Daňová optimalizace osoby samostatně výdělečně činné a její přechod na společnost s ručením omezeným

Abstract

In the context of current tax changes and economic trends, this thesis focuses on the tax optimization options for selected self-employed person and offers useful insights for entrepreneurs looking for ways to maximize their tax benefit in the form of a transition from a natural person to a limited liability company (LLC). The theoretical part deals with basic concepts related to the business of a natural person and a legal entity, tax, and insurance calculations, while the practical part analyses the specific situation of an entrepreneur. Various ways of reducing tax liability are analysed in the context of tax optimisation, but the entrepreneur is only recommended to include life insurance in the tax-free part of the tax base. In the transition from a self-employed person to a limited liability company, a new company is established, and the entire business is incorporated. When the tax liability is calculated, based on the data obtained and adjusted by the entrepreneur, the company is in loss. For a self-employed person, the transition to an LLC is not advisable, mainly because of the higher costs and expected losses in the following years, even though the LLC carries the main advantage of limited liability in guaranteeing debts.