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Advice: What to do when I want to close the company?

 Last year, about a thousand companies ended up in insolvency, and many of them closed down. And then ended a series of companies that did not even have financial problems. Advice on liquidation is advised by Jan Kozubek from Becker & Poliakoff.


I have a company, sro, and I would like to cancel it. Bundles are sold by employees and other suppliers. I don’t know how to proceed, I would like to end the business.
With regard to voluntary liquidation, as your question suggests, the decision to dissolve the limited liability company and to enter into liquidation must be taken by the general meeting, if so provided by the partnership agreement. At least two aunts’ voices. Otherwise, all associations by agreement. In a one-year company, which is the case, the competence of the general meeting is exercised by its association, ie you personally.

The decision and the agreement must take the form of a notation. The ideal day of entry into liquidation is always the first day of the marketing year, ie usually 1 January.

As a rule, the name of the liquidator also occurs at the same time. If he were not named, in such a case all members of the statutory body would act.

Where can I find a liquidator and how much will I pay for his work?
Any person who caused them to be a statutory body may also be the liquidator, for example, must be first and foremost in the sense of a trade license and meet the other conditions set by the law. If these conditions are met, then anyone can be. So let me be, for example, the company’s executive.

The remuneration and the method of his payment are determined by the liquidator by the person who called him to office, ie the association or the general meeting. If the liquidator has been appointed by the court, the remuneration will be determined by the court. The liquidator’s remuneration is regulated by Decree .474/2013 Coll.

The liquidator shall exercise the powers of the statutory body (in the company of the managing director) at the time of his / her authorization / appointment and for the performance of his / her function shall be responsible in the same way as the statutory body. Therefore, the full obligations and salaries are paid as in the normal operation of the company.

How to proceed dl?
The liquidator shall ensure that the vines are made on the day preceding the day of entry into liquidation. If it was on December 31, it is possible to remove the upper part of the upper. As a result, it will be possible to determine the liquidated balance and reveal a possible bankruptcy of the company. An e-mail will be sent to the liquidator to file a first-income tax return on behalf of the company. According to the liquidator, the opening balance sheet must also be compiled on the day of entry into liquidation.

The liquidator thus submitted a proposal for a record of the company’s entry into liquidation and the liquidator to the Commercial Register. And be careful – the company must state the name of the company from the entry into liquidation, including the amendment on liquidation, ie. Gama sro in liquidation.

Who will provide an inventory of assets?
So liquidator. This star de facto or ve. Perform an inventory of the property, prepare its inventory and ensure its sale. The duties of the liquidator thus include that he continuously evaluates the solvency (property ratios) of the liquidated company. If he finds out that the company is in trouble, he is obliged to file an insolvency petition.

Is anyone notified of the entry into liquidation?

The liquidator shall be notified of the dissolution of the company and the entry into liquidation in the business registration, at least twice in a row with at least a two-day interval.

So I call on creditors, such as employees and business partners, to register their receivables. Even in the next period, he is in contact with the creditors, and if they do, he must first inform them about the property of the company.

And what about the remaining assets?
He will be paid and the pension will be used to satisfy the creditor, which will usually only happen. However, it is preferable for you to always deal with wage claims.

When will a company cease to exist?
First of all, the liquidator must first prepare the process of liquidation and a proposal for the distribution of the liquidated balance, which is approved before him, as a partner. According to the provision of elaborate volumes as of the date of processing the proposal for the distribution of the liquidated balance and under the tax return for first person income. The liquidator under the consent of the deletion of the company from the Commercial Register of the tax administrator.

In the next phase, the liquidated balance will be distributed in accordance with the approved proposal. He shall make a written declaration of the absence of legal or other first disputes and of the fact that all of the company’s obligations have been satisfied. Sometimes it will be necessary to go with the last archive about the storage of the archive. Within 30 days from the distribution of the liquidated balance, there is a proposal to delete the company from the Commercial Register. And the company grows to exist.

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