Biznes za granicą

Transgraniczna fuzja jako sposób na przeniesienie firmy za granicę

Połączenie transgraniczne (ang. cross-border merger) jest jednym ze sposobów łączenia spółek, które posiadają swoje siedziby w różnych państwach Unii Europejskiej.
Mimo teoretycznych możliwości przyznanych przez prawo EU, przeniesienie siedziby polskiej spółki do innego europejskiego kraju dalej sprawia problemy w praktyce. Procedurą, którą w przeciwieństwie do innych zapisów europejskiego prawa spółek skutecznie wprowadzono do KSH, jest transgraniczna fuzja opisana poprzez odesłanie do przepisów o łączeniach spółek krajowych z pewnymi modyfikacjami. To pozwala na faktyczne przeprowadzenie jej w praktyce przez polskie spółki: w tego typu operacji może uczestniczyć spółka akcyjna i spółka z o.o.,  spółka komandytowo-akcyjna, a także spółka europejska z siedzibą w Polsce albo w innym państwie członkowskim Unii Europejskiej.
Transgraniczne łączenie się spółek kapitałowych przebiega dwuetapowo i może obejmować przejęcie albo zawiązanie nowej spółki. Pierwszy etap odbywa się zgodnie z prawem krajowym, każdej z biorących udział w połączeniu spółek. Drugi etap obywa się zgodnie z porządkiem prawnym spółki przejmującej lub nowo zawiązanej. Ostateczna spółka jest prawnym następcą wszelkich praw czy umów spółek uczestniczących w fuzji. Przykładowo, cały majątek polskiej spółki z o.o. stanie się własnością czeskiej spółki SRO, jeśli to ona była spółką przejmującą, bez większych konsekwencji podatkowych.
W pierwszej kolejności konieczne jest sporządzenie planu połączenia transgranicznego, podlegającego ocenie biegłego i sporządzenie sprawozdania uzasadniającego przeprowadzenie fuzji. Konieczne jest także wyrażenie zgody na transgraniczne połączenie przez wspólników łączących się spółek. Jednym z istotnych elementów w procedurze transgranicznego łączenia się spółek jest ogłoszenie przygotowanego planu połączenia. Spółka powinna ogłosić plan połączenia transgranicznego nie później niż na miesiąc przed dniem zgromadzenia wspólników albo walnego zgromadzenia tej spółki, na którym ma być powzięta uchwała o połączeniu.Zarząd spółki, powinien także sporządzić pisemne sprawozdanie uzasadniające połączenie oraz dołączyć do sprawozdania opinię przedstawicieli pracowników, jeżeli otrzyma ją w odpowiednim czasie.
Sporządzony plan połączenia podlega badaniu przez biegłego. Wyznacza go sąd rejestrowy na wniosek spółki. Łączące się spółki mogą wystąpić ze wspólnym wnioskiem do sądu rejestrowego właściwego dla spółki krajowej albo do organu właściwego dla spółki zagranicznej o wyznaczenie wspólnego biegłego lub biegłych w celu zbadania planu połączenia.Takie rozwiązanie może wpłynąć na obniżenie kosztów połączenia, jednak może to prowadzić do wydłużenia procedury  ze względu na różnice w regulacjach prawnych państw członkowskich spółek uczestniczących w połączeniu. Istnieje także możliwość odstąpienia od badania planu połączenia przez biegłego, jeżeli wszyscy wspólnicy każdej z łączących się spółek wyrazili na to zgodę.
Plan połączenia wraz z przygotowaną opinią biegłego, sprawozdaniem finansowym i sprawozdaniem zarządów z działalności łączących się spółek za ostatnie trzy lata obrotowe oraz sprawozdaniem uzasadniającym połączenie, powinny być udostępnione do wglądu wspólnikom łączących się spółek i przedstawicielom pracowników lub pracownikom.
Po przeprowadzeniu wskazanych czynności konieczne jest podjęcie przez zgromadzenie wspólników albo walne zgromadzenie uchwały w przedmiocie fuzji. Następnie zarząd spółki składa wniosek do sądu rejestrowego o wydanie zaświadczenia o zgodności z prawem polskim połączenia transgranicznego. W tym miejscu kończy się etap krajowy, w ramach którego czynności toczą się równolegle w porządkach prawnych wszystkich spółek, które uczestniczą w transgranicznym połączeniu.
Etap kończący procedurę transgranicznego łączenia się spółek, odbywa się zgodnie z przepisami prawa państwa właściwego dla spółki przejmującej lub nowo zawiązanej. Zarząd spółki przejmującej lub zarządy albo organy administrujące spółek łączących się w drodze zawiązania nowej spółki, zgłaszają połączenie transgraniczne do sądu rejestrowego właściwego według siedziby spółki przejmującej lub nowo zawiązanej w celu dokonania wpisu do rejestru.
autor: Daria Kwiatkowska, daria.kwiatkowska@oniszczuk.com

Maciej Oniszczuk

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