Převod podnikání fyzické osoby na společnost s ručením omezeným

Abstract

This Diploma Thesis is aimed to analyze and evaluate the issue of conversion from individual enterprise to limited liability company in the Czech Republic. The theoretical part defines the important legal aspects of the enterprise conversion, which are the basis for the practical part. The practical part focuses on three basic enterprise conversion possibilities as investment contribution into the authorized capital, the sale of the enterprise and the foundation of the enterprise by monetary investment with continuous conversion of property. The last chapter introduces the evaluation of its various options. The result of this thesis is a comprehensive guide for conversion of individual enterprise to the limited liability company that observe applicable accounting and tax legislation.