Převod podnikání fyzické osoby na společnost s ručením omezeným

This master thesis approaches the issue of enterprise transfer: from an individual entrepreneur to a limited liability company. Thesis contains definitions of entrepreneur and enterprise as well as provides characteristics of individual entrepreneur and limited liability company. Detailed description of both form of business is given from legal, accounting and fiscal point of view. This thesis deals with the particular reasons for enterprise transfer and with the transfer methods. The practical part analyzes and describes the situation of specific individual entrepreneur, who decides for transition from his actual form of business to the limited liability company.