{"id":2688,"date":"2021-12-25T10:00:00","date_gmt":"2021-12-25T07:00:00","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2688"},"modified":"2026-04-07T16:55:30","modified_gmt":"2026-04-07T13:55:30","slug":"devlet-memuru-sirket-kurabilir-mi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/devlet-memuru-sirket-kurabilir-mi\/","title":{"rendered":"Devlet Memuru \u015eirket Kurabilir mi? \u015eirket Orta\u011f\u0131 Olabilir mi?"},"content":{"rendered":"\n<p>657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu, memurlar\u0131n hak ve y\u00fck\u00fcml\u00fcl\u00fcklerini ayr\u0131nt\u0131l\u0131 \u015fekilde d\u00fczenler. Kamu hizmetlerinin \u015feffaf, tarafs\u0131z ve adil y\u00fcr\u00fct\u00fclmesi ad\u0131na baz\u0131 s\u0131n\u0131rlamalar\u0131 da i\u00e7erir. Bu s\u0131n\u0131rlamalardan biri de devlet memurlar\u0131n\u0131n kazan\u00e7 getirici ticari faaliyetlerde bulunmas\u0131na y\u00f6neliktir. Peki, devlet memuru \u015firket kurabilir mi? Bu yaz\u0131da devlet memurlar\u0131n\u0131n \u015firket kurabilmesiyle ilgili \u00f6zel d\u00fczenlemeler, kurabilece\u011fi \u015firket t\u00fcrleri ve \u015firket ortakl\u0131\u011f\u0131 hakk\u0131ndaki detayl\u0131 bilgilere yer verdik.\u00a0<\/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\/devlet-memuru-sirket-kurabilir-mi\/#657_Sayili_Devlet_Memurlari_Kanunu_Nedir\" >657 Say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu 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\/devlet-memuru-sirket-kurabilir-mi\/#Memurlar_Sirket_Kurabilir_mi\" >Memurlar \u015eirket Kurabilir mi?<\/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\/devlet-memuru-sirket-kurabilir-mi\/#Devlet_Memurunun_Sirket_Kurmasi_Neden_Yasaklanmistir\" >Devlet Memurunun \u015eirket Kurmas\u0131 Neden Yasaklanm\u0131\u015ft\u0131r?<\/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\/devlet-memuru-sirket-kurabilir-mi\/#Devlet_Memurlarinin_Kurabilecegi_Sirket_Turleri\" >Devlet Memurlar\u0131n\u0131n Kurabilece\u011fi \u015eirket T\u00fcrleri<\/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\/devlet-memuru-sirket-kurabilir-mi\/#Devlet_Memurlarinin_Hangi_Ticari_Faaliyetlerde_Bulunmasi_Yasaktir\" >Devlet Memurlar\u0131n\u0131n Hangi Ticari Faaliyetlerde Bulunmas\u0131 Yasakt\u0131r?<\/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\/devlet-memuru-sirket-kurabilir-mi\/#Devlet_Memuru_Sirket_Ortagi_Olabilir_mi\" >Devlet Memuru \u015eirket Orta\u011f\u0131 Olabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/devlet-memuru-sirket-kurabilir-mi\/#Sirket_Kurulus_Surecinde_En_Buyuk_Yardimciniz_Mukellef\" >\u015eirket Kurulu\u015f S\u00fcrecinde En B\u00fcy\u00fck Yard\u0131mc\u0131n\u0131z: M\u00fckellef!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/devlet-memuru-sirket-kurabilir-mi\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"657_Sayili_Devlet_Memurlari_Kanunu_Nedir\"><\/span>657 Say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www5.tbmm.gov.tr\/tutanaklar\/kanunlar_kararlar\/kanuntbmmc053\/kanuntbmmc053\/kanuntbmmc05301327.pdf\" target=\"_blank\" rel=\"noopener\">14\/7\/1965 kabul tarihli ve 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu<\/a> devlet memurlar\u0131n\u0131n hizmet \u015fartlar\u0131n\u0131, niteliklerini, atanma ve yeti\u015ftirilmelerini, g\u00f6revde y\u00fckselmelerini, \u00f6dev, hak, y\u00fck\u00fcml\u00fcl\u00fcklerini, ayl\u0131klar\u0131n\u0131, \u00f6deneklerini ve di\u011fer \u00f6zl\u00fck i\u015flerini d\u00fczenler. Bu kanun genel ve katma b\u00fct\u00e7eli kurumlar, il \u00f6zel idareleri, belediyeler ve bunlara ba\u011fl\u0131 d\u00f6ner sermayeli kurulu\u015flarda, kanunlarla kurulan fonlarda, kefalet sand\u0131klar\u0131nda veya beden terbiyesi b\u00f6lge m\u00fcd\u00fcrl\u00fcklerinde \u00e7al\u0131\u015fan memurlar hakk\u0131nda uygulan\u0131r.\u00a0S\u00f6zle\u015fmeli ve ge\u00e7ici personel hakk\u0131nda da bu kanunda belirtilen \u00f6zel h\u00fck\u00fcmler ge\u00e7erlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Memurlar_Sirket_Kurabilir_mi\"><\/span>Memurlar \u015eirket Kurabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Memurlar\u0131n kazan\u00e7 getirici ticari faaliyette bulunmas\u0131na ili\u015fkin d\u00fczenleme 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu 28. maddesinde yer almaktad\u0131r. Burada yaz\u0131ld\u0131\u011f\u0131 \u00fczere memurlar T\u00fcrk Ticaret Kanununa g\u00f6re tacir veya esnaf say\u0131lmalar\u0131n\u0131 gerektirecek bir faaliyette bulunamaz.\u00a0<\/p>\n\n\n\n<p>Maddenin devam\u0131nda memurlar\u0131n ticaret ve sanayi m\u00fcesseselerinde g\u00f6rev alamayaca\u011f\u0131, ticari vekil veya ticari m\u00fcmessil olamayaca\u011f\u0131 ve kolektif \u015firketlerde ortak veya komandit \u015firkette komandite ortak olamayaca\u011f\u0131 belirtilmi\u015ftir. Ancak g\u00f6revli olduklar\u0131 kurumlar\u0131n i\u015ftiraklerinde kurumlar\u0131n\u0131 temsilen alacaklar\u0131 g\u00f6revler hari\u00e7 tutulmu\u015ftur.<\/p>\n\n\n\n<p>657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu&#8217;nun ilgili h\u00fckm\u00fc devlet memurlar\u0131n\u0131n ticari ve kazan\u00e7 getirici faaliyetlerde bulunmas\u0131n\u0131 yasaklam\u0131\u015ft\u0131r. Memurlar, ticaret \u015firketlerin y\u00f6netim organlar\u0131nda g\u00f6rev alamaz. Ki\u015fisel emek ve sermayenin \u00f6n planda oldu\u011fu \u015fah\u0131s \u015firketi t\u00fcr\u00fc a\u00e7\u0131s\u0131ndan inceleme yap\u0131ld\u0131\u011f\u0131nda devlet memurlar\u0131n\u0131n&nbsp;bu \u015firket t\u00fcr\u00fcn\u00fcn&nbsp;kurucusu olamayaca\u011f\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Devlet_Memurunun_Sirket_Kurmasi_Neden_Yasaklanmistir\"><\/span>Devlet Memurunun \u015eirket Kurmas\u0131 Neden Yasaklanm\u0131\u015ft\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Memurlar devletin s\u00fcrekli hizmetlerini y\u00fcr\u00fctmek \u00fczere g\u00f6revlendirilen kamu personelidir. Devlet memurlar\u0131n\u0131n asli g\u00f6revleri d\u0131\u015f\u0131nda \u015firket kurmas\u0131 kamu hizmetlerinde aksamaya neden olabilir. Bu a\u00e7\u0131dan \u015firket kurma yasa\u011f\u0131n\u0131n genel olarak kamu menfaatini korumak amac\u0131yla&nbsp;oldu\u011fu s\u00f6ylenebilir. A\u015fa\u011f\u0131da devlet memurlar\u0131na getirilen \u015firket kurma yasa\u011f\u0131n\u0131n nedenlerini detayl\u0131ca inceleyebilirsiniz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kamu Hizmetinin \u00d6nceli\u011fi:<\/strong>\u00a0Kamu hizmeti, bir devletin asli g\u00f6revleri aras\u0131nda yer al\u0131r. Devlet memurlar\u0131 vatanda\u015flar\u0131n ihtiya\u00e7 duydu\u011fu hizmetleri etkin ve kaliteli bir \u015fekilde sunmakla y\u00fck\u00fcml\u00fcd\u00fcr.\u00a0Ticari faaliyetlerle u\u011fra\u015fmak memurun zaman\u0131n\u0131n, enerjisinin ve eme\u011finin azalmas\u0131na neden olabilir.\u00a0<\/li>\n\n\n\n<li><strong>Tarafs\u0131zl\u0131k Sa\u011flama:<\/strong>\u00a0Kamu hizmetleri objektif ve tarafs\u0131z \u015fekilde y\u00fcr\u00fct\u00fclmelidir. Memurlar\u0131n ticari bir \u00e7\u0131kar\u0131\u00a0oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda\u00a0hizmetten yararlanan vatanda\u015flara veya ticari rakiplerine kar\u015f\u0131 tarafl\u0131 davranabilir. \u015eirket kurma yasa\u011f\u0131yla kamu hizmetleri \u00e7\u0131kar g\u00f6zetmeksizin t\u00fcm vatanda\u015flara e\u015fit \u015fekilde uygulanabilir.\u00a0<\/li>\n\n\n\n<li><strong>G\u00f6revi K\u00f6t\u00fcye Kullanman\u0131n \u00d6n\u00fcne Ge\u00e7me:\u00a0<\/strong>Ticari faaliyette bulunan bir devlet memuru, g\u00f6revinden kaynaklanan bilgi, yetki veya n\u00fcfuzu kendi i\u015fletmesi lehine kullanabilir.\u00a0Yasakla birlikte bu\u00a0riskin ortadan kald\u0131r\u0131lmas\u0131 ama\u00e7lan\u0131r.<\/li>\n\n\n\n<li><strong>Menfaat \u00c7at\u0131\u015fmalar\u0131n\u0131 Engelleme:<\/strong>\u00a0Ticari faaliyetler memurun ki\u015fisel \u00e7\u0131karlar\u0131 ve kamu yarar\u0131 aras\u0131nda menfaat \u00e7at\u0131\u015fmas\u0131 ya\u015famas\u0131na\u00a0yol a\u00e7abilir.\u00a0Devlet memurlar\u0131na getirilen bu yasak ayn\u0131 zamanda kamu kaynaklar\u0131n\u0131n ki\u015fisel\u00a0\u00e7\u0131karlar i\u00e7in kullan\u0131lmas\u0131n\u0131 engeller.\u00a0<\/li>\n\n\n\n<li><strong>Mali Risklerden Korunma:\u00a0<\/strong>Yasakla memurlar\u0131n ticari faaliyetlerde s\u0131n\u0131rs\u0131z sorumluluk \u00fcstlenmeleri durumunda kar\u015f\u0131la\u015fabilecekleri olumsuz sonu\u00e7lardan korunmas\u0131 ama\u00e7lan\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Devlet_Memurlarinin_Kurabilecegi_Sirket_Turleri\"><\/span>Devlet Memurlar\u0131n\u0131n Kurabilece\u011fi \u015eirket T\u00fcrleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kamu hizmetinde g\u00f6rev alan devlet memurlar\u0131n\u0131n g\u00f6revlerini eksiksiz ve tarafs\u0131z olarak yerine getirmeleri gerekir. 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu bu ama\u00e7la memurlar\u0131n ticari faaliyetlerde bulunmalar\u0131na y\u00f6nelik baz\u0131 s\u0131n\u0131rlamalar getirmi\u015ftir. Ancak bu yasak, memurlar\u0131n&nbsp;b\u00fct\u00fcn&nbsp;\u015firket t\u00fcrlerinde kurucu olamayaca\u011f\u0131 anlam\u0131na gelmez.&nbsp;Devlet Memurlar\u0131 Kanunu\u2019nun 28. maddesi \u0131\u015f\u0131\u011f\u0131nda memurlar\u0131n belirli \u015firket t\u00fcrlerine ortak olabilece\u011fi sonucu \u00e7\u0131kar\u0131labilir.&nbsp;<\/p>\n\n\n\n<p>Kanun, anonim ve limited \u015firketlerdeki yaln\u0131zca sermaye koyma ve \u015firketin y\u00f6netiminde yer almama \u015feklindeki pasif ortakl\u0131\u011f\u0131 do\u011frudan yasaklamamaktad\u0131r.&nbsp;Memurun bu \u015firketlerin y\u00f6netim ve denetim kurullar\u0131nda g\u00f6rev almas\u0131 ve aktif karar alma s\u00fcre\u00e7lerine kat\u0131lmas\u0131 yasakt\u0131r.&nbsp;\u00c7\u00fcnk\u00fc&nbsp;bu t\u00fcr kurullarda&nbsp;\u00fcyelerin hukuki sorumluluklar\u0131 ve \u00f6zel sorumluluk h\u00e2lleri bulunmaktad\u0131r. Bu nedenle&nbsp;devlet memurlar\u0131n\u0131n yaln\u0131zca sermaye koyan pasif ortak olarak yer almas\u0131 m\u00fcmk\u00fcnd\u00fcr.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Devlet_Memurlarinin_Hangi_Ticari_Faaliyetlerde_Bulunmasi_Yasaktir\"><\/span>Devlet Memurlar\u0131n\u0131n Hangi Ticari Faaliyetlerde Bulunmas\u0131 Yasakt\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kanunun ilgili maddesi devlet memurlar\u0131n\u0131n esnaf veya tacir olarak say\u0131lmas\u0131n\u0131 gerektirecek her t\u00fcrl\u00fc kazan\u00e7 getirici faaliyet yasaklanm\u0131\u015ft\u0131r. T\u00fcrk Ticaret Kanunu uyar\u0131nca&nbsp;tacir, bir ticari i\u015fletmeyi k\u0131smen de olsa kendi ad\u0131na i\u015fleten ki\u015fi olarak tan\u0131mlanm\u0131\u015ft\u0131r. Esnaf\u0131n tan\u0131m\u0131ysa&nbsp;gezici, d\u00fckk\u00e2nda veya bir soka\u011f\u0131n belirli yerlerinde sabit&nbsp;olmas\u0131 fark etmeksizin&nbsp;ekonomik faaliyeti sermayesinden fazla bedeni \u00e7al\u0131\u015fmas\u0131na dayanan ve geliri \u00e7\u0131kar\u0131lacak kararnamede g\u00f6sterilen s\u0131n\u0131r\u0131 a\u015fmayan ve sanat veya ticaretle u\u011fra\u015fan ki\u015fi olarak yer al\u0131r. \u00d6rne\u011fin bir memurun e-ticaret sitesi \u00fczerinden d\u00fczenli sat\u0131\u015f yapmas\u0131 veya restoran i\u015fletmesi kurmas\u0131 yasak kapsam\u0131ndad\u0131r.<\/p>\n\n\n\n<p>Burada dikkat edilmesi gereken nokta, madde metninde devlet memurunun sadece tacirlik veya esnafl\u0131k yapmas\u0131n\u0131n haricinde tacir veya esnaf say\u0131lmas\u0131n\u0131 gerektirecek faaliyetlerde bulunmas\u0131n\u0131n da yasaklanmas\u0131d\u0131r. Yani bir memurun esnaf odas\u0131nda kayd\u0131 veya vergi kayd\u0131 bulunmasa bile kazan\u00e7 getirici faaliyeti esnaf veya tacir say\u0131lmas\u0131n\u0131 gerektiriyorsa&nbsp;bu faaliyet de yasak kapsam\u0131na girer.<\/p>\n\n\n\n<p>Devlet memurlar\u0131n\u0131n ba\u015fka hangi ticari faaliyetlerde bulunamayaca\u011f\u0131n\u0131 \u015fu \u015fekilde \u00f6zetleyebiliriz:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anonim veya limited \u015firketlerde pasif ortakl\u0131k d\u0131\u015f\u0131nda aktif g\u00f6rev alma,<\/li>\n\n\n\n<li>Ticari m\u00fcmessil veya ticari vekil olma,<\/li>\n\n\n\n<li>Kolektif \u015firket orta\u011f\u0131 ve komandite \u015firkette komandite ortak olma,\u00a0<\/li>\n\n\n\n<li>Adi \u015firket orta\u011f\u0131 olma.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Devlet_Memuru_Sirket_Ortagi_Olabilir_mi\"><\/span>Devlet Memuru \u015eirket Orta\u011f\u0131 Olabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kanun, devlet memurlar\u0131n\u0131n anonim ve limited \u015firketlerde pasif ortakl\u0131\u011f\u0131n\u0131 yasaklamamaktad\u0131r. Dolay\u0131s\u0131yla memurlar bu t\u00fcr \u015firketlere yaln\u0131zca sermaye koyarak ortak olabilir. Buradaki s\u0131n\u0131r yaln\u0131zca memurlar\u0131n bu \u015firketlerin y\u00f6netim veya denetim kurulunda g\u00f6rev alamayaca\u011f\u0131, \u015firketi temsil edemeyece\u011fi ve aktif karar alma s\u00fcre\u00e7lerine kat\u0131lamayaca\u011f\u0131 y\u00f6n\u00fcndedir. \u015eirket t\u00fcrleri a\u00e7\u0131s\u0131ndan \u015fu \u015fekilde bir s\u0131n\u0131fland\u0131rma yap\u0131labilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Anonim \u015eirket:<\/strong>\u00a0<a href=\"https:\/\/mukellef.co\/tr\/anonim-sirket\/\">Anonim \u015firket<\/a>lerde ortaklar\u0131n \u015firket bor\u00e7lar\u0131ndan sorumlulu\u011fu yaln\u0131zca koymay\u0131 taahh\u00fct ettikleri sermaye paylar\u0131yla s\u0131n\u0131rl\u0131d\u0131r. Kanunda herhangi bir yasaklama olmamas\u0131 ve ortaklar\u0131n s\u0131n\u0131rl\u0131 sorumlu olmalar\u0131 nedeniyle memurlar anonim \u015firket orta\u011f\u0131 olabilir.<\/li>\n\n\n\n<li><strong>Limited \u015eirket:\u00a0<\/strong>Bu \u015firket t\u00fcr\u00fcnde de ortaklar\u0131n \u015firket bor\u00e7lar\u0131 nedeniyle sorumlulu\u011fu bulunmamaktad\u0131r. Sorumluluk yaln\u0131zca taahh\u00fct edilen sermaye miktar\u0131yla s\u0131n\u0131rl\u0131d\u0131r. <a href=\"https:\/\/mukellef.co\/tr\/limited-sirket\/\">Limited \u015firketlerde<\/a> de memurlar\u0131n ortak olmalar\u0131nda herhangi bir engel yoktur.\u00a0<\/li>\n\n\n\n<li><strong>Komandit \u015eirket:\u00a0<\/strong>Kanunda devlet memurlar\u0131n kolektif \u015firketlere ortak olmalar\u0131, <a href=\"https:\/\/mukellef.co\/blog\/komandit-sirket-nedir-hangi-belgeler-gerekli\/\">komandit \u015firketlerdeyse<\/a> komandite ortak olmalar\u0131 yasaklansa da belirli \u015fartlar d\u00e2hilinde ortakl\u0131ktan s\u00f6z edilebilir. Bu \u015firketlerde ortaklar \u015firketin bor\u00e7lar\u0131ndan \u015fahsi mal varl\u0131klar\u0131yla s\u0131n\u0131rs\u0131z sorumludur. Ancak komandite \u015firketlerde devlet memurlar\u0131n\u0131n sorumlulu\u011fun sermayeyle s\u0131n\u0131rl\u0131 oldu\u011fu komanditer ortak olmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Devlet memurlar\u0131 g\u00f6revlerinin gerektirdi\u011fi tarafs\u0131zl\u0131\u011f\u0131 ve objektifli\u011fi korumak amac\u0131yla aktif ticari faaliyetlerde yer alamaz. Anonim, limited veya komandit \u015firketlerdeki ortakl\u0131k yaln\u0131zca sermaye koyarak ger\u00e7ekle\u015febilir. Devlet memurlar\u0131 \u015firket y\u00f6netiminde yer almad\u0131\u011f\u0131 s\u00fcrece pasif ortakl\u0131k \u00e7er\u00e7evesinde \u015firket orta\u011f\u0131 olabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Kurulus_Surecinde_En_Buyuk_Yardimciniz_Mukellef\"><\/span>\u015eirket Kurulu\u015f S\u00fcrecinde En B\u00fcy\u00fck Yard\u0131mc\u0131n\u0131z: M\u00fckellef!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurulu\u015fu, yasal y\u00fck\u00fcml\u00fcl\u00fcklerin eksiksiz yerine getirilmesi gereken bir s\u00fcre\u00e7 oldu\u011fundan ilk bak\u0131\u015fta karma\u015f\u0131k olarak alg\u0131lanabilir. Bu s\u00fcre\u00e7lerin titizlikle takip edilmesi gerekirken do\u011fru rehberlik i\u015flerin sorunsuz ilerlemesini sa\u011flayabilir. Tam da bu noktada <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> yan\u0131n\u0131zda!<\/p>\n\n\n\n<p>M\u00fckellef\u00a0olarak hayalini kurdu\u011funuz giri\u015fim fikrini hayata ge\u00e7irirken profesyonel ekibimizle size yard\u0131mc\u0131 oluyoruz. Siz de diledi\u011finiz yerden giri\u015fim faaliyetinize ad\u0131m atabilir, var olan i\u015finizi b\u00fcy\u00fctebilirsiniz. Hayallerinizi ertelemeden hemen\u00a0<a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye\u00a0olun<\/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-b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<span class=\"hs-cta-node hs-cta-b66fc90d-3b02-45da-9951-e8458a98254b\" id=\"b66fc90d-3b02-45da-9951-e8458a98254b\">\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\/b66fc90d-3b02-45da-9951-e8458a98254b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b66fc90d-3b02-45da-9951-e8458a98254b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b.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, 'b66fc90d-3b02-45da-9951-e8458a98254b', {});\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:\/\/dergipark.org.tr\/tr\/download\/article-file\/1867488\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/dergipark.org.tr\/tr\/download\/article-file\/1867488<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=657&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=657&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/karar.memurlar.net\/dpb\/gorus\/d29d1345-b139-e411-a1b0-14feb5cc13c9\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/karar.memurlar.net\/dpb\/gorus\/d29d1345-b139-e411-a1b0-14feb5cc13c9\/<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu, memurlar\u0131n hak ve y\u00fck\u00fcml\u00fcl\u00fcklerini ayr\u0131nt\u0131l\u0131 \u015fekilde d\u00fczenler. Kamu hizmetlerinin \u015feffaf, tarafs\u0131z ve adil y\u00fcr\u00fct\u00fclmesi ad\u0131na baz\u0131 s\u0131n\u0131rlamalar\u0131 da i\u00e7erir. Bu s\u0131n\u0131rlamalardan biri de devlet memurlar\u0131n\u0131n kazan\u00e7 getirici ticari faaliyetlerde bulunmas\u0131na y\u00f6neliktir. Peki, devlet memuru \u015firket kurabilir mi? Bu yaz\u0131da devlet memurlar\u0131n\u0131n \u015firket kurabilmesiyle ilgili \u00f6zel d\u00fczenlemeler, kurabilece\u011fi \u015firket t\u00fcrleri ve &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11879,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[66],"tags":[],"class_list":["post-2688","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\/2688","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=2688"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2688\/revisions"}],"predecessor-version":[{"id":11882,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2688\/revisions\/11882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/11879"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}