{"id":29736,"date":"2024-02-01T14:08:29","date_gmt":"2024-02-01T13:08:29","guid":{"rendered":"https:\/\/kern-unternehmensnachfolge.com\/?p=29736"},"modified":"2026-02-27T12:40:28","modified_gmt":"2026-02-27T11:40:28","slug":"reszvenyvasarlasi-megallapodas","status":"publish","type":"post","link":"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/share-purchase-agreement\/","title":{"rendered":"A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s v\u00e9gs\u0151 \u00fatmutat\u00f3ja"},"content":{"rendered":"<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s, m\u00e1s n\u00e9ven Share Purcha\u00adse Agree\u00adment (<span class=\"caps\">SPA<\/span>), fontos szere\u00adpet j\u00e1tszik a v\u00e1llala\u00adtr\u00e9\u00ads\u00adzek ad\u00e1sv\u00e9\u00adtel\u00e9\u00adben. Ez a szerz\u0151\u00add\u00e9s nem csup\u00e1n egy form\u00e1\u00adlis jogi dokumen\u00adtum, hanem a sikeres tulaj\u00addon\u00adjog-\u00e1truh\u00e1\u00adz\u00e1s alapj\u00e1t is k\u00e9pezi.<\/p>\n\n\n\n<p>Egyszer\u0171en fogal\u00admaz\u00adva, az <span class=\"caps\">SPA<\/span> egy olyan szerz\u0151\u00add\u00e9s, amely ponto\u00adsan megha\u00adt\u00e1\u00adroz\u00adza a v\u00e1llala\u00adti r\u00e9sze\u00adse\u00add\u00e9\u00adsek v\u00e1s\u00e1r\u00adl\u00e1\u00ads\u00e1\u00adnak folyama\u00adt\u00e1t. K\u00fcl\u00f6n\u00f6\u00adsen fontos szere\u00adpet j\u00e1tszik a v\u00e1llala\u00adti f\u00fazi\u00f3k \u00e9s felv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsok, azaz az M<span class=\"amp\">&amp;<\/span>A (Mergers <span class=\"amp\">&amp;<\/span> Acqui\u00adsi\u00adti\u00adons) ter\u00fcle\u00adt\u00e9n. Ez a szerz\u0151\u00add\u00e9s r\u00e9szle\u00adte\u00adsen le\u00edrja a r\u00e9sze\u00adse\u00add\u00e9s\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1s felt\u00e9\u00adte\u00adleit, \u00edgy v\u00e9dve mindk\u00e9t f\u00e9l \u2013 a vev\u0151 \u00e9s az elad\u00f3 \u2013 \u00e9rdekeit.<\/p>\n\n\n\n<p>K\u00e9pzel\u00adje el, hogy egy m\u00e1sik v\u00e1lla\u00adlat egy r\u00e9sz\u00e9t szeret\u00adn\u00e9 megv\u00e1\u00ads\u00e1\u00adrol\u00adni. Az <span class=\"caps\">SPA<\/span> seg\u00edt \u00d6nnek minden fontos r\u00e9szle\u00adtet, p\u00e9ld\u00e1ul az \u00e1rat, a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adle\u00adket \u00e9s a garan\u00adci\u00e1\u00adkat egy\u00e9rtel\u00adm\u0171en szab\u00e1\u00adly\u00adoz\u00adni. Ez meg\u00f3v\u00adja \u00d6nt a lehets\u00e9\u00adges f\u00e9lre\u00e9rt\u00e9\u00adsek\u00adt\u0151l vagy jogi probl\u00e9m\u00e1kt\u00f3l.<\/p>\n\n\n\n<p>\u00d6sszes\u00ads\u00e9\u00adg\u00e9\u00adben a <span class=\"caps\">SPA<\/span> elengedhetet\u00adlen eszk\u00f6z minden v\u00e1llal\u00adko\u00adz\u00f3 sz\u00e1m\u00e1\u00adra, aki v\u00e1llala\u00adti r\u00e9sze\u00adse\u00add\u00e9\u00adsek v\u00e1s\u00e1r\u00adl\u00e1\u00ads\u00e1\u00adval vagy elad\u00e1\u00ads\u00e1\u00adval foglal\u00adko\u00adzik. Egy\u00e9rtel\u00adm\u0171\u00ads\u00e9\u00adget \u00e9s biztons\u00e1\u00adgot hoz ebbe a komplex folyamat\u00adba, \u00e9s seg\u00edt abban, hogy \u00fczleti tev\u00e9ke\u00adny\u00ads\u00e9\u00adg\u00e9t szil\u00e1rd jogi alapo\u00adkra helyezze.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-das-wichtigste-auf-einen-blick\">A legfon\u00adtosabb t\u00e9nyek \u00e1ttekint\u00e9se<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az <span class=\"caps\">SPA<\/span> a t\u00e1rsas\u00e1\u00adgi r\u00e9sze\u00adse\u00add\u00e9\u00adsek ad\u00e1sv\u00e9\u00adtel\u00e9t \u00e9s elad\u00e1\u00ads\u00e1t szab\u00e1lyozza.<\/li>\n\n\n\n<li>Tartal\u00admaz\u00adza a v\u00e9tel\u00e1\u00adrat, a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adle\u00adket, a bizto\u00ads\u00ed\u00adt\u00e9\u00adko\u00adkat \u00e9s a garanci\u00e1kat.<\/li>\n\n\n\n<li>A SPA-t \u00e1ltal\u00e1\u00adban az elad\u00f3 kezde\u00adm\u00e9\u00adnye\u00adzi, \u00e9s mindk\u00e9t f\u00e9l tan\u00e1c\u00adsa\u00add\u00f3i k\u00e9sz\u00ed\u00adtik&nbsp;el\u0151.<\/li>\n\n\n\n<li>A jogi \u00e9s ad\u00f3z\u00e1\u00adsi tan\u00e1c\u00adsa\u00add\u00e1s d\u00f6nt\u0151 fontos\u00ads\u00e1\u00adg\u00fa az <span class=\"caps\">SPA<\/span> kidolgoz\u00e1s\u00e1ban.<\/li>\n\n\n\n<li>Az <span class=\"caps\">SPA<\/span> olyan fontos eleme\u00adket tartal\u00admaz, mint a titokt\u00adar\u00adt\u00e1s, az adatv\u00e9\u00adde\u00adlem \u00e9s az ad\u00f3vonzatok.<\/li>\n\n\n\n<li>Az earn-out z\u00e1rad\u00e9\u00adkok \u00e9s a szava\u00adto\u00ads\u00ads\u00e1\u00adgok szint\u00e9n fontos elemei az SPA-nak.<\/li>\n\n\n\n<li>A due diligence vizsg\u00e1\u00adla\u00adtok elengedhetet\u00adle\u00adnek az <span class=\"caps\">SPA<\/span> megk\u00f6\u00adt\u00e9\u00adse&nbsp;el\u0151tt.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\"><h2>Tarta\u00adlom\u00adjegy\u00adz\u00e9k<\/h2><nav><ul><li><a href=\"#h-das-wichtigste-auf-einen-blick\">A legfon\u00adtosabb t\u00e9nyek \u00e1ttekint\u00e9se<\/a><\/li><li><a href=\"#h-share-purchase-agreement-definition\">R\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s meghat\u00e1roz\u00e1sa<\/a><\/li><li><a href=\"#h-zweck-und-bedeutung-eines-anteilskaufvertrags\">A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s c\u00e9lja \u00e9s jelent\u0151s\u00e9ge<\/a><\/li><li><a href=\"#h-wer-erstellt-den-ersten-entwurf-des-spa-beim-unternehmenskauf\">Ki k\u00e9sz\u00ed\u00adti el az <span class=\"caps\">SPA<\/span> els\u0151 terve\u00adze\u00adt\u00e9t a c\u00e9gv\u00e1s\u00e1rl\u00e1shoz?<\/a><\/li><li><a href=\"#h-rechtliche-unterstutzung-und-beratung\">Jogi t\u00e1moga\u00adt\u00e1s \u00e9s tan\u00e1csad\u00e1s<\/a><\/li><li><a href=\"#h-was-decken-share-purchase-agreements-ab\">Mire terjed\u00adnek ki a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1llapod\u00e1sok?<\/a><\/li><li><a href=\"#h-wie-ist-ein-anteilskaufvertrag-aufgebaut\">Hogyan \u00e9p\u00fcl fel egy r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1llapod\u00e1s?<\/a><\/li><li><a href=\"#h-due-diligence-prufung\">K\u00f6tele\u00adz\u0151 gondos\u00ads\u00e1\u00adgi vizsg\u00e1lat<\/a><\/li><li><a href=\"#h-kaufpreis-und-zahlungsbedingungen\">V\u00e9tel\u00e1r \u00e9s fizet\u00e9\u00adsi felt\u00e9telek<\/a><\/li><li><a href=\"#h-earn-out-klausel\">Earn out z\u00e1rad\u00e9k<\/a><\/li><li><a href=\"#h-gewahrleistungen-und-haftung\">Garan\u00adci\u00e1k \u00e9s felel\u0151ss\u00e9g<\/a><\/li><li><a href=\"#h-geheimhaltung-und-datenschutz\">Titokt\u00adar\u00adt\u00e1s \u00e9s adatv\u00e9delem<\/a><\/li><li><a href=\"#h-steuerliche-auswirkungen\">Ad\u00f3ha\u00adt\u00e1\u00adsok<\/a><\/li><li><a href=\"#h-fazit\">K\u00f6vet\u00adkez\u00adte\u00adt\u00e9s<\/a><\/li><li><a href=\"#h-faq-die-haufigsten-fragen\"><span class=\"caps\">GYIK<\/span> \u2013 A leggya\u00adkrab\u00adban feltett k\u00e9rd\u00e9sek<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-share-purchase-agreement-definition\">R\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s meghat\u00e1roz\u00e1sa<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Share-Purchase-Agreement.png\" alt class=\"wp-image-29739\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Share-Purchase-Agreement.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Share-Purchase-Agreement-300x225.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Share-Purchase-Agreement-768x576.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Share-Purchase-Agreement-16x12.png 16w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Share-Purchase-Agreement-600x450.png 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s (<span class=\"caps\">SPA<\/span>) egy jogi keret, amely szab\u00e1\u00adly\u00adoz\u00adza a v\u00e1llala\u00adti r\u00e9szv\u00e9\u00adny\u00adek v\u00e9tel\u00e9t \u00e9s elad\u00e1\u00ads\u00e1t. Az <span class=\"caps\">SPA<\/span> r\u00e9szle\u00adte\u00adsen megha\u00adt\u00e1\u00adroz\u00adza a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1s konkr\u00e9t felt\u00e9\u00adte\u00adleit, bele\u00e9rt\u00adve a r\u00e9szt\u00adve\u00adv\u0151 felek azono\u00ads\u00ed\u00adt\u00e1\u00ads\u00e1t, a v\u00e9tel\u00e1\u00adrat, a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adle\u00adket, a garan\u00adci\u00e1\u00adkat \u00e9s az esetle\u00adges felt\u00e9\u00adte\u00adle\u00adket. Ez egy alapve\u00adt\u0151 eszk\u00f6z a jogbiz\u00adtons\u00e1g megte\u00adrem\u00adt\u00e9\u00ads\u00e9\u00adhez \u00e9s mindk\u00e9t f\u00e9l \u2013 a vev\u0151 \u00e9s az elad\u00f3 \u2013 \u00e9rdek\u00adei\u00adnek v\u00e9del\u00adm\u00e9\u00adhez. Egy j\u00f3l kidol\u00adgo\u00adzott <span class=\"caps\">SPA<\/span> elengedhetet\u00adlen a poten\u00adci\u00e1\u00adlis kock\u00e1\u00adz\u00ada\u00adtok minima\u00adli\u00adz\u00e1\u00adl\u00e1\u00ads\u00e1\u00adhoz \u00e9s a tulaj\u00addon\u00adjo\u00adgok \u00e9s felel\u0151s\u00ads\u00e9gek z\u00f6kken\u0151\u00admen\u00adtes \u00e1tad\u00e1s\u00e1hoz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-zweck-und-bedeutung-eines-anteilskaufvertrags\">A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s c\u00e9lja \u00e9s jelent\u0151s\u00e9ge<\/h2>\n\n\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s (<span class=\"caps\">SPA<\/span>) fontos szere\u00adpet j\u00e1tszik a v\u00e1llala\u00adt\u00e1\u00adtruh\u00e1\u00adz\u00e1s folyama\u00adt\u00e1\u00adban. Nemcsak jogi bizto\u00ads\u00ed\u00adt\u00e9\u00adkot ny\u00fajt mindk\u00e9t szerz\u0151\u00add\u0151 f\u00e9l sz\u00e1m\u00e1\u00adra, hanem garan\u00adt\u00e1l\u00adja azt is, hogy a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1s minden aspek\u00adtusa ponto\u00adsan \u00e9s \u00e1tfog\u00f3an legyen szab\u00e1\u00adly\u00adoz\u00adva. Az <span class=\"caps\">SPA<\/span> f\u0151 c\u00e9lja az \u00fczlet konkr\u00e9t felt\u00e9\u00adte\u00adlei\u00adnek \u2013 p\u00e9ld\u00e1ul a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adlek, hat\u00e1ri\u00add\u0151k \u00e9s garan\u00adci\u00e1k \u2013 egy\u00e9rtel\u00adm\u0171 megha\u00adt\u00e1\u00adro\u00adz\u00e1\u00adsa. Ez a szerz\u0151\u00add\u00e9s d\u00f6nt\u0151 fontos\u00ads\u00e1\u00adg\u00fa a lehets\u00e9\u00adges f\u00e9lre\u00e9rt\u00e9\u00adsek elker\u00fcl\u00e9\u00adse \u00e9s a tulaj\u00addon\u00adjog z\u00f6kken\u0151\u00admen\u00adtes \u00e1truh\u00e1\u00adz\u00e1\u00ads\u00e1\u00adnak bizto\u00ads\u00ed\u00adt\u00e1\u00adsa szempontj\u00e1\u00adb\u00f3l. Emellett alapj\u00e1t k\u00e9pezi a due diligence vizsg\u00e1\u00adlat\u00adnak, \u00e9s seg\u00edt minima\u00adli\u00adz\u00e1l\u00adni a jogi kock\u00e1zatokat.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-wer-erstellt-den-ersten-entwurf-des-spa-beim-unternehmenskauf\">Ki k\u00e9sz\u00ed\u00adti el az <span class=\"caps\">SPA<\/span> els\u0151 terve\u00adze\u00adt\u00e9t a c\u00e9gv\u00e1s\u00e1rl\u00e1shoz?<\/h2>\n\n\n\n<p>A folyamat sor\u00e1n <a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/cegvasarlas-6\/\">V\u00e1llalat\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1s<\/a> A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s (<span class=\"caps\">SPA<\/span>) els\u0151 terve\u00adze\u00adt\u00e9\u00adnek elk\u00e9s\u00adz\u00ed\u00adt\u00e9\u00adse gyakran d\u00f6nt\u0151 l\u00e9p\u00e9s. Ezt a terve\u00adze\u00adtet ak\u00e1r az elad\u00f3, ak\u00e1r a vev\u0151 kezde\u00adm\u00e9\u00adnyez\u00adhe\u00adti, de \u00e1ltal\u00e1\u00adban az elad\u00f3 veszi \u00e1t a kezde\u00adm\u00e9\u00adnye\u00adz\u00e9st. Ennek oka, hogy \u00edgy az elad\u00f3 szems\u00adz\u00f6\u00adg\u00e9\u00adb\u0151l lehet megha\u00adt\u00e1\u00adroz\u00adni a szerz\u0151\u00add\u00e9s alapve\u00adt\u0151 keret\u00adfel\u00adt\u00e9\u00adte\u00adleit. Ugyan\u00adak\u00adkor fontos megjegyez\u00adni, hogy ez az els\u0151 terve\u00adzet legt\u00f6bbs\u00adz\u00f6r kiindul\u00e1\u00adsi pontk\u00e9nt szolg\u00e1l a tov\u00e1b\u00adbi t\u00e1rgyal\u00e1\u00adsok\u00adhoz, amely\u00adek sor\u00e1n mindk\u00e9t f\u00e9l bemutat\u00adja \u00e9s m\u00f3dos\u00edt\u00adja felt\u00e9\u00adte\u00adleit \u00e9s k\u00f6vetel\u00adm\u00e9\u00adny\u00adeit, hogy mindk\u00e9t f\u00e9l sz\u00e1m\u00e1\u00adra kiel\u00e9\u00adg\u00ed\u00adt\u0151 meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s sz\u00fclessen.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtliche-unterstutzung-und-beratung\">Jogi t\u00e1moga\u00adt\u00e1s \u00e9s tan\u00e1csad\u00e1s<\/h2>\n\n\n\n<p>Jogi t\u00e1moga\u00adt\u00e1s \u00e9s tan\u00e1c\u00adsa\u00add\u00e1s ig\u00e9ny\u00adbe\u00adv\u00e9\u00adte\u00adle elengedhetet\u00adlen a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s (<span class=\"caps\">SPA<\/span>) megk\u00f6\u00adt\u00e9\u00adse\u00adkor. Az M<span class=\"amp\">&amp;<\/span>A ter\u00fcle\u00adt\u00e9n \u00e9rv\u00e9nyes jogi rendel\u00adke\u00adz\u00e9\u00adsek \u00f6ssze\u00adtett\u00ads\u00e9\u00adge megk\u00f6\u00adve\u00adte\u00adli szako\u00adsodott \u00fcgyv\u00e9\u00addek \u00e9s tan\u00e1c\u00adsa\u00add\u00f3k szak\u00e9rtel\u00adm\u00e9t. \u0150k gondo\u00adskod\u00adnak arr\u00f3l, hogy minden relev\u00e1ns jogi szempon\u00adtot figyel\u00adem\u00adbe vegyenek \u00e9s a poten\u00adci\u00e1\u00adlis kock\u00e1\u00adz\u00ada\u00adto\u00adkat minima\u00adli\u00adz\u00e1l\u00adj\u00e1k. A profess\u00adzion\u00e1\u00adlis tan\u00e1c\u00adsa\u00add\u00e1s elengedhetet\u00adlen ahhoz, hogy jogilag megalapo\u00adzott, az egy\u00e9ni ig\u00e9nyek\u00adre szabott szerz\u0151\u00add\u00e9st lehes\u00adsen k\u00e9sz\u00ed\u00adte\u00adni, amely mind a jogi k\u00f6vetel\u00adm\u00e9\u00adny\u00ade\u00adknek megfelel, mind pedig a felek \u00e9rdekeit v\u00e9di.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image aligncenter size-full\"><a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/tanacskeres\/\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"348\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2023\/03\/KERN-Unternehmensuebernahme-Beratung-anfordern.jpg\" alt=\"K\u00e9rjen ingyenes kezdeti konzult\u00e1ci\u00f3t a KERN-t\u0151l\" class=\"wp-image-25947\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2023\/03\/KERN-Unternehmensuebernahme-Beratung-anfordern.jpg 500w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2023\/03\/KERN-Unternehmensuebernahme-Beratung-anfordern-300x209.jpg 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2023\/03\/KERN-Unternehmensuebernahme-Beratung-anfordern-18x12.jpg 18w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\"><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/partner\/\" target=\"_blank\">\n           <img decoding=\"async\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/10\/KERN-Standorte_Faehnchen_JPG_150_dpi_mit_Hintergrund_09.2024.jpg\" alt=\"Helysz\u00ednt\u00e9rk\u00e9p\">\n            <\/a>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-was-decken-share-purchase-agreements-ab\">Mire terjed\u00adnek ki a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1llapod\u00e1sok?<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Was-decken-Share-Purchase-Agreements-ab.png\" alt=\"Grafikon Milyen r\u00e9szv\u00e9nyv\u00e1s\u00e1rl\u00e1si meg\u00e1llapod\u00e1sokra terjednek ki\" class=\"wp-image-29741\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Was-decken-Share-Purchase-Agreements-ab.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Was-decken-Share-Purchase-Agreements-ab-300x225.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Was-decken-Share-Purchase-Agreements-ab-768x576.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Was-decken-Share-Purchase-Agreements-ab-16x12.png 16w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Was-decken-Share-Purchase-Agreements-ab-600x450.png 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1\u00adsok (<span class=\"caps\">SPA<\/span>) \u00e1tfog\u00f3 szerz\u0151\u00add\u00e9\u00adsek, amely\u00adek a v\u00e1llala\u00adti r\u00e9sze\u00adse\u00add\u00e9\u00adsek v\u00e9tel\u00e9\u00advel \u00e9s elad\u00e1\u00ads\u00e1\u00adval kapcso\u00adla\u00adtos t\u00f6bb kulcs\u00adfon\u00adtos\u00ads\u00e1\u00adg\u00fa szempon\u00adtot is lefednek:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>V\u00e9tel\u00e1r<\/strong>: Megha\u00adt\u00e1\u00adroz\u00adza a r\u00e9szv\u00e9\u00adny\u00adek\u00e9rt fizetett teljes \u00f6sszeget.<\/li>\n\n\n\n<li><strong>Fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adlek<\/strong>Megha\u00adt\u00e1\u00adroz\u00adza, hogy a v\u00e9tel\u00e1\u00adrat hogyan \u00e9s mikor kell kifizetni.<\/li>\n\n\n\n<li><strong>Bizto\u00ads\u00ed\u00adt\u00e9\u00adkok \u00e9s garan\u00adci\u00e1k<\/strong>A szerz\u0151\u00add\u0151 felek fontos garan\u00adci\u00e1\u00adit \u00e9s k\u00f6telezett\u00ads\u00e9g\u00adv\u00e1ll\u00adal\u00e1\u00adsait tartalmazza.<\/li>\n\n\n\n<li><strong>Meg\u00e1ll\u00ada\u00adpo\u00add\u00e1\u00adsok<\/strong>: A felek k\u00f6z\u00f6t\u00adti, az \u00e9rt\u00e9ke\u00ads\u00ed\u00adt\u00e9\u00adsi folyama\u00adtr\u00f3l sz\u00f3l\u00f3 konkr\u00e9t meg\u00e1llapod\u00e1sok.<\/li>\n\n\n\n<li><strong>El\u0151ze\u00adtes felt\u00e9\u00adte\u00adlek<\/strong>: A szerz\u0151\u00add\u00e9s hat\u00e1ly\u00adba\u00adl\u00e9\u00adp\u00e9\u00adse el\u0151tt telje\u00ads\u00fcl\u00adnie&nbsp;kell.<\/li>\n\n\n\n<li><strong>k\u00e1rt\u00e9\u00adr\u00ed\u00adt\u00e9s<\/strong>: Szab\u00e1\u00adly\u00adok arra az esetre, ha az egyik f\u00e9l nem telje\u00ads\u00ed\u00adti bizon\u00ady\u00ados k\u00f6telezett\u00ads\u00e9\u00adge\u00adket, vagy k\u00e1r keletkezik.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-wie-ist-ein-anteilskaufvertrag-aufgebaut\">Hogyan \u00e9p\u00fcl fel egy r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1llapod\u00e1s?<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Aufbau-eines-Anteilskaufvertrags.png\" alt class=\"wp-image-29742\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Aufbau-eines-Anteilskaufvertrags.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Aufbau-eines-Anteilskaufvertrags-300x225.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Aufbau-eines-Anteilskaufvertrags-768x576.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Aufbau-eines-Anteilskaufvertrags-16x12.png 16w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Aufbau-eines-Anteilskaufvertrags-600x450.png 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s\u00adnek struk\u00adtur\u00e1lt form\u00e1\u00adja van, amely t\u00f6bb kulcs\u00adfon\u00adtos\u00ads\u00e1\u00adg\u00fa szaka\u00adsz\u00adra oszlik:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Megha\u00adt\u00e1\u00adro\u00adz\u00e1\u00adsa<\/strong>: K\u00f6zpon\u00adti fogal\u00admak \u00e9s megha\u00adt\u00e1\u00adro\u00adz\u00e1\u00adsok tiszt\u00e1z\u00e1sa.<\/li>\n\n\n\n<li><strong>A szerz\u0151\u00add\u00e9s t\u00e1rgya<\/strong>R\u00e9szle\u00adtes infor\u00adm\u00e1\u00adci\u00f3k a c\u00e9lv\u00e1llalkoz\u00e1sr\u00f3l.<\/li>\n\n\n\n<li><strong>A szerz\u0151\u00add\u0151 felek\u00adre vonat\u00adko\u00adz\u00f3 infor\u00adm\u00e1\u00adci\u00f3k<\/strong>: Bele\u00e9rt\u00adve a jogokat \u00e9s k\u00f6telezetts\u00e9geket.<\/li>\n\n\n\n<li><strong>A v\u00e9tel\u00e1r megha\u00adt\u00e1\u00adro\u00adz\u00e1\u00adsa<\/strong>: A v\u00e9tel\u00e1r \u00f6ssze\u00adg\u00e9\u00adnek \u00e9s felt\u00e9\u00adte\u00adlei\u00adnek meghat\u00e1roz\u00e1sa.<\/li>\n\n\n\n<li><strong>A szerz\u0151\u00add\u00e9s al\u00e1\u00edr\u00e1\u00adsa \u00e9s a z\u00e1r\u00e1s k\u00f6z\u00f6t\u00adti v\u00e9gre\u00adhaj\u00adt\u00e1\u00adsi felt\u00e9\u00adte\u00adlek<\/strong>: A szerz\u0151\u00add\u00e9s al\u00e1\u00edr\u00e1\u00adsa \u00e9s megk\u00f6\u00adt\u00e9\u00adse k\u00f6z\u00f6t\u00adti id\u0151sza\u00adkra vonat\u00adko\u00adz\u00f3 szab\u00e1lyok.<\/li>\n\n\n\n<li><strong>A szerz\u0151\u00add\u00e9s megk\u00f6\u00adt\u00e9\u00adse<\/strong>: A szerz\u0151\u00add\u00e9s megk\u00f6\u00adt\u00e9\u00ads\u00e9\u00adhez sz\u00fcks\u00e9\u00adges alakis\u00e1\u00adgok \u00e9s elj\u00e1r\u00e1sok.<\/li>\n\n\n\n<li><strong>Garan\u00adci\u00e1k \u00e9s felel\u0151s\u00ads\u00e9g<\/strong>Az \u00e9rintett felek felel\u0151s\u00ads\u00e9\u00adge \u00e9s garanci\u00e1i.<\/li>\n\n\n\n<li><strong>K\u00e1rt\u00e9\u00adr\u00ed\u00adt\u00e9\u00adsi szab\u00e1\u00adly\u00ado\u00adz\u00e1s<\/strong>: A k\u00e1rok vagy veszte\u00ads\u00e9gek megt\u00e9\u00adr\u00ed\u00adt\u00e9\u00ads\u00e9\u00adre vonat\u00adko\u00adz\u00f3 szab\u00e1lyok.<\/li>\n\n\n\n<li><strong>A szerz\u0151\u00add\u00e9s mell\u00e9\u00adkle\u00adtei<\/strong>: A szerz\u0151\u00add\u00e9s r\u00e9sz\u00e9t k\u00e9pez\u0151 kieg\u00e9\u00ads\u00adz\u00ed\u00adt\u0151 dokumen\u00adtu\u00admok \u00e9s inform\u00e1ci\u00f3k.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-due-diligence-prufung\">K\u00f6tele\u00adz\u0151 gondos\u00ads\u00e1\u00adgi vizsg\u00e1lat<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Due-Diligence-Ablauf.png\" alt class=\"wp-image-29743\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Due-Diligence-Ablauf.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Due-Diligence-Ablauf-300x225.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Due-Diligence-Ablauf-768x576.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Due-Diligence-Ablauf-16x12.png 16w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Due-Diligence-Ablauf-600x450.png 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A <a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/kello-gondossag\/\">Due Diligence<\/a> n\u00e9lk\u00fcl\u00f6z\u00adhetet\u00adlen r\u00e9sze a <a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/fuziok-es-felvasarlasok-folyamata\/\">M<span class=\"amp\">&amp;<\/span>A folyamat<\/a>, k\u00fcl\u00f6n\u00f6\u00adsen r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1\u00adsok keret\u00e9\u00adben. Ez a vev\u0151 \u00e1ltal a c\u00e9lv\u00e1lla\u00adlat alapos vizsg\u00e1\u00adla\u00adt\u00e1t \u00e9s elemz\u00e9\u00ads\u00e9t jelen\u00adti. A due diligence c\u00e9lja, hogy \u00e1tfog\u00f3 k\u00e9pet kapjon a v\u00e1llala\u00adtr\u00f3l, hogy megalapo\u00adzott d\u00f6nt\u00e9\u00adse\u00adket hozhas\u00adson. Ez mag\u00e1ban foglal\u00adja a p\u00e9nz\u00fc\u00adgyi, jogi, ad\u00f3z\u00e1\u00adsi \u00e9s m\u0171k\u00f6d\u00e9\u00adsi szempon\u00adtok \u00e9rt\u00e9kel\u00e9\u00ads\u00e9t. A alapos \u00e1tvil\u00e1\u00adg\u00ed\u00adt\u00e1s seg\u00edt azono\u00ads\u00ed\u00adta\u00adni a kock\u00e1\u00adz\u00ada\u00adto\u00adkat, \u00e9rt\u00e9kel\u00adni a befek\u00adte\u00adt\u00e9s \u00e9rt\u00e9k\u00e9t \u00e9s v\u00e9gs\u0151 soron meger\u0151\u00ads\u00ed\u00adte\u00adni a t\u00e1rgyal\u00e1\u00adsi poz\u00edci\u00f3t.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-kaufpreis-und-zahlungsbedingungen\">V\u00e9tel\u00e1r \u00e9s fizet\u00e9\u00adsi felt\u00e9telek<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen-1024x683.png\" alt=\"Az \u00fczletemberek meghat\u00e1rozz\u00e1k a v\u00e9tel\u00e1rat \u00e9s a fizet\u00e9si felt\u00e9teleket\" class=\"wp-image-29744\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen-1024x683.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen-300x200.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen-768x512.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen-1536x1024.png 1536w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen-18x12.png 18w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Kaufpreis-und-Zahlungsbedingungen.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A v\u00e9tel\u00e1r \u00e9s a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adlek a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s k\u00f6zpon\u00adti elemei. A v\u00e9tel\u00e1\u00adrat egy\u00e9rtel\u00adm\u0171en meg kell hat\u00e1roz\u00adni, \u00e9s lehet fix, v\u00e1lto\u00adz\u00f3 vagy a kett\u0151 kombin\u00e1\u00adci\u00f3\u00adja. A fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adlek szab\u00e1\u00adly\u00adoz\u00adz\u00e1k, hogyan \u00e9s mikor fizeten\u00add\u0151 a v\u00e9tel\u00e1r, bele\u00e9rt\u00adve az esetle\u00adges el\u0151le\u00adge\u00adket, r\u00e9szlet\u00adfi\u00adze\u00adt\u00e9\u00adse\u00adket vagy earn-out meg\u00e1ll\u00ada\u00adpo\u00add\u00e1\u00adso\u00adkat. Ezeknek a rendel\u00adke\u00adz\u00e9\u00adse\u00adknek tartal\u00admaz\u00adni\u00aduk kell a k\u00e9sedel\u00admek\u00adre vagy a nemfi\u00adze\u00adt\u00e9s\u00adre vonat\u00adko\u00adz\u00f3 szab\u00e1\u00adly\u00ado\u00adkat is. E felt\u00e9\u00adte\u00adlek gondos kidol\u00adgo\u00adz\u00e1\u00adsa elengedhetet\u00adlen a f\u00e9lre\u00e9rt\u00e9\u00adsek elker\u00fcl\u00e9\u00adse \u00e9s a felek p\u00e9nz\u00fc\u00adgyi \u00e9rdek\u00adei\u00adnek v\u00e9del\u00adme \u00e9rdek\u00e9ben.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-earn-out-klausel\">Earn out z\u00e1rad\u00e9k<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Wichtige-Regelungen-beim-Earn-out.png\" alt=\"\u00c1bra A earn-out fontos szab\u00e1lyai\" class=\"wp-image-29746\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Wichtige-Regelungen-beim-Earn-out.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Wichtige-Regelungen-beim-Earn-out-300x225.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Wichtige-Regelungen-beim-Earn-out-768x576.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Wichtige-Regelungen-beim-Earn-out-16x12.png 16w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Wichtige-Regelungen-beim-Earn-out-600x450.png 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A <a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/earn-out\/\">Earn Out<\/a> Az earn-out z\u00e1rad\u00e9k sz\u00e1mos r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s fontos r\u00e9sze. Ez azt szab\u00e1\u00adly\u00adoz\u00adza, hogy a v\u00e9tel\u00e1r egy r\u00e9sze a megv\u00e1\u00ads\u00e1\u00adrolt v\u00e1lla\u00adlat j\u00f6v\u0151be\u00adli gazdas\u00e1\u00adgi eredm\u00e9\u00adny\u00e9\u00adt\u0151l f\u00fcgg\u0151en ker\u00fcl kifize\u00adt\u00e9s\u00adre. Ez azt jelen\u00adti, hogy az elad\u00f3 egy bizon\u00ady\u00ados \u00f6ssze\u00adget kap, ha a v\u00e1lla\u00adlat az elad\u00e1s ut\u00e1n bizon\u00ady\u00ados p\u00e9nz\u00fc\u00adgyi c\u00e9lokat el\u00e9r. Az earn-out z\u00e1rad\u00e9\u00adko\u00adkat gyakran alkal\u00admaz\u00adz\u00e1k a v\u00e1lla\u00adlat \u00e9rt\u00e9k\u00e9\u00advel kapcso\u00adla\u00adtos n\u00e9zetel\u00adt\u00e9\u00adr\u00e9\u00adsek \u00e1thidal\u00e1\u00ads\u00e1\u00adra \u00e9s a vev\u0151 \u00e9s az elad\u00f3 \u00e9rdek\u00adei\u00adnek \u00f6ssze\u00adh\u00adan\u00adgol\u00e1\u00ads\u00e1\u00adra. Rugal\u00admas megol\u00add\u00e1st k\u00edn\u00e1l\u00adnak a vev\u0151 sz\u00e1m\u00e1\u00adra a poten\u00adci\u00e1\u00adlis kock\u00e1\u00adz\u00ada\u00adtok minima\u00adli\u00adz\u00e1\u00adl\u00e1\u00ads\u00e1\u00adra \u00e9s az elad\u00f3 j\u00f6v\u0151be\u00adli \u00fczleti siker\u00adei\u00adnek jutalmaz\u00e1s\u00e1ra.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-gewahrleistungen-und-haftung\">Garan\u00adci\u00e1k \u00e9s felel\u0151ss\u00e9g<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende-1024x683.png\" alt=\"\u00dczletemberek kezet r\u00e1znak\" class=\"wp-image-29747\" srcset=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende-1024x683.png 1024w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende-300x200.png 300w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende-768x512.png 768w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende-1536x1024.png 1536w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende-18x12.png 18w, https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2024\/02\/Geschaeftsmaenner-geben-sich-die-Haende.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s szab\u00e1\u00adly\u00adoz\u00adza a garan\u00adci\u00e1\u00adkat \u00e9s a felel\u0151s\u00ads\u00e9g k\u00e9rd\u00e9\u00adseit. Ezek a z\u00e1rad\u00e9\u00adkok v\u00e9dik a vev\u0151t a v\u00e1rat\u00adlan kock\u00e1\u00adz\u00adat\u00adok\u00adt\u00f3l, mivel az elad\u00f3 felel\u0151s\u00ads\u00e9\u00adget v\u00e1llal a v\u00e1lla\u00adlat bizon\u00ady\u00ados \u00e1llapo\u00adt\u00e1\u00ad\u00e9rt vagy a rendel\u00adke\u00adz\u00e9s\u00adre bocs\u00e1\u00adtott infor\u00adm\u00e1\u00adci\u00f3k helyes\u00ads\u00e9\u00adg\u00e9\u00ad\u00e9rt. A garan\u00adci\u00e1k k\u00fcl\u00f6n\u00adb\u00f6\u00adz\u0151 szempon\u00adto\u00adkra vonat\u00adkoz\u00adhat\u00adnak, p\u00e9ld\u00e1ul jogi viszon\u00adyo\u00adkra, p\u00e9nz\u00fc\u00adgyek\u00adre, ad\u00f3kra, k\u00f6rnye\u00adze\u00adti felt\u00e9\u00adte\u00adlek\u00adre vagy az eszk\u00f6z\u00ad\u00f6k \u00e1llapot\u00e1ra.<\/p>\n\n\n\n<p>A felel\u0151s\u00ads\u00e9\u00adgi szab\u00e1\u00adly\u00adok megha\u00adt\u00e1\u00adroz\u00adz\u00e1k, hogyan kell kezel\u00adni az e garan\u00adci\u00e1k megs\u00e9rt\u00e9\u00ads\u00e9\u00adb\u0151l ered\u0151 esetle\u00adges ig\u00e9ny\u00ade\u00adket. Ezen z\u00e1rad\u00e9\u00adkok pontos megfo\u00adgal\u00adma\u00adz\u00e1\u00adsa sz\u00fcks\u00e9\u00adges a jogok \u00e9s k\u00f6telezett\u00ads\u00e9gek egy\u00e9rtel\u00adm\u0171 megha\u00adt\u00e1\u00adro\u00adz\u00e1\u00adsa \u00e9s a k\u00e9s\u0151b\u00adbi vit\u00e1k elker\u00fcl\u00e9\u00adse \u00e9rdek\u00e9ben.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-geheimhaltung-und-datenschutz\">Titokt\u00adar\u00adt\u00e1s \u00e9s adatv\u00e9delem<\/h2>\n\n\n\n<p>A titokt\u00adar\u00adt\u00e1\u00adsi \u00e9s adatv\u00e9\u00addel\u00admi z\u00e1rad\u00e9\u00adkok v\u00e9dik a t\u00e1rgyal\u00e1\u00adsok \u00e9s a \u00e1tvil\u00e1\u00adg\u00ed\u00adt\u00e1\u00adsi szaka\u00adsz sor\u00e1n kicse\u00adr\u00e9lt bizal\u00admas infor\u00adm\u00e1\u00adci\u00f3\u00adkat. Megha\u00adt\u00e1\u00adroz\u00adz\u00e1k, hogyan kell kezel\u00adni az \u00e9rz\u00e9ke\u00adny adato\u00adkat, hogy bizto\u00ads\u00edts\u00e1k az \u00f6sszes \u00e9rintett f\u00e9l biztons\u00e1\u00adg\u00e1t \u00e9s mag\u00e1n\u00e9\u00adle\u00adt\u00e9t. Az ilyen z\u00e1rad\u00e9\u00adkok k\u00fcl\u00f6n\u00f6\u00adsen fonto\u00adsak az \u00fczleti titkok, \u00fcgyf\u00e9l\u00adlis\u00adt\u00e1k, m\u0171sza\u00adki r\u00e9szle\u00adtek \u00e9s egy\u00e9b bizal\u00admas infor\u00adm\u00e1\u00adci\u00f3k v\u00e9del\u00adme szempontj\u00e1\u00adb\u00f3l. Ennek sor\u00e1n elengedhetet\u00adlen az adatv\u00e9\u00addel\u00admi t\u00f6rv\u00e9\u00adny\u00adek, k\u00fcl\u00f6n\u00f6\u00adsen a <span class=\"caps\">GDPR<\/span> betart\u00e1sa.<\/p>\n\n\n\n<p>Ezen er\u0151fes\u00adz\u00ed\u00adt\u00e9\u00adsek fontos eleme a titokt\u00adar\u00adt\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s (<span class=\"caps\">NDA<\/span>), egy k\u00fcl\u00f6n szerz\u0151\u00add\u00e9s, amely\u00adet m\u00e1r a t\u00e9nyle\u00adges t\u00e1rgyal\u00e1\u00adsok megkez\u00add\u00e9\u00adse el\u0151tt megk\u00f6t\u00adnek. Az <span class=\"caps\">NDA<\/span> szab\u00e1\u00adly\u00adoz\u00adza a v\u00e1llalat\u00adfel\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1s el\u0151k\u00e9\u00ads\u00adz\u00ed\u00adt\u00e9\u00adse sor\u00e1n kicse\u00adr\u00e9lt infor\u00adm\u00e1\u00adci\u00f3k titkos\u00ads\u00e1\u00adg\u00e1t. Kieg\u00e9\u00ads\u00adz\u00ed\u00adti az <span class=\"caps\">SPA<\/span> titokt\u00adar\u00adt\u00e1\u00adsi z\u00e1rad\u00e9\u00adkait azzal, hogy konkr\u00e9t k\u00f6vetel\u00adm\u00e9\u00adny\u00ade\u00adket \u00e9s k\u00f6telezett\u00ads\u00e9\u00adge\u00adket hat\u00e1roz meg az \u00e9rz\u00e9ke\u00adny adatok v\u00e9del\u00adm\u00e9\u00adre vonat\u00adko\u00adz\u00f3an, hogy bizto\u00ads\u00edt\u00adsa az \u00f6sszes \u00e9rintett f\u00e9l mag\u00e1n\u00e9\u00adle\u00adt\u00e9\u00adnek \u00e9s \u00fczleti titkainak v\u00e9delm\u00e9t.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerliche-auswirkungen\">Ad\u00f3ha\u00adt\u00e1\u00adsok<\/h2>\n\n\n\n<p>Az <span class=\"caps\">SPA<\/span> r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s ad\u00f3z\u00e1\u00adsi k\u00f6vet\u00adkez\u00adm\u00e9\u00adny\u00adei mind a vev\u0151, mind az elad\u00f3 sz\u00e1m\u00e1\u00adra nagy jelen\u00adt\u0151\u00ads\u00e9g\u00adgel b\u00edrnak. Ez mag\u00e1ban foglal\u00adja a r\u00e9szv\u00e9\u00adnye\u00adla\u00add\u00e1s ad\u00f3z\u00e1\u00adsi k\u00f6vet\u00adkez\u00adm\u00e9\u00adny\u00adei\u00adnek figyel\u00adem\u00adbe\u00adv\u00e9\u00adtel\u00e9t, p\u00e9ld\u00e1ul az elad\u00e1\u00adsi nyere\u00ads\u00e9g vagy veszte\u00ads\u00e9g kezel\u00e9\u00ads\u00e9t. Fontos, hogy mindk\u00e9t f\u00e9l meg\u00e9rt\u00adse az <span class=\"caps\">SPA<\/span> ad\u00f3z\u00e1\u00adsi k\u00f6vet\u00adkez\u00adm\u00e9\u00adny\u00adeit, \u00e9s azokat be\u00e9p\u00edt\u00adse terve\u00adz\u00e9\u00ads\u00e9\u00adbe. Ad\u00f3tan\u00e1c\u00adsa\u00add\u00e1s ig\u00e9ny\u00adbe\u00adv\u00e9\u00adte\u00adle aj\u00e1nlott a v\u00e1s\u00e1r\u00adl\u00e1s vagy elad\u00e1s optim\u00e1\u00adlis ad\u00f3z\u00e1\u00adsi kialak\u00ed\u00adt\u00e1\u00adsa \u00e9s a v\u00e1rat\u00adlan ad\u00f3ter\u00adhek elker\u00fcl\u00e9\u00adse \u00e9rdek\u00e9ben.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/tanacskeres\/\"><img decoding=\"async\" src=\"https:\/\/www.kern-unternehmensnachfolge.com\/wp-content\/uploads\/2023\/03\/KERN-Unternehmensuebernahme-Beratung-anfordern.jpg\" alt=\"K\u00e9rjen ingyenes kezdeti konzult\u00e1ci\u00f3t a KERN-t\u0151l\"><\/a><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fazit\">K\u00f6vet\u00adkez\u00adte\u00adt\u00e9s<\/h2>\n\n\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s (Share Purcha\u00adse Agree\u00adment, <span class=\"caps\">SPA<\/span>) egy jogi dokumen\u00adtum, amely a v\u00e1llala\u00adti r\u00e9sze\u00adse\u00add\u00e9\u00adsek v\u00e9tel\u00e9t \u00e9s elad\u00e1\u00ads\u00e1t szab\u00e1\u00adly\u00adoz\u00adza. Olyan fontos szempon\u00adto\u00adkat fed le, mint a v\u00e9tel\u00e1r, a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adlek, a garan\u00adci\u00e1k, a felel\u0151s\u00ads\u00e9g \u00e9s a titokt\u00adar\u00adt\u00e1s. Az <span class=\"caps\">SPA<\/span> gondos kidol\u00adgo\u00adz\u00e1\u00adsa d\u00f6nt\u0151 fontos\u00ads\u00e1\u00adg\u00fa a v\u00e1llala\u00adt\u00e1\u00adta\u00add\u00e1s siker\u00e9\u00adnek szempontj\u00e1\u00adb\u00f3l, \u00e9s v\u00e9di mindk\u00e9t f\u00e9l \u00e9rdekeit. Jogi \u00e9s ad\u00f3tan\u00e1c\u00adsa\u00add\u00e1s ig\u00e9ny\u00adbe\u00adv\u00e9\u00adte\u00adle elengedhetet\u00adlen ahhoz, hogy minden szempon\u00adtot megfelel\u0151en kezel\u00adje\u00adnek \u00e9s a kock\u00e1\u00adz\u00ada\u00adto\u00adkat minimaliz\u00e1lj\u00e1k.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faq-die-haufigsten-fragen\"><span class=\"caps\">GYIK<\/span> \u2013 A leggya\u00adkrab\u00adban feltett k\u00e9rd\u00e9sek<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-69a182ac9bea0\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Mi az a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1llapod\u00e1s?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s (<span class=\"caps\">SPA<\/span>) egy olyan szerz\u0151\u00add\u00e9s, amely egy t\u00e1rsas\u00e1g r\u00e9szv\u00e9\u00adny\u00adei\u00adnek v\u00e9tel\u00e9t \u00e9s elad\u00e1\u00ads\u00e1t szab\u00e1\u00adly\u00adoz\u00adza. Megha\u00adt\u00e1\u00adroz\u00adza a felt\u00e9\u00adte\u00adle\u00adket, mint p\u00e9ld\u00e1ul a v\u00e9tel\u00e1r, a fizet\u00e9\u00adsi felt\u00e9\u00adte\u00adlek \u00e9s a garanci\u00e1k.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-69a182ac9bea3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Mi a k\u00fcl\u00f6n\u00adbs\u00e9g a t\u00e1rsas\u00e1\u00adgi ad\u00e1sv\u00e9\u00adte\u00adli szerz\u0151\u00add\u00e9s \u00e9s a r\u00e9szv\u00e9\u00adny ad\u00e1sv\u00e9\u00adte\u00adli szerz\u0151\u00add\u00e9s k\u00f6z\u00f6tt?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>A k\u00fcl\u00f6n\u00adbs\u00e9g egy <a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/hu\/egy-vallalat-eladasa\/\">ad\u00e1sv\u00e9\u00adte\u00adli szerz\u0151\u00add\u00e9s megk\u00f6\u00adt\u00e9\u00adse.<\/a> \u00e9s a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s \u00e1ll a k\u00f6z\u00e9p\u00adpontban: A v\u00e1llalat\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s a teljes v\u00e1lla\u00adlat megv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00ads\u00e1\u00adra vonat\u00adko\u00adzik, bele\u00e9rt\u00adve az \u00f6sszes eszk\u00f6zt \u00e9s k\u00f6telezett\u00ads\u00e9\u00adget. A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9s (<span class=\"caps\">SPA<\/span>) viszont csak a t\u00e1rsas\u00e1g r\u00e9szv\u00e9\u00adny\u00adei\u00adnek megv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00ads\u00e1\u00adra vonatkozik.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-69a182ac9bea4\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Ki k\u00e9sz\u00ed\u00adti el a r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi meg\u00e1ll\u00ada\u00adpo\u00add\u00e1s&nbsp;SPA-t?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>A r\u00e9szv\u00e9\u00adny\u00adv\u00e1\u00ads\u00e1r\u00adl\u00e1\u00adsi szerz\u0151\u00add\u00e9st \u00e1ltal\u00e1\u00adban a r\u00e9szt vev\u0151 felek tan\u00e1c\u00adsa\u00add\u00f3i k\u00e9sz\u00ed\u00adtik el\u0151. Ez lehet a vev\u0151 vagy az elad\u00f3 jogi tan\u00e1c\u00adsa\u00add\u00f3\u00adja, att\u00f3l f\u00fcgg\u0151en, hogy ki kezde\u00adm\u00e9\u00adnye\u00adzi a szerz\u0151\u00add\u00e9s megfogalmaz\u00e1s\u00e1t.\u201c<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ein Anteilskaufvertrag, auch Share Purchase Agreement (SPA) genannt, spielt eine wichtige Rolle beim Kauf und Verkauf von Unternehmensteilen. Dieser Vertrag [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":30530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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