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Trenutne gospodarske razmere v Sloveniji prikazujejo, da se stopnja brezposelnosti znižuje. Opazimo tudi, da je vedno več ljudi, ki se odloči za samostojno podjetniško pot. Pri tem se že na začetku srečajo z vprašanjem za katero organizacijsko obliko naj se odločijo ob ustanovitvi novega podjetja. Pri malih podjetnikih, ki šele začenjajo z dejavnostjo je najbolj primerna oblika samostojnega podjetnika. Smiselno je, da podjetnik skozi čas, ko dosega dobiček in najvišjo stopnjo obdavčitve na dohodninski lestvici premisli o spremembi oz. preoblikovanju svojega podjetja. V praksi je napogostejše preoblikovanje samostojnega podjetnika v družbo z omejeno odgovornostjo, vendar ni to edino. Podjetnik lahko izbira še med drugimi kapitalskim družbami. Po Zakonu o gospodarskih družbah se lahko samostojni podjetnik preoblikuje v družbo z omejeno odgovornostjo na dva načina: tako, da prenese podjetje na novo kapitalsko družbo ali da prenese podjetje na prevzemno kapitalsko družbo. The current economic situation in Slovenia shows that the unemployment rate is dropping. We can also notice that there is more and more people deciding for an independent entrepreneurial path. Right from the beginning, they are faced with the question of what organizational form to choose when setting up a new company. For small entrepreneurs who are just starting out with the activity, the most appropriate form is that of sole proprietorship. It makes sense for the entrepreneur to consider the change or transformation of its business form, while he or she is achieving profit and the highest level of taxation on the income tax scale. The most common in practice, but not the only one, is the transformation of a sole proprietorship into a limited liability company. An entrepreneur can also choose among other capital companies. Based on the Companies Act (CA-1), a sole proprietor can transform into a limited liability company in two ways: by transferring the company to a new capital company or to the acquiring capital company. |
