{"id":10696,"date":"2026-06-18T15:13:56","date_gmt":"2026-06-18T15:13:56","guid":{"rendered":"https:\/\/www.asylegal.com\/?post_type=insight&p=10696"},"modified":"2026-06-18T16:09:24","modified_gmt":"2026-06-18T16:09:24","slug":"31-aralik-2026-yeni-asgari-sermaye-tutarlari","status":"publish","type":"insight","link":"https:\/\/www.asylegal.com\/tr\/31-aralik-2026-yeni-asgari-sermaye-tutarlari\/","title":{"rendered":"\u015eirketlerde Yeni Asgari Sermaye Tutarlar\u0131 – 31 Aral\u0131k 2026 Sonras\u0131 \u0130nfisah Riski"},"content":{"rendered":"

I. Giri\u015f<\/strong><\/h2>\n

29 May\u0131s 2024 tarihli ve 32560 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7511 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a> ile 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/a>\u2019na Ge\u00e7ici Madde 15 eklenmi\u015ftir. Bu d\u00fczenleme, sermayeleri T\u00fcrk Ticaret Kanunu\u2019nun 332 ve 580 inci maddelerinde \u00f6ng\u00f6r\u00fclen yeni asgari sermaye tutarlar\u0131n\u0131n<\/a> alt\u0131nda kalan anonim ve limited \u015firketler i\u00e7in 31 Aral\u0131k 2026 tarihine kadar uyum y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00f6ng\u00f6rmektedir.<\/p>\n

Bu \u00e7er\u00e7evede anonim \u015firketlerin sermayelerini en az 250.000 TL\u2019ye, limited \u015firketlerin ise en az 50.000 TL\u2019ye y\u00fckseltmesi gerekmektedir. Kay\u0131tl\u0131 sermaye sistemini kabul etmi\u015f halka a\u00e7\u0131k olmayan anonim \u015firketlerde ba\u015flang\u0131\u00e7 sermayesi ve \u00e7\u0131kar\u0131lm\u0131\u015f sermaye i\u00e7in 500.000 TL\u2019lik ayr\u0131 e\u015fik uygulanmaktad\u0131r. S\u00fcresinde uyum sa\u011flanmamas\u0131, anonim ve limited \u015firketler bak\u0131m\u0131ndan infisah; kay\u0131tl\u0131 sermaye sistemindeki \u015firketler bak\u0131m\u0131ndan ise \u015fartlar\u0131na g\u00f6re sistemden \u00e7\u0131km\u0131\u015f say\u0131lma sonucunu do\u011furmaktad\u0131r.<\/p>\n

Uyum s\u00fcreci, sermaye art\u0131r\u0131m karar\u0131n\u0131n al\u0131nmas\u0131ndan ibaret de\u011fildir. Genel kurulun usul\u00fcne uygun \u00e7a\u011fr\u0131lmas\u0131, art\u0131r\u0131m\u0131n hangi kaynaktan kar\u015f\u0131lanaca\u011f\u0131, pay sahiplerinin r\u00fc\u00e7han haklar\u0131, yabanc\u0131 ortak onaylar\u0131, esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011finin tescili ve i\u015flem takvimi birlikte planlanmal\u0131d\u0131r.<\/p>\n

II. Uyum Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn Kapsam\u0131<\/strong><\/h2>\n

Ge\u00e7ici Madde 15 ile getirilen uyum y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, \u015firketlerin faaliyet konusu, cirosu, ortaklar\u0131n\u0131n yerli veya yabanc\u0131 olmas\u0131 ya da fiilen faal bulunup bulunmamas\u0131ndan ba\u011f\u0131ms\u0131z olarak, sermayesi yeni asgari tutarlar\u0131n alt\u0131nda kalan anonim ve limited \u015firketler bak\u0131m\u0131ndan uygulanmaktad\u0131r. Bu nedenle uzun s\u00fcredir i\u015flem yapmayan, grup i\u00e7inde \u00f6zel ama\u00e7la tutulan veya tek ortakl\u0131 \u015firketlerin de mevcut sermaye tutarlar\u0131 \u00fczerinden ayr\u0131ca de\u011ferlendirilmesi gerekmektedir.<\/p>\n

Kapsam de\u011ferlendirmesinde ticaret sicilinde kay\u0131tl\u0131 \u015firket t\u00fcr\u00fc ile esas veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutar\u0131 esas al\u0131nmal\u0131d\u0131r. \u015eirketin \u00f6zkaynaklar\u0131n\u0131n yasal e\u015fi\u011fi a\u015fmas\u0131, y\u00fcksek ciroya sahip olmas\u0131 veya mevcut sermaye bor\u00e7lar\u0131n\u0131n tamamen \u00f6denmi\u015f bulunmas\u0131, tescilli sermaye tutar\u0131 e\u015fik alt\u0131nda kald\u0131\u011f\u0131 s\u00fcrece uyum y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ortadan kald\u0131rmamaktad\u0131r. \u00d6zel mevzuat uyar\u0131nca daha y\u00fcksek asgari sermaye \u015fart\u0131na tabi \u015firketlerde ise T\u00fcrk Ticaret Kanunu\u2019ndaki tutarlara ula\u015f\u0131lmas\u0131, ilgili sekt\u00f6r d\u00fczenlemesinden do\u011fan ek sermaye y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmamaktad\u0131r.<\/p>\n

III. Sermaye Art\u0131r\u0131m\u0131 \u0130\u00e7in Genel Kurul Ve Nisap \u0130stisnalar\u0131<\/strong><\/h2>\n

Uyum Kararlar\u0131nda \u00d6zel Toplant\u0131 Ve Karar Nisaplar\u0131<\/strong><\/h3>\n

Ge\u00e7ici Madde 15\u2019in ikinci f\u0131kras\u0131, sermayenin T\u00fcrk Ticaret Kanunu\u2019nun 332 ve 580 inci maddelerinde \u00f6ng\u00f6r\u00fclen tutarlara y\u00fckseltilmesi i\u00e7in yap\u0131lacak genel kurul toplant\u0131lar\u0131nda toplant\u0131 nisab\u0131 aranmayaca\u011f\u0131n\u0131, kararlar\u0131n toplant\u0131da mevcut oylar\u0131n \u00e7o\u011funlu\u011fu ile al\u0131naca\u011f\u0131n\u0131 ve bu kararlar aleyhine imtiyaz kullan\u0131lamayaca\u011f\u0131n\u0131 d\u00fczenlemektedir. Dolay\u0131s\u0131yla esas s\u00f6zle\u015fme de\u011fi\u015fiklikleri ve\/veya sermaye artt\u0131r\u0131mlar\u0131 bak\u0131m\u0131ndan \u015firketlerin belirlemi\u015f olabilece\u011fi a\u011f\u0131rla\u015ft\u0131r\u0131lm\u0131\u015f toplant\u0131 ve karar nisaplar\u0131, uyum ama\u00e7l\u0131 sermaye art\u0131r\u0131m\u0131 kararlar\u0131 bak\u0131m\u0131ndan ge\u00e7erli olmayacakt\u0131r.<\/p>\n

Genel Kurul \u00c7a\u011fr\u0131s\u0131, Temsil Ve Tescil Takvimi<\/strong><\/h3>\n

Ancak, toplant\u0131 nisab\u0131n\u0131n kald\u0131r\u0131lm\u0131\u015f olmas\u0131, genel kurulun \u00e7a\u011fr\u0131 ve toplant\u0131 usullerinden muaf tutuldu\u011fu anlam\u0131na gelmemektedir. Anonim ve limited \u015firketlerde genel kurul, \u00e7a\u011fr\u0131 yapmaya yetkili organ taraf\u0131ndan Kanun ve \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclen usule uygun olarak toplant\u0131ya \u00e7a\u011fr\u0131lmal\u0131d\u0131r. \u00c7a\u011fr\u0131da g\u00fcndem, toplant\u0131 yeri ve zaman\u0131 ile ortaklar\u0131n kat\u0131lma ve temsil haklar\u0131na ili\u015fkin gerekliliklere uyulmas\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r. Bu husus, \u00f6zellikle \u00e7ok ortakl\u0131 ve yabanc\u0131 sermayeli \u015firketlerde takvimin belirleyici unsurudur. Pay sahiplerinin g\u00fcncel adresleri, yabanc\u0131 t\u00fczel ki\u015fi ortaklar\u0131n yetkili organ kararlar\u0131, vek\u00e2letnameler, apostil ve terc\u00fcme i\u015flemleri toplant\u0131 tarihinden \u00f6nce tamamlanmal\u0131d\u0131r. \u00c7a\u011fr\u0131 veya temsil s\u00fcrecindeki eksiklikler, karar\u0131n iptali ya da tescil ba\u015fvurusunun sonu\u00e7land\u0131r\u0131lamamas\u0131 riskini do\u011furabilir.<\/p>\n

Ge\u00e7ici Madde 15\u2019teki nisap istisnas\u0131 yaln\u0131zca 332 ve 580 inci maddelerdeki asgari tutarlara uyum amac\u0131yla al\u0131nacak sermaye art\u0131r\u0131m\u0131 karar\u0131 bak\u0131m\u0131ndan uygulanmaktad\u0131r. Ayn\u0131 toplant\u0131da ba\u015fka esas s\u00f6zle\u015fme de\u011fi\u015fiklikleri veya farkl\u0131 g\u00fcndem maddeleri karara ba\u011flanacaksa, bunlar i\u00e7in ilgili ola\u011fan ya da a\u011f\u0131rla\u015ft\u0131r\u0131lm\u0131\u015f nisaplar ayr\u0131ca dikkate al\u0131nmal\u0131d\u0131r. Sermaye art\u0131r\u0131m\u0131n\u0131n h\u00fck\u00fcm do\u011furmas\u0131 i\u00e7in tescil s\u00fcrecinin de tamamlanmas\u0131 gerekti\u011finden, genel kurul tarihi 31 Aral\u0131k 2026 sonras\u0131na ta\u015fabilecek bir sicil takvimi yaratmayacak \u015fekilde belirlenmelidir.<\/p>\n

IV. Finansman, R\u00fc\u00e7han Hakk\u0131 Ve Ortakl\u0131k Dengesi<\/strong><\/h2>\n

Sermaye Art\u0131r\u0131m\u0131n\u0131n Finansman Y\u00f6ntemi<\/strong><\/h3>\n

Uyum i\u00e7in gereken art\u0131r\u0131m tutar\u0131 baz\u0131 \u015firketlerde s\u0131n\u0131rl\u0131 g\u00f6r\u00fcnse de, finansman\u0131n ortaklar aras\u0131nda nas\u0131l payla\u015ft\u0131r\u0131laca\u011f\u0131 ve yeni paylar\u0131n kimler taraf\u0131ndan \u00fcstlenilece\u011fi ortakl\u0131k dengesini do\u011frudan etkileyebilir. Bu husus, \u00f6zellikle \u00e7ok ortakl\u0131, ortaklar aras\u0131nda uyu\u015fmazl\u0131k bulunan veya uzun s\u00fcredir pasif tutulan \u015firketler a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/p>\n

Sermaye art\u0131r\u0131m\u0131n\u0131n nakdi taahh\u00fct yoluyla m\u0131, i\u00e7 kaynaklardan m\u0131 ya da mevzuat\u0131n izin verdi\u011fi di\u011fer \u00f6zkaynak kalemleri kullan\u0131larak m\u0131 yap\u0131laca\u011f\u0131; \u015firketin finansal tablolar\u0131, mevcut sermaye bor\u00e7lar\u0131 ve ortaklar\u0131n fonlama kapasitesiyle birlikte de\u011ferlendirilmelidir. Se\u00e7ilen y\u00f6ntem, ortaklardan yeni nakit giri\u015fi gerekip gerekmedi\u011fini, art\u0131r\u0131m\u0131n zamanlamas\u0131n\u0131 ve ortakl\u0131k oranlar\u0131n\u0131n korunup korunmayaca\u011f\u0131n\u0131 belirlemektedir.<\/p>\n

R\u00fc\u00e7han Haklar\u0131 Ve Yabanc\u0131 Ortak Onaylar\u0131<\/strong><\/h3>\n

Nakdi sermaye art\u0131r\u0131m\u0131nda anonim \u015firket pay sahipleri T\u00fcrk Ticaret Kanunu\u2019nun 461 inci, limited \u015firket ortaklar\u0131 ise 591 inci maddesi \u00e7er\u00e7evesinde mevcut sermaye oranlar\u0131n\u0131 korumaya y\u00f6nelik r\u00fc\u00e7han hakk\u0131na sahiptir. Ge\u00e7ici Madde 15\u2019in toplant\u0131 ve karar nisaplar\u0131na ili\u015fkin istisnas\u0131 bu haklar\u0131 ortadan kald\u0131rmamaktad\u0131r. R\u00fc\u00e7han hakk\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131 veya kald\u0131r\u0131lmas\u0131, ilgili genel h\u00fck\u00fcmlerdeki hakl\u0131 sebep ve karar \u015fartlar\u0131na tabidir; hakk\u0131n kullan\u0131labilmesi i\u00e7in de en az on be\u015f g\u00fcnl\u00fck s\u00fcre tan\u0131nmal\u0131d\u0131r.<\/p>\n

Bu nedenle ortaklar\u0131n art\u0131r\u0131ma kat\u0131lma iradesi, kullanmayacaklar\u0131 r\u00fc\u00e7han haklar\u0131n\u0131n ak\u0131beti, pay sahipleri s\u00f6zle\u015fmelerindeki finansman taahh\u00fctleri ve olas\u0131 oran de\u011fi\u015fiklikleri karar \u00f6ncesinde ele al\u0131nmal\u0131d\u0131r. Yabanc\u0131 sermayeli i\u015ftiraklerde ana \u015firket onaylar\u0131, grup i\u00e7i bor\u00e7-sermaye dengesi, d\u00f6viz transferi, vergi ve muhasebe etkileri de ayn\u0131 takvim i\u00e7inde de\u011ferlendirilmelidir.<\/p>\n

V. \u0130nfisah\u0131n Hukuki Sonu\u00e7lar\u0131 Ve Kay\u0131tl\u0131 Sermaye Sisteminden \u00c7\u0131k\u0131\u015f<\/strong><\/h2>\n

\u0130nfisah Ve Tasfiyeye Giri\u015f<\/strong><\/h3>\n

Ge\u00e7ici Madde 15 uyar\u0131nca sermayesini s\u00fcresinde asgari tutara y\u00fckseltmeyen anonim ve limited \u015firketler infisah etmi\u015f say\u0131lacakt\u0131r. \u0130nfisah, ayr\u0131ca bir genel kurul karar\u0131 veya mahkeme h\u00fckm\u00fcne gerek olmaks\u0131z\u0131n, kanunda \u00f6ng\u00f6r\u00fclen sebebin ger\u00e7ekle\u015fmesiyle \u015firketin sona ermesidir. \u015eirket bu anda ticaret sicilinden kendili\u011finden silinmez; sona ermenin tescil ve ilan edilmesiyle tasfiye s\u00fcreci y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

T\u00fcrk Ticaret Kanunu\u2019nun 533 \u00fcnc\u00fc maddesi uyar\u0131nca sona eren anonim \u015firket tasfiye h\u00e2line girer, tasfiye sonuna kadar t\u00fczel ki\u015fili\u011fini korur ve ticaret unvan\u0131n\u0131 \u201ctasfiye h\u00e2linde\u201d ibaresiyle kullan\u0131r. \u015eirket organlar\u0131n\u0131n yetkileri tasfiye amac\u0131yla s\u0131n\u0131rlan\u0131r. Limited \u015firketlerde de 643 \u00fcnc\u00fc madde gere\u011fince anonim \u015firketlere ili\u015fkin tasfiye h\u00fck\u00fcmleri uygulanmaktad\u0131r.<\/p>\n

Tasfiye S\u00fcreci Ve Tescil Zorunlulu\u011fu<\/strong><\/h3>\n

\u015eirket tasfiye h\u00e2line girdikten sonra ola\u011fan ticari faaliyetlerini \u00f6nceki \u015fekilde s\u00fcrd\u00fcremez. Mevcut hak ve bor\u00e7lar tasfiye kapsam\u0131nda sonu\u00e7land\u0131r\u0131l\u0131r; alacaklar tahsil edilir, bor\u00e7lar \u00f6denir ve kalan malvarl\u0131\u011f\u0131 tasfiye h\u00fck\u00fcmlerine g\u00f6re payla\u015ft\u0131r\u0131l\u0131r. Bu nedenle uyum i\u00e7in yaln\u0131zca 31 Aral\u0131k 2026\u2019dan \u00f6nce genel kurul karar\u0131 al\u0131nmas\u0131 yeterli olmay\u0131p, sermaye art\u0131r\u0131m\u0131n\u0131n bu tarihe kadar tescil edilerek h\u00fck\u00fcm do\u011furmas\u0131n\u0131n sa\u011flanmas\u0131 gerekmektedir.<\/p>\n

VI. Genel De\u011ferlendirme<\/strong><\/h2>\n

31 Aral\u0131k 2026 uyumu bak\u0131m\u0131ndan \u015firketin Ge\u00e7ici Madde 15 kapsam\u0131ndaki hukuki durumu \u00f6ncelikle do\u011fru belirlenmelidir. Esas sermaye sistemindeki anonim ve limited \u015firketlerle kay\u0131tl\u0131 sermaye sistemindeki halka a\u00e7\u0131k olmayan anonim \u015firketler ayn\u0131 sonuca tabi olmad\u0131\u011f\u0131ndan, \u015firketin sermaye tutar\u0131 ile tabi oldu\u011fu sermaye sistemi ayr\u0131 ayr\u0131 incelenmelidir.<\/p>\n

Ge\u00e7ici Madde 15\u2019te \u00f6ng\u00f6r\u00fclen nisap istisnalar\u0131, genel kurul \u00e7a\u011fr\u0131s\u0131, temsil belgeleri, r\u00fc\u00e7han haklar\u0131 ve sermaye art\u0131r\u0131m\u0131n\u0131n tesciline ili\u015fkin di\u011fer kurallar\u0131 ortadan kald\u0131rmamaktad\u0131r. Finansman y\u00f6nteminin ve ortaklar\u0131n art\u0131r\u0131ma kat\u0131l\u0131m\u0131n\u0131n da karar \u00f6ncesinde netle\u015ftirilmesi gerekir. \u00d6zellikle \u00e7ok ortakl\u0131 ve yabanc\u0131 sermayeli \u015firketlerde ortak ve grup onaylar\u0131 i\u00e7in son tarihten \u00f6nce yeterli s\u00fcre b\u0131rak\u0131lmal\u0131d\u0131r.<\/p>\n

Uyumsuzluk, sermayesi genel asgari tutarlar\u0131n alt\u0131nda kalan anonim ve limited \u015firketlerde kanunen sona erme ve tasfiyeye giri\u015fe; kay\u0131tl\u0131 sermaye sistemindeki ilgili anonim \u015firketlerde ise sistemden \u00e7\u0131k\u0131\u015fa yol a\u00e7maktad\u0131r. Bu nedenle asgari sermaye uyumu, yaln\u0131zca sermaye tutar\u0131n\u0131n art\u0131r\u0131lmas\u0131na ili\u015fkin bir sicil i\u015flemi olarak de\u011fil, \u015firketin devaml\u0131l\u0131\u011f\u0131 ile ortaklar\u0131n ekonomik konumunu birlikte etkileyen bir \u015firketler hukuku s\u00fcreci olarak ele al\u0131nmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

31 Aral\u0131k 2026 asgari sermaye uyumu; genel kurul, r\u00fc\u00e7han hakk\u0131, finansman, tescil ve infisah sonu\u00e7lar\u0131 bak\u0131m\u0131ndan de\u011ferlendirilmelidir.<\/p>\n","protected":false},"author":2,"featured_media":10713,"template":"","insight_category":[],"insight_topic":[],"class_list":["post-10696","insight","type-insight","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/10696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight"}],"about":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/types\/insight"}],"author":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":4,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/10696\/revisions"}],"predecessor-version":[{"id":10733,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/10696\/revisions\/10733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media\/10713"}],"wp:attachment":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media?parent=10696"}],"wp:term":[{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_category?post=10696"},{"taxonomy":"insight_topic","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_topic?post=10696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}