{"id":152413,"date":"2026-05-12T12:00:00","date_gmt":"2026-05-12T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/cegalapitas\/tarsasagi-jogi-modosito-torveny-2023\/"},"modified":"2026-05-12T12:37:06","modified_gmt":"2026-05-12T10:37:06","slug":"tarsasagi-jogi-modosito-torveny-2023","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hu\/cegalapitas\/tarsasagi-jogi-modosito-torveny-2023\/","title":{"rendered":"T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023<\/h2><ul><li><a href=\"#h-gesellschaftsrechts-anderungsgesetz-2023\" data-level=\"2\">T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023<\/a><ul><li><a href=\"#h-ziel-und-bedeutung-des-gesellschaftsrechts-anderungsgesetzes-2023\" data-level=\"3\">A T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 c\u00e9lja \u00e9s jelent\u0151s\u00e9ge<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-anderungen-des-gesrag-2023\" data-level=\"2\">A Tjmt. 2023 v\u00e1ltoz\u00e1sai<\/a><ul><li><a href=\"#h-einfuhrung-der-flexiblen-kapitalgesellschaft\" data-level=\"3\">A Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1g bevezet\u00e9se<\/a><\/li><li><a href=\"#h-senkung-des-mindeststammkapitals-der-gmbh\" data-level=\"3\">A Kft. minim\u00e1lis t\u00f6rzst\u0151k\u00e9j\u00e9nek cs\u00f6kkent\u00e9se<\/a><\/li><li><a href=\"#h-abschaffung-der-grundungsprivilegierung-fur-neugrundungen\" data-level=\"3\">Az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g elt\u00f6rl\u00e9se az \u00faj alap\u00edt\u00e1sokn\u00e1l<\/a><\/li><li><a href=\"#h-ubergangsregeln-fur-bestehende-grundungsprivilegierte-gmbhs\" data-level=\"3\">\u00c1tmeneti szab\u00e1lyok a megl\u00e9v\u0151, alap\u00edt\u00e1si kiv\u00e1lts\u00e1ggal rendelkez\u0151 Kft.-k sz\u00e1m\u00e1ra<\/a><\/li><\/ul><\/li><li><a href=\"#h-bedeutung-des-gesrag-2023-fur-bestehende-gmbhs\" data-level=\"2\">A Tjmt. 2023 jelent\u0151s\u00e9ge a megl\u00e9v\u0151 Kft.-k sz\u00e1m\u00e1ra<\/a><ul><li><a href=\"#h-fortgeltung-alter-grundungsprivilegierungen\" data-level=\"3\">R\u00e9gi alap\u00edt\u00e1si kiv\u00e1lts\u00e1gok tov\u00e1bbi \u00e9rv\u00e9nyess\u00e9ge<\/a><\/li><li><a href=\"#h-spatere-vertragsanderungen\" data-level=\"3\">K\u00e9s\u0151bbi szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1sok<\/a><\/li><\/ul><\/li><li><a href=\"#h-die-praktische-bedeutung-des-gesrag-2023\" data-level=\"2\">A Tjmt. 2023 gyakorlati jelent\u0151s\u00e9ge<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Az \u00d6n el\u0151nyei \u00fcgyv\u00e9di seg\u00edts\u00e9ggel<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Gyakran ism\u00e9telt k\u00e9rd\u00e9sek \u2013 GYIK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsrechts-anderungsgesetz-2023\">T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023<\/h2>\n\n<p class=\"wp-block-paragraph\">A <strong>T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 (Tjmt. 2023)<\/strong> egy osztr\u00e1k reformt\u00f6rv\u00e9ny, amely <strong>2024. janu\u00e1r 1-j\u00e9vel<\/strong> l\u00e9nyegesen megv\u00e1ltoztatta a t\u0151k\u00e9s t\u00e1rsas\u00e1gok jog\u00e1t. Els\u0151sorban bevezette az \u00faj <strong>Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1got (FlexKapG vagy <a href=\"https:\/\/harlander-partner.eu\/hu\/cegalapitas\/rugalmas-toketarsasag-flexco\/\" title=\"Rugalmas t\u0151ket\u00e1rsas\u00e1g \u2013 FlexCo\">FlexCo<\/a>)<\/strong>, cs\u00f6kkentette a <strong>Kft. minim\u00e1lis t\u00f6rzst\u0151k\u00e9j\u00e9t<\/strong> \u00e9s elt\u00f6r\u00f6lte a kor\u00e1bbi <strong>alap\u00edt\u00e1si kiv\u00e1lts\u00e1got az \u00faj Kft.-k sz\u00e1m\u00e1ra<\/strong> a t\u00f6rv\u00e9nyb\u0151l. A m\u00e1r megl\u00e9v\u0151, alap\u00edt\u00e1si kiv\u00e1lts\u00e1ggal rendelkez\u0151 Kft.-k eset\u00e9ben azonban tov\u00e1bbra is \u00e9rv\u00e9nyes egy \u00e1tmeneti szab\u00e1ly. A t\u00f6rv\u00e9ny teh\u00e1t nem egy r\u00e9szletes m\u00f3dos\u00edt\u00e1s, hanem egy <strong>nagyobb t\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 csomag<\/strong>, amelynek c\u00e9lja az alap\u00edt\u00e1sok megk\u00f6nny\u00edt\u00e9se \u00e9s a modern v\u00e1llalati strukt\u00far\u00e1k lehet\u0151v\u00e9 t\u00e9tele.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">A <strong>Tjmt. 2023<\/strong> az a t\u00f6rv\u00e9ny, amellyel Ausztria <strong>2024. janu\u00e1r 1-j\u00e9t\u0151l<\/strong> moderniz\u00e1lta a Kft.-jogot, bevezette a <strong>FlexCo-t<\/strong>, \u00e9s a <strong>Kft. minim\u00e1lis t\u00f6rzst\u0151k\u00e9j\u00e9t tart\u00f3san<\/strong> <strong>10 000 eur\u00f3ra<\/strong> cs\u00f6kkentette.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp\" alt=\"Tjmt. 2023 magyar\u00e1zata: Minden fontos v\u00e1ltoz\u00e1s a Kft. reform, a FlexKapG \u00e9s a t\u00f6rzst\u0151ke kapcs\u00e1n Ausztri\u00e1ban, t\u00f6m\u00f6ren \u00e9s \u00e9rthet\u0151en.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eA jogszab\u00e1lyi v\u00e1ltoz\u00e1sok lehet\u0151s\u00e9geket teremtenek, de \u00faj kock\u00e1zatokat is magukkal hoznak.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Ingyenes els\u0151 konzult\u00e1ci\u00f3\"><span class=\"mr-cta-link-normal\">V\u00e1lassza ki az id\u0151pontot most:<\/span><span class=\"mr-cta-link-bold\">Ingyenes els\u0151 konzult\u00e1ci\u00f3<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-ziel-und-bedeutung-des-gesellschaftsrechts-anderungsgesetzes-2023\">A T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 c\u00e9lja \u00e9s jelent\u0151s\u00e9ge<\/h3>\n\n<p class=\"wp-block-paragraph\">A <strong><a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/BgblAuth\/BGBLA_2023_I_179\/BGBLA_2023_I_179.html\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023<\/a><\/strong> egy\u00e9rtelm\u0171 c\u00e9lt k\u00f6vet. <strong>A c\u00e9galap\u00edt\u00e1soknak egyszer\u0171bb\u00e9, olcs\u00f3bb\u00e1 \u00e9s rugalmasabb\u00e1 kell v\u00e1lniuk<\/strong>. A jogalkot\u00f3 ezzel a modern gazdas\u00e1g, k\u00fcl\u00f6n\u00f6sen a <strong>startupok \u00e9s az innovat\u00edv \u00fczleti modellek<\/strong> ig\u00e9nyeire reag\u00e1l. <\/p>\n\n<p class=\"wp-block-paragraph\">A k\u00f6z\u00e9ppontban az a megfontol\u00e1s \u00e1ll, hogy a magas bel\u00e9p\u00e9si korl\u00e1tok sok alap\u00edt\u00e1st megakad\u00e1lyoznak. K\u00fcl\u00f6n\u00f6sen a Kft. kor\u00e1bbi t\u00f6rzst\u0151k\u00e9je jelentett sok alap\u00edt\u00f3 sz\u00e1m\u00e1ra jelent\u0151s akad\u00e1lyt. Ugyanakkor ig\u00e9ny mutatkozott <strong>rugalmasabb r\u00e9szv\u00e9teli modellekre<\/strong>, p\u00e9ld\u00e1ul munkav\u00e1llal\u00f3k vagy befektet\u0151k sz\u00e1m\u00e1ra.  <\/p>\n\n<p class=\"wp-block-paragraph\">A t\u00f6rv\u00e9ny ez\u00e9rt \u00faj keretet teremt, amely t\u00f6bb el\u0151nyt egyes\u00edt:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Alacsonyabb p\u00e9nz\u00fcgyi bel\u00e9p\u00e9si korl\u00e1tok<\/strong><\/li>\n\n\n\n<li><strong>Nagyobb mozg\u00e1st\u00e9r a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9sek kialak\u00edt\u00e1s\u00e1ban<\/strong><\/li>\n\n\n\n<li><strong>A megl\u00e9v\u0151 Kft.-jog moderniz\u00e1l\u00e1sa<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-anderungen-des-gesrag-2023\">A Tjmt. 2023 v\u00e1ltoz\u00e1sai<\/h2>\n\n<p class=\"wp-block-paragraph\">A Tjmt. 2023 sz\u00e1mos k\u00f6zponti \u00fajdons\u00e1got hoz mag\u00e1val, amelyek \u00e9rezhet\u0151en megv\u00e1ltoztatj\u00e1k a t\u00e1rsas\u00e1gi jogot. Itt nem r\u00e9szletk\u00e9rd\u00e9sekr\u0151l, hanem alapvet\u0151 struktur\u00e1lis kiigaz\u00edt\u00e1sokr\u00f3l van sz\u00f3. <\/p>\n\n<p class=\"wp-block-paragraph\">A legfontosabb v\u00e1ltoz\u00e1sok a k\u00f6vetkez\u0151kben foglalhat\u00f3k \u00f6ssze:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00daj t\u00e1rsas\u00e1gi forma bevezet\u00e9se<\/strong> a Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1ggal<\/li>\n\n\n\n<li><strong>A Kft. minim\u00e1lis t\u00f6rzst\u0151k\u00e9j\u00e9nek jelent\u0151s cs\u00f6kkent\u00e9se 10 000 eur\u00f3ra<\/strong><\/li>\n\n\n\n<li><strong>Az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g elt\u00f6rl\u00e9se az \u00faj Kft.-k sz\u00e1m\u00e1ra<\/strong><\/li>\n\n\n\n<li><strong>K\u00fcl\u00f6nleges szab\u00e1lyok a megl\u00e9v\u0151, alap\u00edt\u00e1si kiv\u00e1lts\u00e1ggal rendelkez\u0151 t\u00e1rsas\u00e1gok sz\u00e1m\u00e1ra<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6sen kiemelend\u0151 ezen int\u00e9zked\u00e9sek kombin\u00e1ci\u00f3ja. M\u00edg kor\u00e1bban a kedvez\u0151 alap\u00edt\u00e1s csak az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g r\u00e9v\u00e9n volt lehets\u00e9ges, mostant\u00f3l tart\u00f3san alacsonyabb t\u00f6rzst\u0151ke \u00e9rv\u00e9nyes minden \u00faj Kft. sz\u00e1m\u00e1ra. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kevesebb k\u00fcl\u00f6nleges szab\u00e1ly, cser\u00e9be egy egyszer\u0171bb \u00e9s egys\u00e9gesebb rendszer<\/strong>. A v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra ez nagyobb \u00e1ttekinthet\u0151s\u00e9get \u00e9s kevesebb jogi komplexit\u00e1st jelent. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einfuhrung-der-flexiblen-kapitalgesellschaft\">A Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1g bevezet\u00e9se<\/h3>\n\n<p class=\"wp-block-paragraph\">A Tjmt. 2023-mal el\u0151sz\u00f6r j\u00f6tt l\u00e9tre a <strong>Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1g<\/strong> mint \u00faj jogi forma. B\u00e1r <strong>alapvet\u0151en a Kft.-jogra \u00e9p\u00fcl<\/strong>, tartalmaz n\u00e9h\u00e1ny <strong>k\u00fcl\u00f6nleges szab\u00e1lyt<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ezek k\u00f6z\u00e9 tartoznak p\u00e9ld\u00e1ul:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Rugalmas r\u00e9szv\u00e9teli modellek befektet\u0151k \u00e9s munkav\u00e1llal\u00f3k sz\u00e1m\u00e1ra<\/strong><\/li>\n\n\n\n<li><strong>Egyszer\u0171bb r\u00e9szesed\u00e9s\u00e1truh\u00e1z\u00e1s<\/strong><\/li>\n\n\n\n<li><strong>Nagyobb szabads\u00e1g a bels\u0151 szervez\u00e9sben<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ez\u00e9rt <strong>nagyobb rugalmass\u00e1got k\u00edn\u00e1l a r\u00e9szesed\u00e9sek \u00e9s a v\u00e1llalati strukt\u00fara ter\u00e9n<\/strong>. M\u00edg a klasszikus Kft.-t gyakran merevnek tartott\u00e1k, a FlexKap jelent\u0151sen <strong>nagyobb mozg\u00e1steret<\/strong> tesz lehet\u0151v\u00e9, \u00e9s ez\u00e9rt k\u00fcl\u00f6n\u00f6sen <strong>\u00e9rdekes startupok, befektet\u0151i modellek \u00e9s n\u00f6veked\u00e9sorient\u00e1lt v\u00e1llalatok sz\u00e1m\u00e1ra<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-senkung-des-mindeststammkapitals-der-gmbh\">A Kft. minim\u00e1lis t\u00f6rzst\u0151k\u00e9j\u00e9nek cs\u00f6kkent\u00e9se<\/h3>\n\n<p class=\"wp-block-paragraph\">Az egyik k\u00f6zponti v\u00e1ltoz\u00e1s a <strong>Kft. minim\u00e1lis t\u00f6rzst\u0151k\u00e9j\u00e9t<\/strong> \u00e9rinti. Ezt tart\u00f3san <strong>35 000 eur\u00f3r\u00f3l<\/strong> <strong>10 000 eur\u00f3ra<\/strong> <strong>cs\u00f6kkentett\u00e9k<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ezzel az alap\u00edt\u00e1skor t\u00e9nylegesen sz\u00fcks\u00e9ges befizet\u00e9s is jelent\u0151sen cs\u00f6kken. A kor\u00e1bbi 17 500 eur\u00f3 helyett m\u00e1r csak <strong>legal\u00e1bb<\/strong> <strong>5 000 eur\u00f3t kell k\u00e9szp\u00e9nzben befizetni<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ez a kiigaz\u00edt\u00e1s egy\u00e9rtelm\u0171 gazdas\u00e1gi hat\u00e1ssal j\u00e1r. <strong>A Kft. alap\u00edt\u00e1sa jelent\u0151sen k\u00f6nnyebben hozz\u00e1f\u00e9rhet\u0151v\u00e9 v\u00e1lik<\/strong>. K\u00fcl\u00f6n\u00f6sen a kisv\u00e1llalkoz\u00e1sok \u00e9s egy\u00e9ni v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra sz\u0171nik meg ezzel egy nagy p\u00e9nz\u00fcgyi akad\u00e1ly. <\/p>\n\n<p class=\"wp-block-paragraph\">Az el\u0151ny\u00f6k azonnal megmutatkoznak:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kevesebb indul\u00f3 t\u0151ke sz\u00fcks\u00e9ges<\/strong><\/li>\n\n\n\n<li><strong>Gyorsabb bel\u00e9p\u00e9s az \u00f6n\u00e1ll\u00f3s\u00e1gba<\/strong><\/li>\n\n\n\n<li><strong>T\u00f6bb alap\u00edt\u00e1s v\u00e1lik gazdas\u00e1gilag re\u00e1liss\u00e1<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A jogalkot\u00f3 ezzel egy bonyolult rendszert egy egyszer\u0171 szab\u00e1llyal v\u00e1lt fel. <strong>Alacsonyabb t\u00f6rzst\u0151ke mindenki sz\u00e1m\u00e1ra, a keveseknek sz\u00f3l\u00f3 k\u00fcl\u00f6nleges megold\u00e1sok helyett<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abschaffung-der-grundungsprivilegierung-fur-neugrundungen\">Az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g elt\u00f6rl\u00e9se az \u00faj alap\u00edt\u00e1sokn\u00e1l<\/h3>\n\n<p class=\"wp-block-paragraph\">A Tjmt. 2023-mal a kor\u00e1bbi <strong>alap\u00edt\u00e1si kiv\u00e1lts\u00e1got teljesen elt\u00f6r\u00f6lt\u00e9k<\/strong>. Az \u00faj Kft.-k <strong>2024. janu\u00e1r 1-j\u00e9t\u0151l<\/strong> m\u00e1r nem vehetik ig\u00e9nybe az egyszer\u0171s\u00edtett alap\u00edt\u00e1s ezen form\u00e1j\u00e1t. <\/p>\n\n<p class=\"wp-block-paragraph\">Az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g kor\u00e1bban azzal a c\u00e9llal szolg\u00e1lt, hogy ideiglenesen cs\u00f6kkentse a t\u00f6rzst\u0151k\u00e9t. Mivel a minim\u00e1lis t\u00f6rzst\u0151k\u00e9t most \u00e1ltal\u00e1nosan cs\u00f6kkentett\u00e9k, erre <strong>m\u00e1r nincs sz\u00fcks\u00e9g<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Az \u00faj alap\u00edt\u00e1sokn\u00e1l ez\u00e9rt most egy\u00e9rtelm\u0171 rendszer \u00e9rv\u00e9nyes:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nincs t\u00f6bb\u00e9 alap\u00edt\u00e1si kiv\u00e1lts\u00e1g<\/strong><\/li>\n\n\n\n<li><strong>Egys\u00e9ges t\u00f6rzst\u0151ke 10 000 eur\u00f3<\/strong><\/li>\n\n\n\n<li><strong>Nincs k\u00e9s\u0151bbi p\u00f3tbefizet\u00e9si k\u00f6telezetts\u00e9g, mint kor\u00e1bban<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Az alap\u00edt\u00f3k sz\u00e1m\u00e1ra ez <strong>kevesebb bizonytalans\u00e1got, kevesebb komplexit\u00e1st \u00e9s egy\u00e9rtelm\u0171 keretfelt\u00e9teleket jelent a kezdetekt\u0151l fogva<\/strong>.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eEz a v\u00e1ltoz\u00e1s nagyobb \u00e1tl\u00e1that\u00f3s\u00e1got biztos\u00edt. Az id\u0151ben korl\u00e1tozott k\u00fcl\u00f6nleges szab\u00e1lyok helyett most egy tart\u00f3s \u00e9s k\u00f6nnyen \u00e9rthet\u0151 megold\u00e1s \u00e9rv\u00e9nyes. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubergangsregeln-fur-bestehende-grundungsprivilegierte-gmbhs\">\u00c1tmeneti szab\u00e1lyok a megl\u00e9v\u0151, alap\u00edt\u00e1si kiv\u00e1lts\u00e1ggal rendelkez\u0151 Kft.-k sz\u00e1m\u00e1ra<\/h3>\n\n<p class=\"wp-block-paragraph\">A m\u00e1r megl\u00e9v\u0151 Kft.-k sz\u00e1m\u00e1ra a Tjmt. 2023 fontos pontos\u00edt\u00e1st hozott. <strong>A kor\u00e1bbi alap\u00edt\u00e1si kiv\u00e1lts\u00e1g alapvet\u0151en megmarad<\/strong>. Ez az \u00e1tmeneti szab\u00e1ly azokra a t\u00e1rsas\u00e1gokra vonatkozik, amelyekn\u00e9l az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g <strong>2024. janu\u00e1r 1. el\u0151tt<\/strong> be volt jegyezve a c\u00e9gjegyz\u00e9kbe. <\/p>\n\n<p class=\"wp-block-paragraph\">Ez azt jelenti, hogy nincs sz\u00fcks\u00e9g azonnali kiigaz\u00edt\u00e1sokra. A jogalkot\u00f3 azonban \u00faj keretfelt\u00e9teleket vezetett be, amelyeket a gyakorlatban figyelembe kell venni. <\/p>\n\n<p class=\"wp-block-paragraph\">A jelenlegi jogi helyzet a k\u00f6vetkez\u0151k\u00e9ppen foglalhat\u00f3 \u00f6ssze:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A megl\u00e9v\u0151 kiv\u00e1lts\u00e1gok tov\u00e1bbra is \u00e9rv\u00e9nyesek maradnak<\/strong><\/li>\n\n\n\n<li><strong>Nincs automatikus megsz\u0171n\u00e9s id\u0151m\u00fal\u00e1s miatt<\/strong><\/li>\n\n\n\n<li><strong>A t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1sai \u00faj k\u00f6vetelm\u00e9nyeket v\u00e1ltanak ki<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6sen fontos az \u00faj, \u00fagynevezett <strong>bejegyz\u00e9si z\u00e1rlat<\/strong>. Ez biztos\u00edtja, hogy a megl\u00e9v\u0151 t\u00e1rsas\u00e1gok <strong>k\u00f6z\u00e9pt\u00e1von k\u00e9nytelenek legyenek alkalmazkodni<\/strong>, ha v\u00e1ltoztat\u00e1sokat hajtanak v\u00e9gre. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>A c\u00e9l nem az azonnali k\u00e9nyszer, hanem a hossz\u00fa t\u00e1v\u00fa alkalmazkod\u00e1s az \u00faj rendszerhez<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bedeutung-des-gesrag-2023-fur-bestehende-gmbhs\">A GesR\u00c4G 2023 jelent\u0151s\u00e9ge a megl\u00e9v\u0151 Kft-k sz\u00e1m\u00e1ra<\/h2>\n\n<p class=\"wp-block-paragraph\">A GesR\u00c4G 2023 nemcsak az \u00fajonnan alap\u00edtott t\u00e1rsas\u00e1gokat \u00e9rinti, hanem jelent\u0151s hat\u00e1ssal van a <strong>m\u00e1r megl\u00e9v\u0151 Kft-kre<\/strong> is.<\/p>\n\n<p class=\"wp-block-paragraph\">A k\u00f6z\u00e9ppontban az a k\u00e9rd\u00e9s \u00e1ll, hogy sz\u00fcks\u00e9ges vagy c\u00e9lszer\u0171-e az alkalmazkod\u00e1s, \u00e9s ha igen, mikor. B\u00e1r nincs azonnali cselekv\u00e9si k\u00e9nyszer, a k\u00e9s\u0151bbi m\u00f3dos\u00edt\u00e1sok jogi k\u00f6vetkezm\u00e9nyeket vonhatnak maguk ut\u00e1n. <\/p>\n\n<p class=\"wp-block-paragraph\">A megl\u00e9v\u0151 Kft-k sz\u00e1m\u00e1ra k\u00fcl\u00f6n\u00f6sen az al\u00e1bbi szempontok mer\u00fclnek fel:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A hat\u00e1lyos t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s fel\u00fclvizsg\u00e1lata<\/strong><\/li>\n\n\n\n<li><strong>A megtart\u00e1s \u00e9s az \u00e1t\u00e1ll\u00e1s k\u00f6z\u00f6tti m\u00e9rlegel\u00e9s<\/strong><\/li>\n\n\n\n<li><strong>Strat\u00e9giai d\u00f6nt\u00e9s a t\u0151keszerkezetr\u0151l<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A t\u00f6rv\u00e9ny teh\u00e1t \u00faj kiindul\u00f3pontot teremt, <strong>a megl\u00e9v\u0151 strukt\u00far\u00e1k megengedettek maradnak, de alkalmazkod\u00e1si nyom\u00e1s alatt \u00e1llnak<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-fortgeltung-alter-grundungsprivilegierungen\">A kor\u00e1bbi alap\u00edt\u00e1si kedvezm\u00e9nyek tov\u00e1bb\u00e9l\u00e9se<\/h3>\n\n<p class=\"wp-block-paragraph\">Az alap\u00edt\u00e1si kedvezm\u00e9ny tov\u00e1bb\u00e9l\u00e9se a megl\u00e9v\u0151 Kft-k sz\u00e1m\u00e1ra az egyik legfontosabb szempont. <strong>A kedvezm\u00e9ny mindaddig fennmarad, am\u00edg nem t\u00f6rt\u00e9nik m\u00f3dos\u00edt\u00e1s<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Kor\u00e1bban ez a kedvezm\u00e9ny automatikusan megsz\u0171nt t\u00edz \u00e9v eltelt\u00e9vel. Ezt az automatikus megsz\u0171n\u00e9st azonban elt\u00f6r\u00f6lt\u00e9k. Ez\u00e1ltal sz\u00e1mos t\u00e1rsas\u00e1g sz\u00e1m\u00e1ra stabilabb kiindul\u00e1si helyzet alakul ki.  <\/p>\n\n<p class=\"wp-block-paragraph\">Mindazon\u00e1ltal vannak egy\u00e9rtelm\u0171 korl\u00e1tok:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A kedvezm\u00e9ny bejegyezve marad a c\u00e9gjegyz\u00e9kben<\/strong><\/li>\n\n\n\n<li><strong>Az akt\u00edv megsz\u00fcntet\u00e9s tov\u00e1bbra is lehets\u00e9ges<\/strong><\/li>\n\n\n\n<li><strong>M\u00f3dos\u00edt\u00e1sok eset\u00e9n alkalmazkod\u00e1s v\u00e1lhat sz\u00fcks\u00e9gess\u00e9<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A gyakorlatban ez azt jelenti, hogy a t\u00e1rsas\u00e1gi tagok tudatosan d\u00f6nthetnek arr\u00f3l, hogy megtartj\u00e1k-e a r\u00e9gi modellt, vagy \u00e1t\u00e1llnak az \u00faj jogszab\u00e1lyi helyzetre.<\/p>\n\n<p class=\"wp-block-paragraph\">Ez a szab\u00e1lyoz\u00e1s bizonyos rugalmass\u00e1got teremt, ugyanakkor <strong>el\u0151rel\u00e1t\u00f3 tervez\u00e9st<\/strong> k\u00f6vetel meg a j\u00f6v\u0151beli d\u00f6nt\u00e9sekn\u00e9l.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-spatere-vertragsanderungen\">K\u00e9s\u0151bbi szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1sok<\/h3>\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6s figyelmet \u00e9rdemelnek a <strong>t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s k\u00e9s\u0151bbi m\u00f3dos\u00edt\u00e1sai<\/strong>. Ugyanis pontosan itt mutatkozik meg a GesR\u00c4G 2023 gyakorlati hat\u00e1sa a legvil\u00e1gosabban. <\/p>\n\n<p class=\"wp-block-paragraph\">A <strong>c\u00e9gjegyz\u00e9kbe t\u00f6rt\u00e9n\u0151 m\u00f3dos\u00edt\u00e1sok<\/strong> csak akkor jegyezhet\u0151k be, ha a m\u00f3dos\u00edtott t\u00e1rsas\u00e1gi szerz\u0151d\u00e9sben egyidej\u0171leg <strong>megsz\u00fcntetik az alap\u00edt\u00e1si kedvezm\u00e9nyt<\/strong>. Ez\u00e1ltal k\u00f6zvetett alkalmazkod\u00e1si nyom\u00e1s keletkezik a megl\u00e9v\u0151 t\u00e1rsas\u00e1gok sz\u00e1m\u00e1ra. <\/p>\n\n<p class=\"wp-block-paragraph\">Aki teh\u00e1t m\u00f3dos\u00edtani szeretn\u00e9 t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s\u00e9t, annak egyidej\u0171leg foglalkoznia kell a megl\u00e9v\u0151 strukt\u00far\u00e1val. Egy egyszer\u0171 m\u00f3dos\u00edt\u00e1s tov\u00e1bbi kiigaz\u00edt\u00e1sok n\u00e9lk\u00fcl sok esetben <strong>m\u00e1r nem lehets\u00e9ges<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">A gyakorlat sz\u00e1m\u00e1ra ebb\u0151l a k\u00f6vetkez\u0151 ad\u00f3dik:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1sok \u00e1tfog\u00f3 jogi fel\u00fclvizsg\u00e1latot ig\u00e9nyelnek<\/strong><\/li>\n\n\n\n<li><strong>Az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g megsz\u00fcntet\u00e9se gyakran elker\u00fclhetetlenn\u00e9 v\u00e1lik<\/strong><\/li>\n\n\n\n<li><strong>A hi\u00e1nyz\u00f3 kiigaz\u00edt\u00e1sok bejegyz\u00e9si z\u00e1rlatokhoz vezetnek a c\u00e9gjegyz\u00e9kben<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eA megl\u00e9v\u0151 modellek ugyan fennmaradnak, de v\u00e1ltoz\u00e1sok eset\u00e9n elvesz\u00edtik gyakorlati alkalmazhat\u00f3s\u00e1gukat.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Ingyenes els\u0151 konzult\u00e1ci\u00f3\"><span class=\"mr-cta-link-normal\">V\u00e1lassza ki az id\u0151pontot most:<\/span><span class=\"mr-cta-link-bold\">Ingyenes els\u0151 konzult\u00e1ci\u00f3<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-praktische-bedeutung-des-gesrag-2023\">A Tjmt. 2023 gyakorlati jelent\u0151s\u00e9ge<\/h2>\n\n<p class=\"wp-block-paragraph\">A Tjmt. 2023 nemcsak pap\u00edron v\u00e1ltoztatja meg a t\u00e1rsas\u00e1gi jogot, hanem <strong>konkr\u00e9t hat\u00e1ssal van a mindennapi v\u00e1llalati \u00e9letre<\/strong>. Mind az alap\u00edt\u00f3knak, mind a megl\u00e9v\u0151 t\u00e1rsas\u00e1goknak \u00fajra kell igaz\u00edtaniuk d\u00f6nt\u00e9seiket. <\/p>\n\n<p class=\"wp-block-paragraph\">Az \u00faj alap\u00edt\u00e1sok eset\u00e9ben a helyzet jelent\u0151sen egyszer\u0171bb\u00e9 v\u00e1lt. Az alacsonyabb t\u0151kek\u00f6vetelm\u00e9nyek \u00e9s az \u00faj lehet\u0151s\u00e9gek <strong>gyorsabb \u00e9s egyszer\u0171bb bel\u00e9p\u00e9st<\/strong> eredm\u00e9nyeznek. <\/p>\n\n<p class=\"wp-block-paragraph\">A megl\u00e9v\u0151 Kft.-k eset\u00e9ben differenci\u00e1ltabb k\u00e9p rajzol\u00f3dik ki. Egyr\u00e9szt <strong>nincs azonnali k\u00e9nyszer az alkalmazkod\u00e1sra<\/strong>, m\u00e1sr\u00e9szt a k\u00e9s\u0151bbi v\u00e1ltoz\u00e1sok \u00faj jogi k\u00f6vetelm\u00e9nyeket t\u00e1masztanak. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6sszess\u00e9g\u00e9ben a gyakorlati jelent\u0151s\u00e9g a k\u00f6vetkez\u0151k\u00e9ppen foglalhat\u00f3 \u00f6ssze:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A c\u00e9galap\u00edt\u00e1sok megk\u00f6nny\u00edt\u00e9se<\/strong><\/li>\n\n\n\n<li><strong>Nagyobb rugalmass\u00e1g a t\u00e1rsas\u00e1gi jogi strukt\u00far\u00e1kban<\/strong><\/li>\n\n\n\n<li><strong>Hossz\u00fa t\u00e1v\u00fa alkalmazkod\u00e1si nyom\u00e1s a megl\u00e9v\u0151 t\u00e1rsas\u00e1gokra<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A t\u00f6rv\u00e9ny teh\u00e1t egy\u00e9rtelm\u0171 ir\u00e1nyvonalat k\u00f6vet: <strong>egyszer\u0171s\u00edt\u00e9s a bel\u00e9p\u00e9sn\u00e9l \u00e9s moderniz\u00e1l\u00e1s a megl\u00e9v\u0151 \u00e1llom\u00e1nyban<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Az \u00d6n el\u0151nyei \u00fcgyv\u00e9di seg\u00edts\u00e9ggel<\/h2>\n\n<p class=\"wp-block-paragraph\">A Tjmt. 2023 sz\u00e1mos lehet\u0151s\u00e9get, de <strong>jogi buktat\u00f3kat<\/strong> is rejt, amelyek els\u0151 pillant\u00e1sra nem mindig felismerhet\u0151k. K\u00fcl\u00f6n\u00f6sen a megl\u00e9v\u0151 Kft.-k eset\u00e9ben egy rossz d\u00f6nt\u00e9s hossz\u00fa t\u00e1v\u00fa k\u00f6vetkezm\u00e9nyekkel j\u00e1rhat. <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6sen a szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1sok vagy strat\u00e9giai \u00e1talak\u00edt\u00e1sok eset\u00e9n d\u00f6nt\u0151 fontoss\u00e1g\u00fa a megalapozott jogi \u00e9rt\u00e9kel\u00e9s.<\/p>\n\n<p class=\"wp-block-paragraph\">Az \u00d6n konkr\u00e9t el\u0151nyei:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00e1rsas\u00e1gi szerz\u0151d\u00e9s\u00e9nek jogbiztos kialak\u00edt\u00e1sa<\/strong><\/li>\n\n\n\n<li><strong>Bejegyz\u00e9si z\u00e1rlatok \u00e9s k\u00e9sedelmek elker\u00fcl\u00e9se<\/strong><\/li>\n\n\n\n<li><strong>Az \u00faj jogi lehet\u0151s\u00e9gek optim\u00e1lis kihaszn\u00e1l\u00e1sa<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eEzzel biztos\u00edtja, hogy t\u00e1rsas\u00e1ga ne csak jogszab\u00e1lyoknak megfelel\u0151 maradjon, hanem strat\u00e9giailag is helyesen legyen pozicion\u00e1lva.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Ingyenes els\u0151 konzult\u00e1ci\u00f3\"><span class=\"mr-cta-link-normal\">V\u00e1lassza ki az id\u0151pontot most:<\/span><span class=\"mr-cta-link-bold\">Ingyenes els\u0151 konzult\u00e1ci\u00f3<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Gyakran ism\u00e9telt k\u00e9rd\u00e9sek \u2013 GYIK<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-gesraegfaq01 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/hu\\\/cegalapitas\\\/tarsasagi-jogi-modosito-torveny-2023\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mi a Tjmt. 2023 egyszer\\u0171en elmagyar\\u00e1zva?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A Tjmt. 2023 egy olyan t\\u00f6rv\\u00e9ny, amely moderniz\\u00e1lta a t\\u00e1rsas\\u00e1gi jogot Ausztri\\u00e1ban. F\\u0151leg a c\\u00e9galap\\u00edt\\u00e1st k\\u00f6nny\\u00edti meg, \\u00e9s \\u00faj lehet\\u0151s\\u00e9geket hoz a t\\u0151k\\u00e9s t\\u00e1rsas\\u00e1gok sz\\u00e1m\\u00e1ra. K\\u00fcl\\u00f6n\\u00f6sen fontos a t\\u00f6rzst\\u0151ke cs\\u00f6kkent\\u00e9se \\u00e9s a Rugalmas T\\u0151k\\u00e9s T\\u00e1rsas\\u00e1g bevezet\\u00e9se. Az alap\\u00edt\\u00f3k \\u00e9s a megl\\u00e9v\\u0151 v\\u00e1llalatok sz\\u00e1m\\u00e1ra \\u00faj lehet\\u0151s\\u00e9gek \\u00e9s keretfelt\\u00e9telek ad\\u00f3dnak ebb\\u0151l.   \"}},{\"@type\":\"Question\",\"name\":\"Mi v\\u00e1ltozott a Kft.-n\\u00e9l a Tjmt. 2023 \\u00e1ltal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A legfontosabb v\\u00e1ltoz\\u00e1s a Kft. t\\u00f6rzst\\u0151k\\u00e9j\\u00e9t \\u00e9rinti. Ezt 35 000 eur\\u00f3r\\u00f3l 10 000 eur\\u00f3ra cs\\u00f6kkentett\\u00e9k. Ennek k\\u00f6sz\\u00f6nhet\\u0151en az alap\\u00edt\\u00e1skor m\\u00e1r csak legal\\u00e1bb 5 000 eur\\u00f3t kell befizetni. Ezenk\\u00edv\\u00fcl az alap\\u00edt\\u00e1si kiv\\u00e1lts\\u00e1got az \\u00faj Kft.-k sz\\u00e1m\\u00e1ra elt\\u00f6r\\u00f6lt\\u00e9k, mivel m\\u00e1r nincs r\\u00e1 sz\\u00fcks\\u00e9g.   \"}},{\"@type\":\"Question\",\"name\":\"Mi a Rugalmas T\\u0151k\\u00e9s T\\u00e1rsas\\u00e1g?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A Rugalmas T\\u0151k\\u00e9s T\\u00e1rsas\\u00e1g egy \\u00faj jogi forma, amelyet a Tjmt. 2023 vezetett be. Egyes\\u00edti a Kft. \\u00e9s az Rt. elemeit, \\u00e9s nagyobb rugalmass\\u00e1got k\\u00edn\\u00e1l a r\\u00e9szesed\\u00e9sek ter\\u00e9n. Ez a forma k\\u00fcl\\u00f6n\\u00f6sen alkalmas startupok \\u00e9s befektet\\u0151kkel vagy munkav\\u00e1llal\\u00f3i r\\u00e9szesed\\u00e9sekkel rendelkez\\u0151 v\\u00e1llalatok sz\\u00e1m\\u00e1ra.  \"}},{\"@type\":\"Question\",\"name\":\"\\u00c9rv\\u00e9nyes m\\u00e9g az alap\\u00edt\\u00e1si kiv\\u00e1lts\\u00e1g a megl\\u00e9v\\u0151 Kft.-k sz\\u00e1m\\u00e1ra?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Igen, a megl\\u00e9v\\u0151, alap\\u00edt\\u00e1si kiv\\u00e1lts\\u00e1ggal rendelkez\\u0151 Kft.-k megtartj\\u00e1k kiv\\u00e1lts\\u00e1gukat. Nem kell azonnal megsz\\u00fcntetni\\u00fck, vagy tov\\u00e1bbi t\\u0151k\\u00e9t befizetni\\u00fck. Azonban a t\\u00e1rsas\\u00e1gi szerz\\u0151d\\u00e9s k\\u00e9s\\u0151bbi m\\u00f3dos\\u00edt\\u00e1sai eset\\u00e9n sz\\u00fcks\\u00e9gess\\u00e9 v\\u00e1lhat a kiv\\u00e1lts\\u00e1g megsz\\u00fcntet\\u00e9se.  \"}},{\"@type\":\"Question\",\"name\":\"Kell-e most valamit v\\u00e1ltoztatnom, mint megl\\u00e9v\\u0151 Kft.-nek?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nem, nincs azonnali teend\\u0151. A megl\\u00e9v\\u0151 Kft.-k alapvet\\u0151en megtarthatj\\u00e1k strukt\\u00far\\u00e1jukat. Azonban a tervezett v\\u00e1ltoztat\\u00e1sokat j\\u00f3l el\\u0151 kell k\\u00e9sz\\u00edteni, mivel \\u00faj jogszab\\u00e1lyi el\\u0151\\u00edr\\u00e1sokat kell figyelembe venni. Ez\\u00e9rt jogi fel\\u00fclvizsg\\u00e1lat javasolt.   \"}},{\"@type\":\"Question\",\"name\":\"Egyszer\\u0171bb\\u00e9 v\\u00e1lt a Kft. alap\\u00edt\\u00e1sa a Tjmt. 2023 \\u00e1ltal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Igen, a Kft. alap\\u00edt\\u00e1sa jelent\\u0151sen egyszer\\u0171bb\\u00e9 v\\u00e1lt. Az alacsonyabb t\\u00f6rzst\\u0151ke miatt kevesebb indul\\u00f3 t\\u0151ke sz\\u00fcks\\u00e9ges. Ugyanakkor kevesebb bonyolult k\\u00fcl\\u00f6nleges szab\\u00e1ly van, mint kor\\u00e1bban. Ez\\u00e1ltal az \\u00f6n\\u00e1ll\\u00f3s\\u00e1gba val\\u00f3 bel\\u00e9p\\u00e9s sok v\\u00e1llalkoz\\u00f3 sz\\u00e1m\\u00e1ra re\\u00e1lisabb\\u00e1 v\\u00e1lik.   \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-1 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mi a Tjmt. 2023 egyszer\u0171en elmagyar\u00e1zva?<\/span><\/div><div class=\"uagb-faq-content\"><p>A Tjmt. 2023 egy olyan t\u00f6rv\u00e9ny, amely moderniz\u00e1lta a t\u00e1rsas\u00e1gi jogot Ausztri\u00e1ban. F\u0151leg a c\u00e9galap\u00edt\u00e1st k\u00f6nny\u00edti meg, \u00e9s \u00faj lehet\u0151s\u00e9geket hoz a t\u0151k\u00e9s t\u00e1rsas\u00e1gok sz\u00e1m\u00e1ra. K\u00fcl\u00f6n\u00f6sen fontos a t\u00f6rzst\u0151ke cs\u00f6kkent\u00e9se \u00e9s a Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1g bevezet\u00e9se. Az alap\u00edt\u00f3k \u00e9s a megl\u00e9v\u0151 v\u00e1llalatok sz\u00e1m\u00e1ra \u00faj lehet\u0151s\u00e9gek \u00e9s keretfelt\u00e9telek ad\u00f3dnak ebb\u0151l.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mi v\u00e1ltozott a Kft.-n\u00e9l a Tjmt. 2023 \u00e1ltal?<\/span><\/div><div class=\"uagb-faq-content\"><p>A legfontosabb v\u00e1ltoz\u00e1s a Kft. t\u00f6rzst\u0151k\u00e9j\u00e9t \u00e9rinti. Ezt 35 000 eur\u00f3r\u00f3l 10 000 eur\u00f3ra cs\u00f6kkentett\u00e9k. Ennek k\u00f6sz\u00f6nhet\u0151en az alap\u00edt\u00e1skor m\u00e1r csak legal\u00e1bb 5 000 eur\u00f3t kell befizetni. Ezenk\u00edv\u00fcl az alap\u00edt\u00e1si kiv\u00e1lts\u00e1got az \u00faj Kft.-k sz\u00e1m\u00e1ra elt\u00f6r\u00f6lt\u00e9k, mivel m\u00e1r nincs r\u00e1 sz\u00fcks\u00e9g.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-3 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Mi a Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1g?<\/span><\/div><div class=\"uagb-faq-content\"><p>A Rugalmas T\u0151k\u00e9s T\u00e1rsas\u00e1g egy \u00faj jogi forma, amelyet a Tjmt. 2023 vezetett be. Egyes\u00edti a Kft. \u00e9s az Rt. elemeit, \u00e9s nagyobb rugalmass\u00e1got k\u00edn\u00e1l a r\u00e9szesed\u00e9sek ter\u00e9n. Ez a forma k\u00fcl\u00f6n\u00f6sen alkalmas startupok \u00e9s befektet\u0151kkel vagy munkav\u00e1llal\u00f3i r\u00e9szesed\u00e9sekkel rendelkez\u0151 v\u00e1llalatok sz\u00e1m\u00e1ra.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00c9rv\u00e9nyes m\u00e9g az alap\u00edt\u00e1si kiv\u00e1lts\u00e1g a megl\u00e9v\u0151 Kft.-k sz\u00e1m\u00e1ra?<\/span><\/div><div class=\"uagb-faq-content\"><p>Igen, a megl\u00e9v\u0151, alap\u00edt\u00e1si kiv\u00e1lts\u00e1ggal rendelkez\u0151 Kft.-k megtartj\u00e1k kiv\u00e1lts\u00e1gukat. Nem kell azonnal megsz\u00fcntetni\u00fck, vagy tov\u00e1bbi t\u0151k\u00e9t befizetni\u00fck. Azonban a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s k\u00e9s\u0151bbi m\u00f3dos\u00edt\u00e1sai eset\u00e9n sz\u00fcks\u00e9gess\u00e9 v\u00e1lhat a kiv\u00e1lts\u00e1g megsz\u00fcntet\u00e9se.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kell-e most valamit v\u00e1ltoztatnom, mint megl\u00e9v\u0151 Kft.-nek?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nem, nincs azonnali teend\u0151. A megl\u00e9v\u0151 Kft.-k alapvet\u0151en megtarthatj\u00e1k strukt\u00far\u00e1jukat. Azonban a tervezett v\u00e1ltoztat\u00e1sokat j\u00f3l el\u0151 kell k\u00e9sz\u00edteni, mivel \u00faj jogszab\u00e1lyi el\u0151\u00edr\u00e1sokat kell figyelembe venni. Ez\u00e9rt jogi fel\u00fclvizsg\u00e1lat javasolt.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gesraegfaq01-6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Egyszer\u0171bb\u00e9 v\u00e1lt a Kft. alap\u00edt\u00e1sa a Tjmt. 2023 \u00e1ltal?<\/span><\/div><div class=\"uagb-faq-content\"><p>Igen, a Kft. alap\u00edt\u00e1sa jelent\u0151sen egyszer\u0171bb\u00e9 v\u00e1lt. Az alacsonyabb t\u00f6rzst\u0151ke miatt kevesebb indul\u00f3 t\u0151ke sz\u00fcks\u00e9ges. Ugyanakkor kevesebb bonyolult k\u00fcl\u00f6nleges szab\u00e1ly van, mint kor\u00e1bban. Ez\u00e1ltal az \u00f6n\u00e1ll\u00f3s\u00e1gba val\u00f3 bel\u00e9p\u00e9s sok v\u00e1llalkoz\u00f3 sz\u00e1m\u00e1ra re\u00e1lisabb\u00e1 v\u00e1lik.   <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Ingyenes els\u0151 konzult\u00e1ci\u00f3\"><span class=\"mr-cta-link-normal\">V\u00e1lassza ki az id\u0151pontot most:<\/span><span class=\"mr-cta-link-bold\">Ingyenes els\u0151 konzult\u00e1ci\u00f3<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 A T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 (Tjmt. 2023) egy osztr\u00e1k reformt\u00f6rv\u00e9ny, amely 2024. janu\u00e1r 1-j\u00e9vel l\u00e9nyegesen megv\u00e1ltoztatta a t\u0151k\u00e9s t\u00e1rsas\u00e1gok jog\u00e1t. Els\u0151sorban bevezette az \u00faj &#8230;","protected":false},"author":1,"featured_media":152414,"parent":42742,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[941],"tags":[],"class_list":["post-152413","page","type-page","status-publish","has-post-thumbnail","hentry","category-cegjog"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GesRAEG2023-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/hu\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 A T\u00e1rsas\u00e1gi jogi m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny 2023 (Tjmt. 2023) egy osztr\u00e1k reformt\u00f6rv\u00e9ny, amely 2024. janu\u00e1r 1-j\u00e9vel l\u00e9nyegesen megv\u00e1ltoztatta a t\u0151k\u00e9s t\u00e1rsas\u00e1gok jog\u00e1t. Els\u0151sorban bevezette az \u00faj ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/152413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/comments?post=152413"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/152413\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/42742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/media\/152414"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/media?parent=152413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/categories?post=152413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/tags?post=152413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}