{"id":132459,"date":"2026-04-01T12:00:00","date_gmt":"2026-04-01T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sirket-kurulusu\/limited-sirket-gmbh\/"},"modified":"2026-05-27T18:56:20","modified_gmt":"2026-05-27T16:56:20","slug":"limited-sirket-gmbh","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/sirket-kurulusu\/limited-sirket-gmbh\/","title":{"rendered":"Limited \u015eirket (GmbH)"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Limited \u015eirket (GmbH)<\/h2><ul><li><a href=\"#h-rechtsgrundlagen-der-gmbh-in-osterreich\" data-level=\"2\">Avusturya&#8217;da GmbH&#8217;nin Yasal Dayanaklar\u0131<\/a><\/li><li><a href=\"#h-die-wichtigsten-merkmale-der-gmbh\" data-level=\"2\">GmbH&#8217;nin En \u00d6nemli \u00d6zellikleri<\/a><ul><li><a href=\"#h-eigene-rechtspersonlichkeit\" data-level=\"3\">Ayr\u0131 T\u00fczel Ki\u015filik<\/a><\/li><li><a href=\"#h-trennung-von-gesellschaft-und-gesellschafter\" data-level=\"3\">\u015eirket ve Ortaklar\u0131n Ayr\u0131l\u0131\u011f\u0131<\/a><\/li><li><a href=\"#h-haftung-mit-dem-gesellschaftsvermogen\" data-level=\"3\">\u015eirket Varl\u0131\u011f\u0131yla Sorumluluk<\/a><\/li><\/ul><\/li><li><a href=\"#h-wann-eine-gmbh-die-richtige-rechtsform-ist\" data-level=\"2\">Bir GmbH Ne Zaman Do\u011fru Hukuki Yap\u0131d\u0131r<\/a><ul><li><a href=\"#h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\" data-level=\"3\">Bir GmbH&#8217;nin Anlaml\u0131 Olmad\u0131\u011f\u0131 Durumlar<\/a><\/li><li><a href=\"#h-vergleich-mit-anderen-gesellschaftsformen\" data-level=\"3\">Di\u011fer \u015eirket T\u00fcrleriyle Kar\u015f\u0131la\u015ft\u0131rma<\/a><\/li><\/ul><\/li><li><a href=\"#h-stammkapital-stammeinlage-und-geschaftsanteil\" data-level=\"2\">Ana Sermaye, Ana Pay ve \u0130\u015fletme Pay\u0131<\/a><ul><li><a href=\"#h-bareinzahlung-bei-der-grundung\" data-level=\"3\">Kurulu\u015fta Nakit \u00d6deme<\/a><\/li><li><a href=\"#h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\" data-level=\"3\">Ana Sermaye ve \u0130\u015fletme Varl\u0131\u011f\u0131 Aras\u0131ndaki Fark<\/a><\/li><\/ul><\/li><li><a href=\"#h-gesellschaftsvertrag-der-gmbh\" data-level=\"2\">GmbH \u015eirket S\u00f6zle\u015fmesi<\/a><ul><li><a href=\"#h-pflichtinhalte-des-gesellschaftsvertrags\" data-level=\"3\">\u015eirket S\u00f6zle\u015fmesinin Zorunlu \u0130\u00e7eri\u011fi<\/a><\/li><li><a href=\"#h-weitere-regelungsinhalte\" data-level=\"3\">Di\u011fer D\u00fczenleyici \u0130\u00e7erikler<\/a><\/li><\/ul><\/li><li><a href=\"#h-gmbh-grunden-in-osterreich\" data-level=\"2\">Avusturya&#8217;da GmbH Kurmak<\/a><ul><li><a href=\"#h-ablauf-der-grundung-schritt-fur-schritt\" data-level=\"3\">Kurulu\u015f S\u00fcreci Ad\u0131m Ad\u0131m<\/a><\/li><li><a href=\"#h-gmbh-in-grundung-vor-der-firmenbucheintragung\" data-level=\"3\">Ticaret Siciline Kay\u0131ttan \u00d6nce Kurulmakta Olan GmbH<\/a><\/li><li><a href=\"#h-kosten-der-gmbh-grundung\" data-level=\"3\">GmbH kurulu\u015f maliyetleri<\/a><\/li><li><a href=\"#h-gewerbeberechtigung-der-gmbh\" data-level=\"3\">GmbH&#8217;nin Ticari Yetkisi<\/a><\/li><\/ul><\/li><li><a href=\"#h-organe-und-organisation-der-gmbh\" data-level=\"2\">GmbH&#8217;nin Organlar\u0131 ve Organizasyonu<\/a><ul><li><a href=\"#h-geschaftsfuhrer\" data-level=\"3\">Y\u00f6netici<\/a><\/li><li><a href=\"#h-generalversammlung-und-gesellschafterbeschlusse\" data-level=\"3\">Genel Kurul ve Ortak Kararlar\u0131<\/a><\/li><li><a href=\"#h-aufsichtsrat-bei-grosseren-gmbhs\" data-level=\"3\">Daha B\u00fcy\u00fck GmbH&#8217;lerde Denetim Kurulu<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-bei-der-gmbh\" data-level=\"2\">GmbH&#8217;de Sorumluluk<\/a><ul><li><a href=\"#h-haftung-der-gesellschaft\" data-level=\"3\">\u015eirketin Sorumlulu\u011fu<\/a><\/li><li><a href=\"#h-haftung-der-gesellschafter\" data-level=\"3\">Ortaklar\u0131n Sorumlulu\u011fu<\/a><\/li><li><a href=\"#h-haftung-des-geschaftsfuhrers\" data-level=\"3\">Genel M\u00fcd\u00fcr\u00fcn Sorumlulu\u011fu<\/a><\/li><li><a href=\"#h-haftung-vor-der-firmenbucheintragung\" data-level=\"3\">Ticaret Siciline Kay\u0131ttan \u00d6nceki Sorumluluk<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuern-und-sozialversicherung-der-gmbh\" data-level=\"2\">GmbH&#8217;nin Vergileri ve Sosyal G\u00fcvenli\u011fi<\/a><\/li><li><a href=\"#h-rechnungslegung-jahresabschluss-und-gewinnverteilung\" data-level=\"2\">Muhasebe, Y\u0131ll\u0131k Finansal Tablolar ve K\u00e2r Da\u011f\u0131t\u0131m\u0131<\/a><\/li><li><a href=\"#h-geschaftsanteile-verkaufen-ubertragen-und-vererben\" data-level=\"2\">\u015eirket Paylar\u0131n\u0131n Sat\u0131\u015f\u0131, Devri ve Miras B\u0131rak\u0131lmas\u0131<\/a><ul><li><a href=\"#h-zustimmungserfordernisse-und-vorkaufsrechte\" data-level=\"3\">Onay Gereklilikleri ve \u00d6n Al\u0131m Haklar\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-anderung-umgrundung-und-beendigung-der-gmbh\" data-level=\"2\">GmbH&#8217;nin De\u011fi\u015ftirilmesi, Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ve Sona Erdirilmesi<\/a><ul><li><a href=\"#h-kapitalerhohung-und-kapitalherabsetzung\" data-level=\"3\">Sermaye Art\u0131r\u0131m\u0131 ve Sermaye Azalt\u0131m\u0131<\/a><\/li><li><a href=\"#h-umgrundung-in-eine-gmbh\" data-level=\"3\">GmbH&#8217;ye D\u00f6n\u00fc\u015f\u00fcm<\/a><\/li><li><a href=\"#h-auflosung-liquidation-und-loschung\" data-level=\"3\">Fesih, Tasfiye ve Silme<\/a><\/li><\/ul><\/li><li><a href=\"#h-typische-fehler-bei-der-gmbh\" data-level=\"2\">GmbH&#8217;deki Tipik Hatalar<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/a><\/li><\/ul><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>Limited \u015eirket (GmbH)<\/strong>, bir veya daha fazla ki\u015finin <strong>sermayeye esas paylarla kat\u0131ld\u0131\u011f\u0131<\/strong>, <strong>kendi t\u00fczel ki\u015fili\u011fine sahip bir sermaye \u015firketidir<\/strong>. \u015eirket, hukuki i\u015flemlerde ba\u011f\u0131ms\u0131z olarak hareket eder, yani <strong>s\u00f6zle\u015fmeler yapabilir, mal varl\u0131\u011f\u0131na sahip olabilir, dava a\u00e7abilir ve dava edilebilir<\/strong>. \u015eirketin bor\u00e7lar\u0131ndan genellikle <strong>sadece GmbH kendi \u015firket mal varl\u0131\u011f\u0131yla sorumludur<\/strong>, ortaklar ise prensip olarak ki\u015fisel olarak <strong>\u015firketin bor\u00e7lar\u0131ndan sorumlu de\u011fildir<\/strong>. Hukuki esaslar \u00f6zellikle <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001720\" target=\"_blank\" rel=\"noreferrer noopener\">GmbH Yasas\u0131<\/a> (GmbHG)<\/strong> ile tamamlay\u0131c\u0131 olarak <strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001702\" target=\"_blank\" rel=\"noreferrer noopener\">Ticaret Kanunu<\/a> (UGB)<\/strong>&#8216;nda bulunur.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>GmbH<\/strong>, ortaklar\u0131n <strong>sadece sermayeye yapt\u0131klar\u0131 katk\u0131larla sorumlu oldu\u011fu<\/strong>, ancak ki\u015fisel mal varl\u0131klar\u0131yla sorumlu olmad\u0131\u011f\u0131 <strong>kendi t\u00fczel ki\u015fili\u011fine sahip bir sermaye \u015firketidir<\/strong>.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp\" alt=\"GmbH basit\u00e7e a\u00e7\u0131kland\u0131: Avusturya'daki Limited \u015eirket'in anlam\u0131, yap\u0131s\u0131, sorumlulu\u011fu ve hukuki esaslar\u0131.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGmbH, \u015firketi arkas\u0131ndaki ki\u015filerden hukuken ay\u0131r\u0131r ve b\u00f6ylece sorumluluk ve organizasyon i\u00e7in net bir yap\u0131 olu\u015fturur.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtsgrundlagen-der-gmbh-in-osterreich\">Avusturya&#8217;da GmbH&#8217;nin Yasal Dayanaklar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH&#8217;nin hukuki \u00e7er\u00e7evesi<\/strong>, \u00f6zellikle <strong>Limited \u015eirketler Hakk\u0131nda Kanun (GmbH-Gesetz)<\/strong>&#8216;dan kaynaklan\u0131r. Bu kanun, <strong>kurulu\u015fu, organizasyonu, ortaklar\u0131n hak ve y\u00fck\u00fcml\u00fcl\u00fcklerini ve y\u00f6neticilerin g\u00f6revlerini<\/strong> d\u00fczenler. <\/p>\n\n<p class=\"wp-block-paragraph\">Ek olarak, ticaret hukukunun di\u011fer merkezi h\u00fck\u00fcmleri de ge\u00e7erlidir. \u00d6zellikle <strong>Ticaret Kanunu (UGB)<\/strong> \u00f6nemlidir; bu kanun, di\u011ferlerinin yan\u0131 s\u0131ra <strong>muhasebe, ticaret sicili ve \u015firket kavram\u0131na ili\u015fkin kurallar\u0131<\/strong> i\u00e7erir. <\/p>\n\n<p class=\"wp-block-paragraph\">Kanun bir yandan, GmbH&#8217;nin kurulu\u015fu, ana sermayesi ve organlar\u0131 gibi <strong>zorunlu asgari kurallar\u0131<\/strong> i\u00e7erir. \u00d6te yandan, ortaklar bir\u00e7ok konuyu <strong>\u015firket s\u00f6zle\u015fmesinde bireysel olarak d\u00fczenleyebilirler<\/strong>; \u00f6rne\u011fin, dahili karar alma veya onay haklar\u0131 gibi. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-die-wichtigsten-merkmale-der-gmbh\">GmbH&#8217;nin En \u00d6nemli \u00d6zellikleri<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Limited \u015eirket (GmbH)<\/strong>, ayr\u0131 bir t\u00fczel ki\u015fili\u011fe sahip bir sermaye \u015firketidir. <strong>Tek bir ki\u015fi veya birden fazla ki\u015fi<\/strong> taraf\u0131ndan kurulabilir. Bu nedenle yasa, hem <strong>tek ki\u015filik GmbH&#8217;yi<\/strong> hem de birden fazla orta\u011f\u0131 olan GmbH&#8217;yi m\u00fcmk\u00fcn k\u0131lar. GmbH, yasal olarak izin verilen her ama\u00e7 i\u00e7in kurulabilir. Siyasi bir dernek olarak faaliyet g\u00f6stermek ve sigorta i\u015flerini GmbH hukuki yap\u0131s\u0131nda y\u00fcr\u00fctmek yasakt\u0131r. Bu durum <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P1\/NOR12038605\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 1. maddesinden<\/a> kaynaklanmaktad\u0131r.     <\/p>\n\n<p class=\"wp-block-paragraph\">Bir \u015fah\u0131s \u015firketinden en \u00f6nemli fark, <strong>i\u015fletme ile giri\u015fimci aras\u0131ndaki hukuki ayr\u0131l\u0131kt\u0131r<\/strong>. \u015eah\u0131s \u015firketinde ger\u00e7ek ki\u015fi bizzat hareket eder. GmbH&#8217;de ise \u015firket ayr\u0131 bir t\u00fczel ki\u015filik olarak hareket eder.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu ayr\u0131m, GmbH&#8217;yi bir\u00e7ok giri\u015fimci i\u00e7in cazip k\u0131lar. Net bir hukuki yap\u0131 olu\u015fturur, ortaklar\u0131n ki\u015fisel riskini s\u0131n\u0131rlar ve i\u015ftiraklerin, y\u00f6netimin, kar da\u011f\u0131t\u0131m\u0131n\u0131n ve halefiyetin d\u00fczenli bir \u015fekilde organize edilmesini sa\u011flar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-eigene-rechtspersonlichkeit\">Ayr\u0131 T\u00fczel Ki\u015filik<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH bir <strong>t\u00fczel ki\u015filiktir<\/strong>. Hukuken, i\u00e7inde yer alan ki\u015filerden ba\u011f\u0131ms\u0131z olarak var olur. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 61. maddesine<\/a> g\u00f6re, ba\u011f\u0131ms\u0131z olarak m\u00fclk edinebilir, ayni haklara sahip olabilir ve mahkemede dava a\u00e7abilir veya aleyhine dava a\u00e7\u0131labilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Pratikte bu \u015fu anlama gelir: Bir GmbH, bir i\u015f yeri i\u00e7in kira s\u00f6zle\u015fmesi yapabilir, \u00e7al\u0131\u015fan istihdam edebilir, ara\u00e7 sat\u0131n alabilir, yaz\u0131l\u0131m lisanslar\u0131 edinebilir, kredi alabilir, tedarik s\u00f6zle\u015fmeleri imzalayabilir ve alacaklar\u0131n\u0131 tahsil edebilir. Bu durumda s\u00f6zle\u015fme taraf\u0131 GmbH&#8217;dir. Ortaklar otomatik olarak s\u00f6zle\u015fmede taraf olmazlar.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131 t\u00fczel ki\u015filik ayn\u0131 zamanda organizasyonel sonu\u00e7lar da do\u011furur. Bir GmbH&#8217;nin kendisi ad\u0131na hareket eden organlara ihtiyac\u0131 vard\u0131r. En \u00f6nemli organ <strong>genel m\u00fcd\u00fcrd\u00fcr<\/strong>. Genel m\u00fcd\u00fcr s\u00f6zle\u015fmeleri kendi ad\u0131na de\u011fil, GmbH ad\u0131na yapar. B\u00f6ylece <strong>hareket eden ki\u015fi<\/strong> ile <strong>kendisi ad\u0131na hareket edilen GmbH t\u00fczel ki\u015fili\u011fi<\/strong> aras\u0131nda net bir ayr\u0131m olu\u015fur.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-trennung-von-gesellschaft-und-gesellschafter\">\u015eirket ve Ortaklar\u0131n Ayr\u0131l\u0131\u011f\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH, <strong>\u015firket varl\u0131\u011f\u0131<\/strong> ile <strong>\u00f6zel varl\u0131\u011f\u0131<\/strong> birbirinden ay\u0131r\u0131r. Bu ayr\u0131m, GmbH hukukunun temelini olu\u015fturur. \u0130\u015fletme hesab\u0131ndaki varl\u0131klar GmbH&#8217;ye aittir. Makineler, alacaklar, stoklar, marka haklar\u0131, ofis ekipmanlar\u0131 ve \u015firketin di\u011fer varl\u0131klar\u0131 da GmbH&#8217;ye aittir. Ortaklar, GmbH&#8217;nin tek tek varl\u0131klar\u0131na sahip de\u011fildir. Onlar GmbH&#8217;deki i\u015fletme paylar\u0131na sahiptirler.     <\/p>\n\n<p class=\"wp-block-paragraph\">Bu ayr\u0131m pratikte s\u0131kl\u0131kla yanl\u0131\u015f anla\u015f\u0131l\u0131r. \u0130\u015fletme paylar\u0131n\u0131n %100&#8217;\u00fcn\u00fc elinde bulunduran ki\u015fi, GmbH varl\u0131klar\u0131n\u0131n ki\u015fisel sahibi de\u011fildir. O, tek ortakt\u0131r. Bu hukuken farkl\u0131 bir durumdur. Tek ortak, GmbH&#8217;nin paras\u0131n\u0131 kendi \u00f6zel paras\u0131 gibi kullanamaz. GmbH&#8217;den orta\u011fa yap\u0131lan her \u00f6demenin, \u00f6rne\u011fin bir genel m\u00fcd\u00fcr maa\u015f\u0131, bir kar da\u011f\u0131t\u0131m\u0131, bir kredi s\u00f6zle\u015fmesi veya daha \u00f6nce verilen bir ortak kredisinin geri \u00f6denmesi gibi yasal bir dayana\u011f\u0131 olmal\u0131d\u0131r.     <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131m her iki y\u00f6nde de i\u015fler. GmbH&#8217;nin bor\u00e7lar\u0131 GmbH&#8217;nin bor\u00e7lar\u0131d\u0131r. Bir orta\u011f\u0131n \u00f6zel bor\u00e7lar\u0131, o orta\u011f\u0131n \u00f6zel bor\u00e7lar\u0131d\u0131r. Bu nedenle bir orta\u011f\u0131n alacakl\u0131lar\u0131, GmbH&#8217;nin i\u015fletme varl\u0131klar\u0131ndan tek tek kalemleri do\u011frudan haczedemezler. Sadece orta\u011f\u0131n haklar\u0131na, yani i\u015fletme pay\u0131na veya GmbH&#8217;ye kar\u015f\u0131 sahip oldu\u011fu alacaklara ba\u015fvurabilirler.    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-mit-dem-gesellschaftsvermogen\">\u015eirket Varl\u0131\u011f\u0131yla Sorumluluk<\/h3>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 61. maddesine<\/a> g\u00f6re, GmbH&#8217;nin y\u00fck\u00fcml\u00fcl\u00fcklerinden alacakl\u0131lara kar\u015f\u0131 <strong>yaln\u0131zca \u015firket varl\u0131\u011f\u0131<\/strong> sorumludur. GmbH, t\u00fcm varl\u0131\u011f\u0131yla sorumludur. Buna banka mevduatlar\u0131, alacaklar, mallar, makineler, ara\u00e7lar, haklar ve di\u011fer varl\u0131klar dahildir. Ortaklar, sadece ortak olduklar\u0131 i\u00e7in bu bor\u00e7lardan ki\u015fisel varl\u0131klar\u0131yla sorumlu de\u011fildirler.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ancak bu sorumluluk s\u0131n\u0131rlamas\u0131 bir serbest ge\u00e7i\u015f de\u011fildir. Her ki\u015fisel sorumluluktan koruma sa\u011flamaz. Ortaklar, \u00fcstlendikleri ana paylar\u0131 \u00f6demek zorundad\u0131r. Genel m\u00fcd\u00fcrler, yasal g\u00f6revlerini ihlal etmeleri durumunda ki\u015fisel olarak sorumludurlar. Ayr\u0131ca ki\u015fisel teminat verenler, bu kendi anla\u015fmalar\u0131ndan dolay\u0131 sorumludurlar.    <\/p>\n\n<p class=\"wp-block-paragraph\">Ki\u015fisel sorumluluk d\u00f6rt a\u00e7\u0131k\u00e7a ayr\u0131labilir durumda ortaya \u00e7\u0131kar:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6denmemi\u015f Ana Pay:<\/strong> Ortak, pay\u0131n\u0131 hen\u00fcz tam olarak \u00f6dememi\u015ftir.<\/li>\n\n\n\n<li><strong>Ki\u015fisel Kefalet:<\/strong> Ortak veya genel m\u00fcd\u00fcr, bir bankaya veya s\u00f6zle\u015fme orta\u011f\u0131na kar\u015f\u0131 g\u00f6n\u00fcll\u00fc olarak kefil olmu\u015ftur.<\/li>\n\n\n\n<li><strong>Genel M\u00fcd\u00fcr Olarak G\u00f6rev \u0130hlali:<\/strong> Genel m\u00fcd\u00fcr, \u00f6zen y\u00fck\u00fcml\u00fcl\u00fcklerini, vergi y\u00fck\u00fcml\u00fcl\u00fcklerini veya iflas ba\u015fvuru y\u00fck\u00fcml\u00fcl\u00fcklerini ihlal etmi\u015ftir.<\/li>\n\n\n\n<li><strong>Kay\u0131ttan \u00d6nce Hareket Etme:<\/strong> Gelecekteki GmbH ad\u0131na <strong>ticaret siciline kay\u0131ttan \u00f6nce<\/strong> hareket eden ki\u015fi, <strong>ki\u015fisel sorumluluk<\/strong> riski ta\u015f\u0131r.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGmbH, ortaklar\u0131 \u015firket bor\u00e7lar\u0131 i\u00e7in otomatik ki\u015fisel sorumluluktan korur. Ancak kendi pay \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden veya y\u00f6netimdeki g\u00f6rev ihlallerinden korumaz. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-wann-eine-gmbh-die-richtige-rechtsform-ist\">Bir GmbH Ne Zaman Do\u011fru Hukuki Yap\u0131d\u0131r<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH, bir \u015firketin <strong>hukuken ba\u011f\u0131ms\u0131z hareket etmesi<\/strong>, sorumluluk risklerini s\u0131n\u0131rlamas\u0131 ve i\u015ftirak ili\u015fkilerini net bir \u015fekilde d\u00fczenlemesi gerekti\u011finde do\u011fru hukuki yap\u0131d\u0131r. Sadece bilindi\u011fi i\u00e7in uygun de\u011fildir. Sorumluluk riski, kar miktar\u0131, ilgili ki\u015fi say\u0131s\u0131, finansman ihtiyac\u0131, organizasyonel \u00e7aba ve uzun vadeli planlama belirleyicidir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir GmbH, bir \u015fah\u0131s \u015firketinden daha fazla \u00e7aba gerektirir. Bir \u015firket s\u00f6zle\u015fmesine, ticaret siciline kayda, s\u00fcrekli muhasebeye, y\u0131ll\u0131k finansal tablolara ve \u015firket varl\u0131\u011f\u0131 ile \u00f6zel varl\u0131k aras\u0131nda bir ayr\u0131ma ihtiya\u00e7 duyar. Bu \u00e7aba, GmbH&#8217;nin avantajlar\u0131 somut bir ekonomik veya hukuki sorunu \u00e7\u00f6zd\u00fc\u011f\u00fcnde de\u011ferlidir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir GmbH, <strong>haklar\u0131, y\u00fck\u00fcml\u00fcl\u00fckleri, i\u015fletme paylar\u0131n\u0131, y\u00f6netimi ve temsili hukuken net bir \u015fekilde d\u00fczenledi\u011fi<\/strong> i\u00e7in <strong>istikrarl\u0131 bir yap\u0131<\/strong> olu\u015fturur.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-falle-in-denen-eine-gmbh-nicht-sinnvoll-ist\">Bir GmbH&#8217;nin Anlaml\u0131 Olmad\u0131\u011f\u0131 Durumlar<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir GmbH her zaman en iyi se\u00e7enek de\u011fildir. D\u00fc\u015f\u00fck riskli, d\u00fc\u015f\u00fck karl\u0131 ve basit yap\u0131l\u0131 k\u00fc\u00e7\u00fck faaliyetler i\u00e7in \u00e7ok pahal\u0131 ve zahmetli olabilir. Yaln\u0131z \u00e7al\u0131\u015fan, neredeyse hi\u00e7 sorumluluk riski almayan ve t\u00fcm karlar\u0131n\u0131 \u00f6zel olarak t\u00fcketen ki\u015filer, genellikle bir \u015fah\u0131s \u015firketiyle daha kolay yol al\u0131rlar.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kurucunun s\u00fcrekli idari y\u00fck\u00fc \u00fcstlenmek istemedi\u011fi durumlarda bir GmbH anlaml\u0131 de\u011fildir. Bir GmbH&#8217;nin d\u00fczenli bir \u015fekilde muhasebesi tutulmal\u0131d\u0131r. \u00d6zel harcamalar ve i\u015fletme harcamalar\u0131 ayr\u0131 tutulmal\u0131d\u0131r. Y\u0131ll\u0131k finansal tablolar haz\u0131rlanmal\u0131 ve ticaret siciline sunulmal\u0131d\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fckleri g\u00f6z ard\u0131 edenler, maliyetler, s\u00fcre sorunlar\u0131 ve sorumluluk riskleri yarat\u0131rlar.    <\/p>\n\n<p class=\"wp-block-paragraph\">Vergi a\u00e7\u0131s\u0131ndan da GmbH otomatik olarak daha uygun de\u011fildir. GmbH, kar\u0131 \u00fczerinden kurumlar vergisi \u00f6der. GmbH, ortaklar\u0131na kar da\u011f\u0131tt\u0131\u011f\u0131nda, ek olarak <strong>sermaye kazanc\u0131 vergisi<\/strong> \u00f6denir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle bir GmbH, her \u015firket i\u00e7in standart bir \u00e7\u00f6z\u00fcm de\u011fildir. Avantajlar\u0131 somut olarak gerekti\u011finde iyi bir hukuki yap\u0131d\u0131r. Sadece &#8220;daha profesyonel bir izlenim&#8221; yaratmak isteniyorsa, ancak ne sorumluluk s\u0131n\u0131rlamas\u0131 ne de i\u015ftirak yap\u0131s\u0131 ne de sermaye ba\u011flama ihtiyac\u0131 varsa k\u00f6t\u00fc bir hukuki yap\u0131d\u0131r.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vergleich-mit-anderen-gesellschaftsformen\">Di\u011fer \u015eirket T\u00fcrleriyle Kar\u015f\u0131la\u015ft\u0131rma<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eah\u0131s \u015firketinde<\/strong> giri\u015fimci bizzat hareket eder ve t\u00fcm \u00f6zel varl\u0131\u011f\u0131yla sorumludur. Basit ve uygun maliyetlidir, ancak \u00f6zellikle d\u00fc\u015f\u00fck riskli faaliyetler i\u00e7in uygundur. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>OG&#8217;de<\/strong> birden fazla ki\u015fi birlikte bir \u015firket i\u015fletir. T\u00fcm ortaklar ki\u015fisel ve s\u0131n\u0131rs\u0131z sorumludur. Bu nedenle, ilgili ki\u015filer aras\u0131nda b\u00fcy\u00fck bir g\u00fcven varsa ve herkes tam sorumluluk riskini \u00fcstlenmek istiyorsa uygundur.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>KG<\/strong>, s\u0131n\u0131rs\u0131z sorumlu komandite ortaklar ile s\u0131n\u0131rl\u0131 sorumlu komanditer ortaklar aras\u0131nda ayr\u0131m yapar. Bir ki\u015finin aktif olarak y\u00f6netti\u011fi ve di\u011fer ki\u015filerin sermaye sa\u011flad\u0131\u011f\u0131 modeller i\u00e7in uygundur. T\u00fcm ilgili ki\u015filer ba\u015flang\u0131\u00e7tan itibaren tek tip bir sorumluluk s\u0131n\u0131rlamas\u0131 istiyorsa, GmbH genellikle daha \u015feffaft\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>FlexKapG<\/strong> de s\u0131n\u0131rl\u0131 sorumlu bir sermaye \u015firketidir. \u0130\u015ftirakler ve \u00e7al\u0131\u015fan i\u015ftirakleri konusunda daha fazla esneklik sunar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>AG<\/strong>, geni\u015f sermaye yap\u0131s\u0131na sahip daha b\u00fcy\u00fck \u015firketler i\u00e7in uygundur. Bir GmbH&#8217;den \u00e7ok daha resmi ve zahmetlidir. Bu nedenle \u00e7o\u011fu k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u015firket i\u00e7in GmbH, <strong>sorumluluk korumas\u0131, yap\u0131 ve idari y\u00fck<\/strong> aras\u0131nda daha iyi bir denge sunar.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eAyr\u0131 t\u00fczel ki\u015filik ve s\u0131n\u0131rl\u0131 sorumlulu\u011fun birle\u015fimi sayesinde GmbH, basit \u015firket t\u00fcrleri ile daha b\u00fcy\u00fck sermaye \u015firketleri aras\u0131nda genellikle uygun bir orta yoldur.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-stammkapital-stammeinlage-und-geschaftsanteil\">Ana Sermaye, Ana Pay ve \u0130\u015fletme Pay\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ana sermaye<\/strong>, <strong>ana pay<\/strong> ve <strong>i\u015fletme pay\u0131<\/strong> terimleri benzer gelse de farkl\u0131 \u015feyleri ifade eder. GmbH&#8217;yi anlamak isteyenler bu \u00fc\u00e7 terimi net bir \u015fekilde ay\u0131rmal\u0131d\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ana sermaye<\/strong>, \u015firket s\u00f6zle\u015fmesinde belirlenen GmbH&#8217;nin sermaye miktar\u0131d\u0131r. \u015eirketin hesaplamal\u0131 sermaye temelini olu\u015fturur. 1 Ocak 2024&#8217;ten bu yana ana sermaye en az <strong>\u20ac<\/strong> <strong>10.000,-<\/strong> olmal\u0131d\u0131r. Ana sermaye, ortaklar\u0131n tek tek ana paylar\u0131ndan olu\u015fur. Her ana pay en az <strong>\u20ac 70,-<\/strong> olmal\u0131d\u0131r. Bu gereklilikler <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 6. maddesinden<\/a> kaynaklanmaktad\u0131r.     <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ana pay<\/strong>, belirli bir orta\u011f\u0131n sermaye taahh\u00fcd\u00fcd\u00fcr. Bu, orta\u011f\u0131n GmbH&#8217;ye kar\u015f\u0131 ne kadar bir miktar \u00fcstlendi\u011fini belirtir. Tek ki\u015filik bir GmbH&#8217;de, bir ki\u015fi t\u00fcm ana pay\u0131 \u00fcstlenir. Birden fazla orta\u011f\u0131 olan bir GmbH&#8217;de ise ana sermaye birden fazla ana paya da\u011f\u0131l\u0131r.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0130\u015fletme pay\u0131<\/strong>, orta\u011f\u0131n GmbH&#8217;deki \u00fcyeli\u011fini tan\u0131mlar. Haklar\u0131n\u0131 ve y\u00fck\u00fcml\u00fcl\u00fcklerini kapsar. Buna oy haklar\u0131, kar haklar\u0131, bilgi edinme haklar\u0131, kontrol haklar\u0131 ve \u00fcstlenilen ana pay\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc dahildir. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P75\/NOR12023074\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 75. maddesine<\/a> g\u00f6re, \u015firket s\u00f6zle\u015fmesinde ba\u015fka bir ge\u00e7erli d\u00fczenleme yoksa, i\u015fletme pay\u0131 \u00fcstlenilen ana paya g\u00f6re belirlenir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bareinzahlung-bei-der-grundung\">Kurulu\u015fta Nakit \u00d6deme<\/h3>\n\n<p class=\"wp-block-paragraph\">Kurulu\u015fta t\u00fcm ana sermayenin hemen nakit olarak \u00f6denmesi zorunlu de\u011fildir, ancak en az <strong>\u20ac<\/strong> <strong>5.000,-<\/strong> \u00f6denmelidir. Ayr\u0131ca, nakit olarak \u00f6denecek her ana pay\u0131n en az d\u00f6rtte biri, ancak her durumda <strong>\u20ac<\/strong> <strong>70,-<\/strong> \u00f6denmelidir. Bu kurallar <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10\/NOR40258370\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 10. maddesinde<\/a> yer almaktad\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ancak kalan \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ortadan kalkmaz. Ortak, kurulu\u015fta ana pay\u0131n bir k\u0131sm\u0131n\u0131 hen\u00fcz \u00f6dememi\u015fse, bu a\u00e7\u0131k miktar\u0131 daha sonra GmbH&#8217;ye \u00f6demek zorundad\u0131r. GmbH bu a\u00e7\u0131k pay\u0131 daha sonra talep edebilir.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zwischen-stammkapital-und-geschaftsvermogen\">Ana Sermaye ve \u0130\u015fletme Varl\u0131\u011f\u0131 Aras\u0131ndaki Fark<\/h3>\n\n<p class=\"wp-block-paragraph\">Ana sermaye, \u015firket varl\u0131\u011f\u0131 ile ayn\u0131 de\u011fildir.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ana sermaye<\/strong>, \u015firket s\u00f6zle\u015fmesinde sabit bir hesaplama b\u00fcy\u00fckl\u00fc\u011f\u00fcd\u00fcr. Ortaklar bir sermaye art\u0131r\u0131m\u0131 veya sermaye azalt\u0131m\u0131 karar\u0131 al\u0131p bu de\u011fi\u015fikli\u011fi usul\u00fcne uygun olarak ger\u00e7ekle\u015ftirene kadar ayn\u0131 kal\u0131r. Ortaklar\u0131n ne kadar sermaye \u00fcstlendi\u011fini g\u00f6sterir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket varl\u0131\u011f\u0131<\/strong>, GmbH&#8217;nin s\u00fcrekli de\u011fi\u015fen ger\u00e7ek varl\u0131\u011f\u0131d\u0131r. Karlar, \u00f6demeler, s\u00fcbvansiyonlar ve de\u011ferli al\u0131mlar yoluyla artar. Kay\u0131plar, harcamalar, amortismanlar, da\u011f\u0131t\u0131mlar ve de\u011fer kay\u0131plar\u0131 yoluyla da azalabilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ortaklar i\u00e7in bu ayr\u0131m, kar da\u011f\u0131t\u0131mlar\u0131nda da belirleyicidir. Sadece GmbH&#8217;nin banka mevduat\u0131 oldu\u011fu i\u00e7in GmbH&#8217;den para \u00e7ekemezler. Bir \u00f6demenin yasal bir dayana\u011f\u0131 olmal\u0131d\u0131r. Bir kar da\u011f\u0131t\u0131m\u0131nda, da\u011f\u0131t\u0131labilir bir bilan\u00e7o kar\u0131 bulunmal\u0131d\u0131r. Net bir dayanak olmadan vergi sonu\u00e7lar\u0131 ve GmbH&#8217;nin geri talep haklar\u0131 riski vard\u0131r.    <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eAna sermaye, GmbH&#8217;nin bu miktara s\u00fcrekli sahip oldu\u011funu garanti etmez. Bu sadece \u015firket s\u00f6zle\u015fmesinde yasal olarak belirlenmi\u015f sermaye rakam\u0131d\u0131r. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesellschaftsvertrag-der-gmbh\">GmbH \u015eirket S\u00f6zle\u015fmesi<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket s\u00f6zle\u015fmesi<\/strong>, GmbH&#8217;nin temel hukuki d\u00fczenidir. \u015eirketin yap\u0131s\u0131n\u0131, ortaklar\u0131n ilgili paylar\u0131yla kat\u0131l\u0131m\u0131n\u0131 ve GmbH&#8217;nin y\u00f6netimi i\u00e7in kurallar\u0131 d\u00fczenler. Sadece bir orta\u011f\u0131 olan bir GmbH&#8217;de bu belgeye <strong>\u015eirket Kurulu\u015f Beyan\u0131<\/strong> denir. \u0130\u00e7erik olarak ayn\u0131 i\u015flevi g\u00f6r\u00fcr.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u015eirket s\u00f6zle\u015fmesi <strong>noter senedi<\/strong> olarak d\u00fczenlenmelidir. Bu nedenle, ortaklar aras\u0131nda sadece yaz\u0131l\u0131 bir anla\u015fma yeterli de\u011fildir. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 4. maddesi<\/a> uyar\u0131nca bu \u015fekil \u015fart\u0131, noterin kimli\u011fi ve \u015fekli kontrol etmesi nedeniyle kurucular\u0131 korur. Ancak bu, i\u00e7eriksel bir d\u00fczenlemenin yerini tutmaz.   <\/p>\n\n<p class=\"wp-block-paragraph\">\u0130yi bir \u015firket s\u00f6zle\u015fmesi sadece <strong>GmbH&#8217;nin nas\u0131l kurulaca\u011f\u0131<\/strong> sorusunu yan\u0131tlamaz. Ayn\u0131 zamanda <strong>daha sonra bir sorun ortaya \u00e7\u0131kt\u0131\u011f\u0131nda GmbH&#8217;nin nas\u0131l i\u015fleyece\u011fi<\/strong> sorusunu da yan\u0131tlar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflichtinhalte-des-gesellschaftsvertrags\">\u015eirket S\u00f6zle\u015fmesinin Zorunlu \u0130\u00e7eri\u011fi<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH Yasas\u0131, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P4\/NOR40208405\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 4. maddesinde<\/a> belirli asgari i\u00e7erikleri \u00f6ng\u00f6r\u00fcr. Bu bilgiler olmadan GmbH d\u00fczg\u00fcn bir \u015fekilde kurulamaz. \u015eirket s\u00f6zle\u015fmesi, <strong>\u015firketin unvan\u0131n\u0131 ve merkezini<\/strong>, <strong>\u015firketin konusunu<\/strong>, <strong>ana sermayenin miktar\u0131n\u0131<\/strong> ve <strong>her orta\u011f\u0131n ana pay\u0131n\u0131n miktar\u0131n\u0131<\/strong> i\u00e7ermelidir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Unvan<\/strong>, GmbH&#8217;nin yasal ad\u0131d\u0131r. <strong>Merkez<\/strong>, \u015firketin hukuki merkezini belirler. <strong>\u015eirket konusu<\/strong>, GmbH&#8217;nin hangi faaliyeti y\u00fcr\u00fctece\u011fini a\u00e7\u0131klar. <strong>Ana sermaye<\/strong>, ortaklar\u0131n toplamda ne kadar sermaye \u00fcstlendi\u011fini g\u00f6sterir. <strong>Ana paylar<\/strong>, hangi orta\u011f\u0131n bunun ne kadar\u0131n\u0131 bor\u00e7lu oldu\u011funu g\u00f6sterir.    <\/p>\n\n<p class=\"wp-block-paragraph\">Bu bilgiler somut olmal\u0131d\u0131r. \u00c7ok belirsiz bir \u015firket konusu ne ticaret siciline ne de ortaklara yard\u0131mc\u0131 olur. \u00dc\u00e7\u00fcnc\u00fc ki\u015filerin GmbH&#8217;nin hangi faaliyet alan\u0131n\u0131 takip etti\u011fini anlayabilece\u011fi \u015fekilde form\u00fcle edilmelidir. Ayn\u0131 zamanda gereksiz yere dar olmamal\u0131d\u0131r, \u00e7\u00fcnk\u00fc aksi takdirde her sonraki geni\u015fleme \u015firket s\u00f6zle\u015fmesinde bir de\u011fi\u015fiklik gerektirebilir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-weitere-regelungsinhalte\">Di\u011fer D\u00fczenleyici \u0130\u00e7erikler<\/h3>\n\n<p class=\"wp-block-paragraph\">Her ek madde, daha sonraki belirsizlikleri \u00f6nlemek i\u00e7in belirgin bir i\u015fleve sahip olmal\u0131d\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Anlaml\u0131 di\u011fer d\u00fczenleyici i\u00e7erikler \u015funlard\u0131r: <strong>devir k\u0131s\u0131tlamalar\u0131<\/strong>, <strong>\u00f6n al\u0131m haklar\u0131<\/strong>, <strong>edinme haklar\u0131<\/strong>, <strong>tazminat maddeleri<\/strong>, <strong>rekabet yasaklar\u0131<\/strong>, <strong>bilgi edinme haklar\u0131<\/strong>, <strong>ola\u011fan\u00fcst\u00fc i\u015flemler i\u00e7in onay y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> ve <strong>\u00f6l\u00fcm halinde halefiyet kurallar\u0131<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle birden fazla orta\u011f\u0131n oldu\u011fu durumlarda, asgari bir s\u00f6zle\u015fme pratikte nadiren yeterlidir. \u015eirket s\u00f6zle\u015fmesi, ortaklar aras\u0131ndaki gelecekteki \u00e7at\u0131\u015fmalar\u0131 \u00f6nlemek i\u00e7in net ek d\u00fczenlemeler i\u00e7ermelidir. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle <strong>y\u00f6netim, temsil, karar alma, kar da\u011f\u0131t\u0131m\u0131, pay devri, bir orta\u011f\u0131n \u00f6l\u00fcm\u00fc ve \u015firketten ayr\u0131lma<\/strong> ile ilgili kurallar \u00f6nemlidir.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0130ki e\u015fit paya sahip orta\u011f\u0131 olan bir GmbH&#8217;de s\u00f6zle\u015fme \u00f6zellikle net kurallar gerektirir. Her ikisi de %50 paya sahipse ve her \u00f6nemli karar oybirli\u011fi gerektiriyorsa, anla\u015fmazl\u0131k durumunda \u015firket bloke olabilir. Bu durumda, \u00f6nceden kararla\u015ft\u0131r\u0131lm\u0131\u015f bir \u00e7\u00f6z\u00fcm, \u00f6rne\u011fin bir e\u015fitlik bozma oyu, bir arabuluculuk s\u00fcreci, bir sat\u0131n alma opsiyonu veya net bir \u00e7\u0131k\u0131\u015f kural\u0131 yard\u0131mc\u0131 olur.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eBu nedenle \u015firket s\u00f6zle\u015fmesi her zaman somut yap\u0131ya uygun olmal\u0131d\u0131r. Tek ki\u015filik bir GmbH, bir aile \u015firketinden farkl\u0131 kurallara ihtiya\u00e7 duyar. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-gmbh-grunden-in-osterreich\">Avusturya&#8217;da GmbH Kurmak<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir GmbH&#8217;nin kurulu\u015fu, \u00e7e\u015fitli hukuki ve pratik ad\u0131mlardan olu\u015fur. GmbH, fikirle, \u015firket s\u00f6zle\u015fmesinin imzalanmas\u0131yla veya ana sermayenin \u00f6denmesiyle olu\u015fmaz. Ancak <strong>ticaret siciline tescil<\/strong> ile olu\u015fur. Ticaret siciline ba\u015fvuru, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P9\/NOR40078407\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 9. maddesine<\/a> g\u00f6re t\u00fcm genel m\u00fcd\u00fcrler taraf\u0131ndan imzalanmal\u0131d\u0131r.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ablauf-der-grundung-schritt-fur-schritt\">Kurulu\u015f S\u00fcreci Ad\u0131m Ad\u0131m<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir <strong>GmbH&#8217;nin kurulu\u015fu<\/strong> belirli bir s\u00fcreci takip eder. S\u0131ralama \u00f6nemlidir, \u00e7\u00fcnk\u00fc ticaret sicili mahkemesi, \u015firket s\u00f6zle\u015fmesi d\u00fczenlenip, genel m\u00fcd\u00fcrler atan\u0131p ve gerekli \u00f6demeler kan\u0131tlanana kadar \u015firketi tescil etmez. <\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>GmbH&#8217;nin Yap\u0131s\u0131n\u0131 Belirleme<\/strong><br\/>\u00d6ncelikle kurucular temel kararlar\u0131 belirler. Kimler ortak olacak, ana sermaye ne kadar olacak, her ortak ne kadar ana pay \u00fcstlenecek, kim genel m\u00fcd\u00fcr olacak ve GmbH&#8217;nin \u015firket konusu ne olacak. Bu noktalar \u015firket s\u00f6zle\u015fmesinin temelini olu\u015fturur.  <\/li>\n\n\n\n<li><strong>\u015eirket s\u00f6zle\u015fmesinin d\u00fczenlenmesi<\/strong><br\/>Ard\u0131ndan \u015firket s\u00f6zle\u015fmesi haz\u0131rlan\u0131r. Birden fazla ortak olmas\u0131 h\u00e2linde; unvan\u0131, merkezi, \u015firketin faaliyet konusu, esas sermayesi, sermaye paylar\u0131 ve i\u00e7 organizasyonu d\u00fczenler. Tek ki\u015filik bir GmbH\u2019de \u015firket s\u00f6zle\u015fmesinin yerine \u015firketin kurulu\u015funa ili\u015fkin beyan ge\u00e7er. S\u00f6zle\u015fme noterlik senedi \u015feklinde d\u00fczenlenmelidir.   <\/li>\n\n\n\n<li><strong>Genel M\u00fcd\u00fcr Atama<\/strong><br\/>GmbH&#8217;nin en az bir genel m\u00fcd\u00fcr\u00fc olmal\u0131d\u0131r. Atama, \u015firket s\u00f6zle\u015fmesinde veya ayr\u0131 bir ortak karar\u0131yla yap\u0131labilir. Genel m\u00fcd\u00fcr, GmbH&#8217;yi d\u0131\u015far\u0131ya kar\u015f\u0131 temsil eder ve ticaret siciline kaydedilir.  <\/li>\n\n\n\n<li><strong>Ana Paylar\u0131 \u00d6deme<\/strong><br\/>Ard\u0131ndan \u015firket hesab\u0131 a\u00e7\u0131l\u0131r ve nakit olarak \u00f6denecek ana pay yat\u0131r\u0131l\u0131r. <strong>\u20ac<\/strong> <strong>10.000,-<\/strong>&#8216;l\u0131k asgari ana sermayede, tescilden \u00f6nce prensip olarak en az <strong>\u20ac<\/strong> <strong>5.000,-<\/strong> nakit olarak \u00f6denmelidir. Banka bununla ilgili bir onay verir.  <\/li>\n\n\n\n<li><strong>Ticaret Sicili Ba\u015fvurusunu Haz\u0131rlama<\/strong><br\/>Genel m\u00fcd\u00fcrler ticaret siciline ba\u015fvuruyu haz\u0131rlar. Ba\u015fvuruya gerekli belgeler eklenir: \u015firket s\u00f6zle\u015fmesi veya kurulu\u015f beyan\u0131, genel m\u00fcd\u00fcr atamas\u0131, ortaklar listesi, genel m\u00fcd\u00fcrlerin imza sirk\u00fcleri ve banka onay\u0131. <\/li>\n\n\n\n<li><strong>GmbH&#8217;yi Ticaret Siciline Kaydettirme<\/strong><br\/>Ba\u015fvuru yetkili ticaret sicili mahkemesine sunulur. GmbH, ancak tescil ile ayr\u0131 bir t\u00fczel ki\u015filik olarak ortaya \u00e7\u0131kar. Bu andan itibaren kendisi s\u00f6zle\u015fme yapabilir, varl\u0131k edinebilir, \u00e7al\u0131\u015fan istihdam edebilir, dava a\u00e7abilir ve aleyhine dava a\u00e7\u0131labilir.  <\/li>\n\n\n\n<li><strong>Vergi, Ticaret ve Sosyal G\u00fcvenlik \u0130\u015flemlerini Tamamlama<\/strong><br\/>Ticaret siciline tescilden sonra pratik ba\u015flang\u0131\u00e7 ad\u0131mlar\u0131 gelir. GmbH&#8217;nin vergi dairesinde vergi kayd\u0131, gerekti\u011finde bir KDV numaras\u0131, d\u00fczenli muhasebe ve ticari faaliyetler i\u00e7in bir ticari yetki belgesi gerekir. \u00c7al\u0131\u015fanlar istihdam ediliyorsa veya genel m\u00fcd\u00fcrler sosyal g\u00fcvenlik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc alt\u0131nda \u00e7al\u0131\u015f\u0131yorsa, sosyal g\u00fcvenlik bildirimleri de yap\u0131lmal\u0131d\u0131r.  <\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"h-gmbh-in-grundung-vor-der-firmenbucheintragung\">Ticaret Siciline Kay\u0131ttan \u00d6nce Kurulmakta Olan GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">Noter senedi ile ticaret siciline tescil aras\u0131nda \u015firket kurulu\u015f a\u015famas\u0131ndad\u0131r. Pratikte buna <strong>kurulmakta olan GmbH<\/strong> denir. Bu a\u015fama hukuken hassast\u0131r, \u00e7\u00fcnk\u00fc nihai GmbH hen\u00fcz olu\u015fmam\u0131\u015ft\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu s\u00fcre zarf\u0131nda s\u00f6zle\u015fme yapanlar \u00f6zellikle dikkatli hareket etmelidir. S\u00f6zle\u015fme ortaklar\u0131, GmbH&#8217;nin hen\u00fcz tescil edilmedi\u011fini anlayabilmelidir. Belirsiz davranan veya kurulu\u015f a\u015famas\u0131n\u0131 a\u00e7\u0131klamadan y\u00fck\u00fcml\u00fcl\u00fck alt\u0131na girenler ki\u015fisel sorumluluk riski ta\u015f\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle, kurulu\u015f a\u015famas\u0131nda sadece kurulu\u015f i\u00e7in gerekli olan i\u015flemler yap\u0131lmal\u0131d\u0131r. Buna noter hizmetleri, banka hesab\u0131, dan\u0131\u015fmanl\u0131k, kira haz\u0131rl\u0131\u011f\u0131 veya \u015firket ba\u015flang\u0131c\u0131n\u0131n teknik haz\u0131rl\u0131\u011f\u0131 gibi \u015feyler dahildir. Daha b\u00fcy\u00fck tedarik s\u00f6zle\u015fmeleri, uzun vadeli y\u00fck\u00fcml\u00fcl\u00fckler veya riskli i\u015flemler ancak ticaret siciline tescilden sonra yap\u0131lmal\u0131d\u0131r.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kosten-der-gmbh-grundung\">GmbH kurulu\u015f maliyetleri<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH kurulu\u015f maliyetleri birka\u00e7 b\u00f6l\u00fcmden olu\u015fur. Ana pay\u0131n yan\u0131 s\u0131ra noter, ticaret sicili, hukuki dan\u0131\u015fmanl\u0131k, banka, ticari kay\u0131t ve vergi kurulumu i\u00e7in maliyetler vard\u0131r. Ana pay, klasik anlamda bir gider de\u011fildir. \u00d6dendikten sonra GmbH&#8217;ye ait olur ve i\u015fletme faaliyetleri i\u00e7in kullan\u0131labilir.   <\/p>\n\n<p class=\"wp-block-paragraph\">En \u00f6nemli maliyet kalemleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ana Pay:<\/strong> Asgari ana sermayede tescilden \u00f6nce en az <strong>\u20ac 5.000,-<\/strong> nakit \u00f6deme.<\/li>\n\n\n\n<li><strong>Noter:<\/strong> Noter senedi, tasdikler ve imza sirk\u00fcleri maliyetleri.<\/li>\n\n\n\n<li><strong>Ticaret Sicili:<\/strong> Ba\u015fvuru ve tescil \u00fccretleri.<\/li>\n\n\n\n<li><strong>Hukuki Dan\u0131\u015fmanl\u0131k:<\/strong> \u015eirket s\u00f6zle\u015fmesinin haz\u0131rlanmas\u0131 ve yap\u0131sal dan\u0131\u015fmanl\u0131k maliyetleri.<\/li>\n\n\n\n<li><strong>Vergi Dan\u0131\u015fmanl\u0131\u011f\u0131:<\/strong> Muhasebenin kurulmas\u0131, vergi kayd\u0131 ve s\u00fcrekli destek.<\/li>\n\n\n\n<li><strong>Ticaret:<\/strong> Ticari faaliyetlerde maliyetler ve kan\u0131tlar.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ger\u00e7ek maliyetler yap\u0131ya ba\u011fl\u0131d\u0131r. Basit bir tek ki\u015filik GmbH, birden fazla orta\u011f\u0131, yat\u0131r\u0131mc\u0131s\u0131, \u00f6zel haklar\u0131 ve karma\u015f\u0131k kar da\u011f\u0131t\u0131m\u0131 olan bir GmbH&#8217;den daha az maliyetlidir. Ancak \u00f6zellikle birden fazla orta\u011f\u0131n oldu\u011fu durumlarda \u015firket s\u00f6zle\u015fmesinden tasarruf edilmemelidir. Ucuz bir s\u00f6zle\u015fme, anla\u015fmazl\u0131k, ayr\u0131lma veya bir orta\u011f\u0131n \u00f6l\u00fcm\u00fc durumunda net bir \u00e7\u00f6z\u00fcm i\u00e7ermiyorsa daha sonra \u00e7ok daha pahal\u0131ya mal olabilir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-gewerbeberechtigung-der-gmbh\">GmbH&#8217;nin Ticari Yetkisi<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH&#8217;nin faaliyeti Ticaret Kanunu kapsam\u0131na giriyorsa, GmbH&#8217;nin kendi ticari yetki belgesine ihtiyac\u0131 vard\u0131r. Bir orta\u011f\u0131n ticari yetki belgesi yeterli de\u011fildir, \u00e7\u00fcnk\u00fc GmbH ayr\u0131 bir t\u00fczel ki\u015filik olarak hareket eder. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Serbest bir ticarette<\/strong>, genel ko\u015fullar yerine getirildi\u011finde kay\u0131t yeterlidir. <strong>D\u00fczenlenmi\u015f bir ticarette<\/strong> ise GmbH&#8217;nin ek olarak bir yeterlilik belgesine ihtiyac\u0131 vard\u0131r. GmbH bu belgeyi kendisi sa\u011flayamazsa, ticari yetkili bir genel m\u00fcd\u00fcre ihtiyac\u0131 vard\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ticari yetkili genel m\u00fcd\u00fcr<\/strong>, otomatik olarak GmbH&#8217;nin ticaret hukuku genel m\u00fcd\u00fcr\u00fc ile ayn\u0131 de\u011fildir. Ticaret hukuku genel m\u00fcd\u00fcr\u00fc, GmbH&#8217;yi d\u0131\u015far\u0131ya kar\u015f\u0131 temsil eder ve \u015firketi GmbH hukukuna g\u00f6re y\u00f6netir. Ticari yetkili genel m\u00fcd\u00fcr ise somut ticaretin mesleki olarak d\u00fczg\u00fcn bir \u015fekilde y\u00fcr\u00fct\u00fclmesini sa\u011flar.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir\u00e7ok durumda, yasal gereklilikleri kar\u015f\u0131lamas\u0131 halinde ayn\u0131 ki\u015fi her iki rol\u00fc de \u00fcstlenebilir. Yeterlilik belgesi eksikse, uygun bir ki\u015fi atanmal\u0131d\u0131r. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eKurulu\u015ftan \u00f6nce, planlanan faaliyet i\u00e7in bir ticari yetki belgesine veya ticari yetkili bir genel m\u00fcd\u00fcre ihtiya\u00e7 olup olmad\u0131\u011f\u0131 belirlenmelidir.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-organe-und-organisation-der-gmbh\">GmbH&#8217;nin Organlar\u0131 ve Organizasyonu<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH <strong>kendi ba\u015f\u0131na hareket etmez<\/strong>, ancak organlar\u0131 arac\u0131l\u0131\u011f\u0131yla hareket eder. Organlar, \u015firket i\u00e7in kararlar alan, onu d\u0131\u015far\u0131ya kar\u015f\u0131 temsil eden veya kontrol uygulayan ki\u015fi veya ki\u015fi gruplar\u0131d\u0131r. Her GmbH i\u00e7in iki organ merkezidir: <strong>genel m\u00fcd\u00fcr<\/strong> ve <strong>genel kurul<\/strong>. Bir <strong>denetim kurulu<\/strong>, ancak yasa bunu gerektirdi\u011finde veya ortaklar g\u00f6n\u00fcll\u00fc olarak kurdu\u011funda devreye girer.   <\/p>\n\n<p class=\"wp-block-paragraph\">Bu organizasyon <strong>m\u00fclkiyet ve y\u00f6netimi<\/strong> ay\u0131r\u0131r. Ortaklar i\u015fletme paylar\u0131n\u0131 elinde tutar. Genel m\u00fcd\u00fcr g\u00fcnl\u00fck i\u015fleri y\u00fcr\u00fct\u00fcr. Genel kurul temel konularda karar verir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer\">Y\u00f6netici<\/h3>\n\n<p class=\"wp-block-paragraph\">Her GmbH&#8217;nin <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 15. maddesine<\/a> g\u00f6re <strong>en az bir genel m\u00fcd\u00fcr\u00fc<\/strong> olmal\u0131d\u0131r. Genel m\u00fcd\u00fcrler sadece <strong>ger\u00e7ek ve fiil ehliyetine sahip ki\u015filer<\/strong> olabilir. Bu nedenle ba\u015fka bir \u015firket bir GmbH&#8217;nin genel m\u00fcd\u00fcr\u00fc olamaz. Atama, ortaklar\u0131n karar\u0131yla yap\u0131l\u0131r. Bir orta\u011f\u0131n kendisi genel m\u00fcd\u00fcr olacaksa, atamas\u0131 do\u011frudan \u015firket s\u00f6zle\u015fmesinde de yer alabilir.    <\/p>\n\n<p class=\"wp-block-paragraph\">Genel m\u00fcd\u00fcr, GmbH&#8217;nin i\u015flerini y\u00fcr\u00fct\u00fcr ve onu d\u0131\u015far\u0131ya kar\u015f\u0131 temsil eder. S\u00f6zle\u015fmeleri imzalar, yetkililerle ileti\u015fim kurar, muhasebe ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerini sa\u011flar, y\u0131ll\u0131k finansal tablolar\u0131 ve ticaret siciline ba\u015fvuruyu haz\u0131rlar ve \u015firketin ekonomik durumunu takip etmek zorundad\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-generalversammlung-und-gesellschafterbeschlusse\">Genel Kurul ve Ortak Kararlar\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Genel kurul<\/strong>, ortaklar\u0131n karar alma organ\u0131d\u0131r. Ortaklar haklar\u0131n\u0131 burada kullan\u0131rlar. G\u00fcnl\u00fck i\u015f y\u00f6netimine ait olmayan veya yasa, \u015firket s\u00f6zle\u015fmesi veya bir ortak karar\u0131 ile genel kurula atanan konularda karar verirler.  <\/p>\n\n<p class=\"wp-block-paragraph\">Buna genel m\u00fcd\u00fcrlerin atanmas\u0131 ve g\u00f6revden al\u0131nmas\u0131, y\u0131ll\u0131k finansal tablolar\u0131n onaylanmas\u0131, bilan\u00e7o kar\u0131n\u0131n kullan\u0131lmas\u0131, \u015firket s\u00f6zle\u015fmesinin de\u011fi\u015ftirilmesi, sermaye \u00f6nlemleri ve \u00f6nemli yap\u0131sal kararlar dahildir. Bu nedenle genel kurul, GmbH sahiplerinin iradelerini olu\u015fturdu\u011fu yerdir. <\/p>\n\n<p class=\"wp-block-paragraph\">Kararlar net \u00e7o\u011funluklar gerektirir. Bu nedenle \u015firket s\u00f6zle\u015fmesi, hangi kararlar\u0131n hangi \u00e7o\u011funlukla al\u0131naca\u011f\u0131n\u0131 d\u00fczenlemelidir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-aufsichtsrat-bei-grosseren-gmbhs\">Daha B\u00fcy\u00fck GmbH&#8217;lerde Denetim Kurulu<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir <strong>denetim kurulu<\/strong>, y\u00f6netimi denetler. GmbH&#8217;yi kendisi y\u00f6netmez, ancak merkezi kararlar\u0131 kontrol eder ve y\u00f6netimi \u015firket a\u00e7\u0131s\u0131ndan inceler. K\u00fc\u00e7\u00fck GmbH&#8217;lerde genellikle denetim kurulu bulunmaz. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 29. maddesindeki<\/a> durumlarda bir denetim kurulu yasal olarak zorunludur.   <\/p>\n\n<p class=\"wp-block-paragraph\">Daha k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli GmbH&#8217;ler i\u00e7in genellikle ortaklar\u0131n kontrol\u00fc yeterlidir. Ancak daha karma\u015f\u0131k \u015firketlerde bir denetim kurulu faydal\u0131 olabilir, \u00e7\u00fcnk\u00fc y\u00f6netimi, stratejiyi ve daha b\u00fcy\u00fck yat\u0131r\u0131mlar\u0131 s\u00fcrekli olarak takip eder. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eBu organizasyon sayesinde, g\u00fcnl\u00fck hayatta kimin hareket etti\u011fi ve \u015firketin temel konular\u0131nda kimin karar verdi\u011fi netle\u015fir.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-bei-der-gmbh\">GmbH&#8217;de Sorumluluk<\/h2>\n\n<p class=\"wp-block-paragraph\">Sorumluluk, bir\u00e7ok giri\u015fimcinin bir GmbH se\u00e7mesinin en \u00f6nemli nedenidir. GmbH, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P61\/NOR40070217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 61. maddesine<\/a> g\u00f6re y\u00fck\u00fcml\u00fcl\u00fcklerinden <strong>yaln\u0131zca \u015firket varl\u0131\u011f\u0131n\u0131n<\/strong> sorumlu oldu\u011fu ayr\u0131 bir t\u00fczel ki\u015filiktir. <\/p>\n\n<p class=\"wp-block-paragraph\">Ancak bu, bir GmbH&#8217;de kimsenin ki\u015fisel olarak sorumlu olamayaca\u011f\u0131 anlam\u0131na gelmez. Sorumluluk s\u0131n\u0131rlamas\u0131, ortaklar\u0131n \u015firket bor\u00e7lar\u0131 i\u00e7in otomatik ki\u015fisel sorumlulu\u011fundan korur. A\u00e7\u0131k pay \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinden, ki\u015fisel kefaletlerden, genel m\u00fcd\u00fcr olarak g\u00f6rev ihlallerinden veya ticaret siciline kay\u0131ttan \u00f6nceki risklerden korumaz.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschaft\">\u015eirketin Sorumlulu\u011fu<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH, t\u00fcm <strong>\u015firket varl\u0131\u011f\u0131yla<\/strong> sorumludur. Buna banka mevduatlar\u0131, m\u00fc\u015fterilere kar\u015f\u0131 alacaklar, mallar, makineler, ara\u00e7lar, fikri m\u00fclkiyet haklar\u0131 ve \u015firketin di\u011fer t\u00fcm varl\u0131klar\u0131 dahildir. Alacakl\u0131lar, GmbH ile bir s\u00f6zle\u015fme yapm\u0131\u015flarsa GmbH&#8217;ye ba\u015fvurmak zorundad\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle, GmbH&#8217;nin bir s\u00f6zle\u015fme orta\u011f\u0131, sadece bir orta\u011f\u0131n GmbH&#8217;de pay\u0131 oldu\u011fu i\u00e7in o orta\u011f\u0131n \u00f6zel varl\u0131\u011f\u0131na eri\u015femez. Sorumluluk s\u0131n\u0131rlamas\u0131n\u0131n pratik etkisi tam da budur. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-der-gesellschafter\">Ortaklar\u0131n Sorumlulu\u011fu<\/h3>\n\n<p class=\"wp-block-paragraph\">Ortaklar, GmbH&#8217;nin normal bor\u00e7lar\u0131ndan \u015fahsen sorumlu de\u011fildir. Temel g\u00f6revleri, \u00fcstlenilen <strong>ana sermaye pay\u0131n\u0131<\/strong> \u00f6demektir. Ana sermaye pay\u0131 hen\u00fcz tam olarak \u00f6denmediyse, ortak GmbH&#8217;ye kar\u015f\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc s\u00fcrd\u00fcr\u00fcr. GmbH daha sonra ekonomik zorluklara d\u00fc\u015ferse, \u015firket veya bir iflas y\u00f6neticisi \u00f6denmemi\u015f sermaye paylar\u0131n\u0131 talep edebilir.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ortaklar\u0131n ki\u015fisel sorumlulu\u011fu, kendileri ek bir y\u00fck\u00fcml\u00fcl\u00fck \u00fcstlendiklerinde de ortaya \u00e7\u0131kar. Bu, pratikte genellikle banka finansmanlar\u0131nda g\u00f6r\u00fcl\u00fcr. Bankalar s\u0131kl\u0131kla ki\u015fisel kefaletler, garantiler veya borca kat\u0131lma talep ederler. B\u00f6yle bir teminat\u0131 imzalayan ki\u015fi, ortakl\u0131k konumu nedeniyle de\u011fil, bu imza nedeniyle sorumludur.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-des-geschaftsfuhrers\">Genel M\u00fcd\u00fcr\u00fcn Sorumlulu\u011fu<\/h3>\n\n<p class=\"wp-block-paragraph\">Y\u00f6netici, sorumluluk hukuku a\u00e7\u0131s\u0131ndan basit bir ortaktan farkl\u0131 bir konumdad\u0131r. GmbH&#8217;yi y\u00f6netir ve yasal y\u00fck\u00fcml\u00fcl\u00fcklere uymak zorundad\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fckleri ihlal etmesi durumunda \u015fahsen sorumlu tutulabilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">En \u00f6nemli sorumluluk, GmbH&#8217;nin kendisine kar\u015f\u0131d\u0131r. Y\u00f6netici, <strong>basiretli bir i\u015f adam\u0131n\u0131n \u00f6zeniyle<\/strong> hareket etmek zorundad\u0131r. G\u00f6revini k\u00f6t\u00fcye kullanarak bir zarara neden olursa, GmbH tazminat talep edebilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 da sorumluluk do\u011fabilir. \u00d6zellikle riskli durumlar aras\u0131nda \u00f6denmemi\u015f vergiler, \u00f6denmemi\u015f sosyal g\u00fcvenlik primleri, krizde yap\u0131lan yasak \u00f6demeler ve gecikmi\u015f iflas ba\u015fvurusu yer al\u0131r. Bu nedenle y\u00f6netici, ekonomik durumu s\u00fcrekli olarak kontrol etmeli ve uyar\u0131 i\u015faretlerini g\u00f6z ard\u0131 etmemelidir.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-vor-der-firmenbucheintragung\">Ticaret Siciline Kay\u0131ttan \u00d6nceki Sorumluluk<\/h3>\n\n<p class=\"wp-block-paragraph\">Ticaret siciline kay\u0131ttan \u00f6nce GmbH, tam olarak olu\u015fmu\u015f bir t\u00fczel ki\u015filik olarak mevcut de\u011fildir. Bu a\u015famaya <strong>kurulu\u015f a\u015famas\u0131ndaki GmbH<\/strong> denir. \u015eirket s\u00f6zle\u015fmesinin kurulmas\u0131ndan sonra ba\u015flar ve ticaret siciline kay\u0131tla sona erer.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu a\u015famada s\u00f6zle\u015fme yapan ki\u015fi, GmbH&#8217;nin hen\u00fcz tescil edilmedi\u011fini a\u00e7\u0131k\u00e7a belirtmelidir. Aksi takdirde, hareket eden ki\u015filer i\u00e7in ki\u015fisel sorumluluk riskleri ortaya \u00e7\u0131kar. Bu nedenle kurucular, tescilden \u00f6nce yaln\u0131zca gerekli haz\u0131rl\u0131k i\u015flemlerini tamamlamal\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Kurucular, ticaret siciline kay\u0131ttan \u00f6nce ticari i\u015flemlerde her zaman <strong>\u201c\u00d6rnek GmbH kurulu\u015f a\u015famas\u0131nda\u201d<\/strong> veya <strong>\u201c\u00d6rnek GmbH k.a.\u201d<\/strong> ibaresini kullanmal\u0131d\u0131r. B\u00f6ylece s\u00f6zle\u015fme orta\u011f\u0131, GmbH&#8217;nin hen\u00fcz kurulmad\u0131\u011f\u0131n\u0131 anlar. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuern-und-sozialversicherung-der-gmbh\">GmbH&#8217;nin Vergileri ve Sosyal G\u00fcvenli\u011fi<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH kendi ba\u015f\u0131na bir vergi m\u00fckellefidir<\/strong>. K\u00e2r\u0131n\u0131 kendisi vergilendirir, ortaklar \u00fczerinden de\u011fil. GmbH&#8217;nin k\u00e2r\u0131 \u00fczerinden <strong>kurumlar vergisi<\/strong> al\u0131n\u0131r. GmbH hi\u00e7 k\u00e2r elde etmezse veya \u00e7ok az k\u00e2r elde ederse, yine de <strong>asgari kurumlar vergisi<\/strong> \u00f6denir.   <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH, ortaklar\u0131na k\u00e2r da\u011f\u0131t\u0131m\u0131 yaparsa, buna ek olarak <strong>sermaye kazanc\u0131 vergisi<\/strong> eklenir. GmbH bu vergiyi da\u011f\u0131t\u0131m s\u0131ras\u0131nda keser ve vergi dairesine \u00f6der. Bu durum, da\u011f\u0131t\u0131lan k\u00e2rlar i\u00e7in iki a\u015famal\u0131 bir vergilendirme yarat\u0131r: \u00f6nce GmbH d\u00fczeyinde kurumlar vergisi, sonra ortaklar d\u00fczeyinde sermaye kazanc\u0131 vergisi.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6rnek:<\/strong> GmbH <strong>100.000 \u20ac<\/strong> k\u00e2r elde ederse, bunun \u00fczerinden <strong>23.000 \u20ac kurumlar vergisi<\/strong> \u00f6der. Geriye <strong>77.000 \u20ac<\/strong> kal\u0131r. Bu miktar tamamen da\u011f\u0131t\u0131l\u0131rsa, <strong>21.175 \u20ac sermaye kazanc\u0131 vergisi<\/strong> d\u00fc\u015f\u00fcl\u00fcr. Bu durumda orta\u011fa <strong>55.825 \u20ac<\/strong> ula\u015f\u0131r.   <\/p>\n\n<p class=\"wp-block-paragraph\">Bundan ay\u0131rt edilmesi gereken, <strong>y\u00f6netici \u00fccretidir<\/strong>. Bu bir k\u00e2r da\u011f\u0131t\u0131m\u0131 de\u011fil, y\u00f6netici olarak yap\u0131lan faaliyet kar\u015f\u0131l\u0131\u011f\u0131 bir \u00fccrettir. GmbH, uygun ve a\u00e7\u0131k bir temeli olmas\u0131 halinde bunu gider olarak g\u00f6sterebilir. Y\u00f6netici i\u00e7in bu \u00fccret, gelir vergisi ve s\u0131n\u0131fland\u0131rmaya ba\u011fl\u0131 olarak sosyal g\u00fcvenlik primleri do\u011furur.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Sosyal g\u00fcvenlik<\/strong>, y\u00f6neticinin GmbH&#8217;de pay sahibi olup olmad\u0131\u011f\u0131na ve \u015firket \u00fczerindeki etkisine ba\u011fl\u0131d\u0131r. \u015eirkette pay\u0131 olmayan harici bir y\u00f6netici genellikle ASVG kapsam\u0131nda sigortal\u0131d\u0131r. Y\u00f6netici ortaklarda ise pay oran\u0131 ve fiili etki belirleyicidir. Y\u00f6netici \u015firketi ne kadar \u00e7ok kontrol ediyorsa, GSVG kapsam\u0131nda zorunlu sigortal\u0131l\u0131k o kadar olas\u0131d\u0131r.   <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eVergi, maa\u015f bordrosu veya sosyal g\u00fcvenlikteki hatalar sadece ek \u00f6demelere yol a\u00e7makla kalmaz, ayn\u0131 zamanda y\u00f6neticiler i\u00e7in ki\u015fisel sorumluluk riskleri de yaratabilir.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechnungslegung-jahresabschluss-und-gewinnverteilung\">Muhasebe, Y\u0131ll\u0131k Finansal Tablolar ve K\u00e2r Da\u011f\u0131t\u0131m\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir <strong>GmbH, ekonomik durumunu anla\u015f\u0131l\u0131r bir \u015fekilde belgelemek zorundad\u0131r<\/strong>. Bu nedenle d\u00fczenli bir muhasebe ve y\u0131ll\u0131k finansal tablolara ihtiyac\u0131 vard\u0131r. Bu, \u00f6zellikle GmbH&#8217;nin yaln\u0131zca \u015firket varl\u0131\u011f\u0131yla sorumlu olmas\u0131 nedeniyle \u00f6nemlidir. Bu nedenle alacakl\u0131lar, ortaklar, y\u00f6neticiler, bankalar ve yetkililer, \u015firketin ekonomik durumunu anlayabilmelidir.   <\/p>\n\n<p class=\"wp-block-paragraph\">Y\u00f6neticiler, gerekli defterlerin tutulmas\u0131ndan sorumludur. Bu, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P22\/NOR12039464\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 22. maddesinden<\/a> kaynaklanmaktad\u0131r. Ayr\u0131ca, y\u0131ll\u0131k finansal tablolar haz\u0131rland\u0131ktan sonra ortaklara iletilmelidir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Muhasebe, sadece vergi dan\u0131\u015fman\u0131n\u0131n bir g\u00f6revi de\u011fildir. Ayn\u0131 zamanda y\u00f6neticileri de korur. GmbH&#8217;nin rakamlar\u0131n\u0131 bilen ki\u015fi, \u00f6deme sorunlar\u0131n\u0131 daha erken fark eder, zaman\u0131nda tepki verebilir ve ki\u015fisel sorumluluk risklerinden ka\u00e7\u0131n\u0131r. D\u00fczensiz bir muhasebe ise h\u0131zla yanl\u0131\u015f da\u011f\u0131t\u0131mlara, gecikmi\u015f vergi beyannamelerine, ticaret sicili sorunlar\u0131na ve iflas denetiminde hatalara yol a\u00e7ar.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-geschaftsanteile-verkaufen-ubertragen-und-vererben\">\u015eirket Paylar\u0131n\u0131n Sat\u0131\u015f\u0131, Devri ve Miras B\u0131rak\u0131lmas\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket pay\u0131<\/strong>, bir orta\u011f\u0131n GmbH&#8217;deki kat\u0131l\u0131m\u0131d\u0131r. \u00dcyelik haklar\u0131, oy haklar\u0131, k\u00e2r haklar\u0131, bilgi haklar\u0131 ve y\u00fck\u00fcml\u00fcl\u00fckleri bir araya getirir. Bir \u015firket pay\u0131n\u0131 satan veya devreden ki\u015fi, sadece hesaplanabilir bir pay\u0131 de\u011fil, ayn\u0131 zamanda \u015firketteki yasal bir konumu da devretmi\u015f olur.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u015eirket paylar\u0131, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 76. maddesi<\/a> uyar\u0131nca <strong>devredilebilir ve miras b\u0131rak\u0131labilir<\/strong>. Ancak, ya\u015fayanlar aras\u0131nda devir i\u00e7in bir <strong>noter senedi<\/strong> gereklidir. Bu, bir orta\u011f\u0131n \u015firket pay\u0131n\u0131 daha sonra devretmeyi taahh\u00fct etti\u011fi anla\u015fmalar i\u00e7in de ge\u00e7erlidir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Noter senedi zorunlulu\u011fu \u00f6nemlidir, \u00e7\u00fcnk\u00fc \u015firket paylar\u0131 s\u0131radan e\u015fyalar gibi resmiyetsiz bir \u015fekilde sat\u0131lamaz. S\u00f6zl\u00fc bir anla\u015fma, basit bir e-posta veya \u00f6zel bir sat\u0131\u015f s\u00f6zle\u015fmesi yeterli de\u011fildir. Do\u011fru \u015fekil olmadan devir ba\u015far\u0131s\u0131z olur.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zustimmungserfordernisse-und-vorkaufsrechte\">Onay Gereklilikleri ve \u00d6n Al\u0131m Haklar\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">\u015eirket s\u00f6zle\u015fmesi, \u015firket paylar\u0131n\u0131n devrini k\u0131s\u0131tlayabilir. Kanun, devrin ek ko\u015fullara ba\u011flanmas\u0131na a\u00e7\u0131k\u00e7a izin vermektedir. Buna \u00f6zellikle \u015firketin onay\u0131 dahildir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu t\u00fcr k\u0131s\u0131tlamalar, \u00e7ok ortakl\u0131 GmbH&#8217;lerde \u00f6zellikle \u00f6nemlidir. K\u0131s\u0131tlama olmaks\u0131z\u0131n, bir ortak pay\u0131n\u0131 \u015firkete uygun olmayan bir ki\u015fiye satabilir. Bu, i\u015fbirli\u011fini zorlayabilir ve stratejik kararlar\u0131 engelleyebilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir <strong>\u00f6n al\u0131m hakk\u0131<\/strong>, di\u011fer ortaklara, pay\u0131 \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiye sat\u0131lmadan \u00f6nce ayn\u0131 ko\u015fullarla devralma imkan\u0131 tan\u0131r. Bir <strong>edinme hakk\u0131<\/strong> ise daha da ileri gider. Belirli olaylarda, \u00f6rne\u011fin \u00f6l\u00fcm, iflas, fesih, a\u011f\u0131r g\u00f6rev ihlali veya bir orta\u011f\u0131n ayr\u0131lmas\u0131 durumunda bir pay\u0131n devral\u0131nabilece\u011fi veya devral\u0131nmas\u0131 gerekti\u011fi belirlenebilir.  <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eBu d\u00fczenlemeler \u00f6zellikle a\u00e7\u0131k bir \u015fekilde form\u00fcle edilmelidir, \u00e7\u00fcnk\u00fc belirsiz maddeler gelecekte h\u0131zla anla\u015fmazl\u0131klara yol a\u00e7abilir.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-anderung-umgrundung-und-beendigung-der-gmbh\">GmbH&#8217;nin De\u011fi\u015ftirilmesi, Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ve Sona Erdirilmesi<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir GmbH yasal olarak \u015fekillendirilebilir kal\u0131r. Ortaklar \u015firket s\u00f6zle\u015fmesini de\u011fi\u015ftirebilir, sermaye \u00f6nlemleri alabilir, mevcut bir i\u015fletmeyi bir GmbH&#8217;ye d\u00f6n\u00fc\u015ft\u00fcrebilir veya \u015firketi sona erdirebilir. Bu ad\u0131mlar GmbH&#8217;nin yasal yap\u0131s\u0131n\u0131 etkiler ve bu nedenle dikkatlice haz\u0131rlanmal\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ancak de\u011fi\u015fiklikler sadece dahili anla\u015fmalar de\u011fildir. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P49\/NOR12023048\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG&#8217;nin 49. maddesi<\/a> uyar\u0131nca, \u015firket s\u00f6zle\u015fmesinin de\u011fi\u015ftirilmesi, noter taraf\u0131ndan onaylanm\u0131\u015f bir ortaklar kurulu karar\u0131 gerektirir. Ayr\u0131ca, de\u011fi\u015fiklik ancak ticaret siciline tescil ile y\u00fcr\u00fcrl\u00fc\u011fe girer.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalerhohung-und-kapitalherabsetzung\">Sermaye Art\u0131r\u0131m\u0131 ve Sermaye Azalt\u0131m\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir <strong>sermaye art\u0131r\u0131m\u0131<\/strong>, GmbH&#8217;nin ana sermayesini art\u0131r\u0131r. \u015eirketin yeni \u00f6z sermayeye ihtiyac\u0131 oldu\u011funda, bir yat\u0131r\u0131mc\u0131 al\u0131nd\u0131\u011f\u0131nda veya mevcut ortaklar\u0131n paylar\u0131n\u0131 art\u0131rmak istemesi durumunda mant\u0131kl\u0131 olabilir. Sermaye art\u0131r\u0131m\u0131, t\u00fcm ortaklar ayn\u0131 oranda kat\u0131lmad\u0131\u011f\u0131 s\u00fcrece, genellikle ortakl\u0131k oranlar\u0131n\u0131 de\u011fi\u015ftirir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir <strong>sermaye azalt\u0131m\u0131<\/strong>, ana sermayeyi d\u00fc\u015f\u00fcr\u00fcr. Sermayenin ayarlanmas\u0131, zararlar\u0131n temizlenmesi veya bir yap\u0131n\u0131n basitle\u015ftirilmesi istendi\u011finde g\u00fcndeme gelir. Ancak bu, alacakl\u0131lar\u0131n korunmas\u0131na daha g\u00fc\u00e7l\u00fc bir \u015fekilde m\u00fcdahale eder ve bu nedenle \u00f6zel dikkat gerektirir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Her iki \u00f6nlem de \u015firket s\u00f6zle\u015fmesini de\u011fi\u015ftirir ve bu nedenle ge\u00e7erli bir ortaklar kurulu karar\u0131, noter onay\u0131 ve ticaret siciline tescil gerektirir. Bu karardan \u00f6nce, \u00f6nlemin oy haklar\u0131, k\u00e2r da\u011f\u0131t\u0131m\u0131, ortakl\u0131k oranlar\u0131 ve \u00f6denmemi\u015f sermaye pay\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri \u00fczerindeki etkisinin a\u00e7\u0131k olmas\u0131 gerekir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-umgrundung-in-eine-gmbh\">GmbH&#8217;ye D\u00f6n\u00fc\u015f\u00fcm<\/h3>\n\n<p class=\"wp-block-paragraph\">Mevcut bir faaliyet bir GmbH&#8217;ye devredilebilir. Bu, \u00f6zellikle \u015fah\u0131s \u015firketleri ve \u015fah\u0131s ortakl\u0131klar\u0131 i\u00e7in ge\u00e7erlidir. Ama\u00e7 genellikle a\u00e7\u0131k bir sorumluluk yap\u0131s\u0131, daha iyi kat\u0131l\u0131m imkan\u0131 veya vergi a\u00e7\u0131s\u0131ndan planlanabilir bir \u015firket \u015feklidir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir yeniden yap\u0131land\u0131rmada sadece isim ve yasal \u015fekil de\u011fi\u015fmez. Varl\u0131klar, s\u00f6zle\u015fmeler, \u00e7al\u0131\u015fanlar, alacaklar, bor\u00e7lar, izinler, kira s\u00f6zle\u015fmeleri, m\u00fc\u015fteri ili\u015fkileri ve vergi sonu\u00e7lar\u0131 incelenmelidir. \u00d6zellikle s\u00f6zle\u015fmelerin otomatik olarak devredilip devredilmedi\u011fi veya s\u00f6zle\u015fme ortaklar\u0131n\u0131n onay vermesi gerekip gerekmedi\u011fi \u00f6nemlidir.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-auflosung-liquidation-und-loschung\">Fesih, Tasfiye ve Silme<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir GmbH&#8217;nin sona ermesi tek bir ad\u0131mla ger\u00e7ekle\u015fmez. \u00d6nce \u015firket <strong>feshedilir<\/strong>. Ard\u0131ndan <strong>tasfiye<\/strong> s\u00fcreci ba\u015flar. Sonunda <strong>ticaret sicilinden silinme<\/strong> ger\u00e7ekle\u015fir.   <\/p>\n\n<p class=\"wp-block-paragraph\">Fesih, normal ticari faaliyetleri sona erdirir. Ancak GmbH, tasfiye edilebilmesi i\u00e7in varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr. Tasfiye s\u00fcrecinde, devam eden i\u015fler sona erdirilir, alacaklar tahsil edilir, bor\u00e7lar \u00f6denir ve mevcut varl\u0131klar nakde \u00e7evrilir. Bundan sonra varl\u0131k kal\u0131rsa, \u015firket s\u00f6zle\u015fmesi ve yasal kurallara g\u00f6re ortaklara da\u011f\u0131t\u0131l\u0131r.   <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH, tasfiye s\u00fcreci tamamland\u0131ktan sonra ticaret sicilinden silinir. Bu silme ile yasal varl\u0131\u011f\u0131 sona erer. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-typische-fehler-bei-der-gmbh\">GmbH&#8217;deki Tipik Hatalar<\/h2>\n\n<p class=\"wp-block-paragraph\">GmbH&#8217;deki tipik hatalar genellikle <strong>k\u00f6t\u00fc haz\u0131rl\u0131k, belirsiz s\u00f6zle\u015fmeler ve eksik s\u00fcrekli kontrol<\/strong> nedeniyle ortaya \u00e7\u0131kar. GmbH, ortaklar\u0131 \u015firket bor\u00e7lar\u0131 i\u00e7in otomatik ki\u015fisel sorumluluktan korusa da, kurulu\u015f, y\u00f6netim, vergi, sosyal g\u00fcvenlik, finansman veya iflas hatalar\u0131ndan korumaz. <\/p>\n\n<p class=\"wp-block-paragraph\">S\u0131k yap\u0131lan bir hata, <strong>\u00e7ok basit bir \u015firket s\u00f6zle\u015fmesidir<\/strong>. \u00d6zellikle birden fazla ortak oldu\u011funda, kararlar\u0131n nas\u0131l al\u0131naca\u011f\u0131, kimin y\u00f6netici olabilece\u011fi, \u015firket paylar\u0131n\u0131n ne zaman sat\u0131labilece\u011fi ve bir orta\u011f\u0131n \u00f6l\u00fcm\u00fc, anla\u015fmazl\u0131\u011f\u0131 veya ayr\u0131lmas\u0131 durumunda ne olaca\u011f\u0131 a\u00e7\u0131k\u00e7a belirtilmelidir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Belirsiz y\u00f6netici yetkileri<\/strong> de h\u0131zla sorunlara yol a\u00e7ar. Dahili olarak, y\u00f6neticinin hangi i\u015flemleri tek ba\u015f\u0131na yapabilece\u011fi ve ne zaman ortaklar\u0131n onay\u0131na ihtiyac\u0131 oldu\u011fu d\u00fczenlenmelidir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6zel varl\u0131klar ile \u015firket varl\u0131klar\u0131n\u0131n kar\u0131\u015ft\u0131r\u0131lmas\u0131<\/strong> \u00e7ok risklidir. GmbH&#8217;nin, ortaklara \u015fahsen ait olmayan kendi varl\u0131klar\u0131 vard\u0131r. Bu nedenle \u00f6zel faturalar GmbH hesab\u0131 \u00fczerinden kolayca \u00f6denmemelidir. GmbH ile ortaklar aras\u0131ndaki her \u00f6deme, \u00f6rne\u011fin maa\u015f, kredi, masraf iadesi veya da\u011f\u0131t\u0131m karar\u0131 gibi a\u00e7\u0131k bir yasal nedene dayanmal\u0131d\u0131r.   <\/p>\n\n<p class=\"wp-block-paragraph\">Hatalar, <strong>ekonomik kriz<\/strong> d\u00f6nemlerinde \u00f6zellikle tehlikeli hale gelir. Y\u00f6neticiler, \u00f6deme g\u00fcc\u00fcn\u00fc ve borca bat\u0131kl\u0131\u011f\u0131 s\u00fcrekli olarak kontrol etmelidir. \u00d6denmemi\u015f vergileri, \u00f6denmemi\u015f sosyal g\u00fcvenlik primlerini, a\u015f\u0131r\u0131 \u00e7ekilmi\u015f hesaplar\u0131, ihtar mektuplar\u0131n\u0131 veya maa\u015f gecikmelerini g\u00f6z ard\u0131 edenler, gecikmi\u015f iflas ba\u015fvurusu nedeniyle ki\u015fisel sorumluluk riskiyle kar\u015f\u0131 kar\u015f\u0131ya kal\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle en \u00f6nemli kural \u015fudur: <strong>GmbH, ancak \u015firket s\u00f6zle\u015fmesi, y\u00f6netim, \u00f6demeler, vergiler, muhasebe, kriz ve halefiyet d\u00fczenli bir \u015fekilde d\u00fczenlenip s\u00fcrekli kontrol edildi\u011finde g\u00fcvenilir bir \u015fekilde i\u015fler.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Bir GmbH&#8217;nin kurulu\u015fu ve y\u00f6netimi<\/strong>, \u00e7ok say\u0131da <strong>hukuki ve ekonomik sorunu<\/strong> beraberinde getirir. Bir\u00e7ok karar zaten <strong>\u015firket s\u00f6zle\u015fmesinde veya \u015firketin yap\u0131s\u0131nda<\/strong> al\u0131n\u0131r. Bu a\u015famadaki hatalar daha sonra <strong>sorumluluk risklerine, vergi dezavantajlar\u0131na veya ortaklar aras\u0131nda \u00e7at\u0131\u015fmalara<\/strong> yol a\u00e7abilir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Avukatl\u0131k deste\u011fi<\/strong>, GmbH&#8217;nin <strong>hukuken g\u00fcvenli bir \u015fekilde kurulmas\u0131n\u0131 ve uzun vadede istikrarl\u0131 bir \u015fekilde i\u015flev g\u00f6rmesini<\/strong> sa\u011flar. Ayn\u0131 zamanda, hem ortaklar hem de y\u00f6neticiler i\u00e7in g\u00fcvenlik sa\u011flayan <strong>a\u00e7\u0131k bir hukuki yap\u0131<\/strong> elde edersiniz. <\/p>\n\n<p class=\"wp-block-paragraph\">Avukatl\u0131k dan\u0131\u015fmanl\u0131\u011f\u0131n\u0131n tipik avantajlar\u0131 \u00f6zellikle \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ekonomik hedeflerinize uygun, <strong>hukuken g\u00fcvenli \u015firket s\u00f6zle\u015fmesi d\u00fczenlemesi<\/strong><\/li>\n\n\n\n<li>Net d\u00fczenlemelerle ortaklar ve y\u00f6neticiler i\u00e7in <strong>sorumluluk risklerinin \u00f6nlenmesi<\/strong><\/li>\n\n\n\n<li>\u00d6rne\u011fin i\u015ftirakler, kar da\u011f\u0131t\u0131m\u0131 veya halefiyet d\u00fczenlemeleri gibi konularda <strong>\u015firketin stratejik yap\u0131land\u0131r\u0131lmas\u0131<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eBu nedenle, erken hukuki dan\u0131\u015fmanl\u0131k, kurulu\u015f a\u015famas\u0131ndaki hatalar\u0131 \u00f6nlemeye ve \u015firket i\u00e7indeki gelecekteki \u00e7at\u0131\u015fmalar\u0131 azaltmaya yard\u0131mc\u0131 olur.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-9c4077b4 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq01 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Bir GmbH tek bir ki\u015fi taraf\u0131ndan kurulabilir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet. Avusturya&#8217;da bir GmbH tek bir ki\u015fi taraf\u0131ndan da kurulabilir. Bu durumda tek ki\u015filik GmbH&#8217;den bahsedilir. Hukuken \u015firket yine de ayr\u0131 bir t\u00fczel ki\u015filiktir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">GmbH hukuken ne zaman olu\u015fur?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH hukuken ancak ticaret siciline tescil ile olu\u015fur. Daha \u00f6nce haz\u0131rl\u0131k ad\u0131mlar\u0131 olsa da, \u015firket hen\u00fcz tam olarak olu\u015fmam\u0131\u015ft\u0131r. Bu nedenle ticaret siciline tescil, belirleyici hukuki ad\u0131md\u0131r.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ba\u015flang\u0131\u00e7ta ger\u00e7ekten ne kadar paraya ihtiyac\u0131m var?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bir GmbH&#8217;nin yasal asgari ana sermayesi \u015fu anda 10.000 \u20ac&#8217;dur. Nakdi sermaye taahh\u00fct edilmi\u015fse, tescilden \u00f6nce prensip olarak toplamda en az 5.000 \u20ac \u00f6denmelidir. Buna genellikle noter, ticaret sicili ve devam eden kurulu\u015f masraflar\u0131 gibi ek maliyetler de eklenir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">GmbH&#8217;ye ra\u011fmen ki\u015fisel olarak ne zaman sorumlu olurum?<\/span><\/div><div class=\"uagb-faq-content\"><p>Prensip olarak GmbH \u015firket mal varl\u0131\u011f\u0131yla sorumludur. Ancak, \u00f6rne\u011fin sermaye taahh\u00fctleri usul\u00fcne uygun olarak yerine getirilmezse veya y\u00f6neticiler yasal g\u00f6revlerini ihlal ederse ki\u015fisel riskler yine de ortaya \u00e7\u0131kabilir. Bu nedenle, \u00f6zellikle y\u00f6neticiler i\u00e7in hukuken temiz bir \u015firket y\u00f6netimi \u00e7ok \u00f6nemlidir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">GmbH, \u015fah\u0131s \u015firketleri, OG ve FlexKapG&#8217;den nas\u0131l farkl\u0131d\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH, kendi t\u00fczel ki\u015fili\u011fine sahip bir sermaye \u015firketidir. \u015eah\u0131s \u015firketinde giri\u015fimci prensip olarak ki\u015fisel olarak sorumludur, OG&#8217;de ise ortaklar\u0131n ki\u015fisel sorumlulu\u011fu \u00f6nemli bir rol oynar. FlexKapG de bir sermaye \u015firketidir, ancak belirli \u015firket yap\u0131lar\u0131 i\u00e7in daha modern ve esnek bir varyant olarak olu\u015fturulmu\u015ftur.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Her zaman bir denetim kuruluna ihtiyac\u0131m var m\u0131?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r. Her GmbH i\u00e7in bir denetim kurulu zorunlu de\u011fildir. Sadece belirli yasal olarak d\u00fczenlenmi\u015f durumlarda kurulmas\u0131 gerekir. Bu nedenle bir\u00e7ok k\u00fc\u00e7\u00fck GmbH zorunlu bir denetim kurulu olmadan faaliyet g\u00f6sterir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kurulu\u015f tipik olarak ne kadar s\u00fcrer?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bu, sabit bir g\u00fcn say\u0131s\u0131na indirgenemez. S\u00fcre, \u00f6zellikle \u015firket s\u00f6zle\u015fmesinin, \u00f6demelerin, noter i\u015flemlerinin ve ticaret siciline tescilin ne kadar h\u0131zl\u0131 haz\u0131rland\u0131\u011f\u0131 ve tamamland\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r. T\u00fcm belgeler eksiksiz oldu\u011funda, kurulu\u015f genellikle a\u00e7\u0131k sorular veya eksik belgeler oldu\u011fundan \u00e7ok daha h\u0131zl\u0131 ilerler.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gmbhfaq08 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ana sermaye ile \u015firket mal varl\u0131\u011f\u0131 aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ana sermaye, ortaklar\u0131n \u015firket s\u00f6zle\u015fmesine g\u00f6re \u00fcstlendi\u011fi yasal olarak belirlenmi\u015f sermaye miktar\u0131d\u0131r. \u015eirket mal varl\u0131\u011f\u0131 ise GmbH&#8217;nin devam eden i\u015fleyi\u015findeki ger\u00e7ek mal varl\u0131\u011f\u0131d\u0131r. Bu nedenle, karlar, zararlar ve devam eden i\u015flemler nedeniyle ana sermayeden daha y\u00fcksek veya daha d\u00fc\u015f\u00fck olabilir.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Limited \u015eirket (GmbH), bir veya daha fazla ki\u015finin sermayeye esas paylarla kat\u0131ld\u0131\u011f\u0131, kendi t\u00fczel ki\u015fili\u011fine sahip bir sermaye \u015firketidir. \u015eirket, hukuki i\u015flemlerde ba\u011f\u0131ms\u0131z olarak hareket eder, yani s\u00f6zle\u015fmeler yapabilir, mal &#8230;","protected":false},"author":111,"featured_media":132460,"parent":42384,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[920],"tags":[],"class_list":["post-132459","page","type-page","status-publish","has-post-thumbnail","hentry","category-sirketler-hukuku"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/GmbH-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Elisa Wakolbinger","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/elisa-wakolbinger\/"},"uagb_comment_info":0,"uagb_excerpt":"Limited \u015eirket (GmbH), bir veya daha fazla ki\u015finin sermayeye esas paylarla kat\u0131ld\u0131\u011f\u0131, kendi t\u00fczel ki\u015fili\u011fine sahip bir sermaye \u015firketidir. \u015eirket, hukuki i\u015flemlerde ba\u011f\u0131ms\u0131z olarak hareket eder, yani s\u00f6zle\u015fmeler yapabilir, mal ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/132459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/users\/111"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/comments?post=132459"}],"version-history":[{"count":3,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/132459\/revisions"}],"predecessor-version":[{"id":158204,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/132459\/revisions\/158204"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/42384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media\/132460"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=132459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=132459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=132459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}