{"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 S\u0131n\u0131rl\u0131 Ortakl\u0131k (Bt.): Giri\u015fimciler \u0130\u00e7in H\u00e2l\u00e2 \u0130yi Bir Se\u00e7im mi?"},"content":{"rendered":"

Macar i\u015f d\u00fcnyas\u0131nda, <\/span>Bet\u00e9ti T\u00e1rsas\u00e1g (Bt.)<\/span><\/b>, genellikle <\/span>s\u0131n\u0131rl\u0131 ortakl\u0131k<\/span><\/b> olarak \u00e7evrilir ve uzun s\u00fcre en pop\u00fcler i\u015fletme t\u00fcrlerinden biri olarak kabul edilmi\u015ftir.<\/span> Son y\u0131llarda giderek artan say\u0131da giri\u015fimci <\/span>S\u0131n\u0131rl\u0131 Sorumluluk \u015eirketi (Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g veya Kft.)<\/span><\/b>se\u00e7se de, Bt. ne kamuoyunun bilincinden ne de ekonomik ya\u015famdan hi\u00e7bir \u015fekilde kaybolmam\u0131\u015ft\u0131r.<\/span> <\/span><\/p>\n

<\/b><\/b>Bir Komandit Ortakl\u0131k Kurmak \u0130\u00e7in Ka\u00e7 Ki\u015fi 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

Bir Bt.\u2019nin en b\u00fcy\u00fck avantajlar\u0131ndan biri sadeli\u011fidir. Macaristan mevzuat\u0131 asgari sermaye \u015fart\u0131 getirmemektedir; bu da ortakl\u0131\u011f\u0131n nispeten d\u00fc\u015f\u00fck ba\u015flang\u0131\u00e7 maliyetleriyle, hatta potansiyel olarak 1.000 HUF gibi d\u00fc\u015f\u00fck bir katk\u0131 pay\u0131yla kurulabilece\u011fi anlam\u0131na gelir. Bu durum, k\u00fc\u00e7\u00fck bir hizmet sekt\u00f6r\u00fc i\u015fletmesi kuran veya \u00f6nemli bir ba\u015flang\u0131\u00e7 sermayesi olmadan bir i\u015f fikrini pazara sunmak isteyen giri\u015fimciler i\u00e7in \u00f6zellikle cazip olabilir. Organizasyon yap\u0131s\u0131 da genellikle sermaye \u015firketlerinkinden daha basittir ve bu da daha h\u0131zl\u0131 ve esnek karar alma s\u00fcrecine olanak tan\u0131r.<\/span>\u00a0<\/span><\/p>\n

Ayn\u0131 zamanda, bir Bt. kurmay\u0131 d\u00fc\u015f\u00fcnen herkes, uzun vadede ortaya \u00e7\u0131kabilecek riskleri dikkatle de\u011ferlendirmelidir. Uygulamada, s\u0131n\u0131rs\u0131z sorumluluk, i\u015fin iflas\u0131, \u00f6nemli miktarda vergi borcu veya ba\u015far\u0131l\u0131 bir tazminat davas\u0131 durumunda, genel orta\u011f\u0131n ki\u015fisel varl\u0131klar\u0131n\u0131n da riske maruz kalabilece\u011fi anlam\u0131na gelir. Bu durum, daha y\u00fcksek i\u015f riskleri i\u00e7eren sekt\u00f6rlerde \u00f6zellikle sorun yaratabilir.<\/span>\u00a0<\/span><\/p>\n

\u201cGenel Ortakl\u0131k g\u00f6revimden istifa edece\u011fim. Sorun \u00e7\u00f6z\u00fcld\u00fc m\u00fc?\u201d<\/span><\/b>\u00a0<\/span><\/p>\n

K\u0131sacas\u0131:<\/span>hay\u0131r.<\/span><\/b>\u00a0<\/span><\/p>\n

Macar Medeni Kanunu, genel ortaklar\u0131n sadece ortakl\u0131ktan ayr\u0131lmak suretiyle sorumluluklar\u0131ndan ka\u00e7malar\u0131n\u0131 \u00f6nlemek amac\u0131yla tasarlanm\u0131\u015f kat\u0131 h\u00fck\u00fcmler i\u00e7ermektedir.<\/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

Basit\u00e7e s\u00f6ylemek gerekirse, bir genel ortak, ortakl\u0131\u011f\u0131n \u00fcyesi oldu\u011fu s\u00fcre i\u00e7inde do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerinden ka\u00e7amaz. Ortakl\u0131k \u00fcyeli\u011fi sona erdikten sonra bile, daha \u00f6nce var olan ortakl\u0131k bor\u00e7lar\u0131 i\u00e7in be\u015f y\u0131l daha sorumluluk alt\u0131nda kal\u0131r.<\/span>\u00a0<\/span><\/p>\n

Y\u00fck\u00fcml\u00fcl\u00fck m\u00fc, yoksa \u201cBor\u00e7 Kar\u015f\u0131l\u0131\u011f\u0131 Teminat\u201d 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

Pratik a\u00e7\u0131dan bak\u0131ld\u0131\u011f\u0131nda, ortakl\u0131k y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getiremezse, genel ortak bu y\u00fck\u00fcml\u00fcl\u00fckler i\u00e7in ki\u015fisel mal varl\u0131\u011f\u0131yla sorumlu tutulur ve bu sorumluluk herhangi bir yasal s\u0131n\u0131rlama olmaks\u0131z\u0131n ge\u00e7erlidir. Alacakl\u0131lar\u0131n bak\u0131\u015f a\u00e7\u0131s\u0131na g\u00f6re, genel orta\u011f\u0131n mal varl\u0131\u011f\u0131, ortakl\u0131\u011f\u0131n kendi mal varl\u0131\u011f\u0131n\u0131n yan\u0131 s\u0131ra fiilen ek bir teminat i\u015flevi g\u00f6r\u00fcr.<\/span>\u00a0<\/span><\/p>\n

Buna kar\u015f\u0131l\u0131k, geleneksel hukuki sorumluluk kurallar\u0131, bir taraf\u0131n belirli sorumluluktan muafiyet sa\u011flayan ko\u015fullar\u0131n varl\u0131\u011f\u0131n\u0131 ortaya koyarak sorumluluktan kurtulmas\u0131na s\u0131kl\u0131kla imk\u00e2n tan\u0131r. Dolay\u0131s\u0131yla, genel orta\u011f\u0131n ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131na kefil olma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olduk\u00e7a daha kat\u0131d\u0131r.<\/span>\u00a0<\/span><\/p>\n

Etkili bir alacak tahsilat\u0131n\u0131 kolayla\u015ft\u0131rmak amac\u0131yla, \u00f6denmemi\u015f bir y\u00fck\u00fcml\u00fcl\u00fckten kaynaklanan bir davaya taraf olan alacakl\u0131, sadece ortakl\u0131\u011f\u0131n kendisine de\u011fil, ayn\u0131 zamanda genel ortak veya ortaklara da dava a\u00e7abilir. Birden fazla genel ortak olmas\u0131 durumunda, bunlar m\u00fcteselsilen sorumludur. \u0130cra takibi s\u0131ras\u0131nda mahkeme \u00f6ncelikle ortakl\u0131\u011f\u0131n varl\u0131klar\u0131n\u0131 inceler. Bu varl\u0131klar alacakl\u0131n\u0131n talebini kar\u015f\u0131lamaya yetmezse, genel ortak veya ortaklar\u0131n ki\u015fisel varl\u0131klar\u0131na el konulabilir.<\/span>\u00a0<\/span><\/p>\n

Bt. mi, yoksa 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

E\u011fer birincil hedef basit ve d\u00fc\u015f\u00fck maliyetli bir giri\u015fim kurmaksa, Bt. h\u00e2l\u00e2 ge\u00e7erli bir se\u00e7enek olmaya devam eder. Bununla birlikte, sahiplerin ki\u015fisel varl\u0131klar\u0131n\u0131n korunmas\u0131, piyasadaki g\u00fcvenilirlik, b\u00fcy\u00fcme potansiyeli ve yat\u0131r\u0131ma eri\u015fim gibi hususlar\u0131n \u00f6nemli oldu\u011fu durumlarda, Kft. genellikle daha \u00fcst\u00fcn bir se\u00e7enek olarak ortaya \u00e7\u0131kar.<\/span>\u00a0<\/span><\/p>\n

Bu nedenle, bug\u00fcn Macaristan\u2019da yeni kurulan ticari \u015firketlerin \u00e7o\u011funlu\u011funun Kft. \u015feklini tercih etmesi bir tesad\u00fcf de\u011fildir. Bt. ise, s\u0131n\u0131rl\u0131 sorumlulu\u011fun sa\u011flad\u0131\u011f\u0131 korumadan \u00e7ok, kurulu\u015f maliyetlerini en aza indirmek ve basit bir organizasyon yap\u0131s\u0131n\u0131 s\u00fcrd\u00fcrmek daha \u00f6nemli olan ni\u015f ve daha k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler aras\u0131nda pop\u00fclerli\u011fini korumaktad\u0131r.<\/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