{"id":160376,"date":"2026-06-02T12:00:00","date_gmt":"2026-06-02T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/themelimi-i-shoqerise\/ulje-kapitali-sh-p-k\/"},"modified":"2026-06-02T12:57:24","modified_gmt":"2026-06-02T10:57:24","slug":"ulje-kapitali-sh-p-k","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sq\/themelimi-i-shoqerise\/ulje-kapitali-sh-p-k\/","title":{"rendered":"Ulje Kapitali Sh.p.k."},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Ulje Kapitali Sh.p.k.<\/h2><ul><li><a href=\"#h-kapitalherabsetzung-gmbh\" data-level=\"2\">Ulje Kapitali Sh.p.k.<\/a><\/li><li><a href=\"#h-voraussetzungen-der-kapitalherabsetzung\" data-level=\"2\">Kushtet e uljes s\u00eb kapitalit<\/a><ul><li><a href=\"#h-mindeststammkapital-und-grenzen\" data-level=\"3\">Kapitali minimal themeltar dhe kufizimet<\/a><\/li><\/ul><\/li><li><a href=\"#h-arten-der-kapitalherabsetzung\" data-level=\"2\">Llojet e uljes s\u00eb kapitalit<\/a><ul><li><a href=\"#h-ordentliche-kapitalherabsetzung\" data-level=\"3\">Ulje e zakonshme e kapitalit<\/a><\/li><li><a href=\"#h-nominelle-kapitalherabsetzung\" data-level=\"3\">Ulje nominale e kapitalit<\/a><\/li><li><a href=\"#h-vereinfachte-kapitalherabsetzung\" data-level=\"3\">Ulje e thjeshtuar e kapitalit<\/a><\/li><li><a href=\"#h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\" data-level=\"3\">Ulje kapitali p\u00ebrmes t\u00ebrheqjes s\u00eb kuotave t\u00eb shoq\u00ebris\u00eb<\/a><\/li><\/ul><\/li><li><a href=\"#h-ablauf-der-kapitalherabsetzung\" data-level=\"2\">Procedura e uljes s\u00eb kapitalit<\/a><ul><li><a href=\"#h-wirksamkeit-der-kapitalherabsetzung\" data-level=\"3\">Efektiviteti i uljes s\u00eb kapitalit<\/a><\/li><\/ul><\/li><li><a href=\"#h-glaubigerschutz-im-verfahren\" data-level=\"2\">Mbrojtja e kreditor\u00ebve n\u00eb procedur\u00eb<\/a><ul><li><a href=\"#h-sperrfristen-und-sicherstellung-von-forderungen\" data-level=\"3\">Afatet bllokuese dhe sigurimi i k\u00ebrkesave<\/a><\/li><\/ul><\/li><li><a href=\"#h-zweck-und-praktische-anwendung\" data-level=\"2\">Q\u00ebllimi dhe zbatimi praktik<\/a><ul><li><a href=\"#h-kapitalruckfuhrung-an-gesellschafter\" data-level=\"3\">Kthimi i kapitalit tek ortak\u00ebt<\/a><\/li><li><a href=\"#h-bilanzbereinigung-und-verlustausgleich\" data-level=\"3\">Rregullimi i bilancit dhe mbulimi i humbjeve<\/a><\/li><\/ul><\/li><li><a href=\"#h-risiken-und-haftung\" data-level=\"2\">Rreziqet dhe p\u00ebrgjegj\u00ebsia<\/a><\/li><li><a href=\"#h-wirtschaftliche-auswirkungen\" data-level=\"2\">Ndikimet ekonomike<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Pyetje t\u00eb shpeshta \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-gmbh\">Ulje Kapitali Sh.p.k.<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ulja e kapitalit t\u00eb nj\u00eb Sh.p.k.<\/strong> \u00ebsht\u00eb <strong>zvog\u00eblimi i synuar i kapitalit themeltar t\u00eb p\u00ebrcaktuar n\u00eb statutin e shoq\u00ebris\u00eb<\/strong>. Ajo p\u00ebrb\u00ebn nj\u00eb <strong>ndryshim formal t\u00eb statutit t\u00eb shoq\u00ebris\u00eb<\/strong> dhe k\u00ebrkon <strong>regjistrimin n\u00eb Regjistrin Tregtar p\u00ebr efektivitetin e saj<\/strong>. P\u00ebr nga p\u00ebrmbajtja, ajo mund t\u00eb ndjek\u00eb q\u00ebllime t\u00eb ndryshme. Nga nj\u00ebra an\u00eb, ajo mund\u00ebson <strong>kthimin e kapitalit tek ortak\u00ebt<\/strong>, nga ana tjet\u00ebr, sh\u00ebrben p\u00ebr <strong>rregullimin e humbjeve dhe p\u00ebrshtatjen e bilancit me realitetin ekonomik<\/strong>. Vendimtare \u00ebsht\u00eb q\u00eb kapitali themeltar p\u00ebrmbush gjithashtu nj\u00eb <strong>funksion mbrojt\u00ebs p\u00ebr kreditor\u00ebt<\/strong>, prandaj \u00e7do ulje kapitali i n\u00ebnshtrohet rregullave t\u00eb rrepta ligjore, ve\u00e7an\u00ebrisht sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7\u00a7<\/strong> <strong>54<\/strong> <strong>e vijues<\/strong> <strong>GmbHG<\/strong><\/a>.    <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Me <strong>ulje kapitali n\u00eb Sh.p.k.<\/strong> kuptohet <strong>reduktimi i kapitalit themeltar<\/strong>, i cili b\u00ebhet p\u00ebrmes nj\u00eb <strong>ndryshimi t\u00eb statutit t\u00eb shoq\u00ebris\u00eb<\/strong> dhe sh\u00ebrben ose p\u00ebr <strong>kthimin e kapitalit tek ortak\u00ebt<\/strong> ose p\u00ebr <strong>kompensimin e humbjeve<\/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\/Kapitalherabsetzung-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp\" alt=\"Ulja e kapitalit n\u00eb Sh.p.k. shpjegohet thjesht. Procedura, kushtet dhe rreziqet paraqiten n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme.\" >\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\">\u201eNj\u00eb ulje kapitali n\u00eb shikim t\u00eb par\u00eb duket si nj\u00eb hap i thjesht\u00eb, por n\u00eb fakt, zbatimi i sakt\u00eb p\u00ebrcakton n\u00ebse ajo \u00ebsht\u00eb e sigurt ligj\u00ebrisht apo shkakton probleme t\u00eb m\u00ebvonshme.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-voraussetzungen-der-kapitalherabsetzung\">Kushtet e uljes s\u00eb kapitalit<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ulja e kapitalit t\u00eb nj\u00eb Sh.p.k.<\/strong> nuk \u00ebsht\u00eb nj\u00eb hap i lir\u00eb krijues, por \u00ebsht\u00eb e lidhur me <strong>kushte t\u00eb qarta ligjore<\/strong>. Pika m\u00eb e r\u00ebnd\u00ebsishme \u00ebsht\u00eb se \u00e7do ulje p\u00ebrb\u00ebn nj\u00eb <strong>ndryshim t\u00eb statutit t\u00eb shoq\u00ebris\u00eb<\/strong>. Ortak\u00ebt duhet t\u00eb vendosin n\u00eb m\u00ebnyr\u00eb aktive dhe t\u00eb miratojn\u00eb ndryshimin formalisht.  <\/p>\n\n<p class=\"wp-block-paragraph\">Q\u00eb nj\u00eb ulje kapitali t\u00eb jet\u00eb e lejueshme, duhet t\u00eb plot\u00ebsohen n\u00eb ve\u00e7anti k\u00ebto baza:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vendimi i ortak\u00ebve me shumic\u00eb prej tre t\u00eb kat\u00ebrtash dhe p\u00ebrcaktimi i shtrirjes dhe q\u00ebllimit t\u00eb uljes<\/strong><\/li>\n\n\n\n<li><strong>Ndryshimi i statutit t\u00eb shoq\u00ebris\u00eb n\u00eb form\u00ebn e nj\u00eb akti noterial<\/strong><\/li>\n\n\n\n<li><strong>Regjistrimi n\u00eb Regjistrin Tregtar si kusht p\u00ebr efektivitet<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pa k\u00ebta hapa, masa mbetet ligj\u00ebrisht joefektive. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, k\u00ebtu shfaqet nj\u00eb ide qendrore e ligjit. Kapitali themeltar nuk u p\u00ebrket thjesht ortak\u00ebve, por p\u00ebrmbush gjithashtu nj\u00eb <strong>funksion mbrojt\u00ebs p\u00ebr kreditor\u00ebt<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, q\u00ebllimi i uljes s\u00eb kapitalit duhet t\u00eb p\u00ebrcaktohet qart\u00eb. Q\u00ebllimet tipike jan\u00eb, p\u00ebr shembull, <strong>kthimi i kapitalit<\/strong> ose <strong>sanimi i bilancit<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-mindeststammkapital-und-grenzen\">Kapitali minimal themeltar dhe kufizimet<\/h3>\n\n<p class=\"wp-block-paragraph\">Sa mund t\u00eb ulet kapitali nuk varet vet\u00ebm nga ortak\u00ebt. Ligji vendos <strong>kufij t\u00eb qart\u00eb financiar\u00eb minimal\u00eb<\/strong>, t\u00eb cil\u00ebt nuk duhet t\u00eb shkelen.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Kapitali minimal themeltar i nj\u00eb Sh.p.k. sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 GmbHG<\/a> \u00ebsht\u00eb \u20ac<\/strong> <strong>10.000,-<\/strong>. Ky kufi \u00ebsht\u00eb i detyruesh\u00ebm dhe nuk duhet t\u00eb shkelet as nga nj\u00eb ulje kapitali. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 k\u00ebsaj, ekzistojn\u00eb kufizime t\u00eb tjera n\u00eb nivelin e pjes\u00ebmarrjeve individuale:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c7do kontribut themeltar duhet t\u00eb jet\u00eb t\u00eb pakt\u00ebn \u20ac<\/strong> <strong>70,-<\/strong><\/li>\n\n\n\n<li><strong>Struktura e kapitalit duhet t\u00eb mbetet e kuptueshme dhe e balancuar<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K\u00ebto kufij p\u00ebrmbushin nj\u00eb q\u00ebllim t\u00eb qart\u00eb, sepse sigurojn\u00eb q\u00eb Sh.p.k. t\u00eb vazhdoj\u00eb t\u00eb ket\u00eb nj\u00eb <strong>nivel minimal t\u00eb mas\u00ebs s\u00eb p\u00ebrgjegj\u00ebsis\u00eb<\/strong>. Kjo \u00ebsht\u00eb nj\u00eb faktor vendimtar besimi, ve\u00e7an\u00ebrisht p\u00ebr partner\u00ebt e biznesit dhe bankat. <\/p>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit nuk duhet gjithashtu t\u00eb \u00e7oj\u00eb n\u00eb zbrazjen ekonomike t\u00eb shoq\u00ebris\u00eb. Kush t\u00ebrheq kapital, duhet gjithmon\u00eb t\u00eb kontrolloj\u00eb n\u00ebse Sh.p.k. mbetet <strong>mjaftuesh\u00ebm likuide dhe e aft\u00eb p\u00ebr pagesa<\/strong> pas k\u00ebsaj. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-arten-der-kapitalherabsetzung\">Llojet e uljes s\u00eb kapitalit<\/h2>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit nuk \u00ebsht\u00eb nj\u00eb proces uniform. Ligji dallon disa forma, t\u00eb cilat ndryshojn\u00eb ndjesh\u00ebm n\u00eb q\u00ebllimin dhe pasojat e tyre. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb thelb, mund t\u00eb dallohen kat\u00ebr lloje kryesore:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ulje e zakonshme e kapitalit<\/strong><\/li>\n\n\n\n<li><strong>Ulje nominale e kapitalit<\/strong><\/li>\n\n\n\n<li><strong>Ulje e thjeshtuar e kapitalit<\/strong><\/li>\n\n\n\n<li><strong>Ulje kapitali p\u00ebrmes t\u00ebrheqjes s\u00eb kuotave t\u00eb shoq\u00ebris\u00eb<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201e\u00c7do variant ndjek nj\u00eb q\u00ebllim tjet\u00ebr dhe sjell me vete k\u00ebrkesa t\u00eb ndryshme ligjore. Prandaj \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb zgjidhet forma e duhur p\u00ebr projektin p\u00ebrkat\u00ebs. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ordentliche-kapitalherabsetzung\">Ulje e zakonshme e kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ulja e zakonshme e kapitalit<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 54 GmbHG<\/a> \u00ebsht\u00eb forma klasike dhe nj\u00ebkoh\u00ebsisht m\u00eb e rrepta. Ajo p\u00ebrdoret gjithmon\u00eb kur <strong>pasuria del nga Sh.p.k.<\/strong>, p\u00ebr shembull, p\u00ebrmes nj\u00eb kthimi pagese tek ortak\u00ebt ose p\u00ebrmes nj\u00eb lirimi nga detyrimet e kontributit. <\/p>\n\n<p class=\"wp-block-paragraph\">Pik\u00ebrisht sepse parat\u00eb largohen nga shoq\u00ebria, ligji vendos k\u00ebrkesa ve\u00e7an\u00ebrisht t\u00eb larta. Masa nd\u00ebrhyn drejtp\u00ebrdrejt n\u00eb t\u00eb ashtuquajturin <strong>fond p\u00ebrgjegj\u00ebsie t\u00eb kreditor\u00ebve<\/strong>. Prandaj, ligjv\u00ebn\u00ebsi k\u00ebrkon nj\u00eb <strong>procedur\u00eb t\u00eb formalizuar me disa mekanizma mbrojt\u00ebs<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Karakteristikat tipike t\u00eb uljes s\u00eb zakonshme t\u00eb kapitalit jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pagesa tek ortak\u00ebt ose reduktimi i kontributeve t\u00eb hapura<\/strong><\/li>\n\n\n\n<li><strong>Procedur\u00eb e rrept\u00eb me mbrojtje t\u00eb kreditor\u00ebve<\/strong><\/li>\n\n\n\n<li><strong>Proces me shum\u00eb faza me afate bllokuese<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00eb praktik\u00eb, kjo form\u00eb p\u00ebrdoret shpesh kur nj\u00eb Sh.p.k. <strong>ka lidhur shum\u00eb kapital<\/strong> ose kur ortak\u00ebt duan t\u00eb t\u00ebrheqin q\u00ebllimisht likuiditet. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ajo \u00ebsht\u00eb varianti m\u00eb i rreziksh\u00ebm, sepse gabimet mund t\u00eb \u00e7ojn\u00eb shpejt n\u00eb <strong>p\u00ebrgjegj\u00ebsi ose anulim<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nominelle-kapitalherabsetzung\">Ulje nominale e kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ulja nominale e kapitalit<\/strong> funksionon thelb\u00ebsisht ndryshe. K\u00ebtu pasuria mbetet n\u00eb shoq\u00ebri, por <strong>kapitali themeltar reduktohet n\u00eb m\u00ebnyr\u00eb llogarit\u00ebse<\/strong>, p\u00ebr t\u00eb kompensuar humbjet n\u00eb m\u00ebnyr\u00eb t\u00eb dukshme. <\/p>\n\n<p class=\"wp-block-paragraph\">Kjo mund t\u00eb imagjinohet si nj\u00eb <strong>p\u00ebrshtatje e vlerave kontab\u00ebl<\/strong>. Realiteti ekonomik p\u00ebrshtatet me paraqitjen ligjore. Nuk ka dalje parash, por bilanci &#8220;rregullohet&#8221;.  <\/p>\n\n<p class=\"wp-block-paragraph\">Karakteristikat thelb\u00ebsore t\u00eb k\u00ebtij varianti:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Asnj\u00eb pages\u00eb tek ortak\u00ebt<\/strong><\/li>\n\n\n\n<li><strong>Mas\u00eb e past\u00ebr bilanci p\u00ebr mbulimin e humbjeve<\/strong><\/li>\n\n\n\n<li><strong>P\u00ebrmir\u00ebsimi i paraqitjes s\u00eb situat\u00ebs s\u00eb kapitalit aksioner<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kjo form\u00eb p\u00ebrdoret shpesh kur nj\u00eb Sh.p.k. ka p\u00ebsuar humbje dhe kapitali themeltar i deklaruar nuk p\u00ebrputhet m\u00eb me situat\u00ebn aktuale t\u00eb pasuris\u00eb. Ajo krijon s\u00ebrish <strong>qart\u00ebsi dhe transparenc\u00eb<\/strong>, pa ngarkuar likuiditetin. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00cbsht\u00eb gjithashtu e r\u00ebnd\u00ebsishme q\u00eb rregullat e <strong>\u00a7\u00a7<\/strong> <strong>54<\/strong> <strong>e vijues<\/strong> <strong>GmbHG t\u00eb zbatohen n\u00eb thelb<\/strong> p\u00ebr uljen nominale t\u00eb kapitalit. Ndryshe nga ulja e zakonshme e kapitalit, <strong>shuma e mbetur e kontributit individual themeltar mund t\u00eb bjer\u00eb n\u00ebn \u20ac<\/strong> <strong>70,-.<\/strong> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vereinfachte-kapitalherabsetzung\">Ulje e thjeshtuar e kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ulja e thjeshtuar e kapitalit<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P59\/NOR12160328\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 59 GmbHG<\/a> \u00ebsht\u00eb nj\u00eb form\u00eb e ve\u00e7ant\u00eb e uljes nominale. Ajo sh\u00ebrben ekskluzivisht p\u00ebr <strong>mbulimin e humbjeve t\u00eb bilancit dhe sanimin llogarit\u00ebs t\u00eb shoq\u00ebris\u00eb<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Por ajo \u00ebsht\u00eb <strong>e lejueshme vet\u00ebm<\/strong> n\u00ebse <strong>mbulohet nj\u00eb humbje bilanci q\u00eb do t\u00eb shfaqej ndryshe<\/strong> dhe eventualisht nj\u00eb shum\u00eb duhet t\u00eb vendoset n\u00eb <strong>rezerv\u00ebn e kapitalit t\u00eb lidhur<\/strong>. Nj\u00eb <strong>pages\u00eb<\/strong> tek ortak\u00ebt <strong>nuk lejohet<\/strong> n\u00eb k\u00ebt\u00eb form\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">Avantazhi vendimtar q\u00ebndron n\u00eb <strong>procedur\u00ebn e thjeshtuar<\/strong>. Meqen\u00ebse nuk ka dalje parash tek ortak\u00ebt, ligji leht\u00ebson disa k\u00ebrkesa, ve\u00e7an\u00ebrisht n\u00eb mbrojtjen e kreditor\u00ebve. <\/p>\n\n<p class=\"wp-block-paragraph\">Karakteristikat tipike jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Asnj\u00eb pages\u00eb ose leht\u00ebsim p\u00ebr ortak\u00ebt<\/strong><\/li>\n\n\n\n<li><strong>Fokus n\u00eb mbulimin e humbjeve dhe sanimin e bilancit<\/strong><\/li>\n\n\n\n<li><strong>Procedur\u00eb e leht\u00ebsuar pa thirrje t\u00eb plot\u00eb t\u00eb kreditor\u00ebve<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00eb praktik\u00eb, ky variant \u00ebsht\u00eb ve\u00e7an\u00ebrisht i p\u00ebrshtatsh\u00ebm p\u00ebr kompanit\u00eb q\u00eb duan t\u00eb <strong>stabilizojn\u00eb shpejt bilancin e tyre<\/strong>, pa humbur likuiditet. Prandaj, \u00ebsht\u00eb nj\u00eb instrument i p\u00ebrdorur shpesh n\u00eb v\u00ebshtir\u00ebsi ekonomike, sepse \u00ebsht\u00eb i strukturuar qart\u00eb ligj\u00ebrisht dhe relativisht efikas n\u00eb zbatim. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\">Ulje kapitali p\u00ebrmes t\u00ebrheqjes s\u00eb kuotave t\u00eb shoq\u00ebris\u00eb<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ulja e kapitalit p\u00ebrmes t\u00ebrheqjes s\u00eb kuotave t\u00eb shoq\u00ebris\u00eb<\/strong> sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P58\/NOR12040504\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 58 GmbHG<\/a> p\u00ebrb\u00ebn nj\u00eb <strong>rast t\u00eb ve\u00e7ant\u00eb<\/strong>. Ajo \u00ebsht\u00eb nj\u00eb <strong>rast i ve\u00e7ant\u00eb ligjor me kushte t\u00eb ngushta<\/strong>. Nuk \u00ebsht\u00eb rruga tipike standarde e uljes s\u00eb kapitalit, por \u00ebsht\u00eb e lejueshme vet\u00ebm n\u00eb konstelacionet e parashikuara ligj\u00ebrisht.  <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00ebtu, kuotat e shoq\u00ebris\u00eb <strong>t\u00ebrhiqen dhe fshihen<\/strong>, duke reduktuar automatikisht kapitalin themeltar. Ndryshe nga format e tjera, k\u00ebtu nuk \u00ebsht\u00eb n\u00eb plan t\u00eb par\u00eb bilanci ose pagesa, por <strong>ndryshimi i struktur\u00ebs s\u00eb ortak\u00ebve<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ajo prek kryesisht shoq\u00ebrit\u00eb ku <strong>pasuria konsumohet gradualisht<\/strong> ose <strong>ekziston vet\u00ebm p\u00ebr nj\u00eb periudh\u00eb t\u00eb caktuar<\/strong>. Ajo mund t\u00eb luaj\u00eb nj\u00eb rol edhe n\u00eb ndryshimet n\u00eb rrethin e ortak\u00ebve, por nuk \u00ebsht\u00eb nj\u00eb rast normal standard i uljes s\u00eb kapitalit. <\/p>\n\n<p class=\"wp-block-paragraph\">Ky variant k\u00ebrkon nj\u00eb <strong>rregullim t\u00eb qart\u00eb n\u00eb statutin e shoq\u00ebris\u00eb<\/strong>, pasi t\u00ebrheqja \u00ebsht\u00eb zakonisht e lejueshme vet\u00ebm n\u00ebse \u00ebsht\u00eb parashikuar aty. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, k\u00ebtu mbetet parimi se masa <strong>nuk duhet t\u00eb d\u00ebmtoj\u00eb kreditor\u00ebt<\/strong>. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Forma<\/strong><\/td><td><strong>Ulje e zakonshme e kapitalit<\/strong><\/td><td><strong>Ulje nominale e kapitalit<\/strong><\/td><td><strong>Ulje e thjeshtuar e kapitalit<\/strong><\/td><\/tr><tr><td><strong>Q\u00ebllimi kryesor<\/strong><\/td><td>Kthimi i kapitalit ose lirimi nga detyrimet e kontributit<\/td><td>Kompensimi i humbjeve dhe p\u00ebrshtatja e bilancit me realitetin ekonomik<\/td><td>Mbulimi i nj\u00eb humbjeje bilanci q\u00eb do t\u00eb shfaqej ndryshe dhe eventualisht vendosja n\u00eb rezerv\u00ebn e kapitalit t\u00eb lidhur<\/td><\/tr><tr><td><strong>A shkojn\u00eb parat\u00eb tek ortak\u00ebt?<\/strong><\/td><td>Po, e mundur<\/td><td>Jo<\/td><td>Jo<\/td><\/tr><tr><td><strong>Rasti tipik i p\u00ebrdorimit<\/strong><\/td><td>Kur kapitali i tep\u00ebrt duhet t&#8217;u kthehet ortak\u00ebve<\/td><td>Kur humbjet duhet t\u00eb rregullohen n\u00eb bilanc<\/td><td>Sanimi i bilancit pa dalje fondesh<\/td><\/tr><tr><td><strong>Mbrojtja e kreditor\u00ebve<\/strong><\/td><td>E plot\u00eb: Procedura e thirrjes publike, thirrja e kreditor\u00ebve, afati bllokues, regjistrimi p\u00ebrfundimtar vet\u00ebm pas k\u00ebsaj<\/td><td>N\u00eb thelb sipas \u00a7\u00a7 54 e vijues GmbHG<\/td><td>E leht\u00ebsuar: thirrja klasike e kreditor\u00ebve nuk \u00ebsht\u00eb n\u00eb plan t\u00eb par\u00eb<\/td><\/tr><tr><td><strong>Ve\u00e7orit\u00eb<\/strong><\/td><td>Vendimi p\u00ebr ndryshimin e statutit t\u00eb shoq\u00ebris\u00eb, q\u00ebllimi dhe shtrirja duhet t\u00eb p\u00ebrcaktohen; efektiv vet\u00ebm me regjistrimin n\u00eb Regjistrin Tregtar<\/td><td>Mas\u00eb e past\u00ebr bilanci; asnj\u00eb pages\u00eb tek ortak\u00ebt. Shuma e kontributit individual themeltar mund t\u00eb bjer\u00eb n\u00ebn \u20ac 70,- <\/td><td>E lejueshme vet\u00ebm p\u00ebr nj\u00eb q\u00ebllim t\u00eb ngusht\u00eb ligjor; asnj\u00eb pages\u00eb tek ortak\u00ebt<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-ablauf-der-kapitalherabsetzung\">Procedura e uljes s\u00eb kapitalit<\/h2>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit ndjek nj\u00eb <strong>procedur\u00eb t\u00eb p\u00ebrcaktuar<\/strong>, e cila duhet t\u00eb respektohet rrept\u00ebsisht. \u00c7do hap nd\u00ebrtohet mbi at\u00eb t\u00eb m\u00ebparshmin, prandaj gabimet n\u00eb procedur\u00eb shpesh jan\u00eb t\u00eb v\u00ebshtira p\u00ebr t&#8217;u korrigjuar. <\/p>\n\n<p class=\"wp-block-paragraph\">Procedura tipike ndahet n\u00eb disa faza:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Vendimi i ortak\u00ebve me shumic\u00eb t\u00eb kualifikuar<\/strong><\/li>\n\n\n\n<li><strong>Njoftimi i uljes s\u00eb planifikuar n\u00eb Regjistrin Tregtar sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P55\/NOR12023054\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 55 GmbHG<\/a><\/strong><\/li>\n\n\n\n<li><strong>Kryerja e publikimeve dhe masave mbrojt\u00ebse t\u00eb kreditor\u00ebve<\/strong><\/li>\n\n\n\n<li><strong>Regjistrimi p\u00ebrfundimtar pas skadimit t\u00eb afateve ligjore sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P56\/NOR40078414\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56 GmbHG<\/a><\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Shumica prej tre t\u00eb kat\u00ebrtash sipas <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P50\/NOR12023049\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 50 GmbHG<\/a> \u00ebsht\u00eb <strong>pragu minimal ligjor<\/strong>. <strong>Statuti i shoq\u00ebris\u00eb<\/strong> mund t\u00eb parashikoj\u00eb <strong>k\u00ebrkesa shtes\u00eb<\/strong>. Nj\u00eb pik\u00eb qendrore \u00ebsht\u00eb se ulja e kapitalit <strong>nuk b\u00ebhet efektive menj\u00ebher\u00eb<\/strong>. Midis vendimit dhe zbatimit p\u00ebrfundimtar ka q\u00ebllimisht nj\u00eb vones\u00eb kohore. Kjo faz\u00eb sh\u00ebrben p\u00ebr t\u00eb <strong>informuar dhe mbrojtur kreditor\u00ebt<\/strong>.    <\/p>\n\n<p class=\"wp-block-paragraph\">Kush e planifikon dhe dokumenton sakt\u00eb procesin, shmang vonesat dhe rreziqet ligjore. Nj\u00eb zbatim i paplot\u00eb ose i gabuar, nga ana tjet\u00ebr, mund t\u00eb \u00e7oj\u00eb n\u00eb refuzimin e regjistrimit nga Regjistri Tregtar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirksamkeit-der-kapitalherabsetzung\">Efektiviteti i uljes s\u00eb kapitalit<\/h3>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit b\u00ebhet <strong>efektive vet\u00ebm me regjistrimin n\u00eb Regjistrin Tregtar<\/strong>. Para k\u00ebtij momenti, vendimi ka r\u00ebnd\u00ebsi t\u00eb brendshme, por nuk ka ende efekt ligjor t\u00eb jasht\u00ebm. <\/p>\n\n<p class=\"wp-block-paragraph\">Edhe n\u00ebse ortak\u00ebt kan\u00eb vendosur tashm\u00eb, kapitali themeltar mbetet ligj\u00ebrisht i pandryshuar, p\u00ebr sa koh\u00eb mungon regjistrimi.<\/p>\n\n<p class=\"wp-block-paragraph\">Pasojat e r\u00ebnd\u00ebsishme t\u00eb k\u00ebtij parimi jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pagesat tek ortak\u00ebt jan\u00eb t\u00eb lejueshme vet\u00ebm pas k\u00ebsaj<\/strong><\/li>\n\n\n\n<li><strong>Shoq\u00ebria p\u00ebrgjigjet deri at\u00ebher\u00eb me kapitalin origjinal<\/strong><\/li>\n\n\n\n<li><strong>Kontratat dhe marr\u00ebdh\u00ebniet e jashtme mbeten t\u00eb pandryshuara<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ky rregull i qart\u00eb mbron nga abuzimi dhe krijon siguri ligjore. Partner\u00ebt e biznesit mund t\u00eb mb\u00ebshteten n\u00eb faktin se ndryshimet n\u00eb kapitalin themeltar <strong>b\u00ebhen t\u00eb dukshme dhe t\u00eb detyrueshme vet\u00ebm me regjistrimin zyrtar<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-glaubigerschutz-im-verfahren\">Mbrojtja e kreditor\u00ebve n\u00eb procedur\u00eb<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Mbrojtja e kreditor\u00ebve<\/strong> \u00ebsht\u00eb elementi qendror i \u00e7do ulje kapitali. Ligjv\u00ebn\u00ebsi niset nga supozimi se kapitali themeltar p\u00ebrmbush nj\u00eb <strong>funksion sigurie p\u00ebr kreditor\u00ebt<\/strong>. Sapo ky kapital reduktohet, ekziston rreziku q\u00eb pozita e tyre t\u00eb p\u00ebrkeq\u00ebsohet.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prandaj, ligji detyron Sh.p.k. t\u00eb ndjek\u00eb nj\u00eb <strong>procedur\u00eb transparente dhe t\u00eb kontrolluar<\/strong>. Kreditor\u00ebt duhet t\u00eb informohen n\u00eb koh\u00eb se kapitali themeltar ndryshon dhe t\u00eb ken\u00eb mund\u00ebsin\u00eb t\u00eb sigurojn\u00eb k\u00ebrkesat e tyre. <\/p>\n\n<p class=\"wp-block-paragraph\">Mekanizmat tipik\u00eb t\u00eb mbrojtjes jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Publikimi i uljes s\u00eb planifikuar t\u00eb kapitalit<\/strong><\/li>\n\n\n\n<li><strong>Informimi aktiv i kreditor\u00ebve t\u00eb njohur<\/strong><\/li>\n\n\n\n<li><strong>E drejta p\u00ebr sigurimin e k\u00ebrkesave t\u00eb hapura<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Si funksionon konkretisht kjo mbrojtje, shfaqet kryesisht n\u00eb <strong>thirrjen e kreditor\u00ebve<\/strong>, n\u00eb <strong>sigurimin e k\u00ebrkesave<\/strong> dhe n\u00eb <strong>afatet ligjore bllokuese<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sperrfristen-und-sicherstellung-von-forderungen\">Afatet bllokuese dhe sigurimi i k\u00ebrkesave<\/h3>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb pjes\u00eb ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme e mbrojtjes s\u00eb kreditor\u00ebve \u00ebsht\u00eb e ashtuquajtura <strong>afat bllokues<\/strong>. Ajo siguron q\u00eb midis njoftimit dhe zbatimit p\u00ebrfundimtar t\u00eb uljes s\u00eb kapitalit t\u00eb ket\u00eb <strong>koh\u00eb t\u00eb mjaftueshme p\u00ebr reagime<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ky afat \u00ebsht\u00eb zakonisht <strong>tre muaj<\/strong>. Gjat\u00eb k\u00ebsaj periudhe, kreditor\u00ebt mund t\u00eb paraqesin k\u00ebrkesat e tyre dhe t\u00eb k\u00ebrkojn\u00eb mbrojtje. <\/p>\n\n<p class=\"wp-block-paragraph\">Gjat\u00eb afatit bllokues vlejn\u00eb rregulla t\u00eb qarta:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kreditor\u00ebt mund t\u00eb k\u00ebrkojn\u00eb sigurim ose shlyerje<\/strong><\/li>\n\n\n\n<li><strong>Pagesat tek ortak\u00ebt jan\u00eb t\u00eb palejueshme<\/strong><\/li>\n\n\n\n<li><strong>Shoq\u00ebria duhet t\u00eb reagoj\u00eb ndaj k\u00ebrkesave<\/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\">\u201eVet\u00ebm pas skadimit t\u00eb k\u00ebtij afati dhe pas trajtimit t\u00eb rregullt t\u00eb t\u00eb gjitha k\u00ebrkesave, mund t\u00eb p\u00ebrfundohet ulja e kapitalit. Kjo penges\u00eb kohore parandalon q\u00eb pasuria t\u00eb largohet me nxitim nga shoq\u00ebria. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-zweck-und-praktische-anwendung\">Q\u00ebllimi dhe zbatimi praktik<\/h2>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit nuk \u00ebsht\u00eb nj\u00eb akt thjesht formal, por nj\u00eb <strong>instrument strategjik i menaxhimit t\u00eb kompanis\u00eb<\/strong>. Ajo p\u00ebrdoret q\u00ebllimisht p\u00ebr t\u00eb p\u00ebrshtatur struktur\u00ebn dhe situat\u00ebn financiare t\u00eb Sh.p.k. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb praktik\u00eb, zakonisht dy q\u00ebllime kryesore jan\u00eb n\u00eb plan t\u00eb par\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Lirimi i kapitalit t\u00eb lidhur<\/strong><\/li>\n\n\n\n<li><strong>P\u00ebrshtatja e bilancit me realitetin ekonomik<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kompanit\u00eb p\u00ebrdorin uljen e kapitalit kur kapitali themeltar ekzistues <strong>nuk p\u00ebrputhet m\u00eb me situat\u00ebn aktuale<\/strong>. Kjo mund t\u00eb ndodh\u00eb pas viteve me humbje, por edhe n\u00eb rastin e likuiditetit t\u00eb tep\u00ebrt. <\/p>\n\n<p class=\"wp-block-paragraph\">E p\u00ebrdorur sakt\u00eb, masa krijon:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Qart\u00ebsi n\u00eb bilanc<\/strong><\/li>\n\n\n\n<li><strong>Fleksibilitet n\u00eb p\u00ebrdorimin e kapitalit<\/strong><\/li>\n\n\n\n<li><strong>Baza m\u00eb e mir\u00eb p\u00ebr investitor\u00ebt dhe bankat<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Vendimtare \u00ebsht\u00eb megjithat\u00eb gjithmon\u00eb planifikimi i kujdessh\u00ebm. Nj\u00eb ulje kapitali ka nj\u00eb ndikim t\u00eb fort\u00eb t\u00eb jasht\u00ebm dhe ndikon n\u00eb perceptimin e shoq\u00ebris\u00eb. Prandaj, ajo nuk duhet t\u00eb shihet kurr\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb izoluar, por si pjes\u00eb e nj\u00eb <strong>strategjie t\u00eb p\u00ebrgjithshme t\u00eb menduar mir\u00eb<\/strong>.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalruckfuhrung-an-gesellschafter\">Kthimi i kapitalit tek ortak\u00ebt<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Kthimi i kapitalit tek ortak\u00ebt<\/strong> \u00ebsht\u00eb nj\u00eb nga arsyet m\u00eb t\u00eb shpeshta p\u00ebr nj\u00eb ulje kapitali. K\u00ebtu, ortak\u00ebt marrin nj\u00eb pjes\u00eb t\u00eb fondeve t\u00eb tyre t\u00eb kontribuuara fillimisht. Ky kthim pagese \u00ebsht\u00eb megjithat\u00eb <strong>i lejuesh\u00ebm vet\u00ebm n\u00eb kuad\u00ebr t\u00eb uljes ligjore t\u00eb kapitalit<\/strong> dhe nuk duhet t\u00eb ngat\u00ebrrohet me nj\u00eb kthim t\u00eb ndaluar t\u00eb kontributeve.  <\/p>\n\n<p class=\"wp-block-paragraph\">Avantazhi \u00ebsht\u00eb i qart\u00eb. Shoq\u00ebria mund t\u00eb <strong>liroj\u00eb kapitalin e tep\u00ebrt<\/strong>, i cili nuk nevojitet m\u00eb p\u00ebr operacionet e vazhdueshme. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, ortak\u00ebt mbajn\u00eb kontrollin mbi p\u00ebrdorimin e fondeve.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kushtet tipike n\u00eb praktik\u00eb jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Likuiditet i mjaftuesh\u00ebm i Sh.p.k.<\/strong><\/li>\n\n\n\n<li><strong>Respektimi i procedur\u00ebs formale t\u00eb uljes<\/strong><\/li>\n\n\n\n<li><strong>Respektimi i t\u00eb gjitha rregullave t\u00eb mbrojtjes s\u00eb kreditor\u00ebve<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Pagesa<\/strong> lejohet vet\u00ebm <strong>pas regjistrimit efektiv<\/strong>. M\u00eb par\u00eb, kapitali mbetet ligj\u00ebrisht i lidhur. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bilanzbereinigung-und-verlustausgleich\">Rregullimi i bilancit dhe mbulimi i humbjeve<\/h3>\n\n<p class=\"wp-block-paragraph\">P\u00ebrve\u00e7 kthimit t\u00eb kapitalit, ulja e kapitalit sh\u00ebrben shpesh p\u00ebr <strong>rregullimin e bilancit<\/strong>. Kur nj\u00eb Sh.p.k. ka p\u00ebsuar humbje, kapitali themeltar i deklaruar shpesh nuk p\u00ebrputhet m\u00eb me situat\u00ebn aktuale t\u00eb pasuris\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb <strong>rastet e sanimit<\/strong>, ulja n\u00eb praktik\u00eb shpesh kombinohet me nj\u00eb rritje t\u00eb nj\u00ebkohshme t\u00eb kapitalit. P\u00ebr k\u00ebt\u00eb, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P60\/NOR12160329\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 60 GmbHG<\/a> p\u00ebrmban rregulla t\u00eb ve\u00e7anta. <\/p>\n\n<p class=\"wp-block-paragraph\">P\u00ebrmes nj\u00eb ulje nominale ose t\u00eb thjeshtuar t\u00eb kapitalit, shoq\u00ebria mund t\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>kompensoj\u00eb humbjet e akumuluara<\/strong><\/li>\n\n\n\n<li><strong>paraqes\u00eb struktur\u00ebn e kapitalit aksioner n\u00eb m\u00ebnyr\u00eb realiste<\/strong><\/li>\n\n\n\n<li><strong>p\u00ebrmir\u00ebsoj\u00eb baz\u00ebn p\u00ebr masat e ardhshme<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Avantazhi i madh \u00ebsht\u00eb se nuk ka dalje parash. Masa vepron thjesht n\u00eb <strong>nivelin e llogaritjes<\/strong>, por ka nj\u00eb ndikim t\u00eb fort\u00eb t\u00eb jasht\u00ebm. Bankat, investitor\u00ebt dhe partner\u00ebt e biznesit e kuptojn\u00eb m\u00eb shpejt situat\u00ebn aktuale ekonomike.  <\/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\">\u201eN\u00eb praktik\u00eb, kjo form\u00eb shpesh kombinohet me hapa t\u00eb tjer\u00eb, si p.sh. me nj\u00eb rritje t\u00eb m\u00ebvonshme t\u00eb kapitalit, p\u00ebr t\u00eb stabilizuar shoq\u00ebrin\u00eb n\u00eb afat t\u00eb gjat\u00eb.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-risiken-und-haftung\">Rreziqet dhe p\u00ebrgjegj\u00ebsia<\/h2>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit ofron mund\u00ebsi, por sjell gjithashtu <strong>rreziqe t\u00eb konsiderueshme<\/strong>. Gabimet n\u00eb procedur\u00eb ose nj\u00eb vler\u00ebsim i gabuar i situat\u00ebs ekonomike mund t\u00eb ken\u00eb pasoja t\u00eb gjera. <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb fokus \u00ebsht\u00eb ve\u00e7an\u00ebrisht <strong>p\u00ebrgjegj\u00ebsia e drejtor\u00ebve<\/strong>. Ata duhet t\u00eb sigurojn\u00eb q\u00eb t\u00eb gjitha k\u00ebrkesat ligjore t\u00eb respektohen dhe asnj\u00eb kreditor t\u00eb mos d\u00ebmtohet. <\/p>\n\n<p class=\"wp-block-paragraph\">Fushat tipike t\u00eb rrezikut jan\u00eb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gabime n\u00eb thirrjen e kreditor\u00ebve ose n\u00eb publikime<\/strong><\/li>\n\n\n\n<li><strong>Pagesa t\u00eb parakohshme tek ortak\u00ebt<\/strong><\/li>\n\n\n\n<li><strong>T\u00eb dh\u00ebna t\u00eb pasakta n\u00eb procedur\u00ebn e Regjistrit Tregtar<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00ebse p\u00ebr shkak t\u00eb k\u00ebsaj shkaktohen d\u00ebme, drejtor\u00ebt mund t\u00eb p\u00ebrgjigjen <strong>personalish<\/strong>. Kjo vlen ve\u00e7an\u00ebrisht kur kreditor\u00ebt nuk mund t&#8217;i zbatojn\u00eb m\u00eb k\u00ebrkesat e tyre. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-auswirkungen\">Ndikimet ekonomike<\/h2>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit ndikon drejtp\u00ebrdrejt n\u00eb <strong>struktur\u00ebn financiare t\u00eb Sh.p.k.<\/strong> Ajo nuk ndryshon vet\u00ebm shifrat n\u00eb bilanc, por ndikon edhe n\u00eb m\u00ebnyr\u00ebn se si shoq\u00ebria perceptohet nga jasht\u00eb. <\/p>\n\n<p class=\"wp-block-paragraph\">Nj\u00eb efekt qendror \u00ebsht\u00eb <strong>ndryshimi i raportit t\u00eb kapitalit aksioner<\/strong>. N\u00ebse kapitali u kthehet ortak\u00ebve, kapitali aksioner ulet. Kjo mund t\u00eb ndikoj\u00eb n\u00eb <strong>kreditbesueshm\u00ebrin\u00eb n\u00eb banka<\/strong> dhe t\u00eb ndikoj\u00eb n\u00eb financimet ekzistuese.  <\/p>\n\n<p class=\"wp-block-paragraph\">N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, krijohen edhe mund\u00ebsi. Nj\u00eb ulje kapitali e kryer me sens mund t\u00eb: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>liroj\u00eb kapitalin e lidhur<\/strong><\/li>\n\n\n\n<li><strong>paraqes\u00eb bilancin m\u00eb qart\u00eb dhe m\u00eb realisht<\/strong><\/li>\n\n\n\n<li><strong>rris\u00eb fleksibilitetin sip\u00ebrmarr\u00ebs<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u00eb praktik\u00eb, varet shum\u00eb nga situata fillestare. Nd\u00ebrsa nj\u00eb kthim kapitali krijon likuiditet, nj\u00eb rregullim i past\u00ebr bilanci mund t\u00eb forcoj\u00eb besimin e partner\u00ebve t\u00eb biznesit. Prandaj, vendimtare \u00ebsht\u00eb gjithmon\u00eb <strong>koordinimi i duhur midis zbatimit ligjor dhe q\u00ebllimit ekonomik<\/strong>.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avantazhet tuaja me mb\u00ebshtetje ligjore<\/h2>\n\n<p class=\"wp-block-paragraph\">Ulja e kapitalit \u00ebsht\u00eb nj\u00eb proces kompleks, ku <strong>detajet ligjore dhe pasojat ekonomike jan\u00eb t\u00eb lidhura ngusht\u00eb<\/strong>. Nj\u00eb shoq\u00ebrim profesional siguron q\u00eb t\u00eb shmangni gabimet dhe t\u00eb shfryt\u00ebzoni mas\u00ebn n\u00eb m\u00ebnyr\u00eb optimale. <\/p>\n\n<p class=\"wp-block-paragraph\">Me mb\u00ebshtetje avokatore p\u00ebrfitoni, n\u00eb ve\u00e7anti, nga:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Zbatim i sigurt ligj\u00ebrisht i t\u00eb gjith\u00eb procedur\u00ebs<\/strong><\/li>\n\n\n\n<li><strong>Optimizimi i dizajnit n\u00eb var\u00ebsi t\u00eb q\u00ebllimit: kthim kapitali ose sanim<\/strong><\/li>\n\n\n\n<li><strong>Minimizimi i rreziqeve t\u00eb p\u00ebrgjegj\u00ebsis\u00eb p\u00ebr drejtor\u00ebt<\/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\">\u201eKush e p\u00ebrdor uljen e kapitalit n\u00eb m\u00ebnyr\u00eb strategjike, fiton jo vet\u00ebm likuiditet, por edhe qart\u00ebsi ligjore dhe hap\u00ebsir\u00eb veprimi sip\u00ebrmarr\u00ebs\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Pyetje t\u00eb shpeshta \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-khfaq001 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/sq\\\/themelimi-i-shoqerise\\\/ulje-kapitali-sh-p-k\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00c7far\\u00eb \\u00ebsht\\u00eb ulja e kapitalit n\\u00eb Sh.p.k.?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Me uljen e kapitalit, reduktohet kapitali themeltar i Sh.p.k. i p\\u00ebrcaktuar n\\u00eb statutin e shoq\\u00ebris\\u00eb. Kjo nuk \\u00ebsht\\u00eb thjesht nj\\u00eb \\u00e7\\u00ebshtje kontabiliteti, por nj\\u00eb ndryshim formal i statutit t\\u00eb shoq\\u00ebris\\u00eb. Masa b\\u00ebhet ligj\\u00ebrisht efektive vet\\u00ebm me regjistrimin n\\u00eb Regjistrin Tregtar.  \"}},{\"@type\":\"Question\",\"name\":\"A mund t\\u00eb t\\u00ebrheq thjesht para nga Sh.p.k.?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jo. Nj\\u00eb pages\\u00eb tek ortak\\u00ebt \\u00ebsht\\u00eb e lejueshme vet\\u00ebm n\\u00ebse respektohen rregullat ligjore t\\u00eb uljes s\\u00eb kapitalit. Pa nj\\u00eb procedur\\u00eb t\\u00eb sakt\\u00eb, rrezikohen probleme me mbrojtjen e kreditor\\u00ebve dhe me ndalimin e kthimit t\\u00eb kontributeve. \"}},{\"@type\":\"Question\",\"name\":\"Sa zgjat zakonisht procedura?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kjo varet nga rasti individual. Faktori m\\u00eb i r\\u00ebnd\\u00ebsish\\u00ebm kohor ligjor \\u00ebsht\\u00eb afati bllokues prej tre muajsh pas thirrjes s\\u00eb kreditor\\u00ebve. Vet\\u00ebm pas k\\u00ebsaj, ulja e kapitalit mund t\\u00eb regjistrohet p\\u00ebrfundimisht, n\\u00ebse plot\\u00ebsohen kushtet ligjore.  \"}},{\"@type\":\"Question\",\"name\":\"\\u00c7far\\u00eb ndodh n\\u00ebse nj\\u00eb kreditor paraqitet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"At\\u00ebher\\u00eb Sh.p.k. duhet t\\u00eb shlyej\\u00eb ose siguroj\\u00eb k\\u00ebrkes\\u00ebn, n\\u00eb var\\u00ebsi t\\u00eb situat\\u00ebs. Pik\\u00ebrisht p\\u00ebr k\\u00ebt\\u00eb ekziston mbrojtja e kreditor\\u00ebve n\\u00eb procedur\\u00ebn e uljes. Ulja e kapitalit nuk duhet t\\u00eb \\u00e7oj\\u00eb n\\u00eb nj\\u00eb pozicion m\\u00eb t\\u00eb keq t\\u00eb kreditor\\u00ebve se m\\u00eb par\\u00eb.  \"}},{\"@type\":\"Question\",\"name\":\"A mund t\\u00eb bjer\\u00eb kapitali themeltar n\\u00ebn 10.000 \\u20ac?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00eb rregull, jo. Kapitali themeltar i nj\\u00eb Sh.p.k. nuk duhet t\\u00eb bjer\\u00eb n\\u00ebn 10.000 \\u20ac as pas nj\\u00eb uljeje kapitali. P\\u00ebrjashtimet e ve\\u00e7anta ligjore nuk prekin nj\\u00eb rast normal standard t\\u00eb uljes s\\u00eb kapitalit.  \"}},{\"@type\":\"Question\",\"name\":\"A ka nevoj\\u00eb nj\\u00eb ulje kapitali p\\u00ebr nj\\u00eb noter?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po, n\\u00eb praktik\\u00eb rregullisht po. Ulja e kapitalit ndryshon statutin e shoq\\u00ebris\\u00eb. Ky ndryshim duhet t\\u00eb zbatohet noterialisht dhe m\\u00eb pas t\\u00eb njoftohet n\\u00eb Regjistrin Tregtar.  \"}},{\"@type\":\"Question\",\"name\":\"Cili \\u00ebsht\\u00eb ndryshimi midis uljes s\\u00eb zakonshme dhe t\\u00eb thjeshtuar t\\u00eb kapitalit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ulja e zakonshme e kapitalit p\\u00ebrdoret kryesisht kur kapitali duhet t'u kthehet ortak\\u00ebve ose kur reduktohen detyrimet e kontributit. Ulja e thjeshtuar e kapitalit, nga ana tjet\\u00ebr, sh\\u00ebrben p\\u00ebr mbulimin e nj\\u00eb humbjeje bilanci. Ajo \\u00ebsht\\u00eb nj\\u00eb mas\\u00eb sanimi dhe nuk lejon pagesa tek ortak\\u00ebt.  \"}},{\"@type\":\"Question\",\"name\":\"Cili \\u00ebsht\\u00eb ndryshimi midis uljes s\\u00eb kapitalit dhe kthimit t\\u00eb ndaluar t\\u00eb kontributeve?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00eb uljen e kapitalit, kthimi i fondeve b\\u00ebhet vet\\u00ebm n\\u00eb procedur\\u00ebn e rregulluar ligj\\u00ebrisht me vendim, mbrojtje t\\u00eb kreditor\\u00ebve dhe regjistrim n\\u00eb Regjistrin Tregtar. Kthimi i ndaluar i kontributeve, nga ana tjet\\u00ebr, ndodh kur pasuria kthehet tek ortak\\u00ebt pa baz\\u00eb ligjore t\\u00eb lejueshme. Pik\\u00ebrisht p\\u00ebr k\\u00ebt\\u00eb, zbatimi i sakt\\u00eb ligjor \\u00ebsht\\u00eb kaq i r\\u00ebnd\\u00ebsish\\u00ebm.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq002 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00c7far\u00eb \u00ebsht\u00eb ulja e kapitalit n\u00eb Sh.p.k.?<\/span><\/div><div class=\"uagb-faq-content\"><p>Me uljen e kapitalit, reduktohet kapitali themeltar i Sh.p.k. i p\u00ebrcaktuar n\u00eb statutin e shoq\u00ebris\u00eb. Kjo nuk \u00ebsht\u00eb thjesht nj\u00eb \u00e7\u00ebshtje kontabiliteti, por nj\u00eb ndryshim formal i statutit t\u00eb shoq\u00ebris\u00eb. Masa b\u00ebhet ligj\u00ebrisht efektive vet\u00ebm me regjistrimin n\u00eb Regjistrin Tregtar.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq003 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A mund t\u00eb t\u00ebrheq thjesht para nga Sh.p.k.?<\/span><\/div><div class=\"uagb-faq-content\"><p>Jo. Nj\u00eb pages\u00eb tek ortak\u00ebt \u00ebsht\u00eb e lejueshme vet\u00ebm n\u00ebse respektohen rregullat ligjore t\u00eb uljes s\u00eb kapitalit. Pa nj\u00eb procedur\u00eb t\u00eb sakt\u00eb, rrezikohen probleme me mbrojtjen e kreditor\u00ebve dhe me ndalimin e kthimit t\u00eb kontributeve. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq004 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Sa zgjat zakonisht procedura?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kjo varet nga rasti individual. Faktori m\u00eb i r\u00ebnd\u00ebsish\u00ebm kohor ligjor \u00ebsht\u00eb afati bllokues prej tre muajsh pas thirrjes s\u00eb kreditor\u00ebve. Vet\u00ebm pas k\u00ebsaj, ulja e kapitalit mund t\u00eb regjistrohet p\u00ebrfundimisht, n\u00ebse plot\u00ebsohen kushtet ligjore.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq005 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00c7far\u00eb ndodh n\u00ebse nj\u00eb kreditor paraqitet?<\/span><\/div><div class=\"uagb-faq-content\"><p>At\u00ebher\u00eb Sh.p.k. duhet t\u00eb shlyej\u00eb ose siguroj\u00eb k\u00ebrkes\u00ebn, n\u00eb var\u00ebsi t\u00eb situat\u00ebs. Pik\u00ebrisht p\u00ebr k\u00ebt\u00eb ekziston mbrojtja e kreditor\u00ebve n\u00eb procedur\u00ebn e uljes. Ulja e kapitalit nuk duhet t\u00eb \u00e7oj\u00eb n\u00eb nj\u00eb pozicion m\u00eb t\u00eb keq t\u00eb kreditor\u00ebve se m\u00eb par\u00eb.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq006 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A mund t\u00eb bjer\u00eb kapitali themeltar n\u00ebn 10.000 \u20ac?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb rregull, jo. Kapitali themeltar i nj\u00eb Sh.p.k. nuk duhet t\u00eb bjer\u00eb n\u00ebn 10.000 \u20ac as pas nj\u00eb uljeje kapitali. P\u00ebrjashtimet e ve\u00e7anta ligjore nuk prekin nj\u00eb rast normal standard t\u00eb uljes s\u00eb kapitalit.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq007 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">A ka nevoj\u00eb nj\u00eb ulje kapitali p\u00ebr nj\u00eb noter?<\/span><\/div><div class=\"uagb-faq-content\"><p>Po, n\u00eb praktik\u00eb rregullisht po. Ulja e kapitalit ndryshon statutin e shoq\u00ebris\u00eb. Ky ndryshim duhet t\u00eb zbatohet noterialisht dhe m\u00eb pas t\u00eb njoftohet n\u00eb Regjistrin Tregtar.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq008 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cili \u00ebsht\u00eb ndryshimi midis uljes s\u00eb zakonshme dhe t\u00eb thjeshtuar t\u00eb kapitalit?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ulja e zakonshme e kapitalit p\u00ebrdoret kryesisht kur kapitali duhet t&#8217;u kthehet ortak\u00ebve ose kur reduktohen detyrimet e kontributit. Ulja e thjeshtuar e kapitalit, nga ana tjet\u00ebr, sh\u00ebrben p\u00ebr mbulimin e nj\u00eb humbjeje bilanci. Ajo \u00ebsht\u00eb nj\u00eb mas\u00eb sanimi dhe nuk lejon pagesa tek ortak\u00ebt.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq009 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Cili \u00ebsht\u00eb ndryshimi midis uljes s\u00eb kapitalit dhe kthimit t\u00eb ndaluar t\u00eb kontributeve?<\/span><\/div><div class=\"uagb-faq-content\"><p>N\u00eb uljen e kapitalit, kthimi i fondeve b\u00ebhet vet\u00ebm n\u00eb procedur\u00ebn e rregulluar ligj\u00ebrisht me vendim, mbrojtje t\u00eb kreditor\u00ebve dhe regjistrim n\u00eb Regjistrin Tregtar. Kthimi i ndaluar i kontributeve, nga ana tjet\u00ebr, ndodh kur pasuria kthehet tek ortak\u00ebt pa baz\u00eb ligjore t\u00eb lejueshme. Pik\u00ebrisht p\u00ebr k\u00ebt\u00eb, zbatimi i sakt\u00eb ligjor \u00ebsht\u00eb kaq i r\u00ebnd\u00ebsish\u00ebm.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Konsultim fillestar falas\"><span class=\"mr-cta-link-normal\">Zgjidhni tani dat\u00ebn e d\u00ebshiruar:<\/span><span class=\"mr-cta-link-bold\">Konsultim fillestar falas<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Ulje Kapitali Sh.p.k. Ulja e kapitalit t\u00eb nj\u00eb Sh.p.k. \u00ebsht\u00eb zvog\u00eblimi i synuar i kapitalit themeltar t\u00eb p\u00ebrcaktuar n\u00eb statutin e shoq\u00ebris\u00eb. Ajo p\u00ebrb\u00ebn nj\u00eb ndryshim formal t\u00eb statutit t\u00eb &#8230;","protected":false},"author":94,"featured_media":160377,"parent":44905,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[998],"tags":[],"class_list":["post-160376","page","type-page","status-publish","has-post-thumbnail","hentry","category-e-drejta-e-shoqerive"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/sq\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"Ulje Kapitali Sh.p.k. Ulja e kapitalit t\u00eb nj\u00eb Sh.p.k. \u00ebsht\u00eb zvog\u00eblimi i synuar i kapitalit themeltar t\u00eb p\u00ebrcaktuar n\u00eb statutin e shoq\u00ebris\u00eb. Ajo p\u00ebrb\u00ebn nj\u00eb ndryshim formal t\u00eb statutit t\u00eb ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/160376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/comments?post=160376"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/160376\/revisions"}],"predecessor-version":[{"id":160393,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/160376\/revisions\/160393"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/pages\/44905"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media\/160377"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/media?parent=160376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/categories?post=160376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sq\/wp-json\/wp\/v2\/tags?post=160376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}