Převod fyzické osoby na právnickou osobu

Abstract

This thesis deals with the description, analysis and selecting the best options to transfer individuals to a limited liability company. The aim of this thesis was also detailed elaboration of two optimum transmission alternative, mainly in terms of accounting and tax aspects. The first part focuses on the specification of business forms - sole proprietorship and corporation and defining differences. The second part deals with the practical application of the transfer of individuals to limited liability company using a multi-criteria evaluation of alternatives. Based on the permutation method is selected optimal configuration options to convert sole proprietorship to limited liability company for a particular business entity. The third part is based on calculations of the previous chapter and are elaborated especially accounting and tax aspects.