{"id":160286,"date":"2026-06-02T12:00:00","date_gmt":"2026-06-02T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/sirket-kurulusu\/gmbh-sermaye-azaltimi\/"},"modified":"2026-06-02T12:54:41","modified_gmt":"2026-06-02T10:54:41","slug":"gmbh-sermaye-azaltimi","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/sirket-kurulusu\/gmbh-sermaye-azaltimi\/","title":{"rendered":"GmbH Sermaye Azalt\u0131m\u0131"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>GmbH Sermaye Azalt\u0131m\u0131<\/h2><ul><li><a href=\"#h-kapitalherabsetzung-gmbh\" data-level=\"2\">GmbH Sermaye Azalt\u0131m\u0131<\/a><\/li><li><a href=\"#h-voraussetzungen-der-kapitalherabsetzung\" data-level=\"2\">Sermaye Azalt\u0131m\u0131n\u0131n \u015eartlar\u0131<\/a><ul><li><a href=\"#h-mindeststammkapital-und-grenzen\" data-level=\"3\">Asgari Esas Sermaye ve S\u0131n\u0131rlar<\/a><\/li><\/ul><\/li><li><a href=\"#h-arten-der-kapitalherabsetzung\" data-level=\"2\">Sermaye Azalt\u0131m\u0131 T\u00fcrleri<\/a><ul><li><a href=\"#h-ordentliche-kapitalherabsetzung\" data-level=\"3\">Ola\u011fan Sermaye Azalt\u0131m\u0131<\/a><\/li><li><a href=\"#h-nominelle-kapitalherabsetzung\" data-level=\"3\">Nominal Sermaye Azalt\u0131m\u0131<\/a><\/li><li><a href=\"#h-vereinfachte-kapitalherabsetzung\" data-level=\"3\">Basitle\u015ftirilmi\u015f Sermaye Azalt\u0131m\u0131<\/a><\/li><li><a href=\"#h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\" data-level=\"3\">\u015eirket Paylar\u0131n\u0131n \u0130ptali Yoluyla Sermaye Azalt\u0131m\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-ablauf-der-kapitalherabsetzung\" data-level=\"2\">Sermaye Azalt\u0131m\u0131 S\u00fcreci<\/a><ul><li><a href=\"#h-wirksamkeit-der-kapitalherabsetzung\" data-level=\"3\">Sermaye Azalt\u0131m\u0131n\u0131n Ge\u00e7erlili\u011fi<\/a><\/li><\/ul><\/li><li><a href=\"#h-glaubigerschutz-im-verfahren\" data-level=\"2\">S\u00fcre\u00e7te Alacakl\u0131lar\u0131n Korunmas\u0131<\/a><ul><li><a href=\"#h-sperrfristen-und-sicherstellung-von-forderungen\" data-level=\"3\">Hak D\u00fc\u015f\u00fcr\u00fcc\u00fc S\u00fcreler ve Alacaklar\u0131n G\u00fcvence Alt\u0131na Al\u0131nmas\u0131<\/a><\/li><\/ul><\/li><li><a href=\"#h-zweck-und-praktische-anwendung\" data-level=\"2\">Ama\u00e7 ve Pratik Uygulama<\/a><ul><li><a href=\"#h-kapitalruckfuhrung-an-gesellschafter\" data-level=\"3\">Ortaklara Sermaye \u0130adesi<\/a><\/li><li><a href=\"#h-bilanzbereinigung-und-verlustausgleich\" data-level=\"3\">Bilan\u00e7o Temizli\u011fi ve Zarar Mahsubu<\/a><\/li><\/ul><\/li><li><a href=\"#h-risiken-und-haftung\" data-level=\"2\">Riskler ve Sorumluluk<\/a><\/li><li><a href=\"#h-wirtschaftliche-auswirkungen\" data-level=\"2\">Ekonomik Etkiler<\/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-kapitalherabsetzung-gmbh\">GmbH Sermaye Azalt\u0131m\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir <strong>GmbH&#8217;nin sermaye azalt\u0131m\u0131<\/strong>, <strong>\u015firket s\u00f6zle\u015fmesinde belirlenen esas sermayenin hedeflenen \u015fekilde azalt\u0131lmas\u0131d\u0131r<\/strong>. Bu, <strong>\u015firket s\u00f6zle\u015fmesinin resmi bir de\u011fi\u015fikli\u011fini<\/strong> te\u015fkil eder ve <strong>ge\u00e7erlili\u011fi i\u00e7in ticaret siciline tescil edilmesi \u015fartt\u0131r<\/strong>. \u0130\u00e7erik olarak farkl\u0131 ama\u00e7lar g\u00fcdebilir. Bir yandan <strong>sermayenin ortaklara iadesini<\/strong> sa\u011flarken, di\u011fer yandan <strong>zararlar\u0131n temizlenmesine ve bilan\u00e7onun ekonomik ger\u00e7ekli\u011fe uyarlanmas\u0131na<\/strong> hizmet eder. Burada belirleyici olan, esas sermayenin ayn\u0131 zamanda <strong>alacakl\u0131lar i\u00e7in bir koruma i\u015flevi<\/strong> g\u00f6rmesidir; bu nedenle her sermaye azalt\u0131m\u0131, \u00f6zellikle <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>madde<\/strong> <strong>54<\/strong> <strong>ve devam\u0131<\/strong> <strong>GmbHG<\/strong><\/a> uyar\u0131nca kat\u0131 yasal d\u00fczenlemelere tabidir.    <\/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;de sermaye azalt\u0131m\u0131<\/strong> ifadesinden, <strong>\u015firket s\u00f6zle\u015fmesinde yap\u0131lacak bir de\u011fi\u015fiklikle ger\u00e7ekle\u015ftirilen<\/strong> ve ya <strong>sermayenin ortaklara iadesine<\/strong> ya da <strong>zararlar\u0131n mahsup edilmesine<\/strong> hizmet eden <strong>esas sermaye indirimi<\/strong> anla\u015f\u0131l\u0131r.<\/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\/Kapitalherabsetzung-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp\" alt=\"GmbH'de sermaye azalt\u0131m\u0131 basit\u00e7e a\u00e7\u0131kland\u0131. S\u00fcre\u00e7, gereklilikler ve riskler 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\">\u201eSermaye azalt\u0131m\u0131 ilk bak\u0131\u015fta basit bir ad\u0131m gibi g\u00f6r\u00fcnse de, asl\u0131nda i\u015flemin hukuki a\u00e7\u0131dan g\u00fcvenli olup olmad\u0131\u011f\u0131n\u0131 veya daha sonra sorunlara yol a\u00e7\u0131p a\u00e7mayaca\u011f\u0131n\u0131 belirleyen \u015fey uygulaman\u0131n titizli\u011fidir.\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-voraussetzungen-der-kapitalherabsetzung\">Sermaye Azalt\u0131m\u0131n\u0131n \u015eartlar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir <strong>GmbH&#8217;nin sermaye azalt\u0131m\u0131<\/strong> serbest bir yap\u0131land\u0131rma ad\u0131m\u0131 de\u011fil, <strong>net yasal \u015fartlara ba\u011fl\u0131d\u0131r<\/strong>. En \u00f6nemli nokta, her azalt\u0131m\u0131n <strong>\u015firket s\u00f6zle\u015fmesinde bir de\u011fi\u015fiklik<\/strong> te\u015fkil etmesidir. Ortaklar aktif olarak karar vermeli ve de\u011fi\u015fikli\u011fi resmi olarak karara ba\u011flamal\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir sermaye azalt\u0131m\u0131n\u0131n kabul edilebilir olmas\u0131 i\u00e7in \u00f6zellikle a\u015fa\u011f\u0131daki temel \u015fartlar\u0131n yerine getirilmesi gerekir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00f6rtte \u00fc\u00e7 \u00e7o\u011funlukla al\u0131nan ortaklar kurulu karar\u0131 ve azalt\u0131m\u0131n kapsam\u0131 ile amac\u0131n\u0131n belirlenmesi<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket s\u00f6zle\u015fmesi de\u011fi\u015fikli\u011finin noter senedi \u015feklinde yap\u0131lmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Ge\u00e7erlilik \u015fart\u0131 olarak ticaret siciline tescil edilmesi<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu ad\u0131mlar at\u0131lmadan yap\u0131lan i\u015flem hukuken ge\u00e7ersiz kal\u0131r. Ayn\u0131 zamanda burada yasan\u0131n temel bir d\u00fc\u015f\u00fcncesi ortaya \u00e7\u0131kar: Esas sermaye sadece ortaklara ait de\u011fildir, ayn\u0131 zamanda <strong>alacakl\u0131lar i\u00e7in bir koruma i\u015flevi<\/strong> g\u00f6r\u00fcr.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca sermaye azalt\u0131m\u0131n\u0131n amac\u0131 net bir \u015fekilde belirlenmelidir. Tipik hedefler aras\u0131nda <strong>sermayenin iadesi<\/strong> veya <strong>bilan\u00e7onun iyile\u015ftirilmesi<\/strong> yer al\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-mindeststammkapital-und-grenzen\">Asgari Esas Sermaye ve S\u0131n\u0131rlar<\/h3>\n\n<p class=\"wp-block-paragraph\">Sermayenin ne kadar azalt\u0131labilece\u011fi sadece ortaklar\u0131n karar\u0131na ba\u011fl\u0131 de\u011fildir. Yasa, alt\u0131na d\u00fc\u015f\u00fclmemesi gereken <strong>net finansal alt s\u0131n\u0131rlar<\/strong> belirlemi\u015ftir.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 6<\/a> uyar\u0131nca bir GmbH&#8217;nin asgari esas sermayesi \u20ac<\/strong> <strong>10.000,-<\/strong>&#8216;dur. Bu s\u0131n\u0131r emredicidir ve sermaye azalt\u0131m\u0131 yoluyla dahi bu s\u0131n\u0131r\u0131n alt\u0131na d\u00fc\u015f\u00fclemez. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca, bireysel paylar d\u00fczeyinde ba\u015fka k\u0131s\u0131tlamalar da mevcuttur:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Her bir esas sermaye pay\u0131 en az<\/strong> <strong>70,- \u20ac olmal\u0131d\u0131r<\/strong><\/li>\n\n\n\n<li><strong>Sermaye yap\u0131s\u0131 anla\u015f\u0131l\u0131r ve dengeli kalmal\u0131d\u0131r<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu s\u0131n\u0131rlar net bir amaca hizmet eder, \u00e7\u00fcnk\u00fc GmbH&#8217;nin bir <strong>asgari sorumluluk malvarl\u0131\u011f\u0131na<\/strong> sahip olmaya devam etmesini sa\u011flarlar. \u00d6zellikle i\u015f ortaklar\u0131 ve bankalar i\u00e7in bu, belirleyici bir g\u00fcven fakt\u00f6r\u00fcd\u00fcr. <\/p>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131 ayr\u0131ca \u015firketin ekonomik olarak i\u00e7inin bo\u015falt\u0131lmas\u0131na yol a\u00e7mamal\u0131d\u0131r. Sermaye \u00e7eken herkes, bu nedenle GmbH&#8217;nin sonras\u0131nda hala <strong>yeterli likiditeye ve \u00f6deme g\u00fcc\u00fcne<\/strong> sahip olup olmad\u0131\u011f\u0131n\u0131 her zaman kontrol etmelidir. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-arten-der-kapitalherabsetzung\">Sermaye Azalt\u0131m\u0131 T\u00fcrleri<\/h2>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131 tek tip bir i\u015flem de\u011fildir. Yasa, ama\u00e7lar\u0131 ve sonu\u00e7lar\u0131 bak\u0131m\u0131ndan belirgin \u015fekilde farkl\u0131l\u0131k g\u00f6steren birka\u00e7 bi\u00e7im aras\u0131nda ayr\u0131m yapar. <\/p>\n\n<p class=\"wp-block-paragraph\">Temelde d\u00f6rt ana t\u00fcr ay\u0131rt edilebilir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ola\u011fan Sermaye Azalt\u0131m\u0131<\/strong><\/li>\n\n\n\n<li><strong>Nominal Sermaye Azalt\u0131m\u0131<\/strong><\/li>\n\n\n\n<li><strong>Basitle\u015ftirilmi\u015f Sermaye Azalt\u0131m\u0131<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket Paylar\u0131n\u0131n \u0130ptali Yoluyla Sermaye Azalt\u0131m\u0131<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eHer varyant farkl\u0131 bir ama\u00e7 g\u00fcder ve beraberinde farkl\u0131 hukuki gereklilikler getirir. Bu nedenle, ilgili proje i\u00e7in uygun bi\u00e7imin se\u00e7ilmesi \u00f6nemlidir. \u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-ordentliche-kapitalherabsetzung\">Ola\u011fan Sermaye Azalt\u0131m\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 54<\/a> uyar\u0131nca <strong>ola\u011fan sermaye azalt\u0131m\u0131<\/strong>, klasik ve ayn\u0131 zamanda en kat\u0131 bi\u00e7imdir. Ortaklara geri \u00f6deme yap\u0131lmas\u0131 veya sermaye koyma bor\u00e7lar\u0131ndan muaf tutulmas\u0131 gibi, <strong>GmbH&#8217;den fiilen varl\u0131k \u00e7\u0131k\u0131\u015f\u0131<\/strong> oldu\u011fu her durumda kullan\u0131l\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Tam da \u015firketten para \u00e7\u0131kt\u0131\u011f\u0131 i\u00e7in yasa \u00f6zellikle y\u00fcksek gereklilikler \u00f6ng\u00f6r\u00fcr. Bu \u00f6nlem do\u011frudan alacakl\u0131lar\u0131n s\u00f6z konusu <strong>sorumluluk fonuna<\/strong> m\u00fcdahale eder. Bu nedenle kanun koyucu, <strong>birka\u00e7 koruma mekanizmas\u0131 i\u00e7eren resmile\u015ftirilmi\u015f bir prosed\u00fcr<\/strong> talep eder.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ola\u011fan sermaye azalt\u0131m\u0131n\u0131n tipik \u00f6zellikleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklara \u00f6deme yap\u0131lmas\u0131 veya \u00f6denmemi\u015f sermaye taahh\u00fctlerinin azalt\u0131lmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Alacakl\u0131 korumas\u0131 i\u00e7eren kat\u0131 prosed\u00fcr<\/strong><\/li>\n\n\n\n<li><strong>Bekleme s\u00fcreleri i\u00e7eren \u00e7ok a\u015famal\u0131 s\u00fcre\u00e7<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Uygulamada bu bi\u00e7im, bir GmbH&#8217;nin <strong>\u00e7ok fazla ba\u011fl\u0131 sermayesi oldu\u011funda<\/strong> veya ortaklar bilin\u00e7li olarak likidite \u00e7ekmek istediklerinde s\u0131kl\u0131kla kullan\u0131l\u0131r. Ayn\u0131 zamanda, hatalar h\u0131zla <strong>sorumlulu\u011fa veya i\u015flemin geri al\u0131nmas\u0131na<\/strong> yol a\u00e7abilece\u011fi i\u00e7in en riskli varyantt\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-nominelle-kapitalherabsetzung\">Nominal Sermaye Azalt\u0131m\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Nominal sermaye azalt\u0131m\u0131<\/strong> temelden farkl\u0131 i\u015fler. Burada varl\u0131klar \u015firkette kal\u0131r, ancak zararlar\u0131 g\u00f6r\u00fcn\u00fcr \u015fekilde mahsup etmek i\u00e7in <strong>esas sermaye hesaben azalt\u0131l\u0131r<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Bunu bir <strong>defter de\u011ferlerinin uyarlanmas\u0131<\/strong> gibi d\u00fc\u015f\u00fcnebilirsiniz. Ekonomik ger\u00e7eklik, hukuki sunuma uyarlan\u0131r. Para \u00e7\u0131k\u0131\u015f\u0131 olmaz, bunun yerine bilan\u00e7o &#8220;temizlenir&#8221;.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu varyant\u0131n temel \u00f6zellikleri:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklara \u00f6deme yap\u0131lmaz<\/strong><\/li>\n\n\n\n<li><strong>Zarar kar\u015f\u0131lama ama\u00e7l\u0131 saf bilan\u00e7o \u00f6nlemi<\/strong><\/li>\n\n\n\n<li><strong>\u00d6zkaynak durumunun sunumunun iyile\u015ftirilmesi<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu bi\u00e7im genellikle bir GmbH zarar etti\u011finde ve beyan edilen esas sermaye art\u0131k fiili varl\u0131k durumuna uymad\u0131\u011f\u0131nda kullan\u0131l\u0131r. Likiditeye y\u00fck bindirmeden yeniden <strong>netlik ve \u015feffafl\u0131k<\/strong> sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca, nominal sermaye azalt\u0131m\u0131na <strong>prensip olarak madde<\/strong> <strong>54<\/strong> <strong>ve devam\u0131<\/strong> <strong>GmbHG kurallar\u0131n\u0131n uygulanabilir<\/strong> olmas\u0131 \u00f6nemlidir. Ola\u011fan sermaye azalt\u0131m\u0131ndan farkl\u0131 olarak, her bir <strong>esas sermaye pay\u0131n\u0131n kalan tutar\u0131 bu s\u0131rada \u20ac<\/strong> <strong>70,-&#8216;nun alt\u0131na d\u00fc\u015febilir.<\/strong> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-vereinfachte-kapitalherabsetzung\">Basitle\u015ftirilmi\u015f Sermaye Azalt\u0131m\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P59\/NOR12160328\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 59<\/a> uyar\u0131nca <strong>basitle\u015ftirilmi\u015f sermaye azalt\u0131m\u0131<\/strong>, nominal azalt\u0131m\u0131n \u00f6zel bir bi\u00e7imidir. Sadece <strong>bilan\u00e7o zararlar\u0131n\u0131 kapatmaya ve \u015firketi hesaben iyile\u015ftirmeye<\/strong> hizmet eder. <\/p>\n\n<p class=\"wp-block-paragraph\">Ancak bu, <strong>sadece<\/strong> <strong>aksi takdirde beyan edilecek bir bilan\u00e7o zarar\u0131n\u0131n kapat\u0131lmas\u0131<\/strong> ve en fazla bir tutar\u0131n <strong>ba\u011fl\u0131 sermaye yede\u011fine aktar\u0131lmas\u0131 ama\u00e7lan\u0131yorsa kabul edilebilir<\/strong>. Bu bi\u00e7imde ortaklara <strong>\u00f6deme yap\u0131lmas\u0131na<\/strong> kesinlikle <strong>izin verilmez.<\/strong> <\/p>\n\n<p class=\"wp-block-paragraph\">Belirleyici avantaj <strong>basitle\u015ftirilmi\u015f prosed\u00fcrde<\/strong> yatar. Ortaklara para akmad\u0131\u011f\u0131 i\u00e7in yasa, \u00f6zellikle alacakl\u0131lar\u0131n korunmas\u0131 konusunda belirli gereklilikleri gev\u015fetir. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipik \u00f6zellikleri \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklara \u00f6deme yap\u0131lmaz veya ortaklar ibra edilmez<\/strong><\/li>\n\n\n\n<li><strong>Zarar mahsubu ve bilan\u00e7o iyile\u015ftirmesine odaklanma<\/strong><\/li>\n\n\n\n<li><strong>Kapsaml\u0131 alacakl\u0131 \u00e7a\u011fr\u0131s\u0131 olmaks\u0131z\u0131n kolayla\u015ft\u0131r\u0131lm\u0131\u015f prosed\u00fcr<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Uygulamada bu varyant, \u00f6zellikle likidite kaybetmeden <strong>bilan\u00e7osunu h\u0131zla stabilize etmek<\/strong> isteyen \u015firketler i\u00e7in uygundur. Bu nedenle, hukuki olarak net yap\u0131land\u0131r\u0131lm\u0131\u015f ve nispeten verimli bir \u015fekilde uygulanabilir oldu\u011fu i\u00e7in ekonomik zorluklarda s\u0131k\u00e7a kullan\u0131lan bir ara\u00e7t\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalherabsetzung-durch-einziehung-von-geschaftsanteilen\">\u015eirket Paylar\u0131n\u0131n \u0130ptali Yoluyla Sermaye Azalt\u0131m\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P58\/NOR12040504\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 58<\/a> uyar\u0131nca <strong>\u015firket paylar\u0131n\u0131n iptali yoluyla sermaye azalt\u0131m\u0131<\/strong> bir <strong>\u00f6zel durum<\/strong> te\u015fkil eder. Bu, <strong>dar kapsaml\u0131 \u015fartlara sahip yasal bir \u00f6zel durumdur<\/strong>. Sermaye azalt\u0131m\u0131n\u0131n tipik standart yolu de\u011fil, sadece yasada \u00f6ng\u00f6r\u00fclen konstelasyonlarda kabul edilebilir bir yoldur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu i\u015flemde \u015firket paylar\u0131 <strong>iptal edilir ve silinir<\/strong>, b\u00f6ylece esas sermaye otomatik olarak azal\u0131r. Di\u011fer bi\u00e7imlerden farkl\u0131 olarak burada \u00f6n planda olan bilan\u00e7o veya \u00f6deme de\u011fil, <strong>ortakl\u0131k yap\u0131s\u0131n\u0131n de\u011fi\u015fmesidir<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu durum esas olarak <strong>varl\u0131klar\u0131 yava\u015f yava\u015f t\u00fckenen<\/strong> veya <strong>sadece belirli bir s\u00fcre i\u00e7in<\/strong> var olan \u015firketleri ilgilendirir. Ortaklar \u00e7evresindeki de\u011fi\u015fikliklerde de rol oynayabilse de, sermaye azalt\u0131m\u0131n\u0131n normal bir standart durumu de\u011fildir. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0130ptal i\u015flemi genellikle sadece orada \u00f6ng\u00f6r\u00fclm\u00fc\u015fse kabul edilebilir oldu\u011fundan, bu varyant <strong>\u015firket s\u00f6zle\u015fmesinde net bir d\u00fczenleme<\/strong> gerektirir. Ayn\u0131 zamanda burada da \u00f6nlemin <strong>alacakl\u0131lar\u0131n aleyhine<\/strong> olmamas\u0131 gerekti\u011fi ilkesi ge\u00e7erlili\u011fini korur. <\/p>\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>Bi\u00e7im<\/strong><\/td><td><strong>Ola\u011fan Sermaye Azalt\u0131m\u0131<\/strong><\/td><td><strong>Nominal Sermaye Azalt\u0131m\u0131<\/strong><\/td><td><strong>Basitle\u015ftirilmi\u015f Sermaye Azalt\u0131m\u0131<\/strong><\/td><\/tr><tr><td><strong>Temel Ama\u00e7<\/strong><\/td><td>Sermayenin iadesi veya sermaye koyma bor\u00e7lar\u0131ndan muafiyet<\/td><td>Zararlar\u0131n mahsubu ve bilan\u00e7onun ekonomik ger\u00e7ekli\u011fe uyarlanmas\u0131<\/td><td>Aksi takdirde beyan edilecek bir bilan\u00e7o zarar\u0131n\u0131n kapat\u0131lmas\u0131 ve en fazla ba\u011fl\u0131 sermaye yede\u011fine aktar\u0131m<\/td><\/tr><tr><td><strong>Ortaklara para ak\u0131\u015f\u0131 olur mu?<\/strong><\/td><td>Evet, m\u00fcmk\u00fcn<\/td><td>Hay\u0131r<\/td><td>Hay\u0131r<\/td><\/tr><tr><td><strong>Tipik Kullan\u0131m Durumu<\/strong><\/td><td>Fazla sermayenin ortaklara iade edilmesi istendi\u011finde<\/td><td>Zararlar\u0131n bilan\u00e7o \u00fczerinden temizlenmesi istendi\u011finde<\/td><td>Kaynak \u00e7\u0131k\u0131\u015f\u0131 olmaks\u0131z\u0131n bilan\u00e7onun iyile\u015ftirilmesi<\/td><\/tr><tr><td><strong>Alacakl\u0131 Korumas\u0131<\/strong><\/td><td>Tam: \u0130lan s\u00fcreci, alacakl\u0131 \u00e7a\u011fr\u0131s\u0131, bekleme s\u00fcresi, kesin tescil ancak bunlardan sonra<\/td><td>Prensip olarak GmbHG madde 54 ve devam\u0131 uyar\u0131nca<\/td><td>Kolayla\u015ft\u0131r\u0131lm\u0131\u015f: Klasik alacakl\u0131 \u00e7a\u011fr\u0131s\u0131 \u00f6n planda de\u011fildir<\/td><\/tr><tr><td><strong>\u00d6zellikler<\/strong><\/td><td>\u015eirket s\u00f6zle\u015fmesinin de\u011fi\u015ftirilmesine dair karar, ama\u00e7 ve kapsam belirlenmelidir; ancak ticaret siciline tescil ile ge\u00e7erli olur<\/td><td>Saf bilan\u00e7o \u00f6nlemi; ortaklara \u00f6deme yap\u0131lmaz. Her bir esas sermaye pay\u0131n\u0131n tutar\u0131 bu s\u0131rada 70,- \u20ac&#8217;nun alt\u0131na d\u00fc\u015febilir <\/td><td>Sadece yasal olarak dar bir ama\u00e7 i\u00e7in kabul edilebilir; ortaklara \u00f6deme yap\u0131lmaz<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\" id=\"h-ablauf-der-kapitalherabsetzung\">Sermaye Azalt\u0131m\u0131 S\u00fcreci<\/h2>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131, titizlikle uyulmas\u0131 gereken <strong>belirlenmi\u015f bir s\u00fcreci<\/strong> takip eder. Her ad\u0131m bir \u00f6ncekine dayan\u0131r, bu nedenle s\u00fcre\u00e7teki hatalar\u0131n d\u00fczeltilmesi genellikle zordur. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipik s\u00fcre\u00e7 birka\u00e7 a\u015famaya ayr\u0131l\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklar\u0131n nitelikli \u00e7o\u011funlukla ald\u0131\u011f\u0131 karar<\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P55\/NOR12023054\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 55<\/a> uyar\u0131nca planlanan azalt\u0131m\u0131n ticaret siciline bildirilmesi<\/strong><\/li>\n\n\n\n<li><strong>\u0130lanlar\u0131n ve alacakl\u0131 koruma \u00f6nlemlerinin ger\u00e7ekle\u015ftirilmesi<\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P56\/NOR40078414\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 56<\/a> uyar\u0131nca yasal s\u00fcrelerin bitiminden sonra kesin tescil<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P50\/NOR12023049\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 50<\/a> uyar\u0131nca d\u00f6rtte \u00fc\u00e7 \u00e7o\u011funluk <strong>yasal asgari e\u015fiktir<\/strong>. <strong>\u015eirket s\u00f6zle\u015fmesi<\/strong> <strong>ek gereklilikler<\/strong> \u00f6ng\u00f6rebilir. Merkezi bir nokta, sermaye azalt\u0131m\u0131n\u0131n <strong>hemen ge\u00e7erli olmamas\u0131d\u0131r<\/strong>. Karar ile kesin uygulama aras\u0131nda bilin\u00e7li bir zaman gecikmesi vard\u0131r. Bu a\u015fama, <strong>alacakl\u0131lar\u0131 bilgilendirmeye ve korumaya<\/strong> hizmet eder.    <\/p>\n\n<p class=\"wp-block-paragraph\">S\u00fcreci d\u00fczg\u00fcn bir \u015fekilde planlayan ve belgeleyenler, gecikmelerden ve hukuki risklerden ka\u00e7\u0131n\u0131rlar. Eksik veya hatal\u0131 bir uygulama ise ticaret sicilinin tescil talebini reddetmesine yol a\u00e7abilir. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-wirksamkeit-der-kapitalherabsetzung\">Sermaye Azalt\u0131m\u0131n\u0131n Ge\u00e7erlili\u011fi<\/h3>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131 <strong>ancak ticaret siciline tescil ile ge\u00e7erlilik kazan\u0131r<\/strong>. Bu noktadan \u00f6nce karar\u0131n \u015firket i\u00e7i bir \u00f6nemi olsa da, d\u0131\u015far\u0131ya kar\u015f\u0131 hen\u00fcz hukuki bir etkisi yoktur. <\/p>\n\n<p class=\"wp-block-paragraph\">Ortaklar \u00e7oktan karar vermi\u015f olsa bile, tescil eksik oldu\u011fu s\u00fcrece esas sermaye hukuken de\u011fi\u015fmeden kal\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Bu ilkenin \u00f6nemli sonu\u00e7lar\u0131 \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ortaklara \u00f6demeler ancak tescilden sonra yap\u0131labilir<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket o zamana kadar orijinal sermaye ile sorumludur<\/strong><\/li>\n\n\n\n<li><strong>S\u00f6zle\u015fmeler ve d\u0131\u015f ili\u015fkiler de\u011fi\u015fmeden kal\u0131r<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu net kural suistimalleri \u00f6nler ve hukuki g\u00fcvenlik sa\u011flar. \u0130\u015f ortaklar\u0131, esas sermayedeki de\u011fi\u015fikliklerin <strong>ancak resmi tescil ile g\u00f6r\u00fcn\u00fcr ve ba\u011flay\u0131c\u0131 hale gelece\u011fine<\/strong> g\u00fcvenebilirler. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-glaubigerschutz-im-verfahren\">S\u00fcre\u00e7te Alacakl\u0131lar\u0131n Korunmas\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Alacakl\u0131lar\u0131n korunmas\u0131<\/strong>, her sermaye azalt\u0131m\u0131n\u0131n merkezi unsurudur. Kanun koyucu, esas sermayenin <strong>alacakl\u0131lar i\u00e7in bir g\u00fcvence i\u015flevi<\/strong> g\u00f6rd\u00fc\u011f\u00fcn\u00fc varsayar. Bu sermaye azalt\u0131ld\u0131\u011f\u0131 anda, alacakl\u0131lar\u0131n konumunun k\u00f6t\u00fcle\u015fme tehlikesi do\u011far.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bu nedenle yasa, GmbH&#8217;yi <strong>\u015feffaf ve kontroll\u00fc bir s\u00fcrece<\/strong> mecbur k\u0131lar. Alacakl\u0131lar, esas sermayenin de\u011fi\u015fti\u011fini zaman\u0131nda \u00f6\u011frenmeli ve alacaklar\u0131n\u0131 g\u00fcvence alt\u0131na alma f\u0131rsat\u0131na sahip olmal\u0131d\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipik koruma mekanizmalar\u0131 \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Planlanan sermaye azalt\u0131m\u0131n\u0131n ilan\u0131<\/strong><\/li>\n\n\n\n<li><strong>Bilinen alacakl\u0131lar\u0131n aktif olarak bilgilendirilmesi<\/strong><\/li>\n\n\n\n<li><strong>Vadesi gelmemi\u015f alacaklar\u0131n g\u00fcvence alt\u0131na al\u0131nmas\u0131 hakk\u0131<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu koruman\u0131n somut olarak nas\u0131l i\u015fledi\u011fi, \u00f6zellikle <strong>alacakl\u0131 \u00e7a\u011fr\u0131s\u0131nda<\/strong>, <strong>alacaklar\u0131n g\u00fcvence alt\u0131na al\u0131nmas\u0131nda<\/strong> ve <strong>yasal bekleme s\u00fcrelerinde<\/strong> kendini g\u00f6sterir.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-sperrfristen-und-sicherstellung-von-forderungen\">Hak D\u00fc\u015f\u00fcr\u00fcc\u00fc S\u00fcreler ve Alacaklar\u0131n G\u00fcvence Alt\u0131na Al\u0131nmas\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Alacakl\u0131 korumas\u0131n\u0131n \u00f6zellikle \u00f6nemli bir par\u00e7as\u0131, <strong>bekleme s\u00fcresi<\/strong> olarak adland\u0131r\u0131lan s\u00fcredir. Bu s\u00fcre, sermaye azalt\u0131m\u0131n\u0131n duyurusu ile kesin uygulamas\u0131 aras\u0131nda <strong>tepkiler i\u00e7in yeterli zaman kalmas\u0131n\u0131<\/strong> sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Bu s\u00fcre kural olarak <strong>\u00fc\u00e7 ayd\u0131r<\/strong>. Bu s\u00fcre zarf\u0131nda alacakl\u0131lar taleplerini bildirebilir ve koruma talep edebilirler. <\/p>\n\n<p class=\"wp-block-paragraph\">Bekleme s\u00fcresi boyunca net kurallar ge\u00e7erlidir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Alacakl\u0131lar g\u00fcvence veya \u00f6deme talep edebilirler<\/strong><\/li>\n\n\n\n<li><strong>Ortaklara \u00f6deme yap\u0131lmas\u0131 yasakt\u0131r<\/strong><\/li>\n\n\n\n<li><strong>\u015eirket taleplere yan\u0131t vermek zorundad\u0131r<\/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\">\u201eSermaye azalt\u0131m\u0131 ancak bu s\u00fcrenin bitiminden ve t\u00fcm taleplerin usul\u00fcne uygun olarak ele al\u0131nmas\u0131ndan sonra tamamlanabilir. Bu zamansal engel, varl\u0131klar\u0131n \u015firketten aceleyle \u00e7\u0131k\u0131\u015f\u0131n\u0131 engeller. \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-zweck-und-praktische-anwendung\">Ama\u00e7 ve Pratik Uygulama<\/h2>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131 sadece resmi bir i\u015flem de\u011fil, <strong>\u015firket y\u00f6netiminin stratejik bir arac\u0131d\u0131r<\/strong>. GmbH&#8217;nin yap\u0131s\u0131n\u0131 ve finansal durumunu uyarlamak i\u00e7in hedef odakl\u0131 olarak kullan\u0131l\u0131r. <\/p>\n\n<p class=\"wp-block-paragraph\">Uygulamada genellikle iki ana hedef \u00f6n plandad\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ba\u011fl\u0131 sermayenin serbest b\u0131rak\u0131lmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Bilan\u00e7onun ekonomik ger\u00e7ekli\u011fe uyarlanmas\u0131<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u015eirketler, mevcut esas sermaye <strong>art\u0131k fiili duruma uymad\u0131\u011f\u0131nda<\/strong> sermaye azalt\u0131m\u0131na ba\u015fvururlar. Bu, zarar edilen y\u0131llardan sonra olabilece\u011fi gibi, fazla likidite durumunda da s\u00f6z konusu olabilir. <\/p>\n\n<p class=\"wp-block-paragraph\">Do\u011fru uyguland\u0131\u011f\u0131nda bu \u00f6nlem \u015funlar\u0131 sa\u011flar:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Bilan\u00e7oda netlik<\/strong><\/li>\n\n\n\n<li><strong>Sermaye kullan\u0131m\u0131nda esneklik<\/strong><\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131mc\u0131lar ve bankalar i\u00e7in daha iyi bir temel<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ancak her zaman belirleyici olan titiz planlamad\u0131r. Sermaye azalt\u0131m\u0131 d\u0131\u015far\u0131ya kar\u015f\u0131 g\u00fc\u00e7l\u00fc bir etki yarat\u0131r ve \u015firketin alg\u0131s\u0131n\u0131 etkiler. Bu nedenle asla izole bir \u015fekilde de\u011fil, <strong>iyice d\u00fc\u015f\u00fcn\u00fclm\u00fc\u015f bir genel stratejinin<\/strong> par\u00e7as\u0131 olarak g\u00f6r\u00fclmelidir.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kapitalruckfuhrung-an-gesellschafter\">Ortaklara Sermaye \u0130adesi<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Sermayenin ortaklara iadesi<\/strong>, sermaye azalt\u0131m\u0131n\u0131n en yayg\u0131n nedenlerinden biridir. Bu i\u015flemde ortaklar, ba\u015flang\u0131\u00e7ta koyduklar\u0131 kaynaklar\u0131n bir k\u0131sm\u0131n\u0131 geri al\u0131rlar. Ancak bu geri \u00f6deme <strong>sadece yasal sermaye azalt\u0131m\u0131 \u00e7er\u00e7evesinde kabul edilebilir<\/strong> ve yasaklanm\u0131\u015f sermaye iadesi ile kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r.  <\/p>\n\n<p class=\"wp-block-paragraph\">Avantaj\u0131 ortadad\u0131r. \u015eirket, g\u00fcnl\u00fck faaliyetler i\u00e7in art\u0131k ihtiya\u00e7 duyulmayan <strong>fazla sermayeyi serbest b\u0131rakabilir<\/strong>. Ayn\u0131 zamanda ortaklar, kaynaklar\u0131n kullan\u0131m\u0131 \u00fczerindeki kontrollerini s\u00fcrd\u00fcr\u00fcrler.  <\/p>\n\n<p class=\"wp-block-paragraph\">Uygulamadaki tipik \u015fartlar \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>GmbH&#8217;nin yeterli likiditeye sahip olmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>Resmi azalt\u0131m prosed\u00fcr\u00fcne uyulmas\u0131<\/strong><\/li>\n\n\n\n<li><strong>T\u00fcm alacakl\u0131 koruma kurallar\u0131na dikkat edilmesi<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6deme<\/strong> ancak <strong>ge\u00e7erli tescilden sonra<\/strong> yap\u0131labilir. \u00d6ncesinde sermaye hukuken ba\u011fl\u0131 kal\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bilanzbereinigung-und-verlustausgleich\">Bilan\u00e7o Temizli\u011fi ve Zarar Mahsubu<\/h3>\n\n<p class=\"wp-block-paragraph\">Sermaye iadesinin yan\u0131 s\u0131ra, sermaye azalt\u0131m\u0131 s\u0131kl\u0131kla <strong>bilan\u00e7o temizli\u011fine<\/strong> hizmet eder. Bir GmbH zarar etti\u011finde, beyan edilen esas sermaye genellikle fiili varl\u0131k durumuyla art\u0131k \u00f6rt\u00fc\u015fmez. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Yeniden yap\u0131land\u0131rma durumlar\u0131nda<\/strong>, uygulamada azalt\u0131m genellikle e\u015f zamanl\u0131 bir sermaye art\u0131r\u0131m\u0131 ile birle\u015ftirilir. Bunun i\u00e7in <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/bgbl\/1906\/58\/P60\/NOR12160329\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG madde 60<\/a> \u00f6zel kurallar i\u00e7erir. <\/p>\n\n<p class=\"wp-block-paragraph\">Nominal veya basitle\u015ftirilmi\u015f bir sermaye azalt\u0131m\u0131 yoluyla \u015firket \u015funlar\u0131 yapabilir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Birikmi\u015f zararlar\u0131 mahsup etmek<\/strong><\/li>\n\n\n\n<li><strong>\u00d6zkaynak yap\u0131s\u0131n\u0131 ger\u00e7ek\u00e7i bir \u015fekilde sunmak<\/strong><\/li>\n\n\n\n<li><strong>Gelecekteki \u00f6nlemler i\u00e7in temeli iyile\u015ftirmek<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">En b\u00fcy\u00fck avantaj\u0131, para \u00e7\u0131k\u0131\u015f\u0131 olmamas\u0131d\u0131r. \u00d6nlem saf <strong>muhasebe d\u00fczeyinde<\/strong> etki eder ancak g\u00fc\u00e7l\u00fc bir d\u0131\u015f etkiye sahiptir. Bankalar, yat\u0131r\u0131mc\u0131lar ve i\u015f ortaklar\u0131 bu sayede fiili ekonomik durumun ne oldu\u011funu daha h\u0131zl\u0131 fark ederler.  <\/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\">\u201eUygulamada bu bi\u00e7im, \u015firketi uzun vadede stabilize etmek i\u00e7in genellikle sonraki bir sermaye art\u0131r\u0131m\u0131 gibi ek ad\u0131mlarla birle\u015ftirilir.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-risiken-und-haftung\">Riskler ve Sorumluluk<\/h2>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131 f\u0131rsatlar sunar ancak beraberinde <strong>\u00f6nemli riskler<\/strong> de getirir. S\u00fcre\u00e7teki hatalar veya ekonomik durumun yanl\u0131\u015f de\u011ferlendirilmesi geni\u015f kapsaml\u0131 sonu\u00e7lar do\u011furabilir. <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle <strong>genel m\u00fcd\u00fcrlerin sorumlulu\u011fu<\/strong> odak noktas\u0131ndad\u0131r. T\u00fcm yasal gerekliliklerin yerine getirildi\u011finden ve hi\u00e7bir alacakl\u0131n\u0131n dezavantajl\u0131 duruma d\u00fc\u015f\u00fcr\u00fclmedi\u011finden emin olmal\u0131d\u0131rlar. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipik risk alanlar\u0131 \u015funlard\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Alacakl\u0131 \u00e7a\u011fr\u0131s\u0131nda veya ilanlarda yap\u0131lan hatalar<\/strong><\/li>\n\n\n\n<li><strong>Ortaklara \u00e7ok erken yap\u0131lan \u00f6demeler<\/strong><\/li>\n\n\n\n<li><strong>Ticaret sicili s\u00fcrecinde yanl\u0131\u015f beyanlar<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu nedenlerle bir zarar olu\u015fursa, genel m\u00fcd\u00fcrler duruma g\u00f6re <strong>\u015fahsen<\/strong> sorumlu olurlar. Bu, \u00f6zellikle alacakl\u0131lar\u0131n art\u0131k taleplerini tahsil edememesi durumunda ge\u00e7erlidir. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-auswirkungen\">Ekonomik Etkiler<\/h2>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131, <strong>GmbH&#8217;nin finansal yap\u0131s\u0131n\u0131<\/strong> do\u011frudan etkiler. Sadece bilan\u00e7odaki rakamlar\u0131 de\u011fi\u015ftirmekle kalmaz, ayn\u0131 zamanda \u015firketin d\u0131\u015far\u0131dan nas\u0131l alg\u0131land\u0131\u011f\u0131n\u0131 da etkiler. <\/p>\n\n<p class=\"wp-block-paragraph\">Merkezi bir etki, <strong>\u00f6zkaynak oran\u0131ndaki de\u011fi\u015fimdir<\/strong>. Sermaye ortaklara iade edilirse \u00f6zkaynak azal\u0131r. Bu, <strong>bankalar nezdindeki kredibiliteyi<\/strong> etkileyebilir ve mevcut finansmanlar\u0131 etkileyebilir.  <\/p>\n\n<p class=\"wp-block-paragraph\">Ayn\u0131 zamanda f\u0131rsatlar da do\u011far. Mant\u0131kl\u0131 bir \u015fekilde ger\u00e7ekle\u015ftirilen bir sermaye azalt\u0131m\u0131 \u015funlar\u0131 yapabilir: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ba\u011fl\u0131 sermayeyi serbest b\u0131rakmak<\/strong><\/li>\n\n\n\n<li><strong>Bilan\u00e7oyu daha net ve ger\u00e7ek\u00e7i sunmak<\/strong><\/li>\n\n\n\n<li><strong>Giri\u015fimci esnekli\u011fini art\u0131rmak<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Uygulamada bu, b\u00fcy\u00fck \u00f6l\u00e7\u00fcde ba\u015flang\u0131\u00e7 durumuna ba\u011fl\u0131d\u0131r. Sermaye iadesi likidite yarat\u0131rken, saf bir bilan\u00e7o temizli\u011fi i\u015f ortaklar\u0131n\u0131n g\u00fcvenini g\u00fc\u00e7lendirebilir. Bu nedenle her zaman belirleyici olan, <strong>hukuki uygulama ile ekonomik hedef aras\u0131ndaki do\u011fru uyumdur<\/strong>.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\">Sermaye azalt\u0131m\u0131, <strong>hukuki detaylar\u0131n ve ekonomik sonu\u00e7lar\u0131n birbirine s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131 oldu\u011fu<\/strong> karma\u015f\u0131k bir s\u00fcre\u00e7tir. Profesyonel bir destek, hatalardan ka\u00e7\u0131nman\u0131z\u0131 ve \u00f6nlemi en iyi \u015fekilde kullanman\u0131z\u0131 sa\u011flar. <\/p>\n\n<p class=\"wp-block-paragraph\">Avukat deste\u011fiyle \u00f6zellikle \u015fu avantajlardan yararlan\u0131rs\u0131n\u0131z:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fcm s\u00fcrecin hukuki a\u00e7\u0131dan g\u00fcvenli y\u00fcr\u00fct\u00fclmesi<\/strong><\/li>\n\n\n\n<li><strong>Sermaye iadesi veya yeniden yap\u0131land\u0131rma hedefine g\u00f6re optimal yap\u0131land\u0131rma<\/strong><\/li>\n\n\n\n<li><strong>Genel m\u00fcd\u00fcrler i\u00e7in sorumluluk risklerinin minimize edilmesi<\/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\">\u201eSermaye azalt\u0131m\u0131n\u0131 stratejik olarak do\u011fru kullananlar, sadece likidite de\u011fil, ayn\u0131 zamanda hukuki netlik ve giri\u015fimci hareket alan\u0131 da kazan\u0131rlar\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-khfaq001 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/tr\\\/sirket-kurulusu\\\/gmbh-sermaye-azaltimi\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"GmbH'de sermaye azalt\\u0131m\\u0131 nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sermaye azalt\\u0131m\\u0131nda, GmbH'nin \\u015firket s\\u00f6zle\\u015fmesinde belirlenen esas sermayesi d\\u00fc\\u015f\\u00fcr\\u00fcl\\u00fcr. Bu sadece bir muhasebe meselesi de\\u011fil, \\u015firket s\\u00f6zle\\u015fmesinin resmi bir de\\u011fi\\u015fikli\\u011fidir. \\u00d6nlem, ancak ticaret siciline tescil ile hukuken ge\\u00e7erli hale gelir.  \"}},{\"@type\":\"Question\",\"name\":\"GmbH'den kendime kolayca para \\u00f6detebilir miyim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hay\\u0131r. Ortaklara \\u00f6deme yap\\u0131lmas\\u0131, ancak sermaye azalt\\u0131m\\u0131n\\u0131n yasal kurallar\\u0131na uyulmas\\u0131 durumunda kabul edilebilir. D\\u00fczg\\u00fcn bir s\\u00fcre\\u00e7 i\\u015fletilmezse, alacakl\\u0131lar\\u0131n korunmas\\u0131 ve sermaye iadesi yasa\\u011f\\u0131 ile ilgili sorunlar ya\\u015fanabilir. \"}},{\"@type\":\"Question\",\"name\":\"S\\u00fcre\\u00e7 genellikle ne kadar s\\u00fcrer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bu durum her vakaya g\\u00f6re de\\u011fi\\u015fir. Ancak en \\u00f6nemli yasal zaman fakt\\u00f6r\\u00fc, alacakl\\u0131 \\u00e7a\\u011fr\\u0131s\\u0131ndan sonraki \\u00fc\\u00e7 ayl\\u0131k bekleme s\\u00fcresidir. Sermaye azalt\\u0131m\\u0131, ancak bu s\\u00fcreden sonra ve yasal \\u015fartlar yerine getirildi\\u011finde kesin olarak tescil edilebilir.  \"}},{\"@type\":\"Question\",\"name\":\"Bir alacakl\\u0131 ba\\u015fvurursa ne olur?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bu durumda GmbH, duruma g\\u00f6re alaca\\u011f\\u0131 \\u00f6demeli veya g\\u00fcvence alt\\u0131na almal\\u0131d\\u0131r. Azalt\\u0131m s\\u00fcrecindeki alacakl\\u0131 korumas\\u0131 tam da bunun i\\u00e7in vard\\u0131r. 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Bu nedenle bu de\\u011fi\\u015fikli\\u011fin noter huzurunda ger\\u00e7ekle\\u015ftirilmesi ve ard\\u0131ndan ticaret siciline bildirilmesi gerekir.  \"}},{\"@type\":\"Question\",\"name\":\"Ola\\u011fan ve basitle\\u015ftirilmi\\u015f sermaye azalt\\u0131m\\u0131 aras\\u0131ndaki fark nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ola\\u011fan sermaye azalt\\u0131m\\u0131, esas olarak sermayenin ortaklara geri d\\u00f6nmesi istendi\\u011finde veya sermaye koyma bor\\u00e7lar\\u0131 azalt\\u0131ld\\u0131\\u011f\\u0131nda kullan\\u0131l\\u0131r. Basitle\\u015ftirilmi\\u015f sermaye azalt\\u0131m\\u0131 ise bir bilan\\u00e7o zarar\\u0131n\\u0131n kapat\\u0131lmas\\u0131na hizmet eder. Bu bir yeniden yap\\u0131land\\u0131rma \\u00f6nlemidir ve ortaklara \\u00f6deme yap\\u0131lmas\\u0131na kesinlikle izin vermez.  \"}},{\"@type\":\"Question\",\"name\":\"Sermaye azalt\\u0131m\\u0131 ile yasaklanm\\u0131\\u015f sermaye iadesi aras\\u0131ndaki fark nedir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sermaye azalt\\u0131m\\u0131nda kaynaklar\\u0131n iadesi, sadece karar, alacakl\\u0131 korumas\\u0131 ve ticaret sicili tescili i\\u00e7eren yasal olarak d\\u00fczenlenmi\\u015f s\\u00fcre\\u00e7te ger\\u00e7ekle\\u015fir. Yasaklanm\\u0131\\u015f sermaye iadesi ise, varl\\u0131klar\\u0131n ge\\u00e7erli bir yasal dayanak olmaks\\u0131z\\u0131n ortaklara geri d\\u00f6nmesi durumunda s\\u00f6z konusudur. Tam da bu nedenle hukuki uygulaman\\u0131n titizli\\u011fi \\u00e7ok \\u00f6nemlidir.  \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq002 \" 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 sermaye azalt\u0131m\u0131 nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sermaye azalt\u0131m\u0131nda, GmbH&#8217;nin \u015firket s\u00f6zle\u015fmesinde belirlenen esas sermayesi d\u00fc\u015f\u00fcr\u00fcl\u00fcr. Bu sadece bir muhasebe meselesi de\u011fil, \u015firket s\u00f6zle\u015fmesinin resmi bir de\u011fi\u015fikli\u011fidir. \u00d6nlem, ancak ticaret siciline tescil ile hukuken ge\u00e7erli hale gelir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq003 \" 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;den kendime kolayca para \u00f6detebilir miyim?<\/span><\/div><div class=\"uagb-faq-content\"><p>Hay\u0131r. Ortaklara \u00f6deme yap\u0131lmas\u0131, ancak sermaye azalt\u0131m\u0131n\u0131n yasal kurallar\u0131na uyulmas\u0131 durumunda kabul edilebilir. D\u00fczg\u00fcn bir s\u00fcre\u00e7 i\u015fletilmezse, alacakl\u0131lar\u0131n korunmas\u0131 ve sermaye iadesi yasa\u011f\u0131 ile ilgili sorunlar ya\u015fanabilir. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq004 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">S\u00fcre\u00e7 genellikle ne kadar s\u00fcrer?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bu durum her vakaya g\u00f6re de\u011fi\u015fir. Ancak en \u00f6nemli yasal zaman fakt\u00f6r\u00fc, alacakl\u0131 \u00e7a\u011fr\u0131s\u0131ndan sonraki \u00fc\u00e7 ayl\u0131k bekleme s\u00fcresidir. Sermaye azalt\u0131m\u0131, ancak bu s\u00fcreden sonra ve yasal \u015fartlar yerine getirildi\u011finde kesin olarak tescil edilebilir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq005 \" 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 alacakl\u0131 ba\u015fvurursa ne olur?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bu durumda GmbH, duruma g\u00f6re alaca\u011f\u0131 \u00f6demeli veya g\u00fcvence alt\u0131na almal\u0131d\u0131r. Azalt\u0131m s\u00fcrecindeki alacakl\u0131 korumas\u0131 tam da bunun i\u00e7in vard\u0131r. Sermaye azalt\u0131m\u0131, alacakl\u0131lar\u0131n eskisinden daha k\u00f6t\u00fc bir duruma d\u00fc\u015fmesine yol a\u00e7mamal\u0131d\u0131r.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq006 \" 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\">Esas sermaye 10.000,- \u20ac&#8217;nun alt\u0131na d\u00fc\u015febilir mi?<\/span><\/div><div class=\"uagb-faq-content\"><p>Normal \u015fartlarda hay\u0131r. Bir GmbH&#8217;nin esas sermayesi, sermaye azalt\u0131m\u0131ndan sonra bile prensip olarak 10.000,- \u20ac&#8217;nun alt\u0131na d\u00fc\u015femez. \u00d6zel yasal istisnalar, sermaye azalt\u0131m\u0131n\u0131n normal standart durumlar\u0131n\u0131 kapsamaz.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq007 \" 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\">Sermaye azalt\u0131m\u0131 i\u00e7in notere ihtiya\u00e7 var m\u0131d\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Evet, uygulamada d\u00fczenli olarak ihtiya\u00e7 duyulur. Sermaye azalt\u0131m\u0131 \u015firket s\u00f6zle\u015fmesini de\u011fi\u015ftirir. Bu nedenle bu de\u011fi\u015fikli\u011fin noter huzurunda ger\u00e7ekle\u015ftirilmesi ve ard\u0131ndan ticaret siciline bildirilmesi gerekir.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq008 \" 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\">Ola\u011fan ve basitle\u015ftirilmi\u015f sermaye azalt\u0131m\u0131 aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ola\u011fan sermaye azalt\u0131m\u0131, esas olarak sermayenin ortaklara geri d\u00f6nmesi istendi\u011finde veya sermaye koyma bor\u00e7lar\u0131 azalt\u0131ld\u0131\u011f\u0131nda kullan\u0131l\u0131r. Basitle\u015ftirilmi\u015f sermaye azalt\u0131m\u0131 ise bir bilan\u00e7o zarar\u0131n\u0131n kapat\u0131lmas\u0131na hizmet eder. Bu bir yeniden yap\u0131land\u0131rma \u00f6nlemidir ve ortaklara \u00f6deme yap\u0131lmas\u0131na kesinlikle izin vermez.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-khfaq009 \" 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\">Sermaye azalt\u0131m\u0131 ile yasaklanm\u0131\u015f sermaye iadesi aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sermaye azalt\u0131m\u0131nda kaynaklar\u0131n iadesi, sadece karar, alacakl\u0131 korumas\u0131 ve ticaret sicili tescili i\u00e7eren yasal olarak d\u00fczenlenmi\u015f s\u00fcre\u00e7te ger\u00e7ekle\u015fir. Yasaklanm\u0131\u015f sermaye iadesi ise, varl\u0131klar\u0131n ge\u00e7erli bir yasal dayanak olmaks\u0131z\u0131n ortaklara geri d\u00f6nmesi durumunda s\u00f6z konusudur. Tam da bu nedenle hukuki uygulaman\u0131n titizli\u011fi \u00e7ok \u00f6nemlidir.  <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"GmbH Sermaye Azalt\u0131m\u0131 Bir GmbH&#8217;nin sermaye azalt\u0131m\u0131, \u015firket s\u00f6zle\u015fmesinde belirlenen esas sermayenin hedeflenen \u015fekilde azalt\u0131lmas\u0131d\u0131r. Bu, \u015firket s\u00f6zle\u015fmesinin resmi bir de\u011fi\u015fikli\u011fini te\u015fkil eder ve ge\u00e7erlili\u011fi i\u00e7in ticaret siciline tescil edilmesi &#8230;","protected":false},"author":94,"featured_media":160288,"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-160286","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\/Kapitalherabsetzung.webp",2048,1152,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1920x1080.webp",1920,1080,true],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung.webp",2048,1152,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Kapitalherabsetzung-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 Sermaye Azalt\u0131m\u0131 Bir GmbH&#8217;nin sermaye azalt\u0131m\u0131, \u015firket s\u00f6zle\u015fmesinde belirlenen esas sermayenin hedeflenen \u015fekilde azalt\u0131lmas\u0131d\u0131r. Bu, \u015firket s\u00f6zle\u015fmesinin resmi bir de\u011fi\u015fikli\u011fini te\u015fkil eder ve ge\u00e7erlili\u011fi i\u00e7in ticaret siciline tescil edilmesi ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/160286","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=160286"}],"version-history":[{"count":2,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/160286\/revisions"}],"predecessor-version":[{"id":160310,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/160286\/revisions\/160310"}],"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\/160288"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=160286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=160286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=160286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}