Reorganization of a sole proprietor in a limited liability company

Do uveljavitve Zakona o gospodarskih družbah-1 (ZGD-1) je bilo mogoče statusno preoblikovanje samostojnega podjetnika izpeljati le tako, da je njegova pravnoorganizacijska oblika prenehala, podjetniško organizirano premoženje v obliki stvarnega vložka pa se je preneslo v premoženje nove ali prevzemne kapitalske družbe kot pridobitelja, v zameno za pridobitev deležev v pridobitelju. ZGD-1 za statusno preoblikovanje samostojnega podjetnika predpisuje poenostavljena pravila z možnostjo spreminjanja pravne pripadnosti podjetniško organiziranega premoženja po poti univerzalnega pravnega nasledstva. Prav slednje pa statusno preoblikovanje samostojnih podjetnikov izenačuje z drugimi pojavnimi oblikami statusnih preoblikovanj, ki se povezujejo s prenašanjem premoženja, pravic in obveznosti in ga uvršča v okvir materialnih statusnih preoblikovanj. Navezujoč se na statusne rešitve v ZGD-1, se je prilagodila tudi davčna zakonodaja, ki je uzakonila pravila davčno nevtralnega prenosa ob pogoju preoblikovanja ali delnega preoblikovanja samostojnega podjetnika v družbo po določilih ZGD-1.Since the implementation of the Companies Act (ZGD-1) company reorganization of a sole proprietorship was able to be realized only if its legal organizational form ceased, and the company\u27s assets in the form of in-kind contributions were transfered onto the assets of the new or the acquiring company as the acquiring party, in exchange for share acquisition in the acquiring party. For company reorganization of a sole proprietorship, the ZGD-1 prescribes simplified rules with possibility of amending legal domicile of the company\u27s assets by universal legal succession. The later equalizes company reorganization of sole proprietorships with other various forms of company reorganization which are linked to assets, rights and obligation transfers and places it in the frame of material company reorganization. Linked to status solutions stated in the ZGD-1, the tax legislation also adapted and regulated the rules on tax-neutral transfers in the event of company reorganization or partial company reorganization of a sole proprietorship into a corporation according to the provisions of ZGD-1