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Kui täisühingu kasum vormistada loodava osaühingu osakapitaliks, kas selle pealt tuleb kõigepealt makse maksta?

Published on: Published in: Veebipäringud

Täisühing vormistatakse ümber osaühinguks. Täisühing loodi kunagi ilma osakapitalita. Kui TÜ kasum vormistada loodava osaühingu osakapitaliks, kas selle pealt tuleb kõigepealt makse maksta?

Vallaste ja Partnerid Blog

Vastus:

Kapitali sissemakse tulemusena äriühingu omakapital (netovara) suureneb. Kasumi ümbervormistamine kapitaliks omakapitali ei suurenda. Kasumi saab osakapitaliks vormistada nii, et osanikud võtavad vastu kasumi jaotamise otsuse, vähendades nii omakapitali ja seejärel loobuvad oma nõudeõigusest, suurendades seeläbi omakapitali. Kuna äriühing väljamakseid ei tee, siis maksukohustust ei teki.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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