{"id":4361,"date":"2024-02-05T21:52:42","date_gmt":"2024-02-05T21:52:42","guid":{"rendered":"https:\/\/symfalogic.academy\/?post_type=product&#038;p=4361"},"modified":"2025-12-09T21:12:52","modified_gmt":"2025-12-09T21:12:52","slug":"english-company-formation-lbg","status":"publish","type":"product","link":"https:\/\/symfalogic.com\/hu\/termek\/english-company-formation-lbg\/","title":{"rendered":"Angliai c\u00e9galap\u00edt\u00e1s (LBG)"},"content":{"rendered":"<h2>Angliai c\u00e9galap\u00edt\u00e1s \u2013 LBG (Garant\u00e1lt Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g)<\/h2>\n<p>Ide\u00e1lis kluboknak, nonprofit szervezeteknek, tags\u00e1gi szervezeteknek, egyes\u00fcleteknek<\/p>\n<p>&nbsp;<\/p>\n<p class=\"lead\">Az LBG-k, m\u00e1s n\u00e9ven \u201cgaranciav\u00e1llal\u00f3 t\u00e1rsas\u00e1gok\u201d, olyan t\u00e1rsas\u00e1gok, amelyek nem rendelkeznek r\u00e9szv\u00e9nyt\u0151k\u00e9vel, de korl\u00e1tolt felel\u0151ss\u00e9ggel b\u00edrnak.<\/p>\n<p>A Biztos\u00edt\u00f3 T\u00e1rsas\u00e1g \u00e1ltal ir\u00e1ny\u00edtott tagokat \u201cGarant\u0151r\u00f6\u201d-nek nevezik, \u00e9s ez\u00e9rt felel\u0151ss\u00e9g\u00fck az Alapszab\u00e1lyzatban meghat\u00e1rozott n\u00e9v\u00e9rt\u00e9kre korl\u00e1toz\u00f3dik, hogy mindegyik\u00fcket biztos\u00edtsa a T\u00e1rsas\u00e1g tartoz\u00e1sainak felsz\u00e1mol\u00e1sa eset\u00e9n.<\/p>\n<p>Az LGB-t leggyakrabban non-profit szervezetek, j\u00f3t\u00e9konys\u00e1gi szervezetek, klubok, szakmai egyes\u00fcletek \u00e9s oktat\u00e1si int\u00e9zm\u00e9nyek haszn\u00e1lj\u00e1k.<\/p>\n<p>Mivel nincsenek r\u00e9szv\u00e9nyek, az LBG tagjai \u00e1ltal\u00e1ban \u00fagy v\u00e9lik, hogy az alapszab\u00e1ly tiltja az eszk\u00f6z\u00f6k tagoknak t\u00f6rt\u00e9n\u0151 feloszt\u00e1s\u00e1t. Ehelyett a v\u00e1llalat nyeres\u00e9g\u00e9t a v\u00e1llalat c\u00e9ljainak tov\u00e1bbi n\u00f6vel\u00e9s\u00e9re kell felhaszn\u00e1lni, vagy, ha felsz\u00e1mol\u00e1s t\u00f6rt\u00e9nik, a fennmarad\u00f3 eszk\u00f6z\u00f6ket hasonl\u00f3 c\u00e9lokat szolg\u00e1l\u00f3 nonprofit szervezeteknek kell \u00e1tadni.<\/p>\n<p>(Lehetnek olyan alkalmazottak a c\u00e9gn\u00e9l, akik fizet\u00e9st kaphatnak. Ellenkez\u0151 esetben az LBG csak akkor tudja behajtani a felhalmozott vagyont, ha az LBG kiz\u00e1r\u00f3lagos tulajdon\u00e1ban \u00e9s ellen\u0151rz\u00e9se alatt \u00e1ll\u00f3 Kft.-t l\u00e9tes\u00edt, \u00edgy a tulajdonos ott veheti fel az osztal\u00e9kot.)<\/p>","protected":false},"excerpt":{"rendered":"<p>R\u00e9szv\u00e9nyekben korl\u00e1tozott<\/p>","protected":false},"featured_media":3732,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[202],"product_tag":[203,204,205],"class_list":["post-4361","product","type-product","status-publish","has-post-thumbnail","product_cat-company-incorporation","product_tag-company-formation","product_tag-company-incorporation","product_tag-company-registration","first","instock","sale","taxable","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>English Company Formation (LBG) - Company Formation &amp; 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