Biznes w Polsce

4 największe zalety przekształcenia działalności w spółkę

Szacuje się, że w Polsce funkcjonuje około 2,9 mln firm jednoosobowych1. Przepisy prawa spółek dają takim przedsiębiorcom możliwość przekształcenia prowadzonej przez nich jednoosobowej działalności w spółkę kapitałową. Mimo, że zapisy takie pojawiły się w kodeksie spółek handlowych już jakiś czas temu, to w dalszym ciągu niewielka liczba przedsiębiorców korzysta z tej drogi.

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  • Formy prawne prowadzenia biznesu w Polsce
  • Jednoosobowa działalność gospodarcza (JDG) a spółka z ograniczoną odpowiedzialnością (sp. z o. o.) – wybierz świadomie zakładając firmę
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    Aby doszło do przekształcenia konieczne jest sporządzenie tzw. planu przekształcenia, który powinien przybrać formę aktu notarialnego. Załącznikami do planu są projekty oświadczenia o przekształceniu oraz aktu założycielskiego (statutu); wycena składników majątku przedsiębiorcy wraz ze sprawozdaniem finansowym sporządzonym dla celów przekształcenia (z zastrzeż. art. 5847 § 3 KSH). Plan przekształcenia z załącznikami należy następnie poddać badaniu przez biegłego rewidenta. Biegły sporządza opinię w zakresie poprawności i rzetelności planu. Przedsiębiorca powinien następnie udać się do notariusza celem sporządzenia oświadczenia o przekształceniu oraz aktu założycielskiego (statutu). Finalną czynnością jest złożenie wszystkich dokumentów do sądu rejestrowego. Z chwilą wpisu spółki do rejestru (dzień przekształcenia) przedsiębiorca przekształcany staje się spółką przekształconą. Jednocześnie właściwy organ ewidencyjny z urzędu wykreśla przedsiębiorcę przekształcanego z Centralnej Ewidencji i Informacji o Działalności Gospodarczej.

    Największe zalety przekształcenia to:

    1. Pełna kontynuacja praw i obowiązków z firmy jednoosobowej – nowa spółka wchodzi z mocy prawa w jej wszystkie dotychczasowe umowy i kontrakty. W skutek tego dużym plusem przekształcenia jest brak konieczności sporządzania jakichkolwiek dodatkowych umów czy aneksów do umów podpisanych za czasów funkcjonowania jednoosobowej działalności, co w przypadku wielu kontrahentów może być kłopotliwe.
    2. Dzięki przekształceniu działalności gospodarczej możliwe jest również ograniczenie osobistej odpowiedzialności przedsiębiorcy za długi. Forma spółki kapitałowej sprzyja również pozyskaniu finansowania np. na drodze wprowadzenia inwestora, zastosowania dopłat czy podwyższenia kapitału zakładowego.
    3. Brak ZUS – wielu polskich przedsiębiorców narzeka na obowiązek płacenia składek do ZUS. Mało kto wie, że w co namniej duwosobowej spółce nie ma konieczności płacenia składek ZUS. Każdy przedsiębioraca płacący pełne składki powinien zatem zastanowić się, czy oszczędność kilkunastu tysięcy złotych rocznie (nawet po odjęciu kosztu pełnej księgowości) nie jest warta zmiany formy prawnej oraz opodatkowania na spółkę.
    4. Optymalizacja podatkowa – przekształcenie sprawia, że cały majątek jednosobowej firmy z mocy prawa staje się majątkiem spółki. Oznacza to, że nie trzeba dodatkowo wnosić do takiej spółki wkładów np. aportów czy w inny sposób przenosić do niej majątku, co mogłoby rodzić konsekwencje podatkowe. To pozwala na zaoszczędzenie podatku dochodowego, który co do zasady należy zapłacić od aportów do spółki kapitałowej (od niedawna od ich pełnej wartości, nie tylko tej przeznaczonej na kapitał zakładowy)
    1Stan na styczeń 2013 r.,
    http://wyborcza.biz/Firma/1,101618,13481044,Coraz_mniej_jednoosobowych_przedsiebiorstw.html

    Maciej Oniszczuk

    Zobacz, również

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