{"id":136460,"date":"2026-04-10T12:00:00","date_gmt":"2026-04-10T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/infiintare-societate\/partile-sociale-ale-unui-srl\/"},"modified":"2026-06-02T12:46:09","modified_gmt":"2026-06-02T10:46:09","slug":"partile-sociale-ale-unui-srl","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/infiintare-societate\/partile-sociale-ale-unui-srl\/","title":{"rendered":"P\u0103r\u021bile sociale ale unui SRL"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>P\u0103r\u021bile sociale ale unui SRL<\/h2><ul><li><a href=\"#h-geschaftsanteile-einer-gmbh\" data-level=\"2\">P\u0103r\u021bile sociale ale unui SRL<\/a><ul><li><a href=\"#h-stellung-des-gesellschafters-innerhalb-der-gmbh\" data-level=\"3\">Pozi\u021bia asociatului \u00een cadrul SRL-ului<\/a><\/li><\/ul><\/li><li><a href=\"#h-geschaftsanteil-stammeinlage-und-beteiligungsquote\" data-level=\"2\">Parte social\u0103, aport la capitalul social \u0219i cot\u0103 de participare<\/a><ul><li><a href=\"#h-berechnung-der-beteiligungsquote\" data-level=\"3\">Calculul cotei de participare<\/a><\/li><li><a href=\"#h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\" data-level=\"3\">Semnifica\u021bia economic\u0103 \u0219i evaluarea p\u0103r\u021bilor sociale<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechte-und-pflichten-aus-dem-geschaftsanteil\" data-level=\"2\">Drepturi \u0219i obliga\u021bii care decurg din partea social\u0103<\/a><ul><li><a href=\"#h-stimmrechte-nach-39-gmbhg\" data-level=\"3\">Drepturi de vot conform \u00a7 39 din Legea SRL<\/a><\/li><li><a href=\"#h-gewinnanspruch-nach-82-gmbhg\" data-level=\"3\">Dreptul la profit conform \u00a7 82 din Legea SRL<\/a><\/li><li><a href=\"#h-verbotene-einlagenruckgewahr\" data-level=\"3\">Restituirea interzis\u0103 a aporturilor<\/a><\/li><li><a href=\"#h-informationsrechte-und-einsichtsrechte\" data-level=\"3\">Drepturi de informare \u0219i de inspec\u021bie<\/a><\/li><li><a href=\"#h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\" data-level=\"3\">Obliga\u021biile asocia\u021bilor, obliga\u021bia de loialitate \u0219i abuzul de drept de vot<\/a><\/li><\/ul><\/li><li><a href=\"#h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\" data-level=\"2\">Constituirea \u0219i \u00eenregistrarea p\u0103r\u021bii sociale \u00een Registrul Comer\u021bului<\/a><ul><li><a href=\"#h-wirkung-der-eintragung-im-firmenbuch\" data-level=\"3\">Efectul \u00eenregistr\u0103rii \u00een Registrul Comer\u021bului<\/a><\/li><li><a href=\"#h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\" data-level=\"3\">Leg\u0103tura dintre partea social\u0103 \u0219i cota de participare<\/a><\/li><\/ul><\/li><li><a href=\"#h-ubertragung-von-geschaftsanteilen\" data-level=\"2\">Transferul p\u0103r\u021bilor sociale<\/a><ul><li><a href=\"#h-ablauf-der-anteilsubertragung\" data-level=\"3\">Procedura de transfer a p\u0103r\u021bilor sociale<\/a><\/li><li><a href=\"#h-uberblick-uber-zustimmungserfordernisse\" data-level=\"3\">Prezentare general\u0103 a cerin\u021belor de aprobare<\/a><\/li><li><a href=\"#h-verkauf-schenkung-und-erbfall\" data-level=\"3\">V\u00e2nzare, dona\u021bie \u0219i succesiune<\/a><\/li><\/ul><\/li><li><a href=\"#h-veranderung-und-belastung-von-geschaftsanteilen\" data-level=\"2\">Modificarea \u0219i grevarea p\u0103r\u021bilor sociale<\/a><ul><li><a href=\"#h-teilung-zusammenlegung-und-kapitalerhohung\" data-level=\"3\">Divizarea, consolidarea \u0219i majorarea capitalului social<\/a><\/li><li><a href=\"#h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\" data-level=\"3\">Gaj, fiducie \u0219i semnifica\u021bie economic\u0103<\/a><\/li><li><a href=\"#h-eigene-geschaftsanteile-der-gmbh\" data-level=\"3\">P\u0103r\u021bile sociale proprii ale SRL-ului<\/a><\/li><li><a href=\"#h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\" data-level=\"3\">Retragerea, excluderea \u0219i pierderea p\u0103r\u021bilor sociale<\/a><\/li><li><a href=\"#h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\" data-level=\"3\">Consecin\u021be fiscale la v\u00e2nzare, dona\u021bie \u0219i distribuire<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avantajele dumneavoastr\u0103 cu asisten\u021b\u0103 juridic\u0103<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u00centreb\u0103ri frecvente \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-einer-gmbh\">P\u0103r\u021bile sociale ale unui SRL<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 a unui SRL<\/strong>, \u00een sensul <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 75 din Legea SRL<\/a>, reprezint\u0103 <strong>\u00eentreaga participare juridic\u0103<\/strong> a unui asociat \u00een cadrul societ\u0103\u021bii. Astfel, aceasta include <strong>nu doar drepturi<\/strong>, cum ar fi <strong>dreptul de vot<\/strong>, <strong>dreptul la participarea la profit<\/strong> sau drepturile de informare, ci \u0219i <strong>obliga\u021bii<\/strong>, \u00een special cele legate de <strong>aportul la capitalul social<\/strong> subscris \u0219i de obliga\u021bia de fidelitate fa\u021b\u0103 de SRL, conform dreptului societar. \u00cen Austria, partea social\u0103 se determin\u0103, \u00een principiu, \u00een func\u021bie de <strong>valoarea aportului la capitalul social subscris<\/strong>, \u00een m\u0103sura \u00een care actul constitutiv nu prevede altfel.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Fiecare asociat de\u021bine o singur\u0103 parte social\u0103.<\/strong> Aceast\u0103 parte social\u0103 este <strong>transmisibil\u0103 \u0219i ereditar\u0103<\/strong>, iar pentru transmiterea \u00eentre persoane \u00een via\u021b\u0103 este, \u00een principiu, necesar un <strong>act notarial<\/strong>. De asemenea, actul constitutiv poate prevedea condi\u021bii suplimentare, cum ar fi <strong>cerin\u021be de aprobare<\/strong>. <\/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>O parte social\u0103 reprezint\u0103 \u00eentreaga pozi\u021bie juridic\u0103 a unui asociat \u00een cadrul SRL-ului.<\/strong> Aceasta reune\u0219te <strong>drepturile \u0219i obliga\u021biile<\/strong> care decurg din participare \u0219i se orienteaz\u0103, de regul\u0103, dup\u0103 <strong>aportul la capitalul social subscris<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp\" alt=\"P\u0103r\u021bile sociale ale unui SRL explicate simplu: semnifica\u021bie, drepturi, obliga\u021bii \u0219i baze legale prezentate \u00eentr-un mod accesibil.\" >\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\">\u201eCine de\u021bine o parte social\u0103 nu este doar implicat economic, ci particip\u0103 \u0219i la deciziile fundamentale ale societ\u0103\u021bii.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-stellung-des-gesellschafters-innerhalb-der-gmbh\">Pozi\u021bia asociatului \u00een cadrul SRL-ului<\/h3>\n\n<p class=\"wp-block-paragraph\">Partea social\u0103 <strong>nu confer\u0103 o participare la bunuri individuale<\/strong> ale SRL-ului. Contul bancar, vehiculele, ma\u0219inile, crean\u021bele, site-ul web, stocul de m\u0103rfuri \u0219i marca apar\u021bin societ\u0103\u021bii \u00een sine. Prin urmare, asociatul nu de\u021bine bunuri individuale, ci o <strong>participare juridic\u0103 la SRL.<\/strong>  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Din aceast\u0103 participare decurg drepturi \u0219i obliga\u021bii.<\/strong> Asociatul are dreptul s\u0103 participe la decizii, s\u0103 solicite informa\u021bii \u0219i s\u0103 participe la profit, dac\u0103 exist\u0103 un profit distribuibil. \u00cen acela\u0219i timp, trebuie s\u0103-\u0219i achite aportul la capitalul social, s\u0103 respecte actul constitutiv \u0219i s\u0103 \u021bin\u0103 cont de interesele SRL-ului. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Asocia\u021bii \u00ee\u0219i exercit\u0103 drepturile \u00een principal \u00een adunarea general\u0103.<\/strong> Acolo decid asupra chestiunilor centrale ale SRL-ului. Acestea includ numirea \u0219i revocarea administratorilor, utilizarea profitului, modific\u0103rile actului constitutiv, opera\u021biunile de capital \u0219i dizolvarea societ\u0103\u021bii. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O parte social\u0103 nu este o ac\u021biune \u0219i nici un titlu de valoare.<\/strong> Nu poate fi pur \u0219i simplu transferat\u0103 sau tranzac\u021bionat\u0103 liber ca o ac\u021biune. Pentru modific\u0103rile statutului de asociat, actul constitutiv, cerin\u021bele de aprobare, actul notarial \u0219i Registrul Comer\u021bului sunt decisive. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteil-stammeinlage-und-beteiligungsquote\">Parte social\u0103, aport la capitalul social \u0219i cot\u0103 de participare<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103, aportul la capitalul social, capitalul social \u0219i cota de participare sunt patru termeni diferi\u021bi.<\/strong> <strong>Aportul la capitalul social<\/strong> este suma pe care un asociat o subscrie. <strong>Capitalul social<\/strong> este <strong>suma tuturor aporturilor la capitalul social.<\/strong> <strong>Partea social\u0103<\/strong> este \u00eentreaga pozi\u021bie juridic\u0103 a asociatului. <strong>Cota de participare<\/strong> arat\u0103 procentul s\u0103u de de\u021binere \u00een SRL.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Capitalul social al unui SRL austriac trebuie s\u0103 fie de minim \u20ac<\/strong> <strong>10.000,-.<\/strong> Fiecare aport la capitalul social trebuie s\u0103 ating\u0103 cel pu\u021bin \u20ac 70,-. Asocia\u021bii pot subscrie aporturi la capitalul social de valori diferite. Astfel, rezult\u0103 cote de participare, cote de profit \u0219i posibilit\u0103\u021bi de influen\u021b\u0103 diferite.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 este mai mult dec\u00e2t un simplu procent.<\/strong> Ea reune\u0219te drepturi de vot, drepturi la profit, drepturi de informare, drepturi de participare, obliga\u021bia de aport \u0219i obliga\u021bia de loialitate. Prin urmare, cota de participare arat\u0103 participarea calculat\u0103, dar nu \u00eentreaga pozi\u021bie juridic\u0103 a asociatului. <\/p>\n\n<p class=\"wp-block-paragraph\">De asemenea, trebuie f\u0103cut\u0103 o distinc\u021bie \u00eentre <strong>aportul la capitalul social subscris \u0219i aportul \u00een numerar v\u0103rsat imediat.<\/strong> Un asociat nu este obligat s\u0103 pl\u0103teasc\u0103 integral aportul s\u0103u la capitalul social \u00een numerar la \u00eenfiin\u021bare. La \u00eenregistrare, cel pu\u021bin un sfert din fiecare aport \u00een numerar trebuie s\u0103 fie pl\u0103tit, dar \u00een orice caz \u20ac 70,-. \u00cen total, trebuie pl\u0103tite cel pu\u021bin \u20ac 5.000,- ca aporturi \u00een numerar.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pentru partea neachitat\u0103 a aportului la capitalul social r\u0103m\u00e2ne o obliga\u021bie de plat\u0103.<\/strong> SRL-ul poate solicita plata restant\u0103 conform actului constitutiv \u0219i deciziilor valabile ale asocia\u021bilor.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Fiecare asociat are dreptul la o singur\u0103 parte social\u0103.<\/strong> Dac\u0103 un asociat existent dob\u00e2nde\u0219te ulterior o alt\u0103 participa\u021bie, nu se creeaz\u0103 o a doua parte social\u0103. Partea sa social\u0103 anterioar\u0103 se m\u0103re\u0219te, astfel \u00eenc\u00e2t statutul s\u0103u de asociat r\u0103m\u00e2ne unitar din punct de vedere juridic. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-berechnung-der-beteiligungsquote\">Calculul cotei de participare<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Cota de participare arat\u0103 c\u00e2t de mare este partea unui asociat \u00een SRL.<\/strong> Aceasta rezult\u0103 din aportul la capitalul social \u0219i capitalul social.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Formula este:<\/strong><br\/><strong>Aportul la capitalul social al asociatului \u00f7 Capitalul social \u00d7 100 = Cota de participare \u00een procente.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu:<\/strong> Dac\u0103 capitalul social este de \u20ac 10.000,- \u0219i un asociat subscrie \u20ac 2.500,-, el de\u021bine 25 % din SRL. Dac\u0103 un asociat subscrie \u20ac 7.000,-, el de\u021bine 70 %. Acest calcul arat\u0103 partea aritmetic\u0103 din capitalul social.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cota de participare influen\u021beaz\u0103 profitul, ponderea voturilor \u0219i controlul.<\/strong> Un asociat cu 51 % poate impune \u00een mod regulat decizii cu majoritate simpl\u0103, dac\u0103 legea sau actul constitutiv nu cer o majoritate mai strict\u0103.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cen cazul unei major\u0103ri de capital, cota de participare se poate modifica.<\/strong> Dac\u0103 to\u021bi asocia\u021bii subscriu aporturi suplimentare la capitalul social \u00een propor\u021bia anterioar\u0103, cotele r\u0103m\u00e2n acelea\u0219i. Dac\u0103 doar un asociat subscrie capital suplimentar, cota sa cre\u0219te, \u00een timp ce cota celorlal\u021bi asocia\u021bi scade. <\/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\">\u201e\u00cen timp ce cota de participare este relevant\u0103 \u00een principal pentru profit \u0219i ponderea voturilor, partea social\u0103 reune\u0219te toate drepturile \u0219i obliga\u021biile asocia\u021bilor.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirtschaftliche-bedeutung-und-bewertung-von-geschaftsanteilen\">Semnifica\u021bia economic\u0103 \u0219i evaluarea p\u0103r\u021bilor sociale<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Valoarea unei p\u0103r\u021bi sociale nu corespunde automat cu aportul la capitalul social subscris.<\/strong> Un aport la capitalul social de \u20ac 5.000,- poate avea o valoare de pia\u021b\u0103 semnificativ mai mare \u00eentr-un SRL profitabil. \u00cen cazul pierderilor, supra\u00eendator\u0103rii sau lipsei de venituri, aceea\u0219i parte poate avea o valoare economic\u0103 mai mic\u0103. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Decisiv\u0103 este valoarea real\u0103 a \u00eentreprinderii SRL-ului.<\/strong> Aceasta rezult\u0103 din profit, active, datorii, contracte \u00een derulare, structura clien\u021bilor, pozi\u021bia pe pia\u021b\u0103, lichiditate \u0219i perspective de viitor.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pentru evaluare se iau \u00een considerare valoarea de randament, valoarea substan\u021bial\u0103 \u0219i valoarea comparativ\u0103.<\/strong> Valoarea de randament se bazeaz\u0103 pe profiturile viitoare ale SRL-ului. Valoarea substan\u021bial\u0103 ia \u00een considerare activele existente dup\u0103 deducerea datoriilor. Valorile comparative arat\u0103 pre\u021burile pl\u0103tite pentru \u00eentreprinderi sau participa\u021bii similare.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Data de referin\u021b\u0103 pentru evaluare trebuie s\u0103 fie clar stabilit\u0103.<\/strong> \u00cen cazul v\u00e2nz\u0103rii, dona\u021biei, succesiunii, divor\u021bului, disputelor \u00eentre asocia\u021bi, excluderii sau prelu\u0103rii, aceasta decide ce cifre sunt relevante. Prin urmare, actul constitutiv ar trebui s\u0103 stabileasc\u0103 clar metoda de evaluare, data de referin\u021b\u0103 \u0219i expertul. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechte-und-pflichten-aus-dem-geschaftsanteil\">Drepturi \u0219i obliga\u021bii care decurg din partea social\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 combin\u0103 drepturi \u0219i obliga\u021bii.<\/strong> Un asociat ob\u021bine influen\u021b\u0103 asupra SRL-ului, are dreptul s\u0103 participe la profituri \u0219i poate solicita informa\u021bii. \u00cen acela\u0219i timp, trebuie s\u0103-\u0219i achite aportul la capitalul social, s\u0103 respecte actul constitutiv \u0219i s\u0103 \u021bin\u0103 cont de interesele SRL-ului, precum \u0219i ale celorlal\u021bi asocia\u021bi. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Printre cele mai importante drepturi se num\u0103r\u0103 drepturile de vot, drepturile la profit, drepturile de informare \u0219i drepturile de participare.<\/strong> Aceste drepturi permit asociatului s\u0103 contribuie la dezvoltarea SRL-ului \u0219i s\u0103 controleze conducerea. Extinderea lor exact\u0103 rezult\u0103 din Legea SRL \u0219i din actul constitutiv. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Obliga\u021biile asociatului \u00eencep cu aportul la capitalul social subscris.<\/strong> Cine subscrie un aport la capitalul social trebuie s\u0103-l achite conform regulilor convenite. Dac\u0103 aportul nu este pl\u0103tit integral, asociatul r\u0103m\u00e2ne obligat la plata sumei restante. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>La aceasta se adaug\u0103 obliga\u021bia de loialitate \u00een dreptul societar.<\/strong> Asociatul nu are voie s\u0103-\u0219i abuzeze drepturile. El trebuie s\u0103 se asigure, \u00een cazul voturilor, solicit\u0103rilor de informa\u021bii, transferurilor de p\u0103r\u021bi sociale \u0219i conflictelor, c\u0103 nu prejudiciaz\u0103 SRL-ul \u0219i nu dezavantajeaz\u0103 ceilal\u021bi asocia\u021bi f\u0103r\u0103 un motiv obiectiv. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Actul constitutiv poate stabili drepturi \u0219i obliga\u021bii suplimentare.<\/strong> Acestea includ obliga\u021bii de aprobare, interdic\u021bii de concuren\u021b\u0103, drepturi de preemp\u021biune, drepturi de preluare, reguli de informare, drepturi de co-v\u00e2nzare, obliga\u021bii de co-v\u00e2nzare \u0219i reguli de desp\u0103gubire. Astfel de clauze determin\u0103 c\u00e2t de flexibil sau strict este configurat statutul de asociat. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-stimmrechte-nach-39-gmbhg\">Drepturi de vot conform \u00a7 39 din Legea SRL<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Dreptul de vot determin\u0103 c\u00e2t de puternic poate influen\u021ba un asociat deciziile.<\/strong> Prin dreptul de vot, el particip\u0103 la deciziile SRL-ului \u0219i controleaz\u0103 conducerea, precum \u0219i dezvoltarea societ\u0103\u021bii.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Conform <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P39\/NOR12040500\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>39<\/strong> <strong>din Legea SRL<\/strong><\/a><strong>, dreptul de vot se bazeaz\u0103, \u00een principiu, pe aportul la capitalul social subscris.<\/strong> Fiecare \u20ac 10,- dintr-un aport la capitalul social confer\u0103 un vot. Sumele sub \u20ac 10,- nu sunt luate \u00een considerare la calculul voturilor. <strong>Actul constitutiv poate stabili o alt\u0103 distribu\u021bie a voturilor,<\/strong> dar fiec\u0103rui asociat trebuie s\u0103-i r\u0103m\u00e2n\u0103 cel pu\u021bin un vot.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu:<\/strong> Un asociat cu un aport la capitalul social de \u20ac 5.000,- are, conform regulii legale de baz\u0103, 500 de voturi. Un asociat cu \u20ac 2.500,- are 250 de voturi. Participarea economic\u0103 influen\u021beaz\u0103, prin urmare, direct ponderea voturilor.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pentru deciziile obi\u0219nuite, decide majoritatea simpl\u0103 a voturilor exprimate.<\/strong> Pentru deciziile importante, legea sau actul constitutiv pot cere majorit\u0103\u021bi mai stricte, cum ar fi o majoritate de trei sferturi, unanimitate sau acordul anumitor asocia\u021bi.<\/p>\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\">\u201eUn asociat nu are drept de vot la fiecare decizie. Dac\u0103 decizia vizeaz\u0103 eliberarea sa de o obliga\u021bie sau un avantaj special pentru el, dreptul s\u0103u de vot este exclus. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewinnanspruch-nach-82-gmbhg\">Dreptul la profit conform \u00a7 82 din Legea SRL<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 confer\u0103 asociatului, conform <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P82\/NOR12023081\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 82 din Legea SRL<\/a>, un drept la participarea la profitul bilan\u021bier.<\/strong> Acest lucru nu \u00eenseamn\u0103 \u00eens\u0103 c\u0103 el poate retrage oric\u00e2nd bani din SRL. Patrimoniul SRL-ului apar\u021bine societ\u0103\u021bii \u0219i serve\u0219te opera\u021biunilor comerciale, \u00eendeplinirii contractelor \u0219i protej\u0103rii creditorilor. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O distribu\u021bie de profit presupune existen\u021ba unui profit bilan\u021bier distribuibil.<\/strong> Doar atunci c\u00e2nd SRL-ul \u00eenregistreaz\u0103 un profit \u0219i acesta poate fi distribuit conform legii, actului constitutiv sau deciziei asocia\u021bilor, apare un drept concret la plat\u0103.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Distribu\u021bia profitului se face \u00een func\u021bie de participarea asocia\u021bilor.<\/strong> Dac\u0103 un asociat de\u021bine 60 % \u0219i altul 40 %, ei primesc, la o distribu\u021bie propor\u021bional\u0103, 60 % \u0219i 40 % din profitul distribuibil. Actul constitutiv poate prevedea o alt\u0103 distribu\u021bie a profitului, dac\u0103 aceasta este reglementat\u0103 clar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu:<\/strong> Un SRL realizeaz\u0103 un profit bilan\u021bier distribuibil de \u20ac 30.000,-. Asociatul A de\u021bine 60 %, asociatul B de\u021bine 40 %. La o distribu\u021bie propor\u021bional\u0103 a profitului, A prime\u0219te \u20ac 18.000,- \u0219i B prime\u0219te \u20ac 12.000,-. Dac\u0103 profitul nu este distribuit, ci este re\u021binut \u00een mod valabil \u00een SRL, nu apare un drept la plat\u0103 \u00een aceast\u0103 sum\u0103.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pentru asocia\u021bi este, prin urmare, esen\u021bial s\u0103 fac\u0103 distinc\u021bia \u00eentre profit, profit bilan\u021bier \u0219i distribu\u021bie.<\/strong> Un an financiar de succes nu duce automat la o plat\u0103. Doar utilizarea legal\u0103 a profitului decide dac\u0103 banii ajung la asocia\u021bi. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verbotene-einlagenruckgewahr\">Restituirea interzis\u0103 a aporturilor<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Asocia\u021bii pot primi de la SRL doar pl\u0103\u021bi permise legal.<\/strong> Sunt permise \u00een special distribu\u021biile de profit decise \u00een mod corespunz\u0103tor, remunera\u021biile adecvate pentru servicii reale, ramburs\u0103rile de \u00eemprumuturi la pre\u021buri de pia\u021b\u0103 \u0219i pl\u0103\u021bile justificate contractual. Sunt interzise pl\u0103\u021bile care diminueaz\u0103 patrimoniul societ\u0103\u021bii f\u0103r\u0103 un motiv legal \u00een favoarea unui asociat. <\/p>\n\n<p class=\"wp-block-paragraph\">Dac\u0103 SRL-ul efectueaz\u0103 pl\u0103\u021bi c\u0103tre un asociat <strong>\u00eempotriva legii<\/strong>, actului constitutiv sau deciziei asocia\u021bilor, SRL-ul poate solicita <strong>rambursarea<\/strong>. Aceasta se refer\u0103 la distribu\u021bii ascunse, remunera\u021bii excesive, \u00eemprumuturi neconforme cu pia\u021ba, tranzac\u021bii simulate \u0219i pl\u0103\u021bi private din patrimoniul societ\u0103\u021bii. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-informationsrechte-und-einsichtsrechte\">Drepturi de informare \u0219i de inspec\u021bie<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Asociatul trebuie s\u0103 poat\u0103 verifica situa\u021bia economic\u0103 \u0219i juridic\u0103 a SRL-ului.<\/strong> De aceea, el are drepturi de informare \u0219i de inspec\u021bie. El poate solicita informa\u021bii despre afacerile societ\u0103\u021bii \u0219i poate consulta documente, dac\u0103 are nevoie de aceste informa\u021bii pentru exercitarea drepturilor sale de asociat. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dreptul la informare protejeaz\u0103 \u0219i asocia\u021bii minoritari.<\/strong> Un asociat cu o participa\u021bie mic\u0103 nu poate fi izolat de informa\u021biile despre societate. SRL-ul poate refuza informa\u021biile dac\u0103 divulgarea ar \u00eenc\u0103lca o interdic\u021bie legal\u0103 sau dac\u0103 asociatul \u00ee\u0219i abuzeaz\u0103 dreptul. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dreptul de inspec\u021bie include documentele de care asociatul are nevoie pentru a-\u0219i exercita drepturile \u00een mod corespunz\u0103tor.<\/strong> Acestea includ situa\u021biile financiare anuale, documentele contabile, deciziile asocia\u021bilor, contractele SRL-ului, documentele referitoare la investi\u021bii majore, datorii, crean\u021be, remunera\u021biile administratorilor, conturile curente \u0219i documentele referitoare la tranzac\u021bii comerciale excep\u021bionale.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>SRL-ul nu poate restric\u021biona drepturile de informare \u00een mod arbitrar.<\/strong> O restric\u021bie \u00een actul constitutiv este permis\u0103 doar \u00een limite legale stricte. Un refuz este posibil doar dac\u0103 solicitarea de informa\u021bii este abuziv\u0103, dac\u0103 exist\u0103 obliga\u021bii legale de confiden\u021bialitate sau dac\u0103 interesele concrete ale SRL-ului sunt puse \u00een pericol. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesellschafterpflichten-treuepflicht-und-stimmrechtsmissbrauch\">Obliga\u021biile asocia\u021bilor, obliga\u021bia de loialitate \u0219i abuzul de drept de vot<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 aduce nu doar drepturi, ci \u0219i obliga\u021bii.<\/strong> Cea mai important\u0103 obliga\u021bie este achitarea aportului la capitalul social subscris. Asociatul trebuie s\u0103 pl\u0103teasc\u0103 suma convenit\u0103 conform regulilor actului constitutiv \u0219i ale \u00eenfiin\u021b\u0103rii. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 aportul la capitalul social nu este pl\u0103tit integral, asociatul r\u0103m\u00e2ne obligat la plata sumei restante.<\/strong> Aceast\u0103 obliga\u021bie protejeaz\u0103 SRL-ul \u0219i creditorii s\u0103i. Societatea trebuie s\u0103 se poat\u0103 baza pe faptul c\u0103 capitalul subscris este efectiv disponibil. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cen plus, fiecare asociat are o obliga\u021bie de loialitate.<\/strong> El trebuie s\u0103 \u021bin\u0103 cont de interesele SRL-ului \u0219i ale celorlal\u021bi asocia\u021bi \u00een exercitarea drepturilor sale. Aceast\u0103 obliga\u021bie se aplic\u0103 \u00een cazul voturilor, solicit\u0103rilor de informa\u021bii, transferurilor de p\u0103r\u021bi sociale, situa\u021biilor de concuren\u021b\u0103 \u0219i disputelor \u00eentre asocia\u021bi. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Obliga\u021bia de loialitate interzice comportamentul egoist \u00een detrimentul SRL-ului.<\/strong> Un asociat nu are voie s\u0103-\u0219i foloseasc\u0103 pozi\u021bia pentru a bloca societatea, a abuza de secrete comerciale, a \u00eempiedica decizii f\u0103r\u0103 un motiv obiectiv sau a prejudicia \u00een mod deliberat ceilal\u021bi asocia\u021bi.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Abuzul de drept de vot exist\u0103 atunci c\u00e2nd un asociat \u00ee\u0219i exercit\u0103 dreptul de vot \u00een mod necorespunz\u0103tor scopului.<\/strong> Acesta poate fi cazul \u00een care majoritatea ia o decizie doar pentru a dezavantaja un asociat minoritar. Poate fi, de asemenea, cazul \u00een care un asociat minoritar blocheaz\u0103 o decizie necesar\u0103 f\u0103r\u0103 un motiv obiectiv. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Obliga\u021biile asociatului asigur\u0103 c\u0103 SRL-ul r\u0103m\u00e2ne capabil de ac\u021biune.<\/strong> Drepturile precum dreptul de vot, dreptul la informare \u0219i participarea la profit pot fi exercitate. Ele trebuie \u00eens\u0103 exercitate astfel \u00eenc\u00e2t s\u0103 se respecte legea, actul constitutiv \u0219i interesele legitime ale SRL-ului. <\/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\">\u201eDrepturile \u0219i obliga\u021biile sunt \u00eentotdeauna interconectate \u00een cazul p\u0103r\u021bii sociale. Cine dore\u0219te influen\u021b\u0103 \u0219i participare la profit trebuie s\u0103 respecte \u0219i regulile jocului din dreptul societar. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-entstehung-und-firmenbucheintragung-des-geschaftsanteils\">Constituirea \u0219i \u00eenregistrarea p\u0103r\u021bii sociale \u00een Registrul Comer\u021bului<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 ia na\u0219tere prin actul constitutiv \u0219i prin \u00eenfiin\u021barea valabil\u0103 a SRL-ului.<\/strong> \u00cen actul constitutiv se stabile\u0219te cine devine asociat \u0219i ce aporturi la capitalul social subscrie. Din aceasta rezult\u0103 cui \u00eei revine ce parte social\u0103 \u00een SRL. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Prin \u00eenregistrarea SRL-ului \u00een Registrul Comer\u021bului, societatea ia na\u0219tere efectiv ca persoan\u0103 juridic\u0103 distinct\u0103.<\/strong> Din acest moment, SRL-ul poate dob\u00e2ndi drepturi, \u00eencheia contracte, de\u021bine bunuri \u0219i contracta obliga\u021bii. Asocia\u021bii r\u0103m\u00e2n separa\u021bi legal de SRL. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirkung-der-eintragung-im-firmenbuch\">Efectul \u00eenregistr\u0103rii \u00een Registrul Comer\u021bului<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Registrul Comer\u021bului nu are doar o func\u021bie probatorie \u00een cazul p\u0103r\u021bilor sociale ale SRL-urilor.<\/strong> \u00cen rela\u021bia cu SRL-ul, doar persoana \u00eenregistrat\u0103 \u00een Registrul Comer\u021bului ca asociat este considerat\u0103 asociat. Prin urmare, SRL-ul poate lega drepturile de vot, drepturile la profit, drepturile de informare \u0219i invita\u021biile la adunarea general\u0103 de situa\u021bia din Registrul Comer\u021bului. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dup\u0103 un transfer de p\u0103r\u021bi sociale, actul notarial singur nu este suficient pentru exercitarea practic\u0103 a drepturilor de asociat.<\/strong> Situa\u021bia modificat\u0103 a asocia\u021bilor trebuie \u00eenregistrat\u0103 \u00een Registrul Comer\u021bului. At\u00e2ta timp c\u00e2t dob\u00e2nditorul nu apare \u00een Registrul Comer\u021bului, SRL-ul poate continua s\u0103 trateze asociatul anterior ca asociat. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dob\u00e2nditorul trebuie, de asemenea, s\u0103 verifice obliga\u021biile de plat\u0103 restante.<\/strong> Pentru pl\u0103\u021bile restante care exist\u0103 la momentul \u00eenregistr\u0103rii transferului, dob\u00e2nditorul r\u0103spunde solidar cu predecesorul s\u0103u legal. De aceea, \u00eenainte de cump\u0103rarea p\u0103r\u021bii sociale, trebuie clarificat dac\u0103 aportul la capitalul social a fost pl\u0103tit integral \u0219i dac\u0103 exist\u0103 alte obliga\u021bii de plat\u0103 din actul constitutiv. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zusammenhang-zwischen-geschaftsanteil-und-beteiligungsquote\">Leg\u0103tura dintre partea social\u0103 \u0219i cota de participare<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 \u0219i cota de participare sunt str\u00e2ns legate, dar nu sunt acela\u0219i lucru.<\/strong> Partea social\u0103 este \u00eentreaga pozi\u021bie juridic\u0103 a asociatului. Cota de participare este procentul calculat care rezult\u0103 din aportul s\u0103u la capitalul social \u00een raport cu capitalul social. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Cota de participare arat\u0103 m\u0103rimea economic\u0103 a participa\u021biei.<\/strong> Ea spune dac\u0103 un asociat de\u021bine 10 %, 25 %, 50 %, 75 % sau 100 % din SRL. Acest procent este important pentru distribu\u021bia profitului, valoarea p\u0103r\u021bii sociale, ponderea voturilor \u0219i influen\u021ba asupra deciziilor asocia\u021bilor. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Partea social\u0103 dep\u0103\u0219e\u0219te acest aspect.<\/strong> Ea include, de asemenea, drepturi \u0219i obliga\u021bii care nu constau doar \u00eentr-un procent. Acestea includ drepturile de informare, participarea la adunarea general\u0103, obliga\u021bia de loialitate, obliga\u021bia de aport \u0219i drepturi speciale sau restric\u021bii contractuale. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Actul constitutiv poate modifica leg\u0103tura dintre cot\u0103 \u0219i drepturi.<\/strong> El poate stabili, de exemplu, o alt\u0103 distribu\u021bie a profitului, cerin\u021be speciale de aprobare, drepturi de preemp\u021biune, drepturi de preluare sau drepturi de vot diferite. Prin urmare, cota de participare singur\u0103 nu este suficient\u0103 pentru a evalua pe deplin pozi\u021bia real\u0103 a unui asociat. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ubertragung-von-geschaftsanteilen\">Transferul p\u0103r\u021bilor sociale<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0103r\u021bile sociale ale unui SRL sunt, \u00een principiu, transferabile \u0219i transmisibile prin mo\u0219tenire.<\/strong> Un asociat \u00ee\u0219i poate, prin urmare, vinde, dona sau, \u00een caz de deces, l\u0103sa partea social\u0103 mo\u0219tenitorilor s\u0103i.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pentru transferul \u00eentre vii, <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7<\/strong> <strong>76<\/strong> <strong>din Legea SRL<\/strong><\/a><strong> cere, \u00een principiu, un act notarial.<\/strong> Acest lucru este valabil pentru v\u00e2nzare, dona\u021bie \u0219i pentru acordurile prin care un asociat se oblig\u0103 la o cesiune ulterioar\u0103. Un simplu contract scris f\u0103r\u0103 forma cerut\u0103 nu este suficient. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Actul constitutiv poate stabili condi\u021bii suplimentare.<\/strong> El poate stipula c\u0103 transferul este permis doar cu acordul societ\u0103\u021bii, al adun\u0103rii generale, al anumitor asocia\u021bi sau al unei anumite majorit\u0103\u021bi. Astfel de reguli au scopul de a preveni intrarea necontrolat\u0103 a unor noi persoane \u00een cercul asocia\u021bilor. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cenainte de orice transfer de p\u0103r\u021bi sociale, trebuie verificat mai \u00eent\u00e2i actul constitutiv,<\/strong> pentru a vedea dac\u0103 exist\u0103 clauze de aprobare, drepturi de preemp\u021biune, drepturi de preluare, obliga\u021bii de co-v\u00e2nzare sau obliga\u021bii de cesiune. Aceste reguli determin\u0103 dac\u0103 dob\u00e2nditorul dorit poate prelua efectiv partea social\u0103. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dup\u0103 un transfer valabil, situa\u021bia modificat\u0103 a asocia\u021bilor trebuie \u00eenregistrat\u0103 \u00een Registrul Comer\u021bului.<\/strong> Abia atunci este documentat clar pentru SRL cine este asociat \u0219i cine poate exercita drepturile din partea social\u0103. Contractul, acordul \u0219i \u00eenregistrarea \u00een Registrul Comer\u021bului trebuie, prin urmare, s\u0103 se potriveasc\u0103. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-anteilsubertragung\">Procedura de transfer a p\u0103r\u021bilor sociale<\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Verificarea actului constitutiv.<\/li>\n\n\n\n<li>Stabilirea cerin\u021belor de aprobare.<\/li>\n\n\n\n<li>Stabilirea pre\u021bului de cump\u0103rare \u0219i a datei de referin\u021b\u0103.<\/li>\n\n\n\n<li>Verificarea aporturilor la capitalul social restante.<\/li>\n\n\n\n<li>Reglementarea dreptului la profit pentru anul financiar curent.<\/li>\n\n\n\n<li>\u00cencheierea contractului de transfer sub form\u0103 de act notarial.<\/li>\n\n\n\n<li>\u00cenregistrarea modific\u0103rii situa\u021biei asocia\u021bilor \u00een Registrul Comer\u021bului.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberblick-uber-zustimmungserfordernisse\">Prezentare general\u0103 a cerin\u021belor de aprobare<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 este necesar\u0103 o aprobare pentru transfer, este stipulat \u00een actul constitutiv.<\/strong> Dac\u0103 actul constitutiv nu con\u021bine o clauz\u0103 de aprobare, se aplic\u0103 formalit\u0103\u021bile legale. Dac\u0103 con\u021bine o clauz\u0103 de aprobare, trebuie s\u0103 aprobe exact entitatea men\u021bionat\u0103 \u00een contract. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Aprobarea poate fi configurat\u0103 \u00een mod diferit.<\/strong> Actul constitutiv poate cere aprobarea adun\u0103rii generale. De asemenea, poate prevedea aprobarea tuturor asocia\u021bilor, a unei anumite majorit\u0103\u021bi sau a unui asociat individual numit. Decisiv este \u00eentotdeauna textul exact al actului constitutiv.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O astfel de restric\u021bie se nume\u0219te vinkulare.<\/strong> Aceasta \u00eenseamn\u0103 c\u0103 o parte social\u0103 nu poate fi transferat\u0103 liber oric\u0103rei persoane. SRL-ul r\u0103m\u00e2ne astfel \u00een m\u0103sur\u0103 s\u0103 controleze cercul asocia\u021bilor \u0219i s\u0103 previn\u0103 structuri de participare nedorite. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 lipse\u0219te o aprobare necesar\u0103, dob\u00e2nditorul nu \u00ee\u0219i poate exercita \u00een mod fiabil drepturile de asociat fa\u021b\u0103 de SRL.<\/strong> \u00cen practic\u0103, acest lucru duce la dispute privind drepturile de vot, drepturile la profit, \u00eenregistrarea \u00een Registrul Comer\u021bului \u0219i validitatea cesiunii.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 societatea refuz\u0103 aprobarea f\u0103r\u0103 un motiv suficient, instan\u021ba Registrului Comer\u021bului poate permite transferul.<\/strong> Acest lucru presupune c\u0103 aportul la capitalul social a fost pl\u0103tit integral, c\u0103 nu exist\u0103 motive suficiente pentru refuz \u0219i c\u0103 transferul poate avea loc f\u0103r\u0103 a prejudicia societatea, ceilal\u021bi asocia\u021bi \u0219i creditorii.<\/p>\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\">\u201eDac\u0103 o parte social\u0103 poate fi efectiv transferat\u0103, nu decide adesea doar voin\u021ba de cump\u0103rare, ci mai \u00eent\u00e2i actul constitutiv.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-verkauf-schenkung-und-erbfall\">V\u00e2nzare, dona\u021bie \u0219i succesiune<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>O parte social\u0103 poate fi v\u00e2ndut\u0103, donat\u0103 sau mo\u0219tenit\u0103.<\/strong> La v\u00e2nzare, dob\u00e2nditorul pl\u0103te\u0219te un pre\u021b de cump\u0103rare. O dona\u021bie, \u00een schimb, este gratuit\u0103. \u00cen caz de succesiune, partea social\u0103 trece, odat\u0103 cu patrimoniul, la mo\u0219tenitor sau la comunitatea de mo\u0219tenitori. Actul constitutiv poate reglementa consecin\u021bele unui deces asupra participa\u021biei.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>La v\u00e2nzare, pre\u021bul de cump\u0103rare, data de referin\u021b\u0103, dreptul la profit \u0219i r\u0103spunderea pentru aporturile restante trebuie reglementate clar.<\/strong> Mo\u0219tenitorii trebuie s\u0103 verifice dac\u0103 actul constitutiv con\u021bine clauze de succesiune, obliga\u021bii de cesiune sau reglement\u0103ri de desp\u0103gubire. \u00cen cazul unei dona\u021bii, pe l\u00e2ng\u0103 validitatea juridic\u0103 a societ\u0103\u021bii, trebuie verificate \u0219i obliga\u021biile fiscale de raportare. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-veranderung-und-belastung-von-geschaftsanteilen\">Modificarea \u0219i grevarea p\u0103r\u021bilor sociale<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0103r\u021bile sociale se pot modifica pe parcursul existen\u021bei SRL-ului.<\/strong> Acest lucru se \u00eent\u00e2mpl\u0103, de exemplu, prin transfer de p\u0103r\u021bi sociale, cesiune par\u021bial\u0103, majorare de capital, retragerea unui asociat sau intrarea unui nou asociat. Fiecare modificare poate influen\u021ba distribu\u021bia profitului, drepturile de vot, controlul \u0219i valoarea participa\u021biei. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O modificare a p\u0103r\u021bii sociale afecteaz\u0103 \u00eentotdeauna structura asocia\u021bilor.<\/strong> Dac\u0103 un nou asociat intr\u0103, se modific\u0103 cercul persoanelor care particip\u0103 la deciziile din adunarea general\u0103. Dac\u0103 un asociat existent \u00ee\u0219i m\u0103re\u0219te participa\u021bia, ponderea voturilor \u0219i influen\u021ba economic\u0103 se modific\u0103 adesea. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0103r\u021bile sociale pot fi, de asemenea, grevate.<\/strong> O grevare \u00eenseamn\u0103 c\u0103 partea social\u0103 este utilizat\u0103 ca garan\u021bie sau baz\u0103 pentru o structurare economic\u0103. Acestea includ gajul, fiduciare, participarea economic\u0103, drepturile de preluare, drepturile de preemp\u021biune \u0219i drepturile de co-v\u00e2nzare. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Actul constitutiv decide ce modific\u0103ri \u0219i grev\u0103ri sunt permise.<\/strong> El poate con\u021bine obliga\u021bii de aprobare, restric\u021bii de transfer, drepturi de preemp\u021biune, drepturi de preluare \u0219i reguli de desp\u0103gubire. Prin urmare, orice modificare planificat\u0103 trebuie verificat\u0103 mai \u00eent\u00e2i \u00een actul constitutiv. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O structurare neclar\u0103 duce rapid la dispute.<\/strong> Conflictele apar \u00een special cu privire la validitatea unui transfer, cine are drept de vot, cui \u00eei revine profitul, cine poate solicita informa\u021bii \u0219i ce valoare se aplic\u0103 pentru o desp\u0103gubire. Reglement\u0103rile contractuale clare previn blocarea SRL-ului de c\u0103tre o modificare a participa\u021biei. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-teilung-zusammenlegung-und-kapitalerhohung\">Divizarea, consolidarea \u0219i majorarea capitalului social<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>O cesiune par\u021bial\u0103 exist\u0103 atunci c\u00e2nd un asociat transfer\u0103 doar o parte din participa\u021bia sa.<\/strong> Astfel, un nou asociat poate intra \u00een SRL sau un asociat existent \u00ee\u0219i poate m\u0103ri participa\u021bia. \u0218i \u00een cazul unei cesiuni par\u021biale se aplic\u0103 formalit\u0103\u021bile, cerin\u021bele de aprobare \u0219i \u00eenregistrarea \u00een Registrul Comer\u021bului. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 un nou asociat intr\u0103 prin cesiune par\u021bial\u0103, la el ia na\u0219tere un statut de asociat propriu.<\/strong> El prime\u0219te drepturi de vot, drepturi la profit, drepturi de informare \u0219i obliga\u021bii corespunz\u0103toare participa\u021biei sale subscrise. \u00cen acela\u0219i timp, cota de participare a asociatului anterior se modific\u0103. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O majorare de capital poate, de asemenea, modifica structura participa\u021biilor.<\/strong> Dac\u0103 to\u021bi asocia\u021bii subscriu noi aporturi la capitalul social \u00een propor\u021bia anterioar\u0103, cotele de participare r\u0103m\u00e2n acelea\u0219i. Dac\u0103 doar un asociat subscrie capital suplimentar, cota sa cre\u0219te, \u00een timp ce cota celorlal\u021bi asocia\u021bi scade. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verpfandung-treuhand-und-wirtschaftliche-bedeutung\">Gaj, fiducie \u0219i semnifica\u021bie economic\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>O parte social\u0103 nu poate fi doar transferat\u0103, ci \u0219i gajat\u0103.<\/strong> La gajare, partea social\u0103 serve\u0219te ca garan\u021bie pentru o crean\u021b\u0103. Asociatul r\u0103m\u00e2ne proprietarul p\u0103r\u021bii sociale, \u00een timp ce creditorul gajist ob\u021bine un drept de garan\u021bie. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Gajul nu \u00eel face automat pe creditorul gajist asociat.<\/strong> El nu prime\u0219te drepturi de vot, drepturi la profit sau drepturi de informare fa\u021b\u0103 de SRL. Aceste drepturi r\u0103m\u00e2n la asociat, at\u00e2ta timp c\u00e2t partea social\u0103 nu este v\u00e2ndut\u0103 \u0219i transferat\u0103 \u00een mod valabil. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cen cazul unei fiduci, o persoan\u0103 de\u021bine partea social\u0103 \u00een exterior \u00een nume propriu, dar economic pentru o alt\u0103 persoan\u0103.<\/strong> Contractul de fiducie trebuie s\u0103 stabileasc\u0103 cine poate da instruc\u021biuni, cui \u00eei revin profiturile, cine suport\u0103 costurile, cum se exercit\u0103 drepturile de vot \u0219i c\u00e2nd trebuie restituit\u0103 sau transferat\u0103 partea social\u0103.<\/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\">\u201eO parte social\u0103 poate servi ca garan\u021bie, dar r\u0103m\u00e2ne o pozi\u021bie \u00een dreptul societar. Decisiv\u0103 nu este, prin urmare, doar valoarea economic\u0103, ci \u0219i posibilitatea de valorificare juridic\u0103. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-geschaftsanteile-der-gmbh\">P\u0103r\u021bile sociale proprii ale SRL-ului<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Un SRL nu are voie, \u00een principiu, s\u0103-\u0219i dob\u00e2ndeasc\u0103 propriile p\u0103r\u021bi sociale sau s\u0103 le ia ca gaj.<\/strong> O astfel de dob\u00e2ndire este interzis\u0103 conform <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P81\/NOR40091658\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 81 din Legea SRL<\/a> \u0219i este lipsit\u0103 de efecte. Motivul const\u0103 \u00een men\u021binerea capitalului: patrimoniul societ\u0103\u021bii nu trebuie utilizat pentru a submina propria structur\u0103 de participare sau pentru a permite ie\u0219irea patrimoniului societ\u0103\u021bii c\u0103tre asocia\u021bi f\u0103r\u0103 o contrapresta\u021bie real\u0103. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>R\u0103m\u00e2ne permis\u0103 doar dob\u00e2ndirea men\u021bionat\u0103 legal pe cale de executare silit\u0103.<\/strong> Acest lucru se refer\u0103 la cazurile \u00een care SRL-ul \u00ee\u0219i \u00eencaseaz\u0103 propriile crean\u021be. \u00cen afara acestei excep\u021bii, partea social\u0103 nu trece \u00een mod valabil la SRL. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-einziehung-ausschluss-und-verlust-von-geschaftsanteilen\">Retragerea, excluderea \u0219i pierderea p\u0103r\u021bilor sociale<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>O parte social\u0103 nu poate fi doar transferat\u0103, ci \u00een cazuri speciale poate fi \u0219i pierdut\u0103.<\/strong> Acest lucru se refer\u0103 \u00een special la cazurile \u00een care actul constitutiv prevede o retragere, o obliga\u021bie de cesiune sau un mecanism de excludere. Astfel de reglement\u0103ri intervin puternic \u00een statutul de asociat \u0219i trebuie, prin urmare, s\u0103 fie formulate clar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>O retragere pune cap\u0103t participa\u021biei asociatului afectat.<\/strong> Actul constitutiv trebuie s\u0103 reglementeze motivele pentru care o retragere este permis\u0103, cine decide asupra acesteia, cum se calculeaz\u0103 desp\u0103gubirea \u0219i c\u00e2nd devine exigibil\u0103 plata. F\u0103r\u0103 o reglementare clar\u0103, apar dispute privind validitatea, evaluarea \u0219i cuantumul desp\u0103gubirii. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-steuerliche-folgen-bei-verkauf-schenkung-und-ausschuttung\">Consecin\u021be fiscale la v\u00e2nzare, dona\u021bie \u0219i distribuire<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0103r\u021bile sociale pot declan\u0219a consecin\u021be fiscale.<\/strong> Acest lucru este valabil la v\u00e2nzare, la dona\u021bie, la distribu\u021biile de profit, la reorganiz\u0103ri \u0219i la succesiunea \u00een afaceri. De aceea, verificarea fiscal\u0103 ar trebui s\u0103 aib\u0103 loc \u00eenainte de implementarea juridic\u0103, deoarece corec\u021biile ulterioare pot fi costisitoare sau posibile doar \u00een mod limitat. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>La v\u00e2nzarea unei p\u0103r\u021bi sociale poate ap\u0103rea un c\u00e2\u0219tig impozabil din v\u00e2nzare.<\/strong> Decisiv\u0103 este diferen\u021ba dintre valoarea de achizi\u021bie relevant\u0103 fiscal \u0219i pre\u021bul de v\u00e2nzare. \u00cen plus, pot fi relevante costurile accesorii, aporturile anterioare, durata participa\u021biei \u0219i statutul fiscal al v\u00e2nz\u0103torului. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cen cazul unei dona\u021bii, transferul gratuit este \u00een centrul aten\u021biei.<\/strong> Cu toate acestea, trebuie verificate obliga\u021biile de raportare, obliga\u021biile de documentare \u0219i consecin\u021bele fiscale ulterioare. De asemenea, valoarea p\u0103r\u021bii sociale trebuie s\u0103 fie stabilit\u0103 \u00een mod verificabil. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Distribu\u021biile de profit dintr-un SRL sunt supuse regulilor fiscale.<\/strong> \u00cen cazul persoanelor fizice, trebuie verificat \u00een special ce impozit pe dividende se aplic\u0103 \u0219i dac\u0103 circumstan\u021be speciale necesit\u0103 un alt tratament fiscal.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cen cazul succesiunii \u00een afaceri \u0219i al reorganiz\u0103rilor, dreptul fiscal, actul constitutiv \u0219i obiectivul economic trebuie s\u0103 se potriveasc\u0103.<\/strong> Acest lucru este valabil, de exemplu, \u00een cazul structurilor holding, al transferurilor c\u0103tre rude \u0219i al reorganiz\u0103rii participa\u021biilor.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cenainte de orice modificare a p\u0103r\u021bii sociale, ar trebui verificate pre\u021bul de cump\u0103rare, data de referin\u021b\u0103, dreptul la profit, conturile curente, aporturile restante, desp\u0103gubirea \u0219i distribu\u021biile.<\/strong> Doar astfel se poate evita ca o structurare valabil\u0103 din punct de vedere juridic s\u0103 devin\u0103 dezavantajoas\u0103 din punct de vedere fiscal.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avantajele dumneavoastr\u0103 cu asisten\u021b\u0103 juridic\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>P\u0103r\u021bile sociale ale unui SRL par la prima vedere reglementate clar. \u00cen practic\u0103, \u00eens\u0103, apar rapid incertitudini. <\/strong>  Chiar \u0219i mici erori pot provoca <strong>dezavantaje juridice sau economice<\/strong>, de exemplu, la redactarea actului constitutiv sau la modific\u0103ri ulterioare.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Asisten\u021ba juridic\u0103 este deosebit de important\u0103<\/strong> atunci c\u00e2nd sunt implica\u021bi mai mul\u021bi asocia\u021bi sau c\u00e2nd trebuie stabilite reglement\u0103ri individuale. Tocmai aici, o configurare corect\u0103 decide <strong>influen\u021ba, securitatea \u0219i succesul economic<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Avantajele dumneavoastr\u0103 concrete:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Configurarea sigur\u0103 din punct de vedere juridic a p\u0103r\u021bii dumneavoastr\u0103 sociale<\/strong> \u0219i a actului constitutiv<\/li>\n\n\n\n<li><strong>Reglement\u0103ri clare privind drepturile, obliga\u021biile \u0219i posibilit\u0103\u021bile de influen\u021b\u0103<\/strong><\/li>\n\n\n\n<li><strong>Evitarea conflictelor \u00eentre asocia\u021bi \u00eenc\u0103 de la \u00eenceput<\/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\">\u201e\u00cen cazul p\u0103r\u021bilor sociale, calitatea structur\u0103rii se vede de obicei abia atunci c\u00e2nd apare un conflict. O bun\u0103 consultan\u021b\u0103 \u00eencepe, prin urmare, mult mai devreme.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u00centreb\u0103ri frecvente \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-57bcc484 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\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq101 \" 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\">Ce sunt p\u0103r\u021bile sociale ale unui SRL \u0219i ce beneficii aduc?<\/span><\/div><div class=\"uagb-faq-content\"><p>P\u0103r\u021bile sociale reprezint\u0103 participa\u021bia juridic\u0103 a unui asociat la SRL. Ele reunesc toate drepturile \u0219i obliga\u021biile care decurg din statutul de asociat. O parte social\u0103 aduce \u00een primul r\u00e2nd drepturi de participare la decizii, de exemplu \u00een adunarea general\u0103, precum \u0219i o participare la succesul economic al societ\u0103\u021bii. \u00cen acela\u0219i timp, este asociat\u0103 cu obliga\u021bii, \u00een special \u00een leg\u0103tur\u0103 cu aportul la capitalul social \u0219i obliga\u021bia de loialitate.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq102 \" 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\">Pot avea mai multe p\u0103r\u021bi sociale?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00cen principiu, fiec\u0103rui asociat \u00eei revine o singur\u0103 parte social\u0103, chiar dac\u0103 participarea sa poate cre\u0219te prin aporturi suplimentare.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq103 \" 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\">Care este diferen\u021ba dintre partea social\u0103 \u0219i aportul la capitalul social?<\/span><\/div><div class=\"uagb-faq-content\"><p>Aportul la capitalul social este suma de bani pe care un asociat o depune \u00een SRL. Partea social\u0103, \u00een schimb, este \u00eentreaga pozi\u021bie juridic\u0103 a acestui asociat \u00een societate. Aportul la capitalul social influen\u021beaz\u0103 m\u0103rimea p\u0103r\u021bii sociale, dar nu este identic cu aceasta.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq104 \" 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\">Primesc automat profit dac\u0103 am o parte social\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nu. Un asociat nu are un drept automat la fiecare plat\u0103. Decisiv este dac\u0103 exist\u0103 un profit bilan\u021bier \u0219i cum decid asocia\u021bii utilizarea profitului. Abia atunci poate avea loc o distribu\u021bie.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq105 \" 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\">Ce \u00eenseamn\u0103 obliga\u021bia de fidelitate \u00een practic\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obliga\u021bia de loialitate \u00eenseamn\u0103 c\u0103 asocia\u021bii nu \u00ee\u0219i pot exercita drepturile doar \u00een propriul interes. Ei trebuie s\u0103 \u021bin\u0103 cont \u0219i de interesele SRL-ului \u0219i ale celorlal\u021bi asocia\u021bi. Practic, aceasta \u00eenseamn\u0103, de exemplu, c\u0103 deciziile nu trebuie luate \u00een mod abuziv \u0219i c\u0103 societ\u0103\u021bii nu trebuie s\u0103 i se aduc\u0103 prejudicii.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq106 \" 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\">Po\u021bi fi simultan asociat \u0219i angajat?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. Este posibil s\u0103 fii simultan asociat \u0219i angajat al SRL-ului. \u00cen acest caz, exist\u0103 dou\u0103 rela\u021bii juridice separate: participarea ca asociat \u0219i rela\u021bia de munc\u0103. Ambele trebuie distinse legal una de cealalt\u0103.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq108 \" 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\">O parte social\u0103 poate fi v\u00e2ndut\u0103, donat\u0103 sau gajat\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da. P\u0103r\u021bile sociale sunt, \u00een principiu, transferabile \u0219i transmisibile prin mo\u0219tenire. Ele pot fi v\u00e2ndute, donate sau gajate. Pentru gaj, legea nu cere un act notarial. Actul constitutiv poate \u00eens\u0103 prevedea restric\u021bii suplimentare sau cerin\u021be de aprobare.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq107 \" 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\">Am nevoie \u00eentotdeauna de un notar pentru transfer?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pentru transferul unei p\u0103r\u021bi sociale \u00eentre persoane \u00een via\u021b\u0103, \u00een principiu, da. \u00a7 76 alin. 2 din Legea SRL impune un act notarial \u00een acest sens. Aceasta se aplic\u0103 \u0219i acordurilor prin care un asociat se oblig\u0103 la o cesiune viitoare. De gajare se distinge, pentru aceasta nu este necesar un act notarial conform \u00a7 76 alin. 3 din Legea SRL. Dac\u0103 este necesar\u0103 \u0219i o aprobare suplimentar\u0103 din partea societ\u0103\u021bii, depinde de actul constitutiv.    <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq109 \" 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\">Transferul necesit\u0103 \u00eentotdeauna aprobarea societ\u0103\u021bii \u0219i ce se \u00eent\u00e2mpl\u0103 dac\u0103 aceasta este refuzat\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dac\u0103 este necesar\u0103 o aprobare, depinde de actul constitutiv. Dac\u0103 este prev\u0103zut\u0103 o aprobare, dob\u00e2nditorul nu \u00ee\u0219i poate exercita \u00een mod fiabil drepturile de asociat fa\u021b\u0103 de SRL f\u0103r\u0103 aceast\u0103 aprobare. Dac\u0103 aprobarea este refuzat\u0103 f\u0103r\u0103 un motiv suficient, \u00een anumite condi\u021bii, poate fi luat\u0103 \u00een considerare o autorizare judec\u0103toreasc\u0103.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Consulta\u021bie ini\u021bial\u0103 gratuit\u0103\"><span class=\"mr-cta-link-normal\">Alege\u021bi acum data dorit\u0103:<\/span><span class=\"mr-cta-link-bold\">Consulta\u021bie ini\u021bial\u0103 gratuit\u0103<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"P\u0103r\u021bile sociale ale unui SRL Partea social\u0103 a unui SRL, \u00een sensul \u00a7 75 din Legea SRL, reprezint\u0103 \u00eentreaga participare juridic\u0103 a unui asociat \u00een cadrul societ\u0103\u021bii. Astfel, aceasta include &#8230;","protected":false},"author":94,"featured_media":136461,"parent":43741,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[978],"tags":[],"class_list":["post-136460","page","type-page","status-publish","has-post-thumbnail","hentry","category-dreptul-societatilor-comerciale"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsanteile-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/ro\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"P\u0103r\u021bile sociale ale unui SRL Partea social\u0103 a unui SRL, \u00een sensul \u00a7 75 din Legea SRL, reprezint\u0103 \u00eentreaga participare juridic\u0103 a unui asociat \u00een cadrul societ\u0103\u021bii. Astfel, aceasta include ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/136460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/comments?post=136460"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/136460\/revisions"}],"predecessor-version":[{"id":160086,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/136460\/revisions\/160086"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/43741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media\/136461"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=136460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=136460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=136460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}