![\"Limited](\"https:\/\/panel.ofisteofis.com\/uploads\/featured\/limited-sirkette-ortak-degisikligi-resmi-prosedur-20260523-203119.jpg\")
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Limited \u015firkette ortak de\u011fi\u015fikli\u011fi, hisse devri yoluyla ger\u00e7ekle\u015fen ve belirli yasal ad\u0131mlar\u0131n eksiksiz tamamlanmas\u0131n\u0131 gerektiren bir s\u00fcre\u00e7tir. Devreden ortak, devralan taraf ve \u015firket y\u00f6netimi a\u00e7\u0131s\u0131ndan farkl\u0131 y\u00fck\u00fcml\u00fcl\u00fckler do\u011furan bu i\u015flem; noter onay\u0131, ticaret sicili tescili ve vergi dairesi bildirimi a\u015famalar\u0131ndan olu\u015fur. S\u00fcrecin hatal\u0131 y\u00fcr\u00fct\u00fclmesi ilerleyen d\u00f6nemde hukuki ve mali sorunlara yol a\u00e7abilece\u011finden, ad\u0131mlar\u0131n do\u011fru s\u0131rayla takip edilmesi kritik \u00f6nem ta\u015f\u0131r.<\/p>\n
Limited \u015firkette ortak de\u011fi\u015fikli\u011fi i\u00e7in \u00f6nce \u015firket s\u00f6zle\u015fmesinde hisse devrine ili\u015fkin k\u0131s\u0131tlamalar incelenir, ard\u0131ndan noter huzurunda hisse devir s\u00f6zle\u015fmesi d\u00fczenlenir. Genel kurul onay\u0131 al\u0131n\u0131r, ticaret siciline tescil ettirilir ve vergi dairesine bildirim yap\u0131l\u0131r. T\u00fcm bu ad\u0131mlar\u0131n tamamlanmas\u0131 genellikle 1\u20134 hafta aras\u0131nda s\u00fcrer. Mali m\u00fc\u015favir deste\u011fi al\u0131nmas\u0131, s\u00fcre\u00e7te vergi ve hukuki riskleri minimize eder. Sanal ofis veya yasal adres hizmeti kullanan \u015firketlerde adres bilgilerinin g\u00fcncel tutulmas\u0131 da tescil a\u015famas\u0131nda \u00f6nem kazan\u0131r.<\/p>\n<\/div>\n
Limited \u015firketlerde ortak de\u011fi\u015fikli\u011fi \u00e7e\u015fitli nedenlerle g\u00fcndeme gelebilir: mevcut orta\u011f\u0131n \u015firketten ayr\u0131lmak istemesi, yeni bir yat\u0131r\u0131mc\u0131n\u0131n dahil edilmesi, vefat veya miras durumu ya da i\u015f ortakl\u0131\u011f\u0131 yeniden yap\u0131land\u0131rmas\u0131 bunlar\u0131n ba\u015f\u0131nda gelir. Her durumda hukuki prosed\u00fcr ayn\u0131 olmakla birlikte, devir bedelinin tespiti ve vergisel boyut senaryoya g\u00f6re farkl\u0131la\u015fabilir. S\u00fcrecin ba\u015f\u0131nda \u015firket ana s\u00f6zle\u015fmesinin dikkatle okunmas\u0131, ek onay gerektirip gerektirmedi\u011finin tespiti a\u00e7\u0131s\u0131ndan \u015fart ko\u015fulur.<\/p>\n
| Ad\u0131m<\/th>\n | Yap\u0131lacak \u0130\u015flem<\/th>\n | Sorumlu Taraf<\/th>\n | S\u00fcre (Yakla\u015f\u0131k)<\/th>\n<\/tr>\n |
|---|---|---|---|
| 1<\/td>\n | \u015eirket ana s\u00f6zle\u015fmesinin incelenmesi, devir k\u0131s\u0131tlar\u0131n\u0131n tespiti<\/td>\n | Ortak \/ Mali M\u00fc\u015favir<\/td>\n | 1\u20132 g\u00fcn<\/td>\n<\/tr>\n |
| 2<\/td>\n | Genel kurul karar\u0131 (di\u011fer ortaklar\u0131n onay\u0131)<\/td>\n | T\u00fcm Ortaklar<\/td>\n | 1\u20133 g\u00fcn<\/td>\n<\/tr>\n |
| 3<\/td>\n | Noter huzurunda hisse devir s\u00f6zle\u015fmesinin d\u00fczenlenmesi<\/td>\n | Devreden + Devralan<\/td>\n | 1 g\u00fcn<\/td>\n<\/tr>\n |
| 4<\/td>\n | Ticaret sicili ba\u015fvurusu ve tescil<\/td>\n | \u015eirket Y\u00f6neticisi<\/td>\n | 3\u20137 i\u015f g\u00fcn\u00fc<\/td>\n<\/tr>\n |
| 5<\/td>\n | Vergi dairesi bildirim ve stopaj beyan\u0131<\/td>\n | Mali M\u00fc\u015favir<\/td>\n | 1\u20133 g\u00fcn<\/td>\n<\/tr>\n |
| 6<\/td>\n | Pay defterinin g\u00fcncellenmesi<\/td>\n | \u015eirket Y\u00f6neticisi<\/td>\n | 1 g\u00fcn<\/td>\n<\/tr>\n<\/table>\nGenel Kurul Onay\u0131 ve Hisse Devir S\u00f6zle\u015fmesi<\/h2>\nTTK’ya g\u00f6re limited \u015firket hisselerinin devri, kural olarak di\u011fer ortaklar\u0131n onay\u0131na ba\u011fl\u0131d\u0131r; \u015firket ana s\u00f6zle\u015fmesinde aksi d\u00fczenlenmemi\u015fse genel kurul karar\u0131 aran\u0131r. Bu karar, oy hesab\u0131nda \u015firketin sermayesinin en az d\u00f6rtte \u00fc\u00e7\u00fcn\u00fc temsil eden ortaklar\u0131n olumlu oyu ile al\u0131n\u0131r. Onay sa\u011fland\u0131ktan sonra noter huzurunda d\u00fczenlenen hisse devir s\u00f6zle\u015fmesi, hem devreden hem devralan taraf\u0131ndan imzalan\u0131r. S\u00f6zle\u015fmenin noter tasdiki olmaks\u0131z\u0131n ge\u00e7erli say\u0131lmayaca\u011f\u0131 bilinmelidir; bu nedenle gayri resmi yaz\u0131l\u0131 anla\u015fmalar hukuki g\u00fcvence ta\u015f\u0131maz.<\/p>\n Ticaret Sicili Tescili ve Vergi Bildirimi<\/h2>\nNoter onayl\u0131 hisse devir s\u00f6zle\u015fmesi ve genel kurul karar\u0131 ile birlikte ticaret sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u015fvuru yap\u0131l\u0131r. Tescil tamamland\u0131\u011f\u0131nda yeni ortak resmi olarak pay defterine i\u015flenir ve bu tarihten itibaren \u015firket i\u00e7indeki haklar kullan\u0131labilir hale gelir. Vergi boyutunda ise devir bedeli \u00fczerinden stopaj hesaplanmas\u0131 ve beyan\u0131 mali m\u00fc\u015favir e\u015fli\u011finde y\u00fcr\u00fct\u00fclmesi gereken bir ad\u0131md\u0131r; vergisel y\u00fck\u00fcml\u00fcl\u00fckler edinim maliyetine ve devre g\u00f6re de\u011fi\u015fkenlik g\u00f6sterebilir.<\/p>\n \n 1\u20134 hafta<\/strong> ortalama s\u00fcre\u00e7 \u00b7 6 temel ad\u0131m<\/strong> zorunlu prosed\u00fcr \u00b7 %75<\/strong> \u00e7o\u011funluk genel kurul onay\u0131 i\u00e7in gerekli\n<\/div>\n Kimler \u0130\u00e7in Uygundur, Kimler \u0130\u00e7in Uygun De\u011fildir?<\/h2>\nHisse devri, hem k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli aile \u015firketlerinde hem de b\u00fcy\u00fcyen startup yap\u0131lar\u0131nda s\u0131k\u00e7a ba\u015fvurulan me\u015fru bir s\u00fcre\u00e7tir. Ancak her durum i\u00e7in e\u015fit derecede kolay ilerlemeyebilir.<\/p>\n Uygun Durumlar:<\/strong><\/p>\n Dikkat Gerektiren Durumlar:<\/strong><\/p>\n Karar Verirken 3 Temel Kriter:<\/strong> (1) Ana s\u00f6zle\u015fmedeki devir ko\u015fullar\u0131, (2) Vergisel y\u00fck ve maliyet planlamas\u0131, (3) Di\u011fer ortaklar\u0131n onay durumu. Bu \u00fc\u00e7 kriter netle\u015ftirilmeden s\u00fcrece girilmesi gecikmelere ve ek maliyetlere yol a\u00e7abilir.<\/p>\n Ofisteofis, 2012’den bu yana \u0130stanbul K\u00fc\u00e7\u00fck\u00e7ekmece’de yasal adres ve sanal ofis hizmeti sunan bir i\u015f merkezi olarak, ortak de\u011fi\u015fikli\u011fi s\u00fcre\u00e7lerinde \u015firketlere adres s\u00fcreklili\u011fi konusunda destek sa\u011flar. Ticaret sicili tescil ba\u015fvurusunda \u015firketin kay\u0131tl\u0131 adresinin g\u00fcncel ve do\u011frulanm\u0131\u015f olmas\u0131 zorunludur; bu a\u015famada adres de\u011fi\u015fikli\u011fine ba\u011fl\u0131 ekstra i\u015flemlerin \u00f6n\u00fcne ge\u00e7mek i\u00e7in sanal ofis adresinin kesintisiz aktif tutulmas\u0131 b\u00fcy\u00fck kolayl\u0131k sa\u011flar.<\/p>\n |