Русскоязычный заголовок: Как основать компанию в Венгрии
Угорщина - 2007 Як заснувати компанію (анг.)
General Regulations
The founders of a company must first sign the company's constitutive document, after which an attorney-at-law (a member of the Hungarian bar) must countersign and file it with the competent Court of Registration. The company is established by the court's act of registration. A company's fundamental corporate data (i.e. its name, headquarters, members' names, addresses/seats and registration numbers, main activity, initial capital, members' contributions, the method and timing of providing the initial capital, method of representation and signature rights, the names and addresses of the executive officers, supervisory board members and the auditor etc.) and its internal regulations are set forth in its constitutive document, i.e. (i) articles of association, (ii) deed of foundation, or (iii) statutes.
Pre-company
Between the execution of the constitutive document and the Court of Registration's act of registering a company, the company exists as a pre-company. A pre-company can only pursue a limited number of activities.
Registration fees
The duty levied for the registration of a:
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public Rt is HUF 600,000 (EUR 2,400)
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private Rt is HUF 100,000 (EUR 400)
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Kft is HUF 100,000 (EUR 400)
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Kkt or a Bt is HUF 50,000 (EUR 200)
A notice on the establishment of business entities must be published in the official companies' gazette. The publication fee for Kfts and Rts is HUF 25,000 (EUR 100), and for other business entities it is HUF 14,000 (EUR 56).
Companies only have to pay once for their registration (i.e. there are no further payments to the courts to keep their registered data in the Companies Register), as long as their registered data remains unchanged. However, almost any amendment to the company's data must be registered in the Companies Register, which entails the payment of additional duty (HUF 50,000 - EUR 200 or HUF 15,000 - EUR 60) and publication fees (HUF 15,000 - EUR 60 or HUF 7000 - EUR 28). There are certain exceptions to the above fees, including (i) duty on the registration of a change in the company's registered capital is 40% of the amount payable for the company's registration, irrespective of whether the registered capital is increased or decreased or the level of change; and (ii) changes in the company's scope of activities may be reported to the competent Court of Registration without having to pay duty or publication charges.
Registration
Pursuant to the provisions of the Registration Act, the establishment of a company must be reported to the competent Court of Registration within 30 days of signing (or in the case of a public Rt, accepting) the constitutive document.
From July 1 2008, all requests filed with the Court of Registration must be filed digitally (in an e-mail message) by an attorney-at-law. Scanned copies of the duly executed corporate documents must be enclosed with the request and the e-mail message must be endorsed with the filing attorney-at-law's certified digital signature and also with a time stamp.
Except for public Rts, all business entities may be established by using a template (the template is determined by law), which will be their constitutive document. In such cases the Court of Registration must register the establishment of the entity/changes in the corporate data within one business hour of filing the request (assuming the request and all related documents are faultless); the fee is uniformly HUF 15,000 (EUR 60).
For entities not using the official template as their constitutive document, the competent Court of Registration must carry out the registration procedure within 15 days of filing the request (assuming the request and all related documents are present an correct).
Since September 1 2007, the headings pertaining to the Companies Register (the indication of the data registered) may also be displayed in English, German, French and Russian. Furthermore, all corporate documents may be registered in any of the official languages of the EU, provided that an official translation is enclosed for all the corporate documents which are filed.
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