{"id":10815,"date":"2025-09-11T09:55:59","date_gmt":"2025-09-11T06:55:59","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10815"},"modified":"2025-09-11T09:55:59","modified_gmt":"2025-09-11T06:55:59","slug":"anonim-sirket-ve-limited-sirket-arasindaki-farklar","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/","title":{"rendered":"Anonim \u015eirket ve Limited \u015eirket Aras\u0131ndaki Farklar"},"content":{"rendered":"\n<p>Ticari faaliyetlerin \u015firket yap\u0131s\u0131yla s\u00fcrd\u00fcr\u00fclmesi yasal gereklili\u011fin yan\u0131 s\u0131ra bir\u00e7ok avantaj\u0131 da beraberinde getirir. Ancak i\u015f modeline uygun \u015firket t\u00fcr\u00fc se\u00e7imi uzun vadeli ba\u015far\u0131 ve \u00f6l\u00e7eklenebilirlik a\u00e7\u0131s\u0131ndan olduk\u00e7a kritiktir. En yayg\u0131n g\u00f6r\u00fclen t\u00fcrler olan anonim ve limited \u015firket t\u00fcrlerini detayl\u0131 olarak inceledi\u011fimiz bu yaz\u0131, giri\u015fimcilik yolculu\u011funuzda do\u011fru tercih yapma konusunda size rehberlik edebilir.&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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Anonim_Sirket_Nedir\" >Anonim \u015eirket Nedir?<\/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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Anonim_Sirketin_Ozellikleri_Nelerdir\" >Anonim \u015eirketin \u00d6zellikleri Nelerdir?<\/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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Limited_Sirket_Nedir\" >Limited \u015eirket Nedir?<\/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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Limited_Sirketin_Ozellikleri_Nelerdir\" >Limited \u015eirketin \u00d6zellikleri Nelerdir?<\/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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Anonim_ve_Limited_Sirket_Arasindaki_Ortak_Ozellikler\" >Anonim ve Limited \u015eirket Aras\u0131ndaki Ortak \u00d6zellikler<\/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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Anonim_Sirket_ve_Limited_Sirket_Arasindaki_Farklar\" >Anonim \u015eirket ve Limited \u015eirket Aras\u0131ndaki Farklar<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Kurulus_ve_Sermaye_Yapisi\" >Kurulu\u015f ve Sermaye Yap\u0131s\u0131<\/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\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Ortak_Sayisi_ve_Ortaklik_Yapisi\" >Ortak Say\u0131s\u0131 ve Ortakl\u0131k Yap\u0131s\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Sermaye_Tutari_ve_Pay_Devri\" >Sermaye Tutar\u0131 ve Pay Devri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Yonetim_ve_Temsil\" >Y\u00f6netim ve Temsil<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Kar_Dagitimi_ve_Karara_Katilim\" >K\u00e2r Da\u011f\u0131t\u0131m\u0131 ve Karara Kat\u0131l\u0131m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Hisse_Devri_ve_Halka_Acilma\" >Hisse Devri ve Halka A\u00e7\u0131lma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Vergilendirme_ve_Finansal_Sorumluluklar\" >Vergilendirme ve Finansal Sorumluluklar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Ticaret_Unvani_ve_Sirket_Ismi_Kullanimi\" >Ticaret \u00dcnvan\u0131 ve \u015eirket \u0130smi Kullan\u0131m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Yasal_Duzenlemeler_ve_Denetim\" >Yasal D\u00fczenlemeler ve Denetim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Kurumsallasma_ve_Itibar\" >Kurumsalla\u015fma ve \u0130tibar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Sona_Erme_ve_Tasfiye_Surecleri\" >Sona Erme ve Tasfiye S\u00fcre\u00e7leri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Kamusal_Yukumlulukler_ve_Raporlama\" >Kamusal Y\u00fck\u00fcml\u00fcl\u00fckler ve Raporlama<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Calisanlara_Hisse_Verme_Olanaklari\" >\u00c7al\u0131\u015fanlara Hisse Verme Olanaklar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Yatirimci_Ilgisi_ve_Buyume_Potansiyeli\" >Yat\u0131r\u0131mc\u0131 \u0130lgisi ve B\u00fcy\u00fcme Potansiyeli<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Sirket_Kurulus_Surecinizi_Mukellefle_Etkili_Sekilde_Yonetin\" >\u015eirket Kurulu\u015f S\u00fcrecinizi M\u00fckellef&#8217;le Etkili \u015eekilde Y\u00f6netin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-ve-limited-sirket-arasindaki-farklar\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirket_Nedir\"><\/span>Anonim \u015eirket Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/tr\/anonim-sirket\/\" target=\"_blank\" rel=\"noreferrer noopener\">Anonim \u015firket<\/a> T\u00fcrk Ticaret Kanunu (TTK) kapsam\u0131nda yer alan bir sermaye \u015firketi t\u00fcr\u00fcd\u00fcr. Sermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f anonim \u015firkette bor\u00e7lar\u0131ndan dolay\u0131 s\u0131n\u0131rl\u0131 sorumluluk s\u00f6z konusudur. Yani pay sahipleri sadece taahh\u00fct ettikleri sermaye paylar\u0131yla\u00a0sorumludur. \u015eirketin bor\u00e7lar\u0131ndan dolay\u0131 pay sahiplerinin ki\u015fisel mal varl\u0131klar\u0131ndan tahsilat yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n<p>Anonim \u015firketler kanunen yasaklanmam\u0131\u015f her t\u00fcrl\u00fc ekonomik ama\u00e7 ve konu i\u00e7in kurulabilir. \u0130\u015fletme konusuyla \u015firket t\u00fcr\u00fcn\u00fc g\u00f6steren ibareler T\u00fcrk\u00e7e olmak kayd\u0131yla ticaret \u00fcnvan\u0131 serbest\u00e7e belirlenebilir. TTK madde 43 uyar\u0131nca bu t\u00fcr \u015firketlerin ticaret \u00fcnvan\u0131nda anonim \u015firket ibaresinin bulunmas\u0131 ve faaliyet konusunun g\u00f6sterilmesi zorunludur.<\/p>\n\n\n\n<p>Asgari sermaye tutar\u0131 \u20ba250.000&nbsp;olan anonim \u015firketlerde nakdi olarak taahh\u00fct edilen paylar\u0131n itibari de\u011ferlerinin en az %25&#8217;inin tescilden \u00f6nce \u00f6denmesi zorunludur. TTK madde 344 h\u00fckm\u00fc gere\u011fince geri kalan miktar \u015firketin tescilini izleyen 24 ay i\u00e7erisinde \u00f6denir. \u00d6deme takvimi \u015firket esas s\u00f6zle\u015fmesinde d\u00fczenlenebilece\u011fi gibi y\u00f6netim kurulunca da belirlenebilir (TTK madde 481).<\/p>\n\n\n\n<p>Anonim \u015firketin kurulabilmesi i\u00e7in pay sahibi bir veya daha fazla kurucunun varl\u0131\u011f\u0131 aran\u0131r. Pay taahh\u00fct edip esas s\u00f6zle\u015fmeyi imzalayan ger\u00e7ek ve t\u00fczel ki\u015filer kurucu olarak kabul edilir. Toplam ortak say\u0131s\u0131 i\u00e7in s\u0131n\u0131r&nbsp;500&#8217;d\u00fcr. Ortak say\u0131s\u0131 500\u2019\u00fcn \u00fczerinde olan&nbsp;\u015firketler halka a\u00e7\u0131k anonim ortakl\u0131k&nbsp;stat\u00fcs\u00fc kazan\u0131r ve&nbsp;Sermaye Piyasas\u0131 Kanunu\u2019na tabi olur.&nbsp;<\/p>\n\n\n\n<p>Bu \u015firket t\u00fcr\u00fc i\u015flem hacmi geni\u015fli\u011fine imk\u00e2n tan\u0131yarak ticari faaliyetlerde esneklik sa\u011flar. B\u00fcy\u00fck sermayeli yat\u0131r\u0131mlar, kurumsal y\u00f6netim ve halka a\u00e7\u0131lma gibi imk\u00e2nlar a\u00e7\u0131s\u0131ndan&nbsp;\u00e7e\u015fitli avantajlar sunar.&nbsp;Anonim \u015firket, hisselerin kolay devredilmesi ve yat\u0131r\u0131mc\u0131 bulmay\u0131 kolayla\u015ft\u0131rmas\u0131 nedeniyle hem yerel hem k\u00fcresel b\u00fcy\u00fcmek isteyen giri\u015fimciler taraf\u0131ndan s\u0131kl\u0131kla tercih edilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketin_Ozellikleri_Nelerdir\"><\/span>Anonim \u015eirketin \u00d6zellikleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>S\u00fcrd\u00fcr\u00fclebilir bir i\u015f plan\u0131 kurabilmenin yolu \u015firket t\u00fcrlerinin \u00f6zelliklerini detayl\u0131 olarak incelemekten ge\u00e7er. Anonim \u015firketlerin yap\u0131s\u0131n\u0131 ve i\u015fleyi\u015fini daha iyi kavrayabilmek i\u00e7in temel \u00f6zelliklerine daha yak\u0131ndan bakal\u0131m:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tek pay sahipli anonim \u015firket kurulabilir. Ger\u00e7ek veya t\u00fczel ki\u015filer pay sahibi olabilir.&nbsp;<\/li>\n\n\n\n<li>Kural olarak paylar\u0131n devri i\u00e7in genel kurul onay\u0131na ihtiya\u00e7 yoktur. Pay sahipleri serbest\u00e7e ellerindeki paylar\u0131<br>devredebilir.<\/li>\n\n\n\n<li>Paylar\u0131 temsil etmek amac\u0131yla nama yaz\u0131l\u0131 ve hamiline yaz\u0131l\u0131 pay senedi \u00e7\u0131kar\u0131labilir. Ayr\u0131ca tahvil ve benzeri bor\u00e7lanma ara\u00e7lar\u0131 da ihra\u00e7 edilebilir.<\/li>\n\n\n\n<li>Anonim \u015firketler sabit sermaye sistemine sahiptir. Ancak iste\u011fe ba\u011fl\u0131 olarak kay\u0131tl\u0131 sermaye sistemi kullan\u0131labilir.<\/li>\n\n\n\n<li>Ki\u015fisel emek, hizmet edimleri, ticari itibar ve vadesi gelmemi\u015f alacaklar pay sahiplerince sermaye olarak taahh\u00fct edilemez.&nbsp;<\/li>\n\n\n\n<li>Anonim \u015firketin merkezinin bulundu\u011fu yerdeki ticaret siciline tescil edilen yaz\u0131l\u0131 bir esas s\u00f6zle\u015fmesi bulunur.<\/li>\n\n\n\n<li>\u015eirketin organlar\u0131 genel kurul ve y\u00f6netim kuruludur. Genel kurul b\u00fct\u00fcn ortaklar\u0131n temsil edildi\u011fi en \u00fcst karar verici organd\u0131r. Esas s\u00f6zle\u015fmeyle atanm\u0131\u015f veya genel kurul taraf\u0131ndan se\u00e7ilmi\u015f bir veya daha fazla ki\u015fiden olu\u015fan y\u00f6netim kuruluysa \u015firketin y\u00f6netim ve temsilinden sorumludur.<\/li>\n\n\n\n<li>Anonim \u015firketler paylar\u0131 halka arz olunabilen ve paylar\u0131 borsada i\u015flem g\u00f6rebilen tek \u015firket t\u00fcr\u00fcd\u00fcr.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirket_Nedir\"><\/span>Limited \u015eirket Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/tr\/limited-sirket\/\">Limited \u015firket<\/a> sermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan yaln\u0131zca mal varl\u0131\u011f\u0131yla sorumlu\u00a0tutulan sermaye \u015firketidir. TTK madde 573 h\u00fckm\u00fcne g\u00f6re limited \u015firket, bir veya daha \u00e7ok ger\u00e7ek veya t\u00fczel ki\u015fi taraf\u0131ndan bir ticaret \u00fcnvan\u0131 alt\u0131nda kurulur. Esas sermayesi belirlidir ve bu sermaye esas sermaye paylar\u0131n\u0131n toplam\u0131ndan olu\u015fur.<\/p>\n\n\n\n<p>Ortaklar \u015firket bor\u00e7lar\u0131ndan sorumlu de\u011fildir. Yaln\u0131zca taahh\u00fct ettikleri esas sermaye paylar\u0131n\u0131 \u00f6demekle ve \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclen ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmekle mesuld\u00fcr. Ayr\u0131ca limited \u015firkette ortaklar, \u015firketten tahsil edilemeyen kamu bor\u00e7lar\u0131ndan dolay\u0131 sermaye paylar\u0131 oran\u0131nda sorumludur.<\/p>\n\n\n\n<p>Limited \u015firket kanunen yasak olmayan her t\u00fcrl\u00fc ekonomik ama\u00e7 ve konu i\u00e7in kurulabilir.&nbsp;\u0130\u015fletme konusu ve \u015firket t\u00fcr\u00fcn\u00fc g\u00f6steren ibareler T\u00fcrk\u00e7e olmak kayd\u0131yla ticaret \u00fcnvan\u0131 serbest\u00e7e belirlenebilir. Ticaret \u00fcnvan\u0131nda limited \u015firket ibaresinin bulunmas\u0131 ve faaliyet konusunun g\u00f6sterilmesi zorunludur (TTK madde 43).<\/p>\n\n\n\n<p>Bir limited \u015firketin asgari sermayesi \u20ba50.000&nbsp;olmak \u00fczere nakdi olarak getirilen sermayenin tamam\u0131n\u0131n \u015firketin tescilinden sonraki&nbsp;24&nbsp;ay i\u00e7inde \u00f6denmesi m\u00fcmk\u00fcnd\u00fcr. \u00d6deme takvimi \u015firket s\u00f6zle\u015fmesinde veya m\u00fcd\u00fcrler taraf\u0131ndan&nbsp;belirlenebilir.<\/p>\n\n\n\n<p>Genellikle k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler taraf\u0131ndan tercih edilen bu \u015firket t\u00fcr\u00fc daha basit y\u00f6netim yap\u0131s\u0131 ve d\u00fc\u015f\u00fck kurulu\u015f maliyeti&nbsp;gibi \u00e7e\u015fitli avantajlara sahiptir. Ayr\u0131ca kurumlar vergisine tabi olan limited \u015firketlerde ortaklar, elde edilen k\u00e2rdan kurumlar vergisini d\u00fc\u015febilir. Ard\u0131ndan kalan tutar\u0131 k\u00e2r pay\u0131 olarak da\u011f\u0131tabilir. K\u00e2r pay\u0131n\u0131n gelir vergisinden daha d\u00fc\u015f\u00fck bir oranda vergilendirilmesi bir&nbsp;ba\u015fka avantaj olarak say\u0131labilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketin_Ozellikleri_Nelerdir\"><\/span>Limited \u015eirketin \u00d6zellikleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Limited \u015firketler s\u0131n\u0131rl\u0131 sorumluluk ve d\u00fc\u015f\u00fck ba\u015flang\u0131\u00e7 sermayesi gibi nedenlerle ticari faaliyetlerde olduk\u00e7a \u00f6nemli bir yere sahiptir. \u015eimdi, limited \u015firketlerin i\u015f plan\u0131n\u0131za uygun olup olmad\u0131\u011f\u0131n\u0131 daha iyi anlayabilmeniz i\u00e7in temel \u00f6zelliklerine&nbsp;detayl\u0131ca bakal\u0131m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Limited \u015firketler tek ortakl\u0131 olacak \u015fekilde kurulabilir. Ortaklar\u0131n say\u0131s\u0131nda s\u0131n\u0131r 50 ki\u015fidir.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Ortaklar ger\u00e7ek ki\u015fi veya t\u00fczel ki\u015fi olabilir.<\/li>\n\n\n\n<li>Limited \u015firketlerin merkezinin bulundu\u011fu yerdeki ticaret siciline tescil edilen bir \u015firket s\u00f6zle\u015fmesi vard\u0131r. \u015eirket s\u00f6zle\u015fmesi \u015firketin temel unsurlar\u0131n\u0131 kapsayan kritik bir belgedir.&nbsp;<\/li>\n\n\n\n<li>\u015eirket organlar\u0131 ortaklar genel kurulu ve m\u00fcd\u00fcr kuruludur. Genel kurul b\u00fct\u00fcn ortaklar\u0131n temsil edildi\u011fi en \u00fcst karar verici organd\u0131r. M\u00fcd\u00fcrler kuruluysa \u015firketin y\u00f6netim ve temsilinden sorumludur.&nbsp;<\/li>\n\n\n\n<li>Limited \u015firket paylar\u0131n\u0131n devri genel kurul onay\u0131na tabidir. Genel kurul onay\u0131 olmadan ortaklar paylar\u0131n\u0131 ba\u015fkalar\u0131na devredemez.&nbsp;<\/li>\n\n\n\n<li>Bu \u015firket t\u00fcr\u00fcnde paylar yaz\u0131l\u0131 olmal\u0131d\u0131r. Nama yaz\u0131l\u0131 pay sayesinde limited \u015firketler daha \u015feffaf bir&nbsp;yap\u0131ya kavu\u015fur.<\/li>\n\n\n\n<li>Limited \u015firketler halka arz olunamaz.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/09\/anonim-sirket-ile-limited-sirket-arasindaki-ortak-ozellikler-1024x576.jpg\" alt=\"anonim \u015firket ile limited \u015firket aras\u0131ndaki ortak \u00f6zellikler\" class=\"wp-image-10852\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/09\/anonim-sirket-ile-limited-sirket-arasindaki-ortak-ozellikler-1024x576.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/09\/anonim-sirket-ile-limited-sirket-arasindaki-ortak-ozellikler-300x169.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/09\/anonim-sirket-ile-limited-sirket-arasindaki-ortak-ozellikler-768x432.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/09\/anonim-sirket-ile-limited-sirket-arasindaki-ortak-ozellikler-1536x864.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/09\/anonim-sirket-ile-limited-sirket-arasindaki-ortak-ozellikler.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_ve_Limited_Sirket_Arasindaki_Ortak_Ozellikler\"><\/span>Anonim ve Limited \u015eirket Aras\u0131ndaki Ortak \u00d6zellikler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Anonim ve limited \u015firketlerin, sermaye \u015firket t\u00fcr\u00fc olarak bir\u00e7ok ortak \u00f6zelli\u011fi bulunur. Bu ortak \u00f6zellikler k\u0131saca \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ki \u015firket t\u00fcr\u00fcnde de kanunen yasaklanmam\u0131\u015f olan her t\u00fcrl\u00fc ticari faaliyet yap\u0131labilir.<\/li>\n\n\n\n<li>Anonim ve limited \u015firketlerin ikisinde de kurulu\u015f i\u00e7in&nbsp;en az bir orta\u011fa ihtiya\u00e7 duyulur. Ortaklar\u0131n ger\u00e7ek veya t\u00fczel ki\u015fi olmas\u0131nda herhangi bir s\u0131n\u0131rlama s\u00f6z konusu de\u011fildir.&nbsp;<\/li>\n\n\n\n<li>Her iki \u015firket t\u00fcr\u00fc de ticaret siciline tescil edilerek kurulur.<\/li>\n\n\n\n<li>\u015eirketler tescille beraber t\u00fczel ki\u015filik kazan\u0131r. B\u00f6ylece \u015firketler kendi ad\u0131na hak ve bor\u00e7lara sahip olabilir ve davan\u0131n taraf\u0131 olabilir. T\u00fczel ki\u015filik sayesinde \u015firketlerin hukuki ve mali y\u00fck\u00fcml\u00fcl\u00fckleri&nbsp;ortaklar\u0131ndan&nbsp;ba\u011f\u0131ms\u0131z olarak de\u011ferlendirilir.<\/li>\n\n\n\n<li>Limited ve anonim \u015firketlerin ticaret siciline kaydolmak zorunda olmas\u0131 \u015firketin yasal d\u00fczeyde tan\u0131nmas\u0131n\u0131 sa\u011flar.<\/li>\n\n\n\n<li>Bu \u015firketler sermaye \u015firketi olarak s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131 i\u00e7in ortaklar \u015firkete belirli bir sermaye getirmekle y\u00fck\u00fcml\u00fcd\u00fcr.&nbsp;<\/li>\n\n\n\n<li>Ortaklar\u0131n sorumlulu\u011fu yaln\u0131zca taahh\u00fct ettikleri sermaye miktar\u0131yla s\u0131n\u0131rl\u0131d\u0131r. B\u00f6ylece ki\u015fisel mal varl\u0131klar\u0131 \u015firket bor\u00e7lar\u0131 i\u00e7in risk alt\u0131nda de\u011fildir.&nbsp;<\/li>\n\n\n\n<li>TTK madde 342 h\u00fckm\u00fcnde her iki \u015firket t\u00fcr\u00fcn\u00fcn sermaye olarak getirebilece\u011fi unsurlar say\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re \u00fczerlerinde s\u0131n\u0131rl\u0131 ayni bir hak, haciz ve tedbir bulunmayan, nakden de\u011ferlendirilebilen ve devrolunabilen, fikr\u00ee m\u00fclkiyet haklar\u0131yla sanal ortamlar da d\u00e2hil, mal varl\u0131\u011f\u0131 unsurlar\u0131 ayni sermaye olarak konulabilir. Hizmet edimleri, ki\u015fisel emek, ticari itibar ve vadesi gelmemi\u015f alacaklar sermaye&nbsp;olarak nitelendirilemez.&nbsp;<\/li>\n\n\n\n<li>Kurulu\u015f a\u015famas\u0131nda sermayenin&nbsp;d\u00f6rtte birinin bankaya yat\u0131r\u0131lmas\u0131 ve kalan sermayenin tescili izleyen 24 ay i\u00e7erisinde \u00f6denmesi zorunlulu\u011fu her iki \u015firket t\u00fcr\u00fc i\u00e7in zorunludur.&nbsp;<\/li>\n\n\n\n<li>\u015eirketler belirli y\u00f6netim organlar\u0131yla y\u00f6netilir ve kurumsal bir yap\u0131ya sahiptir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirket_ve_Limited_Sirket_Arasindaki_Farklar\"><\/span>Anonim \u015eirket ve Limited \u015eirket Aras\u0131ndaki Farklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bir \u015firketin faaliyet g\u00f6sterdi\u011fi sekt\u00f6rde s\u00fcrd\u00fcr\u00fclebilir ba\u015far\u0131ya ula\u015fmas\u0131, ihtiyaca uygun bir t\u00fcrde se\u00e7ilmesiyle do\u011frudan ili\u015fkilidir. Anonim veya limited \u015firket t\u00fcrlerinin benzer y\u00f6nleri olsa da birbirinden ayr\u0131lan \u00f6zellikleri de vard\u0131r.<\/p>\n\n\n\n<p>Bu iki \u015firket t\u00fcr\u00fc; sermaye tutar\u0131, b\u00fcy\u00fcme potansiyeli ve hisse devir i\u015flemleri gibi konularda farkl\u0131l\u0131k&nbsp;g\u00f6sterir. Tercih yaparken sermaye miktar\u0131n\u0131,&nbsp;i\u015f hacmini ve b\u00fcy\u00fcme planlar\u0131n\u0131 dikkate almak kritiktir. \u015eirket t\u00fcrlerinin farklar\u0131na dair detayl\u0131 bilgi edinmek tercih s\u00fcrecinde&nbsp;yol g\u00f6sterici olabilir. Bu b\u00f6l\u00fcmde daha \u00f6nce ayr\u0131nt\u0131l\u0131 olarak \u00f6zelliklerinden s\u00f6z etti\u011fimiz anonim ve limited \u015firket t\u00fcrlerinin birbirinden farkl\u0131 \u00f6zelliklerini kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak ele ald\u0131k.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurulus_ve_Sermaye_Yapisi\"><\/span>Kurulu\u015f ve Sermaye Yap\u0131s\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim ve limited \u015firketler aras\u0131ndaki en belirgin farklardan biri sermaye yap\u0131s\u0131nda ortaya \u00e7\u0131kar. \u015eirket \u00f6zelliklerinden s\u00f6z ederken de belirtti\u011fimiz gibi anonim \u015firketlerde kurulu\u015f sermayesi asgari \u20ba250.000 iken limited \u015firketlerde bu miktar asgari \u20ba50.000&#8217;d\u0131r.&nbsp;Anonim \u015firketlerde kurulu\u015f&nbsp;i\u00e7in sermayenin en az %25\u2019i nakit olarak \u00f6denmesi zorunluyken limited \u015firketlerde&nbsp;nakdi sermayenin tamam\u0131 \u015firketin tescilinden sonraki&nbsp;24 ay i\u00e7erisinde \u00f6denebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortak_Sayisi_ve_Ortaklik_Yapisi\"><\/span>Ortak Say\u0131s\u0131 ve Ortakl\u0131k Yap\u0131s\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerde ortak say\u0131s\u0131 maksimum 50&nbsp;ki\u015fiyle s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015fken anonim \u015firketlerde ortak say\u0131s\u0131 i\u00e7in bir \u00fcst s\u0131n\u0131r yoktur. Ancak ortak say\u0131s\u0131 500 ki\u015fiyi ge\u00e7ti\u011finde \u015firket halka a\u00e7\u0131labilir.&nbsp;B\u00f6ylece anonim \u015firketler daha geni\u015f \u00f6l\u00e7ekte faaliyet g\u00f6sterebilir ve&nbsp;yat\u0131r\u0131mc\u0131 a\u011f\u0131na eri\u015febilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sermaye_Tutari_ve_Pay_Devri\"><\/span>Sermaye Tutar\u0131 ve Pay Devri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketlerde paylar hisse senediyle temsil edilir ve bu senetler nama veya hamiline yaz\u0131l\u0131 olabilir. Ana s\u00f6zle\u015fmede aksi belirtilmedi\u011fi takdirde paylar&nbsp;yaz\u0131l\u0131 s\u00f6zle\u015fmeyle devredilir. Bu i\u015flemin ticaret siciline tescil edilmesine gerek yoktur.&nbsp;<\/p>\n\n\n\n<p>Limited \u015firketlerdeyse pay devri noter onayl\u0131 s\u00f6zle\u015fmeyle yap\u0131l\u0131r. Bu devir i\u015fleminin ticaret siciline tescil edilmesi ve pay defterine kaydedilmesi gerekir.&nbsp;Noter onay\u0131 bulunmayan devir s\u00f6zle\u015fmeleri ge\u00e7ersiz kabul edilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yonetim_ve_Temsil\"><\/span>Y\u00f6netim ve Temsil<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketlerin organlar\u0131 genel kurul ve y\u00f6netim kuruludur.&nbsp;Genel kurul b\u00fct\u00fcn ortaklar\u0131n temsil edildi\u011fi&nbsp;karar organ\u0131d\u0131r.&nbsp;Y\u00f6netim kuruluysa esas s\u00f6zle\u015fmeyle atanm\u0131\u015f veya genel kurul taraf\u0131ndan se\u00e7ilmi\u015f bir veya daha fazla ki\u015fiden olu\u015fur. \u015eirketin y\u00f6netiminden ve temsilinden sorumludur.<\/p>\n\n\n\n<p>Limited \u015firketlerde y\u00f6netim ve temsil yetkisi m\u00fcd\u00fcrler kuruluna aittir. \u015eirket tek bir m\u00fcd\u00fcr taraf\u0131ndan y\u00f6netilebilece\u011fi gibi birden fazla m\u00fcd\u00fcr taraf\u0131ndan da y\u00f6netilebilir. Limited \u015firketler ortaklar genel kurulu yaln\u0131zca stratejik kararlar\u0131n al\u0131nd\u0131\u011f\u0131 en \u00fcst karar verici makam olarak nitelendirilebilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kar_Dagitimi_ve_Karara_Katilim\"><\/span>K\u00e2r Da\u011f\u0131t\u0131m\u0131 ve Karara Kat\u0131l\u0131m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketlerde k\u00e2r da\u011f\u0131t\u0131m\u0131 i\u00e7in genel kurul onay\u0131na ihtiya\u00e7 duyulur. K\u00e2r da\u011f\u0131t\u0131m oran\u0131 y\u00f6netim kurulu taraf\u0131ndan teklif edilir ve pay sahiplerinin kabul etmesiyle y\u00fcr\u00fcrl\u00fc\u011fe girer. Da\u011f\u0131t\u0131m i\u015flemi nakit veya bedelsiz hisse senedi olarak yap\u0131labilir.<\/p>\n\n\n\n<p>Limited \u015firketlerdeyse k\u00e2r da\u011f\u0131t\u0131m\u0131 ortaklar aras\u0131nda sermaye paylar\u0131 oran\u0131nda ger\u00e7ekle\u015ftirilir. Da\u011f\u0131t\u0131lacak k\u00e2r miktar\u0131n\u0131 genel kurul belirler. \u015eirket s\u00f6zle\u015fmesinde aksi belirtilmedi\u011fi takdirde&nbsp;ortaklar\u0131n k\u00e2r pay\u0131 hakk\u0131 e\u015fittir.<\/p>\n\n\n\n<p>Karara kat\u0131l\u0131m a\u00e7\u0131s\u0131ndansa&nbsp;durum \u015f\u00f6yledir:&nbsp;Anonim \u015firketlerde karar alma s\u00fcrecinde daha \u00e7ok pay oran\u0131na bak\u0131l\u0131r; limited \u015firketlerdeyse sermaye ve ki\u015fi say\u0131s\u0131 \u00e7o\u011funlu\u011fu aran\u0131r. Yani anonim \u015firketlerde&nbsp;mevcut oylar\u0131n \u00e7o\u011funlu\u011fu aran\u0131rken limited \u015firketlerde ortaklar\u0131n sermaye oran\u0131na, baz\u0131 kararlardaysa&nbsp;ortak say\u0131s\u0131n\u0131n \u00e7o\u011funlu\u011funa bak\u0131l\u0131r.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hisse_Devri_ve_Halka_Acilma\"><\/span>Hisse Devri ve Halka A\u00e7\u0131lma<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketler kural olarak halka a\u00e7\u0131labilir. Halka arz olan \u015firketlerin hisse senetleri borsada i\u015flem g\u00f6rebilir ve devredilebilir. Ancak limited \u015firketlerde halka a\u00e7\u0131lma s\u00f6z konusu olmad\u0131\u011f\u0131ndan hisse devri yaln\u0131zca \u015firket i\u00e7iyle s\u0131n\u0131rl\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergilendirme_ve_Finansal_Sorumluluklar\"><\/span>Vergilendirme ve Finansal Sorumluluklar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130ki \u015firket t\u00fcr\u00fc de <a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\" target=\"_blank\" rel=\"noreferrer noopener\">kurumlar vergisi<\/a> m\u00fckellefidir. Ancak gelir vergisi bak\u0131m\u0131ndan bir farkl\u0131l\u0131k s\u00f6z konusudur. Anonim \u015firket pay senedinin al\u0131nmas\u0131ndan sonra 2 y\u0131l i\u00e7inde sat\u0131l\u0131rsa gelir vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far. Ancak pay senedinin 2 y\u0131ldan sonra sat\u0131lmas\u0131 h\u00e2linde gelir vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. \u00d6te yandan limited \u015firketler a\u00e7\u0131s\u0131ndan herhangi bir zaman s\u0131n\u0131rlamas\u0131 \u00f6ng\u00f6r\u00fclmemi\u015ftir. Pay hissesi, sat\u0131\u015f tarihi ay\u0131rt edilmeksizin gelir vergisine tabidir.\u00a0<\/p>\n\n\n\n<p>\u015eirketin bor\u00e7lar\u0131 \u00fc\u00e7\u00fcnc\u00fc ki\u015filere veya kamuya&nbsp;kar\u015f\u0131 olabilir. \u00dc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 bor\u00e7larda her iki \u015firket t\u00fcr\u00fc i\u00e7in de ge\u00e7erli olan ana kural, ortaklar\u0131n \u015firket bor\u00e7lar\u0131ndan sorumlu olmad\u0131\u011f\u0131d\u0131r.&nbsp;Ortaklar\u0131n yaln\u0131zca sermaye koyma ve ek edimleri yerine getirme sorumlulu\u011fu bulunur.&nbsp;<\/p>\n\n\n\n<p>Kamu bor\u00e7lar\u0131 bak\u0131m\u0131ndan inceleme yapt\u0131\u011f\u0131m\u0131zda anonim \u015firketlerde y\u00f6netim kurulu, kamu bor\u00e7lar\u0131n\u0131 \u00f6dememesi h\u00e2linde&nbsp;mal varl\u0131\u011f\u0131yla sorumlu tutulur.&nbsp;Limited \u015firketlerde kamu bor\u00e7lar\u0131ndan sorumluluk&nbsp;ortaklar\u0131n sermaye paylar\u0131yla orant\u0131l\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ticaret_Unvani_ve_Sirket_Ismi_Kullanimi\"><\/span>Ticaret \u00dcnvan\u0131 ve \u015eirket \u0130smi Kullan\u0131m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim ve limited \u015firketler, i\u015fletme konusu g\u00f6sterilmek \u015fart\u0131yla ticaret \u00fcnvanlar\u0131n\u0131 serbest\u00e7e belirleyebilir.&nbsp;\u015eirketler kurulu\u015f amac\u0131n\u0131 yans\u0131tan ticari \u00fcnvanlar\u0131 kullanmal\u0131d\u0131r. \u00d6rne\u011fin in\u015faat sekt\u00f6r\u00fcnde faaliyet g\u00f6steren bir anonim \u015firket &#8220;ABC \u0130n\u015faat Anonim \u015eirketi&#8221; \u015feklinde \u015firket ismini kullanabilir.&nbsp;Ticaret \u00fcnvanlar\u0131nda anonim \u015firket ve limited \u015firket ibaresinin bulunmas\u0131 zorunludur.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yasal_Duzenlemeler_ve_Denetim\"><\/span>Yasal D\u00fczenlemeler ve Denetim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerde avukat bulundurma zorunlulu\u011fu yokken anonim \u015firketlerde bu durum belirli \u015fartlara ba\u011flanm\u0131\u015ft\u0131r. 1136 say\u0131l\u0131 Avukatl\u0131k Kanunu\u2019nun 35. maddesi gere\u011fince 2025 y\u0131l\u0131 i\u00e7in esas sermayesi \u20ba1.250.000&nbsp;ve \u00fczeri olan anonim \u015firketlerde s\u00f6zle\u015fmeli avukat bulundurulmas\u0131 gerekir.<\/p>\n\n\n\n<p>1 May\u0131s 2025 tarihli ve 32887 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar&#8221;a g\u00f6re&nbsp;a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisinin e\u015fik de\u011ferlerini art arda iki hesap d\u00f6neminde a\u015fan \u015firketler ba\u011f\u0131ms\u0131z denetime tabidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aktif toplam\u0131&nbsp;300 milyon T\u00fcrk liras\u0131,<\/li>\n\n\n\n<li>Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131&nbsp;600 milyon T\u00fcrk liras\u0131,<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fan say\u0131s\u0131&nbsp;150 ki\u015fi.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumsallasma_ve_Itibar\"><\/span>Kurumsalla\u015fma ve \u0130tibar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketlerde hisse devrinin daha kolay ger\u00e7ekle\u015fmesi ve halka arz olana\u011f\u0131 kurumsal yap\u0131y\u0131 g\u00fc\u00e7lendirir.&nbsp;Y\u00f6netim kurulu ve genel kurul s\u00fcre\u00e7lerinin belirli standartlar \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmesi \u015firkete kurumsal itibar kazand\u0131rabilir.<\/p>\n\n\n\n<p>Limited \u015firketlerde&nbsp;ortak say\u0131s\u0131n\u0131n s\u0131n\u0131rl\u0131 olmas\u0131 ve hisse devrinin s\u0131k\u0131 prosed\u00fcrlerle ger\u00e7ekle\u015fmesi anonim \u015firketlere g\u00f6re daha s\u0131n\u0131rl\u0131 bir \u00e7er\u00e7eve sunar. Anonim \u015firketlerin kurumsalla\u015fma s\u00fcrecinde&nbsp;piyasa alg\u0131s\u0131 bak\u0131m\u0131ndan daha g\u00fc\u00e7l\u00fc bir itibara sahip oldu\u011fu s\u00f6ylenebilir. Ancak limited \u015firketlerde&nbsp;\u015feffafl\u0131kla ve profesyonel y\u00f6netimle kurumsalla\u015fma s\u00fcreci ba\u015far\u0131yla s\u00fcrd\u00fcr\u00fclebilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sona_Erme_ve_Tasfiye_Surecleri\"><\/span>Sona Erme ve Tasfiye S\u00fcre\u00e7leri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketlerin sona erme s\u00fcreci kanunda say\u0131lan nedenler \u00e7er\u00e7evesinde veya hakl\u0131 fesih nedeniyle kendili\u011finden ya da bir mahkeme karar\u0131yla ger\u00e7ekle\u015fir.&nbsp;Sona ermenin ard\u0131ndan \u015firkete ait mal varl\u0131\u011f\u0131n\u0131n tasfiye edilmesi gerekir.&nbsp;<\/p>\n\n\n\n<p>Limited \u015firketler genel kurul karar\u0131yla, iflas\u0131n a\u00e7\u0131klanmas\u0131yla veya&nbsp;\u015firket s\u00f6zle\u015fmesinde belirtilen sona erme h\u00e2llerinin ger\u00e7ekle\u015fmesiyle sona erer. \u015eirket tasfiyesi ba\u011fl\u0131 olunan ticaret sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirim&nbsp;yap\u0131lmas\u0131n\u0131n ard\u0131ndan ba\u015flar.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kamusal_Yukumlulukler_ve_Raporlama\"><\/span>Kamusal Y\u00fck\u00fcml\u00fcl\u00fckler ve Raporlama<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130ki \u015firket t\u00fcr\u00fc bak\u0131m\u0131ndan kamusal y\u00fck\u00fcml\u00fcl\u00fckler ve raporlama aras\u0131ndaki fark, \u015firketlerin halka a\u00e7\u0131lmas\u0131nda kendini g\u00f6sterir. Anonim \u015firketler halka arz olabildi\u011fi i\u00e7in&nbsp;finansal tablolar ve faaliyet raporlar\u0131 gibi \u00f6nemli mali belgeler kamuyla payla\u015f\u0131labilir. Ancak limited \u015firketler finansal raporlamalar\u0131n\u0131 genellikle yaln\u0131zca \u015firket i\u00e7inde s\u00fcrd\u00fcr\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calisanlara_Hisse_Verme_Olanaklari\"><\/span>\u00c7al\u0131\u015fanlara Hisse Verme Olanaklar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00c7al\u0131\u015fanlar\u0131n \u015firket sermayesine ortak olmas\u0131 bir anonim \u015firketin adi veya imtiyazl\u0131 hisselerinin bedelli ya da bedelsiz olarak \u015firket \u00e7al\u0131\u015fan\u0131na verilmesi esas\u0131na dayan\u0131r. Limited \u015firketlerde bu s\u00fcrecin daha k\u0131s\u0131tl\u0131 oldu\u011funu s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yatirimci_Ilgisi_ve_Buyume_Potansiyeli\"><\/span>Yat\u0131r\u0131mc\u0131 \u0130lgisi ve B\u00fcy\u00fcme Potansiyeli<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketler genellikle geni\u015f i\u015f hacmine sahip giri\u015fimler i\u00e7in tercih edilir. Bu t\u00fcr \u015firketler yat\u0131r\u0131mlara ve finansman olanaklar\u0131na eri\u015fmede daha avantajl\u0131 olabilir. Ayr\u0131ca anonim \u015firketlerin halka a\u00e7\u0131labilmesi, marka itibar\u0131n\u0131 g\u00fc\u00e7lendiren bir de\u011fer olarak nitelendirilebilir.&nbsp;<\/p>\n\n\n\n<p>Limited \u015firketler de kurumsal bir yap\u0131ya sahip olmakla birlikte yat\u0131r\u0131m veya \u00e7e\u015fitli finansman kaynaklar\u0131na eri\u015febilir. Bu \u015firket t\u00fcr\u00fc, d\u00fc\u015f\u00fck ba\u015flang\u0131\u00e7 maliyeti ve sade y\u00f6netim s\u00fcre\u00e7leriyle giri\u015fimcilere avantaj sa\u011flar. Genellikle k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekte faaliyet g\u00f6steren i\u015fletmeler taraf\u0131ndan tercih edilir.&nbsp;\u0130\u015f geli\u015ftirme planlar\u0131 i\u00e7in gerekli yat\u0131r\u0131mlara eri\u015febilen limited \u015firketler uzun vadede s\u00fcrd\u00fcr\u00fclebilir&nbsp;ba\u015far\u0131y\u0131 yakalayabilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Kurulus_Surecinizi_Mukellefle_Etkili_Sekilde_Yonetin\"><\/span>\u015eirket Kurulu\u015f S\u00fcrecinizi M\u00fckellef&#8217;le Etkili \u015eekilde Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hayalinizdeki giri\u015fimi hayata ge\u00e7irirken \u015firket t\u00fcr\u00fc se\u00e7iminde ve kurulu\u015f a\u015famalar\u0131nda kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131 ya\u015f\u0131yor olabilirsiniz. \u015eirket kurma yolculu\u011funuzda <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a>\u00a0olarak size destek oluyoruz. U\u00e7tan uca sundu\u011fumuz hizmetlerle \u015firket kurulu\u015fu s\u00fcrecini \u00e7evrim i\u00e7i \u015fekilde diledi\u011finiz yerden ger\u00e7ekle\u015ftirebilirsiniz.<\/p>\n\n\n\n<p>Kurulu\u015ftan sonra ihtiya\u00e7 duyabilece\u011finiz vergi y\u00fck\u00fcml\u00fcl\u00fckleri takibi, online muhasebe ve sanal ofis gibi hizmetlerle de i\u015flemlerinizi profesyonel \u015fekilde y\u00fcr\u00fct\u00fcyoruz. Sundu\u011fumuz kapsaml\u0131 hizmetlerle prosed\u00fcrleri d\u00fc\u015f\u00fcnmeden sadece i\u015finize odaklanman\u0131za yard\u0131mc\u0131 oluyoruz. Siz de hayalinizdeki giri\u015fime ad\u0131m atmak i\u00e7in vakit kaybetmeden\u00a0<a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">hesap olu\u015fturun<\/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-957d01af-07fb-44eb-8c33-45a4aa72ad6e\">\n\t\t<span class=\"hs-cta-node hs-cta-957d01af-07fb-44eb-8c33-45a4aa72ad6e\" id=\"957d01af-07fb-44eb-8c33-45a4aa72ad6e\">\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\/957d01af-07fb-44eb-8c33-45a4aa72ad6e\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-957d01af-07fb-44eb-8c33-45a4aa72ad6e\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/957d01af-07fb-44eb-8c33-45a4aa72ad6e.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, '957d01af-07fb-44eb-8c33-45a4aa72ad6e', {});\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.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/anonim-sirketler\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/anonim-sirketler<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ticaret.gov.tr\/data\/5d3e935313b87607d8feeffc\/rehber_Tr.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ticaret.gov.tr\/data\/5d3e935313b87607d8feeffc\/rehber_Tr.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/spk.gov.tr\/data\/61e34f9a1b41c61270320792\/Halka%20Arz.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/spk.gov.tr\/data\/61e34f9a1b41c61270320792\/Halka%20Arz.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ticaret.gov.tr\/ic-ticaret\/sirketler\/sirket-bilgiler\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ticaret.gov.tr\/ic-ticaret\/sirketler\/sirket-bilgiler<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6102&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">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.musavirrotasi.com\/blog\/kar-dagitimi-nedir-sirketlerde-kar-dagitimi-nasil-yapilir\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.musavirrotasi.com\/blog\/kar-dagitimi-nedir-sirketlerde-kar-dagitimi-nasil-yapilir<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/05\/20250501-8.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/05\/20250501-8.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/11\/Vergi-Sirkuleri-2025-54.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/11\/Vergi-Sirkuleri-2025-54.aspx<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ticari faaliyetlerin \u015firket yap\u0131s\u0131yla s\u00fcrd\u00fcr\u00fclmesi yasal gereklili\u011fin yan\u0131 s\u0131ra bir\u00e7ok avantaj\u0131 da beraberinde getirir. Ancak i\u015f modeline uygun \u015firket t\u00fcr\u00fc se\u00e7imi uzun vadeli ba\u015far\u0131 ve \u00f6l\u00e7eklenebilirlik a\u00e7\u0131s\u0131ndan olduk\u00e7a kritiktir. En yayg\u0131n g\u00f6r\u00fclen t\u00fcrler olan anonim ve limited \u015firket t\u00fcrlerini detayl\u0131 olarak inceledi\u011fimiz bu yaz\u0131, giri\u015fimcilik yolculu\u011funuzda do\u011fru tercih yapma konusunda size rehberlik edebilir.&nbsp; Anonim \u015eirket &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10849,"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-10815","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\/10815","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=10815"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10815\/revisions"}],"predecessor-version":[{"id":10853,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10815\/revisions\/10853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10849"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}