As of early September, the cross-border conversion and relocation of companies has become simpler thanks to the new European Union directive-based regulatory framework. The newly transposed rules, which are set out in the provisions of Hungarian Act CXXIV of 2021 (the \u201cAct\u201d), have been applicable since 1 September 2022.<\/p>\n
The previous rules on conversions:<\/strong><\/p>\n Until now, transforming a company into the corresponding company form of another Member State was the result of a complex process. When initiating the former cross-border conversion procedure, which had not been harmonised at EU level, the participating members had to reckon with numerous difficulties and a lengthy, slow process. These circumstances often forced company owners to remain in their existing jurisdiction.<\/p>\n Who may participate in a conversion?<\/strong><\/p>\n Under the new Act, the simplified procedure applies to public limited companies and limited liability companies.<\/p>\n What happens during the conversion?<\/strong><\/p>\n A t\u00e1rsas\u00e1g t\u00e1rsas\u00e1gi form\u00e1ja megv\u00e1ltozik a fogad\u00f3 tag\u00e1llamban azonos t\u00e1rsas\u00e1gi form\u00e1v\u00e1 (pl. Kft-b\u0151l GmbH lesz), a t\u00e1rsas\u00e1g sz\u00e9khely\u00e9t pedig k\u00f6telez\u0151en fogad\u00f3 tag\u00e1llamba helyezi \u00e1t. Ha t\u00f6rzst\u0151ke t\u00f6rv\u00e9nyi minimuma nem a hazai orsz\u00e1g\u00e9val megegyez\u0151 m\u00e9rt\u00e9k\u0171, hanem enn\u00e9l az \u00f6sszegn\u00e9l magasabb, akkor azt tagok vagy kip\u00f3tolj\u00e1k, vagy a l\u00e9tes\u00edt\u0151 okiratot m\u00f3dos\u00edthatj\u00e1k.<\/p>\n Fontos, hogy a jogi szem\u00e9lyis\u00e9g\u00e9t a t\u00e1rsas\u00e1g meg\u0151rzi, \u00edgy a t\u00e1rsas\u00e1g kor\u00e1bbi jogviszonyai ugyan\u00fagy tov\u00e1bb\u00e9lnek a k\u00fclf\u00f6ldi jogut\u00f3d t\u00e1rsas\u00e1gban. Teh\u00e1t \u00edgy pl. a munkav\u00e1llal\u00f3ival k\u00f6t\u00f6tt munkaviszony, valamint az \u00fczleti \u00e9letben k\u00f6t\u00f6tt szerz\u0151d\u00e9sek is fennmaradnak.<\/p>\n Van-e kiz\u00e1r\u00f3 eset a hat\u00e1ron \u00e1tny\u00fal\u00f3 \u00e1talakul\u00e1s, sz\u00e9tv\u00e1l\u00e1s, egyes\u00fcl\u00e9s al\u00f3l?<\/strong><\/p>\n Igen, abban az esetben, ha a t\u00e1rsas\u00e1g cs\u0151d-, vagy felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s, k\u00e9nyszert\u00f6rl\u00e9si elj\u00e1r\u00e1s, szerkezet\u00e1talak\u00edt\u00e1si elj\u00e1r\u00e1s, vagy restrukt\u00far\u00e1l\u00e1si, vagy reorganiz\u00e1ci\u00f3s elj\u00e1r\u00e1sok alatt \u00e1ll.<\/p>\n Hogyan zajlik az \u00e1talakul\u00e1si folyamat?<\/strong><\/p>\n A t\u00e1rsas\u00e1g legf\u0151bb szerv\u00e9nek kell f\u0151szab\u00e1lyk\u00e9nt k\u00e9t alkalommal hat\u00e1roznia a hat\u00e1rokon \u00e1tny\u00fal\u00f3 \u00e1talakul\u00e1sr\u00f3l, azonban arra is van lehet\u0151s\u00e9g, hogy csak egyszer t\u00f6rt\u00e9njen d\u00f6nt\u00e9shozatal.<\/p>\n A d\u00f6nt\u00e9s sor\u00e1n az \u00e1talakul\u00e1s sz\u00e1nd\u00e9k\u00e1r\u00f3l hat\u00e1roznak a t\u00e1rsas\u00e1gban, majd pedig az \u00fcgyvezet\u0151 \u00e1talakul\u00e1si tervet \u00e9s \u00e1talakul\u00e1si jelent\u00e9st k\u00e9sz\u00edt.<\/p>\n A magyar b\u00edr\u00f3s\u00e1got is sz\u00fcks\u00e9ges \u00e9rtes\u00edteni az \u00e1talakul\u00e1sr\u00f3l, amely tan\u00fas\u00edtv\u00e1ny elk\u00e9sz\u00edt\u00e9s\u00e9vel \u00e9s a hitelez\u0151knek inform\u00e1ci\u00f3 ny\u00fajt\u00e1s\u00e1val seg\u00edti annak z\u00f6kken\u0151mentes lefolytat\u00e1s\u00e1t.<\/p>\n A c\u00e9gbejegyz\u00e9si k\u00e9relem beny\u00fajt\u00e1sa a jogut\u00f3d k\u00fclf\u00f6ldi t\u00e1rsas\u00e1g feladata, ezt pedig a j\u00f6v\u0151beli sz\u00e9khely szerint illet\u00e9kes b\u00edr\u00f3s\u00e1ghoz sz\u00fcks\u00e9ges megtenni a fogad\u00f3 \u00e1llam szerinti jogszab\u00e1lyok alapj\u00e1n.<\/p>\n Abban az esetben t\u00f6rli a jogel\u0151d magyar t\u00e1rsas\u00e1got a nyilv\u00e1ntart\u00e1sb\u00f3l a c\u00e9gb\u00edr\u00f3s\u00e1g, ha a fogad\u00f3 \u00e1llam c\u00e9gb\u00edr\u00f3s\u00e1ga \u00e9rtes\u00edti \u0151t ennek lehet\u0151s\u00e9g\u00e9r\u0151l. Ezzel egyidej\u0171leg pedig be is bejegyzi nyilv\u00e1ntart\u00e1s\u00e1ba az \u00e1talakul\u00e1ssal kapcsolatos adatokat.<\/p>\n Amennyiben a cikk felkeltette az \u00e9rdekl\u0151d\u00e9s\u00e9t \u00e9s hat\u00e1ron \u00e1tny\u00fal\u00f3 \u00e1talakul\u00e1s lefolytat\u00e1s\u00e1n gondolkozik t\u00e1rsas\u00e1ga sz\u00e1m\u00e1ra, a k\u00e9s\u0151bbi neh\u00e9zs\u00e9gek elker\u00fcl\u00e9se \u00e9rdek\u00e9ben aj\u00e1nlott felkeresnie az erre szakosodott NZP Nagy Legal n\u00e9met \u00e9s magyar \u00fcgyv\u00e9deit, jogi szak\u00e9rt\u0151it.<\/p>\n","protected":false},"excerpt":{"rendered":" As of early September, the cross-border conversion and relocation of companies has become simpler thanks to the new European Union directive-based regulatory framework. The newly transposed rules, which are set out in the provisions of Hungarian Act CXXIV of 2021 (the \u201cAct\u201d), have been applicable since 1 September 2022. The previous rules on conversions: Until […]<\/p>\n","protected":false},"author":29,"featured_media":55821,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-55820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t