Daňové a účetní souvislosti změny právní formy podnikání

Abstract

This report analyses the change of a legal form of a business and its accounting implications particularly in the area of tax. It focuses on sole trading individuals converting to a limited liability company.

The work is divided into theoretical and practical parts. The theoretical section defines the terms, forms of business and interpretation of laws and regulations relating to the issues. In addition, a possible number of accounting and tax treatments are discussed.

In the practical part, the theoretical findings are applied to a model example for which real data have been used. The financial records of a sole proprietorship help to demonstrate the process for a transfer of assets to a private limited company. It examines its accounting and tax implications on both the proprietorship and the legal entity.

The final chapter provides a summary of the findings and concludes with recommendations.