Avusturya\u2019da \u015eirket Kurmak<\/p>\n
Avusturya\u2019da \u015firket kurmak, Avrupa Birli\u011fi i\u00e7inde g\u00fcvenli bir hukuki \u00e7er\u00e7evede faaliyet g\u00f6stermek isteyen yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan stratejik bir ad\u0131md\u0131r. Avusturya hukuk sistemi, ticari faaliyetler i\u00e7in \u015feffaf, \u00f6ng\u00f6r\u00fclebilir ve g\u00fc\u00e7l\u00fc bi\u00e7imde d\u00fczenlenmi\u015f bir ortam sunar.<\/p>\n
Avusturya\u2019da \u015firket kurmak isteyen yat\u0131r\u0131mc\u0131lar, ticaret, vergi ve idare hukuku kapsam\u0131nda \u00f6ng\u00f6r\u00fclen i\u015flemleri tamamlayarak nispeten k\u0131sa s\u00fcrede ticari faaliyetlerine ba\u015flayabilir.<\/p>\n
Avusturya\u2019da \u015eirket Kurman\u0131n Avantajlar\u0131 ve Yat\u0131r\u0131m F\u0131rsatlar\u0131<\/p>\n
Avusturya\u2019n\u0131n g\u00fc\u00e7l\u00fc ekonomik altyap\u0131s\u0131 ve y\u00fcksek hukuki g\u00fcvenlik d\u00fczeyi, uluslararas\u0131 yat\u0131r\u0131mc\u0131lara \u00f6nemli avantajlar sa\u011flar:
\n\u2022\tAvrupa Birli\u011fi i\u00e7 pazar\u0131na eri\u015fim
\n\u2022\tYerle\u015fme ve hizmet sunma serbestilerinden yararlanma
\n\u2022\tGeli\u015fmi\u015f finans ve bankac\u0131l\u0131k sistemi
\n\u2022\tHukuki \u00f6ng\u00f6r\u00fclebilirlik ve s\u00f6zle\u015fmesel g\u00fcvence
\n\u2022\tYat\u0131r\u0131m te\u015fvikleri ve vergi avantajlar\u0131<\/p>\n
\u00d6zellikle AB hukuku kapsam\u0131nda g\u00fcvence alt\u0131na al\u0131nan yerle\u015fme serbestisi, yat\u0131r\u0131mc\u0131lara Avusturya\u2019da \u015firket kurma ve ticari faaliyette bulunma hakk\u0131 tan\u0131r.<\/p>\n
Avusturya\u2019daki \u015eirket T\u00fcrleri: Hangi Hukuki Yap\u0131 Tercih Edilmeli?<\/p>\n
Avusturya\u2019da \u015firket kurmak isteyen yat\u0131r\u0131mc\u0131lar farkl\u0131 hukuki yap\u0131lar aras\u0131ndan se\u00e7im yapabilir.
\nLimited \u015eirket (GmbH \u2013 Gesellschaft mit beschr\u00e4nkter Haftung)
\n\u2022\tAsgari esas sermaye: 35.000 EUR
\n\u2022\tKurulu\u015f i\u015flemlerinin kural olarak noter huzurunda ger\u00e7ekle\u015ftirilmesi gerekir.
\n\u2022\t\u015eirket, tescille birlikte t\u00fczel ki\u015filik kazan\u0131r.
\n\u2022\tY\u00fcr\u00fct\u00fclecek ticari faaliyet i\u00e7in ayr\u0131ca faaliyet izni gerekebilir.<\/p>\n
\u015eah\u0131s \u015eirketleri (OG \/ KG)
\n\u2022\tEn az iki ortak gerekir.
\n\u2022\tOG\u2019de ortaklar \u015firket bor\u00e7lar\u0131ndan \u015fahsen ve s\u0131n\u0131rs\u0131z sorumludur.
\n\u2022\tKG\u2019de komandite ve komanditer ortak ayr\u0131m\u0131 bulunur.
\n\u2022\tTicaret Siciline tescil zorunludur.<\/p>\n
\u015eah\u0131s \u0130\u015fletmesi (Einzelunternehmen)
\n\u2022\tAsgari sermaye \u015fart\u0131 yoktur.
\n\u2022\t\u0130\u015fletme sahibi, i\u015fletmenin t\u00fcm bor\u00e7lar\u0131ndan \u015fahsen ve s\u0131n\u0131rs\u0131z sorumludur.<\/p>\n
Hukuki yap\u0131n\u0131n se\u00e7imi, yat\u0131r\u0131m\u0131n risk profili ve vergi planlamas\u0131 a\u00e7\u0131s\u0131ndan belirleyici \u00f6nem ta\u015f\u0131r.
\nAnonim \u015eirket (AG \u2013 Aktiengesellschaft)<\/p>\n
Anonim \u015firket, b\u00fcy\u00fck \u00f6l\u00e7ekli yat\u0131r\u0131mlar ve halka arz planlayan i\u015fletmeler i\u00e7in uygun bir \u015firket t\u00fcr\u00fcd\u00fcr.
\n\u2022\tAsgari esas sermaye: 70.000 EUR
\n\u2022\tEsas sermaye paylara b\u00f6l\u00fcnm\u00fc\u015ft\u00fcr.
\n\u2022\tPaylar kural olarak devredilebilir.
\n\u2022\tY\u00f6netim kurulu (Vorstand) ve g\u00f6zetim kurulu (Aufsichtsrat) zorunludur.<\/p>\n
AG, kurumsal y\u00f6netim yap\u0131s\u0131 ve yat\u0131r\u0131mc\u0131 \u00e7ekme kapasitesi bak\u0131m\u0131ndan en g\u00fc\u00e7l\u00fc \u015firket t\u00fcrlerinden biridir.
\nAvrupa \u015eirketi (SE \u2013 Societas Europaea)<\/p>\n
Avrupa \u015eirketi, Avrupa Birli\u011fi genelinde faaliyet g\u00f6stermeyi planlayan \u015firketler i\u00e7in \u00f6ng\u00f6r\u00fclm\u00fc\u015f \u00f6zel bir hukuki yap\u0131d\u0131r.
\n\u2022\tAB genelinde faaliyet g\u00f6sterme imk\u00e2n\u0131
\n\u2022\tMerkezi y\u00f6netim yap\u0131s\u0131
\n\u2022\tS\u0131n\u0131r \u00f6tesi birle\u015fme ve yeniden yap\u0131land\u0131rmalarda avantajlar<\/p>\n
SE \u00f6zellikle \u00e7ok uluslu \u015firketler i\u00e7in uygundur.
\nKooperatif (Genossenschaft)<\/p>\n
Kooperatifler, \u00fcyelerinin ortak ekonomik menfaatlerini geli\u015ftirmek ve korumak amac\u0131yla kurulur.
\n\u2022\t\u00dcyeler aras\u0131ndaki i\u015f birli\u011fi ve dayan\u0131\u015fma esas\u0131na dayan\u0131r.
\n\u2022\tK\u00e2r elde etme amac\u0131 genellikle ikincil niteliktedir.
\n\u2022\tTar\u0131m, finans ve k\u00fc\u00e7\u00fck i\u015fletmeler aras\u0131nda yayg\u0131n olarak kullan\u0131l\u0131r.<\/p>\n
Dernek (Verein)<\/p>\n
Dernek ticaret \u015firketi olmamakla birlikte belirli ekonomik faaliyetlerde bulunabilir.
\n\u2022\tK\u00e2r amac\u0131 g\u00fctmeyen bir yap\u0131d\u0131r.
\n\u2022\tSosyal, k\u00fclt\u00fcrel veya ekonomik ama\u00e7larla kurulabilir.
\n\u2022\tTicari faaliyetler yaln\u0131zca belirli s\u0131n\u0131rlar i\u00e7inde y\u00fcr\u00fct\u00fclebilir.<\/p>\n
\u015eube (Zweigniederlassung)<\/p>\n
\u015eube, yabanc\u0131 bir \u015firketin Avusturya\u2019da do\u011frudan faaliyet g\u00f6stermek istemesi h\u00e2linde yayg\u0131n olarak kullan\u0131lan bir yap\u0131d\u0131r.
\n\u2022\tAyr\u0131 bir t\u00fczel ki\u015fili\u011fi yoktur.
\n\u2022\tHukuken ana \u015firkete ba\u011fl\u0131d\u0131r.
\n\u2022\tTicaret Siciline tescil zorunludur.<\/p>\n
Bu yap\u0131, \u00f6zellikle T\u00fcrkiye merkezli \u015firketlerin Avusturya pazar\u0131na giri\u015finde s\u0131kl\u0131kla tercih edilir.
\nTemsilcilik (Repr\u00e4sentanz)<\/p>\n
Temsilcilik, do\u011frudan ticari faaliyette bulunmadan pazarlama ve pazar ara\u015ft\u0131rmas\u0131 yapmak isteyen \u015firketler i\u00e7in uygundur.
\n\u2022\tTicari gelir elde edemez.
\n\u2022\tKural olarak s\u00f6zle\u015fme yapma yetkisi bulunmaz.
\n\u2022\tFaaliyetleri pazar ara\u015ft\u0131rmas\u0131, tan\u0131t\u0131m ve i\u015f ba\u011flant\u0131lar\u0131n\u0131n kurulmas\u0131yla s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n
Hukuki De\u011ferlendirme<\/p>\n
Avusturya\u2019da tercih edilen hukuki yap\u0131 yaln\u0131zca kurulu\u015f s\u00fcrecini de\u011fil;
\n\u2022\tuygulanacak vergi rejimini,
\n\u2022\tsorumlulu\u011fun kapsam\u0131n\u0131,
\n\u2022\ty\u00f6netim yap\u0131s\u0131n\u0131 ve
\n\u2022\t\u015firketin uluslararas\u0131 ticari faaliyet y\u00fcr\u00fctme kapasitesini do\u011frudan etkiler.<\/p>\n
Avusturya\u2019da \u015eirket Kurulu\u015f S\u00fcreci Nas\u0131l \u0130\u015fler?<\/p>\n
Avusturya hukukunda \u015firket kurulu\u015fu belirli a\u015famalardan olu\u015fur:
\n\u2022\tAvusturya Ekonomi Odas\u0131 (WKO) deste\u011fi d\u00e2hil olmak \u00fczere hukuki ve mali dan\u0131\u015fmanl\u0131k al\u0131nmas\u0131
\n\u2022\tKurulu\u015f bildiriminin yap\u0131lmas\u0131 ve Yeni \u0130\u015fletmelerin Te\u015fviki Kanunu (NeuF\u00f6G) kapsam\u0131ndaki muafiyetlere ba\u015fvurulmas\u0131 <\/p>\n
(NeuF\u00f6G)
\n\u2022\t\u015eirket ana s\u00f6zle\u015fmesinin haz\u0131rlanmas\u0131
\n\u2022\t\u00d6zellikle GmbH i\u00e7in gerekli h\u00e2llerde noter i\u015flemlerinin tamamlanmas\u0131
\n\u2022\tTicaret Siciline (Firmenbuch) tescil
\n\u2022\tTicari faaliyetin kaydedilmesi (Gewerbeanmeldung)
\n\u2022\t\u0130lgili sosyal g\u00fcvenlik kurumlar\u0131na kay\u0131t
\n\u2022\tYetkili vergi dairesine (Finanzamt) bildirim
\n\u2022\tGerekli belediye veya yerel makam izinlerinin al\u0131nmas\u0131<\/p>\n
\u00d6zellikle \u015firketin Ticaret Siciline tescili ve ilgili ticari faaliyet kayd\u0131n\u0131n tamamlanmas\u0131, \u015firketin hukuka uygun bi\u00e7imde faaliyet g\u00f6sterebilmesi a\u00e7\u0131s\u0131ndan temel \u00f6nem ta\u015f\u0131r.<\/p>\n
Avusturya\u2019da \u015eirket Kurmak Ne Kadar S\u00fcrer?<\/p>\n
Kurulu\u015f s\u00fcresi, gerekli belgelerin ne kadar h\u0131zl\u0131 haz\u0131rland\u0131\u011f\u0131na ve i\u015flemlerin do\u011fru bi\u00e7imde tamamlanmas\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n
Genel olarak:
\n\u2022\tTicaret Siciline tescil: birka\u00e7 i\u015f g\u00fcn\u00fc
\n\u2022\t\u015eirket kurulu\u015f s\u00fcrecinin tamam\u0131: yakla\u015f\u0131k 1\u20133 hafta
\n\u2022\tBankac\u0131l\u0131k ve operasyonel i\u015flemler d\u00e2hil: yakla\u015f\u0131k 2\u20134 hafta<\/p>\n
Profesyonel hukuki ve vergisel destek, s\u00fcre\u00e7te ya\u015fanabilecek gecikmeleri \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131r.<\/p>\n
Vergi ve Muhasebe Sistemi<\/p>\n
Avusturya\u2019daki \u015firketler faaliyet ve hukuki yap\u0131lar\u0131na g\u00f6re \u015fu vergilere tabi olabilir:
\n\u2022\tKurumlar vergisi (K\u00f6rperschaftsteuer)
\n\u2022\t\u00d6zellikle \u015fah\u0131s i\u015fletmeleri ve \u015fah\u0131s \u015firketleri bak\u0131m\u0131ndan gelir vergisi
\n\u2022\tKatma de\u011fer vergisi (Umsatzsteuer)<\/p>\n
Ayr\u0131ca:
\n\u2022\t\u00d6zellikle k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in belirli ciro s\u0131n\u0131rlar\u0131na kadar KDV istisnalar\u0131 uygulanabilir.
\n\u2022\t\u0130\u015fletmeler s\u00fcrekli defter tutma, muhasebe ve kay\u0131t y\u00fck\u00fcml\u00fcl\u00fcklerine tabidir.<\/p>\n
Vergisel y\u00fck\u00fcml\u00fcl\u00fcklerin ihlali idari yapt\u0131r\u0131mlara yol a\u00e7abilece\u011finden profesyonel muhasebe ve vergi deste\u011fi al\u0131nmas\u0131 \u00f6nem ta\u015f\u0131r.<\/p>\n
Avusturya\u2019da Bulunmadan \u015eirket Kurmak M\u00fcmk\u00fcn m\u00fc?<\/p>\n
Belirli \u015fartlar alt\u0131nda \u015firket kurulu\u015f i\u015flemleri uzaktan y\u00fcr\u00fct\u00fclebilir.
\n\u2022\tKurulu\u015f i\u015flemleri vek\u00e2letname arac\u0131l\u0131\u011f\u0131yla tamamlanabilir.
\n\u2022\tTicaret odas\u0131 ve noter i\u015flemleri yetkili bir temsilci arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fct\u00fclebilir.
\n\u2022\tBanka hesab\u0131 a\u00e7\u0131lmas\u0131 veya kimlik do\u011frulama i\u015flemleri i\u00e7in baz\u0131 durumlarda \u015fahsen bulunmak gerekebilir.<\/p>\n
Avrupa Birli\u011fi d\u0131\u015f\u0131ndan gelen yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan oturma ve \u00e7al\u0131\u015fma izni \u015fartlar\u0131n\u0131n da ayr\u0131ca de\u011ferlendirilmesi gerekir.<\/p>\n
Avusturya\u2019da \u015eirket Kurmak \u0130\u00e7in Gerekli Belgeler<\/p>\n
Genellikle a\u015fa\u011f\u0131daki belgeler gerekir:
\n\u2022\tPasaport ve kimlik belgeleri
\n\u2022\t\u00d6zellikle yurt d\u0131\u015f\u0131nda ikamet eden ba\u015fvuru sahipleri i\u00e7in adli sicil belgesi
\n\u2022 \u015eirket ana s\u00f6zle\u015fmesi;
\n\u2022\tSermaye beyan\u0131 ve banka teyidi
\n\u2022\tY\u00f6neticilere ve ortaklara ili\u015fkin bilgiler
\n\u2022\tGerekli h\u00e2llerde mesleki yeterlilik belgeleri
\n\u2022\tAB d\u0131\u015f\u0131ndan gelen yat\u0131r\u0131mc\u0131lar i\u00e7in uygulanabildi\u011fi \u00f6l\u00e7\u00fcde oturma ve \u00e7al\u0131\u015fma izinleri<\/p>\n
D\u00fczenlemeye tabi baz\u0131 sekt\u00f6rlerde ayr\u0131ca mesleki yeterlilik belgesi (Bef\u00e4higungsnachweis) sunulmas\u0131 zorunludur.
\nT\u00fcrkiye ile Avusturya Aras\u0131ndaki \u0130kili Anla\u015fmalar<\/p>\n
T\u00fcrkiye ile Avusturya aras\u0131nda yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131yan \u00e7e\u015fitli ikili anla\u015fmalar bulunur:
\n\u2022\t\u00c7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131
\n\u2022\tYat\u0131r\u0131mlar\u0131n kar\u015f\u0131l\u0131kl\u0131 te\u015fviki ve korunmas\u0131na ili\u015fkin anla\u015fma
\n\u2022\tSosyal g\u00fcvenlik anla\u015fmalar\u0131<\/p>\n
Bu anla\u015fmalar, s\u0131n\u0131r \u00f6tesi faaliyetlerde yat\u0131r\u0131mc\u0131lar\u0131n vergi y\u00fck\u00fcn\u00fc azaltabilir ve hukuki g\u00fcvenli\u011fi g\u00fc\u00e7lendirebilir.
\nProfesyonel Hukuki Destek<\/p>\n
Avusturya\u2019da \u015firket kurulu\u015fu, hukuki, mali ve idari s\u00fcre\u00e7lerin koordineli bi\u00e7imde planlanmas\u0131n\u0131 gerektirir. Profesyonel destek \u00f6zellikle \u015fu alanlar\u0131 kapsar:
\n\u2022\t\u015eirket kurulu\u015fu ve tescil i\u015flemleri
\n\u2022\tTicaret Sicili ve ticari faaliyet kay\u0131tlar\u0131
\n\u2022\tVergi ve muhasebe dan\u0131\u015fmanl\u0131\u011f\u0131
\n\u2022\tSosyal g\u00fcvenlik ve \u00e7al\u0131\u015fan kay\u0131tlar\u0131
\n\u2022\tBanka hesab\u0131 a\u00e7\u0131l\u0131\u015f\u0131 ve finansal yap\u0131land\u0131rma<\/p>\n
NeuF\u00f6G kapsam\u0131ndaki te\u015fviklerden yararlan\u0131lmas\u0131, kurulu\u015f s\u00fcrecinin do\u011fru bi\u00e7imde yap\u0131land\u0131r\u0131lmas\u0131na ve y\u00fcr\u00fct\u00fclmesine ba\u011fl\u0131d\u0131r.
\nBu nedenle \u015firketiniz ve i\u015f modeliniz a\u00e7\u0131s\u0131ndan en uygun hukuki yap\u0131n\u0131n belirlenmesi i\u00e7in profesyonel dan\u0131\u015fmanl\u0131k al\u0131nmas\u0131 \u00f6nem ta\u015f\u0131r.<\/p>\n
Avusturya\u2019da \u015firket kurulu\u015fu hakk\u0131nda ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in Viyana ofisimizdeki uzman ekibimizle ileti\u015fime ge\u00e7ebilirsiniz.
\nUluslararas\u0131 hukuk, \u015firketler hukuku ve yat\u0131r\u0131m dan\u0131\u015fmanl\u0131\u011f\u0131 alanlar\u0131ndaki hizmetlerimiz hakk\u0131nda daha fazla bilgi i\u00e7in ana sayfam\u0131z\u0131 ziyaret edebilirsiniz.<\/p>\n
\u015eirket kurulu\u015fu, yat\u0131r\u0131m dan\u0131\u015fmanl\u0131\u011f\u0131, uluslararas\u0131 ticaret hukuku ve g\u00fcncel mevzuat geli\u015fmelerine ili\u015fkin yay\u0131nlar\u0131m\u0131z i\u00e7in Hukuk B\u00fcltenimizi inceleyebilirsiniz.<\/p>","protected":false},"excerpt":{"rendered":"
Establishing a Company in Austria Establishing a company in Austria is a strategic step for investors seeking to operate within the European Union under a secure legal framework. The Austrian legal system provides a transparent, predictable and well-regulated environment for commercial activities. Investors wishing to establish a company in Austria may commence business operations within […]<\/p>\n","protected":false},"author":29,"featured_media":55304,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t