{"id":328,"date":"2026-01-24T21:38:02","date_gmt":"2026-01-24T20:38:02","guid":{"rendered":"https:\/\/www.nemeckepravo.cz\/?p=328"},"modified":"2026-01-24T21:38:02","modified_gmt":"2026-01-24T20:38:02","slug":"jednatel-nemecke-gmbh-mezi-peci-radneho-obchodnika-a-kriminalem","status":"publish","type":"post","link":"https:\/\/www.nemeckepravo.cz\/?p=328","title":{"rendered":"Jednatel n\u011bmeck\u00e9 GmbH: Mezi p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho obchodn\u00edka a krimin\u00e1lem"},"content":{"rendered":"\n<p><strong>Komparativn\u00ed anal\u00fdza odpov\u011bdnosti statut\u00e1rn\u00edho org\u00e1nu v SRN a \u010cR pohledem soudn\u00edho znalce a advok\u00e1ta.<\/strong><\/p>\n\n\n\n<p>Autor: JUDr. Tom\u00e1\u0161 Mach, LL.M., Ph.D., advok\u00e1t (CZ\/DE\/SK) a soudn\u00ed znalec<\/p>\n\n\n\n<p>\u010cesk\u00e1 a n\u011bmeck\u00e1 pr\u00e1vn\u00ed \u00faprava s.r.o. (GmbH) sd\u00edl\u00ed historick\u00e9 ko\u0159eny, av\u0161ak v ot\u00e1zce odpov\u011bdnosti jednatel\u016f (<em>Gesch\u00e4ftsf\u00fchrer<\/em>) se za posledn\u00ed dek\u00e1dy dramaticky roze\u0161ly. Zat\u00edmco \u010desk\u00fd ZOK a judikatura NS \u010cR sm\u011b\u0159uj\u00ed k v\u011bt\u0161\u00ed benevolenci (viz pravidlo podnikatelsk\u00e9ho \u00fasudku), n\u011bmeck\u00fd <em>GmbH-Gesetz<\/em> a judikatura <em>Bundesgerichtshof<\/em> (BGH) utahuj\u00ed \u0161rouby.<\/p>\n\n\n\n<p>Jako advok\u00e1t zapsan\u00fd v Kol\u00edn\u011b nad R\u00fdnem a soudn\u00ed znalec pro pr\u00e1vn\u00ed vztahy k cizin\u011b se v praxi setk\u00e1v\u00e1m s \u010desk\u00fdmi mana\u017eery, kte\u0159\u00ed aplikuj\u00ed &#8222;\u010deskou logiku&#8220; na n\u011bmeckou realitu. N\u00ed\u017ee p\u0159edkl\u00e1d\u00e1m odborn\u00fd rozbor t\u0159\u00ed nejkritick\u00fdch oblast\u00ed, kde tato logika selh\u00e1v\u00e1.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.nemeckepravo.cz\/wp-content\/uploads\/image.png\" alt=\"\" class=\"wp-image-331\" srcset=\"https:\/\/www.nemeckepravo.cz\/wp-content\/uploads\/image.png 800w, https:\/\/www.nemeckepravo.cz\/wp-content\/uploads\/image-300x200.png 300w, https:\/\/www.nemeckepravo.cz\/wp-content\/uploads\/image-768x512.png 768w, https:\/\/www.nemeckepravo.cz\/wp-content\/uploads\/image-272x182.png 272w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">1. Inverze d\u016fkazn\u00edho b\u0159emene a standard p\u00e9\u010de (\u00a7 43 GmbHG)<\/h2>\n\n\n\n<p>Zat\u00edmco \u010desk\u00fd jednatel jedn\u00e1 s p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e (\u00a7 159 OZ), n\u011bmeck\u00fd jednatel mus\u00ed dle <strong>\u00a7 43 odst. 1 GmbHG<\/strong> uplat\u0148ovat <em>\u201ep\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho obchodn\u00edka\u201c<\/em> (<em>Sorgfalt eines ordentlichen Gesch\u00e4ftsmannes<\/em>). A\u010d se pojmy zdaj\u00ed podobn\u00e9, procesn\u00ed dopad je odli\u0161n\u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Obr\u00e1cen\u00e9 d\u016fkazn\u00ed b\u0159emeno (Umkehr der Beweislast)<\/h3>\n\n\n\n<p>V \u010cesk\u00e9 republice \u010dasto le\u017e\u00ed b\u0159emeno tvrzen\u00ed a d\u016fkazu o poru\u0161en\u00ed povinnosti na \u017ealobci (spole\u010dnosti). V N\u011bmecku je dle ust\u00e1len\u00e9 judikatury BGH situace pro jednatele v\u00fdrazn\u011b hor\u0161\u00ed. Dle <strong>\u00a7 43 odst. 2 GmbHG<\/strong> plat\u00ed, \u017ee jakmile spole\u010dnost prok\u00e1\u017ee (a) vznik \u0161kody a (b) p\u0159\u00ed\u010dinnou souvislost s jedn\u00e1n\u00edm jednatele, <strong>mus\u00ed jednatel prok\u00e1zat (exkulpovat se)<\/strong>, \u017ee jednal s n\u00e1le\u017eitou p\u00e9\u010d\u00ed.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Judikatura: BGH, rozsudek z 4. 11. 2002 \u2013 II ZR 224\/00<\/strong> <em>BGH potvrdil, \u017ee jednatel nese pln\u00e9 d\u016fkazn\u00ed b\u0159emeno ohledn\u011b toho, \u017ee jeho rozhodnut\u00ed bylo v souladu s p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho obchodn\u00edka, nebo \u017ee by ke \u0161kod\u011b do\u0161lo i p\u0159i \u0159\u00e1dn\u00e9m jedn\u00e1n\u00ed (tzv. rechtm\u00e4\u00dfiges Alternativverhalten).<\/em><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Business Judgment Rule v N\u011bmecku<\/h3>\n\n\n\n<p>N\u011bmeck\u00e9 pr\u00e1vo sice uzn\u00e1v\u00e1 pravidlo podnikatelsk\u00e9ho \u00fasudku (kodifikov\u00e1no v \u00a7 93 AktG pro akciov\u00e9 spole\u010dnosti, analogicky aplikov\u00e1no na GmbH judikaturou BGH, tzv. <em>ARAG\/Gamenew<\/em> rozhodnut\u00ed), ale mantinely jsou \u00fazk\u00e9. Jakmile jednatel poru\u0161\u00ed z\u00e1konnou normu (tzv. <em>Legalit\u00e4tspflicht<\/em>), nem\u016f\u017ee se dovol\u00e1vat podnikatelsk\u00e9ho uv\u00e1\u017een\u00ed.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Key Case: BGH, rozsudek z 17. 7. 2012 \u2013 II ZR 243\/11 (Compliance Rozhodnut\u00ed)<\/strong> <em>Toto p\u0159elomov\u00e9 rozhodnut\u00ed stanovilo, \u017ee jednatel m\u00e1 povinnost zav\u00e9st funk\u010dn\u00ed compliance syst\u00e9m. Nesta\u010d\u00ed pouze &#8222;ne\u010dinit zlo&#8220;, jednatel mus\u00ed aktivn\u011b nastavit kontroln\u00ed mechanismy, kter\u00e9 zlu zabr\u00e1n\u00ed. Pokud tak neu\u010din\u00ed a zam\u011bstnanec sp\u00e1ch\u00e1 delikt, odpov\u00edd\u00e1 jednatel osobn\u011b.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">2. Insolven\u010dn\u00ed delikty: Objektivn\u00ed odpov\u011bdnost a \u00a7 15b InsO<\/h2>\n\n\n\n<p>Nejv\u011bt\u0161\u00edm &#8222;hroba\u0159em&#8220; \u010desk\u00fdch mana\u017eer\u016f v N\u011bmecku je insolven\u010dn\u00ed pr\u00e1vo. V \u010cR je odpov\u011bdnost za nepod\u00e1n\u00ed insolven\u010dn\u00edho n\u00e1vrhu koncipov\u00e1na prim\u00e1rn\u011b jako odpov\u011bdnost za \u0161kodu v\u011b\u0159itel\u016fm (rozd\u00edl v uspokojen\u00ed). V N\u011bmecku jde o ochranu podstaty spole\u010dnosti (tzv. <em>Masseerhaltungspflicht<\/em>).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Lh\u016fty a objektivn\u00ed stav<\/h3>\n\n\n\n<p>Dle <strong>\u00a7 15a InsO<\/strong> (Insolvenzordnung) mus\u00ed jednatel podat n\u00e1vrh bez zbyte\u010dn\u00e9ho odkladu, nejpozd\u011bji v\u0161ak do <strong>3 t\u00fddn\u016f<\/strong> (platebn\u00ed neschopnost &#8211; <em>Zahlungsunf\u00e4higkeit<\/em>) nebo <strong>6 t\u00fddn\u016f<\/strong> (p\u0159edlu\u017een\u00ed &#8211; <em>\u00dcberschuldung<\/em>).<\/p>\n\n\n\n<p>Pozor: Lh\u016fta b\u011b\u017e\u00ed od okam\u017eiku <strong>objektivn\u00edho napln\u011bn\u00ed znak\u016f \u00fapadku<\/strong>, nikoliv od okam\u017eiku, kdy se o n\u011bm jednatel subjektivn\u011b dozv\u011bd\u011bl. Znalost se u &#8222;\u0159\u00e1dn\u00e9ho obchodn\u00edka&#8220; p\u0159edpokl\u00e1d\u00e1.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Osobn\u00ed ru\u010den\u00ed za platby po \u00fapadku (\u00a7 15b InsO, d\u0159\u00edve \u00a7 64 GmbHG)<\/h3>\n\n\n\n<p>Toto je ustanoven\u00ed, kter\u00e9 likviduje osobn\u00ed majetek jednatel\u016f. Jednatel je povinen nahradit spole\u010dnosti <strong>ve\u0161ker\u00e9 platby<\/strong>, kter\u00e9 provedl pot\u00e9, co nastal \u00fapadek (insolven\u010dn\u00ed zralost).<\/p>\n\n\n\n<p>Mnoho \u010desk\u00fdch jednatel\u016f se h\u00e1j\u00ed &#8222;dobrou v\u00edrou&#8220; a snahou o z\u00e1chranu firmy (placen\u00ed kl\u00ed\u010dov\u00fdm dodavatel\u016fm, aby se v\u00fdroba nezastavila). N\u011bmeck\u00e1 judikatura je v\u0161ak nekompromisn\u00ed. V\u00fdjimky pro platby v souladu s &#8222;\u0159\u00e1dn\u00fdm hospod\u00e1\u0159em&#8220; jsou vykl\u00e1d\u00e1ny extr\u00e9mn\u011b restriktivn\u011b.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Judikatura: BGH, rozsudek z 25. 1. 2011 \u2013 II ZR 196\/09<\/strong> <em>BGH konstatoval, \u017ee ani platby nezbytn\u00e9 pro udr\u017een\u00ed provozu (nap\u0159. n\u00e1kup surovin) nejsou automaticky pova\u017eov\u00e1ny za souladn\u00e9 s p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho obchodn\u00edka, pokud neexistuje re\u00e1ln\u00fd a konkr\u00e9tn\u00ed sanan\u010dn\u00ed koncept (Sanierungskonzept) s vysokou pravd\u011bpodobnost\u00ed \u00fasp\u011bchu.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>V praxi to znamen\u00e1, \u017ee insolven\u010dn\u00ed spr\u00e1vce se\u010dte v\u0161echny platby za posledn\u00ed m\u011bs\u00edce fungov\u00e1n\u00ed firmy a bude je vym\u00e1hat po jednateli.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Trestn\u011bpr\u00e1vn\u00ed konsekvence (\u00a7 266a StGB)<\/h2>\n\n\n\n<p>Zat\u00edmco v \u010cR je trestn\u00ed postih za neodveden\u00ed dan\u011b \u010di poji\u0161t\u011bn\u00ed \u010dasto a\u017e &#8222;ultima ratio&#8220;, v N\u011bmecku je <strong>\u00a7 266a StGB<\/strong> (Zadr\u017een\u00ed a zpronev\u011bra pracovn\u00ed odm\u011bny) jednou z nej\u010dast\u011bj\u0161\u00edch p\u0159\u00ed\u010din odsouzen\u00ed jednatel\u016f.<\/p>\n\n\n\n<p>Pokud GmbH nem\u00e1 na v\u00fdplaty v pln\u00e9 v\u00fd\u0161i, jednatel se dopou\u0161t\u00ed trestn\u00e9ho \u010dinu, pokud neodvede alespo\u0148 pom\u011brnou \u010d\u00e1st soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed (zam\u011bstnaneckou \u010d\u00e1st) zdravotn\u00edm poji\u0161\u0165ovn\u00e1m (<em>Krankenkassen<\/em>).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Judikatura: BGH, usnesen\u00ed z 11. 8. 2011 \u2013 1 StR 58\/11<\/strong> <em>Nejvy\u0161\u0161\u00ed soud rozhodl, \u017ee jednatel se nem\u016f\u017ee vyvinit t\u00edm, \u017ee spole\u010dnost nem\u011bla likviditu. Povinnost\u00ed jednatele je v krizi zajistit, aby byly p\u0159ednostn\u011b uspokojeny n\u00e1roky soci\u00e1ln\u00edho zabezpe\u010den\u00ed, jinak mus\u00ed v\u010das vyhl\u00e1sit insolvenci.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>Dal\u0161\u00edm rizikem je samotn\u00e9 nepod\u00e1n\u00ed insolven\u010dn\u00edho n\u00e1vrhu, kter\u00e9 je dle <strong>\u00a7 15a odst. 4 InsO<\/strong> trestn\u00fdm \u010dinem (<em>Insolvenzverschleppung<\/em>) s trestn\u00ed sazbou a\u017e 3 roky odn\u011bt\u00ed svobody.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011brem: Pohled znalce<\/h2>\n\n\n\n<p>Jako soudn\u00ed znalec pro obor pr\u00e1vn\u00ed vztahy k cizin\u011b se setk\u00e1v\u00e1m s p\u0159\u00edpady, kter\u00e9 \u0159e\u0161\u00ed regresn\u00ed n\u00e1roky v\u016f\u010di jednatel\u016fm. Rozd\u00edl mezi \u010desk\u00fdm &#8222;rozumn\u00fdm rizikem&#8220; a n\u011bmeck\u00fdm &#8222;poru\u0161en\u00edm p\u00e9\u010de&#8220; je \u010dasto ot\u00e1zkou milionov\u00fdch \u0161kod.<\/p>\n\n\n\n<p>Pokud p\u016fsob\u00edte jako statut\u00e1rn\u00ed org\u00e1n v N\u011bmecku, doporu\u010duji:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Pravideln\u00fd finan\u010dn\u00ed monitoring:<\/strong> M\u011bjte likviditn\u00ed pl\u00e1n (Liqui-Plan) na 13 t\u00fddn\u016f dop\u0159edu.<\/li>\n\n\n\n<li><strong>D&amp;O Poji\u0161t\u011bn\u00ed:<\/strong> Ov\u011b\u0159te, zda va\u0161e pojistka kryje specifika \u00a7 43 GmbHG a \u00a7 15b InsO (tzv. <em>Insolvenzrechtliche Haftung<\/em>).<\/li>\n\n\n\n<li><strong>Konzultace v\u010das:<\/strong> V moment\u011b, kdy se spole\u010dnost dostane do \u010derven\u00fdch \u010d\u00edsel, je ka\u017ed\u00e1 platba potenci\u00e1ln\u00edm h\u0159eb\u00ed\u010dkem do rakve va\u0161\u00ed osobn\u00ed odpov\u011bdnosti.<\/li>\n\n\n\n<li><\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ka\u017ed\u00fd p\u0159\u00edpad je individu\u00e1ln\u00ed. V praxi \u010dasto sta\u010d\u00ed jeden nespr\u00e1vn\u00fd m\u011bs\u00edc, aby se z mana\u017eersk\u00e9ho rozhodnut\u00ed stala osobn\u00ed odpov\u011bdnost.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Nev\u00e1hejte n\u00e1s kontaktovat: <\/strong><\/p>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f114-o1\" lang=\"cs-CZ\" dir=\"ltr\" data-wpcf7-id=\"114\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F328#wpcf7-f114-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Kontaktn\u00ed formul\u00e1\u0159\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"114\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.4\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"cs_CZ\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f114-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> Va\u0161e jm\u00e9no<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> V\u00e1\u0161 e-mail<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> P\u0159edm\u011bt<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> Va\u0161e zpr\u00e1va (voliteln\u00fd)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Odeslat\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Komparativn\u00ed anal\u00fdza odpov\u011bdnosti statut\u00e1rn\u00edho org\u00e1nu v SRN a \u010cR pohledem soudn\u00edho znalce a advok\u00e1ta. Autor: JUDr. Tom\u00e1\u0161 Mach, LL.M., Ph.D., advok\u00e1t (CZ\/DE\/SK) a soudn\u00ed znalec [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":331,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=328"}],"version-history":[{"count":4,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/328\/revisions"}],"predecessor-version":[{"id":333,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/328\/revisions\/333"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/media\/331"}],"wp:attachment":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}