{"id":1798,"date":"2019-11-15T19:22:38","date_gmt":"2019-11-15T17:22:38","guid":{"rendered":"https:\/\/unicount.eu\/?p=1798"},"modified":"2024-10-10T00:55:26","modified_gmt":"2024-10-09T21:55:26","slug":"osauhingu-pohikiri","status":"publish","type":"post","link":"https:\/\/unicount.eu\/et\/osauhingu-pohikiri\/","title":{"rendered":"Osa\u00fchingu p\u00f5hikiri seletustega"},"content":{"rendered":"

Osa\u00fchingu p\u00f5hikiri on \u00fcks keerulisemaid asju oma firma asutamisel. Osa\u00fchingu asutamisel Unicounti veebirakenduses<\/a> pole aga vaja osa\u00fchingule ise p\u00f5hikirja koostada. Kirjutame selles artiklis p\u00f5hjalikumalt Unicounti poolt kasutatavast t\u00fc\u00fcpp\u00f5hikirjast, mis tuleb kaasa Unicounti abil osa\u00fchingu registreerimisel uue \u00e4riregistri API teenuse<\/a> abil.<\/p>\n

Artiklis sisalduv kommenteeritud t\u00fc\u00fcpp\u00f5hikiri on kasutusel \u00e4riregistri API teenuse kaudu osa\u00fchingu kiirasutamisel<\/a>.<\/p>\n

<\/p>\n

Milline on t\u00fc\u00fcpp\u00f5hikiri Unicounti abil O\u00dc asutamisel?<\/h2>\n

K\u00f5ik Unicounti veebirakenduses asutatud osa\u00fchingud on registreeritud sama t\u00fc\u00fcpp\u00f5hikirjaga. Meie jurist on sinu jaoks p\u00f5hikirja k\u00f5ik punktid lahti seletanud \u00fckshaaval.<\/p>\n

<\/h2>\n

Osa\u00fchingu p\u00f5hikiri<\/h2>\n

1. peat\u00fckk. \u00dcldandmed<\/strong><\/p>\n

1.1 Osa\u00fchingu \u00e4rinimi on ……. O\u00dc.<\/p>\n

Kommentaar:<\/strong> Siin kajastub sinu poolt valitud osa\u00fchingu nimi. Nime muutmiseks tuleb muuta O\u00dc p\u00f5hikirja.<\/p>\n

1.2 Osa\u00fchingu asukoht on ……<\/p>\n

Kommentaar:<\/strong> Siia ilmub sinu poolt valitud juriidilise aadressi asukoha asula ja\/v\u00f5i maakond. Asukoha maakonna muutumisel tuleb muuta O\u00dc p\u00f5hikirja.<\/p>\n

1.3 Osa\u00fchingu osakapitali suurus on 2500 EUR.<\/p>\n

Kommentaar:<\/strong> Unicounti teenuse kasutamisel saab m\u00e4\u00e4rata osakapitali suuruseks 2500 kuni 25 000 eurot. Soovitame alati kasutada minimaalset osakapitali 2500 eurot.<\/p>\n

1.4 Osa\u00fchingu majandusaasta on 01.01 – 31.12.<\/p>\n

Kommentaar:<\/strong> K\u00f5igil Unicounti abil asutatud osa\u00fchingutel on majandusaastaks tavap\u00e4rane kalendriaasta.<\/p>\n

1.5 Osa\u00fchingu osade eest tasutakse osakapitali suurendamisel \u00fcksnes rahaliste sissemaksetega.<\/p>\n

Kommentaar:<\/strong> P\u00f5hikirja tuleb kindlasti muuta, kui soovid tulevikus osakapitali suurendada mitterahalise sissemaksega. Osakapitali suurendamise p\u00f5hjuseks v\u00f5ib olla kahjumi katmine.<\/p>\n

2. peat\u00fckk. Osa, osanik ja reservkapital<\/strong><\/p>\n

2.1 Osa\u00fchingu osanikule makstakse tema kasumiosa (dividendi) v\u00f5rdeliselt tema osa nimiv\u00e4\u00e4rtusega.<\/p>\n

Kommentaar:<\/strong> Eri\u00f5igused eri osadega osanikel muutuvad oluliseks alles siis, kui osanike hulka lisandub uusi isikuid, kellel ei peaks olema v\u00f5rdne \u00f5igusega makstavatele dividendidele.<\/p>\n

2.2 Osa\u00fchingu osa v\u00f5\u00f5randamisel: on ostuees\u00f5igus teistel osanikel, kui osa v\u00f5\u00f5randatakse kolmandale isikule.<\/p>\n

Kommentaar:<\/strong> Muutub oluliseks alles siis, kui osanike hulka lisandub uusi isikuid.<\/p>\n

2.3 Osa\u00fchingu osa v\u00f5ib pantida.<\/p>\n

Kommentaar:<\/strong> Osade pantimise tavap\u00e4rane p\u00f5hjus on laenu tagamine ja\/v\u00f5i osade m\u00fc\u00fcgikeelu vajadus.<\/p>\n

2.4 Osa\u00fchingu osa osalisel v\u00f5\u00f5randamisel: on ostuees\u00f5igus teistel osanikel, kui osa v\u00f5\u00f5randatakse kolmandale isikule.<\/p>\n

Kommentaar:<\/strong> Muutub oluliseks alles siis, kui osanike hulka lisandub uusi isikuid.<\/p>\n

2.5 Osa\u00fchingul ei ole reservkapitali.<\/p>\n

Kommentaar:<\/strong> Kohustusliku reservkapitali kohustus kaotati 2011. aastal. Tulevikus saad p\u00f5hikirja muudatustega reservkapitali vabatahtlikult sisse viia. Vajadus selleks v\u00f5ib olla tingitud omakapitali langemisest alla seaduses etten\u00e4htud piiri.<\/p>\n

2.6 Osa\u00fchingu likvideerimisel jagatakse allesj\u00e4\u00e4nud vara osanike vahel ainult rahaliste v\u00e4ljamaksetena.<\/p>\n

Kommentaar:<\/strong> Eeldab osa\u00fchingu varade m\u00fc\u00fcki likvideerimise k\u00e4igus. Saab hiljem p\u00f5hikirjas muuta seda.<\/p>\n

2.7 Osa\u00fchingu osale v\u00f5i osanikule ei ole m\u00e4\u00e4ratud eri\u00f5igusi.<\/p>\n

Kommentaar:<\/strong> Eri\u00f5igused muutuvad oluliseks osanike ringi laiendamisel ja investorite kaasamisel.<\/p>\n

3. peat\u00fckk. Osa\u00fchingu juhtimine<\/strong><\/p>\n

3.1 Osa\u00fchingu osanike koosolekul, samuti koosolekuta otsustamisel annab osa\u00fchingu iga osa \u00fcks euro \u00fche h\u00e4\u00e4le.<\/p>\n

Kommentaar:<\/strong> Seotud eelmise punktiga, osanikel on eri\u00f5iguste puudumisel sama palju h\u00e4\u00e4li, kui mitme euro eest neile osasid kuulub. Muutub oluliseks alles siis, kui osanike hulka lisandub uusi isikuid.<\/p>\n

3.2 Osanike koosolek on p\u00e4dev vastu v\u00f5tma otsuseid, kui osaleb v\u00e4hemalt 51% osadega esindatud h\u00e4\u00e4ltest.<\/p>\n

Kommentaar:<\/strong> Tavap\u00e4rane osaluse m\u00e4\u00e4r osanike koosoleku kohta, mis \u00fche osanikuga osa\u00fchingu puhul pole kuigi oluline.<\/p>\n

3.3 Osanike otsus on vastu v\u00f5etud, kui osanike koosolekul antakse selle poolt kohalolijate h\u00e4\u00e4ltest v\u00f5i koosolekuta otsustamise puhul k\u00f5igist h\u00e4\u00e4ltest 51% ning seadus v\u00f5i p\u00f5hikiri ei s\u00e4testa teisiti.<\/p>\n

Kommentaar:<\/strong> Tavap\u00e4rane h\u00e4\u00e4lteenamuse m\u00e4\u00e4r osanike koosoleku kohta, mis \u00fche osanikuga osa\u00fchingu puhul pole kuigi oluline.<\/p>\n

3.4 Osa\u00fchingu p\u00f5hikirja muutmise otsus, \u00e4riseadustiku \u00a7 192 l\u00f5ikes 1 ja \u00a7 197 l\u00f5ikes 1 nimetatud otsus, osa\u00fchingu l\u00f5petamise otsus, l\u00f5petatud osa\u00fchingu tegevuse j\u00e4tkamise otsus, \u00e4ri\u00fchingute \u00fchinemise v\u00f5i jagunemise otsus v\u00f5i osa\u00fchingu \u00fcmberkujundamise otsus on: vastu v\u00f5etud, kui osanike koosolekul antakse otsuse poolt v\u00e4hemalt 2\/3 h\u00e4\u00e4ltest.<\/p>\n

Kommentaar:<\/strong> Teatud otsuste jaoks n\u00e4eb \u00e4riseadustik ette k\u00f5rgemat poolth\u00e4\u00e4lte n\u00f5uet kui 51%. \u00a7 192 puudutab osakapitali suurendamise otsust ja \u00a7 192 osakapitali v\u00e4hendamise otsust.<\/p>\n

3.5 Osanike osade m\u00e4rkimise ees\u00f5iguse v\u00f5ib v\u00e4listada otsusega, mis on vastu v\u00f5etud siis, kui osanike koosolekul antakse otsuse poolt v\u00e4hemalt 3\/4 h\u00e4\u00e4ltest.<\/p>\n

Kommentaar:<\/strong> See on ennek\u00f5ike oluline startup firmade puhul, mis kaasavad investoritelt raha ning peavad reguleerima osanikevahelisi suhteid uute osade v\u00e4ljastamisel.<\/p>\n

3.6 Osa\u00fchingu juhatus valitakse t\u00e4htajatult ning juhatuse liikmete arv on 1-5.<\/p>\n

Kommentaar:<\/strong> T\u00e4htajatute volitustega juhatuse valimine on m\u00f5istlik, et ei peaks pidevalt juhatuse liikme volitusi uuendama. Juhatuse liikmete arvu \u00fclempiir 5 ei tohiks ka probleemiks osutuda.<\/p>\n

3.7 Osa\u00fchingu juhatusel ei ole \u00f5igust osakapitali suurendamiseks.<\/p>\n

Kommentaar:<\/strong> Seda \u00f5igust kasutatakse tavaliselt startup firmade puhul, kus p\u00f5hikirjaga n\u00e4hakse ette t\u00e4htajaline v\u00f5imalus osakapitali suurendamiseks ilma osanike otsuseta.<\/p>\n

3.8 Igal juhatuse liikmel on \u00f5igus esindada osa\u00fchingut k\u00f5igis \u00f5igustoimingutes, v\u00e4lja arvatud juhul, kui \u00e4riregistrisse on kantud teisiti. Vastav osanike otsus v\u00f5etakse vastu p\u00f5hikirja muutmiseks etten\u00e4htud korras.<\/p>\n

Kommentaar:<\/strong> \u00dche asutaja ja juhatuse liikmega osa\u00fchingu puhul pole esindus\u00f5iguse piirangud m\u00f5eldavad. T\u00e4iendavate juhatuse liikmete lisamisel v\u00f5ib kaaluda piirangute kehtestamist, n\u00e4iteks l\u00e4bi \u00fchise esindus\u00f5iguse.<\/p>\n

3.9 Osa\u00fchingu likvideerimisel on likvideerijateks juhatuse liikmed, kui osanike otsusega v\u00f5i kohtulahendiga ei ole m\u00e4\u00e4ratud teisiti.<\/p>\n

Kommentaar:<\/strong> Oluline ainult osa\u00fchingu tegevuse l\u00f5petamisel.<\/p>\n

3.10 Osa\u00fchingul ei ole n\u00f5ukogu.<\/p>\n

Kommentaar:<\/strong> N\u00f5ukogu m\u00e4\u00e4ramise vajadus on v\u00e4ikeettev\u00f5tete puhul haruldane.<\/p>\n

3.11 Osa\u00fchingul ei ole audiitorit, v\u00e4lja arvatud juhul, kui audiitori olemasolu n\u00f5ue tuleneb seadusest.<\/p>\n

Kommentaar:<\/strong> Majandusaasta l\u00f5ppemise j\u00e4rel saab osa\u00fchingu finantsn\u00e4itajate alusel tuvastada, kas osa\u00fchingul on kohustuslik audit v\u00f5i \u00fclevaatus, mida peab l\u00e4bi viima vandeaudiitor.<\/p>\n

Kehtiv seadus n\u00e4eb ette auditi, kui kaks nimetatud kolmest tingimusest on majandusaastal t\u00e4itunud:
\n1) m\u00fc\u00fcgitulu v\u00f5i tulu v\u00e4hemalt 4 000 000 eurot;
\n2) varad bilansip\u00e4eva seisuga kokku v\u00e4hemalt 2 000 000 eurot;
\n3) keskmine t\u00f6\u00f6tajate arv v\u00e4hemalt 50 inimest.<\/p>\n

Kehtiv seadus n\u00e4eb ette \u00fclevaatuse, kui kaks nimetatud kolmest tingimusest on majandusaastal t\u00e4itunud:
\n1) m\u00fc\u00fcgitulu v\u00f5i tulu v\u00e4hemalt 1 600 000 eurot;
\n2) varad bilansip\u00e4eva seisuga kokku v\u00e4hemalt 800 000 eurot;
\n3) keskmine t\u00f6\u00f6tajate arv v\u00e4hemalt 24 inimest.<\/p>\n

V\u00f5i v\u00e4hemalt \u00fcks n\u00e4itaja \u00fcletab allj\u00e4rgnevaid tingimusi:
\n1) m\u00fc\u00fcgitulu v\u00f5i tulu v\u00e4hemalt 4 800 000 eurot;
\n2) varad bilansip\u00e4eva seisuga kokku v\u00e4hemalt 2 400 000 eurot;
\n3) keskmine t\u00f6\u00f6tajate arv v\u00e4hemalt 72 inimest.<\/p>\n

3.12 Osakapitali tingimuslikuks suurendamiseks ei v\u00f5i lasta v\u00e4lja vahetusv\u00f5lakirju.<\/p>\n

Kommentaar:<\/strong> Seda \u00f5igust vajavad tavaliselt startup firmad, kus p\u00f5hikirjaga n\u00e4hakse ette v\u00f5imalus osakapitali suurendamiseks teatud tingimuste t\u00e4itumisel, n\u00e4iteks optsioonilepingu realiseerumisel.<\/p>\n

P\u00f5hikirja lisa<\/strong><\/p>\n

1. Asutamise hetkel kuulub osa\u00fchingu osanikule ………… osa nimiv\u00e4\u00e4rtusega 2500 EUR, mille eest osanik tasub asutamisel v\u00f5i p\u00f5hikirja lisa punktis 2.2 nimetatud ajaks vastavalt nimiv\u00e4\u00e4rtusele.<\/p>\n

Kommentaar:<\/strong> Unicounti abil asutatud osa\u00fchingu asutajad ei pea osa\u00fchingu asutamisel osa eest tasuma.<\/p>\n

2. Osa\u00fchingu osa eest tasumine.<\/p>\n

2.1 Osa\u00fchingu osa eest ei tasuta t\u00e4ielikult enne osa\u00fchingu \u00e4riregistrisse kandmise avalduse esitamist.<\/p>\n

Kommentaar:<\/strong> Osa\u00fchingu osade eest tasumine toimub tulevikus \u00e4riseadustikus etten\u00e4htud korras. Selleks on tavap\u00e4raselt jaotamata kasumist osakapitali eraldamine osa\u00fchingu bilansis.<\/p>\n

2.2 Osa\u00fchingu sissemakseta asutamise korral tasub osanik osa eest t\u00e4ielikult \u00e4riseadustiku \u00a7 140\u00b9 l\u00f5ikes 2 v\u00f5i 3 s\u00e4testatud n\u00f5ude esitamisel.<\/p>\n

Kommentaar:<\/strong> \u00c4riseadustik \u00fctleb, et kuni osanik ei ole sissemakset t\u00e4ielikult tasunud, vastutab ta osa\u00fchingu ees osa\u00fchingu kohustuste eest tasumata sissemakse ulatuses, kui osa\u00fchingu kohustust ei ole v\u00f5imalik t\u00e4ita osa\u00fchingu vara arvel. Osa\u00fchingu pankroti v\u00e4ljakuulutamise korral v\u00f5ib osaniku vastu sellise n\u00f5ude osa\u00fchingu nimel esitada \u00fcksnes pankrotihaldur.<\/p>\n

3. Osa\u00fchingu osade eest tasutakse asutamisel \u00fcksnes rahaliste sissemaksetega.<\/p>\n

Kommentaar:<\/strong> Unicounti teenus ei sobib mitterahalise sissemakse tegemise  soovi korral, kasutatav t\u00fc\u00fcpp\u00f5hikiri n\u00e4eb ette ainult rahalised sissemaksed osakapitali. Unicounti abil asutatud osa\u00fchingu asutajad ei pea osa\u00fchingu asutamisel osa eest tasuma, ent hiljem sissemakse tegemisel tuleb arvestada rahalise sissemaksega, kui ei muudeta enne p\u00f5hikirja.<\/p>\n

4. Osa\u00fchingu asutamiskulud. Osa\u00fchingu eeldatavad asutamiskulud on 300 eurot.<\/p>\n

Kommentaar:<\/strong> \u00c4riseadustik n\u00f5uab, et asutamislepingus oleks kirjas eeldatavad asutamiskulud. Unicounti kaudu osa\u00fchingu asutamisel kasutatavas valmisp\u00f5hikirjas on need alati 300 eurot, s\u00f5ltumata tegelikust hinnakirjast.<\/p>\n

4.1 K\u00f5ik asutamiskulud kannab osa\u00fching.<\/p>\n

Kommentaar:<\/strong> See punkt v\u00f5imaldab asutamiskulu kanda osa\u00fchingust kuluaruande alusel tagasi asutajale kuluh\u00fcvitisena. Unicount vormistab arve asutamise eest osa\u00fchingu registreerimise j\u00e4rel ettev\u00f5tte nimele, saates asutajale e-postiga korrektse arve.<\/p>\n","protected":false},"excerpt":{"rendered":"

Osa\u00fchingu p\u00f5hikiri on \u00fcks keerulisemaid asju oma firma asutamisel. Osa\u00fchingu asutamisel Unicounti veebirakenduses pole aga vaja osa\u00fchingule ise p\u00f5hikirja koostada. Kirjutame selles artiklis p\u00f5hjalikumalt Unicounti poolt kasutatavast t\u00fc\u00fcpp\u00f5hikirjast, mis tuleb kaasa Unicounti abil osa\u00fchingu registreerimisel uue \u00e4riregistri API teenuse abil. Artiklis sisalduv kommenteeritud t\u00fc\u00fcpp\u00f5hikiri on kasutusel \u00e4riregistri API teenuse kaudu osa\u00fchingu kiirasutamisel.<\/p>\n","protected":false},"author":2,"featured_media":2662,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[150],"tags":[66],"class_list":["post-1798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-et","tag-eesti"],"acf":[],"yoast_head":"\nOsa\u00fchingu p\u00f5hikiri internetis firma asutamiseks | Unicount<\/title>\n<meta name=\"description\" content=\"\u00dche asutajaga osakapitali sissemakseta O\u00dc asutamisel Unicounti veebirakenduses pole vaja p\u00f5hikirja koostada. 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