Transformace bytového družstva na společenství vlastníků jednotek

Abstract

Presented diploma thesis is focused on the transformation of housing cooperatives to community of owners of housing units. The theoretical part deals with the characteristics and statutory regulation of selected legal entities. A substantial part of the thesis consists of a comparison of housing cooperatives and community of owners of housing units, especially in terms of accounting and tax. The practical part describes step by step the transformation of housing cooperatives to community of owners of housing units. It is created the process of the transaction, which is associated with compliance of necessary legal, accounting, tax and generally known steps. In final chapter are listed mutual relations associated with different types of owner-occupied housing in the Czech Republic.