{"id":15799,"date":"2017-03-01T09:00:26","date_gmt":"2017-03-01T08:00:26","guid":{"rendered":"https:\/\/dbh-group.com\/?p=15799"},"modified":"2017-03-06T10:20:53","modified_gmt":"2017-03-06T09:20:53","slug":"kft-k-figyelem-indul-a-torzstoke-visszaszamlalas","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=15799&lang=hu","title":{"rendered":"Kft-k FIGYELEM! Indul a visszasz\u00e1ml\u00e1l\u00e1s!"},"content":{"rendered":"<p><strong>M\u00e1r csak 15 napjuk maradt azoknak a KFT tulajdonosoknak, akik eddig t\u00f6rzst\u0151k\u00e9j\u00fcket nem emelt\u00e9k meg 3 milli\u00f3 forintra.<\/strong><!--more--><\/p>\n<p>Ha nem szeretne a t\u00e1rsas\u00e1g t\u00f6rzst\u0151k\u00e9t emelni akkor \u00e1t is alakulhat. \u00c1talakulhat olyan gazdas\u00e1gi t\u00e1rsas\u00e1gg\u00e1 (pl. bet\u00e9ti t\u00e1rsas\u00e1g), amelyn\u00e9l nincsen minim\u00e1lisan el\u0151\u00edrt jegyzett t\u0151ke. Ez azonban k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9ggel, viszonylag magas k\u00f6lts\u00e9ggel \u00e9s hosszadalmas elj\u00e1r\u00e1ssal j\u00e1r egy\u00fctt.<\/p>\n<p>A t\u00f6rzst\u0151keemel\u00e9sig a t\u00e1rsas\u00e1gnak a Gt. rendelkez\u00e9seit kell alkalmaznia \u00e9s t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1sr\u00f3l nem hat\u00e1rozhat.<\/p>\n<p><strong>T\u00f6rzst\u0151ke emel\u00e9s lehet\u0151s\u00e9gei<\/strong><br \/>\nHa meg szeretn\u00e9k tartani a t\u00e1rsas\u00e1gi form\u00e1jukat, akkor a t\u00f6rzst\u0151ke emel\u00e9sre a k\u00f6vetkez\u0151 lehet\u0151s\u00e9geik \u00e1llnak fenn:<\/p>\n<ul>\n<li><strong>P\u00e9nzbeli hozz\u00e1j\u00e1rul\u00e1s:<\/strong> Legegyszer\u0171bb m\u00f3dja a t\u00f6rzst\u0151ke emel\u00e9snek, ha a tagok a t\u00e1rsas\u00e1g rendelkez\u00e9s\u00e9re bocs\u00e1tj\u00e1k az emel\u00e9shez sz\u00fcks\u00e9ges p\u00e9nz\u00f6sszeget, ami a t\u00e1rsas\u00e1g h\u00e1zip\u00e9nzt\u00e1r\u00e1ba t\u00f6rt\u00e9n\u0151 befizet\u00e9ssel is teljes\u00edthet\u0151.<\/li>\n<\/ul>\n<ul>\n<li><strong>Nem p\u00e9nzbeli hozz\u00e1j\u00e1rul\u00e1s (apport):<\/strong> A t\u0151keemel\u00e9s nem p\u00e9nzbeli bet\u00e9t rendelkez\u00e9sre bocs\u00e1t\u00e1s\u00e1val (apport) is t\u00f6rt\u00e9nhet. Ebben az esetben b\u00e1rmilyen vagyoni \u00e9rt\u00e9k\u0171 dolog tulajdonjoga, vagy kapcsol\u00f3d\u00f3 jog lehet ez, de k\u00f6vetel\u00e9s is szolg\u00e1ltathat\u00f3, illetve a szabad eredm\u00e9nytartal\u00e9kb\u00f3l is emelhet\u0151 a t\u00f6rzst\u0151ke. Az apportb\u00f3l val\u00f3 t\u0151keemel\u00e9st minden tagnak el kell fogadnia.<\/li>\n<\/ul>\n<ul>\n<li><strong>Saj\u00e1t t\u0151ke terh\u00e9re:<\/strong> Ha a legutols\u00f3 besz\u00e1mol\u00f3val lez\u00e1rt \u00fczleti \u00e9v m\u00e9rleg\u00e9ben, vagy k\u00f6zbens\u0151 m\u00e9rlegben kimutatott t\u0151ketartal\u00e9k, valamint az ad\u00f3zott eredm\u00e9nnyel kieg\u00e9sz\u00edtett szabad eredm\u00e9nytartal\u00e9k arra fedezetet ny\u00fajt \u00e9s a t\u0151keemel\u00e9st k\u00f6vet\u0151en a jegyzett t\u0151ke \u00f6sszege nem haladja meg a lek\u00f6t\u00f6tt tartal\u00e9kkal, tov\u00e1bb\u00e1 a pozit\u00edv \u00e9rt\u00e9kel\u00e9si tartal\u00e9kkal cs\u00f6kkentett saj\u00e1t t\u0151ke \u00f6sszeg\u00e9t. A saj\u00e1t t\u0151ke terh\u00e9re t\u00f6rt\u00e9n\u0151 t\u0151keemel\u00e9st k\u00fcl\u00f6n is nyilv\u00e1n kell tartani, hogy egy k\u00e9s\u0151bbi t\u0151kekivon\u00e1s\/megsz\u0171n\u00e9s eset\u00e9n meg tudj\u00e1k hat\u00e1rozni a tagok azon hozz\u00e1j\u00e1rul\u00e1suk m\u00e9rt\u00e9k\u00e9t, amelyet ad\u00f3mentesen vehetnek ki. Saj\u00e1t t\u0151ke m\u00e1s elemeib\u0151l t\u00f6rt\u00e9n\u0151 t\u0151keemel\u00e9st az ad\u00f3hat\u00f3s\u00e1gnak is be kell jelenteni az emel\u00e9st k\u00f6vet\u0151 \u00e9v janu\u00e1r 31-ig.<\/li>\n<\/ul>\n<ul>\n<li><strong>Tagi k\u00f6lcs\u00f6n\/osztal\u00e9k terh\u00e9re:<\/strong> A tagoknak lehet\u0151s\u00e9g\u00fck van tagi k\u00f6lcs\u00f6nb\u0151l \u00e9s\/vagy j\u00f3v\u00e1hagyott, de ki nem fizetett osztal\u00e9kb\u00f3l megemelni a jegyzett t\u0151k\u00e9t. Ez szint\u00e9n apportnak min\u0151s\u00fcl. Az osztal\u00e9k elenged\u00e9se sor\u00e1n nem keletkezik illet\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g. Abban az esetben, ha mag\u00e1nszem\u00e9ly tag mond le a tagi k\u00f6lcs\u00f6nr\u0151l a t\u00e1rsas\u00e1gnak aj\u00e1nd\u00e9koz\u00e1si illet\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9ge keletkezik. Az illet\u00e9ket az elenged\u00e9s id\u0151pontj\u00e1val kell megfizetni a NAV fel\u00e9, m\u00e9rt\u00e9ke 18%. Mag\u00e1nszem\u00e9ly tulajdonos eset\u00e9n a k\u00f6lcs\u00f6n elenged\u00e9s\u00e9t 30 napon bel\u00fcl a Nemzeti Ad\u00f3 \u00e9s V\u00e1mhivatal fel\u00e9 be kell jelenteni, a vagyonszerz\u00e9st r\u00f6gz\u00edt\u0151 irat beny\u00fajt\u00e1s\u00e1val egy\u00fctt.<\/li>\n<\/ul>\n<p>Amennyiben a t\u00e1rsas\u00e1g a t\u0151k\u00e9j\u00e9t hat\u00e1rid\u0151ig nem emeli fel, a C\u00e9gb\u00edr\u00f3s\u00e1g t\u00f6rv\u00e9nyess\u00e9gi fel\u00fcgyeleti elj\u00e1r\u00e1st ind\u00edthat, mely komoly p\u00e9nzb\u00edrs\u00e1ggal, vagy ak\u00e1r a t\u00e1rsas\u00e1g v\u00e9gleges t\u00f6rl\u00e9s\u00e9vel j\u00e1rhat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00e1r csak 15 napjuk maradt azoknak a KFT tulajdonosoknak, akik eddig t\u00f6rzst\u0151k\u00e9j\u00fcket nem emelt\u00e9k meg 3 milli\u00f3 forintra.<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=15799&#038;lang=hu\">Read more<\/a><\/p>\n","protected":false},"author":27,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"M\u00e1r csak 15 nap \u00e1ll a Kft rendelkez\u00e9s\u00e9re, hogy megemelj\u00e9k t\u00f6rzst\u0151k\u00e9j\u00fcket!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbh-group.com\/blog\/?p=15799&#038;lang=hu\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kft-k FIGYELEM! 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