{"id":12119,"date":"2025-03-04T12:03:53","date_gmt":"2025-03-04T12:03:53","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12119"},"modified":"2025-04-29T14:07:24","modified_gmt":"2025-04-29T14:07:24","slug":"wann-braucht-ein-auslaendisches-unternehmen-eine-niederlassung-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/wann-braucht-ein-auslaendisches-unternehmen-eine-niederlassung-in-deutschland\/","title":{"rendered":"Yabanc\u0131 bir \u015firket ne zaman Almanya'da bir \u015fubeye ihtiya\u00e7 duyar?"},"content":{"rendered":"

Almanya'daki yabanc\u0131 bir \u015firket \u015funlar\u0131 yapabilir Bir dal olmadan<\/strong> aktif olabilir, ancak baz\u0131 durumlarda Bir \u015fube veya daimi kurulu\u015fun kurulmas\u0131 gerekli<\/strong>. Bu a\u015fa\u011f\u0131dakilere ba\u011fl\u0131d\u0131r i\u0307\u015f, vergi\u0307 ve yasal fakt\u00f6rler<\/strong> dan.<\/p>\n

1. Almanya'da bir \u015fube ne zaman gereklidir?<\/strong><\/h2>\n

Yabanc\u0131 bir \u015firket ise bir \u015fube gereklidir:
\nAlmanya'da d\u00fczenli ticari faaliyetler<\/strong> (\u00f6rn. depo, da\u011f\u0131t\u0131m)
Almanya'daki \u00c7al\u0131\u015fanlar<\/strong>
Fiziksel bir ofis veya i\u015f yeri<\/strong> \u00e7al\u0131\u015f\u0131r
Almanya'da uzun vadeli m\u00fc\u015fteri s\u00f6zle\u015fmeleri<\/strong>
Almanya'da vergilendirilebilir<\/strong> (\u00f6rne\u011fin katma de\u011fer vergisi veya ticaret vergisi yoluyla)
Yerel olarak mevcut olmal\u0131d\u0131r<\/strong>m\u00fc\u015fteri veya otorite gereksinimlerini kar\u015f\u0131lamak i\u00e7in<\/p>\n

\u0130pucu:<\/strong> \u015eirket Almanya'da yaln\u0131zca ara s\u0131ra sat\u0131\u015f veya hizmet sunuyorsa, bir KDV kayd\u0131<\/strong> kal\u0131c\u0131 bir i\u015fyeri olmadan.<\/p>\n

2 Ne t\u00fcr \u015fubeler vard\u0131r?<\/strong><\/h2>\n\n\n\n\n\n
\u00a0\u015eube t\u00fcr\u00fc<\/td>\n\u00a0\u00d6zellikler<\/td>\n\u00a0Vergi muamelesi<\/td>\n\u00a0Ticaret sicili<\/td>\n<\/tr>\n
\u00a0\u00c7al\u0131\u015fma sahas\u0131<\/td>\n\u00a0Ticari faaliyetlerin y\u00fcr\u00fct\u00fclmesi i\u00e7in sabit konum<\/td>\n\u00a0Almanya'daki karlar i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/td>\n\u00a0Hay\u0131r<\/td>\n<\/tr>\n
\u00a0\u015eube Ofisi<\/td>\n\u00a0Yabanc\u0131 bir \u015firketin par\u00e7as\u0131, ancak kendi y\u00f6netimine sahip<\/td>\n\u00a0Ba\u011f\u0131ms\u0131z vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, ancak merkez ofise ba\u011fl\u0131<\/td>\nEvet<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

a) Daimi kurulu\u015f (t\u00fczel ki\u015fili\u011fi olmayan basit mevcudiyet)<\/strong><\/h3>\n

-Ayr\u0131 bir t\u00fczel ki\u015fili\u011fi yoktur (ana \u015firkete aittir)
-Must Almanya'da gelir vergisi\/i\u015fletme vergisi \u00f6demek<\/strong>k\u00e2rlar yerel olarak elde edildi\u011finde
\u00a0Ticaret siciline kay\u0131t gerekli de\u011fildir<\/p>\n

\u27a1 \u015eunlar i\u00e7in uygundur:<\/strong> Almanya'da s\u00fcrekli olarak faaliyet g\u00f6steren ancak ba\u011f\u0131ms\u0131z bir \u015firket kurmak istemeyen \u015firketler.<\/p>\n

b) \u015eube (yabanc\u0131 \u015firketin kendi y\u00f6netimine sahip b\u00f6l\u00fcm\u00fc)<\/strong><\/h3>\n

-Kendi muhasebe ve y\u00f6netimine sahip
-Must in the Ticaret siciline kay\u0131tl\u0131<\/strong> olmak
-Vergi ama\u00e7lar\u0131 i\u00e7in k\u0131smen ba\u011f\u0131ms\u0131z<\/strong> ana \u015firketten<\/p>\n

\u27a1 \u015eunlar i\u00e7in uygundur:<\/strong> Yerel olarak faaliyet g\u00f6steren ancak ana \u015firketle yak\u0131ndan ba\u011flant\u0131l\u0131 kalmak isteyen \u015firketler.<\/p>\n

c) Ba\u011fl\u0131 ortakl\u0131k (GmbH, UG veya AG)<\/strong><\/h3>\n

-Kendi t\u00fczel ki\u015fili\u011fine sahip ba\u011f\u0131ms\u0131z \u015firket
-Almanya'da tam vergi ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131<\/strong>
-Sorumluluk \u015firketin varl\u0131klar\u0131 ile s\u0131n\u0131rl\u0131d\u0131r<\/p>\n

\u27a1 \u015eunlar i\u00e7in uygundur:<\/strong> Almanya'da uzun vadeli geni\u015fleme planlayan \u015firketler.<\/p>\n

3. Basit bir KDV kayd\u0131 ne zaman yeterlidir?<\/strong><\/h2>\n

E\u011fer yabanc\u0131 bir \u015firket sadece Almanya'da mal veya hizmet sat\u0131yor<\/strong>ancak fiziksel bir varl\u0131\u011f\u0131 yoktur, genellikle bir KDV kayd\u0131<\/strong> dan.<\/p>\n

\u00d6rnek: ABD'den bir \u00e7evrimi\u00e7i ma\u011faza Alman m\u00fc\u015fterilere sat\u0131\u015f yap\u0131yor \u2192 KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, ancak \u015fube gerekmiyor<\/strong><\/p>\n

4 Almanya'daki bir \u015fubenin vergisel sonu\u00e7lar\u0131 nelerdir?<\/strong><\/h2>\n

Almanya'da bir \u015fube varsa, a\u015fa\u011f\u0131dakiler ge\u00e7erlidir:<\/p>\n

-Kurumsal gelir vergisi (15 % + dayan\u0131\u015fma ek \u00fccreti)<\/strong> bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131n k\u00e2rlar\u0131 i\u00e7in
-\u0130\u015fletme vergisi (\u015fehre ba\u011fl\u0131 olarak 7-17 %)<\/strong>e\u011fer daimi bir i\u015fyeri mevcutsa
-KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc (\u00fcr\u00fcne ba\u011fl\u0131 olarak 19 % veya 7 %)<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Ein ausl\u00e4ndisches Unternehmen kann in Deutschland ohne Niederlassung t\u00e4tig sein, aber in bestimmten F\u00e4llen ist die Gr\u00fcndung einer Niederlassung oder Betriebsst\u00e4tte erforderlich. Dies h\u00e4ngt von gesch\u00e4ftlichen, steuerlichen und rechtlichen Faktoren […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,169],"tags":[],"class_list":["post-12119","post","type-post","status-publish","format-standard","hentry","category-firmengruendung-investition-in-deutschland","category-wann-braucht-ein-auslaendisches-unternehmen-eine-niederlassung-in-deutschland"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/comments?post=12119"}],"version-history":[{"count":6,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12119\/revisions"}],"predecessor-version":[{"id":12531,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12119\/revisions\/12531"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}