Analýza možností převodu fyzické osoby na společnost s ručením omezeným u vybraného podnikatelského subjektu

Abstract

The topic of the diploma thesis is the analysis of the possibilities of transfer of individual to limited liability company at selected entrepreneur. The theoretical part explains the legal, accounting and tax aspects of business of individual and limited liability companies, and the possibilities of transfer individual to limited liability company. In the practical part, the transfer of individual parts of the assets of a selected entrepreneur is analyzed, the variant of the investment of the entire business plant of the entrepreneur into the business company is also analyzed.