Likvidační zůstatek v nepeněžní podobě

The article deals with the issue of possible taxation of the difference between the fair and carrying value of assets, which is distributed as a non-cash liquidation surplus by the liquidated company. Unrealized profit is taxed in the case of a non-cash distribution of the liquidation surplus by the shareholder, whether he is a legal entity or a natural person. The question is whether it is possible to include the said difference in the revenues of a liquidated company, for which such a difference is unrealized profit, at least until the moment when the property is provided to the partners.