{"id":14213,"date":"2024-01-21T11:28:47","date_gmt":"2024-01-21T08:28:47","guid":{"rendered":"https:\/\/www.hissesenedibasim.com\/?p=14213"},"modified":"2025-04-28T15:54:04","modified_gmt":"2025-04-28T12:54:04","slug":"limited-sirketler-pay-senedi-cikarabilir-mi","status":"publish","type":"post","link":"https:\/\/www.hissesenedibasim.com\/1\/limited-sirketler-pay-senedi-cikarabilir-mi\/","title":{"rendered":"Limited \u015eirketler Pay Senedi \u00c7\u0131karabilir mi?"},"content":{"rendered":"<figure style=\"height:350px;\" class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1175\" src=\"https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Limited \u015eirketler Pay Senedi \u00c7\u0131karabilir mi\" style=\"height:350px;object-fit:cover;\" srcset=\"https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi.jpg 1600w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-300x220.jpg 300w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-1024x752.jpg 1024w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-768x564.jpg 768w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-50x37.jpg 50w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-1536x1128.jpg 1536w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-2048x1504.jpg 2048w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" title=\"\"><\/figure>\n\n\n<p>Limited \u015firketler pay senedi \u00e7\u0131karabilir mi? Yaz\u0131m\u0131z\u0131n ana konusu Limited \u015firketler \u00e7\u0131kar\u0131lan pay senetleri devredilebilir mi, devredildi\u011finde Anonim \u015firketlerde oldu\u011fu gibi vergisel avantajlardan faydalanabilir mi? bu yaz\u0131da bunlara cevap arayaca\u011f\u0131z.<\/p>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nun 80\/4\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda ortakl\u0131k haklar\u0131n\u0131n ya da hisselerinin elden \u00e7\u0131kar\u0131lmas\u0131 sebebiyle ortaya \u00e7\u0131kan kazan\u00e7lar\u0131n tamam\u0131 de\u011fer art\u0131\u015f kazanc\u0131 olarak kabul edilmektedir. Bu noktada ortakl\u0131k hakk\u0131 ya da hisseleri t\u00fcm \u015fah\u0131s ve sermaye \u015firketlerinde, ortaklar\u0131n hisse senedine ba\u011flanmam\u0131\u015f paylar\u0131n\u0131 tan\u0131mlamaktad\u0131r. Limited \u015firketlerin ortakl\u0131k paylar\u0131 da bu h\u00fck\u00fcm i\u00e7ine bulunmaktad\u0131r.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img loading=\"lazy\" decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/www.hissesenedibasim.com\/wp-content\/uploads\/2024\/01\/Limited-Sirketler-Pay-Senedi-Cikarabilir-Mi-212x300.jpg\" alt=\"Limited \u015eirketler Pay Senedi \u00c7\u0131karabilir mi?\" class=\"wp-image-19130\" title=\"\" srcset=\"https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/01\/Limited-Sirketler-Pay-Senedi-Cikarabilir-Mi-212x300.jpg 212w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/01\/Limited-Sirketler-Pay-Senedi-Cikarabilir-Mi-50x71.jpg 50w, https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/01\/Limited-Sirketler-Pay-Senedi-Cikarabilir-Mi.jpg 650w\" sizes=\"auto, (max-width: 212px) 100vw, 212px\" \/><\/figure>\n<\/div>\n\n\n<p><span style=\"font-size: revert; color: var(--global-palette4);\">Bu fakt\u00f6re g\u00f6re; Limited \u015firketler Eski T\u00fcrk Ticaret Kanununda pay senedi bast\u0131rma haklar\u0131 yoktu fakat Yeni T\u00fcrk Ticaret Kanunu Limited \u015firketler i\u00e7in pay senedi bast\u0131rma konusunda yeni d\u00fczenlemeler yapm\u0131\u015ft\u0131r.<\/span><\/p>\n\n\n\n<p>Limited \u015firket orta\u011f\u0131 olan ger\u00e7ek ki\u015fi ortakl\u0131k pay\u0131n\u0131 ne zaman satarsa sats\u0131n, elde etti\u011fi gelirler vergiye tabi tutulmaktad\u0131r, Limited \u015firketlerine sadece &nbsp;ispat amac\u0131 olarak pay senedi \u00e7\u0131kar\u0131lmas\u0131na olanak sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Ancak Yeni kanunda &nbsp;Limited \u015firketlere pay senedi bast\u0131rma izni \u00e7\u0131kar\u0131lmas\u0131 hissedarlar aras\u0131nda hisse devri ve dola\u015f\u0131m kolayl\u0131\u011f\u0131 sa\u011flamamaktad\u0131r bu konuyu hissedarlar\u0131n iyi bilmesi gerekmektedir.<\/p>\n\n\n\n<p>Eski T\u00fcrk Ticaret Kanununda oldu\u011fu gibi hisse devirlerini yaz\u0131l\u0131 olarak noterler arac\u0131l\u0131\u011f\u0131yla yap\u0131lmas\u0131n\u0131 \u015fart ko\u015fmu\u015ftur. Bu durumu \u00f6zetlemek gerekirse&nbsp; yeni kanunda Limited \u015firketlerine ispat amac\u0131 yada pay senedi bast\u0131rma imkan\u0131 verse de devirlerin noter arac\u0131l\u0131\u011f\u0131yla haz\u0131rlanm\u0131\u015f devir s\u00f6zle\u015fmesi kullan\u0131larak yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p>Limited \u015firketler yeni konunun getirdi\u011fi hakk\u0131 kullanarak pay senedi bast\u0131rd\u0131klar\u0131nda anonim \u015firketlerde oldu\u011fu gibi \u015firket paylar\u0131n\u0131 devrettiklerinde hissedarlar i\u00e7in her hangi bir vergisel avantaj bulunmamaktad\u0131r.<\/p>\n\n\n\n<p>Bu noktada bilinmesi gereken en \u00f6nemli konu; \u015firket hisselerinin sat\u0131\u015f\u0131nda vergiden muaf olmak i\u00e7in ilk olarak ger\u00e7ek ki\u015filerin sahip oldu\u011fu hisselerin, anonim \u015firket hissesi olmas\u0131 gerekti\u011fidir. Bundan dolay\u0131 da hisse sat\u0131\u015f ihtimali olan Limited \u015firketlerinin m\u00fcmk\u00fcn olan en k\u0131sa s\u00fcrede anonim \u015firkete d\u00f6n\u00fc\u015fmesi gerekmektedir. Bu s\u00f6z konusu de\u011filse, hisse sat\u0131\u015f ihtimali olan, yeni kurulacak \u015firketlerin anonim \u015firket olarak kurulmas\u0131 \u00f6nerilmektedir.<\/p>\n\n\n\n<p>Limited \u015eirketlerde Hisse Devri Nas\u0131l Yap\u0131l\u0131r Konu hakk\u0131nda Bilgi sahibi olmak i\u00e7in sayfam\u0131z\u0131 ilceleyebilirsiniz.<br><a href=\"http:\/\/www.hissesenedibasim.com\/limited-sirketlerde-hisse-devri\">www.hissesenedibasim.com\/limited-sirketlerde-hisse-devri<\/a><\/p>\n\n\n<style>.kb-row-layout-id14213_04b4df-93 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id14213_04b4df-93 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id14213_04b4df-93 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id14213_04b4df-93 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id14213_04b4df-93 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id14213_04b4df-93 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id14213_04b4df-93 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column14213_4fa032-62 > .kt-inside-inner-col,.kadence-column14213_4fa032-62 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column14213_4fa032-62 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column14213_4fa032-62 > .kt-inside-inner-col{flex-direction:column;}.kadence-column14213_4fa032-62 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column14213_4fa032-62 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column14213_4fa032-62{position:relative;}@media all and (max-width: 1024px){.kadence-column14213_4fa032-62 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column14213_4fa032-62 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column14213_4fa032-62\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading14213_1b8faf-d8, .wp-block-kadence-advancedheading.kt-adv-heading14213_1b8faf-d8[data-kb-block=\"kb-adv-heading14213_1b8faf-d8\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading14213_1b8faf-d8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading14213_1b8faf-d8[data-kb-block=\"kb-adv-heading14213_1b8faf-d8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading14213_1b8faf-d8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading14213_1b8faf-d8[data-kb-block=\"kb-adv-heading14213_1b8faf-d8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading14213_1b8faf-d8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading14213_1b8faf-d8\"><span class=\"ez-toc-section\" id=\"Sik_Sorulan_Sorular\"><\/span>S\u0131k Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<style>#sp-ea-19565 .spcollapsing { height: 0; overflow: hidden; transition-property: height;transition-duration: 300ms;}#sp-ea-19565.sp-easy-accordion>.sp-ea-single {margin-bottom: 10px; border: 1px solid #e2e2e2; }#sp-ea-19565.sp-easy-accordion>.sp-ea-single>.ea-header a {color: #444;}#sp-ea-19565.sp-easy-accordion>.sp-ea-single>.sp-collapse>.ea-body {background: #fff; color: #444;}#sp-ea-19565.sp-easy-accordion>.sp-ea-single {background: #eee;}#sp-ea-19565.sp-easy-accordion>.sp-ea-single>.ea-header a .ea-expand-icon { float: left; color: #444;font-size: 16px;}<\/style><div id=\"sp_easy_accordion-1708418162\">\n<div id=\"sp-ea-19565\" class=\"sp-ea-one sp-easy-accordion\" data-ea-active=\"ea-click\" data-ea-mode=\"vertical\" data-preloader=\"\" data-scroll-active-item=\"\" data-offset-to-scroll=\"0\">\n\n<!-- Start accordion card div. -->\n<div class=\"ea-card ea-expand sp-ea-single\">\n\t<!-- Start accordion header. -->\n\t<h3 class=\"ea-header\"><span class=\"ez-toc-section\" id=\"Limited_Sirketler_Pay_Senedi_Cikarabilir_mi\"><\/span>\n\t\t<!-- Add anchor tag for header. -->\n\t\t<a class=\"collapsed\" id=\"ea-header-195650\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse195650\" aria-controls=\"collapse195650\" href=\"#\"  aria-expanded=\"true\" tabindex=\"0\">\n\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> Limited \u015eirketler Pay Senedi \u00c7\u0131karabilir mi?\t\t<\/a> <!-- Close anchor tag for header. -->\n\t<span class=\"ez-toc-section-end\"><\/span><\/h3>\t<!-- Close header tag. -->\n\t<!-- Start collapsible content div. -->\n\t<div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse195650\" data-parent=\"#sp-ea-19565\" role=\"region\" aria-labelledby=\"ea-header-195650\">  <!-- Content div. -->\n\t\t<div class=\"ea-body\">\n\t\t<p style=\"margin-top: 0cm;background: white\"><span style=\"color: #3b3b3b\">Yeni T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re, limited \u015firketler pay senedi \u00e7\u0131karabilir. Ancak bu pay senetleri, hisse devri ve dola\u015f\u0131m kolayl\u0131\u011f\u0131 sa\u011flama amac\u0131 ta\u015f\u0131maz ve sadece ispat amac\u0131yla kullan\u0131l\u0131r. Limited \u015firketlerde pay senedi \u00e7\u0131karman\u0131n, anonim \u015firketlerde oldu\u011fu gibi vergisel avantajlar\u0131 yoktur.<\/span><\/p>\n\t\t<\/div> <!-- Close content div. -->\n\t<\/div> <!-- Close collapse div. -->\n<\/div> <!-- Close card div. -->\n<!-- Start accordion card div. -->\n<div class=\"ea-card ea-expand sp-ea-single\">\n\t<!-- Start accordion header. -->\n\t<h3 class=\"ea-header\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Pay_Senedi_Cikarmanin_Avantajlari_Nelerdir\"><\/span>\n\t\t<!-- Add anchor tag for header. -->\n\t\t<a class=\"collapsed\" id=\"ea-header-195651\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse195651\" aria-controls=\"collapse195651\" href=\"#\"  aria-expanded=\"true\" tabindex=\"0\">\n\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> Limited \u015eirketlerde Pay Senedi \u00c7\u0131karman\u0131n Avantajlar\u0131 Nelerdir?\t\t<\/a> <!-- Close anchor tag for header. -->\n\t<span class=\"ez-toc-section-end\"><\/span><\/h3>\t<!-- Close header tag. -->\n\t<!-- Start collapsible content div. -->\n\t<div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse195651\" data-parent=\"#sp-ea-19565\" role=\"region\" aria-labelledby=\"ea-header-195651\">  <!-- Content div. -->\n\t\t<div class=\"ea-body\">\n\t\t<p style=\"margin-top: 0cm;background: white\"><span style=\"color: #3b3b3b\">Limited \u015firketler i\u00e7in pay senedi \u00e7\u0131karman\u0131n en b\u00fcy\u00fck avantaj\u0131, ispat amac\u0131yla kullan\u0131lmas\u0131d\u0131r. Ancak, hisse devirleri ve dola\u015f\u0131m kolayl\u0131\u011f\u0131 sa\u011flama veya vergisel avantajlar sa\u011flama gibi anonim \u015firketlerdeki gibi avantajlar limited \u015firketlerde mevcut de\u011fildir.<\/span><\/p>\n\t\t<\/div> <!-- Close content div. -->\n\t<\/div> <!-- Close collapse div. -->\n<\/div> <!-- Close card div. -->\n<!-- Start accordion card div. -->\n<div class=\"ea-card ea-expand sp-ea-single\">\n\t<!-- Start accordion header. -->\n\t<h3 class=\"ea-header\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Hisse_Devri_Nasil_Gerceklesir\"><\/span>\n\t\t<!-- Add anchor tag for header. -->\n\t\t<a class=\"collapsed\" id=\"ea-header-195652\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse195652\" aria-controls=\"collapse195652\" href=\"#\"  aria-expanded=\"true\" tabindex=\"0\">\n\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> Limited \u015eirketlerde Hisse Devri Nas\u0131l Ger\u00e7ekle\u015fir?\t\t<\/a> <!-- Close anchor tag for header. -->\n\t<span class=\"ez-toc-section-end\"><\/span><\/h3>\t<!-- Close header tag. -->\n\t<!-- Start collapsible content div. -->\n\t<div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse195652\" data-parent=\"#sp-ea-19565\" role=\"region\" aria-labelledby=\"ea-header-195652\">  <!-- Content div. -->\n\t\t<div class=\"ea-body\">\n\t\t<p style=\"margin-top: 0cm;background: white\"><span style=\"color: #3b3b3b\">Limited \u015firketlerde hisse devirleri, Yeni T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re, noterler arac\u0131l\u0131\u011f\u0131yla haz\u0131rlanan yaz\u0131l\u0131 devir s\u00f6zle\u015fmesi kullan\u0131larak yap\u0131l\u0131r. Pay senedi bas\u0131m\u0131, bu devir i\u015flemlerini kolayla\u015ft\u0131rmaz veya de\u011fi\u015ftirmez.<\/span><\/p>\n\t\t<\/div> <!-- Close content div. -->\n\t<\/div> <!-- Close collapse div. -->\n<\/div> <!-- Close card div. -->\n<!-- Start accordion card div. -->\n<div class=\"ea-card ea-expand sp-ea-single\">\n\t<!-- Start accordion header. -->\n\t<h3 class=\"ea-header\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerde_Pay_Senedi_Cikarmak_Vergisel_Avantaj_Saglar_mi\"><\/span>\n\t\t<!-- Add anchor tag for header. -->\n\t\t<a class=\"collapsed\" id=\"ea-header-195653\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse195653\" aria-controls=\"collapse195653\" href=\"#\"  aria-expanded=\"true\" tabindex=\"0\">\n\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> Limited \u015eirketlerde Pay Senedi \u00c7\u0131karmak Vergisel Avantaj Sa\u011flar m\u0131?\t\t<\/a> <!-- Close anchor tag for header. -->\n\t<span class=\"ez-toc-section-end\"><\/span><\/h3>\t<!-- Close header tag. -->\n\t<!-- Start collapsible content div. -->\n\t<div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse195653\" data-parent=\"#sp-ea-19565\" role=\"region\" aria-labelledby=\"ea-header-195653\">  <!-- Content div. -->\n\t\t<div class=\"ea-body\">\n\t\t<p style=\"margin-top: 0cm;background: white\"><span style=\"color: #3b3b3b\">Hay\u0131r, limited \u015firketlerde pay senedi \u00e7\u0131karmak, anonim \u015firketlerde oldu\u011fu gibi vergisel avantajlar sa\u011flamaz. Hissedarlar, \u015firket paylar\u0131n\u0131 devrettiklerinde herhangi bir vergisel avantajdan yararlanamazlar.<\/span><\/p>\n\t\t<\/div> <!-- Close content div. -->\n\t<\/div> <!-- Close collapse div. -->\n<\/div> <!-- Close card div. -->\n<!-- Start accordion card div. -->\n<div class=\"ea-card ea-expand sp-ea-single\">\n\t<!-- Start accordion header. -->\n\t<h3 class=\"ea-header\"><span class=\"ez-toc-section\" id=\"Limited_Sirketlerin_Anonim_Sirkete_Donusmesi_Neden_Onerilir\"><\/span>\n\t\t<!-- Add anchor tag for header. -->\n\t\t<a class=\"collapsed\" id=\"ea-header-195654\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse195654\" aria-controls=\"collapse195654\" href=\"#\"  aria-expanded=\"true\" tabindex=\"0\">\n\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> Limited \u015eirketlerin Anonim \u015eirkete D\u00f6n\u00fc\u015fmesi Neden \u00d6nerilir?\t\t<\/a> <!-- Close anchor tag for header. -->\n\t<span class=\"ez-toc-section-end\"><\/span><\/h3>\t<!-- Close header tag. -->\n\t<!-- Start collapsible content div. -->\n\t<div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse195654\" data-parent=\"#sp-ea-19565\" role=\"region\" aria-labelledby=\"ea-header-195654\">  <!-- Content div. -->\n\t\t<div class=\"ea-body\">\n\t\t<p style=\"margin-top: 0cm;background: white\"><span style=\"color: #3b3b3b\">E\u011fer bir limited \u015firketin hisselerinin sat\u0131\u015f\u0131 s\u00f6z konusuysa ve vergiden muafiyet isteniyorsa, bu hisselerin anonim \u015firket hissesi olmas\u0131 gerekti\u011fi i\u00e7in limited \u015firketlerin anonim \u015firkete d\u00f6n\u00fc\u015fmesi \u00f6nerilir. Bu d\u00f6n\u00fc\u015f\u00fcm, hisse sat\u0131\u015flar\u0131nda vergisel avantajlar sa\u011flayabilir ve hisse devir i\u015flemlerini kolayla\u015ft\u0131rabilir. Yeni kurulacak \u015firketler i\u00e7in de, hisse sat\u0131\u015f ihtimali g\u00f6z \u00f6n\u00fcnde bulundurularak, do\u011frudan anonim \u015firket olarak kurulmalar\u0131 tavsiye edilir.<\/span><\/p>\n\t\t<\/div> <!-- Close content div. -->\n\t<\/div> <!-- Close collapse div. -->\n<\/div> <!-- Close card div. -->\n<\/div>\n<\/div>\n\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id14213_ffe2ee-2f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id14213_ffe2ee-2f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id14213_ffe2ee-2f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id14213_ffe2ee-2f > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id14213_ffe2ee-2f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id14213_ffe2ee-2f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id14213_ffe2ee-2f alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column14213_539947-59 > .kt-inside-inner-col{min-height:0px;}.kadence-column14213_539947-59 > .kt-inside-inner-col,.kadence-column14213_539947-59 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column14213_539947-59 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column14213_539947-59 > .kt-inside-inner-col{flex-direction:column;}.kadence-column14213_539947-59 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column14213_539947-59 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column14213_539947-59{position:relative;}@media all and (max-width: 1024px){.kadence-column14213_539947-59 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column14213_539947-59 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column14213_539947-59\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-group alignfull has-theme-palette-8-background-color has-text-color has-background\" style=\"color:#000000\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-center has-text-color has-link-color has-large-font-size wp-elements-0446da93d38d136ca94f2fcd6a30fa7c\" style=\"color:#010b78;line-height:.9\"><strong>\u0130leti\u015fim Kurun<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-wide\" style=\"background-color:#010b78;color:#010b78\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center has-text-color has-link-color wp-elements-9ffc38f2b4985c4652bb57640f696616\" id=\"schedule-a-visit\" style=\"color:#010b78;padding-top:0;padding-bottom:0;font-size:22px;line-height:1.15\"><span class=\"ez-toc-section\" id=\"Makronet_Hisse_Senedi_Basim_Uzmanligi_Ucretsiz_Danismanlik\"><\/span><strong>Makronet Hisse Senedi Bas\u0131m Uzmanl\u0131\u011f\u0131 &amp; \u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-text-align-center\" style=\"font-size:15px\">T\u00fcrkiye\u2019nin her noktas\u0131ndaki \u015firketlere&nbsp;<strong>hisse senedi bas\u0131m\u0131<\/strong>&nbsp;konusunda profesyonel ve \u00f6zelle\u015ftirilmi\u015f \u00e7\u00f6z\u00fcmler sunuyoruz. Hizmetlerimizden yararlanmak i\u00e7in bizim ile irtibata ge\u00e7in.<br><strong>H\u0131zl\u0131 Kurumsal \u015eirket Hatt\u0131m\u0131z: 0212 565 40 75 pbx \/ 0533 350 00 83 info@makronetbasim.com<\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column14213_ad5769-11 > .kt-inside-inner-col,.kadence-column14213_ad5769-11 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column14213_ad5769-11 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column14213_ad5769-11 > .kt-inside-inner-col{flex-direction:column;}.kadence-column14213_ad5769-11 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column14213_ad5769-11 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column14213_ad5769-11{position:relative;}@media all and (max-width: 1024px){.kadence-column14213_ad5769-11 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column14213_ad5769-11 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column14213_ad5769-11\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id14213_5d6454-9f{margin-top:0px;}.kb-row-layout-id14213_5d6454-9f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id14213_5d6454-9f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id14213_5d6454-9f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:var(--global-kb-spacing-3xl, 6.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id14213_5d6454-9f > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id14213_5d6454-9f > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id14213_5d6454-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id14213_5d6454-9f alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column14213_117e19-cd > .kt-inside-inner-col{box-shadow:0px 0px 0px 0px rgba(0, 0, 0, 0.2);border-top:0px solid #010b78;border-right:0px solid #010b78;border-bottom:0px solid #010b78;border-left:0px solid #010b78;}.kadence-column14213_117e19-cd > .kt-inside-inner-col,.kadence-column14213_117e19-cd > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column14213_117e19-cd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column14213_117e19-cd > .kt-inside-inner-col{flex-direction:column;}.kadence-column14213_117e19-cd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column14213_117e19-cd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column14213_117e19-cd{position:relative;}@media all and (max-width: 1024px){.kadence-column14213_117e19-cd > .kt-inside-inner-col{border-top:0px solid #010b78;border-right:0px solid #010b78;border-bottom:0px solid #010b78;border-left:0px solid #010b78;flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column14213_117e19-cd > .kt-inside-inner-col{border-top:0px solid #010b78;border-right:0px solid #010b78;border-bottom:0px solid #010b78;border-left:0px solid #010b78;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column14213_117e19-cd\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-buttons alignwide has-custom-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-5590e8cb wp-block-buttons-is-layout-flex\" style=\"border-style:none;border-width:0px;border-radius:0px;font-size:39px\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-75 is-style-fill\"><a class=\"wp-block-button__link has-background has-text-align-center has-custom-font-size wp-element-button\" href=\"https:\/\/www.hissesenedibasim.com\/iletisim\/\" style=\"border-style:none;border-width:0px;border-radius:25px;background-color:#010b78e6;padding-top:1.25rem;padding-right:30px;padding-bottom:1.25rem;padding-left:30px;font-size:16px\">ileti\u015fim sayfas\u0131 i\u00e7in t\u0131klay\u0131n<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column14213_6cf032-df > .kt-inside-inner-col,.kadence-column14213_6cf032-df > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column14213_6cf032-df > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column14213_6cf032-df > .kt-inside-inner-col{flex-direction:column;}.kadence-column14213_6cf032-df > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column14213_6cf032-df > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column14213_6cf032-df{position:relative;}@media all and (max-width: 1024px){.kadence-column14213_6cf032-df > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column14213_6cf032-df > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column14213_6cf032-df\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-buttons alignwide has-custom-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-5590e8cb wp-block-buttons-is-layout-flex\" style=\"border-style:none;border-width:0px;border-radius:0px;font-size:39px\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-75 is-style-fill\"><a class=\"wp-block-button__link has-background has-text-align-center has-custom-font-size wp-element-button\" href=\"https:\/\/wa.me\/905333500083\" style=\"border-style:none;border-width:0px;border-radius:25px;background-color:#010b78e6;padding-top:1.25rem;padding-right:30px;padding-bottom:1.25rem;padding-left:30px;font-size:16px\" target=\"_blank\" rel=\"noopener\">whatsapp ile ileti\u015fim kurun<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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=\"Toggle Table of Content\"><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: #0a0000;color:#0a0000\" 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: #0a0000;color:#0a0000\" 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 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href=\"https:\/\/www.hissesenedibasim.com\/1\/limited-sirketler-pay-senedi-cikarabilir-mi\/#Limited_Sirketlerde_Pay_Senedi_Cikarmak_Vergisel_Avantaj_Saglar_mi\" title=\"Limited \u015eirketlerde Pay Senedi \u00c7\u0131karmak Vergisel Avantaj Sa\u011flar m\u0131?\">Limited \u015eirketlerde Pay Senedi \u00c7\u0131karmak Vergisel Avantaj Sa\u011flar m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.hissesenedibasim.com\/1\/limited-sirketler-pay-senedi-cikarabilir-mi\/#Limited_Sirketlerin_Anonim_Sirkete_Donusmesi_Neden_Onerilir\" title=\"Limited \u015eirketlerin Anonim \u015eirkete D\u00f6n\u00fc\u015fmesi Neden \u00d6nerilir?\">Limited \u015eirketlerin Anonim \u015eirkete D\u00f6n\u00fc\u015fmesi Neden \u00d6nerilir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.hissesenedibasim.com\/1\/limited-sirketler-pay-senedi-cikarabilir-mi\/#Makronet_Hisse_Senedi_Basim_Uzmanligi_Ucretsiz_Danismanlik\" title=\"Makronet Hisse Senedi Bas\u0131m Uzmanl\u0131\u011f\u0131 &amp; \u00dccretsiz Dan\u0131\u015fmanl\u0131k\">Makronet Hisse Senedi Bas\u0131m Uzmanl\u0131\u011f\u0131 &amp; \u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/a><\/li><\/ul><\/nav><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Limited \u015firketler pay senedi \u00e7\u0131karabilir mi? Yaz\u0131m\u0131z\u0131n ana konusu Limited \u015firketler \u00e7\u0131kar\u0131lan pay senetleri devredilebilir&#8230;<\/p>\n","protected":false},"author":1,"featured_media":19930,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-14213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"taxonomy_info":{"category":[{"value":2,"label":"Blog"}]},"featured_image_src_large":["https:\/\/www.hissesenedibasim.com\/1\/wp-content\/uploads\/2024\/10\/limited-sirketler-pay-senedi-cikarabilir-mi-1024x752.jpg",1024,752,true],"author_info":{"display_name":"Hisse Senedi Bas\u0131m","author_link":"https:\/\/www.hissesenedibasim.com\/1\/author\/hissesenedibasim_4148\/"},"comment_info":0,"category_info":[{"term_id":2,"name":"Blog","slug":"blog","term_group":0,"term_taxonomy_id":2,"taxonomy":"category","description":"","parent":0,"count":51,"filter":"raw","cat_ID":2,"category_count":51,"category_description":"","cat_name":"Blog","category_nicename":"blog","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/posts\/14213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/comments?post=14213"}],"version-history":[{"count":16,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/posts\/14213\/revisions"}],"predecessor-version":[{"id":21372,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/posts\/14213\/revisions\/21372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/media\/19930"}],"wp:attachment":[{"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/media?parent=14213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/categories?post=14213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hissesenedibasim.com\/1\/wp-json\/wp\/v2\/tags?post=14213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}