{"id":159705,"date":"2026-06-01T12:00:00","date_gmt":"2026-06-01T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sirket-kurulusu\/gmbhde-ayni-sermaye-koyma\/"},"modified":"2026-06-01T14:57:52","modified_gmt":"2026-06-01T12:57:52","slug":"gmbhde-ayni-sermaye-koyma","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/sirket-kurulusu\/gmbhde-ayni-sermaye-koyma\/","title":{"rendered":"GmbH\u2019de ayni sermaye koyma"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH\u2019de ayni sermaye koyma<\/h2><ul><li><a href=\"#h-sacheinlagen-bei-der-gmbh\" data-level=\"2\">GmbH\u2019de ayni sermaye koyma<\/a><\/li><li><a href=\"#h-zulassige-gegenstande-von-sacheinlagen\" data-level=\"2\">Ayni sermaye olarak konulabilecek varl\u0131klar<\/a><ul><li><a href=\"#h-korperliche-vermogenswerte\" data-level=\"3\">Maddi varl\u0131klar<\/a><\/li><li><a href=\"#h-immaterielle-rechte-und-forderungen\" data-level=\"3\">Maddi olmayan haklar ve alacaklar<\/a><\/li><li><a href=\"#h-unternehmen-als-sacheinlage\" data-level=\"3\">Ayni sermaye olarak i\u015fletme<\/a><\/li><\/ul><\/li><li><a href=\"#h-unzulassige-sacheinlagen\" data-level=\"2\">Kabul edilemeyen ayni sermaye koyma<\/a><ul><li><a href=\"#h-nicht-ubertragbare-rechte\" data-level=\"3\">Devredilemeyen haklar<\/a><\/li><li><a href=\"#h-dienstleistungen-und-personliche-leistungen\" data-level=\"3\">Hizmetler ve ki\u015fisel edimler<\/a><\/li><\/ul><\/li><li><a href=\"#h-anforderungen-an-die-sacheinlage\" data-level=\"2\">Ayni sermaye koyma \u015fartlar\u0131<\/a><ul><li><a href=\"#h-bewertung-und-wertermittlung\" data-level=\"3\">De\u011ferleme ve de\u011fer tespiti<\/a><\/li><\/ul><\/li><li><a href=\"#h-besonderheiten-bei-der-gmbh-grundung-mit-sacheinlagen\" data-level=\"2\">Ayni sermaye ile GmbH kurulu\u015funda \u00f6zellikler<\/a><ul><li><a href=\"#h-halfteklausel-und-ausnahmen-davon\" data-level=\"3\">Yar\u0131 kural\u0131 ve istisnalar\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-haftung-und-risiken\" data-level=\"2\">Sorumluluk ve Riskler<\/a><ul><li><a href=\"#h-uberbewertung-und-nachschusspflicht\" data-level=\"3\">A\u015f\u0131r\u0131 de\u011ferleme ve ek \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/a><\/li><\/ul><\/li><li><a href=\"#h-verdeckte-sacheinlage\" data-level=\"2\">\u00d6rt\u00fcl\u00fc ayni sermaye koyma<\/a><\/li><li><a href=\"#h-vorteile-der-sacheinlage-fur-gesellschafter\" data-level=\"2\">Ortaklar i\u00e7in ayni sermaye koyman\u0131n avantajlar\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-sacheinlagen-bei-der-gmbh\">GmbH\u2019de ayni sermaye koyma<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>GmbH\u2019de ayni sermaye koyma<\/strong>, bir orta\u011f\u0131n sermaye pay\u0131n\u0131 <strong>para olarak de\u011fil<\/strong>, <strong>devredilebilir ba\u015fka bir malvarl\u0131\u011f\u0131 de\u011feri<\/strong> ile yerine getirmesi h\u00e2linde s\u00f6z konusudur.   <strong>en \u00f6nemli hukuki dayanak  <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6 Abs. 4 GmbHG <\/a><\/strong>. Buna g\u00f6re, <strong>orta\u011f\u0131n kimli\u011fi, ayni sermaye konusu ve parasal de\u011feri<\/strong> \u015firket s\u00f6zle\u015fmesinde <strong>tam ve a\u00e7\u0131k<\/strong> \u015fekilde belirlenmelidir. Ayni sermaye olarak \u00f6rne\u011fin <strong>ta\u015f\u0131nmazlar, makineler, ara\u00e7lar, alacaklar, patentler veya bir i\u015fletme<\/strong> d\u00fc\u015f\u00fcn\u00fclebilir; yeter ki malvarl\u0131\u011f\u0131 de\u011feri hukuken devredilebilir ve ekonomik olarak de\u011ferlendirilebilir olsun. GmbH a\u00e7\u0131s\u0131ndan belirleyici olan, ayni sermayenin <strong>tam olarak yerine getirilmesi<\/strong> ve belirlenen de\u011ferin fiilen de mevcut olmas\u0131d\u0131r. Ayni sermayenin de\u011feri \u015firketler siciline tescil ba\u015fvurusu s\u0131ras\u0131nda \u00fcstlenilen tutara ula\u015fm\u0131yorsa, ortak <strong>eksik kalan tutar\u0131 nakit sermaye olarak \u00f6demek zorundad\u0131r.<\/strong>   <\/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>Ayni sermaye koymadan s\u00f6z edilir<\/strong>, bir ortak GmbH\u2019deki sermaye pay\u0131n\u0131 <strong>para ile de\u011fil<\/strong>, <strong>a\u00e7\u0131k\u00e7a belirlenmi\u015f bir malvarl\u0131\u011f\u0131 de\u011feri<\/strong> ile yerine getirdi\u011finde. Malvarl\u0131\u011f\u0131 de\u011feri <strong>a\u00e7\u0131k\u00e7a tan\u0131mlanmal\u0131, do\u011fru \u015fekilde de\u011ferlenmeli ve tamamen devredilmelidir.<\/strong> <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen.webp\" alt=\"GmbH\u2019de ayni sermaye koyma kolayca a\u00e7\u0131klanm\u0131\u015ft\u0131r. \u015eartlar, de\u011ferleme ve riskler anla\u015f\u0131l\u0131r \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\">\u201eAyni sermaye koyman\u0131n \u00f6zenle d\u00fczenlenmesi, bir GmbH\u2019nin hukuken g\u00fcvenli \u015fekilde kurulup kurulmayaca\u011f\u0131n\u0131 veya sonradan sorumluluk risklerinin do\u011fup do\u011fmayaca\u011f\u0131n\u0131 belirler.\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-zulassige-gegenstande-von-sacheinlagen\">Ayni sermaye olarak konulabilecek varl\u0131klar<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kabul edilebilir ayni sermaye<\/strong>, bir orta\u011f\u0131n <strong>hukuken ge\u00e7erli \u015fekilde GmbH\u2019ye devredebilece\u011fi<\/strong> ve ayn\u0131 zamanda <strong>a\u00e7\u0131k\u00e7a belirlenebilir bir ekonomik de\u011fere<\/strong> sahip olan t\u00fcm malvarl\u0131\u011f\u0131 de\u011ferleridir. Belirleyici olan, konunun <strong>ba\u011f\u0131ms\u0131z olarak de\u011ferlendirilebilir<\/strong> olmas\u0131 ve \u015firket malvarl\u0131\u011f\u0131na ge\u00e7mesidir. <\/p>\n\n<p class=\"wp-block-paragraph\">Buna makineler veya gayrimenkuller gibi <strong>maddi varl\u0131klar<\/strong> ile patentler veya alacaklar gibi <strong>maddi olmayan de\u011ferler<\/strong> dahildir. Belirleyici olan malvarl\u0131\u011f\u0131 de\u011ferinin t\u00fcr\u00fc de\u011fil, <strong>devredilebilirli\u011fi ve de\u011fer ta\u015f\u0131mas\u0131d\u0131r<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca malvarl\u0131\u011f\u0131 de\u011feri <strong>bilan\u00e7oya al\u0131nabilir<\/strong> olmal\u0131 ve \u015firkette <strong>aktif kalem olarak kaydedilebilmelidir.<\/strong><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-korperliche-vermogenswerte\">Maddi varl\u0131klar<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Maddi varl\u0131klar<\/strong>, GmbH\u2019de ayni sermaye koyman\u0131n en yayg\u0131n bi\u00e7imleri aras\u0131ndad\u0131r. Bunlar, <strong>orta\u011f\u0131n \u015firkete koydu\u011fu ve \u015firket i\u00e7inde ekonomik olarak kulland\u0131\u011f\u0131<\/strong> somut varl\u0131klard\u0131r. Belirleyici olan, bu malvarl\u0131\u011f\u0131 de\u011ferlerinin <strong>devredilebilir olmas\u0131 ve makul \u015fekilde belirlenebilir bir de\u011fere sahip bulunmas\u0131d\u0131r<\/strong>.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tipik \u00f6rnekler makineler, ara\u00e7lar veya gayrimenkullerdir. Bilgisayar veya aletler gibi i\u015fletme ekipmanlar\u0131 da, faaliyet i\u00e7in anlaml\u0131 olmas\u0131 h\u00e2linde ayni sermaye olarak kullan\u0131labilir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6nemli olan<\/strong>, GmbH\u2019nin bu varl\u0131klar \u00fczerinde koyma i\u015fleminden sonra fiilen tasarruf edebilmesidir. Bu nedenle, \u00f6rne\u011fin m\u00fclkiyet devri veya teslim yoluyla hukuken ge\u00e7erli \u015fekilde devredilmeleri gerekir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-immaterielle-rechte-und-forderungen\">Maddi olmayan haklar ve alacaklar<\/h3>\n\n<p class=\"wp-block-paragraph\">Maddi varl\u0131klar\u0131n yan\u0131 s\u0131ra <strong>maddi olmayan malvarl\u0131\u011f\u0131 de\u011ferleri<\/strong> de ayni sermaye olarak konulabilir. Bunlar somut de\u011fildir; ancak \u00e7o\u011fu zaman \u00f6nemli bir ekonomik de\u011fere sahiptir. Burada da \u015fart, <strong>devredilebilir ve de\u011ferlendirilebilir<\/strong> olmalar\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bunlara \u00f6zellikle patent veya marka gibi haklar ile \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 alacaklar dahildir. Bu t\u00fcr malvarl\u0131\u011f\u0131 de\u011ferleri, gelecekteki gelirleri g\u00fcvence alt\u0131na ald\u0131klar\u0131 veya rekabet avantaj\u0131 sa\u011flad\u0131klar\u0131 i\u00e7in GmbH a\u00e7\u0131s\u0131ndan \u00f6zellikle de\u011ferli olabilir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-unternehmen-als-sacheinlage\">Ayni sermaye olarak i\u015fletme<\/h3>\n\n<p class=\"wp-block-paragraph\">Ayni sermayenin \u00f6zel bir t\u00fcr\u00fc, <strong>t\u00fcm bir i\u015fletmenin veya bir i\u015fletme b\u00f6l\u00fcm\u00fcn\u00fcn<\/strong> devredilmesidir. Bu durumda ortak yaln\u0131zca tek tek varl\u0131klar\u0131 de\u011fil, <strong>i\u015fleyen bir ekonomik birimi<\/strong> GmbH\u2019ye devreder. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu genellikle malvarl\u0131\u011f\u0131, s\u00f6zle\u015fmeler, m\u00fc\u015fteri ili\u015fkileri ve know-how gibi birden fazla unsurun ayn\u0131 anda devrini kapsar. B\u00f6ylece GmbH <strong>faaliyete do\u011frudan ba\u015flayabilir<\/strong> ve her \u015feyi yeniden kurmak zorunda kalmaz. <\/p>\n\n<p class=\"wp-block-paragraph\">Bir i\u015fletmenin devri hukuken karma\u015f\u0131kt\u0131r; \u00e7\u00fcnk\u00fc bir\u00e7ok unsurun ayn\u0131 anda devredilmesi gerekir. Buna m\u00fc\u015fteriler veya tedarik\u00e7ilerle yap\u0131lan s\u00f6zle\u015fmeler ile mevcut y\u00fck\u00fcml\u00fcl\u00fckler de dahildir. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>De\u011ferleme \u00f6zellikle \u00f6nemlidir<\/strong>; \u00e7\u00fcnk\u00fc bir i\u015fletme \u00e7o\u011fu zaman bir\u00e7ok tekil de\u011ferden olu\u015fur. De\u011ferlemedeki hatalar sonradan sorumluluk sorunlar\u0131na yol a\u00e7abilir. Bu nedenle kurucular uygulamada, ger\u00e7ek de\u011feri do\u011fru tespit etmek i\u00e7in s\u0131kl\u0131kla d\u0131\u015f uzmanlara ba\u015fvurur.  <\/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\">\u201eSadece bir fikir veya gelecekte k\u00e2r elde etme ihtimali yeterli de\u011fildir. Malvarl\u0131\u011f\u0131 de\u011feri h\u00e2lihaz\u0131rda mevcut olmal\u0131 ve somut bir ekonomik fayda sa\u011flamal\u0131d\u0131r. \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-unzulassige-sacheinlagen\">Kabul edilemeyen ayni sermaye koyma<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Kabul edilemeyen ayni sermaye<\/strong>, bir GmbH\u2019ye sermaye olarak konulmak i\u00e7in <strong>kanuni \u015fartlar\u0131<\/strong> kar\u015f\u0131lamayan malvarl\u0131\u011f\u0131 de\u011ferleri veya edimlerdir. Belirleyici olan, konunun <strong>devredilememesi veya \u015firket i\u00e7in kal\u0131c\u0131 \u015fekilde de\u011ferlendirilebilir bir de\u011fer ta\u015f\u0131mamas\u0131d\u0131r<\/strong>. Bu h\u00e2llerde <strong>sermaye koyma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong> <strong>yerine getirilmemi\u015f say\u0131l\u0131r<\/strong>; bu da ortaklar a\u00e7\u0131s\u0131ndan \u00f6nemli hukuki sonu\u00e7lar do\u011furabilir.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nicht-ubertragbare-rechte\">Devredilemeyen haklar<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Devredilemeyen haklar<\/strong>, GmbH\u2019de <strong>ayni sermaye<\/strong> olamaz. Bunun nedeni, \u015firketin koyma i\u015fleminden sonra <strong>malvarl\u0131\u011f\u0131 de\u011feri \u00fczerinde tamamen tasarruf edebilmesi<\/strong> gerekmesidir. Bu hukuken m\u00fcmk\u00fcn de\u011filse, ge\u00e7erli bir sermaye koyman\u0131n temeli yoktur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Buna \u00f6zellikle <strong>ki\u015fiye s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131<\/strong> haklar dahildir. Bu t\u00fcr haklar ne sat\u0131labilir ne de devredilebilir; dolay\u0131s\u0131yla GmbH i\u00e7in ba\u011f\u0131ms\u0131z bir ekonomik fayda sa\u011flamaz. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u015eahsa s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131 haklar<\/li>\n\n\n\n<li>Devri m\u00fcmk\u00fcn olmayan belirli kullan\u0131m haklar\u0131<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Belirleyici olan<\/strong>, malvarl\u0131\u011f\u0131 de\u011ferinin orta\u011f\u0131n m\u00fclkiyetinden \u00e7\u0131kmas\u0131 ve GmbH\u2019nin malvarl\u0131\u011f\u0131na ge\u00e7mesidir. Bu m\u00fcmk\u00fcn de\u011filse, kabul edilebilir bir ayni sermaye s\u00f6z konusu de\u011fildir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-dienstleistungen-und-personliche-leistungen\">Hizmetler ve ki\u015fisel edimler<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Hizmetler<\/strong>, GmbH\u2019de <strong>kural olarak kabul edilebilir bir ayni sermaye de\u011fildir<\/strong>. Bir i\u015f edimi ekonomik a\u00e7\u0131dan de\u011ferli olsa bile, sermaye koymaya ili\u015fkin kanuni \u015fartlar\u0131 kar\u015f\u0131lamaz. <\/p>\n\n<p class=\"wp-block-paragraph\">Bunun nedeni, bir hizmetin <strong>\u015firket malvarl\u0131\u011f\u0131nda kal\u0131c\u0131 olarak yer almamas\u0131d\u0131r<\/strong>. Hizmet ifa edilir ve sonras\u0131nda t\u00fcketilmi\u015f olur. B\u00f6ylece <strong>sermaye i\u00e7in gerekli maddi temel<\/strong> eksik kal\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\">\u201eBir orta\u011f\u0131n ilk on iki ay boyunca i\u015fletmede \u00fccretsiz \u00e7al\u0131\u015fmay\u0131 taahh\u00fct etmesi ekonomik olarak anlaml\u0131 olabilir; ancak bu, sermaye pay\u0131n\u0131n yerine ge\u00e7mez.\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<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Kategori<\/strong><\/td><td><strong>\u00d6rnekler<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Kabul edilebilir mi?<\/strong><\/td><td><strong>Gerek\u00e7e<\/strong><\/td><\/tr><tr><td><strong>Maddi varl\u0131klar<\/strong><\/td><td>Makineler, ara\u00e7lar, gayrimenkuller<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Devredilebilir ve ekonomik olarak de\u011ferlendirilebilir<\/td><\/tr><tr><td><strong>\u0130\u015fletme ekipman\u0131<\/strong><\/td><td>Bilgisayar, aletler, donan\u0131m<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>\u0130\u015fletmede kullan\u0131labilir ve de\u011ferlenebilir<\/td><\/tr><tr><td><strong>Maddi olmayan haklar<\/strong><\/td><td>Patentler, lisanslar, telif haklar\u0131<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Hukuken devredilebilir ve piyasa de\u011ferine sahip<\/td><\/tr><tr><td><strong>Alacaklar<\/strong><\/td><td>\u00dc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 a\u00e7\u0131k faturalar<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>Ekonomik fayda sa\u011flayan malvarl\u0131\u011f\u0131 de\u011feri<\/td><\/tr><tr><td><strong>\u0130\u015fletme veya i\u015fletme b\u00f6l\u00fcmleri<\/strong><\/td><td>\u015eah\u0131s i\u015fletmesi, i\u015fletme b\u00f6l\u00fcm\u00fc<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u2713<\/td><td>\u0130\u015fleyen ekonomik birim<\/td><\/tr><tr><td><strong>Devredilemeyen haklar<\/strong><\/td><td>\u015eahsa s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131 haklar<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Hukuken devredilemez<\/td><\/tr><tr><td><strong>Hizmetler<\/strong><\/td><td>\u0130\u015fletmede \u00e7al\u0131\u015fma<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Kal\u0131c\u0131 bir malvarl\u0131\u011f\u0131 de\u011feri de\u011fildir<\/td><\/tr><tr><td><strong>Dan\u0131\u015fmanl\u0131k hizmetleri<\/strong><\/td><td>Ko\u00e7luk, y\u00f6netim hizmetleri<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>T\u00fcketilebilir edim, sermaye yerine ge\u00e7mez<\/td><\/tr><tr><td><strong>Fikirler \/ i\u015f f\u0131rsatlar\u0131<\/strong><\/td><td>Uygulamaya ge\u00e7irilmemi\u015f i\u015f fikri<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>Somut bir malvarl\u0131\u011f\u0131 de\u011feri yoktur<\/td><\/tr><tr><td><strong>M\u00fclkiyet olmaks\u0131z\u0131n salt kullan\u0131m<\/strong><\/td><td>\u00d6d\u00fcn\u00e7, yaln\u0131zca kullan\u0131m izni<\/td><td class=\"has-text-align-center\" data-align=\"center\">x<\/td><td>\u015eirket malvarl\u0131\u011f\u0131na ge\u00e7i\u015f yoktur<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-anforderungen-an-die-sacheinlage\">Ayni sermaye koyma \u015fartlar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ayni sermaye koyma, ge\u00e7erli bir sermaye olarak kabul edilebilmesi i\u00e7in s\u0131k\u0131 kanuni \u015fartlar\u0131 kar\u015f\u0131lamal\u0131d\u0131r<\/strong>. \u00d6zellikle <strong>\u015firket s\u00f6zle\u015fmesinde a\u00e7\u0131k\u00e7a d\u00fczenlenmesi<\/strong> \u00f6nemlidir. Burada <strong>orta\u011f\u0131n kimli\u011fi, ayni sermayenin tam konusu ve parasal de\u011feri<\/strong> eksiksiz ve anla\u015f\u0131l\u0131r \u015fekilde belirtilmelidir. Belirsiz veya eksik bilgiler, d\u00fczenlemenin ge\u00e7ersiz olmas\u0131na yol a\u00e7abilir.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca, <strong><\/strong> <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10\/NOR40258370\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10 Abs. 3 GmbHG uyar\u0131nca sermayenin tamamen yerine getirilmesi de belirleyicidir. <\/a>. Nakit sermayeden farkl\u0131 olarak ortak, GmbH\u2019nin tescilinden \u00f6nce <strong>ayni sermayeyi \u015firkete tamamen devreder<\/strong>; b\u00f6ylece \u015firket <strong>derh\u00e2l tasarruf edebilir<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Kapsaml\u0131 ayni sermaye koymalarda <strong>kurulu\u015f raporu<\/strong> gerekebilir; ayr\u0131ca <strong>kurulu\u015f denetimi<\/strong> de gerekli h\u00e2le gelebilir.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu \u015fartlara ancak uyulmas\u0131 h\u00e2linde, sermaye tutar\u0131 usul\u00fcne uygun \u015fekilde kar\u015f\u0131lanm\u0131\u015f say\u0131l\u0131r.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-und-wertermittlung\">De\u011ferleme ve de\u011fer tespiti<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ayni sermayenin de\u011ferlenmesi<\/strong>, GmbH kurulu\u015funun en kritik noktalar\u0131ndan biridir. Kanun koyucu, konulan malvarl\u0131\u011f\u0131 de\u011ferinin <strong>ger\u00e7ek\u00e7i ve anla\u015f\u0131l\u0131r \u015fekilde de\u011ferlenmesini<\/strong> \u015fart ko\u015far. Ancak bu \u015fekilde sermayenin fiilen mevcut oldu\u011fu g\u00fcvence alt\u0131na al\u0131nabilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">De\u011ferleme genellikle objektif \u00f6l\u00e7\u00fctlere g\u00f6re yap\u0131l\u0131r. Kurucular \u00e7o\u011fu zaman de\u011feri uzmanl\u0131kla tespit etmek i\u00e7in <strong>bilirki\u015filerden<\/strong> yararlan\u0131r. Bu, g\u00fcven sa\u011flar ve sonraki riskleri azalt\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">A\u015fa\u011f\u0131daki \u00f6l\u00e7\u00fctler dikkate al\u0131nabilir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Benzer varl\u0131klar\u0131n piyasa de\u011feri<\/li>\n\n\n\n<li>Haklar veya i\u015fletmelerde gelir de\u011feri<\/li>\n\n\n\n<li>Edinim veya \u00fcretim maliyetleri<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>S\u0131k yap\u0131lan bir hata a\u015f\u0131r\u0131 de\u011ferlemedir<\/strong>. Bir malvarl\u0131\u011f\u0131 de\u011feri gere\u011finden y\u00fcksek belirlenirse, sermayede bir a\u00e7\u0131k olu\u015fur. Bu durumda ortak, fark tutar\u0131n\u0131 <strong>nakden tamamlamak<\/strong> zorundad\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle, malvarl\u0131\u011f\u0131 de\u011feri ne kadar karma\u015f\u0131ksa, \u00f6zenli ve iyi belgelenmi\u015f bir de\u011ferleme o kadar \u00f6nemlidir.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-besonderheiten-bei-der-gmbh-grundung-mit-sacheinlagen\">Ayni sermaye ile GmbH kurulu\u015funda \u00f6zellikler<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ayni sermaye ile GmbH kurulmas\u0131<\/strong>, yaln\u0131zca nakit ile kurulu\u015fa k\u0131yasla daha s\u0131k\u0131 kurallara tabidir. Kanun koyucu, sermayenin <strong>yaln\u0131zca k\u00e2\u011f\u0131t \u00fczerinde kalmamas\u0131n\u0131<\/strong>, fiilen de de\u011fer ta\u015f\u0131mas\u0131n\u0131 sa\u011flamak ister. Bu nedenle <strong>sermayenin bile\u015fimi ve sermaye koyman\u0131n denetimi<\/strong> konusunda ek y\u00fck\u00fcml\u00fcl\u00fckler vard\u0131r. Bu alandaki hatalar, kurulu\u015fun <strong>ge\u00e7ersiz olmas\u0131na veya sonradan ek \u00f6demelerin gerekmesine<\/strong> yol a\u00e7abilir.   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-halfteklausel-und-ausnahmen-davon\">Yar\u0131 kural\u0131 ve istisnalar\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Temel ilkelerden biri, <strong><\/strong> <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6a\/NOR40098230\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 6a Abs. 1 GmbHG uyar\u0131nca yar\u0131 kural\u0131d\u0131r. <\/a>. Bu kural, GmbH\u2019de <strong>sermayenin en az yar\u0131s\u0131n\u0131n nakden konulmas\u0131 gerekti\u011fini<\/strong> ifade eder. Bu nedenle ayni sermaye, kural olarak <strong>sermayenin tamam\u0131n\u0131n yerine ge\u00e7emez<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu d\u00fczenleme, nakdin cari giderler i\u00e7in derh\u00e2l kullan\u0131labilmesi nedeniyle \u015firketin likiditesini korur. Yaln\u0131zca ayni sermaye \u00e7o\u011fu zaman bu amac\u0131 kar\u015f\u0131layamaz. <\/p>\n\n<p class=\"wp-block-paragraph\">Bununla birlikte, mevcut bir i\u015fletmenin devredilmesi ve belirli \u015fartlar\u0131n sa\u011flanmas\u0131 gibi kanuni istisnalar vard\u0131r. Bu h\u00e2llerde ayni sermaye oran\u0131 <strong>al\u0131\u015f\u0131landan daha y\u00fcksek<\/strong> olabilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Kural olarak ge\u00e7erlidir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Sermayenin en az %50\u2019si nakit sermaye olarak<\/li>\n\n\n\n<li>Mevcut bir i\u015fletmenin devrinde istisnalar<\/li>\n\n\n\n<li>Sapmalarda ek denetim y\u00fck\u00fcml\u00fcl\u00fckleri<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Dolay\u0131s\u0131yla bir GmbH kuran ki\u015fi, de\u011ferli ayni varl\u0131klar bulunsa dahi, neredeyse her zaman <strong>asgari bir nakit pay\u0131<\/strong> \u00f6demek zorundad\u0131r.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-haftung-und-risiken\">Sorumluluk ve Riskler<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ayni sermayedeki hatalar h\u0131zla ciddi sorumluluk risklerine yol a\u00e7ar<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Ortaklar, \u00f6zellikle konulan malvarl\u0131\u011f\u0131 de\u011ferinin <strong>gere\u011finden y\u00fcksek de\u011ferlenmesi veya tamamen mevcut olmamas\u0131<\/strong> h\u00e2linde <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P10a\/NOR12037441\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10a GmbHG<\/a> uyar\u0131nca sorumludur. Bu durumda, hatada kusurlar\u0131 olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n fark\u0131 <strong>nakden tamamlamak<\/strong> zorundad\u0131rlar. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayn\u0131 zamanda <strong>y\u00f6netim merkezi bir kontrol rol\u00fcne<\/strong> sahiptir. Ayni sermayenin ger\u00e7ekten mevcut olup olmad\u0131\u011f\u0131n\u0131 ve belirtilen de\u011fere ula\u015f\u0131p ula\u015fmad\u0131\u011f\u0131n\u0131 denetlemek zorundad\u0131r. Bu denetimi yapmaz veya bariz hatalar\u0131 fark etmezse, kendisi de <strong>sorumlu h\u00e2le gelebilir<\/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\">\u201eB\u00f6ylece \u015firketi ve alacakl\u0131lar\u0131n\u0131 korumay\u0131 ama\u00e7layan kar\u015f\u0131l\u0131kl\u0131 bir kontrol sistemi olu\u015fur.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-uberbewertung-und-nachschusspflicht\">A\u015f\u0131r\u0131 de\u011ferleme ve ek \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>En b\u00fcy\u00fck tehlike, konulan malvarl\u0131\u011f\u0131 de\u011ferlerinin a\u015f\u0131r\u0131 de\u011ferlenmesidir<\/strong>. Bir varl\u0131k gere\u011finden y\u00fcksek belirlenirse, sermayenin bir k\u0131sm\u0131 fiilen eksik kal\u0131r. Bu fark\u0131 ortak <strong>kendi cebinden nakden kar\u015f\u0131lamak<\/strong> zorundad\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu, hatan\u0131n bilin\u00e7li ya da bilin\u00e7siz yap\u0131lmas\u0131ndan ba\u011f\u0131ms\u0131zd\u0131r. Bu nedenle s\u00f6z konusu <strong>fark sorumlulu\u011fu<\/strong>, <strong>kusur aranmaks\u0131z\u0131n<\/strong> uygulan\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle ortaklar a\u00e7\u0131s\u0131ndan <strong>belirleyici olan<\/strong>, ayni sermayenin de\u011ferini ger\u00e7ek\u00e7i \u015fekilde belirlemek ve teredd\u00fct h\u00e2linde uzmanlara inceletmektir.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-verdeckte-sacheinlage\">\u00d6rt\u00fcl\u00fc ayni sermaye koyma<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6rt\u00fcl\u00fc ayni sermaye koyma<\/strong>, ayni sermayeye ili\u015fkin kanuni d\u00fczenlemelerin <strong>dolayl\u0131 olarak bertaraf edilmesi<\/strong> h\u00e2linde s\u00f6z konusudur. D\u0131\u015far\u0131dan bak\u0131ld\u0131\u011f\u0131nda sermaye nakit gibi g\u00f6r\u00fcn\u00fcr; ancak ger\u00e7ekte bir malvarl\u0131\u011f\u0131 unsuru konulur. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipik bir durum, orta\u011f\u0131n para yat\u0131rmas\u0131 ve ayn\u0131 zamanda GmbH ile, \u015firketin kendisinden <strong>ayn\u0131 tutar kar\u015f\u0131l\u0131\u011f\u0131nda bir e\u015fya sat\u0131n almas\u0131<\/strong> konusunda anla\u015fmas\u0131d\u0131r. Ekonomik olarak \u015firket, para yerine bir \u015fey edinmi\u015f olur. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu h\u00e2llerde nakit sermaye <strong>hukuken ge\u00e7erli \u015fekilde konulmu\u015f say\u0131lmaz<\/strong>. Ortak, sermayeyi <strong>bir kez daha nakden yerine getirmek<\/strong> zorundad\u0131r; sat\u0131\u015ftan do\u011fan alaca\u011f\u0131 ise yaln\u0131zca s\u0131n\u0131rl\u0131 \u00f6l\u00e7\u00fcde dikkate al\u0131n\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6rnek:<\/strong> Bir ortak 20.000 \u20ac yat\u0131r\u0131r ve ayn\u0131 zamanda 20.000 \u20ac bedelle bir arac\u0131 GmbH\u2019ye satar. Ekonomik olarak bir \u015fey konuldu\u011fu i\u00e7in, hukuken nakit sermaye y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yerine getirilmi\u015f say\u0131lmaz. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-vorteile-der-sacheinlage-fur-gesellschafter\">Ortaklar i\u00e7in ayni sermaye koyman\u0131n avantajlar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ayni sermaye, ortaklara, sermayenin tamam\u0131n\u0131 nakden kar\u015f\u0131lamak zorunda kalmadan GmbH kurmak i\u00e7in esnek bir imk\u00e2n sunar<\/strong>. Para yerine, \u00e7o\u011fu zaman zaten i\u015fletme faaliyetinde kullan\u0131lmak \u00fczere mevcut olan malvarl\u0131\u011f\u0131 de\u011ferleri kullan\u0131labilir. B\u00f6ylece \u015firketin ba\u015flang\u0131c\u0131 <strong>verimli ve uygulamaya uygun<\/strong> \u015fekilde planlanabilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">B\u00fcy\u00fck bir avantaj, konulan varl\u0131klar\u0131n <strong>i\u015fletmede derh\u00e2l kullan\u0131labilmesidir<\/strong>. Makineler, gayrimenkuller veya haklar GmbH\u2019nin kullan\u0131m\u0131na do\u011frudan ge\u00e7er ve en ba\u015ftan ekonomik bir temel olu\u015fturur. Ayn\u0131 zamanda ortaklar, ilave sermaye koymak yerine mevcut kaynaklar\u0131n\u0131 anlaml\u0131 \u015fekilde de\u011ferlendirebilir.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Likidite ihtiyac\u0131n\u0131n daha d\u00fc\u015f\u00fck olmas\u0131<\/li>\n\n\n\n<li>\u0130\u015fletmede derh\u00e2l kullan\u0131labilir malvarl\u0131\u011f\u0131 de\u011ferleri<\/li>\n\n\n\n<li>Daha h\u0131zl\u0131 operasyonel faaliyete ge\u00e7i\u015f<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Buna ra\u011fmen ayni sermaye koyma dikkatli bir planlama gerektirir<\/strong>; \u00e7\u00fcnk\u00fc de\u011ferleme, hukuki yap\u0131land\u0131rma ve mevzuata uyum belirleyicidir. Bu hususlara dikkat edenler, avantajlardan hedefli \u015fekilde yararlanabilir ve ayn\u0131 zamanda riskleri azaltabilir. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Ayni sermaye ile GmbH kurulmas\u0131 hukuken zorludur<\/strong>; \u00e7\u00fcnk\u00fc bir\u00e7ok ayr\u0131nt\u0131ya eksiksiz uyulmas\u0131 gerekir. De\u011ferlemede veya \u015firket s\u00f6zle\u015fmesinde yap\u0131lacak k\u00fc\u00e7\u00fck hatalar dahi sonradan ciddi mali dezavantajlara yol a\u00e7abilir. Hukuki destek, kurulu\u015funuzun <strong>en ba\u015ftan hukuken g\u00fcvenli<\/strong> \u015fekilde yap\u0131land\u0131r\u0131lmas\u0131n\u0131 sa\u011flar.  <\/p>\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece GmbH\u2019nizin sa\u011flam bir hukuki temelle ba\u015flamas\u0131n\u0131 ve uzun vadede ba\u015far\u0131l\u0131 \u015fekilde y\u00f6netilmesini sa\u011flars\u0131n\u0131z. Somut avantajlar \u015funlard\u0131r: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ayni sermayenin ve \u015firket s\u00f6zle\u015fmesinin hukuken g\u00fcvenli \u015fekilde d\u00fczenlenmesi<\/li>\n\n\n\n<li>Sorumluluk riskleri ve ek \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin \u00f6nlenmesi<\/li>\n\n\n\n<li>A\u00e7\u0131k de\u011ferleme ve kurulu\u015f s\u00fcrecinin yap\u0131land\u0131r\u0131lm\u0131\u015f y\u00fcr\u00fct\u00fclmesi<\/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\">\u201eDeneyimli bir avukat, ayni sermayeyi do\u011fru \u015fekilde yap\u0131land\u0131rman\u0131z, \u015firket s\u00f6zle\u015fmesini hassas bi\u00e7imde kaleme alman\u0131z ve sorumluluk risklerini \u00f6nlemeniz konusunda size destek olur.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-a1b2c3d4 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\\\/gmbhde-ayni-sermaye-koyma\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Arac\\u0131m\\u0131 bir GmbH\\u2019ye ayni sermaye olarak koyabilir miyim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet, bir ara\\u00e7, hukuken GmbH\\u2019ye devredilebiliyor ve makul \\u015fekilde belirlenebilir bir de\\u011fere sahipse, kural olarak ayni sermaye olarak uygun olabilir. \\u00d6nemli olan, arac\\u0131n ger\\u00e7ekten \\u015firketin m\\u00fclkiyetine ge\\u00e7mesi ve \\u015firket s\\u00f6zle\\u015fmesinde a\\u00e7\\u0131k\\u00e7a tan\\u0131mlanmas\\u0131d\\u0131r. Ayr\\u0131ca belirlenen de\\u011fer ger\\u00e7ek\\u00e7i olmal\\u0131d\\u0131r; aksi h\\u00e2lde fark\\u0131n nakden kar\\u015f\\u0131lanmas\\u0131 gerekir.  \"}},{\"@type\":\"Question\",\"name\":\"Para yerine eme\\u011fimi koyabilir miyim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hay\\u0131r. \\u0130\\u015f g\\u00fcc\\u00fc veya ki\\u015fisel faaliyetler, GmbH\\u2019de kabul edilebilir bir sermaye pay\\u0131 say\\u0131lmaz. Ekonomik a\\u00e7\\u0131dan anlaml\\u0131 olabilirler; ancak kal\\u0131c\\u0131 bir malvarl\\u0131\\u011f\\u0131 de\\u011feri olu\\u015fturmad\\u0131klar\\u0131 i\\u00e7in sermayenin yerine ge\\u00e7mezler. Bu nedenle sermaye ayr\\u0131ca nakden veya kabul edilebilir bir ayni sermaye olarak konulmal\\u0131d\\u0131r.  \"}},{\"@type\":\"Question\",\"name\":\"Ayni sermaye i\\u00e7in her zaman bilirki\\u015fi raporu gerekir mi?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bilirki\\u015fi raporu her durumda kanunen zorunlu de\\u011fildir. Bununla birlikte, uygulamada do\\u011fru bir de\\u011ferleme \\u00f6nemlidir; \\u00e7\\u00fcnk\\u00fc ortaklar yanl\\u0131\\u015f de\\u011ferlemeden dolay\\u0131 sorumludur. Karma\\u015f\\u0131k veya de\\u011feri zor belirlenen malvarl\\u0131\\u011f\\u0131 de\\u011ferlerinde, sonradan riskleri \\u00f6nlemek i\\u00e7in bilirki\\u015fi raporu \\u015fiddetle tavsiye edilir.  \"}},{\"@type\":\"Question\",\"name\":\"Ayni sermayeye ra\\u011fmen ne kadar nakit yat\\u0131rmam gerekir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kural olarak kanun, GmbH\\u2019de sermayenin en az yar\\u0131s\\u0131n\\u0131n nakit sermaye olarak kar\\u015f\\u0131lanmas\\u0131n\\u0131 \\u015fart ko\\u015far. Bu nedenle ayni sermaye genellikle sermayenin tamam\\u0131n\\u0131n yerine ge\\u00e7emez. Nakit pay\\u0131n somut tutar\\u0131, kurulu\\u015fun kurgusuna ve kanuni asgari \\u015fartlara ba\\u011fl\\u0131d\\u0131r.  \"}},{\"@type\":\"Question\",\"name\":\"Mevcut \\u015fah\\u0131s i\\u015fletmemi bir GmbH\\u2019ye ayni sermaye olarak koyabilir miyim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Evet, mevcut bir i\\u015fletme veya bir i\\u015fletme b\\u00f6l\\u00fcm\\u00fc, GmbH\\u2019ye ayni sermaye olarak devredilebilir. Bu durumda yaln\\u0131zca tek tek varl\\u0131klar de\\u011fil, b\\u00fct\\u00fcn bir ekonomik birim devredilir. \\u015eart, t\\u00fcm esas unsurlar\\u0131n ge\\u00e7mesi ve toplam de\\u011ferin makul \\u015fekilde de\\u011ferlenmesidir.  \"}},{\"@type\":\"Question\",\"name\":\"Ayni sermayemin de\\u011feri yanl\\u0131\\u015f belirlenirse ne olur?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ayni sermayenin ger\\u00e7ek de\\u011feri, \\u015firket s\\u00f6zle\\u015fmesinde belirtilenden d\\u00fc\\u015f\\u00fckse, ortak fark\\u0131 nakden kar\\u015f\\u0131lamak zorundad\\u0131r. Bu sorumluluk, hatan\\u0131n kas\\u0131tl\\u0131 veya kas\\u0131ts\\u0131z olmas\\u0131ndan ba\\u011f\\u0131ms\\u0131zd\\u0131r. Bu nedenle \\u00f6zenli ve ger\\u00e7ek\\u00e7i bir de\\u011ferleme \\u00f6zellikle \\u00f6nemlidir.  \"}},{\"@type\":\"Question\",\"name\":\"A\\u00e7\\u0131k ve \\u00f6rt\\u00fcl\\u00fc ayni sermaye aras\\u0131ndaki fark nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A\\u00e7\\u0131k ayni sermayede, hangi malvarl\\u0131\\u011f\\u0131 de\\u011ferinin konuldu\\u011fu ve de\\u011ferinin ne oldu\\u011fu en ba\\u015ftan a\\u00e7\\u0131k\\u00e7a belirlenir. \\u00d6rt\\u00fcl\\u00fc ayni sermayede ise d\\u0131\\u015far\\u0131dan bak\\u0131ld\\u0131\\u011f\\u0131nda sermaye nakit gibi g\\u00f6r\\u00fcn\\u00fcr; ancak ger\\u00e7ekte bir malvarl\\u0131\\u011f\\u0131 unsuru konulur. Bu durumda sermaye hukuken \\u00e7o\\u011fu zaman yerine getirilmi\\u015f say\\u0131lmaz ve yeniden nakden \\u00f6denmesi gerekir.  \"}},{\"@type\":\"Question\",\"name\":\"Kurulu\\u015f raporu veya kurulu\\u015f denetimi ne zaman gerekir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kurulu\\u015f raporu veya kurulu\\u015f denetimi, ayni sermayeye ili\\u015fkin \\u00f6zel kanuni h\\u00fck\\u00fcmler devreye girdi\\u011finde gerekli olabilir. Bu \\u00f6zellikle kapsaml\\u0131 veya karma\\u015f\\u0131k ayni sermaye koymalarda s\\u00f6z konusudur. Bu ek denetimin amac\\u0131, konulan malvarl\\u0131\\u011f\\u0131 de\\u011ferlerinin de\\u011ferini objektif olarak kontrol etmek ve \\u015firketi ile alacakl\\u0131lar\\u0131n\\u0131 korumakt\\u0131r.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq001 \" 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\">Arac\u0131m\u0131 bir GmbH\u2019ye ayni sermaye olarak koyabilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet, bir ara\u00e7, hukuken GmbH\u2019ye devredilebiliyor ve makul \u015fekilde belirlenebilir bir de\u011fere sahipse, kural olarak ayni sermaye olarak uygun olabilir. \u00d6nemli olan, arac\u0131n ger\u00e7ekten \u015firketin m\u00fclkiyetine ge\u00e7mesi ve \u015firket s\u00f6zle\u015fmesinde a\u00e7\u0131k\u00e7a tan\u0131mlanmas\u0131d\u0131r. Ayr\u0131ca belirlenen de\u011fer ger\u00e7ek\u00e7i olmal\u0131d\u0131r; aksi h\u00e2lde fark\u0131n nakden kar\u015f\u0131lanmas\u0131 gerekir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq002 \" 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\">Para yerine eme\u011fimi koyabilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r. \u0130\u015f g\u00fcc\u00fc veya ki\u015fisel faaliyetler, GmbH\u2019de kabul edilebilir bir sermaye pay\u0131 say\u0131lmaz. Ekonomik a\u00e7\u0131dan anlaml\u0131 olabilirler; ancak kal\u0131c\u0131 bir malvarl\u0131\u011f\u0131 de\u011feri olu\u015fturmad\u0131klar\u0131 i\u00e7in sermayenin yerine ge\u00e7mezler. Bu nedenle sermaye ayr\u0131ca nakden veya kabul edilebilir bir ayni sermaye olarak konulmal\u0131d\u0131r.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq003 \" 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\">Ayni sermaye i\u00e7in her zaman bilirki\u015fi raporu gerekir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bilirki\u015fi raporu her durumda kanunen zorunlu de\u011fildir. Bununla birlikte, uygulamada do\u011fru bir de\u011ferleme \u00f6nemlidir; \u00e7\u00fcnk\u00fc ortaklar yanl\u0131\u015f de\u011ferlemeden dolay\u0131 sorumludur. Karma\u015f\u0131k veya de\u011feri zor belirlenen malvarl\u0131\u011f\u0131 de\u011ferlerinde, sonradan riskleri \u00f6nlemek i\u00e7in bilirki\u015fi raporu \u015fiddetle tavsiye edilir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq004 \" 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\">Ayni sermayeye ra\u011fmen ne kadar nakit yat\u0131rmam gerekir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kural olarak kanun, GmbH\u2019de sermayenin en az yar\u0131s\u0131n\u0131n nakit sermaye olarak kar\u015f\u0131lanmas\u0131n\u0131 \u015fart ko\u015far. Bu nedenle ayni sermaye genellikle sermayenin tamam\u0131n\u0131n yerine ge\u00e7emez. Nakit pay\u0131n somut tutar\u0131, kurulu\u015fun kurgusuna ve kanuni asgari \u015fartlara ba\u011fl\u0131d\u0131r.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq005 \" 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\">Mevcut \u015fah\u0131s i\u015fletmemi bir GmbH\u2019ye ayni sermaye olarak koyabilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet, mevcut bir i\u015fletme veya bir i\u015fletme b\u00f6l\u00fcm\u00fc, GmbH\u2019ye ayni sermaye olarak devredilebilir. Bu durumda yaln\u0131zca tek tek varl\u0131klar de\u011fil, b\u00fct\u00fcn bir ekonomik birim devredilir. \u015eart, t\u00fcm esas unsurlar\u0131n ge\u00e7mesi ve toplam de\u011ferin makul \u015fekilde de\u011ferlenmesidir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq006 \" 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\">Ayni sermayemin de\u011feri yanl\u0131\u015f belirlenirse ne olur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ayni sermayenin ger\u00e7ek de\u011feri, \u015firket s\u00f6zle\u015fmesinde belirtilenden d\u00fc\u015f\u00fckse, ortak fark\u0131 nakden kar\u015f\u0131lamak zorundad\u0131r. Bu sorumluluk, hatan\u0131n kas\u0131tl\u0131 veya kas\u0131ts\u0131z olmas\u0131ndan ba\u011f\u0131ms\u0131zd\u0131r. Bu nedenle \u00f6zenli ve ger\u00e7ek\u00e7i bir de\u011ferleme \u00f6zellikle \u00f6nemlidir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq007 \" 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\">A\u00e7\u0131k ve \u00f6rt\u00fcl\u00fc ayni sermaye aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>A\u00e7\u0131k ayni sermayede, hangi malvarl\u0131\u011f\u0131 de\u011ferinin konuldu\u011fu ve de\u011ferinin ne oldu\u011fu en ba\u015ftan a\u00e7\u0131k\u00e7a belirlenir. \u00d6rt\u00fcl\u00fc ayni sermayede ise d\u0131\u015far\u0131dan bak\u0131ld\u0131\u011f\u0131nda sermaye nakit gibi g\u00f6r\u00fcn\u00fcr; ancak ger\u00e7ekte bir malvarl\u0131\u011f\u0131 unsuru konulur. Bu durumda sermaye hukuken \u00e7o\u011fu zaman yerine getirilmi\u015f say\u0131lmaz ve yeniden nakden \u00f6denmesi gerekir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faq008 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kurulu\u015f raporu veya kurulu\u015f denetimi ne zaman gerekir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kurulu\u015f raporu veya kurulu\u015f denetimi, ayni sermayeye ili\u015fkin \u00f6zel kanuni h\u00fck\u00fcmler devreye girdi\u011finde gerekli olabilir. Bu \u00f6zellikle kapsaml\u0131 veya karma\u015f\u0131k ayni sermaye koymalarda s\u00f6z konusudur. Bu ek denetimin amac\u0131, konulan malvarl\u0131\u011f\u0131 de\u011ferlerinin de\u011ferini objektif olarak kontrol etmek ve \u015firketi ile alacakl\u0131lar\u0131n\u0131 korumakt\u0131r.  <\/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\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"GmbH\u2019de ayni sermaye koyma GmbH\u2019de ayni sermaye koyma, bir orta\u011f\u0131n sermaye pay\u0131n\u0131 para olarak de\u011fil, devredilebilir ba\u015fka bir malvarl\u0131\u011f\u0131 de\u011feri ile yerine getirmesi h\u00e2linde s\u00f6z konusudur. en \u00f6nemli hukuki dayanak &#8230;","protected":false},"author":94,"featured_media":159707,"parent":42384,"menu_order":62,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[920],"tags":[],"class_list":["post-159705","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\/Sacheinlagen.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Sacheinlagen-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\u2019de ayni sermaye koyma GmbH\u2019de ayni sermaye koyma, bir orta\u011f\u0131n sermaye pay\u0131n\u0131 para olarak de\u011fil, devredilebilir ba\u015fka bir malvarl\u0131\u011f\u0131 de\u011feri ile yerine getirmesi h\u00e2linde s\u00f6z konusudur. en \u00f6nemli hukuki dayanak ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/159705","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=159705"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/159705\/revisions"}],"predecessor-version":[{"id":159709,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/159705\/revisions\/159709"}],"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\/159707"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=159705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=159705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=159705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}