{"id":13804,"date":"2025-09-12T10:07:53","date_gmt":"2025-09-12T10:07:53","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=13804"},"modified":"2025-09-17T14:57:26","modified_gmt":"2025-09-17T14:57:26","slug":"cegstruktura-levalas-adosemlegesen-holdingfele","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/cegstruktura\/levalas-adosemlegesen-holdingfele","title":{"rendered":"Demerger: The Tax-Neutral Way to a Holding Structure"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13804\" class=\"elementor elementor-13804\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f089b8 e-flex e-con-boxed e-con e-parent\" data-id=\"2f089b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d881049 e-con-full e-flex e-con e-child\" data-id=\"d881049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e73692f elementor-widget elementor-widget-text-editor\" data-id=\"4e73692f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"MsoNormal\">A v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra a megfelel\u0151 <b>c\u00e9gstrukt\u00fara kialak\u00edt\u00e1sa<\/b> nem puszt\u00e1n szervez\u00e9si k\u00e9rd\u00e9s \u2013 strat\u00e9giai jelent\u0151s\u00e9ggel b\u00edr a vagyonv\u00e9delem, a n\u00f6veked\u00e9s, az \u00f6r\u00f6kl\u00e9s \u00e9s az \u00fczleti kock\u00e1zatok kezel\u00e9se szempontj\u00e1b\u00f3l is. A <b>lev\u00e1l\u00e1s<\/b>, mint a t\u00e1rsas\u00e1gi \u00e1talakul\u00e1sok egyik <b>leg\u00fajabb form\u00e1ja<\/b>, 2024. janu\u00e1r 1-j\u00e9t\u0151l v\u00e1lt el\u00e9rhet\u0151v\u00e9 a magyar jogban, \u00e9s a holdingstrukt\u00far\u00e1k kialak\u00edt\u00e1s\u00e1n\u00e1l k\u00edn\u00e1l tov\u00e1bbi alternat\u00edv\u00e1t. Kifejezetten igaz ez 2025. j\u00fanius 20. ut\u00e1n, amikor a jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1s rendezett egy addig nem egy\u00e9rtelm\u0171 k\u00e9rd\u00e9st a lev\u00e1l\u00e1s ad\u00f3semlegess\u00e9g\u00e9vel kapcsolatban, amellyel a lev\u00e1l\u00e1s m\u00e9g er\u0151teljesebben jelenik meg, mint re\u00e1lis opci\u00f3 a c\u00e9gstrukt\u00fara megtervez\u00e9s\u00e9n\u00e9l.<\/p>\n<p class=\"MsoNormal\"><b>Kezdj\u00fck az elej\u00e9n. Mi is az a lev\u00e1l\u00e1s? <\/b>Anya\u2013le\u00e1nyv\u00e1llalati strukt\u00fara <b>egy l\u00e9p\u00e9sben<\/b><\/p>\n<p class=\"MsoNormal\">A <b>lev\u00e1l\u00e1s<\/b> a kiv\u00e1l\u00e1s&nbsp;speci\u00e1lis esete, amely sor\u00e1n egy m\u00e1r m\u0171k\u00f6d\u0151 t\u00e1rsas\u00e1g \u2013 annak <b>megsz\u0171n\u00e9se n\u00e9lk\u00fcl<\/b> \u2013 hoz l\u00e9tre egy \u00faj jogi szem\u00e9lyt oly m\u00f3don, hogy <b>bizonyos vagyonelemeit (pl. egy \u00fczlet\u00e1gat vagy ingatlanvagyont)<\/b> \u00e1tadja az \u00fajonnan alap\u00edtott t\u00e1rsas\u00e1gnak. A l\u00e9trej\u00f6v\u0151 t\u00e1rsas\u00e1g tagja <b>a jogel\u0151d t\u00e1rsas\u00e1g<\/b>, vagyis egy anya\u2013le\u00e1nyv\u00e1llalati strukt\u00fara alak\u00edthat\u00f3 ki ez\u00e1ltal <b>egy l\u00e9p\u00e9sben<\/b>.<\/p>\n<p class=\"MsoNormal\">Ez a forma k\u00fcl\u00f6n\u00f6sen alkalmas:<\/p>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\"><b>funkcion\u00e1lis egys\u00e9gek k\u00fcl\u00f6nv\u00e1laszt\u00e1s\u00e1ra, vagyonv\u00e9delmi c\u00e9lok el\u00e9r\u00e9s\u00e9re (<\/b>pl. az operat\u00edv tev\u00e9kenys\u00e9g lev\u00e1laszt\u00e1sa a t\u00f6bbi vagyonelemt\u0151l, \u00edgy a napi m\u0171k\u00f6d\u00e9s k\u00fcl\u00f6n t\u00e1rsas\u00e1gban zajlik, m\u00edg az ingatlanvagyon vagy a p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6k egy m\u00e1sikban maradnak),<\/li>\n<li class=\"MsoNormal\"><b>gener\u00e1ci\u00f3v\u00e1lt\u00e1s, illetve c\u00e9g\u00e9rt\u00e9kes\u00edt\u00e9s el\u0151k\u00e9sz\u00edt\u00e9s\u00e9re<\/b>. (az \u00e9rt\u00e9kes\u00edteni sz\u00e1nt \u00fczlet\u00e1gat lev\u00e1l\u00e1ssal k\u00fcl\u00f6n t\u00e1rsas\u00e1gba helyezik, \u00edgy az operat\u00edv c\u00e9g \u00e9s a meg\u0151rizni k\u00edv\u00e1nt vagyon elv\u00e1lik egym\u00e1st\u00f3l)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ecaf8e e-con-full e-flex e-con e-child\" data-id=\"5ecaf8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba15bfe elementor-widget elementor-widget-image\" data-id=\"ba15bfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025-1024x576.png\" class=\"attachment-large size-large wp-image-13817\" alt=\"\" srcset=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025-1024x576.png 1024w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025-300x169.png 300w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025-768x432.png 768w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025-1536x864.png 1536w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025-18x10.png 18w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/09\/ICT-LEGAL-blog_cikk-Levalas-abra-2025.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fc0f55 elementor-widget elementor-widget-button\" data-id=\"6fc0f55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00c9rdekelne egy szem\u00e9lyre szabott c\u00e9gstrukt\u00fara-tan\u00e1csad\u00e1s!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fe24a0 elementor-widget elementor-widget-text-editor\" data-id=\"3fe24a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>B\u00e1r a lev\u00e1l\u00e1s, mint a kiv\u00e1l\u00e1s egyik form\u00e1ja 2024. janu\u00e1r 1. \u00f3ta l\u00e9tezik, m\u00e9gis volt egy fontos jog\u00e9rtelmez\u00e9si vita?<\/strong><\/p><p>A t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (Tao tv.) szerint a sz\u00e9tv\u00e1l\u00e1s azon esetei min\u0151s\u00fclnek kedvezm\u00e9nyezett \u00e1talakul\u00e1snak, amelyekben a jogel\u0151d tagjai r\u00e9szesed\u00e9st szereznek a jogut\u00f3dban. A lev\u00e1l\u00e1s azonban ebbe a k\u00f6rbe nem illeszkedik. Ebb\u0151l ad\u00f3d\u00f3an t\u00f6bb szak\u00e9rt\u0151i \u00e1ll\u00e1spont sem <strong>tekintette a lev\u00e1l\u00e1st ad\u00f3semleges jog\u00fcgyletnek<\/strong>, amib\u0151l az k\u00f6vetkezett, hogy a lev\u00e1l\u00e1s adott esetben t\u00e1rsas\u00e1gi ad\u00f3 \u00e9s illet\u00e9k fizet\u00e9si k\u00f6telezetts\u00e9ggel j\u00e1rna.<\/p><p>Ez az \u00e9rtelmez\u00e9s a lev\u00e1l\u00e1st egy\u00e9rtelm\u0171 <strong>versenyh\u00e1tr\u00e1nyba hozta<\/strong> m\u00e1s struktur\u00e1l\u00e1si form\u00e1kkal (pl. kiv\u00e1l\u00e1s, beolvad\u00e1s) szemben.<\/p><p><strong>Ny\u00e1ron j\u00f6tt a fordulat: 2025. j\u00fanius 20-t\u00f3l ad\u00f3semleges<\/strong><\/p><p>A <strong>2025-\u00f6s tavaszi ad\u00f3csomag <\/strong>(egyes ad\u00f3k\u00f6telezetts\u00e9gekr\u0151l \u00e9s egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2025. \u00e9vi LIV. t\u00f6rv\u00e9ny) tiszt\u00e1zta a jogk\u00e9rd\u00e9st a Tao tv. <strong>4. \u00a7 23\/b. pontj\u00e1t<\/strong> az al\u00e1bbiakkal eg\u00e9sz\u00edtette ki:<\/p><p>\u201eKedvezm\u00e9nyezett eszk\u00f6z\u00e1truh\u00e1z\u00e1snak min\u0151s\u00fcl [&#8230;] a <strong><u>lev\u00e1l\u00e1s<\/u><\/strong>, felt\u00e9ve, hogy a jog\u00fcgyletet val\u00f3s gazdas\u00e1gi, kereskedelmi okok alapozz\u00e1k meg, azzal, hogy a val\u00f3s gazdas\u00e1gi, kereskedelmi okok fenn\u00e1ll\u00e1s\u00e1t az ad\u00f3z\u00f3 k\u00f6teles bizony\u00edtani.\u201d<\/p><p>Ez azt jelenti, hogy a jogalkot\u00f3 a jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1ssal \u00e9s az ahhoz f\u0171z\u00f6tt indokol\u00e1ssal egy\u00e9rtelm\u0171s\u00edtette, hogy a lev\u00e1l\u00e1s t\u00e1rsas\u00e1gi ad\u00f3 szempontb\u00f3l is ad\u00f3semlegesnek tekinthet\u0151, amennyiben azt val\u00f3s gazdas\u00e1gi vagy \u00fczleti indok alapozza meg.<\/p><p>A jogalkot\u00f3i indokol\u00e1s a m\u00f3dos\u00edt\u00e1st \u201e<strong>jogalkalmaz\u00e1st el\u0151seg\u00edt\u0151 pontos\u00edt\u00f3 kieg\u00e9sz\u00edt\u00e9sk\u00e9nt<\/strong>\u201d \u00e9rtelmezte, amely alapj\u00e1n megalapozottan felt\u00e9telezhet\u0151, hogy a lev\u00e1l\u00e1s \u2013 m\u00e1r bevezet\u00e9s\u00e9t\u0151l kezd\u0151d\u0151en \u2013 <strong>a jogalkot\u00f3i sz\u00e1nd\u00e9k szerint is<\/strong> a kedvezm\u00e9nyezett strukt\u00far\u00e1k k\u00f6z\u00e9 tartozott volna.<\/p><p>A 2025-\u00f6s pontos\u00edt\u00e1s teh\u00e1t nem \u00faj szab\u00e1lyt teremtett, hanem azt a kor\u00e1bbi \u2013 de eddig nem egy\u00e9rtelm\u0171 \u2013 jogalkot\u00f3i koncepci\u00f3t er\u0151s\u00edtette meg, hogy a lev\u00e1l\u00e1s is ad\u00f3semleges jog\u00fcgylet.<\/p><p>A lev\u00e1l\u00e1son azon t\u00e1rsas\u00e1goknak \u00e9rdemes gondolkodni, amelyek m\u0171k\u00f6d\u00e9s\u00fck \u00e1tl\u00e1that\u00f3bb\u00e1 t\u00e9tel\u00e9re, vagyonuk biztons\u00e1gosabb elhat\u00e1rol\u00e1s\u00e1ra, befektet\u0151 bevon\u00e1s\u00e1ra vagy \u00e9ppen a gener\u00e1ci\u00f3v\u00e1lt\u00e1s \u00e9s egy j\u00f6v\u0151beli c\u00e9g\u00e9rt\u00e9kes\u00edt\u00e9s z\u00f6kken\u0151mentes el\u0151k\u00e9sz\u00edt\u00e9s\u00e9re t\u00f6rekednek.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39f24882 e-flex e-con-boxed e-con e-parent\" data-id=\"39f24882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-996b55b elementor-widget elementor-widget-button\" data-id=\"996b55b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tervezz\u00fcnk egy ad\u00f3hat\u00e9kony lev\u00e1l\u00e1st!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1668f90 elementor-widget elementor-widget-text-editor\" data-id=\"1668f90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 16px; font-family: 'Libre Franklin', sans-serif; margin-block-end: 13px;\"><strong>C\u00e9gstrukt\u00fara \u00e1talak\u00edt\u00e1son gondolkodik?\u00a0<\/strong>Az\u00a0<strong>ICT Eur\u00f3pa LEGAL<\/strong>\u00a0\u00fcgyv\u00e9di irod\u00e1n\u00e1l\u00a0<strong>komplex c\u00e9gstrukt\u00fara-tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1st<\/strong>\u00a0ny\u00fajtunk, amely lefedi a teljes folyamatot:<\/p><ol><li><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>Helyzetelemz\u00e9s<\/b><\/span><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>\u00a0<\/b>\u2013 megl\u00e9v\u0151 \u00fczleti \u00e9s vagyoni strukt\u00fara \u00e1tvil\u00e1g\u00edt\u00e1sa, az egyedi c\u00e9lok \u00e9s ig\u00e9nyek azonos\u00edt\u00e1sa,<\/span><\/li><li><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>Strat\u00e9giai koncepci\u00f3<\/b><\/span><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\">\u00a0\u2013 A megfelel\u0151 strukt\u00fara kialak\u00edt\u00e1sa \u00e9s a strat\u00e9giai indokok pontos megfogalmaz\u00e1sa, amely az ad\u00f3mentess\u00e9g kulcsa,<\/span><\/li><li><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>Jogi lebonyol\u00edt\u00e1s<\/b><\/span><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>\u00a0<\/b>\u2013 Teljes k\u00f6r\u0171 t\u00e1mogat\u00e1s az \u00c1talakul\u00e1s, egyes\u00fcl\u00e9s, sz\u00e9tv\u00e1l\u00e1s jogi folyamataiban a tervez\u00e9st\u0151l a c\u00e9gb\u00edr\u00f3s\u00e1gi bejegyz\u00e9sig.<\/span><\/li><li><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>Ad\u00f3optimaliz\u00e1l\u00e1s<\/b><\/span><span style=\"font-family: inherit; font-size: inherit; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><b>\u00a0<\/b>\u2013Tapasztalt jogi \u00e9s ad\u00f3z\u00e1si szak\u00e9rt\u0151ink seg\u00edtenek olyan c\u00e9gstrukt\u00far\u00e1t kialak\u00edtani, amely biztons\u00e1gos \u00e9s k\u00f6lts\u00e9ghat\u00e9kony m\u0171k\u00f6d\u00e9st biztos\u00edt.<\/span><\/li><\/ol><p style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; font-size: 16px; font-family: 'Libre Franklin', sans-serif; margin-block-end: 13px;\"><strong>A cikk szerz\u0151je<\/strong>: Dr. Zsidi Roland, LLM, az ICT LEGAL vezet\u0151 \u00fcgyv\u00e9dje, partnere<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4da518 e-con-full e-flex e-con e-child\" data-id=\"b4da518\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11823ff elementor-widget elementor-widget-button\" data-id=\"11823ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Szeretn\u00e9k egy ingyenes konzult\u00e1ci\u00f3t!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra a megfelel\u0151 c\u00e9gstrukt\u00fara kialak\u00edt\u00e1sa nem puszt\u00e1n szervez\u00e9si k\u00e9rd\u00e9s \u2013 strat\u00e9giai jelent\u0151s\u00e9ggel b\u00edr a vagyonv\u00e9delem, a n\u00f6veked\u00e9s, az \u00f6r\u00f6kl\u00e9s \u00e9s az \u00fczleti kock\u00e1zatok kezel\u00e9se szempontj\u00e1b\u00f3l is. A lev\u00e1l\u00e1s, mint a t\u00e1rsas\u00e1gi \u00e1talakul\u00e1sok egyik leg\u00fajabb form\u00e1ja, 2024. janu\u00e1r 1-j\u00e9t\u0151l v\u00e1lt el\u00e9rhet\u0151v\u00e9 a magyar jogban, \u00e9s a holdingstrukt\u00far\u00e1k kialak\u00edt\u00e1s\u00e1n\u00e1l k\u00edn\u00e1l tov\u00e1bbi alternat\u00edv\u00e1t. Kifejezetten igaz ez 2025. j\u00fanius 20. ut\u00e1n, amikor a jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1s rendezett egy addig nem egy\u00e9rtelm\u0171 k\u00e9rd\u00e9st a lev\u00e1l\u00e1s ad\u00f3semlegess\u00e9g\u00e9vel kapcsolatban, amellyel a lev\u00e1l\u00e1s m\u00e9g er\u0151teljesebben jelenik meg, mint re\u00e1lis opci\u00f3 a c\u00e9gstrukt\u00fara megtervez\u00e9s\u00e9n\u00e9l.<\/p>","protected":false},"author":3,"featured_media":13809,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,25],"tags":[49,44,45,46,50,47,48,51],"class_list":["post-13804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas","category-jogi-tanacsadas","tag-cegcsoport","tag-cegertek","tag-cegertekesites","tag-ceglevalas","tag-cegstruktura","tag-generaciovaltas","tag-vagyonvedelem","tag-vallalatstruktura"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lev\u00e1l\u00e1s: ad\u00f3semleges \u00fat a holdingstrukt\u00fara fel\u00e9 - ICTEuropa<\/title>\n<meta name=\"description\" content=\"A lev\u00e1l\u00e1s \u00faj lehet\u0151s\u00e9g a c\u00e9gtulajdonosoknak: ad\u00f3semleges megold\u00e1s holdingstrukt\u00fara kialak\u00edt\u00e1s\u00e1ra, c\u00e9g\u00e9rt\u00e9kes\u00edt\u00e9sre \u00e9s vagyonv\u00e9delemre. 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