Hungary: Comment dissoudre votre sarl en hongrie en 3 étapes ?

Last Updated: 16 April 2019
Article by Richard Schmidt
Most Read Contributor in Hungary, July 2019

Le commerce, ça va et ça vient et parfois il se peut que vous décidiez de mettre fin à vos affaires en Hongrie. Comme pour la création d'une société, la fermeture d'une société fait également l'objet d'une procédure juridique devant le Tribunal de commerce. Vous aurez surement besoin de l'aide d'un professionnel dans ce genre de dossier  : un avocat ou un comptable. Voyons voir comment ça se passe.

  1. Décider de la dissolution de la société

La première étape est de décider de ne plus poursuivre l'activité son entreprise. Pour une société à responsabilité limitée ou une société anonyme, s'il y a plusieurs actionnaires dans la société, il faut obtenir au moins ¾ des voix.

Si la société est une société en commandite simple ou une société en nom collectif, le vote de tous les actionnaires est nécessaire pour entamer la procédure de dissolution. S'il n'y a seulement qu'un membre dans la société, la situation est facile car le membre unique peut décider seul.

La décision doit traiter des questions suivantes :

  • la date de début de la procédure de dissolution
  • la nomination de l'administrateur judiciaire, qui remplacera le directeur général (l'administrateur judiciaire peut être la même personne que le directeur général)
  • les décisions concernant les autres entités dans lesquelles la société a un rôle quelconque

Après l'acceptation de la décision par le Tribunal de commerce, la société sera enregistrée sous le suffixe "en procédure de dissolution" (abrégé "v.a." en hongrois).

  1. Procédure de dissolution

La déclaration d'ouverture de la procédure est suivie par la procédure elle-même, qui comporte beaucoup de travail préparatoire administratif et financier.

Les premières tâches de l'administrateur judiciaire sont de contacter les entités suivantes et de les informer que la société est en procédure de dissolution :

  • le bureau du cadastre
  • tout bureau d'enregistrement qui a enregistré les actifs de la société
  • l'organisation nationale du marché du travail
  • l'autorité de protection de l'environnement
  • les banques dans lesquelles la société a des comptes
  • les gérants d'autres sociétés, associations et fondations dans lesquelles la société détient des actions

Ensuite, après l'annonce de la procédure de dissolution dans le journal officiel de la société, les créanciers ont 40 jours pour déclarer leurs créances à la société. L'administrateur judiciaire enregistre ces créances et commence à dresser un bilan pour l'ouverture de la dissolution. Si la situation est malheureuse et que les ressources de l'entreprise ne couvrent pas ses dettes, la procédure se transforme en procédure de liquidation.

Lors de la poursuite de la procédure de dissolution, la tâche de l'administrateur judiciaire est de recouvrer les créances de la société, de payer toutes les dettes et de vendre les biens de la société. La résiliation des contrats en vigueur fait également partie de ses tâches.

Si les opérations mentionnées ci-dessus sont effectuées et qu'il n'y a pas de litige en cours ou toute autre procédure qui empêcherait la clôture de la procédure de dissolution, l'étape finale consiste à préparer les rapports fiscaux et le solde de clôture de la société. Les documents financiers sont habituellement préparés par un comptable.

  1. Fin de la dissolution

Une fois que la situation financière de la société est réglée, la dernière étape consiste à signaler la fin de la procédure de dissolution au Tribunal de commerce. Cela doit se produire dans les 3 ans après le début de la procédure (nous aimerions indiquer que s'il n'y a pas de litige sérieux, elle devrait être terminé en général en un an).

La société doit approuver le bilan de clôture, décider de la répartition des actifs restants, indiquer un endroit où les documents de la société doivent être stockés et décider de radier la société du registre du commerce. Jusqu'à ce point, l'entreprise peut changer d'avis et poursuivre l'activité.

Comme la procédure de dissolution nécessite de la préparation et du travail, et qu'il s'agit d'une procédure assez longue (elle peut être terminée en général en 1 an), nous vous suggérons de bien réfléchir si vous souhaitez vraiment terminer vos affaires en Hongrie.

Si vous souhaitez simplement interrompre l'activité, ce n'est peut-être pas la meilleure solution pour vous. De plus, il se peut que quelqu'un souhaite poursuivre l'entreprise que vous exploitez, il serait donc peut-être intéressant de vendre vos actions.

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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