{"id":55988,"date":"2026-08-27T10:00:55","date_gmt":"2026-08-27T08:00:55","guid":{"rendered":"https:\/\/www.nzp.de\/?p=55988"},"modified":"2026-08-27T10:08:56","modified_gmt":"2026-08-27T08:08:56","slug":"limited-partnership-in-hungary-bt-is-it-still-a-good-choice-for-entrepreneurs","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/tr\/macaristanda-bt-tipi-sinirli-ortaklik-girisimciler-icin-hala-iyi-bir-secenek-mi\/","title":{"rendered":"Macaristan\u2019da Komandit \u015eirket (Bt.): Giri\u015fimciler \u0130\u00e7in H\u00e2l\u00e2 \u0130yi Bir Se\u00e7enek mi?"},"content":{"rendered":"

Macar i\u015f d\u00fcnyas\u0131nda <\/span>Bet\u00e9ti T\u00e1rsas\u00e1g (Bt.)<\/span><\/b>, T\u00fcrk hukukundaki en yak\u0131n kar\u015f\u0131l\u0131\u011f\u0131yla <\/span>komandit \u015firket<\/span><\/b>, uzun y\u0131llar en yayg\u0131n \u015firket t\u00fcrlerinden biri olmu\u015ftur. Son y\u0131llarda giderek daha fazla giri\u015fimci <\/span>Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g (Kft.)<\/span><\/b>, yani limited \u015firketi tercih etse de Bt. Macaristan\u2019daki ticari hayattaki yerini korumaktad\u0131r.<\/span> <\/span><\/p>\n

<\/b><\/b>Komandit \u015eirket (Bt.) Kurmak \u0130\u00e7in Ka\u00e7 Ortak Gerekir?<\/span><\/b>\u00a0<\/span><\/p>\n

Macar s\u0131n\u0131rl\u0131 ortakl\u0131\u011f\u0131n\u0131n belirleyici \u00f6zelliklerinden biri, en az iki orta\u011f\u0131n bulunmas\u0131 gereklili\u011fidir: biri <\/span>genel ortak<\/span><\/b>\u202f(<\/span>beltag<\/span><\/i>) ve bir <\/span>s\u0131n\u0131rl\u0131 ortak<\/span><\/b>\u202f(<\/span>k\u00fcltag<\/span><\/i>).<\/span> <\/span><\/p>\n

Bu iki rol aras\u0131ndaki en \u00f6nemli fark, sorumluluklar\u0131nda yatmaktad\u0131r. Genel kural olarak, s\u0131n\u0131rl\u0131 ortak, ortakl\u0131\u011fa yapt\u0131\u011f\u0131 sermaye katk\u0131s\u0131n\u0131n tutar\u0131 kadar sorumluluk ta\u015f\u0131r. Ancak genel ortak, <\/span>ortakl\u0131\u011f\u0131n y\u00fck\u00fcml\u00fcl\u00fckleri ve bor\u00e7lar\u0131 i\u00e7in s\u0131n\u0131rs\u0131z sorumluluk<\/span><\/b> ta\u015f\u0131r.<\/span> <\/span><\/p>\n

Bt.\u2019nin ba\u015fl\u0131ca avantajlar\u0131ndan biri basit yap\u0131s\u0131d\u0131r. Macaristan hukuku asgari sermaye \u015fart\u0131 \u00f6ng\u00f6rmez. Bu nedenle \u015firket olduk\u00e7a d\u00fc\u015f\u00fck bir ba\u015flang\u0131\u00e7 sermayesiyle, hatta 1.000 HUF gibi d\u00fc\u015f\u00fck bir sermaye katk\u0131s\u0131yla kurulabilir. Bu yap\u0131 \u00f6zellikle k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli hizmet i\u015fletmeleri veya y\u00fcksek ba\u015flang\u0131\u00e7 sermayesi gerektirmeyen i\u015f modelleri a\u00e7\u0131s\u0131ndan caziptir. Organizasyon yap\u0131s\u0131 da sermaye \u015firketlerine k\u0131yasla daha basittir. Bu durum daha h\u0131zl\u0131 ve esnek karar al\u0131nmas\u0131n\u0131 sa\u011flar.<\/span>\u00a0<\/span><\/p>\n

Bununla birlikte, Bt. kurmay\u0131 planlayan giri\u015fimcilerin uzun vadeli riskleri dikkatle de\u011ferlendirmesi gerekir. S\u0131n\u0131rs\u0131z sorumluluk nedeniyle \u015firketin iflas\u0131, y\u00fcksek tutarl\u0131 vergi bor\u00e7lar\u0131 veya \u015firket aleyhine h\u00fckmedilen \u00f6nemli bir tazminat, komandite orta\u011f\u0131n ki\u015fisel mal varl\u0131\u011f\u0131n\u0131 da riske sokar. Bu risk, \u00f6zellikle ticari risklerin y\u00fcksek oldu\u011fu sekt\u00f6rlerde \u00f6nem kazan\u0131r.<\/span>\u00a0<\/span><\/p>\n

\u201cKomandite Ortakl\u0131ktan Ayr\u0131l\u0131rsam Sorumlulu\u011fum Sona Erer mi?\u201d<\/span><\/b>\u00a0<\/span><\/p>\n

K\u0131saca:<\/span>Hay\u0131r.<\/span><\/b>\u00a0<\/span><\/p>\n

Macar Medeni Kanunu, komandite orta\u011f\u0131n yaln\u0131zca \u015firketten ayr\u0131larak mevcut sorumluluklar\u0131ndan kurtulmas\u0131n\u0131 engelleyen h\u00fck\u00fcmler i\u00e7erir.<\/span>\u00a0<\/span><\/p>\n

Macar hukukuna g\u00f6re, bir ortakl\u0131\u011f\u0131n eski \u00fcyesi ile eski \u00fcyenin halefi, \u00fcyeliklerinin devam etti\u011fi s\u00fcre i\u00e7inde ortaya \u00e7\u0131kan ortakl\u0131k bor\u00e7lar\u0131ndan, \u00fcyeli\u011fin sona ermesinden itibaren <\/span>be\u015f y\u0131l<\/span><\/b> s\u00fcreyle sorumluluk ta\u015f\u0131maktad\u0131r.<\/span> Bu be\u015f y\u0131ll\u0131k s\u00fcre, kanuni bir zamana\u015f\u0131m\u0131 s\u00fcresidir ve ki\u015finin ortakl\u0131kta h\u00e2l\u00e2 aktif olarak yer al\u0131p almad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n ge\u00e7erlidir.<\/span> <\/span><\/p>\n

Ba\u015fka bir ifadeyle komandite ortak, ortak oldu\u011fu d\u00f6nemde do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerden \u015firketten ayr\u0131larak kurtulamaz. Ortakl\u0131\u011f\u0131 sona erse dahi daha \u00f6nce do\u011fmu\u015f \u015firket bor\u00e7lar\u0131ndan be\u015f y\u0131l daha sorumlu tutulur.<\/span>\u00a0<\/span><\/p>\n

Sorumluluk mu, Bor\u00e7tan Dolay\u0131 \u015eahsen Sorumlu Olma m\u0131?<\/span><\/b>\u00a0<\/span><\/p>\n

Yukar\u0131daki kurallar\u0131 anlamak i\u00e7in, Macar hukukunda genellikle <\/span>\u201chelyt\u00e1ll\u00e1s\u201d<\/span><\/b> olarak an\u0131lan hukuki kavram\u0131 netle\u015ftirmek \u00f6nemlidir.<\/span> <\/span><\/p>\n

Yasa metni, Bt. veya a\u00e7\u0131k ortakl\u0131k (<\/span>Kkt.<\/span><\/i>) gibi ortakl\u0131klarla ilgili olarak, medeni sorumluluk i\u00e7in kullan\u0131lan genel terimi kas\u0131tl\u0131 olarak kullanmamaktad\u0131r.<\/span> <\/span>helyt\u00e1ll\u00e1s<\/span><\/i> kavram\u0131, bir ki\u015fiyi sorumluluktan muaf tutabilecek ola\u011fan savunmalara izin vermemesi bak\u0131m\u0131ndan geleneksel medeni hukuk sorumlulu\u011fundan farkl\u0131d\u0131r.<\/span> <\/span><\/p>\n

Uygulamada \u015firket borcunu yerine getiremezse komandite ortak bu bor\u00e7tan ki\u015fisel mal varl\u0131\u011f\u0131yla ve herhangi bir tutar s\u0131n\u0131rlamas\u0131 olmaks\u0131z\u0131n sorumludur. Alacakl\u0131 a\u00e7\u0131s\u0131ndan komandite orta\u011f\u0131n mal varl\u0131\u011f\u0131, \u015firket mal varl\u0131\u011f\u0131n\u0131n yan\u0131nda ek bir g\u00fcvence olu\u015fturur.<\/span>\u00a0<\/span><\/p>\n

Klasik hukuki sorumlulukta ise taraf, belirli ko\u015fullar\u0131n varl\u0131\u011f\u0131n\u0131 kan\u0131tlayarak sorumluluktan kurtulabilir. Komandite orta\u011f\u0131n \u015firket bor\u00e7lar\u0131ndan kaynaklanan sorumlulu\u011fu bu nedenle daha kat\u0131d\u0131r.<\/span>\u00a0<\/span><\/p>\n

Alaca\u011f\u0131n etkin \u015fekilde tahsili amac\u0131yla alacakl\u0131, \u00f6denmemi\u015f bir bor\u00e7 nedeniyle yaln\u0131zca \u015firkete de\u011fil, komandite ortak veya ortaklara kar\u015f\u0131 da dava a\u00e7abilir. Birden fazla komandite ortak varsa sorumluluk m\u00fcteselsildir. \u0130cra a\u015famas\u0131nda \u00f6ncelikle \u015firket mal varl\u0131\u011f\u0131na ba\u015fvurulur. \u015eirket mal varl\u0131\u011f\u0131n\u0131n alaca\u011f\u0131 kar\u015f\u0131lamaya yetmemesi h\u00e2linde komandite ortaklar\u0131n ki\u015fisel mal varl\u0131\u011f\u0131na ba\u015fvurulur.<\/span>\u00a0<\/span><\/p>\n

Bt. mi, Kft. mi?<\/span><\/b>\u00a0<\/span><\/p>\n

G\u00fcn\u00fcm\u00fcz\u00fcn i\u015f ortam\u0131nda, Bt. genellikle nispeten d\u00fc\u015f\u00fck risk d\u00fczeyleriyle faaliyet g\u00f6steren k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in en uygun se\u00e7enektir; \u00f6zellikle de i\u015fletme sahipleri aras\u0131nda yak\u0131n bir g\u00fcven ili\u015fkisi bulundu\u011fu durumlarda. <\/span>Bununla birlikte, bir i\u015fletmenin uzun vadeli b\u00fcy\u00fcme, \u00f6nemli \u00f6l\u00e7\u00fcde gelir elde etme, daha geni\u015f bir i\u015fg\u00fcc\u00fc istihdam\u0131 veya d\u0131\u015f yat\u0131r\u0131mc\u0131lar\u0131n kat\u0131l\u0131m\u0131n\u0131 hedefledi\u011fi durumlarda, bir <\/span>Kft.<\/span><\/b><\/b> (S\u0131n\u0131rl\u0131 Sorumluluk \u015eirketi)<\/span><\/b>veya hatta bir <\/span>anonim \u015firket<\/span><\/b> genellikle daha uygun bir yap\u0131 sunar.<\/span> <\/span><\/p>\n

\u00d6ncelik basit ve d\u00fc\u015f\u00fck maliyetli bir i\u015fletme kurmaksa Bt. h\u00e2len ge\u00e7erli bir se\u00e7enektir. Ancak ortaklar\u0131n ki\u015fisel mal varl\u0131\u011f\u0131n\u0131n korunmas\u0131, ticari g\u00fcvenilirlik, b\u00fcy\u00fcme ve yat\u0131r\u0131m olanaklar\u0131 \u00f6n plana \u00e7\u0131kt\u0131\u011f\u0131nda Kft. daha avantajl\u0131d\u0131r.<\/span>\u00a0<\/span><\/p>\n

Bu nedenle Macaristan\u2019da yeni kurulan \u015firketlerin \u00f6nemli bir b\u00f6l\u00fcm\u00fc Kft. yap\u0131s\u0131n\u0131 tercih ediyor. Bt. ise kurulu\u015f maliyetlerinin d\u00fc\u015f\u00fck tutulmas\u0131n\u0131n ve basit bir organizasyon yap\u0131s\u0131n\u0131n, s\u0131n\u0131rl\u0131 sorumluluk korumas\u0131ndan daha \u00f6nemli oldu\u011fu k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in tercih edilmeye devam ediyor.<\/span>\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

In the world of Hungarian businesses, the\u202fBet\u00e9ti T\u00e1rsas\u00e1g (Bt.), commonly translated as a\u202flimited partnership, was long considered one of the most popular forms of business entity. Although an increasing number of entrepreneurs have opted for the\u202fLimited Liability Company (Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g, or Kft.)\u202fin recent years, the Bt. has by no means disappeared from either public […]<\/p>\n","protected":false},"author":29,"featured_media":55989,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55988","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