{"id":399,"date":"2021-01-06T15:12:27","date_gmt":"2021-01-06T14:12:27","guid":{"rendered":"https:\/\/rychle.www.odborneoddluzeni.cz\/?page_id=399"},"modified":"2023-12-25T14:48:34","modified_gmt":"2023-12-25T13:48:34","slug":"vyhody-oddluzeni-osvc","status":"publish","type":"page","link":"https:\/\/www.odborneoddluzeni.cz\/oddluzeni-podnikatele\/vyhody-oddluzeni-osvc\/","title":{"rendered":"V\u00fdhody oddlu\u017een\u00ed OSV\u010c"},"content":{"rendered":"

[et_pb_section fb_built=“1″ custom_padding_last_edited=“on|phone“ _builder_version=“4.16″ background_color=“rgba(0,0,0,0.7)“ background_enable_image=“off“ background_blend=“overlay“ custom_padding=“72px||72px||false|false“ custom_padding_tablet=““ custom_padding_phone=“72px||72px||false|false“ global_colors_info=“{}“][et_pb_row _builder_version=“4.16″ width=“50%“ width_tablet=“85%“ width_phone=““ width_last_edited=“on|phone“ custom_padding=“0px||0px||false|false“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.16″ global_colors_info=“{}“][et_pb_text _builder_version=“4.16″ custom_margin=“||-1px|||“ global_colors_info=“{}“]<\/p>\n

V\u00fdhody oddlu\u017een\u00ed OSV\u010c<\/h1>\n

[\/et_pb_text][et_pb_divider color=“#edbb5f“ divider_weight=“2px“ _builder_version=“4.16″ max_width=“100px“ module_alignment=“center“ height=“2px“ custom_margin=“0px||24px|||“ global_colors_info=“{}“][\/et_pb_divider][et_pb_button button_url=“\/kontakt“ button_text=“Za\u010d\u00edt oddlu\u017een\u00ed“ button_alignment=“center“ _builder_version=“4.16″ custom_button=“on“ button_text_size=“25px“ button_text_color=“#edbb5f“ button_border_width=“2px“ button_border_color=“rgba(255,255,255,0.3)“ button_border_radius=“0px“ button_letter_spacing=“1px“ button_font=“Saira Extra Condensed|600||on|||||“ button_icon=“$||divi||400″ button_icon_color=“#edbb5f“ background_layout=“dark“ global_colors_info=“{}“ button_bg_color__hover_enabled=“off|desktop“ button_bg_color__hover=“#edbb5f“ button_bg_enable_color__hover=“on“ button_text_color__hover_enabled=“on|hover“ button_text_color__hover=“#ffffff“ button_icon_color__hover_enabled=“on|desktop“ button_icon_color__hover=“#ffffff“ button_border_color__hover_enabled=“on|desktop“ button_border_color__hover=“#edbb5f“ button_border_width__hover_enabled=“off|desktop“ button_border_width__hover=“0px“][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ _builder_version=“4.16″ custom_padding=“4px||3px|||“ global_colors_info=“{}“][et_pb_row _builder_version=“4.16″ width=“50%“ width_tablet=“85%“ width_phone=““ width_last_edited=“on|desktop“ custom_padding=“30px||30px||false|false“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.16″ global_colors_info=“{}“][et_pb_text _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n

Oddlu\u017een\u00ed OSV\u010c 2024<\/h2>\n

Oddlu\u017een\u00ed OSV\u010c je oproti oddlu\u017een\u00ed fyzick\u00e9 osoby rozd\u00edln\u00e9, zejm\u00e9na z pohledu dokl\u00e1d\u00e1n\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f.\u00a0<\/p>\n

<\/h2>\n

Jak se stanov\u00ed z\u00e1lohov\u00e1 spl\u00e1tka OSV\u010c v oddlu\u017een\u00ed?<\/h2>\n

Dlu\u017en\u00edk \u2013 podnikatel je povinen spl\u00e1cet m\u011bs\u00ed\u010dn\u011b tzv. z\u00e1lohovou spl\u00e1tku, kter\u00e1 se ur\u010duje ze zisku dlu\u017en\u00edka z podnik\u00e1n\u00ed<\/strong>. Podkladem pro rozhodov\u00e1n\u00ed je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> za p\u0159edchoz\u00ed obdob\u00ed. Pokud podnikatel nevytvo\u0159il zisk nebo nem\u011bl da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, dokl\u00e1d\u00e1 se v\u00fd\u0161e p\u0159\u00edjmu dlu\u017en\u00edka p\u0159ehledem re\u00e1ln\u00fdch p\u0159\u00edjm\u016f<\/strong> a skute\u010dn\u011b vynalo\u017een\u00fdch v\u00fddaj\u016f<\/strong> dlu\u017en\u00edka ve sledovan\u00e9m da\u0148ov\u00e9m obdob\u00ed.<\/p>\n

Z\u00e1kladem pro stanoven\u00ed z\u00e1lohov\u00e9 spl\u00e1tky je pak rozd\u00edl mezi re\u00e1ln\u00fdmi p\u0159\u00edjmy a v\u00fddaji, a nen\u00ed tak mo\u017en\u00e9 nap\u0159\u00edklad vych\u00e1zet z tzv. v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f, i kdy\u017e je podnikatel re\u00e1ln\u011b vyu\u017e\u00edv\u00e1. Pokud nelze zjistit p\u0159\u00edjem dlu\u017en\u00edka \u2013 podnikatele t\u00edmto zp\u016fsobem, obra\u0165te se na n\u00e1s a my v\u00e1m v\u00fd\u0161i z\u00e1lohy vypo\u010dteme.<\/p>\n

<\/h3>\n

V\u00fd\u0161e spl\u00e1tky oddlu\u017een\u00ed OSV\u010c<\/h3>\n

U podnikatel\u016f b\u00fdv\u00e1 standardn\u011b stanovena z\u00e1lohov\u00e1 spl\u00e1tka, kter\u00e1 odpov\u00edd\u00e1 sr\u00e1\u017ece z p\u0159\u00edjmu za jeden m\u011bs\u00edc. Vypo\u010d\u00edt\u00e1 se z da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed jako pr\u016fm\u011br p\u0159\u00edjmu, pak se stanov\u00ed z\u00e1lohov\u00e1 spl\u00e1tka.<\/p>\n

\u00daprava v\u00fd\u0161e z\u00e1lohov\u00e9 spl\u00e1tky<\/h3>\n

Z\u00e1lohov\u00e1 spl\u00e1tka je stanovena v\u017edy na jedno zda\u0148ovac\u00ed obdob\u00ed<\/strong>, tj. obvykle kalend\u00e1\u0159n\u00ed rok. Po jeho konci dlu\u017en\u00edk \u2013 podnikatel p\u0159edlo\u017e\u00ed sv\u00e9mu insolven\u010dn\u00edmu spr\u00e1vci \u00fa\u010detnictv\u00ed a ten pak provede revizi v\u00fd\u0161e z\u00e1lohy<\/strong>. V p\u0159\u00edpad\u011b, \u017ee spl\u00e1tka byla vy\u0161\u0161\u00ed<\/strong> ne\u017e skute\u010dn\u00e9 p\u0159\u00edjmy podnikatele, m\u016f\u017ee soud upravit na \u017e\u00e1dost dlu\u017en\u00edka jej\u00ed v\u00fd\u0161i pro n\u00e1sleduj\u00edc\u00ed obdob\u00ed. Pokud byla spl\u00e1tka ni\u017e\u0161\u00ed<\/strong>, ne\u017e by mohla podle skute\u010dn\u00e9ho zisku dlu\u017en\u00edka \u2013 podnikatele b\u00fdt, pak je dlu\u017en\u00edk povinen uhradit nedoplatek<\/strong> na v\u00fdzvu insolven\u010dn\u00edho spr\u00e1vce.<\/p>\n

<\/h2>\n

<\/h2>\n

V\u00fdhody oddlu\u017een\u00ed OSV\u010c<\/h2>\n
    \n
  • d\u00edky oddlu\u017een\u00ed se OSV\u010c nemus\u00ed ob\u00e1vat v\u011b\u0159itel\u016f, exekutor\u016f a vymaha\u010d\u016f, nebo\u0165 je ji\u017e od zah\u00e1jen\u00ed insolven\u010dn\u00edho \u0159\u00edzen\u00ed pod ochranou soudu (pozd\u011bji i insolven\u010dn\u00edho spr\u00e1vce) a insolven\u010dn\u00edho z\u00e1kona<\/li>\n
  • je zn\u00e1m p\u0159esn\u00fd term\u00edn skon\u010den\u00ed oddlu\u017een\u00ed<\/li>\n
  • OSV\u010c m\u00e1 po celou dobu oddlu\u017een\u00ed garantovanou ur\u010ditou \u010d\u00e1stku, kter\u00e1 mu ka\u017ed\u00fd m\u011bs\u00edc z\u016fstane na \u017eivobyt\u00ed<\/li>\n
  • ji\u017e nen\u00ed stanovena minim\u00e1ln\u00ed hranice splacen\u00ed dluh\u016f<\/li>\n
  • po oddlu\u017een\u00ed se podnikatel zbav\u00ed star\u00fdch dluh\u016f v\u010detn\u011b t\u011bch, kter\u00e9 jsou nep\u0159ihl\u00e1\u0161en\u00e9<\/li>\n<\/ul>\n

    N\u00e1vrh na oddlu\u017een\u00ed OSV\u010c<\/h2>\n

    Pokud by cht\u011bl podnikatel vstoupit do insolvence \u2013 oddlu\u017een\u00ed, mus\u00ed podat n\u00e1vrh na povolen\u00ed oddlu\u017een\u00ed. N\u00e1vrh na povolen\u00ed oddlu\u017een\u00ed m\u016f\u017ee b\u00fdt seps\u00e1n a pod\u00e1n pouze advok\u00e1tem, insolven\u010dn\u00edm spr\u00e1vcem, not\u00e1\u0159em, exekutorem nebo tzv. akreditovanou osobou (tj. dlu\u017en\u00edk nem\u016f\u017ee podat insolven\u010dn\u00ed n\u00e1vrh s\u00e1m). N\u00e1vrh na povolen\u00ed r\u00e1di pod\u00e1me za v\u00e1s na z\u00e1klad\u011b pln\u00e9 moci.<\/p>\n

     <\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

    V\u00fdhody oddlu\u017een\u00ed OSV\u010cOddlu\u017een\u00ed OSV\u010c 2024 Oddlu\u017een\u00ed OSV\u010c je oproti oddlu\u017een\u00ed fyzick\u00e9 osoby rozd\u00edln\u00e9, zejm\u00e9na z pohledu dokl\u00e1d\u00e1n\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f.\u00a0 Jak se stanov\u00ed z\u00e1lohov\u00e1 spl\u00e1tka OSV\u010c v oddlu\u017een\u00ed? Dlu\u017en\u00edk \u2013 podnikatel je povinen spl\u00e1cet m\u011bs\u00ed\u010dn\u011b tzv. z\u00e1lohovou spl\u00e1tku, kter\u00e1 se ur\u010duje ze zisku dlu\u017en\u00edka z podnik\u00e1n\u00ed. Podkladem pro rozhodov\u00e1n\u00ed je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za p\u0159edchoz\u00ed obdob\u00ed. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":382,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/pages\/399"}],"collection":[{"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/comments?post=399"}],"version-history":[{"count":4,"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/pages\/399\/revisions"}],"predecessor-version":[{"id":2869,"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/pages\/399\/revisions\/2869"}],"up":[{"embeddable":true,"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/pages\/382"}],"wp:attachment":[{"href":"https:\/\/www.odborneoddluzeni.cz\/wp-json\/wp\/v2\/media?parent=399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}