{"id":9108,"date":"2026-09-30T10:00:00","date_gmt":"2026-09-30T07:00:00","guid":{"rendered":"https:\/\/bexdore.com\/blog\/?p=9108"},"modified":"2026-09-30T10:00:00","modified_gmt":"2026-09-30T07:00:00","slug":"almanyada-sirket-kurma-gmbh-rehberi","status":"publish","type":"post","link":"https:\/\/bexdore.com\/blog\/almanyada-sirket-kurma-gmbh-rehberi\/","title":{"rendered":"Almanya&#8217;da \u015eirket Kurma: GmbH Kurulu\u015f Rehberi (Sermaye, Noter, Handelsregister)"},"content":{"rendered":"\n<div class=\"summary\"><strong class=\"t\">K\u0131sa cevap<\/strong><ul><li>Almanya&#8217;da en yayg\u0131n sermaye \u015firketi t\u00fcr\u00fc <strong>GmbH<\/strong>&#8216;d\u0131r; asgari esas sermaye <strong>25.000 \u20ac<\/strong>, tescil i\u00e7in en az <strong>12.500 \u20ac<\/strong>&#8216;nun \u00f6denmi\u015f olmas\u0131 gerekir.<\/li><li>Kurulu\u015f <strong>noter<\/strong> \u00f6n\u00fcnde yap\u0131l\u0131r; nakdi kurulu\u015flarda noterlerin video sistemiyle online kurulu\u015f da m\u00fcmk\u00fcnd\u00fcr.<\/li><li>\u015eirket, <strong>Handelsregister<\/strong> (ticaret sicili) kayd\u0131yla t\u00fczel ki\u015filik kazan\u0131r; ard\u0131ndan Gewerbe ve Finanzamt kay\u0131tlar\u0131 yap\u0131l\u0131r.<\/li><li>Toplam vergi y\u00fck\u00fc (kurumlar vergisi + dayan\u0131\u015fma pay\u0131 + ticaret vergisi) bulunulan \u015fehre g\u00f6re genellikle <strong>%30 civar\u0131ndad\u0131r<\/strong>; kurumlar vergisi 2028&#8217;den itibaren kademeli olarak d\u00fc\u015f\u00fcr\u00fclecek.<\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Almanya, Avrupa&#8217;n\u0131n en b\u00fcy\u00fck ekonomisi ve en b\u00fcy\u00fck e-ticaret pazarlar\u0131ndan biri. Alman m\u00fc\u015fterilerin yerel \u015firketlere duydu\u011fu g\u00fcven, B2B sat\u0131\u015flarda ve kamu ihalelerinde avantaj sa\u011flar. Bu nedenle Avrupa&#8217;ya a\u00e7\u0131lmak isteyen T\u00fcrk \u00fcreticiler, ihracat\u00e7\u0131lar ve teknoloji \u015firketleri i\u00e7in <strong>Almanya&#8217;da \u015firket kurma<\/strong> s\u0131k de\u011ferlendirilen bir se\u00e7enektir. Bu rehberde GmbH kurulu\u015funu ad\u0131m ad\u0131m anlat\u0131yoruz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Almanya&#8217;da hangi \u015firket t\u00fcrleri var?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 giri\u015fimcilerin en \u00e7ok tercih etti\u011fi iki s\u0131n\u0131rl\u0131 sorumlu yap\u0131 GmbH ve onun &#8220;mini&#8221; versiyonu olan UG (haftungsbeschr\u00e4nkt)&#8217;dir. Bunlar\u0131n d\u0131\u015f\u0131nda \u015fah\u0131s \u015firketi (Einzelunternehmen), \u015fah\u0131s ortakl\u0131klar\u0131 (GbR, OHG, KG) ve T\u00fcrk \u015firketinin Almanya \u015fubesi (Zweigniederlassung) gibi se\u00e7enekler de bulunur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GmbH ile UG aras\u0131ndaki farklar\u0131 ve hangisinin size uygun oldu\u011funu <a href=\"https:\/\/bexdore.com\/blog\/gmbh-mi-ug-mi\/\">GmbH m\u0131 UG mi?<\/a> rehberimizde detayl\u0131 kar\u015f\u0131la\u015ft\u0131rd\u0131k.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Yabanc\u0131lar Almanya&#8217;da GmbH kurabilir mi?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Evet. GmbH&#8217;nin ortaklar\u0131 ve genel m\u00fcd\u00fcr\u00fc (Gesch\u00e4ftsf\u00fchrer) T\u00fcrk vatanda\u015f\u0131 olabilir ve T\u00fcrkiye&#8217;de ya\u015fayabilir. \u015eirket kurmak i\u00e7in Almanya&#8217;da oturum izni \u015fart de\u011fildir. Ancak genel m\u00fcd\u00fcr\u00fcn Almanya&#8217;ya gelip \u015firkette fiilen \u00e7al\u0131\u015fmas\u0131 uygun bir oturum\/\u00e7al\u0131\u015fma izni gerektirir. Ayr\u0131ca Alman bankalar\u0131 ve vergi dairesi, \u015firketin fiilen nereden y\u00f6netildi\u011fine dikkat eder; y\u00f6netim tamamen T\u00fcrkiye&#8217;den yap\u0131l\u0131yorsa vergisel ikametgah konusu ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ad\u0131m ad\u0131m GmbH kurulu\u015fu<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u015eirket ad\u0131 ve faaliyet konusu<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket ad\u0131 (Firma), ayn\u0131 b\u00f6lgedeki \u015firketlerle kar\u0131\u015fmamal\u0131 ve &#8220;GmbH&#8221; ibaresini i\u00e7ermelidir. Ad i\u00e7in yerel ticaret ve sanayi odas\u0131 (IHK) \u00f6n kontrol\u00fc faydal\u0131d\u0131r. Faaliyet konusu (Unternehmensgegenstand) net yaz\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u015eirket s\u00f6zle\u015fmesi (Gesellschaftsvertrag)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ortak say\u0131s\u0131 en fazla \u00fc\u00e7 ve genel m\u00fcd\u00fcr bir ki\u015fiyse, maliyeti d\u00fc\u015f\u00fcren standart <strong>Musterprotokoll<\/strong> kullan\u0131labilir. Daha karma\u015f\u0131k ortakl\u0131k yap\u0131lar\u0131nda (farkl\u0131 oy haklar\u0131, devir k\u0131s\u0131tlamalar\u0131 vb.) bireysel s\u00f6zle\u015fme haz\u0131rlan\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Noter i\u015flemleri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket s\u00f6zle\u015fmesi noter taraf\u0131ndan onaylan\u0131r. Almanca bilmeyen ortaklar i\u00e7in yeminli terc\u00fcman gerekebilir. 2022&#8217;den bu yana nakdi sermayeyle kurulan GmbH&#8217;ler, Federal Noterler Odas\u0131&#8217;n\u0131n video g\u00f6r\u00fc\u015fme sistemi \u00fczerinden <strong>tamamen online<\/strong> da kurulabilir; kimlik do\u011frulama i\u00e7in uygun elektronik kimlik veya pasaport s\u00fcre\u00e7leri gerekir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Banka hesab\u0131 ve sermaye yat\u0131rma<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kurulu\u015f a\u015famas\u0131ndaki \u015firket (GmbH i.G.) ad\u0131na banka hesab\u0131 a\u00e7\u0131l\u0131r ve sermayenin en az yar\u0131s\u0131 (25.000 \u20ac i\u00e7in 12.500 \u20ac) yat\u0131r\u0131l\u0131r. Banka, sermayenin yat\u0131r\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren bir belge verir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Handelsregister tescili<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Noter, tescil ba\u015fvurusunu elektronik olarak ticaret siciline iletir. Tescille birlikte GmbH t\u00fczel ki\u015filik kazan\u0131r ve s\u0131n\u0131rl\u0131 sorumluluk ba\u015flar. S\u00fcre mahkemeye ve evrak\u0131n eksiksizli\u011fine g\u00f6re birka\u00e7 g\u00fcn ile birka\u00e7 hafta aras\u0131nda de\u011fi\u015fir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Gewerbeanmeldung ve Finanzamt kayd\u0131<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin bulundu\u011fu belediyeye ticari faaliyet bildirimi (Gewerbeanmeldung) yap\u0131l\u0131r. Vergi dairesine ELSTER \u00fczerinden &#8220;Fragebogen zur steuerlichen Erfassung&#8221; (vergi kay\u0131t anketi) g\u00f6nderilerek vergi numaras\u0131 (Steuernummer) ve gerekiyorsa KDV kimlik numaras\u0131 (USt-IdNr.) al\u0131n\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. \u015eeffafl\u0131k sicili (Transparenzregister)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin nihai faydalan\u0131c\u0131lar\u0131 (wirtschaftlich Berechtigte) \u015feffafl\u0131k siciline bildirilmelidir. Bu y\u00fck\u00fcml\u00fcl\u00fck \u00e7o\u011fu zaman g\u00f6zden ka\u00e7ar ve para cezas\u0131na konu olabilir.<\/p>\n\n\n\n<div class=\"bx-cta\"><strong>Almanya&#8217;da GmbH veya UG kural\u0131m<\/strong><p>\u015eirket s\u00f6zle\u015fmesi, noter koordinasyonu, Handelsregister tescili, Finanzamt kayd\u0131 ve Alman banka hesab\u0131 dan\u0131\u015fmanl\u0131\u011f\u0131. Ba\u015flang\u0131\u00e7 fiyat\u0131 \u20ac499.<\/p><a href=\"https:\/\/bexdore.com\/almanya-sirket-kurma\">Almanya \u015eirket Kurma \u2192<\/a><a class=\"alt\" href=\"https:\/\/bexdore.com\/iletisim\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Almanya&#8217;da \u015firket kurma maliyeti<\/h2>\n\n\n\n<div class=\"tbl\"><table><thead><tr><th>Kalem<\/th><th>Yakla\u015f\u0131k tutar<\/th><\/tr><\/thead><tbody><tr><td>Esas sermaye (\u015firkette kal\u0131r, harcanabilir)<\/td><td>25.000 \u20ac (tescilde en az 12.500 \u20ac \u00f6denmi\u015f)<\/td><\/tr><tr><td>Noter ve ticaret sicili masraflar\u0131 (Musterprotokoll ile)<\/td><td>Genellikle birka\u00e7 y\u00fcz \u20ac ile 1.000 \u20ac aras\u0131<\/td><\/tr><tr><td>Bireysel \u015firket s\u00f6zle\u015fmesi ile noter masraflar\u0131<\/td><td>Daha y\u00fcksek; s\u00f6zle\u015fmenin kapsam\u0131na g\u00f6re<\/td><\/tr><tr><td>Gewerbeanmeldung<\/td><td>Belediyeye g\u00f6re de\u011fi\u015fen d\u00fc\u015f\u00fck bir har\u00e7<\/td><\/tr><tr><td>Terc\u00fcman (gerekirse)<\/td><td>S\u00fcreye g\u00f6re<\/td><\/tr><tr><td>Y\u0131ll\u0131k muhasebe ve bilan\u00e7o (Steuerberater)<\/td><td>\u0130\u015flem hacmine g\u00f6re<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"note wp-block-paragraph\">Esas sermaye bir masraf de\u011fildir; \u015firketin hesab\u0131nda kal\u0131r ve kurulu\u015ftan sonra \u015firket faaliyetleri i\u00e7in kullan\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GmbH&#8217;nin vergileri<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kurumlar vergisi (K\u00f6rperschaftsteuer):<\/strong> %15. Temmuz 2025&#8217;te y\u00fcr\u00fcrl\u00fc\u011fe giren d\u00fczenlemeyle oran 2028&#8217;den itibaren her y\u0131l 1 puan d\u00fc\u015f\u00fcr\u00fclerek 2032&#8217;de %10&#8217;a inecek.<\/li>\n\n<li><strong>Dayan\u0131\u015fma pay\u0131 (Solidarit\u00e4tszuschlag):<\/strong> Kurumlar vergisinin %5,5&#8217;i (efektif yakla\u015f\u0131k %0,825).<\/li>\n\n<li><strong>Ticaret vergisi (Gewerbesteuer):<\/strong> Belediyenin belirledi\u011fi \u00e7arpana (Hebesatz) g\u00f6re de\u011fi\u015fir; b\u00fcy\u00fck \u015fehirlerde genellikle %14 ile %17 aras\u0131.<\/li>\n\n<li><strong>KDV (Umsatzsteuer):<\/strong> Standart oran %19, indirimli oran %7.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sonu\u00e7 olarak bug\u00fcn k\u00e2r \u00fczerindeki toplam y\u00fck \u00e7o\u011fu \u015fehirde yakla\u015f\u0131k <strong>%30<\/strong> civar\u0131ndad\u0131r. K\u00e2r da\u011f\u0131t\u0131m\u0131nda ise ortaklar\u0131n durumuna g\u00f6re stopaj ve \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 h\u00fck\u00fcmleri devreye girer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Y\u0131ll\u0131k y\u00fck\u00fcml\u00fcl\u00fckler<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u00c7ift tarafl\u0131 kay\u0131t usul\u00fcne g\u00f6re defter tutma<\/li>\n\n<li>Y\u0131ll\u0131k bilan\u00e7o (Jahresabschluss) haz\u0131rlanmas\u0131 ve Unternehmensregister&#8217;da yay\u0131mlanmas\u0131<\/li>\n\n<li>Kurumlar vergisi, ticaret vergisi ve KDV beyannameleri<\/li>\n\n<li>KDV \u00f6n bildirimleri (Umsatzsteuer-Voranmeldung) \u2014 genellikle ayl\u0131k veya \u00fc\u00e7 ayl\u0131k<\/li>\n\n<li>Ortaklar kurulu kararlar\u0131 ve k\u00e2r da\u011f\u0131t\u0131m kararlar\u0131n\u0131n kay\u0131t alt\u0131na al\u0131nmas\u0131<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Muhasebe s\u00fcre\u00e7lerinizi T\u00fcrk\u00e7e y\u00f6netmek i\u00e7in <a href=\"https:\/\/bexdore.com\/almanya-muhasebe\">Almanya muhasebe<\/a> hizmetimizi inceleyebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k sorulan sorular<\/h2>\n\n\n\n<div class=\"faq\"><details><summary>Almanya&#8217;da GmbH kurmak i\u00e7in Almanya&#8217;ya gitmem gerekir mi?<\/summary><div>Nakdi sermayeli kurulu\u015flarda noterin video sistemiyle online kurulu\u015f m\u00fcmk\u00fcnd\u00fcr. Ancak banka hesab\u0131 a\u00e7\u0131l\u0131\u015f\u0131 ve baz\u0131 kimlik do\u011frulama ad\u0131mlar\u0131 bankaya g\u00f6re fiziksel g\u00f6r\u00fc\u015fme gerektirebilir.<\/div><\/details><details><summary>25.000 \u20ac sermayeyi hemen yat\u0131rmak zorunda m\u0131y\u0131m?<\/summary><div>Tescil i\u00e7in sermayenin en az yar\u0131s\u0131n\u0131n, yani 12.500 \u20ac&#8217;nun yat\u0131r\u0131lm\u0131\u015f olmas\u0131 yeterlidir. Kalan tutar daha sonra \u015firket karar\u0131yla talep edilebilir.<\/div><\/details><details><summary>Almanya&#8217;da \u015firket kurmak ne kadar s\u00fcrer?<\/summary><div>Belgeler haz\u0131rsa noter randevusundan ticaret sicili tesciline kadar s\u00fcre\u00e7 genellikle 1\u20134 hafta s\u00fcrer. Vergi numaras\u0131n\u0131n verilmesi ise vergi dairesine g\u00f6re birka\u00e7 hafta alabilir.<\/div><\/details><details><summary>T\u00fcrkiye&#8217;deki \u015firketim Almanya&#8217;da \u015fube a\u00e7abilir mi?<\/summary><div>Evet. T\u00fcrk \u015firketi Almanya&#8217;da \u015fube (Zweigniederlassung) a\u00e7abilir. Ancak \u015fubenin bor\u00e7lar\u0131ndan ana \u015firket do\u011frudan sorumludur; s\u0131n\u0131rl\u0131 sorumluluk isteniyorsa GmbH veya UG daha uygundur.<\/div><\/details><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Almanya&#8217;da GmbH kurmak i\u00e7in 25.000 \u20ac sermaye, noter onay\u0131 ve ticaret sicili tescili gerekir. T\u00fcrkiye&#8217;den kurulu\u015f ad\u0131mlar\u0131, maliyetler, vergiler ve 2028&#8217;de ba\u015flayacak kurumlar vergisi indirimi bu rehberde.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[37,40,38,39,41],"class_list":["post-9108","post","type-post","status-publish","format-standard","hentry","category-almanya","tag-almanya-sirket-kurma","tag-finanzamt","tag-gmbh","tag-handelsregister","tag-noter"],"_links":{"self":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts\/9108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/comments?post=9108"}],"version-history":[{"count":0,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts\/9108\/revisions"}],"wp:attachment":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/media?parent=9108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/categories?post=9108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/tags?post=9108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}