{"id":12134,"date":"2025-03-04T12:34:27","date_gmt":"2025-03-04T12:34:27","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12134"},"modified":"2025-04-29T14:06:15","modified_gmt":"2025-04-29T14:06:15","slug":"meldepflichten-fuer-geschaeftsfuehrer-aus-dem-ausland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/meldepflichten-fuer-geschaeftsfuehrer-aus-dem-ausland\/","title":{"rendered":"Yurt d\u0131\u015f\u0131ndan gelen genel m\u00fcd\u00fcrler i\u00e7in raporlama y\u00fck\u00fcml\u00fcl\u00fckleri"},"content":{"rendered":"

Ne zaman bir yabanc\u0131 genel m\u00fcd\u00fcr<\/strong> Almanya'da, belirli \u015fartlar\u0131 yerine getirmelidir. Raporlama y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. Bunlar, genel m\u00fcd\u00fcr\u00fcn a\u015fa\u011f\u0131dakileri yap\u0131p yapmad\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r Almanya'da ya\u015f\u0131yor veya sadece bir \u015firketi y\u00f6netiyor<\/strong>. En \u00f6nemli y\u00fck\u00fcml\u00fcl\u00fckler a\u015fa\u011f\u0131dakilerle ilgilidir Ticaret sicili, vergi daireleri, sosyal g\u00fcvenlik ve ikamet kanunu<\/strong>.<\/p>\n

1. ticaret sicili bildirimi (tescil y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc)<\/strong><\/h2>\n

Zorunlu:<\/strong> Bir Alman \u015firketinin her genel m\u00fcd\u00fcr\u00fc GmbH, UG, AG veya OHG\/KG<\/strong> girmeli Ticaret sicili<\/strong> girilebilir.<\/p>\n

Ticaret sicili i\u00e7in gerekli bilgiler:<\/strong><\/p>\n

    \n
  • \u0130sim ve do\u011fum tarihi<\/li>\n
  • \u0130kamet (yurt d\u0131\u015f\u0131nda olsa bile)<\/li>\n
  • Temsil yetkisinin kapsam\u0131<\/li>\n
  • Genel m\u00fcd\u00fcr atamas\u0131n\u0131n noterlik\u00e7e tescili<\/li>\n<\/ul>\n

    Dikkat:<\/strong> Ticaret sicilinde bir kay\u0131t olmadan, genel m\u00fcd\u00fcr Yasal olarak hareket edemez durumda<\/strong>.<\/p>\n

    2. vergi raporlama y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/h2>\n

    Zorunlu:<\/strong> E\u011fer Almanya'daki genel m\u00fcd\u00fcr Vergiye tabi gelir<\/strong> varsa, o zaman Vergi dairesine kay\u0131t olun<\/strong>.<\/p>\n

    Almanya'da genel m\u00fcd\u00fcr ne zaman vergi m\u00fckellefi olur?
    \n<\/strong>-E\u011fer onun \u0130kametgah veya mutat mesken<\/strong> Almanya'da
    -E\u011fer o Genel m\u00fcd\u00fcr maa\u015f\u0131<\/strong> bir Alman \u015firketinden
    \n-Almanya'da D\u00fc\u015f\u00fcyor genel m\u00fcd\u00fcr olarak bir i\u015f s\u00f6zle\u015fmesi<\/strong> var<\/p>\n

    Genel m\u00fcd\u00fcrler i\u00e7in vergiler:<\/strong><\/p>\n

      \n
    • Gelir vergisi (14-45 %, Almanya'da vergiye tabi ise)<\/li>\n
    • Sosyal g\u00fcvenlik primleri (Almanya'da \u00e7al\u0131\u015f\u0131l\u0131yorsa)<\/li>\n<\/ul>\n

      \u0130pucu:<\/strong> Genel m\u00fcd\u00fcr Almanya'da sadece ara s\u0131ra \u00e7al\u0131\u015f\u0131yorsa, kendi \u00fclkesinde vergi m\u00fckellefi olmaya devam edebilir.<\/p>\n

      3. i\u015fletme kayd\u0131 (gerekli ise)<\/strong><\/h2>\n

      Zorunlu:<\/strong> E\u011fer genel m\u00fcd\u00fcr ticari bir faaliyet y\u00fcr\u00fct\u00fcr<\/strong>\u015eirketin, yetkili makamlara kay\u0131tl\u0131 olmas\u0131 gerekir. Kay\u0131tl\u0131 ticaret ofisi<\/strong> ol.<\/p>\n

      Dikkat:<\/strong> GmbH'lar veya UG'ler otomatik bir i\u015fletme kayd\u0131na sahiptir, tek t\u00fcccarlar ve serbest \u00e7al\u0131\u015fanlar bunu kendileri yapmak zorundad\u0131r.<\/p>\n

      4. sosyal sigorta ve sa\u011fl\u0131k sigortas\u0131 \u015firketine kay\u0131t<\/strong><\/h2>\n

      Zorunlu:<\/strong> Genel m\u00fcd\u00fcr Almanya'da \u00e7al\u0131\u015f\u0131yorsa veya burada ya\u015f\u0131yorsa Sosyal g\u00fcvenlik ve sa\u011fl\u0131k sigortas\u0131<\/strong> Giri\u015f yap.<\/p>\n

      Sosyal sigorta \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc:<\/strong><\/p>\n

        \n
      • E\u011fer genel m\u00fcd\u00fcr \u00e7al\u0131\u015fan<\/strong> (maa\u015fl\u0131 klasik genel m\u00fcd\u00fcr)<\/li>\n
      • E\u011fer yapmazsa GmbH'nin \u00e7o\u011funluk hissedar\u0131<\/strong> o<\/li>\n<\/ul>\n

        \u0130stisnalar:<\/strong> E\u011fer genel m\u00fcd\u00fcr GmbH hisselerinin 50 %'sinden fazlas\u0131<\/strong> o kabul edilir Ba\u011f\u0131ms\u0131z<\/strong> ve \u00f6zel sigorta yapt\u0131rmak zorundad\u0131r.<\/p>\n

        5. AB vatanda\u015f\u0131 olmayanlar i\u00e7in oturma ve \u00e7al\u0131\u015fma izni<\/strong><\/h2>\n

        Zorunlu:<\/strong> E\u011fer genel m\u00fcd\u00fcr bir \u015firketten geliyorsa AB \u00fcyesi olmayan \u00fclke<\/strong> onun bir Serbest meslek faaliyeti i\u00e7in oturma izni<\/strong>.<\/p>\n

        \u00c7al\u0131\u015fma izni i\u00e7in ad\u0131mlar:<\/strong>
        Serbest meslek sahipleri veya i\u015fletme y\u00f6neticileri i\u00e7in oturma izni ba\u015fvurusu
        -\u015eirket kurulu\u015funun ve sermayesinin ispat\u0131
        -Yabanc\u0131lar dairesi taraf\u0131ndan onay<\/p>\n

        AB vatanda\u015flar\u0131n\u0131n \u00f6zel bir ikamet iznine ihtiyac\u0131 yoktur.<\/strong><\/p>\n

        6. \u0130kamet kay\u0131t b\u00fcrosuna kay\u0131t yapt\u0131rma zorunlulu\u011fu (Almanya'da ikamet ediyorsa)<\/strong><\/h2>\n

        Zorunlu:<\/strong> Genel m\u00fcd\u00fcr Almanya'da ya\u015f\u0131yorsa, Almanya i\u00e7inde kay\u0131t yapt\u0131rmal\u0131d\u0131r. Giri\u015ften 2 hafta sonra<\/strong> ikamet kay\u0131t b\u00fcrosuna kay\u0131t yapt\u0131rmal\u0131d\u0131r.<\/p>\n

        Gerekli belgeler:<\/strong><\/p>\n

          \n
        • Pasaport<\/li>\n
        • Kira s\u00f6zle\u015fmesi veya m\u00fclkiyet belgesi<\/li>\n<\/ul>\n

          Genel m\u00fcd\u00fcr sadece ara s\u0131ra seyahat ediyorsa ve bir ikamet yeri yoksa, kay\u0131t gerekmez.<\/strong><\/p>\n

          7. Raporlama y\u00fck\u00fcml\u00fcl\u00fcklerine uyulmamas\u0131 halinde uygulanacak cezalar<\/strong><\/h2>\n

          Ticaret siciline eksik giri\u015f<\/strong> \u2192 A\u015fa\u011f\u0131dakilere kadar cezalar 5.000 \u20ac<\/strong>
          Beyan edilmemi\u015f vergiye tabi gelir<\/strong> \u2192 \u00d6denmemi\u015f vergi bor\u00e7lar\u0131 + gecikme faizi
          Bildirilmeyen sosyal g\u00fcvenlik katk\u0131lar\u0131<\/strong> \u2192 Para cezalar\u0131 ve ek \u00f6demeler
          Oturma izni olmadan yasa d\u0131\u015f\u0131 y\u00f6netim<\/strong> \u2192 AB vatanda\u015f\u0131 olmayanlar i\u00e7in s\u0131n\u0131r d\u0131\u015f\u0131 prosed\u00fcr\u00fc.<\/p>","protected":false},"excerpt":{"rendered":"

          Wenn ein ausl\u00e4ndischer Gesch\u00e4ftsf\u00fchrer in Deutschland t\u00e4tig wird, muss er bestimmte Meldepflichten beachten. Diese h\u00e4ngen davon ab, ob der Gesch\u00e4ftsf\u00fchrer in Deutschland lebt oder nur eine Firma leitet. Die wichtigsten […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,171],"tags":[],"class_list":["post-12134","post","type-post","status-publish","format-standard","hentry","category-firmengruendung-investition-in-deutschland","category-meldepflichten-fuer-geschaeftsfuehrer-aus-dem-ausland"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12134","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=12134"}],"version-history":[{"count":5,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12134\/revisions"}],"predecessor-version":[{"id":12530,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12134\/revisions\/12530"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}