Varl\u0131k Sat\u0131n Alma Anla\u015fmas\u0131 (Asset Purchase Agreement, APA), al\u0131c\u0131n\u0131n hedef \u015firketin hisselerini edinmek yerine belirli varl\u0131klar\u0131n\u0131 (ve se\u00e7ilmi\u015f y\u00fck\u00fcml\u00fcl\u00fcklerini) sat\u0131n ald\u0131\u011f\u0131 bir sat\u0131n alma<\/a> i\u015flemini yap\u0131land\u0131ran bir s\u00f6zle\u015fmedir. APA’lar hangi varl\u0131klar\u0131n, s\u00f6zle\u015fmelerin ve y\u00fck\u00fcml\u00fcl\u00fcklerin transfer edilece\u011finin kesin payla\u015f\u0131m\u0131na izin verir\u2014\u00f6nemli esneklik sunar ancak onaylar ve devirler etraf\u0131nda pratik karma\u015f\u0131kl\u0131klar yarat\u0131r.<\/p>\n Varl\u0131k sat\u0131n al\u0131m\u0131 ve hisse sat\u0131n al\u0131m\u0131 aras\u0131ndaki temel se\u00e7im kademeli etkilere sahiptir. Hisse sat\u0131n al\u0131m\u0131: daha basit yap\u0131 (al\u0131c\u0131 varl\u0131\u011f\u0131 b\u00fct\u00fcn olarak edinir), s\u00f6zle\u015fmelerin otomatik transferi (kontrol de\u011fi\u015fikli\u011fi k\u0131s\u0131tlamalar\u0131na tabi olarak), ancak t\u00fcm y\u00fck\u00fcml\u00fcl\u00fckleri (bilinen ve bilinmeyen) \u00fcstlenir. Varl\u0131k sat\u0131n al\u0131m\u0131: se\u00e7ici transfer (al\u0131c\u0131 ne edinece\u011fini se\u00e7er), a\u00e7\u0131k y\u00fck\u00fcml\u00fcl\u00fck payla\u015f\u0131m\u0131 (gizli y\u00fck\u00fcml\u00fcl\u00fcklerden ka\u00e7\u0131n\u0131r), ancak bireysel varl\u0131k transferleri ve \u00fc\u00e7\u00fcnc\u00fc taraf onaylar\u0131 gerektirir (potansiyel olarak y\u00fczlerce s\u00f6zle\u015fme devri). Vergi muamelesi farkl\u0131d\u0131r: varl\u0131k sat\u0131n al\u0131mlar\u0131 genellikle al\u0131c\u0131lar i\u00e7in stepped-up vergi temeli \u00fcretir, hisse sat\u0131n al\u0131mlar\u0131 ise tarihsel vergi \u00f6zelliklerini korur.<\/p>\n Bir APA tipik olarak \u015funlar\u0131 belirtir: dahil edilen varl\u0131klar (gayrimenkul, ekipman, IP, s\u00f6zle\u015fmeler, alacak hesaplar\u0131, goodwill) ve hari\u00e7 tutulan varl\u0131klar (nakit, belirli s\u00f6zle\u015fmeler, dava talepleri), \u00fcstlenilen y\u00fck\u00fcml\u00fcl\u00fckler (belirli tan\u0131mlanm\u0131\u015f y\u00fck\u00fcml\u00fcl\u00fckler) ve hari\u00e7 tutulan y\u00fck\u00fcml\u00fcl\u00fckler (a\u00e7\u0131k\u00e7a \u00fcstlenilmeyen her \u015fey), sat\u0131n alma fiyat\u0131n\u0131n varl\u0131k kategorileri aras\u0131nda da\u011f\u0131l\u0131m\u0131 (vergi muamelesini y\u00f6nlendiren), beyanlar ve garantiler, tazminat<\/a>, kapan\u0131\u015f<\/a> mekanikleri, \u00fc\u00e7\u00fcnc\u00fc taraf onay gereksinimleri ve uygulanabilir oldu\u011funda toplu sat\u0131\u015f hukuku uyumu.<\/p>\n Varl\u0131k sat\u0131n al\u0131mlar\u0131 \u015fu durumlarda tercih edilir: al\u0131c\u0131 belirli varl\u0131klar ister ancak bilinmeyen y\u00fck\u00fcml\u00fcl\u00fckleri reddeder (\u00f6zellikle potansiyel tarihsel maruziyeti olan daha eski i\u015fletmeler i\u00e7in), hedefin birden \u00e7ok i\u015f kolu vard\u0131r ve yaln\u0131zca baz\u0131lar\u0131 sat\u0131l\u0131r (elden \u00e7\u0131karmalar), hedefin hisse sat\u0131n al\u0131m\u0131nda verimli \u015fekilde transfer olmayacak vergi \u00f6zellikleri vard\u0131r veya vergi temeli step-up al\u0131c\u0131 i\u00e7in son derece de\u011ferlidir. T\u00fcrk vergi hukukunda varl\u0131k sat\u0131n al\u0131mlar\u0131nda KDV ve damga vergisi sonu\u00e7lar\u0131 detayl\u0131 planlama gerektirir.<\/p>\n","protected":false},"excerpt":{"rendered":" TLDR: Varl\u0131k Sat\u0131n Alma Anla\u015fmas\u0131 (Asset Purchase Agreement, APA), al\u0131c\u0131n\u0131n hedef \u015firketin hisselerini edinmek yerine belirli varl\u0131klar\u0131n\u0131 (ve se\u00e7ilmi\u015f y\u00fck\u00fcml\u00fcl\u00fcklerini) sat\u0131n ald\u0131\u011f\u0131 bir sat\u0131n alma i\u015flemini yap\u0131land\u0131ran bir s\u00f6zle\u015fmedir. APA’lar hangi varl\u0131klar\u0131n, s\u00f6zle\u015fmelerin ve y\u00fck\u00fcml\u00fcl\u00fcklerin transfer edilece\u011finin kesin payla\u015f\u0131m\u0131na izin verir\u2014\u00f6nemli esneklik sunar ancak onaylar ve devirler etraf\u0131nda pratik karma\u015f\u0131kl\u0131klar yarat\u0131r. APA vs. Hisse Sat\u0131n […]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-12556","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/12556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=12556"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/12556\/revisions"}],"predecessor-version":[{"id":12920,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/12556\/revisions\/12920"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=12556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=12556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}APA vs. Hisse Sat\u0131n Al\u0131m\u0131<\/h3>\n
Yayg\u0131n APA H\u00fck\u00fcmleri<\/h3>\n
Stratejik Kullan\u0131m Vakalar\u0131<\/h3>\n