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Правила за сливанията и придобиванията на дружества — за дружества, установени в поне две различни държави от ЕС - Your Europe
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lang="en" title="Your Europe" alt="Your Europe" src="/youreurope/citizens/images/logos/youreurope-logo.svg"></a><div> <div id="ye-languages-widget" class="centered"><button id="ye-languages-toggle"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-ec-icons.svg#language"></use></svg><span>bg</span>български</button><div id="ye-languages-menu" role="dialog"> <div> <div> <div> <div lang="en">Available languages</div><button id="close-ye-languages-menu" class="close-btn" title="Затвори менюто"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Затвори менюто</span></button></div> <div> <ul> <li><a lang="bg" hreflang="bg" class="active" href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm"><span>bg</span><span><span>български</span><svg focusable="false" aria-hidden="true"> <use 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href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Меню</span></button><nav id="ye-navigation"> <div> <div>Меню</div><button id="close-ye-menu" class="close-btn" title="Затвори менюто"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Затвори менюто</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_bg.htm">Търсене</a></li> <li class="group"><a href="https://europa.eu/youreurope/citizens/index_bg.htm">Живот и пътуване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_bg.htm">Пътуване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/index_bg.htm">Документи, необходими за пътуване в Европа<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-citizen/index_bg.htm">Пътни документи за граждани на ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-family/index_bg.htm">Пътни документи за членове на семейството от държави извън ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-nationals/index_bg.htm">Пътни документи за граждани на държави извън ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-nationals-living-uk/index_bg.htm">Travel documents for EU nationals and their non-EU family members residing in the UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_bg.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_bg.htm">Изтекъл или изгубен паспорт</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_bg.htm">Документи за непълнолетни лица при пътуване в ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_bg.htm">Права на пътниците<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_bg.htm">Права на пътуващите със самолет</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_bg.htm">Права на пътуващите с влак</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_bg.htm">Права на пътуващите с автобус</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_bg.htm">Права на пътуващите с кораб</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_bg.htm">Транспорт и увреждания<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_bg.htm">Права на пътниците с увреждания или с ограничена подвижност</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_bg.htm">Карта на ЕС за паркиране за хора с увреждания</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_bg.htm">С автомобил в чужбина<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_bg.htm">Вземане под наем на автомобил</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_bg.htm">Шофьорска книжка и застраховка</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_bg.htm">Пътни правила и безопасност</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_bg.htm">Какво можете да вземете със себе си?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_bg.htm">Алкохол, тютюневи изделия и акцизи</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_bg.htm">Правила за носене на пари в брой при пътуване до, от и в рамките на ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_bg.htm">Пътуване с домашни любимци и други животни в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_bg.htm">Ограничения за багаж</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_bg.htm">Пренасяне на животински продукти, храна или растения</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_bg.htm">Използването на еврото</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_bg.htm">Сигурност и извънредни ситуации<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_bg.htm">Сигурност на летищата и авиокомпаниите</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_bg.htm">Спешни случаи</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_bg.htm">Система e-Call за спешни повиквания от автомобил, основаваща се на телефон 112</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_bg.htm">Туристически пакети и временно ползване на собственост<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_bg.htm">Временно ползване на собственост и други дългосрочни ваканционни продукти в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_bg.htm">Пакетни туристически пътувания и свързани пътнически услуги</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_bg.htm">Работа и пенсиониране<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_bg.htm">Работа в чужбина<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_bg.htm">Трансгранични работници</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_bg.htm">Равно третиране на работното място</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_bg.htm">Командировани работници</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_bg.htm">Работа в публичния сектор в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_bg.htm">Разрешителни за работа</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_bg.htm">Трудови договори</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_bg.htm">Правила на ЕС за работа в сектора на автомобилния транспорт</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_bg.htm">Застраховка за отговорност в друга държава от ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_bg.htm">Професионални квалификации<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_bg.htm">Какво означава регулирана професия?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_bg.htm">Кандидатстване за постоянно предоставяне на услуги</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_bg.htm">Подаване на декларация за временно предоставяне на услуги</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_bg.htm">Документи и формалности</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_bg.htm">Европейска професионална карта – ЕПК</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_bg.htm">ЕС — Обединеното кралство: професионални квалификации</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_bg.htm">Социално осигуряване и обезщетения<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_bg.htm">Системите за социална сигурност в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_bg.htm">Социално осигуряване в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_bg.htm">Безработица в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_bg.htm">Прехвърляне на помощи за безработица</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_bg.htm">Ако не намерите работа</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_bg.htm">Семейни обезщетения</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_bg.htm">Наследствени пенсии и помощи при смърт</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_bg.htm">Стандартни формуляри за социалноосигурителни права</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_bg.htm">Пенсиониране в чужбина<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_bg.htm">Допълнителни пенсии в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_bg.htm">Държавни пенсии в чужбина</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_bg.htm">Данъци<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_bg.htm">Данъци върху дохода в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_bg.htm">Двойно данъчно облагане</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_bg.htm">Превозни средства<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_bg.htm">Автомобили<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_bg.htm">Покупка и вземане на лизинг на автомобил</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_bg.htm">ДДС при покупка или продажба на автомобил</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_bg.htm">Служебни автомобили</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_bg.htm">Шофьорска книжка<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_bg.htm">Подмяна и признаване на шофьорски книжки в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_bg.htm">Издаване на шофьорска книжка в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_bg.htm">Подновяване на шофьорска книжка в друга страна от ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_bg.htm">Застраховки<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_bg.htm">Валидност на автомобилната застраховка в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_bg.htm">Покритие на автомобилната застраховка в чужбина</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_bg.htm">Регистрация<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_bg.htm">Формалности и документи при регистрация на автомобил</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_bg.htm">Регистрация на автомобил в друга държава от ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_bg.htm">Данъчно облагане на леки автомобили в друга страна от ЕС</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_bg.htm">Пребиваване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_bg.htm">Право на пребиваване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_bg.htm">Икономически неактивни граждани на ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_bg.htm">Търсещи работа — право на пребиваване</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_bg.htm">Пенсионери — права на пребиваване</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_bg.htm">Учащи — права на пребиваване</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_bg.htm">Работещи — права на пребиваване</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_bg.htm">Права на пребиваване за граждани на ЕС в Обединеното кралство и за граждани на Обединеното кралство в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_bg.htm">Натурализация</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_bg.htm">Права на пребиваване за семейства<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_bg.htm">Съпрузи и деца от ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_bg.htm">Съпрузи и деца от държави извън ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_bg.htm">Граждански и регистрирани партньорства</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_bg.htm">Родители</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_bg.htm">Други роднини</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_bg.htm">Търсещи работа — членове на техните семейства</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_bg.htm">Документи и формалности<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_bg.htm">Пребиваване — регистриране на членове на семейството от ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_bg.htm">Постоянно пребиваване за граждани на ЕС след 5 години</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_bg.htm">Постоянно пребиваване за членове на семейството от държави извън ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_bg.htm">Карти за пребиваване за членове на семейството от държави извън ЕС </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_bg.htm">Регистриране на пребиваване в чужбина след първите 3 месеца</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_bg.htm">Регистриране при престой под 3 месеца </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_bg.htm">Регистриране на раждане</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_bg.htm">Правила за промяна на пола</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_bg.htm">Покупка на имот</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_bg.htm">Отписване от регистър на пребиваващите</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_bg.htm">Избори, петиции и консултации<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_bg.htm">Европейски избори</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_bg.htm">Избори в страната по произход</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_bg.htm">Общински избори</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_bg.htm">Петиции и консултации</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_bg.htm">Образование и младеж<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_bg.htm">Училища<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_bg.htm">Партньорство с училища в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_bg.htm">Започване на училище в друга страна от ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_bg.htm">Университети<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_bg.htm">Прием в университет</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_bg.htm">Университетски такси и финансова помощ</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_bg.htm">Признаване на университетски дипломи</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_bg.htm">Учене в чужбина и възможности за стипендии</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_bg.htm">Работа по време на следване</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_bg.htm">Стажове<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_bg.htm">Финансова помощ за стажове</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_bg.htm">Доброволческа дейност в ЕС и извън него<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_bg.htm">Доброволческа дейност</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_bg.htm">Практическа подготовка за доброволци</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_bg.htm">Изследователи<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_bg.htm">Стипендии и работа за изследователи</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_bg.htm">Данъчно облагане на изследователи</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_bg.htm">Здраве<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_bg.htm">Непланирано здравно обслужване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_bg.htm">На лекар / В болница в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_bg.htm">Непланирано здравно обслужване: плащания и възстановяване на разходите</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_bg.htm">Медицинска помощ при временен престой</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_bg.htm">Европейска здравноосигурителна карта (ЕЗОК)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_bg.htm">Планирано медицинско лечение в чужбина<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_bg.htm">Организиране на планирано лечение в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_bg.htm">Разходи и възстановяване на суми — планирано лечение в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_bg.htm">Информационни центрове за трансгранично здравно обслужване</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_bg.htm">Покупка на лекарства в друга страна от ЕС<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_bg.htm">Използване на рецепта в друга страна от ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_bg.htm">Лекарства с рецепта в чужбина: разходи и възстановяване на суми</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_bg.htm">Купуване на лекарства онлайн</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_bg.htm">Здравно осигуряване, когато живеете в чужбина<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_bg.htm">Вашата здравна осигуровка</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_bg.htm">Преместване в дом за резидентна грижа</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_bg.htm">Профилактични здравни грижи</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_bg.htm">Семейство<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_bg.htm">Деца<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_bg.htm">Родителска отговорност</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_bg.htm">Осиновяване</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_bg.htm">Отвличане на деца</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_bg.htm">Двойки<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_bg.htm">Брак</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_bg.htm">Граждански съюзи и регистрирани партньорства</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_bg.htm">Небрачни двойки</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_bg.htm">Развод и законна раздяла</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_bg.htm">Задължения за издръжка — помощ за членове на семейството</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_bg.htm">Имуществени режими на международните двойки</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_bg.htm">Приемане на вашите официални документи в ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_bg.htm">Смърт, репатриране и трансгранично наследяване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_bg.htm">Управление на трансгранично наследяване</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_bg.htm">Планиране на трансгранично наследяване</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_bg.htm">Смърт и репатриране</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_bg.htm">Потребители<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_bg.htm">Пазаруване<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_bg.htm">Информация за стоката или услугата</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_bg.htm">Гаранции и връщане на стоки</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_bg.htm">Ценообразуване и плащания</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_bg.htm">Транспорт и доставка</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_bg.htm">Вашите права при пазаруване</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_bg.htm">ДДС — данък върху добавената стойност</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_bg.htm">Безопасност на продуктите</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_bg.htm">Интернет и телекомуникации<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_bg.htm">Роуминг: използване на мобилен телефон в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_bg.htm"> Достъп до онлайн съдържание в чужбина</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_bg.htm"> Далекосъобщителни услуги</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_bg.htm">Достъп и използване на интернет</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_bg.htm">Защита на данните и неприкосновеност на личния живот в интернет</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_bg.htm">Финансови продукти и услуги<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_bg.htm">Банкови сметки в ЕС</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_bg.htm">Потребителски кредити и заеми</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_bg.htm">Застрахователни продукти</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_bg.htm">Инвестиционни продукти</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_bg.htm">Ипотечни кредити</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_bg.htm">Плащания, преводи и чекове</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_bg.htm">Инвестиции в друга държава от ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_bg.htm">Нелоялни практики<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_bg.htm">Нелоялни търговски практики</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_bg.htm">Нелоялно ценообразуване</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_bg.htm">Неравноправни договорни условия</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_bg.htm">Енергийни доставки<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_bg.htm">Достъп и използване на енергийни услуги</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_bg.htm">Договори и потребление на енергия</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_bg.htm">Жалби и разрешаване на спорове</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_bg.htm">Решаване на потребителски спорове<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_bg.htm">Неформално решаване на потребителски спорове</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_bg.htm">Извънсъдебни процедури за потребители</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_bg.htm">Съдебни действия за потребителите</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_bg.htm">Развиване на бизнес<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_bg.htm"> Извършване на стопанска дейност<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_bg.htm">Развиване на бизнес<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_bg.htm">Извършване на стопанска дейност в туристическия сектор</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_bg.htm">Регистрация по EMAS</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm"><span>Сливания на <span class="label-end"><span>дружества</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_bg.htm">Учредяване на европейско дружество (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_bg.htm">Свободно движение на нелични данни</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_bg.htm">Разбиране на трансграничните инвестиции в ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_bg.htm">Цифровизиране на предприятия<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_bg.htm">Създаване на бизнес уебсайт</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_bg.htm">Онлайн продажби чрез платформи на трети страни</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_bg.htm">Създаване на онлайн магазин</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_bg.htm">Сигурност на уебсайтовете</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_bg.htm">Доставки и изпълнение за онлайн продажби</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_bg.htm">Обслужване на клиенти за онлайн предприятия</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_bg.htm">Рекламиране на бизнес онлайн</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_bg.htm">Интелектуална собственост<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_bg.htm">Права върху интелектуална собственост</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_bg.htm">Патенти</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_bg.htm">Търговски марки</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_bg.htm">Авторски права</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_bg.htm">Търговски тайни</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_bg.htm">Защита на промишлени дизайни</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_bg.htm">Домейни на уебсайтове</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_bg.htm">Защита на бази данни</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_bg.htm"> Географски указания</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_bg.htm">Пазарна реализация на интелектуална собственост</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_bg.htm">Нарушаване на права върху интелектуална собственост</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_bg.htm">Стартиращи предприятия<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_bg.htm">Започване на стопанска дейност</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_bg.htm">Еразъм за млади предприемачи</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_bg.htm">Инструменти на ЕС за подкрепа на МСП</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_bg.htm">Данъчно облагане<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_bg.htm">Акцизи<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_bg.htm">Акцизни стоки</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_bg.htm">Плащане на акциз</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_bg.htm">ДДС<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_bg.htm">Правила и ставки за ДДС</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_bg.htm">Начисляване и приспадане на ДДС</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_bg.htm">Освобождаване от ДДС</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_bg.htm">Възстановяване на ДДС: онлайн искане за възстановяване</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_bg.htm">Трансграничен ДДС</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_bg.htm">Проверка на номер по ДДС (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_bg.htm">ДДС върху цифровите услуги (режим MOSS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_bg.htm">Данъци, свързани с дейността<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_bg.htm">Корпоративен данък в ЕС</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_bg.htm">Данъчно облагане на дружества майки и дъщерни предприятия</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_bg.htm">Продажби в ЕС<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_bg.htm">Обществени поръчки<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_bg.htm">Правила за възлагане на обществени поръчки</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_bg.htm">Търсене и участие в обществени поръчки</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_bg.htm">Искане за преразглеждане на процедура за обществена поръчка</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_bg.htm">Продажба на стоки и услуги<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_bg.htm">Продажба на продукти в ЕС</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_bg.htm">Предоставяне на услуги в чужбина</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_bg.htm">Електронна търговия и продажби от разстояние и извън търговския обект</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_bg.htm">Пакетни туристически пътувания и свързани пътнически услуги</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_bg.htm">Колетни услуги</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_bg.htm">Конкуренция между предприятията<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_bg.htm">Правила за конкуренцията в ЕС</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_bg.htm">Съобщаване за антиконкурентно поведение</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_bg.htm">Човешки ресурси<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_bg.htm">Трудови договори<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_bg.htm">Промени в трудовите договори</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_bg.htm">Условия за наемане на работа</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_bg.htm">Работа на срочен договор</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_bg.htm">Информиране на работниците и извършване на консултации с тях</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_bg.htm">Работа на непълно работно време</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_bg.htm">Съкращения на персонал</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_bg.htm">Работници в юношеска възраст</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_bg.htm">Работа чрез агенции за временна заетост</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_bg.htm">Сезонни работници от държави извън ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_bg.htm">Работно време, почивни дни и отпуск<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_bg.htm">Работно време</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_bg.htm">Отпуск и гъвкава работа</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_bg.htm">Работници в сектора на транспорта<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_bg.htm">Персонал в гражданското въздухоплаване</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_bg.htm">Железопътен персонал</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_bg.htm">Служители в сектора на автомобилния транспорт: време на шофиране и почивки</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_bg.htm">Морски лица</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_bg.htm">Служители във вътрешния воден транспорт</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_bg.htm">Командировани работници<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_bg.htm">Командироване на служители в чужбина</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_bg.htm">Командироване на шофьори</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_bg.htm">Социална сигурност и здраве<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_bg.htm">Плащане на социалноосигурителни вноски</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_bg.htm">Здравословни и безопасни условия на труд</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_bg.htm">Равно третиране и професионални квалификации<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_bg.htm">Равно третиране на служителите</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_bg.htm">Разумни улеснения</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_bg.htm">Признаване на квалификации</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_bg.htm">Изисквания за продуктите<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_bg.htm">Стандарти<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_bg.htm">Стандарти в Европа</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_bg.htm">Съответствие на продуктите<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_bg.htm">Определяне на изисквания за продуктите</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_bg.htm">Оценяване на съответствието</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_bg.htm">Техническа документация и декларация за съответствие с изискванията на ЕС</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_bg.htm">Изисквания за екопроектиране</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_bg.htm">Декларация за взаимно признаване</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_bg.htm">Етикети и маркировки<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_bg.htm">Маркировка „СЕ“</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_bg.htm">Енергиен етикет</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_bg.htm">Маркировка за ОЕЕО</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_bg.htm">Етикетиране на обувни изделия</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_bg.htm">Етикетиране на текстилните продукти</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_bg.htm">Маркировка „℮“</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_bg.htm">Екомаркировка на ЕС</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_bg.htm">Химикали<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_bg.htm">Регистрация на химикали в ЕС (Регламент REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_bg.htm">Класифициране, етикетиране и опаковане на химикали</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_bg.htm">Рециклиране и управление на отпадъците<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_bg.htm">Отговорности, свързани с ОЕЕО</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_bg.htm">Етикетиране на храни<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_bg.htm">Правила за етикетиране на храни</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_bg.htm">Обявяване на хранителната стойност</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_bg.htm">Етикетиране на хранителни добавки</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_bg.htm">Хранителни добавки</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_bg.htm">Здравни и хранителни претенции</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_bg.htm">Финанси<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_bg.htm">Счетоводство<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_bg.htm">Счетоводство на МСП и микропредприятия</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_bg.htm">Извършване и получаване на плащания<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_bg.htm">Трансгранично събиране на вземания</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_bg.htm">Плащания в брой и по електронен път</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_bg.htm">Просрочено плащане</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_bg.htm">Електронно фактуриране</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_bg.htm">Намиране на финансиране<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/bg">Достъп до финансиране</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_bg.htm">Програми на ЕС за финансиране</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_bg.htm">Взаимоотношения с клиенти<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_bg.htm">Потребителски договори и гаранции<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_bg.htm">Гаранции за потребителя</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_bg.htm">Дефектни продукти</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_bg.htm">Договори с потребители</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_bg.htm">Решаване на спорове с клиенти<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_bg.htm">Алтернативно/Онлайн решаване на спорове</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_bg.htm">Европейска процедура за искове с малък материален 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href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">информация за предприятията</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_bg.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Щракнете, за да разгънете" title="Щракнете, за да разгънете">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_bg.htm">Предприятия</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/running-business/index_bg.htm"> Извършване на стопанска дейност</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_bg.htm">Развиване на бизнес</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Сливания на дружества</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Сливания на дружества</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">На тази страница</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> Ако търсите нови възможности за бизнес, можете да обмислите <strong>сливане с друго дружество или неговото поглъщане</strong>. Долупосочените правила се отнасят до <strong>дружествата с ограничена отговорност</strong>, установени в поне две различни държави от ЕС. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Предупреждение</h4> <p> За трансгранични сливания с участието на дружества, <strong>инвестиращи капитал, предоставен от частни или публични инвеститори, не важат</strong> правилата на ЕС за сливанията. </p> </div> </div> <p> Правилата на ЕС трябва да се прилагат за сливания, когато: </p><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Вашето дружество купува едно или повече други дружества, намиращи се в друга държава от ЕС (сливане чрез придобиване) </span></span><svg focusable="false" aria-label="Отваряне"> <title>Отваряне</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="приключило"> <title>приключило</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Ако вашето дружество извършва изкупуването, активите и пасивите на изкупуваните дружества ще ви бъдат прехвърлени. <strong>След това трябва да емитирате ценни книжа</strong> (например акции), равностойни на капитала на закупеното дружество, в <strong>замяна на активите</strong>, които сте получили при прехвърлянето. </p> <p> Може да е необходимо да платите в брой до 10 % от номиналната или счетоводната стойност на ценните книжа на вашето дружество. </p> <p> Въпреки че изкупените от вас дружества технически са прекратили дейността си, официално те не са в процедура на ликвидация. </p> </div></div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Две или повече дружества прехвърлят всичките си активи и пасиви на изцяло ново дружество, което вие сте учредили (сливане чрез учредяване). </span></span><svg focusable="false" aria-label="Отваряне"> <title>Отваряне</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="приключило"> <title>приключило</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Ако учредявате ново дружество, трябва да емитирате ценни книжа (например акции), равностойни на капитала на дружествата, които прехвърлят активите си. Трябва да емитирате тези ценни книжа за собствениците на прехвърлящите активи дружества. Стойността на ценните книжа трябва да бъде равна на капитала на прехвърлящото активи дружество. </p> <p> Може да е необходимо да платите в брой до 10 % от номиналната или счетоводната стойност на ценните книжа на вашето дружество. </p> <p> Дейността на прехвърлящите активи дружества ще бъде прекратена в края на процеса, без те да преминат официална процедура на ликвидация. </p> </div></div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Дадено дружество прехвърля всичките си активи и пасиви на вашето дружество, което вече притежава всички негови ценни книжа (сливане чрез поглъщане). </span></span><svg focusable="false" aria-label="Отваряне"> <title>Отваряне</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="приключило"> <title>приключило</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> След прехвърлянето дейността на прехвърлящото активи дружество се прекратява, без то да преминава през официална процедура на ликвидация. </p> </div></div> <p> Страните от ЕС могат да не прилагат тези правила по отношение на <strong>трансгранични сливания с участието на кооперации</strong> дори ако те по определение попадат в категорията дружества с ограничена отговорност. </p> <h2> Подготовка на документацията (общ план) </h2> <p> Когато вашето дружество участва в сливане, трябва да изготвите документ, наречен <strong>общ план на сливането</strong>, който трябва да съдържа най-малко следното: </p> <ul> <li> име и седалище на всяко от участващите дружества, както и на дружеството, което ще бъде създадено в резултат от сливането </li> <li> <strong>съотношение и условия на разпределянето</strong>, които ще важат при <strong>обмена на ценни книжа</strong> (например колко от акциите на придобиващото дружество ще бъдат предложени на акционерите на придобитите дружества) и сумите за плащания в брой (ако е приложимо) </li> <li> вероятни <strong>последици за служителите</strong> </li> <li> дата, от която новите притежатели на ценни книжа на дружеството, създадено в резултат от сливането, ще имат право на дивиденти </li> <li> <strong>устав</strong> на дружеството, получено в резултат на сливането </li> <li> процедури във връзка със стъпките, които служителите трябва да предприемат в отношенията си с членовете на управителния съвет на дружеството, получено в резултат на сливането (когато е уместно) </li> <li> информация за <strong>оценката</strong> на <strong>активите и пасивите</strong>, които ще бъдат прехвърлени на дружеството, създадено в резултат на сливането. </li> </ul> <h2> Публикуване на документацията </h2> <p> Общият план трябва да бъде публикуван най-малко <strong>1 месец преди провеждането на общите събрания</strong>. В тези събрания участват всички дружества, които вземат решение за сливането. </p> <p> Трябва да публикувате общия план на уебсайтовете на дружествата или на специални уебсайтове за сливания в съответните държави от ЕС. </p> <h2> Подготовка на доклади за общото събрание </h2> <p> По принцип преди общите събрания трябва да подготвите следните два доклада. Ако обаче всички собственици на участващите дружества са съгласни, можете да пропуснете доклада от независими експерти. </p><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Доклад на управителните или административните органи </span></span><svg focusable="false" aria-label="Отваряне"> <title>Отваряне</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="приключило"> <title>приключило</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> В този доклад се обясняват правните и икономическите аспекти и последиците от сливането за собствениците, кредиторите и служителите. Докладът трябва да се предостави на собствениците на дружеството и на представителите на персонала поне един месец преди общото събрание. Ако ръководството на някое от участващите в сливането дружества получи (своевременно) коментари от служителите, те ще бъдат включени в доклада. </p> </div></div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Доклад от независими експерти </span></span><svg focusable="false" aria-label="Отваряне"> <title>Отваряне</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="приключило"> <title>приключило</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Този доклад (ако се изисква такъв) се изготвя за собствениците на участващите дружества. Той трябва да бъде готов поне 1 месец преди общото събрание и в него трябва да се обяснява определеното в общия план съотношение на замяна, което ще се използва при предлагането на ценни книжа за придобитите активи. </p> </div></div> <h2> Постигане на съгласие по общия план </h2> <p> Всички участващи в сливането дружества трябва да постигнат съгласие по <strong>общия план</strong> на своите общи събрания. </p> <p> Всички тези дружества имат право да обвържат извършването на сливането с условия относно <strong>продължаването на участието на персонала</strong> в дружеството, получено в резултат на сливането. </p> <p> Ако вие сте придобиващото дружество, можете да одобрите сливането без да е необходимо да участвате в общите събрания, при условие че другите дружества са съгласни с това. За да го направите, трябва да се уверите, че: </p> <ul> <li> <strong>общият план</strong> е публикуван най-малко един месец преди общите събрания </li> <li> <strong>всички останали документи</strong> относно сливането (това могат да бъдат годишни счетоводни отчети и годишни доклади на дружествата, които ще бъдат придобити) са достъпни за проверка от техните акционери. </li> </ul> <h2> Проверка на законосъобразността на сливането </h2> <p> Законосъобразността на сливането трябва да бъде проверена във всяка държава от ЕС, която има отношение към него, преди то да може да влезе в сила. Обикновено тази проверка се извършва от нотариус или съд. Ако всичко е наред, след проверката те издават <strong>сертификат преди сливане</strong>. </p> <p> След издаването на този сертификат сливането може да бъде завършено, ако участващите дружества са одобрили общия план. След това съответният орган — в държавата, в която новото дружество ще бъде учредено и регистрирано — трябва да провери <strong>законосъобразността</strong> на <strong>неговото учредяване.</strong> </p> <p> По-долу можете да видите компетентните органи във всяка страна. </p> <!--ETALOFF--> <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Изберете държава</span></span><svg focusable="false" aria-label="Отваряне"> <title>Отваряне</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="приключило"> <title>приключило</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a 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href="https://europa.eu/youreurope/search-results/index_bg.htm?countryCode=CZ&categories=J9" aria-label="Чехия"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Чехия</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_bg.htm?countryCode=SE&categories=J9" aria-label="Швеция"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Швеция</span></a></li> </ul> </div> </div> <!--/ETALOFF--> <h2> Влизане в сила </h2> <p> След това същият компетентен орган в държавата, в която е регистрирано придобиващото или новосъздаденото дружество, взема решение на коя дата сливането ще влезе в сила. </p> <p> Всяко от дружествата носи отговорност за <strong>публикуването на информация за сливането</strong> в съответния национален <strong>публичен регистър</strong>. След това регистрацията на старото дружество може да бъде заличена. </p> <h2> Продължаващо участие на персонала </h2> <p> По принцип — ако сте придобиващото/новосъздаденото дружество — бъдещето на участието на персонала се определя от правилата в държавата от ЕС, в която е регистрирано вашето дружество. </p> <p> <strong>Участието на персонала</strong> в придобитото/новосъздаденото дружество не може да бъде гарантирано от националното право, ако: </p> <ul> <li> не може да бъде осигурено същото равнище на участие на персонала, каквото е имало в придобитите дружества </li> <li> поне едно от участващите в сливането дружества е имало средно повече от 500 служители през шестте месеца, предшестващи публикуването на общия план </li> </ul> <h2> Сливания на големи дружества </h2> <p> Ако оборотът на предприятията, взети заедно, надвишава <span class="nolink">определени суми</span> <a href="https://competition-policy.ec.europa.eu/mergers_en" target="_blank" class="language" title="English">en</a> — както в световен мащаб, така и в ЕС, трябва да поискате одобрение от Европейската комисия <strong>независимо от това къде е установено вашето дружество</strong>. Комисията ще <span class="nolink">проучи ефекта от предложеното сливане</span> <a href="https://competition-policy.ec.europa.eu/mergers_de" target="_blank" class="language" title="English">en</a> върху конкуренцията в ЕС. Ако бъде счетено, че сливането ще доведе до значително ограничаване на конкуренцията, то ще бъде отхвърлено. Понякога сливанията се одобряват при определени условия — например за продажбата на част от съвместното предприятие или предоставянето на лиценз за дадена технология на друг пазарен участник. </p> </div> <div class="article-related ye-related-topics"> <h2>Вижте също</h2> <ul> <li><a href="https://europa.eu/youreurope/business/taxation/index_bg.htm">Данъчно облагане</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_bg.htm">Продажба на стоки и услуги</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_bg.htm">Конкуренция между предприятията</a></li> </ul> </div> <div class="article-related eu-legislation"> <h2>Законодателство на ЕС</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/BG/TXT/?uri=CELEX:32017L1132" data-linkid="564612d4-a2b9-4182-a84a-942adedbc246" title="Директива на ЕС за сливанията">Директива на ЕС за <span class="label-end"><span>сливанията</span><svg focusable="false" aria-label="Отваряне като външна връзка"> <title>Отваряне като външна връзка</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/BG/ALL/?uri=CELEX:32004R0139" data-linkid="5d24641f-d421-46cf-8e68-0568ace3d187" title="Регламент на ЕС за сливанията">Регламент на ЕС за <span class="label-end"><span>сливанията</span><svg focusable="false" aria-label="Отваряне като външна връзка"> <title>Отваряне като външна връзка</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div> <!--ETALOFF--> <div class="article-related"> <h2>Нуждаете се от съдействието на службите за помощ?</h2> <p>Свържете се със специализираните служби за помощ</p><button id="advice-button" class="standard arrow toggle">Потърсете помощ и съвети<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - Start and Grow" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=bg&origin=yeb_Running a business">Получете съвет за правилата на ЕС, които се прилагат за вашия бизнес / разрешете проблеми с обществени органи</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Имате ли въпроси относно извършването на стопанска дейност през граница, например износ или разширяване на дейността в друга страна от ЕС? Ако отговорът е да, <strong><a data-linkid="3b14a2df-b4db-46ba-8512-ea68b2bcf6f2" href="https://een.ec.europa.eu/" title="мрежата Enterprise Europe">Enterprise Europe Network</a></strong> може да ви даде без<span style="display:none"> </span>платен съвет.</p> </div> <div data-service-name="ASF"> <p>Можете да използвате и <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=bg" title="Инструмент за търсене на услуги за оказване на помощ">Инструмент за търсене на услуги за оказване на помощ</a></strong>, за да намерите необходимата ви помощ.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Последна проверка: 19/05/2023</span></div> </div> </div> <div id="share-page"> <div>Споделяне на страницата</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm" title="Споделете по „Facebook“" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm" title="Споделете в linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=%D0%A1%D0%BB%D0%B8%D0%B2%D0%B0%D0%BD%D0%B8%D1%8F%20%D0%BD%D0%B0%20%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D1%81%D1%82%D0%B2%D0%B0&url=https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm" title="Споделете в X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=%D0%A1%D0%BB%D0%B8%D0%B2%D0%B0%D0%BD%D0%B8%D1%8F%20%D0%BD%D0%B0%20%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D1%81%D1%82%D0%B2%D0%B0&body=https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm;" id="sh-email" title="Споделете по електронната поща" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Обратна информация относно качеството<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_bg.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/running-business/developing-business/merging-businesses/"><p class="success">Благодарим ви за мнението. 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