{"id":160324,"date":"2026-06-02T12:00:00","date_gmt":"2026-06-02T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/bendroves-steigimas\/gmbh-istatinio-kapitalo-mazinimas\/"},"modified":"2026-06-02T12:55:31","modified_gmt":"2026-06-02T10:55:31","slug":"gmbh-istatinio-kapitalo-mazinimas","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/bendroves-steigimas\/gmbh-istatinio-kapitalo-mazinimas\/","title":{"rendered":"GmbH \u012fstatinio kapitalo ma\u017einimas"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH \u012fstatinio kapitalo ma\u017einimas<\/h2><ul><li><a href=\"#h-kapitalherabsetzung-gmbh\" data-level=\"2\">GmbH \u012fstatinio kapitalo ma\u017einimas<\/a><\/li><li><a href=\"#h-voraussetzungen-der-kapitalherabsetzung\" data-level=\"2\">Kapitalo ma\u017einimo s\u0105lygos<\/a><ul><li><a href=\"#h-mindeststammkapital-und-grenzen\" data-level=\"3\">Minimalus \u012fstatinis kapitalas ir ribos<\/a><\/li><\/ul><\/li><li><a href=\"#h-arten-der-kapitalherabsetzung\" data-level=\"2\">Kapitalo ma\u017einimo r\u016b\u0161ys<\/a><ul><li><a href=\"#h-ordentliche-kapitalherabsetzung\" data-level=\"3\">Eilinis kapitalo ma\u017einimas<\/a><\/li><li><a href=\"#h-nominelle-kapitalherabsetzung\" data-level=\"3\">Nominalus kapitalo ma\u017einimas<\/a><\/li><li><a href=\"#h-vereinfachte-kapitalherabsetzung\" data-level=\"3\">Supaprastintas kapitalo ma\u017einimas<\/a><\/li><li><a href=\"#h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\" data-level=\"3\">Kapitalo ma\u017einimas anuliuojant dalis<\/a><\/li><\/ul><\/li><li><a href=\"#h-ablauf-der-kapitalherabsetzung\" data-level=\"2\">Kapitalo ma\u017einimo eiga<\/a><ul><li><a href=\"#h-wirksamkeit-der-kapitalherabsetzung\" data-level=\"3\">Kapitalo ma\u017einimo \u012fsigaliojimas<\/a><\/li><\/ul><\/li><li><a href=\"#h-glaubigerschutz-im-verfahren\" data-level=\"2\">Kreditori\u0173 apsauga proced\u016bros metu<\/a><ul><li><a href=\"#h-sperrfristen-und-sicherstellung-von-forderungen\" data-level=\"3\">Terminai ir reikalavim\u0173 u\u017etikrinimas<\/a><\/li><\/ul><\/li><li><a href=\"#h-zweck-und-praktische-anwendung\" data-level=\"2\">Tikslas ir praktinis taikymas<\/a><ul><li><a href=\"#h-kapitalruckfuhrung-an-gesellschafter\" data-level=\"3\">Kapitalo gr\u0105\u017einimas akcininkams<\/a><\/li><li><a href=\"#h-bilanzbereinigung-und-verlustausgleich\" data-level=\"3\">Balanso sutvarkymas ir nuostoli\u0173 padengimas<\/a><\/li><\/ul><\/li><li><a href=\"#h-risiken-und-haftung\" data-level=\"2\">Rizika ir atsakomyb\u0117<\/a><\/li><li><a href=\"#h-wirtschaftliche-auswirkungen\" data-level=\"2\">Ekonominis poveikis<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bs\u0173 privalumai su teisine pagalba<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Da\u017enai u\u017eduodami klausimai \u2013 DUK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-gmbh\">GmbH \u012fstatinio kapitalo ma\u017einimas<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH \u012fstatinio kapitalo ma\u017einimas<\/strong> yra <strong>tikslingas bendrov\u0117s \u012fstatuose nustatyto \u012fstatinio kapitalo suma\u017einimas<\/strong>. Tai yra <strong>formalus bendrov\u0117s \u012fstat\u0173 pakeitimas<\/strong>, kuris <strong>\u012fsigalioja tik \u012fregistravus j\u012f \u012fmoni\u0173 registre<\/strong>. Turinys gali atitikti skirtingus tikslus. Viena vertus, tai leid\u017eia <strong>gr\u0105\u017einti kapital\u0105 akcininkams<\/strong>, kita vertus, tai padeda <strong>padengti nuostolius ir pritaikyti balans\u0105 prie ekonomin\u0117s realyb\u0117s<\/strong>. Svarbu tai, kad \u012fstatinis kapitalas atlieka ir <strong>kreditori\u0173 apsaugos funkcij\u0105<\/strong>, tod\u0117l kiekvienam kapitalo ma\u017einimui taikomi grie\u017eti teisiniai reikalavimai, ypa\u010d pagal <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> ir <strong>tolimesnius<\/strong> <strong>paragrafus<\/strong><\/a>.    <\/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>GmbH \u012fstatinio kapitalo ma\u017einimas<\/strong> \u2013 tai <strong>\u012fstatinio kapitalo suma\u017einimas<\/strong>, kuris atliekamas <strong>kei\u010diant bendrov\u0117s \u012fstatus<\/strong> ir yra skirtas arba <strong>kapitalui gr\u0105\u017einti akcininkams<\/strong>, arba <strong>nuostoliams padengti<\/strong>.<\/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\/Kapitalherabsetzung-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp\" alt=\"Paprastas GmbH \u012fstatinio kapitalo ma\u017einimo paai\u0161kinimas. Suprantamai pateikta eiga, s\u0105lygos ir rizika\" >\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\">\u201eI\u0161 pirmo \u017evilgsnio kapitalo ma\u017einimas atrodo kaip paprastas \u017eingsnis, ta\u010diau i\u0161 tikr\u0173j\u0173 nuo tinkamo \u012fgyvendinimo priklauso, ar jis bus teisi\u0161kai saugus, ar sukels problem\u0173 ateityje\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-voraussetzungen-der-kapitalherabsetzung\">Kapitalo ma\u017einimo s\u0105lygos<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH \u012fstatinio kapitalo ma\u017einimas<\/strong> n\u0117ra laisvas pasirinkimas, jis yra <strong>susietas su ai\u0161kiomis teisin\u0117mis s\u0105lygomis<\/strong>. Svarbiausia yra tai, kad kiekvienas suma\u017einimas rei\u0161kia <strong>bendrov\u0117s \u012fstat\u0173 pakeitim\u0105<\/strong>. Akcininkai privalo aktyviai apsispr\u0119sti ir oficialiai priimti sprendim\u0105 d\u0117l pakeitimo.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kad kapitalo ma\u017einimas b\u016bt\u0173 leistinas, turi b\u016bti \u012fvykdyti \u0161ie pagrindiniai reikalavimai:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Akcinink\u0173 sprendimas trij\u0173 ketvirtadali\u0173 bals\u0173 dauguma, nustatant ma\u017einimo apimt\u012f ir tiksl\u0105<\/strong><\/li>\n\n\n\n<li><strong>Bendrov\u0117s \u012fstat\u0173 pakeitimas notarinio akto forma<\/strong><\/li>\n\n\n\n<li><strong>\u012eregistravimas \u012fmoni\u0173 registre kaip b\u016btina \u012fsigaliojimo s\u0105lyga<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Be \u0161i\u0173 \u017eingsni\u0173 priemon\u0117 lieka teisi\u0161kai negaliojanti. Kartu \u010dia atsiskleid\u017eia pagrindin\u0117 \u012fstatymo mintis: \u012fstatinis kapitalas nepriklauso vien akcininkams, jis taip pat atlieka <strong>kreditori\u0173 apsaugos funkcij\u0105<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Papildomai turi b\u016bti ai\u0161kiai nustatytas kapitalo ma\u017einimo tikslas. \u012eprasti tikslai yra, pavyzd\u017eiui, <strong>kapitalo gr\u0105\u017einimas<\/strong> arba <strong>balanso sanavimas<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-mindeststammkapital-und-grenzen\">Minimalus \u012fstatinis kapitalas ir ribos<\/h3>\n\n<p class=\"wp-block-paragraph\">Kiek galima suma\u017einti kapital\u0105, priklauso ne tik nuo akcinink\u0173. \u012estatymas nustato <strong>ai\u0161kias finansines apatines ribas<\/strong>, kuri\u0173 negalima per\u017eengti.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Remiantis <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 6 \u00a7<\/a>, minimalus GmbH \u012fstatinis kapitalas yra<\/strong> <strong>10 000,-<\/strong> \u20ac. \u0160i riba yra privaloma ir jos negalima per\u017eengti net ir ma\u017einant kapital\u0105. <\/p>\n\n<p class=\"wp-block-paragraph\">Be to, egzistuoja papildomi apribojimai atskir\u0173 \u012fna\u0161\u0173 lygmeniu:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kiekvienas \u012fna\u0161as turi b\u016bti ne ma\u017eesnis kaip<\/strong> <strong>70,- \u20ac<\/strong><\/li>\n\n\n\n<li><strong>Kapitalo strukt\u016bra turi i\u0161likti suprantama ir subalansuota<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0160ios ribos turi ai\u0161k\u0173 tiksl\u0105 \u2013 jos u\u017etikrina, kad GmbH ir toliau tur\u0117t\u0173 <strong>minimali\u0105 atsakomyb\u0117s mas\u0119<\/strong>. Verslo partneriams ir bankams tai yra lemiamas pasitik\u0117jimo faktorius. <\/p>\n\n<p class=\"wp-block-paragraph\">Be to, kapitalo ma\u017einimas negali lemti ekonominio bendrov\u0117s i\u0161sekinimo. Kas i\u0161ima kapital\u0105, visada privalo patikrinti, ar po to GmbH i\u0161liks <strong>pakankamai likvidi ir moki<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-arten-der-kapitalherabsetzung\">Kapitalo ma\u017einimo r\u016b\u0161ys<\/h2>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas n\u0117ra vienodas procesas. \u012estatymas skiria kelias formas, kurios i\u0161 esm\u0117s skiriasi savo tikslu ir pasekm\u0117mis. <\/p>\n\n<p class=\"wp-block-paragraph\">I\u0161 esm\u0117s galima i\u0161skirti keturias pagrindines r\u016b\u0161is:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Eilinis kapitalo ma\u017einimas<\/strong><\/li>\n\n\n\n<li><strong>Nominalus kapitalo ma\u017einimas<\/strong><\/li>\n\n\n\n<li><strong>Supaprastintas kapitalo ma\u017einimas<\/strong><\/li>\n\n\n\n<li><strong>Kapitalo ma\u017einimas anuliuojant dalis<\/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\">\u201eKiekvienas variantas turi skirting\u0105 tiksl\u0105 ir jam taikomi skirtingi teisiniai reikalavimai. Tod\u0117l svarbu pasirinkti tinkam\u0105 form\u0105 konkre\u010diam sumanymui. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ordentliche-kapitalherabsetzung\">Eilinis kapitalo ma\u017einimas<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Eilinis kapitalo ma\u017einimas<\/strong> pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 54 \u00a7<\/a> yra klasikin\u0117 ir kartu grie\u017e\u010diausia forma. Ji taikoma visada, kai i\u0161 GmbH fakti\u0161kai <strong>i\u0161teka turtas<\/strong>, pavyzd\u017eiui, gr\u0105\u017einant j\u012f akcininkams arba atleid\u017eiant nuo pareigos mok\u0117ti \u012fna\u0161us. <\/p>\n\n<p class=\"wp-block-paragraph\">B\u016btent tod\u0117l, kad pinigai palieka bendrov\u0119, \u012fstatymas kelia itin auk\u0161tus reikalavimus. \u0160i priemon\u0117 tiesiogiai palie\u010dia vadinam\u0105j\u012f <strong>kreditori\u0173 atsakomyb\u0117s fond\u0105<\/strong>. Tod\u0117l \u012fstatym\u0173 leid\u0117jas reikalauja <strong>formalizuotos proced\u016bros su keliais apsaugos mechanizmais<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tipiniai eilinio kapitalo ma\u017einimo po\u017eymiai yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>I\u0161moka akcininkams arba neapmok\u0117t\u0173 \u012fna\u0161\u0173 suma\u017einimas<\/strong><\/li>\n\n\n\n<li><strong>Grie\u017eta proced\u016bra su kreditori\u0173 apsauga<\/strong><\/li>\n\n\n\n<li><strong>Daugiapakop\u0117 eiga su laukimo terminais<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Praktikoje \u0161i forma da\u017enai naudojama, kai GmbH <strong>turi sukaupusi per daug kapitalo<\/strong> arba kai akcininkai nori s\u0105moningai i\u0161siimti likvid\u017eias l\u0117\u0161as. Kartu tai yra rizikingiausias variantas, nes klaidos gali greitai sukelti <strong>atsakomyb\u0119 arba reikalavim\u0105 gr\u0105\u017einti l\u0117\u0161as<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nominelle-kapitalherabsetzung\">Nominalus kapitalo ma\u017einimas<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nominalus kapitalo ma\u017einimas<\/strong> veikia i\u0161 esm\u0117s kitaip. \u010cia turtas lieka bendrov\u0117je, ta\u010diau <strong>\u012fstatinis kapitalas suma\u017einamas buhalteri\u0161kai<\/strong>, kad b\u016bt\u0173 matomai padengti nuostoliai. <\/p>\n\n<p class=\"wp-block-paragraph\">Tai galima \u012fsivaizduoti kaip <strong>balansin\u0117s vert\u0117s pritaikym\u0105<\/strong>. Ekonomin\u0117 realyb\u0117 suderinama su teisiniu vaizdavimu. Pinigai nei\u0161mokami, tiesiog \u201ei\u0161valomas\u201c balansas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Esmin\u0117s \u0161io varianto savyb\u0117s:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Joki\u0173 i\u0161mok\u0173 akcininkams<\/strong><\/li>\n\n\n\n<li><strong>Grynai balansin\u0117 priemon\u0117 nuostoliams padengti<\/strong><\/li>\n\n\n\n<li><strong>Nuosavo kapitalo situacijos vaizdavimo pagerinimas<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0160i forma da\u017enai naudojama, kai GmbH patyr\u0117 nuostoli\u0173 ir nurodytas \u012fstatinis kapitalas nebeatitinka faktin\u0117s turto b\u016bkl\u0117s. Tai v\u0117l sukuria <strong>ai\u0161kum\u0105 ir skaidrum\u0105<\/strong>, neapkraunant likvidumo. <\/p>\n\n<p class=\"wp-block-paragraph\">Taip pat svarbu, kad nominaliam kapitalo ma\u017einimui <strong>i\u0161 esm\u0117s taikomos GmbHG<\/strong> <strong>54<\/strong> <strong>ir tolimesni\u0173<\/strong> <strong>paragraf\u0173 taisykl\u0117s<\/strong>. Kitaip nei eilinio kapitalo ma\u017einimo atveju, <strong>likusi atskiro \u012fna\u0161o suma gali nukristi \u017eemiau<\/strong> <strong>70,- \u20ac<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vereinfachte-kapitalherabsetzung\">Supaprastintas kapitalo ma\u017einimas<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Supaprastintas kapitalo ma\u017einimas<\/strong> pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P59\/NOR12160328\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 59 \u00a7<\/a> yra speciali nominalaus ma\u017einimo forma. Ji skirta i\u0161imtinai <strong>balansiniams nuostoliams padengti ir bendrovei buhalteri\u0161kai sanuoti<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ta\u010diau tai <strong>leistina tik tada<\/strong>, kai siekiama <strong>padengti kitais b\u016bdais nurodytin\u0105 balansin\u012f nuostol\u012f<\/strong> ir, jei reikia, pervesti sum\u0105 \u012f <strong>privalom\u0105j\u012f kapitalo rezerv\u0105<\/strong>. <strong>I\u0161mokos<\/strong> akcininkams \u0161ia forma yra <strong>neleid\u017eiamos.<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Esminis privalumas yra <strong>supaprastinta proced\u016bra<\/strong>. Kadangi pinigai akcininkams nei\u0161mokami, \u012fstatymas su\u0161velnina tam tikrus reikalavimus, ypa\u010d susijusius su kreditori\u0173 apsauga. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipiniai po\u017eymiai:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Joki\u0173 i\u0161mok\u0173 ar akcinink\u0173 atleidimo nuo \u012fsipareigojim\u0173<\/strong><\/li>\n\n\n\n<li><strong>D\u0117mesys nuostoli\u0173 padengimui ir balanso sanavimui<\/strong><\/li>\n\n\n\n<li><strong>Palengvinta proced\u016bra be i\u0161samaus vie\u0161o kreipimosi \u012f kreditorius<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Praktikoje \u0161is variantas ypa\u010d tinka \u012fmon\u0117ms, kurios nori <strong>greitai stabilizuoti savo balans\u0105<\/strong> neprarandant likvidumo. Tod\u0117l tai da\u017enai naudojama priemon\u0117 esant ekonominiams sunkumams, nes ji yra teisi\u0161kai ai\u0161kiai strukt\u016bruota ir palyginti efektyviai \u012fgyvendinama. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\">Kapitalo ma\u017einimas anuliuojant dalis<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapitalo ma\u017einimas anuliuojant dalis<\/strong> pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P58\/NOR12040504\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 58 \u00a7<\/a> yra <strong>specialus atvejis<\/strong>. Tai <strong>teisi\u0161kai specifinis atvejis su grie\u017etomis s\u0105lygomis<\/strong>. Tai n\u0117ra \u012fprastas standartinis kapitalo ma\u017einimo b\u016bdas, jis leistinas tik \u012fstatyme numatytose situacijose.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160iuo atveju dalys yra <strong>anuliuojamos ir i\u0161trinamos<\/strong>, d\u0117l ko \u012fstatinis kapitalas automati\u0161kai suma\u017e\u0117ja. Skirtingai nuo kit\u0173 form\u0173, \u010dia svarbiausia ne balansas ar i\u0161moka, o <strong>akcinink\u0173 strukt\u016bros pasikeitimas<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Tai pirmiausia lie\u010dia bendroves, kuri\u0173 <strong>turtas pama\u017eu sunaudojamas<\/strong> arba egzistuoja <strong>tik tam tikr\u0105 laik\u0105<\/strong>. Nors tai gali b\u016bti svarbu kei\u010diantis akcinink\u0173 ratui, tai n\u0117ra \u012fprastas standartinis kapitalo ma\u017einimo atvejis. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160iam variantui reikalingas <strong>ai\u0161kus reglamentavimas bendrov\u0117s \u012fstatuose<\/strong>, nes anuliavimas da\u017eniausiai leistinas tik tada, kai jis ten buvo numatytas. Kartu i\u0161lieka principas, kad \u0161i priemon\u0117 <strong>negali b\u016bti vykdoma kreditori\u0173 s\u0105skaita<\/strong>. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Forma<\/strong><\/td><td><strong>Eilinis kapitalo ma\u017einimas<\/strong><\/td><td><strong>Nominalus kapitalo ma\u017einimas<\/strong><\/td><td><strong>Supaprastintas kapitalo ma\u017einimas<\/strong><\/td><\/tr><tr><td><strong>Pagrindinis tikslas<\/strong><\/td><td>Kapitalo gr\u0105\u017einimas arba atleidimas nuo \u012fna\u0161\u0173 mok\u0117jimo prievol\u0117s<\/td><td>Nuostoli\u0173 padengimas ir balanso pritaikymas prie ekonomin\u0117s realyb\u0117s<\/td><td>Kitais b\u016bdais nurodytino balansinio nuostolio padengimas ir, jei reikia, pervedimas \u012f privalom\u0105j\u012f kapitalo rezerv\u0105<\/td><\/tr><tr><td><strong>Ar pinigai i\u0161mokami akcininkams?<\/strong><\/td><td>Taip, \u012fmanoma<\/td><td>Ne<\/td><td>Ne<\/td><\/tr><tr><td><strong>Tipinis taikymo atvejis<\/strong><\/td><td>Kai perteklinis kapitalas turi b\u016bti gr\u0105\u017eintas akcininkams<\/td><td>Kai nuostoliai turi b\u016bti padengti balanse<\/td><td>Balanso sanavimas be l\u0117\u0161\u0173 nutek\u0117jimo<\/td><\/tr><tr><td><strong>Kreditori\u0173 apsauga<\/strong><\/td><td>Pilna: vie\u0161as paskelbimas, kreipimasis \u012f kreditorius, laukimo terminas, galutinis \u012fregistravimas tik po to<\/td><td>I\u0161 esm\u0117s pagal GmbHG 54 ir tolimesnius paragrafus<\/td><td>Palengvinta: klasikinis kreipimasis \u012f kreditorius n\u0117ra pirmaeilis dalykas<\/td><\/tr><tr><td><strong>Ypatumai<\/strong><\/td><td>Sprendimas d\u0117l bendrov\u0117s \u012fstat\u0173 pakeitimo, turi b\u016bti nustatytas tikslas ir apimtis; \u012fsigalioja tik \u012fregistravus \u012fmoni\u0173 registre<\/td><td>Grynai balansin\u0117 priemon\u0117; joki\u0173 i\u0161mok\u0173 akcininkams. Atskiro \u012fna\u0161o suma gali nukristi \u017eemiau 70,- \u20ac <\/td><td>Leistinas tik siauram \u012fstatyme numatytam tikslui; joki\u0173 i\u0161mok\u0173 akcininkams<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-ablauf-der-kapitalherabsetzung\">Kapitalo ma\u017einimo eiga<\/h2>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas vyksta pagal <strong>nustatyt\u0105 eig\u0105<\/strong>, kurios b\u016btina grie\u017etai laikytis. Kiekvienas \u017eingsnis remiasi ankstesniuoju, tod\u0117l klaidas proced\u016broje v\u0117liau da\u017enai sunku i\u0161taisyti. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipin\u0117 eiga skirstoma \u012f kelis etapus:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Akcinink\u0173 sprendimas kvalifikuota bals\u0173 dauguma<\/strong><\/li>\n\n\n\n<li><strong>Planuojamo ma\u017einimo prane\u0161imas \u012fmoni\u0173 registrui pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P55\/NOR12023054\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 55 \u00a7<\/a><\/strong><\/li>\n\n\n\n<li><strong>Vie\u0161as paskelbimas ir kreditori\u0173 apsaugos priemoni\u0173 \u012fgyvendinimas<\/strong><\/li>\n\n\n\n<li><strong>Galutinis \u012fregistravimas pasibaigus \u012fstatyminiams terminams pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P56\/NOR40078414\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 56 \u00a7<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Trij\u0173 ketvirtadali\u0173 dauguma pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P50\/NOR12023049\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 50 \u00a7<\/a> yra <strong>minimali \u012fstatymin\u0117 riba<\/strong>. <strong>Bendrov\u0117s \u012fstatuose<\/strong> gali b\u016bti numatyti <strong>papildomi reikalavimai<\/strong>. Svarbus momentas yra tai, kad kapitalo ma\u017einimas <strong>ne\u012fsigalioja i\u0161 karto<\/strong>. Tarp sprendimo ir galutinio \u012fgyvendinimo s\u0105moningai paliekamas laiko tarpas. \u0160is etapas skirtas <strong>kreditoriams informuoti ir apsaugoti<\/strong>.    <\/p>\n\n<p class=\"wp-block-paragraph\">Kas tvarkingai suplanuoja ir dokumentuoja eig\u0105, i\u0161vengia v\u0117lavim\u0173 ir teisin\u0117s rizikos. Tuo tarpu nepilnas ar klaidingas \u012fgyvendinimas gali lemti tai, kad \u012fmoni\u0173 registras atsisakys \u012fregistruoti pakeitimus. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirksamkeit-der-kapitalherabsetzung\">Kapitalo ma\u017einimo \u012fsigaliojimas<\/h3>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas \u012fsigalioja <strong>tik j\u012f \u012fregistravus \u012fmoni\u0173 registre<\/strong>. Iki to momento sprendimas turi vidin\u0119 reik\u0161m\u0119, ta\u010diau dar nesukelia teisini\u0173 pasekmi\u0173 i\u0161or\u0117je. <\/p>\n\n<p class=\"wp-block-paragraph\">Net jei akcininkai jau nusprend\u0117, \u012fstatinis kapitalas teisi\u0161kai lieka nepakit\u0119s, kol n\u0117ra \u012fra\u0161o registre.<\/p>\n\n<p class=\"wp-block-paragraph\">Svarbios \u0161io principo pasekm\u0117s yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>I\u0161mokos akcininkams leistinos tik po to<\/strong><\/li>\n\n\n\n<li><strong>Bendrov\u0117 iki tol atsako pradiniu kapitalu<\/strong><\/li>\n\n\n\n<li><strong>Sutartys ir i\u0161or\u0117s santykiai lieka nepakit\u0119<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0160i ai\u0161ki taisykl\u0117 saugo nuo piktnaud\u017eiavimo ir sukuria teisin\u012f saugum\u0105. Verslo partneriai gali pasikliauti tuo, kad \u012fstatinio kapitalo pakeitimai <strong>tampa matomi ir privalomi tik po oficialaus \u012fregistravimo<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-glaubigerschutz-im-verfahren\">Kreditori\u0173 apsauga proced\u016bros metu<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kreditori\u0173 apsauga<\/strong> yra pagrindinis kiekvieno kapitalo ma\u017einimo elementas. \u012estatym\u0173 leid\u0117jas daro prielaid\u0105, kad \u012fstatinis kapitalas atlieka <strong>kreditori\u0173 u\u017etikrinimo funkcij\u0105<\/strong>. Kai tik \u0161is kapitalas suma\u017einamas, kyla pavojus, kad j\u0173 pozicija pablog\u0117s.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tod\u0117l \u012fstatymas \u012fpareigoja GmbH vykdyti <strong>skaidri\u0105 ir kontroliuojam\u0105 proced\u016br\u0105<\/strong>. Kreditoriai turi laiku su\u017einoti, kad \u012fstatinis kapitalas kei\u010diasi, ir gauti galimyb\u0119 u\u017esitikrinti savo reikalavimus. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipiniai apsaugos mechanizmai yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Planuojamo kapitalo ma\u017einimo paskelbimas<\/strong><\/li>\n\n\n\n<li><strong>Aktyvus \u017einom\u0173 kreditori\u0173 informavimas<\/strong><\/li>\n\n\n\n<li><strong>Teis\u0117 \u012f neapmok\u0117t\u0173 reikalavim\u0173 u\u017etikrinim\u0105<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kaip \u0161i apsauga veikia prakti\u0161kai, geriausiai parodo <strong>vie\u0161as kreipimasis \u012f kreditorius<\/strong>, <strong>reikalavim\u0173 u\u017etikrinimas<\/strong> ir <strong>\u012fstatyminiai laukimo terminai<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sperrfristen-und-sicherstellung-von-forderungen\">Terminai ir reikalavim\u0173 u\u017etikrinimas<\/h3>\n\n<p class=\"wp-block-paragraph\">Ypa\u010d svarbi kreditori\u0173 apsaugos dalis yra vadinamasis <strong>laukimo terminas<\/strong> (vok. Sperrfrist). Jis u\u017etikrina, kad tarp paskelbimo ir galutinio kapitalo ma\u017einimo \u012fgyvendinimo <strong>likt\u0173 pakankamai laiko reakcijai<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0160is terminas paprastai trunka <strong>tris m\u0117nesius<\/strong>. Per \u0161\u012f laikotarp\u012f kreditoriai gali pareik\u0161ti savo reikalavimus ir reikalauti apsaugos. <\/p>\n\n<p class=\"wp-block-paragraph\">Laukimo termino metu galioja ai\u0161kios taisykl\u0117s:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kreditoriai gali reikalauti u\u017etikrinimo arba patenkinimo<\/strong><\/li>\n\n\n\n<li><strong>I\u0161mokos akcininkams yra neleid\u017eiamos<\/strong><\/li>\n\n\n\n<li><strong>Bendrov\u0117 privalo reaguoti \u012f reikalavimus<\/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\">\u201eTik pasibaigus \u0161iam terminui ir tinkamai sutvarkius visus reikalavimus, kapitalo ma\u017einimas gali b\u016bti u\u017ebaigtas. \u0160is laiko barjeras neleid\u017eia turtui per skubotai nutek\u0117ti i\u0161 bendrov\u0117s. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-zweck-und-praktische-anwendung\">Tikslas ir praktinis taikymas<\/h2>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas n\u0117ra grynai formalus aktas, tai <strong>strateginis \u012fmon\u0117s valdymo instrumentas<\/strong>. Jis tikslingai naudojamas siekiant pritaikyti GmbH strukt\u016br\u0105 ir finansin\u0119 situacij\u0105. <\/p>\n\n<p class=\"wp-block-paragraph\">Praktikoje da\u017eniausiai dominuoja du pagrindiniai tikslai:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Sukaupto kapitalo atlaisvinimas<\/strong><\/li>\n\n\n\n<li><strong>Balanso pritaikymas prie ekonomin\u0117s realyb\u0117s<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u012emon\u0117s imasi kapitalo ma\u017einimo, kai esamas \u012fstatinis kapitalas <strong>nebeatitinka faktin\u0117s situacijos<\/strong>. Tai gali nutikti po nuostoling\u0173 met\u0173, bet taip pat ir esant likvidumo pertekliui. <\/p>\n\n<p class=\"wp-block-paragraph\">Teisingai naudojama priemon\u0117 sukuria:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ai\u0161ki\u0105 balanso strukt\u016br\u0105<\/strong><\/li>\n\n\n\n<li><strong>Lankstum\u0105 naudojant kapital\u0105<\/strong><\/li>\n\n\n\n<li><strong>Geresn\u012f pagrind\u0105 investuotojams ir bankams<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ta\u010diau visada svarbiausia yra kruop\u0161tus planavimas. Kapitalo ma\u017einimas turi stipr\u0173 poveik\u012f i\u0161orei ir veikia bendrov\u0117s \u012fvaizd\u012f. Tod\u0117l jis niekada netur\u0117t\u0173 b\u016bti vertinamas izoliuotai, o tik kaip <strong>apgalvotos bendros strategijos<\/strong> dalis.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalruckfuhrung-an-gesellschafter\">Kapitalo gr\u0105\u017einimas akcininkams<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kapitalo gr\u0105\u017einimas akcininkams<\/strong> yra viena da\u017eniausi\u0173 kapitalo ma\u017einimo prie\u017eas\u010di\u0173. Akcininkai atgauna dal\u012f savo pradinio \u012fna\u0161o l\u0117\u0161\u0173. Ta\u010diau \u0161is gr\u0105\u017einimas yra <strong>leistinas tik laikantis \u012fstatymin\u0117s kapitalo ma\u017einimo proced\u016bros<\/strong> ir negali b\u016bti painiojamas su draud\u017eiamu \u012fna\u0161\u0173 gr\u0105\u017einimu.  <\/p>\n\n<p class=\"wp-block-paragraph\">Privalumas akivaizdus: bendrov\u0117 gali <strong>atlaisvinti perteklin\u012f kapital\u0105<\/strong>, kuris neb\u0117ra reikalingas kasdienei veiklai. Kartu akcininkai i\u0161laiko l\u0117\u0161\u0173 naudojimo kontrol\u0119.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tipin\u0117s s\u0105lygos praktikoje yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pakankamas GmbH likvidumas<\/strong><\/li>\n\n\n\n<li><strong>Formalios ma\u017einimo proced\u016bros laikymasis<\/strong><\/li>\n\n\n\n<li><strong>Vis\u0173 kreditori\u0173 apsaugos taisykli\u0173 laikymasis<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>I\u0161mok\u0117ti<\/strong> l\u0117\u0161as galima tik <strong>po \u012fsigaliojusio \u012fregistravimo<\/strong>. Iki tol kapitalas teisi\u0161kai lieka susietas. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bilanzbereinigung-und-verlustausgleich\">Balanso sutvarkymas ir nuostoli\u0173 padengimas<\/h3>\n\n<p class=\"wp-block-paragraph\">Be kapitalo gr\u0105\u017einimo, kapitalo ma\u017einimas da\u017enai naudojamas <strong>balansui sutvarkyti<\/strong>. Jei GmbH patyr\u0117 nuostoli\u0173, nurodytas \u012fstatinis kapitalas da\u017enai nebeatitinka faktin\u0117s turto b\u016bkl\u0117s. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sanavimo atvejais<\/strong> praktikoje ma\u017einimas da\u017enai derinamas su tuo pa\u010diu metu vykdomu kapitalo didinimu. Tam <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P60\/NOR12160329\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 60 \u00a7<\/a> numato specialias taisykles. <\/p>\n\n<p class=\"wp-block-paragraph\">Atlikdama nominal\u0173 arba supaprastint\u0105 kapitalo ma\u017einim\u0105, bendrov\u0117 gali:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Padengti sukauptus nuostolius<\/strong><\/li>\n\n\n\n<li><strong>Tikrovi\u0161kai pavaizduoti nuosavo kapitalo strukt\u016br\u0105<\/strong><\/li>\n\n\n\n<li><strong>Pagerinti pagrind\u0105 b\u016bsimoms priemon\u0117ms<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Didelis privalumas \u2013 pinigai nenuteka. Priemon\u0117 veikia grynai <strong>buhalteriniame lygmenyje<\/strong>, ta\u010diau turi stipr\u0173 poveik\u012f i\u0161orei. Bankai, investuotojai ir verslo partneriai taip grei\u010diau supranta, kokia yra tikroji ekonomin\u0117 pad\u0117tis.  <\/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\">\u201ePraktikoje \u0161i forma da\u017enai derinama su kitais \u017eingsniais, pavyzd\u017eiui, su v\u0117lesniu kapitalo didinimu, siekiant ilgalaikio bendrov\u0117s stabilizavimo.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-risiken-und-haftung\">Rizika ir atsakomyb\u0117<\/h2>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas suteikia galimybi\u0173, ta\u010diau kartu kelia ir <strong>didel\u0119 rizik\u0105<\/strong>. Klaidos proced\u016broje arba neteisingas ekonomin\u0117s pad\u0117ties \u012fvertinimas gali tur\u0117ti toli siekian\u010di\u0173 pasekmi\u0173. <\/p>\n\n<p class=\"wp-block-paragraph\">Ypatingas d\u0117mesys skiriamas <strong>vadov\u0173 atsakomybei<\/strong>. Jie privalo u\u017etikrinti, kad b\u016bt\u0173 laikomasi vis\u0173 teisini\u0173 reikalavim\u0173 ir neb\u016bt\u0173 pa\u017eeisti kreditori\u0173 interesai. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipin\u0117s rizikos sritys yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Klaidos kreipiantis \u012f kreditorius arba skelbiant informacij\u0105<\/strong><\/li>\n\n\n\n<li><strong>Per ankstyvos i\u0161mokos akcininkams<\/strong><\/li>\n\n\n\n<li><strong>Neteisingi duomenys \u012fmoni\u0173 registro proced\u016broje<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Jei d\u0117l to atsiranda \u017eala, vadovai tam tikromis aplinkyb\u0117mis atsako <strong>asmeni\u0161kai<\/strong>. Tai ypa\u010d galioja tada, kai kreditoriai nebegali patenkinti savo reikalavim\u0173. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-auswirkungen\">Ekonominis poveikis<\/h2>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas tiesiogiai veikia <strong>GmbH finansin\u0119 strukt\u016br\u0105<\/strong>. Jis ne tik kei\u010dia skai\u010dius balanse, bet ir veikia tai, kaip bendrov\u0117 vertinama i\u0161 \u0161alies. <\/p>\n\n<p class=\"wp-block-paragraph\">Pagrindinis efektas yra <strong>nuosavo kapitalo koeficiento pasikeitimas<\/strong>. Jei kapitalas gr\u0105\u017einamas akcininkams, nuosavas kapitalas ma\u017e\u0117ja. Tai gali tur\u0117ti \u012ftakos <strong>kreditingumui bankuose<\/strong> ir paveikti esam\u0105 finansavim\u0105.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ta\u010diau kartu atsiranda ir galimybi\u0173. Prasmingai atliktas kapitalo ma\u017einimas gali: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Atlaisvinti sukaupt\u0105 kapital\u0105<\/strong><\/li>\n\n\n\n<li><strong>Ai\u0161kiu ir tikrovi\u0161ku b\u016bdu pavaizduoti balans\u0105<\/strong><\/li>\n\n\n\n<li><strong>Padidinti verslo lankstum\u0105<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Praktikoje viskas labai priklauso nuo pradin\u0117s situacijos. Nors kapitalo gr\u0105\u017einimas sukuria likvidum\u0105, grynas balanso sutvarkymas gali sustiprinti verslo partneri\u0173 pasitik\u0117jim\u0105. Tod\u0117l visada svarbiausia yra <strong>tinkamas teisinio \u012fgyvendinimo ir ekonominio tikslo suderinimas<\/strong>.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bs\u0173 privalumai su teisine pagalba<\/h2>\n\n<p class=\"wp-block-paragraph\">Kapitalo ma\u017einimas yra sud\u0117tingas procesas, kuriame <strong>teisin\u0117s detal\u0117s ir ekonomin\u0117s pasekm\u0117s yra glaud\u017eiai susijusios<\/strong>. Profesionalus palyd\u0117jimas u\u017etikrina, kad i\u0161vengsite klaid\u0173 ir optimaliai pasinaudosite \u0161ia priemone. <\/p>\n\n<p class=\"wp-block-paragraph\">Su advokato pagalba j\u016bs ypa\u010d gausite naudos i\u0161:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Teisi\u0161kai saugus visos proced\u016bros \u012fgyvendinimas<\/strong><\/li>\n\n\n\n<li><strong>Optimalus strukt\u016brizavimas priklausomai nuo tikslo \u2013 kapitalo gr\u0105\u017einimo ar sanavimo<\/strong><\/li>\n\n\n\n<li><strong>Atsakomyb\u0117s rizikos vadovams minimizavimas<\/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\">\u201eKas strategi\u0161kai teisingai naudoja kapitalo ma\u017einim\u0105, laimi ne tik likvidumo, bet ir teisinio ai\u0161kumo bei verslo veiksm\u0173 laisv\u0117s\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Da\u017enai u\u017eduodami klausimai \u2013 DUK<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-khfaq001 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\\\/lt\\\/bendroves-steigimas\\\/gmbh-istatinio-kapitalo-mazinimas\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Kas yra GmbH \\u012fstatinio kapitalo ma\\u017einimas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ma\\u017einant kapital\\u0105, suma\\u017einamas GmbH \\u012fstatuose nustatytas \\u012fstatinis kapitalas. Tai n\\u0117ra vien buhalterinis klausimas, o formalus bendrov\\u0117s \\u012fstat\\u0173 pakeitimas. Teisi\\u0161kai priemon\\u0117 \\u012fsigalioja tik \\u012fregistravus j\\u0105 \\u012fmoni\\u0173 registre.  \"}},{\"@type\":\"Question\",\"name\":\"Ar galiu tiesiog i\\u0161simok\\u0117ti pinigus i\\u0161 GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ne. I\\u0161moka akcininkams leistina tik tada, kai laikomasi \\u012fstatymini\\u0173 kapitalo ma\\u017einimo taisykli\\u0173. Be tvarkingos proced\\u016bros gresia problemos d\\u0117l kreditori\\u0173 apsaugos ir draud\\u017eiamo \\u012fna\\u0161\\u0173 gr\\u0105\\u017einimo. \"}},{\"@type\":\"Question\",\"name\":\"Kiek laiko paprastai trunka proced\\u016bra?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tai priklauso nuo konkretaus atvejo. Ta\\u010diau svarbiausias \\u012fstatyminis laiko faktorius yra trij\\u0173 m\\u0117nesi\\u0173 laukimo terminas po kreipimosi \\u012f kreditorius. Tik po to kapitalo ma\\u017einimas gali b\\u016bti galutinai \\u012fregistruotas, jei \\u012fvykdytos \\u012fstatymin\\u0117s s\\u0105lygos.  \"}},{\"@type\":\"Question\",\"name\":\"Kas nutinka, jei kreipiasi kreditorius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tuomet GmbH, priklausomai nuo situacijos, privalo patenkinti reikalavim\\u0105 arba j\\u012f u\\u017etikrinti. B\\u016btent tam ma\\u017einimo proced\\u016broje yra numatyta kreditori\\u0173 apsauga. Kapitalo ma\\u017einimas negali lemti to, kad kreditori\\u0173 pad\\u0117tis tapt\\u0173 blogesn\\u0117 nei anks\\u010diau.  \"}},{\"@type\":\"Question\",\"name\":\"Ar \\u012fstatinis kapitalas gali nukristi \\u017eemiau 10 000,- \\u20ac?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Paprastai ne. GmbH \\u012fstatinis kapitalas net ir po kapitalo ma\\u017einimo i\\u0161 esm\\u0117s negali nukristi \\u017eemiau 10 000,- \\u20ac. Specialios \\u012fstatymin\\u0117s i\\u0161imtys nelie\\u010dia \\u012fprast\\u0173 standartini\\u0173 kapitalo ma\\u017einimo atvej\\u0173.  \"}},{\"@type\":\"Question\",\"name\":\"Ar kapitalo ma\\u017einimui reikalingas notaras?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Taip, praktikoje reguliariai. Kapitalo ma\\u017einimas kei\\u010dia bendrov\\u0117s \\u012fstatus. Tod\\u0117l \\u0161is pakeitimas turi b\\u016bti \\u012fformintas notari\\u0161kai ir v\\u0117liau pateiktas \\u012fmoni\\u0173 registrui.  \"}},{\"@type\":\"Question\",\"name\":\"Kuo skiriasi eilinis ir supaprastintas kapitalo ma\\u017einimas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Eilinis kapitalo ma\\u017einimas pirmiausia naudojamas tada, kai kapitalas turi b\\u016bti gr\\u0105\\u017eintas akcininkams arba suma\\u017einami \\u012fsipareigojimai d\\u0117l \\u012fna\\u0161\\u0173. Tuo tarpu supaprastintas kapitalo ma\\u017einimas skirtas balansiniam nuostoliui padengti. Tai sanavimo priemon\\u0117, kuri neleid\\u017eia joki\\u0173 i\\u0161mok\\u0173 akcininkams.  \"}},{\"@type\":\"Question\",\"name\":\"Kuo skiriasi kapitalo ma\\u017einimas nuo draud\\u017eiamo \\u012fna\\u0161\\u0173 gr\\u0105\\u017einimo?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kapitalo ma\\u017einimo atveju l\\u0117\\u0161os gr\\u0105\\u017einamos tik pagal \\u012fstatym\\u0173 reglamentuot\\u0105 proced\\u016br\\u0105 su sprendimu, kreditori\\u0173 apsauga ir \\u012fra\\u0161u \\u012fmoni\\u0173 registre. Tuo tarpu draud\\u017eiamas \\u012fna\\u0161\\u0173 gr\\u0105\\u017einimas yra tada, kai turtas akcininkams gr\\u0105\\u017einamas be leistino teisinio pagrindo. B\\u016btent tod\\u0117l tvarkingas teisinis \\u012fgyvendinimas yra toks svarbus.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq002 \" 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\">Kas yra GmbH \u012fstatinio kapitalo ma\u017einimas?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ma\u017einant kapital\u0105, suma\u017einamas GmbH \u012fstatuose nustatytas \u012fstatinis kapitalas. Tai n\u0117ra vien buhalterinis klausimas, o formalus bendrov\u0117s \u012fstat\u0173 pakeitimas. Teisi\u0161kai priemon\u0117 \u012fsigalioja tik \u012fregistravus j\u0105 \u012fmoni\u0173 registre.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq003 \" 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\">Ar galiu tiesiog i\u0161simok\u0117ti pinigus i\u0161 GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. I\u0161moka akcininkams leistina tik tada, kai laikomasi \u012fstatymini\u0173 kapitalo ma\u017einimo taisykli\u0173. Be tvarkingos proced\u016bros gresia problemos d\u0117l kreditori\u0173 apsaugos ir draud\u017eiamo \u012fna\u0161\u0173 gr\u0105\u017einimo. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq004 \" 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\">Kiek laiko paprastai trunka proced\u016bra?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tai priklauso nuo konkretaus atvejo. Ta\u010diau svarbiausias \u012fstatyminis laiko faktorius yra trij\u0173 m\u0117nesi\u0173 laukimo terminas po kreipimosi \u012f kreditorius. Tik po to kapitalo ma\u017einimas gali b\u016bti galutinai \u012fregistruotas, jei \u012fvykdytos \u012fstatymin\u0117s s\u0105lygos.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq005 \" 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\">Kas nutinka, jei kreipiasi kreditorius?<\/span><\/div><div class=\"uagb-faq-content\"><p>Tuomet GmbH, priklausomai nuo situacijos, privalo patenkinti reikalavim\u0105 arba j\u012f u\u017etikrinti. B\u016btent tam ma\u017einimo proced\u016broje yra numatyta kreditori\u0173 apsauga. Kapitalo ma\u017einimas negali lemti to, kad kreditori\u0173 pad\u0117tis tapt\u0173 blogesn\u0117 nei anks\u010diau.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq006 \" 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\">Ar \u012fstatinis kapitalas gali nukristi \u017eemiau 10 000,- \u20ac?<\/span><\/div><div class=\"uagb-faq-content\"><p>Paprastai ne. GmbH \u012fstatinis kapitalas net ir po kapitalo ma\u017einimo i\u0161 esm\u0117s negali nukristi \u017eemiau 10 000,- \u20ac. Specialios \u012fstatymin\u0117s i\u0161imtys nelie\u010dia \u012fprast\u0173 standartini\u0173 kapitalo ma\u017einimo atvej\u0173.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq007 \" 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\">Ar kapitalo ma\u017einimui reikalingas notaras?<\/span><\/div><div class=\"uagb-faq-content\"><p>Taip, praktikoje reguliariai. Kapitalo ma\u017einimas kei\u010dia bendrov\u0117s \u012fstatus. Tod\u0117l \u0161is pakeitimas turi b\u016bti \u012fformintas notari\u0161kai ir v\u0117liau pateiktas \u012fmoni\u0173 registrui.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq008 \" 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\">Kuo skiriasi eilinis ir supaprastintas kapitalo ma\u017einimas?<\/span><\/div><div class=\"uagb-faq-content\"><p>Eilinis kapitalo ma\u017einimas pirmiausia naudojamas tada, kai kapitalas turi b\u016bti gr\u0105\u017eintas akcininkams arba suma\u017einami \u012fsipareigojimai d\u0117l \u012fna\u0161\u0173. Tuo tarpu supaprastintas kapitalo ma\u017einimas skirtas balansiniam nuostoliui padengti. Tai sanavimo priemon\u0117, kuri neleid\u017eia joki\u0173 i\u0161mok\u0173 akcininkams.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq009 \" 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\">Kuo skiriasi kapitalo ma\u017einimas nuo draud\u017eiamo \u012fna\u0161\u0173 gr\u0105\u017einimo?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kapitalo ma\u017einimo atveju l\u0117\u0161os gr\u0105\u017einamos tik pagal \u012fstatym\u0173 reglamentuot\u0105 proced\u016br\u0105 su sprendimu, kreditori\u0173 apsauga ir \u012fra\u0161u \u012fmoni\u0173 registre. Tuo tarpu draud\u017eiamas \u012fna\u0161\u0173 gr\u0105\u017einimas yra tada, kai turtas akcininkams gr\u0105\u017einamas be leistino teisinio pagrindo. B\u016btent tod\u0117l tvarkingas teisinis \u012fgyvendinimas yra toks svarbus.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"GmbH \u012fstatinio kapitalo ma\u017einimas GmbH \u012fstatinio kapitalo ma\u017einimas yra tikslingas bendrov\u0117s \u012fstatuose nustatyto \u012fstatinio kapitalo suma\u017einimas. Tai yra formalus bendrov\u0117s \u012fstat\u0173 pakeitimas, kuris \u012fsigalioja tik \u012fregistravus j\u012f \u012fmoni\u0173 registre. Turinys &#8230;","protected":false},"author":1,"featured_media":160325,"parent":58362,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1333],"tags":[],"class_list":["post-160324","page","type-page","status-publish","has-post-thumbnail","hentry","category-bendroviu-teise"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/lt\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"GmbH \u012fstatinio kapitalo ma\u017einimas GmbH \u012fstatinio kapitalo ma\u017einimas yra tikslingas bendrov\u0117s \u012fstatuose nustatyto \u012fstatinio kapitalo suma\u017einimas. Tai yra formalus bendrov\u0117s \u012fstat\u0173 pakeitimas, kuris \u012fsigalioja tik \u012fregistravus j\u012f \u012fmoni\u0173 registre. Turinys ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/160324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/comments?post=160324"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/160324\/revisions"}],"predecessor-version":[{"id":160329,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/160324\/revisions\/160329"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/58362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media\/160325"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=160324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=160324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=160324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}