{"id":61239,"date":"2023-12-04T11:16:43","date_gmt":"2023-12-04T02:16:43","guid":{"rendered":"https:\/\/monolith.law\/tr\/?p=61239"},"modified":"2024-03-17T13:58:36","modified_gmt":"2024-03-17T04:58:36","slug":"business-transfer-company-split","status":"publish","type":"post","link":"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split","title":{"rendered":"\u300c\u0130\u015fletme Devri\u300d ve \u300c\u015eirket B\u00f6l\u00fcnmesi\u300dnin Bilinmesi Gereken Avantajlar\u0131 ve Dezavantajlar\u0131"},"content":{"rendered":"\n<p>\u015eirketler aras\u0131 M&amp;A ve i\u015f devralma durumlar\u0131nda, hangi y\u00f6ntemle i\u015fi devralaca\u011f\u0131n\u0131z\u0131n yap\u0131s\u0131n\u0131 g\u00f6zden ge\u00e7irmeniz gerekmektedir. Hukuki yap\u0131lar \u00e7e\u015fitlidir, ancak i\u015f devral\u0131rken genellikle &#8216;i\u015f devri&#8217; veya &#8216;\u015firket b\u00f6l\u00fcnmesi&#8217; se\u00e7eneklerini tercih edersiniz.<\/p>\n\n\n\n<p>Di\u011fer yap\u0131lar hakk\u0131nda ayr\u0131nt\u0131l\u0131 bilgi a\u015fa\u011f\u0131daki makalede bulunabilir.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/corporate\/merger-acquisition\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/corporate\/merger-acquisition[ja]<\/a><\/p>\n\n\n\n<p>\u0130\u015f devri ve \u015firket b\u00f6l\u00fcnmesi, her ikisi de yasalarla belirlenmi\u015f d\u00fczenlemelerdir ve gereken prosed\u00fcrler ayr\u0131ca belirlenmi\u015ftir. Bu nedenle, a\u015fa\u011f\u0131da i\u015f devri ve \u015firket b\u00f6l\u00fcnmesinin farklar\u0131 ve her birinin avantajlar\u0131 ve dezavantajlar\u0131 hakk\u0131nda a\u00e7\u0131klama yapaca\u011f\u0131z.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Isletme_Devri_Nedir\" title=\"\u0130\u015fletme Devri Nedir\">\u0130\u015fletme Devri 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:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Sirket_Bolunmesi_Nedir\" title=\"\u015eirket B\u00f6l\u00fcnmesi Nedir?\">\u015eirket B\u00f6l\u00fcnmesi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Isletme_Devri_ve_Sirket_Bolunmesi_Arasindaki_Fark\" title=\"\u0130\u015fletme Devri ve \u015eirket B\u00f6l\u00fcnmesi Aras\u0131ndaki Fark\">\u0130\u015fletme Devri ve \u015eirket B\u00f6l\u00fcnmesi Aras\u0131ndaki Fark<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Sirket_Hukuku_Acisindan_Organizasyonel_Yeniden_Yapilanma_Eylemi_mi\" title=\"\u015eirket Hukuku A\u00e7\u0131s\u0131ndan Organizasyonel Yeniden Yap\u0131lanma Eylemi mi?\">\u015eirket Hukuku A\u00e7\u0131s\u0131ndan Organizasyonel Yeniden Yap\u0131lanma Eylemi mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Alacaklilarin_Korunmasi_Icin_Prosedur_Gerekliligi\" title=\"Alacakl\u0131lar\u0131n Korunmas\u0131 \u0130\u00e7in Prosed\u00fcr Gereklili\u011fi\">Alacakl\u0131lar\u0131n Korunmas\u0131 \u0130\u00e7in Prosed\u00fcr Gereklili\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Istihdam_Iliskisinin_Devri\" title=\"\u0130stihdam \u0130li\u015fkisinin Devri\">\u0130stihdam \u0130li\u015fkisinin Devri<\/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:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Isletme_Devri_ve_Sirket_Bolunmesinin_Avantajlari_ve_Dezavantajlari\" title=\"\u0130\u015fletme Devri ve \u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131 ve Dezavantajlar\u0131\">\u0130\u015fletme Devri ve \u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131 ve Dezavantajlar\u0131<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Isletme_Devrinin_Avantajlari_ve_Dezavantajlari\" title=\"\u0130\u015fletme Devrinin Avantajlar\u0131 ve Dezavantajlar\u0131\">\u0130\u015fletme Devrinin Avantajlar\u0131 ve Dezavantajlar\u0131<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Isletme_Devrinin_Avantajlari\" title=\"\u0130\u015fletme Devrinin Avantajlar\u0131\">\u0130\u015fletme Devrinin Avantajlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Isletme_Devrinin_Dezavantajlari\" title=\"\u0130\u015fletme Devrinin Dezavantajlar\u0131\">\u0130\u015fletme Devrinin Dezavantajlar\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Sirket_Bolunmesinin_Avantajlari_ve_Dezavantajlari\" title=\"\u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131 ve Dezavantajlar\u0131\">\u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131 ve Dezavantajlar\u0131<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Sirket_Bolunmesinin_Avantajlari\" title=\"\u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131\">\u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Sirket_Bolunmesinin_Dezavantajlari\" title=\"\u015eirket B\u00f6l\u00fcnmesinin Dezavantajlar\u0131\">\u015eirket B\u00f6l\u00fcnmesinin Dezavantajlar\u0131<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/business-transfer-company-split\/#Ozet\" title=\"\u00d6zet\">\u00d6zet<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Devri_Nedir\"><\/span>\u0130\u015fletme Devri Nedir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletme devri, bir \u015firketin i\u015flerinin bir k\u0131sm\u0131n\u0131 veya tamam\u0131n\u0131 \u00fc\u00e7\u00fcnc\u00fc bir tarafa devretme i\u015flemidir.<\/p>\n\n\n\n<p>\u0130\u015fletme devri, \u015firket birle\u015fmeleri gibi \u015firketin varl\u0131klar\u0131n\u0131 ve bor\u00e7lar\u0131n\u0131 topluca devralan bir i\u015flem de\u011fildir, aksine sat\u0131c\u0131 \u015firketin varl\u0131klar\u0131, bor\u00e7lar\u0131, ticari durumu vb. tek tek s\u00f6zle\u015fmelerle devredilir. Bu nedenle, i\u015fletme devri, bireysel sat\u0131\u015f s\u00f6zle\u015fmelerinin bir araya geldi\u011fi bir i\u015flem olarak kabul edilebilir.<\/p>\n\n\n\n<p>Ayr\u0131ca, i\u015fletme devri durumunda, varl\u0131klar\u0131n bir k\u0131sm\u0131n\u0131 devretmeyip sat\u0131c\u0131 \u015firketin elinde tutmak gibi esnek \u00e7\u00f6z\u00fcmler m\u00fcmk\u00fcn olabilir.<\/p>\n\n\n\n<p>Ger\u00e7ek i\u015fletme devri i\u015flemleri hakk\u0131nda daha ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in a\u015fa\u011f\u0131daki makaleye g\u00f6z atabilirsiniz.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/corporate\/virtual-youtuber-ma\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/corporate\/virtual-youtuber-ma[ja]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Bolunmesi_Nedir\"><\/span>\u015eirket B\u00f6l\u00fcnmesi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket b\u00f6l\u00fcnmesi, bir anonim \u015firket veya birle\u015fik \u015firketin i\u015flerinin, hak ve y\u00fck\u00fcml\u00fcl\u00fcklerinin tamam\u0131n\u0131n veya bir k\u0131sm\u0131n\u0131n, al\u0131c\u0131 \u015firkete genel olarak devredilmesi anlam\u0131na gelir.<\/p>\n\n\n\n<p>Genel olarak devredilmesi, \u015firket b\u00f6l\u00fcnmesinin \u00f6zelli\u011fidir ve \u015firket b\u00f6l\u00fcnmesi durumunda, i\u015f veya varl\u0131klar i\u00e7in ayr\u0131 ayr\u0131 al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda sat\u0131\u015f s\u00f6zle\u015fmeleri vb. yap\u0131lmas\u0131na gerek yoktur.<\/p>\n\n\n\n<p>\u015eirket b\u00f6l\u00fcnmesi, a\u015fa\u011f\u0131daki iki t\u00fcrde olabilir:<\/p>\n\n\n\n<ul>\n<li>Yeni Kurulu\u015f B\u00f6l\u00fcnmesi<\/li>\n\n\n\n<li>Emilme B\u00f6l\u00fcnmesi<\/li>\n<\/ul>\n\n\n\n<p>Yeni kurulu\u015f b\u00f6l\u00fcnmesi, al\u0131c\u0131 \u015firketin yeni kuruldu\u011fu durumu ifade eder. Di\u011fer yandan, emilme b\u00f6l\u00fcnmesi, al\u0131c\u0131 \u015firketin zaten mevcut bir \u015firket oldu\u011fu durumdur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Devri_ve_Sirket_Bolunmesi_Arasindaki_Fark\"><\/span>\u0130\u015fletme Devri ve \u015eirket B\u00f6l\u00fcnmesi Aras\u0131ndaki Fark<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2020\/11\/business-transfer-company-split2.jpg\" alt=\"\" class=\"wp-image-25923\" \/><\/figure>\n\n\n\n<p>\u0130\u015fletme devri ve \u015firket b\u00f6l\u00fcnmesi, her ikisi de M&amp;A gibi i\u015fletme devralma durumlar\u0131nda kullan\u0131lan yap\u0131lar olup, bir i\u015fletmeden devralma i\u015flemi ger\u00e7ekle\u015ftirecek i\u015fletmeye i\u015f veya varl\u0131klar\u0131n transfer edilmesi etkisine sahiptir. Ancak, her ikisi aras\u0131nda a\u015fa\u011f\u0131daki gibi farkl\u0131l\u0131klar bulunmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Hukuku_Acisindan_Organizasyonel_Yeniden_Yapilanma_Eylemi_mi\"><\/span>\u015eirket Hukuku A\u00e7\u0131s\u0131ndan Organizasyonel Yeniden Yap\u0131lanma Eylemi mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015fletme devri, bireysel bir i\u015flem olup, \u015firket hukuku a\u00e7\u0131s\u0131ndan bir &#8220;organizasyonel yeniden yap\u0131lanma eylemi&#8221; de\u011fildir. Buna kar\u015f\u0131l\u0131k, \u015firket b\u00f6l\u00fcnmesi, \u015firket hukuku a\u00e7\u0131s\u0131ndan bir &#8220;organizasyonel yeniden yap\u0131lanma eylemi&#8221;dir.<\/p>\n\n\n\n<p>\u015eirket hukuku a\u00e7\u0131s\u0131ndan bir organizasyonel yeniden yap\u0131lanma durumunda, bir s\u00f6zle\u015fme ile devreden \u015firketin i\u015fletmesi veya varl\u0131klar\u0131 toplu olarak devral\u0131n\u0131r. Buna kapsaml\u0131 devir denir.<\/p>\n\n\n\n<p>Buna kar\u015f\u0131l\u0131k, i\u015fletme devri gibi bir organizasyonel yeniden yap\u0131lanma eylemi olmayan durumlarda, her bir i\u015fletme veya varl\u0131\u011f\u0131n ayr\u0131 ayr\u0131 s\u00f6zle\u015fmelerle devredilmesi gerekmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Alacaklilarin_Korunmasi_Icin_Prosedur_Gerekliligi\"><\/span>Alacakl\u0131lar\u0131n Korunmas\u0131 \u0130\u00e7in Prosed\u00fcr Gereklili\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirket b\u00f6l\u00fcnmesi gibi \u015firket hukuku a\u00e7\u0131s\u0131ndan bir organizasyonel yeniden yap\u0131lanma eylemi oldu\u011funda, alacakl\u0131lar\u0131n her birinin onay\u0131 al\u0131nmadan m\u00fclkiyet vb. toplu olarak devredilir. Bu nedenle, organizasyonel yeniden yap\u0131lanmay\u0131 ger\u00e7ekle\u015ftirece\u011fini alacakl\u0131lara \u00f6nceden bildirmek ve alacakl\u0131lar\u0131n itirazlar\u0131n\u0131 kabul etmek i\u00e7in bir prosed\u00fcr yasal olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p>Buna kar\u015f\u0131l\u0131k, i\u015fletme devri durumunda, alacakl\u0131lar\u0131n itirazlar\u0131n\u0131 kabul etme prosed\u00fcr\u00fc gerekli olmamakla birlikte, her bir devir s\u00f6zle\u015fmesi s\u0131ras\u0131nda alacakl\u0131lardan bireysel onay al\u0131nmas\u0131 gerekmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istihdam_Iliskisinin_Devri\"><\/span>\u0130stihdam \u0130li\u015fkisinin Devri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015fletme devri durumunda, bireysel devir s\u00f6zle\u015fmelerinin gereklili\u011fi, istihdam s\u00f6zle\u015fmeleri i\u00e7in de bir istisna de\u011fildir. \u0130stihdam s\u00f6zle\u015fmesini al\u0131c\u0131ya devretmek istiyorsan\u0131z, al\u0131c\u0131 i\u015fletmenin \u00e7al\u0131\u015fanlarla bireysel istihdam s\u00f6zle\u015fmeleri yapmas\u0131 gerekmektedir.<\/p>\n\n\n\n<p>Buna kar\u015f\u0131l\u0131k, \u015firket b\u00f6l\u00fcnmesi durumunda, sat\u0131c\u0131 \u015firketin varl\u0131klar\u0131n\u0131n vb. toplu olarak devredilmesi niteli\u011fi gere\u011fi, istihdam s\u00f6zle\u015fmeleri de yeniden yap\u0131lmadan, al\u0131c\u0131ya istihdam s\u00f6zle\u015fmeleri devredilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Devri_ve_Sirket_Bolunmesinin_Avantajlari_ve_Dezavantajlari\"><\/span>\u0130\u015fletme Devri ve \u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131 ve Dezavantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yukar\u0131da g\u00f6rd\u00fc\u011f\u00fcm\u00fcz gibi, i\u015fletme devri ve \u015firket b\u00f6l\u00fcnmesi aras\u0131nda prosed\u00fcrel farkl\u0131l\u0131klar bulunmaktad\u0131r. Ger\u00e7ekten bir birle\u015fme ve sat\u0131n alma (M&amp;A) durumunu de\u011ferlendirirken, hangi se\u00e7ene\u011fin uygulanmas\u0131 gerekti\u011fine karar vermek i\u00e7in, her birinin avantajlar\u0131n\u0131 ve dezavantajlar\u0131n\u0131 anlamak \u00f6nemlidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Devrinin_Avantajlari_ve_Dezavantajlari\"><\/span>\u0130\u015fletme Devrinin Avantajlar\u0131 ve Dezavantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00d6ncelikle, i\u015fletme devrinin avantajlar\u0131 ve dezavantajlar\u0131 hakk\u0131nda ayr\u0131 ayr\u0131 a\u00e7\u0131klama yapaca\u011f\u0131m.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Devrinin_Avantajlari\"><\/span>\u0130\u015fletme Devrinin Avantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2020\/11\/business-transfer-company-split2-1.jpg\" alt=\"\" class=\"wp-image-25933\" \/><\/figure>\n\n\n\n<p>\u0130\u015fletme devrinin avantaj\u0131, devral\u0131nacak i\u015fletmenin se\u00e7ilebilir olmas\u0131d\u0131r. Bu nedenle, halef eksikli\u011fi olan k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmelerde, i\u015fletme devri ile i\u015fletmenin bir k\u0131sm\u0131n\u0131 ba\u015fka bir \u015firkete devrederek \u015firket b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc kademeli olarak k\u00fc\u00e7\u00fcltme olana\u011f\u0131 bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Bu durumda, \u015firketin i\u015fletme y\u00fck\u00fcn\u00fcn az oldu\u011fu i\u015fletmeleri b\u0131rakarak ince ayarlamalar yapabilme olana\u011f\u0131, i\u015fletme devrinin bir avantaj\u0131d\u0131r.<\/p>\n\n\n\n<p>K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmelerin i\u015fletme devri durumlar\u0131 d\u0131\u015f\u0131nda, gelecekteki potansiyeli olan ancak kendi \u015firketinde tam olarak de\u011ferlendirilemeyen bir i\u015fletmeyi, finansal g\u00fcc\u00fc olan ve sinerji etkisi beklenen bir \u015firkete devretme gibi durumlar da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Devrinin_Dezavantajlari\"><\/span>\u0130\u015fletme Devrinin Dezavantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u0130\u015fletme devri kullan\u0131l\u0131rken, vergilendirme ve bor\u00e7lar\u0131n i\u015flemi konusunda dikkatli olunmal\u0131d\u0131r. Bunun nedeni, i\u015fletme devrinin varl\u0131klar\u0131, bor\u00e7lar\u0131, s\u00f6zle\u015fme durumlar\u0131n\u0131 vb. bireysel olarak devralmas\u0131 nedeniyle vergilendirme ve bor\u00e7lar\u0131n karma\u015f\u0131kla\u015fma e\u011filiminde olmas\u0131d\u0131r.<\/p>\n\n\n\n<p>Vergilendirme i\u015flemi ile ilgili olarak, devredilen varl\u0131klardan bor\u00e7lar\u0131n \u00e7\u0131kar\u0131lmas\u0131 sonucu pozitif bir miktar elde edilirse, sat\u0131c\u0131 i\u00e7in kurumlar vergisi m\u00fckellefi olabilir. Ayr\u0131ca, normal sat\u0131\u015f s\u00f6zle\u015fmeleri gibi, KDV de vergilendirilir.<\/p>\n\n\n\n<p>Ayr\u0131ca, i\u015fletme devrinde, sadece i\u015fletme ile ilgili varl\u0131klar devredilir ve bor\u00e7lar sat\u0131c\u0131 \u015firkette kalabilir. Ancak, genellikle her bir alacakl\u0131dan ayr\u0131 ayr\u0131 onay almak gereklidir. \u00d6zellikle borcun bir finans kurulu\u015fundan al\u0131nan kredi oldu\u011fu durumlarda, bor\u00e7 devralma s\u00f6z konusu oldu\u011funda, finans kurulu\u015funun onay\u0131 olmadan devralma m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n\n\n\n<p>Bu \u015fekilde, i\u015fletme devrinde, devral\u0131nacak varl\u0131klar\u0131 ve bor\u00e7lar\u0131 esnek bir \u015fekilde se\u00e7me avantaj\u0131n\u0131n yan\u0131 s\u0131ra, devralma i\u015flemlerinin karma\u015f\u0131kla\u015fma e\u011filiminde olmas\u0131 bir dezavantajd\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Bolunmesinin_Avantajlari_ve_Dezavantajlari\"><\/span>\u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131 ve Dezavantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eimdi, \u015firket b\u00f6l\u00fcnmesinin avantajlar\u0131 ve dezavantajlar\u0131 hakk\u0131nda a\u00e7\u0131klama yapaca\u011f\u0131m.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Bolunmesinin_Avantajlari\"><\/span>\u015eirket B\u00f6l\u00fcnmesinin Avantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u015eirket b\u00f6l\u00fcnmesi durumunda, sat\u0131c\u0131 \u015firketin sahip oldu\u011fu alacaklar ve bor\u00e7lar, devralan taraf\u0131na toplu olarak devredilir. Bu nedenle, her bir s\u00f6zle\u015fme i\u00e7in alacakl\u0131lar\u0131n onay\u0131n\u0131 almak gibi karma\u015f\u0131k i\u015flemler gerekli olmaz. Devredilen haklar ve y\u00fck\u00fcml\u00fcl\u00fckler aras\u0131nda \u00e7al\u0131\u015fanlarla yap\u0131lan i\u015f s\u00f6zle\u015fmeleri de bulunur, bu nedenle her bir \u00e7al\u0131\u015fanla yeniden i\u015f s\u00f6zle\u015fmesi yapmak gerekli olmaz.<\/p>\n\n\n\n<p>Ayr\u0131ca, \u015firket b\u00f6l\u00fcnmesi durumunda, devir bedeli olarak al\u0131c\u0131n\u0131n \u015firket hisseleri kullan\u0131labilir. Bu sayede, al\u0131c\u0131, nakit para haz\u0131rlamadan i\u015fletmeyi devralabilir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Bolunmesinin_Dezavantajlari\"><\/span>\u015eirket B\u00f6l\u00fcnmesinin Dezavantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u015eirket b\u00f6l\u00fcnmesi ile devir kazanc\u0131 elde edildi\u011finde, bu kazan\u00e7 \u00fczerinden kurumlar vergisi al\u0131n\u0131r. Ancak, belirli ko\u015fullar (uygunluk gereksinimleri) kar\u015f\u0131land\u0131\u011f\u0131nda, devir kazanc\u0131 \u00fczerinden vergi al\u0131nmaz gibi \u00f6zel durumlar da vard\u0131r.<\/p>\n\n\n\n<p>Bu nedenle, \u015firket b\u00f6l\u00fcnmesi ger\u00e7ekle\u015ftirilirken, m\u00fcmk\u00fcn oldu\u011funca uygunluk gereksinimlerini kar\u015f\u0131layacak \u015fekilde devir yap\u0131lmas\u0131 gerekmektedir, ancak bu do\u011frulama ve onay gibi i\u015flemler zaman al\u0131r ve bu, \u015firket b\u00f6l\u00fcnmesinin bir dezavantaj\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ozet\"><\/span>\u00d6zet<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M&amp;A gibi i\u015f devralma s\u00fcre\u00e7lerini d\u00fc\u015f\u00fcnen \u015firket y\u00f6neticileri ve M&amp;A sorumlular\u0131n\u0131n, her bir yap\u0131lanman\u0131n temel i\u00e7eri\u011fini ve farkl\u0131l\u0131klar\u0131n\u0131 anlamalar\u0131 gerekmektedir.<\/p>\n\n\n\n<p>Yine de, ger\u00e7ekte gereken prosed\u00fcrler olduk\u00e7a karma\u015f\u0131kt\u0131r. Ayr\u0131ca, b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015f devirleri ve \u015firket b\u00f6l\u00fcnmelerinde, riskleri \u00f6nlemek i\u00e7in hukuki ve muhasebe\/vergi denetimleri (due diligence) ka\u00e7\u0131n\u0131lmazd\u0131r.<\/p>\n\n\n\n<p>Bu nedenle, ger\u00e7ekten i\u015f devri veya \u015firket b\u00f6l\u00fcnmesi uygulamaya koymak isteyenlerin, erken bir a\u015famada bir avukata dan\u0131\u015fmalar\u0131n\u0131 \u00f6neririz. Ayr\u0131ca, muhasebe ve vergi konular\u0131nda genellikle bir sertifikal\u0131 muhasebeci veya vergi dan\u0131\u015fman\u0131n\u0131n kat\u0131l\u0131m\u0131 gerekmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u015eirketler aras\u0131 M&amp;A ve i\u015f devralma durumlar\u0131nda, hangi y\u00f6ntemle i\u015fi devralaca\u011f\u0131n\u0131z\u0131n yap\u0131s\u0131n\u0131 g\u00f6zden ge\u00e7irmeniz gerekmektedir. Hukuki yap\u0131lar \u00e7e\u015fitlidir, ancak i\u015f devral\u0131rken genellikle &#8216;i\u015f  [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":64211,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,27],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61239"}],"collection":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/comments?post=61239"}],"version-history":[{"count":4,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61239\/revisions"}],"predecessor-version":[{"id":64212,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61239\/revisions\/64212"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media\/64211"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media?parent=61239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/categories?post=61239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/tags?post=61239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}