{"id":56231,"date":"2026-09-23T09:49:01","date_gmt":"2026-09-23T07:49:01","guid":{"rendered":"https:\/\/www.nzp.de\/?p=56231"},"modified":"2026-09-23T13:34:53","modified_gmt":"2026-09-23T11:34:53","slug":"kft-equity-below-statutory-minimum-hungary","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/hun\/56231-2\/","title":{"rendered":"Mi t\u00f6rt\u00e9nik, ha egy Kft. saj\u00e1t t\u0151k\u00e9je 3 milli\u00f3 forint al\u00e1 cs\u00f6kken? Lesz\u00e1ll\u00edthat\u00f3-e a t\u00f6rzst\u0151ke a t\u00f6rv\u00e9nyi minimum al\u00e1?"},"content":{"rendered":"<p style=\"font-weight: 400;\">A Kft. m\u0171k\u00f6d\u00e9s\u00e9nek egyik alapvet\u0151 garanci\u00e1ja a megfelel\u0151 t\u0151kehelyzet fenntart\u00e1sa. Magyarorsz\u00e1gon a Kft. alap\u00edt\u00e1s\u00e1hoz legal\u00e1bb 3 milli\u00f3 forintos t\u00f6rzst\u0151ke sz\u00fcks\u00e9ges, azonban a m\u0171k\u00f6d\u00e9s sor\u00e1n el\u0151fordulhat, hogy a v\u00e1llalkoz\u00e1s vesztes\u00e9ges gazd\u00e1lkod\u00e1sa miatt a t\u00e1rsas\u00e1g saj\u00e1t t\u0151k\u00e9je ez al\u00e1 cs\u00f6kken.<\/p>\n<p style=\"font-weight: 400;\">A saj\u00e1t t\u0151ke cs\u00f6kken\u00e9se \u00f6nmag\u00e1ban m\u00e9g nem jelenti a t\u00e1rsas\u00e1g m\u0171k\u00f6d\u00e9s\u00e9nek v\u00e9g\u00e9t, ugyanakkor olyan figyelmeztet\u0151 jel, amelyre a tulajdonosoknak \u00e9s az \u00fcgyvezet\u00e9snek is reag\u00e1lnia kell. A jogszab\u00e1lyok c\u00e9lja ilyenkor els\u0151sorban a hitelez\u0151k, \u00fczleti partnerek \u00e9s a gazdas\u00e1gi forgalom biztons\u00e1g\u00e1nak v\u00e9delme.<\/p>\n<p style=\"font-weight: 400;\">Milyen int\u00e9zked\u00e9seket kell ilyenkor tenni, \u00e9s mi t\u00f6rt\u00e9nik, ha a t\u00e1rsas\u00e1g nem int\u00e9zkedik?<\/p>\n<p style=\"font-weight: 400;\">A tagok t\u00f6bb lehets\u00e9ges megold\u00e1s k\u00f6z\u00fcl v\u00e1laszthatnak:<\/p>\n<ul>\n<li>P\u00f3tbefizet\u00e9s elrendel\u00e9se (amennyiben a l\u00e9tes\u00edt\u0151 okirat megengedi)<\/li>\n<li>T\u0151keemel\u00e9s<\/li>\n<li>A t\u00e1rsas\u00e1g \u00e1talakul\u00e1sa vagy egyes\u00fcl\u00e9se<\/li>\n<li>V\u00e9gs\u0151 soron a t\u00e1rsas\u00e1g jogut\u00f3d n\u00e9lk\u00fcli megsz\u00fcntet\u00e9se<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">A jogszab\u00e1ly c\u00e9lja, hogy a t\u00e1rsas\u00e1g tulajdonosai id\u0151ben reag\u00e1ljanak a t\u0151keveszt\u00e9sre, \u00e9s gondoskodjanak arr\u00f3l, hogy a t\u00e1rsas\u00e1g megfelel\u0151 vagyoni h\u00e1tt\u00e9rrel rendelkezzen a k\u00f6telezetts\u00e9gei teljes\u00edt\u00e9s\u00e9hez. Ez\u00e9rt a saj\u00e1t t\u0151ke alakul\u00e1s\u00e1nak rendszeres ellen\u0151rz\u00e9se \u00e9s sz\u00fcks\u00e9g eset\u00e9n a gyors int\u00e9zked\u00e9s az \u00fcgyvezet\u00e9s egyik kiemelt feladata.<\/p>\n<p style=\"font-weight: 400;\">Kiemelt jelent\u0151s\u00e9ge van annak is, hogy az \u00fcgyvezet\u00e9s id\u0151ben felismerje a probl\u00e9m\u00e1t, hiszen a k\u00e9sedelmes vagy elmarad\u00f3 int\u00e9zked\u00e9sek bizonyos helyzetekben felel\u0151ss\u00e9gi k\u00e9rd\u00e9seket is felvethetnek.<\/p>\n<p style=\"font-weight: 400;\">Sz\u00fcks\u00e9ges kiemelni tov\u00e1bb\u00e1, hogy a Kft. \u00fcgyvezet\u0151je, illetve \u00fcgyvezet\u0151i k\u00f6telesek k\u00e9sedelem n\u00e9lk\u00fcl int\u00e9zkedni, ha a t\u00e1rsas\u00e1g vagyoni helyzet\u00e9ben olyan v\u00e1ltoz\u00e1s k\u00f6vetkezik be, amely a t\u00e1rsas\u00e1g tov\u00e1bbi m\u0171k\u00f6d\u00e9s\u00e9t \u00e9rintheti. Ilyen eset k\u00fcl\u00f6n\u00f6sen, ha:<\/p>\n<ul>\n<li>a t\u00e1rsas\u00e1g saj\u00e1t t\u0151k\u00e9je vesztes\u00e9g folyt\u00e1n a t\u00f6rzst\u0151ke fel\u00e9re cs\u00f6kken<\/li>\n<li>a t\u00e1rsas\u00e1g saj\u00e1t t\u0151k\u00e9je a t\u00f6rzst\u0151ke t\u00f6rv\u00e9nyben meghat\u00e1rozott minim\u00e1lis \u00f6sszege al\u00e1 cs\u00f6kkent,<\/li>\n<li>a t\u00e1rsas\u00e1got fizet\u00e9sk\u00e9ptelens\u00e9g fenyegeti, vagy<\/li>\n<li>a t\u00e1rsas\u00e1g vagyona a tartoz\u00e1sait nem fedezi.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">A taggy\u0171l\u00e9s feladata ilyenkor annak eld\u00f6nt\u00e9se, hogy milyen int\u00e9zked\u00e9sekkel \u00e1ll\u00edthat\u00f3 helyre a t\u00e1rsas\u00e1g m\u0171k\u00f6d\u00e9se. A lehets\u00e9ges, t\u00f6rv\u00e9ny \u00e1ltal is neves\u00edtett megold\u00e1sok k\u00f6z\u00e9 tartoznak a fent eml\u00edtett lehet\u0151s\u00e9gek, \u00edgy p\u00e9ld\u00e1ul a p\u00f3tbefizet\u00e9s elrendel\u00e9se vagy a t\u0151ke biztos\u00edt\u00e1sa.<\/p>\n<p style=\"font-weight: 400;\">Fontos kiemelni, hogy semmis a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s olyan rendelkez\u00e9se, amely a fent eml\u00edtettekn\u00e9l enyh\u00e9bb k\u00f6vetelm\u00e9nyeket \u00edr el\u0151 a t\u00e1rsas\u00e1g r\u00e9sz\u00e9re.<\/p>\n<p style=\"font-weight: 400;\">Cs\u00f6kkenthet\u0151-e a t\u00f6rzst\u0151ke 3 milli\u00f3 forint al\u00e1?<\/p>\n<p style=\"font-weight: 400;\">A v\u00e1lasz r\u00f6viden: igen, de nem korl\u00e1tlanul.<\/p>\n<p style=\"font-weight: 400;\">A Ptk. lehet\u0151s\u00e9get biztos\u00edt arra, hogy a t\u00f6rzst\u0151k\u00e9t 3 milli\u00f3 Ft al\u00e1 sz\u00e1ll\u00edtsuk le, azonban kiz\u00e1r\u00f3lag \u00e1tmeneti jelleggel.<\/p>\n<p style=\"font-weight: 400;\"><em>\u201cA t\u00e1rsas\u00e1g akkor hat\u00e1rozhat a t\u00f6rzst\u0151k\u00e9nek az e t\u00f6rv\u00e9nyben meghat\u00e1rozott minim\u00e1lis \u00f6sszege al\u00e1 t\u00f6rt\u00e9n\u0151 lesz\u00e1ll\u00edt\u00e1s\u00e1r\u00f3l, ha a t\u00f6rzst\u0151ke lesz\u00e1ll\u00edt\u00e1s\u00e1val egyidej\u0171leg elhat\u00e1rozott t\u00f6rzst\u0151keemel\u00e9s megt\u00f6rt\u00e9nik, \u00e9s \u00edgy a t\u00f6rzst\u0151ke legal\u00e1bb a t\u00f6rzst\u0151k\u00e9nek az e t\u00f6rv\u00e9nyben meghat\u00e1rozott minim\u00e1lis \u00f6sszeg\u00e9t el\u00e9ri.\u201d<\/em><\/p>\n<p style=\"font-weight: 400;\">Els\u0151 olvasatra nehezen \u00e9rtelmezhet\u0151 ez a rendelkez\u00e9s, azonban a gyakorlati haszna ann\u00e1l nagyobb: nemcsak vesztes\u00e9grendez\u00e9s, hanem tulajdonosi \u00e1trendez\u0151d\u00e9s sor\u00e1n is alkalmazhat\u00f3.<\/p>\n<p style=\"font-weight: 400;\"><strong><em>Tekints\u00fcnk egy teljesen h\u00e9tk\u00f6znapi, gyakorlati p\u00e9ld\u00e1t:<\/em><\/strong><\/p>\n<p style=\"font-weight: 400;\">A p\u00e9ld\u00e1nkban a Kft. t\u00f6rzst\u0151k\u00e9je 6 milli\u00f3 Ft. Egy \u00faj befektet\u0151 2 milli\u00f3 Ft-ot hozna a c\u00e9gbe, \u00e9s ez\u00e9rt 50%-os tulajdonr\u00e9szt szeretne. Ha a t\u00f6rzst\u0151ke marad 6 milli\u00f3 Ft, \u00e9s a befektet\u0151 2 milli\u00f3 Ft-tal t\u0151k\u00e9t emel, akkor a t\u00f6rzst\u0151ke 8 milli\u00f3 Ft lesz:<\/p>\n<ul>\n<li>r\u00e9gi tulajdonos: 2 milli\u00f3 Ft = 50%<\/li>\n<li>\u00faj befektet\u0151: 2 milli\u00f3 Ft = 50%<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Ez nem 50-50%. Ebb\u0151l l\u00e1that\u00f3, hogy a t\u00f6rzst\u0151ke minimum al\u00e1 t\u00f6rt\u00e9n\u0151 lesz\u00e1ll\u00edt\u00e1sa nem kiz\u00e1r\u00f3lag vesztes\u00e9grendez\u00e9sre szolg\u00e1lhat:<\/p>\n<p style=\"font-weight: 400;\">A tag el\u0151sz\u00f6r lesz\u00e1ll\u00edtja a t\u00f6rzst\u0151k\u00e9t 2 milli\u00f3 Ft-ra, majd a befektet\u0151 2 milli\u00f3 Ft-tal t\u0151k\u00e9t emel<\/p>\n<ul>\n<li>r\u00e9gi tulajdonos: 2 milli\u00f3 Ft = 50%<\/li>\n<li>\u00faj befektet\u0151: 2 milli\u00f3 Ft = 50%<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>\u00cdgy ugyanazzal a 2 milli\u00f3 Ft-os befektet\u00e9ssel a befektet\u0151 25% helyett 50%-os r\u00e9szesed\u00e9st szerezhet. A t\u00f6rzst\u0151ke lesz\u00e1ll\u00edt\u00e1sa ilyenkor a tulajdonosi ar\u00e1nyok \u00e1trendez\u00e9s\u00e9nek eszk\u00f6ze, nem pedig a t\u00e1rsas\u00e1gb\u00f3l t\u00f6rt\u00e9n\u0151 vagyonkivon\u00e1s.<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Amennyiben t\u00e1rsas\u00e1ga t\u0151kehelyzet\u00e9vel, t\u00f6rzst\u0151ke-lesz\u00e1ll\u00edt\u00e1ssal vagy t\u0151kerendez\u00e9ssel kapcsolatban k\u00e9rd\u00e9se mer\u00fcl fel, \u00e9rdemes id\u0151ben jogi tan\u00e1csot k\u00e9rni a megfelel\u0151 megold\u00e1s kiv\u00e1laszt\u00e1sa \u00e9rdek\u00e9ben. Irod\u00e1nk k\u00e9szs\u00e9ggel \u00e1ll rendelkez\u00e9s\u00e9re; forduljon hozz\u00e1nk bizalommal.<\/strong><\/p>\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>\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>\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>One of the fundamental safeguards for the operation of a limited liability company is the maintenance of an adequate capital position. In Hungary, the incorporation of a limited liability company requires registered capital of at least HUF 3 million; (around 8.500 EUR) however, during the company\u2019s operation, it may occur that, due to loss-making business [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":56232,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-56231","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=\"One of the fundamental safeguards for the operation of a limited liability company is the maintenance of an adequate capital position. 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