Volba právní formy podnikání u osob samostatně výdělečně činných

Abstract

It happens quite often, that two self-employed persons help each other in their entrepreneurship. Sometimes, however, they consider to form a private limited company. The thesis is dealing with an issue where two self-employed persons are running a business in a bakery field and are thinking about forming a company. At the moment, one of them uses for the business a vehicle and for establishment a rented place, and the other does not use a vehicle and their establishment is located at their residence. Aspects for both versions of the entrepreneurship extended by other information needed for the comparement are characterised in the theoretical part. Current situations of both of the entrepreneurs are described in the thesis. A potentional private limited company is produced from these specifications and visions of both of the entrepreneurs. Based on the total payment (social insurance, health insurance, income tax) is the company being compared to a whole payment of both of the entrepreneurs. Finally, based on the obtained data, it is recommended to not change the legal form of business.