{"id":4402,"date":"2022-01-26T11:57:52","date_gmt":"2022-01-26T08:57:52","guid":{"rendered":"https:\/\/www.canaydin.av.tr\/?p=4402"},"modified":"2023-06-15T10:23:22","modified_gmt":"2023-06-15T07:23:22","slug":"how-to-set-up-a-company-in-turkey","status":"publish","type":"post","link":"https:\/\/www.canaydin.av.tr\/tr\/how-to-set-up-a-company-in-turkey\/","title":{"rendered":"T\u00dcRK\u0130YE'DE \u015e\u0130RKETLER\u0130N KURULU\u015eU"},"content":{"rendered":"
\n\n\n
Limited ve Anonim \u015eirketler ile ilgili Genel Bilgiler<\/strong><\/p>\n

Anonim ve Limited \u015firketler Sermaye \u015eirketleri ad\u0131 alt\u0131nda TTK\u2019da d\u00fczenlenen \u015firket t\u00fcrleridir. Sermaye \u015firketleri, ortaklar\u0131n sermayeye kat\u0131l\u0131m oranlar\u0131 kadar hak sahibi oldu\u011fu \u015firket t\u00fcr\u00fcne verilen isimdir. Bu yap\u0131ya sahip olan \u015firketlerde sermaye ortaklar\u0131n\u0131n paylar\u0131 ki\u015fisel de\u011fildir. Yani, ortaklar bak\u0131m\u0131ndan s\u0131n\u0131rl\u0131 sorumluluk s\u00f6z konusudur.<\/p>\n

 <\/p>\n

Limited \u015eirket Kurulu\u015f S\u00fcreci<\/strong><\/p>\n

 <\/p>\n

Limited \u015firketlerde kurulu\u015f, kanuna uygun olarak d\u00fczenlenen \u015firket s\u00f6zle\u015fmesinde, kurucular\u0131n Limited \u015firket kurma iradelerini a\u00e7\u0131klay\u0131p, sermayenin tamam\u0131n\u0131 24 ay i\u00e7erisinde \u00f6demeyi taah\u00fct etmeleri ile sermayenin tamam\u0131n\u0131 \u015farts\u0131z taahh\u00fct etmeleri ve nakit k\u0131sm\u0131 hemen ve tamamen \u00f6demeleriyle kurulur. \u015eirket s\u00f6zle\u015fmesinin yaz\u0131l\u0131 \u015fekilde yap\u0131lmas\u0131 ve kurucular\u0131n imzalar\u0131n\u0131n noterce onaylanmas\u0131 \u015fartt\u0131r.<\/p>\n

 <\/p>\n

\u015eirket s\u00f6zle\u015fmesinde a\u015fa\u011f\u0131daki hususlar\u0131n a\u00e7\u0131k\u00e7a yer almas\u0131 gerekmektedir.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

a. \u015eirketin ticaret unvan\u0131 ve merkezinin bulundu\u011fu yer.<\/p>\n

b. Esasl\u0131 noktalar\u0131 belirtilmi\u015f ve tan\u0131mlanm\u0131\u015f bir \u015fekilde, \u015firketin i\u015fletme konusu.<\/p>\n

c. Esas sermayenin itibari tutar\u0131, esas sermaye paylar\u0131n\u0131n say\u0131s\u0131, itibari de\u011ferleri, varsa imtiyazlar, esas sermaye paylar\u0131n\u0131n gruplar\u0131.<\/p>\n

d. M\u00fcd\u00fcrlerin adlar\u0131, soyadlar\u0131, unvanlar\u0131, vatanda\u015fl\u0131klar\u0131.<\/p>\n

e. \u015eirket taraf\u0131ndan yap\u0131lacak ilanlar\u0131n \u015fekli.<\/p>\n

 <\/p>\n

Limited \u015eirketlerin \u00f6zellikleri<\/strong><\/p>\n

    \n
  • Tek ki\u015fi ile kurulabilir, azami ortak say\u0131s\u0131d\u0131r ise 50 ki\u015fidir.<\/li>\n
  • Limited \u015firketler, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k d\u0131\u015f\u0131nda kanunun yasaklamad\u0131\u011f\u0131 her t\u00fcrl\u00fc faaliyette bulunabilir.<\/li>\n
  • Limited \u015firket sermayesinin en az 10.000 TL olmas\u0131 \u015fartt\u0131r.<\/li>\n
  • Ortaklar\u0131n koyacaklar\u0131 sermayeni en az 25 TL veya bunun katlar\u0131 olmas\u0131 zorundad\u0131r.<\/li>\n
  • Sermayenin \u00bc\u2019\u00fcn\u00fcn bloke edilmesi zorunlulu\u011fu yoktur.<\/li>\n
  • Ortaklar\u0131n \u015firkete kar\u015f\u0131 sorumlulu\u011fu sermaye paylar\u0131 ile s\u0131n\u0131rl\u0131d\u0131r.<\/li>\n
  • Limited \u015firkette, ortaklar \u015firketin bor\u00e7lar\u0131ndan dolay\u0131 sorumluluk ta\u015f\u0131mamakta, sadece taahh\u00fct etmi\u015f olduklar\u0131 paylar\u0131n\u0131 \u00f6demek ile ve \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclm\u00fc\u015f ek \u00f6deme veyahut yan edim y\u00fck\u00fcml\u00fcl\u00fcklerini ger\u00e7ekle\u015ftirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n
  • Sermaye, kar ve di\u011fer haklar ortaklar\u0131n hisselerine de\u011fil paylar\u0131na g\u00f6re b\u00f6l\u00fcn\u00fcr.<\/li>\n
  • Limited \u015firketler, hisse senedi ve tahvil \u00e7\u0131karma yetkileri bulunmaz. Limited \u015firketlerde ortakl\u0131\u011f\u0131n devri, anonim \u015firketlere g\u00f6re daha zordur. Pay devrinin noter huzurunda ger\u00e7ekle\u015ftirilmesi, ticaret sicilinde tescili ve T\u00fcrkiye Ticaret Sicil Gazetesi\u2019nde ilan edilmesi zorunludur.<\/li>\n
  • Limited \u015firketin y\u00f6netimi, ortaklardan biri veya birka\u00e7\u0131 taraf\u0131ndan yap\u0131labilece\u011fi gibi, d\u0131\u015far\u0131dan y\u00f6netici de atanabilir.<\/li>\n
  • Limited \u015firketlerde kararlar ortaklar\u0131n oy \u00e7oklu\u011fu ile al\u0131n\u0131r.<\/li>\n
  • Ortak say\u0131s\u0131 yirmiden fazla olan limited \u015firketler denet\u00e7i bulundurmak zorundad\u0131r.<\/li>\n
  • Limited \u015firketlerde ortaklar\u0131n tamam\u0131 rekabet yasa\u011f\u0131na tabi de\u011fildir. Sadece y\u00f6netici olanlar bu yasa\u011fa tabidir.<\/li>\n
  • Limited \u015firketlerde vergi muhatab\u0131 \u015firketin kendisidir. Limited \u015firketler kurumlar vergisi m\u00fckellefidir.<\/li>\n
  • Emek ve ticari itibar sermaye olarak konulamaz.<\/li>\n
  • Limited \u015firketler halka a\u00e7\u0131lamaz.<\/li>\n
  • Devlete k\u00e2rlar\u0131n\u0131n 'i oran\u0131nda kurumlar vergisi \u00f6demelidirler.<\/li>\n<\/ul>\n

    \u00a0<\/strong><\/p>\n

    Anonim \u015eirket \u00d6zellikleri<\/strong><\/p>\n

    \u00a0<\/strong><\/p>\n

      \n
    • Anonim \u015firketler, kanunca uygulanmas\u0131nda bir sak\u0131nca g\u00f6r\u00fclmeyen t\u00fcm iktisadi ve ticari konular\u0131n ger\u00e7ekle\u015fmesini ama\u00e7 edinmek \u00fczere kurulabilir.<\/li>\n
    • Ana s\u00f6zle\u015fmede \u015firketin kurulma amac\u0131na ili\u015fkin konunun a\u00e7\u0131k\u00e7a belirtilmesi gerekir.<\/li>\n
    • Anonim \u015firket, t\u00fczel ki\u015finin bir tacir olmas\u0131 sebebiyle bir ticaret unvan\u0131 alt\u0131nda kurulmal\u0131 ve bu unvan\u0131 ticaret sicilinde tescil ettirmelidir.<\/li>\n
    • Ticaret unvan\u0131 da i\u015fin konusu ile ilgili olmal\u0131d\u0131r.<\/li>\n
    • Anonim \u015firketin kurulabilmesi i\u00e7in bir ya da birden fazla kurucuya sahip olmas\u0131 yeterlidir. Bu \u015fekilde kanun, tek ki\u015finin anonim \u015firket kurabilmesine olanak tan\u0131m\u0131\u015ft\u0131r.<\/li>\n
    • Esas sermaye 50.000 TL\u2019den ve kay\u0131tl\u0131 sermaye sistemini kabul etmi\u015f bulunan halka a\u00e7\u0131k olmayan anonim \u015firketlerde ba\u015flang\u0131\u00e7 sermayesi 100.000 TL\u2019den a\u015fa\u011f\u0131 olamaz.<\/li>\n
    • Anonim \u015firketlerde hisse devri kolayca ger\u00e7ekle\u015febilir. Menkul k\u0131ymet olarak el de\u011fi\u015ftirmesi m\u00fcmk\u00fcnd\u00fcr. \u015eirketin kurulu\u015fu esnas\u0131nda mal ya da e\u015fya gibi ayn\u00ee olarak konan sermayenin kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nan hisse senetleri iki y\u0131l ge\u00e7meden sat\u0131lamaz.<\/li>\n
    • Anonim \u015firketler, kurumlar vergisi m\u00fckellefidir ve vergi muhatab\u0131 \u015firkettir.<\/li>\n
    • Anonim \u015firketin yararland\u0131\u011f\u0131 haklardan biri de hisse senedi ve tahvil \u00e7\u0131karma hakk\u0131d\u0131r.<\/li>\n
    • Anonim \u015firketler t\u00fczel ki\u015filiklerdir ve t\u00fczel ki\u015filik ticaret siciline tescil ile ger\u00e7ekle\u015fir.<\/li>\n
    • Kurulan anonim \u015firketinin bor\u00e7lar\u0131na kar\u015f\u0131 sorumlulu\u011fu mal varl\u0131\u011f\u0131 ile s\u0131n\u0131rlan\u0131r. Ortaklar\u0131n\u0131n sahip oldu\u011fu sorumluluk ise taahh\u00fct edilen sermaye ile olur.<\/li>\n
    • Sermayenin b\u00f6l\u00fcnmesi halinde, her bir sermaye 1 kuru\u015fluk paylara ve katlar\u0131na b\u00f6l\u00fcnecek \u015fekilde olur.<\/li>\n
    • Hisse senetleri ile temsil edilebilen anonim \u015firket, \u015firket sermayesinin tamam\u0131 \u00f6denmedik\u00e7e hamiline yaz\u0131l\u0131 hisse senedi \u00e7\u0131karamaz.<\/li>\n<\/ul>\n

       <\/p>\n

      Anonim \u015eirket Kurulu\u015f A\u015famalar\u0131<\/strong><\/p>\n

        \n
      • \u0130lk olarak, ticari ve iktisadi konuyla ili\u015fkili \u015firket unvan\u0131 belirlenmelidir.<\/li>\n
      • Se\u00e7ilen \u015firket unvan\u0131n\u0131n ve bu unvan\u0131n alt\u0131nda imzas\u0131 olacak ki\u015filerin imzalar\u0131n\u0131n noter tasdiki gerekmektedir.<\/li>\n
      • Belirlenen sermayenin %0,04 oran\u0131ndaki tutar Rekabet Kurumu Pay\u0131 olarak, kurumun hesab\u0131na yat\u0131r\u0131lmal\u0131d\u0131r.<\/li>\n
      • \u015eirket tescilinden \u00f6nce \u015firketin ad\u0131na a\u00e7\u0131lm\u0131\u015f banka hesab\u0131na taahh\u00fct edilen sermayenin \u2019inin yat\u0131r\u0131lmas\u0131 gerekmektedir.<\/li>\n
      • \u015eirketin unvan\u0131, kurucu bilgileri, \u015firketin sermayesi, \u015firket adresi, kurucu ve di\u011fer ki\u015filere tan\u0131nan \u00f6zel menfaatler, y\u00f6netim kurulunun haklar\u0131 ve g\u00f6revleri, \u015firket s\u00fcresi, sermaye pay t\u00fcrleri ve miktarlar\u0131 gibi temel bilgileri i\u00e7eren \u015firket ana s\u00f6zle\u015fmesi d\u00fczenlenmelidir.<\/li>\n
      • Asl\u0131 ile birlikte \u00fc\u00e7 n\u00fcsha \u015firket ana s\u00f6zle\u015fmesi Ticaret Sicili Memurlu\u011funa tescil ettirilmeli ve noter tasdikli imza beyannamesi teslim edilmelidir.<\/li>\n
      • Gere\u011fince haz\u0131rlanan kay\u0131t beyannamesi, \u015firket kurulu\u015f dilek\u00e7e formu ve taahh\u00fctname Ticaret Sicili Memurlu\u011funa teslim edilmelidir.<\/li>\n
      • \u015eirketin faaliyet alan\u0131ndaki yetkili ticaret odas\u0131 veya sanayi odas\u0131na kay\u0131t edilmesi gerekmektedir.<\/li>\n
      • Kurucular\u0131n ger\u00e7ek ki\u015filer ise onaylanm\u0131\u015f n\u00fcfus c\u00fczdan\u0131 n\u00fcshas\u0131 ve ikametg\u00e2h belgeleri Ticaret Sicili Memurlu\u011funa iletmelidir.<\/li>\n
      • \u015eirketin ve \u015firket unvan tescilinin T\u00fcrkiye Ticaret Sicili Gazetesinde ilan olarak yay\u0131nlanmal\u0131d\u0131r.<\/li>\n<\/ul>\n

        \u0130\u00e7inde<\/strong>\u015eirket kurulurken ana s\u00f6zle\u015fmesinde;<\/span><\/p>\n

          \n
        • Anonim \u015firketin a\u00e7\u0131k unvan\u0131,<\/li>\n
        • \u015eirketin varsa ortaklar\u0131n\u0131n bilgileri ve hisse tutarlar\u0131,<\/li>\n
        • \u015eirketin merkez adresi,<\/li>\n
        • \u015eirketin genel m\u00fcd\u00fcr\u00fc<\/li>\n
        • \u015eirkete ait sermayenin \u2019i pe\u015fin \u00f6denmi\u015fse geriye kalan \u2019inin ne zaman \u00f6denece\u011fi,<\/li>\n
        • Sermaye konusu \n\nyazmal\u0131d\u0131r.<\/li>\n<\/ul>\n

          Limited ve Anonim \u015eirketlerde Vergisel Y\u00fck\u00fcml\u00fcl\u00fckler<\/strong><\/p>\n

          \u00a0<\/strong><\/p>\n

            \n
          • \u015eirketler kurumlar vergisi ile m\u00fckelleftirler.<\/li>\n
          • T\u00fcm beyannameler elektronik ortamda verilir.<\/li>\n
          • Kurumlar vergisi, vergi matrah\u0131n\u0131n \u2019i oran\u0131ndad\u0131r.<\/li>\n
          • \u015eirket \u00e7al\u0131\u015fanlar\u0131, ger\u00e7ek ki\u015filerden ald\u0131klar\u0131 serbest meslek hizmetleri ve kiralad\u0131klar\u0131 i\u015f yerleri i\u00e7in muhtasar beyanname verir, gelir vergisi stopaj\u0131 \u00f6derler.<\/li>\n
          • Muhtasar beyanname \u00e7al\u0131\u015fan say\u0131s\u0131na g\u00f6re farkl\u0131 periyotlarda verilebilir. \u00c7al\u0131\u015fan say\u0131s\u0131 10 ki\u015finin alt\u0131nda kal\u0131yor ise \u00fc\u00e7 ayda bir beyanname verilebilirken; daha \u00e7ok \u00e7al\u0131\u015fan say\u0131s\u0131na sahip olunmas\u0131 halinde ayda bir beyanname verilebilir.<\/li>\n
          • \u015eirketler her ay Katma De\u011fer Vergisi beyannamesi verir.<\/li>\n
          • 3 ayda bir Ge\u00e7ici Kurumlar Vergisi beyannamesi verir.<\/li>\n
          • Her ay Damga Vergisi beyannamesi verir.<\/li>\n
          • \u015eirketlerde da\u011f\u0131t\u0131lan kar pay\u0131 \u00fczerinden oran\u0131nda Gelir Vergisi stopaj\u0131 yap\u0131l\u0131r.<\/li>\n
          • \u015eirketler verdikleri beyannamelerde maktu damga vergisi \u00f6demekle y\u00fck\u00fcml\u00fc olurlar.<\/li>\n<\/ul>\n

            Makalemizde Limited ve Anonim \u015eirketlere dair genel bilgileri aktard\u0131k. Daha fazla bilgi almak i\u00e7in b\u00fcromuz ile ileti\u015fime ge\u00e7ebilirsiniz.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

             <\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

            General Information about Limited Liability Companies and Joint Stock Companies Joint Stock and Limited liability companies are types of companies organized in the Turkish Commercial Code under the name of Capital Companies.\u00a0 Capital companies are the name given to the type of company to which the partners are entitled as well as the participation rates…<\/p>","protected":false},"author":4,"featured_media":4404,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[33],"tags":[],"yoast_head":"\nSETTING UP A COMPANY IN TURKEY - CANAYDIN Law Firm<\/title>\n<meta name=\"description\" content=\"Canayd\u0131n Law Firm was founded in Istanbul by Lawyer \u015eule Canayd\u0131n, who has been working actively in law profession since 2013. 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