Išėjimas iš Olandijos VOF: pranešimas, išeitinė išmoka ir atsakomybė po išvykimo

You can leave a Dutch general partnership (vennootschap onder firma, VOF) by giving notice, but without a continuation clause your exit dissolves the whole partnership. You also remain personally liable for the partnership’s debts from your time as a partner, unless the creditors release you.

Toliau paaiškiname teisinę sistemą, skirtumą tarp pasitraukimo ir likvidavimo, kaip nustatomas išėjimo mokėjimas ir kaip ribojate savo atsakomybę išėjus iš bendrovės.

Kokios taisyklės taikomos VOF?

A VOF is a partnership (maatschap) that runs a business under a common name (Article 16 of the Dutch Commercial Code, Koophandelio Wetbook, WvK). The partnership rules of Articles 7A:1655 and following of the Dutch Civil Code (BW) apply, unless the Commercial Code provides otherwise.

Unlike a private limited company (BV), a VOF has no legal personality. It has separate partnership assets, but each partner is jointly and severally liable for all obligations of the partnership (Article 18 WvK). You can read the provisions in the Komercinis kodeksas svetainėje wetten.overheid.nl. A bill to modernise the partnership rules has been pending for years; until it enters into force, the rules below apply.

Dėl kokių priežasčių VOF baigiasi?

7A:1683 BW straipsnyje išvardyti pagrindai. Dažniausiai pasitaikantys yra partnerio pranešimas, sutarto termino pabaiga ir partnerio mirtis ar bankrotas.

A partner in a partnership for an indefinite period may give notice, in good faith and not at an inopportune moment (Articles 7A:1686 and 7A:1687 BW). A partner can also ask the court to dissolve the partnership for important reasons, such as a lasting breakdown of trust or a persistent conflict that makes cooperation impossible (Article 7A:1684 BW).

Ar jūsų išėjimas užbaigia visą partnerystę?

Taip, nebent susitarėte kitaip. Nesant tęstinumo sąlygos, vieno partnerio pasitraukimas panaikina visą VOF, kuri tokiu atveju turi būti likviduota.

Dissolution leads to liquidation: the assets are sold, the debts are paid and the remainder is distributed among the partners (Article 32 WvK). A continuation clause (išankstinio paruošimo lovos) in the partnership agreement prevents this. The remaining partners continue the business, the departing partner receives a payment instead of a share in the liquidation proceeds, and the firm name may be kept under the conditions of Article 30 WvK.

Kaip nustatomas jūsų išėjimo mokėjimas?

Pirmiausia peržiūrėkite partnerystės sutartį: joje paprastai nurodoma, kaip apskaičiuojamas mokėjimas. Jei taip nenurodyta, vertę nustato šalys arba ekspertas, ir dėl to dažnai kyla ginčų.

The payment usually has three elements: the capital account (your contribution, adjusted for withdrawals and your share of profit and loss), hidden reserves (the difference between book value and actual value of the assets) and goodwill (the value of future earning capacity).

Without an agreed method, courts usually rely on an independent valuation expert, who chooses for example a cash-flow or asset-based method. Clauses that exclude goodwill or settle at book value are generally valid. The court only sets them aside if applying them would be unacceptable under the standards of reasonableness and fairness (Article 6:248(2) BW). An exit can also have tax consequences; Law & More does not give tax advice, so involve a tax adviser early.

Ar išėjus liekate atsakingi?

Taip, dėl įsipareigojimų, kurie atsirado jums esant partneriu. Tai labiausiai neįvertinta rizika, susijusi su pasitraukimu iš VOF.

Under Article 18 WvK, each partner is liable for the full amount of the partnership’s debts, not just a share. That liability does not end when you leave: a creditor can still hold you liable years later for a claim that originated during your time as a partner, within the limitation period (generally five years for payment claims, Article 3:307 BW).

If the VOF concluded a lease or a bank loan while you were a partner, you may remain liable for payments that fall due after your exit. Only a written release from the creditor ends that risk. An internal agreement with your former partners does not bind the creditor, but can give you a right of recourse against them.

Kodėl turite registruoti savo išėjimą į prekybos registrą?

Nes kitaip galite būti patraukti atsakomybėn ir už naujas skolas. Tretieji asmenys gali remtis tuo, ką nurodo Prekybos rūmų (KvK) prekybos registras.

Under Article 25 of the Trade Register Act (Handelsregisterwet 2007), a fact that should have been registered but was not cannot be invoked against a third party, unless you prove that the third party knew about it. As long as you are registered as a partner, a creditor who contracts with the VOF can hold you liable. Have your exit registered with the KvK on the day it takes effect.

What should you check as the departing partner?

Your notice, registration and releases decide how much risk you keep. Check:

• whether the partnership agreement has a continuation clause, a valuation method and a notice period;
• that you give notice in writing, by registered post and email, not at an inopportune moment (Article 7A:1687 BW);
• that your exit is registered with the KvK on the day it takes effect;
• which long-term contracts (lease, bank loan, suppliers) the VOF has, and whether each creditor will give a written release;
• that the exit balance sheet and payment terms are signed by all partners;
• whether a non-competition or non-solicitation clause binds you after the exit.

What should you check as a remaining partner?

You want to keep the business, the name and the customers without paying too much. Check:

• whether the continuation clause allows you to continue the business, or the VOF must be wound up under Article 32 WvK;
• how the exit payment is calculated, including whether goodwill is excluded;
• which contracts, customers and assets you take over, and whether counterparties must consent;
• whether you may keep the firm name (Article 30 WvK);
• whether creditors require new security now that one partner leaves;
• whether the KvK registration is updated, so that new contracts are clearly concluded without the departing partner.

What can we do for you with leaving a VOF?

We advise departing and remaining partners on VOF exits and partnership agreements; see also our įmonių teisininkas puslapį.

• We review your partnership agreement for the continuation clause, valuation method and notice rules.
• We draft the notice of termination and the exit or settlement agreement.
• We negotiate releases with banks, landlords and other creditors.
• We assess whether a valuation or goodwill clause holds up under Article 6:248(2) BW.
• We draft a petition for court dissolution for important reasons under Article 7A:1684 BW.

Santrauka

• VOF yra partnerystė pagal WvK 16 straipsnį; kiekvienas partneris yra solidariai atsakingas už visas savo skolas (WvK 18 straipsnis).
• Nesant tęstinumo sąlygos, vieno partnerio pasitraukimas panaikina visą VOF.
• Išėjimo išmoka mokama pagal partnerystės sutartį; be jos ekspertas paprastai vertina kapitalą, paslėptus rezervus ir prestižą.
• Jūs liekate atsakingas už skolas, atsiradusias dėl savo, kaip partnerio, laiko, nebent kreditorius jus atleidžia.
• Nedelsdami užregistruokite savo išėjimą KvK, kad išvengtumėte įsipareigojimų dėl naujų skolų.

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