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.

Naucz się więcej na kursie online Induni x Oniszczuk&Associates:
1. Międzynarodowa optymalizacja ryzyka i ochrona majątku. Lista rajów podatkowych
2.Budowanie krajowych i międzynarodowych struktur spółkowych
3. Dlaczego tradycyjna optymalizacja podatkowa już nie działa?
4. Pozapodatkowe korzyści z zakładania spółek zagranicą

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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

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  59. Cze nazywam się Sergiusz. Spytaj mnie o upadłość konsumencką. W tej chwili moim miejscem egzystencji jest wielowyznaniowe miasto Mszczonów. Adwokat Rzeszów w Polsce a wynagrodzenie syndyka.

  60. Dzień dobry moje pierwsze imię to Marcel. Adwokat Rzeszów to rzecz nad którą pracuje w chwili obecnej. Aktualnie moim miejscem egzystencji jest nowatorskie miasto Gdynia. Adwokat Rzeszów w Polsce- wzór wniosku do sądu.

  61. Siemuchno możesz mi mówić Benjamin. Adwokat Rzeszów- to lekarstwo na życie bez komornika. Na czas dzisiejszy moim miejscem zamieszkiwania jest zadbane miasto Strzelin. Adwokat Rzeszów w Polsce nie w każdym przypadku oznacza pożegnanie długów.

  62. Dżem dobry ojczulek wybrał dla mnie imię Wojciech. Adwokat Rzeszów zdobędziesz nawet w 15 min. W tym momencie moim miejscem bytowania jest historyczne miasto Lubartów. Adwokat Rzeszów w Polsce- nie musisz mieć właściwie jakichkolwiek pieniędzy.

  63. Hi według dowodu osobistego moje imię to Miron. szybka konsolidacja chwilówek diametralnie przeobrazi Twoje finanse, napisz do mnie. Na czas dzisiejszy moim miejscem przebywania jest zabytkowe miasto Zakopane. konsolidacja chwilówek bez zdolności w Polsce- jurysta radzi w jaki sposób wykonać.

  64. Siemasz jestem znany pod imieniem Florian. konsolidacja chwilówek z windykacją- znamienne ułatwienie dla przekredytowanych, wiem coś o tym. W chwili obecnej moim miejscem zamieszkania jest nowoczesne miasto Uniejów. konsolidacja chwilowek online w Polsce a postępowanie egzekucyjne.

  65. Hej według dowodu osobistego moje imię to Dariusz. Zapytaj mnie o upadłość konsumencką. Na czas dzisiejszy moim miejscem bytowania jest estetyczne miasto Starogard Gdański. konsolidacja chwilówek online w Polsce nie w każdej sytuacji oznacza pozbycie się zadłużeń.

  66. Halo możesz mi mówić Ernest. pozabankowa konsolidacja chwilówek- odpowiem na wszelakie wątpliwości z nim związane. Obecnie moim miejscem bytowania jest arcypiękne miasto Wołów. Upadłość konsumencka w Polsce- ile długu zostanie umorzone.

  67. Uszanowanie według dowodu osobistego moje imię to Franek. W mojej pracy konsolidacja chwilowek bez bik to baza do rozwiązania finansowych problemów. W chwili obecnej moim miejscem zamieszkiwania jest awangardowe miasto Sulmierzyce. najtańsza konsolidacja chwilówek w Polsce- wzór pisma do sądu.

  68. Siemanko jestem znany pod imieniem Mietek. szybka konsolidacja chwilówek jeszcze przenigdy nie był tak nieskomplikowany w zdobyciu. Obecnie moim miejscem zamieszkania jest czyste miasto Mysłowice. provident konsolidacja chwilowek w Polsce- wielokrotnie popełniane lapsusy przez pożyczkobiorców.

  69. Siemano moje pierwsze imię to Cyryl. konsolidacja chwilówek bez zdolności kredytowej online- odpowiem na każde wątpliwości z nim powiązane. W chwili obecnej moim miejscem zamieszkiwania jest zabytkowe miasto Murowana Goślina. konsolidacja chwilowek dla zadluzonych w Polsce a posiadanie przedsiębiorstw prawa handlowego.

  70. Cześć jestem znany pod imieniem Patryk. konsolidacja chwilówek dla zadłużonych- zadaj mi zapytanie, odpowiem błyskawicznie. W chwili obecnej moim miejscem bytowania jest estetyczne miasto Starogard Gdański. konsolidacja chwilowek online w Polsce- bieżące prawo i przyjazne zmiany dla zadłużonych.

  71. Sie macie nadano mi imię Ignacy. konsolidacja chwilówek online bez bik to korzystne rozwiązanie dla Ciebie, jako doradca wiem coś o tym. W tym momencie moim miejscem bytowania jest rewelacyjne miasto Strzegom. konsolidacja chwilówek warszawa w Polsce a kwestia skargi pauliańskiej.

  72. Witam podobnie jak wybitny aktor nazywam się Karol.kredyty i pożyczki spytaj jak Ci mogę pomóc.Aktualnie moim miejscem zamieszkiwania jestniemałe miasto Iłża. Adwokat Rzeszów w Polsce- wzór przykładowego podania do wypełnienia.

  73. Czecho noszę imię Teodor. Kredyty- zadaj mi zapytanie, odpowiem prędko. W chwili obecnej moim miejscem bytowania jest atrakcyjne miasto Milicz. Kredyty w Polsce a stwierdzenie czynności prawnej za nieważną względem pożyczkodawców.

  74. Czołem nazywam się Emil. Kredyty ze mnną to banał. W chwili obecnej moim miejscem zamieszkiwania jest zachwycające miasto Międzybór. Kredyty w Polsce to okazja na wyjście z pętli chwilówek.

  75. Dżem dobry wołają na mnie Daniel. Kredyty- duże udogodnienie dla zadłużonych, wiem coś o tym. W tej chwili moim miejscem przebywania jest cudne miasto Milicz. Kredyty w Polsce nie w każdej sytuacji oznacza pożegnanie długów.

  76. Czecho według dowodu osobistego moje imię to Hipolit. Kredyty- spytaj jak Ci mogę pomóc. W tej chwili moim miejscem bytowania jest awangardowe miasto Lubartów. Kredyty w Polsce to sposobność na nowe bytowanie dla zadłużonych.

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