{"id":148044,"date":"2026-04-24T12:00:00","date_gmt":"2026-04-24T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sirket-kurulusu\/gmbhnin-denetim-kurulu\/"},"modified":"2026-06-03T19:08:27","modified_gmt":"2026-06-03T17:08:27","slug":"gmbhnin-denetim-kurulu","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/sirket-kurulusu\/gmbhnin-denetim-kurulu\/","title":{"rendered":"GmbH&#8217;nin Denetim Kurulu"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH&#8217;nin Denetim Kurulu<\/h2><ul><li><a href=\"#h-aufsichtsrat-einer-gmbh\" data-level=\"2\">GmbH&#8217;nin Denetim Kurulu<\/a><ul><li><a href=\"#h-stellung-als-kontrollorgan-der-gesellschaft\" data-level=\"3\">\u015eirketin Denetim Organ\u0131 Olarak Konumu<\/a><\/li><li><a href=\"#h-abgrenzung-zur-geschaftsfuhrung-und-generalversammlung\" data-level=\"3\">Genel M\u00fcd\u00fcrl\u00fck ve Genel Kurul&#8217;dan Ayr\u0131m\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-gesetzliche-pflicht-zur-einrichtung-eines-aufsichtsrats\" data-level=\"2\">Denetim Kurulu Kurma Yasal Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/a><ul><li><a href=\"#h-voraussetzungen-nach-29-gmbhg\" data-level=\"3\">\u00a7 29 GmbHG Uyar\u0131nca \u00d6n Ko\u015fullar<\/a><\/li><li><a href=\"#h-berechnung-der-arbeitnehmerzahl\" data-level=\"3\">\u00c7al\u0131\u015fan say\u0131s\u0131n\u0131n hesaplanmas\u0131<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-aufsichtsratspflicht\" data-level=\"3\">Denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden istisnalar<\/a><\/li><li><a href=\"#h-besonderheiten-bei-konzernen-und-beteiligungen\" data-level=\"3\">Konsern ve \u0130\u015ftirakler A\u00e7\u0131s\u0131ndan \u00d6zellikler<\/a><\/li><li><a href=\"#h-aufsichtsrat-bei-gmbh-amp-co-kg\" data-level=\"3\">GmbH &#038; Co KG&#8217;de Denetim Kurulu<\/a><\/li><\/ul><\/li><li><a href=\"#h-freiwilliger-aufsichtsrat-in-der-gmbh\" data-level=\"2\">GmbH&#8217;de G\u00f6n\u00fcll\u00fc Denetim Kurulu<\/a><ul><li><a href=\"#h-obligatorische-regelung-im-gesellschaftsvertrag\" data-level=\"3\">\u015eirket S\u00f6zle\u015fmesinde Zorunlu D\u00fczenleme<\/a><\/li><li><a href=\"#h-nachtragliche-einfuhrung-und-anderung\" data-level=\"3\">Sonradan Kurulmas\u0131 ve De\u011fi\u015ftirilmesi<\/a><\/li><\/ul><\/li><li><a href=\"#h-bestellung-und-zusammensetzung-des-aufsichtsrats\" data-level=\"2\">Denetim Kurulu&#8217;nun Atanmas\u0131 ve Yap\u0131s\u0131<\/a><ul><li><a href=\"#h-voraussetzungen-fur-aufsichtsratsmitglieder\" data-level=\"3\">Denetim Kurulu \u00dcyeleri \u0130\u00e7in \u00d6n Ko\u015fullar<\/a><\/li><li><a href=\"#h-amtsdauer-und-abberufung\" data-level=\"3\">G\u00f6rev S\u00fcresi ve G\u00f6revden Alma<\/a><\/li><\/ul><\/li><li><a href=\"#h-aufgaben-und-befugnisse-des-aufsichtsrats\" data-level=\"2\">Denetim Kurulu&#8217;nun G\u00f6revleri ve Yetkileri<\/a><ul><li><a href=\"#h-berichte-der-geschaftsfuhrung-an-den-aufsichtsrat\" data-level=\"3\">Genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetim kuruluna raporlar\u0131<\/a><\/li><li><a href=\"#h-prufung-von-jahresabschluss-und-berichten\" data-level=\"3\">Mali tablolar\u0131n ve raporlar\u0131n denetimi<\/a><\/li><li><a href=\"#h-zustimmungspflichtige-geschafte\" data-level=\"3\">Onay Gerektiren \u0130\u015flemler<\/a><\/li><li><a href=\"#h-vertretung-der-gesellschaft-in-besonderen-fallen\" data-level=\"3\">\u00d6zel Durumlarda \u015eirketin Temsili<\/a><\/li><\/ul><\/li><li><a href=\"#h-organisation-und-arbeitsweise-des-aufsichtsrats\" data-level=\"2\">Denetim Kurulu&#8217;nun Organizasyonu ve \u00c7al\u0131\u015fma \u015eekli<\/a><ul><li><a href=\"#h-vorsitz-und-interne-struktur\" data-level=\"3\">Ba\u015fkanl\u0131k ve \u0130\u00e7 Yap\u0131<\/a><\/li><li><a href=\"#h-sitzungen-und-beschlussfassung\" data-level=\"3\">Toplant\u0131lar ve Karar Alma<\/a><\/li><li><a href=\"#h-ausschusse-und-interne-organisation\" data-level=\"3\">Komiteler ve \u0130\u00e7 Organizasyon<\/a><\/li><li><a href=\"#h-prufungsausschuss-im-aufsichtsrat\" data-level=\"3\">Denetim kurulunda denetim komitesi<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-und-verantwortung-des-aufsichtsrats\" data-level=\"2\">Denetim Kurulu&#8217;nun Sorumlulu\u011fu ve Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/a><ul><li><a href=\"#h-sorgfaltspflichten-der-mitglieder\" data-level=\"3\">\u00dcyelerin \u00d6zen Y\u00fck\u00fcml\u00fcl\u00fckleri<\/a><\/li><li><a href=\"#h-verhaltnis-zur-verantwortung-der-geschaftsfuhrung\" data-level=\"3\">Genel M\u00fcd\u00fcrl\u00fck Sorumlulu\u011fu ile \u0130li\u015fkisi<\/a><\/li><\/ul><\/li><li><a href=\"#h-bedeutung-des-gesellschaftsvertrags-fur-den-aufsichtsrat\" data-level=\"2\">\u015eirket S\u00f6zle\u015fmesinin Denetim Kurulu \u0130\u00e7in \u00d6nemi<\/a><\/li><li><a href=\"#h-folgen-bei-fehlendem-aufsichtsrat-trotz-pflicht\" data-level=\"2\">Y\u00fck\u00fcml\u00fcl\u00fc\u011fe Ra\u011fmen Denetim Kurulu Bulunmamas\u0131n\u0131n Sonu\u00e7lar\u0131<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-aufsichtsrat-einer-gmbh\">GmbH&#8217;nin Denetim Kurulu<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 29 GmbHG<\/strong> uyar\u0131nca <strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P29\/NOR40181337\" target=\"_blank\" rel=\"noreferrer noopener\">bir GmbH&#8217;nin Denetim Kurulu<\/a><\/strong>, \u00f6ncelikle <strong>genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetleyen<\/strong> \u015firketin <strong>bir denetim organ\u0131d\u0131r<\/strong>. Avusturya hukukuna g\u00f6re, \u00a7 29 GmbHG&#8217;nin yasal ko\u015fullar\u0131ndan biri kar\u015f\u0131land\u0131\u011f\u0131nda bir denetim kurulu <strong>zorunlu olarak<\/strong> kurulmal\u0131d\u0131r. Bu ko\u015fullar mevcut de\u011filse, yine de <strong>\u015firket s\u00f6zle\u015fmesinde g\u00f6n\u00fcll\u00fc olarak bir denetim kurulu \u00f6ng\u00f6r\u00fclebilir<\/strong>. Temel g\u00f6revi, genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc s\u00fcrekli denetlemek, raporlar talep etmek ve belirli \u00f6nemli i\u015flemler i\u00e7in onay vermektir.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\"><strong>GmbH&#8217;nin Denetim Kurulu<\/strong>, <strong>genel m\u00fcd\u00fcrleri denetleyen<\/strong> organd\u0131r. Baz\u0131 GmbH&#8217;lerde <strong>yasal olarak zorunludur<\/strong> ve di\u011fer durumlarda <strong>\u015firket s\u00f6zle\u015fmesi yoluyla g\u00f6n\u00fcll\u00fc olarak<\/strong> kurulabilir. <\/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\/Aufsichtsrat-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat.webp\" alt=\"GmbH'nin Denetim Kurulu basit\u00e7e a\u00e7\u0131klanm\u0131\u015ft\u0131r: \u00a7 29 GmbHG uyar\u0131nca y\u00fck\u00fcml\u00fcl\u00fck, \u00f6n ko\u015fullar, g\u00f6revler ve sorumluluk anla\u015f\u0131l\u0131r bir \u015fekilde sunulmu\u015ftur\" >\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\">\u201eDenetim kurulu, GmbH&#8217;de de salt bir formalite organ\u0131 de\u011fil, yasal olarak a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015f bir denetim arac\u0131d\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-stellung-als-kontrollorgan-der-gesellschaft\">\u015eirketin Denetim Organ\u0131 Olarak Konumu<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH&#8217;nin Denetim Kurulu<\/strong>, \u015firket i\u00e7inde <strong>ba\u011f\u0131ms\u0131z bir denetim organ\u0131<\/strong> olarak merkezi bir rol \u00fcstlenir. <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P30j\/NOR40167762\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 30j GmbHG<\/a> uyar\u0131nca temel g\u00f6revi, <strong>genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn faaliyetlerini s\u00fcrekli olarak denetlemek<\/strong> ve bunun \u015firketin \u00e7\u0131karlar\u0131 do\u011frultusunda hareket etmesini sa\u011flamakt\u0131r. B\u00f6ylece denetim kurulu, yanl\u0131\u015f geli\u015fmeleri erken tespit edecek <strong>\u00f6nemli bir denetim mekanizmas\u0131<\/strong> olu\u015fturur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ekonomik kararlar\u0131n anla\u015f\u0131l\u0131r olup olmad\u0131\u011f\u0131n\u0131 ve yasal gerekliliklere uyulup uyulmad\u0131\u011f\u0131n\u0131 denetler. Ayn\u0131 zamanda d\u00fczenli olarak i\u015f durumu hakk\u0131nda rapor verdi\u011fi i\u00e7in <strong>ortaklara kar\u015f\u0131 \u015feffafl\u0131k<\/strong> sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu, <strong>genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc yasal olarak \u00f6ng\u00f6r\u00fclen denetim ara\u00e7lar\u0131yla denetler<\/strong>. Bunlar aras\u0131nda genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn raporlar\u0131, belgelere eri\u015fim, mali tablolar\u0131n ve faaliyet raporunun denetimi, belirli i\u015flemler i\u00e7in onay gereklilikleri ve genel kurula raporlama yer al\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu bu s\u00fcre\u00e7te genel m\u00fcd\u00fcrl\u00fc\u011fe aktif olarak m\u00fcdahale etmez, ancak denetler, de\u011ferlendirir ve e\u015flik eder. Bu a\u00e7\u0131k ayr\u0131m, \u00e7\u0131kar \u00e7at\u0131\u015fmalar\u0131n\u0131 \u00f6nler ve <strong>\u015firket y\u00f6netiminin istikrar\u0131n\u0131<\/strong> g\u00fc\u00e7lendirir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgrenzung-zur-geschaftsfuhrung-und-generalversammlung\">Genel M\u00fcd\u00fcrl\u00fck ve Genel Kurul&#8217;dan Ayr\u0131m\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH&#8217;nin \u00fc\u00e7 merkezi organ\u0131<\/strong>, her biri a\u00e7\u0131k\u00e7a ayr\u0131lm\u0131\u015f g\u00f6revleri yerine getirir. Bu etkile\u015fim, \u015firket i\u00e7inde i\u015fleyen bir denge sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Genel m\u00fcd\u00fcrl\u00fck<\/strong>, g\u00fcnl\u00fck i\u015fleri y\u00fcr\u00fct\u00fcr ve operasyonel kararlar al\u0131r. GmbH ad\u0131na hareket eder ve g\u00fcnl\u00fck i\u015f operasyonlar\u0131ndan sorumludur. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu<\/strong> ise bu faaliyeti denetler. Y\u00fcr\u00fct\u00fcc\u00fc bir organ de\u011fil, <strong>denetleyen ve g\u00f6zetleyen bir kuruldur<\/strong>. B\u00f6ylece g\u00fcnl\u00fck i\u015fleri y\u00fcr\u00fctmeden genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc ayr\u0131 bir organ denetler.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Genel kurul<\/strong>, ortaklar\u0131n merkezi karar organ\u0131d\u0131r. \u015eirket i\u00e7inde temel kararlar\u0131 al\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu etkile\u015fim, <strong>net bir rol da\u011f\u0131l\u0131m\u0131 ve etkili \u015firket y\u00f6netimi<\/strong> sa\u011flar.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesetzliche-pflicht-zur-einrichtung-eines-aufsichtsrats\">Denetim Kurulu Kurma Yasal Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu her GmbH&#8217;de zorunlu de\u011fildir<\/strong>. Ancak kanun, belirli \u00f6n ko\u015fullar kar\u015f\u0131land\u0131\u011f\u0131nda kurulmas\u0131n\u0131 zorunlu k\u0131lar. Bu d\u00fczenlemeler, alacakl\u0131lar\u0131n, \u00e7al\u0131\u015fanlar\u0131n ve ortaklar\u0131n korunmas\u0131na hizmet eder.  <\/p>\n\n<p class=\"wp-block-paragraph\">Yasal y\u00fck\u00fcml\u00fcl\u00fck, <strong>\u00a7 29 Madde 1 GmbHG&#8217;nin ko\u015fullar\u0131ndan biri<\/strong> kar\u015f\u0131land\u0131\u011f\u0131nda do\u011far. Bu, yaln\u0131zca belirli b\u00fcy\u00fckl\u00fck kriterleri ve \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131 de\u011fil, ayn\u0131 zamanda grup yap\u0131lar\u0131n\u0131 da kapsar. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu durumlarda kanun, \u015firketin ekonomik \u00f6nemi artt\u0131\u011f\u0131 i\u00e7in ek denetim talep eder. Denetim kurulu, genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn <strong>sorumlu bir \u015fekilde ve yasal gerekliliklere uygun hareket etmesini<\/strong> sa\u011flamal\u0131d\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-voraussetzungen-nach-29-gmbhg\">\u00a7 29 GmbHG Uyar\u0131nca \u00d6n Ko\u015fullar<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir GmbH, a\u015fa\u011f\u0131daki yasal ko\u015fullardan biri kar\u015f\u0131land\u0131\u011f\u0131nda bir denetim kurulu atamak zorundad\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Sermaye 70.000 \u20ac&#8217;yu a\u015f\u0131yor ve \u015firketin 50&#8217;den fazla orta\u011f\u0131 var.<\/strong> <br\/>Her iki ko\u015fulun da birlikte mevcut olmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>GmbH ortalama olarak 300&#8217;den fazla \u00e7al\u0131\u015fan istihdam ediyor.<\/strong> <br\/>Tam olarak 300 \u00e7al\u0131\u015fan yeterli de\u011fildir.<\/li>\n\n\n\n<li><strong>GmbH di\u011fer ilgili \u015firketleri y\u00f6netiyor veya kontrol ediyor ve bu \u015firketlerin \u00e7al\u0131\u015fan say\u0131s\u0131 GmbH ile birlikte ortalama olarak 300 \u00e7al\u0131\u015fan\u0131 a\u015f\u0131yor.<\/strong><br\/>Anonim \u015firketler, denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan GmbH&#8217;ler ve \u00a7 29 Madde 2 Z 1 GmbHG&#8217;nin yasal istisnas\u0131 kapsam\u0131na giren belirli GmbH&#8217;ler buna dahildir.<\/li>\n\n\n\n<li><strong>GmbH bir komandit \u015firketin s\u0131n\u0131rs\u0131z sorumlu orta\u011f\u0131d\u0131r ve GmbH ile komandit \u015firket birlikte ortalama olarak 300&#8217;den fazla \u00e7al\u0131\u015fan istihdam etmektedir.<\/strong><\/li>\n\n\n\n<li><strong>S\u0131n\u0131r \u00f6tesi birle\u015fmeden sonra, denetim kurulu \u00fcyelerinin se\u00e7imi, atanmas\u0131, \u00f6nerilmesi veya reddedilmesi konusunda \u00e7al\u0131\u015fan haklar\u0131 mevcuttur.<\/strong><\/li>\n\n\n\n<li><strong>GmbH, \u00a7 189a Z 1 lit a veya lit d UGB&#8217;nin kriterlerini kar\u015f\u0131lamaktad\u0131r.<\/strong> <br\/>Bu, kamu yarar\u0131na ili\u015fkin i\u015fletmeleri, \u00f6rne\u011fin sermaye piyasas\u0131 odakl\u0131 \u015firketleri ve belirli denetlenen \u015firketleri kapsar.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kanun koyucu, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bilin\u00e7li olarak bu kriterlere ba\u011flar, \u00e7\u00fcnk\u00fc artan \u015firket b\u00fcy\u00fckl\u00fc\u011f\u00fc ile <strong>ekonomik riskler ve sorumluluk<\/strong> da artar. Denetim kurulu daha sonra ek denetim ve istikrar sa\u011flar. <\/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\u00d6nemli olan, bu yasal y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn \u015firket s\u00f6zle\u015fmesiyle hari\u00e7 tutulamayaca\u011f\u0131d\u0131r. Ko\u015fullar kar\u015f\u0131land\u0131\u011f\u0131nda bir denetim kurulu kurulmal\u0131d\u0131r.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-berechnung-der-arbeitnehmerzahl\">\u00c7al\u0131\u015fan say\u0131s\u0131n\u0131n hesaplanmas\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00c7al\u0131\u015fan say\u0131s\u0131 i\u00e7in kaba bir tahmin ge\u00e7erli de\u011fildir. <strong>\u00a7 29 Madde 3 ila 5 GmbHG<\/strong>, ortalaman\u0131n nas\u0131l hesaplanaca\u011f\u0131n\u0131 tam olarak d\u00fczenler. Denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc i\u00e7in <strong>tek bir g\u00fcnk\u00fc personel durumu say\u0131lmaz.<\/strong> Belirleyici olan, \u00f6nceki takvim y\u0131l\u0131n\u0131n ilgili ay sonlar\u0131ndaki <strong>\u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n ortalamas\u0131d\u0131r<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">300 veya 500 \u00e7al\u0131\u015fan e\u015fi\u011fi a\u015f\u0131l\u0131rsa, genel m\u00fcd\u00fcrler bunu <strong>ticaret sicili mahkemesine derhal bildirmelidir<\/strong>. Bir sonraki tespit bundan sonra ancak <strong>\u00fc\u00e7 y\u0131l sonra<\/strong> 1 Ocak&#8217;ta yap\u0131l\u0131r. \u00c7al\u0131\u015fan say\u0131s\u0131 bu \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre i\u00e7inde azal\u0131rsa, denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yine de devam eder.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-aufsichtsratspflicht\">Denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden istisnalar<\/h3>\n\n<p class=\"wp-block-paragraph\">300&#8217;den fazla \u00e7al\u0131\u015fan\u0131 olan bir GmbH <strong>otomatik olarak kendi denetim kuruluna ihtiya\u00e7 duymaz<\/strong>. Bir grubun par\u00e7as\u0131ysa ve zaten denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan bir sermaye \u015firketi taraf\u0131ndan kontrol ediliyorsa, <strong>kendi denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ortadan kalkabilir.<\/strong> Ancak bu, yaln\u0131zca GmbH&#8217;nin kendisi ortalama olarak en fazla 500 \u00e7al\u0131\u015fan istihdam ediyorsa ge\u00e7erlidir. <\/p>\n\n<p class=\"wp-block-paragraph\">GmbH &amp; Co KG&#8217;de, GmbH&#8217;nin yan\u0131 s\u0131ra ger\u00e7ek bir \u00f6zel ki\u015fi de s\u0131n\u0131rs\u0131z sorumlu ise ve bu ki\u015fi KG&#8217;yi temsil edebiliyorsa y\u00fck\u00fcml\u00fcl\u00fck de ortadan kalkar. Bu durumda sorumluluk yaln\u0131zca komplementer ortak olarak GmbH&#8217;ye ait de\u011fildir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-besonderheiten-bei-konzernen-und-beteiligungen\">Konsern ve \u0130\u015ftirakler A\u00e7\u0131s\u0131ndan \u00d6zellikler<\/h3>\n\n<p class=\"wp-block-paragraph\">Gruplarda, GmbH di\u011fer \u015firketleri tek tip olarak y\u00f6netiyorsa veya %50&#8217;den fazla do\u011frudan bir kat\u0131l\u0131m nedeniyle kontrol ediyorsa ve toplam ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 300&#8217;\u00fc a\u015f\u0131yorsa denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. Anonim \u015firketler, denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan GmbH&#8217;ler ve \u00a7 29 Madde 2 GmbHG nedeniyle kendileri denetim kurulu atamak zorunda olmayan belirli GmbH&#8217;ler buna dahildir. <\/p>\n\n<p class=\"wp-block-paragraph\">Grup kural\u0131, bir i\u015fletme grubunun \u00e7al\u0131\u015fanlar\u0131 birden fazla \u015firkete b\u00f6lerek denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden ka\u00e7\u0131nmas\u0131n\u0131 \u00f6nler. Bu nedenle belirleyici olan yaln\u0131zca bireysel GmbH&#8217;nin \u00e7al\u0131\u015fan say\u0131s\u0131 de\u011fil, <strong>i\u015fletme grubu i\u00e7inde yasal olarak \u00f6ng\u00f6r\u00fclen toplam hesaplamad\u0131r.<\/strong> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-aufsichtsrat-bei-gmbh-amp-co-kg\">GmbH &amp; Co KG&#8217;de Denetim Kurulu<\/h3>\n\n<p class=\"wp-block-paragraph\">GmbH&#8217;nin <strong>s\u0131n\u0131rs\u0131z sorumlu ortak<\/strong> olarak g\u00f6rev yapt\u0131\u011f\u0131 <strong>GmbH<\/strong> <strong>&amp;<\/strong> <strong>Co<\/strong> <strong>KG<\/strong>&#8216;de <strong>\u00f6zel bir durum<\/strong> ortaya \u00e7\u0131kar. Bu durumda GmbH ve KG aras\u0131ndaki ekonomik birlik belirleyici bir rol oynar. <\/p>\n\n<p class=\"wp-block-paragraph\">Burada \u00f6zellikle <strong>GmbH ve KG birlikte 300&#8217;den fazla \u00e7al\u0131\u015fan istihdam ediyorsa<\/strong> denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. Kanun, ekonomik \u00e7\u0131karlar\u0131 birbirine yak\u0131ndan ba\u011fl\u0131 oldu\u011fu i\u00e7in bu ba\u011flamda her iki \u015firketi de <strong>bir birim olarak ele al\u0131r.<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu bu yap\u0131da \u00f6zellikle \u00f6nemli bir i\u015flev \u00fcstlenir. Yaln\u0131zca GmbH&#8217;nin genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc denetlemekle kalmaz, ayn\u0131 zamanda kararlar\u0131n t\u00fcm \u015firket yap\u0131s\u0131n\u0131 nas\u0131l etkiledi\u011fini de dikkate almal\u0131d\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece karma\u015f\u0131k \u015firket bi\u00e7imlerinin de <strong>etkili denetime tabi olmas\u0131<\/strong> ve koruma bo\u015fluklar\u0131n\u0131n olu\u015fmamas\u0131 sa\u011flan\u0131r.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-freiwilliger-aufsichtsrat-in-der-gmbh\">GmbH&#8217;de G\u00f6n\u00fcll\u00fc Denetim Kurulu<\/h2>\n\n<p class=\"wp-block-paragraph\">Her GmbH yasal olarak denetim kurulu kurmak zorunda de\u011fildir. Bir\u00e7ok durumda ortaklar yine de bilin\u00e7li olarak bu organ i\u00e7in karar verirler, \u00e7\u00fcnk\u00fc ek <strong>denetim ve yap\u0131<\/strong> olu\u015fturur. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>G\u00f6n\u00fcll\u00fc bir denetim kurulu<\/strong> genellikle \u015fu durumlarda kurulur:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u015firket b\u00fcy\u00fcmeli ve erken a\u015famada a\u00e7\u0131k denetim mekanizmalar\u0131na ihtiya\u00e7 duymal\u0131<\/li>\n\n\n\n<li>birden fazla ortak kat\u0131l\u0131yor ve <strong>\u015feffafl\u0131k \u00f6nemli<\/strong><\/li>\n\n\n\n<li>karma\u015f\u0131k kararlar ek <strong>teknik destek<\/strong> gerektiriyor<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">B\u00fcy\u00fck avantaj, ortaklar\u0131n yap\u0131land\u0131rmay\u0131 ihtiya\u00e7lar\u0131na g\u00f6re esnek bir \u015fekilde uyarlayabilmeleridir. Ayn\u0131 zamanda bu durumlarda da denetim kurulu i\u00e7in genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetimi konusunda <strong>temel yasal kurallar<\/strong> ge\u00e7erlidir. <\/p>\n\n<p class=\"wp-block-paragraph\">G\u00f6n\u00fcll\u00fc denetim kurulu yaln\u0131zca yasal zorunlu durumlar\u0131n d\u0131\u015f\u0131nda m\u00fcmk\u00fcnd\u00fcr. Bunun i\u00e7in yasal dayanak <strong>\u00a7<\/strong> <strong>29<\/strong> <strong>Madde<\/strong> <strong>6<\/strong> <strong>GmbHG&#8217;dir<\/strong>. G\u00f6n\u00fcll\u00fc olarak bir denetim kurulu kurulursa, yine de organizasyon, denetim ve sorumluluk hakk\u0131ndaki zorunlu yasal temel kurallar ge\u00e7erlidir.  <\/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\">\u201eG\u00f6n\u00fcll\u00fc denetim kurulu, yasal y\u00fck\u00fcml\u00fcl\u00fck olmadan \u015firket organizasyonunu g\u00fc\u00e7lendirir.\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-obligatorische-regelung-im-gesellschaftsvertrag\">\u015eirket S\u00f6zle\u015fmesinde Zorunlu D\u00fczenleme<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Yasal denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoksa<\/strong>, bir denetim kurulu ancak <strong>\u015firket s\u00f6zle\u015fmesi<\/strong> bunu \u00f6ng\u00f6r\u00fcyorsa veya buna g\u00f6re de\u011fi\u015ftirilirse kurulabilir. \u015eirket s\u00f6zle\u015fmesi, zorunlu kurulumu veya daha sonra kurulma olas\u0131l\u0131\u011f\u0131n\u0131 belirleyebilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu gibi durumlarda \u015firket s\u00f6zle\u015fmesi, <strong>yasal asgari gereklilikler ihlal edilmedi\u011fi s\u00fcrece<\/strong> \u00fcye say\u0131s\u0131 veya haklar\u0131 hakk\u0131nda d\u00fczenlemeler yapabilir. Denetim kurulu, denetim i\u015flevini her zaman tam olarak yerine getirebilmelidir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nachtragliche-einfuhrung-und-anderung\">Sonradan Kurulmas\u0131 ve De\u011fi\u015ftirilmesi<\/h3>\n\n<p class=\"wp-block-paragraph\">Ba\u015flang\u0131\u00e7ta denetim kurulu \u00f6ng\u00f6r\u00fclmemi\u015fse bile, ortaklar daha sonra <strong>sonradan kurulmas\u0131na<\/strong> karar verebilirler. Bu, <strong>\u015firket s\u00f6zle\u015fmesinin de\u011fi\u015ftirilmesi<\/strong> yoluyla ger\u00e7ekle\u015fir. <\/p>\n\n<p class=\"wp-block-paragraph\">B\u00f6yle bir de\u011fi\u015fiklik i\u00e7in, \u015firket s\u00f6zle\u015fmesi ba\u015fka gereklilikler \u00f6ng\u00f6rm\u00fcyorsa, kullan\u0131lan oylar\u0131n d\u00f6rtte \u00fc\u00e7\u00fc gereklidir. B\u00f6ylece karar\u0131n geni\u015f bir temele dayand\u0131\u011f\u0131 garanti edilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Sonradan ekleme, daha fazla denetim i\u00e7in veya yeni yat\u0131r\u0131mc\u0131lar kat\u0131ld\u0131\u011f\u0131nda ve g\u00fcvenlik mekanizmalar\u0131 talep ettiklerinde ya da \u015firket yap\u0131s\u0131 daha karma\u015f\u0131k hale geldi\u011finde yararl\u0131 olabilir.<\/p>\n\n<p class=\"wp-block-paragraph\">Ayn\u0131 \u015fekilde, yasal y\u00fck\u00fcml\u00fcl\u00fck yoksa, denetim kurulunu de\u011fi\u015ftirmek veya kald\u0131rmak i\u00e7in \u015firket s\u00f6zle\u015fmesi uyarlanabilir. Bu esneklik, GmbH&#8217;nin <strong>organ yap\u0131s\u0131n\u0131 s\u00fcrekli olarak ekonomik geli\u015fmeye uyarlamas\u0131n\u0131<\/strong> sa\u011flar. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-bestellung-und-zusammensetzung-des-aufsichtsrats\">Denetim Kurulu&#8217;nun Atanmas\u0131 ve Yap\u0131s\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu \u00fcyeleri<\/strong>, <strong>GmbH&#8217;nin ortaklar\u0131<\/strong> taraf\u0131ndan atan\u0131r. Bu nedenle sahipler, genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc kimin denetleyece\u011fine kendileri karar verir. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu <strong>en az \u00fc\u00e7 \u00fcyeden<\/strong> olu\u015fmal\u0131d\u0131r. \u015eirket s\u00f6zle\u015fmesi bunu \u00f6ng\u00f6r\u00fcyorsa daha y\u00fcksek bir say\u0131 m\u00fcmk\u00fcnd\u00fcr. \u00d6nemli olan, \u00fcyelerin ba\u011f\u0131ms\u0131z olarak denetleyebilmeleri ve \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131na yol a\u00e7acak bir g\u00f6revde olmamalar\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir <strong>i\u015fyeri konseyi<\/strong> varsa ve yasal kat\u0131l\u0131m kurallar\u0131 ge\u00e7erliyse, <strong>\u00e7al\u0131\u015fan temsilcileri<\/strong> de denetim kuruluna g\u00f6nderilir. Bunlar ortaklar taraf\u0131ndan se\u00e7ilmez, i\u015f anayasas\u0131 hukuku kurallar\u0131na g\u00f6re belirlenir. G\u00f6revleri, genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetimine kat\u0131lmak ve \u00e7al\u0131\u015fanlar\u0131n bak\u0131\u015f a\u00e7\u0131s\u0131n\u0131 getirmektir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu <strong>komiteler<\/strong> olu\u015fturursa, prensip olarak her komitede \u00e7al\u0131\u015fan temsilcileri taraf\u0131ndan belirtilen en az bir \u00fcye oy ve s\u00f6z hakk\u0131yla temsil edilmelidir. Bu kural, GmbH ile genel m\u00fcd\u00fcrleri aras\u0131ndaki ili\u015fkiyi ilgilendiren toplant\u0131lar ve oylamalar i\u00e7in ge\u00e7erli de\u011fildir. <\/p>\n\n<p class=\"wp-block-paragraph\">Se\u00e7imden \u00f6nce \u00f6nerilen ki\u015filer <strong>mesleki niteliklerini<\/strong>, mesleki i\u015flevlerini ve olas\u0131 tarafl\u0131l\u0131k nedenlerini a\u00e7\u0131klamal\u0131d\u0131r. B\u00f6ylece ortaklar, ki\u015finin denetim i\u015flevi i\u00e7in uygun ve yeterince ba\u011f\u0131ms\u0131z olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirebilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayn\u0131 genel kurulda en az \u00fc\u00e7 denetim kurulu \u00fcyesi se\u00e7ilirse, bir az\u0131nl\u0131k atama \u00fczerinde daha fazla etki sahibi olabilir. <strong>Temsil edilen sermayenin en az \u00fc\u00e7te birine<\/strong> sahip ortaklar, her \u00fcyenin ayr\u0131 ayr\u0131 se\u00e7ilmesini talep edebilir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-voraussetzungen-fur-aufsichtsratsmitglieder\">Denetim Kurulu \u00dcyeleri \u0130\u00e7in \u00d6n Ko\u015fullar<\/h3>\n\n<p class=\"wp-block-paragraph\">Her ki\u015fi denetim kurulu \u00fcyesi olamaz. Kanun, yaln\u0131zca <strong>uygun ve ba\u011f\u0131ms\u0131z ki\u015filerin<\/strong> bu sorumlu g\u00f6revi \u00fcstlenmesini sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu \u00fcyesi yaln\u0131zca ger\u00e7ek ki\u015fi olabilir. T\u00fczel ki\u015filer, \u015firketler ve di\u011fer organizasyonlar bu nedenle kendileri denetim kurulu \u00fcyesi olamazlar. Bir ki\u015fi, zaten on sermaye \u015firketinde denetim kurulu \u00fcyesiyse denetim kurulu \u00fcyesi olamaz. Bir denetim kurulundaki ba\u015fkanl\u0131k iki kez say\u0131l\u0131r.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca <strong>GmbH&#8217;nin bir ba\u011fl\u0131 \u015firketinin yasal temsilcisi<\/strong> olan ki\u015fi de hari\u00e7 tutulur. GmbH&#8217;nin bir genel m\u00fcd\u00fcr\u00fc bu di\u011fer sermaye \u015firketinin denetim kuruluna \u00fcyeyse, ba\u015fka bir sermaye \u015firketinin yasal temsilcisi de hari\u00e7 tutulur. Bu engel, \u015firketler grup olarak ba\u011fl\u0131ysa veya ticari bir kat\u0131l\u0131m varsa ge\u00e7erli de\u011fildir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu \u00fcyeleri <strong>ayn\u0131 zamanda GmbH&#8217;nin genel m\u00fcd\u00fcr\u00fc, genel m\u00fcd\u00fcrlerin daimi temsilcisi veya bir ba\u011fl\u0131 \u015firketin genel m\u00fcd\u00fcrlerinin daimi temsilcisi olamazlar.<\/strong> Ayr\u0131ca \u00e7al\u0131\u015fan olarak GmbH&#8217;nin i\u015flerini y\u00f6netemezler.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu ayr\u0131m, <strong>birinin kendi faaliyetini denetlemesini \u00f6nler.<\/strong> B\u00f6ylece denetim i\u015flevi g\u00fcvenilir ve etkili kal\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca denetim kurulu \u00fcyeleri g\u00f6revlerini <strong>ki\u015fisel ve \u00f6zenli bir \u015fekilde<\/strong> yerine getirmelidir. Kararlar\u0131ndan sorumludurlar ve \u015firketin i\u015fleriyle aktif olarak ilgilenmelidirler. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-amtsdauer-und-abberufung\">G\u00f6rev S\u00fcresi ve G\u00f6revden Alma<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Bir denetim kurulu \u00fcyesinin g\u00f6rev s\u00fcresi<\/strong> yasal olarak s\u0131n\u0131rl\u0131d\u0131r. Prensip olarak, se\u00e7imden sonraki <strong>d\u00f6rd\u00fcnc\u00fc mali y\u0131l i\u00e7in ibra<\/strong> hakk\u0131nda karar verilen ortak karar\u0131na kadar s\u00fcrer. Se\u00e7im y\u0131l\u0131 buna dahil edilmez. B\u00f6ylece i\u015flev pratikte d\u00fczenli olarak yakla\u015f\u0131k <strong>be\u015f y\u0131l<\/strong> s\u00fcrer.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ancak denetim kurulundaki g\u00f6rev, \u00fcye <strong>istifa ederse<\/strong>, ortaklar taraf\u0131ndan <strong>g\u00f6revden al\u0131n\u0131rsa<\/strong> veya mahkeme \u00f6nemli bir nedenden dolay\u0131 g\u00f6revden almay\u0131 a\u00e7\u0131klarsa daha erken de sona erebilir.<\/p>\n\n<p class=\"wp-block-paragraph\">Ortaklar bir denetim kurulu \u00fcyesini erken g\u00f6revden alabilir. Bunun i\u00e7in, \u015firket s\u00f6zle\u015fmesi ba\u015fka bir kural \u00f6ng\u00f6rm\u00fcyorsa, prensip olarak kullan\u0131lan oylar\u0131n en az <strong>d\u00f6rtte \u00fc\u00e7\u00fc<\/strong> \u00e7o\u011funlu\u011fu gereklidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca kanun az\u0131nl\u0131k ortaklar\u0131 da korur. Birlikte sermayenin en az <strong>onda birine<\/strong> sahip ortaklar, mahkemeden bir denetim kurulu \u00fcyesinin g\u00f6revden al\u0131nmas\u0131n\u0131 talep edebilir. Bunun i\u00e7in <strong>\u00f6nemli bir neden<\/strong> olmal\u0131d\u0131r. B\u00f6yle bir neden, \u00f6rne\u011fin ciddi bir g\u00f6rev ihlali, \u00f6nemli bir \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 veya gerekli uygunlu\u011fun kal\u0131c\u0131 kayb\u0131 olabilir.   <\/p>\n\n<p class=\"wp-block-paragraph\">Bu kurallar sayesinde denetim kurulu \u00fcyeleri, denetim g\u00f6revlerini ba\u011f\u0131ms\u0131z olarak yerine getirebilmeleri i\u00e7in istikrarl\u0131 bir g\u00f6rev s\u00fcresi elde eder. Ayn\u0131 zamanda bir \u00fcye g\u00f6revini art\u0131k d\u00fczg\u00fcn bir \u015fekilde yerine getirmiyorsa GmbH hareket kabiliyetini korur. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-aufgaben-und-befugnisse-des-aufsichtsrats\">Denetim Kurulu&#8217;nun G\u00f6revleri ve Yetkileri<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu, GmbH i\u00e7inde merkezi bir denetim i\u015flevi<\/strong> \u00fcstlenir. En \u00f6nemli g\u00f6revi, <strong>genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc s\u00fcrekli olarak denetlemek<\/strong> ve bunun \u015firketin \u00e7\u0131karlar\u0131 do\u011frultusunda hareket etmesini sa\u011flamakt\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Faaliyeti salt bir sonradan denetimle s\u0131n\u0131rl\u0131 de\u011fildir. Denetim kurulu, bilgi talep ederek, geli\u015fmeleri analiz ederek ve riskleri de\u011ferlendirerek genel m\u00fcd\u00fcrl\u00fc\u011fe aktif olarak e\u015flik eder.<\/p>\n\n<p class=\"wp-block-paragraph\">Temel g\u00f6revler \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>t\u00fcm alanlarda genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetimi<\/strong><\/li>\n\n\n\n<li><strong>y\u0131ll\u0131k mali tablolar\u0131n ve \u00f6nemli raporlar\u0131n incelenmesi<\/strong><\/li>\n\n\n\n<li><strong>genel kurula raporlama<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu i\u015fleri kendisi y\u00f6netemez, ancak t\u00fcm ilgili belgelere eri\u015fim hakk\u0131na sahiptir. B\u00f6ylece yanl\u0131\u015f kararlar\u0131 \u00f6nlemesi gereken <strong>etkili bir denetim yap\u0131s\u0131<\/strong> olu\u015fur. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-berichte-der-geschaftsfuhrung-an-den-aufsichtsrat\">Genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetim kuruluna raporlar\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Genel m\u00fcd\u00fcrl\u00fck, denetim kuruluna y\u0131lda en az bir kez gelecekteki i\u015f politikas\u0131n\u0131n temel sorular\u0131 hakk\u0131nda rapor vermelidir. Bu y\u0131ll\u0131k rapor, gelecekteki varl\u0131k, mali ve kazan\u00e7 durumu hakk\u0131nda bir \u00f6ng\u00f6r\u00fc de i\u00e7ermelidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca genel m\u00fcd\u00fcrl\u00fck, \u00fc\u00e7 ayda bir i\u015flerin gidi\u015fat\u0131 ve \u015firketin durumu hakk\u0131nda rapor vermelidir. \u00d6nemli bir durumda denetim kurulu ba\u015fkan\u0131n\u0131 derhal bilgilendirmelidir. Karl\u0131l\u0131k veya likidite i\u00e7in \u00f6nemli olan ko\u015fullar\u0131 da derhal denetim kuruluna bildirmelidir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k rapor ve \u00fc\u00e7 ayl\u0131k raporlar yaz\u0131l\u0131 olarak sunulmal\u0131d\u0131r. Denetim kurulunun talebi \u00fczerine s\u00f6zl\u00fc olarak a\u00e7\u0131klanmal\u0131 ve her denetim kurulu \u00fcyesine verilmelidir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-prufung-von-jahresabschluss-und-berichten\">Mali tablolar\u0131n ve raporlar\u0131n denetimi<\/h3>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu, mali tablo belgelerini denetlemeli ve genel kurula bunlar hakk\u0131nda rapor vermelidir. Bunlar aras\u0131nda \u00a7 222 Madde 1 UGB&#8217;de belirtilen belgeler yer al\u0131r. \u015eirkete ba\u011fl\u0131 olarak, kar kullan\u0131m\u0131 \u00f6nerisi, konsolide mali tablo belgeleri, devlet kurumlar\u0131na yap\u0131lan \u00f6demeler hakk\u0131nda konsolide rapor, gelir vergisi bilgi raporu ve \u00e7al\u0131\u015fan temsilcisinin g\u00f6r\u00fc\u015f\u00fc de denetlenebilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Genel kurula sunulan raporda denetim kurulu, mali y\u0131l boyunca genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc hangi \u015fekilde ve hangi kapsamda denetledi\u011fini a\u00e7\u0131klamal\u0131d\u0131r. Ayr\u0131ca mali tabloyu ve faaliyet raporunu hangi kurumun denetledi\u011fini ve denetimin \u00f6nemli itirazlara yol a\u00e7\u0131p a\u00e7mad\u0131\u011f\u0131n\u0131 belirtmelidir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zustimmungspflichtige-geschafte\">Onay Gerektiren \u0130\u015flemler<\/h3>\n\n<p class=\"wp-block-paragraph\">Belirli durumlarda genel m\u00fcd\u00fcrl\u00fck tek ba\u015f\u0131na karar veremez. Kanun veya \u015firket s\u00f6zle\u015fmesi, denetim kurulunun <strong>\u00f6nceden onay<\/strong> vermesi gerekti\u011fini \u00f6ng\u00f6rebilir. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00a7 30j GmbHG uyar\u0131nca <strong>a\u015fa\u011f\u0131daki i\u015flemler yaln\u0131zca denetim kurulunun onay\u0131yla yap\u0131lmal\u0131d\u0131r:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Kat\u0131l\u0131mlar\u0131n edinimi ve elden \u00e7\u0131kar\u0131lmas\u0131<\/li>\n\n\n\n<li>\u0130\u015fletmelerin ve tesislerin edinimi, elden \u00e7\u0131kar\u0131lmas\u0131 ve kapat\u0131lmas\u0131<\/li>\n\n\n\n<li>Normal i\u015f faaliyeti d\u0131\u015f\u0131nda gayrimenkullerin edinimi, elden \u00e7\u0131kar\u0131lmas\u0131 ve ipotek edilmesi<\/li>\n\n\n\n<li>\u015eubelerin kurulmas\u0131 ve kapat\u0131lmas\u0131<\/li>\n\n\n\n<li>Belirlenen tutar s\u0131n\u0131rlar\u0131n\u0131 a\u015fan yat\u0131r\u0131mlar<\/li>\n\n\n\n<li>Belirlenen tutar s\u0131n\u0131rlar\u0131n\u0131n \u00fczerinde tahvil, bor\u00e7 ve kredi al\u0131nmas\u0131<\/li>\n\n\n\n<li>Normal i\u015f faaliyeti d\u0131\u015f\u0131nda bor\u00e7 ve kredi verilmesi<\/li>\n\n\n\n<li>\u0130\u015f kollar\u0131 ve \u00fcretim t\u00fcrlerinin ba\u015flat\u0131lmas\u0131 ve b\u0131rak\u0131lmas\u0131<\/li>\n\n\n\n<li>\u0130\u015f politikas\u0131n\u0131n genel ilkelerinin belirlenmesi<\/li>\n\n\n\n<li>Genel m\u00fcd\u00fcrler ve \u00fcst d\u00fczey \u00e7al\u0131\u015fanlar i\u00e7in kar payla\u015f\u0131m\u0131, ciro payla\u015f\u0131m\u0131 ve emeklilik taahh\u00fctleri ilkelerinin belirlenmesi<\/li>\n\n\n\n<li>Denetim kurulu \u00fcyeleriyle, denetim kurulu faaliyetleri d\u0131\u015f\u0131ndaki hizmetler i\u00e7in \u00f6nemsiz olmayan bir \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan s\u00f6zle\u015fmeler<\/li>\n\n\n\n<li>Bir denetim kurulu \u00fcyesinin \u00f6nemli bir ekonomik \u00e7\u0131kar\u0131 oldu\u011fu \u015firketlerle yap\u0131lan s\u00f6zle\u015fmeler<\/li>\n\n\n\n<li>Belirli mali tablo denet\u00e7ilerinin veya denetim ki\u015filerinin yasal yasak s\u00fcresi i\u00e7inde y\u00f6netici bir pozisyon \u00fcstlenmesi<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Kat\u0131l\u0131mlar, i\u015fletmeler, tesisler ve gayrimenkuller i\u00e7in \u015firket s\u00f6zle\u015fmesi tutar s\u0131n\u0131rlar\u0131 belirleyebilir. Yat\u0131r\u0131mlar, tahviller, bor\u00e7lar, krediler ve kredi verilmesi i\u00e7in \u015firket s\u00f6zle\u015fmesi tutar s\u0131n\u0131rlar\u0131 belirlemelidir. Ayr\u0131ca \u015firket s\u00f6zle\u015fmesi veya denetim kurulu, di\u011fer i\u015flem t\u00fcrlerini de onaya tabi k\u0131labilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu onay y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, denetim kurulunun erken dahil edilmesi nedeniyle denetimi g\u00fc\u00e7lendirir. Ayn\u0131 zamanda genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn ek inceleme olmadan geni\u015f kapsaml\u0131 kararlar almas\u0131n\u0131 \u00f6nler.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu t\u00fcr onay y\u00fck\u00fcml\u00fcl\u00fcklerinin <strong>kural olarak yaln\u0131zca i\u00e7 ili\u015fkide ge\u00e7erli oldu\u011fu<\/strong> \u00f6nemlidir. \u00dc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 genel m\u00fcd\u00fcrlerin temsil yetkisinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131 <strong>genellikle yasal etkiye sahip de\u011fildir<\/strong>. Bu, tek tek i\u015flemler i\u00e7in denetim kurulunun onay\u0131 gerekti\u011finde bile a\u00e7\u0131k\u00e7a ge\u00e7erlidir. Ancak bir ihlal <strong>i\u00e7 sorumluluk sonu\u00e7lar\u0131na<\/strong> ve \u015firket hukuku sonu\u00e7lar\u0131na yol a\u00e7abilir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vertretung-der-gesellschaft-in-besonderen-fallen\">\u00d6zel Durumlarda \u015eirketin Temsili<\/h3>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu, belirli durumlarda <strong>GmbH i\u00e7in bir temsil i\u015flevi<\/strong> de \u00fcstlenir. Bu durum, \u00f6zellikle genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn bizzat hareket edemedi\u011fi durumlar\u0131 kapsar. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle \u00f6nemli bir durum, <strong>GmbH ile genel m\u00fcd\u00fcrleri aras\u0131ndaki hukuki i\u015flemleri<\/strong> ilgilendirir. Burada, bir <strong>\u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131<\/strong> olu\u015fmamas\u0131 i\u00e7in \u015firketi denetim kurulu temsil eder. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca denetim kurulu, \u00f6zel temsilciler atanmad\u0131\u011f\u0131 s\u00fcrece, ortaklar taraf\u0131ndan kararla\u015ft\u0131r\u0131lan <strong>hukuki uyu\u015fmazl\u0131klar\u0131<\/strong> <strong>genel m\u00fcd\u00fcrlere kar\u015f\u0131<\/strong> y\u00fcr\u00fct\u00fcr. \u015eirket s\u00f6zle\u015fmesi veya ortaklar kurulu karar\u0131 ile kendisine ba\u015fka g\u00f6revler de devredilebilir. <\/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\">\u201eOnay y\u00fck\u00fcml\u00fcl\u00fckleri, uygulamada kontrol\u00fcn fiilen hissedildi\u011fi noktad\u0131r.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-organisation-und-arbeitsweise-des-aufsichtsrats\">Denetim Kurulu&#8217;nun Organizasyonu ve \u00c7al\u0131\u015fma \u015eekli<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu, kararlar\u0131n\u0131 birlikte alan bir kurul (kollejyal organ) olarak \u00e7al\u0131\u015f\u0131r<\/strong>. Kontrol g\u00f6revlerinin verimli bir \u015fekilde yerine getirilmesi i\u00e7in i\u015fleyen bir organizasyon hayati \u00f6nem ta\u015f\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00c7al\u0131\u015fma \u015fekli k\u0131smen yasal olarak belirlenmi\u015f olup, ayr\u0131ca \u015firket s\u00f6zle\u015fmesi ile somutla\u015ft\u0131r\u0131l\u0131r. Bu noktada, denetim kurulunun g\u00f6revlerini <strong>kendi sorumlulu\u011funda ve ba\u011f\u0131ms\u0131z olarak<\/strong> yerine getirmesi ilkesi ge\u00e7erlidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Organizasyonun temel unsurlar\u0131 \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Genel m\u00fcd\u00fcrl\u00fc\u011f\u00fcn denetimi i\u00e7in d\u00fczenli toplant\u0131lar<\/strong><\/li>\n\n\n\n<li><strong>Genel m\u00fcd\u00fcrl\u00fck ile s\u00fcrekli bilgi al\u0131\u015fveri\u015fi<\/strong><\/li>\n\n\n\n<li><strong>Net dahili sorumluluklar<\/strong><\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-vorsitz-und-interne-struktur\">Ba\u015fkanl\u0131k ve \u0130\u00e7 Yap\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu i\u00e7inden bir ba\u015fkan ve en az bir ba\u015fkan yard\u0131mc\u0131s\u0131 atanmal\u0131d\u0131r. Genel m\u00fcd\u00fcrler, kimin ba\u015fkan ve kimin ba\u015fkan yard\u0131mc\u0131s\u0131 se\u00e7ildi\u011fini ticaret siciline bildirmelidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulunun g\u00f6r\u00fc\u015fmeleri ve kararlar\u0131 hakk\u0131nda bir tutanak tutulmal\u0131d\u0131r. Bu tutana\u011f\u0131 ba\u015fkan veya ba\u015fkan yard\u0131mc\u0131s\u0131 imzalamal\u0131d\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Yaz\u0131l\u0131, telefonla veya benzer \u015fekilde karar alma, yaln\u0131zca hi\u00e7bir denetim kurulu \u00fcyesi bu prosed\u00fcre itiraz etmezse ge\u00e7erlidir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sitzungen-und-beschlussfassung\">Toplant\u0131lar ve Karar Alma<\/h3>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu, kararlar\u0131n\u0131 d\u00fczenli olarak yap\u0131lmas\u0131 gereken <strong>toplant\u0131lar<\/strong> \u00e7er\u00e7evesinde al\u0131r. S\u00fcrekli bir denetimin sa\u011flanmas\u0131 i\u00e7in yasal olarak en az <strong>\u00fc\u00e7 ayda bir toplant\u0131<\/strong> yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/p>\n\n<p class=\"wp-block-paragraph\">Genellikle hi\u00e7bir \u00fcye itiraz etmedi\u011fi s\u00fcrece, yaz\u0131l\u0131 veya elektronik ortam gibi alternatif karar alma bi\u00e7imleri de m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu d\u00fczenlenmi\u015f s\u00fcre\u00e7ler sayesinde kararlar\u0131n <strong>\u015feffaf, izlenebilir ve hukuki a\u00e7\u0131dan g\u00fcvenli<\/strong> bir \u015fekilde al\u0131nmas\u0131 sa\u011flan\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu ve komitelerinin toplant\u0131lar\u0131na prensip olarak yaln\u0131zca denetim kurulu \u00fcyeleri ve genel m\u00fcd\u00fcrler kat\u0131labilir. Uzmanlar ve bilgi veren ki\u015filer, g\u00fcndemin belirli maddelerinin g\u00f6r\u00fc\u015f\u00fclmesi i\u00e7in \u00e7a\u011fr\u0131labilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Mali tablolar\u0131n, konsolide mali tablolar\u0131n, kar da\u011f\u0131t\u0131m\u0131 \u00f6nerisinin ve faaliyet raporunun denetimi i\u00e7in yap\u0131lan toplant\u0131larda mali tablo denet\u00e7isi ve konsolide mali tablo denet\u00e7isi \u00e7a\u011fr\u0131lmal\u0131d\u0131r. Toplant\u0131 s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131yla ilgiliyse, ilgili s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 denet\u00e7isi de \u00e7a\u011fr\u0131lmal\u0131d\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ausschusse-und-interne-organisation\">Komiteler ve \u0130\u00e7 Organizasyon<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu, daha verimli \u00e7al\u0131\u015fmak i\u00e7in komiteler olu\u015fturabilir<\/strong>. Bu k\u00fc\u00e7\u00fck kurullar kararlar\u0131 haz\u0131rlar ve t\u00fcm organ\u0131n y\u00fck\u00fcn\u00fc hafifletir. <\/p>\n\n<p class=\"wp-block-paragraph\">Komiteler \u00f6zellikle \u015fu durumlarda devreye girer:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Karma\u015f\u0131k konular\u0131n ayr\u0131nt\u0131l\u0131 olarak incelenmesi gerekti\u011finde<\/strong><\/li>\n\n\n\n<li><strong>\u00d6zel uzmanl\u0131k bilgisi gerekti\u011finde<\/strong><\/li>\n\n\n\n<li><strong>Kararlar\u0131n haz\u0131rlanmas\u0131 istendi\u011finde<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Denetim veya strateji komiteleri belirli olgular\u0131 analiz eder ve ard\u0131ndan t\u00fcm denetim kuruluna rapor verir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-prufungsausschuss-im-aufsichtsrat\">Denetim kurulunda denetim komitesi<\/h3>\n\n<p class=\"wp-block-paragraph\">Belirli b\u00fcy\u00fck veya sermaye piyasas\u0131yla ilgili GmbH&#8217;ler, denetim kurulunda bir denetim komitesi kurmak zorundad\u0131r. Bu, \u00a7 189a Z 1 lit a ve lit d UGB anlam\u0131nda \u015firketleri ve b\u00fcy\u00fck bir \u015firketin yasal b\u00fcy\u00fckl\u00fck kriterinin be\u015f kat\u0131n\u0131 a\u015fan denetim kurulu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan b\u00fcy\u00fck \u015firketleri kapsar. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim komitesinde bir finans uzman\u0131 bulunmal\u0131d\u0131r. Bu ki\u015fi, \u015firketin gerekliliklerine uygun finans ve muhasebe ile raporlama konusunda bilgi ve pratik deneyime sahip olmal\u0131d\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Denetim komitesi mali y\u0131lda en az iki toplant\u0131 yapmal\u0131d\u0131r. Denetim komitesi ba\u015fkan\u0131 veya finans uzman\u0131, son \u00fc\u00e7 y\u0131lda \u015firketin y\u00f6netim kurulu \u00fcyesi, \u00fcst d\u00fczey \u00e7al\u0131\u015fan\u0131 veya mali tablo denet\u00e7isi olmamal\u0131 ve ba\u015fka nedenlerle de tarafl\u0131 olmamal\u0131d\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Bir ana \u015firketin do\u011frudan veya dolayl\u0131 olarak hisselerin %75&#8217;inden fazlas\u0131na sahip oldu\u011fu \u015firketlerde, ana \u015firkette bir denetim komitesi veya e\u015fde\u011fer bir organ varsa ve bu g\u00f6revleri grup d\u00fczeyinde yerine getiriyorsa, ayr\u0131 bir denetim komitesi kurulmas\u0131 gerekmez. Ek rapor bu durumda ana \u015firketin bu organ\u0131na ve ayn\u0131 zamanda ba\u011fl\u0131 \u015firketin denetim kuruluna sunulmal\u0131d\u0131r. <\/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\">\u201e\u00d6nemli olan, nihai karar\u0131n hala t\u00fcm denetim kuruluna ait olmas\u0131d\u0131r. Komiteler bu nedenle \u00e7al\u0131\u015fmay\u0131 destekler, ancak kurulun kendisinin yerini almaz.\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-haftung-und-verantwortung-des-aufsichtsrats\">Denetim Kurulu&#8217;nun Sorumlulu\u011fu ve Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h2>\n\n<p class=\"wp-block-paragraph\">Denetim kurulu \u00fcyeleri <strong>\u00f6nemli bir hukuki sorumluluk<\/strong> ta\u015f\u0131rlar. G\u00f6revlerini gerekli \u00f6zenle yerine getirmeli ve \u015firketin \u00e7\u0131karlar\u0131n\u0131 korumal\u0131d\u0131rlar. <\/p>\n\n<p class=\"wp-block-paragraph\">Bir denetim kurulu \u00fcyesi y\u00fck\u00fcml\u00fcl\u00fcklerini ihlal ederse, <strong>\u015fahsen sorumlu<\/strong> tutulabilir. Bu durum \u00f6zellikle \u015fu hallerde ge\u00e7erlidir: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kontrol y\u00fck\u00fcml\u00fcl\u00fcklerinin ihmal edilmesi<\/strong><\/li>\n\n\n\n<li><strong>Risklerin yeterince incelenmemesi<\/strong><\/li>\n\n\n\n<li><strong>Bariz hatal\u0131 kararlar\u0131n fark edilmemesi<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Sorumluluk, genel m\u00fcd\u00fcrler i\u00e7in ge\u00e7erli olan standartlara g\u00f6re belirlenir. Bu sayede Denetim Kurulu&#8217;nun kontrol i\u015flevini ciddiye ald\u0131\u011f\u0131 garanti alt\u0131na al\u0131n\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu sorumluluk, denetim kurulundaki faaliyetin sadece bir formalite olmad\u0131\u011f\u0131n\u0131, aksine <strong>aktif ve zorlu bir g\u00f6rev<\/strong> te\u015fkil etti\u011fini a\u00e7\u0131k\u00e7a ortaya koymaktad\u0131r.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sorgfaltspflichten-der-mitglieder\">\u00dcyelerin \u00d6zen Y\u00fck\u00fcml\u00fcl\u00fckleri<\/h3>\n\n<p class=\"wp-block-paragraph\">Her denetim kurulu \u00fcyesi, g\u00f6revlerini <strong>titizlikle ve ba\u011f\u0131ms\u0131z olarak<\/strong> yerine getirmekle y\u00fck\u00fcml\u00fcd\u00fcr. Bilgilere k\u00f6r\u00fc k\u00f6r\u00fcne g\u00fcvenmemeli, aksine bunlar\u0131 ele\u015ftirel bir s\u00fczge\u00e7ten ge\u00e7irmelidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Temel \u00f6zen y\u00fck\u00fcml\u00fcl\u00fckleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Belgelerin ve raporlar\u0131n derinlemesine incelenmesi<\/strong><\/li>\n\n\n\n<li><strong>Toplant\u0131lara aktif kat\u0131l\u0131m<\/strong><\/li>\n\n\n\n<li><strong>Belirsizlik durumlar\u0131nda ek bilgi al\u0131nmas\u0131<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00dcyeler her zaman \u015firketin menfaatine hareket etmeli ve kendi \u00e7\u0131karlar\u0131n\u0131 g\u00f6zetmemelidir. Ayn\u0131 zamanda <strong>gizli bilgiler hakk\u0131nda s\u0131r saklama<\/strong> y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc alt\u0131ndad\u0131rlar. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu y\u00fck\u00fcml\u00fcl\u00fckler arac\u0131l\u0131\u011f\u0131yla, denetim kurulunun <strong>g\u00fcvenilir bir denetim organ\u0131<\/strong> olarak g\u00f6revini yerine getirmesi ve ortaklar\u0131n g\u00fcveninin hakl\u0131 \u00e7\u0131kmas\u0131 sa\u011flan\u0131r.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-verhaltnis-zur-verantwortung-der-geschaftsfuhrung\">Genel M\u00fcd\u00fcrl\u00fck Sorumlulu\u011fu ile \u0130li\u015fkisi<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Denetim kurulu ve genel m\u00fcd\u00fcrl\u00fck, farkl\u0131 ancak birbiriyle yak\u0131ndan ba\u011flant\u0131l\u0131 g\u00f6revleri yerine getirir<\/strong>. Genel m\u00fcd\u00fcrl\u00fck \u015firketi y\u00f6netirken, denetim kurulu gerekli kontrol\u00fc sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Sorumluluklar net bir \u015fekilde ayr\u0131 kal\u0131r. Genel m\u00fcd\u00fcrl\u00fck karar verir ve hareket eder, denetim kurulu ise bu kararlar\u0131 denetler ve de\u011ferlendirir. B\u00f6ylece hatal\u0131 geli\u015fmeleri \u00f6nlemeyi ama\u00e7layan bir <strong>kar\u015f\u0131l\u0131kl\u0131 kontrol sistemi<\/strong> olu\u015fur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Uygulamada temel farklar \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Genel m\u00fcd\u00fcrl\u00fck operasyonel kararlar\u0131 al\u0131r<\/strong><\/li>\n\n\n\n<li><strong>Denetim kurulu bu kararlar\u0131 kontrol eder ve onlara e\u015flik eder<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Denetim Kurulu bizzat y\u00f6netimi \u00fcstlenemez. Ayn\u0131 zamanda, y\u00f6netimin kararlar\u0131n\u0131n \u015firkete zarar verebilece\u011fini fark etti\u011finde m\u00fcdahale etmek zorundad\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu etkile\u015fim, kontrol ve uygulaman\u0131n net bir \u015fekilde ayr\u0131 kald\u0131\u011f\u0131 <strong>dengeli bir kurumsal y\u00f6netim<\/strong> sa\u011flar.<\/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\">\u201eDenetim kurulu \u00fcyeli\u011fini \u00fcstlenen ki\u015fi, sadece bir unvan de\u011fil, ayn\u0131 zamanda sorumluluk da \u00fcstlenmi\u015f olur.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-bedeutung-des-gesellschaftsvertrags-fur-den-aufsichtsrat\">\u015eirket S\u00f6zle\u015fmesinin Denetim Kurulu \u0130\u00e7in \u00d6nemi<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u015eirket s\u00f6zle\u015fmesi, denetim kurulunun yap\u0131land\u0131r\u0131lmas\u0131nda merkezi bir rol oynar<\/strong>. Bu organ\u0131n GmbH b\u00fcnyesinde kurulup kurulmayaca\u011f\u0131n\u0131 ve nas\u0131l kurulaca\u011f\u0131n\u0131 belirler. <\/p>\n\n<p class=\"wp-block-paragraph\">\u015eirket s\u00f6zle\u015fmesi, sadece kuruluma ek olarak \u015fu detaylar\u0131 da d\u00fczenleyebilir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Denetim kurulu \u00fcyelerinin say\u0131s\u0131<\/strong><\/li>\n\n\n\n<li><strong>\u00d6zel haklar veya yetkiler<\/strong><\/li>\n\n\n\n<li><strong>Ek onay y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu yap\u0131land\u0131rma olanaklar\u0131, ortaklar\u0131n denetim kurulunu \u015firketin somut ihtiya\u00e7lar\u0131na g\u00f6re uyarlamas\u0131na imkan tan\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Ancak \u00f6nemli olan, \u015firket s\u00f6zle\u015fmesinin <strong>yasal asgari standartlar\u0131n alt\u0131na d\u00fc\u015femeyecek olmas\u0131d\u0131r<\/strong>. Denetim kurulunun kontrol i\u015flevi her hal\u00fckarda korunmal\u0131d\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece \u015firket s\u00f6zle\u015fmesi, denetim kurulunun <strong>bireysel olarak uyarlanm\u0131\u015f ve ayn\u0131 zamanda hukuki a\u00e7\u0131dan g\u00fcvenli organizasyonu<\/strong> i\u00e7in temel olu\u015fturur.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-folgen-bei-fehlendem-aufsichtsrat-trotz-pflicht\">Y\u00fck\u00fcml\u00fcl\u00fc\u011fe Ra\u011fmen Denetim Kurulu Bulunmamas\u0131n\u0131n Sonu\u00e7lar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Kanun veya \u015firket s\u00f6zle\u015fmesi uyar\u0131nca Denetim Kurulu kurma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc varsa ve karar yetkisine sahip bir Denetim Kurulu olu\u015fturulmazsa, ticaret sicili mahkemesi gerekli \u00fcyeleri atayabilir. Mahkeme dan\u0131\u015fmanl\u0131k yerine de\u011fil, kanunla \u00f6ng\u00f6r\u00fclen organ\u0131 olu\u015fturmak i\u00e7in hareket eder. <\/p>\n\n<p class=\"wp-block-paragraph\">Mahkeme taraf\u0131ndan yap\u0131lan atama, GmbH i\u00e7in do\u011frudan bir hareket serbestisi kayb\u0131 anlam\u0131na gelir. O zaman ortaklar art\u0131k y\u00f6netimin kontrol\u00fcn\u00fc hangi ki\u015filerin \u00fcstlenece\u011fini tek ba\u015flar\u0131na belirleyemezler. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu gibi durumlarda mahkeme sadece genel olarak m\u00fcdahale etmekle kalmaz. Denetim kurulu <strong>\u00fc\u00e7 aydan uzun bir s\u00fcre boyunca karar yeter say\u0131s\u0131 i\u00e7in gereken \u00fcye say\u0131s\u0131ndan az \u00fcyeye<\/strong> sahipse, mahkeme talep \u00fczerine kurulu tamamlamak zorundad\u0131r. Kanun veya \u015firket s\u00f6zle\u015fmesi uyar\u0131nca bir denetim kurulu zorunlulu\u011fu varsa, mahkeme atamay\u0131 <strong>re&#8217;sen<\/strong> bile yapmal\u0131d\u0131r. Genel m\u00fcd\u00fcrler gerekli ba\u015fvuruyu yapmakla y\u00fck\u00fcml\u00fcd\u00fcr.   <\/p>\n\n<p class=\"wp-block-paragraph\">Bu durum \u015firket i\u00e7in \u00f6nemli bir m\u00fcdahale anlam\u0131na gelir, \u00e7\u00fcnk\u00fc denetim kurulunun olu\u015fturulmas\u0131 \u00fczerindeki kontrol\u00fcn\u00fc k\u0131smen kaybeder.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu d\u00fczenleme, kanun koyucunun belirli durumlarda denetim kurulu kurulmas\u0131n\u0131 <strong>usul\u00fcne uygun bir kurumsal y\u00f6netim i\u00e7in zorunlu<\/strong> g\u00f6rd\u00fc\u011f\u00fcn\u00fc a\u00e7\u0131k\u00e7a g\u00f6stermektedir.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir <strong>GmbH&#8217;nin denetim kurulu<\/strong> ile ilgili yasal d\u00fczenlemeler karma\u015f\u0131kt\u0131r ve genellikle genel bir bak\u0131\u015f a\u00e7\u0131s\u0131 kazanmak zordur. Kurulum, olu\u015fum veya yap\u0131land\u0131rmadaki hatalar <strong>\u00f6nemli hukuki ve ekonomik dezavantajlara<\/strong> yol a\u00e7abilir. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0130lk ad\u0131m her zaman <strong>\u015firket s\u00f6zle\u015fmesi, \u00e7al\u0131\u015fan say\u0131s\u0131, grup yap\u0131s\u0131 ve ortakl\u0131k ili\u015fkilerinin<\/strong> incelenmesidir. Ancak bu incelemeden sonra yasal bir zorunluluk olup olmad\u0131\u011f\u0131 veya ihtiyari bir denetim kurulunun mant\u0131kl\u0131 olup olmad\u0131\u011f\u0131 de\u011ferlendirilebilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Avukatl\u0131k dan\u0131\u015fmanl\u0131\u011f\u0131, en ba\u015f\u0131ndan itibaren <strong>hukuki a\u00e7\u0131dan g\u00fcvenli ve stratejik olarak ak\u0131ll\u0131ca<\/strong> hareket etmenizi sa\u011flar. \u00d6zellikle \u015firket s\u00f6zle\u015fmesinin d\u00fczenlenmesinde veya denetim kurulu zorunlulu\u011funun incelenmesinde sa\u011flam bir de\u011ferlendirme hayati \u00f6nem ta\u015f\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Profesyonel destekle \u015fu avantajlardan yararlan\u0131rs\u0131n\u0131z:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Denetim kurulu zorunlulu\u011fu olup olmad\u0131\u011f\u0131na dair net de\u011ferlendirme<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket s\u00f6zle\u015fmesinin hukuki a\u00e7\u0131dan g\u00fcvenli bir \u015fekilde d\u00fczenlenmesi<\/strong><\/li>\n\n\n\n<li><strong>Ortaklar ve organlar i\u00e7in sorumluluk risklerinin \u00f6nlenmesi<\/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\">\u201eB\u00f6ylece uzun vadede g\u00fcvenlik ve g\u00fcven sunan, istikrarl\u0131 ve hukuki a\u00e7\u0131dan temiz bir kurumsal yap\u0131 olu\u015fturursunuz.\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-7466083b uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-f1a2b3c4 \" 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 ne zaman zorunlu olarak bir denetim kuruluna sahip olmal\u0131d\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>GmbH Kanunu&#8217;nun (GmbHG) 29. maddesindeki yasal \u015fartlar yerine getirildi\u011finde bir GmbH denetim kurulu kurmak zorundad\u0131r. Bu durum \u00f6zellikle 300&#8217;den fazla \u00e7al\u0131\u015fan\u0131 olan, belirli grup ili\u015fkileri bulunan veya GmbH&#8217;nin bir komandit \u015firketin \u015fahsen sorumlu orta\u011f\u0131 olarak faaliyet g\u00f6sterdi\u011fi durumlarda ge\u00e7erlidir. Di\u011fer \u00f6zel durumlar da bir zorunluluk do\u011furabilir. Somut de\u011ferlendirme her zaman \u015firketin yap\u0131s\u0131na ba\u011fl\u0131d\u0131r.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a2b3c4d5 \" 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\">300 \u00e7al\u0131\u015fan yeterli mi yoksa 300&#8217;den fazla m\u0131 olmal\u0131?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yasal s\u0131n\u0131r, ortalama olarak 300&#8217;den fazla \u00e7al\u0131\u015fand\u0131r. Bu nedenle tam olarak 300 \u00e7al\u0131\u015fan kural olarak yeterli de\u011fildir. Ayr\u0131ca belirleyici olan sadece anl\u0131k bir durum de\u011fil, \u00a7 29 GmbHG uyar\u0131nca yasal olarak d\u00fczenlenen ortalama hesaplamad\u0131r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-b3c4d5e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">GmbH&#8217;de Denetim Kurulunun g\u00f6revi nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Denetim Kurulu, y\u00f6netimi denetler ve bunun \u015firketin \u00e7\u0131karlar\u0131 do\u011frultusunda hareket edip etmedi\u011fini inceler. Raporlar talep edebilir, belgeleri inceleyebilir ve belirli i\u015flemleri onaylayabilir. Ayr\u0131ca Genel Kurul&#8217;a rapor verir ve \u00f6zel durumlarda, \u00f6rne\u011fin y\u00f6neticilerle yap\u0131lan i\u015flemlerde \u015firketi temsil eder.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c4d5e6f7 \" 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\">Denetim Kurulu \u00fcyelerini kim atar?<\/span><\/div><div class=\"uagb-faq-content\"><p>Denetim Kurulu \u00fcyeleri temel olarak ortaklar\u0131n karar\u0131yla atan\u0131r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d5e6f7g8 \" 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\">Zorunlu olmas\u0131na ra\u011fmen Denetim Kurulu kurulmazsa ne olur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yasal olarak zorunlu bir Denetim Kurulu kurulmazsa, mahkeme m\u00fcdahale edebilir ve gerekli \u00fcyeleri atayabilir. Bu, Denetim Kurulu&#8217;nun s\u00fcrekli olarak \u00e7ok az \u00fcyeye sahip olmas\u0131 durumunda da ge\u00e7erlidir. \u015eirket i\u00e7in bu, organizasyon \u00f6zg\u00fcrl\u00fc\u011f\u00fcne \u00f6nemli bir m\u00fcdahale anlam\u0131na gelir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e6f7g8h9 \" 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 Denetim Kurulu \u00fcyesi g\u00f6revde ne kadar s\u00fcre kal\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bir Denetim Kurulu \u00fcyesi kural olarak, se\u00e7imden sonraki d\u00f6rd\u00fcnc\u00fc mali y\u0131l i\u00e7in ibra karar\u0131 veren ortak karar\u0131na kadar atanm\u0131\u015ft\u0131r. Atama y\u0131l\u0131 bu hesaba dahil edilmez. Buradan genellikle yakla\u015f\u0131k be\u015f y\u0131ll\u0131k bir g\u00f6rev s\u00fcresi ortaya \u00e7\u0131kar.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-f7g8h9i0 \" 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\">\u0130ste\u011fe ba\u011fl\u0131 bir Denetim Kurulunu daha sonra kald\u0131rabilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet, g\u00f6n\u00fcll\u00fc olarak kurulan bir Denetim Kurulu kural olarak tekrar kald\u0131r\u0131labilir. Ancak bunun i\u00e7in \u015firket s\u00f6zle\u015fmesinde de\u011fi\u015fiklik yap\u0131lmas\u0131 gerekir. Buna kar\u015f\u0131l\u0131k, Denetim Kurulu kurma konusunda yasal bir y\u00fck\u00fcml\u00fcl\u00fck varsa, kald\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-g8h9i0j1 \" 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 Denetim Kurulu \u00fcyesi olamaz?<\/span><\/div><div class=\"uagb-faq-content\"><p>Herkes Denetim Kurulu \u00fcyesi olamaz. \u00d6zellikle ayn\u0131 GmbH&#8217;nin veya ba\u011fl\u0131 bir \u015firketin y\u00f6neticisi olarak e\u015f zamanl\u0131 g\u00f6rev yapmak ge\u00e7ersizdir. Ayr\u0131ca belirli yak\u0131nl\u0131k ili\u015fkileri veya yasal d\u0131\u015flama nedenleri de atamay\u0131 engelleyebilir. Bu nedenle ki\u015fisel uygunluk her durumda ayr\u0131 ayr\u0131 incelenmelidir.   <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-h9i0j1k2 \" 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\">Onay y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yaln\u0131zca i\u00e7 ili\u015fkilerde mi ge\u00e7erlidir yoksa s\u00f6zle\u015fme d\u0131\u015f ili\u015fkilerde ge\u00e7ersiz mi olur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Denetim Kurulu&#8217;nun onay y\u00fck\u00fcml\u00fcl\u00fckleri kural olarak sadece \u015firketin i\u00e7 ili\u015fkisinde ge\u00e7erlidir. Bu, gerekli onay olmasa bile bir i\u015flemin d\u0131\u015far\u0131ya kar\u015f\u0131 \u00e7o\u011funlukla ge\u00e7erli kald\u0131\u011f\u0131 anlam\u0131na gelir. Ancak i\u00e7eride b\u00f6yle bir ihlal sorumluluk sonu\u00e7lar\u0131na ve di\u011fer \u015firket hukuku sonu\u00e7lar\u0131na yol a\u00e7abilir.<\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"GmbH&#8217;nin Denetim Kurulu \u00a7 29 GmbHG uyar\u0131nca bir GmbH&#8217;nin Denetim Kurulu, \u00f6ncelikle genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetleyen \u015firketin bir denetim organ\u0131d\u0131r. Avusturya hukukuna g\u00f6re, \u00a7 29 GmbHG&#8217;nin yasal ko\u015fullar\u0131ndan biri kar\u015f\u0131land\u0131\u011f\u0131nda bir &#8230;","protected":false},"author":94,"featured_media":148045,"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-148044","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\/Aufsichtsrat.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Aufsichtsrat-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"GmbH&#8217;nin Denetim Kurulu \u00a7 29 GmbHG uyar\u0131nca bir GmbH&#8217;nin Denetim Kurulu, \u00f6ncelikle genel m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetleyen \u015firketin bir denetim organ\u0131d\u0131r. Avusturya hukukuna g\u00f6re, \u00a7 29 GmbHG&#8217;nin yasal ko\u015fullar\u0131ndan biri kar\u015f\u0131land\u0131\u011f\u0131nda bir ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/148044","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=148044"}],"version-history":[{"count":3,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/148044\/revisions"}],"predecessor-version":[{"id":161849,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/148044\/revisions\/161849"}],"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\/148045"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=148044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=148044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=148044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}