Převod majetku podnikající fyzické osoby na společnost s ručením omezeným

Abstract

This bachelor thesis compares the methods of conversion of assets of individual to limited liability company. The thesis is divided into the theoretical and practical part. The theoretical part explains the various types of conversion of assets through the deposit, sale and donation. Practical part contains an analysis of individual conversions in terms of accounting transactions and tax implications. In closing part are summarized these conversions of assets and recommended the best way of conversion of assets of individual to limited liability company.