Hungary: 4 Choses à considérer avant de choisir un siège social en Hongrie

Last Updated: 23 May 2019
Article by Richard Schmidt
Most Read Contributor in Hungary, May 2019

Quand vous établissez votre commerce  en Hongrie, vous devez choisir un lieu  en tant que siège social de votre entreprise. Outre les diverses considérations commerciales, influençant votre décision, l'endroit choisi comme siège social peut affecter non seulement les impôts à payer, mais aussi certaines questions légales, comme par exemple devant quelle cour vos créditeurs peuvent intenter une action en justice à votre encontre. Donc avant de prendre votre décision, nous vous conseillons de lire notre article !

1. Optimiser les impôts

Le lieu de votre siège social peut influencer votre obligation relative à la taxation.

La taxe professionnelle locale est imposée par le gouvernement local du lieu où se trouve le siège social de votre entreprise. En Hongrie les gouvernements locaux sont libres de déterminer le montant de cette taxe entre 0-2% du chiffre d'affaire net de l'entreprise.

Avant de choisir un siège social, il est préférable de faire une petite recherche concernant le montant de la taxe professionnelle appliqué par la municipalité en question parce qu'il y a beaucoup de municipalités (environ 300), ou le montant de cette taxe est de 0%.

En plus, il existe d'autres taxes locales relatives à l'immeuble, donc si vous souhaitez acheter un immeuble pour que ce dernier soit le siège social de votre entreprise, vous devrez aussi tenir compte de ces taxes.

2. Le droit applicable à vos contrats

Le lieu de votre siège social détermine le droit applicable à vos contrats.

Si les parties n'ont choisi aucun droit applicable à leurs contrats, la résidence habituelle de la partie responsable de fournir la prestation (caractéristique) est décisive, puisque le droit de son pays régit le contrat.

En ce qui concerne les entreprises, la résidence habituelle est le lieu de l'administration centrale.

Vu que l'administration centrale de l'entreprise se fait au siège social de celle-ci, avoir un siège social en Hongrie implique que le droit hongrois va régir tous vos contrats, par lesquels vous vendez vos marchandises ou services à des partenaires étrangers.

Si vous voulez éviter cette situation, vous devez soit stipuler un  l'applicabilité d'un droit différent dans le contrat, soit avoir une clause dans les statuts de votre entreprise, qui détermine que l'administration centrale de votre entreprise se trouve en dehors de la Hongrie.

3. Lieu d'exécution des contrats

Le lieu du siège social de votre entreprise détermine le lieu d'exécution de vos contrats commerciaux.

Dans les contrats d'affaires le lieu d'exécution du contrat est essentiel, parce que les risques sont transmis à l'autre partie avec l'exécution du contrat. Cela veut dire qu'une fois le contrat exécuté et la marchandise remise à l'acheteur, ce dernier est responsable de la marchandise en cas de dommages.

Mais où est le lieu de l'exécution, ou le lieu de prise en charge, si vous transportez les marchandises avec véhicule ? Ou que faire, si le service est fourni « á distance », entre parties éloignées les unes des autres ?

Sur la base du Code civil hongrois, le lieu d'exécution du contrat est le lieu où se trouve le siège social de la partie, qui est obligée de fournir la prestation (caractéristique).

Cela veut dire que si vous vendez des marchandises ou des services, le lieu d'exécution par défaut sera votre siège social. Si vous voulez un lieu différent, vous devez expressément stipuler ce lieu dans votre contrat commercial.

4. Le lieu des litiges

Enfin, le lieu de votre siège social détermine la cour devant laquelle vos créditeurs peuvent intenter une action à votre encontre.

Selon le principe de base des litiges européens, les entreprises peuvent être poursuivies dans la ville, où se trouve leur siège social.

Pour cette raison, même si l'impôt professionnel est de 0% á Botlapád, petit village proche de la frontière entre la Hongrie et l'Ukraine, ce n'est probablement pas le meilleur choix en tant que siège social, parce qu'en cas de  litige, vous devrez voyager 300+ km de Budapest.

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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