{"id":161923,"date":"2026-06-04T12:00:00","date_gmt":"2026-06-04T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/cegalapitas\/nominalis-tokeleszallitas-gmbh\/"},"modified":"2026-06-04T12:35:52","modified_gmt":"2026-06-04T10:35:52","slug":"nominalis-tokeleszallitas-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/hu\/cegalapitas\/nominalis-tokeleszallitas-gmbh\/","title":{"rendered":"Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s GmbH<\/h2><ul><li><a href=\"#h-nominelle-kapitalherabsetzung-gmbh\" data-level=\"2\">Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s GmbH<\/a><\/li><li><a href=\"#h-zweck-und-wirtschaftliche-bedeutung\" data-level=\"2\">C\u00e9l \u00e9s gazdas\u00e1gi jelent\u0151s\u00e9g<\/a><ul><li><a href=\"#h-rolle-bei-der-sanierung-der-gmbh\" data-level=\"3\">Szerepe a GmbH szan\u00e1l\u00e1s\u00e1ban<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechtliche-voraussetzungen-nach-dem-gmbhg\" data-level=\"2\">Jogi felt\u00e9telek a GmbHG szerint<\/a><\/li><li><a href=\"#h-ablauf-der-nominellen-kapitalherabsetzung\" data-level=\"2\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s folyamata<\/a><\/li><li><a href=\"#h-unterschiede-zur-vereinfachten-kapitalherabsetzung\" data-level=\"2\">K\u00fcl\u00f6nbs\u00e9gek az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1shoz k\u00e9pest<\/a><ul><li><a href=\"#h-zielsetzung-und-anwendungsbereich\" data-level=\"3\">C\u00e9lkit\u0171z\u00e9s \u00e9s alkalmaz\u00e1si ter\u00fclet<\/a><\/li><\/ul><\/li><li><a href=\"#h-kombination-mit-kapitalerhohung\" data-level=\"2\">Kombin\u00e1ci\u00f3 t\u0151keemel\u00e9ssel<\/a><\/li><li><a href=\"#h-auswirkungen-auf-gesellschafter-und-gesellschaft\" data-level=\"2\">Hat\u00e1sok a tagokra \u00e9s a t\u00e1rsas\u00e1gra<\/a><ul><li><a href=\"#h-typische-anwendungsfalle-in-der-praxis\" data-level=\"3\">Tipikus alkalmaz\u00e1si esetek a gyakorlatban<\/a><\/li><\/ul><\/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-nominelle-kapitalherabsetzung-gmbh\">Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\">A <strong>GmbH nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1sa<\/strong> a <strong>t\u00f6rzst\u0151ke k\u00f6nyv szerinti cs\u00f6kkent\u00e9se<\/strong>, amely sor\u00e1n <strong>az \u00f6sszes tag t\u00f6rzsbet\u00e9t\u00e9nek n\u00e9v\u00e9rt\u00e9ke ar\u00e1nyosan cs\u00f6kken<\/strong>. <strong>A cs\u00f6kkent\u00e9s alapvet\u0151en minden t\u00f6rzsbet\u00e9tet azonos ar\u00e1nyban \u00e9rint<\/strong>, an\u00e9lk\u00fcl, hogy vagyon \u00e1ramlana ki a t\u00e1rsas\u00e1gb\u00f3l. Els\u0151sorban a <strong>felhalmozott vesztes\u00e9gek kiegyenl\u00edt\u00e9s\u00e9re<\/strong> \u00e9s a kimutatott t\u0151ke t\u00e9nyleges gazdas\u00e1gi helyzethez val\u00f3 igaz\u00edt\u00e1s\u00e1ra szolg\u00e1l. <\/p>\n\n<p class=\"wp-block-paragraph\">Az effekt\u00edv t\u0151kelesz\u00e1ll\u00edt\u00e1ssal ellent\u00e9tben <strong>nem t\u00f6rt\u00e9nik kifizet\u00e9s a tagoknak, \u00e9s nem v\u00e1ltozik a t\u00e9nyleges vagyoni helyzet<\/strong>. Jogilag azonban a <strong>t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1s\u00e1nak<\/strong> min\u0151s\u00fcl a <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>GmbHG<\/strong> <strong>54.<\/strong> <strong>\u00e9s k\u00f6vetkez\u0151<\/strong> <strong>paragrafusai<\/strong><\/a> szerint, ami megfelel\u0151 hat\u00e1rozatot \u00e9s a c\u00e9gjegyz\u00e9kbe val\u00f3 bejegyz\u00e9st ig\u00e9nyel. <\/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\"><strong>Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1sr\u00f3l<\/strong> akkor besz\u00e9l\u00fcnk, ha egy GmbH t\u00f6rzst\u0151k\u00e9j\u00e9t <strong>csak sz\u00e1mviteli szempontb\u00f3l cs\u00f6kkentik a vesztes\u00e9gek fedez\u00e9s\u00e9re<\/strong>, an\u00e9lk\u00fcl, hogy p\u00e9nz \u00e1ramlana a tagokhoz.<\/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\/Nominelle-Kapitalherabsetzung-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung.webp\" alt=\"Mi a GmbH nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1sa, \u00e9s mikor c\u00e9lszer\u0171, k\u00f6z\u00e9rthet\u0151en elmagyar\u00e1zva, p\u00e9ld\u00e1kkal \u00e9s folyamattal.\" >\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 nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s nem csup\u00e1n egy k\u00f6nyvel\u00e9si l\u00e9p\u00e9s, hanem egy c\u00e9lzott eszk\u00f6z arra, hogy egy GmbH gazdas\u00e1gi val\u00f3s\u00e1g\u00e1t jogilag tiszt\u00e1n t\u00fckr\u00f6zze, \u00e9s er\u0151s\u00edtse a k\u00fcls\u0151 bizalmat.\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-zweck-und-wirtschaftliche-bedeutung\">C\u00e9l \u00e9s gazdas\u00e1gi jelent\u0151s\u00e9g<\/h2>\n\n<p class=\"wp-block-paragraph\">A <strong>nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s<\/strong> els\u0151sorban <strong>m\u00e9rlegbeli \u00e9s strat\u00e9giai funkci\u00f3t<\/strong> t\u00f6lt be. Nem v\u00e1ltoztatja meg a GmbH t\u00e9nyleges vagyon\u00e1t, hanem biztos\u00edtja, hogy a kimutatott t\u00f6rzst\u0151ke ism\u00e9t megfeleljen a gazdas\u00e1gi val\u00f3s\u00e1gnak. <\/p>\n\n<p class=\"wp-block-paragraph\">Sok v\u00e1llalat vesztes\u00e9ges \u00e9vek ut\u00e1n olyan helyzetbe ker\u00fcl, amikor a t\u00f6rzst\u0151ke pap\u00edron magasnak t\u0171nik, b\u00e1r a saj\u00e1t t\u0151ke m\u00e1r jelent\u0151sen zsugorodott. Ez az elt\u00e9r\u00e9s <strong>bizonytalans\u00e1got vagy bizalmatlans\u00e1got v\u00e1lthat ki<\/strong> a bankok, \u00fczleti partnerek \u00e9s befektet\u0151k k\u00f6r\u00e9ben. Pontosan itt l\u00e9p be a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tisztas\u00e1got teremt \u00e9s jav\u00edtja a m\u00e9rleg inform\u00e1ci\u00f3s \u00e9rt\u00e9k\u00e9t. Ez\u00e1ltal a GmbH <strong>\u00e1tl\u00e1that\u00f3bb\u00e1 \u00e9s jobban meg\u00edt\u00e9lhet\u0151v\u00e9<\/strong> v\u00e1lik. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipikus gazdas\u00e1gi c\u00e9lok:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A m\u00e9rleg tiszt\u00edt\u00e1sa<\/strong>, hogy a vesztes\u00e9gek helyesen legyenek kimutatva<\/li>\n\n\n\n<li><strong>Re\u00e1lis t\u0151kek\u00e9p helyre\u00e1ll\u00edt\u00e1sa<\/strong><\/li>\n\n\n\n<li><strong>A t\u00e1rgyal\u00e1si poz\u00edci\u00f3 jav\u00edt\u00e1sa<\/strong> bankokkal vagy befektet\u0151kkel szemben<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Az int\u00e9zked\u00e9s teh\u00e1t nem puszt\u00e1n form\u00e1lis l\u00e9p\u00e9s, hanem fontos eszk\u00f6z a <strong>t\u00e1rsas\u00e1g gazdas\u00e1gi hiteless\u00e9g\u00e9nek<\/strong> er\u0151s\u00edt\u00e9s\u00e9re.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-rolle-bei-der-sanierung-der-gmbh\">Szerepe a GmbH szan\u00e1l\u00e1s\u00e1ban<\/h3>\n\n<p class=\"wp-block-paragraph\">A gyakorlatban a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s <strong>k\u00f6zponti szerepet j\u00e1tszik<\/strong> egy GmbH szan\u00e1l\u00e1s\u00e1ban. Gyakran ez az els\u0151 l\u00e9p\u00e9s, miel\u0151tt tov\u00e1bbi int\u00e9zked\u00e9sek k\u00f6vetkezn\u00e9nek. <\/p>\n\n<p class=\"wp-block-paragraph\">Ha a vesztes\u00e9gek felem\u00e9sztett\u00e9k a saj\u00e1t t\u0151k\u00e9t, \u00fagynevezett alulm\u00e9rleg alakul ki. Ez a helyzet kifel\u00e9 probl\u00e9m\u00e1snak t\u0171nik, m\u00e9g akkor is, ha az operat\u00edv \u00fczletmenet m\u00e1r stabilan m\u0171k\u00f6dik. A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s seg\u00edt ezt az egyens\u00falyhi\u00e1nyt <strong>l\u00e1that\u00f3an korrig\u00e1lni<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Alapot teremt tov\u00e1bbi szan\u00e1l\u00e1si l\u00e9p\u00e9sekhez, mert \u201erendbe teszi\u201d a m\u00e9rleget. Csak ezut\u00e1n lehet \u00faj befektet\u0151ket szerezni, vagy t\u0151keint\u00e9zked\u00e9seket \u00e9rtelmesen v\u00e9grehajtani. <\/p>\n\n<p class=\"wp-block-paragraph\">A gyakorlatban gyakran kombin\u00e1lj\u00e1k a k\u00f6vetkez\u0151kkel:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u0151keemel\u00e9ssel<\/strong>, hogy friss p\u00e9nzt juttassanak a t\u00e1rsas\u00e1gba<\/li>\n\n\n\n<li><strong>\u00c1tszervez\u00e9si int\u00e9zked\u00e9sekkel<\/strong>, amelyek igaz\u00edtj\u00e1k az \u00fczleti modellt<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Fontos: A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s \u00f6nmag\u00e1ban nem oldja meg a p\u00e9nz\u00fcgyi probl\u00e9m\u00e1kat. <strong>Tiszt\u00edtott m\u00e9rleg alapj\u00e1t<\/strong> teremti meg, \u00e9s ezzel megk\u00f6nny\u00edti a tov\u00e1bbi szan\u00e1l\u00e1si l\u00e9p\u00e9seket. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtliche-voraussetzungen-nach-dem-gmbhg\">Jogi felt\u00e9telek a GmbHG szerint<\/h2>\n\n<p class=\"wp-block-paragraph\">M\u00e9g ha nem is \u00e1ramlik p\u00e9nz, a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s <strong>jogilag relev\u00e1ns v\u00e1ltoz\u00e1st<\/strong> jelent. Figyelembe kell venni a GmbHG <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">6. \u00a7-a<\/a> szerinti 10 000 eur\u00f3s t\u00f6rv\u00e9nyes minim\u00e1lis t\u0151k\u00e9t is. <\/p>\n\n<p class=\"wp-block-paragraph\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s a <strong>t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1sa<\/strong>. Ehhez <strong>taggy\u0171l\u00e9si hat\u00e1rozat<\/strong> sz\u00fcks\u00e9ges, amelyet <strong>k\u00f6zjegyz\u0151nek kell hiteles\u00edtenie<\/strong>. A t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1s\u00e1hoz alapvet\u0151en a <strong>leadott szavazatok h\u00e1romnegyed\u00e9nek t\u00f6bbs\u00e9ge<\/strong> sz\u00fcks\u00e9ges, b\u00e1r a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s szigor\u00fabb el\u0151\u00edr\u00e1sokat is tartalmazhat.  <\/p>\n\n<p class=\"wp-block-paragraph\">A <strong>GmbHG<\/strong> <strong>54.<\/strong> <strong>\u00e9s k\u00f6vetkez\u0151<\/strong> <strong>paragrafusai<\/strong> szerinti nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s nem egyetlen c\u00e9gjegyz\u00e9kbeli l\u00e9p\u00e9sb\u0151l \u00e1ll. El\u0151sz\u00f6r a <strong>tervezett t\u0151kelesz\u00e1ll\u00edt\u00e1st<\/strong> be kell jelenteni a c\u00e9gjegyz\u00e9kbe, \u00e9s bejegyz\u00e9s ut\u00e1n k\u00f6zz\u00e9 kell tenni. Ezut\u00e1n k\u00f6vetkezik a t\u00f6rv\u00e9nyes <strong>felh\u00edv\u00e1si elj\u00e1r\u00e1s a hitelez\u0151k v\u00e9delm\u00e9ben<\/strong>. Csak <strong>a hitelez\u0151i hat\u00e1rid\u0151 lej\u00e1rt\u00e1t k\u00f6vet\u0151en<\/strong> lehet a t\u0151kelesz\u00e1ll\u00edt\u00e1s \u00e1ltal okozott t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1s\u00e1t bejelenteni a c\u00e9gjegyz\u00e9kbe.   <\/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\">\u201eB\u00e1r kifizet\u00e9s nem t\u00f6rt\u00e9nik, a GmbHG szerinti t\u0151kelesz\u00e1ll\u00edt\u00e1s \u00e1ltal\u00e1nos szab\u00e1lyai \u00e9rv\u00e9nyesek. Ez azt mutatja, hogy a jogalkot\u00f3 nagy hangs\u00falyt fektet a jogbiztons\u00e1gra \u00e9s a vil\u00e1gos dokument\u00e1ci\u00f3ra. \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-ablauf-der-nominellen-kapitalherabsetzung\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s folyamata<\/h2>\n\n<p class=\"wp-block-paragraph\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s <strong>egy\u00e9rtelm\u0171en struktur\u00e1lt folyamatot<\/strong> k\u00f6vet, m\u00e9g akkor is, ha nem \u00e1ramlik p\u00e9nz a t\u00e1rsas\u00e1gb\u00f3l. A jogalkot\u00f3 form\u00e1lis elj\u00e1r\u00e1st \u00edr el\u0151 az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9s a jogbiztons\u00e1g garant\u00e1l\u00e1sa \u00e9rdek\u00e9ben. <\/p>\n\n<p class=\"wp-block-paragraph\">A folyamat a tagok d\u00f6nt\u00e9s\u00e9vel kezd\u0151dik. <strong>Meghat\u00e1rozz\u00e1k, milyen m\u00e9rt\u00e9kben cs\u00f6kkentik a t\u00f6rzst\u0151k\u00e9t, \u00e9s milyen c\u00e9lt<\/strong> szolg\u00e1l az int\u00e9zked\u00e9s. Ez a l\u00e9p\u00e9s k\u00e9pezi az alapj\u00e1t minden tov\u00e1bbi cselekedetnek.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ezt k\u00f6veti a <strong>jogi v\u00e9grehajt\u00e1s<\/strong>. A t\u00e1rsas\u00e1g m\u00f3dos\u00edtja a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9st, \u00e9s bejelenti a tervezett v\u00e1ltoz\u00e1st a c\u00e9gjegyz\u00e9kbe. A t\u0151kelesz\u00e1ll\u00edt\u00e1s csak a bejegyz\u00e9ssel v\u00e1lik hat\u00e1lyoss\u00e1.  <\/p>\n\n<p class=\"wp-block-paragraph\">A tipikus folyamat mag\u00e1ban foglalja:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hat\u00e1rozathozatal a tagok \u00e1ltal<\/strong> \u00e9s k\u00f6zjegyz\u0151i hiteles\u00edt\u00e9s<\/li>\n\n\n\n<li><strong>A tervezett t\u0151kelesz\u00e1ll\u00edt\u00e1s bejelent\u00e9se<\/strong> a c\u00e9gjegyz\u00e9kbe<\/li>\n\n\n\n<li><strong>K\u00f6zz\u00e9t\u00e9tel \u00e9s hitelez\u0151i elj\u00e1r\u00e1s<\/strong> a hitelez\u0151k v\u00e9delm\u00e9ben<\/li>\n\n\n\n<li><strong>A szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1s v\u00e9gleges bejelent\u00e9se<\/strong> a hat\u00e1rid\u0151 lej\u00e1rt\u00e1t k\u00f6vet\u0151en<\/li>\n\n\n\n<li><strong>Bejegyz\u00e9s a c\u00e9gjegyz\u00e9kbe<\/strong> mint z\u00e1r\u00f3 hat\u00e1lyos\u00edt\u00e1si l\u00e9p\u00e9s<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-unterschiede-zur-vereinfachten-kapitalherabsetzung\">K\u00fcl\u00f6nbs\u00e9gek az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1shoz k\u00e9pest<\/h2>\n\n<p class=\"wp-block-paragraph\">A nomin\u00e1lis \u00e9s az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1s hasonl\u00f3 c\u00e9lokat k\u00f6vet, azonban <strong>jogi kialak\u00edt\u00e1sukban \u00e9s a hitelez\u0151kkel val\u00f3 b\u00e1n\u00e1sm\u00f3dban<\/strong> k\u00fcl\u00f6nb\u00f6znek.<\/p>\n\n<p class=\"wp-block-paragraph\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s \u00e1ltal\u00e1ban a vesztes\u00e9gek kiegyenl\u00edt\u00e9s\u00e9re szolg\u00e1l. Az egyszer\u0171s\u00edtett v\u00e1ltozat kifejezetten arra k\u00e9sz\u00fclt, hogy <strong>a m\u00e9rlegbeli vesztes\u00e9geket gyorsabban \u00e9s kevesebb formai akad\u00e1llyal<\/strong> sz\u00fcntesse meg. <\/p>\n\n<p class=\"wp-block-paragraph\">A hitelez\u0151v\u00e9delemben rejlik egy k\u00f6zponti k\u00fcl\u00f6nbs\u00e9g. B\u00e1r vagyon nem \u00e1ramlik ki, a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s eset\u00e9n a GmbHG 54. \u00e9s k\u00f6vetkez\u0151 paragrafusainak formai el\u0151\u00edr\u00e1sai m\u00e9gis \u00e9rv\u00e9nyesek. Az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1sn\u00e1l ez a v\u00e9delem <strong>jelent\u0151sen cs\u00f6kken<\/strong>, mivel nem t\u00f6rt\u00e9nik vagyonkifizet\u00e9s a tagoknak.  <\/p>\n\n<p class=\"wp-block-paragraph\">A legfontosabb k\u00fcl\u00f6nbs\u00e9gek a k\u00f6vetkez\u0151kben mutatkoznak meg:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00e9lir\u00e1ny<\/strong>, mivel az egyszer\u0171s\u00edtett forma szigor\u00faan a vesztes\u00e9gfedez\u00e9sre ir\u00e1nyul<\/li>\n\n\n\n<li><strong>Elj\u00e1r\u00e1si r\u00e1ford\u00edt\u00e1s<\/strong>, amely az egyszer\u0171s\u00edtett v\u00e1ltozatn\u00e1l alacsonyabb<\/li>\n\n\n\n<li><strong>Hitelez\u0151v\u00e9delem<\/strong>, amely az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1sn\u00e1l enyh\u00e9bb<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ez a megk\u00fcl\u00f6nb\u00f6ztet\u00e9s d\u00f6nt\u0151, mert meghat\u00e1rozza, <strong>milyen gyorsan \u00e9s milyen kock\u00e1zattal<\/strong> hajthat\u00f3 v\u00e9gre egy t\u0151keint\u00e9zked\u00e9s.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zielsetzung-und-anwendungsbereich\">C\u00e9lkit\u0171z\u00e9s \u00e9s alkalmaz\u00e1si ter\u00fclet<\/h3>\n\n<p class=\"wp-block-paragraph\">A n\u00e9vleges t\u0151kelesz\u00e1ll\u00edt\u00e1s <strong>vil\u00e1gos \u00e9s c\u00e9lzott c\u00e9lkit\u0171z\u00e9st<\/strong> k\u00f6vet. C\u00e9lja, hogy a GmbH m\u00e9rleg\u00e9t a gazdas\u00e1gi val\u00f3s\u00e1ghoz igaz\u00edtsa, \u00e9s ez\u00e1ltal szil\u00e1rd alapot teremtsen a j\u00f6v\u0151beli d\u00f6nt\u00e9sekhez. <\/p>\n\n<p class=\"wp-block-paragraph\">Alkalmaz\u00e1si ter\u00fclete els\u0151sorban olyan helyzetekben van, ahol a vesztes\u00e9gek cs\u00f6kkentett\u00e9k a saj\u00e1t t\u0151k\u00e9t, \u00e9s a kimutatott t\u00f6rzst\u0151ke m\u00e1r nem felel meg a t\u00e9nyleges helyzetnek.<\/p>\n\n<p class=\"wp-block-paragraph\">Tipikus alkalmaz\u00e1si ter\u00fcletek:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>M\u00e9rlegbeli vesztes\u00e9gek kiegyenl\u00edt\u00e9se<\/strong> gazdas\u00e1gilag neh\u00e9z \u00e9vek ut\u00e1n<\/li>\n\n\n\n<li><strong>Szan\u00e1l\u00e1si int\u00e9zked\u00e9sek<\/strong> vagy \u00e1tszervez\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se<\/li>\n\n\n\n<li><strong>Tiszta kiindul\u00e1si alap teremt\u00e9se<\/strong> befektet\u0151k vagy finansz\u00edroz\u00e1sok sz\u00e1m\u00e1ra<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Az int\u00e9zked\u00e9s k\u00fcl\u00f6n\u00f6sen alkalmas olyan v\u00e1llalatok sz\u00e1m\u00e1ra, amelyek operat\u00edvan stabilak, de m\u00e9rlegbeli nyom\u00e1s alatt \u00e1llnak. Ilyen esetekben seg\u00edt a strukt\u00fara rendez\u00e9s\u00e9ben, \u00e9s a t\u00e1rsas\u00e1got <strong>ism\u00e9t cselekv\u0151k\u00e9pess\u00e9 \u00e9s vonz\u00f3v\u00e1<\/strong> teszi. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-kombination-mit-kapitalerhohung\">Kombin\u00e1ci\u00f3 t\u0151keemel\u00e9ssel<\/h2>\n\n<p class=\"wp-block-paragraph\">A gyakorlatban a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1st gyakran <strong>egy azt k\u00f6vet\u0151 t\u0151keemel\u00e9ssel kombin\u00e1lj\u00e1k<\/strong>. Ez a kombin\u00e1ci\u00f3 a GmbH szan\u00e1l\u00e1s\u00e1nak klasszikus eszk\u00f6ze, \u00e9s gyakran <strong>t\u0151kekiv\u00e1g\u00e1snak<\/strong> nevezik. <\/p>\n\n<p class=\"wp-block-paragraph\">El\u0151sz\u00f6r a t\u00e1rsas\u00e1g cs\u00f6kkenti t\u00f6rzst\u0151k\u00e9j\u00e9t, hogy elt\u00e1vol\u00edtsa a vesztes\u00e9geket a m\u00e9rlegb\u0151l. Ez\u00e1ltal egy \u201etiszt\u00edtott\u201d kiindul\u00e1si pont j\u00f6n l\u00e9tre. Ezt k\u00f6vet\u0151en \u00faj t\u0151k\u00e9t lehet bevonni an\u00e9lk\u00fcl, hogy a r\u00e9gi vesztes\u00e9gek torz\u00edtan\u00e1k a strukt\u00far\u00e1t.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ez az elj\u00e1r\u00e1s egy\u00e9rtelm\u0171 el\u0151nyt k\u00edn\u00e1l: Az \u00faj befektet\u0151k vagy tagok egy <strong>gazdas\u00e1gilag tiszt\u00e1n bemutatott t\u00e1rsas\u00e1gban<\/strong> vesznek r\u00e9szt. Ez n\u00f6veli a hajland\u00f3s\u00e1got friss p\u00e9nz biztos\u00edt\u00e1s\u00e1ra. <\/p>\n\n<p class=\"wp-block-paragraph\">Ennek a kombin\u00e1ci\u00f3nak a tipikus c\u00e9ljai:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00daj befektet\u0151k bel\u00e9p\u00e9se<\/strong> m\u00e9lt\u00e1nyos felt\u00e9telekkel<\/li>\n\n\n\n<li><strong>A saj\u00e1t t\u0151ke alapj\u00e1nak er\u0151s\u00edt\u00e9se<\/strong> friss t\u0151k\u00e9vel<\/li>\n\n\n\n<li><strong>A t\u00e1rsas\u00e1g fenntarthat\u00f3 stabiliz\u00e1l\u00e1sa<\/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 k\u00e9t int\u00e9zked\u00e9s \u00f6sszekapcsol\u00e1sa azt mutatja, hogy a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s gyakran csak egy nagyobb szan\u00e1l\u00e1si koncepci\u00f3 els\u0151 l\u00e9p\u00e9se.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-auswirkungen-auf-gesellschafter-und-gesellschaft\">Hat\u00e1sok a tagokra \u00e9s a t\u00e1rsas\u00e1gra<\/h2>\n\n<p class=\"wp-block-paragraph\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s els\u0151sorban a <strong>m\u00e9rlegstrukt\u00far\u00e1ra \u00e9s a jogi kiindul\u00e1si helyzetre<\/strong> van hat\u00e1ssal, nem pedig a t\u00e9nyleges p\u00e9nzforgalomra.<\/p>\n\n<p class=\"wp-block-paragraph\">A tagok <strong>nem kapnak kifizet\u00e9st<\/strong>, \u00e9s <strong>r\u00e9szesed\u00e9si ar\u00e1nyaik alapvet\u0151en v\u00e1ltozatlanok maradnak<\/strong>. Csup\u00e1n r\u00e9szesed\u00e9seik sz\u00e1mviteli \u00e9rt\u00e9ke cs\u00f6kken a lesz\u00e1ll\u00edt\u00e1ssal ar\u00e1nyosan.<\/p>\n\n<p class=\"wp-block-paragraph\">A t\u00e1rsas\u00e1g sz\u00e1m\u00e1ra az int\u00e9zked\u00e9s els\u0151sorban <strong>nagyobb tisztas\u00e1got \u00e9s rendet hoz a m\u00e9rlegbe<\/strong>. Ugyanakkor jav\u00edthatja a k\u00fcls\u0151 meg\u00edt\u00e9l\u00e9st, mivel a t\u0151ke re\u00e1lisabban ker\u00fcl bemutat\u00e1sra. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00cdgy a gazdas\u00e1gi tartalom v\u00e1ltozatlan marad, m\u00edg a jogi \u00e9s m\u00e9rlegbeli bemutat\u00e1s <strong>jelent\u0151sen pontosabb\u00e1 v\u00e1lik<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-typische-anwendungsfalle-in-der-praxis\">Tipikus alkalmaz\u00e1si esetek a gyakorlatban<\/h3>\n\n<p class=\"wp-block-paragraph\">A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s mindig akkor ker\u00fcl alkalmaz\u00e1sra, amikor a m\u00e9rleg m\u00e1r nem felel meg a t\u00e9nyleges gazdas\u00e1gi helyzetnek. K\u00fcl\u00f6n\u00f6sen elterjedt a <strong>v\u00e1llalat \u00e1tszervez\u00e9s\u00e9nek vagy stabiliz\u00e1l\u00e1s\u00e1nak<\/strong> id\u0151szakaiban. <\/p>\n\n<p class=\"wp-block-paragraph\">Klasszikus eset a t\u00f6bb vesztes\u00e9ges \u00e9v, amikor a saj\u00e1t t\u0151ke er\u0151sen lecs\u00f6kkent. Adapt\u00e1ci\u00f3 n\u00e9lk\u00fcl a t\u00f6rzst\u0151ke ekkor irre\u00e1lisan magasnak t\u0171nik. Nagyobb struktur\u00e1lis int\u00e9zked\u00e9sek el\u0151tt is gyakran alkalmazz\u00e1k a t\u0151kelesz\u00e1ll\u00edt\u00e1st.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tipikus gyakorlati esetek:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vesztes\u00e9ges id\u0151szakok<\/strong>, amelyek alulm\u00e9rleget eredm\u00e9nyeztek<\/li>\n\n\n\n<li><strong>Szan\u00e1l\u00e1sok<\/strong>, amelyek sor\u00e1n a m\u00e9rleget tiszt\u00edtani kell<\/li>\n\n\n\n<li><strong>Befektet\u0151i k\u00f6r\u00f6k<\/strong> vagy \u00e1tszervez\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Mindezekben a helyzetekben az int\u00e9zked\u00e9s seg\u00edt a GmbH-t <strong>ism\u00e9t vil\u00e1gos \u00e9s \u00e1tl\u00e1that\u00f3 alapokra helyezni<\/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 nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s els\u0151 pillant\u00e1sra <strong>puszt\u00e1n sz\u00e1mviteli int\u00e9zked\u00e9snek<\/strong> t\u0171nik, val\u00f3j\u00e1ban azonban <strong>jogilag ig\u00e9nyes folyamat<\/strong> rejlik m\u00f6g\u00f6tte. A hat\u00e1rozat, a megfogalmaz\u00e1s vagy a bejegyz\u00e9s hib\u00e1i k\u00e9sedelmekhez, vagy ak\u00e1r \u00e9rv\u00e9nytelens\u00e9ghez is vezethetnek. <\/p>\n\n<p class=\"wp-block-paragraph\">Az \u00fcgyv\u00e9di k\u00eds\u00e9ret biztos\u00edtja, hogy minden l\u00e9p\u00e9s <strong>tiszt\u00e1n megtervezett \u00e9s jogilag biztons\u00e1gosan v\u00e9grehajtott<\/strong> legyen. Ugyanakkor profit\u00e1lhat egy vil\u00e1gos strat\u00e9giai besorol\u00e1sb\u00f3l, k\u00fcl\u00f6n\u00f6sen, ha a t\u0151kelesz\u00e1ll\u00edt\u00e1s egy nagyobb szan\u00e1l\u00e1si terv r\u00e9sze. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00dcgyv\u00e9di seg\u00edts\u00e9ggel konkr\u00e9tan a k\u00f6vetkez\u0151kb\u0151l profit\u00e1lhat:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>A taggy\u0171l\u00e9si hat\u00e1rozat \u00e9s a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s jogilag biztons\u00e1gos kialak\u00edt\u00e1sa<\/strong><\/li>\n\n\n\n<li><strong>Hat\u00e9kony v\u00e9grehajt\u00e1s \u00e9s korrekt c\u00e9gjegyz\u00e9kbe val\u00f3 bejegyz\u00e9s k\u00e9sedelem n\u00e9lk\u00fcl<\/strong><\/li>\n\n\n\n<li><strong>Strat\u00e9giai tan\u00e1csad\u00e1s t\u0151keint\u00e9zked\u00e9sekkel vagy szan\u00e1l\u00e1si l\u00e9p\u00e9sekkel val\u00f3 kombin\u00e1l\u00e1s eset\u00e9n<\/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\">\u201eK\u00fcl\u00f6n\u00f6sen a t\u0151keint\u00e9zked\u00e9sek eset\u00e9ben mutatkozik meg, hogy a prec\u00edz jogi v\u00e9grehajt\u00e1s \u00e9s a strat\u00e9giai gondolkod\u00e1s d\u00f6nt\u0151 fontoss\u00e1g\u00fa a kock\u00e1zatok elker\u00fcl\u00e9se \u00e9s a hossz\u00fa t\u00e1v\u00fa stabilit\u00e1s biztos\u00edt\u00e1sa \u00e9rdek\u00e9ben.\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-nkhfaq01 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\\\/nominalis-tokeleszallitas-gmbh\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Kapnak-e a tagok p\\u00e9nzt a nomin\\u00e1lis t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s sor\\u00e1n?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nem. A nomin\\u00e1lis t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s sor\\u00e1n alapvet\\u0151en nem t\\u00f6rt\\u00e9nik kifizet\\u00e9s a tagoknak. Az int\\u00e9zked\\u00e9s csak arra szolg\\u00e1l, hogy a t\\u00f6rzst\\u0151k\\u00e9t sz\\u00e1mviteli szempontb\\u00f3l cs\\u00f6kkentse \\u00e9s a vesztes\\u00e9geket a m\\u00e9rlegben kimutassa. \"}},{\"@type\":\"Question\",\"name\":\"Sz\\u00fcks\\u00e9ges-e ehhez k\\u00f6zjegyz\\u0151?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Igen. Mivel a nomin\\u00e1lis t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s a t\\u00e1rsas\\u00e1gi szerz\\u0151d\\u00e9s m\\u00f3dos\\u00edt\\u00e1s\\u00e1t jelenti, a megfelel\\u0151 taggy\\u0171l\\u00e9si hat\\u00e1rozatot alapvet\\u0151en k\\u00f6zjegyz\\u0151nek kell hiteles\\u00edtenie. E forma n\\u00e9lk\\u00fcl a m\\u00f3dos\\u00edt\\u00e1s jogilag nem hat\\u00e1lyos. \"}},{\"@type\":\"Question\",\"name\":\"Milyen t\\u00f6bbs\\u00e9g sz\\u00fcks\\u00e9ges a k\\u00f6zgy\\u0171l\\u00e9sen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A t\\u00e1rsas\\u00e1gi szerz\\u0151d\\u00e9s m\\u00f3dos\\u00edt\\u00e1s\\u00e1hoz alapvet\\u0151en a leadott szavazatok h\\u00e1romnegyed\\u00e9nek t\\u00f6bbs\\u00e9ge sz\\u00fcks\\u00e9ges. A t\\u00e1rsas\\u00e1gi szerz\\u0151d\\u00e9s azonban szigor\\u00fabb k\\u00f6vetelm\\u00e9nyeket is el\\u0151\\u00edrhat, ez\\u00e9rt ezt el\\u0151zetesen ellen\\u0151rizni kell. \"}},{\"@type\":\"Question\",\"name\":\"Milyen szerepet j\\u00e1tszanak a hitelez\\u0151k?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A hitelez\\u0151k k\\u00f6zponti szerepet j\\u00e1tszanak az elj\\u00e1r\\u00e1sban. A nomin\\u00e1lis t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s eset\\u00e9n is el\\u0151\\u00edrja a t\\u00f6rv\\u00e9ny a c\\u00e9gjegyz\\u00e9kbe val\\u00f3 bejegyz\\u00e9st \\u00e9s a k\\u00f6zz\\u00e9t\\u00e9teli elj\\u00e1r\\u00e1st. Ez\\u00e1ltal a hitelez\\u0151k t\\u00e1j\\u00e9koztat\\u00e1st kapnak, \\u00e9s biztos\\u00edthatj\\u00e1k k\\u00f6vetel\\u00e9seiket, miel\\u0151tt az int\\u00e9zked\\u00e9s v\\u00e9glegesen hat\\u00e1lyoss\\u00e1 v\\u00e1lik.  \"}},{\"@type\":\"Question\",\"name\":\"Mi\\u00e9rt van sz\\u00fcks\\u00e9g hitelez\\u0151v\\u00e9delemre, ha nem \\u00e1ramlik p\\u00e9nz?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"M\\u00e9g kifizet\\u00e9s n\\u00e9lk\\u00fcl is megv\\u00e1ltozhat a GmbH t\\u0151keszerkezete. A t\\u00f6rv\\u00e9ny ez\\u00e9rt v\\u00e9delmi mechanizmusokat \\u00edr el\\u0151, hogy a hitelez\\u0151k t\\u00e1j\\u00e9koztat\\u00e1st kapjanak, \\u00e9s biztos\\u00edthass\\u00e1k jogaikat, miel\\u0151tt a t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s v\\u00e9glegesen hat\\u00e1lyoss\\u00e1 v\\u00e1lik. \"}},{\"@type\":\"Question\",\"name\":\"Miben k\\u00fcl\\u00f6nb\\u00f6zik pontosan az egyszer\\u0171s\\u00edtett t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Az egyszer\\u0171s\\u00edtett t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1s kifejezetten a m\\u00e9rlegbeli vesztes\\u00e9gek fedez\\u00e9s\\u00e9re ir\\u00e1nyul, \\u00e9s enyh\\u00edtett jogi felt\\u00e9telek vonatkoznak r\\u00e1. C\\u00e9lja a vesztes\\u00e9gek gyorsabb kiegyenl\\u00edt\\u00e9se, \\u00e9s els\\u0151sorban szan\\u00e1l\\u00e1si helyzetekben alkalmazz\\u00e1k. \"}},{\"@type\":\"Question\",\"name\":\"Mi t\\u00f6rt\\u00e9nik az \\u00fczletr\\u00e9szemmel?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Az \\u00fczletr\\u00e9sz megmarad, de sz\\u00e1mviteli szempontb\\u00f3l kiigaz\\u00edt\\u00e1sra ker\\u00fcl. A t\\u00f6rzsbet\\u00e9t n\\u00e9v\\u00e9rt\\u00e9ke a t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1ssal ar\\u00e1nyosan cs\\u00f6kken, m\\u00edg a r\\u00e9szesed\\u00e9si ar\\u00e1nyok alapvet\\u0151en v\\u00e1ltozatlanok maradnak. \"}},{\"@type\":\"Question\",\"name\":\"Kombin\\u00e1lhat\\u00f3-e t\\u0151keemel\\u00e9ssel?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Igen. A gyakorlatban a nomin\\u00e1lis t\\u0151kelesz\\u00e1ll\\u00edt\\u00e1st gyakran egy azt k\\u00f6vet\\u0151 t\\u0151keemel\\u00e9ssel kombin\\u00e1lj\\u00e1k. Ez\\u00e1ltal a m\\u00e9rleg tiszt\\u00edthat\\u00f3, \\u00e9s egyidej\\u0171leg \\u00faj t\\u0151ke vonhat\\u00f3 be a t\\u00e1rsas\\u00e1gba. \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq02 \" 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\">Kapnak-e a tagok p\u00e9nzt a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s sor\u00e1n?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nem. A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s sor\u00e1n alapvet\u0151en nem t\u00f6rt\u00e9nik kifizet\u00e9s a tagoknak. Az int\u00e9zked\u00e9s csak arra szolg\u00e1l, hogy a t\u00f6rzst\u0151k\u00e9t sz\u00e1mviteli szempontb\u00f3l cs\u00f6kkentse \u00e9s a vesztes\u00e9geket a m\u00e9rlegben kimutassa. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq03 \" 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\">Sz\u00fcks\u00e9ges-e ehhez k\u00f6zjegyz\u0151?<\/span><\/div><div class=\"uagb-faq-content\"><p>Igen. Mivel a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1s\u00e1t jelenti, a megfelel\u0151 taggy\u0171l\u00e9si hat\u00e1rozatot alapvet\u0151en k\u00f6zjegyz\u0151nek kell hiteles\u00edtenie. E forma n\u00e9lk\u00fcl a m\u00f3dos\u00edt\u00e1s jogilag nem hat\u00e1lyos. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq04 \" 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\">Milyen t\u00f6bbs\u00e9g sz\u00fcks\u00e9ges a k\u00f6zgy\u0171l\u00e9sen?<\/span><\/div><div class=\"uagb-faq-content\"><p>A t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s m\u00f3dos\u00edt\u00e1s\u00e1hoz alapvet\u0151en a leadott szavazatok h\u00e1romnegyed\u00e9nek t\u00f6bbs\u00e9ge sz\u00fcks\u00e9ges. A t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s azonban szigor\u00fabb k\u00f6vetelm\u00e9nyeket is el\u0151\u00edrhat, ez\u00e9rt ezt el\u0151zetesen ellen\u0151rizni kell. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq05 \" 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\">Milyen szerepet j\u00e1tszanak a hitelez\u0151k?<\/span><\/div><div class=\"uagb-faq-content\"><p>A hitelez\u0151k k\u00f6zponti szerepet j\u00e1tszanak az elj\u00e1r\u00e1sban. A nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s eset\u00e9n is el\u0151\u00edrja a t\u00f6rv\u00e9ny a c\u00e9gjegyz\u00e9kbe val\u00f3 bejegyz\u00e9st \u00e9s a k\u00f6zz\u00e9t\u00e9teli elj\u00e1r\u00e1st. Ez\u00e1ltal a hitelez\u0151k t\u00e1j\u00e9koztat\u00e1st kapnak, \u00e9s biztos\u00edthatj\u00e1k k\u00f6vetel\u00e9seiket, miel\u0151tt az int\u00e9zked\u00e9s v\u00e9glegesen hat\u00e1lyoss\u00e1 v\u00e1lik.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq06 \" 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\u00e9rt van sz\u00fcks\u00e9g hitelez\u0151v\u00e9delemre, ha nem \u00e1ramlik p\u00e9nz?<\/span><\/div><div class=\"uagb-faq-content\"><p>M\u00e9g kifizet\u00e9s n\u00e9lk\u00fcl is megv\u00e1ltozhat a GmbH t\u0151keszerkezete. A t\u00f6rv\u00e9ny ez\u00e9rt v\u00e9delmi mechanizmusokat \u00edr el\u0151, hogy a hitelez\u0151k t\u00e1j\u00e9koztat\u00e1st kapjanak, \u00e9s biztos\u00edthass\u00e1k jogaikat, miel\u0151tt a t\u0151kelesz\u00e1ll\u00edt\u00e1s v\u00e9glegesen hat\u00e1lyoss\u00e1 v\u00e1lik. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq07 \" 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\">Miben k\u00fcl\u00f6nb\u00f6zik pontosan az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1s?<\/span><\/div><div class=\"uagb-faq-content\"><p>Az egyszer\u0171s\u00edtett t\u0151kelesz\u00e1ll\u00edt\u00e1s kifejezetten a m\u00e9rlegbeli vesztes\u00e9gek fedez\u00e9s\u00e9re ir\u00e1nyul, \u00e9s enyh\u00edtett jogi felt\u00e9telek vonatkoznak r\u00e1. C\u00e9lja a vesztes\u00e9gek gyorsabb kiegyenl\u00edt\u00e9se, \u00e9s els\u0151sorban szan\u00e1l\u00e1si helyzetekben alkalmazz\u00e1k. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq08 \" 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 t\u00f6rt\u00e9nik az \u00fczletr\u00e9szemmel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Az \u00fczletr\u00e9sz megmarad, de sz\u00e1mviteli szempontb\u00f3l kiigaz\u00edt\u00e1sra ker\u00fcl. A t\u00f6rzsbet\u00e9t n\u00e9v\u00e9rt\u00e9ke a t\u0151kelesz\u00e1ll\u00edt\u00e1ssal ar\u00e1nyosan cs\u00f6kken, m\u00edg a r\u00e9szesed\u00e9si ar\u00e1nyok alapvet\u0151en v\u00e1ltozatlanok maradnak. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq09 \" 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\">Kombin\u00e1lhat\u00f3-e t\u0151keemel\u00e9ssel?<\/span><\/div><div class=\"uagb-faq-content\"><p>Igen. A gyakorlatban a nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1st gyakran egy azt k\u00f6vet\u0151 t\u0151keemel\u00e9ssel kombin\u00e1lj\u00e1k. Ez\u00e1ltal a m\u00e9rleg tiszt\u00edthat\u00f3, \u00e9s egyidej\u0171leg \u00faj t\u0151ke vonhat\u00f3 be a t\u00e1rsas\u00e1gba. <\/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":"Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s GmbH A GmbH nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1sa a t\u00f6rzst\u0151ke k\u00f6nyv szerinti cs\u00f6kkent\u00e9se, amely sor\u00e1n az \u00f6sszes tag t\u00f6rzsbet\u00e9t\u00e9nek n\u00e9v\u00e9rt\u00e9ke ar\u00e1nyosan cs\u00f6kken. A cs\u00f6kkent\u00e9s alapvet\u0151en minden t\u00f6rzsbet\u00e9tet azonos ar\u00e1nyban \u00e9rint, an\u00e9lk\u00fcl, &#8230;","protected":false},"author":1,"featured_media":161925,"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-161923","page","type-page","status-publish","has-post-thumbnail","hentry","category-cegjog"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Nominelle-Kapitalherabsetzung-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":"Nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1s GmbH A GmbH nomin\u00e1lis t\u0151kelesz\u00e1ll\u00edt\u00e1sa a t\u00f6rzst\u0151ke k\u00f6nyv szerinti cs\u00f6kkent\u00e9se, amely sor\u00e1n az \u00f6sszes tag t\u00f6rzsbet\u00e9t\u00e9nek n\u00e9v\u00e9rt\u00e9ke ar\u00e1nyosan cs\u00f6kken. A cs\u00f6kkent\u00e9s alapvet\u0151en minden t\u00f6rzsbet\u00e9tet azonos ar\u00e1nyban \u00e9rint, an\u00e9lk\u00fcl, ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/161923","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=161923"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/161923\/revisions"}],"predecessor-version":[{"id":161928,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/pages\/161923\/revisions\/161928"}],"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\/161925"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/media?parent=161923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/categories?post=161923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/hu\/wp-json\/wp\/v2\/tags?post=161923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}