{"id":30640,"date":"2026-01-22T08:43:52","date_gmt":"2026-01-22T07:43:52","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/registrace-spolecnosti-na-kypru-a-vlastnictvi-nemovitosti-prostrednictvim-spolecnosti\/"},"modified":"2026-02-01T21:23:14","modified_gmt":"2026-02-01T20:23:14","slug":"registrace-spolecnosti-na-kypru-a-vlastnictvi-nemovitosti-prostrednictvim-spolecnosti","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/cs\/registrace-spolecnosti-na-kypru-a-vlastnictvi-nemovitosti-prostrednictvim-spolecnosti\/","title":{"rendered":"Registrace spole\u010dnosti na Kypru a vlastnictv\u00ed nemovitost\u00ed prost\u0159ednictv\u00edm spole\u010dnosti"},"content":{"rendered":"\n

\ud83e\uddfe Z\u00e1kladn\u00ed informace<\/h2>\n\n

Kypr je jednou z nejobl\u00edben\u011bj\u0161\u00edch jurisdikc\u00ed v EU pro registraci spole\u010dnost\u00ed.Nab\u00edz\u00ed n\u00edzk\u00e9 dan\u011b, stabiln\u00ed pr\u00e1vn\u00ed prost\u0159ed\u00ed, jednoduchou administrativu a mo\u017enost vlastnit nemovitosti prost\u0159ednictv\u00edm spole\u010dnosti.<\/p>\n\n

D\u00edky syst\u00e9mu Common Law a smlouv\u00e1m o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed s v\u00edce ne\u017e 65 zem\u011bmi (v\u010detn\u011b Slovenska a \u010cesk\u00e9 republiky) jeKypr ide\u00e1ln\u00edm m\u00edstem pro investory, podnikatele a realitn\u00ed spole\u010dnosti.<\/p>\n\n

\n\n

1\ufe0f\u20e3 Typy spole\u010dnost\u00ed na Kypru<\/h2>\n\n

Nej\u010dast\u011bji pou\u017e\u00edvan\u00e1 forma:Private Limited Company (LTD)<\/strong> – obdoba slovensk\u00e9 s.r.o.<\/p>\n\n

Typ spole\u010dnosti<\/th>Popis<\/th>Vhodn\u00e9 pro<\/th><\/tr><\/thead>
LTD – Spole\u010dnost s ru\u010den\u00edm omezen\u00fdm<\/td>nejb\u011b\u017en\u011bj\u0161\u00ed forma, 1-50 akcion\u00e1\u0159\u016f<\/td>investice, pron\u00e1jem, dr\u017eba nemovitost\u00ed<\/td><\/tr>
Holdingov\u00e1 spole\u010dnost<\/td>mate\u0159sk\u00e1 spole\u010dnost pro mezin\u00e1rodn\u00ed aktivity<\/td>da\u0148ov\u00e1 optimalizace<\/td><\/tr>
Pobo\u010dka \/ dce\u0159in\u00e1 spole\u010dnost<\/td>pobo\u010dka zahrani\u010dn\u00ed spole\u010dnosti<\/td>expanze na Kypr<\/td><\/tr>
Partnerstv\u00ed<\/td>osobn\u00ed partnerstv\u00ed<\/td>m\u00edstn\u00ed podniky, slu\u017eby<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 P\u0159ibli\u017en\u011b 90 % zahrani\u010dn\u00edch investor\u016f vyu\u017e\u00edv\u00e1 kyperskou LTD d\u00edky jej\u00ed flexibilit\u011b a n\u00edzk\u00e9 dani z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob (12,5 %).<\/p>\n\n

\n\n

2\ufe0f\u20e3 Da\u0148ov\u00e9 v\u00fdhody kypersk\u00e9 spole\u010dnosti<\/h2>\n\n
Typ dan\u011b<\/th>Hodnotit<\/th>Pozn\u00e1mka<\/th><\/tr><\/thead>
Da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob<\/td>12.5%<\/td>jedna z nejni\u017e\u0161\u00edch v EU<\/td><\/tr>
Da\u0148 z dividend<\/td>0% (pro nerezidenty)<\/td>pokud p\u0159\u00edjem poch\u00e1z\u00ed ze zem\u00ed mimo Kypr<\/td><\/tr>
DPH<\/td>19% \/ 9% \/ 5%<\/td>v z\u00e1vislosti na \u010dinnosti<\/td><\/tr>
Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f (CGT)<\/td>se vztahuje pouze na nemovitosti na Kypru<\/td>20 % (p\u0159i prodeji kypersk\u00e9ho majetku)<\/td><\/tr>
D\u011bdick\u00e1 da\u0148<\/td>0%<\/td>zcela zru\u0161ena<\/td><\/tr>
Smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed<\/td>V\u00edce ne\u017e 65 zem\u00ed<\/td>v\u010detn\u011b Slovenska a \u010cesk\u00e9 republiky<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 Spole\u010dnost m\u016f\u017ee vlastnit nemovitost, pronaj\u00edmat ji a generovat zisk s n\u00edzk\u00fdm da\u0148ov\u00fdm zat\u00ed\u017een\u00edm.Zisk m\u016f\u017ee b\u00fdt rozd\u011blen vlastn\u00edkovi jako dividendy osvobozen\u00e9 od dan\u011b (pokud vlastn\u00edk nen\u00ed da\u0148ov\u00fdm rezidentem Kypru).<\/p>\n\n

\n\n

Registrace spole\u010dnosti na 3\ufe0f\u20e3 – krok za krokem<\/h2>\n\n

Tento proces obvykle trv\u00e1 3-5 pracovn\u00edch dn\u016f<\/strong>.<\/p>\n\n

\ud83d\udd39 Postup:<\/strong><\/p>\n\n

    \n
  • Rezervace n\u00e1zvu spole\u010dnosti u obchodn\u00edho rejst\u0159\u00edku (poplatek cca 30 EUR).<\/li>\n\n\n\n
  • P\u0159\u00edprava zakl\u00e1dac\u00edch dokument\u016f (zakladatelsk\u00e1 smlouva a stanovy) pr\u00e1vn\u00edkem.<\/li>\n\n\n\n
  • Pod\u00e1n\u00ed \u017e\u00e1dosti o registraci, v\u010detn\u011b:\n
      \n
    • \u00fadaje o akcion\u00e1\u0159\u00edch,<\/li>\n\n\n\n
    • s\u00eddlo na Kypru,<\/li>\n\n\n\n
    • n\u00e1zev spole\u010dnosti a obchodn\u00ed \u010dinnost.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Vyd\u00e1n\u00ed osv\u011bd\u010den\u00ed (osv\u011bd\u010den\u00ed o zalo\u017een\u00ed, akcion\u00e1\u0159i, \u0159editel\u00e9, adresa s\u00eddla).<\/li>\n\n\n\n
    • Zalo\u017een\u00ed bankovn\u00edho \u00fa\u010dtu (m\u00edstn\u00ed nebo EU IBAN).<\/li>\n\n\n\n
    • Registrace na da\u0148ov\u00e9m \u00fa\u0159ad\u011b (TIC) a registrace k DPH, pokud je vy\u017eadov\u00e1na.<\/li>\n<\/ul>\n\n
      \n\n

      4\ufe0f\u20e3 Po\u017eadavky na vlastn\u00edky<\/h2>\n\n
      Po\u017eadavek<\/th>Popis<\/th><\/tr><\/thead>
      Minim\u00e1ln\u00ed po\u010det \u0159editel\u016f<\/td>1 (m\u016f\u017ee b\u00fdt cizinec)<\/td><\/tr>
      Akcion\u00e1\u0159i<\/td>alespo\u0148 1 osoba (fyzick\u00e1 nebo pr\u00e1vnick\u00e1).<\/td><\/tr>
      S\u00eddlo na Kypru<\/td>povinn\u00e9 (zaji\u0161\u0165uje pr\u00e1vn\u00edk nebo zmocn\u011bnec)<\/td><\/tr>
      Tajemn\u00edk spole\u010dnosti<\/td>povinn\u00e9 (m\u016f\u017ee b\u00fdt pr\u00e1vn\u00edk)<\/td><\/tr>
      Z\u00e1kladn\u00ed kapit\u00e1l<\/td>minim\u00e1ln\u011b 1 000 EUR (obvykle se nevypl\u00e1c\u00ed)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

      \ud83d\udca1 Osobn\u00ed p\u0159\u00edtomnost nen\u00ed nutn\u00e1 – v\u0161e lze za\u0159\u00eddit na d\u00e1lku prost\u0159ednictv\u00edm pln\u00e9 moci.<\/p>\n\n

      \n\n

      5\ufe0f\u20e3 Vlastnictv\u00ed nemovitost\u00ed prost\u0159ednictv\u00edm spole\u010dnosti<\/h2>\n\n

      Kypersk\u00e1 spole\u010dnost LTD m\u016f\u017ee:<\/p>\n\n

        \n
      • vlastn\u00ed nemovitosti na Kypru a v dal\u0161\u00edch zem\u00edch EU,<\/li>\n\n\n\n
      • pron\u00e1jem nemovitost\u00ed (dlouhodob\u00fd i kr\u00e1tkodob\u00fd),<\/li>\n\n\n\n
      • p\u0159ij\u00edmat platby a vystavovat faktury DPH,<\/li>\n\n\n\n
      • prod\u00e1vat nemovitosti a reinvestovat zisky,<\/li>\n\n\n\n
      • dr\u017eet v\u00edce byt\u016f nebo projekt\u016f pod jednou pr\u00e1vnickou osobou.<\/li>\n<\/ul>\n\n

        V\u00fdhody vlastnictv\u00ed prost\u0159ednictv\u00edm spole\u010dnosti:<\/h3>\n\n

        \u2705 mo\u017enost soukrom\u00ed vlastn\u00edka (akcion\u00e1\u0159 prost\u0159ednictv\u00edm nominee slu\u017eeb),\u2705 da\u0148ov\u00e9 v\u00fdhody (12,5 % m\u00edsto vy\u0161\u0161\u00edch sazeb jinde),\u2705 snadn\u011bj\u0161\u00ed p\u0159evod vlastnictv\u00ed – prodej akci\u00ed spole\u010dnosti m\u00edsto nemovitosti,\u2705 nulov\u00e1 da\u0148 z dividend pro zahrani\u010dn\u00ed akcion\u00e1\u0159e,\u2705 ochrana majetku a flexibilita p\u0159i d\u011bdictv\u00ed nebo spole\u010dn\u00edk\u016f.<\/p>\n\n

        \n\n

        6\ufe0f\u20e3 Nev\u00fdhody vlastnictv\u00ed prost\u0159ednictv\u00edm spole\u010dnosti<\/h2>\n\n

        \u26a0\ufe0f Vy\u0161\u0161\u00ed administrativn\u00ed z\u00e1t\u011b\u017e (ro\u010dn\u00ed \u00fa\u010detnictv\u00ed, audit, dan\u011b).\u26a0\ufe0f Povinnost v\u00e9st \u00fa\u010detnictv\u00ed a pod\u00e1vat ro\u010dn\u00ed da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed.\u26a0\ufe0f P\u0159i prodeji majetku ve vlastnictv\u00ed spole\u010dnosti se m\u016f\u017ee uplatnit da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f (CGT) ve v\u00fd\u0161i 20 %.\u26a0\ufe0f Ro\u010dn\u00ed n\u00e1klady na \u00fadr\u017ebu spole\u010dnosti (sekret\u00e1\u0159ka, adresa, \u00fa\u010detnictv\u00ed) cca 1 200 – 1 800 EUR<\/strong>.<\/p>\n\n

        \n\n

        7\ufe0f\u20e3 Registrace a provozn\u00ed n\u00e1klady<\/h2>\n\n
        Polo\u017eka<\/th>Odhadovan\u00e9 n\u00e1klady<\/th><\/tr><\/thead>
        Registrace spole\u010dnosti (pr\u00e1vn\u00edk, poplatky)<\/td>\u20ac1,000 – \u20ac1,500<\/td><\/tr>
        S\u00eddlo \/ sekret\u00e1\u0159ka<\/td>300 \u20ac – 500 \u20ac \/ rok<\/td><\/tr>
        \u00da\u010detnictv\u00ed + audit<\/td>800 \u20ac – 1 500 \u20ac \/ rok<\/td><\/tr>
        Da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a registrace k DPH<\/td>\u20ac150 – \u20ac300<\/td><\/tr>
        Otev\u0159en\u00ed bankovn\u00edho \u00fa\u010dtu<\/td>\u20ac0 – \u20ac300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

        \ud83d\udca1 U dlouhodob\u00e9ho investi\u010dn\u00edho portfolia jsou tyto n\u00e1klady obvykle kompenzov\u00e1ny da\u0148ovou optimalizac\u00ed.<\/p>\n\n

        \n\n

        8\ufe0f\u20e3 Da\u0148ov\u00e9 povinnosti a \u00fa\u010detnictv\u00ed<\/h2>\n\n

        Ka\u017ed\u00e1 kypersk\u00e1 spole\u010dnost mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed a p\u0159edkl\u00e1dat auditovanou v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/p>\n\n

          \n
        • Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob mus\u00ed b\u00fdt pod\u00e1no do 12 m\u011bs\u00edc\u016f po skon\u010den\u00ed \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n\n\n\n
        • P\u0159izn\u00e1n\u00ed k DPH se pod\u00e1v\u00e1 \u010dtvrtletn\u011b (pokud jste registrov\u00e1ni k DPH).<\/li>\n\n\n\n
        • Zisky lze rozd\u011blit jako dividendy (0 % da\u0148 pro nerezidenty).<\/li>\n<\/ul>\n\n
          \n\n

          9\ufe0f\u20e3 Kombinace: Vlastn\u00edk + trval\u00fd pobyt (PRP)<\/h2>\n\n

          Investor, kter\u00fd:<\/p>\n\n

            \n
          • vlastn\u00ed nemovitost prost\u0159ednictv\u00edm spole\u010dnosti,<\/li>\n\n\n\n
          • je dr\u017eitelem povolen\u00ed k trval\u00e9mu pobytu (PRP),<\/li>\n<\/ul>\n\n

            m\u016f\u017ee spole\u010dnost vyu\u017e\u00edt ke spr\u00e1v\u011b investic, pron\u00e1jmu nebo developersk\u00fdch projekt\u016f –v\u0161e v r\u00e1mci legislativy EU a s n\u00edzkou da\u0148ovou sazbou.<\/p>\n","protected":false},"excerpt":{"rendered":"

            \ud83e\uddfe Z\u00e1kladn\u00ed informace Kypr je jednou z nejobl\u00edben\u011bj\u0161\u00edch jurisdikc\u00ed v EU pro registraci spole\u010dnost\u00ed.Nab\u00edz\u00ed n\u00edzk\u00e9 dan\u011b, stabiln\u00ed pr\u00e1vn\u00ed prost\u0159ed\u00ed, jednoduchou administrativu a mo\u017enost vlastnit nemovitosti prost\u0159ednictv\u00edm spole\u010dnosti. D\u00edky syst\u00e9mu Common Law a smlouv\u00e1m o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed s v\u00edce ne\u017e 65 zem\u011bmi (v\u010detn\u011b Slovenska a \u010cesk\u00e9 republiky) jeKypr ide\u00e1ln\u00edm m\u00edstem pro investory, podnikatele a realitn\u00ed…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[670,669,671,665,672],"tags":[],"class_list":["post-30640","post","type-post","status-publish","format-standard","hentry","category-1-pravni-a-administrativni-otazky","category-informace-pro-kupujici","category-jizni-kypr","category-zakony","category-zakony-jizni-kypr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/comments?post=30640"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30640\/revisions"}],"predecessor-version":[{"id":30642,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30640\/revisions\/30642"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/media?parent=30640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/categories?post=30640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/tags?post=30640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}