{"id":26832,"date":"2023-12-09T19:42:17","date_gmt":"2023-12-09T16:42:17","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=26832"},"modified":"2024-03-25T12:38:19","modified_gmt":"2024-03-25T09:38:19","slug":"anonim-ile-limited-sirket-arasindaki-farkliliklar","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/en\/anonim-ile-limited-sirket-arasindaki-farkliliklar\/","title":{"rendered":"Anonim ile Limited \u015eirket Aras\u0131ndaki Farkl\u0131l\u0131klar"},"content":{"rendered":"

\u015eirket t\u00fcr\u00fcyle ilgili olarak verilecek olan karar, ticari faaliyetin gelece\u011fini ve gidi\u015fat\u0131n\u0131 do\u011frudan etkileyebilecek niteliktedir. \u015eirket t\u00fcr\u00fcne karar verilirken dikkate al\u0131nmas\u0131 gereken limited \u015firket ile anonim \u015firket aras\u0131ndaki temel farklar\u0131n yal\u0131n bir \u00fcslupla ortaya konulmas\u0131 karar verme a\u015famas\u0131ndaki giri\u015fimcilerin \u00f6n\u00fcn\u00fc ayd\u0131nlat\u0131r.\u00a0<\/span><\/p>\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/a>\u2019na (k\u0131saca \u201cTTK\u201d) g\u00f6re sermaye \u015firketleri temel olarak anonim \u015firketler ile limited \u015firketler olarak belirlenmi\u015ftir ve bu \u015firketler i\u00e7in \u015fah\u0131s \u015firketlerinden farkl\u0131 olarak ortaklar bak\u0131m\u0131ndan s\u0131n\u0131rl\u0131 sorumluluk s\u00f6z konusudur. Anonim \u015firket, TTK\u2019n\u0131n 329. maddesi uyar\u0131nca \u201csermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z malvarl\u0131\u011f\u0131yla sorumlu bulunan \u015firket<\/em>\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r. Limited \u015firket ise TTK\u2019n\u0131n 573. maddesi uyar\u0131nca \u201cbir ya da daha fazla ger\u00e7ek veya t\u00fczel ki\u015fi taraf\u0131ndan ticaret unvan\u0131 alt\u0131nda kurulan \u015firket t\u00fcr\u00fc<\/em>\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Kurulacak sermaye \u015firketinin faaliyet g\u00f6sterece\u011fi sekt\u00f6re, k\u0131sa ve uzun d\u00f6nem yat\u0131r\u0131mlar\u0131na ve i\u015f stratejilerine g\u00f6re hangi t\u00fcrde \u015firket kuracaklar\u0131n\u0131 ortaklar belirleyebilmektedir. Anonim ve limited \u015firket t\u00fcrlerini; ortak say\u0131s\u0131, sermaye, sorumluluk, faaliyet alan\u0131 gibi konularda birbirinden ay\u0131ran baz\u0131 temel farklar bulunmaktad\u0131r ve ortaklar kurulacak \u015firket t\u00fcr\u00fcne karar verirken bu farklar\u0131 da g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131d\u0131r. \u0130ki \u015firket t\u00fcr\u00fc aras\u0131ndaki s\u00f6z konusu temel farklar \u015f\u00f6yle \u00f6zetlenebilir:<\/span><\/p>\n

Ortak Say\u0131s\u0131 ve T\u00fcr\u00fc<\/span><\/h3>\n

Her iki \u015firketin de kurulabilmesi i\u00e7in tek bir ger\u00e7ek veya t\u00fczel ki\u015fi ortak yeterlidir. Ancak limited \u015firketlerde ortak say\u0131s\u0131 en fazla 50 (elli) olabilmektedir. Anonim \u015firketlerde ise ortak say\u0131s\u0131n\u0131n 500\u2019\u00fcn (be\u015fy\u00fcz) \u00fczerinde olmas\u0131 m\u00fcmk\u00fcn olup bu say\u0131ya ula\u015f\u0131ld\u0131\u011f\u0131nda sermaye piyasas\u0131 d\u00fczenlemelerine g\u00f6re \u015firket halka a\u00e7\u0131k say\u0131labilmektedir. 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu<\/a> Madde 3 uyar\u0131nca yabanc\u0131 yat\u0131r\u0131mc\u0131lar, yerli yat\u0131r\u0131mc\u0131lar ile e\u015fit muameleye tabidirler. B\u00f6ylelikle, yabanc\u0131 yat\u0131r\u0131mc\u0131lar TTK nezdinde belirtilen t\u00fcm sermaye \u015firketlerini kurabilmekte veya daha sonradan hisse devri yoluyla \u015firket orta\u011f\u0131 olabilmektedirler.<\/span><\/p>\n

Kamu Bor\u00e7lar\u0131ndan Sorumluluk<\/span><\/h3>\n

Anonim \u015firketlerin ortaklar\u0131n\u0131n \u015firketin kamu bor\u00e7lar\u0131ndan dolay\u0131 bir sorumlulu\u011fu bulunmamaktad\u0131r. Ancak 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanun<\/a> M\u00fckerrer Madde 35 uyar\u0131nca \u201ckanuni temsilci\u201d s\u0131fat\u0131 ile g\u00f6rev yapan anonim \u015firket y\u00f6netim kurulu \u00fcyeleri, kamu bor\u00e7lar\u0131n\u0131n \u015firketten tahsil edilememesi durumunda borcun tamam\u0131ndan m\u00fcteselsil olarak sorumludur. Limited \u015firket ortaklar\u0131 ise \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan kamu bor\u00e7lar\u0131ndan hisseleri oran\u0131nda sorumludurlar. Bu ortaklar\u0131n ayn\u0131 zamanda m\u00fcd\u00fcr olarak da g\u00f6rev yapmas\u0131 durumunda ise hisseleri oran\u0131nda de\u011fil, borcun tamam\u0131ndan sorumluluk s\u00f6z konusu olacakt\u0131r.<\/span><\/p>\n

Sermaye<\/span><\/h3>\n

Anonim ve limited \u015firketlerin kurulabilmesi i\u00e7in asgari sermaye tutarlar\u0131 24 Kas\u0131m 2023 tarihli ve 7887 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/a> (\u201cCumhurba\u015fkan\u0131 Karar\u0131\u201d) ile de\u011fi\u015ftirilmi\u015ftir. Buna g\u00f6re, anonim \u015firketler i\u00e7in asgari sermaye tutar\u0131 50.000 (ellibin) T\u00fcrk liras\u0131 iken yap\u0131lan bu de\u011fi\u015fiklik ile asgari sermaye tutar\u0131 250.000 (ikiy\u00fczellibin) T\u00fcrk Liras\u0131 olarak belirlenmi\u015ftir. Limited \u015firketlerin kurulabilmesi i\u00e7in asgari sermaye tutar\u0131 10.000 (onbin) T\u00fcrk Liras\u0131 iken yap\u0131lan de\u011fi\u015fiklik ile asgari sermaye tutar\u0131 50.000 (ellibin) T\u00fcrk Liras\u0131 olarak belirlenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2024 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girecektir.\u00a0Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n yapt\u0131\u011f\u0131 a\u00e7\u0131klamaya g\u00f6re, mevcut durum itibar\u0131yla sermayesi yeni belirlenen tutarlar\u0131n alt\u0131nda olan mevcut \u015firketler bak\u0131m\u0131ndan sermaye zorunlulu\u011fu bulunmamakla birlikte, \u00f6zkaynak yap\u0131lar\u0131n\u0131 g\u00fc\u00e7lendirmeleri bak\u0131m\u0131ndan sermayelerini en az yeni belirlenen tutarlara art\u0131rmalar\u0131nda fayda bulundu\u011fu ifade edilmi\u015ftir. Her iki \u015firkete de nakdi veya ayni sermaye konulabilmektedir. Anonim \u015firketlerde her bir pay en az 1 (bir) kuru\u015f veya katlar\u0131 de\u011ferinde ve limited \u015firketlerde her bir pay en az 25 (yirmibe\u015f) T\u00fcrk Liras\u0131 veya katlar\u0131 de\u011ferinde olmas\u0131 \u015fartt\u0131r.\u00a0<\/span><\/p>\n

Kay\u0131tl\u0131 Sermaye Sistemi<\/span><\/h3>\n

Kay\u0131tl\u0131 sermaye sistemi, \u015firketlerin, TTK sermaye art\u0131r\u0131m\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerine tabi olmaks\u0131z\u0131n (genel kurul, esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi gibi) y\u00f6netim kurulu karar\u0131 ile \u00f6nceden esas s\u00f6zle\u015fme ile belirlenen ve ticaret sicilinde tescil edilen miktara kadar sermaye art\u0131rma yapabilmesine olanak veren bir sistemdedir. 24 Kas\u0131m 2023 tarihli ve 7887 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile halka a\u00e7\u0131k olmayan \u015firketler i\u00e7in asgari kay\u0131tl\u0131 sermaye tutar\u0131 100.000 (y\u00fczbin) T\u00fcrk Liras\u0131 iken 500.000 (be\u015fy\u00fczbin) T\u00fcrk Liras\u0131 olarak de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklik 1 Ocak 2024 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girecektir. Bu sistem limited \u015firketler i\u00e7in uygulanamamaktad\u0131r.<\/span><\/p>\n

Faaliyet Alan\u0131<\/span><\/h3>\n

TTK Madde 331 uyar\u0131nca anonim \u015firketler ve TTK Madde 573 uyar\u0131nca limited \u015firketler, kanunen yasaklanmam\u0131\u015f her t\u00fcrl\u00fc ekonomik ama\u00e7 ve konu i\u00e7in kurulabilmektedir. Ancak, bankac\u0131l\u0131k, yat\u0131r\u0131m ortakl\u0131\u011f\u0131, finansal kiralama, sigortac\u0131l\u0131k gibi alanlarda faaliyet g\u00f6sterecek \u015firketlerin anonim \u015firket \u015feklinde kurulmas\u0131 zorunludur. Dolay\u0131s\u0131yla, faaliyet alan\u0131na g\u00f6re \u015firket t\u00fcr\u00fcn\u00fcn ortaklar a\u00e7\u0131s\u0131ndan se\u00e7imlik bir hak olmaktan \u00e7\u0131kmas\u0131 s\u00f6z konusu olabilmektedir.\u00a0<\/span><\/p>\n

Zorunlu Organlar<\/span><\/h3>\n

Anonim \u015firketlerde genel kurul ve y\u00f6netim kurulu; limited \u015firketlerde ise genel kurul ve m\u00fcd\u00fcrler kurulu zorunlu organlar olarak belirlenmi\u015ftir. Her iki \u015firketin de zorunlu organlar\u0131n\u0131n yetkileri devredilememektedir. Anonim \u015firketlerde, ortaklar\u0131n y\u00f6netim kurulunda yer almas\u0131 zorunlu de\u011fildir ancak limited \u015firketlerde \u015firket ortaklar\u0131ndan birinin m\u00fcd\u00fcrler kurulunda yer almas\u0131 gerekmektedir.\u00a0<\/span><\/p>\n

\u015eirket Avukat\u0131 Bulundurma Zorunlulu\u011fu<\/span><\/h3>\n

Mevcut durum itibar\u0131yla, anonim \u015firketlerde, \u015firketin sermayesi 250.000 (ikiy\u00fczellibin) T\u00fcrk Liras\u0131n\u0131n \u00fczerinde ise \u015firkette avukat bulundurma zorunlulu\u011fu<\/a> mevcut iken limited \u015firketlerde avukat bulundurma zorunlulu\u011fu yoktur.\u00a0\u00a0<\/span><\/p>\n

Oy Hakk\u0131<\/span><\/h3>\n

Pay sahipleri, oy haklar\u0131n\u0131 genel kurulda, paylar\u0131n\u0131n toplam itibari de\u011feriyle orant\u0131l\u0131 olarak kullanabilmektedir. Ancak her pay sahibi sadece bir paya sahip olsa da en az bir oy hakk\u0131n\u0131 haizdir. TTK Madde 479 uyar\u0131nca anonim \u015firketlerde kurumla\u015fman\u0131n gerektirdi\u011fi bir durum mevcut de\u011filse veya hakl\u0131 bir sebep s\u00f6z konusu de\u011filse bir paya en \u00e7ok 15 (onbe\u015f) oy hakk\u0131 tan\u0131nabilmektedir. Limited \u015firketlerde ise, hissedarlar\u0131n oy hakk\u0131na ili\u015fkin bir s\u0131n\u0131rlama yoktur.\u00a0<\/span><\/p>\n

Genel Kurul Toplant\u0131lar\u0131 ve Bakanl\u0131k Temsilcisi Zorunlulu\u011fu<\/span><\/h3>\n

Anonim ve limited \u015firketler her y\u0131l faaliyet d\u00f6nemlerinin sona ermesinin ard\u0131ndan 3 (\u00fc\u00e7) ayl\u0131k s\u00fcre i\u00e7inde genel kurullar\u0131n\u0131 yapmak ile y\u00fck\u00fcml\u00fcd\u00fcr. Anonim \u015firketler ayr\u0131ca, \u201cAnonim \u015eirketlerin Genel Kurul Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile Bu Toplant\u0131larda Bulunacak Bakanl\u0131k Temsilcileri Hakk\u0131nda Y\u00f6netmelik\u201d Madde 32\u2019de say\u0131lan hallerde toplant\u0131larda bakanl\u0131k temsilcisi bulundurmak zorundand\u0131rlar.<\/span><\/p>\n

Halka Arz<\/span><\/h3>\n

Halka arz, Sermaye Piyasas\u0131 Kanunu<\/a> (\u201cSPKn\u201d) uyar\u0131nca \u201csermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n sat\u0131n al\u0131nmas\u0131 i\u00e7in her t\u00fcrl\u00fc yoldan yap\u0131lan genel bir \u00e7a\u011fr\u0131 ve bu \u00e7a\u011fr\u0131 devam\u0131nda ger\u00e7ekle\u015ftirilen\u00a0sat\u0131\u015f<\/em>\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r. Buna g\u00f6re, halka arz olan \u015firketlerin paylar\u0131n\u0131n bir k\u0131sm\u0131 veya tamam\u0131 borsada i\u015flem g\u00f6rerek \u015firketlerin finansman kayna\u011f\u0131 sa\u011flanm\u0131\u015f olmaktad\u0131r. Halka a\u00e7\u0131k \u015firketler TTK\u2019dan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerin yan\u0131 s\u0131ra SPKn\u2019n\u0131n buyurdu\u011fu ilke ve y\u00fck\u00fcml\u00fcl\u00fcklere de uymak zorundad\u0131r. Kurulu\u015funda itibaren en az 2 (iki) takvim y\u0131l\u0131n\u0131 ge\u00e7iren anonim \u015firketlerin halka arz\u0131 m\u00fcmk\u00fcn iken limited \u015firketlerin halka arz\u0131 m\u00fcmk\u00fcn de\u011fildir. Halka arz olmak isteyen bir limited \u015firket ancak t\u00fcr de\u011fi\u015ftirme yolu ile \u00f6nce anonim \u015firket stat\u00fcs\u00fcne sahip olup sonradan di\u011fer gereklilikleri yerine getirmesi \u015fart\u0131yla halka arz olabilecektir. Limited \u015firketin anonim \u015firket olarak t\u00fcr de\u011fi\u015ftirmesi durumunda \u201cen az 2 (iki) takvim y\u0131l\u0131n\u0131 ge\u00e7irme\u201d \u015fart\u0131na ili\u015fkin bu s\u00fcre hesaplan\u0131rken limited \u015firket olarak ge\u00e7irilen s\u00fcreler de dikkate al\u0131nmaktad\u0131r.<\/span><\/p>\n

\u015eirketin Temsilinin ve Y\u00f6netiminin \u00dc\u00e7\u00fcnc\u00fc Bir Ki\u015fiye B\u0131rak\u0131lmas\u0131<\/span><\/h3>\n

Anonim \u015firketlerde, \u015firketin y\u00f6netim yetkisi k\u0131smen veya tamamen birka\u00e7 y\u00f6netim kurulu \u00fcyesine veya \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiye b\u0131rak\u0131labilmektedir. Bu \u015fekilde bir devir yap\u0131lmad\u0131\u011f\u0131 taktirde y\u00f6netim yetkisi t\u00fcm y\u00f6netim kurulu \u00fcyelerine aittir. Ancak anonim \u015firketlerde temsil yetkisi, en az 1 (bir) y\u00f6netim kurulu \u00fcyesinin temsil yetkisini haiz olmas\u0131 \u015fart\u0131 ile \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredilebilecektir. Temsil yetkisi y\u00f6netim kurulu \u00fcyelerinden bir ya da birka\u00e7\u0131na devredilirse bu \u00fcyeler \u201cmurahhas \u00fcye\u201d olarak tan\u0131mlanmaktad\u0131r. Temsil yetkisi y\u00f6netim kurulu \u00fcyelerinin d\u0131\u015f\u0131ndan birine devredilirse bu ki\u015filer de \u201cmurahhas m\u00fcd\u00fcr\u201d olarak tan\u0131mlanmaktad\u0131r. Limited \u015firketlerde ise, \u015firketin y\u00f6netimi veya temsili tamamen \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiye b\u0131rak\u0131lamamaktad\u0131r. Limited \u015firket ortaklar\u0131ndan en az 1 (bir) tanesinin m\u00fcd\u00fcr olarak atanmas\u0131 zorunlu tutulmu\u015ftur.\u00a0<\/span><\/p>\n

Tahvil ve Benzeri Bor\u00e7lanma Arac\u0131 \u0130hra\u00e7 Etme<\/span><\/h3>\n

Tahviller, devletin veya \u015firketlerin ek kaynak sa\u011flamak amac\u0131yla \u00e7\u0131kard\u0131klar\u0131 bor\u00e7 senetleridir. SPKn\u2019da ve ilgili alt d\u00fczenlemelerinde, anonim \u015firketlerin halka a\u00e7\u0131k olsun veya olmas\u0131n tahvil ve benzeri bor\u00e7lanma ara\u00e7lar\u0131n\u0131 \u00e7\u0131karabilmelerine, belirli \u015fartlar tamamland\u0131\u011f\u0131 s\u00fcrece, imkan tan\u0131nm\u0131\u015ft\u0131r. Limited \u015firketler ise tahvil ve benzeri bor\u00e7lanma ara\u00e7lar\u0131n\u0131 ihra\u00e7 edememektedirler.<\/span><\/p>\n

Pay Devri<\/span><\/h3>\n

Anonim \u015firketlerde, pay devri noterde yap\u0131lma zorunlulu\u011fu bulunmamas\u0131ndan dolay\u0131 limited \u015firketlere g\u00f6re daha kolay bir \u015fekilde yap\u0131labilmektedir. TTK 490 uyar\u0131nca nama yaz\u0131l\u0131 senetlerin devri ciro ve zilyetli\u011fin devralana ge\u00e7mesi ile yap\u0131lmakta iken hamiline yaz\u0131l\u0131 hisse senetlerinin zilyetli\u011fin devralana ge\u00e7mesi ve Merkezi Kay\u0131t Kurulu\u015fu\u2019na bildirimde bulunulmas\u0131 ile ger\u00e7ekle\u015fmektedir. Uygulamada, anonim \u015firket hisse devirlerinde devreden ve devralan ortaklar\u0131n haklar\u0131n\u0131n ve sat\u0131\u015f bedeli dahil devrin \u00e7er\u00e7evesinin belirlenmesi i\u00e7in hisse devir s\u00f6zle\u015fmesi ve hissedarlar s\u00f6zle\u015fmesi imzalanmaktad\u0131r. Bu s\u00f6zle\u015fmeler, s\u00f6zle\u015fme serbestisi prensibiyle haz\u0131rlanmakta olup taraflar\u0131n iradelerine g\u00f6re \u015fekillendirilmektedir. Limited \u015firketlerde ise pay devri yaz\u0131l\u0131 \u015fekle ba\u011fl\u0131 olup taraflar\u0131n imzalar\u0131 noter nezdinde onaylanmal\u0131d\u0131r. Ayr\u0131ca, limited \u015firket esas s\u00f6zle\u015fmesinde aksi belirtilmemi\u015fse pay\u0131n devri i\u00e7in ortaklar genel kurulunun onay\u0131 al\u0131nmal\u0131d\u0131r. Devrin, Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nde tescili ve T\u00fcrkiye Ticaret Sicil Gazetesinde ilan\u0131 da zorunludur.<\/span><\/p>\n

Pay Devrindeki Gelir Vergisi<\/span><\/h3>\n

Anonim \u015firketlerde, pay senedinin al\u0131nmas\u0131ndan sonra 2 (iki) y\u0131l i\u00e7erisinde pay sat\u0131l\u0131p devredilir ise Gelir Vergisi Kanunu uyar\u0131nca elde edilen kazan\u00e7 \u201cde\u011fer art\u0131\u015f kazanc\u0131<\/em>\u201d olarak vergiye tabi olmaktad\u0131r. Ancak limited \u015firketlerde ortakl\u0131k paylar\u0131 sadece ispat amac\u0131yla senede ba\u011fland\u0131\u011f\u0131 i\u00e7in ve dolay\u0131s\u0131yla senede ba\u011flanma zorunlulu\u011fu olmad\u0131\u011f\u0131 i\u00e7in senede ba\u011fl\u0131 zaman k\u0131s\u0131tlamalar\u0131 uygulanmamaktad\u0131r. Dolay\u0131s\u0131yla, limited \u015firkette pay sahibi bir kimse, pay\u0131n\u0131 sat\u0131p devretti\u011finde her hal\u00fck\u00e2rda \u201cde\u011fer art\u0131\u015f kazanc\u0131\u201dndan do\u011fan gelir vergisine tabi olacakt\u0131r.<\/span><\/p>\n

Hisse Senedi T\u00fcr\u00fc<\/span><\/h3>\n

Anonim \u015firketler, sermayenin tamam\u0131n\u0131n \u00f6denmi\u015f olmas\u0131 ve y\u00f6netim kurulunca bir karar al\u0131nmas\u0131 ko\u015fulu ile hamiline hisse senedi \u00e7\u0131kartabilirler. 2020 Aral\u0131k ay\u0131nda yap\u0131lan mevzuat de\u011fi\u015fikli\u011fiyle, hamiline yaz\u0131l\u0131 paylar\u0131n Merkezi Kay\u0131t Kurulu\u015fu\u2019nda kay\u0131t alt\u0131na al\u0131nmas\u0131 zorunlulu\u011fu getirilmi\u015f olup \u015firketlerce hamiline yaz\u0131l\u0131 hisse sentlerinin da\u011f\u0131t\u0131m\u0131 ve devri durumunda bildirimde bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. Limited \u015firketlerde, hamiline hisse senedi \u00e7\u0131kar\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>\n

Ba\u011f\u0131ms\u0131z Denetim<\/span><\/h3>\n

TTK\u2019ya g\u00f6re ba\u011f\u0131ms\u0131z denetime tabi \u015firketler Cumhurba\u015fkan\u0131 taraf\u0131ndan yay\u0131mlanan \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar\u201d uyar\u0131nca belirlenmektedir. Kararda belirlenen kriterleri sa\u011flayan anonim veya limited \u015firketler ba\u011f\u0131ms\u0131z denetime tabi olacakt\u0131r.<\/span><\/p>\n

T\u00fcr De\u011fi\u015ftirme<\/span><\/h3>\n

Bir sermaye \u015firketi her zaman TTK\u2019n\u0131n t\u00fcr de\u011fi\u015ftirmeye ili\u015fkin h\u00fck\u00fcmleri uyar\u0131nca bir sermaye \u015firketinin ba\u015fka bir sermaye \u015firketine d\u00f6n\u00fc\u015fmesi m\u00fcmk\u00fcnd\u00fcr. Buna g\u00f6re, ilgili sermaye \u015firketi kurulurken ortaklar taraf\u0131ndan g\u00f6z \u00f6n\u00fcnde bulundurulan \u00e7e\u015fitli \u015fartlar de\u011fi\u015ftiyse veya bir yeniden yap\u0131lanma s\u00f6z konusuysa limited \u015firket anonim \u015firket t\u00fcr de\u011fi\u015fimi yap\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

\u015eirket Kurulu\u015fu Avukat\u0131<\/span><\/h3>\n

\u015eirket t\u00fcr\u00fcn\u00fcn se\u00e7imi; vergilendirme, pay devri, sermaye bedelleri gibi bir\u00e7ok konuda farkl\u0131 kural ve uygulamalar\u0131 beraberinde getirir. \u015eirket ana s\u00f6zle\u015fmesinde belirlenen kurallar\u0131n ileride de\u011fi\u015ftirilmesi maliyet ve zaman a\u00e7\u0131s\u0131ndan g\u00fc\u00e7l\u00fck olu\u015fturur. Bu nedenlerle, \u015firket kurulu\u015fu a\u015famas\u0131nda bir \u015firket kurulu\u015fu avukat\u0131 ile \u00e7al\u0131\u015fmak tavsiye edilir. B\u0131\u00e7ak Hukuk B\u00fcrosu, \u015firketler hukuku ve ticaret hukuku<\/a>nda uzman avukat kadrosuyla belirtilen konularda m\u00fcvekkillerine dan\u0131\u015fmanl\u0131k ve avukatl\u0131k hizmetleri sunmaktad\u0131r. \u015eirket kurulu\u015fu avukat\u0131; \u015firket ana s\u00f6zle\u015fmesinin haz\u0131rlanmas\u0131, kurulu\u015f belgelerinin tedarik edilmesi, \u015firketin tescili ve di\u011fer t\u00fcm kurulu\u015f i\u015flemlerini ger\u00e7ekle\u015ftirmektedir. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u015eirket t\u00fcr\u00fcyle ilgili olarak verilecek olan karar, ticari faaliyetin gelece\u011fini ve gidi\u015fat\u0131n\u0131 do\u011frudan etkileyebilecek niteliktedir. \u015eirket t\u00fcr\u00fcne karar verilirken dikkate al\u0131nmas\u0131 gereken limited \u015firket ile anonim \u015firket aras\u0131ndaki temel farklar\u0131n yal\u0131n bir \u00fcslupla ortaya konulmas\u0131 karar verme a\u015famas\u0131ndaki giri\u015fimcilerin \u00f6n\u00fcn\u00fc ayd\u0131nlat\u0131r.\u00a0<\/p>\n","protected":false},"author":27,"featured_media":26834,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[739,793,742],"tags":[8292,8297,8309,8312,8317,8310,8319,8311,8327,8316,8308,8305,8306,8313,8289,8291,8296,8288,8318,8301,8326,8295,8294,9538,8314,8293,8299,8300,8298,8307,838,8315,8290,8325,8324,8321,8322,8323,8303,8304,8302,8320],"class_list":["post-26832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gorusler-dusunceler","category-gorusler","category-ticaret-hukuku","tag-anonim-sirket","tag-anonim-sirket-sermayesi","tag-anonim-sirketin-borsaya-acilmasi","tag-borsada-islem-gormek","tag-hak-ve-yetkiler","tag-halka-arz","tag-hisse-sahipleri-haklari","tag-hisse-senetleri","tag-hukuki-koruma","tag-ilgili-belgeler","tag-kar-dagitim-politikalari","tag-kar-dagitimi","tag-kar-paylasimi","tag-kurulus-ve-kayit-islemleri","tag-limited-ile-anonim-sirket-arasindaki-temel-farklar","tag-limited-sirket","tag-limited-sirket-sermayesi","tag-limited-ve-anonim-sirketlerin-ortak-ozellikleri","tag-ortaklarin-haklari","tag-ortaklarin-sorumlulugu","tag-ortaklik-riskleri","tag-sermaye-duzenlemeleri","tag-sermaye-yapisi","tag-sirket-kurarken-dikkat-etmeniz-gerekenler","tag-sirket-kurulusu","tag-sirket-turleri","tag-sinirli-sorumluluk","tag-sinirsiz-sorumluluk","tag-sorumluluk","tag-temettu-dagitimi","tag-ticaret-hukuku","tag-ticaret-sicili-kaydi","tag-ticaret-sirketleri","tag-ticari-risk-yonetimi","tag-ticari-riskler","tag-vergi-avantajlari","tag-vergi-dezavantajlari","tag-vergi-duzenlemeleri","tag-yonetim-kurulu","tag-yonetim-organlari","tag-yonetim-yapisi","tag-yonetim-yetkileri"],"yoast_head":"\nAnonim 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