{"id":159712,"date":"2026-06-01T12:00:00","date_gmt":"2026-06-01T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/infiintare-societate\/aporturile-in-natura-la-gmbh\/"},"modified":"2026-06-01T14:57:55","modified_gmt":"2026-06-01T12:57:55","slug":"aporturile-in-natura-la-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ro\/infiintare-societate\/aporturile-in-natura-la-gmbh\/","title":{"rendered":"Aporturile \u00een natur\u0103 la GmbH"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Aporturile \u00een natur\u0103 la GmbH<\/h2><ul><li><a href=\"#h-sacheinlagen-bei-der-gmbh\" data-level=\"2\">Aporturile \u00een natur\u0103 la GmbH<\/a><\/li><li><a href=\"#h-zulassige-gegenstande-von-sacheinlagen\" data-level=\"2\">Obiecte admisibile ale aporturilor \u00een natur\u0103<\/a><ul><li><a href=\"#h-korperliche-vermogenswerte\" data-level=\"3\">Active corporale<\/a><\/li><li><a href=\"#h-immaterielle-rechte-und-forderungen\" data-level=\"3\">Drepturi necorporale \u0219i crean\u021be<\/a><\/li><li><a href=\"#h-unternehmen-als-sacheinlage\" data-level=\"3\">\u00centreprinderi ca aport \u00een natur\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#h-unzulassige-sacheinlagen\" data-level=\"2\">Aporturi \u00een natur\u0103 inadmisibile<\/a><ul><li><a href=\"#h-nicht-ubertragbare-rechte\" data-level=\"3\">Drepturi netransferabile<\/a><\/li><li><a href=\"#h-dienstleistungen-und-personliche-leistungen\" data-level=\"3\">Servicii \u0219i presta\u021bii personale<\/a><\/li><\/ul><\/li><li><a href=\"#h-anforderungen-an-die-sacheinlage\" data-level=\"2\">Cerin\u021be privind aportul \u00een natur\u0103<\/a><ul><li><a href=\"#h-bewertung-und-wertermittlung\" data-level=\"3\">Evaluarea \u0219i determinarea valorii<\/a><\/li><\/ul><\/li><li><a href=\"#h-besonderheiten-bei-der-gmbh-grundung-mit-sacheinlagen\" data-level=\"2\">Particularit\u0103\u021bi la \u00eenfiin\u021barea GmbH cu aporturi \u00een natur\u0103<\/a><ul><li><a href=\"#h-halfteklausel-und-ausnahmen-davon\" data-level=\"3\">Clauza jum\u0103t\u0103\u021bii \u0219i excep\u021biile de la aceasta<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-und-risiken\" data-level=\"2\">R\u0103spundere \u0219i riscuri<\/a><ul><li><a href=\"#h-uberbewertung-und-nachschusspflicht\" data-level=\"3\">Supraevaluarea \u0219i obliga\u021bia de plat\u0103 suplimentar\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#h-verdeckte-sacheinlage\" data-level=\"2\">Aportul \u00een natur\u0103 ascuns<\/a><\/li><li><a href=\"#h-vorteile-der-sacheinlage-fur-gesellschafter\" data-level=\"2\">Avantajele aportului \u00een natur\u0103 pentru asocia\u021bi<\/a><\/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-sacheinlagen-bei-der-gmbh\">Aporturile \u00een natur\u0103 la GmbH<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Aporturile \u00een natur\u0103 la GmbH<\/strong> exist\u0103 atunci c\u00e2nd un asociat \u00ee\u0219i aduce contribu\u021bia <strong>nu \u00een bani<\/strong>, ci prin <strong>alt activ transferabil<\/strong>.   <strong>Cea mai important\u0103 baz\u0103 juridic\u0103 este  <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 alin. 4 GmbHG <\/a><\/strong>. Conform acesteia, <strong>persoana asociatului, obiectul aportului \u0219i valoarea \u00een bani<\/strong> trebuie stabilite \u00een contractul de societate <strong>exact \u0219i complet<\/strong>. Ca aport \u00een natur\u0103 pot fi luate \u00een considerare <strong>imobile, ma\u0219ini, vehicule, crean\u021be, brevete sau o \u00eentreprindere<\/strong>, \u00een m\u0103sura \u00een care activul este transferabil din punct de vedere juridic \u0219i evaluabil din punct de vedere economic. Pentru GmbH este esen\u021bial ca aportul \u00een natur\u0103 s\u0103 fie <strong>adus integral<\/strong> \u0219i ca valoarea stabilit\u0103 s\u0103 existe efectiv. Dac\u0103 valoarea aportului \u00een natur\u0103 nu atinge suma asumat\u0103 la momentul \u00eenregistr\u0103rii \u00een registrul comer\u021bului, asociatul trebuie s\u0103 acopere <strong>diferen\u021ba ca aport \u00een bani.<\/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>Se vorbe\u0219te despre un aport \u00een natur\u0103<\/strong> atunci c\u00e2nd un asociat \u00ee\u0219i \u00eendepline\u0219te contribu\u021bia la capitalul social al GmbH <strong>nu cu bani<\/strong>, ci cu <strong>un activ exact desemnat<\/strong>. Activul trebuie <strong>descris exact, evaluat corect \u0219i transferat integral.<\/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\/Sacheinlagen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen.webp\" alt=\"Aporturile \u00een natur\u0103 la GmbH explicate simplu. Condi\u021bii, evaluare \u0219i riscuri prezentate clar.\" >\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\">\u201eO structurare atent\u0103 a aporturilor \u00een natur\u0103 decide dac\u0103 o GmbH este \u00eenfiin\u021bat\u0103 \u00een siguran\u021b\u0103 juridic\u0103 sau dac\u0103 apar riscuri ulterioare de r\u0103spundere.\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-zulassige-gegenstande-von-sacheinlagen\">Obiecte admisibile ale aporturilor \u00een natur\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Aporturile \u00een natur\u0103 admisibile<\/strong> sunt toate activele pe care un asociat le poate <strong>transfera \u00een mod valabil din punct de vedere juridic c\u0103tre GmbH<\/strong> \u0219i care au \u00een acela\u0219i timp o <strong>valoare economic\u0103 clar determinabil\u0103<\/strong>. Esen\u021bial este ca obiectul s\u0103 fie <strong>valorificabil independent<\/strong> \u0219i s\u0103 treac\u0103 \u00een patrimoniul societ\u0103\u021bii. <\/p>\n\n<p class=\"wp-block-paragraph\">Acestea includ at\u00e2t <strong>obiecte corporale<\/strong> precum ma\u0219ini sau imobile, c\u00e2t \u0219i <strong>valori necorporale<\/strong> precum brevete sau crean\u021be. Nu conteaz\u0103 tipul activului, ci <strong>transferabilitatea \u0219i valabilitatea acestuia<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Activul trebuie, de asemenea, s\u0103 fie <strong>bilan\u021babil<\/strong> \u0219i s\u0103 poat\u0103 fi <strong>\u00eenregistrat \u00een societate ca element de activ.<\/strong><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-korperliche-vermogenswerte\">Active corporale<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Activele corporale<\/strong> se num\u0103r\u0103 printre cele mai frecvente forme de aport \u00een natur\u0103 la o GmbH. Este vorba despre obiecte tangibile <strong>pe care un asociat le aduce \u00een societate \u0219i le utilizeaz\u0103 economic acolo<\/strong>. Esen\u021bial este ca aceste active s\u0103 fie <strong>transferabile \u0219i s\u0103 aib\u0103 o valoare verificabil\u0103<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Exemple tipice sunt ma\u0219inile, vehiculele sau imobilele. \u0218i echipamentele de lucru precum computere sau unelte pot servi ca aport \u00een natur\u0103, dac\u0103 sunt utile pentru activitatea comercial\u0103. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Important este<\/strong> ca GmbH s\u0103 poat\u0103 dispune efectiv de aceste obiecte dup\u0103 aducerea lor. Prin urmare, acestea trebuie transferate \u00een mod valabil din punct de vedere juridic, de exemplu prin transfer de proprietate sau predare. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-immaterielle-rechte-und-forderungen\">Drepturi necorporale \u0219i crean\u021be<\/h3>\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 obiectele corporale, pot fi aduse ca aport \u00een natur\u0103 \u0219i <strong>active necorporale<\/strong>. Acestea nu sunt tangibile, dar au adesea o valoare economic\u0103 considerabil\u0103. Condi\u021bia este \u0219i aici ca ele s\u0103 fie <strong>transferabile \u0219i evaluabile<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Acestea includ \u00een special drepturi precum brevete sau m\u0103rci, dar \u0219i crean\u021be fa\u021b\u0103 de ter\u021bi. Astfel de active pot fi deosebit de valoroase pentru o GmbH, deoarece asigur\u0103 venituri viitoare sau creeaz\u0103 avantaje competitive. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unternehmen-als-sacheinlage\">\u00centreprinderi ca aport \u00een natur\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\">O form\u0103 special\u0103 de aport \u00een natur\u0103 este aducerea unei <strong>\u00eentreprinderi \u00eentregi sau a unei p\u0103r\u021bi din aceasta<\/strong>. \u00cen acest caz, asociatul nu transfer\u0103 doar obiecte individuale, ci o <strong>unitate economic\u0103 func\u021bional\u0103<\/strong> c\u0103tre GmbH. <\/p>\n\n<p class=\"wp-block-paragraph\">Aceasta cuprinde de obicei mai multe componente simultan, cum ar fi active, contracte, rela\u021bii cu clien\u021bii \u0219i know-how. GmbH poate astfel s\u0103 <strong>preia imediat activitatea comercial\u0103<\/strong>, f\u0103r\u0103 a trebui s\u0103 reconstruiasc\u0103 totul de la zero. <\/p>\n\n<p class=\"wp-block-paragraph\">Aducerea unei \u00eentreprinderi este complex\u0103 din punct de vedere juridic, deoarece multe elemente trebuie transferate simultan. Acestea includ, de exemplu, contracte cu clien\u021bi sau furnizori, precum \u0219i obliga\u021bii existente. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Deosebit de important\u0103 este evaluarea<\/strong>, deoarece o \u00eentreprindere const\u0103 adesea din multe valori individuale. Erorile de evaluare pot duce ulterior la probleme de r\u0103spundere. Din acest motiv, fondatorii apeleaz\u0103 \u00een practic\u0103 frecvent la speciali\u0219ti externi pentru a determina corect valoarea real\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\">\u201eNu este suficient\u0103 doar o idee sau \u0219ansa unui profit viitor. Activul trebuie s\u0103 existe deja \u0219i s\u0103 aib\u0103 un beneficiu economic concret. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-unzulassige-sacheinlagen\">Aporturi \u00een natur\u0103 inadmisibile<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Aporturile \u00een natur\u0103 inadmisibile<\/strong> sunt active sau presta\u021bii care <strong>nu \u00eendeplinesc cerin\u021bele legale<\/strong> pentru un aport la o GmbH. Esen\u021bial este c\u0103 obiectul <strong>nu este transferabil sau nu are o valoare valorificabil\u0103 permanent<\/strong> pentru societate. \u00cen astfel de cazuri, <strong>se consider\u0103<\/strong> c\u0103 obliga\u021bia de aport <strong>nu este \u00eendeplinit\u0103<\/strong>, ceea ce poate avea consecin\u021be juridice considerabile pentru asocia\u021bi.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nicht-ubertragbare-rechte\">Drepturi netransferabile<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Drepturile netransferabile<\/strong> nu pot fi <strong>aport \u00een natur\u0103<\/strong> la o GmbH. Motivul este c\u0103 societatea trebuie s\u0103 poat\u0103 <strong>dispune complet de activul<\/strong> dup\u0103 aducerea acestuia. Dac\u0103 acest lucru nu este posibil din punct de vedere juridic, lipse\u0219te baza pentru un aport valabil.  <\/p>\n\n<p class=\"wp-block-paragraph\">Acestea includ \u00een special drepturi care sunt <strong>inseparabil legate de o persoan\u0103<\/strong>. Astfel de drepturi nu pot fi nici v\u00e2ndute, nici transferate \u0219i, prin urmare, nu au nicio utilitate economic\u0103 independent\u0103 pentru GmbH. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Drepturi strict personale<\/li>\n\n\n\n<li>Anumite drepturi de utilizare f\u0103r\u0103 posibilitate de transfer<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Esen\u021bial este<\/strong> ca activul s\u0103 ias\u0103 din proprietatea asociatului \u0219i s\u0103 treac\u0103 \u00een patrimoniul GmbH. Dac\u0103 acest lucru nu este posibil, nu exist\u0103 un aport \u00een natur\u0103 admisibil. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-dienstleistungen-und-personliche-leistungen\">Servicii \u0219i presta\u021bii personale<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Serviciile<\/strong> nu sunt <strong>\u00een principiu un aport \u00een natur\u0103 admisibil<\/strong> la GmbH. Chiar dac\u0103 o presta\u021bie de munc\u0103 poate fi valoroas\u0103 din punct de vedere economic, aceasta nu \u00eendepline\u0219te cerin\u021bele legale pentru un aport. <\/p>\n\n<p class=\"wp-block-paragraph\">Motivul const\u0103 \u00een faptul c\u0103 un serviciu <strong>nu r\u0103m\u00e2ne permanent \u00een patrimoniul societ\u0103\u021bii<\/strong>. Acesta este prestat \u0219i apoi consumat. Astfel lipse\u0219te <strong>substan\u021ba necesar\u0103 pentru capitalul social<\/strong>.  <\/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 un asociat promite s\u0103 lucreze gratuit \u00een \u00eentreprindere \u00een primele dou\u0103sprezece luni, acest lucru poate fi util din punct de vedere economic, dar nu \u00eenlocuie\u0219te un aport la capitalul social.\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<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Categorie<\/strong><\/td><td><strong>Exemple<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Admisibil?<\/strong><\/td><td><strong>Justificare<\/strong><\/td><\/tr><tr><td><strong>Active corporale<\/strong><\/td><td>Ma\u0219ini, vehicule, imobile<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Transferabile \u0219i valorificabile economic<\/td><\/tr><tr><td><strong>Echipamente de lucru<\/strong><\/td><td>Computere, unelte, mobilier<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Pot fi utilizate \u00een \u00eentreprindere \u0219i evaluate<\/td><\/tr><tr><td><strong>Drepturi necorporale<\/strong><\/td><td>Brevete, licen\u021be, drepturi de autor<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Transferabile juridic \u0219i cu valoare de pia\u021b\u0103<\/td><\/tr><tr><td><strong>Crean\u021be<\/strong><\/td><td>Facturi deschise fa\u021b\u0103 de ter\u021bi<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Activ cu utilitate economic\u0103<\/td><\/tr><tr><td><strong>\u00centreprinderi sau p\u0103r\u021bi de \u00eentreprindere<\/strong><\/td><td>\u00centreprindere individual\u0103, parte din \u00eentreprindere<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Unitate economic\u0103 func\u021bional\u0103<\/td><\/tr><tr><td><strong>Drepturi netransferabile<\/strong><\/td><td>Drepturi strict personale<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Nu pot fi transferate din punct de vedere juridic<\/td><\/tr><tr><td><strong>Servicii<\/strong><\/td><td>Colaborare \u00een \u00eentreprindere<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Nu este un activ permanent<\/td><\/tr><tr><td><strong>Servicii de consultan\u021b\u0103<\/strong><\/td><td>Coaching, presta\u021bii de management<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Presta\u021bie consumabil\u0103, nu \u00eenlocuie\u0219te capitalul<\/td><\/tr><tr><td><strong>Idei \/ oportunit\u0103\u021bi de afaceri<\/strong><\/td><td>Idee de afaceri f\u0103r\u0103 implementare<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Nu este un activ concret<\/td><\/tr><tr><td><strong>Utilizare pur\u0103 f\u0103r\u0103 proprietate<\/strong><\/td><td>\u00cemprumut, simpl\u0103 permisiune de utilizare<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Nu trece \u00een patrimoniul societ\u0103\u021bii<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-anforderungen-an-die-sacheinlage\">Cerin\u021be privind aportul \u00een natur\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Aporturile \u00een natur\u0103 trebuie s\u0103 \u00eendeplineasc\u0103 cerin\u021be legale stricte<\/strong> pentru a fi recunoscute ca aport valabil. Deosebit de important\u0103 este <strong>stabilirea clar\u0103 \u00een contractul de societate<\/strong>. Acolo trebuie descrise <strong>asociatul, obiectul exact al aportului \u00een natur\u0103 \u0219i valoarea acestuia \u00een bani<\/strong> complet \u0219i verificabil. Indica\u021biile neclare sau incomplete duc la faptul c\u0103 acordul poate fi nevalabil.   <\/p>\n\n<p class=\"wp-block-paragraph\">La fel de decisiv\u0103 este <strong>aducerea integral\u0103 a aportului<\/strong> conform  <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10\/NOR40258370\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10 alin. 3 GmbHG <\/a>. Spre deosebire de aporturile \u00een numerar, <strong>asociatul transfer\u0103 complet c\u0103tre societate \u00eenc\u0103 \u00eenainte de \u00eenregistrarea GmbH<\/strong>, astfel \u00eenc\u00e2t aceasta <strong>s\u0103 poat\u0103 dispune imediat de ele<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00cen cazul aporturilor \u00een natur\u0103 ample poate fi necesar un <strong>raport de \u00eenfiin\u021bare<\/strong>, de asemenea poate fi necesar\u0103 o <strong>verificare a \u00eenfiin\u021b\u0103rii<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Doar dac\u0103 aceste cerin\u021be sunt respectate, capitalul social este considerat adus \u00een mod corespunz\u0103tor.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-und-wertermittlung\">Evaluarea \u0219i determinarea valorii<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Evaluarea aportului \u00een natur\u0103<\/strong> este unul dintre punctele centrale la \u00eenfiin\u021barea GmbH. Legiuitorul cere ca activul adus s\u0103 fie <strong>evaluat realist \u0219i verificabil<\/strong>. Doar astfel se poate asigura c\u0103 capitalul social exist\u0103 efectiv.  <\/p>\n\n<p class=\"wp-block-paragraph\">Evaluarea se face de regul\u0103 pe baza unor criterii obiective. Adesea, fondatorii apeleaz\u0103 la <strong>exper\u021bi<\/strong> pentru a stabili valoarea \u00een mod profesionist. Acest lucru creeaz\u0103 siguran\u021b\u0103 \u0219i reduce riscurile ulterioare.  <\/p>\n\n<p class=\"wp-block-paragraph\">Urm\u0103toarele criterii pot fi luate \u00een considerare:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Valoarea de pia\u021b\u0103 a obiectelor comparabile<\/li>\n\n\n\n<li>Valoarea de rentabilitate \u00een cazul drepturilor sau \u00eentreprinderilor<\/li>\n\n\n\n<li>Costurile de achizi\u021bie sau de produc\u021bie<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>O eroare frecvent\u0103 este supraevaluarea<\/strong>. Dac\u0103 un activ este evaluat prea mare, apare o lacun\u0103 \u00een capitalul social. \u00cen acest caz, asociatul trebuie s\u0103 <strong>pl\u0103teasc\u0103 diferen\u021ba \u00een bani<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prin urmare, cu c\u00e2t activul este mai complex, cu at\u00e2t este mai important\u0103 o evaluare atent\u0103 \u0219i bine documentat\u0103.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-besonderheiten-bei-der-gmbh-grundung-mit-sacheinlagen\">Particularit\u0103\u021bi la \u00eenfiin\u021barea GmbH cu aporturi \u00een natur\u0103<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u00cenfiin\u021barea unei GmbH cu aporturi \u00een natur\u0103<\/strong> este supus\u0103 unor reguli mai stricte dec\u00e2t o \u00eenfiin\u021bare pur \u00een numerar. Legiuitorul dore\u0219te s\u0103 se asigure c\u0103 capitalul social <strong>nu exist\u0103 doar pe h\u00e2rtie<\/strong>, ci este efectiv valabil. Din acest motiv, exist\u0103 cerin\u021be suplimentare privind <strong>componen\u021ba capitalului \u0219i controlul aporturilor<\/strong>. Erorile \u00een acest domeniu pot duce la faptul c\u0103 \u00eenfiin\u021barea <strong>devine nevalid\u0103 sau sunt necesare pl\u0103\u021bi ulterioare<\/strong>.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-halfteklausel-und-ausnahmen-davon\">Clauza jum\u0103t\u0103\u021bii \u0219i excep\u021biile de la aceasta<\/h3>\n\n<p class=\"wp-block-paragraph\">Un principiu central este a\u0219a-numita <strong>clauz\u0103 a jum\u0103t\u0103\u021bii<\/strong> conform  <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6a\/NOR40098230\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6a alin. 1 GmbHG <\/a>. Aceasta prevede c\u0103 la GmbH <strong>cel pu\u021bin jum\u0103tate din capitalul social trebuie adus \u00een bani<\/strong>. Aporturile \u00een natur\u0103 nu pot, prin urmare, \u00een principiu <strong>s\u0103 \u00eenlocuiasc\u0103 \u00eentregul capital<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 regul\u0103 protejeaz\u0103 lichiditatea societ\u0103\u021bii, deoarece numerarul este disponibil imediat pentru cheltuielile curente. Aporturile \u00een natur\u0103 singure nu ar putea \u00eendeplini adesea acest scop. <\/p>\n\n<p class=\"wp-block-paragraph\">Exist\u0103 totu\u0219i excep\u021bii legale, de exemplu atunci c\u00e2nd este adus\u0103 o \u00eentreprindere existent\u0103 \u0219i sunt \u00eendeplinite anumite condi\u021bii. \u00cen astfel de cazuri, cota aporturilor \u00een natur\u0103 poate fi <strong>mai mare dec\u00e2t de obicei<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Se aplic\u0103 \u00een principiu:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Cel pu\u021bin 50% din capitalul social ca aport \u00een numerar<\/li>\n\n\n\n<li>Excep\u021bii la aducerea unei \u00eentreprinderi existente<\/li>\n\n\n\n<li>Obliga\u021bii suplimentare de verificare \u00een cazul abaterilor<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Cine \u00eenfiin\u021beaz\u0103 o GmbH trebuie deci aproape \u00eentotdeauna s\u0103 aduc\u0103 o <strong>cot\u0103 minim\u0103 \u00een bani<\/strong>, chiar dac\u0103 exist\u0103 bunuri materiale valoroase.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-und-risiken\">R\u0103spundere \u0219i riscuri<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Erorile la aporturile \u00een natur\u0103 duc rapid la riscuri considerabile de r\u0103spundere<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Asocia\u021bii r\u0103spund conform <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10a\/NOR12037441\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10a GmbHG<\/a> \u00een special atunci c\u00e2nd activul adus a fost <strong>evaluat prea mare sau nu este complet prezent<\/strong>. \u00cen acest caz, ei trebuie s\u0103 <strong>pl\u0103teasc\u0103 diferen\u021ba \u00een bani<\/strong>, indiferent dac\u0103 au cauzat eroarea. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00cen acela\u0219i timp, <strong>conducerea joac\u0103 un rol central de control<\/strong>. Aceasta trebuie s\u0103 verifice dac\u0103 aporturile \u00een natur\u0103 sunt efectiv prezente \u0219i ating valoarea indicat\u0103. Dac\u0103 omite aceast\u0103 verificare sau nu recunoa\u0219te erori evidente, poate fi \u0219i ea <strong>tras\u0103 la r\u0103spundere<\/strong>.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eAstfel se creeaz\u0103 un sistem de control reciproc, care urm\u0103re\u0219te s\u0103 protejeze societatea \u0219i creditorii acesteia.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberbewertung-und-nachschusspflicht\">Supraevaluarea \u0219i obliga\u021bia de plat\u0103 suplimentar\u0103<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Cel mai mare pericol const\u0103 \u00een supraevaluarea<\/strong> activelor aduse. Dac\u0103 un obiect este evaluat prea mare, lipse\u0219te efectiv o parte din capitalul social. Aceast\u0103 diferen\u021b\u0103 trebuie acoperit\u0103 de asociat <strong>din propriul buzunar \u00een bani<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Acest lucru se aplic\u0103 indiferent dac\u0103 eroarea s-a produs con\u0219tient sau incon\u0219tient. Aceast\u0103 a\u0219a-numit\u0103 <strong>r\u0103spundere pentru diferen\u021b\u0103<\/strong> opereaz\u0103 deci <strong>independent de vinov\u0103\u021bie<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pentru asocia\u021bi este prin urmare decisiv<\/strong> s\u0103 stabileasc\u0103 realist valoarea aportului \u00een natur\u0103 \u0219i, \u00een caz de \u00eendoial\u0103, s\u0103 o verifice prin exper\u021bi.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-verdeckte-sacheinlage\">Aportul \u00een natur\u0103 ascuns<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Aportul \u00een natur\u0103 ascuns<\/strong> exist\u0103 atunci c\u00e2nd dispozi\u021biile legale pentru aporturile \u00een natur\u0103 sunt <strong>eludate<\/strong>. \u00cen exterior, aportul apare ca aport \u00een numerar, dar \u00een realitate este adus un bun material. <\/p>\n\n<p class=\"wp-block-paragraph\">Un caz tipic este acela \u00een care un asociat depune bani \u0219i convine simultan cu GmbH ca aceasta s\u0103 \u00eei <strong>cumpere un obiect pentru aceea\u0219i sum\u0103<\/strong>. Din punct de vedere economic, societatea prime\u0219te deci un bun \u00een loc de bani. <\/p>\n\n<p class=\"wp-block-paragraph\">Aportul \u00een numerar este considerat \u00een astfel de cazuri <strong>ca neprestat \u00een mod valabil<\/strong>. Asociatul trebuie s\u0103 aduc\u0103 aportul <strong>\u00eenc\u0103 o dat\u0103 \u00een bani<\/strong>, \u00een timp ce crean\u021ba sa din v\u00e2nzare este luat\u0103 \u00een considerare doar \u00een mod limitat. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Un exemplu:<\/strong> Un asociat depune 20.000 \u20ac \u0219i vinde simultan un vehicul pentru 20.000 \u20ac c\u0103tre GmbH. Din punct de vedere juridic, aportul \u00een numerar este considerat ne\u00eendeplinit, deoarece din punct de vedere economic a fost adus un bun. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-vorteile-der-sacheinlage-fur-gesellschafter\">Avantajele aportului \u00een natur\u0103 pentru asocia\u021bi<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Aporturile \u00een natur\u0103 ofer\u0103 asocia\u021bilor o posibilitate flexibil\u0103<\/strong> de a \u00eenfiin\u021ba o GmbH f\u0103r\u0103 a trebui s\u0103 aduc\u0103 \u00eentregul capital social \u00een numerar. \u00cen loc de bani, pot fi utilizate active existente, care sunt adesea oricum destinate activit\u0103\u021bii comerciale. Astfel, lansarea \u00eentreprinderii poate fi <strong>organizat\u0103 eficient \u0219i practic<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Un mare avantaj const\u0103 \u00een faptul c\u0103 obiectele aduse pot fi <strong>utilizate imediat \u00een \u00eentreprindere<\/strong>. Ma\u0219ini, imobile sau drepturi sunt disponibile direct pentru GmbH \u0219i creeaz\u0103 de la \u00eenceput o baz\u0103 economic\u0103. \u00cen acela\u0219i timp, asocia\u021bii pot utiliza \u00een mod util resursele existente, \u00een loc s\u0103 aduc\u0103 capital suplimentar.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Nevoie mai mic\u0103 de fonduri lichide<\/li>\n\n\n\n<li>Active utilizabile imediat \u00een \u00eentreprindere<\/li>\n\n\n\n<li>Capacitate opera\u021bional\u0103 mai rapid\u0103<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Cu toate acestea, aportul \u00een natur\u0103 necesit\u0103 o planificare atent\u0103<\/strong>, deoarece evaluarea, structurarea juridic\u0103 \u0219i respectarea dispozi\u021biilor sunt decisive. Cine respect\u0103 aceste puncte poate utiliza avantajele \u00een mod \u021bintit \u0219i, \u00een acela\u0219i timp, evita riscurile. <\/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>\u00cenfiin\u021barea unei GmbH cu aporturi \u00een natur\u0103 este solicitant\u0103 din punct de vedere juridic<\/strong>, deoarece multe detalii trebuie respectate cu exactitate. Chiar \u0219i mici erori la evaluare sau \u00een contractul de societate pot duce ulterior la dezavantaje financiare considerabile. O asisten\u021b\u0103 juridic\u0103 asigur\u0103 c\u0103 \u00eenfiin\u021barea dumneavoastr\u0103 este <strong>construit\u0103 \u00een siguran\u021b\u0103 juridic\u0103 de la \u00eenceput<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Astfel v\u0103 asigura\u021bi c\u0103 GmbH dumneavoastr\u0103 porne\u0219te pe o baz\u0103 juridic\u0103 stabil\u0103 \u0219i poate fi condus\u0103 cu succes pe termen lung. Avantajele concrete sunt: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Structurarea \u00een siguran\u021b\u0103 juridic\u0103 a aportului \u00een natur\u0103 \u0219i a contractului de societate<\/li>\n\n\n\n<li>Evitarea riscurilor de r\u0103spundere \u0219i a obliga\u021biilor de plat\u0103 suplimentar\u0103<\/li>\n\n\n\n<li>Evaluare clar\u0103 \u0219i desf\u0103\u0219urare structurat\u0103 a \u00eenfiin\u021b\u0103rii<\/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\">\u201eUn avocat cu experien\u021b\u0103 v\u0103 sprijin\u0103 s\u0103 structura\u021bi corect aportul \u00een natur\u0103, s\u0103 formula\u021bi precis contractul de societate \u0219i s\u0103 evita\u021bi riscurile de r\u0103spundere.\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-a1b2c3d4 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\\\/ro\\\/infiintare-societate\\\/aporturile-in-natura-la-gmbh\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Pot s\\u0103 aduc ma\\u0219ina mea ca aport \\u00een natur\\u0103 la o GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Da, un vehicul poate fi \\u00een principiu potrivit ca aport \\u00een natur\\u0103, dac\\u0103 poate fi transferat din punct de vedere juridic c\\u0103tre GmbH \\u0219i are o valoare verificabil\\u0103. Important este ca ma\\u0219ina s\\u0103 treac\\u0103 efectiv \\u00een proprietatea societ\\u0103\\u021bii \\u0219i s\\u0103 fie descris\\u0103 exact \\u00een contractul de societate. De asemenea, valoarea stabilit\\u0103 trebuie s\\u0103 fie realist\\u0103, deoarece altfel trebuie compensat\\u0103 o diferen\\u021b\\u0103 \\u00een bani.  \"}},{\"@type\":\"Question\",\"name\":\"Pot s\\u0103 aduc presta\\u021bia mea de munc\\u0103 \\u00een loc de bani?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nu. Presta\\u021biile de munc\\u0103 sau activit\\u0103\\u021bile personale nu sunt considerate aport admisibil la capitalul social al GmbH. Ele pot fi utile din punct de vedere economic, dar nu \\u00eenlocuiesc capitalul social, deoarece nu reprezint\\u0103 un activ permanent. Aportul trebuie deci adus suplimentar \\u00een bani sau ca aport \\u00een natur\\u0103 admisibil.  \"}},{\"@type\":\"Question\",\"name\":\"Am nevoie \\u00eentotdeauna de o expertiz\\u0103 pentru un aport \\u00een natur\\u0103?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"O expertiz\\u0103 nu este obligatorie din punct de vedere legal \\u00een fiecare caz. Cu toate acestea, o evaluare profesionist\\u0103 este important\\u0103 \\u00een practic\\u0103, deoarece asocia\\u021bii r\\u0103spund pentru o evaluare gre\\u0219it\\u0103. \\u00cen cazul activelor complexe sau greu de estimat, o expertiz\\u0103 este urgent recomandat\\u0103 pentru a evita riscuri ulterioare.  \"}},{\"@type\":\"Question\",\"name\":\"C\\u00e2\\u021bi bani trebuie s\\u0103 depun \\u00een ciuda aportului \\u00een natur\\u0103?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00cen principiu, legea cere ca la GmbH cel pu\\u021bin jum\\u0103tate din capitalul social s\\u0103 fie adus ca aport \\u00een numerar. Aporturile \\u00een natur\\u0103 nu pot, prin urmare, \\u00een general s\\u0103 \\u00eenlocuiasc\\u0103 \\u00eentregul capital. C\\u00e2t de mare este concret cota \\u00een numerar depinde de structurarea \\u00eenfiin\\u021b\\u0103rii \\u0219i de cerin\\u021bele legale minime.  \"}},{\"@type\":\"Question\",\"name\":\"Pot s\\u0103 aduc o \\u00eentreprindere individual\\u0103 existent\\u0103 la o GmbH?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Da, o \\u00eentreprindere existent\\u0103 sau o parte din aceasta poate fi adus\\u0103 ca aport \\u00een natur\\u0103 la o GmbH. \\u00cen acest caz, nu sunt transferate doar obiecte individuale, ci o \\u00eentreag\\u0103 unitate economic\\u0103 func\\u021bional\\u0103. Condi\\u021bia este ca toate componentele esen\\u021biale s\\u0103 treac\\u0103 \\u0219i valoarea total\\u0103 s\\u0103 fie evaluat\\u0103 verificabil.  \"}},{\"@type\":\"Question\",\"name\":\"Ce se \\u00eent\\u00e2mpl\\u0103 dac\\u0103 valoarea aportului meu \\u00een natur\\u0103 a fost evaluat\\u0103 gre\\u0219it?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Dac\\u0103 valoarea real\\u0103 a aportului \\u00een natur\\u0103 este mai mic\\u0103 dec\\u00e2t cea indicat\\u0103 \\u00een contractul de societate, asociatul trebuie s\\u0103 compenseze diferen\\u021ba \\u00een bani. Aceast\\u0103 r\\u0103spundere exist\\u0103 indiferent dac\\u0103 eroarea s-a produs inten\\u021bionat sau neinten\\u021bionat. Din acest motiv, o evaluare atent\\u0103 \\u0219i realist\\u0103 este deosebit de important\\u0103.  \"}},{\"@type\":\"Question\",\"name\":\"Care este diferen\\u021ba dintre aportul \\u00een natur\\u0103 deschis \\u0219i cel ascuns?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La un aport \\u00een natur\\u0103 deschis se stabile\\u0219te de la \\u00eenceput clar ce activ este adus \\u0219i ce valoare are. La un aport \\u00een natur\\u0103 ascuns, aportul apare \\u00een exterior ca presta\\u021bie \\u00een bani, dar \\u00een realitate este adus un bun material. \\u00cen acest caz, aportul este considerat din punct de vedere juridic adesea ca ne\\u00eendeplinit \\u0219i trebuie prestat din nou \\u00een bani.  \"}},{\"@type\":\"Question\",\"name\":\"C\\u00e2nd este necesar un raport de \\u00eenfiin\\u021bare sau o verificare a \\u00eenfiin\\u021b\\u0103rii?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un raport de constituire sau o verificare a constituirii pot fi necesare atunci c\\u00e2nd se aplic\\u0103 prevederi legale speciale pentru aporturile \\u00een natur\\u0103. Acest lucru este valabil \\u00een special \\u00een cazul aporturilor \\u00een natur\\u0103 voluminoase sau complexe. Scopul acestei verific\\u0103ri suplimentare este de a controla obiectiv valoarea activelor aduse ca aport \\u0219i de a proteja societatea, precum \\u0219i creditorii acesteia.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq001 \" 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 s\u0103 aduc ma\u0219ina mea ca aport \u00een natur\u0103 la o GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, un vehicul poate fi \u00een principiu potrivit ca aport \u00een natur\u0103, dac\u0103 poate fi transferat din punct de vedere juridic c\u0103tre GmbH \u0219i are o valoare verificabil\u0103. Important este ca ma\u0219ina s\u0103 treac\u0103 efectiv \u00een proprietatea societ\u0103\u021bii \u0219i s\u0103 fie descris\u0103 exact \u00een contractul de societate. De asemenea, valoarea stabilit\u0103 trebuie s\u0103 fie realist\u0103, deoarece altfel trebuie compensat\u0103 o diferen\u021b\u0103 \u00een bani.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq002 \" 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 s\u0103 aduc presta\u021bia mea de munc\u0103 \u00een loc de bani?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nu. Presta\u021biile de munc\u0103 sau activit\u0103\u021bile personale nu sunt considerate aport admisibil la capitalul social al GmbH. Ele pot fi utile din punct de vedere economic, dar nu \u00eenlocuiesc capitalul social, deoarece nu reprezint\u0103 un activ permanent. Aportul trebuie deci adus suplimentar \u00een bani sau ca aport \u00een natur\u0103 admisibil.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq003 \" 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 o expertiz\u0103 pentru un aport \u00een natur\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>O expertiz\u0103 nu este obligatorie din punct de vedere legal \u00een fiecare caz. Cu toate acestea, o evaluare profesionist\u0103 este important\u0103 \u00een practic\u0103, deoarece asocia\u021bii r\u0103spund pentru o evaluare gre\u0219it\u0103. \u00cen cazul activelor complexe sau greu de estimat, o expertiz\u0103 este urgent recomandat\u0103 pentru a evita riscuri ulterioare.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq004 \" 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\">C\u00e2\u021bi bani trebuie s\u0103 depun \u00een ciuda aportului \u00een natur\u0103?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u00cen principiu, legea cere ca la GmbH cel pu\u021bin jum\u0103tate din capitalul social s\u0103 fie adus ca aport \u00een numerar. Aporturile \u00een natur\u0103 nu pot, prin urmare, \u00een general s\u0103 \u00eenlocuiasc\u0103 \u00eentregul capital. C\u00e2t de mare este concret cota \u00een numerar depinde de structurarea \u00eenfiin\u021b\u0103rii \u0219i de cerin\u021bele legale minime.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq005 \" 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 s\u0103 aduc o \u00eentreprindere individual\u0103 existent\u0103 la o GmbH?<\/span><\/div><div class=\"uagb-faq-content\"><p>Da, o \u00eentreprindere existent\u0103 sau o parte din aceasta poate fi adus\u0103 ca aport \u00een natur\u0103 la o GmbH. \u00cen acest caz, nu sunt transferate doar obiecte individuale, ci o \u00eentreag\u0103 unitate economic\u0103 func\u021bional\u0103. Condi\u021bia este ca toate componentele esen\u021biale s\u0103 treac\u0103 \u0219i valoarea total\u0103 s\u0103 fie evaluat\u0103 verificabil.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq006 \" 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 se \u00eent\u00e2mpl\u0103 dac\u0103 valoarea aportului meu \u00een natur\u0103 a fost evaluat\u0103 gre\u0219it?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dac\u0103 valoarea real\u0103 a aportului \u00een natur\u0103 este mai mic\u0103 dec\u00e2t cea indicat\u0103 \u00een contractul de societate, asociatul trebuie s\u0103 compenseze diferen\u021ba \u00een bani. Aceast\u0103 r\u0103spundere exist\u0103 indiferent dac\u0103 eroarea s-a produs inten\u021bionat sau neinten\u021bionat. Din acest motiv, o evaluare atent\u0103 \u0219i realist\u0103 este deosebit de important\u0103.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq007 \" 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 aportul \u00een natur\u0103 deschis \u0219i cel ascuns?<\/span><\/div><div class=\"uagb-faq-content\"><p>La un aport \u00een natur\u0103 deschis se stabile\u0219te de la \u00eenceput clar ce activ este adus \u0219i ce valoare are. La un aport \u00een natur\u0103 ascuns, aportul apare \u00een exterior ca presta\u021bie \u00een bani, dar \u00een realitate este adus un bun material. \u00cen acest caz, aportul este considerat din punct de vedere juridic adesea ca ne\u00eendeplinit \u0219i trebuie prestat din nou \u00een bani.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq008 \" 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\">C\u00e2nd este necesar un raport de \u00eenfiin\u021bare sau o verificare a \u00eenfiin\u021b\u0103rii?<\/span><\/div><div class=\"uagb-faq-content\"><p>Un raport de constituire sau o verificare a constituirii pot fi necesare atunci c\u00e2nd se aplic\u0103 prevederi legale speciale pentru aporturile \u00een natur\u0103. Acest lucru este valabil \u00een special \u00een cazul aporturilor \u00een natur\u0103 voluminoase sau complexe. Scopul acestei verific\u0103ri suplimentare este de a controla obiectiv valoarea activelor aduse ca aport \u0219i de a proteja societatea, precum \u0219i creditorii acesteia.  <\/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\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Aporturile \u00een natur\u0103 la GmbH Aporturile \u00een natur\u0103 la GmbH exist\u0103 atunci c\u00e2nd un asociat \u00ee\u0219i aduce contribu\u021bia nu \u00een bani, ci prin alt activ transferabil. Cea mai important\u0103 baz\u0103 &#8230;","protected":false},"author":94,"featured_media":159714,"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-159712","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\/Sacheinlagen.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-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":"Aporturile \u00een natur\u0103 la GmbH Aporturile \u00een natur\u0103 la GmbH exist\u0103 atunci c\u00e2nd un asociat \u00ee\u0219i aduce contribu\u021bia nu \u00een bani, ci prin alt activ transferabil. Cea mai important\u0103 baz\u0103 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/159712","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=159712"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/159712\/revisions"}],"predecessor-version":[{"id":159717,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/pages\/159712\/revisions\/159717"}],"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\/159714"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/media?parent=159712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/categories?post=159712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ro\/wp-json\/wp\/v2\/tags?post=159712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}