Daňová optimalizace příjmů společníka ve společnosti s ručením omezeným

Abstract

This barchelor’s thesis deals with possibilities of the position of partner in limited company. The aim of the study was to analyze situaiton of the partner and then apply theoretical knowledge to model examples of a certain company. Model situations determine the profitability of the options of receiving salary reward or profit sharing. Another objective was to determine whether the company has sufficient funds available. There has been evidence of sufficient available company’s funds and also there has been shown to meet the legal conditions decisive for the payment of profits. At the end are compared and analyzed data for the year 2012. The most profitable solution seemed to be a situation which was represented by a combination of payment of wages and profit.