{"id":30881,"date":"2026-01-22T08:43:52","date_gmt":"2026-01-22T07:43:52","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/registracia-spolocnosti-na-cypre-a-vlastnictvo-nehnutelnosti-prostrednictvom-spolocnosti\/"},"modified":"2026-02-01T21:30:18","modified_gmt":"2026-02-01T20:30:18","slug":"registracia-spolocnosti-na-cypre-a-vlastnictvo-nehnutelnosti-prostrednictvom-spolocnosti","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/sk\/registracia-spolocnosti-na-cypre-a-vlastnictvo-nehnutelnosti-prostrednictvom-spolocnosti\/","title":{"rendered":"Registr\u00e1cia spolo\u010dnosti na Cypre a vlastn\u00edctvo nehnute\u013enost\u00ed prostredn\u00edctvom spolo\u010dnosti"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\ud83e\uddfe Z\u00e1kladn\u00e9 inform\u00e1cie<\/h2>\n\n<p class=\"wp-block-paragraph\">Cyprus je jednou z najob\u013e\u00fabenej\u0161\u00edch jurisdikci\u00ed v E\u00da na registr\u00e1ciu spolo\u010dnost\u00ed.<br\/>Pon\u00faka n\u00edzke dane, stabiln\u00e9 pr\u00e1vne prostredie, jednoduch\u00fa administrat\u00edvu a mo\u017enos\u0165 vlastni\u0165 nehnute\u013enosti prostredn\u00edctvom spolo\u010dnosti.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u010faka syst\u00e9mu spolo\u010dn\u00e9ho pr\u00e1va a zmluv\u00e1m o zamedzen\u00ed dvojit\u00e9ho zdanenia s viac ako 65 krajinami (vr\u00e1tane Slovenska a \u010ceskej republiky) je<br\/>Cyprus ide\u00e1lnym miestom pre investorov, podnikate\u013eov a realitn\u00e9 spolo\u010dnosti.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">1\ufe0f\u20e3 Typy spolo\u010dnost\u00ed na Cypre<\/h2>\n\n<p class=\"wp-block-paragraph\">Naj\u010dastej\u0161ie pou\u017e\u00edvan\u00e1 forma:<br\/><strong>Spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm<\/strong> (LTD) &#8211; obdoba slovenskej s.r.o.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Typ spolo\u010dnosti<\/th><th>Popis<\/th><th>Vhodn\u00e9 pre<\/th><\/tr><\/thead><tbody><tr><td>LTD &#8211; spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm<\/td><td>najbe\u017enej\u0161ia forma, 1-50 akcion\u00e1rov<\/td><td>invest\u00edcie, pren\u00e1jom, dr\u017eba nehnute\u013enost\u00ed<\/td><\/tr><tr><td>Holdingov\u00e1 spolo\u010dnos\u0165<\/td><td>matersk\u00e1 spolo\u010dnos\u0165 pre medzin\u00e1rodn\u00e9 aktivity<\/td><td>da\u0148ov\u00e1 optimaliz\u00e1cia<\/td><\/tr><tr><td>Pobo\u010dka \/ dc\u00e9rska spolo\u010dnos\u0165<\/td><td>pobo\u010dka zahrani\u010dnej spolo\u010dnosti<\/td><td>expanzia na Cyprus<\/td><\/tr><tr><td>Partnerstvo<\/td><td>osobn\u00e9 partnerstvo<\/td><td>miestne podniky, slu\u017eby<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\ud83d\udca1 Pribli\u017ene 90 % zahrani\u010dn\u00fdch investorov vyu\u017e\u00edva cypersk\u00fa LTD v\u010faka jej flexibilite a n\u00edzkej dani z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b (12,5 %).<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">2\ufe0f\u20e3 Da\u0148ov\u00e9 v\u00fdhody cyperskej spolo\u010dnosti<\/h2>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Typ dane<\/th><th>Hodnotenie<\/th><th>Pozn\u00e1mka<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b<\/td><td>12.5%<\/td><td>jedna z najni\u017e\u0161\u00edch v E\u00da<\/td><\/tr><tr><td>Da\u0148 z dividend<\/td><td>0% (pre nerezidentov)<\/td><td>ak pr\u00edjem poch\u00e1dza z \u00fazemia mimo Cypru<\/td><\/tr><tr><td>DPH<\/td><td>19% \/ 9% \/ 5%<\/td><td>v z\u00e1vislosti od \u010dinnosti<\/td><\/tr><tr><td>Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov (CGT)<\/td><td>sa vz\u0165ahuje len na nehnute\u013enosti na Cypre<\/td><td>20% (pri predaji cyperskej nehnute\u013enosti)<\/td><\/tr><tr><td>Da\u0148 z dedi\u010dstva<\/td><td>0%<\/td><td>\u00faplne zru\u0161en\u00e9<\/td><\/tr><tr><td>Zmluvy o zamedzen\u00ed dvojit\u00e9ho zdanenia<\/td><td>65+ kraj\u00edn<\/td><td>vr\u00e1tane Slovenska a \u010ceskej republiky<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\ud83d\udca1 Spolo\u010dnos\u0165 m\u00f4\u017ee vlastni\u0165 nehnute\u013enos\u0165, prenaj\u00edma\u0165 ju a vytv\u00e1ra\u0165 zisk s n\u00edzkym da\u0148ov\u00fdm za\u0165a\u017een\u00edm.<br\/>Zisk m\u00f4\u017ee by\u0165 rozdelen\u00fd majite\u013eovi ako dividendy osloboden\u00e9 od dane (ak majite\u013e nie je da\u0148ov\u00fdm rezidentom Cypru).<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Registr\u00e1cia spolo\u010dnosti 3\ufe0f\u20e3 &#8211; krok za krokom<\/h2>\n\n<p class=\"wp-block-paragraph\">Tento proces zvy\u010dajne trv\u00e1 <strong>3 a\u017e 5 pracovn\u00fdch dn\u00ed<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Postup:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Rezerv\u00e1cia n\u00e1zvu spolo\u010dnosti v obchodnom registri (poplatok pribli\u017ene 30 EUR).<\/li>\n\n\n\n<li>Pr\u00edprava zakladate\u013esk\u00fdch dokumentov (zakladate\u013esk\u00e1 zmluva a stanovy) pr\u00e1vnikom.<\/li>\n\n\n\n<li>Predlo\u017eenie \u017eiadosti o registr\u00e1ciu vr\u00e1tane:\n<ul class=\"wp-block-list\">\n<li>\u00fadaje o akcion\u00e1roch,<\/li>\n\n\n\n<li>registrovan\u00e1 adresa na Cypre,<\/li>\n\n\n\n<li>n\u00e1zov spolo\u010dnosti a obchodn\u00e9 \u010dinnosti.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Vydanie osved\u010den\u00ed (osved\u010denie o zalo\u017een\u00ed, akcion\u00e1ri, riaditelia, adresa s\u00eddla).<\/li>\n\n\n\n<li>Otvorenie bankov\u00e9ho \u00fa\u010dtu (miestny alebo E\u00da IBAN).<\/li>\n\n\n\n<li>Registr\u00e1cia na da\u0148ovom \u00farade (TIC) a registr\u00e1cia DPH, ak sa vy\u017eaduje.<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">4\ufe0f\u20e3 Po\u017eiadavky na majite\u013eov<\/h2>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Po\u017eiadavka<\/th><th>Popis<\/th><\/tr><\/thead><tbody><tr><td>Minim\u00e1lny po\u010det riadite\u013eov<\/td><td>1 (m\u00f4\u017ee by\u0165 cudzinec)<\/td><\/tr><tr><td>Akcion\u00e1ri<\/td><td>najmenej 1 osoba (fyzick\u00e1 alebo pr\u00e1vnick\u00e1)<\/td><\/tr><tr><td>Adresa s\u00eddla na Cypre<\/td><td>povinn\u00e9 (poskytuje pr\u00e1vnik alebo z\u00e1stupca)<\/td><\/tr><tr><td>Tajomn\u00edk spolo\u010dnosti<\/td><td>povinn\u00e9 (m\u00f4\u017ee by\u0165 pr\u00e1vnik)<\/td><\/tr><tr><td>Z\u00e1kladn\u00e9 imanie<\/td><td>minim\u00e1lne 1 000 EUR (zvy\u010dajne sa nevypl\u00e1ca)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\ud83d\udca1 Osobn\u00e1 pr\u00edtomnos\u0165 nie je potrebn\u00e1 &#8211; v\u0161etko sa d\u00e1 vybavi\u0165 na dia\u013eku prostredn\u00edctvom plnej moci.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">5\ufe0f\u20e3 Vlastn\u00edctvo nehnute\u013enost\u00ed prostredn\u00edctvom spolo\u010dnosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Spolo\u010dnos\u0165 Cyprus LTD m\u00f4\u017ee:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>vlastni\u0165 nehnute\u013enosti na Cypre a v in\u00fdch krajin\u00e1ch E\u00da,<\/li>\n\n\n\n<li>pren\u00e1jom nehnute\u013enost\u00ed (dlhodob\u00fd a kr\u00e1tkodob\u00fd),<\/li>\n\n\n\n<li>prij\u00edma\u0165 platby a vystavova\u0165 fakt\u00fary DPH,<\/li>\n\n\n\n<li>pred\u00e1va\u0165 nehnute\u013enosti a reinvestova\u0165 zisky,<\/li>\n\n\n\n<li>vlastni\u0165 viacero bytov alebo projektov pod jednou pr\u00e1vnickou osobou.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">V\u00fdhody vlastn\u00edctva prostredn\u00edctvom spolo\u010dnosti:<\/h3>\n\n<p class=\"wp-block-paragraph\">\u2705 mo\u017enos\u0165 s\u00fakromia vlastn\u00edka (akcion\u00e1r prostredn\u00edctvom nominee slu\u017eieb),<br\/>\u2705 da\u0148ov\u00e9 v\u00fdhody (12,5 % namiesto vy\u0161\u0161\u00edch sadzieb inde),<br\/>\u2705 jednoduch\u0161\u00ed prevod vlastn\u00edctva &#8211; predaj akci\u00ed spolo\u010dnosti namiesto nehnute\u013enosti,<br\/>\u2705 nulov\u00e1 da\u0148 z dividend pre zahrani\u010dn\u00fdch akcion\u00e1rov,<br\/>\u2705 ochrana majetku a flexibilita pri deden\u00ed alebo spolo\u010dn\u00edkoch.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">6\ufe0f\u20e3 Nev\u00fdhody vlastn\u00edctva prostredn\u00edctvom spolo\u010dnosti<\/h2>\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f Vy\u0161\u0161ia administrat\u00edvna z\u00e1\u0165a\u017e (ro\u010dn\u00e9 \u00fa\u010dtovn\u00edctvo, audit, dane).<br\/>\u26a0\ufe0f Povinnos\u0165 vies\u0165 \u00fa\u010dtovn\u00edctvo a pod\u00e1va\u0165 ro\u010dn\u00e9 da\u0148ov\u00e9 priznania.<br\/>\u26a0\ufe0f Pri predaji nehnute\u013enosti vo vlastn\u00edctve spolo\u010dnosti sa m\u00f4\u017ee uplatni\u0165 da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnosov (CGT) vo v\u00fd\u0161ke 20 %.<br\/>\u26a0\ufe0f Ro\u010dn\u00e9 n\u00e1klady na \u00fadr\u017ebu spolo\u010dnosti (sekret\u00e1rka, adresa, \u00fa\u010dtovn\u00edctvo) cca 1 <strong>200 &#8211; 1 800 EUR.<\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">7\ufe0f\u20e3 Registra\u010dn\u00e9 a prev\u00e1dzkov\u00e9 n\u00e1klady<\/h2>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Polo\u017eka<\/th><th>Odhadovan\u00e9 n\u00e1klady<\/th><\/tr><\/thead><tbody><tr><td>Registr\u00e1cia spolo\u010dnosti (pr\u00e1vnik, poplatky)<\/td><td>\u20ac1,000 &#8211; \u20ac1,500<\/td><\/tr><tr><td>S\u00eddlo \/ sekret\u00e1rka<\/td><td>300 &#8211; 500 \u20ac \/ rok<\/td><\/tr><tr><td>\u00da\u010dtovn\u00edctvo + audit<\/td><td>800 &#8211; 1 500 \u20ac \/ rok<\/td><\/tr><tr><td>Da\u0148ov\u00e9 priznania a registr\u00e1cia DPH<\/td><td>\u20ac150 &#8211; \u20ac300<\/td><\/tr><tr><td>Otvorenie bankov\u00e9ho \u00fa\u010dtu<\/td><td>\u20ac0 &#8211; \u20ac300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\ud83d\udca1 Pri dlhodobom investi\u010dnom portf\u00f3liu sa tieto n\u00e1klady zvy\u010dajne kompenzuj\u00fa da\u0148ovou optimaliz\u00e1ciou.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">8\ufe0f\u20e3 Da\u0148ov\u00e9 povinnosti a \u00fa\u010dtovn\u00edctvo<\/h2>\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00e1 cypersk\u00e1 spolo\u010dnos\u0165 mus\u00ed vies\u0165 \u00fa\u010dtovn\u00e9 z\u00e1znamy a predklada\u0165 auditovan\u00fa v\u00fdro\u010dn\u00fa spr\u00e1vu.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b sa mus\u00ed poda\u0165 do 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho roka.<\/li>\n\n\n\n<li>Da\u0148ov\u00e9 priznania k DPH sa pod\u00e1vaj\u00fa \u0161tvr\u0165ro\u010dne (ak je spolo\u010dnos\u0165 registrovan\u00e1 pre DPH).<\/li>\n\n\n\n<li>Zisky sa m\u00f4\u017eu vypl\u00e1ca\u0165 ako dividendy (0 % da\u0148 pre nerezidentov).<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">9\ufe0f\u20e3 Kombin\u00e1cia: Vlastn\u00edk + trval\u00fd pobyt (PRP)<\/h2>\n\n<p class=\"wp-block-paragraph\">Investor, ktor\u00fd:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>vlastn\u00ed nehnute\u013enos\u0165 prostredn\u00edctvom spolo\u010dnosti,<\/li>\n\n\n\n<li>m\u00e1 povolenie na trval\u00fd pobyt (PRP),<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">m\u00f4\u017ee spolo\u010dnos\u0165 vyu\u017e\u00edva\u0165 na spr\u00e1vu invest\u00edci\u00ed, pren\u00e1jom alebo rozvojov\u00e9 projekty &#8211;<br\/>v\u0161etko v r\u00e1mci pr\u00e1vnych predpisov E\u00da a s n\u00edzkou da\u0148ovou sadzbou.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud83e\uddfe Z\u00e1kladn\u00e9 inform\u00e1cie Cyprus je jednou z najob\u013e\u00fabenej\u0161\u00edch jurisdikci\u00ed v E\u00da na registr\u00e1ciu spolo\u010dnost\u00ed.Pon\u00faka n\u00edzke dane, stabiln\u00e9 pr\u00e1vne prostredie, jednoduch\u00fa administrat\u00edvu a mo\u017enos\u0165 vlastni\u0165 nehnute\u013enosti prostredn\u00edctvom spolo\u010dnosti. V\u010faka syst\u00e9mu spolo\u010dn\u00e9ho pr\u00e1va a zmluv\u00e1m o zamedzen\u00ed dvojit\u00e9ho zdanenia s viac ako 65 krajinami (vr\u00e1tane Slovenska a \u010ceskej republiky) jeCyprus ide\u00e1lnym miestom pre investorov, podnikate\u013eov a realitn\u00e9&#8230;<\/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":[556,541,536,581,591],"tags":[],"class_list":["post-30881","post","type-post","status-publish","format-standard","hentry","category-pravne-administrativne-otazky","category-informacie-pre-kupujucich","category-juzny-cyprus","category-zakony","category-zakony-juzny-cyprus"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/30881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/comments?post=30881"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/30881\/revisions"}],"predecessor-version":[{"id":30883,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/30881\/revisions\/30883"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/media?parent=30881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/categories?post=30881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/tags?post=30881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}