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Kuidas on seadustega reguleeritud selline situatsioon

Published on: Published in: Veebipäringud

Kuidas on seadustega reguleeritud selline situatsioon: Kui  100% osanik/omanik teeb osaühingusse sissemakse (annab niiöelda ettevõttele laenu) kas ta saab omal soovil seda raha siis ka hiljem ettevõtte pangakontolt väljamaksetena enda isklikule arvele tagasi kanda?

Sissemakse soovib ta teha põhivara näol. Huvi pakub see, et kas omanik saab ise laenu anda või on mõttekam anda eraisikuna ettevõttele laenu. Mis tingimustel niiöelda laenuandmine toimuks ja on vaja ikka nii sissemakse ku​i ka edaspidi väljamaksed vaja deklareerida jne?​

Aitäh,

Vallaste ja Partnerid Blog

Vastus:

Sõna “sissemakse” tarvitatakse osakapitali tehtavate panuste korral. Laen on laen, sõltumata sellest, kes laenu annab. Ehk: “Võlg on võõra oma” ja selle peab võlgnik/laenusaaja/liisinguvõtja/rentnik etc ära klaarima vastavalt omavahelistele kokkulepetele ja seadusele (kui kokkulepet ei ole). Laenu andev osanik ongi eraisik.

Kui teiste laenuandjate puhul, olgu need siis juriidilised või füüsilised isikud, peavad laenuandja ja saaja saavutama kokkuleppe, siis (ainu)osanik, kes esindab nii laenuandjat kui -saajat, saab kõike laenu ja selle tagastamisega seonduvat otsustada üksi. Ükski seadus mingeid piiranguid ei sea, va võlausaldajate võrdse kohtlemise printsiip.

Kui osanik ei anna osaühingule kasutada mitte raha, vaid annab üle asja (pole oluline, kas osaühing kvalifitseerib selle asja oma tegevuses kasutatava põhivarana või mitte), siis tuleb osanikul/osaühingu juhatusel otsustada ka selle tehingu vorm: kingitus, müük, liising, nn kasutusrent, ühine kasutamine jne

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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