Daňové a účetní aspekty přeměn se zaměřením na uznatelnost finančních úroků

This thesis focuses on the tax and accounting aspects of business corporation conversions, with an emphasis on the issue of deductibility of financial interest on acquisition loans. The thesis examines in detail the legal framework of corporate transformations in the Czech Republic, including the legislation governing mergers, amalgamations and demergers. It also focuses on the accounting implications of conversions, such as valuation of assets, determination of the record date and deferred tax. The tax implications of conversions are analysed with a focus on the utilisation of tax losses and the deductibility of interest on acquisition loans in the context of the small capitalisation test. The practical part analyses specific merger cases in which acquisition credits are a key tool for optimising tax liabilities and capital structures. The results show that corporate transformations are much more complex than just legal changes in ownership structures, and often serve as a tool for tax planning.