Blog
Proč účetní hodnota firmy téměř nikdy neodpovídá její tržní hodnotě
2026-06-15 | Josef Krejčí
Mnoho podnikatelů se domnívá, že hodnotu firmy lze jednoduše vyčíst z účetnictví. Podívají se do rozvahy na položku vlastní kapitál a předpokládají, že právě tato částka představuje hodnotu jejich podniku.
Od vstupu k výstupu: kde skutečně vzniká kvalita
2026-06-04 | Josef Krejčí
V IT světě existuje staré pravidlo: „Shit in, shit out.“ Zní to drsně. Ale vystihuje jednu zásadní pravdu. Platí totiž i v oceňování firem. A někdy víc, než by si majitelé, investoři nebo právníci přáli.
Valuation of a non-monetary contribution: do you really need a court expert?
2026-05-13 | Josef Krejčí
A non-monetary contribution is a common part of doing business — when founding a company, increasing share capital or in restructurings. Despite that, one fundamental mistake keeps repeating itself: clients automatically order a court expert opinion, and in most cases unnecessarily.
Switching from sole trader to a limited liability company – what kind of valuation do I actually need?
2026-05-06 | Josef Krejčí
Moving from doing business as a sole trader (OSVČ) to a limited liability company (s.r.o.) is a very common step in practice. The reasons are clear — limited liability, a better image towards business partners, or preparing the business for sale.
Business valuation in divorce: how to reach a fast and fair agreement
2026-04-30 | Josef Krejčí
Divorce is one of the most common situations where a business valuation makes sense. In practice, however, we see one recurring mistake: the parties go straight to a court-appointed expert — instead of first clarifying what value they are actually talking about. The result is unnecessary disputes, higher costs and lost time. Yet there is a much simpler way.
When Does It Make Sense to Value a Business? Practical Situations from Practice
2025-12-08 | Josef Krejčí
Business valuation is not just something you need when selling a company or negotiating with an investor. In fact, there are many situations where it can make sense to know the value of a business -- even when it seems that no transaction is being planned.
Abolition of the CZK 40 Million Limit on the Sale of Shares and Equity Interests: What It Means
2025-10-01 | Josef Krejčí
From 1 January 2026, the CZK 40 million cap on tax-exempt income from the sale of equity interests and shares by individuals will be abolished, provided the so-called time test is met.
Valuation of Non-Monetary Contributions and Their Requirements Under the Business Corporations Act
2025-09-09 | Josef Krejčí
A non-monetary contribution outside registered capital represents an alternative form of strengthening a company's equity without having to change the structure of the registered capital or increase indebtedness.