{"id":3587,"date":"2026-09-28T13:04:33","date_gmt":"2026-09-28T10:04:33","guid":{"rendered":"https:\/\/batinyilmaz.av.tr\/?p=3587"},"modified":"2026-10-01T18:14:21","modified_gmt":"2026-10-01T15:14:21","slug":"yabanci-sirket-turkiye-subesi-irtibat-burosu","status":"publish","type":"post","link":"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/","title":{"rendered":"Yabanc\u0131 \u015eirketler T\u00fcrkiye\u2019de \u015eube veya \u0130rtibat B\u00fcrosu A\u00e7abilir Mi? Kurulu\u015f, Ticaret Sicili, Vergi ve M\u00fcd\u00fcr Atama S\u00fcreci"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Ba\u015fl\u0131klar<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u062a\u063a\u06cc\u06cc\u0631 \u0648\u0636\u0639\u06cc\u062a \u0641\u0647\u0631\u0633\u062a \u0645\u0637\u0627\u0644\u0628\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#1_Yabanci_Sirketlerin_Turkiyede_Sube_Acmasi\" >1. Yabanc\u0131 \u015eirketlerin T\u00fcrkiye\u2019de \u015eube A\u00e7mas\u0131<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Hukuki_dayanak_ve_subenin_hukuki_niteligi\" >Hukuki dayanak ve \u015fubenin hukuki niteli\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Sube_kurulusunda_aranan_belgeler\" >\u015eube kurulu\u015funda aranan belgeler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Sube_ticaret_unvani_ve_tescil_islemi\" >\u015eube ticaret unvan\u0131 ve tescil i\u015flemi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Sube_muduru_ve_tam_yetkili_ticari_mumessil\" >\u015eube m\u00fcd\u00fcr\u00fc ve tam yetkili ticari m\u00fcmessil<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#2_Yabanci_Sirketlerin_Turkiyede_Irtibat_Burosu_Acmasi\" >2. Yabanc\u0131 \u015eirketlerin T\u00fcrkiye\u2019de \u0130rtibat B\u00fcrosu A\u00e7mas\u0131<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Irtibat_burosunun_hukuki_dayanagi\" >\u0130rtibat b\u00fcrosunun hukuki dayana\u011f\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Irtibat_burosunun_yapabilecegi_faaliyetler\" >\u0130rtibat b\u00fcrosunun yapabilece\u011fi faaliyetler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Irtibat_burosu_kurulusunda_istenen_belgeler\" >\u0130rtibat b\u00fcrosu kurulu\u015funda istenen belgeler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Izin_suresi_ve_uzatma\" >\u0130zin s\u00fcresi ve uzatma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Yillik_faaliyet_bildirimi\" >Y\u0131ll\u0131k faaliyet bildirimi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#3_Sube_ve_Irtibat_Burosunun_Karsilastirilmasi\" >3. \u015eube ve \u0130rtibat B\u00fcrosunun Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#4_Vergi_ve_Muhasebe_Boyutu\" >4. Vergi ve Muhasebe Boyutu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Yabanci_sirket_subesinin_kurumlar_vergisi_durumu\" >Yabanc\u0131 \u015firket \u015fubesinin kurumlar vergisi durumu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Irtibat_burolarinda_vergi_degerlendirmesi\" >\u0130rtibat b\u00fcrolar\u0131nda vergi de\u011ferlendirmesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Irtibat_burosu_personelinin_ucretlerinde_GVK_m_2314\" >\u0130rtibat b\u00fcrosu personelinin \u00fccretlerinde GVK m. 23\/14<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#5_Sosyal_Guvenlik_ve_Yabanci_Personelin_Calisma_Izni\" >5. Sosyal G\u00fcvenlik ve Yabanc\u0131 Personelin \u00c7al\u0131\u015fma \u0130zni<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#6_Karsilastirmali_Somut_Senaryo_Analizleri\" >6. Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Somut Senaryo Analizleri<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Senaryo_1_Yabanci_yazilim_sirketinin_pazar_arastirmasi_yapmasi\" >Senaryo 1: Yabanc\u0131 yaz\u0131l\u0131m \u015firketinin pazar ara\u015ft\u0131rmas\u0131 yapmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Senaryo_2_Yabanci_makine_ureticisinin_Turkiyede_dogrudan_satis_yapmasi\" >Senaryo 2: Yabanc\u0131 makine \u00fcreticisinin T\u00fcrkiye\u2019de do\u011frudan sat\u0131\u015f yapmas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#7_Yargitay_Ictihatlari_Isiginda_Temsil_ve_Dava_Ehliyeti\" >7. Yarg\u0131tay \u0130\u00e7tihatlar\u0131 I\u015f\u0131\u011f\u0131nda Temsil ve Dava Ehliyeti<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Yargitay_Hukuk_Genel_Kurulunun_25062025_tarihli_karari\" >Yarg\u0131tay Hukuk Genel Kurulu\u2019nun 25.06.2025 tarihli karar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Yargitay_11_Hukuk_Dairesinin_22092022_tarihli_karari\" >Yarg\u0131tay 11. Hukuk Dairesi\u2019nin 22.09.2022 tarihli karar\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#8_Sikca_Sorulan_Sorular\" >8. S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#1_Yabanci_sirket_subesinin_Turkiyede_ayri_bir_sermaye_koymasi_zorunlu_mudur\" >1. Yabanc\u0131 \u015firket \u015fubesinin T\u00fcrkiye\u2019de ayr\u0131 bir sermaye koymas\u0131 zorunlu mudur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#2_Irtibat_burosu_daha_sonra_subeye_veya_anonimltd_sirkete_donusturulebilir_mi\" >2. \u0130rtibat b\u00fcrosu daha sonra \u015fubeye veya anonim\/ltd. \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#3_Irtibat_burosu_kendi_adina_satis_faturasi_kesebilir_mi\" >3. \u0130rtibat b\u00fcrosu kendi ad\u0131na sat\u0131\u015f faturas\u0131 kesebilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#4_Sube_mudurunun_Turk_vatandasi_olmasi_zorunlu_mudur\" >4. \u015eube m\u00fcd\u00fcr\u00fcn\u00fcn T\u00fcrk vatanda\u015f\u0131 olmas\u0131 zorunlu mudur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#5_Irtibat_burosu_calisanlarinin_ucretleri_gelir_vergisinden_istisna_midir\" >5. \u0130rtibat b\u00fcrosu \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00fccretleri gelir vergisinden istisna m\u0131d\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#6_Subenin_borclarindan_yabanci_ana_sirket_sorumlu_mudur\" >6. \u015eubenin bor\u00e7lar\u0131ndan yabanc\u0131 ana \u015firket sorumlu mudur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#7_Irtibat_burosu_calisani_icin_calisma_izni_gerekir_mi\" >7. \u0130rtibat b\u00fcrosu \u00e7al\u0131\u015fan\u0131 i\u00e7in \u00e7al\u0131\u015fma izni gerekir mi?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#9_Sonuc_ve_Hukuki_Degerlendirme\" >9. Sonu\u00e7 ve Hukuki De\u011ferlendirme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Yazar_Bilgisi\" >Yazar Bilgisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#TBB_ve_Reklam_Yasagina_Uyum_Ibaresi\" >TBB ve Reklam Yasa\u011f\u0131na Uyum \u0130baresi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/#Iletisim\" >\u0130leti\u015fim<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Yabanc\u0131 bir ticaret \u015firketinin T\u00fcrkiye pazar\u0131na do\u011frudan yeni bir T\u00fcrk \u015firketi kurmadan girebilmesi bak\u0131m\u0131ndan ba\u015fl\u0131ca iki yap\u0131 \u00f6ne \u00e7\u0131kar: <strong>T\u00fcrkiye\u2019de \u015fube a\u00e7\u0131lmas\u0131<\/strong> ve <strong>irtibat b\u00fcrosu kurulmas\u0131<\/strong>. Bu iki yap\u0131 hukuki nitelikleri, ticari faaliyet s\u0131n\u0131rlar\u0131, ticaret sicili i\u015flemleri, vergi sonu\u00e7lar\u0131 ve temsil yetkileri bak\u0131m\u0131ndan birbirinden farkl\u0131d\u0131r.<\/p>\n<p>Yabanc\u0131 \u015firket T\u00fcrkiye\u2019de sat\u0131\u015f yapmak, s\u00f6zle\u015fme akdetmek, ticari faaliyet y\u00fcr\u00fctmek ve bu faaliyetlerden T\u00fcrkiye\u2019de gelir elde etmek istiyorsa \u015fube modeli g\u00fcndeme gelir. Buna kar\u015f\u0131l\u0131k irtibat b\u00fcrosu, T\u00fcrkiye\u2019de ticari faaliyette bulunmamak \u015fart\u0131yla pazar ara\u015ft\u0131rmas\u0131, tan\u0131t\u0131m, ileti\u015fim ve benzeri izin verilen faaliyetlerin y\u00fcr\u00fct\u00fclmesi amac\u0131yla kurulabilir. 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 40. maddesi yabanc\u0131 merkezli ticari i\u015fletmelerin T\u00fcrkiye \u015fubelerinin tescilini; 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu ise ticari faaliyet y\u00fcr\u00fctmemek \u015fart\u0131yla irtibat b\u00fcrosu kurulmas\u0131n\u0131 d\u00fczenlemektedir.<\/p>\n<p>Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019de \u015firket kurmas\u0131 ile \u00e7al\u0131\u015fma hakk\u0131 aras\u0131ndaki fark ayr\u0131ca \u00f6nemlidir. <a href=\"https:\/\/batinyilmaz.av.tr\/yabanci-calisma-izni\/\" target=\"_blank\" rel=\"noopener\">Yabanc\u0131 \u00e7al\u0131\u015fma izni \u015fartlar\u0131<\/a> ile <a href=\"https:\/\/batinyilmaz.av.tr\/sirket-kurarak-calisma-izni-nasil-alinir\/\" target=\"_blank\" rel=\"noopener\">\u015firket kurulumu yoluyla \u00e7al\u0131\u015fma izni<\/a> s\u00fcre\u00e7leri birbirinden ba\u011f\u0131ms\u0131z de\u011ferlendirilmelidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Yabanci_Sirketlerin_Turkiyede_Sube_Acmasi\"><\/span>1. Yabanc\u0131 \u015eirketlerin T\u00fcrkiye\u2019de \u015eube A\u00e7mas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hukuki_dayanak_ve_subenin_hukuki_niteligi\"><\/span>Hukuki dayanak ve \u015fubenin hukuki niteli\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Merkezi T\u00fcrkiye d\u0131\u015f\u0131nda bulunan ticari i\u015fletmelerin T\u00fcrkiye\u2019deki \u015fubeleri, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 40\/4. maddesi uyar\u0131nca yerli ticari i\u015fletmeler gibi ticaret siciline tescil edilir. Ayn\u0131 h\u00fck\u00fcm, yabanc\u0131 \u015firket \u015fubesi i\u00e7in yerle\u015fim yeri T\u00fcrkiye\u2019de bulunan tam yetkili bir ticari m\u00fcmessil atanmas\u0131n\u0131 \u00f6ng\u00f6rmektedir. <a href=\"https:\/\/resmigazete.gov.tr\/eskiler\/2011\/02\/20110214-1-1.htm\" target=\"_blank\" rel=\"noopener\">6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun g\u00fcncel h\u00fckm\u00fc<\/a> bu konuda temel yasal kaynakt\u0131r.<\/p>\n<p>\u015eube, yabanc\u0131 ana \u015firketten ba\u011f\u0131ms\u0131z bir t\u00fczel ki\u015filik de\u011fildir. Bununla birlikte T\u00fcrkiye\u2019de ayr\u0131 bir ticaret sicili kayd\u0131 alt\u0131nda faaliyet g\u00f6sterir ve \u015fube faaliyetleri bak\u0131m\u0131ndan ticari i\u015flemlerde bulunabilir. \u015eubenin hukuki ve ekonomik varl\u0131\u011f\u0131 ana \u015firketten ba\u011f\u0131ms\u0131z yeni bir t\u00fczel ki\u015filik olu\u015fturmaz.<\/p>\n<p>6103 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun Y\u00fcr\u00fcrl\u00fc\u011f\u00fc ve Uygulama \u015eekli Hakk\u0131nda Kanun\u2019un 12. maddesi de merkezi T\u00fcrkiye d\u0131\u015f\u0131nda bulunan ticari i\u015fletmelerin T\u00fcrkiye \u015fubelerinin tesciline ili\u015fkin \u00f6zel h\u00fck\u00fcmler i\u00e7ermektedir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sube_kurulusunda_aranan_belgeler\"><\/span>\u015eube kurulu\u015funda aranan belgeler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ticaret Sicili Y\u00f6netmeli\u011fi\u2019nin 122. maddesi, merkezi T\u00fcrkiye d\u0131\u015f\u0131nda bulunan ticari i\u015fletmelerin T\u00fcrkiye \u015fubesinin tescili s\u0131ras\u0131nda sunulacak belgeleri ayr\u0131nt\u0131l\u0131 bi\u00e7imde d\u00fczenlemektedir. Buna g\u00f6re dosyan\u0131n i\u00e7eri\u011fi somut olaya ve kaynak \u00fclke hukukuna g\u00f6re de\u011fi\u015febilmekle birlikte temel olarak a\u015fa\u011f\u0131daki belgeler g\u00fcndeme gelir:<\/p>\n<ul>\n<li>Kaynak \u00fclke hukukunda \u015fube a\u00e7\u0131lmas\u0131 bak\u0131m\u0131ndan aranan \u015fartlar\u0131n yerine getirildi\u011fini g\u00f6steren yetkili makam yaz\u0131s\u0131 ve T\u00fcrk\u00e7e \u00e7evirisi,<\/li>\n<li>Kaynak \u00fclkede \u015fubenin tescili i\u00e7in gerekli belgeler,<\/li>\n<li>Merkezin g\u00fcncel sicil kay\u0131tlar\u0131n\u0131 g\u00f6steren belge ve \u015firket s\u00f6zle\u015fmesinin onayl\u0131 \u00f6rne\u011fi ile T\u00fcrk\u00e7e \u00e7evirileri,<\/li>\n<li>Yetkili organ\u0131n T\u00fcrkiye\u2019de \u015fube a\u00e7\u0131lmas\u0131na ve T\u00fcrkiye\u2019de yerle\u015fik tam yetkili temsilci atanmas\u0131na ili\u015fkin karar\u0131,<\/li>\n<li>Merkezin ve \u015fubenin bilgileri ile \u015fubeyi temsil edecek ki\u015filerin bilgilerini i\u00e7eren beyanname,<\/li>\n<li>Gerekti\u011finde temsil yetkisini g\u00f6steren vek\u00e2letname,<\/li>\n<li>\u015eubeyi temsil edecek ki\u015filerin imza beyannameleri,<\/li>\n<li>Faaliyet i\u00e7in ba\u015fka bir kurumun izni veya uygun g\u00f6r\u00fc\u015f\u00fc gerekiyorsa ilgili izin veya uygun g\u00f6r\u00fc\u015f yaz\u0131s\u0131.<\/li>\n<\/ul>\n<p>Bu belgelerin kaynak \u00fclkede d\u00fczenlenmi\u015f olmas\u0131 h\u00e2linde, belgenin niteli\u011fine ve ilgili \u00fclkenin durumuna g\u00f6re apostil veya konsolosluk tasdiki ve T\u00fcrkiye\u2019de kullan\u0131labilmesi i\u00e7in usul\u00fcne uygun T\u00fcrk\u00e7e terc\u00fcme i\u015flemleri g\u00fcndeme gelir. Ticaret Sicili Y\u00f6netmeli\u011fi\u2019nin 122. maddesi, \u015fube tescilinde kaynak \u00fclke belgelerinin sunulmas\u0131na ili\u015fkin ayr\u0131nt\u0131l\u0131 \u00e7er\u00e7eveyi ortaya koymaktad\u0131r.<\/p>\n<p><a href=\"https:\/\/mevzuat.kslaw.com.tr\/mevzuat\/ticaret-sicili-yonetmeligi\/madde\/122\" target=\"_blank\" rel=\"noopener\">Ticaret Sicili Y\u00f6netmeli\u011fi m. 122\u2019de aranan belgeler<\/a> \u00fczerinden g\u00fcncel belge listesinin ana hatlar\u0131 kontrol edilebilir. Bu ba\u011flant\u0131 resm\u00ee kurum sitesi de\u011fildir; bu nedenle resm\u00ee mevzuat kayna\u011f\u0131 yerine yard\u0131mc\u0131 mevzuat kayna\u011f\u0131 olarak de\u011ferlendirilmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sube_ticaret_unvani_ve_tescil_islemi\"><\/span>\u015eube ticaret unvan\u0131 ve tescil i\u015flemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yabanc\u0131 \u015firket \u015fubesinin ticaret unvan\u0131, merkez \u015firketin unvan\u0131 ve \u015fubenin T\u00fcrkiye\u2019deki konumunu ortaya koyacak \u015fekilde mevzuata uygun olarak belirlenmelidir. \u015eubenin tescili ilgili ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcnde ger\u00e7ekle\u015ftirilir.<\/p>\n<p>Tescil s\u00fcrecinde MERS\u0130S ve ticaret sicili i\u015flemleri \u00f6nem ta\u015f\u0131r. Tescil sonucunda \u015fube, T\u00fcrkiye\u2019de ticaret sicili bak\u0131m\u0131ndan ayr\u0131 bir sicil kayd\u0131na sahip olur; ancak bu durum \u015fubeye ana \u015firketten ba\u011f\u0131ms\u0131z bir t\u00fczel ki\u015filik kazand\u0131rmaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sube_muduru_ve_tam_yetkili_ticari_mumessil\"><\/span>\u015eube m\u00fcd\u00fcr\u00fc ve tam yetkili ticari m\u00fcmessil<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>TTK m. 40\/4 uyar\u0131nca T\u00fcrkiye\u2019deki yabanc\u0131 \u015firket \u015fubesi i\u00e7in <strong>yerle\u015fim yeri T\u00fcrkiye\u2019de bulunan tam yetkili bir ticari m\u00fcmessil<\/strong> atanmas\u0131 gerekir.<\/p>\n<p>Kanundaki a\u00e7\u0131k \u015fart T\u00fcrk vatanda\u015fl\u0131\u011f\u0131 de\u011fil, temsilcinin yerle\u015fim yerinin T\u00fcrkiye\u2019de bulunmas\u0131d\u0131r. Yabanc\u0131 uyruklu ki\u015finin \u015fube y\u00f6neticisi veya temsilcisi olarak atanmas\u0131 ayr\u0131ca \u00e7al\u0131\u015fma ve ikamet mevzuat\u0131 bak\u0131m\u0131ndan de\u011ferlendirilmelidir.<\/p>\n<p>Yabanc\u0131n\u0131n \u015firket orta\u011f\u0131, y\u00f6neticisi veya \u00e7al\u0131\u015fan\u0131 olarak T\u00fcrkiye\u2019de fiilen \u00e7al\u0131\u015fmas\u0131 s\u00f6z konusuysa \u015firket kurulu\u015fu ile \u00e7al\u0131\u015fma hakk\u0131n\u0131n birbirinden ayr\u0131lmas\u0131 gerekir. Bu konuda <a href=\"https:\/\/batinyilmaz.av.tr\/calisma-izni-degerlendirme-kriterleri-2026\/\" target=\"_blank\" rel=\"noopener\">2026 \u00e7al\u0131\u015fma izni de\u011ferlendirme kriterleri<\/a> ayr\u0131ca incelenmelidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Yabanci_Sirketlerin_Turkiyede_Irtibat_Burosu_Acmasi\"><\/span>2. Yabanc\u0131 \u015eirketlerin T\u00fcrkiye\u2019de \u0130rtibat B\u00fcrosu A\u00e7mas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Irtibat_burosunun_hukuki_dayanagi\"><\/span>\u0130rtibat b\u00fcrosunun hukuki dayana\u011f\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019nun 3\/h h\u00fckm\u00fc, yabanc\u0131 \u00fclke kanunlar\u0131na g\u00f6re kurulmu\u015f \u015firketlere T\u00fcrkiye\u2019de ticari faaliyette bulunmamak \u015fart\u0131yla irtibat b\u00fcrosu a\u00e7ma izni verilmesine ili\u015fkin temel d\u00fczenlemedir.<\/p>\n<p>\u0130rtibat b\u00fcrosunun kurulu\u015fu ve i\u015fleyi\u015fi Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu Uygulama Y\u00f6netmeli\u011fi\u2019nin 6, 7 ve 8. maddelerinde d\u00fczenlenmi\u015ftir. <a href=\"https:\/\/www.invest.gov.tr\/en\/investmentguide\/pages\/establishing-a-business.aspx\" target=\"_blank\" rel=\"noopener\">Invest in T\u00fcrkiye\u2019nin yabanc\u0131 \u015firketlerin T\u00fcrkiye\u2019de i\u015f kurmas\u0131na ili\u015fkin resm\u00ee yat\u0131r\u0131m rehberi<\/a> de irtibat b\u00fcrolar\u0131 bak\u0131m\u0131ndan ticari faaliyet yasa\u011f\u0131n\u0131 ve ba\u015fvuru belgelerini a\u00e7\u0131klamaktad\u0131r.<\/p>\n<p>\u0130rtibat b\u00fcrosu, yabanc\u0131 \u015firketin T\u00fcrkiye\u2019deki ticari faaliyetlerini do\u011frudan y\u00fcr\u00fctmesi i\u00e7in kurulmu\u015f bir \u015fube de\u011fildir. Temel s\u0131n\u0131r, T\u00fcrkiye\u2019de ticari faaliyette bulunulmamas\u0131d\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Irtibat_burosunun_yapabilecegi_faaliyetler\"><\/span>\u0130rtibat b\u00fcrosunun yapabilece\u011fi faaliyetler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130rtibat b\u00fcrosunun izin kapsam\u0131nda y\u00fcr\u00fctebilece\u011fi faaliyetler, ba\u015fvuru s\u0131ras\u0131nda beyan edilen faaliyet konusu ve ilgili mevzuat \u00e7er\u00e7evesinde de\u011ferlendirilir. Pazar ara\u015ft\u0131rmas\u0131, yabanc\u0131 \u015firket \u00fcr\u00fcn veya hizmetlerinin tan\u0131t\u0131lmas\u0131 ve yabanc\u0131 merkezin T\u00fcrkiye\u2019deki faaliyetleri hakk\u0131nda bilgi toplanmas\u0131 gibi ticari faaliyet niteli\u011fi ta\u015f\u0131mayan \u00e7al\u0131\u015fmalar bu kapsamda g\u00fcndeme gelebilir.<\/p>\n<p>\u0130rtibat b\u00fcrosu ad\u0131na do\u011frudan T\u00fcrkiye\u2019de sat\u0131\u015f ger\u00e7ekle\u015ftirilmesi, sat\u0131\u015f geliri elde edilmesi veya ticari faaliyetin irtibat b\u00fcrosu \u00fczerinden y\u00fcr\u00fct\u00fclmesi ise 4875 say\u0131l\u0131 Kanun\u2019daki ticari faaliyet yasa\u011f\u0131yla ba\u011fda\u015fmaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Irtibat_burosu_kurulusunda_istenen_belgeler\"><\/span>\u0130rtibat b\u00fcrosu kurulu\u015funda istenen belgeler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu Uygulama Y\u00f6netmeli\u011fi m. 7 kapsam\u0131nda temel olarak \u015fu belgeler aran\u0131r:<\/p>\n<ul>\n<li>Yabanc\u0131 \u015firkete ait faaliyet belgesi,<\/li>\n<li>Yabanc\u0131 \u015firketin faaliyet raporu veya bilan\u00e7o ve gelir tablosu,<\/li>\n<li>\u0130rtibat b\u00fcrosunun faaliyetlerini y\u00fcr\u00fctecek ki\u015fiye verilecek yetki belgesi,<\/li>\n<li>Ba\u015fvuru i\u015flemleri ba\u015fka bir ki\u015fi taraf\u0131ndan y\u00fcr\u00fct\u00fclecekse vek\u00e2letname.<\/li>\n<\/ul>\n<p>Resm\u00ee yat\u0131r\u0131m rehberinde ayr\u0131ca ba\u015fvuru formu, ticari faaliyette bulunulmayaca\u011f\u0131na ili\u015fkin taahh\u00fct ve \u015firketin faaliyet durumunu g\u00f6steren belgeler belirtilmektedir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Izin_suresi_ve_uzatma\"><\/span>\u0130zin s\u00fcresi ve uzatma<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130rtibat b\u00fcrolar\u0131nda izin s\u00fcresi bak\u0131m\u0131ndan ba\u015fvuru tarihindeki g\u00fcncel d\u00fczenleme esas al\u0131nmal\u0131d\u0131r. Resm\u00ee yat\u0131r\u0131m rehberine g\u00f6re ilk kurulu\u015f izni, bildirilen faaliyetler kapsam\u0131nda <strong>azami \u00fc\u00e7 y\u0131l<\/strong> s\u00fcreyle verilmektedir.<\/p>\n<p>\u00d6nemli bir g\u00fcncelleme olarak, pazar ara\u015ft\u0131rmas\u0131 veya yabanc\u0131 \u015firket \u00fcr\u00fcn ve hizmetlerinin tan\u0131t\u0131m\u0131 amac\u0131yla faaliyet g\u00f6steren irtibat b\u00fcrolar\u0131n\u0131n izin s\u00fcresinin uzat\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Di\u011fer faaliyet t\u00fcrlerinde ise ge\u00e7mi\u015f faaliyetler, i\u015f plan\u0131, T\u00fcrkiye\u2019deki gelecek hedefleri, harcamalar ve \u00e7al\u0131\u015fan say\u0131s\u0131 gibi unsurlar dikkate al\u0131narak uzatma de\u011ferlendirmesi yap\u0131l\u0131r. Bu nedenle \u00f6nceki metinlerde yer alan \u201cpazar ara\u015ft\u0131rmas\u0131 b\u00fcrolar\u0131 be\u015f y\u0131la kadar uzat\u0131labilir\u201d \u015feklindeki genel ifade g\u00fcncel resm\u00ee kaynakla uyumlu de\u011fildir.<\/p>\n<p>G\u00fcncel uygulama bak\u0131m\u0131ndan <a href=\"https:\/\/www.invest.gov.tr\/en\/investmentguide\/pages\/establishing-a-business.aspx\" target=\"_blank\" rel=\"noopener\">Invest in T\u00fcrkiye irtibat b\u00fcrosu rehberi<\/a> esas al\u0131nmal\u0131d\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yillik_faaliyet_bildirimi\"><\/span>Y\u0131ll\u0131k faaliyet bildirimi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu Uygulama Y\u00f6netmeli\u011fi m. 8 uyar\u0131nca irtibat b\u00fcrolar\u0131n\u0131n ge\u00e7mi\u015f y\u0131l faaliyetleri hakk\u0131nda bilgi formunu her y\u0131l en ge\u00e7 May\u0131s ay\u0131 sonuna kadar sunmas\u0131 ve ge\u00e7mi\u015f y\u0131l harcamalar\u0131n\u0131n yurt d\u0131\u015f\u0131ndan g\u00f6nderilen d\u00f6vizlerle kar\u015f\u0131land\u0131\u011f\u0131n\u0131 g\u00f6steren belgeleri ibraz etmesi gerekir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Sube_ve_Irtibat_Burosunun_Karsilastirilmasi\"><\/span>3. \u015eube ve \u0130rtibat B\u00fcrosunun Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Hukuki ve Mali Kriter<\/th>\n<th>Yabanc\u0131 \u015eirket \u015eubesi<\/th>\n<th>\u0130rtibat B\u00fcrosu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Temel hukuki dayanak<\/td>\n<td>6102 say\u0131l\u0131 TTK m. 40\/4 ve 6103 say\u0131l\u0131 Kanun m. 12<\/td>\n<td>4875 say\u0131l\u0131 Kanun m. 3\/h ve DYYK Uygulama Y\u00f6netmeli\u011fi m. 6-8<\/td>\n<\/tr>\n<tr>\n<td>Yetkili i\u015flem mercii<\/td>\n<td>\u0130lgili Ticaret Sicili M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<td>Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131, ilgili Genel M\u00fcd\u00fcrl\u00fck<\/td>\n<\/tr>\n<tr>\n<td>Ticaret sicili<\/td>\n<td>Tescil edilir<\/td>\n<td>Ticaret siciline \u015fube olarak tescil edilmez<\/td>\n<\/tr>\n<tr>\n<td>T\u00fczel ki\u015filik<\/td>\n<td>Yoktur; yabanc\u0131 merkezden ba\u011f\u0131ms\u0131z ayr\u0131 t\u00fczel ki\u015filik de\u011fildir<\/td>\n<td>Yoktur<\/td>\n<\/tr>\n<tr>\n<td>Ticari faaliyet<\/td>\n<td>\u015eubenin faaliyet konusu kapsam\u0131nda m\u00fcmk\u00fcnd\u00fcr<\/td>\n<td>T\u00fcrkiye\u2019de ticari faaliyet y\u00fcr\u00fct\u00fclemez<\/td>\n<\/tr>\n<tr>\n<td>Temsilci<\/td>\n<td>T\u00fcrkiye\u2019de yerle\u015fim yeri bulunan tam yetkili ticari m\u00fcmessil<\/td>\n<td>\u0130zin verilen faaliyetleri y\u00fcr\u00fctmek \u00fczere yetkilendirilen ki\u015fi veya ki\u015filer<\/td>\n<\/tr>\n<tr>\n<td>Faaliyet s\u00fcresi<\/td>\n<td>\u015eube tesciline ba\u011fl\u0131 olarak s\u00fcresiz yap\u0131<\/td>\n<td>\u0130lk izin azami 3 y\u0131l; uzatma faaliyet t\u00fcr\u00fcne g\u00f6re de\u011ferlendirilir<\/td>\n<\/tr>\n<tr>\n<td>Vergilendirme<\/td>\n<td>T\u00fcrkiye\u2019de elde edilen kazan\u00e7 ve i\u015flemlere ili\u015fkin vergi y\u00fck\u00fcml\u00fcl\u00fckleri do\u011fabilir<\/td>\n<td>Ticari faaliyet y\u00fcr\u00fct\u00fclmedi\u011fi s\u00fcrece \u015fube gibi ticari kazan\u00e7 m\u00fckellefiyeti do\u011fmaz; somut vergi y\u00fck\u00fcml\u00fcl\u00fckleri ayr\u0131ca de\u011ferlendirilir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"4_Vergi_ve_Muhasebe_Boyutu\"><\/span>4. Vergi ve Muhasebe Boyutu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Yabanci_sirket_subesinin_kurumlar_vergisi_durumu\"><\/span>Yabanc\u0131 \u015firket \u015fubesinin kurumlar vergisi durumu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 3. maddesine g\u00f6re kanuni ve i\u015f merkezlerinin her ikisi de T\u00fcrkiye\u2019de bulunmayan yabanc\u0131 kurumlar dar m\u00fckellefiyet esas\u0131na g\u00f6re yaln\u0131zca T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7lar\u0131 \u00fczerinden vergilendirilir.<\/p>\n<p>T\u00fcrkiye\u2019deki \u015fube \u00fczerinden ger\u00e7ekle\u015ftirilen ticari faaliyetlerden elde edilen kazan\u00e7lar\u0131n vergilendirilmesi, \u015fubenin T\u00fcrkiye\u2019deki faaliyetleri ve ilgili vergi mevzuat\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilir. <a href=\"https:\/\/antalya.gib.gov.tr\/mevzuat\/kanun\/435\" target=\"_blank\" rel=\"noopener\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu metni<\/a> dar m\u00fckellefiyetin temel \u00e7er\u00e7evesini ortaya koymaktad\u0131r.<\/p>\n<p>\u015eubenin vergi y\u00fck\u00fcml\u00fcl\u00fckleri yaln\u0131zca kurumlar vergisinden ibaret de\u011fildir. Faaliyetin niteli\u011fine g\u00f6re KDV, vergi usul h\u00fck\u00fcmleri, belge d\u00fczeni, muhasebe ve di\u011fer beyan y\u00fck\u00fcml\u00fcl\u00fckleri ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Irtibat_burolarinda_vergi_degerlendirmesi\"><\/span>\u0130rtibat b\u00fcrolar\u0131nda vergi de\u011ferlendirmesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130rtibat b\u00fcrosunun T\u00fcrkiye\u2019de ticari faaliyette bulunmamas\u0131 ve ticari gelir elde etmemesi temel hukuki ko\u015fuldur. Bu nedenle irtibat b\u00fcrosunun \u015fube gibi ticari kazan\u00e7 elde eden bir i\u015fletme olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<p>Bununla birlikte \u201cirtibat b\u00fcrosunun hi\u00e7bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaz\u201d \u015feklinde genel bir ifade do\u011fru de\u011fildir. Kira \u00f6demeleri, personel \u00f6demeleri, hizmet al\u0131mlar\u0131 ve di\u011fer i\u015flemler bak\u0131m\u0131ndan vergi mevzuat\u0131ndaki \u00f6zel h\u00fck\u00fcmler ayr\u0131ca incelenmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Irtibat_burosu_personelinin_ucretlerinde_GVK_m_2314\"><\/span>\u0130rtibat b\u00fcrosu personelinin \u00fccretlerinde GVK m. 23\/14<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 23\/14. maddesinde, kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan dar m\u00fckellefiyete tabi i\u015fverenlerin T\u00fcrkiye d\u0131\u015f\u0131nda elde ettikleri kazan\u00e7lar \u00fczerinden d\u00f6viz olarak \u00f6dedikleri belirli \u00fccretler bak\u0131m\u0131ndan gelir vergisi istisnas\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n<p>\u0130stisnan\u0131n uygulanmas\u0131 otomatik de\u011fildir. \u0130\u015fverenin ve \u00f6deme kayna\u011f\u0131n\u0131n kanundaki \u015fartlar\u0131 ta\u015f\u0131mas\u0131 ve \u00f6demenin mevzuatta \u00f6ng\u00f6r\u00fclen bi\u00e7imde yap\u0131lmas\u0131 gerekir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 da bu konuda, yabanc\u0131 i\u015fverenin T\u00fcrkiye\u2019de kanuni veya i\u015f merkezinin bulunmamas\u0131 ve \u00fccretin yurt d\u0131\u015f\u0131ndaki kazan\u00e7lardan d\u00f6viz olarak \u00f6denmesi gibi \u015fartlara dikkat \u00e7ekmektedir.<\/p>\n<p><a href=\"https:\/\/gib.gov.tr\/mevzuat\/kanun\/433\/ozelge\/21393\" target=\"_blank\" rel=\"noopener\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n GVK 23\/14 uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamas\u0131<\/a> ile somut \u015fartlar incelenebilir.<\/p>\n<p>Damga vergisi bak\u0131m\u0131ndan da \u00fccretin GVK m. 23 kapsam\u0131nda istisna olmas\u0131 h\u00e2linde, ilgili \u00fccret belgelerinin Damga Vergisi Kanunu\u2019nun istisna h\u00fck\u00fcmleri y\u00f6n\u00fcnden ayr\u0131ca de\u011ferlendirilmesi gerekir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bu konuda GVK 23 kapsam\u0131nda de\u011ferlendirilen \u00fccretlere ili\u015fkin k\u00e2\u011f\u0131tlar\u0131n belirli \u015fartlarla damga vergisinden istisna olabilece\u011fini a\u00e7\u0131klam\u0131\u015ft\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Sosyal_Guvenlik_ve_Yabanci_Personelin_Calisma_Izni\"><\/span>5. Sosyal G\u00fcvenlik ve Yabanc\u0131 Personelin \u00c7al\u0131\u015fma \u0130zni<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u015eube veya irtibat b\u00fcrosunda T\u00fcrkiye\u2019de fiilen personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 h\u00e2linde sosyal g\u00fcvenlik mevzuat\u0131ndan do\u011fan i\u015fveren y\u00fck\u00fcml\u00fcl\u00fckleri ayr\u0131ca yerine getirilmelidir.<\/p>\n<p>Yabanc\u0131 uyruklu personelin fiilen \u00e7al\u0131\u015fmas\u0131 bak\u0131m\u0131ndan \u00e7al\u0131\u015fma izni mevzuat\u0131 ayr\u0131ca uygulan\u0131r. \u015eirket kurulmas\u0131, \u015firket orta\u011f\u0131 olunmas\u0131 veya irtibat b\u00fcrosu a\u00e7\u0131lmas\u0131 tek ba\u015f\u0131na yabanc\u0131ya \u00e7al\u0131\u015fma hakk\u0131 vermez.<\/p>\n<p>2026 y\u0131l\u0131 itibar\u0131yla \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019n\u0131n g\u00fcncel de\u011ferlendirme kriterlerinde, genel istihdam ve mali yeterlilik kriterlerinin yan\u0131 s\u0131ra \u015firket orta\u011f\u0131 yabanc\u0131lar i\u00e7in \u00f6zel h\u00fck\u00fcmler bulunmaktad\u0131r. \u00d6rne\u011fin bilan\u00e7o esas\u0131na tabi i\u015fyerlerinde yeni i\u015fyeri a\u00e7an veya i\u015fyerine ortak olan yabanc\u0131 bak\u0131m\u0131ndan \u00f6denmi\u015f sermaye, yabanc\u0131n\u0131n sermaye pay\u0131, ortakl\u0131k oran\u0131 ve T\u00fcrk vatanda\u015f\u0131 istihdam\u0131 gibi kriterler ayr\u0131ca d\u00fczenlenmi\u015ftir. <a href=\"https:\/\/www.csgb.gov.tr\/uigm\/calisma-izni\/calisma-izni-degerlendirme-kriterleri\/\" target=\"_blank\" rel=\"noopener\">\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019n\u0131n g\u00fcncel \u00e7al\u0131\u015fma izni de\u011ferlendirme kriterleri<\/a> ba\u015fvuru tarihinde kontrol edilmelidir.<\/p>\n<p>Yabanc\u0131 \u00e7al\u0131\u015fanlar\u0131n SGK bildirimleri i\u00e7in ayr\u0131ca <a href=\"https:\/\/batinyilmaz.av.tr\/yabanci-calisanin-sgk-girisi\/\" target=\"_blank\" rel=\"noopener\">yabanc\u0131 \u00e7al\u0131\u015fan\u0131n SGK giri\u015fi ve bildirim s\u00fcreleri<\/a> konusundaki g\u00fcncel a\u00e7\u0131klamalar incelenebilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Karsilastirmali_Somut_Senaryo_Analizleri\"><\/span>6. Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Somut Senaryo Analizleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Senaryo_1_Yabanci_yazilim_sirketinin_pazar_arastirmasi_yapmasi\"><\/span>Senaryo 1: Yabanc\u0131 yaz\u0131l\u0131m \u015firketinin pazar ara\u015ft\u0131rmas\u0131 yapmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Almanya merkezli bir yaz\u0131l\u0131m \u015firketinin T\u00fcrkiye\u2019de pazar ara\u015ft\u0131rmas\u0131 yapmak, potansiyel m\u00fc\u015fterileri ve tedarik\u00e7ileri analiz etmek ve T\u00fcrkiye\u2019deki pazar ko\u015fullar\u0131n\u0131 de\u011ferlendirmek istedi\u011fi varsay\u0131ls\u0131n. \u015eirket T\u00fcrkiye\u2019de do\u011frudan sat\u0131\u015f yapmayacak ve ticari s\u00f6zle\u015fmeleri irtibat b\u00fcrosu \u00fczerinden imzalamayacaksa, faaliyetlerin izin verilen kapsamda kalmas\u0131 \u015fart\u0131yla irtibat b\u00fcrosu modeli g\u00fcndeme gelebilir.<\/p>\n<p>Ancak T\u00fcrkiye\u2019deki personelin fiilen yaz\u0131l\u0131m sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirmesi, sipari\u015f almas\u0131, tahsilat yapmas\u0131 veya T\u00fcrkiye\u2019deki m\u00fc\u015fterilerle yabanc\u0131 \u015firket ad\u0131na ticari s\u00f6zle\u015fmeler kurmas\u0131 h\u00e2linde faaliyet s\u0131n\u0131rlar\u0131n\u0131n ayr\u0131ca de\u011ferlendirilmesi gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Senaryo_2_Yabanci_makine_ureticisinin_Turkiyede_dogrudan_satis_yapmasi\"><\/span>Senaryo 2: Yabanc\u0131 makine \u00fcreticisinin T\u00fcrkiye\u2019de do\u011frudan sat\u0131\u015f yapmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130talya merkezli bir makine \u00fcreticisinin T\u00fcrkiye\u2019de makine satmak, s\u00f6zle\u015fme imzalamak, fatura d\u00fczenlemek, yedek par\u00e7a satmak ve sat\u0131\u015f sonras\u0131 hizmet vermek istedi\u011fi durumda irtibat b\u00fcrosunun ticari faaliyet yasa\u011f\u0131 dikkate al\u0131nmal\u0131d\u0131r.<\/p>\n<p>Bu faaliyetlerin T\u00fcrkiye\u2019de y\u00fcr\u00fct\u00fclmesi planlan\u0131yorsa \u015fube veya T\u00fcrkiye\u2019de ayr\u0131 bir \u015firket kurulmas\u0131 gibi hukuki yap\u0131lar\u0131n de\u011ferlendirilmesi gerekir. \u015eubenin kurulu\u015funda TTK m. 40\/4 ve ilgili ticaret sicili h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_Yargitay_Ictihatlari_Isiginda_Temsil_ve_Dava_Ehliyeti\"><\/span>7. Yarg\u0131tay \u0130\u00e7tihatlar\u0131 I\u015f\u0131\u011f\u0131nda Temsil ve Dava Ehliyeti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Yargitay_Hukuk_Genel_Kurulunun_25062025_tarihli_karari\"><\/span>Yarg\u0131tay Hukuk Genel Kurulu\u2019nun 25.06.2025 tarihli karar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yarg\u0131tay Hukuk Genel Kurulu\u2019nun <strong>25.06.2025 tarihli, E. 2024\/113, K. 2025\/389<\/strong> say\u0131l\u0131 karar\u0131, yabanc\u0131 bir bankan\u0131n T\u00fcrkiye\u2019deki temsilcili\u011fi\/irtibat b\u00fcrosunun dava ve taraf ehliyeti bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131yan bir uyu\u015fmazl\u0131\u011fa ili\u015fkindir.<\/p>\n<p>Kararda, yabanc\u0131 merkezin T\u00fcrkiye\u2019deki temsilcili\u011finin taraf ehliyeti ve dava \u015fartlar\u0131 bak\u0131m\u0131ndan ortaya \u00e7\u0131kan uyu\u015fmazl\u0131k de\u011ferlendirilmi\u015f; somut olayda yabanc\u0131 merkezden vek\u00e2letname al\u0131nmas\u0131 yoluyla belirli bir usul eksikli\u011finin giderilebilmesi hususu ele al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Karar\u0131n temel uyu\u015fmazl\u0131\u011f\u0131, yabanc\u0131 merkez hakk\u0131nda y\u00fcr\u00fct\u00fclen icra takibinde T\u00fcrkiye\u2019deki temsilcilik adresinin kullan\u0131lmas\u0131 \u00fczerine temsilcilik taraf\u0131ndan menfi tespit davas\u0131 a\u00e7\u0131lmas\u0131 ve dava ehliyeti y\u00f6n\u00fcnden ortaya \u00e7\u0131kan eksikli\u011fin giderilip giderilemeyece\u011fi noktas\u0131nda toplanm\u0131\u015ft\u0131r. Hukuk Genel Kurulu, somut olay bak\u0131m\u0131ndan direnme karar\u0131n\u0131n bozulmas\u0131na karar vermi\u015ftir.<\/p>\n<p><a href=\"https:\/\/www.hukukihaber.net\/hukuk-genel-kurulunun-2024113-e-2025389-k-sayili-karari\" target=\"_blank\" rel=\"noopener\">Yarg\u0131tay HGK E. 2024\/113, K. 2025\/389 karar metni<\/a> ikincil bir hukuk kayna\u011f\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r. Bu ba\u011flant\u0131 resm\u00ee Yarg\u0131tay ba\u011flant\u0131s\u0131 de\u011fildir; resm\u00ee karar URL&#8217;si do\u011frulanamad\u0131\u011f\u0131 i\u00e7in resm\u00ee kaynak gibi g\u00f6sterilmemektedir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yargitay_11_Hukuk_Dairesinin_22092022_tarihli_karari\"><\/span>Yarg\u0131tay 11. Hukuk Dairesi\u2019nin 22.09.2022 tarihli karar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yarg\u0131tay 11. Hukuk Dairesi\u2019nin <strong>22.09.2022 tarihli, E. 2021\/299, K. 2022\/6183<\/strong> say\u0131l\u0131 karar\u0131, yabanc\u0131 \u015firketin T\u00fcrkiye\u2019deki temsilcisinin yetkileri ve \u015firket hesab\u0131 \u00fczerinde ger\u00e7ekle\u015ftirdi\u011fi i\u015flemlerden kaynaklanan sorumluluk uyu\u015fmazl\u0131\u011f\u0131 bak\u0131m\u0131ndan an\u0131lmaktad\u0131r.<\/p>\n<p>Ancak bu karar i\u00e7in eri\u015filebilir ve do\u011frulanabilir resm\u00ee Yarg\u0131tay URL&#8217;si bu \u00e7al\u0131\u015fma kapsam\u0131nda tespit edilemedi\u011finden, \u00f6nceki metinde kullan\u0131lan \u00fc\u00e7\u00fcnc\u00fc taraf <code>app.apilex.ai<\/code> ba\u011flant\u0131s\u0131 \u00f6zellikle kullan\u0131lmam\u0131\u015ft\u0131r. Karar k\u00fcnyesi ayr\u0131ca g\u00fcvenilir bir resm\u00ee karar veri taban\u0131ndan kontrol edilmeden kesin emsal niteli\u011finde yorumlanmamal\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"8_Sikca_Sorulan_Sorular\"><\/span>8. S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Yabanci_sirket_subesinin_Turkiyede_ayri_bir_sermaye_koymasi_zorunlu_mudur\"><\/span>1. Yabanc\u0131 \u015firket \u015fubesinin T\u00fcrkiye\u2019de ayr\u0131 bir sermaye koymas\u0131 zorunlu mudur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>TTK m. 40\/4 ve 6103 say\u0131l\u0131 Kanun m. 12 bak\u0131m\u0131ndan yabanc\u0131 \u015firket \u015fubeleri i\u00e7in kanunda anonim veya limited \u015firketlerdeki gibi genel bir asgari sermaye \u015fart\u0131 \u00f6ng\u00f6r\u00fclmemi\u015ftir. Bununla birlikte \u015fubeye ayr\u0131lan sermaye ve ilgili bilgiler tescil belgelerinde g\u00f6sterilir. Somut ticaret sicili ba\u015fvurusunda ilgili sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00fcncel uygulamas\u0131 ve faaliyete ili\u015fkin \u00f6zel mevzuat ayr\u0131ca kontrol edilmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Irtibat_burosu_daha_sonra_subeye_veya_anonimltd_sirkete_donusturulebilir_mi\"><\/span>2. \u0130rtibat b\u00fcrosu daha sonra \u015fubeye veya anonim\/ltd. \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130rtibat b\u00fcrosu ile \u015firket veya \u015fube ayn\u0131 hukuki yap\u0131 de\u011fildir. \u0130rtibat b\u00fcrosu ticaret sicilinde tescilli bir \u015firket veya \u015fube olmad\u0131\u011f\u0131ndan, TTK\u2019daki t\u00fcr de\u011fi\u015ftirme h\u00fck\u00fcmlerinin do\u011frudan uygulanmas\u0131 suretiyle \u015fubeye d\u00f6n\u00fc\u015fen bir yap\u0131 olarak de\u011ferlendirilmemelidir. T\u00fcrkiye\u2019de ticari faaliyete ba\u015flanacaksa uygun hukuki yap\u0131n\u0131n ayr\u0131ca kurulmas\u0131 veya tescil edilmesi ve irtibat b\u00fcrosunun izin bak\u0131m\u0131ndan gerekli i\u015flemlerinin yap\u0131lmas\u0131 gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Irtibat_burosu_kendi_adina_satis_faturasi_kesebilir_mi\"><\/span>3. \u0130rtibat b\u00fcrosu kendi ad\u0131na sat\u0131\u015f faturas\u0131 kesebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130rtibat b\u00fcrosunun kendi ad\u0131na mal veya hizmet sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirerek ticari gelir elde etmesi, irtibat b\u00fcrosunun temel kurulu\u015f \u015fart\u0131 olan ticari faaliyette bulunmama kural\u0131yla ba\u011fda\u015fmaz. Buna kar\u015f\u0131l\u0131k ofis kiras\u0131, elektrik, internet, dan\u0131\u015fmanl\u0131k ve benzeri kendi idari giderleri bak\u0131m\u0131ndan kendisine d\u00fczenlenen belgelerin kabul edilmesi ayr\u0131 bir konudur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Sube_mudurunun_Turk_vatandasi_olmasi_zorunlu_mudur\"><\/span>4. \u015eube m\u00fcd\u00fcr\u00fcn\u00fcn T\u00fcrk vatanda\u015f\u0131 olmas\u0131 zorunlu mudur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. TTK m. 40\/4\u2019te aranan temel \u015fart, yabanc\u0131 \u015firket \u015fubesine T\u00fcrkiye\u2019de yerle\u015fim yeri bulunan tam yetkili bir ticari m\u00fcmessil atanmas\u0131d\u0131r. Yabanc\u0131 uyruklu ki\u015finin T\u00fcrkiye\u2019de fiilen \u00e7al\u0131\u015fmas\u0131 ayr\u0131ca \u00e7al\u0131\u015fma izni ve ilgili yabanc\u0131lar hukuku h\u00fck\u00fcmleri bak\u0131m\u0131ndan de\u011ferlendirilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Irtibat_burosu_calisanlarinin_ucretleri_gelir_vergisinden_istisna_midir\"><\/span>5. \u0130rtibat b\u00fcrosu \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00fccretleri gelir vergisinden istisna m\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Her durumda otomatik olarak istisna uygulanmaz. GVK m. 23\/14\u2019teki \u015fartlar\u0131n birlikte ger\u00e7ekle\u015fmesi gerekir. \u00d6zellikle i\u015fverenin T\u00fcrkiye\u2019de kanuni veya i\u015f merkezinin bulunmamas\u0131 ve \u00fccretin yabanc\u0131 i\u015fverenin T\u00fcrkiye d\u0131\u015f\u0131nda elde etti\u011fi kazan\u00e7lardan d\u00f6viz olarak \u00f6denmesi gibi ko\u015fullar \u00f6nem ta\u015f\u0131r. Somut \u00fccret \u00f6deme yap\u0131s\u0131 ayr\u0131ca incelenmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Subenin_borclarindan_yabanci_ana_sirket_sorumlu_mudur\"><\/span>6. \u015eubenin bor\u00e7lar\u0131ndan yabanc\u0131 ana \u015firket sorumlu mudur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u015eube, yabanc\u0131 ana \u015firketten ba\u011f\u0131ms\u0131z ayr\u0131 bir t\u00fczel ki\u015fi de\u011fildir. Bu nedenle \u015fube i\u015flemlerinden do\u011fan hak ve bor\u00e7lar\u0131n hukuki niteli\u011fi de\u011ferlendirilirken yabanc\u0131 merkezin hukuki konumu ve ilgili s\u00f6zle\u015fme, vergi, ticaret ve usul h\u00fck\u00fcmleri birlikte dikkate al\u0131nmal\u0131d\u0131r. \u201c\u015eubenin b\u00fct\u00fcn bor\u00e7lar\u0131ndan her durumda s\u0131n\u0131rs\u0131z ve birinci dereceden sorumludur\u201d \u015feklindeki genel bir ifade yerine somut bor\u00e7 t\u00fcr\u00fcn\u00fcn hukuki dayana\u011f\u0131 incelenmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Irtibat_burosu_calisani_icin_calisma_izni_gerekir_mi\"><\/span>7. \u0130rtibat b\u00fcrosu \u00e7al\u0131\u015fan\u0131 i\u00e7in \u00e7al\u0131\u015fma izni gerekir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yabanc\u0131 personelin T\u00fcrkiye\u2019de fiilen \u00e7al\u0131\u015fmas\u0131 h\u00e2linde \u00e7al\u0131\u015fma izni mevzuat\u0131 ayr\u0131ca uygulan\u0131r. \u0130rtibat b\u00fcrosunun kurulmu\u015f olmas\u0131 tek ba\u015f\u0131na \u00e7al\u0131\u015fma hakk\u0131 sa\u011flamaz. \u00c7al\u0131\u015fan\u0131n uyru\u011fu, g\u00f6revi, ba\u015fvuru t\u00fcr\u00fc, T\u00fcrkiye\u2019deki yasal stat\u00fcs\u00fc ve g\u00fcncel \u00e7al\u0131\u015fma izni kriterleri birlikte de\u011ferlendirilmelidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"9_Sonuc_ve_Hukuki_Degerlendirme\"><\/span>9. Sonu\u00e7 ve Hukuki De\u011ferlendirme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yabanc\u0131 \u015firketin T\u00fcrkiye\u2019de hangi yap\u0131y\u0131 kullanaca\u011f\u0131, \u00f6ncelikle T\u00fcrkiye\u2019de ger\u00e7ekle\u015ftirilmek istenen faaliyetin niteli\u011fine g\u00f6re belirlenmelidir. Ticari faaliyet y\u00fcr\u00fct\u00fclmesi, sat\u0131\u015f yap\u0131lmas\u0131 ve s\u00f6zle\u015fme kurulmas\u0131 planlan\u0131yorsa \u015fube veya T\u00fcrkiye\u2019de ayr\u0131 bir \u015firket kurulmas\u0131 se\u00e7enekleri de\u011ferlendirilmelidir. Buna kar\u015f\u0131l\u0131k T\u00fcrkiye\u2019de ticari faaliyet y\u00fcr\u00fctmeden pazar ara\u015ft\u0131rmas\u0131 ve izin verilen di\u011fer faaliyetlerin ger\u00e7ekle\u015ftirilmesi amac\u0131yla irtibat b\u00fcrosu modeli g\u00fcndeme gelebilir.<\/p>\n<p>\u015eube bak\u0131m\u0131ndan TTK m. 40\/4, 6103 say\u0131l\u0131 Kanun m. 12 ve Ticaret Sicili Y\u00f6netmeli\u011fi\u2019nin ilgili h\u00fck\u00fcmleri; irtibat b\u00fcrosu bak\u0131m\u0131ndan ise 4875 say\u0131l\u0131 Kanun ile Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu Uygulama Y\u00f6netmeli\u011fi esas al\u0131nmal\u0131d\u0131r.<\/p>\n<p>Yabanc\u0131 belgelerin tasdiki, ticaret sicili tescili, temsil yetkisinin belirlenmesi, irtibat b\u00fcrosu faaliyet s\u0131n\u0131rlar\u0131, vergi y\u00fck\u00fcml\u00fcl\u00fckleri, SGK i\u015flemleri ve yabanc\u0131 personelin \u00e7al\u0131\u015fma izni birbirinden ayr\u0131 ba\u015fl\u0131klar olmakla birlikte uygulamada birlikte de\u011ferlendirilmelidir.<\/p>\n<p>Yabanc\u0131n\u0131n T\u00fcrkiye\u2019de \u015firket kurmas\u0131 veya ortak olmas\u0131 h\u00e2linde \u00e7al\u0131\u015fma hakk\u0131 do\u011fup do\u011fmad\u0131\u011f\u0131 ayr\u0131ca de\u011ferlendirilmelidir. Bu konuda <a href=\"https:\/\/batinyilmaz.av.tr\/ikamet-izni-olmadan-calisma-izni-alinir-mi\/\" target=\"_blank\" rel=\"noopener\">ikamet izni olmadan \u00e7al\u0131\u015fma izni<\/a> ve <a href=\"https:\/\/batinyilmaz.av.tr\/yabanci-calisma-izni-icin-gerekli-belgeler\/\" target=\"_blank\" rel=\"noopener\">yabanc\u0131 \u00e7al\u0131\u015fma izni i\u00e7in gerekli belgeler<\/a> ba\u015fl\u0131klar\u0131ndaki g\u00fcncel bilgiler de dikkate al\u0131nabilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yazar_Bilgisi\"><\/span>Yazar Bilgisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Av. Bat\u0131n YILMAZ<\/strong><br \/> \u0130stanbul Barosu Sicil No: 77008<\/p>\n<h2><span class=\"ez-toc-section\" id=\"TBB_ve_Reklam_Yasagina_Uyum_Ibaresi\"><\/span>TBB ve Reklam Yasa\u011f\u0131na Uyum \u0130baresi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bu i\u00e7erik yaln\u0131zca genel hukuki bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. Reklam, i\u015f sa\u011flama, m\u00fcvekkil edinme, mesleki \u00fcst\u00fcnl\u00fck iddias\u0131 veya belirli bir hukuki sonu\u00e7 garantisi amac\u0131 ta\u015f\u0131maz. \u0130\u00e7erikte yer verilen bilgiler somut olay bak\u0131m\u0131ndan hukuki dan\u0131\u015fmanl\u0131k veya kesin hukuki g\u00f6r\u00fc\u015f niteli\u011finde de\u011fildir.<\/p>\n<p>\u0130\u00e7erik haz\u0131rlan\u0131rken T\u00fcrkiye Barolar Birli\u011fi Meslek Kurallar\u0131 ve avukatl\u0131k mesle\u011fine ili\u015fkin reklam yasa\u011f\u0131 h\u00fck\u00fcmleri g\u00f6zetilmi\u015ftir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Iletisim\"><\/span>\u0130leti\u015fim<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Av. Bat\u0131n Y\u0131lmaz<\/strong><br \/> Yakuplu Mah., H\u00fcrriyet Bulvar\u0131, Skyport Residence No:1\/133, Beylikd\u00fcz\u00fc \/ \u0130stanbul<br \/> Telefon: +90 532 669 34 90<br \/> E-posta: info@batinyilmaz.av.tr<br \/> Web: <a href=\"https:\/\/batinyilmaz.av.tr\/\" target=\"_blank\" rel=\"noopener\">batinyilmaz.av.tr<\/a><\/p>\n<p> <script type=\"application\/ld+json\"> { \"@context\": \"https:\/\/schema.org\", \"@type\": \"Article\", \"headline\": \"Yabanc\u0131 \u015eirketler T\u00fcrkiye\u2019de \u015eube veya \u0130rtibat B\u00fcrosu Nas\u0131l A\u00e7ar? 2026 G\u00fcncel Rehber\", \"description\": \"Yabanc\u0131 \u015firketlerin T\u00fcrkiye\u2019de \u015fube veya irtibat b\u00fcrosu a\u00e7mas\u0131na ili\u015fkin 6102, 6103 ve 4875 say\u0131l\u0131 Kanunlar, ticaret sicili, vergi, \u00e7al\u0131\u015fma izni ve g\u00fcncel Yarg\u0131tay i\u00e7tihatlar\u0131 bak\u0131m\u0131ndan hukuki rehber.\", \"author\": { \"@type\": \"Person\", \"name\": \"Av. Bat\u0131n Y\u0131lmaz\" }, \"publisher\": { \"@type\": \"Organization\", \"name\": \"Bat\u0131n Y\u0131lmaz\" }, \"dateModified\": \"2026-09-28\", \"inLanguage\": \"tr-TR\", \"mainEntityOfPage\": { \"@type\": \"WebPage\", \"@id\": \"https:\/\/batinyilmaz.av.tr\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/\" } } <\/script> <script type=\"application\/ld+json\"> { \"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [ { \"@type\": \"Question\", \"name\": \"Yabanc\u0131 \u015firket \u015fubesinin T\u00fcrkiye\u2019de ayr\u0131 bir sermaye koymas\u0131 zorunlu mudur?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"TTK m. 40\/4 ve 6103 say\u0131l\u0131 Kanun m. 12 bak\u0131m\u0131ndan yabanc\u0131 \u015firket \u015fubeleri i\u00e7in anonim veya limited \u015firketlerdeki gibi genel bir asgari sermaye \u015fart\u0131 \u00f6ng\u00f6r\u00fclmemi\u015ftir.\" } }, { \"@type\": \"Question\", \"name\": \"\u0130rtibat b\u00fcrosu daha sonra \u015fubeye veya anonim\/ltd. \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir mi?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0130rtibat b\u00fcrosu ile \u015firket veya \u015fube ayn\u0131 hukuki yap\u0131 de\u011fildir. Ticari faaliyete ge\u00e7ilecekse uygun hukuki yap\u0131n\u0131n ayr\u0131ca kurulmas\u0131 veya tescil edilmesi gerekir.\" } }, { \"@type\": \"Question\", \"name\": \"\u0130rtibat b\u00fcrosu kendi ad\u0131na sat\u0131\u015f faturas\u0131 kesebilir mi?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0130rtibat b\u00fcrosunun kendi ad\u0131na mal veya hizmet sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirerek ticari gelir elde etmesi, ticari faaliyette bulunmama kural\u0131yla ba\u011fda\u015fmaz.\" } }, { \"@type\": \"Question\", \"name\": \"\u015eube m\u00fcd\u00fcr\u00fcn\u00fcn T\u00fcrk vatanda\u015f\u0131 olmas\u0131 zorunlu mudur?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Hay\u0131r. TTK m. 40\/4\u2019te aranan temel \u015fart, T\u00fcrkiye\u2019de yerle\u015fim yeri bulunan tam yetkili bir ticari m\u00fcmessil atanmas\u0131d\u0131r.\" } }, { \"@type\": \"Question\", \"name\": \"\u0130rtibat b\u00fcrosu \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00fccretleri gelir vergisinden istisna m\u0131d\u0131r?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Her durumda otomatik olarak istisna uygulanmaz. GVK m. 23\/14\u2019teki \u015fartlar\u0131n birlikte ger\u00e7ekle\u015fmesi gerekir.\" } }, { \"@type\": \"Question\", \"name\": \"\u015eubenin bor\u00e7lar\u0131ndan yabanc\u0131 ana \u015firket sorumlu mudur?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u015eube yabanc\u0131 ana \u015firketten ba\u011f\u0131ms\u0131z ayr\u0131 bir t\u00fczel ki\u015fi de\u011fildir. Somut bor\u00e7 t\u00fcr\u00fcne g\u00f6re yabanc\u0131 merkezin hukuki sorumlulu\u011fu ilgili s\u00f6zle\u015fme ve mevzuat h\u00fck\u00fcmleri kapsam\u0131nda de\u011ferlendirilmelidir.\" } }, { \"@type\": \"Question\", \"name\": \"\u0130rtibat b\u00fcrosu \u00e7al\u0131\u015fan\u0131 i\u00e7in \u00e7al\u0131\u015fma izni gerekir mi?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yabanc\u0131 personelin T\u00fcrkiye\u2019de fiilen \u00e7al\u0131\u015fmas\u0131 h\u00e2linde \u00e7al\u0131\u015fma izni mevzuat\u0131 ayr\u0131ca uygulan\u0131r. \u0130rtibat b\u00fcrosunun kurulmu\u015f olmas\u0131 tek ba\u015f\u0131na \u00e7al\u0131\u015fma hakk\u0131 sa\u011flamaz.\" } } ] } <\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yabanc\u0131 bir ticaret \u015firketinin T\u00fcrkiye pazar\u0131na do\u011frudan yeni bir T\u00fcrk \u015firketi kurmadan girebilmesi bak\u0131m\u0131ndan ba\u015fl\u0131ca iki yap\u0131 \u00f6ne \u00e7\u0131kar: T\u00fcrkiye\u2019de \u015fube a\u00e7\u0131lmas\u0131 ve irtibat b\u00fcrosu kurulmas\u0131. Bu iki yap\u0131 hukuki nitelikleri, ticari faaliyet s\u0131n\u0131rlar\u0131, ticaret sicili i\u015flemleri, vergi sonu\u00e7lar\u0131 ve temsil yetkileri bak\u0131m\u0131ndan birbirinden farkl\u0131d\u0131r. Yabanc\u0131 \u015firket T\u00fcrkiye\u2019de sat\u0131\u015f yapmak, s\u00f6zle\u015fme akdetmek, ticari faaliyet y\u00fcr\u00fctmek [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3605,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts\/3587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/comments?post=3587"}],"version-history":[{"count":3,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts\/3587\/revisions"}],"predecessor-version":[{"id":3596,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts\/3587\/revisions\/3596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/media\/3605"}],"wp:attachment":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/media?parent=3587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/categories?post=3587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/tags?post=3587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}