{"id":10597,"date":"2025-08-08T16:41:57","date_gmt":"2025-08-08T13:41:57","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10597"},"modified":"2025-10-07T11:22:59","modified_gmt":"2025-10-07T08:22:59","slug":"almanyada-sirket-kurma-maliyeti","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurma-maliyeti\/","title":{"rendered":"Almanya&#8217;da \u015eirket Kurma Maliyeti"},"content":{"rendered":"\n<p>Almanya\u2019da \u015firket kurmak isteyen giri\u015fimciler, bireysel giri\u015fimcilik kapsam\u0131nda \u015fah\u0131s \u015firketi kurarak ya da sermaye \u015firketi \u00e7at\u0131s\u0131 alt\u0131nda faaliyet g\u00f6sterebilir.&nbsp;Giri\u015fimcilerin en \u00e7ok merak etti\u011fi konulardan biri de \u015firket kurulu\u015funun maliyetidir. \u015eirket kurulu\u015fu s\u00fcrecinde kar\u015f\u0131la\u015f\u0131lacak giderler; \u015firketin t\u00fcr\u00fcne, sermaye yap\u0131s\u0131na ve yasal y\u00fck\u00fcml\u00fcl\u00fcklere g\u00f6re de\u011fi\u015fir. Dolay\u0131s\u0131yla&nbsp;giri\u015fimcilerin s\u00fcrece ba\u015flamadan \u00f6nce detayl\u0131 maliyet analizi yapmas\u0131 \u00f6nemlidir. Peki, Almanya\u2019da \u015firket kurma maliyeti ne kadard\u0131r&nbsp;ve \u015firket sahiplerinin \u00f6demesi gereken vergiler nelerdir?<\/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\/almanyada-sirket-kurma-maliyeti\/#Almanyada_Sirket_Kurmak_Ne_Kadara_Mal_Olur\" >Almanya\u2019da \u015eirket Kurmak Ne Kadara Mal Olur?<\/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\/almanyada-sirket-kurma-maliyeti\/#Almanyada_Sirket_Kurulusunda_Odenmesi_Gereken_Ucretler\" >Almanya\u2019da \u015eirket Kurulu\u015funda \u00d6denmesi Gereken \u00dccretler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurma-maliyeti\/#Almanyada_Sirket_Kurduktan_Sonra_Karsilasilacak_Maliyet_Turleri\" >Almanya\u2019da \u015eirket Kurduktan Sonra Kar\u015f\u0131la\u015f\u0131lacak Maliyet T\u00fcrleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurma-maliyeti\/#Almanyada_Sirket_Sahiplerinin_Vergi_Maliyeti\" >Almanya\u2019da \u015eirket Sahiplerinin Vergi Maliyeti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurma-maliyeti\/#Mukellefle_Global_Pazarlara_Acilin\" >M\u00fckellef\u2019le Global Pazarlara A\u00e7\u0131l\u0131n!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurma-maliyeti\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Kurmak_Ne_Kadara_Mal_Olur\"><\/span>Almanya\u2019da \u015eirket Kurmak Ne Kadara Mal Olur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurmak-ve-oturum-almak\/\">Almanya\u2019da \u015firket kurmak<\/a> isteyen yabanc\u0131 giri\u015fimciler, Alman vatanda\u015flar\u0131yla ayn\u0131 yasal \u00e7er\u00e7evede \u015firket kurabilir. Yabanc\u0131lar\u0131n nas\u0131l \u015firket kuraca\u011f\u0131n\u0131 a\u00e7\u0131klayan ayr\u0131 bir&nbsp;kanun&nbsp;\u00f6ng\u00f6r\u00fclmemi\u015ftir. Almanya\u2019da \u015firket kurma maliyetiyse kurulacak \u015firketin t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.&nbsp;\u015eirketler T\u00fcrkiye\u2019deki gibi \u015fah\u0131s ve sermaye \u015firketi olarak ikiye ayr\u0131l\u0131r. Bu t\u00fcrlerin aras\u0131ndaki temel fark, \u015firket sahiplerinin y\u00fcklendi\u011fi sorumluluk&nbsp;d\u00fczeyidir. \u015eah\u0131s \u015firketlerinde t\u00fcm sorumluluk \u015firket sahibindeyken sermaye \u015firketlerinde \u015firket sahibinin sorumlulu\u011fu&nbsp;paylar\u0131yla s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n\n\n\n<p>Almanya\u2019da kurulabilecek ba\u015fl\u0131ca \u015firket t\u00fcrleri \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tek Ki\u015filik \u015eah\u0131s \u0130\u015fletmesi,<\/li>\n\n\n\n<li>Adi Ortakl\u0131k (GbR),<\/li>\n\n\n\n<li>Kolektif \u015eirket,<\/li>\n\n\n\n<li>Kolektif Ortakl\u0131k \u015eirketi (OHG),&nbsp;<\/li>\n\n\n\n<li>Serbest Meslek Ortakl\u0131\u011f\u0131 (Partnergesellschaft-PartG),<\/li>\n\n\n\n<li>Komandit \u015eirket (KG),<\/li>\n\n\n\n<li>Limited \u015eirket (GmbH),<\/li>\n\n\n\n<li>Mini GmbH (UG),<\/li>\n\n\n\n<li>GmbH&amp;Co. KG,<\/li>\n\n\n\n<li>Anonim \u015eirket (AG).<\/li>\n<\/ul>\n\n\n\n<p>\u015eirket t\u00fcrlerinin&nbsp;T\u00fcrkiye\u2019dekiyle benzerlik g\u00f6stermesinin nedeni T\u00fcrk Ticaret Kanunu\u2019nun&nbsp;b\u00fcy\u00fck \u00f6l\u00e7\u00fcde Almanya\u2019dan al\u0131nm\u0131\u015f olmas\u0131d\u0131r.<\/p>\n\n\n\n<p>Almanya\u2019da \u015firket kurma maliyeti se\u00e7ilen \u015firketin t\u00fcr\u00fc ba\u015fta olmak \u00fczere profesyonel dan\u0131\u015fmanl\u0131k hizmetleri gibi&nbsp;bir\u00e7ok fakt\u00f6re&nbsp;ba\u011fl\u0131 olarak de\u011fi\u015fir. \u00d6rne\u011fin limited \u015firketler i\u00e7in \u20ac25.000 ana&nbsp;sermaye limiti aran\u0131rken mini GmbH yani UG \u015firketler i\u00e7in \u20ac1&nbsp;sermaye yasal olarak yeterlidir. Almanya\u2019da \u015firket kurmadan \u00f6nce yasal dan\u0131\u015fmanl\u0131k i\u00e7in al\u0131nan mali m\u00fc\u015favirlik ve avukatl\u0131k hizmetlerinin bedeli de ba\u015flang\u0131\u00e7 maliyetini etkiler.<\/p>\n\n\n\n<p>Sonu\u00e7 olarak Almanya\u2019da \u015firket kurma maliyetini hesaplarken ba\u015flang\u0131\u00e7 sermayesi, noter giderleri, yasal dan\u0131\u015fman hizmet bedeli, sicil kay\u0131t \u00fccretleri ve di\u011fer operasyonel masraflar bir arada de\u011ferlendirilmelidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Kurulusunda_Odenmesi_Gereken_Ucretler\"><\/span>Almanya\u2019da \u015eirket Kurulu\u015funda \u00d6denmesi Gereken \u00dccretler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurulu\u015fu a\u015famas\u0131nda \u00f6denmesi gereken \u00fccretleri hesaplamak i\u00e7in \u00f6ncelikle kurulu\u015fta hangi ad\u0131mlar\u0131n izlenmesi gerekti\u011fi bilinmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket kurulu\u015fu i\u00e7in \u00f6ncelikle mali dan\u0131\u015fmanl\u0131k, m\u00fc\u015favirlik veya avukatl\u0131k hizmeti al\u0131n\u0131r. Bu hizmetler yasal olarak her zaman zorunlu olmasa da \u00f6zellikle yabanc\u0131 giri\u015fimciler i\u00e7in kurulu\u015f s\u00fcrecinin do\u011fru ve eksiksiz ilerlemesi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131r.<\/li>\n\n\n\n<li>Daha sonra&nbsp;\u015firketin faaliyet alan\u0131na uygun \u015fekilde gerekli belgeler haz\u0131rlan\u0131r ve firma ad\u0131n\u0131n uygunlu\u011fu kontrol edilir.<\/li>\n\n\n\n<li>Bu ad\u0131m\u0131n ard\u0131ndan gelen noter i\u015flemlerinde&nbsp;\u00fclke genelinde sabit bir tarife sistemi kullan\u0131l\u0131r. Ancak noter \u00fccreti \u015firketin s\u00f6zle\u015fmesine ve sermaye b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir.&nbsp;<\/li>\n\n\n\n<li>Noter i\u015flemleri tamamland\u0131ktan sonra&nbsp;gerekli sermayenin banka hesab\u0131na&nbsp;yat\u0131r\u0131lmas\u0131 ad\u0131m\u0131na ge\u00e7ilir.&nbsp;<\/li>\n\n\n\n<li>Ard\u0131ndan \u015firket Ticaret Sicili&#8217;ne kaydettirilir ve&nbsp;varsa gerekli lisanslar al\u0131n\u0131r. Bulunulan belediyedeki Ticaret Vergi Dairesi\u2019ne kay\u0131t yapt\u0131r\u0131l\u0131r. Son olarak \u015firketin merkezinin bulundu\u011fu Ticaret Odas\u0131&#8217;na kaydolunur. Bu a\u015famada belirli kay\u0131t \u00fccretlerinin \u00f6denmesi gerekir.<\/li>\n<\/ul>\n\n\n\n<p>Bu ad\u0131mlardan yola \u00e7\u0131karak \u015firket kurulu\u015funda \u00f6denmesi gereken \u00fccretler \u015fu \u015fekilde&nbsp;hesaplanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dan\u0131\u015fmanl\u0131k \u00dccreti:<\/strong>&nbsp;Dan\u0131\u015fmanl\u0131k, mali m\u00fc\u015favirlik veya avukatl\u0131k hizmetlerinin \u00fccreti,&nbsp;hizmetin kapsam\u0131na ve dan\u0131\u015fman\u0131n uzmanl\u0131\u011f\u0131na g\u00f6re de\u011fi\u015fmekle birlikte yakla\u015f\u0131k \u20ac1.000 olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Noter \u00dccreti:<\/strong> Noter i\u015flemleri i\u00e7in \u00f6denmesi gereken \u00fccret \u20ac300 ile \u20ac800 aras\u0131nda olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Ba\u015flang\u0131\u00e7 Sermayesi:<\/strong>&nbsp;\u015eah\u0131s \u015firketi gibi t\u00fcrlerde asgari sermaye gereklili\u011fi yoktur. Ancak yayg\u0131n olarak tercih edilen limited \u015firket i\u00e7in&nbsp;giri\u015fimcinin \u20ac25.000 sermaye taahh\u00fct etmesi gerekir ve bu tutar\u0131n en az \u20ac12.500\u2019luk k\u0131sm\u0131 kurumsal bir banka hesab\u0131na fiilen yat\u0131r\u0131lm\u0131\u015f olmal\u0131d\u0131r.&nbsp;UG (Mini GmbH) gibi \u015firketler i\u00e7in sermaye \u015fart\u0131 daha esnektir ve \u20ac1 yeterli say\u0131l\u0131r. Ancak uygulamada bu tutar\u0131n daha y\u00fcksek olmas\u0131 tercih edilir. Anonim \u015firket i\u00e7in zorunlu minimum sermaye miktar\u0131ysa \u20ac50.000&#8217;dur.<\/li>\n\n\n\n<li><strong>Ticaret Sicili Kay\u0131t \u00dccreti:<\/strong>&nbsp;Sicil kay\u0131t bedeli \u20ac150-\u20ac170 aras\u0131nda&nbsp;olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Ticaret Odas\u0131 \u00dccreti:<\/strong> Her belediye bu \u00fccreti kendi hesaplar. Ortalama \u00fccret \u20ac30- \u20ac60 aras\u0131nda olabilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Bu \u00fccretlere ek olarak resm\u00ee belgelerin yeminli terc\u00fcmesi veya sekt\u00f6rel lisanslar gibi gereklilikler ek maliyet olu\u015fturabilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Kurduktan_Sonra_Karsilasilacak_Maliyet_Turleri\"><\/span>Almanya\u2019da \u015eirket Kurduktan Sonra Kar\u015f\u0131la\u015f\u0131lacak Maliyet T\u00fcrleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket sahiplerinin Almanya\u2019da \u015firket kurduktan sonra kar\u015f\u0131la\u015fabilece\u011fi \u00e7e\u015fitli maliyetler de olabilir. Bu maliyetler; \u00e7e\u015fitli vergilerden, resm\u00ee \u00fccretlerden ve operasyonel giderlerden olu\u015fabilir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergiler:<\/strong> \u015eirketlerin&nbsp;\u00f6demesi gereken vergiler, \u015firketin t\u00fcr\u00fcne ve kazanc\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.<\/li>\n\n\n\n<li><strong>Patent ve Marka Tescili:<\/strong>&nbsp;Marka tescili i\u00e7in \u00f6denmesi gereken \u00fccret \u20ac100 ile \u20ac1.800 aras\u0131nda olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Resm\u00ee \u00dccretler:<\/strong> Ticaret odalar\u0131na yap\u0131lan y\u0131ll\u0131k \u00f6demelerin miktar\u0131 \u015fehirden \u015fehre de\u011fi\u015fir ve \u20ac60 ile \u20ac150 aras\u0131nda olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Muhasebe \u00dccreti:<\/strong>&nbsp;Muhasebe \u00fccretleri \u015firketin i\u015f hacmine g\u00f6re de\u011fi\u015fiklik g\u00f6sterir ve y\u0131ll\u0131k \u20ac1.000 ile \u20ac5.000 aras\u0131nda olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Vergi Dan\u0131\u015fmanl\u0131\u011f\u0131:<\/strong> Vergi s\u00fcre\u00e7lerini daha sa\u011fl\u0131kl\u0131 y\u00f6netmek i\u00e7in al\u0131nan vergi dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetinin bedeli y\u0131ll\u0131k \u20ac1.500 ile \u20ac3.000 aras\u0131nda&nbsp;olabilir.&nbsp;<\/li>\n\n\n\n<li><strong>Sigorta:<\/strong> Limited \u015firketlerin genel m\u00fcd\u00fcrleri i\u00e7in sigorta zorunlu tutulmu\u015ftur. \u015eirketin maddi veya manevi varl\u0131klar\u0131 i\u00e7in de&nbsp;tercihe ba\u011fl\u0131 olarak sigorta yapt\u0131r\u0131labilir. Se\u00e7ilen sigortan\u0131n kapsam\u0131na g\u00f6re de\u011fi\u015fmekle birlikte \u20ac500-\u20ac2.000 aras\u0131 bir maliyetle kar\u015f\u0131la\u015f\u0131labilir.<\/li>\n\n\n\n<li><strong>Operasyonel Maliyetler:<\/strong> Bir \u015firketin kurulu\u015fundan sonra hesaba kat\u0131lmas\u0131 gereken di\u011fer kalemlerin aras\u0131nda \u015firketin i\u015fleyi\u015fi i\u00e7in yap\u0131lan \u00f6demeler de yer al\u0131r.&nbsp;\u00c7al\u0131\u015fanlar\u0131n&nbsp;maa\u015flar\u0131 ve sigorta \u00fccretleri, kargolama, \u00fcretim, ham madde tedari\u011fi, \u015firket i\u00e7in kiralanan veya sat\u0131n al\u0131nan ta\u015f\u0131nmazlar gibi \u00e7e\u015fitli giderlerle kar\u015f\u0131la\u015f\u0131l\u0131r. Bu maliyetlerin b\u00fcy\u00fckl\u00fc\u011f\u00fc de \u015firketin t\u00fcr\u00fcne, sekt\u00f6r\u00fcne ve hacmine g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Sahiplerinin_Vergi_Maliyeti\"><\/span>Almanya\u2019da \u015eirket Sahiplerinin Vergi Maliyeti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da \u015firket sahiplerinin \u00f6demesi gereken vergi t\u00fcrleri ve oranlar\u0131 da \u015firketin t\u00fcr\u00fcne ve kazanc\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.&nbsp;\u015eirketlerin \u00f6demekle y\u00fck\u00fcml\u00fc olabilece\u011fi&nbsp;vergi t\u00fcrleri ve oranlar\u0131 \u015fu \u015fekilde&nbsp;s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gelir Vergisi (Einkommenssteuer):<\/strong> Almanya\u2019da ikamet eden her bireyin \u00f6demesi gereken vergi t\u00fcr\u00fcd\u00fcr. Bu vergi Alman kanunlar\u0131nda belirtilen yedi farkl\u0131 gelir t\u00fcr\u00fc i\u00e7in al\u0131n\u0131r. Giri\u015fimcilerin \u00f6zellikle serbest faaliyetlerinden elde ettikleri gelirleri i\u00e7in bu vergiyi \u00f6demesi gerekir.&nbsp;Vergi oran\u0131 %14-%45 aras\u0131nda de\u011fi\u015fir.<\/li>\n\n\n\n<li><strong>Katma De\u011fer Vergisi (Umsatzsteuer):<\/strong> Katma de\u011fer vergisi \u00f6zel \u015fah\u0131slarla \u015firketler aras\u0131ndaki ticari i\u015flemler \u00fczerinden al\u0131n\u0131r. \u015eirketler bu vergiyi \u00f6demekle y\u00fck\u00fcml\u00fc tutulmu\u015ftur. Bunun i\u00e7in \u00fcr\u00fcnlerin ya da hizmetlerin sat\u0131\u015f bedellerinin \u00fczerine %19 ya da indirimli olarak %7 oran\u0131nda ilave edilir.&nbsp;<\/li>\n\n\n\n<li><strong>\u00dccret Vergisi, Kilise Vergisi ve Dayan\u0131\u015fma Vergisi (Lohnsteuer, Kirchensteuer und&nbsp;solidarit\u00e4tszuschlag):<\/strong> \u00dccret vergisi, \u00fccreti \u00f6deyen i\u015fveren taraf\u0131ndan \u00f6denmelidir. Bu nedenle \u015firket b\u00fcnyesinde \u00e7al\u0131\u015fanlar ad\u0131na vergi \u00f6deme sorumlulu\u011fu i\u015fverene aittir. Kilise vergisi sadece bir kiliseye \u00fcye olan ki\u015filerden al\u0131n\u0131r. Bu vergi&nbsp;baz\u0131 eyaletlerde \u00fccret vergisinin %8\u2019i,&nbsp;baz\u0131lar\u0131nda %9\u2019u olarak hesaplan\u0131r. Dayan\u0131\u015fma vergisiyse&nbsp;gelir vergisi, \u00fccret vergisi ve kurumlar vergisi gibi baz\u0131 vergilere ek olarak al\u0131n\u0131r. Vergi oran\u0131ysa hesaba esas tutar\u0131n %5,5\u2019i olarak belirlenmi\u015ftir.&nbsp;<\/li>\n\n\n\n<li><strong>Kurumlar Vergisi (k\u00f6rperschaftsteuer):<\/strong> Kurumlar vergisi; sermaye \u015firketleri, dernekler ve kooperatifler taraf\u0131ndan \u00f6denmesi gereken bir vergi t\u00fcr\u00fcd\u00fcr. Kurumlar vergisi oran\u0131 vergiye tabi tutar \u00fczerinden %15 olarak hesaplan\u0131r.<\/li>\n\n\n\n<li><strong>Ticari ve Sanayi \u0130\u015fletme Vergisi (Gewerbesteuer):<\/strong> Belediye taraf\u0131ndan al\u0131nan ticari ve sanayi i\u015fletme vergisinin m\u00fckellefleri; sanayi i\u015fletmeleri, ticari faaliyet y\u00fcr\u00fcten serbest meslek sahipleri veya ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fanlard\u0131r. Ticaret siciline kay\u0131tl\u0131 olan ve y\u0131ll\u0131k \u20ac24.500&#8217;nun \u00fczerinde gelir elde eden&nbsp;\u015fah\u0131slar ve&nbsp;\u015firketler bu vergiyi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Global_Pazarlara_Acilin\"><\/span>M\u00fckellef\u2019le Global Pazarlara A\u00e7\u0131l\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurmak&nbsp;\u00e7o\u011fu&nbsp;zaman karma\u015f\u0131k, uzun ve yorucu bir s\u00fcre\u00e7 gibi g\u00f6r\u00fcnebilir.&nbsp;<a href=\"https:\/\/mukellef.co\/connect\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Workhy Connect<\/a> ile \u015firket kurma, b\u00fcy\u00fctme ve y\u00f6netme i\u015flemlerinizde size yard\u0131mc\u0131 olarak bu s\u00fcre\u00e7leri kolayla\u015ft\u0131rabilirsiniz. Ayr\u0131ca M\u00fckellef\u2019le sadece T\u00fcrkiye&#8217;de de\u011fil; Amerika, \u0130ngiltere, Fransa gibi \u00fclkelerde de \u015firket kurabilirsiniz.<\/p>\n\n\n\n<p>Siz de global pazarlara a\u00e7\u0131lmak ve d\u00f6viz bazl\u0131 kazan\u00e7 elde etmek istiyorsan\u0131z&nbsp;yan\u0131n\u0131zday\u0131z! M\u00fckellef uzman kadrosuyla kurulu\u015f i\u015flemlerini ger\u00e7ekle\u015ftirir ve vergi dan\u0131\u015fmanl\u0131\u011f\u0131 hizmeti vererek \u015firketinizi olas\u0131 vergi cezalar\u0131na kar\u015f\u0131 korur.&nbsp;Detayl\u0131 bilgi almak i\u00e7in birka\u00e7 ad\u0131mda kolayca <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olabilirsiniz.<\/a><\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac0cd55a-0a4b-4886-b418-b44f22fea7e5\">\n\t\t<span class=\"hs-cta-node hs-cta-ac0cd55a-0a4b-4886-b418-b44f22fea7e5\" id=\"ac0cd55a-0a4b-4886-b418-b44f22fea7e5\">\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\/ac0cd55a-0a4b-4886-b418-b44f22fea7e5\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac0cd55a-0a4b-4886-b418-b44f22fea7e5\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac0cd55a-0a4b-4886-b418-b44f22fea7e5.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, 'ac0cd55a-0a4b-4886-b418-b44f22fea7e5', {});\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:\/\/ticaret.gov.tr\/data\/5b8a43355c7495406a227539\/Sekt%C3%B6r%20Raporu\/M%C3%BCsavirlik%20Raporlari\/Almanya&#039;da%20%C5%9Eirket%20Kurulu%C5%9Fu.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ticaret.gov.tr\/data\/5b8a43355c7495406a227539\/Sekt%C3%B6r%20Raporu\/M%C3%BCsavirlik%20Raporlari\/Almanya&#8217;da%20%C5%9Eirket%20Kurulu%C5%9Fu.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/belleten.gov.tr\/tam-metin\/2057\/tur\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/belleten.gov.tr\/tam-metin\/2057\/tur<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.notar.de\/themen\/notarkosten\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.notar.de\/themen\/notarkosten<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www-dpma-de.translate.goog\/english\/services\/fees\/trademarks\/index.html?_x_tr_sl=en&amp;_x_tr_tl=tr&amp;_x_tr_hl=tr&amp;_x_tr_pto=tc\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www-dpma-de.translate.goog\/english\/services\/fees\/trademarks\/index.html?_x_tr_sl=en&amp;_x_tr_tl=tr&amp;_x_tr_hl=tr&amp;_x_tr_pto=tc<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ihk.de\/halle\/recht\/handels-und-gesellschaftsrecht\/rechtsformen\/gruendung-gmbh-ug-3467148?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.ihk.de\/halle\/recht\/handels-und-gesellschaftsrecht\/rechtsformen\/gruendung-gmbh-ug-3467148?utm_source=chatgpt.com<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Almanya\u2019da \u015firket kurmak isteyen giri\u015fimciler, bireysel giri\u015fimcilik kapsam\u0131nda \u015fah\u0131s \u015firketi kurarak ya da sermaye \u015firketi \u00e7at\u0131s\u0131 alt\u0131nda faaliyet g\u00f6sterebilir.&nbsp;Giri\u015fimcilerin en \u00e7ok merak etti\u011fi konulardan biri de \u015firket kurulu\u015funun maliyetidir. \u015eirket kurulu\u015fu s\u00fcrecinde kar\u015f\u0131la\u015f\u0131lacak giderler; \u015firketin t\u00fcr\u00fcne, sermaye yap\u0131s\u0131na ve yasal y\u00fck\u00fcml\u00fcl\u00fcklere g\u00f6re de\u011fi\u015fir. Dolay\u0131s\u0131yla&nbsp;giri\u015fimcilerin s\u00fcrece ba\u015flamadan \u00f6nce detayl\u0131 maliyet analizi yapmas\u0131 \u00f6nemlidir. Peki, Almanya\u2019da \u015firket &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10662,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1587],"tags":[],"class_list":["post-10597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avrupada-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10597","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=10597"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10597\/revisions"}],"predecessor-version":[{"id":11062,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10597\/revisions\/11062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10662"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}