{"id":56081,"date":"2026-09-04T09:57:26","date_gmt":"2026-09-04T07:57:26","guid":{"rendered":"https:\/\/www.nzp.de\/?post_type=notable_case&#038;p=56081"},"modified":"2026-09-04T09:57:26","modified_gmt":"2026-09-04T07:57:26","slug":"cross-border-merger-of-hungarian-subsidiary-into-german-parent-company","status":"publish","type":"notable_case","link":"https:\/\/www.nzp.de\/tr\/notable_case\/cross-border-merger-of-hungarian-subsidiary-into-german-parent-company\/","title":{"rendered":"S\u0131n\u0131r \u00d6tesi Dikey Birle\u015fme: Macar \u0130\u015ftirak ile Alman Holding \u015eirketi"},"content":{"rendered":"<p style=\"font-weight: 400;\">Bir Alman holding \u015firketine (GmbH) ve onun tamam\u0131na sahip oldu\u011fu Macar i\u015ftirakine (Kft.), Macar \u015firketinin Alman ana \u015firketiyle birle\u015fti\u011fi s\u0131n\u0131r \u00f6tesi dikey birle\u015fme s\u00fcrecinde hukuki dan\u0131\u015fmanl\u0131k sunduk. \u0130\u015flem, her iki \u00fclkedeki iki dilli \u015firket belgelerinin haz\u0131rlanmas\u0131 ve noter i\u015flemleri d\u00e2hil olmak \u00fczere, Alman ve Macar \u015firketler hukukundan kaynaklanan gerekliliklerin koordinasyonunu gerektirmi\u015ftir.\nBirle\u015fme, kanunda \u00f6ng\u00f6r\u00fclen basitle\u015ftirilmi\u015f usule g\u00f6re ger\u00e7ekle\u015ftirilmi\u015f olmakla birlikte, s\u00fcre\u00e7 s\u0131n\u0131r \u00f6tesi nitelikte \u00f6nemli hukuki ve uygulamaya ili\u015fkin karma\u015f\u0131kl\u0131klar i\u00e7ermi\u015ftir. \u0130\u015flemin dikkatle yap\u0131land\u0131r\u0131lmas\u0131 ve k\u00fclli halefiyet ilkesinin uygulanmas\u0131 sayesinde grup, Macar \u015firketine ait de\u011ferli vergisel avantajlar\u0131 koruyarak birle\u015fme sonras\u0131nda ticari a\u00e7\u0131dan etkin bir \u015firket yap\u0131s\u0131na ula\u015fm\u0131\u015ft\u0131r.<\/p>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/div>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"alert\" aria-live=\"assertive\" aria-atomic=\"true\"><\/div>","protected":false},"featured_media":56082,"template":"","meta":{"_acf_changed":false},"notable-cases-category":[],"class_list":["post-56081","notable_case","type-notable_case","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"We advised a German holding company (GmbH) and its wholly owned Hungarian subsidiary (Kft.) on a cross-border vertical merger whereby the Hungarian company merged into its German parent. 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