Dividend is a concept that entrepreneurs and investors come across very often. In practice, however, this term covers two different legal regimes – depending on whether the company is a joint stock company (a.s.) or a limited liability company (s.r.o.). In this article we explain: Dividend vs. profit share: what’s the difference? Although in common […]
EBITDA ( Earnings Before Interest, Taxes, Depreciation and Amortization) is a measure that approximates a company’s operating performance before the impact of financing (interest), taxes and non-cash expenses (depreciation and amortization). In practice, it is mainly used for quick comparisons of firms within an industry, in investment analyses and in business valuations (e.g. via EV/EBITDA). […]
The wrong choice of business form may not be apparent right from the start. Often it will only become apparent with the passage of time, in the form of unexpectedly high tax and levy burdens, increased administrative obligations or responsibilities that the entrepreneur had not originally anticipated. This is why deciding between a sole proprietorship […]
