Eyl\u00fcl ay\u0131 ba\u015f\u0131ndan itibaren, yeni Avrupa Birli\u011fi direktifine dayanan d\u00fczenleyici \u00e7er\u00e7eve sayesinde \u015firketlerin s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm\u00fc ve merkezlerinin ba\u015fka bir \u00fclkeye ta\u015f\u0131nmas\u0131 kolayla\u015fm\u0131\u015ft\u0131r. 2021 tarihli CXXIV say\u0131l\u0131 Macaristan Kanunu\u2019nun (\u201cKanun\u201d) yeni h\u00fck\u00fcmleri 1 Eyl\u00fcl 2022 tarihinden itibaren uygulanmaktad\u0131r.<\/p>\n
D\u00f6n\u00fc\u015f\u00fcmlerle ilgili \u00f6nceki kurallar:<\/strong><\/p>\n \u015eimdiye kadar bir \u015firketin ba\u015fka bir \u00dcye Devletteki kar\u015f\u0131l\u0131k gelen \u015firket t\u00fcr\u00fcne d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi karma\u015f\u0131k bir s\u00fcre\u00e7 gerektiriyordu. AB d\u00fczeyinde uyumla\u015ft\u0131r\u0131lmam\u0131\u015f olan eski s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm prosed\u00fcr\u00fcnde taraflar \u00e7ok say\u0131da zorlukla kar\u015f\u0131la\u015f\u0131yor ve s\u00fcre\u00e7 uzun s\u00fcr\u00fcyordu. Bu ko\u015fullar, \u015firket sahiplerini \u00e7o\u011fu zaman mevcut \u00fclkenin hukuk d\u00fczeni i\u00e7inde kalmaya y\u00f6neltiyordu.<\/p>\n D\u00f6n\u00fc\u015f\u00fcm i\u015flemine kimler kat\u0131labilir?<\/strong><\/p>\n Yeni Kanun uyar\u0131nca basitle\u015ftirilmi\u015f usul, anonim \u015firketler ve limited \u015firketler i\u00e7in ge\u00e7erlidir.<\/p>\n D\u00f6n\u00fc\u015f\u00fcm i\u015flemi s\u0131ras\u0131nda neler olur?<\/strong><\/p>\n \u015eirket, ev sahibi \u00dcye Devlette kar\u015f\u0131l\u0131k gelen \u015firket t\u00fcr\u00fcne d\u00f6n\u00fc\u015f\u00fcr (\u00f6rne\u011fin bir Kft., GmbH\u2019ye d\u00f6n\u00fc\u015f\u00fcr) ve \u015firket merkezi de ev sahibi \u00dcye Devlete ta\u015f\u0131n\u0131r. Ev sahibi \u00dcye Devlette \u00f6ng\u00f6r\u00fclen yasal asgari sermaye tutar\u0131n\u0131n mevcut \u00fclkedekinden daha y\u00fcksek olmas\u0131 h\u00e2linde, ortaklar aradaki fark\u0131 tamamlamal\u0131 veya \u015firketin kurulu\u015f belgelerinde gerekli de\u011fi\u015fiklikleri yapmal\u0131d\u0131r.<\/p>\n \u015eirketin t\u00fczel ki\u015fili\u011fini korumas\u0131 \u00f6nemlidir. B\u00f6ylece \u015firketin mevcut hukuki ili\u015fkileri, yurt d\u0131\u015f\u0131ndaki halef \u015firkette kesintiye u\u011framadan devam eder. \u00d6rne\u011fin \u00e7al\u0131\u015fanlarla kurulan i\u015f ili\u015fkileri ve ticari s\u00f6zle\u015fmeler ge\u00e7erlili\u011fini korur.<\/p>\n S\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm, b\u00f6l\u00fcnme ve birle\u015fme durumlar\u0131 bu istisnaya d\u00e2hil de\u011fil mi?<\/strong><\/p>\n Evet, \u015firketin iflas veya tasfiye s\u00fcrecinde, zorunlu tasfiye s\u00fcrecinde, yeniden yap\u0131land\u0131rma s\u00fcrecinde ya da yeniden d\u00fczenleme veya yeniden \u00f6rg\u00fctlenmeye y\u00f6nelik bir s\u00fcre\u00e7te bulunmas\u0131 h\u00e2linde bu usul uygulanmaz.<\/p>\n D\u00f6n\u00fc\u015f\u00fcm s\u00fcreci nas\u0131l i\u015fliyor?<\/strong><\/p>\n \u015eirketin en \u00fcst karar organ\u0131, genel kural olarak s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm hakk\u0131nda iki kez karar vermelidir. Ancak karar\u0131n tek a\u015famada al\u0131nmas\u0131 da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n Karar s\u00fcrecinde \u00f6ncelikle \u015firket b\u00fcnyesinde s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm iradesine ili\u015fkin karar al\u0131n\u0131r. Ard\u0131ndan \u015firket y\u00f6neticisi d\u00f6n\u00fc\u015f\u00fcm plan\u0131n\u0131 ve d\u00f6n\u00fc\u015f\u00fcm raporunu haz\u0131rlar.<\/p>\n D\u00f6n\u00fc\u015f\u00fcm\u00fcn Macar mahkemesine de bildirilmesi gerekir. Bu a\u015famada bir sertifika d\u00fczenlenir ve alacakl\u0131lar bilgilendirilir. B\u00f6ylece s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm\u00fcn usul\u00fcne uygun \u015fekilde ger\u00e7ekle\u015ftirilmesi sa\u011flan\u0131r.<\/p>\n \u015eirket tescil ba\u015fvurusunun yap\u0131lmas\u0131, d\u00f6n\u00fc\u015f\u00fcm sonucunda ortaya \u00e7\u0131kacak yabanc\u0131 \u015firkete aittir. Ba\u015fvuru, \u015firketin gelecekteki merkezine g\u00f6re yetkili makama, ev sahibi devletin mevzuat\u0131na uygun olarak yap\u0131lmal\u0131d\u0131r.<\/p>\n Macar \u015firketi, ev sahibi devletin yetkili \u015firket sicili makam\u0131ndan gerekli bildirimin al\u0131nmas\u0131n\u0131n ard\u0131ndan Macar ticaret sicilinden silinir. Ayn\u0131 zamanda s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcme ili\u015fkin bilgiler de sicile kaydedilir.<\/p>\n Bu makale ilginizi \u00e7ektiyse ve \u015firketiniz i\u00e7in s\u0131n\u0131r \u00f6tesi d\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015ftirmeyi d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z, ileride ortaya \u00e7\u0131kabilecek hukuki sorunlar\u0131 \u00f6nlemek amac\u0131yla bu alanda uzmanla\u015fm\u0131\u015f NZP NAGY LEGAL\u2019\u0131n Alman ve Macar hukuk ekibiyle ileti\u015fime ge\u00e7menizi tavsiye ederiz.<\/p>","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