Spółka z o.o. w usługach leśnych to temat, który zaprowadził mnie ostatnio w zakątki województwa zachodniopomorskiego…
Rozmowa dotyczyła kwestii założenia spółki z o.o. Dyskutowaliśmy o tym, czy, a jeżeli tak, to kiedy i w jaki sposób zarejestrować taki podmiot.
Wśród firm leśnych w Polsce jest grono na tyle dobrze rozwiniętych przedsiębiorstw, że ich właściciele rozważają zmianę formy prowadzenia działalności. Nie dziwię się tej tendencji. Świadczy ona o chęci zorganizowania biznesu w taki sposób, aby zwiększające się ryzyka wynikające z niego były potencjalnie jak najmniej szkodliwe dla osobistego majątku. Im większa będzie dynamika rozwoju całego sektora, tym więcej osób będzie rozmyślało nad zmianami.
Spółka z o.o. – dwie podstawowe zalety
Zaleta pierwsza:
Wspólnicy spółki z o.o. ponoszą ryzyko związane z jej działalnością tylko do wysokości środków, które inwestują w spółkę. Wraz z jej rejestracją staje się ona odrębnym i niezależnym bytem, ponoszącym samodzielnie odpowiedzialność za własne zobowiązania. Można obrazowo powiedzieć, że drogi Jana Kowalskiego, dotychczasowego właściciela indywidualnej firmy leśnej, i jego działalności rozchodzą się. Nie w tym sensie, że traci on kontrolę nad przedsiębiorstwem, ale w tym sensie, że przedsiębiorstwo zyskuje prawną podmiotowość.
Umowę z Nadleśnictwem, po wygranym przetargu, zawrze spółka, a nie osobiście Jan Kowalski. Pracownika zatrudni spółka, a nie osobiście Jan Kowalski. Maszynę kupi spółka, a nie Jan Kowalski. W końcu, ewentualne kary umowne zapłaci spółka, a nie Jan Kowalski. Jan Kowalski przestaje tym samym własnym majątkiem odpowiadać za powodzenie swojego biznesu.
Zaleta druga:
Jak sama nazwa wskazuje, spółka służy prowadzeniu działalności gospodarczej przez więcej niż jedną osobę. Zasady udziału wspólników w spółce, ich współpracy, podejmowania decyzji, podziału zysków itp. są od początku jasne, bowiem wynikają z przepisów prawa. Kodeks spółek handlowych wyposaża przedsiębiorców w zbiór podstawowych norm i reguł, które służą wzajemnej kooperacji. Udziałowcy mają przy tym dużą swobodę w modyfikowaniu tych zasad i dostosowaniu ich do indywidualnych potrzeb. Istotą jest wspólna praca na rzecz jednej i tej samej firmy, bez konieczności wzajemnych rozliczeń pomiędzy dwoma lub więcej niezależnymi i odrębnymi ZUL-ami.
Katalog wspólników nie jest zresztą kwestią zamkniętą. W przyszłości może okazać się, że pojawi się ktoś, kto chciałby, wraz z dotychczasowymi udziałowcami, partycypować w przedsięwzięciu. Spółka z o.o. daje prostą możliwość objęcia nowej osoby wspólnymi, biznesowymi celami.
Spółka z o.o. to jednak nie same korzyści. O niedogodnościach związanych z jej prowadzeniem dowiesz się w późniejszych wpisach…
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