Hungary: Székhely áthelyezése Németországba

Last Updated: 5 December 2018
Article by Katona & Partners Attorneys At Law
Most Popular Article in Hungary, December 2018

I. Magyarországi alapítású Kft. székhelyének áthelyezése

A hatályos magyar jogszabályok értelmében Magyarországon bejegyzett jogi személy a székhelyét társasági jogi előírások alapján, cégjogi változásként nem tudja áthelyezni Németországba. Annak érdekében, hogy a társaság könnyebben terjeszkedjen az Európai Unión belül, hogy leányvállalat alapítása nélkül, könnyen folytasson üzleti tevékenységet, európai részvénytársaságot célszerű létrehozni.

Az európai részvénytársaságot az uniós jog szabályozza, így az esetleges, nemzeti társasági jogi előírások nem kellő ismerete adta kockázat könnyedén kiküszöbölhető.

Az európai részvénytársaság formája lehetővé teszi azt, hogy a társaság székhelyét áthelyezze egy másik uniós országba anélkül, hogy ehhez meg kellene szüntetni a társaságot, és új céget kellene alapítani.

II. Az európai részvénytársaság alapítása

Az európai részvénytársaság alapítására négy alternatíva létezik: összeolvadás, az európai holding létrehozása, az európai leányvállalat alapítása, és az átalakulás útján való létrehozás.

Jogi személyek összeolvadással akkor hozhatnak létre európai részvénytársaságot, amennyiben valamennyi jogi személy részvénytársaság, ezek legalább két, különböző uniós tagállamban kerültek bejegyzésre, és az összeolvadásuk célja kifejezetten az európai részvénytársaság létrehozása.

Európai holdingtársaság alapításával részvénytársaság és korlátolt felelősségű társasági formájú jogi személy is alapíthat európai részvénytársaságot. Itt is előfeltétel, hogy a jogi személyek különböző uniós tagállamban bejegyzett jogi személyek legyenek, vagy pedig olyan társaság alapítsa az európai holdingtársaságot, amelynek másik tagállamban legalább két éve leányvállalata (vagy kirendeltsége) működik.

Európai leányvállalat alapítását bármilyen két olyan jogi személy elhatározhatja, melyek különböző uniós tagállamban kerültek bejegyzésre; illetve olyan jogi személy is, amelynek – a fenti holdingtársasághoz hasonlóan - másik tagállamban legalább két éve leányvállalata (vagy kirendeltsége) működik.

Átalakulás útján részvénytársaság létesíthet európai részvénytársaságot akkor, ha másik tagállamban legalább két éve leányvállalatot működtet.

A fenti eljárásmódokon felül az európai részvénytársaság alapításának feltétele, hogy székhelye és központi irodája is ugyanabban az uniós tagállamban működjön, leányvállalat vagy kirendeltség formájában jelen legyen más uniós tagállamban is, a jegyzett tőkéje legalább 120 ezer euró, illetve hogy a munkavállalóinak részvétele a társaság döntéseiben biztosított.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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