minim\u00e1lnej dani zavedenej novou vl\u00e1dou, najm\u00e4 na koho sa vz\u0165ahuje a na koho nie, sa osobitne venujeme v inom na\u0161om \u010dl\u00e1nku.<\/p>\n\n\n\n<p>Plat\u00ed tu z\u00e1sada: Ka\u017ed\u00fd \u010fal\u0161\u00ed de\u0148 existencie esero\u010dky v roku 2026 znamen\u00e1 (pomern\u00e9) platenie da\u0148ovej licencie &#8211; preto sa oplat\u00ed za\u010da\u0165 firmu likvidova\u0165 \u010do najsk\u00f4r.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">Zlikvidova\u0165<\/a> mo\u017eno napr\u00edklad <strong>spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm, akciov\u00fa spolo\u010dnos\u0165, jednoduch\u00fa spolo\u010dnos\u0165 na akcie<\/strong> a podobne. Ve\u013emi podobn\u00fd je aj proces <a href=\"https:\/\/www.firmaren.sk\/clanky\/likvidacia-obcianskeho-zdruzenia\/\">likvid\u00e1cie ob\u010dianskeho zdru\u017eenia<\/a>, pr\u00edpadne in\u00fdch neziskov\u00fdch organiz\u00e1ci\u00ed. \u00daplne nie\u010do in\u00e9 je v\u0161ak &#8222;likvid\u00e1cia&#8220; prev\u00e1dzky \u017eivnostn\u00edka, na ktor\u00fa sa zlo\u017eit\u00fd proces likvid\u00e1cie nevz\u0165ahuje a v z\u00e1sade ide o <a href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\">zru\u0161enie \u017eivnosti<\/a>.<\/p>\n\n\n<p id=\"big-button-block_3554726b8d672eda27922973d9b7f498\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem zlikvidova\u0165 s.r.o.\"\n            href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">\n            Chcem zlikvidova\u0165 s.r.o.        <\/a>\n    <\/span>\n<\/p>\n\n\n<p><strong>Mo\u017enost\u00ed ako sa zbavi\u0165 firmy je v\u0161ak e\u0161te viac. Tu s\u00fa niektor\u00e9 z nich:<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Predaj spolo\u010dnosti<\/h2>\n\n\n\n<p>V \u00favode sme spomenuli predaj spolo\u010dnosti ako jednu z mo\u017enost\u00ed, ako sa &#8222;zbavi\u0165&#8220; esero\u010dky. Niekedy sa pou\u017e\u00edva aj term\u00edn \u201cprepis\u201d alebo \u201c<a href=\"https:\/\/www.firmaren.sk\/zmeny-vo-firme\">prevod <\/a><a href=\"https:\/\/www.firmaren.sk\/prepis-spolocnosti\">spolo\u010dnosti<\/a>\u201d. T\u00e1to cesta v\u00e1m umo\u017en\u00ed r\u00fdchlo sa &#8222;vyp\u00edsa\u0165&#8220; z firmy, ale pozor!  <strong>Samotn\u00e1 spolo\u010dnos\u0165 nezanikne, len zmen\u00ed majite\u013ea.<\/strong><\/p>\n\n\n\n<p>Predaj s.r.o. si vy\u017eaduje <strong>n\u00e1jdenie z\u00e1ujemcu, ktor\u00fd bude ochotn\u00fd odk\u00fapi\u0165 va\u0161e obchodn\u00e9 podiely.<\/strong> Ak vo svojom okol\u00ed nem\u00e1te vhodn\u00e9ho kupca, existuj\u00fa platformy, ktor\u00e9 v\u00e1m s h\u013eadan\u00edm pom\u00f4\u017eu. Sk\u00faste napr\u00edklad <a href=\"https:\/\/www.firmaren.sk\/burza-firiem\/kupit\">burzu firiem<\/a>, kde m\u00f4\u017eete svoju spolo\u010dnos\u0165 pon\u00faknu\u0165 na predaj. <\/p>\n\n\n\n<p><strong>V\u00fdhody predaja:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00fdchle rie\u0161enie (t\u00fd\u017edne namiesto mesiacov)<\/li>\n\n\n\n<li>\u017diadne administrat\u00edvne povinnosti spojen\u00e9 s likvid\u00e1ciou<\/li>\n\n\n\n<li>Mo\u017enos\u0165 z\u00edska\u0165 finan\u010dn\u00fa odmenu za predaj<\/li>\n<\/ul>\n\n\n\n<p><strong>Nev\u00fdhody predaja:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spolo\u010dnos\u0165 na\u010falej existuje pod va\u0161\u00edm p\u00f4vodn\u00fdm obchodn\u00fdm menom<\/li>\n\n\n\n<li>V obchodnom registri zost\u00e1va hist\u00f3ria va\u0161ej \u00fa\u010dasti<\/li>\n\n\n\n<li>Nezbav\u00ed v\u00e1s minim\u00e1lnej dane (t\u00fa mus\u00ed plati\u0165 na\u010falej nov\u00fd majite\u013e)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Zl\u00fa\u010denie s inou firmou (f\u00fazia)<\/h2>\n\n\n\n<p>Zl\u00fa\u010denie, \u010di\u017ee f\u00fazia, predstavuje<strong>spojenie dvoch alebo viacer\u00fdch spolo\u010dnost\u00ed do jedn\u00e9ho subjektu.\u00a0 <\/strong>Znie to zlo\u017eito? V skuto\u010dnosti to m\u00f4\u017ee by\u0165 elegantn\u00e9 rie\u0161enie, ako zefekt\u00edvni\u0165 va\u0161e podnikanie, najm\u00e4 ak vlastn\u00edte viacero esero\u010diek.<br><strong>M\u00e1te dve alebo viacero spolo\u010dnost\u00ed <\/strong>a jedna z nich je u\u017e &#8222;navy\u0161e&#8220;? <strong>Zl\u00fa\u010denie s inou va\u0161ou firmou je skvel\u00fd sp\u00f4sob<\/strong>, ako sa jej zbavi\u0165 bez zbyto\u010dn\u00fdch komplik\u00e1ci\u00ed a n\u00e1kladov spojen\u00fdch s likvid\u00e1ciou. \u00a0<\/p>\n\n\n\n<p>Zl\u00fa\u010denie firiem s\u00edce <strong>netrv\u00e1 dlho, ale situ\u00e1ciu m\u00f4\u017ee skomplikova\u0165 h\u013eadanie aud\u00edtora<\/strong>, ochotn\u00e9ho f\u00faziu \u201codobri\u0165\u201d. Upozorni\u0165 treba aj na to, \u017ee zost\u00e1vaj\u00faca spolo\u010dnos\u0165 na seba preber\u00e1 majetok, pr\u00e1va a v\u0161etky z\u00e1v\u00e4zky zanikaj\u00facej firmy. Tak\u017ee <strong>dlhy ani majetok sa len tak \u201cnevyparia\u201d<\/strong>.<\/p>\n\n\n\n<p><strong>V\u00fdhody zl\u00fa\u010denia:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00fdchlej\u0161ie ako likvid\u00e1cia<\/li>\n\n\n\n<li>Vhodn\u00e9 ak vlastn\u00edte viac spolo\u010dnost\u00ed<\/li>\n\n\n\n<li>Zost\u00e1vaj\u00faca firma preber\u00e1 majetok aj z\u00e1v\u00e4zky<\/li>\n<\/ul>\n\n\n\n<p><strong>Nev\u00fdhody zl\u00fa\u010denia:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nutnos\u0165 n\u00e1js\u0165 aud\u00edtora<\/li>\n\n\n\n<li>Zost\u00e1vaj\u00faca firma preber\u00e1 v\u0161etky dlhy zanikaj\u00facej firmy<\/li>\n\n\n\n<li>N\u00e1kladnej\u0161ie ako predaj<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Likvid\u00e1cia spolo\u010dnosti<\/h2>\n\n\n\n<p>A e\u0161te podrobnej\u0161ie k likvid\u00e1cii. <a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">Likvid\u00e1cia firmy<\/a> je pre mnoh\u00fdch podnikate\u013eov najtransparentnej\u0161\u00ed a najbezpe\u010dnej\u0161\u00ed sp\u00f4sob, ako ukon\u010di\u0165 podnikanie. <strong>Zanik\u00e1 nie len \u00fa\u010das\u0165 spolo\u010dn\u00edka v spolo\u010dnosti, ale aj samotn\u00e1 spolo\u010dnos\u0165<\/strong>. Na rozdiel od prepisu spolo\u010dnosti sa tak meno spolo\u010dn\u00edka v bud\u00facnosti neobjav\u00ed v obchodnom registri alebo online registroch popri in\u00fdch, povedzme aj ne\u017eelan\u00fdch men\u00e1ch.<\/p>\n\n\n\n<p>O ukon\u010denie podnikania sro sa mo\u017eno pok\u00fasi\u0165 aj cez tzv. likvid\u00e1ciu \u201cex offo\u201d. Tento sp\u00f4sob m\u00e1 ve\u013ea nev\u00fdhod a nezn\u00e1mych, a preto sa mu v tomto texte nevenujeme.&nbsp;<\/p>\n\n\n\n<p><strong>V\u00fdhody likvid\u00e1cie:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spolo\u010dnos\u0165 definit\u00edvne zanik\u00e1<\/li>\n\n\n\n<li>Jedin\u00fd sp\u00f4sob ako sa vyhn\u00fa\u0165 minim\u00e1lnej dani<\/li>\n\n\n\n<li>\u010cist\u00e9 ukon\u010denie bez bud\u00facich rizik<\/li>\n\n\n\n<li>Meno spolo\u010dn\u00edka sa v bud\u00facnosti neobjav\u00ed v spojitosti s firmou<\/li>\n<\/ul>\n\n\n\n<p><strong>Nev\u00fdhody likvid\u00e1cie:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Najdlh\u0161ie trvaj\u00faci proces (7-8 mesiacov)<\/li>\n\n\n\n<li>Vy\u0161\u0161ie n\u00e1klady (cca 2 100 \u20ac, z toho 1 500 \u20ac sa vr\u00e1ti)<\/li>\n\n\n\n<li>Mno\u017estvo administrat\u00edvnych povinnost\u00ed<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Ko\u013eko trv\u00e1 likvid\u00e1cia<\/h2>\n\n\n\n<p>Z troch spom\u00ednan\u00fdch mo\u017enost\u00ed ukon\u010denia podnikania (predaj, zl\u00fa\u010denie, likvid\u00e1cia) sa teraz bli\u017e\u0161ie pozrieme na likvid\u00e1ciu spolo\u010dnosti.  <\/p>\n\n\n\n<p>Zru\u0161enie spolo\u010dnosti, ktor\u00e1 nem\u00e1 dlhy, v z\u00e1sade neb\u00fdva n\u00e1ro\u010dn\u00e1 proced\u00fara &#8211; sta\u010d\u00ed nezabudn\u00fa\u0165 na jednu z desiatok povinnost\u00ed a firma zanikne &#8211; bude <strong>vymazan\u00e1 z obchodn\u00e9ho registra. V ide\u00e1lnom pr\u00edpade u\u017e po siedmich &#8211; \u00f4smich mesiacoch<\/strong>.  Tento proces prebieha v dvoch f\u00e1zach:  <\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Zru\u0161enie s.r.o.:<\/strong> Spolo\u010dnos\u0165 sa zru\u0161\u00ed, ale e\u0161te st\u00e1le figuruje v obchodnom registri.<\/li>\n\n\n\n<li><strong>Z\u00e1nik s.r.o.:<\/strong> Spolo\u010dnos\u0165 sa vyma\u017ee z obchodn\u00e9ho registra a definit\u00edvne zanik\u00e1.<\/li>\n<\/ol>\n\n\n\n<p>Ak m\u00e1 spolo\u010dnos\u0165 dlhy vo\u010di \u0161t\u00e1tu, banke, dod\u00e1vate\u013eom alebo in\u00fdm subjektom, proces likvid\u00e1cie sa st\u00e1va zlo\u017eitej\u0161\u00edm. V takom pr\u00edpade je \u010dasto <strong>nevyhnutn\u00e9 vyhl\u00e1senie konkurzu<\/strong>.  <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Nechcete sa prehr\u00fdza\u0165 byrokraciou?<\/strong> Navrhneme pre v\u00e1s najvhodnej\u0161\u00ed postu a cel\u00fd proces vybav\u00edme za v\u00e1s &#x27a1;&#xfe0f; <a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Likvid\u00e1cia s.r.o.<\/strong><\/a><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00fdty o likvid\u00e1cii spolo\u010dnosti<\/h2>\n\n\n\n<p>Likvid\u00e1cia spolo\u010dnosti je \u010dasto opraden\u00e1 m\u00fdtmi a nepresn\u00fdmi inform\u00e1ciami. Po\u010fme si vyvr\u00e1ti\u0165 dva z nich. <\/p>\n\n\n\n<p>M\u00fdtus \u010d. 1: <strong>Likvid\u00e1ciou sa mo\u017eno zbavi\u0165 zadl\u017eenej firmy<\/strong>. Ak je firma zadl\u017een\u00e1 a s\u00fa splnen\u00e9 podmienky na vyhl\u00e1senie konkurzu, patr\u00ed do konkurzu. Likvid\u00e1cia tu nepom\u00f4\u017ee a spravidla predstavuje iba prv\u00fa \u010das\u0165 procesu z\u00e1niku firmy.&nbsp;<\/p>\n\n\n\n<p>M\u00fdtus \u010d. 2: <strong>Likvid\u00e1cia je zd\u013ahav\u00fd a n\u00e1ro\u010dn\u00fd proces.<\/strong> Likvid\u00e1cia sro sa d\u00e1 stihn\u00fa\u0165 aj za nie\u010do viac ako pol roka. \u010cas be\u017e\u00ed r\u00fdchlo a s trochou nads\u00e1zky to mo\u017eno prirovna\u0165 k \u010dasu od leta do Vianoc. Navy\u0161e, sk\u00fasen\u00ed odborn\u00edci cel\u00fd proces zvl\u00e1dnu bez zbyto\u010dn\u00fdch \u010dasov\u00fdch prestojov.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ako zlikvidova\u0165 s.r.o. &#8211; postup<\/h2>\n\n\n\n<p><strong>1. Zistenie \u00fa\u010dtovn\u00e9ho stavu spolo\u010dnosti<\/strong><\/p>\n\n\n\n<p>Predt\u00fdm, ne\u017e sa pust\u00edte do likvid\u00e1cie spolo\u010dnosti, je nevyhnutn\u00e9 pozna\u0165 jej skuto\u010dn\u00fd finan\u010dn\u00fd stav. Jedna vec je to, \u010do si o stave majetku a z\u00e1v\u00e4zkoch spolo\u010dnosti mysl\u00ed konate\u013e alebo spolo\u010dn\u00edk a druh\u00e1, <strong>\u010do je re\u00e1lne nap\u00edsan\u00e9 v \u00fa\u010dtovn\u00edctve<\/strong>.&nbsp;<\/p>\n\n\n\n<p><strong>Pre\u010do je to d\u00f4le\u017eit\u00e9?<\/strong> Jednoducho povedan\u00e9, aby ste sa vyhli nepr\u00edjemn\u00fdm prekvapeniam! Ak by sa po za\u010dat\u00ed likvid\u00e1cie zistilo, \u017ee firma je v pred\u013a\u017een\u00ed (jej splatn\u00e9 z\u00e1v\u00e4zky prevy\u0161uj\u00fa majetok), likvid\u00e1tor by musel proces zastavi\u0165 a poda\u0165 n\u00e1vrh na konkurz. &nbsp;<\/p>\n\n\n\n<p>Na <strong>zistenie \u00fa\u010dtovn\u00e9ho stavu<\/strong> firmy posta\u010d\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Posledn\u00e1 riadna \u00fa\u010dtovn\u00e1 z\u00e1vierka:<\/strong> Ak spolo\u010dnos\u0165 dlh\u0161\u00ed \u010das nepodnik\u00e1, posta\u010d\u00ed posledn\u00e1 riadna \u00fa\u010dtovn\u00e1 z\u00e1vierka, zvy\u010dajne zhotoven\u00e1 k 31. decembru. <\/li>\n\n\n\n<li><strong>Mimoriadna \u00fa\u010dtovn\u00e1 z\u00e1vierka:<\/strong> Ak spolo\u010dnos\u0165 vykon\u00e1vala \u010dinnos\u0165 aj po poslednej riadnej \u00fa\u010dtovnej z\u00e1vierke, je potrebn\u00e9 vypracova\u0165 mimoriadnu \u00fa\u010dtovn\u00fa z\u00e1vierku. <\/li>\n<\/ul>\n\n\n\n<p>Na z\u00e1klade zisten\u00e9ho stavu m\u00f4\u017eu nasta\u0165 viacer\u00e9 situ\u00e1cie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ide\u00e1lny stav<\/strong>: Spolo\u010dnos\u0165 nem\u00e1 \u017eiadny majetok ani z\u00e1v\u00e4zky<\/li>\n\n\n\n<li><strong>Vyhovuj\u00faci stav: <\/strong>Spolo\u010dnos\u0165 m\u00e1 majetok ale nem\u00e1 z\u00e1v\u00e4zky<\/li>\n\n\n\n<li><strong>Akceptovate\u013en\u00fd stav:<\/strong> Spolo\u010dnos\u0165 m\u00e1 majetok a aj z\u00e1v\u00e4zky, av\u0161ak tie s\u00fa men\u0161ie ako majetok<\/li>\n\n\n\n<li><strong>Nevyhovuj\u00faci stav: <\/strong>Spolo\u010dnos\u0165 m\u00e1 z\u00e1v\u00e4zky v\u00e4\u010d\u0161ie ako majetok<\/li>\n<\/ul>\n\n\n\n<p><strong>E\u0161te pred za\u010dat\u00edm likvid\u00e1cie sa d\u00e1 z akceptovate\u013en\u00e9ho stavu dosiahnu\u0165 ide\u00e1lny alebo vyhovuj\u00faci stav.<\/strong> Po vstupe do likvid\u00e1cie to u\u017e tak\u00e9 jednoduch\u00e9 neb\u00fdva.<\/p>\n\n\n\n<p>Spolu s \u00fa\u010dtovn\u00edkom mo\u017eno vysporiada\u0165 z\u00e1v\u00e4zky, poh\u013ead\u00e1vky, pr\u00edpadne majetok. Napr\u00edklad z\u00e1v\u00e4zky uhradi\u0165 (aby sa nebolo potrebn\u00e9 venova\u0165 verite\u013eom, ktor\u00ed sa k nim v procese likvid\u00e1cie prihl\u00e1sia), star\u00e9 poh\u013ead\u00e1vky odp\u00edsa\u0165 a majetok vyradi\u0165 resp. preda\u0165 (aby ho likvid\u00e1tor nemusel spe\u0148a\u017eova\u0165 predajom po\u010das samotnej likvid\u00e1cie).&nbsp;<\/p>\n\n\n\n<p><strong>2. Zvolanie prv\u00e9ho (z dvoch) mimoriadneho valn\u00e9ho zhroma\u017edenia<\/strong><\/p>\n\n\n\n<p>Valn\u00e9 zhroma\u017edenie je vhodn\u00e9 zvola\u0165 v momente, ke\u010f s\u00fa <strong>splnen\u00e9 v\u0161etky podmienky pre likvid\u00e1ciu spolo\u010dnosti.<\/strong> To znamen\u00e1, \u017ee spolo\u010dnos\u0165 nie je v pred\u013a\u017een\u00ed a m\u00e1 vysporiadan\u00e9 v\u0161etky z\u00e1v\u00e4zky alebo m\u00e1 dostatok prostriedkov na ich \u00fahradu. <\/p>\n\n\n\n<p>Valn\u00e9 zhroma\u017edenie je k\u013e\u00fa\u010dov\u00fdm momentom v procese likvid\u00e1cie. Jeho \u00falohou je rozhodn\u00fa\u0165 o: <br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zru\u0161en\u00ed spolo\u010dnosti bez pr\u00e1vneho n\u00e1stupcu,<\/li>\n\n\n\n<li>vstupe spolo\u010dnosti do likvid\u00e1cie,<\/li>\n\n\n\n<li>vymenovan\u00ed likvid\u00e1tora (zv\u00e4\u010d\u0161a n\u00edm b\u00fdva konate\u013e spolo\u010dnosti),<\/li>\n\n\n\n<li>sp\u00f4sobe konania likvid\u00e1tora,<\/li>\n\n\n\n<li>zmene obchodn\u00e9ho mena tak, \u017ee sa k existuj\u00facemu prid\u00e1 dovetok \u201cv likvid\u00e1cii\u201d.<\/li>\n<\/ul>\n\n\n\n<p><strong>3. Zlo\u017eenie preddavku na likvid\u00e1ciu u not\u00e1ra&nbsp;<\/strong><\/p>\n\n\n\n<p>Toto je novinka, ktor\u00e1 v\u0161ak nepekne iba vyzer\u00e1. Po valnom zhroma\u017eden\u00ed, na ktorom sa rozhodlo o zru\u0161en\u00ed spolo\u010dnosti, zlo\u017e\u00ed spolo\u010dnos\u0165 u not\u00e1ra preddavok na likvid\u00e1ciu <strong>vo v\u00fd\u0161ke 1 500 eur<\/strong>.\u00a0<\/p>\n\n\n\n<p>Preddavok m\u00e1 sl\u00fa\u017ei\u0165 iba na \u00fahradu odmeny a v\u00fddavkov likvid\u00e1tora (ktor\u00fdm je zvy\u010dajne s\u00e1m konate\u013e). Peniaze s\u00fa ulo\u017een\u00e9 u not\u00e1ra a sl\u00fa\u017eia ako z\u00e1ruka, \u017ee likvid\u00e1tor bude ma\u0165 prostriedky na pokrytie n\u00e1kladov spojen\u00fdch s likvid\u00e1ciou. Not\u00e1r vyd\u00e1 preddavok likvid\u00e1torovi po uplynut\u00ed 30 dn\u00ed od v\u00fdmazu spolo\u010dnosti z obchodn\u00e9ho registra. V praxi to znamen\u00e1, \u017ee <strong>peniaze sa zvy\u010dajne &#8222;vr\u00e1tia&#8220; sp\u00e4\u0165 tomu, kto ich u not\u00e1ra zlo\u017eil<\/strong>.<\/p>\n\n\n\n<p>Na zlo\u017eenie preddavku je potrebn\u00e9 n\u00e1js\u0165 not\u00e1ra, ktor\u00fd sa takejto \u010dinnosti venuje &#8211; nie v\u0161etci tak\u00fato slu\u017ebu poskytuj\u00fa automaticky.<\/p>\n\n\n\n<p><strong>4. Z\u00e1pis likvid\u00e1tora do obchodn\u00e9ho registra<\/strong><\/p>\n\n\n\n<p>Tento krok je d\u00f4le\u017eit\u00fd, preto\u017ee a\u017e z\u00e1pisom likvid\u00e1tora do obchodn\u00e9ho registra spolo\u010dnos\u0165 ofici\u00e1lne vstupuje do likvid\u00e1cie. Ide o <strong>prv\u00fd z (dvoch) n\u00e1vrhov<\/strong> na z\u00e1pis do obchodn\u00e9ho registra. Tento n\u00e1vrh je spoplatnen\u00fd s\u00fadnym poplatkom <strong>50 eur<\/strong>.&nbsp;Spolo\u010dnos\u0165, konaj\u00faca konate\u013eom, pod\u00e1 n\u00e1vrh na z\u00e1pis:&nbsp;<\/p>\n\n\n\n<p><br>&#8211; <strong>Likvid\u00e1tora:<\/strong> Uve\u010fte meno a identifika\u010dn\u00e9 \u00fadaje osoby, ktor\u00e1 bude vykon\u00e1va\u0165 funkciu likvid\u00e1tora (zvy\u010dajne je to konate\u013e spolo\u010dnosti), <br>&#8211; <strong>Sp\u00f4sob konania likvid\u00e1tora: <\/strong>Definujte, ak\u00fdm sp\u00f4sobom bude likvid\u00e1tor kona\u0165 v mene spolo\u010dnosti (napr. samostatne alebo s podpisom \u010fal\u0161ej osoby),<br>&#8211; <strong>Vstup spolo\u010dnosti do likvid\u00e1cie:<\/strong> Ozn\u00e1mte, \u017ee spolo\u010dnos\u0165 vstupuje do likvid\u00e1cie,<br>&#8211; <strong>Zmena obchodn\u00e9ho mena:<\/strong> K existuj\u00facemu obchodn\u00e9mu menu spolo\u010dnosti pridajte dovetok &#8222;v likvid\u00e1cii&#8220;.<\/p>\n\n\n\n<p><strong>5. Prv\u00e9 ozn\u00e1menie (z troch) v Obchodnom vestn\u00edku<\/strong><\/p>\n\n\n\n<p>Po z\u00e1pise likvid\u00e1tora do obchodn\u00e9ho registra je potrebn\u00e9 <strong>zverejni\u0165<\/strong> <strong>vstup spolo\u010dnosti do likvid\u00e1cie v Obchodnom vestn\u00edku, minim\u00e1lne po dobu \u0161es\u0165 mesiacov<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Okrem toho, po uplynut\u00ed 45 dn\u00ed od zverejnenia tohto ozn\u00e1menia mus\u00ed likvid\u00e1tor vyhotovi\u0165 <strong>zoznam majetku a zoznam poh\u013ead\u00e1vok<\/strong> a do 30 dn\u00ed <strong>ulo\u017ei\u0165 oba dokumenty do zbierky list\u00edn<\/strong> v obchodnom registri.<\/p>\n\n\n\n<p><strong>6. Prv\u00e1 (z dvoch) mimoriadna \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/strong><\/p>\n\n\n\n<p>Po z\u00e1pise likvid\u00e1tora do obchodn\u00e9ho registra a zverejnen\u00ed ozn\u00e1menia v Obchodnom vestn\u00edku prich\u00e1dza na rad \u0161iesty krok &#8211; zostavenie mimoriadnej \u00fa\u010dtovnej z\u00e1vierky. <\/p>\n\n\n\n<p>Mimoriadna \u00fa\u010dtovn\u00e1 z\u00e1vierka sa zostavuje <strong>ku d\u0148u predch\u00e1dzaj\u00facemu d\u0148u vstupu spolo\u010dnosti do likvid\u00e1cie<\/strong>. Je to d\u00f4le\u017eit\u00fd dokument, ktor\u00fd poskytuje preh\u013ead o finan\u010dnej situ\u00e1cii spolo\u010dnosti v momente vstupu do likvid\u00e1cie.  Okrem toho mus\u00ed zabezpe\u010di\u0165 aj podanie da\u0148ov\u00e9ho priznania. V\u0161etko v lehote <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20230315#paragraf-49.odsek-2\">troch mesiacov<\/a> od vstupu do likvid\u00e1cie. <\/p>\n\n\n\n<p><strong>7. Druh\u00e1 (z dvoch) mimoriadna \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/strong><\/p>\n\n\n\n<p>Najsk\u00f4r <strong>uplynut\u00edm lehoty 6 mesiacov od zverejnenia ozn\u00e1menia o vstupe spolo\u010dnosti do likvid\u00e1cie<\/strong> v Obchodnom vestn\u00edku je mo\u017en\u00e9 likvid\u00e1ciu ukon\u010di\u0165 (v pr\u00edpade, ak neprebieha da\u0148ov\u00e1 kontrola alebo spolo\u010dnos\u0165 nem\u00e1 da\u0148ov\u00fd nedoplatok).&nbsp;<\/p>\n\n\n\n<p>S t\u00fdmto momentom je spojen\u00fd \u010fal\u0161\u00ed krok, a to <strong>vyhotovenie mimoriadnej \u00fa\u010dtovnej z\u00e1vierky a podanie da\u0148ov\u00e9ho priznania<\/strong> za obdobie priebehu likvid\u00e1cie.<\/p>\n\n\n\n<p><strong>8. Druh\u00e9 (z dvoch) mimoriadne valn\u00e9 zhroma\u017edenie&nbsp;<\/strong><\/p>\n\n\n\n<p>O priebehu likvid\u00e1cie je likvid\u00e1tor povinn\u00fd vyhotovi\u0165 kone\u010dn\u00fa spr\u00e1vu spolu s n\u00e1vrhom na rozdelenie likvida\u010dn\u00e9ho zostatku. Na ich schv\u00e1lenie zvol\u00e1 konate\u013e valn\u00e9 zhroma\u017edenie. V pr\u00edpade, ak v spolo\u010dnosti zostal majetok, tento si m\u00f4\u017eu spolo\u010dn\u00edci rozdeli\u0165 na z\u00e1klade schv\u00e1len\u00e9ho n\u00e1vrhu na rozdelenie likvida\u010dn\u00e9ho zostatku.&nbsp;<\/p>\n\n\n\n<p>Druh\u00e1 mimoriadna \u00fa\u010dtovn\u00e1 z\u00e1vierka sa zostavuje<strong> k d\u00e1tumu, ku ktor\u00e9mu likvid\u00e1tor predpoklad\u00e1 ukon\u010denie likvid\u00e1cie<\/strong>. Tento d\u00e1tum by mal by\u0165 \u010do najbli\u017e\u0161ie k d\u00e1tumu podania n\u00e1vrhu na v\u00fdmaz spolo\u010dnosti z obchodn\u00e9ho registra. <\/p>\n\n\n\n<p><strong>9. Druh\u00e9 a tretie (z troch) ozn\u00e1menie v Obchodnom vestn\u00edku<\/strong><\/p>\n\n\n\n<p><strong>O skon\u010den\u00ed likvid\u00e1cie a zostaven\u00ed<\/strong> kone\u010dnej spr\u00e1vy s n\u00e1vrhom na rozdelenie likvida\u010dn\u00e9ho zostatku zverejn\u00ed likvid\u00e1tor v Obchodnom vestn\u00edku \u010fal\u0161ie, v porad\u00ed druh\u00e9 ozn\u00e1menie. N\u00e1sledne, do 60 dn\u00ed od zverejnenia druh\u00e9ho ozn\u00e1menia mus\u00ed likvid\u00e1tor zverejni\u0165 tretie ozn\u00e1menie, v ktorom informuje o <strong>schv\u00e1len\u00ed<\/strong> kone\u010dnej spr\u00e1vy a n\u00e1vrhu na rozdelenie likvida\u010dn\u00e9ho zostatku valn\u00fdm zhroma\u017eden\u00edm. <\/p>\n\n\n\n<p><strong>10. Skon\u010denie likvid\u00e1cie<\/strong><\/p>\n\n\n\n<p>Posledn\u00fdm krokom pri likvid\u00e1cii s.r.o. je <strong>podanie n\u00e1vrhu na v\u00fdmaz spolo\u010dnosti z obchodn\u00e9ho registra<\/strong>. Likvid\u00e1tor pod\u00e1va n\u00e1vrh na v\u00fdmaz spolo\u010dnosti z obchodn\u00e9ho registra po splnen\u00ed v\u0161etk\u00fdch predch\u00e1dzaj\u00facich krokov, vr\u00e1tane zverejnenia z\u00e1vere\u010dn\u00fdch ozn\u00e1men\u00ed v Obchodnom vestn\u00edku. Za toto podanie sa neplat\u00ed \u017eiadny s\u00fadny poplatok.  &nbsp;<\/p>\n\n\n\n<p>V\u00fdmazom spolo\u010dnosti z obchodn\u00e9ho registra <strong>spolo\u010dnos\u0165 definit\u00edvne zanik\u00e1<\/strong> a prest\u00e1va existova\u0165. &nbsp;<\/p>\n\n\n\n<p>Po uplynut\u00ed 30 dn\u00ed od v\u00fdmazu spolo\u010dnosti z obchodn\u00e9ho registra m\u00f4\u017ee likvid\u00e1tor po\u017eiada\u0165 not\u00e1ra <strong>o vr\u00e1tenie preddavku na likvid\u00e1ciu vo v\u00fd\u0161ke 1500 eur<\/strong>. <\/p>\n\n\n\n<p>E\u0161te pred podan\u00edm n\u00e1vrhu na v\u00fdmaz spolo\u010dnosti treba <strong>zru\u0161i\u0165 v\u0161etky bankov\u00e9 \u00fa\u010dty<\/strong> (ak sa nezru\u0161ili pred vstupom s.r.o. do likvid\u00e1cie). Rovnako je potrebn\u00e9 po\u017eiada\u0165 da\u0148ov\u00fd \u00farad aj o <strong>zru\u0161enie registr\u00e1cie pre da\u0148 z pridanej hodnoty<\/strong> (ak je spolo\u010dnos\u0165 platite\u013eom DPH).<\/p>\n\n\n\n<p><strong>Nechce\u0161 rie\u0161i\u0165 ka\u017ed\u00fd krok zvl\u00e1\u0161\u0165?<\/strong> Vyu\u017ei slu\u017ebu &#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\" target=\"_blank\" rel=\"noreferrer noopener\"> <\/a><strong><a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\" target=\"_blank\" rel=\"noreferrer noopener\">Likvid\u00e1cia s.r.o<\/a>.<\/strong> <strong>bez starost\u00ed <\/strong>a zabezpe\u010d\u00edme komunik\u00e1ciu s not\u00e1rom, Obchodn\u00fdm vestn\u00edkom, obchodn\u00fdm registrom aj da\u0148ov\u00fdm \u00faradom za v\u00e1s.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ko\u013eko stoj\u00ed likvid\u00e1cia sro v roku 2026?<\/h2>\n\n\n\n<p>Pri <a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">likvid\u00e1cii<\/a> treba r\u00e1ta\u0165 v prvom rade so <strong><a href=\"https:\/\/www.moja.firmaren.sk\/uctovnici\" target=\"_blank\" rel=\"noreferrer noopener\">slu\u017ebami \u00fa\u010dtovn\u00edka<\/a><\/strong>, ktor\u00fd mus\u00ed vyhotovi\u0165 dve mimoriadne \u00fa\u010dtovn\u00e9 z\u00e1vierky a poda\u0165 minim\u00e1lne dve da\u0148ov\u00e9 priznania.<\/p>\n\n\n\n<p>Ak si na <a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">likvid\u00e1ciu<\/a> tr\u00fafne podnikate\u013e <strong>s\u00e1m, m\u00f4\u017ee u\u0161etri\u0165 na pr\u00e1vnych slu\u017eb\u00e1ch (cca 450 eur)<\/strong>. Av\u0161ak, ak sa chcete vyhn\u00fa\u0165 stresu a u\u0161etri\u0165 \u010das a energiu, odpor\u00fa\u010dame vyu\u017ei\u0165 slu\u017eby advok\u00e1ta.<\/p>\n\n\n\n<p><\/p><p style=\"text-align: center;\"><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"Likvid\u00e1cia SRO\" href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">Chcem zlikvidova\u0165 sro<\/a><\/span><\/p>\n\n\n\n<p><strong>Poplatky spojen\u00e9 s likvid\u00e1ciou s\u00fa v z\u00e1sade tri:<\/strong><\/p>\n\n\n\n<p>1. <strong>S\u00fadny poplatok<\/strong> za podanie n\u00e1vrhu na z\u00e1pis vstupu spolo\u010dnosti do likvid\u00e1cie &#8211;<strong>50 eur<\/strong><br>2. <strong>Not\u00e1rsky poplatok<\/strong> spojen\u00fd so zlo\u017een\u00edm preddavku na likvid\u00e1ciu &#8211; <strong>cca 65 eur<\/strong><br>3. <strong>Osved\u010denie<\/strong> pravosti podpisov &#8211; <strong>do 20 eur<\/strong> (alebo elektronicky zadarmo)<\/p>\n\n\n\n<p><strong>Celkov\u00e9 n\u00e1klady:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Preddavok na likvid\u00e1ciu:<\/strong> 1 500 \u20ac (vr\u00e1ti sa po ukon\u010den\u00ed likvid\u00e1cie)<\/li>\n\n\n\n<li><strong>Poplatky:<\/strong> cca 135 \u20ac<\/li>\n\n\n\n<li><strong>Slu\u017eby \u00fa\u010dtovn\u00edka:<\/strong> cca 500-800 \u20ac<\/li>\n\n\n\n<li><strong>Slu\u017eby advok\u00e1ta:<\/strong> cca 450 \u20ac (volite\u013en\u00e9)<\/li>\n<\/ul>\n\n\n\n<p><strong>Celkom:<\/strong> cca <strong>1 085 &#8211; 1 385 \u20ac<\/strong> + preddavok 1 500 \u20ac (ktor\u00fd sa vr\u00e1ti)<\/p>\n\n\n\n<p>Osobitnou polo\u017ekou je <strong>preddavok na likvid\u00e1ciu vo v\u00fd\u0161ke 1 500 eur<\/strong>, ktor\u00fd sa sklad\u00e1 u not\u00e1ra. Nejde v\u00f4bec o neprekonate\u013en\u00fa z\u00e1le\u017eitos\u0165, preto\u017ee t\u00e1to &#8222;z\u00e1bezpeka&#8220; sa po likvid\u00e1cii <strong>vr\u00e1ti zvy\u010dajne tomu, kto ho zaplatil<\/strong> (likvid\u00e1torovi).<br><\/p>\n\n\n\n<p>Osobitnou polo\u017ekou je <strong>preddavok na likvid\u00e1ciu vo v\u00fd\u0161ke 1500 eur<\/strong>, ktor\u00fd sa sklad\u00e1 u not\u00e1ra (toto plat\u00ed aj v roku 2024). Nejde v\u00f4bec o neprekonate\u013en\u00fa z\u00e1le\u017eitos\u0165, preto\u017ee t\u00e1to \u201cz\u00e1bezpeka\u201d sa po likvid\u00e1ci\u00ed <strong>vr\u00e1ti zvy\u010dajne tomu, kto ho zaplatil<\/strong> (likvid\u00e1torovi).<\/p>\n\n\n\n<p><strong>Naj\u010dastej\u0161ie ot\u00e1zky<\/strong> <strong>o likvid\u00e1cii firmy<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Ko\u013eko trv\u00e1 likvid\u00e1cia s.r.o.?<\/strong><\/h4>\n\n\n\n<p>Likvid\u00e1cia s.r.o. trv\u00e1 v ide\u00e1lnom pr\u00edpade <strong>7-8 mesiacov<\/strong>. Lehota za\u010d\u00edna plyn\u00fa\u0165 z\u00e1pisom likvid\u00e1tora do obchodn\u00e9ho registra a minim\u00e1lne 6 mesiacov mus\u00ed by\u0165 zverejnen\u00e9 ozn\u00e1menie v Obchodnom vestn\u00edku.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>M\u00f4\u017eem zlikvidova\u0165 zadl\u017een\u00fa firmu?<\/strong><\/h4>\n\n\n\n<p>Nie. Ak m\u00e1 firma dlhy v\u00e4\u010d\u0161ie ako majetok (je v pred\u013a\u017een\u00ed), nemo\u017eno ju zlikvidova\u0165. V takom pr\u00edpade je potrebn\u00e9 poda\u0165 n\u00e1vrh na konkurz.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Vr\u00e1tia sa mi peniaze za preddavok na likvid\u00e1ciu?<\/strong><\/h4>\n\n\n\n<p>\u00c1no. Preddavok vo v\u00fd\u0161ke 1 500 \u20ac sa vr\u00e1ti likvid\u00e1torovi po uplynut\u00ed 30 dn\u00ed od v\u00fdmazu spolo\u010dnosti z obchodn\u00e9ho registra.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u010co je lep\u0161ie \u2013 likvid\u00e1cia alebo predaj firmy?<\/strong><\/h4>\n\n\n\n<p>Z\u00e1le\u017e\u00ed na va\u0161ej situ\u00e1cii. Likvid\u00e1cia je naj\u010distej\u0161ie rie\u0161enie (firma definit\u00edvne zanik\u00e1), ale trv\u00e1 dlh\u0161ie a je n\u00e1kladnej\u0161ia. Predaj je r\u00fdchlej\u0161\u00ed, ale firma nezanik\u00e1 \u2013 len zmen\u00ed majite\u013ea. Ak chcete definit\u00edvne ukon\u010di\u0165 podnikanie a vyhn\u00fa\u0165 sa minim\u00e1lnej dani, vo\u013ete likvid\u00e1ciu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>M\u00f4\u017eem si likvid\u00e1ciu urobi\u0165 s\u00e1m?<\/strong><\/h4>\n\n\n\n<p>\u00c1no, m\u00f4\u017eete. Proces je v\u0161ak zlo\u017eit\u00fd a vy\u017eaduje si presn\u00e9 dodr\u017eanie v\u0161etk\u00fdch krokov a leh\u00f4t. Odpor\u00fa\u010dame vyu\u017ei\u0165 slu\u017eby advok\u00e1ta a \u00fa\u010dtovn\u00edka, aby ste sa vyhli chyb\u00e1m a zbyto\u010dn\u00fdm oneskoreniam.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Kedy za\u010da\u0165 s likvid\u00e1ciou, ak chcem u\u0161etri\u0165 na minim\u00e1lnej dani?<\/strong><\/h4>\n\n\n\n<p>\u010c\u00edm sk\u00f4r, t\u00fdm lep\u0161ie. Ka\u017ed\u00fd de\u0148 existencie firmy v roku 2026 znamen\u00e1 pomern\u00e9 platenie da\u0148ovej licencie. Najlep\u0161ie je za\u010da\u0165 proces hne\u010f za\u010diatkom roka.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u010co sa stane s majetkom firmy po likvid\u00e1cii?<\/strong><\/h4>\n\n\n\n<p>Majetok sa rozdel\u00ed medzi spolo\u010dn\u00edkov pod\u013ea schv\u00e1len\u00e9ho n\u00e1vrhu na rozdelenie likvida\u010dn\u00e9ho zostatku. Ak firma nem\u00e1 \u017eiadny majetok, ni\u010d sa nerozde\u013euje.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Mus\u00edm plati\u0165 minim\u00e1lnu da\u0148 po\u010das likvid\u00e1cie?<\/strong><\/h4>\n\n\n\n<p>\u00c1no, minim\u00e1lnu da\u0148 (da\u0148ov\u00fa licenciu) mus\u00edte plati\u0165 pomerne za obdobie, po\u010das ktor\u00e9ho firma existovala. Po v\u00fdmaze z obchodn\u00e9ho registra t\u00e1to povinnos\u0165 zanik\u00e1.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zhrnutie: Ako sa zbavi\u0165 firmy v roku 2026<\/strong><\/h3>\n\n\n\n<p>&#x2705; <strong>Likvid\u00e1cia<\/strong> = definit\u00edvny z\u00e1nik firmy, trv\u00e1 7-8 mesiacov, n\u00e1klady cca 2 100 \u20ac (z toho 1 500 \u20ac sa vr\u00e1ti)<\/p>\n\n\n\n<p>&#x2705; <strong>Predaj<\/strong> = r\u00fdchle rie\u0161enie, firma v\u0161ak nezanik\u00e1, minim\u00e1lna da\u0148 zost\u00e1va<\/p>\n\n\n\n<p>&#x2705; <strong>Zl\u00fa\u010denie<\/strong> = vhodn\u00e9 ak vlastn\u00edte viac firiem, zost\u00e1vaj\u00faca firma preber\u00e1 v\u0161etky z\u00e1v\u00e4zky<\/p>\n\n\n\n<p>&#x2705; <strong>Zadl\u017een\u00fa firmu<\/strong> nemo\u017eno jednoducho zlikvidova\u0165 \u2013 patr\u00ed do konkurzu<\/p>\n\n\n\n<p>&#x2705; <strong>Za\u010dnite \u010do najsk\u00f4r<\/strong> \u2013 ka\u017ed\u00fd de\u0148 existencie firmy v 2026 = pomern\u00e1 minim\u00e1lna da\u0148<\/p>\n\n\n\n<p><strong>Potrebujete zlikvidova\u0165 s.r.o. a nechcete sa tr\u00e1pi\u0165 s byrokraciou?<\/strong><\/p>\n\n\n\n<p>&#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\"> Zlikvidova\u0165 s.r.o. s pomocou odborn\u00edkov<\/a><\/p>\n\n\n\n<p>&#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/burza-firiem\/kupit\"> Preda\u0165 firmu cez burzu firiem<\/a><\/p>\n\n\n\n<p>&#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/zmeny-vo-firme\"> Zmeny v s.r.o. (zl\u00fa\u010denie, prevod podielov)<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Existuj\u00fa tri hlavn\u00e9 sp\u00f4soby, ako sa zbavi\u0165 s.r.o.: likvid\u00e1cia (spolo\u010dnos\u0165 definit\u00edvne zanik\u00e1, trv\u00e1 7-8 mesiacov, n\u00e1klady cca 2 100 \u20ac vr\u00e1tane preddavku 1 500 \u20ac ktor\u00fd sa vr\u00e1ti), predaj (r\u00fdchle rie\u0161enie, spolo\u010dnos\u0165 v\u0161ak nezanik\u00e1, len zmen\u00ed majite\u013ea) a zl\u00fa\u010denie s inou firmou (vhodn\u00e9 ak vlastn\u00edte viac spolo\u010dnost\u00ed). Likvid\u00e1cia je jedin\u00fd sp\u00f4sob, ako sa vyhn\u00fa\u0165 minim\u00e1lnej &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":4532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50,12,5,1],"tags":[],"class_list":["post-4499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-navody-zadarmo","category-podnikanie","category-s-r-o","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Existuje nieko\u013eko d\u00f4vodov, pre\u010do \u201czavrie\u0165\u201d neakt\u00edvnu esero\u010dku. Aj &quot;spiaca&quot; s.r.o. v\u00e1s bude st\u00e1\u0165 stovky eur ro\u010dne. Kedy je lep\u0161ie firmu preda\u0165, zl\u00fa\u010di\u0165 alebo zlikvidova\u0165?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165? - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"Existuje nieko\u013eko d\u00f4vodov, pre\u010do \u201czavrie\u0165\u201d neakt\u00edvnu esero\u010dku. Aj &quot;spiaca&quot; s.r.o. v\u00e1s bude st\u00e1\u0165 stovky eur ro\u010dne. Kedy je lep\u0161ie firmu preda\u0165, zl\u00fa\u010di\u0165 alebo zlikvidova\u0165?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\" \/>\n<meta property=\"og:site_name\" content=\"Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Firmaren\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-19T08:17:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-19T08:27:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"863\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Boris Kukumberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Boris Kukumberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"14 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\"},\"author\":{\"name\":\"Boris Kukumberg\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"headline\":\"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165?\",\"datePublished\":\"2026-05-19T08:17:40+00:00\",\"dateModified\":\"2026-05-19T08:27:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\"},\"wordCount\":3585,\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg\",\"articleSection\":[\"N\u00e1vody zadarmo\",\"Podnikanie\",\"S.R.O.\",\"Uncategorized\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\",\"name\":\"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165? - Firm\u00e1re\u0148.sk\",\"isPartOf\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg\",\"datePublished\":\"2026-05-19T08:17:40+00:00\",\"dateModified\":\"2026-05-19T08:27:18+00:00\",\"author\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\"},\"description\":\"Existuje nieko\u013eko d\u00f4vodov, pre\u010do \u201czavrie\u0165\u201d neakt\u00edvnu esero\u010dku. Aj \\\"spiaca\\\" s.r.o. v\u00e1s bude st\u00e1\u0165 stovky eur ro\u010dne. Kedy je lep\u0161ie firmu preda\u0165, zl\u00fa\u010di\u0165 alebo zlikvidova\u0165?\",\"breadcrumb\":{\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg\",\"contentUrl\":\"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg\",\"width\":1280,\"height\":863,\"caption\":\"Zru\u0161enie a likvid\u00e1cia firmy\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.firmaren.sk\/clanky\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#website\",\"url\":\"https:\/\/www.firmaren.sk\/clanky\/\",\"name\":\"Firm\u00e1re\u0148.sk\",\"description\":\"Blog o podnikan\u00ed\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b\",\"name\":\"Boris Kukumberg\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g\",\"caption\":\"Boris Kukumberg\"},\"sameAs\":[\"http:\/\/firmaren.sk\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165? - Firm\u00e1re\u0148.sk","description":"Existuje nieko\u013eko d\u00f4vodov, pre\u010do \u201czavrie\u0165\u201d neakt\u00edvnu esero\u010dku. Aj \"spiaca\" s.r.o. v\u00e1s bude st\u00e1\u0165 stovky eur ro\u010dne. Kedy je lep\u0161ie firmu preda\u0165, zl\u00fa\u010di\u0165 alebo zlikvidova\u0165?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/","og_locale":"sk_SK","og_type":"article","og_title":"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165? - Firm\u00e1re\u0148.sk","og_description":"Existuje nieko\u013eko d\u00f4vodov, pre\u010do \u201czavrie\u0165\u201d neakt\u00edvnu esero\u010dku. Aj \"spiaca\" s.r.o. v\u00e1s bude st\u00e1\u0165 stovky eur ro\u010dne. Kedy je lep\u0161ie firmu preda\u0165, zl\u00fa\u010di\u0165 alebo zlikvidova\u0165?","og_url":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/","og_site_name":"Firm\u00e1re\u0148.sk","article_publisher":"https:\/\/www.facebook.com\/Firmaren\/","article_published_time":"2026-05-19T08:17:40+00:00","article_modified_time":"2026-05-19T08:27:18+00:00","og_image":[{"width":1280,"height":863,"url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg","type":"image\/jpeg"}],"author":"Boris Kukumberg","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Boris Kukumberg","Predpokladan\u00fd \u010das \u010d\u00edtania":"14 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#article","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/"},"author":{"name":"Boris Kukumberg","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b"},"headline":"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165?","datePublished":"2026-05-19T08:17:40+00:00","dateModified":"2026-05-19T08:27:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/"},"wordCount":3585,"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg","articleSection":["N\u00e1vody zadarmo","Podnikanie","S.R.O.","Uncategorized"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/","url":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/","name":"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165? - Firm\u00e1re\u0148.sk","isPartOf":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage"},"image":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage"},"thumbnailUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg","datePublished":"2026-05-19T08:17:40+00:00","dateModified":"2026-05-19T08:27:18+00:00","author":{"@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b"},"description":"Existuje nieko\u013eko d\u00f4vodov, pre\u010do \u201czavrie\u0165\u201d neakt\u00edvnu esero\u010dku. Aj \"spiaca\" s.r.o. v\u00e1s bude st\u00e1\u0165 stovky eur ro\u010dne. Kedy je lep\u0161ie firmu preda\u0165, zl\u00fa\u010di\u0165 alebo zlikvidova\u0165?","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2023\/04\/Zrusenie-SRO-1.jpg","width":1280,"height":863,"caption":"Zru\u0161enie a likvid\u00e1cia firmy"},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"Ako sa zbavi\u0165 firmy? Je lep\u0161ie zru\u0161i\u0165 s.r.o. alebo preda\u0165?"}]},{"@type":"WebSite","@id":"https:\/\/www.firmaren.sk\/clanky\/#website","url":"https:\/\/www.firmaren.sk\/clanky\/","name":"Firm\u00e1re\u0148.sk","description":"Blog o podnikan\u00ed","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Person","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b","name":"Boris Kukumberg","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","caption":"Boris Kukumberg"},"sameAs":["http:\/\/firmaren.sk"]}]}},"perex":"<p><span style=\"font-weight: 400;\">Prev\u00e1dzkujete esero\u010dku, ktor\u00e1 u\u017e mesiace alebo roky ni\u010d nerob\u00ed? Od roku 2024 plat\u00ed na Slovensku minim\u00e1lna da\u0148 (da\u0148ov\u00e1 licencia) pre pr\u00e1vnick\u00e9 osoby, tak\u017ee aj \u201espiaca\u201c s.r.o. m\u00f4\u017ee st\u00e1\u0165 stovky eur ro\u010dne len na daniach a \u00fa\u010dtovn\u00edctve.. Rie\u0161en\u00edm m\u00f4\u017ee by\u0165 napr\u00edklad zru\u0161enie s.r.o. resp. likvid\u00e1cia s.r.o., ale aj jej predaj alebo zl\u00fa\u010denie s inou spolo\u010dnos\u0165ou. \u010co je z toho najv\u00fdhodnej\u0161ie?<\/span><\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/4499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=4499"}],"version-history":[{"count":5,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/4499\/revisions"}],"predecessor-version":[{"id":6403,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/4499\/revisions\/6403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/4532"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=4499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=4499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=4499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}