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Osanik rahastab osaühingut

Published on: Published in: Veebipäringud

Kas osaühingu asutamiskulusid (riigilõivud, notaritasud) saab (on seaduslik) asutajale hüvitada, nt kulu ja tasumist tõendavate dokumentide alusel koostatud kuluaruande põhjal? Ühingu põhikirjas on see asutamiskulude kandmise küsimus reguleerimata. Kui osanik annab oma osaühingule laenu, kas see võib olla intressita? „Võib“ selles mõttes, et ei kaasneks maksukohustust osaühingule?

Vallaste ja Partnerid Blog

Vastus:

Asutamiskulude kandmise korda ei määrata mitte põhikirjas, vaid asutamislepingus/-otsuses. Kui seal pole märgitud, et asutamiskulud kannab asutaja, siis tuleb tehtud kulud asutajale  hüvitada asjakohaste kuludokumentide alusel, nagu mistahes muud teise isiku huvides tehtud kulutused. Ükski kasu, sh intressikohustuse ärajäämine, ei too juriidilisele isikule kunagi kaasa mingeid maksukohustusi.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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