ziskový

Zisková is a term used in Czech to describe a company that operates on a profit basis. The term translates to "profit-making" in English. In the context of Czech business law, a zisková společnost (profit-making company) is a type of legal entity that is established to generate profit for its owners or shareholders. This type of company is characterized by the distribution of profits among its members, which can be individuals or other legal entities.

The primary goal of a zisková společnost is to maximize profits, which are then distributed according to the company's articles of association or by-laws. The distribution of profits can take various forms, including dividends, capital contributions, or other forms of financial compensation.

Zisková společnosti are subject to corporate tax, and the profits they generate are taxed at the corporate tax rate. The tax liability is determined based on the company's taxable income, which is calculated according to the principles of Czech tax law.

In contrast to zisková společnosti, there are also non-profit-making companies, known as neziskové společnosti, which are established for purposes other than generating profit. These companies are exempt from corporate tax and are governed by different legal and tax regulations.

The establishment and operation of zisková společnosti are regulated by the Czech Commercial Code, which outlines the requirements for their formation, management, and dissolution. The code also provides for the protection of the rights and interests of shareholders and other stakeholders in these companies.