{"id":10524,"date":"2025-07-16T16:19:54","date_gmt":"2025-07-16T13:19:54","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10524"},"modified":"2025-07-16T16:21:14","modified_gmt":"2025-07-16T13:21:14","slug":"sahis-sirketini-limited-sirkete-cevirmek","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/","title":{"rendered":"\u015eah\u0131s \u015eirketini Limited \u015eirkete \u00c7evirmek"},"content":{"rendered":"\n<p>De\u011fi\u015fen \u015firket hacmi, kimi zaman \u015firket&nbsp;t\u00fcr\u00fcnde de\u011fi\u015fikli\u011fe gidilmesini gerektirebilir.&nbsp;Geni\u015fleyen faaliyet hacmi ve yeni ortakl\u0131klar\u0131n s\u00f6z konusu olmas\u0131yla mevcut \u015firket yap\u0131s\u0131n\u0131n yetersiz kald\u0131\u011f\u0131 durumlarda \u015firket ortaklar\u0131 yeni bir yol \u00e7izmeye karar verebilir. Bu yollardan biri de h\u00e2lihaz\u0131rda var olan ve geni\u015fleyen bir \u015fah\u0131s \u015firketinin t\u00fcr\u00fcn\u00fc de\u011fi\u015ftirmekten ge\u00e7er. Peki, i\u015fletmesini b\u00fcy\u00fctmek isteyen tacirler i\u00e7in limited \u015firketin avantajlar\u0131 nelerdir? \u015eah\u0131s \u015firketini limited \u015firkete \u00e7evirmek i\u00e7in ne yapmak gerekir?&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sahis_Sirketinden_Limited_Sirkete_Gecis_Yapmak_Mumkun_mu\" >\u015eah\u0131s \u015eirketinden Limited \u015eirkete Ge\u00e7i\u015f Yapmak M\u00fcmk\u00fcn m\u00fc?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sahistan_Limited_Sirkete_Gecis_Avantajlari\" >\u015eah\u0131stan Limited \u015eirkete Ge\u00e7i\u015f Avantajlar\u0131<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sorumluluk\" >Sorumluluk<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Tuzel_Kisilik\" >T\u00fczel Ki\u015filik<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sureklilik\" >S\u00fcreklilik<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Ortaklik\" >Ortakl\u0131k<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Vergi\" >Vergi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sahis_Sirketi_Limited_Sirkete_Nasil_Cevirilir\" >\u015eah\u0131s \u015eirketi Limited \u015eirkete Nas\u0131l \u00c7evirilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sahis_Sirketi_Limited_Sirkete_Cevirildiginde_Vergi_Beyani_Nasil_Yapilir\" >\u015eah\u0131s \u015eirketi Limited \u015eirkete \u00c7evirildi\u011finde Vergi Beyan\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Sahis_Sirketinizi_Limited_Sirkete_Cevirmek_Icin_Mukellef_Yaninizda\" >\u015eah\u0131s \u015eirketinizi Limited \u015eirkete \u00c7evirmek \u0130\u00e7in M\u00fckellef Yan\u0131n\u0131zda!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketini-limited-sirkete-cevirmek\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketinden_Limited_Sirkete_Gecis_Yapmak_Mumkun_mu\"><\/span>\u015eah\u0131s \u015eirketinden Limited \u015eirkete Ge\u00e7i\u015f Yapmak M\u00fcmk\u00fcn m\u00fc?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketi olarak ba\u015flanan ticari giri\u015fimlerin i\u015flem hacmi zaman i\u00e7inde b\u00fcy\u00fcyebilir. Bu b\u00fcy\u00fcmenin sonucunda bir sermaye \u015firketi olan \u015fah\u0131s \u015firketlerinin daha \u00e7ok yat\u0131r\u0131mc\u0131 \u00e7ekmek, kurumsalla\u015fmay\u0131 art\u0131rmak ve \u00e7e\u015fitli vergi avantajlar\u0131ndan yararlanmak i\u00e7in&nbsp;ticaret \u015firketlerine ge\u00e7i\u015f yapmas\u0131 gerekebilir. Ticaret \u015firketleri aras\u0131nda en \u00e7ok tercih edilen t\u00fcr olan limited \u015firket, sa\u011flad\u0131\u011f\u0131 avantajlarla \u015fah\u0131s \u015firketi sahipleri i\u00e7in cazip bir se\u00e7enek olabilir. Peki, \u015fah\u0131s \u015firketinden limited \u015firkete ge\u00e7i\u015f yapmak m\u00fcmk\u00fcn m\u00fcd\u00fcr?&nbsp;<\/p>\n\n\n\n<p>Bir \u015firket t\u00fcr\u00fcnden di\u011ferine ge\u00e7mek i\u00e7in bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn T\u00fcrk Ticaret Kanunu\u2019nda a\u00e7\u0131k olarak belirtilmesi gerekir. Kanuna g\u00f6re eski \u015firketin tasfiyesinin ard\u0131ndan yeni bir \u015firket kurulumu yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu madde 181\u2019de ge\u00e7erli olan t\u00fcr de\u011fi\u015ftirmeleri say\u0131l\u0131 olarak s\u0131ralanm\u0131\u015ft\u0131r.&nbsp;Ticari i\u015fletme say\u0131lan \u015fah\u0131s \u015firketlerinin d\u00f6n\u00fc\u015f\u00fcm\u00fc i\u00e7in 194. maddede ticari i\u015fletmelerin ticari \u015firkete d\u00f6n\u00fc\u015fmesi h\u00e2linde t\u00fcr de\u011fi\u015ftirmeye ili\u015fkin detaylar\u0131 i\u00e7eren 182 ile 193. maddelerin k\u0131yas yoluyla uygulanaca\u011f\u0131 belirtilmi\u015ftir. Yani \u015fah\u0131s \u015firketinden limited \u015firkete ge\u00e7i\u015f yapmak&nbsp;m\u00fcmk\u00fcnd\u00fcr.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahistan_Limited_Sirkete_Gecis_Avantajlari\"><\/span>\u015eah\u0131stan Limited \u015eirkete Ge\u00e7i\u015f Avantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketleri; t\u00fczel ki\u015fili\u011fi ve para sermaye zorunlulu\u011fu bulunmayan, bir veya birden fazla ki\u015fiyle kurulabilen ticari i\u015fletmelerdir. \u015eirketin sermayesinin ve t\u00fczel ki\u015fili\u011finin olmamas\u0131 sebebiyle \u015fah\u0131s \u015firket ortaklar\u0131, \u015firketin bor\u00e7lar\u0131ndan kendi mal varl\u0131klar\u0131yla s\u0131n\u0131rs\u0131z sorumludur.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketlerinde sonradan bir ortak almak nispeten zordur. \u00c7\u00fcnk\u00fc \u015firket esas s\u00f6zle\u015fmesinin de\u011fi\u015ftirilmesi ve orta\u011f\u0131n bu s\u00f6zle\u015fmeye eklenmesiyle ger\u00e7ekle\u015fir. T\u00fczel ki\u015filer kurumlar vergisi m\u00fckellefi say\u0131l\u0131rken \u015fah\u0131s \u015firketleri t\u00fczel ki\u015fili\u011fe sahip olmad\u0131\u011f\u0131&nbsp;i\u00e7in gelir vergisine tabiidir. Bu nedenle y\u0131ll\u0131k toplam geliri fazla olan \u015fah\u0131s \u015firketlerinin daha y\u00fcksek oranla vergi \u00f6demesi gerekir. \u015eah\u0131s \u015firketlerinde ortaklardan birinin \u00f6lmesi, \u015firket esas s\u00f6zle\u015fmesinde aksi belirtilmedik\u00e7e \u015firketin tasfiyesiyle sonu\u00e7lan\u0131r.<\/p>\n\n\n\n<p>Bu kapsamda \u015fah\u0131s \u015firketinden limited \u015firkete ge\u00e7menin \u00e7e\u015fitli avantajlar\u0131 \u015fu \u015fekilde&nbsp;s\u0131ralanabilir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Sorumluluk<\/li>\n\n\n\n<li>T\u00fczel ki\u015filik<\/li>\n\n\n\n<li>S\u00fcreklilik<\/li>\n\n\n\n<li>Ortakl\u0131k<\/li>\n\n\n\n<li>Vergi<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sorumluluk\"><\/span>Sorumluluk<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketler belirli bir sermayeyle kurulur. Bu da \u00fc\u00e7\u00fcnc\u00fc ki\u015filere \u015firket ad\u0131na g\u00fcvence verir. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu&#8217;nun 573. maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere ortaklar \u015firket bor\u00e7lar\u0131ndan taahh\u00fct ettikleri esas sermaye paylar\u0131n\u0131 \u00f6demek ve \u015firket s\u00f6zle\u015fmesinde belirtilen ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek d\u0131\u015f\u0131nda sorumlu de\u011fildir. Yani limited \u015firket ortaklar\u0131, \u015fah\u0131s \u015firketinden farkl\u0131 olarak \u015firket bor\u00e7lar\u0131na kar\u015f\u0131 s\u0131n\u0131rl\u0131 sorumludur.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tuzel_Kisilik\"><\/span>T\u00fczel Ki\u015filik<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketinden limited \u015firkete ge\u00e7menin avantajlar\u0131ndan biri de \u015firketin <a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">t\u00fczel ki\u015filik<\/a> kazanmas\u0131d\u0131r. T\u00fczel ki\u015filikle birlikte \u015firkete \u00f6zel vergi kimlik numaras\u0131 verilir ve kurumsall\u0131k sa\u011flanm\u0131\u015f olunur. (\u015eah\u0131s \u015firketlerinde\u00a0i\u015fletme sahibiyle \u015firket aras\u0131nda hukuki bir ba\u011f oldu\u011fu i\u00e7in vergi kimlik numaras\u0131 i\u015fletme sahibinin T.C. kimlik numaras\u0131yla ayn\u0131d\u0131r.)<\/p>\n\n\n\n<p>\u015eirketin b\u00fcnyesindeki organlarla denetim ve y\u00f6netim mekanizmalar\u0131 kurulur. Bu organlar t\u00fcm ortaklar\u0131n kat\u0131ld\u0131\u011f\u0131 genel kurul, \u015firket s\u00f6zle\u015fmesinde belirtilen ortaklar aras\u0131ndan veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden&nbsp;se\u00e7ilen m\u00fcd\u00fcr veya m\u00fcd\u00fcrler, ticari m\u00fcmessil veya vekiller ve denet\u00e7ilerden olu\u015fur. Bu sayede limited \u015firketlerin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere verdi\u011fi g\u00fcven artm\u0131\u015f olur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sureklilik\"><\/span>S\u00fcreklilik<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketlerinde ortaklar\u0131n \u00f6l\u00fcm\u00fc \u015firketin kapanmas\u0131na sebep olabilirken limited \u015firketlerde ortaklar\u0131n de\u011fi\u015fmesi aksi belirtilmedi\u011fi s\u00fcrece \u015firketin s\u00fcreklili\u011fine etki etmez.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortaklik\"><\/span>Ortakl\u0131k<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerde paylar\u0131n devredilmesi \u015fah\u0131s \u015firketlerine g\u00f6re daha kolayd\u0131r. Pay senetleri ispat arac\u0131 \u015feklinde veya nama yaz\u0131l\u0131 olarak d\u00fczenlenen evrakla ve genel kurul onay\u0131yla devredilir, \u015firket ana s\u00f6zle\u015fmesinin de\u011fi\u015ftirilmesine gerek yoktur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi\"><\/span>Vergi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerin t\u00fczel ki\u015fili\u011fi bulundu\u011fu i\u00e7in kurumlar vergisine tabidir. Bu da gelir ne kadar olursa olsun vergi oran\u0131n\u0131n %25 oldu\u011fu&nbsp;anlam\u0131na gelir. \u015eah\u0131s \u015firketlerindeyse gelir artt\u0131k\u00e7a \u00f6denmesi gereken vergi miktar\u0131n\u0131n da artmas\u0131 s\u00f6z konusudur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Limited_Sirkete_Nasil_Cevirilir\"><\/span>\u015eah\u0131s \u015eirketi Limited \u015eirkete Nas\u0131l \u00c7evirilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket t\u00fcr de\u011fi\u015fikli\u011fi yaparken yeni \u015firket t\u00fcr\u00fcn\u00fcn kurulumuna ili\u015fkin kanunlar uygulan\u0131r. Ancak sermaye \u015firketlerinde asgari ortak say\u0131s\u0131, ayni sermaye konulmas\u0131 ve kurucular\u0131n \u015firket s\u00f6zle\u015fmesini imzalamalar\u0131na ili\u015fkin h\u00fck\u00fcmler uygulanmaz.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketini limited \u015firkete d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in \u015fu ad\u0131mlar\u0131n izlenmesi&nbsp;gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yeni \u015eirkete \u0130li\u015fkin Gereklilikler:<\/strong> Limited \u015firket kurmak i\u00e7in asgari (2025 y\u0131l\u0131 itibar\u0131yla) 50.000 TL miktar\u0131nda sermayenin bulunmas\u0131&nbsp;gerekir. Ayr\u0131ca \u015firket s\u00f6zle\u015fmesi de kurulum i\u00e7in haz\u0131rlanm\u0131\u015f olmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>T\u00fcr De\u011fi\u015fim Plan\u0131:<\/strong> \u015eirket de\u011fi\u015ftirmek i\u00e7in \u00f6ncelikle t\u00fcr de\u011fi\u015fim plan\u0131n\u0131n d\u00fczenlenmesi gerekir. Bu plan y\u00f6netim organ\u0131 taraf\u0131ndan yaz\u0131l\u0131 olarak yap\u0131lmal\u0131 ve genel kurul onay\u0131na sunulmal\u0131d\u0131r. Plan\u0131n i\u00e7eri\u011finde ise \u015firketin \u00f6nceki ve sonraki ticaret \u00fcnvan\u0131, merkezi, yeni t\u00fcre ili\u015fkin ibare, yeni \u015firket s\u00f6zle\u015fmesi, ortaklar\u0131n de\u011fi\u015fimden sonra sahip olacaklar\u0131 paylar\u0131n say\u0131s\u0131, cinsi ve bu paylara ili\u015fkin a\u00e7\u0131klamalar bulunur.<\/li>\n\n\n\n<li><strong>T\u00fcr De\u011fi\u015fim Raporu:<\/strong> Y\u00f6netim kurulu \u015firketin t\u00fcr de\u011fi\u015fikli\u011finin amac\u0131n\u0131, sonu\u00e7lar\u0131n\u0131 ve di\u011fer detaylar\u0131 a\u00e7\u0131klayan bir rapor haz\u0131rlar.&nbsp;<\/li>\n\n\n\n<li><strong>Ba\u015fvuru:<\/strong> \u015eirket sahipleri MERS\u0130S \u00fczerinden ba\u015fvuru yapmal\u0131 ve talep numaras\u0131 edinmelidir. Bu ba\u015fvurunun ard\u0131ndan ba\u011fl\u0131 bulunulan ticaret odas\u0131ndan randevu al\u0131n\u0131r. Ba\u015fvuru s\u0131ras\u0131nda verilecek dilek\u00e7ede ba\u011fl\u0131 olunacak vergi dairesi belirtilmeli ve dilek\u00e7e \u015firket yetkilileri taraf\u0131ndan imzalanmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Ticaret Sicili Kayd\u0131:<\/strong> Gereken belgeler noter taraf\u0131ndan onayland\u0131ktan sonra sicil kayd\u0131 yap\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Mali M\u00fc\u015favir Raporlar\u0131:<\/strong> T\u00fcr de\u011fi\u015ftiren \u015firketin mali durumuna ili\u015fkin yeminli veya serbest mali m\u00fc\u015favir raporlar\u0131 al\u0131n\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Rekabet Kurumu \u00d6demesi:<\/strong> \u015eirket sermayesinin on binde d\u00f6rd\u00fc miktar\u0131n\u0131n oda veznesine yat\u0131r\u0131lmas\u0131 gerekir.&nbsp;<\/li>\n\n\n\n<li><strong>Ta\u015f\u0131nmazlar\u0131n Aktar\u0131m\u0131:<\/strong> \u015eirketin limited \u015firkete \u00e7evrilmesinden sonra bulunan ta\u015f\u0131nmazlar, tapuda vergi \u00f6denmeksizin yeni \u015firket b\u00fcnyesine aktar\u0131labilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Limited_Sirkete_Cevirildiginde_Vergi_Beyani_Nasil_Yapilir\"><\/span>\u015eah\u0131s \u015eirketi Limited \u015eirkete \u00c7evirildi\u011finde Vergi Beyan\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcr de\u011fi\u015fikli\u011fi durumunda de\u011fi\u015fiklikten \u00f6nce \u015fah\u0131s \u015firketi olarak faaliyet g\u00f6sterilen d\u00f6nemde elde edilen kazan\u00e7lar i\u00e7in gelir vergisi \u00f6denir. Bu vergi, sonraki y\u0131l\u0131n mart ay\u0131n\u0131n son g\u00fcn\u00fcne kadar beyan edilip&nbsp;\u00f6denmelidir.&nbsp;Devir sonras\u0131 kazan\u00e7lar limited \u015firketin sorumlulu\u011fundad\u0131r. \u0130\u015fletmedeki \u00fcr\u00fcnlerin m\u00fclkiyeti KDV\u2019den muaf \u015fekilde yeni \u015firkete devredilir. Yeni \u015firketin sahip oldu\u011fu vergi kimlik numaras\u0131 <a href=\"https:\/\/mukellef.co\/blog\/mersis-numarasi-nedir\/\">MERS\u0130S<\/a> taraf\u0131ndan tayin&nbsp;edilir. Verilen vergi kimlik numaras\u0131yla kurumlar vergisi \u00f6demesi yap\u0131labilir.<\/p>\n\n\n\n<p>Vergi beyannamesiyse Kurumlar Vergisi Kanunu 14. maddede belirtildi\u011fi \u00fczere hesap kapanmas\u0131n\u0131 izleyen&nbsp;d\u00f6rd\u00fcnc\u00fc ay\u0131n ilk g\u00fcn\u00fcnden yirmi be\u015finci g\u00fcn\u00fcn\u00fcn ak\u015fam\u0131na kadar verilebilir. Tarihlerde \u00e7e\u015fitli de\u011fi\u015fmelerin olabilece\u011fi g\u00f6z \u00f6n\u00fcnde bulundurularak vergi m\u00fckelleflerinin y\u0131l i\u00e7indeki a\u00e7\u0131klamalar\u0131 takip etmesi \u00f6nerilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketinizi_Limited_Sirkete_Cevirmek_Icin_Mukellef_Yaninizda\"><\/span>\u015eah\u0131s \u015eirketinizi Limited \u015eirkete \u00c7evirmek \u0130\u00e7in M\u00fckellef Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak \u015firketinizin de\u011fi\u015fen ihtiya\u00e7lar\u0131nda yan\u0131n\u0131zday\u0131z! \u015eah\u0131s, anonim ya da limited t\u00fcr\u00fcndeki \u015firketinizi kurma, y\u00f6netme ve \u015firket t\u00fcr de\u011fi\u015fikli\u011fi yapma gibi i\u015flemlerde uzman kadromuz sizinle. M\u00fckellef ile t\u00fcm prosed\u00fcrleri mek\u00e2n ve zaman k\u0131s\u0131t\u0131 olmadan \u00e7evrim i\u00e7i \u015fekilde tamamlayabilirsiniz. \u015eirketinizin t\u00fcr de\u011fi\u015fikli\u011fini karma\u015f\u0131k i\u015flemlerle u\u011fra\u015fmadan h\u0131zla ve g\u00fcvenle tamamlayabilirsiniz.&nbsp;<\/p>\n\n\n\n<p>Hemen \u015fimdi kaydolarak i\u015fletmenizin b\u00fcy\u00fcmesine destek olmak i\u00e7in \u015fah\u0131s \u015firketinizi limited \u015firkete \u00e7evirebilir, \u015firketinizin y\u00f6netimi i\u00e7in profesyonel destek alabilirsiniz. M\u00fckellef\u2019le&nbsp;hayalini kurdu\u011funuz i\u015fi b\u00fcy\u00fctmenin tam zaman\u0131! <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Hemen \u00fcye olun<\/a>, sizi arayal\u0131m!<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-7e567327-4ead-4284-9908-708db8bb1c1f\">\n\t\t<span class=\"hs-cta-node hs-cta-7e567327-4ead-4284-9908-708db8bb1c1f\" id=\"7e567327-4ead-4284-9908-708db8bb1c1f\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/7e567327-4ead-4284-9908-708db8bb1c1f\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-7e567327-4ead-4284-9908-708db8bb1c1f\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/7e567327-4ead-4284-9908-708db8bb1c1f.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '7e567327-4ead-4284-9908-708db8bb1c1f', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6102&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6102&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/nevi-tur-degisikligi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/nevi-tur-degisikligi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=20124093&amp;MevzuatTur=21&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=20124093&amp;MevzuatTur=21&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/limited-sirketler#:~:text=Limited%20%C5%9Firketin%20esas%20sermayesi%20en,585).\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/limited-sirketler#:~:text=Limited%20%C5%9Firketin%20esas%20sermayesi%20en,585).<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/Yararli_Bilgiler\/beyannameverme_odeme.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/user_upload\/Yararli_Bilgiler\/beyannameverme_odeme.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2006\/06\/20060621-1.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2006\/06\/20060621-1.htm<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>De\u011fi\u015fen \u015firket hacmi, kimi zaman \u015firket&nbsp;t\u00fcr\u00fcnde de\u011fi\u015fikli\u011fe gidilmesini gerektirebilir.&nbsp;Geni\u015fleyen faaliyet hacmi ve yeni ortakl\u0131klar\u0131n s\u00f6z konusu olmas\u0131yla mevcut \u015firket yap\u0131s\u0131n\u0131n yetersiz kald\u0131\u011f\u0131 durumlarda \u015firket ortaklar\u0131 yeni bir yol \u00e7izmeye karar verebilir. Bu yollardan biri de h\u00e2lihaz\u0131rda var olan ve geni\u015fleyen bir \u015fah\u0131s \u015firketinin t\u00fcr\u00fcn\u00fc de\u011fi\u015ftirmekten ge\u00e7er. Peki, i\u015fletmesini b\u00fcy\u00fctmek isteyen tacirler i\u00e7in limited \u015firketin avantajlar\u0131 &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10529,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[66],"tags":[],"class_list":["post-10524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-kurulusu"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10524","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10524"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10524\/revisions"}],"predecessor-version":[{"id":10531,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10524\/revisions\/10531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10529"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}