Srovnání výhodnosti podnikání společníka s.r.o. a OSVČ

Abstract

Selection of the appropriate legal status applies to new entrepreneurs as well as existing ones who are not satisfied with their current form of business. The aim of this study was to compare the business of a solo trader and private limited company describing the advantages and disadvantages that arise from both types of businesses. I use a fictitious statement of solo trader for this comparison. When compared according to the deeper aspects (legal, economic, financial, etc.) is selected form of a fictitious business entrepreneur inadequate and too risk, because the entrepreneur is responsible with all his assets for liabilities which result from the business. Furthermore, in terms of the amount of total payments (income tax, social and health insurance) that he must pay to the state. Version of a private limited company for business associate seems to bemore preferred than the other one. Consequently, it is recommended to change the legal form to the private limited company.