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Kas osakapitali sissemakseta asutatud osaühingu osakapitali sissemakset saab edasi lükata?

Published on: Published in: Veebipäringud

Tervist. Plaanin osta ettevõtte, mis on juba mõned aastad tegutsenud, kuid olles ise alustav ettevõtja, siis tekkis küsimus osakapitali kohta. Kui see ettevõte asutati, siis pandi kirja, et osakapital 2500 eurot tasutakse 3a jooksul. Tean, et seda on võimalik tasuda 5a jooksul. Kas seda aega on võimalik ka pikendada, et ei tuleks tasuda nüüd (kohe saab 3a täis)? Tänan

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Vastus:

Mingit üldkehtivat sissemakse tegemise tähtaega pole sätestatud, see kuulub osaühingu osanike pädevusse. Põhimõtteliselt ei pruugi sissemakset kunagi teha. Kui kehtiv 3-aastane tähtaeg ei sobi, siis on osanikul võimalik seda muuta. Kui muuta ei viitsi, siis ilmub tähtaja möödudes osaühingu bilanssi 2500 eurone nõue osanike vastu. Kuna tegu on osaühingu ja osaniku vahelise asjaga, mis kolmandaid isikuid kuidagi ei puuduta, siis pole sest hullu. Antud juhul võiks tegemata sissemakset kasutada argumendina ettevõtte hinna üle kauplemisel.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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