New Limited Liability Company - 4th updated edition

As of 1 January 2021, an extensive amendment to the Business Corporations Act (Act No. 33/2020 Coll. ). The regulation of limited liability companies has thus undergone quite fundamental changes. The publication comprehensively introduces the limited liability company after this „ big amendment“, from the legal, tax and accounting point of view. Emphasis is placed on the clarity and readability of the text so that the publication is accessible to the general business public. The interpretation therefore includes possible formulations of the articles of association, examples from the field of accounting and taxation, as well as a model memorandum of association. In addition to the amendment, the updated version of the publication takes into account the latest case law of the courts and the recent shift in legal theory.