{"id":13269,"date":"2026-05-15T19:41:24","date_gmt":"2026-05-15T19:41:24","guid":{"rendered":"https:\/\/virconlegal.com\/term\/llc-limited-liability-company-sinirli-sorumlu-sirket\/"},"modified":"2026-05-16T07:42:42","modified_gmt":"2026-05-16T07:42:42","slug":"llc-limited-liability-company-sinirli-sorumlu-sirket","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/llc-limited-liability-company-sinirli-sorumlu-sirket\/","title":{"rendered":"LLC (Limited Liability Company \u2014 S\u0131n\u0131rl\u0131 Sorumlu \u015eirket)"},"content":{"rendered":"

LLC nedir?<\/h2>\n

LLC<\/strong> (Limited Liability<\/a> Company<\/strong>), \u015firketin s\u0131n\u0131rl\u0131 sorumluluk korumas\u0131n\u0131 ortakl\u0131\u011f\u0131n operasyonel esnekli\u011fi ve pass-through vergilendirmesi ile birle\u015ftiren hibrit bir ABD t\u00fczel ki\u015fili\u011fidir. LLC’ler eyalet mevzuat\u0131na tabidir \u2014 en yayg\u0131n olarak Delaware, Wyoming veya faaliyet g\u00f6sterilen eyalet \u2014 ve ortaklar aras\u0131ndaki Operating Agreement<\/em> ile y\u00f6netilir.<\/p>\n

Temel \u00f6zellikler<\/h2>\n

LLC’ler \u015fu \u00f6zellikleri sunar: (i) s\u0131n\u0131rl\u0131 sorumluluk<\/strong>: ortaklar \u015firket bor\u00e7lar\u0131ndan ki\u015fisel olarak sorumlu de\u011fildir; (ii) esnek y\u00f6netim<\/strong>: member-managed veya manager-managed yap\u0131; (iii) \u00f6zelle\u015ftirilebilir y\u00f6neti\u015fim<\/strong>: Operating Agreement’ta ekonomik ve oy haklar\u0131 serbest\u00e7e katmanland\u0131r\u0131labilir; (iv) vergisel esneklik<\/strong>: tek ortakl\u0131 LLC varsay\u0131lan olarak disregarded entity, \u00e7ok ortakl\u0131 LLC ortakl\u0131k olarak vergilendirilir; IRS<\/a> Form 8832 ile \u015firket muamelesi veya Form 2553 ile S-corporation stat\u00fcs\u00fc se\u00e7ilebilir.<\/p>\n

Kurulu\u015f<\/h2>\n

LLC; eyalet sekreterli\u011fine Certificate of Formation<\/strong> (Delaware) veya Articles of Organization<\/em> (\u00e7o\u011fu eyalet) sunularak, tescilli ajan (registered agent) atanarak, eyalet franchise\/y\u0131ll\u0131k vergisi \u00f6denerek, IRS<\/a>‘ten EIN<\/a> al\u0131narak ve Operating Agreement kabul edilerek kurulur. Operasyon belgelerinin \u00e7o\u011fu \u00f6zeldir ve kamuya a\u00e7\u0131klanmaz.<\/p>\n

Startup’lar i\u00e7in LLC mi \u015firket mi?<\/h2>\n

Kurumsal VC yat\u0131r\u0131m\u0131 alan ABD teknoloji startup<\/a>‘lar\u0131 neredeyse her zaman LLC yerine Delaware C-corporation<\/em> kullan\u0131r; \u00e7\u00fcnk\u00fc kurumsal yat\u0131r\u0131mc\u0131lar standartla\u015ft\u0131r\u0131lm\u0131\u015f hisse temelli sermaye yap\u0131s\u0131n\u0131, Section 1202 kapsam\u0131nda Qualified Small Business Stock (QSBS) muamelesini ve hisse temelli \u00fccretlendirme i\u00e7in temiz Section 83(b) mekani\u011fini tercih eder. LLC’ler holding \u015firketleri, ortak giri\u015fimler, gayrimenkul ara\u00e7lar\u0131, fon i\u015ftirakleri ve kapal\u0131 yap\u0131l\u0131 i\u015fletmelerde yayg\u0131nd\u0131r.<\/p>\n

Yabanc\u0131 ortaklar i\u00e7in dikkat edilecek hususlar<\/h2>\n

ABD LLC’sinin yabanc\u0131 ortaklar\u0131; ABD vergi beyan\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri (effectively connected income, Section 1446 ve 1441\/1442 kapsam\u0131nda stopaj), \u00fclke i\u00e7i raporlama ve baz\u0131 yabanc\u0131 sahiplerin ABD C-corporation’a k\u0131yasla anla\u015fma menfaatlerinden yararlanma g\u00fc\u00e7l\u00fc\u011f\u00fcn\u00fc de\u011ferlendirmelidir. S\u0131n\u0131r \u00f6tesi yap\u0131lar s\u0131kl\u0131kla ABD C-corporation veya Delaware LP’yi tercih eder.<\/p>\n","protected":false},"excerpt":{"rendered":"

LLC nedir? LLC (Limited Liability Company), \u015firketin s\u0131n\u0131rl\u0131 sorumluluk korumas\u0131n\u0131 ortakl\u0131\u011f\u0131n operasyonel esnekli\u011fi ve pass-through vergilendirmesi ile birle\u015ftiren hibrit bir ABD t\u00fczel ki\u015fili\u011fidir. LLC’ler eyalet mevzuat\u0131na tabidir \u2014 en yayg\u0131n olarak Delaware, Wyoming veya faaliyet g\u00f6sterilen eyalet \u2014 ve ortaklar aras\u0131ndaki Operating Agreement ile y\u00f6netilir. Temel \u00f6zellikler LLC’ler \u015fu \u00f6zellikleri sunar: (i) s\u0131n\u0131rl\u0131 sorumluluk: ortaklar […]<\/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-13269","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13269","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=13269"}],"version-history":[{"count":3,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13269\/revisions"}],"predecessor-version":[{"id":14127,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/13269\/revisions\/14127"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=13269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=13269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}