Kapangidwe kake: kamateteza chiyani ndipo mumayika bwanji?

Kapangidwe ka malo osungiramo katundu ndi gulu la makampani osachepera awiri aku Dutch omwe ali ndi malire (besloten vennootschap, BV) momwe kampani imodzi, yomwe ili ndi malo osungiramo katundu, imasunga magawo mu kampani ina, yomwe ili ndi malo osungiramo katundu (werkmaatschappij), pomwe wamalonda amakhala ndi magawo mu malo osungiramo katundu. Kampani yogulitsayo imasunga ntchito zamalonda ndi zoopsa; malo osungiramo katundu amasunga phindu kuchokera pachiwopsezo chimenecho. Kapangidwe kake kamagwiritsidwa ntchito kuteteza katundu, kugulitsa bwino bizinesiyo komanso kusunga zochitika zingapo padera, ndipo kamapangidwa ndi chikalata cha notarial.

Komanso nthawi zambiri imagulitsidwa mopitirira muyeso. Kampani yogulitsa siimapangitsa director kukhala wotetezeka ku mlandu, siimapanga ndalama mu kampani yoyendetsa bizinesiyo kuti isakhudzidwe mobwerezabwereza, ndipo siimasintha gulu lolembedwa molakwika kukhala loyendetsedwa bwino.

Kodi kapangidwe ka kampani yogulitsa ndi kugulitsa katundu kamagwira ntchito bwanji?

Kampani yogwira ntchito imagulitsa ndipo imakhala ndi chiopsezo; mwiniwakeyo ndiye mwini magawo mu kampani yogwira ntchito ndipo amasunga katundu womwe mukufuna kuteteza. Onse awiri ndi anthu osiyana mwalamulo, ndipo kulekanitsa kumeneko kuyenera kupitilirabe.

Kampani yoyendetsa bizinesi ndi kampani yomwe imagulitsa zinthu. Imalemba mapangano ndi makasitomala ndi ogulitsa, imalemba ntchito antchito, imasunga masheya ndi katundu wogwirira ntchito, ndipo imanyamula zonena zomwe zimachokera ku zonsezi. Kwa anthu akunja, bizinesiyo ndi yake.

Kampaniyo nthawi zambiri imakhala ndi bizinesi yakeyake. Imakhala ndi magawo mu kampani yogwira ntchito, nthawi zambiri onse, ndipo ndi malo achilengedwe a katundu omwe sayenera kuopsezedwa ndi chiopsezo cha malonda: phindu losungidwa, katundu wanzeru, katundu amene bizinesiyo imagwira ntchito, ndipo nthawi zambiri mgwirizano woyendetsera wa director-major shareholder. Makampani onsewa ndi anthu osiyana ovomerezeka omwe ali ndi bolodi lawo, maakaunti awoawo komanso kubweza msonkho wawo, ndipo kusiyana kumeneku ndiye mfundo yaikulu. Iyeneranso kusungidwa mwachizolowezi, chifukwa gulu lomwe limaona mabungwe awiriwa ngati chikwama chimodzi limataya chitetezo chomwe linalipira.

Zisankho ziwiri zapangidwe zimapangidwa pachiyambi ndipo ndizoyenera kuziganizira. Choyamba ndi chakuti ndani amasankhidwa kukhala director wa kampani yogwira ntchito: mwiniwakeyo, kapena wamalonda mwiniwake. Chachiwiri ndi momwe magawo omwe ali mu kampaniyi amasungidwira, mwachindunji kapena kudzera mu bungwe lopereka ndalama zosungiramo ndalama, zomwe zimasiyanitsa ufulu wazachuma ndi ulamuliro wovota; tikukambirana zimenezo m'nkhani yathu yokhudza STAKs ndi satifiketi ya magawo . Palibe chisankho chomwe chili chopanda tsankho, monga momwe gawo lotsatira likusonyezera.

Kodi kugwidwa kumakutetezani ku chiyani, ndipo kodi sikukutetezani chiyani?

Ndalama zomwe kampani yanu yasunga zimateteza mtengo womwe wachotsedwa mwalamulo kuchokera ku kampani yogwira ntchito kwa omwe ali ndi ngongole za kampaniyo. Sizikutetezani inu, monga director, ku mlandu wanu.

Chitetezo chomwe kampani yogulitsa katundu imapereka ndi chenicheni koma chapadera: chimateteza mtengo womwe wachotsedwa mwalamulo kuchokera ku kampani yogulitsa katundu kuchokera kwa omwe ali ndi ngongole ku kampani yogulitsa katunduyo. Ngati kampani yogulitsa katunduyo yalephera kulipira, phindu lomwe lasungidwa, katundu wanzeru ndi katundu yemwe ali mu kampaniyo si gawo la chuma chake. Umenewo ndiye phindu, ndipo ndi lofunika kwambiri kwa bizinesi iliyonse yomwe ili ndi vuto lenileni la ngongole.

Chomwe dongosololi silichita ndikuchotsa director pa chithunzicho. Pansi pa nkhani 2:9 ya Burgerlijk Wetboek (Dutch Civil Code) director ali ndi udindo ku kampani chifukwa chosagwira ntchito yake bwino. Pakulephera kugwira ntchito, nkhani 2:248 imapangitsa bungweli kukhala ndi udindo pa ngongole zomwe bungweli lachita molakwika ndipo ndicho chifukwa chachikulu cha kulephera kugwira ntchito, ndipo kulephera kusunga maakaunti oyenera kapena kusungitsa maakaunti apachaka pa nthawi yake kumapangitsa kuti pakhale lingaliro losatsutsika la kayendetsedwe kosayenera komanso lingaliro losatsutsika la chifukwa. Kuphatikiza apo, director amene walowa udindo m'malo mwa kampani podziwa kuti kampaniyo singathe kuchita bwino ndipo sadzapereka njira iliyonse, wachita mlandu wokhudza kampaniyo motsatira nkhani 6:162.

Gawo lomwe limadabwitsa amalonda kwambiri ndi nkhani 2:11. Pamene munthu wovomerezeka ndi director, udindo monga director umakhalanso pa munthu aliyense amene anali director wa munthu wovomerezekayo. Ngati udindo wanu ndi director wa kampani yogwira ntchito, mlandu wotsutsana ndi bungwe la kampani yogwira ntchito umadutsa mu udindowo ndipo umagwera pa inu nokha. Kuyika BV pakati pa inu ndi mpando wa bungwe sikupanga chitetezo cha udindo, ndipo ndikofunikira kumvetsetsa zimenezo musanapange kapangidwe kozungulira. Nkhani yathu yokhudza udindo wa director kwa otsogolera a Dutch BV imagwira ntchito mwatsatanetsatane.

Kutuluka kwina kawiri koyenera kutchulidwa. Chikalata chovomerezeka chomwe chapereka chilengezo cha mlandu wogwirizana motsatira nkhani 2:403 kuti kampani yothandizira isafalitse maakaunti ake apachaka chili ndi mlandu pa ngongole zomwe zimachokera ku malamulo a kampani yothandizira, ndipo kuchotsa chilengezocho sikuthetsa mlandu wa ngongole zomwe zilipo popanda kutsatira njira yovomerezeka. Ndipo chikalata chovomerezeka chomwe chimatsimikizira banki kapena lendi ya kampani yogwira ntchito, yomwe obwereketsa ndi eni nyumba nthawi zonse amafuna, chalumikizanso mafomu awiri a ngongoleyo mwaufulu.

Kodi mungasamutsire bwanji phindu ku malo osungiramo zinthu mosamala?

Kudzera mu gawo la phindu lomwe limakwaniritsa mayeso olamulidwa ndi malamulo, lolipidwa nthawi yabwino komanso lolembedwa bwino. Gawo la phindu lomwe limalipidwa pamene kampani yogwira ntchito ili kale m'mavuto likhoza kubwezedwa ndipo lingakupangitseni kukhala ndi mlandu.

Malinga ndi Article 2:216 ya Dutch Civil Code (Burgerlijk Wetboek, BW), kugawa kwa BV kuyenera kupambana mayeso awiri. Choyamba, kampaniyo ikhoza kungogawa mpaka kufika poti gawo lake la equity likupitirira zomwe ziyenera kusungidwa motsatira lamulo kapena zolemba zake. Chachiwiri, msonkhano waukulu ukuganiza zogawa, koma chigamulocho sichikugwira ntchito mpaka bungwe litavomereza, ndipo bungweli liyenera kuletsa kuvomereza ngati likudziwa kapena liyenera kuoneratu kuti kampaniyo sidzatha kupitiriza kulipira ngongole zake pamene ziyenera kulipidwa. Mayeso achiwiri amenewo, mayeso ogawa, akuyembekezera, nthawi zambiri chaka chikubwerachi, ndipo ndi nkhani yoweruza kuti bungweli liyenera kulungamitsa pambuyo pake. Wotsogolera yemwe wavomereza kugawa pomwe akudziwa kapena ayenera kuti adawona zotsatira zake ali ndi mlandu wogwirizana ndi kampaniyo chifukwa cha kusowa kwa ndalama komwe kumabwera chifukwa cha izi, ndipo wogawana nawo yemwe amadziwa ndiye ali ndi mlandu pa zomwe adalandira.

Lamulo la kusasunga ndalama limawonjezera fyuluta yachiwiri. Woyang'anira yemwe ali mu bankirapuse akhoza kuthetsa lamulo lodzifunira lomwe lachitika mkati mwa nthawi yokayikiridwa pomwe kampaniyo ndi mnzakeyo ankadziwa kapena ayenera kudziwa kuti omwe ali ndi ngongole adzakhala ndi tsankho, motsatira nkhani 42 ya Faillissementswet, ndipo lamuloli likuganiza kuti chidziwitso cha zochita zina zomwe zachitika mkati mwa chaka chimodzi kuchokera pamene bankirapuse, kuphatikizapo magawo mkati mwa gulu. Mwanjira ina, gawo loperekedwa ku kampani yomwe ikugwira ntchitoyo inali kale m'mavuto silotetezeka; ndi zomwe trustee amafufuza poyamba.

Malamulo atatu othandiza amatsatira. Gawani nthawi zonse komanso nthawi yabwino m'malo mongotenga ndalama zambiri pamene pempho likuwonekera. Lembani mayeso ogawa mu mphindi za bolodi ndi ziwerengero zomwe zidakhazikitsidwa, chifukwa chikalatacho ndi chitetezo. Ndipo musagwiritse ntchito akaunti yomwe ilipo pakati pa makampani awiriwa ngati njira yosavomerezeka yopezera phindu: ngongole yamakampani imafunika mgwirizano wolembedwa, chiwongola dzanja chofika pamlingo wa dzanja ndi ndondomeko yobwezera, apo ayi idzaonedwa ngati chinthu china chosiyana.

Ndi malamulo ati amisonkho omwe amachititsa kuti kukopa kwa mwini nyumba kukhale kokongola?

Makamaka kusakhala ndi gawo komanso mwayi wosankha mgwirizano wa zachuma. Zonsezi ndi nkhani ya mlangizi wanu wamisonkho; timaziyika kuti mudziwe zomwe mungafunse.

Choyamba ndi kuchotsera kutenga nawo mbali (deelnemingsvrijstelling) mu Wet op de vennootschapsbelasting 1969. Pamene kampani ili ndi chiwongola dzanja cha osachepera asanu peresenti mu kampani ina ndipo mikhalidwe yake yakwaniritsidwa, magawo omwe amalandiridwa kuchokera ku chiwongola dzanja chimenecho ndi phindu lomwe lapezeka pakugulitsa kwake salipidwa msonkho wa ndalama za kampani pamlingo wa wolandirayo. Ichi ndichifukwa chake phindu likhoza kusamutsidwa kuchokera ku kampani yogwira ntchito kupita ku yomwe ili nayo, komanso chifukwa chake ndalama zomwe zapezeka kuchokera ku kugulitsa magawo zimatha kufika kumeneko, popanda msonkho panthawiyo. Ndi kuchedwetsa msonkho waumwini m'malo mochotsa: msonkho umatsatira pamene ndalamazo zimachoka mu katundu wa mwiniwakeyo pamaso pa mwiniwakeyo.

Chachiwiri ndi mgwirizano wa zachuma (fiscale eenheid) wa msonkho wa ndalama zamakampani, womwe umafuna pakati pa zinthu zina magawo osachepera makumi asanu ndi anayi mphambu asanu pa zana ndi pempho ku Belastingdienst. Mkati mwa mgwirizano wa zachuma, zotsatira za makampani zimagwirizanitsidwa, kotero kutayika mu imodzi kumatha kuyikidwa motsutsana ndi phindu mu ina m'chaka chomwecho. Mgwirizano wa zachuma umakhalanso ndi zotsatira zomwe zimadula njira ina, kuphatikizapo ngongole yogwirizana ndi zingapo za ngongole ya msonkho wa kampani ya gululo, kotero ndi chisankho chomwe chiyenera kupangidwa mwadala.

Mitengo yomwe ili mu Bokosi 2 komanso mu msonkho wa kampani imayikidwa chaka chilichonse mu dongosolo la Belasting. Sitipereka upangiri wa misonkho; timapanga gululo, timalemba zikalatazo ndikugwira ntchito limodzi ndi mlangizi wanu wamisonkho kapena wowerengera ndalama, yemwe ayenera kuwerengera pa ziwerengero zanu musanaphatikizepo chilichonse.

Kodi kugulitsa katundu kumathandiza bwanji pa zinthu zingapo, monga kugulitsa kapena kusinthanitsa katundu?

Zimateteza kulephera kwa ntchito imodzi kutali ndi zina, ndipo zimakulolani kugulitsa kapena kusamutsa kampani yogwira ntchito popanda kugulitsa kampani yomwe ili ndi chuma chanu.

Chifukwa chachiwiri chomangira gulu ndi kulekanitsa zochita. Munthu wamalonda amene amayendetsa kampani yopereka upangiri, malo ogulitsira pa intaneti ndi malo ogulitsira katundu mu BV imodzi waphatikiza ma profiles atatu a chiopsezo mu malo amodzi: zomwe wogulitsa amadandaula nazo pa malo ogulitsira pa intaneti zimafika pamalowo. Kuyika ntchito iliyonse mu kampani yake yogwirira ntchito pansi pa udindo womwewo kumateteza kulephera kwa kampani imodzi pa ina, bola makampaniwo akuyendetsedwa padera ndipo gululo silikutsimikizira chilichonse kwa aliyense.

Chifukwa chachitatu ndi kutuluka. Wogula bizinesi yaku Dutch nthawi zambiri amakonda kugula magawo mu kampani yogwira ntchito m'malo mwa katundu wake, chifukwa kugula magawo kumanyamula mapangano, zilolezo ndi antchito popanda kusamutsa aliyense payekha. Kusunga magawo kumapangitsa kuti izi zitheke popanda kugulitsa kampani yomwe ili ndi chuma chanu chosonkhanitsidwa, ndipo kumakupatsani mwayi wogulitsa chinthu chimodzi pomwe chinacho chikusunga. Kumapangitsanso kusamutsa pang'onopang'ono kwa wolowa m'malo kapena gulu loyang'anira kukhala kotheka, popeza magawo amatha kusamutsidwa m'magawo ndipo kukhala ndi magawo kumatha kusunga gawo laling'ono.

Kukonzekera ndi komwe kumatsimikiza mtengo. Wogula adzayang'anira kampani yogwira ntchito, ndipo zomwe zapezeka mobwerezabwereza ndizofanana: katundu wanzeru womwe sunasamutsidwe mwalamulo ku kampani yomwe imagwiritsa ntchito, mapangano ofunikira okhala ndi zigawo zosintha, nthawi yogwirira ntchito yomwe sinalembedwepo, ndi ndalama zomwe kampani imagwiritsa ntchito popanda mgwirizano. Kuyeretsa zimenezo zaka zambiri malonda asanagulitsidwe ndi kotsika mtengo kwambiri kuposa kukambirana za chitsimikizo chozungulira iwo, monga momwe tafotokozera mwachidule za kafukufuku wofunikira mu Dutch M ndi A transaction . Pamene pali eni masheya oposa m'modzi, mgwirizano wa eni masheya womwe umapereka zoletsa zosamutsa, deadlock ndi makonzedwe otuluka umaletsa mikangano yomwe yafotokozedwa m'nkhani yathu yokhudza mikangano ya eni masheya.

Kodi mumakhazikitsa ndikuyendetsa bwanji nyumba yosungiramo katundu?

BV iliyonse imaphatikizidwa ndi chikalata cha notarial, ndipo BV yomwe ilipo imayikidwa pansi pa chuma chatsopano mwa kupereka kapena kusinthana magawo ake. Pambuyo pake, makampani onse awiri ayenera kuyendetsedwa ndikulembedwa ngati mabungwe osiyana.

BV imaphatikizidwa ndi chikalata choperekedwa pamaso pa notary wa malamulo aboma aku Netherlands, ndipo magawo mu BV amatha kusamutsidwa ndi chikalata chovomerezeka cha notarial. Palibe chofunikira cha ndalama zochepa kuyambira pomwe dongosolo la BV lidakhazikitsidwa, kotero kampani ikhoza kuphatikizidwa ndi ndalama yoperekedwa ya eurocent imodzi, ngakhale mabanki ndi makampani ena nthawi zambiri amayembekezera china chake chachikulu. Kampani iliyonse imalembetsedwa mu Handelsregister ku Kamer van Koophandel, ndipo eni ake opindulitsa kwambiri ayenera kulembetsedwa mu UBO register.

Ngati mukuyamba kuyambira pachiyambi, gawo la kampaniyo limayamba kulembedwa kenako n’kuika kampani yogwira ntchitoyo ngati mwiniwake yekha. Ngati mwagulitsa kale kudzera mu BV, gawo la kampaniyo limayikidwa pamwamba pake, nthawi zambiri popereka kapena kusinthana magawo anu. Gawo limenelo limakhala ndi zotsatira za msonkho zomwe ziyenera kukonzedwa pasadakhale, chifukwa kusamutsa kosakonzekera kungayambitse msonkho wanthawi yomweyo wa phindu lomwe lapezeka mu kampaniyo, ndipo mpumulo uliwonse womwe ungakhalepo umabwera ndi zikhalidwe ndi nthawi yopitilira. Ino ndi nthawi yokhala ndi notary ndi mlangizi wa misonkho patebulo limodzi. Buku lathu lotsogolera pa njira zalamulo kuchokera ku lingaliro kupita ku BV likufotokoza mwatsatanetsatane za kukhazikitsidwa kwake.

Pambuyo pokhazikitsa bungwe, gululi liyenera kuyendetsedwa ngati gulu. Izi zikutanthauza maakaunti akubanki osiyana ndi kusungitsa mabuku osiyana, maakaunti apachaka okonzedwa ndikusungidwa a kampani iliyonse mkati mwa nthawi yovomerezeka, mgwirizano wolembedwa pakati pa kampani yomwe ili ndi kampani ndi kampani yogwira ntchito yokhala ndi ndalama zolipirira, ndi mapangano olembedwa a ngongole iliyonse pakati pawo. Zimatanthauzanso kusunga zolemba za kampani molongosoka: kaundula wa eni masheya, mphindi za zigamulo zofunika, ndi zolemba za mayeso ogawa. Izi sizinthu zovomerezeka; ndi umboni wakuti makampani awiriwa ndi osiyana kwenikweni, ndipo ndi zikalata zoyambirira zomwe trustee kapena chipani chotsutsa chimapempha.

Ndalama zomwe zimayikidwa ndi chithunzi chowonetsera ubwino. Mabungwe awiri ogwirizana amatanthauza zikalata ziwiri za notarial, ndipo mabungwe awiri amatanthauza maakaunti awiri apachaka, ma return awiri amisonkho ndi bilu yayikulu ya accountant chaka chilichonse. Ndalama za notarial ndi accountant zimasiyana malinga ndi ofesi komanso momwe zinthu zilili ndipo zimatchulidwa pasadakhale, choncho funsani mawu olembedwa musanasankhe. Palibe chiwerengero cha phindu chomwe mwini nyumbayo mwadzidzidzi amakhala womveka; kapangidwe kake kamapeza ndalama zake ngati pali phindu loyenera kusungidwa kunja kwa chiopsezo cha malonda, pamene katundu wamtengo wapatali amafunika kukhala kutali ndi chiopsezo chimenecho, kapena pamene kugulitsa kapena kusinthanitsa kuli koyenera.

Kodi muyenera kuyang'ana chiyani musanakhazikitse malo osungira katundu?

A holding imayankha bwino mafunso atatu: kusunga phindu kuchokera ku chiopsezo cha malonda, kulekanitsa zochitika ndikukonzekera kugulitsa. Ndi yankho loipa ku chikhumbo cha anthu ambiri chofuna kulipira msonkho wochepa, ndipo sichichiritsa kufooka kwa ulamuliro.

• Kodi pali phindu, kapena pali katundu monga IP kapena katundu, wofunika kusungidwa kunja kwa chiopsezo cha malonda?
• Ndani amakhala director wa kampani yoyendetsa: inuyo kapena kampani yomwe ili ndi kampani? Malinga ndi Article 2:11 BW, kampaniyi siikutetezani.
• Kodi obwereketsa kapena eni nyumba adzafunika chitsimikizo kapena chilengezo motsatira Article 2:403 BW chomwe chimagwirizanitsanso ma balance sheet awiriwa?
• Kodi mlangizi wanu wa misonkho wakonza kale kusamutsa magawo anu omwe alipo kale, kuti asayambe kubweretsa msonkho nthawi yomweyo?
• Kodi mungasunge maakaunti akubanki osiyana, kuwerengera ndalama zosiyana komanso mgwirizano wolembedwa wa kasamalidwe ka kampani iliyonse?

Kodi tingakuchitireni chiyani ndi nyumba yosungiramo katundu?

Kampani yathu yoona za malamulo a bizinesi imapanga gululo ndikulemba zikalata zake, pogwira ntchito ndi notary wanu komanso mlangizi wa misonkho.

• Timapereka malangizo pa kapangidwe ka gulu ndi maudindo a otsogolera, kuphatikizapo momwe Article 2:11 BW imakhudzira.
• Timalemba mgwirizano wowongolera pakati pa kampani yogulitsa katundu ndi kampani yogwira ntchito.
• Timalemba mapangano a ngongole pakati pa makampani okhala ndi chiwongola dzanja chokhazikika komanso ndondomeko yobwezera.
• Timakonza zigamulo za bungwe ndi zolemba za mayeso ogawa motsatira Nkhani 2:216 BW.
• Timalemba mgwirizano wa eni masheya ndi zoletsa kusamutsa, nthawi yotseka ndi makonzedwe otuluka.

Chidule

• Kampani yokhala ndi magawo m'kampani yogwira ntchito ndipo imasunga katundu wamtengo wapatali kunja kwa chiopsezo cha malonda.
• Siziteteza otsogolera ku udindo waumwini; ngati udindo uli wa director, Article 2:11 BW imakupatsirani udindo.
• Phindu limafika pamtengo wokhazikika pokhapokha kudzera mu gawo lomwe limapambana mayeso a Article 2:216 BW ndipo limalipidwa nthawi yabwino.
• Kampani yokhala ndi katundu imapangitsa kuti zikhale zosavuta kulekanitsa ntchito ndikugulitsa kapena kusamutsa kampani yogwira ntchito.
• Zotsatira za msonkho, monga kusatenga nawo mbali ndi mgwirizano wa zachuma, ndi za mlangizi wanu wa misonkho.

MAFUNSO OFUNSIDWA KAWIRIKAWIRI