{"id":20724,"date":"2022-07-12T12:37:33","date_gmt":"2022-07-12T12:37:33","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&p=20724"},"modified":"2026-04-15T13:39:42","modified_gmt":"2026-04-15T13:39:42","slug":"osakapitali-sissemakse-ei-pea-jaama-osauhingus-ootele","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/et\/insights\/osakapitali-sissemakse-ei-pea-jaama-osauhingus-ootele\/","title":{"rendered":"Osakapitali sissemakse ei pea j\u00e4\u00e4ma osa\u00fchingus ootele"},"content":{"rendered":"\nRiigikohus tegi hiljuti lahendi (2-22-3018), milles kinnitas \u00fcle \u00e4ripraktikas tavap\u00e4rase ja laialt rakendatud arusaama, et osakapitali suurendamisel ei pea osa\u00fchingule \u00fcle antud sissemakse j\u00e4\u00e4ma osa\u00fchingusse n\u00f6 \u201eseisma\u201c, vaid osa\u00fching v\u00f5ib selle koheselt kasutusse v\u00f5tta, samuti v\u00f5\u00f5randada. T\u00e4iendavalt r\u00f5hutas riigikohus tehingute ja toimingute tegemise j\u00e4rjekorra olulisust osakapitali suurendamisel.\u00a0\u00a0<\/strong>\r\n\r\n\"\"\r\n\r\nOsakapitali saab suurendada rahaliste sissemaksetega ja mitterahaliste sissemaksega. Mitterahaliseks sissemakseks v\u00f5ib olla igasugune asi v\u00f5i \u00f5igus, mis on rahaliselt hinnatav, \u00fcleantav ja sissen\u00f5utav.\r\n\r\nKui osakapitali suurendatakse mitterahalise sissemaksega, tuleb mitterahaline sissemakse anda osa\u00fchingule \u00fcle ja osa\u00fchingu juhatus peab hindama, kas sissemakse v\u00e4\u00e4rtus on piisav, et katta \u00e4ra osakapitali suurendamise ulatus.\r\n\r\nOsakapitali suurendamise kontekstis on oluline \u00fcksnes see, et sissemakse oleks osa\u00fchingule \u00fcle antud. Rahalise sissemakse puhul t\u00f5endab seda pangat\u00f5end v\u00f5i maksekorraldus raha osa\u00fchingu kontole laekumise kohta. Mitterahalise sissemakse puhul t\u00f5endab seda juhatuse liige oma allkirjaga kandeavaldusel. Erandina n\u00e4eb \u00e4riseadustik ette, et kui mitterahaliseks sissemakseks on kinnisasi, tuleb avaldusele lisada ka v\u00e4ljav\u00f5te kinnistusraamatust, millest n\u00e4htuks, et kinnisasi on osa\u00fchingule \u00fcle antud.\r\n\r\nKas ja mida osa\u00fching sissemaksega p\u00e4rast selle osa\u00fchingule \u00fcleandmist edasi teeb, ei ole osakapitali suurendamise ja \u00e4riregistri kontekstis oluline. Seep\u00e4rast ei t\u00e4henda ka sissemakse \u00fcleandmine osa\u00fchingule seda, et sissemakse peab osa\u00fchingusse n\u00f6 \u201eseisma\u201c j\u00e4\u00e4ma kuni kandeavalduse esitamiseni v\u00f5i kande tegemiseni. Nii nagu rahalise sissemakse puhul v\u00f5ib osa\u00fching rahalist sissemakset oma majandustegevuses koheselt p\u00e4rast selle laekumist tema pangakontole kasutama hakata, siis samamoodi v\u00f5ib osa\u00fching ka talle \u00fcle antud mitterahalist sissemakset koheselt kasutama hakata. Piltlikult v\u00f5ib osa\u00fching saadud sissemakse kohe j\u00e4rgmisel sekundil p\u00e4rast selle saamist juba edasi v\u00f5\u00f5randada.\r\n
Tehingute ja toimingute j\u00e4rjekord osakapitali suurendamisel<\/strong><\/h5>\r\nViidatud kohtulahendi valguses tasub \u00fcle korrata ka tehingute ja toimingute j\u00e4rjekord osakapitali suurendamisel, kuna vales j\u00e4rjekorras toimingute tegemine v\u00f5ib kaasa tuua palju segadust ja peavalu.\r\n\r\nK\u00f5ige esimene samm peab olema osakapitali suurendamise otsus, mille v\u00f5tavad vastu osa\u00fchingu osanikud. Sissemakseid (ei rahalisi ega mitterahalisi) ei ole m\u00f5tet teha enne vastava otsuse vastuv\u00f5tmist, kuna sellega kaasneb palju ebavajalikku segadust.\r\n\r\nOsakapitali suurendamise otsuse j\u00e4rgselt ja selle alusel toimub sissemakse \u00fcleandmine osa\u00fchingule \u2013 olgu siis raha \u00fclekanne osa\u00fchingu pangakontole, m\u00f5ne seadme vms \u00fcleandmine osa\u00fchingule, m\u00f5ne kinnistu \u00fcleandmine osa\u00fchingule v\u00f5i m\u00f5ne n\u00f5ude konverteerimine tasaarvestuse teel.\r\n\r\nP\u00e4rast sissemakse \u00fcleandmist peab osa\u00fchingu juhatus hindama, kas sissemakse v\u00e4\u00e4rtus on piisav, et katta \u00e4ra osakapitali suurendamise ulatus. Rahalise sissemakse puhul on see lihtne \u2013 kui osakapitali suurendamise ulatusele vastav summa on laekunud osa\u00fchingu pangakontole, on asi korras. Mitterahalise sissemakse puhul peab osa\u00fchingu juhatus v\u00e4\u00e4rtuse piisavuse hindamisel aluseks v\u00f5tma mitterahalise sissemakse objektiks oleva asja v\u00f5i \u00f5iguse hariliku v\u00e4\u00e4rtuse. Harilik v\u00e4\u00e4rtus on asja v\u00f5i \u00f5iguse keskmine kohalik m\u00fc\u00fcgihind ehk turuhind.\r\n\r\nKui kogu eelnev on tehtud, siis peab osa\u00fchingu juhatus esitama \u00e4riregistrile kandeavalduse osakapitali suurendamise registreerimiseks. Mitterahalise sissemaksega osakapitali suurendamise korral tuleb kandeavaldusele lisada muuhulgas mitterahalise sissemakse v\u00e4\u00e4rtuse hindamise dokument. Sissemakse \u00fcleandmist t\u00f5endab juhatuse liige oma allkirjaga.\r\n\r\nKui eelneva osas tekkis k\u00fcsimusi, siis v\u00f5tke meiega<\/a> \u00fchendust.\n","protected":false},"featured_media":20733,"template":"","person_countries":[296],"people_industries":[],"experience_practice_area":[300],"insight_category":[430],"class_list":["post-20724","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","experience_practice_area-arioigus","insight_category-blogi"],"acf":[],"yoast_head":"\nOsakapitali sissemakse ei pea j\u00e4\u00e4ma osa\u00fchingus ootele - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Osakapitali sissemakse ei pea j\u00e4\u00e4ma osa\u00fchingus ootele - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Riigikohus tegi hiljuti lahendi (2-22-3018), milles kinnitas \u00fcle \u00e4ripraktikas tavap\u00e4rase ja laialt rakendatud arusaama, et osakapitali suurendamisel ei pea osa\u00fchingule \u00fcle antud sissemakse j\u00e4\u00e4ma osa\u00fchingusse n\u00f6 \u201eseisma\u201c, vaid osa\u00fching v\u00f5ib selle koheselt kasutusse v\u00f5tta, samuti v\u00f5\u00f5randada. T\u00e4iendavalt r\u00f5hutas riigikohus tehingute ja toimingute tegemise j\u00e4rjekorra olulisust osakapitali suurendamisel.\u00a0\u00a0 Osakapitali saab suurendada rahaliste sissemaksetega ja mitterahaliste sissemaksega. 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