{"id":56206,"date":"2026-09-15T10:23:42","date_gmt":"2026-09-15T08:23:42","guid":{"rendered":"https:\/\/www.nzp.de\/?p=56206"},"modified":"2026-09-15T10:24:31","modified_gmt":"2026-09-15T08:24:31","slug":"a-company-that-is-not-really-a-company-an-introduction-to-the-civil-law-partnership","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/hun\/a-company-that-is-not-really-a-company-an-introduction-to-the-civil-law-partnership\/","title":{"rendered":"A t\u00e1rsas\u00e1g, ami nem is t\u00e1rsas\u00e1g? A polg\u00e1ri jogi t\u00e1rsas\u00e1g bemutat\u00e1sa"},"content":{"rendered":"<p style=\"font-weight: 400;\">Ha t\u00f6bb szem\u00e9ly k\u00f6z\u00f6s c\u00e9l \u00e9rdek\u00e9ben szeretne egy\u00fcttm\u0171k\u00f6dni, a legt\u00f6bben automatikusan valamely gazdas\u00e1gi t\u00e1rsas\u00e1gra, p\u00e9ld\u00e1ul egy kft.-re vagy bt.-re gondolnak. A magyar polg\u00e1ri jog azonban ismer egy enn\u00e9l j\u00f3val egyszer\u0171bb konstrukci\u00f3t is: a polg\u00e1ri jogi t\u00e1rsas\u00e1got.<\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g olyan egy\u00fcttm\u0171k\u00f6d\u00e9si forma, amely lehet\u0151v\u00e9 teszi, hogy t\u00f6bb szem\u00e9ly k\u00f6z\u00f6sen val\u00f3s\u00edtson meg egy gazdas\u00e1gi vagy m\u00e1s c\u00e9lkit\u0171z\u00e9st an\u00e9lk\u00fcl, hogy ehhez \u00f6n\u00e1ll\u00f3 szervezetet vagy jogi szem\u00e9lyt hozn\u00e1nak l\u00e9tre.<\/p>\n<p style=\"font-weight: 400;\"><strong>A polg\u00e1ri jogi t\u00e1rsas\u00e1g nem jogi szem\u00e9ly<\/strong><\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g egyik legfontosabb saj\u00e1toss\u00e1ga, hogy nem rendelkezik jogi szem\u00e9lyis\u00e9ggel. M\u00edg egy gazdas\u00e1gi t\u00e1rsas\u00e1g \u00f6n\u00e1ll\u00f3 jogalanyk\u00e9nt jelenik meg a jogi \u00e9letben, addig a polg\u00e1ri jogi t\u00e1rsas\u00e1g nem v\u00e1lik a tagokt\u00f3l elk\u00fcl\u00f6n\u00fcl\u0151 szem\u00e9lly\u00e9.<\/p>\n<p style=\"font-weight: 400;\">Ez a gyakorlatban azt jelenti, hogy:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>a polg\u00e1ri jogi t\u00e1rsas\u00e1g saj\u00e1t nev\u00e9ben nem szerezhet jogokat \u00e9s nem v\u00e1llalhat k\u00f6telezetts\u00e9geket;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>a t\u00e1rsas\u00e1g nem jegyezhet\u0151 be a c\u00e9gjegyz\u00e9kbe;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>nem rendelkezik a tagokt\u00f3l elk\u00fcl\u00f6n\u00fclt vagyonnal.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g teh\u00e1t val\u00f3j\u00e1ban nem egy szervezet, hanem a tagok k\u00f6z\u00f6tti szerz\u0151d\u00e9ses egy\u00fcttm\u0171k\u00f6d\u00e9s.<\/p>\n<p style=\"font-weight: 400;\"><strong>Hogyan j\u00f6n l\u00e9tre a polg\u00e1ri jogi t\u00e1rsas\u00e1g?<\/strong><\/p>\n<p style=\"font-weight: 400;\">A v\u00e1lasz egyszer\u0171: szerz\u0151d\u00e9ssel. De \u00e9rdekesebb: szerz\u0151d\u00e9s hogy j\u00f6het l\u00e9tre?<\/p>\n<p style=\"font-weight: 400;\">A felek (tagok) arra v\u00e1llalnak k\u00f6telezetts\u00e9get, hogy k\u00f6z\u00f6s c\u00e9ljuk el\u00e9r\u00e9se \u00e9rdek\u00e9ben egy\u00fcttm\u0171k\u00f6dnek, a k\u00f6z\u00f6s c\u00e9l megval\u00f3s\u00edt\u00e1s\u00e1hoz sz\u00fcks\u00e9ges vagyoni hozz\u00e1j\u00e1rul\u00e1st teljes\u00edtenek, \u00e9s tev\u00e9kenys\u00e9g\u00fck kock\u00e1zat\u00e1t k\u00f6z\u00f6sen viselik.<\/p>\n<p style=\"font-weight: 400;\">A l\u00e9trej\u00f6vetelhez nincs sz\u00fcks\u00e9g hat\u00f3s\u00e1gi enged\u00e9lyre vagy nyilv\u00e1ntart\u00e1sba v\u00e9telre. A Polg\u00e1ri T\u00f6rv\u00e9nyk\u00f6nyv a polg\u00e1ri jogi t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s eset\u00e9ben nem \u00edr el\u0151 k\u00f6telez\u0151 alakszer\u0171s\u00e9get, ez\u00e9rt a szerz\u0151d\u00e9s nemcsak \u00edr\u00e1sban, hanem sz\u00f3ban is l\u00e9trej\u00f6het.<\/p>\n<p style=\"font-weight: 400;\">S\u0151t, bizonyos esetekben a felek r\u00e1utal\u00f3 magatart\u00e1sa alapj\u00e1n is meg\u00e1llap\u00edthat\u00f3 a polg\u00e1ri jogi t\u00e1rsas\u00e1g fenn\u00e1ll\u00e1sa. A b\u00edr\u00f3s\u00e1gi gyakorlat szerint ugyanis nem felt\u00e9tlen\u00fcl az sz\u00e1m\u00edt, hogy a felek milyen elnevez\u00e9ssel illetik egy\u00fcttm\u0171k\u00f6d\u00e9s\u00fcket, hanem az, hogy t\u00e9nylegesen milyen tartalommal m\u0171k\u00f6dnek egy\u00fctt.<\/p>\n<p style=\"font-weight: 400;\" class=\"translation-block\">Ezt j\u00f3l szeml\u00e9lteti a BH 1978. 118., amely szerint:<\/p>\n<p style=\"font-weight: 400;\">\u201eSz\u00fcl\u0151k \u00e9s gyermek\u00fck, illet\u0151leg k\u00f6zeli hozz\u00e1tartoz\u00f3k \u00e1ltal k\u00f6z\u00f6sen v\u00e9gzett \u00e9p\u00edtkez\u00e9s eset\u00e9n, ha k\u00f6z\u00f6tt\u00fck az egy\u00fcttes szerz\u00e9sre ir\u00e1nyul\u00f3 egyez\u0151 akarat fenn\u00e1ll \u00e9s a sz\u00fcks\u00e9ges anyagi eszk\u00f6z\u00f6ket k\u00f6z\u00f6s rendelkez\u00e9sre bocs\u00e1tott\u00e1k, jogi lehet\u0151s\u00e9g ny\u00edlhat a Ptk. 571. \u00a7-a szerinti polg\u00e1ri jogi t\u00e1rsas\u00e1g l\u00e9trej\u00f6tt\u00e9nek a meg\u00e1llap\u00edt\u00e1s\u00e1ra.\u201d<\/p>\n<p style=\"font-weight: 400;\">A d\u00f6nt\u00e9sb\u0151l j\u00f3l l\u00e1that\u00f3, hogy bizonyos esetekben a felek ak\u00e1r \u00fagy is polg\u00e1ri jogi t\u00e1rsas\u00e1g tagjaiv\u00e1 v\u00e1lhatnak, hogy erre kifejezetten nem is gondoltak. Ha a k\u00f6z\u00f6s c\u00e9l, az egy\u00fcttm\u0171k\u00f6d\u00e9s, k\u00f6z\u00f6s kock\u00e1zatvisel\u00e9s \u00e9s a t\u00f6rv\u00e9nyi felt\u00e9telek meg\u00e1llap\u00edthat\u00f3k, a jogviszony l\u00e9trej\u00f6het.<\/p>\n<p style=\"font-weight: 400;\"><strong>Mi sz\u00e1m\u00edt vagyoni hozz\u00e1j\u00e1rul\u00e1snak?<\/strong><\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g l\u00e9nyeges eleme a vagyoni hozz\u00e1j\u00e1rul\u00e1s teljes\u00edt\u00e9se.<\/p>\n<p style=\"font-weight: 400;\">A tag \u00e1ltal ny\u00fajtott hozz\u00e1j\u00e1rul\u00e1s lehet:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>p\u00e9nz;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>vagyoni \u00e9rt\u00e9kkel rendelkez\u0151 dolog;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>vagyoni \u00e9rt\u00e9k\u0171 jog;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>b\u00e1rmely egy\u00e9b szolg\u00e1ltat\u00e1s, \u00edgy k\u00fcl\u00f6n\u00f6sen szem\u00e9lyes munkav\u00e9gz\u00e9s.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">A nem p\u00e9nzben ny\u00fajtott vagyoni hozz\u00e1j\u00e1rul\u00e1sok \u00e9rt\u00e9k\u00e9t a tagok maguk hat\u00e1rozz\u00e1k meg, \u00e9s ennek alapj\u00e1n \u00e1llap\u00edtj\u00e1k meg a hozz\u00e1j\u00e1rul\u00e1sok egym\u00e1shoz viszony\u00edtott ar\u00e1ny\u00e1t.<\/p>\n<p style=\"font-weight: 400;\">A hozz\u00e1j\u00e1rul\u00e1s sorsa szempontj\u00e1b\u00f3l k\u00fcl\u00f6nbs\u00e9get kell tenni az elhaszn\u00e1lhat\u00f3 \u00e9s az el nem haszn\u00e1lhat\u00f3 dolgok k\u00f6z\u00f6tt. Az el nem haszn\u00e1lhat\u00f3 dolgok, p\u00e9ld\u00e1ul egy g\u00e9pj\u00e1rm\u0171 vagy egy munkag\u00e9p, f\u0151szab\u00e1ly szerint a tagok k\u00f6z\u00f6s haszn\u00e1lat\u00e1ba ker\u00fclnek.<\/p>\n<p style=\"font-weight: 400;\">Azonban az elhaszn\u00e1lhat\u00f3 dolgok, p\u00e9ld\u00e1ul az \u00e9lelmiszer, az \u00fczemanyag vagy bizonyos alapanyagok viszont a tagok k\u00f6z\u00f6s tulajdon\u00e1ba ker\u00fclnek.<\/p>\n<p style=\"font-weight: 400;\"><strong>Ki hozza a d\u00f6nt\u00e9seket?<\/strong><\/p>\n<p style=\"font-weight: 400;\">Mivel a polg\u00e1ri jogi t\u00e1rsas\u00e1g nem rendelkezik \u00f6n\u00e1ll\u00f3 szervezettel, a d\u00f6nt\u00e9shozatal alapvet\u0151en a tagok kez\u00e9ben van.<\/p>\n<p style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint a t\u00e1rsas\u00e1g \u00fcgyeinek vitel\u00e9re valamennyi tag egy\u00fcttesen jogosult. A felek azonban meg\u00e1llapodhatnak abban is, hogy az \u00fcgyvitel ell\u00e1t\u00e1s\u00e1ra egy vagy t\u00f6bb meghat\u00e1rozott tagot jel\u00f6lnek ki.<\/p>\n<p style=\"font-weight: 400;\">Amennyiben t\u00f6bb szem\u00e9ly jogosult az \u00fcgyvitelre, a d\u00f6nt\u00e9seket f\u0151szab\u00e1ly szerint egyhang\u00falag hozz\u00e1k meg.<\/p>\n<p style=\"font-weight: 400;\">L\u00e9nyeges saj\u00e1toss\u00e1g, hogy a t\u00e1rsas\u00e1gon k\u00edv\u00fcl \u00e1ll\u00f3 szem\u00e9ly nem jogos\u00edthat\u00f3 fel az \u00fcgyvitel ell\u00e1t\u00e1s\u00e1ra, mint a t\u00e1rsas\u00e1gok d\u00f6nt\u0151 t\u00f6bbs\u00e9g\u00e9n\u00e9l egy\u00e9bk\u00e9nt igen.<\/p>\n<p style=\"font-weight: 400;\"><strong>\u00c1truh\u00e1zhat\u00f3 a tags\u00e1gi poz\u00edci\u00f3?<\/strong><\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g szem\u00e9lyes bizalmi viszonyon alapul. A tagok jellemz\u0151en egym\u00e1s szem\u00e9ly\u00e9re tekintettel d\u00f6ntenek az egy\u00fcttm\u0171k\u00f6d\u00e9s mellett, ez\u00e9rt a tags\u00e1gi jogviszony nem tekinthet\u0151 szabadon forgalomk\u00e9pes vagyoni jognak.<\/p>\n<p style=\"font-weight: 400;\">Ennek megfelel\u0151en a tags\u00e1gi poz\u00edci\u00f3 f\u0151szab\u00e1ly szerint nem ruh\u00e1zhat\u00f3 \u00e1t szabadon harmadik szem\u00e9lyre. Egy \u00faj szem\u00e9ly csak a t\u00f6bbi tag hozz\u00e1j\u00e1rul\u00e1s\u00e1val l\u00e9phet be a jogviszonyba.<\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g teh\u00e1t jelent\u0151sen elt\u00e9r a gazdas\u00e1gi t\u00e1rsas\u00e1gokt\u00f3l, ahol bizonyos t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek vagy \u00fczletr\u00e9szek \u00e1truh\u00e1z\u00e1sa \u2013hab\u00e1r nem is k\u00f6nnyebben\u2014, de nagyobb val\u00f3sz\u00edn\u0171s\u00e9ggel t\u00f6rt\u00e9nik meg.<\/p>\n<p style=\"font-weight: 400;\"><strong>Mikor sz\u0171nik meg a polg\u00e1ri jogi t\u00e1rsas\u00e1g?<\/strong><\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g t\u00f6bb okb\u00f3l is megsz\u0171nhet.<\/p>\n<p style=\"font-weight: 400;\">Megsz\u0171n\u00e9shez vezethet k\u00fcl\u00f6n\u00f6sen:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>a k\u00f6z\u00f6s c\u00e9l megval\u00f3sul\u00e1sa;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>a tagok k\u00f6z\u00f6s megegyez\u00e9se;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>a szerz\u0151d\u00e9s felmond\u00e1sa;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>valamely tag hal\u00e1la;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>valamely tag jogut\u00f3d n\u00e9lk\u00fcli megsz\u0171n\u00e9se.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Ut\u00f3bbi esetekben a fennmarad\u00f3 tagok d\u00f6nthetnek \u00fagy, hogy a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9st a kies\u0151 tag n\u00e9lk\u00fcl hat\u00e1lyban tartj\u00e1k. A szab\u00e1lyoz\u00e1s m\u00f6g\u00f6tt az a logika h\u00faz\u00f3dik meg, hogy a polg\u00e1ri jogi t\u00e1rsas\u00e1g szem\u00e9lyes bizalmi alapokon nyugv\u00f3 szerz\u0151d\u00e9ses kapcsolat, amelyet a felek egym\u00e1s szem\u00e9ly\u00e9re tekintettel hoznak l\u00e9tre.<\/p>\n<p style=\"font-weight: 400;\"><strong>Elsz\u00e1mol\u00e1s a megsz\u0171n\u00e9st k\u00f6vet\u0151en<\/strong><\/p>\n<p style=\"font-weight: 400;\">A t\u00e1rsas\u00e1g megsz\u0171n\u00e9se nem jelenti azt, hogy a felek egyszer\u0171en els\u00e9t\u00e1lhatnak egym\u00e1st\u00f3l. A t\u00f6rv\u00e9ny alapj\u00e1n a tagok k\u00f6telesek egym\u00e1ssal elsz\u00e1molni, \u00e9s az elsz\u00e1mol\u00e1s el\u0151zetes kiz\u00e1r\u00e1sa semmis.<\/p>\n<p style=\"font-weight: 400;\">Az elsz\u00e1mol\u00e1s sor\u00e1n:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>a k\u00f6z\u00f6s vagyont a tagok hozz\u00e1j\u00e1rul\u00e1s\u00e1nak ar\u00e1ny\u00e1ban kell felosztani;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>a k\u00f6z\u00f6s haszn\u00e1latba adott dolgokat vissza kell szolg\u00e1ltatni tulajdonosuknak;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>rendezni kell a m\u00e9g fenn\u00e1ll\u00f3 k\u00f6vetel\u00e9seket \u00e9s k\u00f6telezetts\u00e9geket.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>\u00d6sszefoglal\u00e1s<\/strong><\/p>\n<p style=\"font-weight: 400;\">A polg\u00e1ri jogi t\u00e1rsas\u00e1g az egyik legegyszer\u0171bb egy\u00fcttm\u0171k\u00f6d\u00e9si forma a magyar mag\u00e1njogban. Nem jogi szem\u00e9ly, nem ker\u00fcl nyilv\u00e1ntart\u00e1sba v\u00e9telre, l\u00e9trehoz\u00e1s\u00e1hoz pedig sok esetben m\u00e9g \u00edr\u00e1sbeli szerz\u0151d\u00e9s sem sz\u00fcks\u00e9ges. A rugalmass\u00e1g ugyanakkor k\u00f6nnyen megt\u00e9veszt\u0151 lehet: bizonyos k\u00f6r\u00fclm\u00e9nyek k\u00f6z\u00f6tt a felek ak\u00e1r akaratukon k\u00edv\u00fcl is olyan egy\u00fcttm\u0171k\u00f6d\u00e9st alak\u00edthatnak ki, amelyet a jog polg\u00e1ri jogi t\u00e1rsas\u00e1gk\u00e9nt \u00e9rt\u00e9kel.<\/p>\n<p style=\"font-weight: 400;\">\u00c9ppen ez\u00e9rt \u00e9rdemes tiszt\u00e1ban lenni a konstrukci\u00f3 szab\u00e1lyaival, k\u00fcl\u00f6n\u00f6sen a vagyoni hozz\u00e1j\u00e1rul\u00e1s, a d\u00f6nt\u00e9shozatal, a megsz\u0171n\u00e9s \u00e9s az elsz\u00e1mol\u00e1s k\u00e9rd\u00e9seivel, miel\u0151tt k\u00f6z\u00f6s c\u00e9l \u00e9rdek\u00e9ben m\u00e1sokkal egy\u00fcttm\u0171k\u00f6d\u00e9sbe kezd\u00fcnk.<\/p>\n<p style=\"font-weight: 400;\">\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/div>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"alert\" aria-live=\"assertive\" aria-atomic=\"true\"><\/div>","protected":false},"excerpt":{"rendered":"<p>When several persons wish to cooperate in pursuit of a common objective, most people automatically think of some form of business association, such as a limited liability company or a limited partnership. Hungarian civil law, however, also recognises a much simpler structure: the civil law partnership. A civil law partnership is a form of cooperation [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":56207,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-56206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"When several persons wish to cooperate in pursuit of a common objective, most people automatically think of some form of business association, such as a limited liability company or a limited partnership. Hungarian civil law, however, also recognises a much simpler structure: the civil law partnership. 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