Právní, účetní a daňové aspekty forem podnikání u praktického lékaře

Abstract

The aim of this work is to outline a potential procedure when deciding about a change of legal form from an individual to a legal entity at a general physician and to recommend the best possible solution. The first part determines the legal settlement and the characteristics of a doctor´s practice. The second one describes the legal, accountant and tax aspects as for the both forms of enterprising. The final part is focused on a situation at a particular general physician. The above mentioned is followed by a comparison of calculated tax duties together with social security and health care payments and a potential profit from the both legal forms of enterprising.