{"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\/tr\/56231-2\/","title":{"rendered":"Macaristan\u2019da Bir Limited \u015eirketin \u00d6z Sermayesi 3 Milyon HUF\u2019un Alt\u0131na D\u00fc\u015ferse Ne Olur? Esas Sermaye Kanuni Asgari Tutar\u0131n Alt\u0131na \u0130ndirilebilir mi?"},"content":{"rendered":"<p style=\"font-weight: 400;\">Bir limited \u015firketin faaliyetlerini s\u00fcrd\u00fcrebilmesinin temel g\u00fcvencelerinden biri, yeterli sermaye yap\u0131s\u0131n\u0131n korunmas\u0131d\u0131r. Macaristan\u2019da bir limited \u015firketin kurulabilmesi i\u00e7in esas sermayenin en az 3 milyon HUF (yakla\u015f\u0131k 8.500 Euro) olmas\u0131 gerekmektedir; ancak \u015firketin faaliyetleri s\u0131ras\u0131nda zarar eden ticari faaliyetler nedeniyle \u00f6z sermayenin bu tutar\u0131n alt\u0131na d\u00fc\u015fmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p style=\"font-weight: 400;\">\u00d6z sermayenin azalmas\u0131 tek ba\u015f\u0131na \u015firket faaliyetlerinin sona ermesi anlam\u0131na gelmez; ancak hem ortaklar\u0131n hem de y\u00f6netimin harekete ge\u00e7mesini gerektiren bir uyar\u0131 i\u015faretidir. Bu t\u00fcr durumlara ili\u015fkin kanuni d\u00fczenlemelerin temel amac\u0131 alacakl\u0131lar\u0131, i\u015f ortaklar\u0131n\u0131 ve ticari i\u015flemlerin g\u00fcvenli\u011fini korumakt\u0131r.<\/p>\n<p style=\"font-weight: 400;\">B\u00f6yle bir durumda hangi tedbirlerin al\u0131nmas\u0131 gerekir ve \u015firket harekete ge\u00e7mezse ne olur?<\/p>\n<p style=\"font-weight: 400;\">Ortaklar \u00e7e\u015fitli \u00e7\u00f6z\u00fcm yollar\u0131ndan birini tercih edebilir:<\/p>\n<ul>\n<li>esas s\u00f6zle\u015fmenin izin vermesi h\u00e2linde ek sermaye katk\u0131s\u0131 yap\u0131lmas\u0131na karar verilmesi<\/li>\n<li>esas sermayenin art\u0131r\u0131lmas\u0131<\/li>\n<li>\u015firketin t\u00fcr de\u011fi\u015ftirmesi veya birle\u015fmesi<\/li>\n<li>son \u00e7are olarak \u015firketin hukuki halef olmaks\u0131z\u0131n sona erdirilmesi<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Kanuni d\u00fczenlemenin amac\u0131, \u015firket ortaklar\u0131n\u0131n sermaye kayb\u0131na zaman\u0131nda m\u00fcdahale etmesini ve \u015firketin y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirebilmesi i\u00e7in yeterli bir malvarl\u0131\u011f\u0131 temelinin bulunmas\u0131n\u0131 sa\u011flamakt\u0131r. Bu nedenle \u00f6z sermayedeki geli\u015fimin d\u00fczenli olarak takip edilmesi ve gerekti\u011finde gecikmeksizin harekete ge\u00e7ilmesi, y\u00f6netimin temel g\u00f6revlerinden biridir.<\/p>\n<p style=\"font-weight: 400;\">Y\u00f6netimin sorunu zaman\u0131nda tespit etmesi de \u00f6zellikle \u00f6nemlidir; \u00e7\u00fcnk\u00fc gerekli tedbirlerin gecikmeli olarak al\u0131nmas\u0131 veya hi\u00e7 al\u0131nmamas\u0131, belirli durumlarda sorumluluk meselelerini de g\u00fcndeme getirebilir.<\/p>\n<p style=\"font-weight: 400;\">Limited \u015firketin m\u00fcd\u00fcr\u00fc veya m\u00fcd\u00fcrleri, \u015firketin mali durumunda faaliyetlerinin devam\u0131n\u0131 etkileyebilecek bir de\u011fi\u015fiklik meydana gelmesi h\u00e2linde gecikmeksizin harekete ge\u00e7melidir. Bu durum \u00f6zellikle a\u015fa\u011f\u0131daki h\u00e2llerde s\u00f6z konusudur:<\/p>\n<ul>\n<li>\u015firketin \u00f6z sermayesinin zararlar sonucunda esas sermayenin yar\u0131s\u0131na d\u00fc\u015fmesi<\/li>\n<li>\u015firketin \u00f6z sermayesinin esas sermaye i\u00e7in \u00f6ng\u00f6r\u00fclen kanuni asgari tutar\u0131n alt\u0131na d\u00fc\u015fmesi<\/li>\n<li>\u015firketin \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc tehdidi alt\u0131nda bulunmas\u0131 veya<\/li>\n<li>\u015firketin malvarl\u0131\u011f\u0131n\u0131n bor\u00e7lar\u0131n\u0131 kar\u015f\u0131lamamas\u0131.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Bu durumlarda, \u015firketin faaliyetlerinin yeniden sa\u011fl\u0131kl\u0131 bi\u00e7imde s\u00fcrd\u00fcr\u00fclebilmesi i\u00e7in hangi tedbirlerin al\u0131naca\u011f\u0131na ortaklar kurulu karar verir. Kanunda a\u00e7\u0131k\u00e7a \u00f6ng\u00f6r\u00fclen \u00e7\u00f6z\u00fcm yollar\u0131 aras\u0131nda yukar\u0131da belirtilen ek sermaye katk\u0131s\u0131 yap\u0131lmas\u0131 veya sermaye sa\u011flanmas\u0131 gibi se\u00e7enekler bulunmaktad\u0131r.<\/p>\n<p style=\"font-weight: 400;\">Esas s\u00f6zle\u015fmede, \u015firket bak\u0131m\u0131ndan yukar\u0131da belirtilenlerden daha hafif \u015fartlar \u00f6ng\u00f6ren herhangi bir h\u00fckm\u00fcn ge\u00e7ersiz oldu\u011funu da belirtmek gerekir.<\/p>\n<p style=\"font-weight: 400;\">Esas sermaye 3 milyon HUF\u2019un alt\u0131na indirilebilir mi?<\/p>\n<p style=\"font-weight: 400;\">K\u0131sa cevap: Evet, ancak s\u0131n\u0131rs\u0131z bi\u00e7imde de\u011fil.<\/p>\n<p style=\"font-weight: 400;\">Macar Medeni Kanunu, esas sermayenin 3 milyon HUF\u2019un alt\u0131na indirilmesine izin vermektedir; ancak bu durum yaln\u0131zca ge\u00e7ici olabilir.<\/p>\n<p style=\"font-weight: 400;\"><em>\u201c\u015eirket, esas sermayenin azalt\u0131lmas\u0131yla e\u015f zamanl\u0131 olarak kararla\u015ft\u0131r\u0131lan bir sermaye art\u0131r\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi ve bunun sonucunda esas sermayenin en az kanunda \u00f6ng\u00f6r\u00fclen asgari esas sermaye tutar\u0131na ula\u015fmas\u0131 \u015fart\u0131yla, esas sermayesini kanunda \u00f6ng\u00f6r\u00fclen asgari tutar\u0131n alt\u0131na indirmeye karar verebilir.\u201d<\/em><\/p>\n<p style=\"font-weight: 400;\">\u0130lk bak\u0131\u015fta bu h\u00fckm\u00fcn yorumlanmas\u0131 g\u00fc\u00e7 g\u00f6r\u00fcnebilir; ancak uygulamadaki faydas\u0131 olduk\u00e7a \u00f6nemlidir: Bu y\u00f6ntem yaln\u0131zca zararlar\u0131n kar\u015f\u0131lanmas\u0131 amac\u0131yla de\u011fil, ortakl\u0131k yap\u0131s\u0131n\u0131n de\u011fi\u015ftirilmesi kapsam\u0131nda da kullan\u0131labilir.<\/p>\n<p style=\"font-weight: 400;\"><strong><em>Tamamen ola\u011fan ve uygulamaya d\u00f6n\u00fck bir \u00f6rne\u011fi ele alal\u0131m:<\/em><\/strong><\/p>\n<p style=\"font-weight: 400;\">\u00d6rne\u011fimizde limited \u015firketin esas sermayesi 6 milyon HUF\u2019tur. Yeni bir yat\u0131r\u0131mc\u0131 \u015firkete 2 milyon HUF sermaye koymak ve kar\u015f\u0131l\u0131\u011f\u0131nda ortakl\u0131k pay\u0131 edinmek istemektedir. Esas sermaye 6 milyon HUF olarak kal\u0131r ve yat\u0131r\u0131mc\u0131 2 milyon HUF tutar\u0131nda sermaye art\u0131r\u0131m\u0131na kat\u0131l\u0131rsa esas sermaye 8 milyon HUF\u2019a \u00e7\u0131kar:<\/p>\n<ul>\n<li>mevcut ortak: 6 milyon HUF =<\/li>\n<li>yeni yat\u0131r\u0131mc\u0131: 2 milyon HUF =<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Bu durumda ortakl\u0131k oran\u0131 \u2013 olmaz. Bu \u00f6rnek, esas sermayenin asgari tutar\u0131n alt\u0131na indirilmesinin yaln\u0131zca zararlar\u0131n kar\u015f\u0131lanmas\u0131na hizmet etmedi\u011fini g\u00f6stermektedir:<\/p>\n<p style=\"font-weight: 400;\">Ortak \u00f6nce esas sermayeyi 2 milyon HUF\u2019a indirir ve ard\u0131ndan yat\u0131r\u0131mc\u0131 2 milyon HUF tutar\u0131nda sermaye art\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirir:<\/p>\n<ul>\n<li>mevcut ortak: 2 milyon HUF =<\/li>\n<li>yeni yat\u0131r\u0131mc\u0131: 2 milyon HUF =<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>B\u00f6ylece yat\u0131r\u0131mc\u0131, ayn\u0131 2 milyon HUF tutar\u0131ndaki yat\u0131r\u0131mla yerine ortakl\u0131k pay\u0131 edinebilir. Bu durumda esas sermayenin azalt\u0131lmas\u0131, \u015firketten malvarl\u0131\u011f\u0131 \u00e7ekilmesinden ziyade ortakl\u0131k oranlar\u0131n\u0131n yeniden d\u00fczenlenmesine y\u00f6nelik bir ara\u00e7t\u0131r.<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>\u015eirketinizin sermaye yap\u0131s\u0131, esas sermayenin azalt\u0131lmas\u0131 veya sermayenin yeniden yap\u0131land\u0131r\u0131lmas\u0131 hakk\u0131nda sorular\u0131n\u0131z varsa uygun \u00e7\u00f6z\u00fcm\u00fcn zaman\u0131nda belirlenebilmesi i\u00e7in hukuki dan\u0131\u015fmanl\u0131k al\u0131nmas\u0131 tavsiye edilir. Hukuk b\u00fcromuz bu konularda size destek sunmaya haz\u0131rd\u0131r; bizimle ileti\u015fime ge\u00e7ebilirsiniz.<\/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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