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Zmierzch spółki komandytowej. Ten sposób pozwoli na sprawną i tanią zmianę formy prawnej firmy

Pożegnanie ze spółkami komandytowymi skutkiem rewolucyjnych zmian w CIT – rozwiązanie z czy bez likwidacji?

Koniec ery spółek komandytowych nastał. Zmiany w CIT zdecydowanie uderzą w spółki komandytowe, które już niebawem zostaną postawione przed wyborem czy stać się podatnikiem CIT od 1 stycznia 2021 r. czy dopiero od 1 maja. Uniemożliwienie optymalizacji podatkowej z wykorzystaniem hybrydy spółki komandytowej i spółki z o.o. (jako komplementariusza) zwiastuje koniec takiego rozwiązania. Forma ta dla większych podmiotów gospodarczych przestanie się bowiem całkowicie opłacać. Z tej przyczyny uzasadnionym wyjściem może okazać się rozwiązanie spółki komandytowej.

Rozwiązanie spółki komandytowej na dwa sposoby – który wybrać?

Podstawowym sposobem zakończenia działalności spółki komandytowej jest przeprowadzenie jej likwidacji. Likwidacja spółki komandytowej jest sformalizowaną procedurą, która ma na celu zakończenie bieżących interesów spółki, upłynnienie majątku oraz w razie możliwości podział pozostałego majątku pomiędzy wspólników. Nie jest to rozwiązanie tanie i szybkie. Dlatego też warto wiedzieć, że do rozwiązania spółki może dojść także bez konieczności przeprowadzania postępowania likwidacyjnego. Jeśli zatem planujesz zakończyć działalność spółki komandytowej, koniecznie rozważ jej rozwiązanie bez przeprowadzenia likwidacji!

Rozwiązanie spółki bez procesu likwidacji – jakie zalety?
  • Rozwiązując spółkę bez przeprowadzania procesu likwidacyjnego unikniesz wielu wymogów, które musiałbyś spełnić. Nie jest obligatoryjne m. in. zawiadamianie sądu o otwarciu likwidacji ani też sporządzenie bilansu jej otwarcia. Odpadnie zatem konieczność ponoszenia związanych z tym kosztów i opłat. Wystarczy zatem złożenie wniosku o wykreślenie spółki z rejestru przedsiębiorców KRS. To znacznie skróci czas całego procesu i obniży koszty.
  • Jako wspólnik nie będziesz również ograniczony w podejmowanych przez siebie czynnościach do tych niezbędnych celem zakończenia bieżących spraw spółki. Oznacza to, że w sytuacji pojawienia się dochodowego przedsięwzięcia masz możliwość działania. Rozwiązując spółkę osobową bez przeprowadzania procesu jej likwidacji nie dochodzi również do wygaśnięcia prokury. Zasady reprezentacji też nie ulegają zmianie.
  • Korzyści takiego rozwiązania wynikają również z faktu, że w ostatnim etapie funkcjonowania Twoja spółka nie będzie występowała z dopiskiem „w likwidacji”, a więc będzie bardziej wiarygodna dla kontrahentów.
  • Rozwiązanie bez likwidacji jest także korzystne podatkowo. Uzyskanie środków pieniężnych i innych składników majątku spółki osobowej przez wspólnika spółki w związku z jej rozwiązaniem bez przeprowadzania postępowania likwidacyjnego nie będzie powodowało powstania po stronie wspólnika przychodu podlegającego opodatkowaniu na gruncie PIT.
  • Zaletą rozwiązania spółki bez przeprowadzania likwidacji jest również możliwość ustalenia innych zasad podziału majątku spółki pomiędzy wspólników niż w przypadku procesu likwidacji. Czynności podejmowane w toku likwidacji obejmują bowiem ściągnięcie wierzytelności spółki i upłynnienie jej majątku. Po dokonaniu tych czynności i spłaceniu zobowiązań spółki oraz pozostawieniu odpowiednich kwot na pokrycie zobowiązań niewymagalnych lub spornych, pozostały majątek dzieli się pomiędzy wspólników. Natomiast, gdy rozwiązanie spółki następuje bez przeprowadzania likwidacji, wspólnicy mogą umówić się na podział jej majątku w naturze, bez konieczności jego wcześniejszego spieniężania. W takim przypadku podział między wspólników składników majątkowych rozwiązanej spółki obejmować może także wierzytelności.
Rozwiązanie bez likwidacji – kiedy jest możliwe i jak wygląda?
  1. Jednomyślność wspólników w każdym aspekcie

Wykreślenie spółki komandytowej z rejestru bez przeprowadzenia likwidacji jest możliwe pod warunkiem uzgodnienia przez wspólników innego sposobu zakończenia jej działalności. W tym celu niezbędna jest zgoda wszystkich wspólników, chyba że inny niż likwidacja sposób zakończenia działalności spółki wynika już z samych postanowień umowy spółki. To jak ma wyglądać zakończenie działalności spółki, po spłaceniu bądź zaspokojeniu dłużników jest więc zależne od woli wspólników. Możliwe jest np. przeniesienie przedsiębiorstwa prowadzonego przez spółkę na rzecz jednego z jej wspólników z obowiązkiem spłaty pozostałych, zbycie przedsiębiorstwa na rzecz osoby trzeciej bądź wniesienie go do innej spółki. Takie rozwiązania są znacznie lepszym sposobem na spłacenie wspólników od upłynnienia majątku wchodzącego w skład przedsiębiorstwa, zwłaszcza gdy przedsiębiorstwo, które prowadzi Twoja spółka jest w dobrej kondycji finansowej.

  1. Zaspokojenie wszystkich wierzytelności

Modelowym rozwiązaniem jest, podobnie jak przy likwidacji, wypełnienie i spłata zobowiązań spółki przed podjęciem uchwały o rozwiązaniu spółki i podziale jej majątku. Może się jednak zdarzyć, że nie wszystkie zobowiązania zostaną spłacone, np. z uwagi na to, że zobowiązania te mają charakter sporny. W orzecznictwie[1]przyjmuje się, że jeżeli wspólnicy uzgodnili inny niż likwidacja sposób zakończenia działalności spółki komandytowej, spłata wierzycieli spółki nie musi nastąpić przed jej wykreśleniem z KRS. Zdaniem Sądu Najwyższego, w takiej sytuacji wystarczające jest zatem określenie przez wspólników, który z nich ponosi odpowiedzialność za długi przedsiębiorstwa połączone z utrzymującą się odpowiedzialnością byłego już komplementariusza. Oznacza to, że do rozwiązywania spółki komandytowej bez przeprowadzenia postępowania likwidacyjnego nie stosuje się przepisów art. 82 i 83 w związku z art. 67 § 1 i art. 103 Kodeksu spółek handlowych.

W przypadku istnienia zgodnej woli wspólników w zakresie rozwiązania spółki komandytowej i innego niż likwidacja sposobu zakończenia działalności spółki, należy zatem:

  1. podjąć uchwałę, w której wszyscy komplementariusze i komandytariusze opowiedzą się jednomyślnie za rozwiązaniem spółki (art. 58 §1 pkt 2 ksh);
  2. podjąć uchwałę w przedmiocie innego niż likwidacja sposobu zakończenia działalności spółki. Uchwała wymaga jednomyślności wspólników (art. 67 §1 ksh);
  3. złożyć wniosek o wykreślenie spółki z rejestru (art. 84 §1 ksh).

Rozwiązanie spółki następuje z chwilą wykreślenia jej z rejestru (art. 84 §2 ksh). Spółka straci swoją podmiotowość prawną z chwilą uprawomocnienia się postanowienia o wykreśleniu z rejestru.

A co ze spółką z o.o. ?

Rozwiązałeś spółkę komandytową, ale teraz boisz się podwójnego opodatkowania w spółce z o.o. ? To chyba najczęstsze obawy wspólników, ale i w tym przypadku mamy na to rozwiązanie: z odpowiednim planem biznesowym unikniesz problemu i będziesz mógł korzystać z zysków spółki. Jak? Dowiesz się o tym następnym artykule. Zachęcamy do śledzenia naszego bloga!

autor: aplikant radcowski Marta Pabirowska

[1]Postanowienie SN z 5 maja 2016 roku, sygn. II CSK 573/15

Maciej Oniszczuk

Zobacz, również

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