Anonim \u015firket, Macaristan \u015firketler hukukundaki en geli\u015fmi\u015f ve kurumsal \u015firket t\u00fcrlerinden biridir. Genellikle y\u00fcksek sermaye gereksinimi bulunan i\u015fletmeler, d\u0131\u015f yat\u0131r\u0131mc\u0131 \u00e7ekmek isteyen \u015firketler veya uzun vadede sermaye piyasalar\u0131na eri\u015fmeyi planlayan giri\u015fimler taraf\u0131ndan tercih edilir. Bu \u015firket t\u00fcr\u00fcn\u00fcn belirleyici \u00f6zelliklerinden biri, ortakl\u0131k haklar\u0131n\u0131n paylarla temsil edilmesidir. Bu yap\u0131, di\u011fer bir\u00e7ok \u015firket t\u00fcr\u00fcne k\u0131yasla \u00e7ok daha esnek bir ortakl\u0131k yap\u0131s\u0131 sa\u011flar.<\/p>\n
Macar hukukunda anonim \u015firket,\u00a0kapal\u0131 anonim \u015firket (Zrt. \u2013 Z\u00e1rtk\u00f6r\u0171en M\u0171k\u00f6d\u0151 R\u00e9szv\u00e9nyt\u00e1rsas\u00e1g)<\/strong>\u00a0veya\u00a0halka a\u00e7\u0131k anonim \u015firket (Nyrt. \u2013 Nyilv\u00e1nosan M\u0171k\u00f6d\u0151 R\u00e9szv\u00e9nyt\u00e1rsas\u00e1g) olarak kurulabilir.<\/strong>Uygulamada yeni kurulan anonim \u015firketlerin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu kapal\u0131 anonim \u015firket modelini tercih eder. Bunun temel nedeni, halka a\u00e7\u0131k anonim \u015firketlerin \u00e7ok daha kapsaml\u0131 d\u00fczenleyici y\u00fck\u00fcml\u00fcl\u00fcklere ve sermaye piyasas\u0131 kurallar\u0131na tabi olmas\u0131d\u0131r.<\/p>\n \u015eirketler Neden Anonim \u015eirketi Tercih Ediyor?<\/strong><\/p>\n Anonim \u015firketin ba\u015fl\u0131ca avantajlar\u0131ndan biri, sermaye teminine ve yat\u0131r\u0131mc\u0131lar\u0131n \u015firkete kat\u0131l\u0131m\u0131na elveri\u015fli bir yap\u0131 sunmas\u0131d\u0131r. Esas olarak ortaklar\u0131n\u0131n ki\u015fisel kat\u0131l\u0131m\u0131na dayanan \u015firketlerden farkl\u0131 olarak anonim \u015firket, sermaye odakl\u0131 bir \u015firket t\u00fcr\u00fcd\u00fcr. Sermayenin bir araya getirilmesini ve paylar arac\u0131l\u0131\u011f\u0131yla ortakl\u0131k haklar\u0131n\u0131n devrini kolayla\u015ft\u0131racak \u015fekilde yap\u0131land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n Gerekli esas sermayenin sa\u011flanmas\u0131, kurulu\u015fun en \u00f6nemli \u015fartlar\u0131ndan biridir. Macar hukukuna g\u00f6re kapal\u0131 anonim \u015firket (Zrt.) i\u00e7in asgari esas sermaye\u00a05 milyon HUF<\/strong>\u00a0(yakla\u015f\u0131k\u00a014.000 EUR<\/strong>, halka a\u00e7\u0131k anonim \u015firket (Nyrt.) i\u00e7in ise\u00a020 milyon HUF<\/strong>\u00a0(yakla\u015f\u0131k\u00a060.000 EUR) tutar\u0131ndad\u0131r.<\/strong>).<\/p>\n Esas sermaye yaln\u0131zca nakd\u00ee katk\u0131lardan de\u011fil; ta\u015f\u0131nmazlar, fikr\u00ee m\u00fclkiyet haklar\u0131, alacaklar, ekipman veya di\u011fer malvarl\u0131\u011f\u0131 unsurlar\u0131 gibi ayni sermaye katk\u0131lar\u0131ndan da olu\u015fabilir. Kurucular\u0131n nakit d\u0131\u015f\u0131 katk\u0131lar\u0131n de\u011ferini belirlerken \u00f6zellikle dikkatli hareket etmesi gerekir. De\u011ferlemedeki hatalardan dolay\u0131 sorumluluklar\u0131 do\u011fabilir.<\/p>\n Kapal\u0131 anonim \u015firket esas itibar\u0131yla sermayeye dayal\u0131 bir \u015firket t\u00fcr\u00fc olmakla birlikte Macar hukuku, pay sahipleri aras\u0131ndaki ki\u015fisel ili\u015fkiyi g\u00fc\u00e7lendirecek \u00e7e\u015fitli d\u00fczenlemelere de imk\u00e2n tan\u0131r. Farkl\u0131 pay t\u00fcrleri olu\u015fturulabilir. Pay sahipleri ayr\u0131ca oy haklar\u0131n\u0131, y\u00f6netim d\u00fczenlemelerini, devir s\u0131n\u0131rlamalar\u0131n\u0131 ve \u015firket i\u00e7indeki i\u015f birli\u011finin di\u011fer unsurlar\u0131n\u0131 d\u00fczenleyen bir pay sahipleri s\u00f6zle\u015fmesi imzalayabilir.<\/p>\n Anonim \u015eirket Kurulu\u015f S\u00fcreci Nas\u0131l \u0130\u015fliyor?<\/strong><\/p>\n Macaristan\u2019da anonim \u015firket kurulu\u015f s\u00fcreci genel olarak Macar limited \u015firketinin (Kft.) kurulu\u015funa benzer. Kft., Alman hukukundaki GmbH veya bir\u00e7ok hukuk sistemindeki limited liability company (LLC) ile kar\u015f\u0131la\u015ft\u0131r\u0131labilir.<\/p>\n \u00d6nemli farkl\u0131l\u0131klardan biri, bas\u0131l\u0131 veya kaydile\u015ftirilmi\u015f \u015fekilde \u00e7\u0131kar\u0131lacak paylar\u0131n ancak \u015firketin kurulu\u015funun tamamlanmas\u0131ndan sonra resmen ihra\u00e7 edilebilmesidir.<\/p>\n Di\u011fer \u015firket t\u00fcrlerinde oldu\u011fu gibi tescilden \u00f6nce baz\u0131 temel \u015fartlar\u0131n yerine getirilmesi gerekir. \u015eirketin bir kay\u0131tl\u0131 merkezinin ve en az bir y\u00f6netici yetkilisinin bulunmas\u0131 gerekir. Y\u00f6netici yetkilisinin imza \u00f6rne\u011fi haz\u0131rlanmal\u0131, kurucular paylar\u0131 taahh\u00fct etmeli ve y\u00f6netici veya y\u00f6neticiler g\u00f6revi kabul ettiklerine ve \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 bulunmad\u0131\u011f\u0131na ili\u015fkin gerekli beyanlar\u0131 sunmal\u0131d\u0131r. Ayr\u0131ca esas s\u00f6zle\u015fmenin usul\u00fcne uygun bi\u00e7imde haz\u0131rlanmas\u0131 ve gerekli esas sermayenin \u015firketin kullan\u0131m\u0131na sunulmas\u0131 gerekir.<\/p>\n Sermaye katk\u0131s\u0131n\u0131n sa\u011flanmas\u0131 s\u00fcreci limited \u015firket kurulu\u015fundan baz\u0131 y\u00f6nleriyle ayr\u0131l\u0131r. Kurucular\u0131n en az kanunda \u00f6ng\u00f6r\u00fclen asgari esas sermayeyi sa\u011flamalar\u0131 ve sermayenin ger\u00e7ekten yat\u0131r\u0131ld\u0131\u011f\u0131n\u0131 belgelendirmeleri gerekir.<\/p>\n Hukuki dan\u0131\u015fman\u0131n sermaye katk\u0131s\u0131na ili\u015fkin beyanlar\u0131 do\u011frulamas\u0131n\u0131n yeterli oldu\u011fu baz\u0131 kurulu\u015f i\u015flemlerinden farkl\u0131 olarak anonim \u015firket kurulu\u015funda, ilgili tutar\u0131n yat\u0131r\u0131ld\u0131\u011f\u0131na ili\u015fkin olarak genellikle \u00f6deme hizmeti sa\u011flay\u0131c\u0131s\u0131ndan veya bankadan teyit al\u0131nmas\u0131 gerekir.<\/p>\n Uygulamada bankalar kurulu\u015f amac\u0131yla \u00e7o\u011fu zaman ge\u00e7ici bir\u00a0teknik hesap<\/strong>\u00a0a\u00e7ar. Kurucular gerekli sermayeyi bu hesaba yat\u0131rd\u0131ktan sonra banka, esas sermayenin mevcut oldu\u011funu ve usul\u00fcne uygun \u015fekilde \u00f6dendi\u011fini g\u00f6steren bir belge d\u00fczenler. Bu belge kurulu\u015f s\u00fcrecinin temel unsurlar\u0131ndan biridir. Kanunda \u00f6ng\u00f6r\u00fclen sermaye \u015fart\u0131n\u0131n yerine getirildi\u011fi yeterli \u015fekilde belgelenmeden tescil tamamlanamaz.<\/p>\n Kurucular\u0131n esas sermayenin yan\u0131 s\u0131ra resm\u00ee kurulu\u015f giderlerini de dikkate almalar\u0131 gerekir. Kapal\u0131 anonim \u015firket (Zrt.) kurulu\u015funda ticaret sicili tescil harc\u0131 h\u00e2lihaz\u0131rda\u00a0100.000 HUF<\/strong>\u00a0(yakla\u015f\u0131k\u00a0(yakla\u015f\u0131k 250\u2013260 EUR) tutar\u0131ndad\u0131r.<\/strong>Bu tutara hukuki ve idari giderler ayr\u0131ca eklenir. Macaristan\u2019daki \u015firket kurulu\u015f s\u00fcreci, bir\u00e7ok Bat\u0131 Avrupa \u00fclkesine k\u0131yasla g\u00f6rece d\u00fc\u015f\u00fck maliyetli olmas\u0131n\u0131n yan\u0131 s\u0131ra Avrupa Birli\u011fi pazar\u0131na eri\u015fim sa\u011flar.<\/p>\n \u015eirketin Kurucu Belgesi: Esas S\u00f6zle\u015fme<\/strong><\/p>\n Macaristan\u2019daki \u00e7o\u011fu \u015firket t\u00fcr\u00fcnde oldu\u011fu gibi anonim \u015firketin temel kurucu belgesi esas s\u00f6zle\u015fme olan di\u011fer ad\u0131yla\u00a0Articles of Association<\/strong>.<\/p>\n Basit kurulu\u015flarda esas s\u00f6zle\u015fme, Macar \u015firketler hukukunda \u00f6ng\u00f6r\u00fclen standart \u015fablon kullan\u0131larak haz\u0131rlanabilir. Ancak pay sahiplerinin daha geli\u015fmi\u015f bir y\u00f6netim yap\u0131s\u0131 olu\u015fturmak, \u00f6zel pay sahipli\u011fi haklar\u0131 tan\u0131mak, farkl\u0131 pay t\u00fcrleri olu\u015fturmak veya \u015firketin karar alma s\u00fcre\u00e7lerini daha ayr\u0131nt\u0131l\u0131 bi\u00e7imde d\u00fczenlemek istemesi h\u00e2linde, hukuki dan\u0131\u015fman taraf\u0131ndan haz\u0131rlanan \u015firkete \u00f6zg\u00fc bir esas s\u00f6zle\u015fme genellikle daha uygun olur.<\/p>\n \u0130yi haz\u0131rlanm\u0131\u015f bir esas s\u00f6zle\u015fme, ileride ortaya \u00e7\u0131kabilecek uyu\u015fmazl\u0131klar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131r ve pay sahipleri ile \u015firket y\u00f6neticilerinin hak ve y\u00fck\u00fcml\u00fcl\u00fcklerini a\u00e7\u0131k bi\u00e7imde belirler.<\/p>\n \u015eirket Kurulu\u015fu Ne Kadar S\u00fcr\u00fcyor?<\/strong><\/p>\n Uygulamadaki deneyimlerimize g\u00f6re Macaristan\u2019da vergi numaras\u0131n\u0131n al\u0131nma s\u00fcresi \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015febiliyor. Baz\u0131 durumlarda vergi idaresi vergi numaras\u0131n\u0131 bir i\u015f g\u00fcn\u00fc i\u00e7inde verirken s\u00fcre\u00e7 baz\u0131 ba\u015fvurularda bir haftaya kadar uzayabiliyor.<\/p>\n \u015eirketin ticaret siciline tescili ise \u00e7o\u011fu zaman olduk\u00e7a h\u0131zl\u0131 ger\u00e7ekle\u015fiyor. Budape\u015fte\u2019de kurulu\u015f belgelerinin sunulmas\u0131n\u0131n ard\u0131ndan \u015firketlerin Ticaret Sicili Mahkemesi taraf\u0131ndan iki ila \u00fc\u00e7 i\u015f g\u00fcn\u00fc i\u00e7inde tescil edildi\u011fi durumlarla kar\u015f\u0131la\u015ft\u0131k.<\/p>\n \u015eirketin belirli faaliyetlere ba\u015flayabilmesi i\u00e7in nihai tescilin tamamlanmas\u0131n\u0131 beklemesi de her durumda gerekmiyor. Kurulu\u015f belgelerinin imzalanmas\u0131 ve vergi numaras\u0131n\u0131n al\u0131nmas\u0131n\u0131n ard\u0131ndan \u015firket, nihai tescil tamamlan\u0131ncaya kadar Macar hukukunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc s\u0131n\u0131rlar i\u00e7inde\u00a0\u00f6n \u015firket (el\u0151t\u00e1rsas\u00e1g)<\/strong>\u00a0olarak faaliyet g\u00f6sterebilir.<\/p>\n Kurulu\u015f Sonras\u0131nda da Hukuki Destek<\/strong><\/p>\n Macaristan\u2019da anonim \u015firket kurmay\u0131 planlayan yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan erken a\u015famada hukuki dan\u0131\u015fmanl\u0131k al\u0131nmas\u0131, se\u00e7ilen \u015firket yap\u0131s\u0131n\u0131n hem mevzuata uyumu hem de uzun vadeli ticari hedefleri desteklemesini sa\u011flar.<\/p>\n Hukuk b\u00fcromuz; esas s\u00f6zle\u015fmenin ve pay sahipleri s\u00f6zle\u015fmelerinin haz\u0131rlanmas\u0131ndan sermaye katk\u0131lar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131na ve kurumsal y\u00f6netim d\u00fczeninin olu\u015fturulmas\u0131na kadar \u015firket kurulu\u015f s\u00fcrecinin tamam\u0131nda m\u00fcvekkillerine hukuki dan\u0131\u015fmanl\u0131k sunuyor. Pay sahipleri aras\u0131ndaki ili\u015fkiler, \u015firket yeniden yap\u0131land\u0131rmalar\u0131, sermaye art\u0131r\u0131mlar\u0131, pay devirleri ve \u015firketin g\u00fcnl\u00fck faaliyetlerinin hukuki boyutlar\u0131 konusunda da s\u00fcrekli destek sa\u011fl\u0131yoruz.<\/p>\n \u0130ster kurucu ister yat\u0131r\u0131mc\u0131 ister Macaristan pazar\u0131na girmeyi planlayan uluslararas\u0131 bir \u015firket olun, kurulu\u015f a\u015famas\u0131nda yap\u0131lacak do\u011fru hukuki planlama gelecekteki b\u00fcy\u00fcme ve yat\u0131r\u0131mlar i\u00e7in g\u00fc\u00e7l\u00fc bir hukuki temel olu\u015fturur.<\/p>\n A company limited by shares is one of the most sophisticated and prestigious forms of business organisation under Hungarian corporate law. It is typically chosen by businesses with substantial capital requirements, companies looking to attract external investors, or enterprises planning to access capital markets in the long term. One of the defining features of this […]<\/p>\n","protected":false},"author":29,"featured_media":56212,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-56211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t