{"id":10604,"date":"2025-08-06T17:14:15","date_gmt":"2025-08-06T14:14:15","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10604"},"modified":"2025-10-07T11:23:28","modified_gmt":"2025-10-07T08:23:28","slug":"almanyada-sirket-kurmak-ve-oturum-almak","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurmak-ve-oturum-almak\/","title":{"rendered":"Almanya&#8217;da \u015eirket Kurmak ve Oturum Almak"},"content":{"rendered":"\n<p>Avrupa\u2019n\u0131n en b\u00fcy\u00fck ekonomisi olan Almanya; yat\u0131r\u0131mc\u0131 dostu&nbsp;hukuki d\u00fczenlemeleriyle, \u015feffaf vergi sistemiyle ve y\u00fcksek hacimli pazar f\u0131rsatlar\u0131yla giri\u015fimciler i\u00e7in cazip bir merkezdir. Almanya&#8217;da \u015firket kurmak ticari f\u0131rsatlara eri\u015fmenin yan\u0131 s\u0131ra belirli ko\u015fullar kar\u015f\u0131land\u0131\u011f\u0131nda oturum izni almay\u0131 sa\u011flayabilir. Dolay\u0131s\u0131yla Almanya \u00f6zellikle uzun vadede Avrupa&#8217;da gelecek kurmak ve i\u015fini b\u00fcy\u00fcmek isteyenler i\u00e7in&nbsp;stratejik bir tercih olarak \u00f6ne \u00e7\u0131kar.<\/p>\n\n\n\n<p>Bu yaz\u0131m\u0131zda Almanya\u2019da \u015firket kurmak&nbsp;ve&nbsp;ard\u0131ndan oturum izni almak isteyenlerin bilmesi gereken&nbsp;yasal prosed\u00fcrleri ayr\u0131nt\u0131lar\u0131yla ele ald\u0131k.<\/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-kurmak-ve-oturum-almak\/#Almanyada_Sirket_Kurmanin_Avantajlari\" >Almanya\u2019da \u015eirket Kurman\u0131n Avantajlar\u0131<\/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-kurmak-ve-oturum-almak\/#Almanyada_Sirket_Turleri\" >Almanya\u2019da \u015eirket T\u00fcrleri<\/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-kurmak-ve-oturum-almak\/#Almanyada_Vergi_Sistemi\" >Almanya\u2019da Vergi Sistemi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurmak-ve-oturum-almak\/#Gelir_Vergisi_Einkommenssteuer\" >Gelir Vergisi (Einkommenssteuer)<\/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\/almanyada-sirket-kurmak-ve-oturum-almak\/#Katma_Deger_Vergisi_Umsatzteuer\" >Katma De\u011fer Vergisi (Umsatzteuer)<\/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\/almanyada-sirket-kurmak-ve-oturum-almak\/#Bordro_Vergisi_Kilise_Vergisi_ve_Dayanisma_Vergisi_Lohnsteuer_Kirchensteuer_und_Solidaritatszuschlag\" >Bordro Vergisi, Kilise Vergisi ve Dayan\u0131\u015fma Vergisi (Lohnsteuer, Kirchensteuer und Solidarita\u0308tszuschlag)<\/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\/almanyada-sirket-kurmak-ve-oturum-almak\/#Kurumlar_Vergisi_Korperschaftssteuer\" >Kurumlar Vergisi (Ko\u0308rperschaftssteuer)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurmak-ve-oturum-almak\/#Ticari_ve_Sanayi_Isletme_Vergisi_Gewerbesteuer\" >Ticari ve Sanayi I\u0307s\u0327letme Vergisi (Gewerbesteuer)<\/a><\/li><\/ul><\/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\/almanyada-sirket-kurmak-ve-oturum-almak\/#Almanyada_Sirket_Kurmak_icin_Gerekli_Belgeler\" >Almanya\u2019da \u015eirket Kurmak i\u00e7in Gerekli Belgeler<\/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\/almanyada-sirket-kurmak-ve-oturum-almak\/#Almanyada_Sirket_Nasil_Kurulur\" >Almanya\u2019da \u015eirket Nas\u0131l Kurulur?<\/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\/almanyada-sirket-kurmak-ve-oturum-almak\/#Almanyada_Sirket_Kurarak_Oturum_Almak\" >Almanya\u2019da \u015eirket Kurarak Oturum Almak<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurmak-ve-oturum-almak\/#Almanyadaki_Girisiminizi_Mukellefle_Kurun\" >Almanya\u2019daki Giri\u015fiminizi M\u00fckellefle Kurun!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/almanyada-sirket-kurmak-ve-oturum-almak\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Kurmanin_Avantajlari\"><\/span>Almanya\u2019da \u015eirket Kurman\u0131n Avantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya; istikrarl\u0131 bir ekonomiye, g\u00fc\u00e7l\u00fc bir \u00fcretim altyap\u0131s\u0131na ve end\u00fcstriyel sekt\u00f6rler ba\u015fta olmak \u00fczere bir\u00e7ok sekt\u00f6rde \u00f6nc\u00fc bir konuma sahiptir. Avrupa\u2019n\u0131n merkezinde yer alan \u00fclke, stratejik konumu sayesinde bir\u00e7ok Avrupa \u00fclkesine kolay eri\u015fim imk\u00e2n\u0131 sa\u011flar. Markas\u0131n\u0131 k\u00fcresel bir vizyona ta\u015f\u0131mak isteyen giri\u015fimciler i\u00e7in d\u00fcnyaya a\u00e7\u0131lan bir kap\u0131 olma rol\u00fcn\u00fc \u00fcstlenir.<\/p>\n\n\n\n<p>Almanya\u2019y\u0131 giri\u015fimciler i\u00e7in cazip bir&nbsp;se\u00e7enek&nbsp;h\u00e2line getiren ba\u015fl\u0131ca avantajlar\u0131 \u015f\u00f6yle s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Avrupa\u2019n\u0131n en b\u00fcy\u00fck ekonomisi olmas\u0131,<\/li>\n\n\n\n<li>Y\u00fcksek hacimli pazar f\u0131rsatlar\u0131,<\/li>\n\n\n\n<li>\u00d6ng\u00f6r\u00fclebilir ve g\u00fcvenilir hukuk sistemi,<\/li>\n\n\n\n<li>\u015eeffaf ve istikrarl\u0131 vergi sistemi,<\/li>\n\n\n\n<li>Giri\u015fimcili\u011fi destekleyen devlet te\u015fvikleri,<\/li>\n\n\n\n<li>G\u00fc\u00e7l\u00fc k\u00fcresel a\u011flar ve ortakl\u0131klar,<\/li>\n\n\n\n<li>Geli\u015fmi\u015f ve modern \u00fcretim altyap\u0131s\u0131,<\/li>\n\n\n\n<li>Geli\u015fmi\u015f dijital altyap\u0131,<\/li>\n\n\n\n<li>Avrupa&#8217;n\u0131n merkezindeki stratejik konumu.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Turleri\"><\/span>Almanya\u2019da \u015eirket T\u00fcrleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da farkl\u0131&nbsp;i\u015f modellerine uygun \u00e7e\u015fitli \u015firket t\u00fcrleri kurulabilir.&nbsp;Tek ki\u015filik \u015fah\u0131s i\u015fletmelerinden b\u00fcy\u00fck \u00f6l\u00e7ekli anonim \u015firketlere kadar pek \u00e7ok se\u00e7enek mevcuttur. Almanya\u2019da ba\u015fka bir \u00fclkedeki \u015firketin \u015fubesini a\u00e7mak da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>En yayg\u0131n kullan\u0131lan \u015firket t\u00fcrleriyle ilgili detaylar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eah\u0131s \u015eirketi:&nbsp;<\/strong>Yap\u0131 itibar\u0131yla en basit \u015firket&nbsp;t\u00fcr\u00fcd\u00fcr ve tek bir ki\u015fiye aittir. Kurulu\u015fu i\u00e7in zorunlu minimum sermaye miktar\u0131 yoktur.<\/li>\n\n\n\n<li><strong>Adi Ortakl\u0131k (GbR):&nbsp;<\/strong>\u0130ki veya daha fazla ki\u015fi aras\u0131nda kurulan basit ortakl\u0131k t\u00fcr\u00fcd\u00fcr. Ortaklar\u0131n tamam\u0131 i\u015fletmenin bor\u00e7lar\u0131ndan s\u0131n\u0131rs\u0131z ve \u015fahsen sorumludur. Ticaret siciline kay\u0131t zorunlulu\u011fu yoktur. K\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in uygun bir se\u00e7enektir.<\/li>\n\n\n\n<li><strong>Komandit \u015eirket (KG):&nbsp;<\/strong>KOB\u0130\u2019ler i\u00e7in tercih edilen bir ortakl\u0131k t\u00fcr\u00fcd\u00fcr. Komandite ortak ve komanditer ortak olarak iki ortaktan olu\u015fur. Komandite orta\u011f\u0131n s\u0131n\u0131rs\u0131z sorumlulu\u011fu vard\u0131r. Komanditer ortaksa&nbsp;\u015firkete koydu\u011fu sermaye kadar sorumludur. \u015eirketin kurulabilmesi i\u00e7in ticaret siciline kay\u0131t yapt\u0131r\u0131lmal\u0131 ve ortakl\u0131k s\u00f6zle\u015fmesi imzalanmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Kolektif Ortakl\u0131k \u015eirketi (OHG):&nbsp;<\/strong>K\u00e2r\u0131 payla\u015fan en az iki ortak olmak zorundad\u0131r. Her orta\u011f\u0131n s\u0131n\u0131rs\u0131z sorumlulu\u011fu ve e\u015fit haklar\u0131 vard\u0131r. Ortaklar i\u015fletmeyi birlikte y\u00f6netir ve i\u015fletmenin bor\u00e7lar\u0131ndan \u015fahsen sorumludur. Zorunlu minimum sermaye miktar\u0131 yoktur.<\/li>\n\n\n\n<li><strong>Limited \u015eirket (GmbH):&nbsp;<\/strong>K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u015firketler i\u00e7in en yayg\u0131n&nbsp;kullan\u0131lan t\u00fcrlerden&nbsp;biridir. Bir veya daha fazla ki\u015fi taraf\u0131ndan kurulabilir. Ortaklar i\u015fletmenin bor\u00e7lar\u0131ndan,&nbsp;zararlar\u0131ndan ve yasal i\u015flemlerinden sorumlu olmad\u0131klar\u0131 i\u00e7in ki\u015fisel varl\u0131klar\u0131 risk alt\u0131nda de\u011fildir. Kay\u0131t s\u0131ras\u0131nda minimum zorunlu sermaye \u20ac25.000&#8217;dur ve bu paran\u0131n \u20ac12.500 k\u0131sm\u0131 kurumsal bir banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015f olmal\u0131d\u0131r. GmbH \u015firket hisseleri borsada i\u015flem g\u00f6remez.<\/li>\n\n\n\n<li><strong>Mini GmbH (UG):&nbsp;<\/strong>GmbH\u2019nin daha basit versiyonudur. \u20ac1 sermayeyle bile kurulabildi\u011finden giri\u015fimciler taraf\u0131ndan s\u0131kl\u0131kla tercih edilir.&nbsp;\u20ac25.000 hisse de\u011ferine ula\u015fana kadar y\u0131ll\u0131k cirosunun en az&nbsp;%25&#8217;ini rezerv olarak biriktirme \u015fart\u0131 vard\u0131r.<\/li>\n\n\n\n<li><strong>Anonim \u015eirketi (AG):&nbsp;<\/strong>B\u00fcy\u00fck hacimli \u015firketler i\u00e7in uygundur. \u015eirketin sermayesi hisse senetlerine b\u00f6l\u00fcn\u00fcr ve hissedarlar bu paylar\u0131 sat\u0131n alarak \u015firkete ortak olur. Y\u00f6netim kurulunun \u015firketin i\u015fleyi\u015fine ve y\u00f6netimine karar verme hakk\u0131 vard\u0131r. Zorunlu minimum sermaye miktar\u0131 \u20ac50.000&#8217;dur.<\/li>\n<\/ul>\n\n\n\n<p>Almanya&#8217;da \u015fube de kurulabilir. \u015eubeler yabanc\u0131 bir ana \u015firketin Almanya\u2019daki faaliyetlerini y\u00fcr\u00fcten uzant\u0131s\u0131d\u0131r, ba\u011f\u0131ms\u0131z bir t\u00fczel ki\u015filik de\u011fildir. Ana \u015firket \u015fubenin t\u00fcm i\u015flemlerinden ve bor\u00e7lar\u0131ndan sorumludur. \u015eube a\u00e7mak isteyen yabanc\u0131 \u015firketler s\u0327ubenin faaliyet g\u00f6sterece\u011fi&nbsp;belediyeye bunu bildirmelidir. Ayr\u0131ca&nbsp;\u015fube kurulu\u015fu ilgili&nbsp;bo\u0308lge mahkemesinin ticaret siciline&nbsp;kaydedilmelidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Vergi_Sistemi\"><\/span>Almanya\u2019da Vergi Sistemi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya vergi sistemi d\u00fcnyadaki en kapsaml\u0131 vergi sistemlerinden biridir.&nbsp;Bireyler gelirleri&nbsp;\u00fczerinden vergi \u00f6der ve vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc toplam gelire ba\u011fl\u0131 olarak de\u011fi\u015fir. Almanya&#8217;da vergi m\u00fckellefi olmak i\u00e7in&nbsp;\u00fclkede ikamet&nbsp;etmek ya da y\u0131lda 6 aydan daha fazla s\u00fcre (183 g\u00fcn veya daha fazla) Almanya\u2019da bulunmak gerekir.<\/p>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131lar\u0131n \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011fu vergiler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Gelir Vergisi (Einkommenssteuer)<\/li>\n\n\n\n<li>Katma De\u011fer Vergisi (Umsatzteuer)<\/li>\n\n\n\n<li>Bordro Vergisi, Kilise Vergisi ve Dayan\u0131\u015fma Vergisi (Lohnsteuer, Kirchensteuer und Solidarita\u0308tszuschlag)<\/li>\n\n\n\n<li>Kurumlar Vergisi (Ko\u0308rperschaftssteuer)<\/li>\n\n\n\n<li>Ticari ve Sanayi I\u0307s\u0327letme Vergisi (Gewerbesteuer)<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Einkommenssteuer\"><\/span>Gelir Vergisi (Einkommenssteuer)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir vergisi Almanya&#8217;n\u0131n en \u00f6nemli vergi kalemidir&nbsp;ve devletin gelirinin&nbsp;b\u00fcy\u00fck k\u0131sm\u0131n\u0131 olu\u015fturur. Hem \u00e7al\u0131\u015fanlar hem serbest meslek sahipleri taraf\u0131ndan \u00f6denir. Vergi oran\u0131 %14&#8217;ten ba\u015flar ve gelir artt\u0131k\u00e7a y\u00fckselir. Maksimum vergi oran\u0131ysa %45&#8217;tir. Almanya&#8217;da gelir vergisinin \u00f6denmesi gereken yedi farkl\u0131 gelir t\u00fcr\u00fc vard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Serbest meslek geliri,<\/li>\n\n\n\n<li>\u0130stihdam geliri,<\/li>\n\n\n\n<li>Ticari kurulu\u015flar\u0131n giri\u015fimlerinin&nbsp;geliri,<\/li>\n\n\n\n<li>Tar\u0131m ve ormanc\u0131l\u0131k geliri,<\/li>\n\n\n\n<li>Sermaye varl\u0131klar\u0131 geliri,<\/li>\n\n\n\n<li>Kiralama geliri,<\/li>\n\n\n\n<li>Gelir vergisi kanununda belirtilen emekli maa\u015flar\u0131 gibi di\u011fer gelir t\u00fcrleri.<\/li>\n<\/ul>\n\n\n\n<p>Y\u0131ll\u0131k geliri belirli bir seviyenin alt\u0131nda olan bireylerin gelir vergisi \u00f6deme mecburiyeti yoktur. Muafiyet&nbsp;s\u0131n\u0131r\u0131 y\u0131ll\u0131k olarak ayarlan\u0131r ve&nbsp;2025 y\u0131l\u0131nda&nbsp;\u20ac12.096&nbsp;olarak belirlenmi\u015ftir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Katma_Deger_Vergisi_Umsatzteuer\"><\/span>Katma De\u011fer Vergisi (Umsatzteuer)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131slarla \u015firketler aras\u0131ndaki ticari i\u015flemler \u00fczerinden al\u0131n\u0131r. \u015eirketler bu vergileri devletin ad\u0131na m\u00fc\u015fterilerden tahsil etmekle y\u00fck\u00fcml\u00fcd\u00fcr.&nbsp;Standart KDV oran\u0131&nbsp;%19&#8217;dur. Belirli mal ve hizmetlerde indirimli olarak %7 uygulan\u0131r. Bu nedenle Almanya&#8217;da fiyatlar genellikle vergi hari\u00e7 net tutar ve vergi d\u00e2hil br\u00fct tutar olarak ifade edilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bordro_Vergisi_Kilise_Vergisi_ve_Dayanisma_Vergisi_Lohnsteuer_Kirchensteuer_und_Solidaritatszuschlag\"><\/span>Bordro Vergisi, Kilise Vergisi ve Dayan\u0131\u015fma Vergisi (Lohnsteuer, Kirchensteuer und Solidarita\u0308tszuschlag)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bu vergiler \u00e7al\u0131\u015fanlar\u0131n gelirlerinden kesilerek us\u00fcl\u00fcne uygun \u015fekilde i\u015fveren taraf\u0131ndan \u00f6denir. Bordro vergisi medeni duruma ba\u011fl\u0131 olarak farkl\u0131 \u015fekilde hesaplan\u0131r. Kilise vergisi sadece kiliseye u\u0308ye olanlardan al\u0131n\u0131r. Dayan\u0131s\u0327ma vergisiyse gelir, u\u0308cretli gelir, sermaye k\u00e2r ve kurumlar vergisiyle al\u0131nan o\u0308zel bir vergi tu\u0308ru\u0308du\u0308r. Vergi&nbsp;miktar\u0131 esas tutar\u0131n %5,5\u2019i kadard\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumlar_Vergisi_Korperschaftssteuer\"><\/span>Kurumlar Vergisi (Ko\u0308rperschaftssteuer)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">T\u00fczel ki\u015filer<\/a> i\u00e7in gelir vergisidir yani \u015firketlerin elde etti\u011fi kazan\u00e7lar \u00fczerinden al\u0131n\u0131r. Sermaye s\u0327irketleri, kooperatifler ve dernekler taraf\u0131ndan o\u0308denir. \u015eirketin bir takvim y\u0131l\u0131nda elde etti\u011fi&nbsp;kazanca g\u00f6re hesaplan\u0131r. Kurumlar vergisi oran\u0131 sabittir ve %15&#8217;tir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ticari_ve_Sanayi_Isletme_Vergisi_Gewerbesteuer\"><\/span>Ticari ve Sanayi I\u0307s\u0327letme Vergisi (Gewerbesteuer)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Belediye taraf\u0131ndan sanayi is\u0327letmelerinden, serbest meslek sahiplerinden ve bag\u0306\u0131ms\u0131z c\u0327al\u0131s\u0327anlardan al\u0131nan bir vergidir. Belediyelerin en \u00f6nemli gelir kaynaklar\u0131ndan biridir. Ticaret sicilinde kay\u0131tl\u0131 olan ve elde ettig\u0306i gelir y\u0131lda \u20ac24.500&#8217;yu as\u0327an her s\u0327ah\u0131s veya s\u0327ahsi s\u0327irket vergi mu\u0308kellefi say\u0131l\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/almanyada-sirket-kurmak-icin-gerekli-belgeler-1024x683.jpg\" alt=\"almanyada \u015firket kurmak i\u00e7in gerekli belgeler\" class=\"wp-image-10650\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/almanyada-sirket-kurmak-icin-gerekli-belgeler-1024x683.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/almanyada-sirket-kurmak-icin-gerekli-belgeler-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/almanyada-sirket-kurmak-icin-gerekli-belgeler-768x512.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/almanyada-sirket-kurmak-icin-gerekli-belgeler-1536x1024.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/almanyada-sirket-kurmak-icin-gerekli-belgeler.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Kurmak_icin_Gerekli_Belgeler\"><\/span>Almanya\u2019da \u015eirket Kurmak i\u00e7in Gerekli Belgeler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya&#8217;da \u015firket kurmak i\u00e7in gerekli belgeler&nbsp;\u015firketin ve faaliyetin t\u00fcr\u00fcne&nbsp;g\u00f6re de\u011fi\u015fir.&nbsp;Bir\u00e7ok \u015firket t\u00fcr\u00fc i\u00e7in&nbsp;ihtiya\u00e7 duyulan ortak belgeler \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ki\u015fisel Kimlik Belgeleri:&nbsp;<\/strong>\u0130\u015fletme sahibinin ve orta\u011f\u0131n\u0131n pasaportu veya kimlik kart\u0131.<\/li>\n\n\n\n<li><strong>Adres Kan\u0131t\u0131:&nbsp;<\/strong>Kay\u0131tl\u0131 ikametg\u00e2h\u0131 g\u00f6steren belge.<\/li>\n\n\n\n<li><strong>\u0130\u015fletme Ad\u0131 Onay\u0131:&nbsp;<\/strong>\u0130\u015fletme ad\u0131n\u0131n&nbsp;uygunlu\u011funa ili\u015fkin ilgili makamlardan al\u0131nan onay.<\/li>\n\n\n\n<li><strong>Kiralama S\u00f6zle\u015fmesi:&nbsp;<\/strong>Kira s\u00f6zle\u015fmesinin bir kopyas\u0131.<\/li>\n\n\n\n<li><strong>\u0130zinler ve Lisanslar:&nbsp;<\/strong>Belirli sekt\u00f6rler ve i\u015f faaliyetleri i\u00e7in gereken izinler veya lisanslar.&nbsp;<\/li>\n\n\n\n<li><strong>Ticaret Sicili Kayd\u0131:&nbsp;<\/strong>GmbH (Limited \u015firket) veya AG (Anonim \u015firket) gibi belirli t\u00fcrlerde ticaret siciline kay\u0131t i\u00e7in gerekli olan belgeler.<\/li>\n\n\n\n<li><strong>Vergiyle \u0130lgili Belgeler:&nbsp;<\/strong>\u0130\u015fletme sahibi ve orta\u011f\u0131 i\u00e7in vergi kimlik numaras\u0131 veya vergi kimli\u011fi. (KDV&nbsp;m\u00fckellefi olmak i\u00e7in ek belgeler gerekebilir.)<\/li>\n\n\n\n<li><strong>Sosyal G\u00fcvenlik ve Sa\u011fl\u0131k Sigortas\u0131 Bilgileri:&nbsp;<\/strong>\u0130\u015fletme sahibi ve herhangi bir \u00e7al\u0131\u015fan i\u00e7in sosyal g\u00fcvenlik katk\u0131lar\u0131yla ve sa\u011fl\u0131k sigortas\u0131yla ilgili bilgiler.<\/li>\n\n\n\n<li><strong>Banka Hesap Bilgileri:&nbsp;<\/strong>\u015eirket ad\u0131na a\u00e7\u0131lm\u0131\u015f<strong>&nbsp;<\/strong>ticari banka hesab\u0131 hakk\u0131nda bilgiler.<\/li>\n\n\n\n<li><strong>Mesleki Yeterlilik Belgeleri:&nbsp;<\/strong>Baz\u0131 meslek gruplar\u0131 i\u00e7in yeterlilik sertifikas\u0131.<\/li>\n\n\n\n<li><strong>\u0130\u015f S\u00f6zle\u015fmeleri:&nbsp;<\/strong>\u0130stihdam edilecek&nbsp;\u00e7al\u0131\u015fanlar\u0131n i\u015f s\u00f6zle\u015fmelerinin ve ilgili belgelerin kopyalar\u0131.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Nasil_Kurulur\"><\/span>Almanya\u2019da \u015eirket Nas\u0131l Kurulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da \u015firket kurmak bir\u00e7ok yasal prosed\u00fcre uymay\u0131 gerektirir. Bu prosed\u00fcrler \u015firketin t\u00fcr\u00fcne ve yap\u0131s\u0131na g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. Bu nedenle ilk ad\u0131m, planlanan i\u015f modeline en uygun yap\u0131n\u0131n (GmbH, UG, AG gibi) belirlenmesidir. Almanya\u2019da \u015firket kurmak i\u00e7in izlenmesi gereken temel ad\u0131mlar&nbsp;\u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin faaliyet alan\u0131na,&nbsp;sermayesine ve ortakl\u0131k yap\u0131s\u0131na uygun i\u015f t\u00fcr\u00fcn\u00fc se\u00e7mek,<\/li>\n\n\n\n<li>Pazar analizi ve hedef kitle gibi detaylar\u0131 i\u00e7eren ayr\u0131nt\u0131l\u0131 bir i\u015f plan\u0131 haz\u0131rlamak,<\/li>\n\n\n\n<li>\u0130\u015fletmenin fiziksel adresini&nbsp;temin etmek,<\/li>\n\n\n\n<li>Kurulu\u015f belgelerini haz\u0131rlamak ve noterden tasdik ettirmek,<\/li>\n\n\n\n<li>Ticaret sicili kayd\u0131 yapt\u0131rmak,<\/li>\n\n\n\n<li>Kurumsal bir banka hesab\u0131 a\u00e7mak,<\/li>\n\n\n\n<li>\u00d6ng\u00f6r\u00fclen sermaye varsa banka hesab\u0131na yat\u0131rmak,<\/li>\n\n\n\n<li>Vergi numaras\u0131 almak gibi gereklilikleri tamamlamak,<\/li>\n\n\n\n<li>KDV i\u00e7in kay\u0131t olu\u015fturmak,<\/li>\n\n\n\n<li>Firma merkezinin bulundu\u011fu yerdeki&nbsp;ticaret odas\u0131na kay\u0131t yapt\u0131rmak,<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fanlar i\u00e7in i\u015fe alma bildirimlerini ve bordro sistemlerini tamamlamak,<\/li>\n\n\n\n<li>Almanya Ticaret Kanunu&#8217;na uygun \u015fekilde raporlama yapmak.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyada_Sirket_Kurarak_Oturum_Almak\"><\/span>Almanya\u2019da \u015eirket Kurarak Oturum Almak<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019da \u015firket kurmak yabanc\u0131 giri\u015fimcilerin oturum izni almak i\u00e7in ba\u015fvurdu\u011fu&nbsp;yollardan biridir. Ancak yaln\u0131zca resm\u00ee bir yap\u0131 kurmak oturum izni almak i\u00e7in tek ba\u015f\u0131na yeterli de\u011fildir. Almanya, \u015firketlerin \u00fclke ekonomisine ve b\u00f6lgesel ekonomiye katk\u0131s\u0131n\u0131, ger\u00e7ek bir i\u015f plan\u0131n\u0131n olup olmad\u0131\u011f\u0131n\u0131 ve finansal yeterlili\u011fini de\u011ferlendirerek oturma izni verir. Faaliyet&nbsp;g\u00f6sterilecek sekt\u00f6r\u00fcn yerle\u015filmek istenen b\u00f6lgenin \u015fartlar\u0131yla&nbsp;uyumlu olmas\u0131 da \u00f6nemlidir.<\/p>\n\n\n\n<p>\u0130kamet Kanunu&#8217;nun 21. maddesinde&nbsp;giri\u015fimcilerin&nbsp;oturma izni almas\u0131n\u0131n \u015fartlar\u0131 \u015f\u00f6yle s\u0131ralan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maddi bir menfaat sa\u011flanmal\u0131 veya bo\u0308lgesel bir ihtiyac\u0327 kar\u015f\u0131lanmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Faaliyet u\u0308lke ekonomisine olumlu yans\u0131mal\u0131d\u0131r.<\/li>\n\n\n\n<li>Finansman\u0131n o\u0308z sermayeyle veya krediyle garanti edilmis\u0327 olmas\u0131 gerekir.<\/li>\n<\/ul>\n\n\n\n<p>Bu \u015fartlar g\u00f6steriyor ki oturum izni almak i\u00e7in \u015firketin yaln\u0131zca k\u00e2rl\u0131 olmas\u0131 de\u011fil, uzun vadeli de\u011fer \u00fcretmesi gerekir. \u0130stihdam yaratan ve inovatif y\u00f6n\u00fc bulunan giri\u015fimcilik projeleri, \u00fclke ekonomisine do\u011frudan katk\u0131 sa\u011flad\u0131\u011f\u0131 i\u00e7in giri\u015fimcilerin oturum izni alma \u015fans\u0131 daha y\u00fcksektir.<\/p>\n\n\n\n<p>Oturum ba\u015fvurusundan sonra gerekli s\u0327artlar\u0131n yerine getirilip getirilmedi\u011fi yetkili makamlar taraf\u0131ndan kapsaml\u0131ca denetlenir. \u0130lgili&nbsp;kurumlar g\u00f6r\u00fc\u015flerini bildirir ve sonu\u00e7&nbsp;k\u0131sa bir rapor s\u0327eklinde a\u00e7\u0131klan\u0131r. Olumlu sonu\u00e7lanan durumlarda maksimum 3 y\u0131l oturma izni verilir. S\u00fcrenin sonunda yeniden ba\u015fvuru yap\u0131l\u0131r ve gerekli kontroller yap\u0131ld\u0131ktan sonra s\u00fcre uzat\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Almanyadaki_Girisiminizi_Mukellefle_Kurun\"><\/span>Almanya\u2019daki Giri\u015fiminizi M\u00fckellefle Kurun!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Almanya\u2019daki \u015firket kurma yolculu\u011funuzda <a href=\"https:\/\/mukellef.co\/connect\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Workhy Connect<\/a> ile yan\u0131n\u0131zday\u0131z! \u015eirketinizi Almanya&#8217;ya gitmenize gerek&nbsp;kalmadan \u00e7evrim i\u00e7i ortamda, diledi\u011finiz yerde ve zamanda kurabilirsiniz. Alan\u0131nda uzman ekibimiz sayesinde \u015firket kurulu\u015fundan y\u00f6netimine, finansal s\u00fcre\u00e7lerden b\u00fcrokratik i\u015flere kadar bir\u00e7ok hizmet sunuyoruz.&nbsp;Yapay zek\u00e2 destekli \u00f6n muhasebe&nbsp;gibi \u00e7\u00f6z\u00fcmlerimizle&nbsp;i\u015finizi kolayla\u015ft\u0131r\u0131yor, hayallerinize giden yolda size destek oluyoruz. Almanya&#8217;da kurmak istedi\u011finiz \u015firket i\u00e7in <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olabilir<\/a>, M\u00fckellef uzmanlar\u0131yla ileti\u015fime ge\u00e7ebilirsiniz.<\/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\u00f6r%20Raporu\/M\u00fcsavirlik%20Raporlari\/Almanya%27da%20\u015eirket%20Kurulu\u015fu.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ticaret.gov.tr\/data\/5b8a43355c7495406a227539\/Sekt\u00f6r%20Raporu\/M\u00fcsavirlik%20Raporlari\/Almanya%27da%20\u015eirket%20Kurulu\u015fu.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.deutschland.de\/tr\/topic\/ekonomi\/almanyadaki-vergiler-gelir-vergisinin-kisa-izahi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.deutschland.de\/tr\/topic\/ekonomi\/almanyadaki-vergiler-gelir-vergisinin-kisa-izahi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.eu-gleichbehandlungsstelle.de\/eugs-en\/eu-citizens\/information-center\/taxes\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.eu-gleichbehandlungsstelle.de\/eugs-en\/eu-citizens\/information-center\/taxes<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/handbookgermany.de\/en\/german-tax-system\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/handbookgermany.de\/en\/german-tax-system<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Avrupa\u2019n\u0131n en b\u00fcy\u00fck ekonomisi olan Almanya; yat\u0131r\u0131mc\u0131 dostu&nbsp;hukuki d\u00fczenlemeleriyle, \u015feffaf vergi sistemiyle ve y\u00fcksek hacimli pazar f\u0131rsatlar\u0131yla giri\u015fimciler i\u00e7in cazip bir merkezdir. Almanya&#8217;da \u015firket kurmak ticari f\u0131rsatlara eri\u015fmenin yan\u0131 s\u0131ra belirli ko\u015fullar kar\u015f\u0131land\u0131\u011f\u0131nda oturum izni almay\u0131 sa\u011flayabilir. Dolay\u0131s\u0131yla Almanya \u00f6zellikle uzun vadede Avrupa&#8217;da gelecek kurmak ve i\u015fini b\u00fcy\u00fcmek isteyenler i\u00e7in&nbsp;stratejik bir tercih olarak \u00f6ne \u00e7\u0131kar. &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10652,"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-10604","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\/10604","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=10604"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10604\/revisions"}],"predecessor-version":[{"id":11063,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10604\/revisions\/11063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10652"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}