{"id":3350,"date":"2017-11-14T00:00:00","date_gmt":"2017-11-13T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/adokedvezmeny-a-start-up-vallalkozasokba-befekteto-cegeknek\/"},"modified":"2020-07-08T18:21:33","modified_gmt":"2020-07-08T16:21:33","slug":"adokedvezmeny-a-start-up-vallalkozasokba-befekteto-cegeknek","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adokedvezmeny-a-start-up-vallalkozasokba-befekteto-cegeknek\/","title":{"rendered":"Ad\u00f3kedvezm\u00e9ny a start-up v\u00e1llalkoz\u00e1sokba befektet\u0151 c\u00e9geknek"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>2017. december 9-\u00e9n l\u00e9p hat\u00e1lyba az a korm\u00e1nyrendelet, amely a start-up v\u00e1llalkoz\u00e1sokba befektet\u0151 c\u00e9gek ad\u00f3kedvezm\u00e9nyeinek r\u00e9szletszab\u00e1lyait tartalmazza. <\/strong><strong>A rendelet alapj\u00e1n a start-up-nak \u00e9s a start-up-ba befektet\u0151 v\u00e1llalkoz\u00e1soknak is nyilv\u00e1ntart\u00e1sba kell vetetnie mag\u00e1t a nyilv\u00e1ntart\u00e1s vezet\u00e9s\u00e9re kijel\u00f6lt Szellemi Tulajdon Nemzeti Hivatal\u00e1n\u00e1l (SZTNH).<\/strong><\/p>\n<p style=\"text-align: justify;\">A jogszab\u00e1ly megalkot\u00e1sa igencsak id\u0151szer\u0171 volt, ugyanis ez az ad\u00f3kedvezm\u00e9ny-t\u00edpus a t\u00e1rsas\u00e1gi ad\u00f3t\u00f6rv\u00e9nyben m\u00e1r 2017. janu\u00e1r 1-je \u00f3ta hat\u00e1lyos. A r\u00e9szletszab\u00e1lyokr\u00f3l ez id\u00e1ig csak egy <a href=\"https:\/\/orientax.hu\/hir\/elkeszult-start-rendelet-tervezete\/\" target=\"_blank\" rel=\"noopener noreferrer\">tervezet<\/a> jelent meg. A 2017. november 9-ei Magyar K\u00f6zl\u00f6nyben kihirdetett jogszab\u00e1ly nem tartalmaz jelent\u0151s \u00faj\u00edt\u00e1sokat, a jogalkot\u00f3 alapvet\u0151en a jogszab\u00e1ly szerkezet\u00e9t m\u00f3dos\u00edtotta, illetve apr\u00f3bb \u201efinomhangol\u00e1sok\u201d \u00e9s pontos\u00edt\u00e1sok t\u00f6rt\u00e9ntek a sz\u00f6vegez\u00e9sben.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">A nyilv\u00e1ntart\u00e1sba v\u00e9tel legfontosabb felt\u00e9telei a k\u00f6vetkez\u0151k:<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Start-up c\u00e9gek eset\u00e9ben<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a v\u00e1llalkoz\u00e1st a k\u00e9relem beny\u00fajt\u00e1s\u00e1t megel\u0151z\u0151 3 napt\u00e1ri \u00e9ven bel\u00fcl alap\u00edtott\u00e1k;<\/li>\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tele az el\u0151z\u0151 \u00e9vi besz\u00e1mol\u00f3ja alapj\u00e1n a 100 milli\u00f3 Ft-ot nem haladja meg (ha m\u00e9g nincs lez\u00e1rt \u00fczleti \u00e9ve, akkor a k\u00e9relmez\u0151nek nyilatkozatot kell tennie, hogy az els\u0151 \u00fczleti \u00e9v v\u00e9g\u00e9ig v\u00e1rhat\u00f3an nem \u00e9ri el id\u0151ar\u00e1nyosan az \u00e9rt\u00e9khat\u00e1rt);<\/li>\n<li>a foglalkoztatottak \u00e1tlagos \u00e1llom\u00e1nyi l\u00e9tsz\u00e1ma legal\u00e1bb 2, maximum 20 f\u0151 \u2013 a jogszab\u00e1lytervezetben als\u00f3 limit m\u00e9g nem szerepelt (ha m\u00e9g nincs lez\u00e1rt \u00fczleti \u00e9ve, akkor a k\u00e9relmez\u0151nek nyilatkozatot kell tennie, hogy az els\u0151 \u00fczleti \u00e9v v\u00e9g\u00e9ig v\u00e1rhat\u00f3an teljes\u00edti az adott felt\u00e9telt);<\/li>\n<li>nem rendelkezik r\u00e9szesed\u00e9ssel m\u00e1s gazdas\u00e1gi t\u00e1rsas\u00e1gban;<\/li>\n<li>a k\u00e9relem beny\u00fajt\u00e1sakor nincs v\u00e9grehajthat\u00f3 ad\u00f3tartoz\u00e1sa;<\/li>\n<li>az Innov. tv. 3. \u00a7 6. pontja szerinti innov\u00e1ci\u00f3val \u00f6sszef\u00fcgg\u0151 tev\u00e9kenys\u00e9get folytat;<\/li>\n<li>kock\u00e1zati t\u0151kealap-kezel\u0151\u00a0<u>nem\u00a0<\/u>eszk\u00f6z\u00f6lt befektet\u00e9st a start-up-ban;<\/li>\n<li>nem v\u00e9gez a k\u00f6vetkez\u0151 \u00e1gazatokban tev\u00e9kenys\u00e9get (a jogszab\u00e1lytervezetben ez az el\u0151\u00edr\u00e1s m\u00e9g f\u0151tev\u00e9kenys\u00e9ghez volt k\u00f6tve): hal\u00e1szat \u00e9s akvakult\u00fara; mez\u0151gazdas\u00e1gi term\u00e9kek els\u0151dleges termel\u00e9se-, valamint feldolgoz\u00e1sa \u00e9s forgalmaz\u00e1sa; exporttev\u00e9kenys\u00e9g.<\/li>\n<li>f\u0151tev\u00e9kenys\u00e9gk\u00e9nt nem v\u00e9gez a k\u00f6vetkez\u0151 \u00e1gazatokban tev\u00e9kenys\u00e9get: sz\u00e1ll\u00edt\u00e1s; kereskedelem; ingatlan\u00fcgyletek.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A\u00a0<strong>\u201ebefektet\u0151nek\u201d\u00a0<\/strong>(aki ad\u00f3alap-kedvezm\u00e9nyt tud \u00e9rv\u00e9nyes\u00edteni a korai f\u00e1zis\u00fa v\u00e1llalkoz\u00e1sban t\u00f6rt\u00e9n\u0151 r\u00e9szesed\u00e9sszerz\u00e9s ut\u00e1n):<\/p>\n<ul style=\"text-align: justify;\">\n<li>a k\u00e9relem beny\u00fajt\u00e1sakor nem rendelkezik v\u00e9grehajthat\u00f3 ad\u00f3tartoz\u00e1ssal;<\/li>\n<li>nem fektet be a fent eml\u00edtett, \u00fan. tiltott tev\u00e9kenys\u00e9gekkel foglalkoz\u00f3 korai f\u00e1zis\u00fa v\u00e1llalkoz\u00e1sba;<\/li>\n<li>olyan start-up-ban szerzett r\u00e9szesed\u00e9st, amelynek a szerz\u00e9st megel\u0151z\u0151 h\u00e1rom ad\u00f3\u00e9ven bel\u00fcl nem volt tagja, illetve a jogel\u0151dje vagy a kapcsolt v\u00e1llalkoz\u00e1sa sem volt ennek a startup-nak a tagja (r\u00e9szv\u00e9nyese, \u00fczletr\u00e9sz-tulajdonosa). (A jogszab\u00e1lytervezetben ez a felt\u00e9tel kiz\u00e1r\u00f3lag a nyilatkozat mint\u00e1ban szerepelt, a jogszab\u00e1ly konkr\u00e9t sz\u00f6veg\u00e9ben nem);<\/li>\n<li>minden \u00e9v febru\u00e1r 15. napj\u00e1ig nyilatkoznia kell a Szellemi Tulajdon Nemzeti Hivatal\u00e1nak (SZTNH) a fenti k\u00f6r\u00fclm\u00e9nyek fenn\u00e1ll\u00e1s\u00e1r\u00f3l (a nyilatkozatt\u00e9tel elmulaszt\u00e1sa eset\u00e9n az SZTNH a start-up c\u00e9get \u00e9s a befektet\u0151t is t\u00f6rli a nyilv\u00e1ntart\u00e1sb\u00f3l).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Mind a korai f\u00e1zis\u00fa v\u00e1llalkoz\u00e1s, mind pedig a befektet\u0151 a k\u00e9relmet \u00e9s az \u00e9ves nyilatkozatot elektronikus \u00faton, ingyenesen ny\u00fajthatja be az SZTNH-hoz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2017. december 9-\u00e9n l\u00e9p hat\u00e1lyba az a korm\u00e1nyrendelet, amely a start-up v\u00e1llalkoz\u00e1sokba befektet\u0151 c\u00e9gek ad\u00f3kedvezm\u00e9nyeinek r\u00e9szletszab\u00e1lyait tartalmazza.<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[],"class_list":{"0":"post-3350","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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