{"id":145483,"date":"2026-04-13T12:00:00","date_gmt":"2026-04-13T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sirket-kurulusu\/gmbh-sirket-paylarinin-devri-ve-kismi-devri\/"},"modified":"2026-04-13T12:16:31","modified_gmt":"2026-04-13T10:16:31","slug":"gmbh-sirket-paylarinin-devri-ve-kismi-devri","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/sirket-kurulusu\/gmbh-sirket-paylarinin-devri-ve-kismi-devri\/","title":{"rendered":"GmbH \u015eirket Paylar\u0131n\u0131n Devri ve K\u0131smi Devri"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH \u015eirket Paylar\u0131n\u0131n Devri ve K\u0131smi Devri<\/h2><ul><li><a href=\"#h-abtretung-und-teilabtretung-von-gmbh-geschaftsanteilen\" data-level=\"2\">GmbH \u015eirket Paylar\u0131n\u0131n Devri ve K\u0131smi Devri<\/a><\/li><li><a href=\"#h-abtretung-eines-gmbh-geschaftsanteils\" data-level=\"2\">Bir GmbH \u015eirket Pay\u0131n\u0131n Devri<\/a><ul><li><a href=\"#h-gesetzliche-voraussetzungen-und-bedeutung-des-gesellschaftsvertrags\" data-level=\"3\">Yasal \u015eartlar ve \u015eirket S\u00f6zle\u015fmesinin \u00d6nemi<\/a><\/li><li><a href=\"#h-zustimmungserfordernisse-der-gesellschafter\" data-level=\"3\">Ortaklar\u0131n Onay Gereklilikleri<\/a><\/li><li><a href=\"#h-abtretung-an-mitgesellschafter-und-an-aussenstehende-dritte\" data-level=\"3\">Di\u011fer Ortaklara ve \u00dc\u00e7\u00fcnc\u00fc Ki\u015filere Devir<\/a><\/li><\/ul><\/li><li><a href=\"#h-formvorschriften-und-ablauf-der-anteilsabtretung\" data-level=\"2\">Pay Devrinin \u015eekil \u015eartlar\u0131 ve S\u00fcreci<\/a><ul><li><a href=\"#h-typischer-ablauf-der-ubertragung\" data-level=\"3\">Devir \u0130\u015fleminin Tipik Ak\u0131\u015f\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechte-und-pflichten-nach-der-abtretung\" data-level=\"2\">Devir Sonras\u0131 Hak ve Y\u00fck\u00fcml\u00fcl\u00fckler<\/a><ul><li><a href=\"#h-haftungsfragen-beim-erwerber\" data-level=\"3\">Devralan\u0131n Sorumluluk Meseleleri<\/a><\/li><li><a href=\"#h-auswirkungen-auf-bestehende-gesellschaftsverhaltnisse\" data-level=\"3\">Mevcut Ortakl\u0131k \u0130li\u015fkileri \u00dczerindeki Etkiler<\/a><\/li><\/ul><\/li><li><a href=\"#h-teilabtretung-eines-gmbh-geschaftsanteils-als-sonderfall\" data-level=\"2\">\u00d6zel Bir Durum Olarak GmbH \u015eirket Pay\u0131n\u0131n K\u0131smi Devri<\/a><ul><li><a href=\"#h-voraussetzungen-fur-die-teilung-eines-geschaftsanteils\" data-level=\"3\">Bir \u015eirket Pay\u0131n\u0131n B\u00f6l\u00fcnmesi \u0130\u00e7in Gereken \u015eartlar<\/a><\/li><li><a href=\"#h-unterschied-zur-vollstandigen-abtretung\" data-level=\"3\">Tam Devirden Fark\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-typische-fehler-und-risiken-bei-der-anteilsubertragung\" data-level=\"2\">Pay Devrinde Tipik Hatalar ve Riskler<\/a><ul><li><a href=\"#h-steuerliche-und-wirtschaftliche-folgen\" data-level=\"3\">Vergiye Dayal\u0131 ve Ekonomik Sonu\u00e7lar<\/a><\/li><li><a href=\"#h-strategische-uberlegungen-bei-der-abtretung-von-geschaftsanteilen\" data-level=\"3\">\u015eirket Paylar\u0131n\u0131n Devrinde Stratejik M\u00fclahazalar<\/a><\/li><\/ul><\/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<h2 class=\"wp-block-heading\" id=\"h-abtretung-und-teilabtretung-von-gmbh-geschaftsanteilen\">GmbH \u015eirket Paylar\u0131n\u0131n Devri ve K\u0131smi Devri<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir <strong>GmbH \u015firket pay\u0131n\u0131n devri<\/strong>, <strong>t\u00fcm ortakl\u0131k stat\u00fcs\u00fcn\u00fcn hukuki olarak<\/strong> bir ki\u015fiden di\u011ferine aktar\u0131lmas\u0131d\u0131r. Bu s\u00fcre\u00e7te, \u015firket pay\u0131na ba\u011fl\u0131 olan <strong>t\u00fcm hak ve y\u00fck\u00fcml\u00fcl\u00fckler<\/strong> devralana ge\u00e7er. Bunlar aras\u0131nda \u00f6zellikle <strong>oy haklar\u0131, k\u00e2r pay\u0131 haklar\u0131 ve \u015firketler hukuku kapsam\u0131ndaki kat\u0131l\u0131m haklar\u0131n\u0131n<\/strong> yan\u0131 s\u0131ra \u015firkete kar\u015f\u0131 mevcut y\u00fck\u00fcml\u00fcl\u00fckler de yer almaktad\u0131r. Devir i\u015flemi, Avusturya GmbH Kanunu uyar\u0131nca prensipte m\u00fcmk\u00fcnd\u00fcr; ancak ba\u015fta <strong>noter senedi d\u00fczenleme zorunlulu\u011fu<\/strong> olmak \u00fczere s\u0131k\u0131 \u015fekil \u015fartlar\u0131na tabidir ve \u015firket s\u00f6zle\u015fmesiyle, \u00f6rne\u011fin \u015firketin veya di\u011fer ortaklar\u0131n onay \u015fart\u0131 getirilerek k\u0131s\u0131tlanabilir.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket pay\u0131n\u0131n k\u0131smi devri<\/strong> ise, mevcut bir <strong>\u015firket pay\u0131n\u0131n sadece bir k\u0131sm\u0131n\u0131n<\/strong> ba\u015fka bir ki\u015fiye devredilmesini ifade eder. Bir orta\u011f\u0131n prensip olarak sadece tek bir \u015firket pay\u0131na sahip olabilmesi nedeniyle, b\u00f6l\u00fcnme hukuken ancak bir devir i\u015flemiyle ba\u011flant\u0131l\u0131 olmas\u0131 ve belirli \u015fartlar\u0131 yerine getirmesi durumunda m\u00fcmk\u00fcnd\u00fcr. Yasal temel kurala g\u00f6re, b\u00f6l\u00fcnmeye ancak \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclm\u00fc\u015fse izin verilir. Bununla birlikte, g\u00fcncel yarg\u0131 kararlar\u0131, ortaklar\u0131n korunmas\u0131 \u00f6n planda oldu\u011fu i\u00e7in <strong>somut olayda t\u00fcm ortaklar\u0131n onay vermesi<\/strong> durumunda k\u0131smi devrin ge\u00e7erli olabilece\u011fini g\u00f6stermektedir.   <\/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>\u015eirket pay\u0131n\u0131n devri<\/strong>, bir GmbH pay\u0131n\u0131n tamam\u0131n\u0131n ba\u015fka bir ki\u015fiye aktar\u0131lmas\u0131yken; <strong>k\u0131smi devir<\/strong> bu pay\u0131n sadece bir k\u0131sm\u0131n\u0131 ilgilendirir ve ek hukuki \u015fartlar\u0131n yerine getirilmesini gerektirir.<\/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\/Abtretung-Geschaeftsanteil-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil.webp\" alt=\"GmbH \u015firket paylar\u0131n\u0131n devri ve k\u0131smi devri. \u015eartlar, s\u00fcre\u00e7, riskler ve hukuki \u00f6zellikler.\" >\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 paylar\u0131nda mesele hi\u00e7bir zaman sadece bir mal varl\u0131\u011f\u0131 de\u011feri de\u011fildir; her zaman \u015firket i\u00e7indeki n\u00fcfuz, haklar ve ba\u011flar da s\u00f6z konusudur.\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-abtretung-eines-gmbh-geschaftsanteils\">Bir GmbH \u015eirket Pay\u0131n\u0131n Devri<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH \u015firket paylar\u0131n\u0131n devrinde<\/strong>, bir orta\u011f\u0131n \u015firketteki paylar\u0131 <strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P76\/NOR40233217\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG \u00a7 76<\/a> uyar\u0131nca tamamen ba\u015fka bir ki\u015fiye devredilir<\/strong>. B\u00f6ylece sadece bir de\u011fer el de\u011fi\u015ftirmez, ayn\u0131 zamanda <strong>ortak s\u0131fat\u0131yla sahip olunan t\u00fcm hukuki stat\u00fc<\/strong> de de\u011fi\u015fir. Devralan, devrin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte \u00f6nceki orta\u011f\u0131n hukuki konumunu \u00fcstlenir. Ancak <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P78\/NOR12023077\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG \u00a7 78<\/a> uyar\u0131nca, sadece ticaret siciline kay\u0131tl\u0131 olan ki\u015fi ortak olarak kabul edilir.   <\/p>\n\n<p class=\"wp-block-paragraph\">Uygulamada devir i\u015flemi; bir orta\u011f\u0131n \u015firketten ayr\u0131lmas\u0131, bir i\u015fletmenin sat\u0131lmas\u0131 veya yeni bir yat\u0131r\u0131mc\u0131n\u0131n dahil olmas\u0131 gibi durumlarda s\u0131k\u00e7a g\u00f6r\u00fcl\u00fcr. Burada belirleyici olan, devrin <strong>s\u0131radan s\u00f6zle\u015fmelerde oldu\u011fu gibi serbest\u00e7e de\u011fil<\/strong>, s\u0131k\u0131 yasal kurallara tabi olarak ger\u00e7ekle\u015fmesidir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Devrin temel \u00f6zellikleri:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Oy hakk\u0131 ve k\u00e2r pay\u0131 hakk\u0131 gibi t\u00fcm ortakl\u0131k haklar\u0131n\u0131n devri<\/strong><\/li>\n\n\n\n<li><strong>Devralan\u0131n GmbH b\u00fcnyesindeki mevcut kurallara dahil olmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>GmbH&#8217;nin yasal ve s\u00f6zle\u015fmesel d\u00fczenlemelerine ba\u011fl\u0131l\u0131k<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-gesetzliche-voraussetzungen-und-bedeutung-des-gesellschaftsvertrags\">Yasal \u015eartlar ve \u015eirket S\u00f6zle\u015fmesinin \u00d6nemi<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir \u015firket pay\u0131n\u0131n devri, ancak <strong>sa\u011flar aras\u0131 devirlerde noter senedi zorunlulu\u011fu gibi belirli yasal \u015fartlara uyulmas\u0131<\/strong> durumunda ge\u00e7erlidir. Ayn\u0131 zamanda <strong>\u015firket s\u00f6zle\u015fmesi<\/strong>, onay gereklilikleri gibi ek kurallar belirleyebildi\u011fi i\u00e7in merkezi bir rol oynar. <\/p>\n\n<p class=\"wp-block-paragraph\">Kanun, devir i\u015flemine prensipte izin verir. Yine de <strong>\u015firketin istikrar\u0131n\u0131 ve ortaklar\u0131n korunmas\u0131n\u0131<\/strong> sa\u011flamak amac\u0131yla d\u00fczenleyici m\u00fcdahalelerde bulunur. \u015eirket s\u00f6zle\u015fmesi bu dengeyi hedefli bir \u015fekilde y\u00f6netebilir. \u00d6rne\u011fin, bir devrin ancak belirli ko\u015fullar alt\u0131nda m\u00fcmk\u00fcn olabilece\u011fini belirleyebilir veya devri k\u0131s\u0131tlayabilir. Bu nedenle uygulamada \u00e7o\u011fu zaman sadece kanun de\u011fil, <strong>s\u00f6zle\u015fmedeki somut d\u00fczenleme<\/strong> belirleyici olur.    <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket s\u00f6zle\u015fmesindeki tipik d\u00fczenleme i\u00e7erikleri:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket pay\u0131n\u0131n devrinden \u00f6nce onay alma y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/li>\n\n\n\n<li><strong>Mevcut ortaklar i\u00e7in \u00f6n al\u0131m haklar\u0131<\/strong><\/li>\n\n\n\n<li><strong>Yeni ortaklar\u0131n kabul\u00fcne ili\u015fkin k\u0131s\u0131tlamalar<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kanun bir devre izin verse bile, \u015firket s\u00f6zle\u015fmesi <strong>i\u015flemin fiilen ger\u00e7ekle\u015ftirilmesini \u00f6nemli \u00f6l\u00e7\u00fcde etkileyebilir veya hatta engelleyebilir<\/strong>. Bu nedenle, s\u00f6zle\u015fmeye g\u00f6z atmak her zaman ilk ad\u0131md\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zustimmungserfordernisse-der-gesellschafter\">Ortaklar\u0131n Onay Gereklilikleri<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir\u00e7ok durumda, bir \u015firket pay\u0131 <strong>di\u011fer ortaklar\u0131n onay\u0131 olmadan devredilemez<\/strong>. Bu onay, mevcut ortakl\u0131k yap\u0131s\u0131n\u0131 korur ve istenmeyen ki\u015filerin \u015firkete girmesini engeller. <\/p>\n\n<p class=\"wp-block-paragraph\">Onay gereklili\u011fi genellikle do\u011frudan \u015firket s\u00f6zle\u015fmesinden kaynaklan\u0131r. B\u00f6yle bir d\u00fczenleme yoksa, devir prensipte daha serbest\u00e7e ger\u00e7ekle\u015ftirilebilir. Ancak uygulamada \u00e7o\u011fu \u015firket s\u00f6zle\u015fmesi <strong>net onay maddeleri<\/strong> i\u00e7erir; \u00e7\u00fcnk\u00fc ortaklar, \u015firketin bir par\u00e7as\u0131 olacak ki\u015filer \u00fczerinde s\u00f6z sahibi olmak isterler.  <\/p>\n\n<p class=\"wp-block-paragraph\">Onay genellikle ortaklar kurulu karar\u0131yla verilir. Burada s\u00f6zle\u015fmenin hangi \u00e7o\u011funlu\u011fu \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u00f6nemlidir. Baz\u0131 durumlarda basit \u00e7o\u011funluk yeterliyken, baz\u0131 durumlarda <strong>oy birli\u011fi gereklidir<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Onay\u0131n tipik bi\u00e7imleri:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklar\u0131n basit \u00e7o\u011funluk karar\u0131yla onay vermesi<\/strong><\/li>\n\n\n\n<li><strong>Hassas yap\u0131larda t\u00fcm ortaklar\u0131n onay\u0131n\u0131n gerekmesi<\/strong><\/li>\n\n\n\n<li><strong>Sat\u0131\u015f bedeli veya devralacak ki\u015finin kimli\u011fi gibi ek ko\u015fullara ba\u011flanmas\u0131<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Gerekli onay al\u0131nmadan yap\u0131lan devir <strong>hukuken ge\u00e7ersizdir<\/strong>. Bu \u015fart\u0131 g\u00f6z ard\u0131 edenler, \u015firket i\u00e7i anla\u015fmazl\u0131klar veya devrin iptali gibi ciddi sorunlarla kar\u015f\u0131la\u015fma riskini g\u00f6ze al\u0131rlar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abtretung-an-mitgesellschafter-und-an-aussenstehende-dritte\">Di\u011fer Ortaklara ve \u00dc\u00e7\u00fcnc\u00fc Ki\u015filere Devir<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Di\u011fer bir orta\u011fa devir yap\u0131lmas\u0131<\/strong> durumunda, pay mevcut \u015firket i\u00e7inde &#8220;hareket etti\u011fi&#8221; i\u00e7in GmbH&#8217;nin ortaklar \u00e7evresi prensipte ayn\u0131 kal\u0131r. <strong>D\u0131\u015far\u0131dan bir \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye devir yap\u0131lmas\u0131<\/strong> durumunda ise \u015firkete yeni bir ki\u015fi girer; bu nedenle \u015firket s\u00f6zle\u015fmeleri bu durumda s\u0131kl\u0131kla <strong>onay \u015fartlar\u0131 veya di\u011fer k\u0131s\u0131tlamalar<\/strong> \u00f6ng\u00f6r\u00fcr. Ancak her iki durumda da, bir GmbH \u015firket pay\u0131n\u0131n sa\u011flar aras\u0131 devri <strong>mutlaka noter senedi<\/strong> gerektirir. \u015eirket s\u00f6zle\u015fmesi ek olarak bir onay \u015fart\u0131 ko\u015fuyorsa, bu onay\u0131n da al\u0131nmas\u0131 gerekir. B\u00f6yle bir onay\u0131n reddedilmesi durumunda, belirli \u015fartlar alt\u0131nda devrin <strong>mahkeme karar\u0131yla izni<\/strong> bile s\u00f6z konusu olabilir.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-formvorschriften-und-ablauf-der-anteilsabtretung\">Pay Devrinin \u015eekil \u015eartlar\u0131 ve S\u00fcreci<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir GmbH \u015firket pay\u0131n\u0131n devri, ancak <strong>s\u0131k\u0131 \u015fekil \u015fartlar\u0131na uyman\u0131z<\/strong> durumunda ge\u00e7erlidir. Kanun koyucu, \u00f6nemli ekonomik ve hukuki de\u011ferler s\u00f6z konusu oldu\u011fu i\u00e7in burada bilin\u00e7li olarak daha fazla g\u00fcvenlik talep etmektedir. <\/p>\n\n<p class=\"wp-block-paragraph\">Merkezi unsur, <strong>noter senedidir<\/strong>. Devir s\u00f6zle\u015fmesi <strong>bir noter huzurunda<\/strong> akdedilmelidir. Basit bir yaz\u0131l\u0131 s\u00f6zle\u015fme veya s\u00f6zl\u00fc bir anla\u015fma yeterli de\u011fildir. Noter, taraflar\u0131n kimli\u011fini do\u011frular, hukuki sonu\u00e7lar hakk\u0131nda bilgilendirme yapar ve s\u00f6zle\u015fmenin do\u011fru form\u00fcle edilmesini sa\u011flar.   <\/p>\n\n<p class=\"wp-block-paragraph\">S\u00fcre\u00e7 uygulamada net bir yap\u0131y\u0131 takip eder. \u00d6nce taraflar sat\u0131\u015f bedeli ve devir zaman\u0131 gibi temel i\u00e7erikler \u00fczerinde anla\u015f\u0131rlar. Ard\u0131ndan <strong>noter huzurunda resmi uygulama<\/strong> ger\u00e7ekle\u015ftirilir ve b\u00f6ylece devir hukuken ba\u011flay\u0131c\u0131 hale gelir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6nemli ad\u0131mlara genel bak\u0131\u015f:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Devreden ve devralan aras\u0131nda sat\u0131\u015f bedeli ve s\u00f6zle\u015fme i\u00e7erikleri \u00fczerinde mutabakat<\/strong><\/li>\n\n\n\n<li><strong>Zorunlu bir \u015fart olarak noter senedinin d\u00fczenlenmesi<\/strong><\/li>\n\n\n\n<li><strong>\u0130mza \u00f6ncesinde \u015firket s\u00f6zle\u015fmesindeki h\u00fck\u00fcmlerin kontrol\u00fc<\/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\">\u201eNoter olmadan ge\u00e7erli bir devir ger\u00e7ekle\u015fmez. Burada kestirme yollar arayanlar, t\u00fcm devir i\u015fleminin hukuken hi\u00e7 var olmamas\u0131 riskini ta\u015f\u0131rlar. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-typischer-ablauf-der-ubertragung\">Devir \u0130\u015fleminin Tipik Ak\u0131\u015f\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">\u015eirket pay\u0131n\u0131n devri uygulamada <strong>anl\u0131k olarak<\/strong> de\u011fil, birbirine uyumlu birka\u00e7 ad\u0131mda ger\u00e7ekle\u015fir. Bu ad\u0131mlar\u0131n her biri net bir i\u015fleve sahiptir ve devrin hukuki g\u00fcvenli\u011fini sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Ba\u015flang\u0131\u00e7ta genellikle ekonomik bir karar vard\u0131r. Bir ortak ayr\u0131lmak ister veya yeni bir yat\u0131r\u0131mc\u0131n\u0131n dahil olmas\u0131 planlan\u0131r. Bunu, t\u00fcm temel noktalar\u0131n belirlendi\u011fi <strong>ilgili taraflar aras\u0131ndaki m\u00fczakereler<\/strong> takip eder.  <\/p>\n\n<p class=\"wp-block-paragraph\">Mutabakat sa\u011fland\u0131\u011f\u0131nda s\u00f6zle\u015fme haz\u0131rlan\u0131r ve noter huzurunda imzalan\u0131r. Sonras\u0131nda, \u015firket i\u00e7i belgelerin g\u00fcncellenmesi veya ilgili mercilere bildirim yap\u0131lmas\u0131 gibi \u015firket i\u00e7i uygulamalar ger\u00e7ekle\u015ftirilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Bir\u00e7ok durumda bor\u00e7land\u0131r\u0131c\u0131 i\u015flem ve tasarruf i\u015flemi <strong>ayn\u0131 noter senedinde<\/strong> birle\u015ftirilir. E\u011fer durum b\u00f6yle de\u011filse, as\u0131l devir i\u015flemi i\u00e7in ayr\u0131 bir noter senedi gerekebilir. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechte-und-pflichten-nach-der-abtretung\">Devir Sonras\u0131 Hak ve Y\u00fck\u00fcml\u00fcl\u00fckler<\/h2>\n\n<p class=\"wp-block-paragraph\">\u015eirket pay\u0131n\u0131n devriyle birlikte devralan <strong>sadece avantajlar\u0131 de\u011fil, sorumlulu\u011fu da<\/strong> \u00fcstlenir. \u00d6nceki orta\u011f\u0131n rol\u00fcn\u00fc tamamen devral\u0131r ve b\u00f6ylece GmbH&#8217;nin mevcut yap\u0131s\u0131n\u0131n bir par\u00e7as\u0131 olur. <\/p>\n\n<p class=\"wp-block-paragraph\">En \u00f6nemli haklar aras\u0131nda \u00f6zellikle <strong>genel kuruldaki oy hakk\u0131<\/strong> ve k\u00e2r pay\u0131 hakk\u0131 yer al\u0131r. Ayn\u0131 zamanda yeni ortak, \u015firketin kurallar\u0131na uymak ve mevcut anla\u015fmalara sad\u0131k kalmak zorundad\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle sadece bir pay sat\u0131n alm\u0131\u015f olmazs\u0131n\u0131z, ayn\u0131 zamanda <strong>n\u00fcfuz ve y\u00fck\u00fcml\u00fcl\u00fckleri olan bir ortak giri\u015fimci<\/strong> haline gelirsiniz. Bu durum hem stratejik kararlar\u0131 hem de di\u011fer ortaklarla olan g\u00fcnl\u00fck etkile\u015fimi kapsar. <\/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\">\u201eDolay\u0131s\u0131yla devir i\u015flemi sadece m\u00fclkiyet yap\u0131s\u0131n\u0131 de\u011fil, ortaklar aras\u0131ndaki i\u015f birli\u011fini ve koordinasyonu da de\u011fi\u015ftirir.\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<h3 class=\"wp-block-heading\" id=\"h-haftungsfragen-beim-erwerber\">Devralan\u0131n Sorumluluk Meseleleri<\/h3>\n\n<p class=\"wp-block-paragraph\">Devralanlar i\u00e7in \u00f6zellikle \u00f6nemli bir nokta sorumluluk konusudur. Bir\u00e7ok ki\u015fi sadece gelecekteki geli\u015fmelerden sorumlu olaca\u011f\u0131n\u0131 varsayar. Ancak bu varsay\u0131m eksiktir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Prensip olarak bir GmbH orta\u011f\u0131, <strong>\u015firketin bor\u00e7lar\u0131ndan dolay\u0131 \u015fahsen sorumlu de\u011fildir<\/strong>. Sorumluluk \u015firket mal varl\u0131\u011f\u0131 ile s\u0131n\u0131rl\u0131 kal\u0131r, ancak yine de baz\u0131 riskler mevcuttur. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle devral\u0131nan \u015firket pay\u0131n\u0131n <strong>hen\u00fcz tam olarak \u00f6denmemi\u015f olmas\u0131<\/strong> veya \u00f6ncesinde hukuki belirsizliklerin bulunmas\u0131 durumunda sorunlar ortaya \u00e7\u0131kabilir. Bu gibi durumlarda devralan, baz\u0131 ko\u015fullar alt\u0131nda <strong>\u00f6denmemi\u015f sermaye taahh\u00fctlerinden veya belirli y\u00fck\u00fcml\u00fcl\u00fcklerden sorumlu tutulabilir<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tipik sorumluluk riskleri:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket pay\u0131na ili\u015fkin \u00f6denmemi\u015f sermaye taahh\u00fctlerinin devralana ge\u00e7mesi<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket i\u00e7indeki \u00f6nceki anla\u015fmalardan kaynaklanan riskler<\/strong><\/li>\n\n\n\n<li><strong>Devralma s\u0131ras\u0131nda eksik veya belirsiz s\u00f6zle\u015fme d\u00fczenlemeleri<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Devralma \u00f6ncesinde yap\u0131lacak titiz bir inceleme kritiktir. GmbH&#8217;nin ekonomik ve hukuki durumunu bilmeyenler, <strong>beklenmedik risklerle<\/strong> kar\u015f\u0131la\u015fabilirler. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-auswirkungen-auf-bestehende-gesellschaftsverhaltnisse\">Mevcut Ortakl\u0131k \u0130li\u015fkileri \u00dczerindeki Etkiler<\/h3>\n\n<p class=\"wp-block-paragraph\">\u015eirket pay\u0131n\u0131n devri, \u015firket i\u00e7in nadiren sonu\u00e7suz kal\u0131r. Ortaklar\u0131n kompozisyonunu de\u011fi\u015ftirir ve b\u00f6ylece <strong>g\u00fc\u00e7 dengelerini ve karar alma s\u00fcre\u00e7lerini<\/strong> de etkileyebilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Yeni bir ortak genellikle kendi ilgi alanlar\u0131n\u0131, deneyimlerini veya hedeflerini beraberinde getirir. Bu durum i\u015f birli\u011fini g\u00fc\u00e7lendirebilece\u011fi gibi gerginliklere de yol a\u00e7abilir. \u00d6zellikle k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli GmbH&#8217;lerde ki\u015fisel g\u00fcven b\u00fcy\u00fck rol oynar.  <\/p>\n\n<p class=\"wp-block-paragraph\">Mevcut anla\u015fmalar da bu durumdan etkilenebilir. Bunlar aras\u0131nda, \u00f6nceki ortakl\u0131k yap\u0131s\u0131na g\u00f6re uyarlanm\u0131\u015f <strong>oy s\u00f6zle\u015fmeleri veya i\u00e7 mutabakatlar<\/strong> yer alabilir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Olas\u0131 etkilere genel bak\u0131\u015f:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket i\u00e7indeki \u00e7o\u011funluklar\u0131n ve n\u00fcfuzun kaymas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Mevcut anla\u015fmalarda uyarlama ihtiyac\u0131<\/strong><\/li>\n\n\n\n<li><strong>GmbH&#8217;nin stratejik y\u00f6neliminin de\u011fi\u015fmesi<\/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\">\u201eDevralan sadece f\u0131rsatlar\u0131 \u00fcstlenmez, ayn\u0131 zamanda mevcut bir hukuki dokuya dahil olur. Bu nedenle, \u00e7at\u0131\u015fmalar\u0131 \u00f6nlemek ve i\u015f birli\u011fini istikrarl\u0131 tutmak i\u00e7in bu etkileri erkenden fark etmek \u00f6nemlidir. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-teilabtretung-eines-gmbh-geschaftsanteils-als-sonderfall\">\u00d6zel Bir Durum Olarak GmbH \u015eirket Pay\u0131n\u0131n K\u0131smi Devri<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket pay\u0131n\u0131n k\u0131smi devri<\/strong> \u00f6zel bir durum te\u015fkil eder ve tam devirden belirgin \u015fekilde ayr\u0131l\u0131r. Bu i\u015flemde bir ortak, <strong>pay\u0131n\u0131n tamam\u0131n\u0131 de\u011fil, sadece bir k\u0131sm\u0131n\u0131<\/strong> ba\u015fka bir ki\u015fiye devreder. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu durum ilk bak\u0131\u015fta basit g\u00f6r\u00fcnse de hukuken \u00e7ok daha karma\u015f\u0131kt\u0131r. Bunun nedeni, bir orta\u011f\u0131n prensip olarak sadece <strong>tek bir b\u00fct\u00fcn \u015firket pay\u0131na<\/strong> sahip olabilmesidir. Bu nedenle b\u00f6l\u00fcnme otomatik olarak m\u00fcmk\u00fcn de\u011fildir, ek \u015fartlara ba\u011fl\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Uygulamada k\u0131smi devir, mevcut orta\u011f\u0131n tamamen ayr\u0131lmas\u0131na gerek kalmadan yeni bir orta\u011f\u0131n dahil edilmek istendi\u011fi durumlarda s\u0131k\u00e7a g\u00f6r\u00fcl\u00fcr. Bu sayede GmbH i\u00e7inde yeni bir i\u015ftirak yap\u0131s\u0131 olu\u015fur. Bu durum <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P79\/NOR12023078\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG \u00a7 79<\/a> maddesinde d\u00fczenlenmi\u015ftir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>K\u0131smi devrin tipik uygulama durumlar\u0131:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Mevcut paya i\u015ftirak yoluyla yeni bir orta\u011f\u0131n kabul edilmesi<\/strong><\/li>\n\n\n\n<li><strong>Aile i\u00e7inde kademeli \u015firket halefiyeti<\/strong><\/li>\n\n\n\n<li><strong>Tam sat\u0131\u015f yapmadan yat\u0131r\u0131mc\u0131lar\u0131n dahil edilmesi<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K\u0131smi devir standart bir durum de\u011fildir. Birka\u00e7 kural\u0131n ayn\u0131 anda devreye girmesi nedeniyle <strong>\u00f6zellikle titiz bir hukuki inceleme<\/strong> gerektirir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-voraussetzungen-fur-die-teilung-eines-geschaftsanteils\">Bir \u015eirket Pay\u0131n\u0131n B\u00f6l\u00fcnmesi \u0130\u00e7in Gereken \u015eartlar<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir \u015firket pay\u0131n\u0131n b\u00f6l\u00fcnmesi ancak belirli ko\u015fullar alt\u0131nda m\u00fcmk\u00fcnd\u00fcr. Kanun burada bilin\u00e7li olarak GmbH yap\u0131s\u0131n\u0131 korur ve paylar\u0131n kontrols\u00fcz bir \u015fekilde par\u00e7alanmas\u0131n\u0131 engeller. <\/p>\n\n<p class=\"wp-block-paragraph\">Kanuna g\u00f6re, sa\u011flar aras\u0131 b\u00f6l\u00fcnme ancak <strong>\u015firket s\u00f6zle\u015fmesinin buna izin vermesi<\/strong> durumunda m\u00fcmk\u00fcnd\u00fcr. Yeni yarg\u0131 kararlar\u0131na g\u00f6re, <strong>t\u00fcm ortaklar\u0131n onay vermesi<\/strong> durumunda somut bir k\u0131smi devir m\u00fcnferit vakalarda yine de ge\u00e7erli olabilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca devrin genel \u015fartlar\u0131na da uyulmal\u0131d\u0131r. Bunlar\u0131n ba\u015f\u0131nda, k\u0131smi devrin de onsuz ge\u00e7ersiz kalaca\u011f\u0131 <strong>noter senedi<\/strong> gelir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Temel \u015fartlara genel bak\u0131\u015f:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket s\u00f6zle\u015fmesinde b\u00f6l\u00fcnmeye izin verilmesi veya t\u00fcm ortaklar\u0131n onay\u0131<\/strong><\/li>\n\n\n\n<li><strong>Noter senedi dahil olmak \u00fczere \u015fekil \u015fartlar\u0131na uyulmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Yeni ortakl\u0131k oranlar\u0131n\u0131n net bir \u015fekilde belirlenmesi<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Net bir onay ve d\u00fczg\u00fcn bir uygulama olmadan, k\u0131smi devir h\u0131zla resmi engellere tak\u0131l\u0131r. Belirsiz bir d\u00fczenleme genellikle <strong>\u015firket i\u00e7inde uzun s\u00fcren anla\u015fmazl\u0131klara<\/strong> yol a\u00e7ar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zur-vollstandigen-abtretung\">Tam Devirden Fark\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">En \u00f6nemli fark, devrin kapsam\u0131ndad\u0131r. Tam devirde \u015firket pay\u0131n\u0131n tamam\u0131 el de\u011fi\u015ftirirken, k\u0131smi devirde <strong>bir k\u0131s\u0131m mevcut ortak \u00fczerinde kalmaya devam eder<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Bunun \u015firketin yap\u0131s\u0131 \u00fczerinde do\u011frudan etkileri vard\u0131r. K\u0131smi devirden sonra daha fazla ortak bulunur ve ortakl\u0131k oranlar\u0131 de\u011fi\u015fir. Bu durum s\u0131kl\u0131kla <strong>oy haklar\u0131n\u0131n ve n\u00fcfuz imkanlar\u0131n\u0131n<\/strong> da kaymas\u0131na neden olur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Di\u011fer bir fark ise karma\u015f\u0131kl\u0131k d\u00fczeyidir. Tam devir hukuken net bir \u015fekilde d\u00fczenlenmi\u015ftir ve uygulanmas\u0131 nispeten kolayd\u0131r. K\u0131smi devir ise <strong>ek mutabakatlar ve daha hassas bir yap\u0131land\u0131rma<\/strong> gerektirir.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Temel farklara genel bak\u0131\u015f:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tam devir, pay\u0131n tamam\u0131n\u0131 bir ki\u015fiye aktar\u0131r<\/strong><\/li>\n\n\n\n<li><strong>K\u0131smi devir, bir b\u00f6l\u00fcnmeye ve birden fazla i\u015ftirak\u00e7iye yol a\u00e7ar<\/strong><\/li>\n\n\n\n<li><strong>K\u0131smi devirde \u015firket i\u00e7inde artan mutabakat ihtiyac\u0131<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-typische-fehler-und-risiken-bei-der-anteilsubertragung\">Pay Devrinde Tipik Hatalar ve Riskler<\/h2>\n\n<p class=\"wp-block-paragraph\">\u015eirket pay\u0131n\u0131n devri ilk bak\u0131\u015fta net bir i\u015flem gibi g\u00f6r\u00fcn\u00fcr. Ancak uygulamada s\u0131kl\u0131kla, <strong>ciddi hukuki ve ekonomik sonu\u00e7lar\u0131<\/strong> olabilecek hatalar yap\u0131lmaktad\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle s\u0131k rastlanan bir hata, yasal veya s\u00f6zle\u015fmesel h\u00fck\u00fcmlere <strong>tam olarak uyulmamas\u0131d\u0131r<\/strong>. Bu durum \u00f6zellikle \u015fekil \u015fartlar\u0131n\u0131 veya onay gerekliliklerini ilgilendirir. Burada \u00f6zensiz \u00e7al\u0131\u015f\u0131l\u0131rsa, devrin tamam\u0131 ge\u00e7ersiz olabilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0130\u00e7eri\u011fe dair belirsizlikler de s\u0131kl\u0131kla sorunlara yol a\u00e7ar. Hassas olmayan s\u00f6zle\u015fmeler veya eksik d\u00fczenlemeler, farkl\u0131 yorumlamalara ve dolay\u0131s\u0131yla taraflar aras\u0131nda \u00e7at\u0131\u015fmalara zemin haz\u0131rlar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tipik hata kaynaklar\u0131na genel bak\u0131\u015f:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Noter senedinin veya resmi gerekliliklerin ihmal edilmesi<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket s\u00f6zle\u015fmesindeki onay y\u00fck\u00fcml\u00fcl\u00fcklerinin g\u00f6zden ka\u00e7\u0131r\u0131lmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Belirsiz veya eksik s\u00f6zle\u015fme tasar\u0131m\u0131<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">K\u00fc\u00e7\u00fck hatalar genellikle b\u00fcy\u00fck etkilere sahiptir. Hukuki \u00e7er\u00e7eveye tam olarak uymayanlar, <strong>anla\u015fmazl\u0131klar, gecikmeler ve hatta devrin ge\u00e7ersizli\u011fi<\/strong> riskini ta\u015f\u0131rlar. <\/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\">\u201eD\u00fczg\u00fcn haz\u0131rlanm\u0131\u015f bir pay devri, genellikle haz\u0131rl\u0131k a\u015famas\u0131nda neden oldu\u011fu maliyetten \u00e7ok daha fazlas\u0131n\u0131 tasarruf ettirir.\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<h3 class=\"wp-block-heading\" id=\"h-steuerliche-und-wirtschaftliche-folgen\">Vergiye Dayal\u0131 ve Ekonomik Sonu\u00e7lar<\/h3>\n\n<p class=\"wp-block-paragraph\">\u015eirket pay\u0131n\u0131n devrinin sadece hukuki de\u011fil, ayn\u0131 zamanda <strong>vergiye dayal\u0131 ve ekonomik etkileri<\/strong> de vard\u0131r. Bunlar, i\u015flemin genel de\u011ferlendirmesi i\u00e7in kritik olmalar\u0131na ra\u011fmen genellikle k\u00fc\u00e7\u00fcmsenir. <\/p>\n\n<p class=\"wp-block-paragraph\">Yap\u0131land\u0131rmaya ba\u011fl\u0131 olarak, bir \u015firket pay\u0131n\u0131n sat\u0131\u015f\u0131 vergi y\u00fck\u00fcml\u00fcl\u00fckleri do\u011furabilir. Bu durum \u00f6zellikle devredeni ilgilendirir, ancak devralan da ekonomik sonu\u00e7lar\u0131 titizlikle incelemelidir. Sat\u0131\u015f bedeli, mevcut y\u00fck\u00fcml\u00fcl\u00fckler ve gelecekteki geli\u015fmeler burada merkezi bir rol oynar.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u015eirketin kendisi de bu durumdan etkilenebilir. Ortakl\u0131k yap\u0131s\u0131ndaki de\u011fi\u015fiklikler, baz\u0131 durumlarda GmbH&#8217;nin <strong>stratejik y\u00f6nelimini ve finansman olanaklar\u0131n\u0131<\/strong> etkileyebilir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6nemli hususlara genel bak\u0131\u015f:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket pay\u0131 sat\u0131\u015f\u0131nda vergi y\u00fck\u00fc<\/strong><\/li>\n\n\n\n<li><strong>Sat\u0131\u015f bedelinin ve risklerin ekonomik de\u011ferlendirmesi<\/strong><\/li>\n\n\n\n<li><strong>\u015eirketin mali ve stratejik durumu \u00fczerindeki etkiler<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bir devir i\u015flemi her zaman vergi perspektifinden de incelenmelidir. Bu alan\u0131 ihmal edenler, muhtemelen <strong>ekonomik a\u00e7\u0131dan dezavantajl\u0131 kararlar<\/strong> al\u0131rlar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-strategische-uberlegungen-bei-der-abtretung-von-geschaftsanteilen\">\u015eirket Paylar\u0131n\u0131n Devrinde Stratejik M\u00fclahazalar<\/h3>\n\n<p class=\"wp-block-paragraph\">Pay devri sadece hukuki bir i\u015flem de\u011fil, ayn\u0131 zamanda <strong>stratejik bir karard\u0131r<\/strong>. \u015eirketin gelece\u011fini etkiler ve bu nedenle \u00fczerinde iyice d\u00fc\u015f\u00fcn\u00fclmelidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Devirden \u00f6nce hangi hedefleri takip etti\u011finizi netle\u015ftirmelisiniz. Tamamen ayr\u0131lmak m\u0131, bir ortak dahil etmek mi yoksa bir halefiyet s\u00fcreci haz\u0131rlamak m\u0131 s\u00f6z konusu; her biri tasar\u0131m a\u00e7\u0131s\u0131ndan farkl\u0131 gereklilikler do\u011furur. <\/p>\n\n<p class=\"wp-block-paragraph\">\u015eirket s\u00f6zle\u015fmesi de yap\u0131land\u0131rma alan\u0131 sunar. Hedefli d\u00fczenlemelerle gelecekteki geli\u015fmeler \u00fczerinde n\u00fcfuz sahibi olabilir ve \u015firketin istikrar\u0131n\u0131 g\u00fcvence alt\u0131na alabilirsiniz. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Temel stratejik m\u00fclahazalar:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket pay\u0131n\u0131n devrinden \u00f6nce net hedef tan\u0131m\u0131<\/strong><\/li>\n\n\n\n<li><strong>Di\u011fer ortaklar\u0131n \u00e7\u0131karlar\u0131yla uyum<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket s\u00f6zle\u015fmesindeki yap\u0131land\u0131rma olanaklar\u0131n\u0131n kullan\u0131m\u0131<\/strong><\/li>\n<\/ul>\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\">\u015eirket pay\u0131n\u0131n devri beraberinde \u00e7ok say\u0131da hukuki ve ekonomik soruyu getirir. Bir avukat\u0131n e\u015flik etmesi, <strong>t\u00fcm ad\u0131mlar\u0131 g\u00fcvenli ve yap\u0131land\u0131r\u0131lm\u0131\u015f bir \u015fekilde uygulaman\u0131z\u0131<\/strong> sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Deneyimli bir avukat riskleri erkenden fark eder, s\u00f6zle\u015fmeleri hassas bir \u015fekilde tasarlar ve devri bireysel hedeflerinize g\u00f6re uyarlar. B\u00f6ylece tipik hatalardan ka\u00e7\u0131n\u0131r ve gelecek i\u00e7in net bir temel olu\u015fturursunuz. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Somut olarak \u015funlardan faydalan\u0131rs\u0131n\u0131z:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Sonradan \u00e7\u0131kabilecek anla\u015fmazl\u0131klar\u0131 \u00f6nleyen, hukuki a\u00e7\u0131dan g\u00fcvenli s\u00f6zle\u015fmeler<\/strong><\/li>\n\n\n\n<li><strong>Gereksiz gecikmeler olmadan net bir \u015fekilde yap\u0131land\u0131r\u0131lm\u0131\u015f bir s\u00fcre\u00e7<\/strong><\/li>\n\n\n\n<li><strong>Ekonomik \u00e7\u0131karlar\u0131n\u0131z\u0131 koruyan bireysel dan\u0131\u015fmanl\u0131k<\/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\">\u201e\u00d6zellikle k\u0131smi devir, GmbH hukukunun somut s\u00f6zle\u015fme durumundan ve ortaklar\u0131n iradesinden ne kadar g\u00fc\u00e7l\u00fc bir \u015fekilde etkilendi\u011fini g\u00f6stermektedir. Bu nedenle titiz bir inceleme yapmaya de\u011fer. \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-8f31c2a4 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\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/tr\\\/sirket-kurulusu\\\/gmbh-sirket-paylarinin-devri-ve-kismi-devri\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"GmbH pay\\u0131m\\u0131 onay almadan satabilir miyim ve di\\u011ferleri engel olursa ne yapar\\u0131m?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"GmbH pay\\u0131n\\u0131z\\u0131 onay almadan sat\\u0131p satamayaca\\u011f\\u0131n\\u0131z, \\u00f6ncelikle \\u015firket s\\u00f6zle\\u015fmesine ba\\u011fl\\u0131d\\u0131r. Bir\\u00e7ok \\u015firket s\\u00f6zle\\u015fmesi, \\u015firkete herhangi bir ki\\u015finin girmesini \\u00f6nlemek i\\u00e7in onay maddeleri i\\u00e7erir. Gerekli onay reddedilirse, bu reddin hukuken ge\\u00e7erli olup olmad\\u0131\\u011f\\u0131 incelenmelidir. Belirli durumlarda, devrin mahkeme karar\\u0131yla izni de s\\u00f6z konusu olabilir. Bu nedenle \\u015firket s\\u00f6zle\\u015fmesinin hukuki incelemesi ilk ad\\u0131md\\u0131r.    \"}},{\"@type\":\"Question\",\"name\":\"Devir i\\u015fleminin maliyeti nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Devir maliyetleri genellikle birka\\u00e7 kalemden olu\\u015fur. Tipik olarak noter senedi masraflar\\u0131, olas\\u0131 dan\\u0131\\u015fmanl\\u0131k \\u00fccretleri ve duruma g\\u00f6re \\u015firket i\\u00e7i belgelerin uyarlanmas\\u0131 ile ticaret sicili ba\\u015fvurular\\u0131 i\\u00e7in masraflar s\\u00f6z konusudur. Buna ek olarak, yap\\u0131land\\u0131rmaya ba\\u011fl\\u0131 olarak vergi sonu\\u00e7lar\\u0131 da do\\u011fabilir. Somut tutar; m\\u00fcnferit vakaya, s\\u00f6zle\\u015fme yap\\u0131s\\u0131na ve \\u015firket pay\\u0131n\\u0131n ekonomik de\\u011ferine ba\\u011fl\\u0131d\\u0131r.   \"}},{\"@type\":\"Question\",\"name\":\"Al\\u0131c\\u0131 ne zaman ger\\u00e7ekten ortak say\\u0131l\\u0131r?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hukuken, ge\\u00e7erli devir i\\u015flemi ile \\u015firket nezdindeki stat\\u00fc aras\\u0131nda ayr\\u0131m yap\\u0131lmal\\u0131d\\u0131r. Devrin kendisi, kural olarak noter senedi ile \\u015fekil \\u015fart\\u0131na uygun olarak ger\\u00e7ekle\\u015fmelidir. Ancak \\u015firketle olan ili\\u015fkide, prensip olarak sadece ticaret siciline kay\\u0131tl\\u0131 olan ki\\u015fi ortak say\\u0131l\\u0131r. Tam da bu nedenle, de\\u011fi\\u015fikli\\u011fin usul\\u00fcne uygun olarak bildirilmesi uygulamada \\u00f6zellikle \\u00f6nemlidir.   \"}},{\"@type\":\"Question\",\"name\":\"S\\u00f6zle\\u015fme yanl\\u0131\\u015f yap\\u0131l\\u0131rsa ne olur?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"S\\u00f6zle\\u015fme hatal\\u0131 tasarlan\\u0131rsa, bu durum a\\u011f\\u0131r sonu\\u00e7lar do\\u011furabilir. \\u00d6rne\\u011fin yasada \\u00f6ng\\u00f6r\\u00fclen \\u015fekil \\u015fart\\u0131na uyulmazsa, devir kural olarak ge\\u00e7ersizdir. Onay, sat\\u0131\\u015f bedeli veya devir zaman\\u0131na ili\\u015fkin belirsiz d\\u00fczenlemeler de s\\u0131kl\\u0131kla anla\\u015fmazl\\u0131klara yol a\\u00e7ar. Bu nedenle, GmbH paylar\\u0131na ili\\u015fkin bir s\\u00f6zle\\u015fme asla s\\u0131radan bir sat\\u0131\\u015f s\\u00f6zle\\u015fmesi gibi g\\u00f6r\\u00fclmemelidir.   \"}},{\"@type\":\"Question\",\"name\":\"Pay\\u0131m\\u0131n sadece y\\u00fczde 10'unu devredebilir miyim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bu ancak belirli \\u015fartlar alt\\u0131nda m\\u00fcmk\\u00fcnd\\u00fcr. B\\u00f6yle bir devir hukuken bir k\\u0131smi devirdir ve sadece normal bir sat\\u0131\\u015f de\\u011fildir. Prensip olarak, bir \\u015firket pay\\u0131n\\u0131n sa\\u011flar aras\\u0131 b\\u00f6l\\u00fcnmesi ancak \\u015firket s\\u00f6zle\\u015fmesinin buna izin vermesi veya g\\u00fcncel yarg\\u0131 kararlar\\u0131na g\\u00f6re m\\u00fcnferit vakalarda yeterli olan \\u015fartlar\\u0131n kar\\u015f\\u0131lanmas\\u0131 durumunda m\\u00fcmk\\u00fcnd\\u00fcr. \\u00d6zellikle k\\u0131smi devirde, \\u015firket s\\u00f6zle\\u015fmesindeki durumu \\u00e7ok titiz bir \\u015fekilde incelemelisiniz.   \"}},{\"@type\":\"Question\",\"name\":\"Her zaman ticaret sicili de\\u011fi\\u015fikli\\u011fi gerekir mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ortakl\\u0131k durumu de\\u011fi\\u015fti\\u011finde, bu de\\u011fi\\u015fikli\\u011fin prensip olarak ticaret siciline bildirilmesi gerekir. Bu \\u00f6nemlidir; \\u00e7\\u00fcnk\\u00fc \\u015firket nezdinde kural olarak sadece ticaret siciline kay\\u0131tl\\u0131 olan ortak yetkilidir. Bu nedenle, ge\\u00e7erli bir devir i\\u015flemi asla s\\u00f6zle\\u015fmenin imzalanmas\\u0131yla sona ermemelidir. Ticaret sicili uygulamas\\u0131, tam hukuki s\\u00fcrecin bir par\\u00e7as\\u0131d\\u0131r.   \"}},{\"@type\":\"Question\",\"name\":\"Ortakl\\u0131k durumundaki de\\u011fi\\u015fikli\\u011fi ticaret siciline kim bildirir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bildirim prensip olarak GmbH m\\u00fcd\\u00fcrleri taraf\\u0131ndan yap\\u0131l\\u0131r. \\u015eirket pay\\u0131n\\u0131n devri \\u015firkete kan\\u0131tland\\u0131\\u011f\\u0131 anda, m\\u00fcd\\u00fcrler de\\u011fi\\u015fikli\\u011fi gecikmeksizin ticaret siciline bildirmek zorundad\\u0131r. Uygulamada, bu kan\\u0131tlar\\u0131n nas\\u0131l ve ne zaman sunulaca\\u011f\\u0131 s\\u00f6zle\\u015fme a\\u015famas\\u0131nda net bir \\u015fekilde d\\u00fczenlenmelidir. B\\u00f6ylece gecikmeler ve sonradan \\u00e7\\u0131kabilecek \\u00e7at\\u0131\\u015fmalar \\u00f6nlenebilir.   \"}},{\"@type\":\"Question\",\"name\":\"Sat\\u0131\\u015f, devir ve k\\u0131smi devir aras\\u0131ndaki fark nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sat\\u0131\\u015f, i\\u015fin daha \\u00e7ok ekonomik y\\u00f6n\\u00fcn\\u00fc, yani fiyat \\u00fczerindeki anla\\u015fmay\\u0131 tan\\u0131mlar. Devir, \\u015firket pay\\u0131n\\u0131n tamam\\u0131n\\u0131n hukuki olarak ba\\u015fka bir ki\\u015fiye aktar\\u0131lmas\\u0131d\\u0131r. K\\u0131smi devir ise mevcut bir \\u015firket pay\\u0131n\\u0131n sadece bir k\\u0131sm\\u0131n\\u0131 ilgilendirir ve hukuken \\u00e7ok daha s\\u0131k\\u0131 de\\u011ferlendirilir. G\\u00fcnl\\u00fck dilde bu terimler s\\u0131kl\\u0131kla birbirine kar\\u0131\\u015ft\\u0131r\\u0131lsa da hukuken birbirlerinden net bir \\u015fekilde ayr\\u0131lmal\\u0131d\\u0131r.   \"}},{\"@type\":\"Question\",\"name\":\"Al\\u0131c\\u0131 olarak hangi riskleri \\u00fcstleniyorum?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Al\\u0131c\\u0131 olarak sadece f\\u0131rsatlar\\u0131 de\\u011fil, hukuki ve ekonomik riskleri de \\u00fcstlenirsiniz. Bunlar aras\\u0131nda \\u015firket pay\\u0131na ili\\u015fkin \\u00f6denmemi\\u015f sermaye taahh\\u00fctleri, \\u015firket s\\u00f6zle\\u015fmesindeki k\\u0131s\\u0131tlamalar, ortaklar aras\\u0131ndaki mevcut gerginlikler veya GmbH'nin ekonomik sorunlar\\u0131 yer alabilir. Ayr\\u0131ca belirsiz yan anla\\u015fmalar da sonradan y\\u00fck te\\u015fkil edebilir. Bu nedenle devralma \\u00f6ncesinde titiz bir hukuki ve ekonomik inceleme \\u00f6zellikle \\u00f6nemlidir.   \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a1b2c3d4 \" 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 pay\u0131m\u0131 onay almadan satabilir miyim ve di\u011ferleri engel olursa ne yapar\u0131m?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH pay\u0131n\u0131z\u0131 onay almadan sat\u0131p satamayaca\u011f\u0131n\u0131z, \u00f6ncelikle \u015firket s\u00f6zle\u015fmesine ba\u011fl\u0131d\u0131r. Bir\u00e7ok \u015firket s\u00f6zle\u015fmesi, \u015firkete herhangi bir ki\u015finin girmesini \u00f6nlemek i\u00e7in onay maddeleri i\u00e7erir. Gerekli onay reddedilirse, bu reddin hukuken ge\u00e7erli olup olmad\u0131\u011f\u0131 incelenmelidir. Belirli durumlarda, devrin mahkeme karar\u0131yla izni de s\u00f6z konusu olabilir. Bu nedenle \u015firket s\u00f6zle\u015fmesinin hukuki incelemesi ilk ad\u0131md\u0131r.    <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-b2c3d4e5 \" 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\">Devir i\u015fleminin maliyeti nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Devir maliyetleri genellikle birka\u00e7 kalemden olu\u015fur. Tipik olarak noter senedi masraflar\u0131, olas\u0131 dan\u0131\u015fmanl\u0131k \u00fccretleri ve duruma g\u00f6re \u015firket i\u00e7i belgelerin uyarlanmas\u0131 ile ticaret sicili ba\u015fvurular\u0131 i\u00e7in masraflar s\u00f6z konusudur. Buna ek olarak, yap\u0131land\u0131rmaya ba\u011fl\u0131 olarak vergi sonu\u00e7lar\u0131 da do\u011fabilir. Somut tutar; m\u00fcnferit vakaya, s\u00f6zle\u015fme yap\u0131s\u0131na ve \u015firket pay\u0131n\u0131n ekonomik de\u011ferine ba\u011fl\u0131d\u0131r.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c3d4e5f6 \" 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\">Al\u0131c\u0131 ne zaman ger\u00e7ekten ortak say\u0131l\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hukuken, ge\u00e7erli devir i\u015flemi ile \u015firket nezdindeki stat\u00fc aras\u0131nda ayr\u0131m yap\u0131lmal\u0131d\u0131r. Devrin kendisi, kural olarak noter senedi ile \u015fekil \u015fart\u0131na uygun olarak ger\u00e7ekle\u015fmelidir. Ancak \u015firketle olan ili\u015fkide, prensip olarak sadece ticaret siciline kay\u0131tl\u0131 olan ki\u015fi ortak say\u0131l\u0131r. Tam da bu nedenle, de\u011fi\u015fikli\u011fin usul\u00fcne uygun olarak bildirilmesi uygulamada \u00f6zellikle \u00f6nemlidir.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d4e5f6g7 \" 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\">S\u00f6zle\u015fme yanl\u0131\u015f yap\u0131l\u0131rsa ne olur?<\/span><\/div><div class=\"uagb-faq-content\"><p>S\u00f6zle\u015fme hatal\u0131 tasarlan\u0131rsa, bu durum a\u011f\u0131r sonu\u00e7lar do\u011furabilir. \u00d6rne\u011fin yasada \u00f6ng\u00f6r\u00fclen \u015fekil \u015fart\u0131na uyulmazsa, devir kural olarak ge\u00e7ersizdir. Onay, sat\u0131\u015f bedeli veya devir zaman\u0131na ili\u015fkin belirsiz d\u00fczenlemeler de s\u0131kl\u0131kla anla\u015fmazl\u0131klara yol a\u00e7ar. Bu nedenle, GmbH paylar\u0131na ili\u015fkin bir s\u00f6zle\u015fme asla s\u0131radan bir sat\u0131\u015f s\u00f6zle\u015fmesi gibi g\u00f6r\u00fclmemelidir.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e5f6g7h8 \" 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\">Pay\u0131m\u0131n sadece y\u00fczde 10&#8217;unu devredebilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bu ancak belirli \u015fartlar alt\u0131nda m\u00fcmk\u00fcnd\u00fcr. B\u00f6yle bir devir hukuken bir k\u0131smi devirdir ve sadece normal bir sat\u0131\u015f de\u011fildir. Prensip olarak, bir \u015firket pay\u0131n\u0131n sa\u011flar aras\u0131 b\u00f6l\u00fcnmesi ancak \u015firket s\u00f6zle\u015fmesinin buna izin vermesi veya g\u00fcncel yarg\u0131 kararlar\u0131na g\u00f6re m\u00fcnferit vakalarda yeterli olan \u015fartlar\u0131n kar\u015f\u0131lanmas\u0131 durumunda m\u00fcmk\u00fcnd\u00fcr. \u00d6zellikle k\u0131smi devirde, \u015firket s\u00f6zle\u015fmesindeki durumu \u00e7ok titiz bir \u015fekilde incelemelisiniz.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-f6g7h8i9 \" 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 ticaret sicili de\u011fi\u015fikli\u011fi gerekir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ortakl\u0131k durumu de\u011fi\u015fti\u011finde, bu de\u011fi\u015fikli\u011fin prensip olarak ticaret siciline bildirilmesi gerekir. Bu \u00f6nemlidir; \u00e7\u00fcnk\u00fc \u015firket nezdinde kural olarak sadece ticaret siciline kay\u0131tl\u0131 olan ortak yetkilidir. Bu nedenle, ge\u00e7erli bir devir i\u015flemi asla s\u00f6zle\u015fmenin imzalanmas\u0131yla sona ermemelidir. Ticaret sicili uygulamas\u0131, tam hukuki s\u00fcrecin bir par\u00e7as\u0131d\u0131r.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-g7h8i9j0 \" 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\">Ortakl\u0131k durumundaki de\u011fi\u015fikli\u011fi ticaret siciline kim bildirir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bildirim prensip olarak GmbH m\u00fcd\u00fcrleri taraf\u0131ndan yap\u0131l\u0131r. \u015eirket pay\u0131n\u0131n devri \u015firkete kan\u0131tland\u0131\u011f\u0131 anda, m\u00fcd\u00fcrler de\u011fi\u015fikli\u011fi gecikmeksizin ticaret siciline bildirmek zorundad\u0131r. Uygulamada, bu kan\u0131tlar\u0131n nas\u0131l ve ne zaman sunulaca\u011f\u0131 s\u00f6zle\u015fme a\u015famas\u0131nda net bir \u015fekilde d\u00fczenlenmelidir. B\u00f6ylece gecikmeler ve sonradan \u00e7\u0131kabilecek \u00e7at\u0131\u015fmalar \u00f6nlenebilir.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-h8i9j0k1 \" 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\">Sat\u0131\u015f, devir ve k\u0131smi devir aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sat\u0131\u015f, i\u015fin daha \u00e7ok ekonomik y\u00f6n\u00fcn\u00fc, yani fiyat \u00fczerindeki anla\u015fmay\u0131 tan\u0131mlar. Devir, \u015firket pay\u0131n\u0131n tamam\u0131n\u0131n hukuki olarak ba\u015fka bir ki\u015fiye aktar\u0131lmas\u0131d\u0131r. K\u0131smi devir ise mevcut bir \u015firket pay\u0131n\u0131n sadece bir k\u0131sm\u0131n\u0131 ilgilendirir ve hukuken \u00e7ok daha s\u0131k\u0131 de\u011ferlendirilir. G\u00fcnl\u00fck dilde bu terimler s\u0131kl\u0131kla birbirine kar\u0131\u015ft\u0131r\u0131lsa da hukuken birbirlerinden net bir \u015fekilde ayr\u0131lmal\u0131d\u0131r.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-i9j0k1l2 \" 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\">Al\u0131c\u0131 olarak hangi riskleri \u00fcstleniyorum?<\/span><\/div><div class=\"uagb-faq-content\"><p>Al\u0131c\u0131 olarak sadece f\u0131rsatlar\u0131 de\u011fil, hukuki ve ekonomik riskleri de \u00fcstlenirsiniz. Bunlar aras\u0131nda \u015firket pay\u0131na ili\u015fkin \u00f6denmemi\u015f sermaye taahh\u00fctleri, \u015firket s\u00f6zle\u015fmesindeki k\u0131s\u0131tlamalar, ortaklar aras\u0131ndaki mevcut gerginlikler veya GmbH&#8217;nin ekonomik sorunlar\u0131 yer alabilir. Ayr\u0131ca belirsiz yan anla\u015fmalar da sonradan y\u00fck te\u015fkil edebilir. Bu nedenle devralma \u00f6ncesinde titiz bir hukuki ve ekonomik inceleme \u00f6zellikle \u00f6nemlidir.   <\/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":"GmbH \u015eirket Paylar\u0131n\u0131n Devri ve K\u0131smi Devri Bir GmbH \u015firket pay\u0131n\u0131n devri, t\u00fcm ortakl\u0131k stat\u00fcs\u00fcn\u00fcn hukuki olarak bir ki\u015fiden di\u011ferine aktar\u0131lmas\u0131d\u0131r. Bu s\u00fcre\u00e7te, \u015firket pay\u0131na ba\u011fl\u0131 olan t\u00fcm hak ve &#8230;","protected":false},"author":94,"featured_media":145484,"parent":42384,"menu_order":58,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[920],"tags":[],"class_list":["post-145483","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\/Abtretung-Geschaeftsanteil.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Abtretung-Geschaeftsanteil-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"GmbH \u015eirket Paylar\u0131n\u0131n Devri ve K\u0131smi Devri Bir GmbH \u015firket pay\u0131n\u0131n devri, t\u00fcm ortakl\u0131k stat\u00fcs\u00fcn\u00fcn hukuki olarak bir ki\u015fiden di\u011ferine aktar\u0131lmas\u0131d\u0131r. Bu s\u00fcre\u00e7te, \u015firket pay\u0131na ba\u011fl\u0131 olan t\u00fcm hak ve ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/145483","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\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/comments?post=145483"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/145483\/revisions"}],"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\/145484"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=145483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=145483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=145483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}