{"id":9764,"date":"2022-11-21T13:05:36","date_gmt":"2022-11-21T12:05:36","guid":{"rendered":"https:\/\/www.everestnotariaat.com\/?p=9764"},"modified":"2022-11-21T13:14:48","modified_gmt":"2022-11-21T12:14:48","slug":"new-bill-on-partnerships","status":"publish","type":"post","link":"https:\/\/www.everestnotariaat.com\/en\/new-bill-on-partnerships\/","title":{"rendered":"New bill on partnerships"},"content":{"rendered":"

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The regulation for professional partnerships (maatschap), general partnerships (V.O.F.) and limited partnerships (C.V.) has been due for renewal for some years now. The current legislation, spread over two law books and dating from the 19th century, does not sufficiently meet the needs of the users of the legal forms. By providing in one, new and modern legal framework for partnerships, the new law should facilitate entrepreneurs and professionals in starting, continuing and terminating their activities.<\/em><\/p>\n

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On October 10 2022, a new internet consultation was opened on the bill Modernization of partnerships (hereinafter: the proposal). For a further explanation of the contents of the proposal of 2019, I refer to our previous blog<\/a><\/span> of July 10th, 2019.<\/p>\n

The updated version concerns a civil law regulation, tax measures and implementation provisions, including transitional law. The most important changes compared to the current legislation will be discussed in this blog.<\/p>\n

From three to two legal forms<\/b><\/span>
First of all, the proposal provides two legal forms: the partnership and the limited partnership (C.V.). The professional partnership (maatschap) and the general partnership (V.O.F.) in their old form will disappear and turn into the partnership. The distinction between the exercise of a profession or business is not applicable anymore in the new legislative. By modernizing and simplifying the legal forms, they are more in line with current practice. Based on the transitional law, existing professional partnerships (maatschap) and general partnerships (V.O.F.) can continue their legal identity.<\/p>\n

According to the preliminary draft, the partnership was directly associated with being a legal entity when the partnership agreement was entered, an important change compared to the current law. In various responses and in the SME-assessment (MKB), attention was drawn to the consequences of this choice. In this proposal, being a legal entity is linked to acting under a common name, so it is clearer to third parties that a separate entity is acting as such.<\/p>\n

Public and silent partnership<\/strong><\/span>
The preliminary draft provided an arrangement that referred to a partnership that could be both public and silent. After a reconsideration, a distinction has been made between a public partnership being a legal entity, and a silent partnership without being a legal entity. To act on behalf of the company, the partners must agree to each other\u2019s actions, unless they have arranged otherwise. So therefore every public partnership will be a legal entity. In addition, partners must register the public partnership in the Trade Register. The explanation clarified that this concerns a specific legal entity deviating from Book 2 of the Dutch Civil Code (B.V.\/N.V.), with its own interpretation and character.<\/p>\n

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Clarity for partners and creditors<\/strong><\/span>
Being a legal entity also brings clarity for partners and creditors. By this it is easier for them to see in registers (such as the Land Registry) what the company owns. As now, the regulation also provides clarity about who may act on behalf of the company. In addition, the fictitious separated capital on the companies will disappear. Creditors can now approach to the company itself. Only if the company is unable to pay the claim, then the partners are jointly and severally liable.<\/em><\/p>\n

Partnership agreement; be sure of the correct and appropriate content!\u00a0<\/strong><\/span>
In order to enter into a partnership agreement and being a legal entity by a public partnership, the intervention of a notary is not required. In that case, we would like to emphasize the importance of good advice from an expert. A common cause of unnecessary legal problems for entrepreneurs is that agreements are not or not correctly written down. By good advice, you will be sure of the correct and appropriate content of the partnership agreement. A notarial intervention is required when converting a public partnership into a – Book 2 – legal person. In addition, a notarial intervention is also required in the event of delivery of registered property or of registered shares.<\/p>\n

Finally<\/strong><\/span>
Finally, according to the proposal, partners can enter and exit the partnership more easily. Withdrawal will no longer lead to the dissolution of the entire partnership, so complicated clauses can be left out.<\/p>\n

Entrepeneur, seek good legal advice!<\/strong><\/span>
From our legal point of view, and in the interest of the entrepreneur, it is important that a partnership agreement is appropriate and clear. Despite the fact that a notarial intervention is not mandatory when entering into a partnership agreement, we always recommend you to seek good legal advice.<\/p>\n

The modernization of partnerships is slowly taking more shape and we see a positive progress compared to the current legislation. Its entry into force is subject to the approval by the House of Representatives and the Senate. Anyways, we hope it is almost time to say goodbye to the current, outdated legislation and will keep you informed about the development.<\/p>\n

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On October 10 2022, a new internet consultation was opened on the bill Modernization of partnerships.
\nIs it almost time to say goodbye to the current legislation?<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"

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De wetgeving voor de maatschap, vof en commanditaire vennootschap is al jaren aan vernieuwing toe. De huidige regelgeving, verspreid over twee wetboeken en welke dateert uit de 19e eeuw, beantwoordt onvoldoende aan de behoefte van de gebruikers van de rechtsvormen. Door te voorzien in \u00e9\u00e9n nieuw modern wettelijk kader voor personenvennootschappen, dient de nieuwe wet ondernemers en beroepsbeoefenaars te faciliteren bij het starten, voortzetten en be\u00ebindigen van hun activiteiten.<\/em><\/p>

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Op 10 oktober 2022 is een nieuwe internetconsultatie opengesteld over het Wetsvoorstel modernisering personenvennootschappen (hierna: Wetsvoorstel). Het Wetsvoorstel uit 2019 is aangevuld en waar nodig gewijzigd. Voor een uitleg over de inhoud van het Wetsvoorstel uit 2019, verwijs ik u graag naar onze blog<\/a><\/span> van 22 maart 2019.<\/p>

De vernieuwde versie betreft een civielrechtelijke regeling, fiscale maatregelen en enkele invoeringsbepalingen, waaronder het overgangsrecht. De belangrijkste wijzigingen ten opzichte van het huidige systeem worden besproken in deze blog.<\/p>

Van drie naar twee rechtsvormen<\/strong><\/span>
Allereerst voorziet het Wetsvoorstel in twee rechtsvormen: de vennootschap en de commanditaire vennootschap. De vof en maatschap in oude vorm verdwijnen en gaan over in de vennootschap. Het onderscheid tot uitoefening van beroep of bedrijf wordt in het Wetsvoorstel achterwege gelaten. Door de rechtsvormen moderner en eenvoudiger te maken, sluiten ze beter aan bij de huidige praktijk. Reeds bestaande vof\u2019s en maatschappen kunnen op grond van het overgangsrecht zichzelf wel zo blijven noemen.<\/p>

Volgens het voorontwerp werd bij het aangaan van de vennootschapsovereenkomst direct rechtspersoonlijkheid aan de personenvennootschap verbonden, een belangrijke wijziging ten opzichte van het huidige recht. Er is in verschillende reacties en in de mkb-toets aandacht gevraagd voor de gevolgen van deze keuze in het voorontwerp. In dit voorstel is rechtspersoonlijkheid gekoppeld aan het naar buiten toe treden onder een gemeenschappelijke naam, zodat voor derden duidelijker is dat er een aparte entiteit als zodanig optreedt.<\/p>

Openbare en stille personenvennootschap<\/strong><\/span>
Het voorontwerp gaf een regeling die zag op een personenvennootschap die zowel openbaar als stil kon zijn. Na een heroverweging is een onderscheid aangebracht tussen een openbare personenvennootschap met rechtspersoonlijkheid en een stille personenvennootschap zonder rechtspersoonlijkheid. Tenzij de vennoten iets anders geregeld hebben, moeten zij instemmen met elkaars handelingen voor rekening van de vennootschap. Elke openbare personenvennootschap heeft dus rechtspersoonlijkheid. Vennoten zijn daarnaast verplicht de openbare personenvennootschap in het Handelsregister in te schrijven, de toelichting verduidelijkt dat het hier om een specifieke van Boek 2 BW (BV\/NV) afwijkende rechtspersoonlijkheid gaat, met een eigen invulling en karakter.<\/p>

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Duidelijkheid voor vennoten en schuldeisers<\/strong><\/span>
De toekenning van rechtspersoonlijkheid brengt ook duidelijkheid voor vennoten en schuldeisers. Zij kunnen namelijk makkelijker in registers (zoals bijvoorbeeld het Kadaster) zien wat de vennootschap op naam heeft staan. Ook geeft de regeling, net als nu, duidelijkheid over wie namens de vennootschap mag handelen. Daarnaast verdwijnt het fictieve afgescheiden vermogen van de huidige vennootschappen, schuldeisers kunnen voortaan de vennootschap aanspreken. Mocht de vennootschap de vordering niet kunnen voldoen, dan pas zijn de vennoten hoofdelijk aansprakelijk.<\/p>

Vennootschapsovereenkomst; zet afspraken juist en passend op papier!<\/strong><\/span>
Voor het aangaan van een vennootschapsovereenkomst en de verkrijging van rechtspersoonlijkheid door een openbare personenvennootschap is geen tussenkomst van de notaris vereist. In dat geval willen wij het belang van een goed advies door een expert benadrukken. Een veelvoorkomende oorzaak van onnodige juridische problemen bij ondernemers is namelijk dat afspraken niet of niet juist op papier staan. Door zich goed te laten adviseren, bent u zeker van een juiste en passende inhoud van de vennootschapsovereenkomst. Een notari\u00eble tussenkomst is wel vereist bij omzetting van een openbare personenvennootschap in een Boek 2 BW-rechtspersoon. Daarnaast wordt een notari\u00eble tussenkomst ook verplicht gesteld in het geval registergoederen worden geleverd of aandelen op naam.<\/p>

Tot slot<\/strong><\/span>
Vennoten kunnen volgens het Wetsvoorstel makkelijker in- en uittreden. Uittreding leidt dan niet meer tot ontbinding van de hele personenvennootschap, het opstellen van allerlei ingewikkelde clausules kan dan ook achterwege blijven.<\/p>

Ondernemer, laat u goed adviseren!<\/strong><\/span>
Vanuit juridisch oogpunt en in het belang van de ondernemer, is het belangrijk dat een vennootschapsovereenkomst passend en duidelijk is.
Ondanks het feit dat een notari\u00eble tussenkomst niet verplicht is bij het aangaan van een vennootschapsovereenkomst, raden wij u altijd aan om zich goed te laten adviseren.<\/p>

De modernisering van de personenvennootschappen krijgt, langzaam, steeds meer vorm en wij zien een positieve vooruitgang ten opzichte van de huidige wetgeving. De inwerkingtreding is afhankelijk van goedkeuring door de Tweede en Eerste Kamer. Wij hopen in ieder geval bijna afscheid te kunnen nemen van de huidige, verouderde wetgeving en houden u op de hoogte van de ontwikkelingen.<\/p>

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