Vállalattípusok

Vállalattípusok refer to the various legal and organizational structures that businesses can adopt. The choice of vállalattípus significantly impacts a company's liability, taxation, governance, and administrative requirements. In Hungary, several common forms exist, each with distinct characteristics.

One of the most prevalent forms is the korlátolt felelősségű társaság (kft.), or limited liability company. In a kft., the liability of the owners (tagok) is limited to the amount of their capital contribution. This structure offers a good balance between limited liability and operational flexibility, making it popular for small and medium-sized enterprises.

Another common type is the részvénytársaság (zrt.), or public limited company. A zrt. is characterized by its division of capital into shares (részvények). Unlike a kft., a zrt. can raise capital by issuing shares to the public, though a zrt. can also be a closed company. The liability of shareholders is generally limited to the value of their shares.

The egyéni vállalkozó, or sole proprietorship, is the simplest form, where a single individual owns and operates the business. The owner has unlimited personal liability for the business's debts and obligations. This structure is often chosen for its ease of setup and minimal administrative burden.

Other vállalattípusok include the betéti társaság (bt.), or general partnership, where at least one partner has unlimited liability, and the közkereseti társaság (kkt.), or unlimited partnership, where all partners have unlimited liability. The specific legal framework and regulations governing these types vary, influencing their suitability for different business ventures and objectives.