{"id":3125,"date":"2023-09-08T12:55:32","date_gmt":"2023-09-08T11:55:32","guid":{"rendered":"https:\/\/www.lidaybasaryova.sk\/?p=3125"},"modified":"2025-07-28T14:44:53","modified_gmt":"2025-07-28T13:44:53","slug":"likvidacia-ako-postupovat-pri-likvidacii-spolocnosti","status":"publish","type":"post","link":"https:\/\/www.lidaybasaryova.sk\/en\/likvidacia-ako-postupovat-pri-likvidacii-spolocnosti\/","title":{"rendered":"Liquidation \u2013 how to proceed with the liquidation of a company in Slovakia?"},"content":{"rendered":"<p>One common question our clients ask is how to proceed with company liquidation. Since liquidation is a complex process, we\u2019ve compiled this article to provide essential information in one place. <\/p>\n\n\n\n<p><strong>If you don\u2019t feel comfortable managing the liquidation process on your own, you can reach out to us, and we\u2019ll guide you through each step<\/strong>.<strong> The scope of the service and the price will be negotiated individually. Depending on the agreed scope of the service and the complexity of the disposal, the price ranges from 750 EUR.<\/strong><\/p>\n\n\n\n<p><strong>In addition to liquidation, we can also advise you on other ways <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-sa-zbavit-neaktivnej-spolocnosti\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/ako-sa-zbavit-neaktivnej-spolocnosti\/\">how to get rid of an inactive company<\/a>such as lodging a complaint with the <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/zrusenie-spolocnosti-sudom-ex-offo-zrusenie-spolocnosti\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/zrusenie-spolocnosti-sudom-ex-offo-zrusenie-spolocnosti\/\">for dissolution of the company with the court<\/a> (ex officio dissolution of the company) or <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/prevod-obchodneho-podielu\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/prevod-obchodneho-podielu\/\">transfer of the business share<\/a> to another person<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#Ako-spolocnost-vstupuje-do-likvidacie\">How a Company Enters Liquidation<\/a><\/li>\n\n\n\n<li><a href=\"#Kto-moze-byt-likvidatorom-spolocnosti\">Who Can Be a Company Liquidator<\/a><\/li>\n\n\n\n<li><a href=\"#Zlozenie-preddavku-na-likvidaciu\">Payment of Liquidation Advance<\/a><\/li>\n\n\n\n<li><a href=\"#Zapis-vstupu-do-likvidacie-do-obchodneho-registra\">Entry of Liquidation into the Commercial Register<\/a><\/li>\n\n\n\n<li><a href=\"#Konanie-likvidatora\">Liquidator\u2019s Role and Conduct<\/a><\/li>\n\n\n\n<li><a href=\"#Oznamenie-vstupu-do-likvidacie-veritelom\">Notification of Liquidation to Creditors<\/a><\/li>\n\n\n\n<li><a href=\"#Oznamenie-vstupu-do-likvidacie-danovemu-uradu\">Notification of Liquidation to the Tax Office<\/a><\/li>\n\n\n\n<li><a href=\"#Oznamenie-vstupu-do-likvidacie-banke\">Notification of Liquidation to the Bank<\/a><\/li>\n\n\n\n<li><a href=\"#Zverejnenie-vyzvy-likvidatora-v-obchodnom-vestniku\">Liquidator\u2019s Notice Publication in the Commercial Bulletin<\/a><\/li>\n\n\n\n<li><a href=\"#Zoznam-pohladavok\">List of Claims<\/a><\/li>\n\n\n\n<li><a href=\"#Mimoriadna-uctovna-zavierka\">Extraordinary Financial Statements<\/a><\/li>\n\n\n\n<li><a href=\"#Zoznam-majetku\">List of Assets<\/a><\/li>\n\n\n\n<li><a href=\"#Uspokojovanie-pohladavok\">Satisfying Claims<\/a><\/li>\n\n\n\n<li><a href=\"#Skoncenie-likvidacie\">Completion of Liquidation<\/a><\/li>\n\n\n\n<li><a href=\"#Vymaz-spolocnosti-z-obchodneho-registra\">Removal of the Company from the Commercial Register<\/a><\/li>\n\n\n\n<li><a href=\"#Registratura-po-zaniku-spolocnosti\">Removal of the Company from the Commercial Register<\/a><\/li>\n<\/ul>\n\n\n\n<h2 id=\"Ako-spolocnost-vstupuje-do-likvidacie\" class=\"wp-block-themeisle-blocks-advanced-heading Ako-spolocnost-vstupuje-do-likvidacie\"><strong>How a Company Enters Liquidation<\/strong><\/h2>\n\n\n\n<p>Liquidation aims to satisfy the claims of creditors and others entitled to the <strong>liquidation balance<\/strong>.<\/p>\n\n\n\n<p>The first step is to pass a resolution to <strong>dissolve the company and enter liquidation.<\/strong>When shareholders or the relevant company body decide to dissolve the company, they also <strong>appoint a liquidator.<\/strong>Entering liquidation also requires a change to <strong>the company\u2019s name<\/strong>to include the suffix<strong>\u201cin liquidation.\u201d<\/strong>&#8222;.<\/p>\n\n\n\n<p>If a company has only one shareholder, the decision to enter liquidation can be made by <strong>the sole shareholder.<\/strong>If there are multiple shareholders,<strong> the general meeting decides<\/strong>.<\/p>\n\n\n\n<p>f dissolution wasn\u2019t decided by shareholders or the company\u2019s relevant body, shareholders have a 60-day deadline to <strong>appoint a liquidator.<\/strong>The entry of the liquidator into the Commercial Register must be recorded within 90 days.<\/p>\n\n\n\n<h2 id=\"Kto-moze-byt-likvidatorom-spolocnosti\" class=\"wp-block-themeisle-blocks-advanced-heading Kto-moze-byt-likvidatorom-spolocnosti\"><strong>Who Can Be a Company Liquidator?<\/strong><\/h2>\n\n\n\n<p>A liquidator can be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A person registered as <a href=\"https:\/\/obcan.justice.sk\/infosud-registre\/-\/isu-registre\/zoznam\/spravca\">a trustee<\/a> under specific law (referred to as a \"bankruptcy trustee\"), or<\/li>\n\n\n\n<li>Another person registered in the personal register who agrees to the appointment and is eligible to serve as a member of the company's statutory body.<\/li>\n<\/ul>\n\n\n\n<p>The partnership agreement, founding agreement, articles of association, or specific legislation may designate the person who is to serve as the liquidator.<\/p>\n\n\n\n<p>If a court appoints the liquidator, it selects them randomly from eligible persons for <a href=\"https:\/\/obcan.justice.sk\/infosud-registre\/-\/isu-registre\/zoznam\/spravca\">bankruptcy trustee<\/a>duties, even without their consent.<\/p>\n\n\n\n<p>If the liquidator is appointed by shareholders or the company\u2019s relevant body, the appointed liquidator files an entry application into the Commercial Register. If a court appoints the liquidator, the court will automatically record it in the register.<\/p>\n\n\n\n<p>Bli\u017e\u0161ie inform\u00e1cie o tom, kto m\u00f4\u017ee by\u0165 likvid\u00e1torom va\u0161ej spolo\u010dnosti n\u00e1jdete aj v <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/kto-moze-byt-likvidatorom-spolocnosti\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/kto-moze-byt-likvidatorom-spolocnosti\/\">na\u0161om \u010dl\u00e1nku<\/a>.<\/p>\n\n\n\n<h2 id=\"Zlozenie-preddavku-na-likvidaciu\" class=\"wp-block-themeisle-blocks-advanced-heading Zlozenie-preddavku-na-likvidaciu\"><strong>Payment of Liquidation Advance<\/strong><\/h2>\n\n\n\n<p>Notarial custody account. <strong>not\u00e1rskej \u00faschovy<\/strong>This deposit must be made before the liquidator's entry into the Commercial Register. <\/p>\n\n\n\n<p>The liquidation advance amount is set by the Ministry of Justice Decree No. 193\/2020 Coll., which regulates certain provisions of the Commercial Code regarding liquidation. The current amount of the advance is <strong>1,500 EUR<\/strong>Deposit is deposited by the liquidating company.<\/p>\n\n\n\n<p>The notary will release the advance to the liquidator who is last registered in the Commercial Register, 30 days after the company\u2019s deletion from the register.<\/p>\n\n\n\n<h2 id=\"Zapis-vstupu-do-likvidacie-do-obchodneho-registra\" class=\"wp-block-themeisle-blocks-advanced-heading Zapis-vstupu-do-likvidacie-do-obchodneho-registra\"><strong>Entry of Liquidation into the Commercial Register<\/strong><\/h2>\n\n\n\n<p>Once the liquidation decision is made and the liquidation advance deposited, <a href=\"https:\/\/www.justice.gov.sk\/eSluzby\/_layouts\/FormServer.aspx?XsnLocation=\/FormServerTemplates\/FUPS.xsn\">a request for entry of<\/a> liquidation-related changes can be submitted electronically to the Commercial Register. The court fee for registering changes is 33 EUR. The day of registration of the liquidator in the commercial register is also <strong>the day of entry into liquidation<\/strong>.<\/p>\n\n\n\n<p>Required attachments for the registration of changes in the Commercial Register are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Decision by the sole shareholder or minutes of the general meeting (depending on the decision-maker),<\/li>\n\n\n\n<li>Liquidator\u2019s signature specimen,<\/li>\n\n\n\n<li>Record of liquidation advance deposit into notarial custody,<\/li>\n\n\n\n<li>Updated company agreement or appendix to the company\u2019s foundation document,<\/li>\n\n\n\n<li>Power of attorney in case of submitting by the <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/2022-advokat-alebo-pravnik\/\">advok\u00e1t<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"Konanie-likvidatora\" class=\"wp-block-themeisle-blocks-advanced-heading Konanie-likvidatora\"><strong>Liquidation and Liquidator's Role<\/strong><\/h2>\n\n\n\n<p>Upon entering liquidation, <strong>the company\u2019s statutory authority transfers to the liquidator,<\/strong> except for calling the company\u2019s highest body meetings.<\/p>\n\n\n\n<p>With the start of liquidation, one-sided legal acts, like company orders, mandates, authorizations, and general powers of attorney, are terminated, except for court representation powers.<\/p>\n\n\n\n<p>The liquidator only takes actions <strong>related to company liquidation.<\/strong>These include fulfilling company obligations, claiming receivables, accepting payments, representing the company before courts and authorities, settling disputes, and terminating legal relationships. New contracts may be entered only if they relate to concluding existing relationships.<\/p>\n\n\n\n<p>We recommend creating a <strong>list of contractual relationships involving the company being liquidated.<\/strong>Some contracts may take time to terminate.<\/p>\n\n\n\n<p>If the liquidator identifies company over-indebtedness, he must promptly <strong>file for bankruptcy<\/strong>unless such proceedings have already concluded due to insufficient assets.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/co-su-neobvykle-obchodne-operacie\/\">What are the unusual business operations?<\/a><\/li>\n<\/ul>\n\n\n\n<h2 id=\"Oznamenie-vstupu-do-likvidacie-veritelom\" class=\"wp-block-themeisle-blocks-advanced-heading Oznamenie-vstupu-do-likvidacie-veritelom\"><strong>Notification of Liquidation to Creditors<\/strong><\/h2>\n\n\n\n<p>The liquidator must immediately notify all known creditors of the company\u2019s liquidation. It is recommended to contact creditors in writing to provide proof if needed.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/prihlaska-pohladavky-do-likvidacie\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/prihlaska-pohladavky-do-likvidacie\/\">How to file for claim registration in liquidation in Slovakia.<\/a><\/li>\n<\/ul>\n\n\n\n<h2 id=\"Oznamenie-vstupu-do-likvidacie-danovemu-uradu\" class=\"wp-block-themeisle-blocks-advanced-heading Oznamenie-vstupu-do-likvidacie-danovemu-uradu\"><strong>Notification of Liquidation to the Tax Office<\/strong><\/h2>\n\n\n\n<p>According to \u00a7 67 paragraph 9 of Act No. 563\/2009 Coll. on Tax Administration, tax entities must report changes related to their registration, including liquidation, to the tax administrator within 30 days of their occurrence.<\/p>\n\n\n\n<p>If the tax subject fails to fulfil the notification obligation properly and on time, the relevant changes in the register shall be made ex officio by the tax administrator as soon as he becomes aware of the relevant facts. Notification of a company's entry into liquidation, change of the company's name, notification of the company's liquidator can be made through the portal of the <a href=\"https:\/\/www.financnasprava.sk\/sk\/titulna-stranka\">Tax Administration<\/a>through the electronic form <strong>Application for registration, notification of changes, application for cancellation of registration for income tax, value added tax and insurance tax<\/strong>.<\/p>\n\n\n\n<h2 id=\"Oznamenie-vstupu-do-likvidacie-banke\" class=\"wp-block-themeisle-blocks-advanced-heading Oznamenie-vstupu-do-likvidacie-banke\"><strong>Notification of Liquidation to the Bank<\/strong><\/h2>\n\n\n\n<p>Most companies have a bank account. Although notifying the bank of liquidation isn\u2019t legally required (unless the bank is a creditor), such an obligation may be stipulated in bank contracts. Check with the bank on the agreed procedures in case of liquidation.<\/p>\n\n\n\n<h2 id=\"Zverejnenie-vyzvy-likvidatora-v-obchodnom-vestniku\" class=\"wp-block-themeisle-blocks-advanced-heading Zverejnenie-vyzvy-likvidatora-v-obchodnom-vestniku\"><strong>Liquidator's Notice Publication in the Commercial Bulletin<\/strong><\/h2>\n\n\n\n<p>The liquidator is obliged to publish a notice of entry into liquidation and an invitation to the company's creditors and other persons and bodies affected to register their claims and other rights in the&nbsp;<a href=\"https:\/\/obchodnyvestnik.justice.gov.sk\/ObchodnyVestnik\/Web\/Zoznam.aspx\">Commercial Bulletin<\/a>.<\/p>\n\n\n\n<p>The Commercial Bulletin includes information on liquidation, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Liquidator\u2019s name, address, and birthdate,<\/li>\n\n\n\n<li>Company\u2019s name, seat, ID, and registration,<\/li>\n\n\n\n<li>Resolution passed (by the sole shareholder, general meeting, etc.) and its date,<\/li>\n\n\n\n<li>Liquidation start date,<\/li>\n\n\n\n<li>Address for claim submissions and name of the responsible person.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"Zoznam-pohladavok\" class=\"wp-block-themeisle-blocks-advanced-heading Zoznam-pohladavok\"><strong>Liquidation and List of Claims<\/strong><\/h2>\n\n\n\n<p>The liquidator continuously enters the registered claims in <strong>the list of claims<\/strong>The basic list of registered claims shall be prepared by the liquidator according to the status as of the date of expiry of 45 days from the publication of the announcement of the company's entry into liquidation. The liquidator shall deposit the list of registered claims in the collection of documents within 30 days of the expiry of the period of 30 days from the date of preparation of the list of registered claims.<\/p>\n\n\n\n<h2 id=\"Mimoriadna-uctovna-zavierka\" class=\"wp-block-themeisle-blocks-advanced-heading Mimoriadna-uctovna-zavierka\"><strong>Extraordinary Financial Statements<\/strong><\/h2>\n\n\n\n<p>The liquidator shall draw up <strong>extraordinary accounts <\/strong>the extraordinary financial statements as at the date preceding the date on which the company enters into liquidation. That is to say, for the period from the filing of the last previous financial statements up to the day preceding the date of registration of the liquidator in the commercial register.<\/p>\n\n\n\n<h2 id=\"Zoznam-majetku\" class=\"wp-block-themeisle-blocks-advanced-heading Zoznam-majetku\"><strong>Liquidation and Asset List<\/strong><\/h2>\n\n\n\n<p>Throughout the liquidation, the liquidator shall maintain <strong>an inventory of the assets<\/strong>The liquidator shall draw up a basic list of the company's assets and deposit it in the register of deeds within the same time limit as the list of registered claims.<\/p>\n\n\n\n<p>The elements of the list of assets are established by a generally binding legal regulation, which is the Decree of the Ministry of Justice of the Slovak Republic No. 193\/2020 Coll. implementing certain provisions of the Commercial Code on liquidation. In the annex there is also <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/prilohy\/SK\/ZZ\/2020\/193\/20201001_5248696-2.pdf\">model list of assets<\/a>.<\/p>\n\n\n\n<p>The list of assets of the company (hereinafter referred to as the \u2018list of assets\u2019) shall list all assets belonging to the company as at the date of the deposit of the list of assets or as at the date of its completion, including disputed assets in respect of which someone else claims ownership or other property right, in the collection of deeds of the commercial register.<\/p>\n\n\n\n<h2 id=\"Uspokojovanie-pohladavok\" class=\"wp-block-themeisle-blocks-advanced-heading Uspokojovanie-pohladavok\"><strong>Satisfying Claims<\/strong><\/h2>\n\n\n\n<p>The liquidator settles creditor claims progressively. The claim for the liquidation advance return is satisfied before other claims.<\/p>\n\n\n\n<p>If a known creditor doesn\u2019t file their claim and cannot be paid otherwise, the liquidator deposits funds for the creditor\u2019s benefit with a notary.<\/p>\n\n\n\n<p>Company members are not entitled to the liquidation balance share until all known creditor claims are satisfied.<\/p>\n\n\n\n<h2 id=\"Skoncenie-likvidacie\" class=\"wp-block-themeisle-blocks-advanced-heading Skoncenie-likvidacie\"><strong>Completion of Liquidation<\/strong><\/h2>\n\n\n\n<p>On the date of the winding-up, but not earlier than six months after the announcement of the company's entry into liquidation, the liquidator shall draw up the<strong> inancial statements, a final report on the course of the liquidation and a proposal for the distribution of the liquidation surplus<\/strong> among those entitled to the liquidation surplus. The liquidator shall publish without delay the notice of the drawing up of the accounts, the final report on the winding-up and the proposal for the distribution of the liquidation surplus (notice of the end of the winding-up).<\/p>\n\n\n\n<p>The time limit is extended by a further six months if the liquidator discovers that the company has a tax arrears at the date of the preparation of the financial statements and the final report on the progress of the liquidation, or if the company is subject to a tax audit.<\/p>\n\n\n\n<p>Unless the members or the competent body of the company decide otherwise within 60 days after the publication of the notice of the winding-up, the financial statements, the final report on the course of the winding-up and the proposal for the distribution of the liquidation surplus shall be deemed to have been approved on the expiry of that period.<\/p>\n\n\n\n<p>Upon approval of the accounts, the final report on the winding-up and the proposal for the distribution of the liquidation surplus, the liquidator shall publish a notice to that effect and shall forthwith remit the liquidation surplus to those entitled thereto.<\/p>\n\n\n\n<h2 id=\"Vymaz-spolocnosti-z-obchodneho-registra\" class=\"wp-block-themeisle-blocks-advanced-heading Vymaz-spolocnosti-z-obchodneho-registra\"><strong>Removal of the Company from the Commercial Register<\/strong><\/h2>\n\n\n\n<p>The next step is to remove the company from the Commercial Register. <strong>The application for the cancellation of a company<\/strong> shall be submitted electronically using the <a href=\"https:\/\/www.justice.gov.sk\/eSluzby\/_layouts\/FormServer.aspx?XsnLocation=\/FormServerTemplates\/FUV.xsn\">form provided for that purpose<\/a>Attached to the completed form are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Final financial statements covering the liquidation period,<\/li>\n\n\n\n<li>The final liquidation report,<\/li>\n\n\n\n<li>Liquidation balance distribution proposal,<\/li>\n\n\n\n<li>A declaration confirming no tax debts or ongoing audits.<\/li>\n<\/ul>\n\n\n\n<p>Upon its removal from the register <strong>the company ceases to exist.<\/strong>.<\/p>\n\n\n\n<h2 id=\"Registratura-po-zaniku-spolocnosti\" class=\"wp-block-themeisle-blocks-advanced-heading Registratura-po-zaniku-spolocnosti\"><strong>Removal of the Company from the Commercial Register<\/strong><\/h2>\n\n\n\n<p>Finally, we cannot forget about the company's registry. <strong>The registry<\/strong> is the set of all registry records recorded by the originator of the registry. <strong>The originator of the registry<\/strong> is a legal entity or natural person from whose activity the registry originates, i.e. also a commercial company. The rights and obligations of the originators of registers are regulated by Act No 395\/2002 Coll. on archives and registers and on the amendment of certain acts.<\/p>\n\n\n\n<p>The scope of rights and obligations related to records management depends on the categorization of the record originator\u2014that is, whether they generate records with permanent documentary value. If you are unsure which category your organization belongs to, you may request categorization from the relevant state archive.<\/p>\n\n\n\n<p>If the registry originator ceases to exist without a legal successor (e.g. a commercial company is deleted from the commercial register), the registry originator is obliged to submit without delay to the State Archives a proposal for the disposal of<strong> registry records with permanent documentary value<\/strong>This also applies to registry records for which the retention period has not yet expired and to hand them over in an orderly manner in accordance with his instructions. <strong>Registry records without permanent documentary value<\/strong> must be retained until the expiry of the retention periods <\/p>\n\n\n\n<p>Record originators whose activities do not generate records with permanent documentary value must fulfill their obligations for records retention in accordance with Section 16, paragraph 2 of the Act on Archives and Records Management (with the exception of the obligations listed in paragraph 5 of the same section).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Read also an overview of some of the legal provisions <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-sa-nedostat-do-problemov-pri-ukonceni-podnikania-prehlad-zakonnych-ustanoveni\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/ako-sa-nedostat-do-problemov-pri-ukonceni-podnikania-prehlad-zakonnych-ustanoveni\/\">how not to get into trouble when going out of business<\/a>.<\/li>\n<\/ul>\n\n\n\n<p><strong>If you didn\u2019t find all the information you need, please reach out to us at office@lidaybasaryova.sk, and we will get back to you.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Liquidation of a company is a relatively complicated process, therefore we provide our clients with a clear summary of individual steps.<\/p>","protected":false},"author":2,"featured_media":1027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"[\"title\",\"meta\",\"thumbnail\",\"content\",\"comments\",\"tags\"]","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[394,399,400,77,402,71,401,403,398,397,395,396],"class_list":["post-3125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clanky","tag-likvidacia","tag-likvidator","tag-obchodny-vestnik","tag-podnikanie","tag-povodca-registratury","tag-pravne-sluzby","tag-registratura","tag-registraturny-zaznam","tag-ukoncenie-podnikania","tag-vymaz-z-obchodneho-registra","tag-zanik-spolocnosti","tag-zrusenie-spolocnosti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Likvid\u00e1cia - ako postupova\u0165 pri likvid\u00e1cii spolo\u010dnosti? - LIDAY BA\u0160ARYOV\u00c1 &amp; PARTNERS | pr\u00e1vnik | advok\u00e1t | Bratislava | Ru\u017eomberok<\/title>\n<meta name=\"description\" content=\"Likvid\u00e1cia spolo\u010dnosti je pomerne komplikovan\u00fd proces, preto na\u0161im klientom prin\u00e1\u0161ame preh\u013eadn\u00e9 zhrnutie jednotliv\u00fdch krokov.\" \/>\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.lidaybasaryova.sk\/en\/likvidacia-ako-postupovat-pri-likvidacii-spolocnosti\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Likvid\u00e1cia - ako postupova\u0165 pri likvid\u00e1cii spolo\u010dnosti? - LIDAY BA\u0160ARYOV\u00c1 &amp; PARTNERS | pr\u00e1vnik | advok\u00e1t | Bratislava | Ru\u017eomberok\" \/>\n<meta property=\"og:description\" content=\"Likvid\u00e1cia spolo\u010dnosti je pomerne komplikovan\u00fd proces, preto na\u0161im klientom prin\u00e1\u0161ame preh\u013eadn\u00e9 zhrnutie jednotliv\u00fdch krokov.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lidaybasaryova.sk\/en\/likvidacia-ako-postupovat-pri-likvidacii-spolocnosti\/\" \/>\n<meta property=\"og:site_name\" content=\"LIDAY BA\u0160ARYOV\u00c1 &amp; 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