{"id":8528,"date":"2026-06-20T13:06:59","date_gmt":"2026-06-20T11:06:59","guid":{"rendered":"https:\/\/dobrocsi.com\/?p=8528"},"modified":"2026-08-30T11:41:32","modified_gmt":"2026-08-30T09:41:32","slug":"ugyvezeto-felelossege-ceges-tartozasokert","status":"publish","type":"post","link":"https:\/\/dobrocsi.com\/hu\/ugyvezeto-felelossege-ceges-tartozasokert\/","title":{"rendered":"\u00dcgyvezet\u0151 felel\u0151ss\u00e9ge c\u00e9ges tartoz\u00e1sok\u00e9rt \u2013 mikor felelhet mag\u00e1nvagyon\u00e1val?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Egy v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00e9se sor\u00e1n el\u0151fordulhat, hogy a c\u00e9g fizet\u00e9si neh\u00e9zs\u00e9gbe ker\u00fcl. Elmaradnak a vev\u0151i kifizet\u00e9sek, n\u0151nek a besz\u00e1ll\u00edt\u00f3i tartoz\u00e1sok, NAV-tartoz\u00e1s keletkezik, vagy egy hitelez\u0151 fizet\u00e9si felsz\u00f3l\u00edt\u00e1st, fizet\u00e9si meghagy\u00e1st, esetleg <strong><a href=\"\/hu\/felszamolasi-kerelmet-kapott-a-ceg-mit-lehet-tenni\/\">felsz\u00e1mol\u00e1si k\u00e9relmet k\u00fcld<\/a><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ilyenkor az egyik leggyakoribb \u00fcgyvezet\u0151i k\u00e9rd\u00e9s az, hogy a c\u00e9g tartoz\u00e1sai\u00e9rt felelhet-e az \u00fcgyvezet\u0151 a saj\u00e1t mag\u00e1nvagyon\u00e1val.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1lasz r\u00f6viden: f\u0151szab\u00e1ly szerint a c\u00e9g tartoz\u00e1sai\u00e9rt maga a c\u00e9g felel, nem automatikusan az \u00fcgyvezet\u0151. Ez azonban nem jelenti azt, hogy az \u00fcgyvezet\u0151nek ne lehetne szem\u00e9lyes felel\u0151ss\u00e9ge. Bizonyos esetekben, k\u00fcl\u00f6n\u00f6sen fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzetben, a vezet\u0151 tiszts\u00e9gvisel\u0151 d\u00f6nt\u00e9seit m\u00e1r nem kiz\u00e1r\u00f3lag a tulajdonosi \u00e9rdekek, hanem a hitelez\u0151k \u00e9rdekeinek figyelembev\u00e9tel\u00e9vel kell meghozni.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">F\u0151szab\u00e1ly: a kft. tartoz\u00e1sa nem az \u00fcgyvezet\u0151 mag\u00e1ntartoz\u00e1sa<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A korl\u00e1tolt felel\u0151ss\u00e9g\u0171 t\u00e1rsas\u00e1g egyik alapvet\u0151 jellemz\u0151je, hogy a t\u00e1rsas\u00e1g a saj\u00e1t vagyon\u00e1val felel a k\u00f6telezetts\u00e9gei\u00e9rt. Ez azt jelenti, hogy ha egy kft.-nek tartoz\u00e1sa van, akkor a hitelez\u0151 f\u0151szab\u00e1ly szerint a c\u00e9ggel szemben \u00e9rv\u00e9nyes\u00edtheti a k\u00f6vetel\u00e9s\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nmag\u00e1ban teh\u00e1t az, hogy egy c\u00e9gnek tartoz\u00e1sa van, nem jelenti azt, hogy az \u00fcgyvezet\u0151nek saj\u00e1t zsebb\u0151l kellene azt megfizetnie. Az \u00fcgyvezet\u0151 nem v\u00e1lik automatikusan kezesk\u00e9nt vagy ad\u00f3sk\u00e9nt felel\u0151ss\u00e9 puszt\u00e1n az\u00e9rt, mert \u0151 vezette a t\u00e1rsas\u00e1got.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Polg\u00e1ri T\u00f6rv\u00e9nyk\u00f6nyv szerint a vezet\u0151 tiszts\u00e9gvisel\u0151 az \u00fcgyvezet\u00e9si tev\u00e9kenys\u00e9ge sor\u00e1n a jogi szem\u00e9lynek okozott k\u00e1rok\u00e9rt a jogi szem\u00e9llyel szemben felel. Harmadik szem\u00e9lynek okozott k\u00e1rok\u00e9rt f\u0151szab\u00e1ly szerint a jogi szem\u00e9ly felel, a vezet\u0151 tiszts\u00e9gvisel\u0151 pedig akkor felelhet a jogi szem\u00e9llyel egyetemlegesen, ha a k\u00e1rt sz\u00e1nd\u00e9kosan okozta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez\u00e9rt fontos k\u00fcl\u00f6nbs\u00e9get tenni a k\u00f6vetkez\u0151k k\u00f6z\u00f6tt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a c\u00e9g tartoz\u00e1sa,<\/li>\n\n\n\n<li>az \u00fcgyvezet\u0151 t\u00e1rsas\u00e1ggal szembeni felel\u0151ss\u00e9ge,<\/li>\n\n\n\n<li>az \u00fcgyvezet\u0151 hitelez\u0151kkel szembeni felel\u0151ss\u00e9ge,<\/li>\n\n\n\n<li>\u00e9s az \u00fcgyvezet\u0151 esetleges b\u00fcntet\u0151jogi vagy ad\u00f3jogi felel\u0151ss\u00e9ge.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ezek nem ugyanazok, \u00e9s nem is ugyanazok a felt\u00e9teleik.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mikor mer\u00fclhet fel m\u00e9gis az \u00fcgyvezet\u0151 szem\u00e9lyes felel\u0151ss\u00e9ge?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00fcgyvezet\u0151 szem\u00e9lyes felel\u0151ss\u00e9ge tipikusan akkor ker\u00fcl el\u0151t\u00e9rbe, amikor a t\u00e1rsas\u00e1g m\u00e1r fizet\u00e9si neh\u00e9zs\u00e9ggel k\u00fczd, a hitelez\u0151k k\u00f6vetel\u00e9sei nem t\u00e9r\u00fclnek meg, \u00e9s felmer\u00fcl, hogy az \u00fcgyvezet\u0151 a c\u00e9g vagyon\u00e1val, m\u0171k\u00f6d\u00e9s\u00e9vel vagy d\u00f6nt\u00e9seivel kapcsolatban nem az elv\u00e1rhat\u00f3 gondoss\u00e1ggal j\u00e1rt el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6sen kock\u00e1zatos lehet p\u00e9ld\u00e1ul, ha az \u00fcgyvezet\u0151:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a c\u00e9g vagyon\u00e1t indokolatlanul kivonja vagy m\u00e1snak \u00e1tengedi;<\/li>\n\n\n\n<li>egyes hitelez\u0151ket indokolatlanul el\u0151nyben r\u00e9szes\u00edt;<\/li>\n\n\n\n<li>\u00fajabb k\u00f6telezetts\u00e9geket v\u00e1llal \u00fagy, hogy l\u00e1that\u00f3an nincs re\u00e1lis fedezet;<\/li>\n\n\n\n<li>nem tartja rendben a c\u00e9g iratait, k\u00f6nyvel\u00e9s\u00e9t;<\/li>\n\n\n\n<li>nem ad val\u00f3s t\u00e1j\u00e9koztat\u00e1st a t\u00e1rsas\u00e1g p\u00e9nz\u00fcgyi helyzet\u00e9r\u0151l;<\/li>\n\n\n\n<li>nem tesz id\u0151ben l\u00e9p\u00e9seket a fizet\u00e9sk\u00e9ptelens\u00e9gi helyzet kezel\u00e9s\u00e9re;<\/li>\n\n\n\n<li>a hitelez\u0151i \u00e9rdekeket figyelmen k\u00edv\u00fcl hagyva folytatja a m\u0171k\u00f6d\u00e9st.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A vezet\u0151 tiszts\u00e9gvisel\u0151 hitelez\u0151kkel szembeni felel\u0151ss\u00e9ge els\u0151sorban akkor mer\u00fclhet fel, ha a t\u00e1rsas\u00e1g fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzetbe ker\u00fcl, \u00e9s ezt k\u00f6vet\u0151en az \u00fcgyvezet\u0151 nem a hitelez\u0151k \u00e9rdekeinek figyelembev\u00e9tel\u00e9vel j\u00e1r el. A b\u00edr\u00f3s\u00e1gi gyakorlat szerint a felel\u0151ss\u00e9g meg\u00e1llap\u00edt\u00e1s\u00e1hoz nem elegend\u0151 \u00f6nmag\u00e1ban a fizet\u00e9sk\u00e9ptelens\u00e9g t\u00e9nye, hanem azt is vizsg\u00e1lni kell, hogy az \u00fcgyvezet\u0151 konkr\u00e9t magatart\u00e1sa vagy mulaszt\u00e1sa mik\u00e9nt hatott a hitelez\u0151i ig\u00e9nyek kiel\u00e9g\u00edt\u00e9s\u00e9re.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mit jelent a fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzet?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzet nem felt\u00e9tlen\u00fcl azt jelenti, hogy a c\u00e9g ellen m\u00e1r felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s indult. A probl\u00e9ma sokszor enn\u00e9l kor\u00e1bban kezd\u0151dik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ilyen helyzet \u00e1llhat fenn p\u00e9ld\u00e1ul akkor, amikor az \u00fcgyvezet\u0151 sz\u00e1m\u00e1ra m\u00e1r el\u0151re l\u00e1that\u00f3, hogy a t\u00e1rsas\u00e1g nem lesz k\u00e9pes esed\u00e9kes tartoz\u00e1sait hat\u00e1rid\u0151ben teljes\u00edteni. Ez lehet tart\u00f3s likvidit\u00e1si probl\u00e9ma, jelent\u0151s lej\u00e1rt tartoz\u00e1s, v\u00e9grehajt\u00e1s, NAV-inkassz\u00f3, t\u00f6meges besz\u00e1ll\u00edt\u00f3i k\u00f6vetel\u00e9s vagy olyan p\u00e9nz\u00fcgyi helyzet, amelyben a c\u00e9g m\u0171k\u00f6d\u00e9se m\u00e1r nem finansz\u00edrozhat\u00f3 biztons\u00e1gosan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ett\u0151l az id\u0151pontt\u00f3l kezdve az \u00fcgyvezet\u0151 mozg\u00e1stere besz\u0171k\u00fcl. Nem elegend\u0151 azt n\u00e9zni, hogy mi lenne el\u0151ny\u00f6s a tulajdonosnak vagy a c\u00e9g r\u00f6vid t\u00e1v\u00fa m\u0171k\u00f6d\u00e9s\u00e9nek. Figyelembe kell venni azt is, hogy a d\u00f6nt\u00e9sek ne ronts\u00e1k indokolatlanul a hitelez\u0151k kiel\u00e9g\u00edt\u00e9si es\u00e9lyeit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez a gyakorlatban azt jelenti, hogy egy \u00fcgyvezet\u0151nek ilyen helyzetben k\u00fcl\u00f6n\u00f6sen k\u00f6r\u00fcltekint\u0151en kell elj\u00e1rnia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>milyen kifizet\u00e9seket teljes\u00edt;<\/li>\n\n\n\n<li>milyen \u00faj szerz\u0151d\u00e9seket k\u00f6t;<\/li>\n\n\n\n<li>milyen vagyonelemeket \u00e9rt\u00e9kes\u00edt;<\/li>\n\n\n\n<li>milyen k\u00f6telezetts\u00e9geket v\u00e1llal;<\/li>\n\n\n\n<li>milyen t\u00e1j\u00e9koztat\u00e1st ad a hitelez\u0151knek, partnereknek, tagoknak;<\/li>\n\n\n\n<li>\u00e9s milyen dokumentumokkal tudja k\u00e9s\u0151bb igazolni d\u00f6nt\u00e9sei indokait.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Milyen hib\u00e1k vezethetnek szem\u00e9lyes felel\u0151ss\u00e9ghez?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00fcgyvezet\u0151 felel\u0151ss\u00e9ge mindig az adott \u00fcgy konkr\u00e9t k\u00f6r\u00fclm\u00e9nyeit\u0151l f\u00fcgg. Nincs olyan automatikus szab\u00e1ly, hogy egy sikertelen v\u00e1llalkoz\u00e1s miatt az \u00fcgyvezet\u0151 biztosan felel. A v\u00e1llalkoz\u00e1s kock\u00e1zattal j\u00e1r, \u00e9s \u00f6nmag\u00e1ban egy rossz \u00fczleti d\u00f6nt\u00e9s vagy piaci vesztes\u00e9g m\u00e9g nem felt\u00e9tlen\u00fcl jelent jogellenes \u00fcgyvezet\u0151i magatart\u00e1st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vannak azonban olyan helyzetek, amelyek kifejezetten kock\u00e1zatosak.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">1. Vagyonkiment\u00e9s<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyik legs\u00falyosabb eset, amikor a fizet\u00e9si neh\u00e9zs\u00e9ggel k\u00fczd\u0151 t\u00e1rsas\u00e1g vagyon\u00e1t az \u00fcgyvezet\u0151 kivonja, \u00e1truh\u00e1zza, kapcsolt v\u00e1llalkoz\u00e1sba viszi \u00e1t, vagy olyan \u00fcgyletet k\u00f6t, amelynek k\u00f6vetkezt\u00e9ben a hitelez\u0151k kiel\u00e9g\u00edt\u00e9si es\u00e9lye cs\u00f6kken.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ilyen lehet p\u00e9ld\u00e1ul, ha a c\u00e9g \u00e9rt\u00e9kes eszk\u00f6zeit piaci \u00e1r alatt \u00e9rt\u00e9kes\u00edtik, ha a k\u00e9szleteket vagy g\u00e9peket egy m\u00e1sik t\u00e1rsas\u00e1g veszi \u00e1t val\u00f3s ellen\u00e9rt\u00e9k n\u00e9lk\u00fcl, vagy ha a c\u00e9g bev\u00e9telei m\u00e1r nem a t\u00e1rsas\u00e1ghoz, hanem m\u00e1s \u00e9rdekelts\u00e9ghez ker\u00fclnek.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">2. Egyes hitelez\u0151k indokolatlan el\u0151nyben r\u00e9szes\u00edt\u00e9se<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzetben k\u00fcl\u00f6n\u00f6sen probl\u00e9m\u00e1s lehet, ha az \u00fcgyvezet\u0151 \u00f6nk\u00e9nyesen kiv\u00e1laszt bizonyos hitelez\u0151ket, akiket teljes eg\u00e9sz\u00e9ben kifizet, mik\u00f6zben m\u00e1s hitelez\u0151k k\u00f6vetel\u00e9sei kiel\u00e9g\u00edtetlenek maradnak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Term\u00e9szetesen nem minden szelekt\u00edv fizet\u00e9s jogellenes. Lehetnek olyan kifizet\u00e9sek, amelyek a m\u0171k\u00f6d\u00e9s fenntart\u00e1s\u00e1hoz, a vagyon meg\u0151rz\u00e9s\u00e9hez vagy a nagyobb k\u00e1r elker\u00fcl\u00e9s\u00e9hez sz\u00fcks\u00e9gesek. A k\u00e9rd\u00e9s mindig az, hogy az \u00fcgyvezet\u0151 tudja-e k\u00e9s\u0151bb objekt\u00edven indokolni, mi\u00e9rt volt sz\u00fcks\u00e9ges az adott d\u00f6nt\u00e9s.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">3. \u00dajabb k\u00f6telezetts\u00e9gek v\u00e1llal\u00e1sa fedezet n\u00e9lk\u00fcl<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Ha a c\u00e9g m\u00e1r l\u00e1that\u00f3an nem tudja teljes\u00edteni kor\u00e1bbi tartoz\u00e1sait, k\u00fcl\u00f6n\u00f6sen kock\u00e1zatos lehet \u00fajabb szerz\u0151d\u00e9seket k\u00f6tni, \u00fajabb \u00e1rut rendelni, szolg\u00e1ltat\u00e1st ig\u00e9nybe venni vagy hitelt felvenni \u00fagy, hogy nincs re\u00e1lis fedezet a teljes\u00edt\u00e9sre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ilyenkor felmer\u00fclhet, hogy az \u00fcgyvezet\u0151 a partnerrel szemben nem j\u00e1rt el tisztess\u00e9gesen, ha a szerz\u0151d\u00e9sk\u00f6t\u00e9skor m\u00e1r tudta vagy tudnia kellett, hogy a c\u00e9g nem lesz k\u00e9pes fizetni.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">4. Iratok, k\u00f6nyvel\u00e9s, besz\u00e1mol\u00f3k hi\u00e1nya<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A rendezetlen k\u00f6nyvel\u00e9s, hi\u00e1nyz\u00f3 iratok, elmaradt besz\u00e1mol\u00f3k vagy \u00e1t nem adott c\u00e9ges dokumentumok nemcsak adminisztrat\u00edv probl\u00e9m\u00e1t jelentenek. Ezek k\u00e9s\u0151bb az \u00fcgyvezet\u0151 felel\u0151ss\u00e9g\u00e9nek meg\u00edt\u00e9l\u00e9s\u00e9n\u00e9l is jelent\u0151s\u00e9ggel b\u00edrhatnak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Egy fizet\u00e9sk\u00e9ptelens\u00e9gi helyzetben az \u00fcgyvezet\u0151nek k\u00fcl\u00f6n\u00f6sen fontos, hogy a c\u00e9g gazdas\u00e1gi d\u00f6nt\u00e9sei, p\u00e9nz\u00fcgyi helyzete \u00e9s szerz\u0151d\u00e9ses kapcsolatai ut\u00f3bb is rekonstru\u00e1lhat\u00f3k legyenek.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">5. A tagok vagy tulajdonosok k\u00e9sedelmes t\u00e1j\u00e9koztat\u00e1sa<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Ha a t\u00e1rsas\u00e1g p\u00e9nz\u00fcgyi helyzete jelent\u0151sen romlik, az \u00fcgyvezet\u0151nek a tulajdonosok fel\u00e9 is t\u00e1j\u00e9koztat\u00e1si \u00e9s int\u00e9zked\u00e9si k\u00f6telezetts\u00e9ge lehet. Egyes esetekben taggy\u0171l\u00e9si d\u00f6nt\u00e9sre, t\u0151kerendez\u00e9sre, reorganiz\u00e1ci\u00f3ra, cs\u0151delj\u00e1r\u00e1s m\u00e9rlegel\u00e9s\u00e9re vagy m\u00e1s jogi l\u00e9p\u00e9sre lehet sz\u00fcks\u00e9g.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A K\u00faria gyakorlat\u00e1ban is megjelent, hogy a vezet\u0151 tiszts\u00e9gvisel\u0151i felel\u0151ss\u00e9g vizsg\u00e1latakor jelent\u0151s\u00e9ge lehet annak, hogy az \u00fcgyvezet\u0151 megtette-e a t\u00e1rsas\u00e1gi jogi szab\u00e1lyokb\u00f3l fakad\u00f3 sz\u00fcks\u00e9ges l\u00e9p\u00e9seket, p\u00e9ld\u00e1ul a taggy\u0171l\u00e9s \u00f6sszeh\u00edv\u00e1s\u00e1t.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Felel-e az \u00fcgyvezet\u0151, ha a c\u00e9g felsz\u00e1mol\u00e1s al\u00e1 ker\u00fcl?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nmag\u00e1ban a felsz\u00e1mol\u00e1s elrendel\u00e9se m\u00e9g nem jelenti azt, hogy az \u00fcgyvezet\u0151 szem\u00e9lyesen felel a c\u00e9g tartoz\u00e1sai\u00e9rt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s azonban olyan helyzet, amelyben a hitelez\u0151k, a felsz\u00e1mol\u00f3 vagy m\u00e1s \u00e9rintettek vizsg\u00e1lhatj\u00e1k, hogy a vezet\u0151 tiszts\u00e9gvisel\u0151 kor\u00e1bban hogyan j\u00e1rt el. Ha felmer\u00fcl, hogy az \u00fcgyvezet\u0151 a fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzet be\u00e1llta ut\u00e1n nem a hitelez\u0151i \u00e9rdekek figyelembev\u00e9tel\u00e9vel l\u00e1tta el feladatait, akkor felel\u0151ss\u00e9gi ig\u00e9ny is el\u0151terjeszthet\u0151 lehet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Cs\u0151dt\u00f6rv\u00e9ny alapj\u00e1n a vezet\u0151 tiszts\u00e9gvisel\u0151 felel\u0151ss\u00e9ge k\u00fcl\u00f6n\u00f6sen akkor ker\u00fclhet sz\u00f3ba, ha a vezet\u0151i magatart\u00e1s k\u00f6vetkezt\u00e9ben a t\u00e1rsas\u00e1g vagyona cs\u00f6kkent, vagy a hitelez\u0151i k\u00f6vetel\u00e9sek kiel\u00e9g\u00edt\u00e9se m\u00e1s okb\u00f3l meghi\u00fasult. A K\u00faria egyik d\u00f6nt\u00e9se szerint a Cstv. 33\/A. \u00a7 szerinti felel\u0151ss\u00e9g meg\u00e1llap\u00edt\u00e1s\u00e1hoz vizsg\u00e1lni kell a fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzetet, a hitelez\u0151i \u00e9rdekek figyelmen k\u00edv\u00fcl hagy\u00e1s\u00e1t \u00e9s azt, hogy a vezet\u0151i int\u00e9zked\u00e9s vagy mulaszt\u00e1s hogyan hi\u00fas\u00edthatta meg a hitelez\u0151i ig\u00e9nyek kiel\u00e9g\u00edt\u00e9s\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez\u00e9rt egy felsz\u00e1mol\u00e1ssal \u00e9rintett c\u00e9g \u00fcgyvezet\u0151j\u00e9nek nemcsak arra kell figyelnie, hogy a c\u00e9g milyen tartoz\u00e1sokkal rendelkezik, hanem arra is, hogy a kor\u00e1bbi d\u00f6nt\u00e9sei megfelel\u0151en dokument\u00e1ltak \u00e9s indokolhat\u00f3k legyenek.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mit tehet az \u00fcgyvezet\u0151, ha a c\u00e9g fizet\u00e9si neh\u00e9zs\u00e9gbe ker\u00fclt?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A legfontosabb, hogy az \u00fcgyvezet\u0151 ne v\u00e1rja meg, am\u00edg a helyzet kezelhetetlenn\u00e9 v\u00e1lik. Min\u00e9l kor\u00e1bban t\u00f6rt\u00e9nik jogi \u00e9s p\u00e9nz\u00fcgyi \u00e1ttekint\u00e9s, ann\u00e1l <strong><a href=\"\/hu\/csodeljaras-es-csodvedelem\/\">t\u00f6bb lehet\u0151s\u00e9g marad<\/a><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fizet\u00e9si neh\u00e9zs\u00e9g eset\u00e9n \u00e9rdemes legal\u00e1bb az al\u00e1bbiakat megvizsg\u00e1lni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pontosan milyen tartoz\u00e1sok \u00e1llnak fenn;<\/li>\n\n\n\n<li>mely k\u00f6vetel\u00e9sek lej\u00e1rtak, vitatottak vagy nem vitatottak;<\/li>\n\n\n\n<li>van-e re\u00e1lis lehet\u0151s\u00e9g r\u00e9szletfizet\u00e9sre vagy egyezs\u00e9gre;<\/li>\n\n\n\n<li>indokolt-e fizet\u00e9si felsz\u00f3l\u00edt\u00e1sra vagy felsz\u00e1mol\u00e1si fenyeget\u00e9sre reag\u00e1lni;<\/li>\n\n\n\n<li>sz\u00fcks\u00e9ges-e cs\u0151delj\u00e1r\u00e1s, reorganiz\u00e1ci\u00f3 vagy m\u00e1s v\u00e1ls\u00e1gkezel\u00e9si l\u00e9p\u00e9s;<\/li>\n\n\n\n<li>milyen szerz\u0151d\u00e9seket kell felmondani, m\u00f3dos\u00edtani vagy \u00fajrat\u00e1rgyalni;<\/li>\n\n\n\n<li>milyen \u00fcgyvezet\u0151i d\u00f6nt\u00e9seket kell \u00edr\u00e1sban dokument\u00e1lni;<\/li>\n\n\n\n<li>milyen kock\u00e1zatot jelenthet a tov\u00e1bbi m\u0171k\u00f6d\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A legrosszabb megold\u00e1s \u00e1ltal\u00e1ban az, ha az \u00fcgyvezet\u0151 nem reag\u00e1l az iratokra, nem veszi \u00e1t a leveleket, nem vitatja id\u0151ben a k\u00f6vetel\u00e9st, vagy inform\u00e1lis meg\u00e1llapod\u00e1sokban b\u00edzik \u00edr\u00e1sos dokument\u00e1ci\u00f3 n\u00e9lk\u00fcl.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mikor \u00e9rdemes \u00fcgyv\u00e9dhez fordulni?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dcgyv\u00e9dhez nemcsak akkor \u00e9rdemes fordulni, amikor a c\u00e9g ellen m\u00e1r felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s indult. Sok esetben m\u00e1r j\u00f3val kor\u00e1bban sz\u00fcks\u00e9ges lehet jogi seg\u00edts\u00e9g.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6sen indokolt \u00fcgyv\u00e9d bevon\u00e1sa, ha a c\u00e9g:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>fizet\u00e9si felsz\u00f3l\u00edt\u00e1st kapott;<\/li>\n\n\n\n<li>fizet\u00e9si meghagy\u00e1st kapott;<\/li>\n\n\n\n<li>felsz\u00e1mol\u00e1si k\u00e9relemmel fenyegetik;<\/li>\n\n\n\n<li>has <strong><a href=\"\/hu\/felszamolasi-kerelmet-kapott-a-ceg-mit-lehet-tenni\/\">felsz\u00e1mol\u00e1si k\u00e9relmet kapott<\/a><\/strong>;<\/li>\n\n\n\n<li>NAV-tartoz\u00e1st halmozott fel;<\/li>\n\n\n\n<li>v\u00e9grehajt\u00e1si elj\u00e1r\u00e1ssal \u00e9rintett;<\/li>\n\n\n\n<li><strong><a href=\"\/hu\/csodeljaras-es-csodvedelem\/\">t\u00f6bb besz\u00e1ll\u00edt\u00f3 fel\u00e9 is lej\u00e1rt tartoz\u00e1ssal rendelkezik<\/a><\/strong>;<\/li>\n\n\n\n<li>tulajdonosi vit\u00e1val, \u00fcgyvezet\u0151v\u00e1lt\u00e1ssal vagy t\u0151kehi\u00e1nnyal k\u00fczd;<\/li>\n\n\n\n<li>vagy az \u00fcgyvezet\u0151 att\u00f3l tart, hogy szem\u00e9lyes felel\u0151ss\u00e9ge mer\u00fclhet fel.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Egy j\u00f3l el\u0151k\u00e9sz\u00edtett jogi strat\u00e9gia seg\u00edthet abban, hogy az \u00fcgyvezet\u0151 ne hozzon k\u00e9s\u0151bb t\u00e1madhat\u00f3 d\u00f6nt\u00e9seket, megfelel\u0151en dokument\u00e1lja a l\u00e9p\u00e9seit, \u00e9s id\u0151ben felismerje, mikor kell egyezs\u00e9get k\u00f6tni, k\u00f6vetel\u00e9st vitatni, fizet\u00e9si halad\u00e9kot k\u00e9rni vagy m\u00e1s jogi megold\u00e1st v\u00e1lasztani.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Hogyan tud seg\u00edteni a Dobrocsi \u00dcgyv\u00e9di Iroda?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A Dobrocsi \u00dcgyv\u00e9di Iroda c\u00e9gek, \u00fcgyvezet\u0151k \u00e9s tulajdonosok r\u00e9sz\u00e9re ny\u00fajt jogi seg\u00edts\u00e9get fizet\u00e9si neh\u00e9zs\u00e9gek, <strong><a href=\"\/hu\/koveteles-behajtas\/\">k\u00f6vetel\u00e9skezel\u00e9si \u00fcgyek<\/a><\/strong>, felsz\u00e1mol\u00e1si elj\u00e1r\u00e1sok, <strong><a href=\"\/hu\/tarsasagi-jog-cegjog\/\">t\u00e1rsas\u00e1gi jogi d\u00f6nt\u00e9sek<\/a><\/strong> \u00e9s <strong><a href=\"\/hu\/peres-kepviselet\/\">peres elj\u00e1r\u00e1sok<\/a><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Irod\u00e1nk seg\u00edts\u00e9get ny\u00fajt t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00fcgyvezet\u0151i felel\u0151ss\u00e9gi kock\u00e1zatok el\u0151zetes felm\u00e9r\u00e9s\u00e9ben;<\/li>\n\n\n\n<li>fizet\u00e9si felsz\u00f3l\u00edt\u00e1sok \u00e9s hitelez\u0151i ig\u00e9nyek jogi \u00e9rt\u00e9kel\u00e9s\u00e9ben;<\/li>\n\n\n\n<li>felsz\u00e1mol\u00e1si k\u00e9relmekkel kapcsolatos v\u00e9dekez\u00e9sben;<\/li>\n\n\n\n<li>hitelez\u0151kkel t\u00f6rt\u00e9n\u0151 egyezs\u00e9gi t\u00e1rgyal\u00e1sokban;<\/li>\n\n\n\n<li>t\u00e1rsas\u00e1gi jogi d\u00f6nt\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9s\u00e9ben;<\/li>\n\n\n\n<li><strong><a href=\"\/hu\/koveteles-behajtas\/\">k\u00f6vetel\u00e9sbehajt\u00e1si<\/a><\/strong> \u00e9s <strong><a href=\"\/hu\/peres-kepviselet\/\">peres elj\u00e1r\u00e1sokban<\/a><\/strong>;<\/li>\n\n\n\n<li>valamint <strong><a href=\"\/hu\/vallalatok-kepviselete\/\">c\u00e9gek folyamatos jogi t\u00e1mogat\u00e1s\u00e1ban<\/a><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ha c\u00e9ge fizet\u00e9si neh\u00e9zs\u00e9ggel k\u00fczd, vagy \u00fcgyvezet\u0151k\u00e9nt bizonytalan abban, hogy egy adott d\u00f6nt\u00e9s milyen szem\u00e9lyes felel\u0151ss\u00e9gi kock\u00e1zattal j\u00e1rhat, \u00e9rdemes m\u00e9g a k\u00f6vetkez\u0151 l\u00e9p\u00e9s el\u0151tt jogi tan\u00e1csot k\u00e9rni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A gyors \u00e9s tudatos jogi reakci\u00f3 sok esetben nemcsak a c\u00e9g, hanem az \u00fcgyvezet\u0151 szem\u00e9lyes kock\u00e1zatainak cs\u00f6kkent\u00e9se szempontj\u00e1b\u00f3l is meghat\u00e1roz\u00f3 lehet.<\/p>","protected":false},"excerpt":{"rendered":"<p>In the course of a company&#8217;s operations, it may happen that the business runs into payment difficulties. Customer payments fail to arrive, supplier debts grow, tax debt builds up, or a creditor sends a payment notice, an order for payment, or even a liquidation petition. One of the most common questions managing directors ask at [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8528","post","type-post","status-publish","format-standard","hentry","category-egyeb"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"When can a managing director be liable for a company&#039;s debts in Hungary? 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In the event of payment difficulty, it is worth examining at least the following: The worst approach is generally where the managing director does not respond to documents, does not accept letters, fails to dispute the claim in time, or relies on informal agreements without written documentation."}},{"@type":"Question","name":"When Is It Worth Consulting a Lawyer?","acceptedAnswer":{"@type":"Answer","text":"It is worth turning to a lawyer not only once liquidation proceedings have already been commenced against the company. In many cases legal assistance may be needed much earlier. 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When personal liability arises, what to watch for in insolvency, and when to consult a lawyer.","og:url":"https:\/\/dobrocsi.com\/hu\/ugyvezeto-felelossege-ceges-tartozasokert\/","og:image":"https:\/\/dobrocsi.vsites.dev\/wp-content\/uploads\/2025\/08\/dobrocsi-logo.svg","og:image:secure_url":"https:\/\/dobrocsi.vsites.dev\/wp-content\/uploads\/2025\/08\/dobrocsi-logo.svg","article:published_time":"2026-06-20T11:06:59+00:00","article:modified_time":"2026-08-30T09:41:32+00:00","twitter:card":"summary_large_image","twitter:title":"Managing Director's Liability for Company Debts in Hungary","twitter:description":"When can a managing director be liable for a company's debts in Hungary? When personal liability arises, what to watch for in insolvency, and when to consult a lawyer.","twitter:image":"https:\/\/dobrocsi.vsites.dev\/wp-content\/uploads\/2025\/08\/dobrocsi-logo.svg"},"aioseo_meta_data":{"post_id":"8528","title":"\u00dcgyvezet\u0151 felel\u0151ss\u00e9ge c\u00e9ges tartoz\u00e1sok\u00e9rt \u2013 mikor felelhet mag\u00e1nvagyon\u00e1val?","description":"When can a managing director be liable for a company&#039;s debts in Hungary? 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It can be particularly risky, for example, if the managing director:"},{"question":"What Does a Situation of Imminent Insolvency Mean?","answer":"A situation threatening insolvency does not necessarily mean that liquidation proceedings have already been started against the company. The problem often begins earlier than that. Such a situation may exist, for example, where it is already foreseeable to the managing director that the company will not be able to meet its debts as they fall due. This may be a persistent liquidity problem, significant overdue debt, enforcement, a tax authority collection order, mass supplier claims, or a financial position in which the company\u2019s operations can no longer be financed safely."},{"question":"What Mistakes Can Lead to Personal Liability?","answer":"A managing director\u2019s liability always depends on the specific circumstances of the case. There is no automatic rule that a managing director is certainly liable because a business failed. Enterprise involves risk, and a poor business decision or a market loss does not in itself necessarily amount to unlawful conduct by the managing director. There are, however, situations that are distinctly risky."},{"question":"Is the Managing Director Liable If the Company Goes into Liquidation?","answer":"The ordering of liquidation does not in itself mean that the managing director is personally liable for the company\u2019s debts. Liquidation proceedings are, however, a situation in which creditors, the liquidator or other interested parties may examine how the executive officer acted previously. If it appears that, after the situation of imminent insolvency arose, the managing director did not carry out their duties with regard to creditors\u2019 interests, a liability claim may also be brought."},{"question":"What Can the Managing Director Do If the Company Runs into Payment Difficulty?","answer":"The most important thing is that the managing director should not wait until the situation becomes unmanageable. The earlier a legal and financial review takes place, the more options remain available. In the event of payment difficulty, it is worth examining at least the following: The worst approach is generally where the managing director does not respond to documents, does not accept letters, fails to dispute the claim in time, or relies on informal agreements without written documentation."},{"question":"When Is It Worth Consulting a Lawyer?","answer":"It is worth turning to a lawyer not only once liquidation proceedings have already been commenced against the company. In many cases legal assistance may be needed much earlier. Involving a lawyer is particularly justified if the company: A well-prepared legal strategy can help the managing director avoid making decisions that can later be challenged, document their steps properly, and recognise in good time when to conclude a settlement, dispute a claim, request a payment moratorium or choose another legal solution."},{"question":"How Can Dobrocsi Law Firm Help?","answer":"Dobrocsi Law Firm provides legal assistance to companies, managing directors and owners in cases of payment difficulty, debt collection matters, liquidation proceedings, company law decisions and litigation. Our firm provides assistance with, among other things: If your company is struggling with payment difficulty, or as a managing director you are unsure what personal liability risk a particular decision may involve, it is worth seeking legal advice before taking the next step."}]},"value":"faq-page"}]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":[],"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2026-06-20 10:59:15","updated":"2026-10-11 08:04:24","seo_analyzer_scan_date":"2026-08-30 09:41:47","focus_keyword":"\u00fcgyvezet\u0151 felel\u0151ss\u00e9ge c\u00e9ges tartoz\u00e1sok\u00e9rt","additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/dobrocsi.com\/hu\/\" title=\"Home\">Home<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/dobrocsi.com\/hu\/category\/egyeb\/\" title=\"Egy\u00e9b\">Egy\u00e9b<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\tManaging Director\u2019s Liability for Company Debts in Hungary\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/dobrocsi.com\/hu\/"},{"label":"Egy\u00e9b","link":"https:\/\/dobrocsi.com\/hu\/category\/egyeb\/"},{"label":"Managing Director&#8217;s Liability for Company Debts in Hungary","link":"https:\/\/dobrocsi.com\/hu\/ugyvezeto-felelossege-ceges-tartozasokert\/"}],"_links":{"self":[{"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/posts\/8528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/comments?post=8528"}],"version-history":[{"count":7,"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/posts\/8528\/revisions"}],"predecessor-version":[{"id":8956,"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/posts\/8528\/revisions\/8956"}],"wp:attachment":[{"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/media?parent=8528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/categories?post=8528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dobrocsi.com\/hu\/wp-json\/wp\/v2\/tags?post=8528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}