{"id":3620,"date":"2026-09-29T14:27:48","date_gmt":"2026-09-29T11:27:48","guid":{"rendered":"https:\/\/batinyilmaz.av.tr\/?p=3620"},"modified":"2026-10-01T18:14:31","modified_gmt":"2026-10-01T15:14:31","slug":"yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi","status":"publish","type":"post","link":"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/","title":{"rendered":"Yabanc\u0131 Sermayeli \u015eirketler T\u00fcrkiye\u2019de Ta\u015f\u0131nmaz Sat\u0131n Alabilir mi?"},"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=\"Toggle Table of Content\"><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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#1_Yabanci_Sirket_ile_Yabanci_Sermayeli_Turk_Sirketi_Arasindaki_Fark\" >1. Yabanc\u0131 \u015eirket ile Yabanc\u0131 Sermayeli T\u00fcrk \u015eirketi Aras\u0131ndaki Fark<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#A_Yurt_Disinda_Kurulmus_Yabanci_Tuzel_Kisiler\" >A. Yurt D\u0131\u015f\u0131nda Kurulmu\u015f Yabanc\u0131 T\u00fczel Ki\u015filer<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#B_Turkiyede_Kurulmus_Yabanci_Sermayeli_Sirketler\" >B. T\u00fcrkiye\u2019de Kurulmu\u015f Yabanc\u0131 Sermayeli \u015eirketler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#2_Tapu_Kanunu_m_36_Kapsamina_Giren_Sirketler_ve_50_Kurali\" >2. Tapu Kanunu m. 36 Kapsam\u0131na Giren \u015eirketler ve %50 Kural\u0131<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Dolayli_Ortaklik_ve_Istirakler\" >Dolayl\u0131 Ortakl\u0131k ve \u0130\u015ftirakler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#50nin_Altinda_Kalan_Sirketler\" >%50&#8217;nin Alt\u0131nda Kalan \u015eirketler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#3_Yabanci_Sermayeli_Sirket_Tasinmaz_Satin_Alirken_Valilik_Izni_Gerekir_mi\" >3. Yabanc\u0131 Sermayeli \u015eirket Ta\u015f\u0131nmaz Sat\u0131n Al\u0131rken Valilik \u0130zni Gerekir mi?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Valilik_Incelemesinde_Tasinmazin_Bulundugu_Bolge_Neden_Onemlidir\" >Valilik \u0130ncelemesinde Ta\u015f\u0131nmaz\u0131n Bulundu\u011fu B\u00f6lge Neden \u00d6nemlidir?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Tasinmaz_Guvenlik_Bolgesi_Disindaysa\" >Ta\u015f\u0131nmaz G\u00fcvenlik B\u00f6lgesi D\u0131\u015f\u0131ndaysa<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Tasinmaz_Askeri_Bolge_Icindeyse\" >Ta\u015f\u0131nmaz Asker\u00ee B\u00f6lge \u0130\u00e7indeyse<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Tasinmaz_Ozel_Guvenlik_Bolgesindeyse\" >Ta\u015f\u0131nmaz \u00d6zel G\u00fcvenlik B\u00f6lgesindeyse<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#4_Valilik_Basvurusu_Nasil_Ilerler\" >4. Valilik Ba\u015fvurusu Nas\u0131l \u0130lerler?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#5_Sonradan_Hisse_Devri_Yapilmasi_Tasinmazi_Etkiler_mi\" >5. Sonradan Hisse Devri Yap\u0131lmas\u0131 Ta\u015f\u0131nmaz\u0131 Etkiler mi?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Tasinmazin_Guvenlik_Bolgesinde_Bulundugunun_Sonradan_Anlasilmasi\" >Ta\u015f\u0131nmaz\u0131n G\u00fcvenlik B\u00f6lgesinde Bulundu\u011funun Sonradan Anla\u015f\u0131lmas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#6_Hangi_Hallerde_Yonetmelik_Rejimi_Uygulanmaz\" >6. Hangi H\u00e2llerde Y\u00f6netmelik Rejimi Uygulanmaz?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#7_Tasinmazin_Sirketin_Faaliyet_Konusuna_Uygun_Kullanilmasi\" >7. Ta\u015f\u0131nmaz\u0131n \u015eirketin Faaliyet Konusuna Uygun Kullan\u0131lmas\u0131<\/a><\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#8_Mevzuata_Aykirilik_Halinde_Tasfiye_Sureci\" >8. Mevzuata Ayk\u0131r\u0131l\u0131k H\u00e2linde Tasfiye S\u00fcreci<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#9_Yargitay_Kararlari_ve_Hukuki_Riskler\" >9. Yarg\u0131tay Kararlar\u0131 ve Hukuki Riskler<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Yargitay_1_Hukuk_Dairesi_E_20226599_K_20232586_T_15052023\" >Yarg\u0131tay 1. Hukuk Dairesi, E. 2022\/6599, K. 2023\/2586, T. 15.05.2023<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Yargitay_Hukuk_Genel_Kurulu_E_2018558_K_20211514_T_30112021\" >Yarg\u0131tay Hukuk Genel Kurulu, E. 2018\/558, K. 2021\/1514, T. 30.11.2021<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#10_Tasinmaz_Turlerine_Gore_Genel_Karsilastirma\" >10. Ta\u015f\u0131nmaz T\u00fcrlerine G\u00f6re Genel Kar\u015f\u0131la\u015ft\u0131rma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#11_Sikca_Sorulan_Sorular_SSS\" >11. S\u0131k\u00e7a Sorulan Sorular (SSS)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#1_Yabanci_sermayeli_sirket_Turkiyede_konut_veya_arsa_satin_alabilir_mi\" >1. Yabanc\u0131 sermayeli \u015firket T\u00fcrkiye\u2019de konut veya arsa sat\u0131n alabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#2_100_yabanci_sermayeli_bir_anonim_sirket_dogrudan_tapu_alabilir_mi\" >2. %100 yabanc\u0131 sermayeli bir anonim \u015firket do\u011frudan tapu alabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#3_40_yabanci_ortakligi_bulunan_Turk_sirketi_Valilik_surecine_tabi_midir\" >3. %40 yabanc\u0131 ortakl\u0131\u011f\u0131 bulunan T\u00fcrk \u015firketi Valilik s\u00fcrecine tabi midir?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#4_Yabanci_ortaklarin_payi_50nin_uzerine_cikarsa_mevcut_tasinmaz_ne_olur\" >4. Yabanc\u0131 ortaklar\u0131n pay\u0131 %50&#8217;nin \u00fczerine \u00e7\u0131karsa mevcut ta\u015f\u0131nmaz ne olur?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#5_Hisse_devrinden_sonra_Bakanliga_ne_zaman_bildirim_yapilir\" >5. Hisse devrinden sonra Bakanl\u0131\u011fa ne zaman bildirim yap\u0131l\u0131r?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#6_Valilik_izni_ne_kadar_surede_cikar\" >6. Valilik izni ne kadar s\u00fcrede \u00e7\u0131kar?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#7_Tasinmaz_askeri_guvenlik_bolgesindeyse_sirket_kesinlikle_satin_alamaz_mi\" >7. Ta\u015f\u0131nmaz askeri g\u00fcvenlik b\u00f6lgesindeyse \u015firket kesinlikle sat\u0131n alamaz m\u0131?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#8_Mevzuata_aykiri_edinilen_tasinmaz_ne_olur\" >8. Mevzuata ayk\u0131r\u0131 edinilen ta\u015f\u0131nmaz ne olur?<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#9_Yabanci_sirketin_Turkiyedeki_subesi_kendi_adina_tasinmaz_satin_alabilir_mi\" >9. Yabanc\u0131 \u015firketin T\u00fcrkiye\u2019deki \u015fubesi kendi ad\u0131na ta\u015f\u0131nmaz sat\u0131n alabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#10_Sirket_adina_alinan_tasinmaz_yabanci_ortaga_Turk_vatandasligi_kazandirir_mi\" >10. \u015eirket ad\u0131na al\u0131nan ta\u015f\u0131nmaz yabanc\u0131 orta\u011fa T\u00fcrk vatanda\u015fl\u0131\u011f\u0131 kazand\u0131r\u0131r m\u0131?<\/a><\/li><\/ul><\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#12_Tasinmaz_Edinimi_ile_Ikamet_ve_Vatandaslik_Arasindaki_Fark\" >12. Ta\u015f\u0131nmaz Edinimi ile \u0130kamet ve Vatanda\u015fl\u0131k Aras\u0131ndaki Fark<\/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\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#13_Sonuc_ve_Hukuki_Degerlendirme\" >13. 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-35\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Yazar_Bilgisi\" >Yazar Bilgisi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#TBB_ve_Reklam_Yasagina_Uyum_Ibaresi\" >TBB ve Reklam Yasa\u011f\u0131na Uyum \u0130baresi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/batinyilmaz.av.tr\/ru\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#Iletisim_Bilgileri\" >\u0130leti\u015fim Bilgileri<\/a><\/li><\/ul><\/nav><\/div>\n<article>\n<p><strong>Evet.<\/strong> T\u00fcrkiye\u2019de kurulmu\u015f ve yabanc\u0131 sermayeli olan \u015firketler, kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar \u00e7er\u00e7evesinde T\u00fcrkiye\u2019de ta\u015f\u0131nmaz m\u00fclkiyeti ve s\u0131n\u0131rl\u0131 ayni hak edinebilir. Ancak b\u00fct\u00fcn yabanc\u0131 sermayeli \u015firketler ayn\u0131 rejime tabi de\u011fildir.<\/p>\n<p>Bu konuda ilk olarak <strong>yurt d\u0131\u015f\u0131nda kurulmu\u015f yabanc\u0131 \u015firket<\/strong> ile <strong>T\u00fcrkiye\u2019de T\u00fcrk hukukuna g\u00f6re kurulmu\u015f yabanc\u0131 sermayeli T\u00fcrk \u015firketi<\/strong> birbirinden ayr\u0131lmal\u0131d\u0131r. Yurt d\u0131\u015f\u0131nda kendi \u00fclke hukukuna g\u00f6re kurulmu\u015f yabanc\u0131 t\u00fczel ki\u015filer bak\u0131m\u0131ndan temel h\u00fck\u00fcm 2644 say\u0131l\u0131 Tapu Kanunu\u2019nun 35. maddesidir. T\u00fcrkiye\u2019de kurulmu\u015f ve yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n belirli oranda pay veya y\u00f6netim kontrol\u00fcne sahip oldu\u011fu \u015firketler bak\u0131m\u0131ndan ise 36. madde uygulan\u0131r.<\/p>\n<p>Tapu Kanunu m. 36 kapsam\u0131nda de\u011ferlendirmede temel \u00f6l\u00e7\u00fct, yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n \u015firket sermayesindeki pay\u0131n\u0131n <strong>%50 veya daha fazla olmas\u0131<\/strong> ya da sermaye pay\u0131 %50&#8217;nin alt\u0131nda olsa dahi y\u00f6neticilerin \u00e7o\u011funlu\u011funu atama veya g\u00f6revden alma yetkisine sahip bulunmalar\u0131d\u0131r.<\/p>\n<p>Bu nedenle yaln\u0131zca \u015firketin sermayesinin yabanc\u0131lara ait olup olmad\u0131\u011f\u0131na bak\u0131lmas\u0131 yeterli de\u011fildir. Ortakl\u0131k yap\u0131s\u0131, y\u00f6netim kontrol\u00fc, do\u011frudan veya dolayl\u0131 i\u015ftirak ili\u015fkileri, ta\u015f\u0131nmaz\u0131n bulundu\u011fu b\u00f6lge ve \u015firketin ana s\u00f6zle\u015fmesindeki faaliyet konular\u0131 birlikte incelenmelidir.<\/p>\n<p>Yabanc\u0131 \u015firketlerin T\u00fcrkiye\u2019deki yap\u0131lanmalar\u0131 hakk\u0131nda ayr\u0131ca <a href=\"https:\/\/batinyilmaz.av.tr\/yabanci-sirketler-turkiyede-sube-ya-da-irtibat-burosu-nasil-acar-kurulus-ticaret-sicili-vergi-ve-mudur-atama-sureci\/\">yabanc\u0131 \u015firketlerin T\u00fcrkiye\u2019de \u015fube ve irtibat b\u00fcrosu kurulu\u015f s\u00fcrecine<\/a> ili\u015fkin a\u00e7\u0131klamalar da incelenebilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Yabanci_Sirket_ile_Yabanci_Sermayeli_Turk_Sirketi_Arasindaki_Fark\"><\/span>1. Yabanc\u0131 \u015eirket ile Yabanc\u0131 Sermayeli T\u00fcrk \u015eirketi Aras\u0131ndaki Fark<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"A_Yurt_Disinda_Kurulmus_Yabanci_Tuzel_Kisiler\"><\/span>A. Yurt D\u0131\u015f\u0131nda Kurulmu\u015f Yabanc\u0131 T\u00fczel Ki\u015filer<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yabanc\u0131 bir devletin hukukuna g\u00f6re kurulmu\u015f ve merkezi yurt d\u0131\u015f\u0131nda bulunan ticaret \u015firketleri bak\u0131m\u0131ndan Tapu Kanunu m. 35\/2 uygulan\u0131r.<\/p>\n<p>Bu \u015firketler, kural olarak T\u00fcrkiye\u2019de do\u011frudan ta\u015f\u0131nmaz edinemez. Ta\u015f\u0131nmaz veya s\u0131n\u0131rl\u0131 ayni hak edinimi ancak \u00f6zel kanunlarda a\u00e7\u0131k\u00e7a \u00f6ng\u00f6r\u00fclm\u00fc\u015f hallerde m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>Dolay\u0131s\u0131yla Almanya\u2019da kurulmu\u015f bir GmbH, \u0130ngiltere\u2019de kurulmu\u015f bir Ltd. veya ba\u015fka bir \u00fclkede kurulmu\u015f yabanc\u0131 \u015firketin T\u00fcrkiye\u2019de do\u011frudan ta\u015f\u0131nmaz sat\u0131n alabilmesi ile T\u00fcrkiye\u2019de yabanc\u0131 yat\u0131r\u0131mc\u0131lar taraf\u0131ndan kurulmu\u015f bir anonim veya limited \u015firketin ta\u015f\u0131nmaz edinmesi ayn\u0131 hukuki rejime tabi de\u011fildir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"B_Turkiyede_Kurulmus_Yabanci_Sermayeli_Sirketler\"><\/span>B. T\u00fcrkiye\u2019de Kurulmu\u015f Yabanc\u0131 Sermayeli \u015eirketler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00fcrkiye\u2019de T\u00fcrk hukukuna g\u00f6re kurulan anonim veya limited \u015firket, ortaklar\u0131n\u0131n yabanc\u0131 olmas\u0131 nedeniyle yabanc\u0131 \u00fclkede kurulmu\u015f yabanc\u0131 t\u00fczel ki\u015fi h\u00e2line gelmez. \u015eirket, T\u00fcrkiye hukukuna g\u00f6re kurulmu\u015f ayr\u0131 bir t\u00fczel ki\u015fili\u011fe sahiptir.<\/p>\n<p>Bununla birlikte yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n \u015firketteki pay veya y\u00f6netim kontrol\u00fcn\u00fcn Tapu Kanunu m. 36 kapsam\u0131nda bulunmas\u0131 h\u00e2linde, ta\u015f\u0131nmaz edinimi bak\u0131m\u0131ndan \u00f6zel bir prosed\u00fcr uygulan\u0131r.<\/p>\n<p>Yabanc\u0131lar\u0131n \u015firket, gayrimenkul ve di\u011fer hukuki i\u015flemleri bak\u0131m\u0131ndan genel \u00e7er\u00e7eve i\u00e7in <a href=\"https:\/\/batinyilmaz.av.tr\/hizmet\/yabancilar-hukuku\/\">yabanc\u0131lar hukuku bilgilendirme sayfas\u0131<\/a> da ilgili konular aras\u0131nda yer almaktad\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Tapu_Kanunu_m_36_Kapsamina_Giren_Sirketler_ve_50_Kurali\"><\/span>2. Tapu Kanunu m. 36 Kapsam\u0131na Giren \u015eirketler ve %50 Kural\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tapu Kanunu m. 36 kapsam\u0131nda olan \u015firketler, ana s\u00f6zle\u015fmelerinde belirtilen faaliyet konular\u0131n\u0131 y\u00fcr\u00fctmek \u00fczere ta\u015f\u0131nmaz m\u00fclkiyeti veya s\u0131n\u0131rl\u0131 ayni hak edinebilir.<\/p>\n<p>\u015eirketin m. 36 kapsam\u0131na girmesi bak\u0131m\u0131ndan iki temel durum vard\u0131r:<\/p>\n<ul>\n<li>Yabanc\u0131 ger\u00e7ek veya t\u00fczel ki\u015filerin ya da uluslararas\u0131 kurulu\u015flar\u0131n \u015firket sermayesinin <strong>%50 veya daha fazlas\u0131na<\/strong> sahip olmas\u0131,<\/li>\n<li>Yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n sermaye pay\u0131 %50&#8217;nin alt\u0131nda olsa bile \u015firket y\u00f6neticilerinin \u00e7o\u011funlu\u011funu atayabilme veya g\u00f6revden alabilme yetkisine sahip olmas\u0131.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dolayli_Ortaklik_ve_Istirakler\"><\/span>Dolayl\u0131 Ortakl\u0131k ve \u0130\u015ftirakler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yabanc\u0131 yat\u0131r\u0131mc\u0131n\u0131n T\u00fcrkiye\u2019de kurulu ba\u015fka bir \u015firkette do\u011frudan veya dolayl\u0131 ortakl\u0131k yap\u0131s\u0131na sahip olmas\u0131 h\u00e2linde nihai ortakl\u0131k oran\u0131 da dikkate al\u0131n\u0131r.<\/p>\n<p>\u00d6rne\u011fin yabanc\u0131 yat\u0131r\u0131mc\u0131n\u0131n A \u015firketindeki pay\u0131 %60 ve A \u015firketinin B \u015firketindeki pay\u0131 %90 ise, B \u015firketindeki nihai yabanc\u0131 ortakl\u0131k oran\u0131n\u0131n de\u011ferlendirilmesinde %60 x %90 = %54 oran\u0131 g\u00fcndeme gelir.<\/p>\n<p>Bu nedenle yaln\u0131zca ta\u015f\u0131nmaz\u0131 sat\u0131n alacak \u015firketin do\u011frudan ortaklar\u0131na bak\u0131lmas\u0131 yeterli de\u011fildir. Grup \u015firketleri ve i\u015ftirak zinciri ayr\u0131ca incelenmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"50nin_Altinda_Kalan_Sirketler\"><\/span>%50&#8217;nin Alt\u0131nda Kalan \u015eirketler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n pay\u0131 %50&#8217;nin alt\u0131nda olan ve yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n y\u00f6neticilerin \u00e7o\u011funlu\u011funu atama veya g\u00f6revden alma yetkisine sahip olmad\u0131\u011f\u0131 \u015firketler, Tapu Kanunu m. 36 kapsam\u0131 d\u0131\u015f\u0131nda kal\u0131r.<\/p>\n<p>Bu \u015firketler, m. 36\/4 uyar\u0131nca yerli sermayeli \u015firketlerin tabi oldu\u011fu h\u00fck\u00fcmler \u00e7er\u00e7evesinde ta\u015f\u0131nmaz ve s\u0131n\u0131rl\u0131 ayni hak edinebilir.<\/p>\n<p>Ancak \u201cm. 36 kapsam\u0131 d\u0131\u015f\u0131nda olmak\u201d b\u00fct\u00fcn di\u011fer ta\u015f\u0131nmaz edinim s\u0131n\u0131rlamalar\u0131n\u0131n ortadan kalkt\u0131\u011f\u0131 anlam\u0131na gelmez. Ta\u015f\u0131nmaz\u0131n niteli\u011fine, imar durumuna, \u00f6zel kanun h\u00fck\u00fcmlerine ve di\u011fer genel s\u0131n\u0131rlamalara ayr\u0131ca bak\u0131lmas\u0131 gerekir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Yabanci_Sermayeli_Sirket_Tasinmaz_Satin_Alirken_Valilik_Izni_Gerekir_mi\"><\/span>3. Yabanc\u0131 Sermayeli \u015eirket Ta\u015f\u0131nmaz Sat\u0131n Al\u0131rken Valilik \u0130zni Gerekir mi?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tapu Kanunu m. 36 kapsam\u0131ndaki \u015firketler bak\u0131m\u0131ndan ta\u015f\u0131nmaz edinim s\u00fcreci, 16 A\u011fustos 2012 tarihli ve 28386 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <strong>2644 Say\u0131l\u0131 Tapu Kanununun 36 nc\u0131 Maddesi Kapsam\u0131ndaki \u015eirketlerin ve \u0130\u015ftiraklerin Ta\u015f\u0131nmaz M\u00fclkiyeti ve S\u0131n\u0131rl\u0131 Ayn\u00ee Hak Edinimine \u0130li\u015fkin Y\u00f6netmelik<\/strong> h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n<p>Bu Y\u00f6netmelik uyar\u0131nca ba\u015fvuru, ta\u015f\u0131nmaz\u0131n bulundu\u011fu yerdeki Valilik \u0130l Planlama ve Koordinasyon M\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\u0131l\u0131r.<\/p>\n<p>Ba\u015fvuruda temel olarak ta\u015f\u0131nmaza ili\u015fkin tapu ve koordinat bilgileri, \u015firketin ana s\u00f6zle\u015fmesindeki faaliyet konusuyla ba\u011flant\u0131y\u0131 g\u00f6steren taahh\u00fctname, \u015firketin ta\u015f\u0131nmaz tasarrufuna izinli oldu\u011funu ve temsilcisini g\u00f6steren belge ile ortakl\u0131k yap\u0131s\u0131n\u0131 g\u00f6steren belgeler g\u00fcndeme gelir.<\/p>\n<p>G\u00fcncel uygulama bak\u0131m\u0131ndan <a href=\"https:\/\/www.tkgm.gov.tr\/sites\/default\/files\/2021-12\/TasinmazHukukundaYabancilarailiskinMevzuat.pdf\" target=\"_blank\" rel=\"noopener\">TKGM&#8217;nin yabanc\u0131 sermayeli \u015firketlerin ta\u015f\u0131nmaz edinimine ili\u015fkin 2012\/13 say\u0131l\u0131 Genelgesi<\/a> ba\u015fvuru rejiminin \u00f6nemli kaynaklar\u0131ndan biridir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Valilik_Incelemesinde_Tasinmazin_Bulundugu_Bolge_Neden_Onemlidir\"><\/span>Valilik \u0130ncelemesinde Ta\u015f\u0131nmaz\u0131n Bulundu\u011fu B\u00f6lge Neden \u00d6nemlidir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Y\u00f6netmelik, ta\u015f\u0131nmaz\u0131n;<\/p>\n<ul>\n<li>asker\u00ee yasak b\u00f6lge,<\/li>\n<li>asker\u00ee g\u00fcvenlik b\u00f6lgesi,<\/li>\n<li>2565 say\u0131l\u0131 Kanun m. 28 kapsam\u0131nda belirlenen b\u00f6lge,<\/li>\n<li>\u00f6zel g\u00fcvenlik b\u00f6lgesi<\/li>\n<\/ul>\n<p>i\u00e7inde bulunup bulunmad\u0131\u011f\u0131n\u0131n belirlenmesine y\u00f6nelik ayr\u0131 bir inceleme \u00f6ng\u00f6rmektedir.<\/p>\n<p>Valilik, ba\u015fvurudan sonra ilgili asker\u00ee ve g\u00fcvenlik makamlar\u0131ndan bilgi ister. Y\u00f6netmelikte bu kurumlar\u0131n cevap vermesi i\u00e7in belirli s\u00fcreler de d\u00fczenlenmi\u015ftir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tasinmaz_Guvenlik_Bolgesi_Disindaysa\"><\/span>Ta\u015f\u0131nmaz G\u00fcvenlik B\u00f6lgesi D\u0131\u015f\u0131ndaysa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ta\u015f\u0131nmaz\u0131n ilgili asker\u00ee veya \u00f6zel g\u00fcvenlik b\u00f6lgelerinin d\u0131\u015f\u0131nda kald\u0131\u011f\u0131 tespit edilirse, Valilik taraf\u0131ndan \u015firket ve tapu sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne tescil i\u015fleminin yap\u0131labilmesi i\u00e7in yaz\u0131l\u0131 bilgi verilir.<\/p>\n<p>Y\u00f6netmelik m. 8 uyar\u0131nca bu bildirimin ard\u0131ndan tescil talebinin alt\u0131 ay i\u00e7inde yap\u0131lmas\u0131 gerekir. S\u00fcrenin ge\u00e7irilmesi h\u00e2linde ba\u015fvurunun yenilenmesi gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tasinmaz_Askeri_Bolge_Icindeyse\"><\/span>Ta\u015f\u0131nmaz Asker\u00ee B\u00f6lge \u0130\u00e7indeyse<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ta\u015f\u0131nmaz\u0131n asker\u00ee yasak b\u00f6lge, asker\u00ee g\u00fcvenlik b\u00f6lgesi veya 2565 say\u0131l\u0131 Kanun m. 28 kapsam\u0131nda belirlenen b\u00f6lgelerden birinde bulunmas\u0131 h\u00e2linde, \u00fclke g\u00fcvenli\u011fi y\u00f6n\u00fcnden ayr\u0131ca de\u011ferlendirme yap\u0131l\u0131r.<\/p>\n<p>Y\u00f6netmelik m. 6, bu de\u011ferlendirmeye ili\u015fkin usul ve s\u00fcreleri ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlemektedir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tasinmaz_Ozel_Guvenlik_Bolgesindeyse\"><\/span>Ta\u015f\u0131nmaz \u00d6zel G\u00fcvenlik B\u00f6lgesindeyse<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ta\u015f\u0131nmaz \u00f6zel g\u00fcvenlik b\u00f6lgesinde bulunuyorsa Y\u00f6netmelik m. 7 kapsam\u0131nda Valilik b\u00fcnyesindeki Komisyon taraf\u0131ndan \u00fclke g\u00fcvenli\u011fi bak\u0131m\u0131ndan de\u011ferlendirme yap\u0131l\u0131r.<\/p>\n<p>Olumlu veya olumlu say\u0131lan de\u011ferlendirme sonras\u0131nda tescil i\u015flemi i\u00e7in tapu sicil m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirim yap\u0131l\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Valilik_Basvurusu_Nasil_Ilerler\"><\/span>4. Valilik Ba\u015fvurusu Nas\u0131l \u0130lerler?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tapu Kanunu m. 36 kapsam\u0131ndaki bir \u015firket bak\u0131m\u0131ndan genel s\u00fcre\u00e7 \u015fu \u015fekilde \u00f6zetlenebilir:<\/p>\n<ol>\n<li>Ta\u015f\u0131nmaz ve \u015firketin ortakl\u0131k yap\u0131s\u0131 incelenir.<\/li>\n<li>\u015eirketin Tapu Kanunu m. 36 kapsam\u0131nda olup olmad\u0131\u011f\u0131 belirlenir.<\/li>\n<li>Gerekli bilgi ve belgeler haz\u0131rlan\u0131r.<\/li>\n<li>Ta\u015f\u0131nmaz\u0131n bulundu\u011fu Valili\u011fin \u0130l Planlama ve Koordinasyon M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u015fvuru yap\u0131l\u0131r.<\/li>\n<li>Ta\u015f\u0131nmaz\u0131n asker\u00ee veya \u00f6zel g\u00fcvenlik b\u00f6lgesinde bulunup bulunmad\u0131\u011f\u0131 ara\u015ft\u0131r\u0131l\u0131r.<\/li>\n<li>Gerekli h\u00e2llerde ilgili asker\u00ee makamlar ve Valilik Komisyonu taraf\u0131ndan g\u00fcvenlik de\u011ferlendirmesi yap\u0131l\u0131r.<\/li>\n<li>Olumlu sonu\u00e7ta tescil i\u00e7in ilgili tapu m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirim yap\u0131l\u0131r.<\/li>\n<li>Tescil i\u015flemi ger\u00e7ekle\u015ftirilir.<\/li>\n<\/ol>\n<p>Y\u00f6netmelikte baz\u0131 kurumlar i\u00e7in 15 g\u00fcn, 30 g\u00fcn ve baz\u0131 i\u015flemler i\u00e7in \u00fc\u00e7 i\u015f g\u00fcn\u00fc gibi \u00f6zel s\u00fcreler d\u00fczenlenmi\u015ftir. Bu nedenle \u201cValilik izni kesin olarak 30, 45 veya 60 g\u00fcnde sonu\u00e7lan\u0131r\u201d \u015feklinde sabit bir s\u00fcre verilmesi do\u011fru de\u011fildir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Sonradan_Hisse_Devri_Yapilmasi_Tasinmazi_Etkiler_mi\"><\/span>5. Sonradan Hisse Devri Yap\u0131lmas\u0131 Ta\u015f\u0131nmaz\u0131 Etkiler mi?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Evet. Ta\u015f\u0131nmaz sahibi \u015firketin ortakl\u0131k yap\u0131s\u0131n\u0131n sonradan de\u011fi\u015fmesi, Tapu Kanunu m. 36 bak\u0131m\u0131ndan ayr\u0131ca \u00f6nem ta\u015f\u0131r.<\/p>\n<p>\u00d6zellikle yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n paylar\u0131n\u0131n veya y\u00f6netim kontrol\u00fcn\u00fcn m. 36 kapsam\u0131na girecek \u015fekilde de\u011fi\u015fmesi h\u00e2linde, \u015firketin sahip oldu\u011fu ta\u015f\u0131nmazlar bak\u0131m\u0131ndan Y\u00f6netmelik m. 11 ve devam\u0131ndaki h\u00fck\u00fcmler g\u00fcndeme gelir.<\/p>\n<p>Y\u00f6netmelik m. 11 uyar\u0131nca, hisse devri sonucunda Y\u00f6netmelik kapsam\u0131na giren \u015firketin hisse devrine ili\u015fkin bilgileri, Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu Uygulama Y\u00f6netmeli\u011fi m. 5 \u00e7er\u00e7evesinde <strong>hisse devrini takip eden bir ay i\u00e7inde Bakanl\u0131\u011fa bildirmesi<\/strong> gerekir.<\/p>\n<p>Dolay\u0131s\u0131yla metindeki \u201c30 g\u00fcn i\u00e7inde Valili\u011fe bildirim\u201d \u015feklindeki genel ifade yerine, mevzuattaki <strong>bir ay i\u00e7inde Bakanl\u0131\u011fa bildirim<\/strong> d\u00fczenlemesinin esas al\u0131nmas\u0131 gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tasinmazin_Guvenlik_Bolgesinde_Bulundugunun_Sonradan_Anlasilmasi\"><\/span>Ta\u015f\u0131nmaz\u0131n G\u00fcvenlik B\u00f6lgesinde Bulundu\u011funun Sonradan Anla\u015f\u0131lmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hisse devri sonras\u0131nda \u015firketin mevcut ta\u015f\u0131nmazlar\u0131 bak\u0131m\u0131ndan da g\u00fcvenlik b\u00f6lgesi ara\u015ft\u0131rmas\u0131 yap\u0131labilir. Y\u00f6netmelik m. 11, bu durumda \u015firketin mevcut ta\u015f\u0131nmazlar\u0131n\u0131n ilgili g\u00fcvenlik makamlar\u0131nca de\u011ferlendirilmesine y\u00f6nelik \u00f6zel bir prosed\u00fcr \u00f6ng\u00f6rmektedir.<\/p>\n<p>Bu nedenle ta\u015f\u0131nmaz sahibi bir T\u00fcrk \u015firketinin yabanc\u0131 yat\u0131r\u0131mc\u0131ya devri planlan\u0131yorsa, yaln\u0131zca hisse de\u011ferlemesinin de\u011fil, \u015firketin mevcut ta\u015f\u0131nmaz portf\u00f6y\u00fcn\u00fcn de hukuki durumunun incelenmesi gerekir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Hangi_Hallerde_Yonetmelik_Rejimi_Uygulanmaz\"><\/span>6. Hangi H\u00e2llerde Y\u00f6netmelik Rejimi Uygulanmaz?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Muafiyet veya \u00f6zel durum<\/th>\n<th>Genel a\u00e7\u0131klama<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ta\u015f\u0131nmaz rehni<\/td>\n<td>Ta\u015f\u0131nmaz rehni tesisine ve rehnin paraya \u00e7evrilmesi kapsam\u0131ndaki edinimlere ili\u015fkin \u00f6zel d\u00fczenlemeler bulunur.<\/td>\n<\/tr>\n<tr>\n<td>\u015eirket birle\u015fme ve b\u00f6l\u00fcnmeleri<\/td>\n<td>Birle\u015fme veya b\u00f6l\u00fcnme sonucunda ta\u015f\u0131nmaz m\u00fclkiyeti ve s\u0131n\u0131rl\u0131 ayni hak nakilleri bak\u0131m\u0131ndan Y\u00f6netmelik h\u00fck\u00fcmleri uygulanmaz.<\/td>\n<\/tr>\n<tr>\n<td>Organize Sanayi B\u00f6lgeleri<\/td>\n<td>\u00d6zel yat\u0131r\u0131m b\u00f6lgelerine ili\u015fkin h\u00fck\u00fcmler kapsam\u0131nda farkl\u0131 bir i\u015flem rejimi uygulanabilir.<\/td>\n<\/tr>\n<tr>\n<td>End\u00fcstri B\u00f6lgeleri<\/td>\n<td>4737 say\u0131l\u0131 Kanun kapsam\u0131ndaki \u00f6zel yat\u0131r\u0131m b\u00f6lgesi i\u015flemleri ayr\u0131ca de\u011ferlendirilir.<\/td>\n<\/tr>\n<tr>\n<td>Teknoloji Geli\u015ftirme B\u00f6lgeleri<\/td>\n<td>4691 say\u0131l\u0131 Kanun kapsam\u0131ndaki ta\u015f\u0131nmaz ve s\u0131n\u0131rl\u0131 ayni hak edinimleri \u00f6zel rejime tabidir.<\/td>\n<\/tr>\n<tr>\n<td>Serbest B\u00f6lgeler<\/td>\n<td>3218 say\u0131l\u0131 Kanun kapsam\u0131ndaki \u00f6zel d\u00fczenlemeler dikkate al\u0131n\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Banka alacaklar\u0131n\u0131n tahsili<\/td>\n<td>5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu kapsam\u0131nda kredi i\u015flemleri veya alacaklar\u0131n tahsili amac\u0131yla edinilen ta\u015f\u0131nmazlar bak\u0131m\u0131ndan \u00f6zel d\u00fczenleme vard\u0131r.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Bu alanlarda \u201cher durumda Valilik izni gerekir\u201d \u015feklinde genel bir kabul yap\u0131lmamal\u0131d\u0131r. Somut ta\u015f\u0131nmaz\u0131n hangi \u00f6zel kanun kapsam\u0131nda bulundu\u011fu ayr\u0131ca kontrol edilmelidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_Tasinmazin_Sirketin_Faaliyet_Konusuna_Uygun_Kullanilmasi\"><\/span>7. Ta\u015f\u0131nmaz\u0131n \u015eirketin Faaliyet Konusuna Uygun Kullan\u0131lmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tapu Kanunu m. 36 kapsam\u0131ndaki \u015firketlerin ta\u015f\u0131nmaz edinimi, ana s\u00f6zle\u015fmede belirtilen faaliyet konular\u0131n\u0131 y\u00fcr\u00fctme amac\u0131yla ba\u011flant\u0131l\u0131d\u0131r.<\/p>\n<p>Bu nedenle \u015firketin ana s\u00f6zle\u015fmesindeki faaliyet konusu ile ta\u015f\u0131nmaz\u0131n edinim amac\u0131 aras\u0131nda hukuki ve fiil\u00ee bir ba\u011flant\u0131 bulunmas\u0131 \u00f6nem ta\u015f\u0131r.<\/p>\n<p>Y\u00f6netmelik m. 13 uyar\u0131nca edinilen ta\u015f\u0131nmazlar\u0131n \u015firketin veya i\u015ftirakinin ana s\u00f6zle\u015fmesinde belirtilen faaliyet konular\u0131 \u00e7er\u00e7evesinde kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131 Valilik Komisyonu taraf\u0131ndan de\u011ferlendirilebilir.<\/p>\n<p>Ta\u015f\u0131nmaz i\u015flemlerinde tapu kayd\u0131, takyidatlar ve kullan\u0131m amac\u0131 bak\u0131m\u0131ndan ayr\u0131ca inceleme yap\u0131lmas\u0131 gerekti\u011finden, <a href=\"https:\/\/batinyilmaz.av.tr\/hizmet\/gayrimenkul-hukuku\/\">gayrimenkul hukuku ve tapu incelemesi<\/a> hakk\u0131ndaki bilgilendirmeler de konu ile ba\u011flant\u0131l\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"8_Mevzuata_Aykirilik_Halinde_Tasfiye_Sureci\"><\/span>8. Mevzuata Ayk\u0131r\u0131l\u0131k H\u00e2linde Tasfiye S\u00fcreci<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yabanc\u0131 sermayeli \u015firketin ta\u015f\u0131nmaz\u0131 mevzuata ayk\u0131r\u0131 bi\u00e7imde edinmesi veya Y\u00f6netmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 kullanmas\u0131 h\u00e2linde tasfiye s\u00fcreci g\u00fcndeme gelebilir.<\/p>\n<p>Y\u00f6netmelik m. 14 uyar\u0131nca Valilik, ayk\u0131r\u0131l\u0131\u011fa ili\u015fkin bilgi ve belgelerle birlikte durumu Maliye Bakanl\u0131\u011f\u0131na bildirir.<\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131, ta\u015f\u0131nmaz maliki \u015firkete ta\u015f\u0131nmaz\u0131n veya s\u0131n\u0131rl\u0131 ayni hakk\u0131n <strong>alt\u0131 ay i\u00e7inde tasfiye edilmesini<\/strong> bildirir. Hakl\u0131 sebeplerin bulunmas\u0131 h\u00e2linde bu s\u00fcre <strong>bir defaya mahsus olmak \u00fczere alt\u0131 aya kadar uzat\u0131labilir.<\/strong><\/p>\n<p>\u015eirket verilen s\u00fcre i\u00e7inde tasfiye i\u015flemini ger\u00e7ekle\u015ftirmezse ta\u015f\u0131nmaz veya s\u0131n\u0131rl\u0131 ayni hak Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan genel h\u00fck\u00fcmlere g\u00f6re tasfiye edilir ve tasfiye harcamalar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra bedeli hak sahibi ad\u0131na a\u00e7\u0131lacak banka hesab\u0131na yat\u0131r\u0131l\u0131r.<\/p>\n<p>Bu nedenle yaz\u0131daki \u201cazami bir y\u0131l, uygulamada genellikle 6 ay ila 1 y\u0131l\u201d ifadesi yerine, Y\u00f6netmelik m. 14&#8217;te a\u00e7\u0131k\u00e7a d\u00fczenlenen <strong>6 ay + hakl\u0131 sebeple bir defaya mahsus 6 aya kadar uzatma<\/strong> sistemi esas al\u0131nmal\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"9_Yargitay_Kararlari_ve_Hukuki_Riskler\"><\/span>9. Yarg\u0131tay Kararlar\u0131 ve Hukuki Riskler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Yargitay_1_Hukuk_Dairesi_E_20226599_K_20232586_T_15052023\"><\/span>Yarg\u0131tay 1. Hukuk Dairesi, E. 2022\/6599, K. 2023\/2586, T. 15.05.2023<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yarg\u0131tay 1. Hukuk Dairesinin <strong>E. 2022\/6599, K. 2023\/2586, T. 15.05.2023<\/strong> tarihli karar\u0131nda, yabanc\u0131 uyruklu ki\u015finin tar\u0131msal nitelikteki ta\u015f\u0131nmaz edinimine ili\u015fkin uyu\u015fmazl\u0131kta, ta\u015f\u0131nmaz\u0131n kanuni edinim \u015fartlar\u0131na uygun olmad\u0131\u011f\u0131 iddias\u0131yla a\u00e7\u0131lan tapu iptali ve tescil davas\u0131n\u0131n sonradan ta\u015f\u0131nmaz\u0131n eski malikine devredilmesi nedeniyle konusuz kalmas\u0131 ve bu durumda yarg\u0131lama giderleri ile vek\u00e2let \u00fccretinin nas\u0131l de\u011ferlendirilmesi gerekti\u011fi incelenmi\u015ftir.<\/p>\n<p>Kararda, davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihteki hakl\u0131l\u0131k durumunun ve daval\u0131n\u0131n davan\u0131n a\u00e7\u0131lmas\u0131na sebebiyet verip vermedi\u011finin de\u011ferlendirilmesi gerekti\u011fi belirtilmi\u015f ve B\u00f6lge Adliye Mahkemesi karar\u0131 onanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Karar kayna\u011f\u0131:<\/strong> <a href=\"https:\/\/karararama.yargitay.gov.tr\/?id=1204517400\" target=\"_blank\" rel=\"noopener\">Yarg\u0131tay Karar Arama sistemi<\/a> \u00fczerinden karar aramas\u0131 yap\u0131labilir. Karar\u0131n ayr\u0131nt\u0131l\u0131 metnine ili\u015fkin ikincil karar kayna\u011f\u0131 da ayr\u0131ca kontrol edilmi\u015ftir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yargitay_Hukuk_Genel_Kurulu_E_2018558_K_20211514_T_30112021\"><\/span>Yarg\u0131tay Hukuk Genel Kurulu, E. 2018\/558, K. 2021\/1514, T. 30.11.2021<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yarg\u0131tay Hukuk Genel Kurulunun <strong>E. 2018\/558, K. 2021\/1514, T. 30.11.2021<\/strong> tarihli karar\u0131 do\u011frulanmaktad\u0131r. Ancak bu karar\u0131n konusu, yaz\u0131n\u0131n \u00f6nceki h\u00e2linde aktar\u0131ld\u0131\u011f\u0131 \u015fekilde do\u011frudan Tapu Kanunu m. 35 ve m. 36 kapsam\u0131nda yabanc\u0131 sermayeli \u015firketlerin ta\u015f\u0131nmaz ediniminin \u201ckamu d\u00fczenine ili\u015fkin oldu\u011fu\u201d y\u00f6n\u00fcnde genel bir de\u011ferlendirme de\u011fildir.<\/p>\n<p>Karar, esas itibar\u0131yla yabanc\u0131 uyruklu miras b\u0131rakan\u0131n miras\u00e7\u0131l\u0131k belgesine ili\u015fkin uyu\u015fmazl\u0131kta usul\u00ee ve maddi incelemeye ili\u015fkindir. Bu nedenle karar, yabanc\u0131 sermayeli \u015firketlerin ta\u015f\u0131nmaz edinimi bak\u0131m\u0131ndan do\u011frudan emsal karar olarak kullan\u0131lmam\u0131\u015ft\u0131r.<\/p>\n<p>Yarg\u0131tay kararlar\u0131n\u0131n tamam\u0131na ili\u015fkin ara\u015ft\u0131rma yapmak isteyenler i\u00e7in <a href=\"https:\/\/www.yargitay.gov.tr\/item\/71\/\" target=\"_blank\" rel=\"noopener\">Yarg\u0131tay&#8217;\u0131n resm\u00ee emsal karar arama a\u00e7\u0131klamas\u0131<\/a> kullan\u0131labilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"10_Tasinmaz_Turlerine_Gore_Genel_Karsilastirma\"><\/span>10. Ta\u015f\u0131nmaz T\u00fcrlerine G\u00f6re Genel Kar\u015f\u0131la\u015ft\u0131rma<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Kriter<\/th>\n<th>Yurt d\u0131\u015f\u0131nda kurulmu\u015f yabanc\u0131 \u015firket<\/th>\n<th>Tapu Kanunu m. 36 kapsam\u0131ndaki yabanc\u0131 sermayeli T\u00fcrk \u015firketi<\/th>\n<th>m. 36 kapsam\u0131 d\u0131\u015f\u0131ndaki yabanc\u0131 sermayeli T\u00fcrk \u015firketi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Temel d\u00fczenleme<\/td>\n<td>2644 say\u0131l\u0131 Tapu Kanunu m. 35\/2<\/td>\n<td>2644 say\u0131l\u0131 Tapu Kanunu m. 36<\/td>\n<td>2644 say\u0131l\u0131 Tapu Kanunu m. 36\/4<\/td>\n<\/tr>\n<tr>\n<td>Ta\u015f\u0131nmaz edinimi<\/td>\n<td>Kural olarak m\u00fcmk\u00fcn de\u011fildir; \u00f6zel kanun istisnalar\u0131 sakl\u0131d\u0131r.<\/td>\n<td>Kanuni \u015fartlar ve ilgili prosed\u00fcr \u00e7er\u00e7evesinde m\u00fcmk\u00fcnd\u00fcr.<\/td>\n<td>Yerli sermayeli \u015firketlerin tabi oldu\u011fu h\u00fck\u00fcmler \u00e7er\u00e7evesinde m\u00fcmk\u00fcnd\u00fcr.<\/td>\n<\/tr>\n<tr>\n<td>Valilik s\u00fcreci<\/td>\n<td>m. 36 rejimi uygulanmaz.<\/td>\n<td>Y\u00f6netmelikte d\u00fczenlenen ba\u015fvuru ve b\u00f6lge incelemesi uygulan\u0131r.<\/td>\n<td>m. 36 Y\u00f6netmeli\u011fi uygulanmaz.<\/td>\n<\/tr>\n<tr>\n<td>Yabanc\u0131 ortakl\u0131k oran\u0131<\/td>\n<td>\u015eirket do\u011frudan yabanc\u0131 t\u00fczel ki\u015fidir.<\/td>\n<td>%50 veya daha fazla pay ya da belirli y\u00f6netim kontrol\u00fc kriteri \u00f6nemlidir.<\/td>\n<td>%50&#8217;nin alt\u0131nda ve yabanc\u0131 y\u00f6netim kontrol\u00fc bulunmayan yap\u0131.<\/td>\n<\/tr>\n<tr>\n<td>Faaliyet konusu<\/td>\n<td>\u00d6zel kanunda \u00f6ng\u00f6r\u00fclen ama\u00e7 ve \u015fartlar dikkate al\u0131n\u0131r.<\/td>\n<td>Edinim \u015firketin ana s\u00f6zle\u015fmesindeki faaliyet konular\u0131 \u00e7er\u00e7evesinde olmal\u0131d\u0131r.<\/td>\n<td>Genel \u015firket ve ta\u015f\u0131nmaz mevzuat\u0131 uygulan\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Tasfiye riski<\/td>\n<td>\u00d6zel kanun h\u00fck\u00fcmleri ayr\u0131ca incelenir.<\/td>\n<td>Mevzuata ayk\u0131r\u0131 edinim veya kullan\u0131m h\u00e2linde Y\u00f6netmelik m. 14 g\u00fcndeme gelebilir.<\/td>\n<td>Somut i\u015flemin tabi oldu\u011fu genel h\u00fck\u00fcmler de\u011ferlendirilir.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"11_Sikca_Sorulan_Sorular_SSS\"><\/span>11. S\u0131k\u00e7a Sorulan Sorular (SSS)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Yabanci_sermayeli_sirket_Turkiyede_konut_veya_arsa_satin_alabilir_mi\"><\/span>1. Yabanc\u0131 sermayeli \u015firket T\u00fcrkiye\u2019de konut veya arsa sat\u0131n alabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. T\u00fcrkiye\u2019de kurulmu\u015f yabanc\u0131 sermayeli \u015firket, Tapu Kanunu m. 36 kapsam\u0131ndaki \u015fartlar\u0131 ta\u015f\u0131mas\u0131 h\u00e2linde ta\u015f\u0131nmaz edinebilir. Ancak \u015firketin m. 36 kapsam\u0131nda olup olmad\u0131\u011f\u0131, ta\u015f\u0131nmaz\u0131n bulundu\u011fu b\u00f6lge ve edinim amac\u0131n\u0131n \u015firketin ana s\u00f6zle\u015fmesindeki faaliyet konusu ile uyumu ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_100_yabanci_sermayeli_bir_anonim_sirket_dogrudan_tapu_alabilir_mi\"><\/span>2. %100 yabanc\u0131 sermayeli bir anonim \u015firket do\u011frudan tapu alabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet, prensip olarak ta\u015f\u0131nmaz edinimi m\u00fcmk\u00fcnd\u00fcr; ancak \u015firket Tapu Kanunu m. 36 kapsam\u0131ndaysa Y\u00f6netmelikteki ba\u015fvuru ve g\u00fcvenlik b\u00f6lgesi inceleme prosed\u00fcr\u00fcn\u00fcn uygulanmas\u0131 gerekir. Bu nedenle \u201c%100 yabanc\u0131 sermayeli \u015firket tapu alamaz\u201d \u015feklindeki ifade do\u011fru de\u011fildir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_40_yabanci_ortakligi_bulunan_Turk_sirketi_Valilik_surecine_tabi_midir\"><\/span>3. %40 yabanc\u0131 ortakl\u0131\u011f\u0131 bulunan T\u00fcrk \u015firketi Valilik s\u00fcrecine tabi midir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yaln\u0131zca %40 yabanc\u0131 sermaye bulunmas\u0131 tek ba\u015f\u0131na m. 36 kapsam\u0131na girmek i\u00e7in yeterli de\u011fildir. Ancak yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n sermaye oran\u0131 %50&#8217;nin alt\u0131nda olsa bile y\u00f6neticilerin \u00e7o\u011funlu\u011funu atama veya g\u00f6revden alma yetkisine sahip olup olmad\u0131klar\u0131 ayr\u0131ca incelenir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Yabanci_ortaklarin_payi_50nin_uzerine_cikarsa_mevcut_tasinmaz_ne_olur\"><\/span>4. Yabanc\u0131 ortaklar\u0131n pay\u0131 %50&#8217;nin \u00fczerine \u00e7\u0131karsa mevcut ta\u015f\u0131nmaz ne olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hisse devri, \u015firketi Tapu Kanunu m. 36 ve ilgili Y\u00f6netmelik kapsam\u0131na sokuyorsa mevcut ta\u015f\u0131nmazlar bak\u0131m\u0131ndan da Y\u00f6netmelik m. 11 ve devam\u0131ndaki h\u00fck\u00fcmler kapsam\u0131nda inceleme yap\u0131labilir. \u00d6zellikle ta\u015f\u0131nmazlar\u0131n asker\u00ee veya \u00f6zel g\u00fcvenlik b\u00f6lgelerinde bulunup bulunmad\u0131\u011f\u0131 ayr\u0131ca ara\u015ft\u0131r\u0131labilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Hisse_devrinden_sonra_Bakanliga_ne_zaman_bildirim_yapilir\"><\/span>5. Hisse devrinden sonra Bakanl\u0131\u011fa ne zaman bildirim yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Y\u00f6netmelik m. 11 uyar\u0131nca, Y\u00f6netmelik kapsam\u0131na giren \u015firket bak\u0131m\u0131ndan hisse devrine ili\u015fkin bildirimin Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu Uygulama Y\u00f6netmeli\u011fi m. 5 \u00e7er\u00e7evesinde <strong>hisse devrini takip eden bir ay i\u00e7inde Bakanl\u0131\u011fa<\/strong> yap\u0131lmas\u0131 gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Valilik_izni_ne_kadar_surede_cikar\"><\/span>6. Valilik izni ne kadar s\u00fcrede \u00e7\u0131kar?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tek bir genel sonu\u00e7lanma s\u00fcresi vermek do\u011fru de\u011fildir. Y\u00f6netmelik, asker\u00ee makamlar\u0131n g\u00f6r\u00fc\u015fleri ve Komisyon de\u011ferlendirmesi i\u00e7in farkl\u0131 s\u00fcreler \u00f6ng\u00f6rmektedir. \u00d6rne\u011fin baz\u0131 g\u00fcvenlik b\u00f6lgesi ara\u015ft\u0131rmalar\u0131nda 15 g\u00fcn, asker\u00ee de\u011ferlendirmede 30 g\u00fcn gibi \u00f6zel s\u00fcreler bulunmaktad\u0131r. Ba\u015fvurunun tamamlanma s\u00fcresi ta\u015f\u0131nmaz\u0131n bulundu\u011fu b\u00f6lgeye ve i\u015flemin niteli\u011fine g\u00f6re de\u011fi\u015febilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Tasinmaz_askeri_guvenlik_bolgesindeyse_sirket_kesinlikle_satin_alamaz_mi\"><\/span>7. Ta\u015f\u0131nmaz askeri g\u00fcvenlik b\u00f6lgesindeyse \u015firket kesinlikle sat\u0131n alamaz m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kesin bir yasak \u015feklinde ifade edilemez. Ta\u015f\u0131nmaz\u0131n hangi g\u00fcvenlik b\u00f6lgesinde bulundu\u011fu ve ilgili makamlar\u0131n \u00fclke g\u00fcvenli\u011fi y\u00f6n\u00fcnden de\u011ferlendirmesi \u00f6nem ta\u015f\u0131r. Y\u00f6netmelik m. 6 ve m. 7 bu durumlar i\u00e7in \u00f6zel prosed\u00fcrler \u00f6ng\u00f6rmektedir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_Mevzuata_aykiri_edinilen_tasinmaz_ne_olur\"><\/span>8. Mevzuata ayk\u0131r\u0131 edinilen ta\u015f\u0131nmaz ne olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Y\u00f6netmelik m. 14 kapsam\u0131nda tasfiye s\u00fcreci g\u00fcndeme gelebilir. \u015eirkete ta\u015f\u0131nmaz\u0131 alt\u0131 ay i\u00e7inde tasfiye etmesi bildirilir; hakl\u0131 sebepler varsa bu s\u00fcre bir defaya mahsus olmak \u00fczere alt\u0131 aya kadar uzat\u0131labilir. S\u00fcresinde tasfiye ger\u00e7ekle\u015fmezse ta\u015f\u0131nmaz genel h\u00fck\u00fcmlere g\u00f6re tasfiye edilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"9_Yabanci_sirketin_Turkiyedeki_subesi_kendi_adina_tasinmaz_satin_alabilir_mi\"><\/span>9. Yabanc\u0131 \u015firketin T\u00fcrkiye\u2019deki \u015fubesi kendi ad\u0131na ta\u015f\u0131nmaz sat\u0131n alabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yabanc\u0131 \u015firketin T\u00fcrkiye\u2019deki \u015fubesi, ana \u015firketten ba\u011f\u0131ms\u0131z ayr\u0131 bir t\u00fczel ki\u015fili\u011fe sahip de\u011fildir. Bu nedenle yabanc\u0131 merkezli \u015firketin \u015fubesi ile T\u00fcrkiye\u2019de kurulmu\u015f ayr\u0131 bir anonim veya limited \u015firketin ta\u015f\u0131nmaz edinimi birbirinden ayr\u0131lmal\u0131d\u0131r. Yabanc\u0131 \u015firketlerin T\u00fcrkiye\u2019deki yap\u0131lanmalar\u0131 i\u00e7in ayr\u0131ca <a href=\"https:\/\/batinyilmaz.av.tr\/yabanci-sirket-turkiye-subesi-irtibat-burosu\/\">\u015fube ve irtibat b\u00fcrosu rejimine ili\u015fkin g\u00fcncel a\u00e7\u0131klamalara<\/a> bak\u0131labilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"10_Sirket_adina_alinan_tasinmaz_yabanci_ortaga_Turk_vatandasligi_kazandirir_mi\"><\/span>10. \u015eirket ad\u0131na al\u0131nan ta\u015f\u0131nmaz yabanc\u0131 orta\u011fa T\u00fcrk vatanda\u015fl\u0131\u011f\u0131 kazand\u0131r\u0131r m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. \u015eirket ad\u0131na edinilen ta\u015f\u0131nmaz, yabanc\u0131 orta\u011f\u0131n \u015fahsen kendi ad\u0131na ta\u015f\u0131nmaz edinmi\u015f olmas\u0131 anlam\u0131na gelmez. Ta\u015f\u0131nmaz edinimine dayal\u0131 istisnai vatanda\u015fl\u0131k bak\u0131m\u0131ndan ger\u00e7ek ki\u015finin kendi ad\u0131na yapt\u0131\u011f\u0131 yat\u0131r\u0131m ve Y\u00f6netmelik m. 20&#8217;deki di\u011fer \u015fartlar de\u011ferlendirilir.<\/p>\n<p>G\u00fcncel uygulamada ta\u015f\u0131nmaz edinimi yoluyla vatanda\u015fl\u0131k bak\u0131m\u0131ndan <strong>en az 400.000 ABD dolar\u0131 veya kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz<\/strong> tutar\u0131ndaki ta\u015f\u0131nmaz\u0131n ve \u00fc\u00e7 y\u0131ll\u0131k satmama \u015fart\u0131n\u0131n yan\u0131 s\u0131ra, ta\u015f\u0131nmaz\u0131n niteli\u011fi ve di\u011fer ko\u015fullar da \u00f6nem ta\u015f\u0131maktad\u0131r. TKGM&#8217;nin g\u00fcncel k\u0131lavuzunda bu hususlar ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanmaktad\u0131r.<\/p>\n<p>Ta\u015f\u0131nmaz sahipli\u011fi ile ikamet hakk\u0131n\u0131n da birbirinden ayr\u0131lmas\u0131 gerekir. Bu konuda <a href=\"https:\/\/batinyilmaz.av.tr\/tasinmaz-ikamet-izni\/\">ta\u015f\u0131nmaz sahipli\u011fine dayal\u0131 ikamet izni \u015fartlar\u0131<\/a> ayr\u0131ca incelenebilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"12_Tasinmaz_Edinimi_ile_Ikamet_ve_Vatandaslik_Arasindaki_Fark\"><\/span>12. Ta\u015f\u0131nmaz Edinimi ile \u0130kamet ve Vatanda\u015fl\u0131k Aras\u0131ndaki Fark<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bir \u015firketin ta\u015f\u0131nmaz edinmesi, \u015firket ortaklar\u0131n\u0131n otomatik olarak ikamet izni veya T\u00fcrk vatanda\u015fl\u0131\u011f\u0131 kazanmas\u0131 sonucunu do\u011furmaz.<\/p>\n<p>\u015eirket ad\u0131na al\u0131nan ta\u015f\u0131nmaz ile yabanc\u0131 ger\u00e7ek ki\u015finin kendi ad\u0131na ald\u0131\u011f\u0131 ta\u015f\u0131nmaz hukuken farkl\u0131 de\u011ferlendirilir.<\/p>\n<p>Yabanc\u0131n\u0131n ta\u015f\u0131nmaz sahibi olmas\u0131 nedeniyle verilen ikamet izninin daha sonra sona erdirilmesi veya iptal edilmesi de ayr\u0131ca idari i\u015flem niteli\u011findedir. Bu konuda <a href=\"https:\/\/batinyilmaz.av.tr\/ikamet-izni-iptali\/\">ikamet izninin iptali ve dava s\u00fcrecine<\/a> ili\u015fkin bilgiler ayr\u0131ca incelenebilir.<\/p>\n<p>Ta\u015f\u0131nmaza dayal\u0131 ikamet izni bak\u0131m\u0131ndan somut mahkeme kararlar\u0131n\u0131n de\u011ferlendirilmesi i\u00e7in <a href=\"https:\/\/batinyilmaz.av.tr\/tasinmaz-ikamet-izni-iptali-v69-karari\/\">ta\u015f\u0131nmaz ikamet izni iptali ve V-69 karar incelemesi<\/a> de ilgili bir \u00f6rnektir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"13_Sonuc_ve_Hukuki_Degerlendirme\"><\/span>13. Sonu\u00e7 ve Hukuki De\u011ferlendirme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fcrkiye\u2019de ta\u015f\u0131nmaz edinmek isteyen yabanc\u0131 yat\u0131r\u0131mc\u0131lar bak\u0131m\u0131ndan \u00f6ncelikle do\u011fru \u015firket yap\u0131s\u0131n\u0131n belirlenmesi gerekir.<\/p>\n<p>Yurt d\u0131\u015f\u0131nda kurulmu\u015f yabanc\u0131 \u015firket ile T\u00fcrkiye\u2019de kurulmu\u015f yabanc\u0131 sermayeli \u015firket ayn\u0131 hukuki rejime tabi de\u011fildir. T\u00fcrkiye\u2019de kurulu \u015firket bak\u0131m\u0131ndan ise yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n %50 veya daha fazla paya sahip olup olmad\u0131\u011f\u0131 ya da %50&#8217;nin alt\u0131nda paya ra\u011fmen y\u00f6netim kontrol\u00fcne sahip bulunup bulunmad\u0131\u011f\u0131 belirleyicidir.<\/p>\n<p>Tapu Kanunu m. 36 kapsam\u0131ndaki \u015firketlerde ta\u015f\u0131nmaz edinim s\u00fcreci Valilik \u0130l Planlama ve Koordinasyon M\u00fcd\u00fcrl\u00fc\u011f\u00fc \u00fczerinden y\u00fcr\u00fct\u00fcl\u00fcr ve ta\u015f\u0131nmaz\u0131n asker\u00ee, g\u00fcvenlik veya \u00f6zel g\u00fcvenlik b\u00f6lgesinde bulunup bulunmad\u0131\u011f\u0131 ara\u015ft\u0131r\u0131l\u0131r.<\/p>\n<p>Ta\u015f\u0131nmaz\u0131n \u015firketin ana s\u00f6zle\u015fmesindeki faaliyet konusu \u00e7er\u00e7evesinde kullan\u0131lmas\u0131 da \u00f6nem ta\u015f\u0131r. Sonradan ger\u00e7ekle\u015fen hisse devirleri ise mevcut ta\u015f\u0131nmazlar\u0131n hukuki durumunu etkileyebilece\u011finden ayr\u0131ca incelenmelidir.<\/p>\n<p>Mevzuata ayk\u0131r\u0131 edinim veya kullan\u0131m tespit edildi\u011finde Y\u00f6netmelik m. 14 kapsam\u0131nda tasfiye s\u00fcreci g\u00fcndeme gelebilir. Bu nedenle ta\u015f\u0131nmaz sat\u0131n al\u0131nmadan \u00f6nce yaln\u0131zca tapu kayd\u0131n\u0131n de\u011fil, \u015firketin ortakl\u0131k yap\u0131s\u0131n\u0131n, faaliyet konusunun, ta\u015f\u0131nmaz\u0131n bulundu\u011fu b\u00f6lgenin ve \u00f6zel kanun h\u00fck\u00fcmlerinin birlikte incelenmesi gerekir.<\/p>\n<p>Yabanc\u0131 \u015firketlerin ta\u015f\u0131nmaz edinimi, \u015fube yap\u0131lanmas\u0131, \u015firket ortakl\u0131\u011f\u0131 ve yabanc\u0131lar\u0131n ta\u015f\u0131nmazla ba\u011flant\u0131l\u0131 haklar\u0131 bak\u0131m\u0131ndan ayr\u0131ca <a href=\"https:\/\/batinyilmaz.av.tr\/yabanci-calisma-izni-sirket-kurarak-calisma-izni-nasil-alinir\/\">\u015firket kurarak \u00e7al\u0131\u015fma izni konusundaki g\u00fcncel a\u00e7\u0131klamalar<\/a> da ilgili hukuki ba\u015fl\u0131klar aras\u0131nda de\u011ferlendirilebilir.<\/p>\n<hr>\n<h2><span class=\"ez-toc-section\" id=\"Yazar_Bilgisi\"><\/span>Yazar Bilgisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Avukat Bat\u0131n YILMAZ<\/strong><br \/>\n\u0130stanbul Barosu Sicil No: 77008<\/p>\n<h3><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><\/h3>\n<p>Bu i\u00e7erik yaln\u0131zca genel hukuki bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. Herhangi bir ki\u015fi veya kuruma y\u00f6nelik reklam, i\u015f sa\u011flama, m\u00fcvekkil edinme, y\u00f6nlendirme, mesleki \u00fcst\u00fcnl\u00fck iddias\u0131 veya hukuki sonu\u00e7 garantisi amac\u0131 ta\u015f\u0131maz.<\/p>\n<p>\u0130\u00e7erik haz\u0131rlan\u0131rken Avukatl\u0131k Kanunu, T\u00fcrkiye Barolar Birli\u011fi Meslek Kurallar\u0131 ve avukatl\u0131k mesle\u011fine ili\u015fkin reklam yasa\u011f\u0131 d\u00fczenlemeleri g\u00f6zetilmi\u015ftir. Buradaki a\u00e7\u0131klamalar somut olay bak\u0131m\u0131ndan hukuki dan\u0131\u015fmanl\u0131k veya kesin hukuki g\u00f6r\u00fc\u015f niteli\u011finde de\u011fildir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Iletisim_Bilgileri\"><\/span>\u0130leti\u015fim Bilgileri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Avukat Bat\u0131n YILMAZ<\/strong><br \/>\n\u0130stanbul Barosu Sicil No: 77008<\/p>\n<p>\nYakuplu Mahallesi, H\u00fcrriyet Bulvar\u0131, Skyport Residence No: 1\/133,<br \/>\nBeylikd\u00fcz\u00fc \/ \u0130stanbul<br \/>\nTelefon: +90 532 669 34 90<br \/>\nE-posta: info@batinyilmaz.av.tr\n<\/p>\n<p>Bu ileti\u015fim bilgileri yaln\u0131zca ileti\u015fim amac\u0131yla payla\u015f\u0131lm\u0131\u015f olup reklam, i\u015f sa\u011flama veya belirli bir hukuki sonucu garanti etme amac\u0131 ta\u015f\u0131maz.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"@id\": \"https:\/\/batinyilmaz.av.tr\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#article\",\n      \"headline\": \"Yabanc\u0131 Sermayeli \u015eirketler T\u00fcrkiye\u2019de Ta\u015f\u0131nmaz Sat\u0131n Alabilir mi? \u015eartlar, Valilik \u0130zni, Askeri B\u00f6lgeler ve Tasfiye S\u00fcreci\",\n      \"description\": \"Yabanc\u0131 sermayeli \u015firketlerin T\u00fcrkiye\u2019de ta\u015f\u0131nmaz edinimi; Tapu Kanunu m. 35 ve 36, Valilik ba\u015fvurusu, askeri ve \u00f6zel g\u00fcvenlik b\u00f6lgeleri, hisse devirleri ve tasfiye s\u00fcreci bak\u0131m\u0131ndan incelenmektedir.\",\n      \"datePublished\": \"2026-09-29\",\n      \"dateModified\": \"2026-09-29\",\n      \"inLanguage\": \"tr-TR\",\n      \"author\": {\n        \"@type\": \"Person\",\n        \"name\": \"Avukat Bat\u0131n Y\u0131lmaz\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"Bat\u0131n Y\u0131lmaz Avukatl\u0131k Ofisi\",\n        \"url\": \"https:\/\/batinyilmaz.av.tr\/\"\n      },\n      \"mainEntityOfPage\": {\n        \"@type\": \"WebPage\",\n        \"@id\": \"https:\/\/batinyilmaz.av.tr\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/\"\n      }\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"@id\": \"https:\/\/batinyilmaz.av.tr\/yabanci-sermayeli-sirketler-turkiyede-tasinmaz-satin-alabilir-mi\/#faq\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Yabanc\u0131 sermayeli \u015firket T\u00fcrkiye\u2019de konut veya arsa sat\u0131n alabilir mi?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Evet. T\u00fcrkiye\u2019de kurulmu\u015f yabanc\u0131 sermayeli \u015firket, Tapu Kanunu m. 36 kapsam\u0131ndaki \u015fartlar\u0131 ta\u015f\u0131mas\u0131 h\u00e2linde ta\u015f\u0131nmaz edinebilir.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"%100 yabanc\u0131 sermayeli bir anonim \u015firket do\u011frudan tapu alabilir mi?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Evet. Ancak \u015firket Tapu Kanunu m. 36 kapsam\u0131ndaysa Y\u00f6netmelikteki ba\u015fvuru ve g\u00fcvenlik b\u00f6lgesi inceleme prosed\u00fcr\u00fcn\u00fcn uygulanmas\u0131 gerekir.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"%40 yabanc\u0131 ortakl\u0131\u011f\u0131 bulunan T\u00fcrk \u015firketi Valilik s\u00fcrecine tabi midir?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Yaln\u0131zca %40 yabanc\u0131 sermaye bulunmas\u0131 tek ba\u015f\u0131na m. 36 kapsam\u0131na girmek i\u00e7in yeterli de\u011fildir. Yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n y\u00f6netim kontrol\u00fc ayr\u0131ca incelenir.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Hisse devrinden sonra Bakanl\u0131\u011fa ne zaman bildirim yap\u0131l\u0131r?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Y\u00f6netmelik m. 11 kapsam\u0131nda, hisse devrini takip eden bir ay i\u00e7inde Bakanl\u0131\u011fa bildirim yap\u0131lmas\u0131 gerekir.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Valilik izni ne kadar s\u00fcrede \u00e7\u0131kar?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Tek bir genel sonu\u00e7lanma s\u00fcresi yoktur. Y\u00f6netmelik, ta\u015f\u0131nmaz\u0131n bulundu\u011fu b\u00f6lgeye ve incelemenin niteli\u011fine g\u00f6re farkl\u0131 s\u00fcreler \u00f6ng\u00f6rmektedir.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Ta\u015f\u0131nmaz askeri g\u00fcvenlik b\u00f6lgesindeyse \u015firket kesinlikle sat\u0131n alamaz m\u0131?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Kesin bir yasak \u015feklinde ifade edilemez. Ta\u015f\u0131nmaz\u0131n hangi g\u00fcvenlik b\u00f6lgesinde bulundu\u011fu ve ilgili makamlar\u0131n \u00fclke g\u00fcvenli\u011fi y\u00f6n\u00fcnden de\u011ferlendirmesi \u00f6nemlidir.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Mevzuata ayk\u0131r\u0131 edinilen ta\u015f\u0131nmaz ne olur?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Y\u00f6netmelik m. 14 kapsam\u0131nda tasfiye s\u00fcreci g\u00fcndeme gelebilir. Genel olarak alt\u0131 ayl\u0131k tasfiye s\u00fcresi ve hakl\u0131 sebeple bir defaya mahsus alt\u0131 aya kadar uzatma imk\u00e2n\u0131 bulunmaktad\u0131r.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Yabanc\u0131 \u015firketin T\u00fcrkiye\u2019deki \u015fubesi kendi ad\u0131na ta\u015f\u0131nmaz sat\u0131n alabilir mi?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Yabanc\u0131 \u015firket \u015fubesi ana \u015firketten ba\u011f\u0131ms\u0131z ayr\u0131 bir t\u00fczel ki\u015filik de\u011fildir. Yabanc\u0131 merkezli \u015firketin \u015fubesi ile T\u00fcrkiye\u2019de kurulmu\u015f ayr\u0131 bir T\u00fcrk \u015firketinin ta\u015f\u0131nmaz edinimi birbirinden ayr\u0131lmal\u0131d\u0131r.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u015eirket ad\u0131na al\u0131nan ta\u015f\u0131nmaz yabanc\u0131 orta\u011fa T\u00fcrk vatanda\u015fl\u0131\u011f\u0131 kazand\u0131r\u0131r m\u0131?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Hay\u0131r. \u015eirket ad\u0131na edinilen ta\u015f\u0131nmaz, yabanc\u0131 orta\u011f\u0131n \u015fahsen kendi ad\u0131na ta\u015f\u0131nmaz edinmi\u015f olmas\u0131 anlam\u0131na gelmez. Ta\u015f\u0131nmaz edinimine dayal\u0131 vatanda\u015fl\u0131k bak\u0131m\u0131ndan ger\u00e7ek ki\u015finin kendi ad\u0131na yapt\u0131\u011f\u0131 yat\u0131r\u0131m ve di\u011fer \u015fartlar ayr\u0131ca de\u011ferlendirilir.\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script><\/p>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Evet. T\u00fcrkiye\u2019de kurulmu\u015f ve yabanc\u0131 sermayeli olan \u015firketler, kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar \u00e7er\u00e7evesinde T\u00fcrkiye\u2019de ta\u015f\u0131nmaz m\u00fclkiyeti ve s\u0131n\u0131rl\u0131 ayni hak edinebilir. Ancak b\u00fct\u00fcn yabanc\u0131 sermayeli \u015firketler ayn\u0131 rejime tabi de\u011fildir. Bu konuda ilk olarak yurt d\u0131\u015f\u0131nda kurulmu\u015f yabanc\u0131 \u015firket ile T\u00fcrkiye\u2019de T\u00fcrk hukukuna g\u00f6re kurulmu\u015f yabanc\u0131 sermayeli T\u00fcrk \u015firketi birbirinden ayr\u0131lmal\u0131d\u0131r. Yurt d\u0131\u015f\u0131nda kendi \u00fclke hukukuna [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/posts\/3620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/comments?post=3620"}],"version-history":[{"count":3,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/posts\/3620\/revisions"}],"predecessor-version":[{"id":3624,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/posts\/3620\/revisions\/3624"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/media\/3625"}],"wp:attachment":[{"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/media?parent=3620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/categories?post=3620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/ru\/wp-json\/wp\/v2\/tags?post=3620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}