{"id":38,"date":"2011-03-03T12:18:55","date_gmt":"2011-03-03T12:18:55","guid":{"rendered":"http:\/\/legalyonet.com\/?page_id=38"},"modified":"2013-01-09T17:07:42","modified_gmt":"2013-01-09T15:07:42","slug":"turkiyede-yabanci-sermaye","status":"publish","type":"page","link":"https:\/\/www.legaldenetim.com\/index.php\/hizmetlerimiz\/turkiyede-yabanci-sermaye\/","title":{"rendered":"T\u00fcrkiye&#8217;de Yabanc\u0131 Sermaye"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" alt=\"\" src=\"\/english\/digerbolumler.jpg\" width=\"220\" height=\"148\" \/><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\u00dclkemizde yat\u0131r\u0131m yapmak isteyen, yabanc\u0131 \u00fclke vatanda\u015flar\u0131 ve yurt d\u0131\u015f\u0131nda ikamet eden T\u00fcrk vatanda\u015flar\u0131 ile yabanc\u0131 \u00fclkelerin kanunlar\u0131na g\u00f6re kurulmu\u015f \u015firket ve uluslararas\u0131 kurulu\u015flar yabanc\u0131 yat\u0131r\u0131mc\u0131 olarak tan\u0131mlan\u0131rlar.<\/p>\n<p style=\"text-align: justify;\">Yabanc\u0131 yat\u0131r\u0131mc\u0131lar mevcut mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde gereken bildirimleri yerine getirmek \u015fart\u0131yla nakdi ve gayri nakdi sermaye ile \u00fclkemizde yeni \u015firket kurmak, \u015fube a\u00e7mak veya menkul k\u0131ymet borsalar\u0131 d\u0131\u015f\u0131nda hisse edinimi veya menkul k\u0131ymet borsalar\u0131ndan en az %10 hisse oran\u0131 yada ayn\u0131 oranda oy hakk\u0131 sa\u011flayan edinimler yoluyla mevcut bir \u015firkete ortak olmak suretiyle yat\u0131r\u0131m yapabilirler.<\/p>\n<p><strong>Neler yabanc\u0131 sermaye olarak konulabilir?<\/strong><\/p>\n<ul>\n<li><strong>Yurt d\u0131\u015f\u0131ndan getirilen<\/strong>;\n<ul>\n<li>T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131nca al\u0131m sat\u0131m\u0131 yap\u0131lan konvertibl para \u015feklinde nakit sermaye,<\/li>\n<li>\u015eirket menkul k\u0131ymetleri (Devlet tahvilleri hari\u00e7),<\/li>\n<li>Makine ve te\u00e7hizat,<\/li>\n<li>S\u0131nai ve fikri m\u00fclkiyet haklar\u0131,<\/li>\n<\/ul>\n<\/li>\n<li>\u00a0<strong>Yurt i\u00e7inden sa\u011flanan<\/strong>;\n<ul>\n<li>Yeniden yat\u0131r\u0131mda kullan\u0131lan kar, has\u0131lat, para alaca\u011f\u0131 veya mali de\u011feri olan yat\u0131r\u0131mla ilgili di\u011fer haklar<\/li>\n<li>Do\u011fal kaynaklar\u0131n aranmas\u0131 ve \u00e7\u0131kar\u0131lmas\u0131na ili\u015fkin haklar,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Gibi iktisadi k\u0131ymetler sermaye olarak konulabilir.<\/p>\n<p><strong>Yabanc\u0131 yat\u0131r\u0131mc\u0131lara ili\u015fkin esaslar<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Yabanc\u0131 yat\u0131r\u0131mc\u0131lar, T\u00fcrk Ticaret Kanunu ve Bor\u00e7lar Kanunu&#8217;nda d\u00fczenlenen her t\u00fcrl\u00fc \u015firketi kurabilir veya bu \u015firketlere i\u015ftirak edebilirler.<\/li>\n<li style=\"text-align: justify;\">\u015eirket ve \u015fubelerin kurulu\u015fu izne tabi de\u011fildir. Ancak sermaye ve faaliyetlerine ili\u015fkin bilgileri, y\u0131ll\u0131k olarak May\u0131s ay\u0131 sonuna kadar; sermaye \u00f6demeleri ve hisse devirlerine ili\u015fkin bilgileri de 1 ay i\u00e7inde Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne bildirmeleri gerekmektedir.<\/li>\n<li style=\"text-align: justify;\">Yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n T\u00fcrkiye&#8217;de kurduklar\u0131 veya i\u015ftirak ettikleri t\u00fczel ki\u015fili\u011fe sahip \u015firketlerin, ta\u015f\u0131nmaz m\u00fclkiyeti veya s\u0131n\u0131rl\u0131 ayn\u00ee hak edinmeleri serbesttir.<\/li>\n<li style=\"text-align: justify;\">Bu yat\u0131r\u0131mlar, kamu yarar\u0131 gerektirmedik\u00e7e ve kar\u015f\u0131l\u0131klar\u0131 \u00f6denmedik\u00e7e kamula\u015ft\u0131r\u0131lamaz veya devletle\u015ftirilemez.<\/li>\n<li style=\"text-align: justify;\">Yabanc\u0131 yat\u0131r\u0131mc\u0131lar; T\u00fcrkiye&#8217;deki faaliyet ve i\u015flemlerinden do\u011fan net k\u00e2r, temett\u00fc, sat\u0131\u015f, tasfiye ve tazminat bedelleri, lisans, y\u00f6netim ve benzeri anla\u015fmalar kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denecek mebla\u011flar ile d\u0131\u015f kredi ana para ve faiz \u00f6demeleri, bankalar veya \u00f6zel finans kurumlar\u0131 arac\u0131l\u0131\u011f\u0131yla yurt d\u0131\u015f\u0131na serbest\u00e7e transfer edilebilirler.<\/li>\n<\/ul>\n<p><strong>\u015eirket ve \u015fube kurulu\u015flar\u0131<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Anonim \u015firket kurulabilmesi i\u00e7in en az 5 ger\u00e7ek veya t\u00fczel ki\u015fi kurucu orta\u011f\u0131n bulunmas\u0131 ve \u015firketin sermayesinin en az 50 milyar T\u00fcrk Liras\u0131 olmas\u0131,<\/li>\n<li style=\"text-align: justify;\">Limited \u015firket kurulabilmesi i\u00e7in en az 2 ger\u00e7ek veya t\u00fczel ki\u015fi kurucu orta\u011f\u0131n bulunmas\u0131 ve \u015firketin sermayesinin en az 5 milyar T\u00fcrk Liras\u0131 olmas\u0131 gerekmektedir.<\/li>\n<li style=\"text-align: justify;\">\u015eirket kurulu\u015flar\u0131 baz\u0131 \u00f6zel faaliyetler d\u0131\u015f\u0131nda izne tabi olmay\u0131p, ana s\u00f6zle\u015fmenin noter onay\u0131ndan sonra 15 g\u00fcn i\u00e7inde tescil ettirilmektedir.<\/li>\n<li style=\"text-align: justify;\">Merkezi T\u00fcrkiye d\u0131\u015f\u0131nda bulunan ticari i\u015fletmelerin T\u00fcrkiye\u2019deki \u015fubeleri ise; merkezin kulland\u0131\u011f\u0131 ticaret unvan\u0131n\u0131n kullanmak ve \u015fube oldu\u011funun g\u00f6sterilmesi \u015fart\u0131 ile yerli \u015firketler gibi tescil olunur.<\/li>\n<li style=\"text-align: justify;\">\u015eirket ve \u015fube kurulu\u015flar\u0131nda; t\u00fcm \u015firketler i\u00e7in istenen belgeler d\u0131\u015f\u0131nda, yabanc\u0131 orta\u011fa ili\u015fkin\n<ul>\n<li style=\"text-align: justify;\">Ger\u00e7ek \u015fah\u0131s ise, pasaport asl\u0131 veya noter tasdikli \u00f6rne\u011fi,<\/li>\n<li style=\"text-align: justify;\">T\u00fczel ki\u015filerde ise, ilgili T\u00fcrk Konsoloslu\u011fundan tasdikli veya Lahey Devletler\u00d6zel Hukuk Konferans\u0131 \u00e7er\u00e7evesinde haz\u0131rlanan Yabanc\u0131 Resmi Belgelerin Tasdiki Mecburiyetinin Kald\u0131r\u0131lmas\u0131 S\u00f6zle\u015fmesi h\u00fck\u00fcmlerine g\u00f6re tasdik edilmi\u015f (apostil \u015ferhini i\u00e7eren) \u015firketin kay\u0131tl\u0131 bulundu\u011fu sanayi ve\/veya ticaret odas\u0131nca veya yetkili mahkemelerce d\u00fczenlenmi\u015f faaliyet belgesi asl\u0131 ve noter onayl\u0131 terc\u00fcmesinin ibraz\u0131 istenmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u015eirket ve \u015fube kazan\u00e7lar\u0131n\u0131n vergilendirmesi nedir?<\/strong><\/p>\n<p>\u015eirket ve \u015fubelerin T\u00fcrkiye\u2019de elde ettikleri safi kazan\u00e7lar\u0131, % 20 kurumlar vergisine tabidir. Faaliyet y\u0131l\u0131 i\u00e7inde elde edilen kazan\u00e7 \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde beyan edilerek % 20 pe\u015fin vergiye tabi tutulmakta, y\u0131l bitiminde y\u0131ll\u0131k kazan\u00e7 \u00fczerinden hesaplanan kurumlar vergisinden pe\u015fin \u00f6denen vergi mahsup edilmektedir.<\/p>\n<p>Elde edilen kazanc\u0131n ortaklara da\u011f\u0131t\u0131lmas\u0131 halinde % 15 oran\u0131nda temett\u00fc stopaj\u0131na tabi tutulmaktad\u0131r. Kazanc\u0131n da\u011f\u0131t\u0131lmay\u0131p sermaye ilave edilmesi durumunda bu stopaj \u00f6denmemektedir.<\/p>\n<p>\u015eube kazan\u00e7lar\u0131 ana merkeze aktar\u0131lmad\u0131\u011f\u0131 s\u00fcrece % 20 kurumlar vergisi y\u00fck\u00fc bulunmakta, kazanc\u0131n ana merkeze aktar\u0131lmas\u0131 halinde aktar\u0131lan k\u0131s\u0131m \u00fczerinden % 15 gelir vergisi stopaj\u0131n\u0131n \u00f6denmesi gerekmektedir.<\/p>\n<p><strong>T\u00fcrkiye\u2019de irtibat b\u00fcrosu kurulabilir mi? <\/strong><\/p>\n<p>Yabanc\u0131 Devlet kanunlar\u0131na g\u00f6re kurulmu\u015f \u015firketlerin , T\u00fcrkiye&#8217;de ticari faaliyette bulunmamak kayd\u0131yla, irtibat b\u00fcrosu a\u00e7mas\u0131 Hazine M\u00fcste\u015farl\u0131\u011f\u0131&#8217;n\u0131n iznine tabidir. \u0130rtibat b\u00fcrolar\u0131na en \u00e7ok (3) y\u0131ll\u0131k s\u00fcre ile izin verilmekte, ge\u00e7mi\u015f y\u0131l faaliyetleri ve gelece\u011fe y\u00f6nelik plan ve hedefleri dikkate al\u0131narak her defas\u0131nda (3) y\u0131l\u0131 a\u015fmamak \u00fczere uzat\u0131labilmektedir.<\/p>\n<p>\u0130rtibat b\u00fcrolar\u0131nda \u00e7al\u0131\u015fanlar\u0131n \u00fccretleri, yurt d\u0131\u015f\u0131ndan transfer edilmesi ve d\u00f6viz cinsinden \u00f6denmesi halinde gelir vergisine tabi tutulmamaktad\u0131r.<\/p>\n<p><strong>\u0130stihdam edilecek T\u00fcrk ve yabanc\u0131 personelin durumu<\/strong><\/p>\n<p>Yabanc\u0131 yat\u0131r\u0131mlarda ve irtibat b\u00fcrolar\u0131nda \u00e7al\u0131\u015facak yabanc\u0131 personelin ilgili bakanl\u0131ktan \u00e7al\u0131\u015fma izni almas\u0131 gerekmektedir. \u00c7al\u0131\u015fma izni s\u00fcreli olarak verilip, bitiminde tekrar uzat\u0131labilmektedir.<\/p>\n<p>T\u00fcrkiye\u2019de en az sekiz y\u0131l kanuni ve kesintisiz ikamet eden veya alt\u0131 y\u0131ll\u0131k kanuni \u00e7al\u0131\u015fmas\u0131 olan yabanc\u0131lara s\u00fcresiz \u00e7al\u0131\u015fma izni verilebilmektedir.<\/p>\n<p>T\u00fcrkiye\u2019de kurulu yabanc\u0131 sermayeli \u015firketlerde \u00fccretli olarak \u00e7al\u0131\u015facak T\u00fcrk ve yabanc\u0131 personelin vergilendirilmesin de farkl\u0131l\u0131k bulunmamaktad\u0131r. \u0130\u015fverenler, \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 personele \u00fccret ve \u00fccret say\u0131lan menfaatleri nakden veya hesaben yapt\u0131klar\u0131 s\u0131rada gelir vergisi kesintisi yaparak vergi dairesine \u00f6demeleri gerekmektedir. \u00dccret \u00fczerinden \u00f6denen gelir vergisi artan oranl\u0131 (%15-%35 ) d\u0131r.<\/p>\n<p>Yabanc\u0131 memleketlerde kurulu te\u015febb\u00fcsler taraf\u0131ndan bunlar\u0131n nam ve hesab\u0131na T\u00fcrkiye\u2019ye bir i\u015f i\u00e7in g\u00f6nderilen ve yabanc\u0131 memlekette sigortal\u0131 oldu\u011funu bildirenler hari\u00e7, T\u00fcrkiye\u2019de bir i\u015fverene ba\u011fl\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flayan yabanc\u0131 uyruklu ki\u015filer sigortal\u0131 say\u0131lmakta ve t\u00fcm sigorta kollar\u0131 (i\u015fkazas\u0131 ve meslek hastal\u0131klar\u0131, hastal\u0131k, anal\u0131k, malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131) uygulanmaktad\u0131r.<\/p>\n<p><strong>LEGAL ,<\/strong><\/p>\n<p>Yap\u0131lacak yat\u0131r\u0131mlarla ilgili \u00f6n fizibilite \u00e7al\u0131\u015fmalar\u0131,<\/p>\n<ul>\n<li>Kurulacak \u015firketin hukuki yap\u0131s\u0131 ve kurulu\u015flar\u0131 hakk\u0131nda dan\u0131\u015fmanl\u0131k,<\/li>\n<li>Yabanc\u0131 yat\u0131r\u0131mc\u0131n\u0131n risk ve kazan\u00e7 dengesini belirlemeye y\u00f6nelik analiz ve dan\u0131\u015fmanl\u0131k,<\/li>\n<li>\u015eirket ve \u015fube kurulu\u015flar\u0131nda dan\u0131\u015fmanl\u0131k,<\/li>\n<li>T\u00fcrkiye\u2019de ortak olunacak mevcut \u015firketlerin uluslar aras\u0131 muhasebe standartlar\u0131na uygun ba\u011f\u0131ms\u0131z denetimleri,<\/li>\n<li>\u0130rtibat b\u00fcrolar\u0131n\u0131n kurulmas\u0131 ve her t\u00fcrl\u00fc izinlerinin al\u0131nmas\u0131na y\u00f6nelik dan\u0131\u015fmanl\u0131k,<\/li>\n<li>\u00c7al\u0131\u015ft\u0131r\u0131lacak yabanc\u0131 personelin \u00e7al\u0131\u015fma izinlerinin al\u0131nmas\u0131na ili\u015fkin dan\u0131\u015fmanl\u0131k,<\/li>\n<li>Kurulacak \u015firketlerin vergilendirilmesine ili\u015fkin T\u00fcrk Vergi Mevzuat\u0131 hakk\u0131nda her t\u00fcrl\u00fc dan\u0131\u015fmanl\u0131k<\/li>\n<\/ul>\n<p>konular\u0131nda hizmet vermektedir.<\/p>\n<p>Daha detayl\u0131 bilgi i\u00e7in l\u00fctfen bizimle temasa ge\u00e7iniz.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>\u00dclkemizde yat\u0131r\u0131m yapmak isteyen, yabanc\u0131 \u00fclke vatanda\u015flar\u0131 ve yurt d\u0131\u015f\u0131nda ikamet eden T\u00fcrk vatanda\u015flar\u0131 ile yabanc\u0131 \u00fclkelerin kanunlar\u0131na g\u00f6re kurulmu\u015f \u015firket ve uluslararas\u0131 kurulu\u015flar yabanc\u0131 yat\u0131r\u0131mc\u0131 olarak tan\u0131mlan\u0131rlar. Yabanc\u0131 yat\u0131r\u0131mc\u0131lar mevcut mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde gereken bildirimleri yerine getirmek \u015fart\u0131yla nakdi ve gayri nakdi sermaye ile \u00fclkemizde yeni \u015firket kurmak, \u015fube a\u00e7mak veya menkul k\u0131ymet borsalar\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":26,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-38","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/pages\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/comments?post=38"}],"version-history":[{"count":5,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/pages\/38\/revisions"}],"predecessor-version":[{"id":1389,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/pages\/38\/revisions\/1389"}],"up":[{"embeddable":true,"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/pages\/26"}],"wp:attachment":[{"href":"https:\/\/www.legaldenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}