Părăsirea unui VOF olandez: notificare, plată la ieșire și răspundere după plecare

You can leave a Dutch general partnership (vennootschap onder firma, VOF) by giving notice, but without a continuation clause your exit dissolves the whole partnership. You also remain personally liable for the partnership’s debts from your time as a partner, unless the creditors release you.

Mai jos explicăm cadrul legal, diferența dintre retragere și dizolvare, modul în care se stabilește plata de ieșire și cum vă limitați răspunderea după plecare.

Ce reguli se aplică unui VOF?

A VOF is a partnership (maatschap) that runs a business under a common name (Article 16 of the Dutch Commercial Code, Cartea de cărți de magazin, WvK). The partnership rules of Articles 7A:1655 and following of the Dutch Civil Code (BW) apply, unless the Commercial Code provides otherwise.

Unlike a private limited company (BV), a VOF has no legal personality. It has separate partnership assets, but each partner is jointly and severally liable for all obligations of the partnership (Article 18 WvK). You can read the provisions in the Codul Comercial pe wetten.overheid.nl. A bill to modernise the partnership rules has been pending for years; until it enters into force, the rules below apply.

Din ce motive se încheie un VOF?

Articolul 7A:1683 BW enumeră motivele. Cele mai frecvente sunt notificarea de către un partener, expirarea unui termen convenit și decesul sau falimentul unui partener.

A partner in a partnership for an indefinite period may give notice, in good faith and not at an inopportune moment (Articles 7A:1686 and 7A:1687 BW). A partner can also ask the court to dissolve the partnership for important reasons, such as a lasting breakdown of trust or a persistent conflict that makes cooperation impossible (Article 7A:1684 BW).

Plecarea ta pune capăt întregului parteneriat?

Da, cu excepția cazului în care ați convenit altfel. Fără o clauză de continuare, retragerea unuia dintre parteneri dizolvă întregul VOF, care trebuie apoi lichidat.

Dissolution leads to liquidation: the assets are sold, the debts are paid and the remainder is distributed among the partners (Article 32 WvK). A continuation clause (pregătirea pentru examene) in the partnership agreement prevents this. The remaining partners continue the business, the departing partner receives a payment instead of a share in the liquidation proceeds, and the firm name may be kept under the conditions of Article 30 WvK.

Cum se stabilește plata de ieșire?

Mai întâi, analizați contractul de parteneriat: acesta stabilește de obicei modul de calculare a plății. Dacă nu este așa, părțile sau un expert stabilesc valoarea, iar adesea apar litigii.

The payment usually has three elements: the capital account (your contribution, adjusted for withdrawals and your share of profit and loss), hidden reserves (the difference between book value and actual value of the assets) and goodwill (the value of future earning capacity).

Without an agreed method, courts usually rely on an independent valuation expert, who chooses for example a cash-flow or asset-based method. Clauses that exclude goodwill or settle at book value are generally valid. The court only sets them aside if applying them would be unacceptable under the standards of reasonableness and fairness (Article 6:248(2) BW). An exit can also have tax consequences; Law & More does not give tax advice, so involve a tax adviser early.

Rămâneți răspunzător după ce plecați?

Da, pentru obligațiile care au apărut în perioada în care erați partener. Acesta este cel mai subestimat risc al părăsirii unui VOF.

Under Article 18 WvK, each partner is liable for the full amount of the partnership’s debts, not just a share. That liability does not end when you leave: a creditor can still hold you liable years later for a claim that originated during your time as a partner, within the limitation period (generally five years for payment claims, Article 3:307 BW).

If the VOF concluded a lease or a bank loan while you were a partner, you may remain liable for payments that fall due after your exit. Only a written release from the creditor ends that risk. An internal agreement with your former partners does not bind the creditor, but can give you a right of recourse against them.

De ce trebuie să vă înregistrați ieșirea în registrul comerțului?

Pentru că altfel puteți fi tras la răspundere și pentru noi datorii. Terții se pot baza pe ceea ce menționează registrul comerțului din cadrul Camerei de Comerț (KvK).

Under Article 25 of the Trade Register Act (Handelsregisterwet 2007), a fact that should have been registered but was not cannot be invoked against a third party, unless you prove that the third party knew about it. As long as you are registered as a partner, a creditor who contracts with the VOF can hold you liable. Have your exit registered with the KvK on the day it takes effect.

What should you check as the departing partner?

Your notice, registration and releases decide how much risk you keep. Check:

• whether the partnership agreement has a continuation clause, a valuation method and a notice period;
• that you give notice in writing, by registered post and email, not at an inopportune moment (Article 7A:1687 BW);
• that your exit is registered with the KvK on the day it takes effect;
• which long-term contracts (lease, bank loan, suppliers) the VOF has, and whether each creditor will give a written release;
• that the exit balance sheet and payment terms are signed by all partners;
• whether a non-competition or non-solicitation clause binds you after the exit.

What should you check as a remaining partner?

You want to keep the business, the name and the customers without paying too much. Check:

• whether the continuation clause allows you to continue the business, or the VOF must be wound up under Article 32 WvK;
• how the exit payment is calculated, including whether goodwill is excluded;
• which contracts, customers and assets you take over, and whether counterparties must consent;
• whether you may keep the firm name (Article 30 WvK);
• whether creditors require new security now that one partner leaves;
• whether the KvK registration is updated, so that new contracts are clearly concluded without the departing partner.

What can we do for you with leaving a VOF?

We advise departing and remaining partners on VOF exits and partnership agreements; see also our avocat corporativ .

• We review your partnership agreement for the continuation clause, valuation method and notice rules.
• We draft the notice of termination and the exit or settlement agreement.
• We negotiate releases with banks, landlords and other creditors.
• We assess whether a valuation or goodwill clause holds up under Article 6:248(2) BW.
• We draft a petition for court dissolution for important reasons under Article 7A:1684 BW.

Rezumat

• Un VOF este un parteneriat în sensul articolului 16 din WvK; fiecare asociat este răspunzător solidar pentru toate datoriile sale (articolul 18 din WvK).
• Fără o clauză de continuare, ieșirea unui partener dizolvă întregul VOF.
• Plata de ieșire urmează acordului de parteneriat; fără acesta, un expert evaluează de obicei capitalul, rezervele ascunse și fondul comercial.
• Rămâneți răspunzător pentru datoriile din perioada în care sunteți partener, cu excepția cazului în care creditorul vă eliberează de obligații.
• Înregistrați-vă imediat ieșirea la KvK pentru a evita răspunderea pentru noi datorii.

Întrebări frecvente