Transfer of Business in the Czech Republic
Richard Bacek, Associate General Counsel, Siemens AG
Czech law provides various legal options for transfer of the business from/to a Czech legal entity:
a) asset deal;
b) transfer of business activity;
c) transfer of (part of) enterprise;
d) de-merger / spin-off; and
e) share deal.
The transfer of business between individual entrepreneurs and accounting / tax issues related to each option is not subject to this overview.
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