The transformation (reorganization) of a legal entity includes changes in the legal form of the legal entity. In the process of reorganization, a legal entity suspends its activities with the transfer of all rights and obligations to a newly formed legal entity in a new organizational and legal form. Based on the foregoing, we can conclude that this form of reorganization is one of the types of termination, as well as the formation of a legal entity. Transformation of a legal entity is carried out by unanimous decision of its founders, or a legal entity authorized by constituent documents.