{"id":147425,"date":"2026-04-22T12:00:00","date_gmt":"2026-04-22T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sirket-kurulusu\/bir-gmbhnin-genel-muduru\/"},"modified":"2026-06-03T15:16:13","modified_gmt":"2026-06-03T13:16:13","slug":"bir-gmbhnin-genel-muduru","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/sirket-kurulusu\/bir-gmbhnin-genel-muduru\/","title":{"rendered":"Bir GmbH&#8217;n\u0131n Genel M\u00fcd\u00fcr\u00fc"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Bir GmbH&#8217;n\u0131n Genel M\u00fcd\u00fcr\u00fc<\/h2><ul><li><a href=\"#h-geschaftsfuhrer-einer-gmbh\" data-level=\"2\">Bir GmbH&#8217;n\u0131n Genel M\u00fcd\u00fcr\u00fc<\/a><ul><li><a href=\"#h-stellung-als-organ-der-gesellschaft\" data-level=\"3\">\u015eirket Organ\u0131 Olarak Konumu<\/a><\/li><li><a href=\"#h-sonderfall-gewerberechtlicher-geschaftsfuhrer\" data-level=\"3\">\u00d6zel Durum: Ticaret Hukuku Kapsam\u0131ndaki Genel M\u00fcd\u00fcr<\/a><\/li><li><a href=\"#h-unterschied-zwischen-geschaftsfuhrung-und-vertretung\" data-level=\"3\">Y\u00f6netim ve Temsil Aras\u0131ndaki Fark<\/a><\/li><li><a href=\"#h-einzelvertretung-und-gesamtvertretung\" data-level=\"3\">M\u00fcnferit Temsil ve M\u00fc\u015fterek Temsil<\/a><\/li><li><a href=\"#h-mehrere-geschaftsfuhrer-und-ressortverteilung\" data-level=\"3\">Birden fazla genel m\u00fcd\u00fcr ve g\u00f6rev alanlar\u0131n\u0131n da\u011f\u0131l\u0131m\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-bestellung-und-voraussetzungen-des-geschaftsfuhrers\" data-level=\"2\">Genel M\u00fcd\u00fcr\u00fcn Atanmas\u0131 ve \u015eartlar\u0131<\/a><ul><li><a href=\"#h-personliche-voraussetzungen-und-handlungsfahigkeit\" data-level=\"3\">Ki\u015fisel \u015eartlar ve Fiil Ehliyeti<\/a><\/li><li><a href=\"#h-ausschlussgrunde-und-disqualifikation\" data-level=\"3\">Engeller ve Diskalifiye Nedenleri<\/a><\/li><li><a href=\"#h-geschaftsfuhrervertrag-und-organstellung\" data-level=\"3\">Genel m\u00fcd\u00fcr s\u00f6zle\u015fmesi ve organ s\u0131fat\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-anmeldung-und-eintragung-im-firmenbuch\" data-level=\"2\">Ticaret Siciline Bildirim ve Tescil<\/a><\/li><li><a href=\"#h-vertretungsregeln-im-gesellschaftsvertrag\" data-level=\"2\">\u015eirket S\u00f6zle\u015fmesindeki Temsil Kurallar\u0131<\/a><\/li><li><a href=\"#h-aufgaben-und-pflichten-des-geschaftsfuhrers\" data-level=\"2\">Genel M\u00fcd\u00fcr\u00fcn G\u00f6rev ve Y\u00fck\u00fcml\u00fcl\u00fckleri<\/a><ul><li><a href=\"#h-geschaftsfuhrung-im-innenverhaltnis\" data-level=\"3\">\u0130\u00e7 \u0130li\u015fkide \u015eirket Y\u00f6netimi<\/a><\/li><li><a href=\"#h-vertretung-im-aussenverhaltnis\" data-level=\"3\">D\u0131\u015f \u0130li\u015fkide Temsil<\/a><\/li><li><a href=\"#h-buchfuhrung-und-jahresabschluss\" data-level=\"3\">Muhasebe ve Y\u0131ll\u0131k Finansal Tablolar<\/a><\/li><li><a href=\"#h-einberufung-und-durchfuhrung-der-generalversammlung\" data-level=\"3\">Genel Kurulun \u00c7a\u011fr\u0131lmas\u0131 ve Y\u00fcr\u00fct\u00fclmesi<\/a><\/li><li><a href=\"#h-pflichten-bei-krise-und-insolvenz\" data-level=\"3\">Pflichten bei Krise und Insolvenz<\/a><\/li><\/ul><\/li><li><a href=\"#h-treuepflicht-und-sorgfaltspflichten\" data-level=\"2\">Sadakat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve \u00d6zen Y\u00fck\u00fcml\u00fcl\u00fckleri<\/a><ul><li><a href=\"#h-wettbewerbsverbot-des-geschaftsfuhrers\" data-level=\"3\">Genel m\u00fcd\u00fcr\u00fcn rekabet yasa\u011f\u0131<\/a><\/li><li><a href=\"#h-interessenkonflikte-und-in-sich-geschafte\" data-level=\"3\">\u00c7\u0131kar \u00c7at\u0131\u015fmalar\u0131 ve Kendiyle \u0130\u015flem Yapma<\/a><\/li><li><a href=\"#h-verwaltung-fremden-vermogens\" data-level=\"3\">Ba\u015fkas\u0131na Ait Varl\u0131klar\u0131n Y\u00f6netimi<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-des-geschaftsfuhrers\" data-level=\"2\">Genel M\u00fcd\u00fcr\u00fcn Sorumlulu\u011fu<\/a><ul><li><a href=\"#h-haftung-gegenuber-der-gesellschaft\" data-level=\"3\">\u015eirkete Kar\u015f\u0131 Sorumluluk<\/a><\/li><li><a href=\"#h-haftung-gegenuber-dritten\" data-level=\"3\">\u00dc\u00e7\u00fcnc\u00fc Ki\u015filere Kar\u015f\u0131 Sorumluluk<\/a><\/li><li><a href=\"#h-besondere-haftungsrisiken\" data-level=\"3\">\u00d6zel Sorumluluk Riskleri<\/a><\/li><li><a href=\"#h-strafrechtliche-verantwortung-des-geschaftsfuhrers\" data-level=\"3\">Genel m\u00fcd\u00fcr\u00fcn ceza hukuku kapsam\u0131ndaki sorumlulu\u011fu<\/a><\/li><\/ul><\/li><li><a href=\"#h-steuerliche-und-sozialversicherungsrechtliche-einordnung\" data-level=\"2\">Vergi ve Sosyal G\u00fcvenlik Hukuku A\u00e7\u0131s\u0131ndan S\u0131n\u0131fland\u0131rma<\/a><ul><li><a href=\"#h-geschaftsfuhrer-als-dienstnehmer\" data-level=\"3\">Hizmet S\u00f6zle\u015fmeli \u00c7al\u0131\u015fan Olarak Genel M\u00fcd\u00fcr<\/a><\/li><li><a href=\"#h-geschaftsfuhrer-als-selbststandiger\" data-level=\"3\">Serbest \u00c7al\u0131\u015fan Olarak Genel M\u00fcd\u00fcr<\/a><\/li><\/ul><\/li><li><a href=\"#h-beendigung-der-geschaftsfuhrerfunktion\" data-level=\"2\">Genel M\u00fcd\u00fcrl\u00fck G\u00f6revinin Sona Ermesi<\/a><ul><li><a href=\"#h-abberufung-durch-gesellschafter\" data-level=\"3\">Ortaklar taraf\u0131ndan g\u00f6revden alma<\/a><\/li><li><a href=\"#h-rucktritt-des-geschaftsfuhrers\" data-level=\"3\">Genel m\u00fcd\u00fcr\u00fcn istifas\u0131<\/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-geschaftsfuhrer-einer-gmbh\">Bir GmbH&#8217;n\u0131n Genel M\u00fcd\u00fcr\u00fc<\/h2>\n\n<p><strong>Bir GmbH&#8217;n\u0131n genel m\u00fcd\u00fcr\u00fc<\/strong>, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15\/NOR40258362\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG (GmbH Kanunu) Madde 15<\/a> uyar\u0131nca, limited \u015firketin kanunen \u00f6ng\u00f6r\u00fclen y\u00f6netim ve temsil organ\u0131d\u0131r. GmbH, t\u00fczel ki\u015fi olarak kendi ba\u015f\u0131na hareket edemedi\u011fi i\u00e7in, \u015firketi <strong>d\u0131\u015far\u0131ya kar\u015f\u0131 temsil edecek<\/strong> ve i\u015flerini <strong>i\u00e7eride y\u00fcr\u00fctecek<\/strong> en az bir genel m\u00fcd\u00fcre ihtiya\u00e7 duyar. Genel m\u00fcd\u00fcr olarak sadece <strong>ger\u00e7ek ve fiil ehliyetine sahip bir ki\u015fi<\/strong> atanabilir.  <\/p>\n\n<p>Atama, kural olarak <strong>ortaklar kurulu karar\u0131<\/strong> ile veya bir orta\u011f\u0131n genel m\u00fcd\u00fcr olarak atand\u0131\u011f\u0131 durumlarda, daha ba\u015ftan <strong>\u015firket s\u00f6zle\u015fmesinde<\/strong> yap\u0131l\u0131r. Genel m\u00fcd\u00fcrler GmbH&#8217;y\u0131 mahkemede ve mahkeme d\u0131\u015f\u0131nda temsil eder ve bu s\u00fcre\u00e7te \u015firketin yasal y\u00fck\u00fcml\u00fcl\u00fcklerini \u00f6zenle yerine getirmek zorundad\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fckler aras\u0131nda \u00f6zellikle usul\u00fcne uygun organizasyon, dahili talimatlara uyulmas\u0131, ticaret siciline bildirim yap\u0131lmas\u0131 ve \u015firketin <strong>basiretli bir i\u015f adam\u0131 \u00f6zeniyle<\/strong> y\u00f6netilmesi yer al\u0131r.  <\/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>Bir GmbH&#8217;n\u0131n genel m\u00fcd\u00fcr\u00fc, GmbH&#8217;y\u0131 <strong>y\u00f6neten, d\u0131\u015far\u0131ya kar\u015f\u0131 temsil eden ve \u015firketin hukuka uygun \u015fekilde organize edilmesinden sorumlu olan<\/strong> ger\u00e7ek ki\u015fidir.<\/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\/Geschaeftsfuehrer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer.webp\" alt=\"Bir GmbH genel m\u00fcd\u00fcr\u00fc; Avusturya i\u00e7in g\u00f6revler, sorumluluklar ve haklar anla\u015f\u0131l\u0131r bir \u015fekilde \u00f6zetlenerek basit\u00e7e a\u00e7\u0131klanm\u0131\u015ft\u0131r\" >\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\">\u201eGenel m\u00fcd\u00fcr\u00fcn bu rol\u00fc, neden hukuken bu kadar s\u0131k\u0131 de\u011ferlendirildi\u011fini a\u00e7\u0131k\u00e7a g\u00f6sterir. Hatalar yaln\u0131zca ekonomik sonu\u00e7lar do\u011furmakla kalmaz, ki\u015fisel sonu\u00e7lara da yol a\u00e7abilir.\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-stellung-als-organ-der-gesellschaft\">\u015eirket Organ\u0131 Olarak Konumu<\/h3>\n\n<p><strong>Bir GmbH&#8217;n\u0131n genel m\u00fcd\u00fcr\u00fc<\/strong>, \u015firketin merkezi <strong>y\u00f6netim organ\u0131d\u0131r<\/strong>. GmbH&#8217;n\u0131n kendisi ger\u00e7ek bir ki\u015fi olmad\u0131\u011f\u0131 i\u00e7in, onsuz g\u00fcnl\u00fck i\u015fleyi\u015fte i\u015flem yapamaz. <strong>Bu nedenle \u015firket, kendisi ad\u0131na hukuken ge\u00e7erli \u015fekilde hareket edecek en az bir ki\u015fiye ihtiya\u00e7 duyar.<\/strong><\/p>\n\n<p>Genel m\u00fcd\u00fcr burada \u00e7ift y\u00f6nl\u00fc bir rol \u00fcstlenir. Bir yandan i\u00e7 s\u00fcre\u00e7leri y\u00f6netir, di\u011fer yandan GmbH&#8217;n\u0131n d\u0131\u015far\u0131ya kar\u015f\u0131 hukuken ge\u00e7erli \u015fekilde hareket etmesini sa\u011flar. Genel m\u00fcd\u00fcr, g\u00fcnl\u00fck hayatta GmbH ad\u0131na karar verir ve \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 onu hukuken ba\u011flar.<\/p>\n\n<p>Genel m\u00fcd\u00fcr <strong>kendisi i\u00e7in de\u011fil<\/strong>, her zaman <strong>\u015firket i\u00e7in<\/strong> hareket eder. Ba\u015fkas\u0131na ait varl\u0131klar\u0131 y\u00f6netir ve bu nedenle <strong>y\u00fcksek bir sorumluluk<\/strong> ta\u015f\u0131r. Bu konumdan dolay\u0131 GmbH&#8217;n\u0131n \u00e7\u0131karlar\u0131na g\u00fc\u00e7l\u00fc bir ba\u011fl\u0131l\u0131k da do\u011far.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sonderfall-gewerberechtlicher-geschaftsfuhrer\">\u00d6zel Durum: Ticaret Hukuku Kapsam\u0131ndaki Genel M\u00fcd\u00fcr<\/h3>\n\n<p><strong>Ticaret hukuku kapsam\u0131ndaki genel m\u00fcd\u00fcr<\/strong> (gewerberechtlicher Gesch\u00e4ftsf\u00fchrer), ticari temsil yetkisine sahip genel m\u00fcd\u00fcrden ay\u0131rt edilmelidir. Ticari temsil yetkisine sahip genel m\u00fcd\u00fcr GmbH&#8217;y\u0131 y\u00f6netip d\u0131\u015far\u0131ya kar\u015f\u0131 temsil ederken, ticaret hukuku kapsam\u0131ndaki genel m\u00fcd\u00fcr m\u00fcnhas\u0131ran <strong>ticari mevzuat h\u00fck\u00fcmlerine uyulmas\u0131ndan<\/strong> sorumludur. \u0130\u015fletme Kanunu&#8217;na (Gewerbeordnung) g\u00f6re atan\u0131r ve \u00f6zellikle gerekli mesleki niteliklere ve i\u015fletme \u00fczerinde fiili bir n\u00fcfuz imkan\u0131na sahip olmal\u0131d\u0131r.  <\/p>\n\n<p>Uygulamada her iki i\u015flev tek bir ki\u015fide birle\u015febilir, ancak bu zorunlu de\u011fildir. Ticaret hukuku kapsam\u0131ndaki genel m\u00fcd\u00fcr, ticari temsil yetkisine sahip genel m\u00fcd\u00fcr\u00fcn yerini almaz, aksine onu tamamlar. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unterschied-zwischen-geschaftsfuhrung-und-vertretung\">Y\u00f6netim ve Temsil Aras\u0131ndaki Fark<\/h3>\n\n<p>Hukuken net bir \u015fekilde ayr\u0131lm\u0131\u015f olmalar\u0131na ra\u011fmen, bir\u00e7ok ki\u015fi <strong>y\u00f6netim<\/strong> ve <strong>temsil<\/strong> kavramlar\u0131n\u0131 birbirine kar\u0131\u015ft\u0131rmaktad\u0131r. Her iki alan da genel m\u00fcd\u00fcr\u00fcn faaliyetlerine dahil olsa da farkl\u0131 g\u00f6revleri yerine getirirler. <\/p>\n\n<p><strong>Y\u00f6netim<\/strong>, GmbH&#8217;n\u0131n <strong>i\u00e7 ili\u015fkisini<\/strong> ilgilendirir. Burada s\u00f6z konusu olan, \u015firket i\u00e7indeki t\u00fcm kararlard\u0131r. Genel m\u00fcd\u00fcr s\u00fcre\u00e7leri organize eder, ekonomik kararlar al\u0131r ve ortaklar\u0131n talimatlar\u0131n\u0131 uygular.  <\/p>\n\n<p><strong>Temsil<\/strong> ise <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P18\/NOR40070212\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG Madde 18<\/a> uyar\u0131nca <strong>d\u0131\u015f ili\u015fkiyi<\/strong> ilgilendirir. Bu alanda genel m\u00fcd\u00fcr; m\u00fc\u015fteriler, resmi makamlar veya s\u00f6zle\u015fme ortaklar\u0131 gibi \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 hareket eder. S\u00f6zle\u015fmeler akdeder ve hukuken ba\u011flay\u0131c\u0131 beyanlarda bulunur.  <\/p>\n\n<p>Genel m\u00fcd\u00fcr bu s\u00fcre\u00e7te \u015firket s\u00f6zle\u015fmesindeki k\u0131s\u0131tlamalara uymak zorundad\u0131r. Ancak, dahili s\u0131n\u0131rlar\u0131 a\u015fsa bile, yapt\u0131\u011f\u0131 i\u015flemler <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P20\/NOR12023007\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG Madde 20<\/a> uyar\u0131nca d\u0131\u015far\u0131ya kar\u015f\u0131 ge\u00e7erlili\u011fini korur. <\/p>\n\n<p>Daha iyi bir ayr\u0131m i\u00e7in:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Y\u00f6netim<\/strong> = dahili kontrol ve organizasyon<\/li>\n\n\n\n<li><strong>Temsil<\/strong> = d\u0131\u015far\u0131ya kar\u015f\u0131 temsil ve i\u015flemlerin ger\u00e7ekle\u015ftirilmesi<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-einzelvertretung-und-gesamtvertretung\">M\u00fcnferit Temsil ve M\u00fc\u015fterek Temsil<\/h3>\n\n<p>Bir genel m\u00fcd\u00fcr\u00fcn GmbH&#8217;y\u0131 d\u0131\u015far\u0131ya kar\u015f\u0131 temsil etme bi\u00e7imi, <strong>temsil yetkisi d\u00fczenlemesine<\/strong> ba\u011fl\u0131d\u0131r. Bu d\u00fczenleme, genel m\u00fcd\u00fcr\u00fcn tek ba\u015f\u0131na m\u0131 yoksa sadece ba\u015fkalar\u0131yla birlikte mi hareket edebilece\u011fini belirler. <\/p>\n\n<p><strong>M\u00fcnferit temsil<\/strong> durumunda, bir genel m\u00fcd\u00fcr \u015firketi <strong>tek ba\u015f\u0131na temsil edebilir<\/strong>. S\u00f6zle\u015fmeleri ba\u011f\u0131ms\u0131z olarak imzalar ve di\u011fer genel m\u00fcd\u00fcrlerin onay\u0131 olmadan karar verir. Bu, s\u00fcre\u00e7leri h\u0131zl\u0131 ve esnek hale getirir.  <\/p>\n\n<p><strong>M\u00fc\u015fterek temsil<\/strong> durumunda ise <strong>birden fazla genel m\u00fcd\u00fcr\u00fcn birlikte hareket etmesi<\/strong> gerekir. Kararlar ve imzalar sadece ortakla\u015fa at\u0131l\u0131r. Bu sayede ek bir kontrol mekanizmas\u0131 olu\u015fur, \u00e7\u00fcnk\u00fc \u00f6nemli ad\u0131mlar tek ba\u015f\u0131na at\u0131lamaz.  <\/p>\n\n<p>Hangi temsil \u015feklinin ge\u00e7erli oldu\u011fu \u00f6ncelikle \u015firket s\u00f6zle\u015fmesine ba\u011fl\u0131d\u0131r. \u015eirket s\u00f6zle\u015fmesi aksini d\u00fczenlemiyorsa, <strong>birden fazla genel m\u00fcd\u00fcr, \u00a7 18 GmbHG uyar\u0131nca kural olarak GmbH&#8217;y\u0131 d\u0131\u015far\u0131ya kar\u015f\u0131 birlikte temsil eder<\/strong>. Bundan ayr\u0131 olarak, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P21\/NOR12023008\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 21 GmbHG<\/a> uyar\u0131nca <strong>i\u00e7 ili\u015fkide ortak y\u00f6netim<\/strong> s\u00f6z konusudur.  <\/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\">\u201eHer iki se\u00e7ene\u011fin de avantajlar\u0131 ve dezavantajlar\u0131 vard\u0131r. Tek ba\u015f\u0131na temsil verimli olsa da, birlikte temsil d\u00f6rt g\u00f6z ilkesi sayesinde daha fazla g\u00fcvenlik sa\u011flar.\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-mehrere-geschaftsfuhrer-und-ressortverteilung\">Birden fazla genel m\u00fcd\u00fcr ve g\u00f6rev alanlar\u0131n\u0131n da\u011f\u0131l\u0131m\u0131<\/h3>\n\n<p>GmbH&#8217;n\u0131n <strong>birden fazla genel m\u00fcd\u00fcr\u00fc<\/strong> varsa, <strong>g\u00f6revler i\u00e7erde alanlara (ressortlara) g\u00f6re da\u011f\u0131t\u0131labilir<\/strong>. \u00d6rne\u011fin bir genel m\u00fcd\u00fcr finans, di\u011feri sat\u0131\u015f, bir di\u011feri ise insan kaynaklar\u0131ndan sorumlu olabilir. B\u00f6yle bir g\u00f6rev da\u011f\u0131l\u0131m\u0131 <strong>a\u00e7\u0131k\u00e7a belgelendirilmeli, fiilen uygulanmal\u0131 ve ortaklar taraf\u0131ndan bilinmelidir.<\/strong>  <\/p>\n\n<p>G\u00f6rev alanlar\u0131n\u0131n da\u011f\u0131l\u0131m\u0131 <strong>tek tek genel m\u00fcd\u00fcr\u00fc tamamen sorumluluktan kurtarmaz<\/strong>. Her genel m\u00fcd\u00fcr\u00fcn bir <strong>denetim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong> devam eder. Bir genel m\u00fcd\u00fcr, ba\u015fka bir alanda y\u00fck\u00fcml\u00fcl\u00fck ihlali, likidite sorunlar\u0131, vergi bor\u00e7lar\u0131 veya hukuka ayk\u0131r\u0131 \u00f6demelere ili\u015fkin emareler g\u00f6r\u00fcrse m\u00fcdahale etmek zorundad\u0131r.  <\/p>\n\n<p>\u0130flas ba\u015fvurusu, usul\u00fcne uygun muhasebe, y\u0131ll\u0131k finansal tablolar\u0131n a\u00e7\u0131klanmas\u0131 ve sermayenin korunmas\u0131 gibi <strong>temel y\u00fck\u00fcml\u00fcl\u00fcklerde<\/strong> <strong>y\u00f6netim birlikte sorumlu olmaya devam eder.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bestellung-und-voraussetzungen-des-geschaftsfuhrers\">Genel M\u00fcd\u00fcr\u00fcn Atanmas\u0131 ve \u015eartlar\u0131<\/h2>\n\n<p>Bir GmbH&#8217;n\u0131n i\u015flem yapabilir hale gelmesi i\u00e7in en az bir <strong>genel m\u00fcd\u00fcr\u00fcn ge\u00e7erli \u015fekilde atanmas\u0131<\/strong> gerekir. Bu atama genellikle <strong>ortaklar kurulu karar\u0131<\/strong> ile yap\u0131l\u0131r. Bir orta\u011f\u0131n genel m\u00fcd\u00fcr olarak atanmas\u0131 halinde, atama do\u011frudan \u015firket s\u00f6zle\u015fmesinde de yap\u0131labilir.  <\/p>\n\n<p>Atama, b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yan resmi bir i\u015flemdir. Ki\u015fi ancak bununla GmbH ad\u0131na i\u015flem yapma yetkisini hukuken kazan\u0131r. Bu atama olmadan hi\u00e7 kimse \u015firketi d\u0131\u015far\u0131ya kar\u015f\u0131 temsil edemez.<\/p>\n\n<p><strong>Atama ve istihdam<\/strong> aras\u0131ndaki ayr\u0131m da \u00f6nemlidir. Atama, birini \u015firketin organ\u0131 yapar. \u0130stihdam ise bu ki\u015fiye \u00f6deme yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131n\u0131 ve nas\u0131l yap\u0131laca\u011f\u0131n\u0131 d\u00fczenler. Her ikisi birlikte olabilir, ancak zorunlu de\u011fildir.   <\/p>\n\n<p>Genel m\u00fcd\u00fcr yoksa veya kimse i\u015flem yapam\u0131yorsa, istisnai olarak mahkeme <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P15a\/NOR40061658\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15a GmbHG<\/a> uyar\u0131nca <strong>kayy\u0131m genel m\u00fcd\u00fcr<\/strong> (Notgesch\u00e4ftsf\u00fchrer) atayabilir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-personliche-voraussetzungen-und-handlungsfahigkeit\">Ki\u015fisel \u015eartlar ve Fiil Ehliyeti<\/h3>\n\n<p>Her ki\u015fi otomatik olarak genel m\u00fcd\u00fcr olamaz. \u015eirketin g\u00fcvenilir \u015fekilde y\u00f6netilmesi i\u00e7in kanun a\u00e7\u0131k \u015fartlar \u00f6ng\u00f6r\u00fcr.<\/p>\n\n<p>Temel kural, genel m\u00fcd\u00fcr\u00fcn bir <strong>ger\u00e7ek ki\u015fi<\/strong> olmas\u0131 gerekti\u011fidir. T\u00fczel ki\u015filer, yani \u00f6rne\u011fin di\u011fer \u015firketler, bu g\u00f6rev i\u00e7in uygun de\u011fildir. Ayr\u0131ca ki\u015finin <strong>tam fiil ehliyetine<\/strong> sahip olmas\u0131 gerekir. Bu, ki\u015finin hukuken ba\u011f\u0131ms\u0131z kararlar alabilecek durumda olmas\u0131 gerekti\u011fi anlam\u0131na gelir.   <\/p>\n\n<p>GmbH Kanunu <strong>belirli bir e\u011fitim<\/strong> \u015fart\u0131 \u00f6ng\u00f6rmez. Ancak genel m\u00fcd\u00fcr, g\u00f6revinin hukuki, ekonomik ve organizasyonel y\u00fck\u00fcml\u00fcl\u00fcklerini anlamal\u0131 veya <strong>zaman\u0131nda uzman deste\u011fi<\/strong> almal\u0131d\u0131r. <\/p>\n\n<p>\u015eu \u015fartlar \u00f6zellikle \u00f6nemlidir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Re\u015fit ve fiil ehliyetine sahip ki\u015fi<\/strong><\/li>\n\n\n\n<li><strong>Fiil ehliyetine y\u00f6nelik herhangi bir yasal k\u0131s\u0131tlama bulunmamas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Muhasebe, vergiler, sosyal sigorta, iflas olgunlu\u011fu, temsil ve ortak talimatlar\u0131na ili\u015fkin yasal y\u00fck\u00fcml\u00fcl\u00fcklerin bilinmesi<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-ausschlussgrunde-und-disqualifikation\">Engeller ve Diskalifiye Nedenleri<\/h3>\n\n<p>\u015eartlar yerine getirilmi\u015f olsa bile, bir ki\u015fi genel m\u00fcd\u00fcrl\u00fckten men edilebilir. Bu duruma <strong>diskalifiye<\/strong> denir. <\/p>\n\n<p>Kanun koyucu bu yolla <strong>\u015firketi ve i\u015f ortaklar\u0131n\u0131 korur<\/strong>. <strong>A\u011f\u0131r ekonomik su\u00e7lar<\/strong> i\u015flemi\u015f ki\u015filerin <strong>y\u00f6netici bir g\u00f6rev<\/strong> \u00fcstlenmemesi ama\u00e7lan\u0131r. <strong>\u00a7<\/strong> <strong>15<\/strong> <strong>GmbHG<\/strong>, bir ki\u015finin hangi hallerde genel m\u00fcd\u00fcr olarak atanamayaca\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a d\u00fczenler. Bu kapsamda yabanc\u0131 mahkemelerce verilen benzer mahk\u00fbmiyet kararlar\u0131 da dikkate al\u0131n\u0131r.  <\/p>\n\n<p>B\u00f6yle bir mahk\u00fbmiyet, ilgili ki\u015finin <strong>genel m\u00fcd\u00fcr olarak atanamamas\u0131na<\/strong> ve <strong>mevcut genel m\u00fcd\u00fcrl\u00fck g\u00f6revini kaybetmesine<\/strong> yol a\u00e7ar. Kanuna g\u00f6re yasak <strong> <\/strong>mahk\u00fbmiyet karar\u0131n\u0131n <strong>kesinle\u015fmesinden \u00fc\u00e7 y\u0131l sonra<\/strong> sona erer. <\/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\">\u201eB\u00f6yle bir d\u0131\u015flama varsa, ki\u015fi ne yeniden atanabilir ne de genel m\u00fcd\u00fcr olarak g\u00f6rev yapmaya devam edebilir.\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-geschaftsfuhrervertrag-und-organstellung\">Genel m\u00fcd\u00fcr s\u00f6zle\u015fmesi ve organ s\u0131fat\u0131<\/h3>\n\n<p><strong>Atama<\/strong>, ki\u015fiyi GmbH&#8217;n\u0131n organ\u0131 haline getirir. Buna kar\u015f\u0131l\u0131k <strong>genel m\u00fcd\u00fcr s\u00f6zle\u015fmesi<\/strong>, genel m\u00fcd\u00fcr ile \u015firket aras\u0131ndaki bor\u00e7lar hukuku ili\u015fkisinin \u015fartlar\u0131n\u0131 d\u00fczenler. \u00dccret, \u00e7al\u0131\u015fma kapsam\u0131, izin, fesih s\u00fcreleri, gizlilik, rekabet yasa\u011f\u0131, \u015firket arac\u0131, prim d\u00fczenlemeleri, \u00fccretin devam\u0131, masraf iadesi ve sorumluluk konular\u0131n\u0131 belirler.  <\/p>\n\n<p><strong>G\u00f6revden alma<\/strong> yaln\u0131zca organ s\u0131fat\u0131n\u0131 sona erdirir. S\u00f6zle\u015fmede buna ili\u015fkin bir d\u00fczenleme yoksa, <strong>genel m\u00fcd\u00fcr s\u00f6zle\u015fmesi bununla kendili\u011finden sona ermez<\/strong>. Bu nedenle g\u00f6revden alma ile s\u00f6zle\u015fmenin sona ermesi hukuken ayr\u0131 ayr\u0131 de\u011ferlendirilmelidir.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-anmeldung-und-eintragung-im-firmenbuch\">Ticaret Siciline Bildirim ve Tescil<\/h2>\n\n<p>Atamadan sonra genel m\u00fcd\u00fcr\u00fcn <strong>mutlaka ticaret siciline tescil edilmesi<\/strong> gerekir. Ancak bu tescil sayesinde d\u0131\u015far\u0131daki ki\u015filer <strong>GmbH&#8217;y\u0131 kimin temsil etmeye yetkili oldu\u011funu<\/strong> g\u00f6rebilir. Bu durum ticari i\u015flemlerde hukuki g\u00fcvenlik sa\u011flar.  <\/p>\n\n<p>Bildirim \u015firket taraf\u0131ndan yap\u0131l\u0131r ve <strong>gecikmeksizin<\/strong> ger\u00e7ekle\u015ftirilmelidir. Bu s\u00fcre\u00e7te genel m\u00fcd\u00fcr\u00fcn <strong>ki\u015fisel verileri<\/strong> ile <strong>temsil yetkisi a\u00e7\u0131klan\u0131r.<\/strong> Ayr\u0131ca bir <strong>imza sirk\u00fcs\u00fc<\/strong> sunulmal\u0131d\u0131r. Bu, genel m\u00fcd\u00fcr\u00fcn hukuken ge\u00e7erli \u015fekilde nas\u0131l imza att\u0131\u011f\u0131n\u0131 g\u00f6sterir.  <\/p>\n\n<p><strong>Hatalar ve gecikmeler<\/strong>, <strong>ticari i\u015flemlerde temsil ili\u015fkilerinin belirsiz kalmas\u0131na<\/strong>, ticaret sicili ba\u015fvurular\u0131n\u0131n d\u00fczeltilmesi gerekmesine, zorlay\u0131c\u0131 para cezalar\u0131 riskine veya ge\u00e7 ya da yanl\u0131\u015f bildirim nedeniyle \u015firketin a\u00e7\u0131klama yapmak zorunda kalmas\u0131na yol a\u00e7abilir.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-vertretungsregeln-im-gesellschaftsvertrag\">\u015eirket S\u00f6zle\u015fmesindeki Temsil Kurallar\u0131<\/h2>\n\n<p>\u015eirket s\u00f6zle\u015fmesi, <strong>genel m\u00fcd\u00fcrlerin GmbH&#8217;y\u0131 nas\u0131l temsil edebileceklerini<\/strong> belirler. Bu kurallar g\u00fcnl\u00fck hayattaki hareket alan\u0131n\u0131 tayin eder ve b\u00fcy\u00fck pratik \u00f6neme sahiptir. <\/p>\n\n<p>Ortaklar, <strong>bir genel m\u00fcd\u00fcr\u00fcn tek ba\u015f\u0131na i\u015flem yap\u0131p yapamayaca\u011f\u0131na veya birden fazlas\u0131n\u0131n birlikte hareket etmesi gerekip gerekmedi\u011fine<\/strong> \u00f6zg\u00fcrce karar verebilir. Bu sayede \u015firketin organizasyonu hedefe y\u00f6nelik olarak kontrol edilebilir.<\/p>\n\n<p>Bu d\u00fczenlemeler \u00f6zellikle <strong>i\u00e7 ili\u015fkide<\/strong> etkilidir. D\u0131\u015far\u0131ya kar\u015f\u0131 temsil yetkisi, dahili talimatlar a\u015f\u0131lsa bile ge\u00e7erlili\u011fini korur. Bu durum <strong>i\u015f ortaklar\u0131n\u0131 korur<\/strong>, ancak i\u00e7eride sorumluluk sorular\u0131na yol a\u00e7abilir.  <\/p>\n\n<p>Tipik d\u00fczenleme se\u00e7enekleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u0131zl\u0131 kararlar i\u00e7in m\u00fcnferit temsil<\/strong><\/li>\n\n\n\n<li><strong>Daha fazla kontrol i\u00e7in m\u00fc\u015fterek temsil<\/strong><\/li>\n\n\n\n<li><strong>Prokuristler veya di\u011fer temsilcilerle kombinasyon<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-aufgaben-und-pflichten-des-geschaftsfuhrers\">Genel M\u00fcd\u00fcr\u00fcn G\u00f6rev ve Y\u00fck\u00fcml\u00fcl\u00fckleri<\/h2>\n\n<p>Genel m\u00fcd\u00fcr \u00e7ok say\u0131da g\u00f6revi \u00fcstlenir, \u00e7\u00fcnk\u00fc GmbH o olmadan <strong>hareket kabiliyetine sahip de\u011fildir<\/strong>. Faaliyeti hem stratejik y\u00f6netimi hem de \u015firketin s\u00fcregelen organizasyonunu kapsar. <\/p>\n\n<p>Merkezde, \u015firketi <strong>usul\u00fcne uygun ve sorumlu bir \u015fekilde y\u00f6netme<\/strong> y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yer al\u0131r. Bu s\u00fcre\u00e7te genel m\u00fcd\u00fcr GmbH&#8217;n\u0131n \u00e7\u0131karlar\u0131n\u0131 korumal\u0131 ve yasal d\u00fczenlemelere uymal\u0131d\u0131r. <\/p>\n\n<p>Ba\u015fl\u0131ca g\u00f6revleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirketin s\u00fcregelen i\u015flerinin y\u00f6netilmesi<\/strong><\/li>\n\n\n\n<li><strong>Resmi makamlar, m\u00fc\u015fteriler ve s\u00f6zle\u015fme ortaklar\u0131 kar\u015f\u0131s\u0131nda temsil<\/strong><\/li>\n\n\n\n<li><strong>Muhasebenin organizasyonu ve y\u0131ll\u0131k finansal tablolar\u0131n haz\u0131rlanmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Ortaklar kurulu kararlar\u0131n\u0131n uygulanmas\u0131<\/strong><\/li>\n<\/ul>\n\n<p>Ayr\u0131ca genel m\u00fcd\u00fcr <strong>kriz durumlar\u0131nda \u00f6zel bir sorumluluk<\/strong> ta\u015f\u0131r. \u015eirketin zarar g\u00f6rmesini \u00f6nlemek i\u00e7in <strong>erken a\u015famada tepki vermeli ve \u00f6nlemler almal\u0131d\u0131r<\/strong>.<\/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\">\u201eBu nedenle rol yaln\u0131zca operasyonel de\u011fil, ayn\u0131 zamanda hukuken de zorludur. Bu g\u00f6revi \u00fcstlenen ki\u015fi, g\u00fcnl\u00fck i\u015f hayat\u0131nda kapsaml\u0131 y\u00fck\u00fcml\u00fcl\u00fckler ve y\u00fcksek bir sorumluluk ta\u015f\u0131r.\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-geschaftsfuhrung-im-innenverhaltnis\">\u0130\u00e7 \u0130li\u015fkide \u015eirket Y\u00f6netimi<\/h3>\n\n<p><strong>\u0130\u00e7 ili\u015fkide \u015firket y\u00f6netimi<\/strong>, genel m\u00fcd\u00fcr\u00fcn <strong>\u015firket i\u00e7inde<\/strong> y\u00fcr\u00fctt\u00fc\u011f\u00fc t\u00fcm faaliyetleri tan\u0131mlar. Burada esas olan organizasyon, planlama ve \u015firket hedeflerinin uygulanmas\u0131d\u0131r. <\/p>\n\n<p>Genel m\u00fcd\u00fcr, i\u015fletmeyi ilgilendiren kararlar\u0131 s\u00fcrekli olarak al\u0131r. Bunlar aras\u0131nda yat\u0131r\u0131mlar, personel konular\u0131 veya stratejik y\u00f6nelimler yer al\u0131r. Ayn\u0131 zamanda <strong>ortaklar\u0131n talimatlar\u0131n\u0131<\/strong> dikkate almal\u0131d\u0131r. Ortaklar ona <strong>uymak zorunda oldu\u011fu talimatlar verebilir.<\/strong>   <\/p>\n\n<p>Genel m\u00fcd\u00fcr <strong>hukuka ayk\u0131r\u0131 talimatlar\u0131<\/strong> <strong>yerine getiremez<\/strong>. Bu, \u00f6rne\u011fin yasakl\u0131 sermaye iadesine, iflas ba\u015fvurusunun geciktirilmesine, yanl\u0131\u015f muhasebeye, vergi ka\u00e7\u0131rmaya veya alacakl\u0131lar\u0131n zarara u\u011frat\u0131lmas\u0131na ili\u015fkin talimatlar i\u00e7in ge\u00e7erlidir. Genel m\u00fcd\u00fcr buna ra\u011fmen hukuka ayk\u0131r\u0131 bir talimat\u0131 uygularsa, ortaklar kurulu karar\u0131 onu ki\u015fisel sorumluluktan g\u00fcvenilir bi\u00e7imde korumaz.  <\/p>\n\n<p>Genel m\u00fcd\u00fcr\u00fcn tamamen \u00f6zg\u00fcrce hareket etmedi\u011fi \u00f6zellikle \u00f6nemlidir. Yetkileri <strong>\u015firket s\u00f6zle\u015fmesi veya kararlar ile k\u0131s\u0131tlanabilir<\/strong>. Yine de usul\u00fcne uygun uygulamadan sorumlu olmaya devam eder.  <\/p>\n\n<p>\u0130\u00e7 ili\u015fkideki tipik g\u00f6revler \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Operasyonel s\u00fcre\u00e7lerin organizasyonu<\/strong><\/li>\n\n\n\n<li><strong>Ortaklar kurulu kararlar\u0131n\u0131n uygulanmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket geli\u015fiminin planlanmas\u0131 ve kontrol\u00fc<\/strong><\/li>\n<\/ul>\n\n<p>\u0130\u00e7 ili\u015fkideki hatalar, d\u0131\u015far\u0131ya kar\u015f\u0131 her \u015fey do\u011fru g\u00f6r\u00fcnse bile genellikle <strong>\u015firkete kar\u015f\u0131 sorumluluk risklerine<\/strong> yol a\u00e7ar.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vertretung-im-aussenverhaltnis\">D\u0131\u015f \u0130li\u015fkide Temsil<\/h3>\n\n<p><strong>D\u0131\u015f ili\u015fkide temsil<\/strong>, genel m\u00fcd\u00fcr\u00fcn \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 tutumunu ilgilendirir. Bu alanda <strong>GmbH&#8217;n\u0131n yasal temsilcisi<\/strong> olarak hareket eder ve davran\u0131\u015flar\u0131yla \u015firketi ba\u011flar. <\/p>\n\n<p>Genel m\u00fcd\u00fcr bir s\u00f6zle\u015fme imzalad\u0131\u011f\u0131nda veya bir beyanda bulundu\u011funda, bu <strong>do\u011frudan GmbH i\u00e7in<\/strong> sonu\u00e7 do\u011furur. \u0130\u015f ortaklar\u0131, <strong>genel m\u00fcd\u00fcr\u00fcn<\/strong> buna <strong>yetkili<\/strong> oldu\u011funa <strong>g\u00fcvenebilir<\/strong>. <\/p>\n\n<p>Kritik bir nokta, d\u0131\u015far\u0131ya kar\u015f\u0131 temsil yetkisinin <strong>esasen s\u0131n\u0131rs\u0131z<\/strong> olmas\u0131d\u0131r. Dahili kurallar ihlal edilse bile, i\u015flem bir\u00e7ok durumda ge\u00e7erlili\u011fini korur. Bu durum ticari trafi\u011fi korur ancak genel m\u00fcd\u00fcr\u00fcn sorumlulu\u011funu art\u0131r\u0131r.  <\/p>\n\n<p>Ancak bu <strong>s\u0131n\u0131rs\u0131z<\/strong> de\u011fildir. Y\u00f6netim yetkisinin dahili k\u0131s\u0131tlamalar\u0131 <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P20\/NOR12023007\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 20 GmbHG<\/a> uyar\u0131nca kural olarak \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 ileri s\u00fcr\u00fclemez. Ancak i\u015flem, i\u015f orta\u011f\u0131n\u0131n <strong>bilerek<\/strong> genel m\u00fcd\u00fcrle <strong>GmbH&#8217;n\u0131n zarar\u0131na i\u015f birli\u011fi yapmas\u0131<\/strong>, temsil yetkisinin <strong>k\u00f6t\u00fcye kullan\u0131m\u0131n\u0131n<\/strong> <strong>a\u00e7\u0131k\u00e7a<\/strong> ortada olmas\u0131 veya <strong>kanuni ge\u00e7erlilik engellerinin<\/strong> bulunmas\u0131 halinde sorunlu hale gelir. Ayr\u0131ca zorunlu \u015fekil \u015fartlar\u0131, kanuni yasaklar veya ger\u00e7ekte organ s\u0131fat\u0131na dayal\u0131 temsil yetkisinin bulunmamas\u0131 da bir i\u015flemin ge\u00e7erli \u015fekilde kurulmas\u0131n\u0131 engelleyebilir.   <\/p>\n\n<p>Temsilin temel y\u00f6nleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>GmbH ad\u0131na s\u00f6zle\u015fmelerin akdedilmesi<\/strong><\/li>\n\n\n\n<li><strong>Mahkemeler ve resmi makamlar \u00f6n\u00fcnde temsil<\/strong><\/li>\n\n\n\n<li><strong>D\u0131\u015far\u0131ya kar\u015f\u0131 hukuken ba\u011flay\u0131c\u0131 ileti\u015fim<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-buchfuhrung-und-jahresabschluss\">Muhasebe ve Y\u0131ll\u0131k Finansal Tablolar<\/h3>\n\n<p>Genel m\u00fcd\u00fcr, GmbH&#8217;n\u0131n mali i\u015flerini <strong>tam, izlenebilir ve mevzuata uygun<\/strong> \u015fekilde belgelendirmesini sa\u011flamal\u0131d\u0131r. Buna usul\u00fcne uygun muhasebe, g\u00fcvenilir bir finansal kay\u0131t sistemi, bir i\u00e7 kontrol sistemi ve y\u0131ll\u0131k finansal tablolar\u0131n haz\u0131rlanmas\u0131 dahildir. <\/p>\n\n<p><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P22\/NOR12039464\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 22 GmbHG<\/a> uyar\u0131nca muhasebe sistemi; gelirleri, giderleri, alacaklar\u0131, bor\u00e7lar\u0131, varl\u0131klar\u0131 ve \u015firketin ekonomik geli\u015fimini <strong>\u00f6yle bir \u015fekilde yans\u0131tmal\u0131d\u0131r ki<\/strong>, GmbH&#8217;n\u0131n mali durumu <strong>her zaman denetlenebilir<\/strong> kals\u0131n. \u0130\u00e7 kontrol sistemi, hatalar\u0131, manip\u00fclasyonlar\u0131, hukuka ayk\u0131r\u0131 \u00f6demeleri ve ekonomik riskleri <strong>zaman\u0131nda fark edilebilir<\/strong> hale getirmelidir. <\/p>\n\n<p>Genel m\u00fcd\u00fcr <strong>bu sorumlulu\u011fu <\/strong>vergi dan\u0131\u015fmanlar\u0131na, muhasebecilere veya \u015firket i\u00e7i \u00e7al\u0131\u015fanlara <strong>devredebilir; ancak uygun ki\u015fileri se\u00e7mek<\/strong>, a\u00e7\u0131k g\u00f6rev tan\u0131mlar\u0131 yapmak ve yerine getirilmesini d\u00fczenli olarak denetlemekle y\u00fck\u00fcml\u00fc olmaya devam eder. Bu denetimi ihmal ederse, devir yap\u0131lm\u0131\u015f olsa bile sorumlu olur. <\/p>\n\n<p>Mali y\u0131l\u0131n sonunda <strong>y\u0131ll\u0131k finansal tablolar<\/strong> \u015firketler hukuku h\u00fck\u00fcmlerine g\u00f6re haz\u0131rlanmal\u0131, ortaklara sunulmal\u0131 ve ticaret sicilinde a\u00e7\u0131klanmal\u0131d\u0131r. <strong>A\u00e7\u0131klama<\/strong>, en ge\u00e7 bilan\u00e7o tarihinden itibaren dokuz ay i\u00e7inde yap\u0131lmal\u0131d\u0131r; bilan\u00e7o tarihi 31 Aral\u0131k ise s\u00fcre, takip eden y\u0131l\u0131n 30 Eyl\u00fcl tarihinde sona erer.  <\/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 alandaki hatalar, vergi dezavantajlar\u0131na, zorlay\u0131c\u0131 para cezalar\u0131na, tazminat taleplerine ve genel m\u00fcd\u00fcr\u00fcn ki\u015fisel sorumlulu\u011funa yol a\u00e7abilir.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-einberufung-und-durchfuhrung-der-generalversammlung\">Genel Kurulun \u00c7a\u011fr\u0131lmas\u0131 ve Y\u00fcr\u00fct\u00fclmesi<\/h3>\n\n<p>Genel m\u00fcd\u00fcr, <strong>genel kurulun usul\u00fcne uygun olarak \u00e7a\u011fr\u0131lmas\u0131n\u0131 ve y\u00fcr\u00fct\u00fclmesini<\/strong> sa\u011flar. Bu organ, <strong>ortaklar\u0131n merkezi karar organ\u0131d\u0131r<\/strong> ve GmbH i\u00e7in temel kararlar\u0131 al\u0131r. <\/p>\n\n<p><strong>Genel kurul y\u0131lda en az bir kez toplanmal\u0131d\u0131r. Ayr\u0131ca, <\/strong> Ayr\u0131ca genel m\u00fcd\u00fcr, <strong>\u00f6nemli olaylar meydana geldi\u011finde<\/strong> de harekete ge\u00e7melidir. Buna \u00f6rne\u011fin ekonomik bir kriz veya \u00f6zel bir karar ihtiyac\u0131 dahildir.<\/p>\n\n<p>Toplant\u0131 s\u0131ras\u0131nda genel m\u00fcd\u00fcr aktif bir rol \u00fcstlenir. <strong>\u0130\u00e7erikleri haz\u0131rlar, bilgi sunar ve d\u00fczenli bir i\u015fleyi\u015f sa\u011flar<\/strong>. Ayn\u0131 zamanda ortaklar\u0131 kapsaml\u0131 bir \u015fekilde bilgilendirmelidir.  <\/p>\n\n<p>Bu ba\u011flamdaki \u00f6nemli g\u00f6revler \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Genel kurulun yasal s\u00fcreler i\u00e7inde \u00e7a\u011fr\u0131lmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Ortaklar i\u00e7in ilgili bilgilerin haz\u0131r bulundurulmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Kararlar\u0131n y\u00f6netilmesi ve belgelenmesi<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-pflichten-bei-krise-und-insolvenz\">Pflichten bei Krise und Insolvenz<\/h3>\n\n<p>Genel m\u00fcd\u00fcr, GmbH&#8217;n\u0131n <strong>\u00f6deme g\u00fcc\u00fcn\u00fc s\u00fcrekli izlemek<\/strong> zorundad\u0131r. Hangi bor\u00e7lar\u0131n vadesinin geldi\u011fini, hangi likit kaynaklar\u0131n mevcut oldu\u011funu ve \u015firketin ola\u011fan i\u015f ak\u0131\u015f\u0131 i\u00e7inde \u00f6demelerini yap\u0131p yapamayaca\u011f\u0131n\u0131 bilmelidir. <\/p>\n\n<p><strong>\u00d6deme aczi veya iflas hukuku anlam\u0131nda borca bat\u0131kl\u0131k<\/strong> s\u00f6z konusuysa, genel m\u00fcd\u00fcr <strong>kusurlu bir gecikme olmaks\u0131z\u0131n<\/strong> <strong>iflas ba\u015fvurusu yapmak<\/strong> zorundad\u0131r. Azami s\u00fcre, iflas olgunlu\u011funun ortaya \u00e7\u0131kmas\u0131ndan itibaren <strong>60 g\u00fcnd\u00fcr<\/strong>. Bu 60 g\u00fcn <strong>serbest bir bekleme s\u00fcresi<\/strong> de\u011fildir. Genel m\u00fcd\u00fcr bu s\u00fcreyi ancak bir iyile\u015ftirmenin m\u00fcmk\u00fcn olup olmad\u0131\u011f\u0131n\u0131 ciddi \u015fekilde de\u011ferlendiriyorsa ve iflas olgunlu\u011funu hukuka uygun bi\u00e7imde ortadan kald\u0131rmak i\u00e7in somut ad\u0131mlar at\u0131yorsa kullanabilir.   <\/p>\n\n<p>\u0130flas olgunlu\u011fu ortaya \u00e7\u0131kt\u0131ktan sonra genel m\u00fcd\u00fcr, <strong>alacakl\u0131lar\u0131 zarara u\u011fratan hi\u00e7bir \u00f6deme yapamaz.<\/strong> Yaln\u0131zca, \u00f6rne\u011fin ger\u00e7ek\u00e7i bir iyile\u015ftirmenin s\u00fcrd\u00fcr\u00fclmesi veya daha b\u00fcy\u00fck zararlar\u0131n \u00f6nlenmesi i\u00e7in, basiretli bir genel m\u00fcd\u00fcr \u00f6zeniyle ba\u011fda\u015fan \u00f6demeler yap\u0131labilir.<\/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\">\u201e\u00d6zellikle kriz zamanlar\u0131nda sorumlu ve ileri g\u00f6r\u00fc\u015fl\u00fc bir y\u00f6netimin ne kadar \u00f6nemli oldu\u011fu ortaya \u00e7\u0131kar.\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-treuepflicht-und-sorgfaltspflichten\">Sadakat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve \u00d6zen Y\u00fck\u00fcml\u00fcl\u00fckleri<\/h2>\n\n<p>Genel m\u00fcd\u00fcr <strong>ba\u015fkas\u0131na ait varl\u0131klar\u0131<\/strong> y\u00f6netir ve bu nedenle \u00f6zel bir g\u00fcven konumundad\u0131r. Bu konumdan dolay\u0131, her zaman <strong>\u015firketin en iyi \u00e7\u0131kar\u0131na<\/strong> hareket etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. <\/p>\n\n<p><strong>Basiretli bir i\u015f adam\u0131 \u00f6zeni<\/strong> bu noktada temel \u00f6l\u00e7\u00fct\u00fc olu\u015fturur. Genel m\u00fcd\u00fcr kararlar\u0131 \u00f6zenle haz\u0131rlamal\u0131, riskleri tartmal\u0131 ve anla\u015f\u0131l\u0131r bir \u015fekilde hareket etmelidir. <\/p>\n\n<p>Kendi \u00e7\u0131karlar\u0131n\u0131n kendisini <strong>y\u00f6nlendirmesine izin vermemelidir<\/strong>. Bunun yerine GmbH i\u00e7in ekonomik olarak neyin mant\u0131kl\u0131 oldu\u011funu <strong>objektif olarak incelemelidir<\/strong>. Bu y\u00fck\u00fcml\u00fcl\u00fck faaliyetlerinin t\u00fcm alanlar\u0131 i\u00e7in ge\u00e7erlidir.  <\/p>\n\n<p>Bu y\u00fck\u00fcml\u00fcl\u00fcklerin temel unsurlar\u0131 \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Titiz ve bilgili karar verme s\u00fcreci<\/strong><\/li>\n\n\n\n<li><strong>\u00c7\u0131kar \u00e7at\u0131\u015fmalar\u0131ndan ka\u00e7\u0131nma<\/strong><\/li>\n\n\n\n<li><strong>T\u00fcm eylemlerin \u015firketin refah\u0131na odaklanmas\u0131<\/strong><\/li>\n<\/ul>\n\n<p>Genel m\u00fcd\u00fcr bu ilkelere ayk\u0131r\u0131 davran\u0131rsa, sadece ekonomik zararlar de\u011fil, ayn\u0131 zamanda ki\u015fisel sorumluluk sonu\u00e7lar\u0131 da do\u011fabilir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wettbewerbsverbot-des-geschaftsfuhrers\">Genel m\u00fcd\u00fcr\u00fcn rekabet yasa\u011f\u0131<\/h3>\n\n<p>Genel m\u00fcd\u00fcr <strong>kanuni bir rekabet yasa\u011f\u0131na<\/strong> tabidir. \u015eirketin onay\u0131 olmadan, <strong>GmbH&#8217;n\u0131n faaliyet alan\u0131nda<\/strong> kendi hesab\u0131na veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filer hesab\u0131na i\u015f yapamaz. Ayr\u0131ca, <strong>GmbH&#8217;n\u0131n \u00e7\u0131karlar\u0131na ayk\u0131r\u0131<\/strong> olacak \u015fekilde rakip \u015firketlere kat\u0131lamaz veya orada faaliyet g\u00f6steremez.  <\/p>\n\n<p>Genel m\u00fcd\u00fcr rekabet yasa\u011f\u0131n\u0131 ihlal ederse, GmbH <strong>tazminat talep edebilir.<\/strong> Ayr\u0131ca genel m\u00fcd\u00fcr\u00fcn elde etti\u011fi menfaatleri iade etmesini veya i\u015flemin GmbH hesab\u0131na yap\u0131lm\u0131\u015f say\u0131lmas\u0131n\u0131 isteyebilir. Rekabet yasa\u011f\u0131 <strong>GmbH&#8217;y\u0131<\/strong>, genel m\u00fcd\u00fcr\u00fcn i\u015f f\u0131rsatlar\u0131n\u0131 kendine \u00e7ekmesine veya gizli bilgileri \u015firkete kar\u015f\u0131 kullanmas\u0131na kar\u015f\u0131 korur. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-interessenkonflikte-und-in-sich-geschafte\">\u00c7\u0131kar \u00c7at\u0131\u015fmalar\u0131 ve Kendiyle \u0130\u015flem Yapma<\/h3>\n\n<p>Genel m\u00fcd\u00fcr her zaman \u015firketin \u00e7\u0131kar\u0131na hareket etmeli ve <strong>\u00e7\u0131kar \u00e7at\u0131\u015fmalar\u0131ndan ka\u00e7\u0131nmal\u0131d\u0131r<\/strong>. Genel m\u00fcd\u00fcr\u00fcn bir i\u015flemin her iki taraf\u0131nda da yer ald\u0131\u011f\u0131, \u00f6rne\u011fin kendi ad\u0131na GmbH ile s\u00f6zle\u015fmeler akdetti\u011fi <strong>kendiyle i\u015flem yapma<\/strong> (In-sich-Gesch\u00e4fte) durumlar\u0131 \u00f6zellikle kritiktir. Bu t\u00fcr durumlar hukuken hassast\u0131r \u00e7\u00fcnk\u00fc ki\u015fisel \u00e7\u0131karlar\u0131n a\u011f\u0131r basmas\u0131 riski vard\u0131r.  <\/p>\n\n<p>Bu t\u00fcr i\u015flemler <strong>ancak<\/strong> \u015firket taraf\u0131ndan <strong>a\u00e7\u0131k\u00e7a izin verilmi\u015f veya sonradan onaylanm\u0131\u015fsa<\/strong> ya da <strong>\u015firket i\u00e7in her t\u00fcrl\u00fc tehlike d\u0131\u015flanm\u0131\u015fsa<\/strong> kabul edilebilir. Aksi takdirde <strong>ge\u00e7ersizlik ve ki\u015fisel sorumluluk<\/strong> riski do\u011far. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verwaltung-fremden-vermogens\">Ba\u015fkas\u0131na Ait Varl\u0131klar\u0131n Y\u00f6netimi<\/h3>\n\n<p>Genel m\u00fcd\u00fcr kendi paras\u0131n\u0131 de\u011fil, <strong>\u015firketin varl\u0131klar\u0131n\u0131<\/strong> y\u00f6netir. Rol\u00fcn\u00fcn en b\u00fcy\u00fck \u00f6zelliklerinden biri tam da budur. GmbH&#8217;n\u0131n varl\u0131klar\u0131 ve dolay\u0131s\u0131yla ortaklar \u00fczerinde do\u011frudan etkisi olan kararlar al\u0131r.  <\/p>\n\n<p>Bu sorumluluk, mali kaynaklar\u0131n \u00f6zellikle \u00f6zenli kullan\u0131m\u0131n\u0131 gerektirir. Genel m\u00fcd\u00fcr varl\u0131klar\u0131 <strong>sadece \u015firketin \u00e7\u0131kar\u0131na kullanabilir<\/strong>. Ki\u015fisel avantajlar veya yeterli temel olmaks\u0131z\u0131n al\u0131nan riskli kararlar kabul edilemez.  <\/p>\n\n<p>Bu alandaki tipik gereklilikler \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Mali kaynaklar\u0131n \u00f6zenli kullan\u0131m\u0131<\/strong><\/li>\n\n\n\n<li><strong>Gereksiz risklerden ka\u00e7\u0131nma<\/strong><\/li>\n\n\n\n<li><strong>Ki\u015fisel \u00e7\u0131karlar ile \u015firket \u00e7\u0131karlar\u0131 aras\u0131nda net ayr\u0131m<\/strong><\/li>\n<\/ul>\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\">\u201eHer eylem ekonomik olarak gerek\u00e7elendirilebilmelidir. Kararlar anla\u015f\u0131l\u0131r, \u00fczerinde d\u00fc\u015f\u00fcn\u00fclm\u00fc\u015f ve GmbH&#8217;n\u0131n en iyi \u00e7\u0131kar\u0131na olacak \u015fekilde al\u0131nmal\u0131d\u0131r. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-des-geschaftsfuhrers\">Genel M\u00fcd\u00fcr\u00fcn Sorumlulu\u011fu<\/h2>\n\n<p>GmbH esasen kendi bor\u00e7lar\u0131ndan kendisi sorumlu olsa da bu durum genel m\u00fcd\u00fcr\u00fcn tamamen korundu\u011fu anlam\u0131na gelmez. Genel m\u00fcd\u00fcr\u00fcn <strong>sorumlulu\u011fu \u015firketin organizasyonuyla bitmez<\/strong>. Temel norm <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P25\/NOR40173820\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG Madde 25<\/a>&#8216;te bulunur.  <\/p>\n\n<p>Genel m\u00fcd\u00fcr, <strong>y\u00fck\u00fcml\u00fcl\u00fcklerini ihlal etti\u011finde<\/strong> her zaman ki\u015fisel olarak sorumludur. Burada belirleyici olan, gerekli \u00f6zeni g\u00f6sterip g\u00f6stermedi\u011fidir. \u00d6zenli ve anla\u015f\u0131l\u0131r hareket eden ki\u015fi riskini \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131r.  <\/p>\n\n<p>Sorumlulu\u011fun temel ilkeleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Normal giri\u015fimcilik riskleri i\u00e7in sorumluluk yoktur<\/strong><\/li>\n\n\n\n<li><strong>Y\u00fck\u00fcml\u00fcl\u00fck ihlallerinde sorumluluk vard\u0131r<\/strong><\/li>\n\n\n\n<li><strong>\u00d6l\u00e7\u00fct, basiretli bir i\u015f adam\u0131n\u0131n \u00f6zenidir<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-gegenuber-der-gesellschaft\">\u015eirkete Kar\u015f\u0131 Sorumluluk<\/h3>\n\n<p>En \u00f6nemli sorumluluk, kendi GmbH&#8217;s\u0131 ile olan ili\u015fkiyi ilgilendirir. Genel m\u00fcd\u00fcr y\u00fck\u00fcml\u00fcl\u00fcklerini ihlal ederse, do\u011fan zarar\u0131 \u015firkete tazmin etmek zorundad\u0131r.<\/p>\n\n<p>Bu durum \u00f6zellikle <strong>\u00f6zensiz hareket etti\u011fi<\/strong>, yasal d\u00fczenlemeleri dikkate almad\u0131\u011f\u0131 veya \u00f6nemli kararlar\u0131 yeterli temel olmaks\u0131z\u0131n ald\u0131\u011f\u0131 durumlar\u0131 ilgilendirir. Organizasyonel hatalar da buna dahil olabilir. <\/p>\n\n<p>Zarar\u0131n kasten mi yoksa ihmal sonucu mu do\u011fdu\u011fu \u00f6nemli de\u011fildir. Sorumlulu\u011fun do\u011fmas\u0131 i\u00e7in hafif bir ihmal bile yeterli olabilir.<\/p>\n\n<p>Tipik durumlar \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hatal\u0131 organizasyon veya yetersiz kontrol<\/strong><\/li>\n\n\n\n<li><strong>Yasal y\u00fck\u00fcml\u00fcl\u00fcklerin ihlali<\/strong><\/li>\n\n\n\n<li><strong>\u00d6nemli kararlardaki ihmaller<\/strong><\/li>\n<\/ul>\n\n<p>\u015eirket bu gibi durumlarda genel m\u00fcd\u00fcre kar\u015f\u0131 aktif \u015fekilde harekete ge\u00e7ebilir. Bu sayede GmbH&#8217;n\u0131n \u00e7\u0131karlar\u0131n\u0131n korunmas\u0131 sa\u011flan\u0131r.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-haftung-gegenuber-dritten\">\u00dc\u00e7\u00fcnc\u00fc Ki\u015filere Kar\u015f\u0131 Sorumluluk<\/h3>\n\n<p>\u015eirkete kar\u015f\u0131 sorumlulu\u011fun yan\u0131 s\u0131ra genel m\u00fcd\u00fcr, <strong>\u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 da ki\u015fisel olarak sorumlu olabilir<\/strong>. Bunlar aras\u0131nda \u00f6zellikle alacakl\u0131lar, resmi makamlar veya GmbH&#8217;n\u0131n i\u015f ortaklar\u0131 yer al\u0131r. Bu sorumluluk, \u00f6zellikle genel m\u00fcd\u00fcr\u00fcn <strong>yasal koruma h\u00fck\u00fcmlerini ihlal etmesi<\/strong> durumunda do\u011far.  <\/p>\n\n<p>\u00d6zellikle s\u0131k rastlanan bir durum iflasla ilgilidir. \u00d6deme aczi veya borca bat\u0131kl\u0131k durumunda, <strong>iflas ba\u015fvurusu kusurlu bir gecikme olmaks\u0131z\u0131n yap\u0131lmal\u0131d\u0131r<\/strong>. \u0130flas ba\u015fvurusu \u00e7ok ge\u00e7 yap\u0131l\u0131rsa alacakl\u0131lar zarar g\u00f6rebilir. Bu t\u00fcr durumlarda genel m\u00fcd\u00fcr ki\u015fisel olarak sorumlu tutulabilir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-besondere-haftungsrisiken\">\u00d6zel Sorumluluk Riskleri<\/h3>\n\n<p>Genel sorumluluk kurallar\u0131n\u0131n yan\u0131 s\u0131ra, genel m\u00fcd\u00fcrler i\u00e7in uygulamada h\u0131zla <strong>ki\u015fisel sorumlulu\u011fa<\/strong> yol a\u00e7abilecek birden fazla <strong>somut risk alan\u0131<\/strong> vard\u0131r. Bunlar aras\u0131nda \u00f6zellikle <strong>\u00f6denmemi\u015f vergiler<\/strong>, <strong>\u00f6denmemi\u015f sosyal sigorta primleri<\/strong>, <strong>gecikmi\u015f iflas ba\u015fvurular\u0131<\/strong>, <strong>yasakl\u0131 sermaye iadesi<\/strong>, <strong>rekabet yasa\u011f\u0131n\u0131n<\/strong> ihlali, <strong>g\u00fcveni k\u00f6t\u00fcye kullanma<\/strong> ve y\u0131ll\u0131k finansal tablolar\u0131n <strong>hatal\u0131 veya gecikmi\u015f \u015fekilde a\u00e7\u0131klanmas\u0131<\/strong> yer al\u0131r. <\/p>\n\n<p>\u00d6zellikle <strong>kamu alacaklar\u0131 ve sosyal sigorta<\/strong> alan\u0131nda risk \u00e7ok y\u00fcksektir. \u00dccret vergileri, KDV, kurumlar vergisi veya sosyal sigorta primleri do\u011fru hesaplanmaz, zaman\u0131nda bildirilmez ya da s\u00fcresinde \u00f6denmezse, genel m\u00fcd\u00fcr <strong>ki\u015fisel olarak sorumlu olabilir<\/strong>. Bu, \u00f6zellikle mevcut kaynaklar kanuni \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri varken ba\u015fka ama\u00e7larla kullan\u0131ld\u0131\u011f\u0131nda ge\u00e7erlidir.  <\/p>\n\n<p>Bir di\u011fer temel sorumluluk alan\u0131 <strong>yasakl\u0131 sermaye iadesidir<\/strong>. Bu, GmbH varl\u0131klar\u0131n\u0131n <strong>emsale uygun bir edim kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n<\/strong> ortaklara veya onlara yak\u0131n ki\u015filere aktar\u0131lmas\u0131 halinde s\u00f6z konusu olur. Bu; <strong>a\u015f\u0131r\u0131 y\u00fcksek genel m\u00fcd\u00fcr \u00fccretleri<\/strong>, <strong>faizsiz krediler<\/strong>, <strong>teminats\u0131z bor\u00e7lar<\/strong>, <strong>a\u015f\u0131r\u0131 pahal\u0131 al\u0131mlar<\/strong>, <strong>de\u011ferinin alt\u0131nda sat\u0131\u015flar<\/strong> veya <strong>\u015firket kaynaklar\u0131ndan yap\u0131lan \u00f6zel \u00f6demeler<\/strong> yoluyla ger\u00e7ekle\u015febilir.  <\/p>\n\n<p>Genel m\u00fcd\u00fcr bu t\u00fcr i\u015flemleri <strong>aktif olarak engellemek<\/strong> zorundad\u0131r. \u015eirket varl\u0131klar\u0131n\u0131n hukuka ayk\u0131r\u0131 \u015fekilde ortaklara geri akmas\u0131na yol a\u00e7acak hi\u00e7bir \u00f6demeye onay veremez. Aksi halde <strong>GmbH&#8217;n\u0131n geri alma talepleri<\/strong>, <strong>ki\u015fisel sorumluluk<\/strong> ve kasten hareket edilmesi halinde ayr\u0131ca <strong>ceza hukuku kapsam\u0131ndaki sorumluluk<\/strong> riski do\u011far.  <\/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\">\u201eBu sorumluluk t\u00fcr\u00fc, sorumlulu\u011fun \u015firketin \u00f6tesine ge\u00e7ti\u011fini a\u00e7\u0131k\u00e7a g\u00f6sterir. Bu nedenle sorunlar\u0131 en ba\u015ftan \u00f6nlemek i\u00e7in \u00f6zenli hareket etmek esast\u0131r.\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-strafrechtliche-verantwortung-des-geschaftsfuhrers\">Genel m\u00fcd\u00fcr\u00fcn ceza hukuku kapsam\u0131ndaki sorumlulu\u011fu<\/h3>\n\n<p>Genel m\u00fcd\u00fcr <strong>yaln\u0131zca medeni hukuk bak\u0131m\u0131ndan sorumlu<\/strong> olmakla kalmaz, <strong>ceza hukuku bak\u0131m\u0131ndan da sorumlu<\/strong> olabilir. Ceza hukuku riskleri; \u015firket varl\u0131klar\u0131n\u0131 amac\u0131 d\u0131\u015f\u0131nda kullanmas\u0131, alacakl\u0131lara zarar vermesi, vergileri ka\u00e7\u0131rmas\u0131, sosyal sigorta primlerini \u00f6dememesi, te\u015fvikleri k\u00f6t\u00fcye kullanmas\u0131 veya kriz d\u00f6neminde varl\u0131k aktarmas\u0131 halinde ortaya \u00e7\u0131kar. <\/p>\n\n<p>\u00d6zellikle <strong>g\u00fcveni k\u00f6t\u00fcye kullanma, doland\u0131r\u0131c\u0131l\u0131k, hileli iflas, alacakl\u0131 menfaatlerinin a\u011f\u0131r ihmalle zedelenmesi, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ve \u00e7al\u0131\u015fan kesintilerinin \u00f6denmemesi<\/strong> \u00f6nem ta\u015f\u0131r. Ceza hukuku sorumlulu\u011fu her zaman somut davran\u0131\u015f\u0131n ayr\u0131nt\u0131l\u0131 \u015fekilde incelenmesini gerektirir. Bu nedenle genel m\u00fcd\u00fcr, riskli \u00f6demeleri, varl\u0131k aktar\u0131mlar\u0131n\u0131 ve ortaklardan gelen belirsiz talimatlar\u0131 belgelendirmeli ve hukuken inceletmelidir. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerliche-und-sozialversicherungsrechtliche-einordnung\">Vergi ve Sosyal G\u00fcvenlik Hukuku A\u00e7\u0131s\u0131ndan S\u0131n\u0131fland\u0131rma<\/h2>\n\n<p>Vergi ve sosyal sigorta hukuku bak\u0131m\u0131ndan s\u0131n\u0131fland\u0131rma, \u00f6zellikle genel m\u00fcd\u00fcr\u00fcn GmbH&#8217;ya ortak olup olmad\u0131\u011f\u0131na ve ortaklar\u0131n talimatlar\u0131na tabi olup olmad\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r. <strong>Ortakl\u0131\u011f\u0131 olmayan d\u0131\u015far\u0131dan bir genel m\u00fcd\u00fcr<\/strong> kural olarak \u00e7al\u0131\u015fan gibi de\u011ferlendirilir. <strong>\u00d6nemli paya sahip ortak-genel m\u00fcd\u00fcr<\/strong> ise, konumu daha giri\u015fimci nitelikte oldu\u011fundan vergi bak\u0131m\u0131ndan farkl\u0131 de\u011ferlendirilir.  <\/p>\n\n<p>Uygulamada \u00fc\u00e7 grup ay\u0131rt edilir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ortakl\u0131\u011f\u0131 olmayan d\u0131\u015far\u0131dan genel m\u00fcd\u00fcr<\/li>\n\n\n\n<li>Az\u0131nl\u0131k pay\u0131na sahip ortak-genel m\u00fcd\u00fcr<\/li>\n\n\n\n<li>\u00d6nemli paya sahip ortak-genel m\u00fcd\u00fcr<\/li>\n<\/ul>\n\n<p>Bu gruplar\u0131n her biri; \u00fccret vergisi, gelir vergisi, sosyal sigorta ve \u00fccret yan giderleri bak\u0131m\u0131ndan farkl\u0131 sonu\u00e7lar do\u011furur. S\u0131n\u0131fland\u0131rmada \u00f6zellikle pay oran\u0131, talimatlara ba\u011fl\u0131l\u0131k derecesi ve \u015firket organizasyonuna entegrasyon belirleyicidir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer-als-dienstnehmer\">Hizmet S\u00f6zle\u015fmeli \u00c7al\u0131\u015fan Olarak Genel M\u00fcd\u00fcr<\/h3>\n\n<p>Bir genel m\u00fcd\u00fcr vergi ve sosyal g\u00fcvenlik hukuku a\u00e7\u0131s\u0131ndan <strong>hizmet s\u00f6zle\u015fmeli \u00e7al\u0131\u015fan<\/strong> olarak s\u0131n\u0131fland\u0131r\u0131labilir. Bu durum, \u00f6zellikle <strong>talimatlara ba\u011fl\u0131 olarak \u00e7al\u0131\u015fmas\u0131<\/strong>, organizasyonel olarak \u015firkete dahil olmas\u0131 ve <strong>kendi giri\u015fimcilik riskini ta\u015f\u0131mamas\u0131<\/strong> halinde s\u00f6z konusudur. <\/p>\n\n<p>Bu konfig\u00fcrasyonda konumu klasik bir \u00e7al\u0131\u015fan\u0131nkine benzer. <strong>Gelir vergisi ve sosyal g\u00fcvenlik primlerinin<\/strong> kesildi\u011fi d\u00fczenli bir maa\u015f al\u0131r. 13. ve 14. maa\u015f gibi ikramiyeler de m\u00fcmk\u00fcn olabilir.    <\/p>\n\n<p>Genel m\u00fcd\u00fcr, ayn\u0131 zamanda \u015firketin bir organ\u0131 olmas\u0131na ra\u011fmen bir <strong>\u00e7al\u0131\u015fan<\/strong> gibi muamele g\u00f6r\u00fcr. Bu durum \u00f6zellikle ortaklar\u0131n stratejik kararlar\u0131 ald\u0131\u011f\u0131 ve genel m\u00fcd\u00fcr\u00fcn GmbH&#8217;nin g\u00fcnl\u00fck organizasyonuna dahil oldu\u011fu zamanlarda ortaya \u00e7\u0131kar. <\/p>\n\n<p>Bu s\u0131n\u0131fland\u0131rman\u0131n belirleyici \u00f6zellikleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklara kar\u015f\u0131 net talimat ba\u011f\u0131ml\u0131l\u0131\u011f\u0131<\/strong><\/li>\n\n\n\n<li><strong>\u0130\u015fletmeye sabit entegrasyon<\/strong><\/li>\n\n\n\n<li><strong>Kendi ekonomik riskinin olmamas\u0131<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-geschaftsfuhrer-als-selbststandiger\">Serbest \u00c7al\u0131\u015fan Olarak Genel M\u00fcd\u00fcr<\/h3>\n\n<p>Genel m\u00fcd\u00fcr\u00fcn <strong>giri\u015fimci olarak ba\u011f\u0131ms\u0131z hareket etmesi<\/strong> durumunda vaziyet farkl\u0131d\u0131r. Bu durumda serbest \u00e7al\u0131\u015fan olarak kabul edilir. <\/p>\n\n<p>Bu nedenle pratikte sadece \u201cGenel M\u00fcd\u00fcr\u201d unvan\u0131 de\u011fil, <strong>GmbH&#8217;deki somut pozisyon<\/strong> belirleyicidir. Hissedar oran\u0131, oy haklar\u0131, engelleyici az\u0131nl\u0131k, talimatlara ba\u011fl\u0131l\u0131k, i\u015fletmeye entegrasyon, devam eden \u00fccret ve ekonomik risk belirleyicidir.<\/p>\n\n<p>Kazan\u00e7lar bu durumda i\u015f\u00e7i \u00fccreti olarak de\u011fil, <strong>serbest meslek kazanc\u0131<\/strong> olarak de\u011ferlendirilir. Bu, genel m\u00fcd\u00fcr\u00fcn vergilerini kendisinin beyan etmesi ve klasik ikramiyeleri almamas\u0131 anlam\u0131na gelir. <\/p>\n\n<p>Bu se\u00e7enek daha fazla d\u00fczenleme alan\u0131 sunar ancak ayn\u0131 zamanda daha y\u00fcksek derecede ki\u015fisel sorumluluk gerektirir.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-beendigung-der-geschaftsfuhrerfunktion\">Genel M\u00fcd\u00fcrl\u00fck G\u00f6revinin Sona Ermesi<\/h2>\n\n<p>Genel m\u00fcd\u00fcrl\u00fck g\u00f6revi otomatik olarak de\u011fil, yaln\u0131zca belirli <strong>hukuki olaylar<\/strong> neticesinde sona erer. En yayg\u0131n bi\u00e7im, <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P16\/NOR40070211\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG (Limited \u015eirketler Kanunu) Madde 16<\/a> uyar\u0131nca <strong>ortaklar taraf\u0131ndan g\u00f6revden al\u0131nmad\u0131r<\/strong>. <\/p>\n\n<p>Atama karar\u0131, prensip olarak ortaklar kurulu karar\u0131yla her zaman geri \u00e7ekilebilir. Ancak genel m\u00fcd\u00fcr <strong>\u015firket s\u00f6zle\u015fmesi<\/strong> ile atanm\u0131\u015fsa, g\u00f6revden alma <strong>hakl\u0131 nedenlerle s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f<\/strong> olabilir. <\/p>\n\n<p>Bunun yan\u0131 s\u0131ra, genel m\u00fcd\u00fcr kendisi de harekete ge\u00e7ebilir ve g\u00f6revini <strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P16a\/NOR40258363\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG \u00a7 16a<\/a> uyar\u0131nca istifa ederek sona erdirebilir<\/strong>. Genel m\u00fcd\u00fcr\u00fcn \u00f6l\u00fcm\u00fc veya yasal bir d\u0131\u015flama nedeninin bulunmas\u0131 durumunda, g\u00f6rev <strong>otomatik olarak<\/strong> sona erer. Bu, belirli <strong>yasal ko\u015fullar<\/strong> olu\u015ftu\u011funda ayr\u0131 bir karar olmaks\u0131z\u0131n ger\u00e7ekle\u015fir.  <\/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\u0131\u015far\u0131ya kar\u015f\u0131 hukuki g\u00fcvenli\u011fin sa\u011flanmas\u0131 i\u00e7in g\u00f6revin sona ermesi her zaman net bir \u015fekilde belgelenmeli ve ticaret siciline tescil edilmelidir.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-abberufung-durch-gesellschafter\">Ortaklar taraf\u0131ndan g\u00f6revden alma<\/h3>\n\n<p>Ortaklar, genel m\u00fcd\u00fcr\u00fc her zaman <strong>karar yoluyla g\u00f6revden alabilirler<\/strong>. \u015eirket s\u00f6zle\u015fmesinde aksine bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 s\u00fcrece, karar genellikle <strong>salt \u00e7o\u011funlukla<\/strong> al\u0131n\u0131r. Bu imkan, Limited \u015eirket (GmbH) b\u00fcnyesindeki en \u00f6nemli denetim haklar\u0131ndan biridir.  <\/p>\n\n<p>G\u00f6revden alma karar\u0131n\u0131n tebli\u011fi ile genel m\u00fcd\u00fcr, \u015firketin organ\u0131 olma s\u0131fat\u0131n\u0131 kaybeder. Bu, art\u0131k <strong>GmbH ad\u0131na i\u015flem yapamayaca\u011f\u0131<\/strong> anlam\u0131na gelir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-rucktritt-des-geschaftsfuhrers\">Genel m\u00fcd\u00fcr\u00fcn istifas\u0131<\/h3>\n\n<p>Genel m\u00fcd\u00fcr, istifas\u0131n\u0131 beyan ederek g\u00f6revini <strong>kendi iste\u011fiyle sonland\u0131rabilir<\/strong>. Bu hakka her zaman sahiptir, ancak belirli \u015fekli \u015fartlara uymas\u0131 gerekir. <\/p>\n\n<p>\u0130stifa, <strong>genel kurula veya t\u00fcm ortaklara beyan edilmelidir<\/strong>. Hakl\u0131 bir neden olmaks\u0131z\u0131n istifa ancak <strong>14 g\u00fcn sonra<\/strong>, hakl\u0131 bir neden varsa <strong>derhal<\/strong> ge\u00e7erlilik kazan\u0131r. <\/p>\n\n<p>Ayr\u0131ca, istifa <strong>zamans\u0131z<\/strong> yap\u0131lmamal\u0131d\u0131r. Genel m\u00fcd\u00fcr, GmbH&#8217;yi nesnel bir neden olmaks\u0131z\u0131n kritik bir durumda i\u015f yapamaz hale getirecek veya <strong>\u00f6ng\u00f6r\u00fclebilir bir zarara yol a\u00e7acak<\/strong> \u015fekilde g\u00f6revini sona erdiremez. \u0130stifa yine de zamans\u0131z yap\u0131l\u0131rsa, bu <strong>tazminat taleplerine yol a\u00e7abilir.<\/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>Genel m\u00fcd\u00fcrl\u00fck g\u00f6revi <strong>kapsaml\u0131 haklar\u0131n yan\u0131 s\u0131ra \u00f6nemli riskleri<\/strong> de beraberinde getirir. Bir\u00e7ok hata kas\u0131ttan de\u011fil, bilgisizlikten veya belirsiz yap\u0131lardan kaynaklan\u0131r. \u0130\u015fte tam bu noktada <strong>avukatl\u0131k deste\u011fi<\/strong> devreye girer.  <\/p>\n\n<p>Deneyimli bir avukat, rol\u00fcn\u00fcz\u00fc <strong>hukuki a\u00e7\u0131dan g\u00fcvenli ve \u00f6ng\u00f6r\u00fcl\u00fc<\/strong> bir \u015fekilde y\u00fcr\u00fctmenizi sa\u011flar. Kararlar\u0131n\u0131zda net bir y\u00f6nlendirme al\u0131r ve uygulamada s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131lan tipik sorumluluk tuzaklar\u0131ndan ka\u00e7\u0131n\u0131rs\u0131n\u0131z. <\/p>\n\n<p>Somut avantajlar\u0131n\u0131z:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00fcnl\u00fck i\u015f hayat\u0131nda hukuki a\u00e7\u0131dan g\u00fcvenli kararlar<\/strong><\/li>\n\n\n\n<li><strong>Ki\u015fisel sorumluluk risklerinin erkenden \u00f6nlenmesi<\/strong><\/li>\n\n\n\n<li><strong>S\u00f6zle\u015fmelerde ve \u015firketler hukuku sorular\u0131nda net yap\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\">\u201e\u00d6zellikle sorumluluk, iflas veya ortaklar aras\u0131 anla\u015fmazl\u0131klar gibi karma\u015f\u0131k konularda profesyonel destek almak faydal\u0131d\u0131r. G\u00fcven kazan\u0131rs\u0131n\u0131z ve i\u015fletme y\u00f6netimine daha fazla odaklanabilirsiniz.\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-gf_gmbh_faq_hp 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\\\/bir-gmbhnin-genel-muduru\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Bir GmbH'n\\u0131n ka\\u00e7 genel m\\u00fcd\\u00fcr\\u00fc olmal\\u0131d\\u0131r?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bir GmbH'nin en az bir genel m\\u00fcd\\u00fcr\\u00fc olmal\\u0131d\\u0131r. Genel m\\u00fcd\\u00fcr olmadan, t\\u00fczel ki\\u015filik olarak kendi ba\\u015f\\u0131na hareket edemedi\\u011fi i\\u00e7in i\\u015f yapamaz. Ancak birden fazla genel m\\u00fcd\\u00fcr de atanabilir. Birden fazla genel m\\u00fcd\\u00fcr\\u00fcn \\u00f6ng\\u00f6r\\u00fcl\\u00fcp g\\u00f6r\\u00fclmedi\\u011fi, \\u015firket s\\u00f6zle\\u015fmesinden veya daha sonraki ortaklar kurulu kararlar\\u0131ndan anla\\u015f\\u0131l\\u0131r.\"}},{\"@type\":\"Question\",\"name\":\"Kimler bir GmbH'n\\u0131n genel m\\u00fcd\\u00fcr\\u00fc olabilir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Genel m\\u00fcd\\u00fcr olarak yaln\\u0131zca ger\\u00e7ek ve fiil ehliyetine sahip bir ki\\u015fi atanabilir. T\\u00fczel ki\\u015filer bu g\\u00f6revi \\u00fcstlenemezler. Ayr\\u0131ca, yasal engel te\\u015fkil eden durumlar\\u0131n bulunmamas\\u0131 gerekir. Bu nedenle belirleyici olan sadece ortaklar\\u0131n onay\\u0131 de\\u011fil, ayn\\u0131 zamanda GmbH Kanunu uyar\\u0131nca ki\\u015fisel uygunluktur.   \"}},{\"@type\":\"Question\",\"name\":\"Bir genel m\\u00fcd\\u00fcr GmbH'y\\u0131 her zaman tek ba\\u015f\\u0131na temsil edebilir mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bu, GmbH'nin temsil d\\u00fczenlemesine ba\\u011fl\\u0131d\\u0131r. Tek temsil \\u00f6ng\\u00f6r\\u00fcl\\u00fcyorsa, genel m\\u00fcd\\u00fcr tek ba\\u015f\\u0131na hareket edebilir. M\\u00fc\\u015fterek temsil durumunda, birden fazla genel m\\u00fcd\\u00fcr\\u00fcn birlikte hareket etmesi gerekir. \\u015eirket s\\u00f6zle\\u015fmesi ve ticaret siciline kay\\u0131t belirleyicidir.\"}},{\"@type\":\"Question\",\"name\":\"Y\\u00f6netim ve temsil aras\\u0131ndaki fark nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Y\\u00f6netim, GmbH'nin i\\u00e7 ili\\u015fkilerini ilgilendirir. Bununla kastedilen, t\\u00fcm i\\u00e7 kararlar, organizasyonel \\u00f6nlemler ve ortaklar kurulu kararlar\\u0131n\\u0131n uygulanmas\\u0131d\\u0131r. Temsil ise d\\u0131\\u015f ili\\u015fkileri, yani m\\u00fc\\u015fteriler, yetkililer, mahkemeler veya s\\u00f6zle\\u015fme ortaklar\\u0131 kar\\u015f\\u0131s\\u0131nda hukuken ge\\u00e7erli bir \\u015fekilde hareket etmeyi ilgilendirir. Bu ayr\\u0131m \\u00f6nemlidir, \\u00e7\\u00fcnk\\u00fc i\\u00e7 k\\u0131s\\u0131tlamalar d\\u0131\\u015far\\u0131ya kar\\u015f\\u0131 her zaman ge\\u00e7erli de\\u011fildir.\"}},{\"@type\":\"Question\",\"name\":\"Bir genel m\\u00fcd\\u00fcr kendi \\u00f6zel mal varl\\u0131\\u011f\\u0131yla sorumlu mudur?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet, bir genel m\\u00fcd\\u00fcr yasal g\\u00f6revlerini ihlal eder ve bu nedenle bir zarar olu\\u015fursa, kendi \\u00f6zel mal varl\\u0131\\u011f\\u0131yla sorumlu olabilir. Sorumluluk GmbH'ye, alacakl\\u0131lara, yetkililere veya sosyal g\\u00fcvenlik kurumlar\\u0131na kar\\u015f\\u0131 do\\u011fabilir. Bu nedenle GmbH, genel m\\u00fcd\\u00fcr\\u00fc ki\\u015fisel olarak otomatik olarak korumaz. Belirleyici olan, genel m\\u00fcd\\u00fcr\\u00fcn dikkatli, yasalara uygun ve \\u015firketin menfaatleri do\\u011frultusunda hareket edip etmedi\\u011fidir.   \"}},{\"@type\":\"Question\",\"name\":\"Bir genel m\\u00fcd\\u00fcr\\u00fcn ayn\\u0131 zamanda GmbH'nin orta\\u011f\\u0131 olmas\\u0131 gerekir mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hay\\u0131r, bir genel m\\u00fcd\\u00fcr\\u00fcn ortak olmas\\u0131 gerekmez. \\u015eirket d\\u0131\\u015f\\u0131ndan bir ki\\u015fi de genel m\\u00fcd\\u00fcr olarak atanabilir. Tersine, bir ortak da genel m\\u00fcd\\u00fcr olabilir. Bu nedenle hukuki s\\u0131n\\u0131fland\\u0131rma i\\u00e7in yabanc\\u0131 genel m\\u00fcd\\u00fcr ile ortak-genel m\\u00fcd\\u00fcr aras\\u0131nda ayr\\u0131m yapmak gerekir.   \"}},{\"@type\":\"Question\",\"name\":\"Bir GmbH'nin genel m\\u00fcd\\u00fcr\\u00fc kalmazsa ne olur?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bir GmbH'nin i\\u015f yapabilmesi i\\u00e7in en az bir genel m\\u00fcd\\u00fcr\\u00fc olmas\\u0131 gerekir. Genel m\\u00fcd\\u00fcr eksikli\\u011fi durumunda, \\u00f6nemli beyanlar, ba\\u015fvurular ve kararlar engellenebilir. Acil durumlarda mahkeme ge\\u00e7ici bir genel m\\u00fcd\\u00fcr atayabilir. Bu nedenle \\u015firket, her g\\u00f6revden almay\\u0131, her istifay\\u0131 ve her yeni atamay\\u0131 zaman\\u0131nda planlamal\\u0131d\\u0131r.   \"}},{\"@type\":\"Question\",\"name\":\"Ticari hukuk genel m\\u00fcd\\u00fcr\\u00fc ile ticari faaliyet genel m\\u00fcd\\u00fcr\\u00fc aras\\u0131ndaki fark nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ticaret hukuku genel m\\u00fcd\\u00fcr\\u00fc, GmbH'nin organ\\u0131d\\u0131r ve \\u015firketi ile d\\u0131\\u015far\\u0131ya kar\\u015f\\u0131 temsilini y\\u00f6netir. Ticari ruhsat hukuku genel m\\u00fcd\\u00fcr\\u00fc ise ticari ruhsat hukuku d\\u00fczenlemelerine uyumdan sorumludur. Her iki fonksiyon da tek bir ki\\u015fide birle\\u015febilir, ancak bu zorunlu de\\u011fildir. Ticari ruhsat hukuku genel m\\u00fcd\\u00fcr\\u00fc, ticaret hukuku genel m\\u00fcd\\u00fcr\\u00fcn\\u00fc bu nedenle de\\u011fi\\u015ftirmez, aksine onu tamamlar.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q1 \" 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&#8217;n\u0131n ka\u00e7 genel m\u00fcd\u00fcr\u00fc olmal\u0131d\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bir GmbH&#8217;nin en az bir genel m\u00fcd\u00fcr\u00fc olmal\u0131d\u0131r. Genel m\u00fcd\u00fcr olmadan, t\u00fczel ki\u015filik olarak kendi ba\u015f\u0131na hareket edemedi\u011fi i\u00e7in i\u015f yapamaz. Ancak birden fazla genel m\u00fcd\u00fcr de atanabilir. Birden fazla genel m\u00fcd\u00fcr\u00fcn \u00f6ng\u00f6r\u00fcl\u00fcp g\u00f6r\u00fclmedi\u011fi, \u015firket s\u00f6zle\u015fmesinden veya daha sonraki ortaklar kurulu kararlar\u0131ndan anla\u015f\u0131l\u0131r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q2 \" 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\">Kimler bir GmbH&#8217;n\u0131n genel m\u00fcd\u00fcr\u00fc olabilir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Genel m\u00fcd\u00fcr olarak yaln\u0131zca ger\u00e7ek ve fiil ehliyetine sahip bir ki\u015fi atanabilir. T\u00fczel ki\u015filer bu g\u00f6revi \u00fcstlenemezler. Ayr\u0131ca, yasal engel te\u015fkil eden durumlar\u0131n bulunmamas\u0131 gerekir. Bu nedenle belirleyici olan sadece ortaklar\u0131n onay\u0131 de\u011fil, ayn\u0131 zamanda GmbH Kanunu uyar\u0131nca ki\u015fisel uygunluktur.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q4 \" 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 genel m\u00fcd\u00fcr GmbH&#8217;y\u0131 her zaman tek ba\u015f\u0131na temsil edebilir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bu, GmbH&#8217;nin temsil d\u00fczenlemesine ba\u011fl\u0131d\u0131r. Tek temsil \u00f6ng\u00f6r\u00fcl\u00fcyorsa, genel m\u00fcd\u00fcr tek ba\u015f\u0131na hareket edebilir. M\u00fc\u015fterek temsil durumunda, birden fazla genel m\u00fcd\u00fcr\u00fcn birlikte hareket etmesi gerekir. \u015eirket s\u00f6zle\u015fmesi ve ticaret siciline kay\u0131t belirleyicidir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q5 \" 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\">Y\u00f6netim ve temsil aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Y\u00f6netim, GmbH&#8217;nin i\u00e7 ili\u015fkilerini ilgilendirir. Bununla kastedilen, t\u00fcm i\u00e7 kararlar, organizasyonel \u00f6nlemler ve ortaklar kurulu kararlar\u0131n\u0131n uygulanmas\u0131d\u0131r. Temsil ise d\u0131\u015f ili\u015fkileri, yani m\u00fc\u015fteriler, yetkililer, mahkemeler veya s\u00f6zle\u015fme ortaklar\u0131 kar\u015f\u0131s\u0131nda hukuken ge\u00e7erli bir \u015fekilde hareket etmeyi ilgilendirir. Bu ayr\u0131m \u00f6nemlidir, \u00e7\u00fcnk\u00fc i\u00e7 k\u0131s\u0131tlamalar d\u0131\u015far\u0131ya kar\u015f\u0131 her zaman ge\u00e7erli de\u011fildir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q6 \" 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 genel m\u00fcd\u00fcr kendi \u00f6zel mal varl\u0131\u011f\u0131yla sorumlu mudur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet, bir genel m\u00fcd\u00fcr yasal g\u00f6revlerini ihlal eder ve bu nedenle bir zarar olu\u015fursa, kendi \u00f6zel mal varl\u0131\u011f\u0131yla sorumlu olabilir. Sorumluluk GmbH&#8217;ye, alacakl\u0131lara, yetkililere veya sosyal g\u00fcvenlik kurumlar\u0131na kar\u015f\u0131 do\u011fabilir. Bu nedenle GmbH, genel m\u00fcd\u00fcr\u00fc ki\u015fisel olarak otomatik olarak korumaz. Belirleyici olan, genel m\u00fcd\u00fcr\u00fcn dikkatli, yasalara uygun ve \u015firketin menfaatleri do\u011frultusunda hareket edip etmedi\u011fidir.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q7 \" 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 genel m\u00fcd\u00fcr\u00fcn ayn\u0131 zamanda GmbH&#8217;nin orta\u011f\u0131 olmas\u0131 gerekir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r, bir genel m\u00fcd\u00fcr\u00fcn ortak olmas\u0131 gerekmez. \u015eirket d\u0131\u015f\u0131ndan bir ki\u015fi de genel m\u00fcd\u00fcr olarak atanabilir. Tersine, bir ortak da genel m\u00fcd\u00fcr olabilir. Bu nedenle hukuki s\u0131n\u0131fland\u0131rma i\u00e7in yabanc\u0131 genel m\u00fcd\u00fcr ile ortak-genel m\u00fcd\u00fcr aras\u0131nda ayr\u0131m yapmak gerekir.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q8 \" 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&#8217;nin genel m\u00fcd\u00fcr\u00fc kalmazsa ne olur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bir GmbH&#8217;nin i\u015f yapabilmesi i\u00e7in en az bir genel m\u00fcd\u00fcr\u00fc olmas\u0131 gerekir. Genel m\u00fcd\u00fcr eksikli\u011fi durumunda, \u00f6nemli beyanlar, ba\u015fvurular ve kararlar engellenebilir. Acil durumlarda mahkeme ge\u00e7ici bir genel m\u00fcd\u00fcr atayabilir. Bu nedenle \u015firket, her g\u00f6revden almay\u0131, her istifay\u0131 ve her yeni atamay\u0131 zaman\u0131nda planlamal\u0131d\u0131r.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-gf_hp_q9 \" 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\">Ticari hukuk genel m\u00fcd\u00fcr\u00fc ile ticari faaliyet genel m\u00fcd\u00fcr\u00fc aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ticaret hukuku genel m\u00fcd\u00fcr\u00fc, GmbH&#8217;nin organ\u0131d\u0131r ve \u015firketi ile d\u0131\u015far\u0131ya kar\u015f\u0131 temsilini y\u00f6netir. Ticari ruhsat hukuku genel m\u00fcd\u00fcr\u00fc ise ticari ruhsat hukuku d\u00fczenlemelerine uyumdan sorumludur. Her iki fonksiyon da tek bir ki\u015fide birle\u015febilir, ancak bu zorunlu de\u011fildir. Ticari ruhsat hukuku genel m\u00fcd\u00fcr\u00fc, ticaret hukuku genel m\u00fcd\u00fcr\u00fcn\u00fc bu nedenle de\u011fi\u015ftirmez, aksine onu tamamlar.<\/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":"Bir GmbH&#8217;n\u0131n Genel M\u00fcd\u00fcr\u00fc Bir GmbH&#8217;n\u0131n genel m\u00fcd\u00fcr\u00fc, GmbHG (GmbH Kanunu) Madde 15 uyar\u0131nca, limited \u015firketin kanunen \u00f6ng\u00f6r\u00fclen y\u00f6netim ve temsil organ\u0131d\u0131r. GmbH, t\u00fczel ki\u015fi olarak kendi ba\u015f\u0131na hareket edemedi\u011fi &#8230;","protected":false},"author":94,"featured_media":147428,"parent":42384,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[920],"tags":[],"class_list":["post-147425","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\/Geschaeftsfuehrer.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Geschaeftsfuehrer-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":"Bir GmbH&#8217;n\u0131n Genel M\u00fcd\u00fcr\u00fc Bir GmbH&#8217;n\u0131n genel m\u00fcd\u00fcr\u00fc, GmbHG (GmbH Kanunu) Madde 15 uyar\u0131nca, limited \u015firketin kanunen \u00f6ng\u00f6r\u00fclen y\u00f6netim ve temsil organ\u0131d\u0131r. GmbH, t\u00fczel ki\u015fi olarak kendi ba\u015f\u0131na hareket edemedi\u011fi ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/147425","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=147425"}],"version-history":[{"count":3,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/147425\/revisions"}],"predecessor-version":[{"id":161517,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/147425\/revisions\/161517"}],"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\/147428"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=147425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=147425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=147425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}