Last Updated: 2 April 2019
Article by Richard Schmidt
Most Read Contributor in Hungary, July 2019

1. Responsabilité de la société étrangère

En Hongrie, une entreprise étrangère peut fonder une société à responsabilité limitée (SARL) en tant que filiale dans laquelle elle détient 100 % des actions (ce qu'on appelle entreprise unipersonnelle à responsabilité limitée : EURL).

Dans ce cas la société mère n'est tenue de fournir que le capital souscrit de la SARL soit environ 10.000€ (correspondant à 3.000.000 HUF). Comme son nom l'indique, la responsabilité de l'actionnaire envers les créanciers est réduite aux seuls apports de capitaux. L'actionnaire peut être responsable des dettes de la SARL dans des cas exceptionnels (par exemple, en cas de liquidation de la SARL).

D'autre part, dans le cas d'une succursale, la maison-mère doit assurer les actifs qui sont nécessaires au fonctionnement de la succursale. De plus, la maison-mère a une responsabilité conjointe et solidaire envers les créanciers.

Plus simplement, si une succursale doit payer 10.000€ à un créancier, le créancier peut directement réclamer l'argent auprès de la maison-mère. Par contre, si la SARL créée par l'entreprise étrangère a une dette envers un créancier, ce dernier peut seulement poursuivre la SARL elle-même en Hongire. La maison-mère n'est pas directement, conjointement et solidairement responsable des dettes.

2. Représentants et droits de signature

Pour être PDG d'une SARL il faut remplir plusieurs conditions. Le PDG doit avoir un casier judiciaire vierge et il ne doit pas avoir fait l'objet d'une interdiction de diriger une société en Hongrie. Hormis ces conditions, le PDG peut tout à fait être un citoyen étranger et il n'est pas nécessaire qu'il possède une résidence en Hongrie.

La société peut embaucher le PDG non seulement en tant qu'employé, mais aussi en tant qu'agent, les parties ont donc plus de libertés contractuelles. Si le PDG est sous contrat de travail, alors ce contrat doit être conclu entre le PDG et la société. Dans le cas de la succursale d'une entreprise étrangère il y a davantage de conditions à remplir pour le PDG.

En cas d'une succursale, le PDG peut seulement être l'employé de la succursale (techniquement l'employé de la société mère) ou une personne qui a un CDI avec la succursale (société mère) et doit avoir une résidence en Hongrie.

Plus simplement, une SARL avec une entreprise étrangère comme actionnaire peut décider d'engager son PDG vivant à l'étranger en tant qu'agent. Alors que la succursale d'une entreprise étrangère ne peut pas faire cela, car le PDG doit être embauché comme employé ou s'il est embauché comme agent, il doit déménager en Hongrie.

3. Fonctionnement et tenue de comptes

La succursale d'une société étrangère doit être traitée de la même façon que les entreprises hongroises, sauf disposition légale contraire. Nous y voici : il y a plusieurs dispositions légales qui font que dans la pratique, le fonctionnement d'une succursale est plus compliqué que le fonctionnement d'une SARL.

Par exemple, dans le cas d'une succursale, le rapport annuel de l'entreprise étrangère doit être déposé au greffe du Tribunal de Commerce, alors que dans le cas d'une SARL cette obligation n'existe pas.

Dans le cas où une procédure de liquidation ou d'insolvabilité a été engagée contre la société étrangère, sa succursale hongroise doit en informer le Tribunal de Commerce et publier la nouvelle au Journal Officiel.

Si la société actionnaire d'une SARL hongroise est en cours de liquidation ou insolvable, aucune déclaration ou publication n'est requise en Hongrie. Si la société mère d'une succursale est un établissement de crédit ou une société d'assurance, d'autres dispositions légales peuvent s'appliquer en raison de la protection des créanciers et des consommateurs.

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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