{"id":3241,"date":"2025-11-20T19:06:02","date_gmt":"2025-11-20T16:06:02","guid":{"rendered":"https:\/\/www.paytr.com\/blog\/?p=3241"},"modified":"2025-11-25T10:29:34","modified_gmt":"2025-11-25T07:29:34","slug":"adi-ortaklik-nedir","status":"publish","type":"post","link":"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir","title":{"rendered":"Adi Ortakl\u0131k Nedir ve Adi Ortakl\u0131k Nas\u0131l Kurulur?"},"content":{"rendered":"\n<p>Ticaret ve giri\u015fim d\u00fcnyas\u0131nda i\u015fbirli\u011fi yapmak, kaynaklar\u0131 etkin kullanmak ve ortak hedeflere ula\u015fmak i\u00e7in farkl\u0131 ortakl\u0131k t\u00fcrleri tercih edilir. \u015eah\u0131s \u015firketleri, limited \u015firketler, anonim \u015firketler gibi \u00e7e\u015fitli yap\u0131lar giri\u015fimcilere farkl\u0131 avantajlar sunarken k\u00fc\u00e7\u00fck i\u015fletmeler, yeni ba\u015flayan giri\u015fimler i\u00e7in daha esnek, basit se\u00e7enekler de bulunur. Bu yap\u0131lar aras\u0131nda, \u00f6zellikle k\u00fc\u00e7\u00fck \u00e7apl\u0131 i\u015fbirliklerinde s\u0131k\u00e7a tercih edilen model adi ortakl\u0131kt\u0131r. Adi ortakl\u0131k, iki veya daha fazla ki\u015finin emeklerini, mal varl\u0131klar\u0131n\u0131 veya her ikisini birle\u015ftirerek ortak amaca ula\u015fmay\u0131 \u00fcstlendi\u011fi bir yap\u0131d\u0131r. T\u00fczel ki\u015fili\u011fe sahip olmayan ortakl\u0131k t\u00fcr\u00fc, y\u00f6netim \/ karar alma s\u00fcre\u00e7lerinde esnekli\u011fi, k\u00e2r ile zarar\u0131n payla\u015f\u0131m\u0131nda ise anla\u015fmaya dayal\u0131 d\u00fczenlemeleriyle \u00f6ne \u00e7\u0131kar. \u0130\u015f d\u00fcnyas\u0131na ad\u0131m atan yeni bir giri\u015fimciyseniz adi ortakl\u0131k sizin i\u00e7in hem basit hem de uygulanabilir i\u015fbirli\u011fi modeli olabilir. Peki, adi ortakl\u0131k s\u00f6zle\u015fmesi nas\u0131l yap\u0131l\u0131r? Gelin, kar-zarar payla\u015f\u0131m\u0131ndan defter tutma s\u00fcre\u00e7lerine kadar birlikte bakal\u0131m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-nedir\">Adi Ortakl\u0131k Nedir?<\/h2>\n\n\n\n<p>Adi ortakl\u0131k, T\u00fcrk Bor\u00e7lar Kanunu\u2019nun 620. maddesi uyar\u0131nca en az iki, istenirse daha \u00e7ok ki\u015finin ortak bir amac\u0131 ger\u00e7ekle\u015ftirmek \u00fczere emeklerini \/ mallar\u0131n\u0131 birle\u015ftirmeyi \u00fcstlendikleri bir i\u015f birli\u011fi bi\u00e7imidir. Ortakl\u0131k t\u00fcr\u00fc, genellikle k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler \/ giri\u015fimciler taraf\u0131ndan tercih edilir, \u00e7\u00fcnk\u00fc kurulu\u015fu i\u00e7in belirli sermaye \u015fart\u0131, ticaret siciline kay\u0131t zorunlulu\u011fu yoktur. Adi ortakl\u0131k, s\u00f6zle\u015fmeye dayal\u0131 yap\u0131d\u0131r. Ortaklar, kendi adlar\u0131na hareket eder, birlikte y\u00f6netim ve karar s\u00fcre\u00e7lerinde yer al\u0131rlar. Her orta\u011f\u0131n getirdi\u011fi katk\u0131 ise ortakl\u0131\u011f\u0131n k\u00e2r zarar payla\u015f\u0131m\u0131nda esas al\u0131n\u0131r. Bu y\u00f6n\u00fcyle adi ortakl\u0131k, giri\u015fimcilere d\u00fc\u015f\u00fck maliyetli, esnek, h\u0131zl\u0131 i\u015f kurma olana\u011f\u0131 tan\u0131r. Ancak her ortak, ortakl\u0131k faaliyetlerinden do\u011fan bor\u00e7lardan m\u00fcteselsil sorumluluk ilkesi gere\u011fi, t\u00fcm mal varl\u0131\u011f\u0131yla sorumludur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-ozellikleri-nelerdir\">Adi Ortakl\u0131k \u00d6zellikleri Nelerdir?<\/h2>\n\n\n\n<p>Adi ortakl\u0131k, yap\u0131sal olarak basit g\u00f6r\u00fcnse de hukuki a\u00e7\u0131dan belirli kurallara dayanan ortakl\u0131k t\u00fcr\u00fcd\u00fcr. Ortaklar aras\u0131ndaki ili\u015fki, g\u00fcven esas\u0131na ve s\u00f6zle\u015fmeye ba\u011fl\u0131 olarak y\u00fcr\u00fct\u00fcl\u00fcr. Esneklik sa\u011flayan yap\u0131s\u0131 sayesinde \u00f6zellikle k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler taraf\u0131ndan tercih edilir. Adi ortakl\u0131\u011f\u0131n di\u011fer ortakl\u0131k t\u00fcrlerinden ay\u0131rt edici \u00f6zellikleri ise \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adi ortakl\u0131k, kanunen \u015firket say\u0131lmaz, dolay\u0131s\u0131yla kendi ad\u0131na hak ve bor\u00e7 sahibi olamaz.<\/li>\n\n\n\n<li>Ortak say\u0131s\u0131 en az iki olmal\u0131d\u0131r. Tek ki\u015fiyle adi ortakl\u0131k kurulamaz, i\u015f birli\u011fi esas\u0131na dayan\u0131r.<\/li>\n\n\n\n<li>S\u00f6zle\u015fme serbestisi ge\u00e7erlidir. Ortaklar, ortakl\u0131\u011f\u0131n y\u00f6netimi, k\u00e2r payla\u015f\u0131m\u0131 veya sona erme \u015fartlar\u0131n\u0131 kendi aralar\u0131nda \u00f6zg\u00fcrce belirleyebilir.<\/li>\n\n\n\n<li>K\u00e2r ve zarar payla\u015f\u0131m\u0131 esast\u0131r. Ortaklar, katk\u0131 oranlar\u0131na g\u00f6re k\u00e2r elde eder ya da zarara katlan\u0131r.<\/li>\n\n\n\n<li>M\u00fcteselsil sorumluluk vard\u0131r. Her ortak, ortakl\u0131k bor\u00e7lar\u0131ndan dolay\u0131 alacakl\u0131lara kar\u015f\u0131 t\u00fcm mal varl\u0131\u011f\u0131yla sorumludur.<\/li>\n\n\n\n<li>Ticaret siciline kay\u0131t zorunlu de\u011fildir. Bu durum, kurulu\u015f s\u00fcrecini h\u0131zland\u0131r\u0131r ve b\u00fcrokratik y\u00fck\u00fc azalt\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-turleri-nedir\">Adi Ortakl\u0131k T\u00fcrleri Nedir?<\/h2>\n\n\n\n<p>Adi ortakl\u0131k, T\u00fcrk Bor\u00e7lar Kanunu \u00e7er\u00e7evesinde tek kavramsal yap\u0131ya sahip olsa da uygulamada farkl\u0131 t\u00fcrlerde kar\u015f\u0131m\u0131za \u00e7\u0131kabilir. Ortaklar\u0131n faaliyet alan\u0131, risk payla\u015f\u0131m\u0131, yat\u0131r\u0131m bi\u00e7imi ve proje s\u00fcresi gibi unsurlar, adi ortakl\u0131\u011f\u0131n niteli\u011fini belirler. Bu nedenle her adi ortakl\u0131k ayn\u0131 yap\u0131da de\u011fildir, kimi k\u0131sa s\u00fcreli projeler i\u00e7in kurulur, kimiyse uzun vadeli ticari i\u015f birliklerini kapsar. En yayg\u0131n adi ortakl\u0131k t\u00fcrleri ise standart adi ortakl\u0131k, joint venture (ortak giri\u015fim), konsorsiyum ve i\u015f ortakl\u0131\u011f\u0131 (\u0130\u015f-Kur) \u015feklinde s\u0131n\u0131fland\u0131r\u0131l\u0131r. T\u00fcrlerin her biri, ortaklar\u0131n ama\u00e7 ile sorumluluk da\u011f\u0131l\u0131mlar\u0131na g\u00f6re farkl\u0131 yap\u0131lar g\u00f6sterir. \u00d6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015flerde t\u00fcrleri do\u011fru se\u00e7meniz, i\u015fin hukuki \/ mali g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"810\" height=\"500\" data-id=\"3242\" data-src=\"https:\/\/www.paytr.com\/wp-content\/uploads\/adi-ortaklik.jpg\" alt=\"adi ortakl\u0131k\" class=\"wp-image-3242 lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 810px; --smush-placeholder-aspect-ratio: 810\/500;\" \/><\/figure>\n<\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-standart-adi-ortaklik\">Standart Adi Ortakl\u0131k<\/h3>\n\n\n\n<p>Standart adi ortakl\u0131k, en basit, yayg\u0131n ortakl\u0131k t\u00fcr\u00fcd\u00fcr. \u0130ki veya daha fazla ki\u015fi, belirli ekonomik faaliyeti y\u00fcr\u00fctmek \u00fczere s\u00f6zle\u015fme yaparak ortakl\u0131\u011f\u0131 kurar. Ortaklar, sermaye ile emek koyabilir, ortakl\u0131k karar\u0131yla t\u00fcm i\u015flemler birlikte y\u00fcr\u00fct\u00fcl\u00fcr. T\u00fczel ki\u015fili\u011fi bulunmad\u0131\u011f\u0131 i\u00e7in ortakl\u0131k ad\u0131na i\u015flem yap\u0131lmaz, dolay\u0131s\u0131yla her ortak kendi ad\u0131na hareket eder. Elde edilen k\u00e2r zarar ise s\u00f6zle\u015fmede belirlenen oranlarda payla\u015ft\u0131r\u0131l\u0131r. K\u00fc\u00e7\u00fck i\u015fletmeler, serbest meslek sahipleri, belirli bir projede birlikte \u00e7al\u0131\u015fmak isteyen giri\u015fimcilere uygundur. Resm\u00ee tescil gerektirmemesi, d\u00fc\u015f\u00fck maliyetli olmas\u0131 en \u00f6nemli avantajlar\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-joint-venture-ortak-girisim\">Joint Venture (Ortak Giri\u015fim)<\/h3>\n\n\n\n<p>Joint venture, yani ortak giri\u015fim, genellikle iki veya daha fazla i\u015fletmenin belirli proje \/ yat\u0131r\u0131m i\u00e7in g\u00fc\u00e7lerini birle\u015ftirdi\u011fi adi ortakl\u0131k t\u00fcr\u00fcd\u00fcr. Ortaklar, kendi t\u00fczel ki\u015filiklerini korurken belirli i\u015f \/yat\u0131r\u0131m i\u00e7in ge\u00e7ici i\u015f birli\u011fi kurar. \u00d6zellikle yabanc\u0131 yat\u0131r\u0131mc\u0131larla yap\u0131lan i\u015f birliklerinde, b\u00fcy\u00fck altyap\u0131 projelerinde tercih edilir. Joint venture yap\u0131s\u0131, bilgi, sermaye ve kaynaklar\u0131n bir araya getirilmesini sa\u011flar. Bu sayede ortaklar, tek ba\u015f\u0131na \u00fcstlenemeyecekleri b\u00fcy\u00fck projelerde daha g\u00fc\u00e7l\u00fc finansal, operasyonel yap\u0131 olu\u015fturabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-konsorsiyum\">Konsorsiyum<\/h3>\n\n\n\n<p>Konsorsiyum, birden fazla i\u015fletmenin belirli projenin farkl\u0131 b\u00f6l\u00fcmlerini y\u00fcr\u00fctmek i\u00e7in bir araya gelmesiyle olu\u015fan i\u015f birli\u011fidir. Konsorsiyumda ortaklar, ayn\u0131 amaca y\u00f6nelseler de faaliyetlerini ba\u011f\u0131ms\u0131z \u015fekilde y\u00fcr\u00fct\u00fcr. Genellikle in\u015faat, enerji veya kamu ihale projelerinde tercih edilir. Her ortak, \u00fcstlendi\u011fi i\u015fin yaln\u0131zca kendi k\u0131sm\u0131ndan sorumludur. Ancak proje s\u00fcresince ortaklar aras\u0131nda koordinasyon, bilgi payla\u015f\u0131m\u0131 zorunludur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-is-ortakligi-is-kur\">\u0130\u015f Ortakl\u0131\u011f\u0131 (\u0130\u015f-Kur)<\/h3>\n\n\n\n<p>\u0130\u015f ortakl\u0131\u011f\u0131, kamu ihaleleri, b\u00fcy\u00fck projelerde birden fazla firman\u0131n ortak teklif vererek i\u015f \u00fcstlenmesi amac\u0131yla kurulan adi ortakl\u0131k t\u00fcr\u00fcd\u00fcr. Ortaklar, proje s\u00fcresince i\u015fin her a\u015famas\u0131nda birlikte hareket eder, elde edilen k\u00e2r ya da zarardan s\u00f6zle\u015fmede belirlenen oranlarda pay al\u0131r. \u0130\u015f ortakl\u0131klar\u0131, T\u00fcrk Bor\u00e7lar Kanunu\u2019ndaki adi ortakl\u0131k h\u00fck\u00fcmlerine tabidir. Kurulu\u015fu i\u00e7in yaz\u0131l\u0131 bir s\u00f6zle\u015fme yap\u0131lmas\u0131 yeterlidir, ticaret siciline kay\u0131t gerekmez.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-sozlesmesi-nasil-yapilir\">Adi Ortakl\u0131k S\u00f6zle\u015fmesi Nas\u0131l Yap\u0131l\u0131r?<\/h2>\n\n\n\n<p>T\u00fcrk Bor\u00e7lar Kanunu h\u00fck\u00fcmlerine g\u00f6re adi ortakl\u0131k s\u00f6zle\u015fmesi serbest\u00e7e d\u00fczenlenebilir. Yaz\u0131l\u0131 olmas\u0131 zorunlu de\u011fildir. Ortaklar s\u00f6zle\u015fmede ama\u00e7lar\u0131n\u0131, sermaye veya emek katk\u0131lar\u0131n\u0131, y\u00f6netim usul\u00fcn\u00fc, k\u00e2r-zarar payla\u015f\u0131m oranlar\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtmelidir. Noter onay\u0131 da zorunlu de\u011fildir, ancak resmi nitelik kazand\u0131rmak isteyen ortaklar iste\u011fe ba\u011fl\u0131 olarak noterden onay alabilir.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Ortaklara ili\u015fkin sicil bilgileri<\/li>\n\n\n\n<li>Kurulan ortakl\u0131\u011f\u0131n niteli\u011fi<\/li>\n\n\n\n<li>\u015eirket kar ve zarar\u0131n\u0131n ne \u015fekilde payla\u015f\u0131laca\u011f\u0131<\/li>\n\n\n\n<li>Ortaklar\u0131n haklar\u0131 ve sorumluluklar\u0131<\/li>\n\n\n\n<li>Taraflar\u0131n hisse oranlar\u0131<\/li>\n\n\n\n<li>S\u00f6zle\u015fmenin ge\u00e7erlilik s\u00fcresi<\/li>\n\n\n\n<li>\u00dc\u00e7\u00fcnc\u00fc \u015fah\u0131slar ile ili\u015fkilerin ne \u015fekilde y\u00fcr\u00fct\u00fclece\u011fi<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-sozlesmesi-feshi-nasil-yapilir\">Adi Ortakl\u0131k S\u00f6zle\u015fmesi Feshi Nas\u0131l Yap\u0131l\u0131r?<\/h2>\n\n\n\n<p>Adi ortakl\u0131k s\u00f6zle\u015fmesi, taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 anla\u015fmas\u0131yla \/ kanunda belirtilen sebeplerin ortaya \u00e7\u0131kmas\u0131yla feshedilebilir. Fesih nedenleri aras\u0131nda ortaklardan birinin ayr\u0131lmas\u0131, ortakl\u0131k amac\u0131n\u0131n ger\u00e7ekle\u015fmesi ya da s\u00fcrenin dolmas\u0131 yer al\u0131r. Ayr\u0131ca taraflardan biri hakl\u0131 sebep g\u00f6stererek ortakl\u0131\u011f\u0131 tek tarafl\u0131 olarak da sona erdirebilir. Fesih i\u015flemi sonras\u0131nda ortakl\u0131\u011f\u0131n varl\u0131klar\u0131 tasfiye edilir, k\u00e2r-zarar payla\u015f\u0131m\u0131 s\u00f6zle\u015fmede belirlenen oranlara g\u00f6re yap\u0131l\u0131r.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Adi ortakl\u0131k s\u00f6zle\u015fmesinde belirtilen \u015firket amac\u0131n\u0131n ger\u00e7ekle\u015fmemesi ya da ger\u00e7ekle\u015fmesi i\u00e7in bir ihtimal bulunmamas\u0131<\/li>\n\n\n\n<li>T\u00fcm ortaklar\u0131n oybirli\u011fi ile \u015firket tasfiyesine y\u00f6nelik karar vermesi<\/li>\n\n\n\n<li>Kurulmu\u015f adi ortakl\u0131k s\u00f6zle\u015fmesinde ortakl\u0131\u011f\u0131n ikinci nesle (varislere) aktar\u0131lmas\u0131 hakk\u0131nda bir d\u00fczenleme bulunmuyorsa, ortaklardan birisinin vefat etmesi<\/li>\n\n\n\n<li>S\u00f6zle\u015fmede ortakl\u0131\u011f\u0131n devam\u0131na ili\u015fkin bir h\u00fckm\u00fcn bulunmamas\u0131 halinde ortaklardan herhangi birisinin k\u0131s\u0131tlanmas\u0131, iflas etmesi ya da pay\u0131na ili\u015fkin cebri icra karar\u0131n\u0131n \u00e7\u0131kmas\u0131<\/li>\n\n\n\n<li>Kurulan adi ortakl\u0131k i\u00e7in kararla\u015ft\u0131r\u0131lan ve s\u00f6zle\u015fmede belirtilen ortakl\u0131k s\u00fcresinin sona ermesi<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortakliklar-nasil-vergilendirilir\">Adi Ortakl\u0131klar Nas\u0131l Vergilendirilir?<\/h2>\n\n\n\n<p>Gelir vergisi m\u00fckellefiyeti a\u00e7\u0131s\u0131ndan \u015fah\u0131s i\u015fletmelerine benzer yap\u0131ya sahiptir. Ortakl\u0131\u011f\u0131n kendisi de\u011fil, her ortak kendi kazan\u00e7 pay\u0131 \u00fczerinden ayr\u0131 ayr\u0131 gelir vergisi \u00f6der. Ortakl\u0131k, kurumlar vergisine tabi de\u011fildir. Sadece ortaklar, ticari kazan\u00e7lar\u0131n\u0131 beyan ederken kendi paylar\u0131na d\u00fc\u015fen geliri y\u0131ll\u0131k beyanname ile bildirmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklikta-ortaklarin-sorumlulugu-nedir\">Adi Ortakl\u0131kta Ortaklar\u0131n Sorumlulu\u011fu Nedir?<\/h2>\n\n\n\n<p>Adi ortakl\u0131kta ortaklar, bor\u00e7lardan dolay\u0131 m\u00fcteselsil sorumluluk ilkesine g\u00f6re sorumludur. Yani her orta\u011f\u0131n ortakl\u0131k bor\u00e7lar\u0131n\u0131n tamam\u0131ndan kendi malvarl\u0131\u011f\u0131yla y\u00fck\u00fcml\u00fc oldu\u011fu anlam\u0131na gelir. Alacakl\u0131, borcun tahsili i\u00e7in herhangi orta\u011fa ba\u015fvurabilir. Ortaklar aras\u0131ndaki sorumluluk oran\u0131 s\u00f6zle\u015fmede belirlenebilir, ancak \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 t\u00fcm ortaklar e\u015fit \u015fekilde sorumlu olur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-nasil-sona-erer-ve-tasfiye-edilir\">Adi Ortakl\u0131k Nas\u0131l Sona Erer ve Tasfiye Edilir?<\/h2>\n\n\n\n<p>Amac\u0131n ger\u00e7ekle\u015fmesi, s\u00fcrenin dolmas\u0131, orta\u011f\u0131n \u00f6l\u00fcm\u00fc veya iflas\u0131 gibi sebeplerle sona erebilir. Sona erme s\u00fcrecinde ortakl\u0131k faaliyetleri durdurulur, tasfiye i\u015flemleri ba\u015flar. Tasfiye a\u015famas\u0131nda ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131 \u00f6denir, kalan varl\u0131klar ortaklar\u0131n katk\u0131 oranlar\u0131na g\u00f6re da\u011f\u0131t\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-hisse-devri-nasil-yapilir\">Adi Ortakl\u0131k Hisse Devri Nas\u0131l Yap\u0131l\u0131r?<\/h2>\n\n\n\n<p>Di\u011fer \u015firket t\u00fcrlerine g\u00f6re adi ortakl\u0131kta hisse devri (ortakl\u0131k pay\u0131 devri), daha esnek olsa da ortaklar\u0131n onay\u0131n\u0131 gerektirir. Ortaklardan biri pay\u0131n\u0131 devretmek istedi\u011finde di\u011fer ortaklar\u0131n yaz\u0131l\u0131 r\u0131zas\u0131 al\u0131nmal\u0131d\u0131r. Devir i\u015flemi, s\u00f6zle\u015fmede aksi belirtilmedik\u00e7e \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 ancak t\u00fcm ortaklar\u0131n onay\u0131yla ge\u00e7erlilik kazan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklik-sirketi-nasil-kurulur\">Adi Ortakl\u0131k \u015eirketi Nas\u0131l Kurulur?<\/h2>\n\n\n\n<p>Yasal olarak bir \u201c\u015firket\u201d say\u0131lmamakla birlikte kurulu\u015f s\u00fcreci bak\u0131m\u0131ndan di\u011fer \u015fah\u0131s \u015firketi t\u00fcrlerine benzer. Kurulu\u015f i\u00e7in ticaret siciline kay\u0131t gerekmez, yaln\u0131zca ortaklar aras\u0131nda s\u00f6zle\u015fme yap\u0131lmas\u0131 yeterlidir. Ortaklar\u0131n sermaye ile emek katk\u0131lar\u0131 belirlenmeli, faaliyet konusu a\u00e7\u0131k\u00e7a tan\u0131mlanmal\u0131d\u0131r.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"810\" height=\"500\" data-src=\"https:\/\/www.paytr.com\/wp-content\/uploads\/adi-ortaklik-kurmak.jpg\" alt=\"Adi ortakl\u0131k kurmak\" class=\"wp-image-3243 lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 810px; --smush-placeholder-aspect-ratio: 810\/500;\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ticaret-sicil-kaydi-icin-istenen-belgeler\">Ticaret Sicil Kayd\u0131 \u0130\u00e7in \u0130stenen Belgeler<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Adi Ortakl\u0131k S\u00f6zle\u015fmesi<\/li>\n\n\n\n<li>Kimlik fotokopisi<\/li>\n\n\n\n<li>Foto\u011fraf (2 adet)<\/li>\n\n\n\n<li>\u0130mza sirk\u00fcleri<\/li>\n\n\n\n<li>\u0130kametg\u00e2h<\/li>\n\n\n\n<li>Kira s\u00f6zle\u015fmesi<\/li>\n\n\n\n<li>Muhasebeciye verilmi\u015f vekaletname<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-vergi-dairesi-kaydi-icin-istenen-belgeler\">Vergi Dairesi Kayd\u0131 \u0130\u00e7in \u0130stenen Belgeler<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kira s\u00f6zle\u015fmesi<\/li>\n\n\n\n<li>\u0130\u015fe ba\u015flama bildirim<\/li>\n\n\n\n<li>\u015eifre talep formu (Vergi dairesi \u015fifre talepleri i\u00e7in)<\/li>\n\n\n\n<li>E-tebligat formu<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-adi-ortaklikta-hangi-defter-tutulur\">Adi Ortakl\u0131kta Hangi Defter Tutulur?<\/h2>\n\n\n\n<p>Adi ortakl\u0131kta tutulacak defter t\u00fcr\u00fc, Vergi Usul Kanununun 177\/4\u2019\u00fcnc\u00fcmaddesinde belirtilmi\u015ftir. \u0130lgili maddeye g\u00f6re \u015firket faaliyetinin ortaklar\u0131n \u015fahsi i\u015flerinden ba\u011f\u0131ms\u0131z tutulmalar\u0131na karar verilmi\u015f olup, adi \u015firketin faaliyetleri nedeniyle bilan\u00e7o esas\u0131na g\u00f6re defter tutmas\u0131na h\u00fckmedilmi\u015ftir. T\u00fczel ki\u015fili\u011fi bulunmasa da ortaklar ad\u0131na yasal defterler d\u00fczenlenir. En yayg\u0131n tutulan defterler, i\u015fletme hesab\u0131 defteri, envanter defteri ve yevmiye defteridir. Ortakl\u0131\u011f\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re bilan\u00e7o esas\u0131na ge\u00e7i\u015f de m\u00fcmk\u00fcnd\u00fcr. Defterlerin d\u00fczenli tutulmas\u0131 hem vergi beyan\u0131 hem de k\u00e2r-zarar payla\u015f\u0131m\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Ayr\u0131ca defter kay\u0131tlar\u0131, ortaklar aras\u0131nda \u015feffafl\u0131k sa\u011flar, olas\u0131 uyu\u015fmazl\u0131klarda delil niteli\u011fi ta\u015f\u0131r.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ortakliginizi-kurduktan-sonra-odemelerinizi-paytr-ile-kolayca-alin\">Ortakl\u0131\u011f\u0131n\u0131z\u0131 Kurduktan Sonra \u00d6demelerinizi PayTR ile Kolayca Al\u0131n!<\/h2>\n\n\n\n<p>Ortakl\u0131\u011f\u0131n\u0131z\u0131 kurdunuz, \u015fimdi s\u0131ra i\u015fin en \u00f6nemli a\u015famas\u0131 \u00f6deme alma s\u00fcrecinde. \u0130\u015fte tam bu noktada PayTR, g\u00fcvenli ve h\u0131zl\u0131 \u00f6deme \u00e7\u00f6z\u00fcm\u00fcyle i\u015fletmenizin yan\u0131ndad\u0131r. PayTR, kredi kart\u0131, banka kart\u0131, <a href=\"https:\/\/www.paytr.com\/havale-eft\">havale\/EFT<\/a> ve <a href=\"https:\/\/www.paytr.com\/linkle-odeme\">linkle \u00f6deme<\/a> gibi bir\u00e7ok y\u00f6ntemi tek platformda toplar. B\u00f6ylece m\u00fc\u015fterileriniz \u00f6demelerini zahmetsizce yaparken siz de i\u015flemlerinizi kolayca takip edebilirsiniz.<\/p>\n\n\n<section class=\"faq section-container\">\n\n    \n    <div class=\"faq-content-section\">\n        <div class=\"faq-tabs-container\">\n                                \n                    <div>\n                        <button\n                            onclick=\"openFaqTab(event, 's\u0131k\u00e7asorulansorular')\" \n                            class=\"faq-tab-links\"\n                            id=\"defaultOpenFaq\">\n                            S\u0131k\u00e7a Sorulan Sorular                        <\/button>\n\n                        <div id=\"s\u0131k\u00e7asorulansorular\" class=\"faq-tab-content\">\n                            \n                                                                \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131k t\u00fczel ki\u015fili\u011fe sahip midir?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Hay\u0131r, adi ortakl\u0131k t\u00fczel ki\u015filik olarak de\u011ferlendirilmez. Ortaklar, ortakl\u0131k ad\u0131na i\u015flem yapamaz. \u00c7\u00fcnk\u00fc t\u00fcm hak ve bor\u00e7lar ortaklara aittir. (TBK Madde 620, 637)<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131k kurmak i\u00e7in minimum sermaye gerekli midir?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Hay\u0131r, adi ortakl\u0131k i\u00e7in kanunda belirlenmi\u015f asgari sermaye \u015fart\u0131 yoktur. Ortaklar, para, mal veya emek olarak kat\u0131l\u0131m pay\u0131 koyar. (TBK Madde 621)<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131k s\u00f6zle\u015fmesi noter onay\u0131 gerektirir mi?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Hay\u0131r, adi ortakl\u0131k s\u00f6zle\u015fmesi yaz\u0131l\u0131 veya s\u00f6zl\u00fc yap\u0131labilir. Ancak yaz\u0131l\u0131 s\u00f6zle\u015fme \/ noter onay\u0131, ileride \u00e7\u0131kabilecek ihtilaflar\u0131 \u00f6nlemede faydal\u0131d\u0131r. (TBK Madde 620)<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131kta ortaklar\u0131n sorumlulu\u011fu nas\u0131l belirlenir?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Ortaklar m\u00fcteselsil sorumludur, yani ortaklardan biri ortakl\u0131k i\u015fleri i\u00e7in gider veya bor\u00e7 \u00fcstlenirse di\u011ferleri de sorumludur. (TBK Madde 627) Ayr\u0131ca, ortaklar kendi kusuruyla verdikleri zararlardan mesuld\u00fcr. (TBK Madde 628)<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131k ticaret siciline kaydedilmeli midir?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Hay\u0131r, adi ortakl\u0131k t\u00fczel ki\u015fili\u011fe sahip olmad\u0131\u011f\u0131ndan ticaret siciline kayd\u0131 zorunlu de\u011fildir.<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131k ne zaman limited \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclmelidir?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Kanun zorunlu d\u00f6n\u00fc\u015f\u00fcm \u015fart\u0131 getirmez. Ancak b\u00fcy\u00fcme, yat\u0131r\u0131m veya sorumluluk y\u00f6netimi gerek\u00e7esiyle ortaklar limited \u015firkete ge\u00e7ebilir.<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131kta k\u00e2r da\u011f\u0131t\u0131m\u0131 nas\u0131l yap\u0131l\u0131r?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>S\u00f6zle\u015fmede aksi kararla\u015ft\u0131r\u0131lmad\u0131ysa kazan\u00e7 ve zararlar e\u015fit payla\u015f\u0131l\u0131r. (TBK Madde 623) Kat\u0131l\u0131m pay\u0131 eme\u011fe dayal\u0131ysa yaln\u0131z kazanca kat\u0131l\u0131m m\u00fcmk\u00fcnd\u00fcr.<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131k hangi defterleri tutmak zorundad\u0131r?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Adi ortakl\u0131kta ticari faaliyet y\u00fcr\u00fct\u00fcl\u00fcyorsa ortaklar gelir vergisi m\u00fckellefi olarak i\u015fletme hesab\u0131 defteri, yevmiye defteri ve envanter defteri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    Adi ortakl\u0131kta bir ortak ayr\u0131l\u0131rsa ne olur?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Ortakl\u0131k pay\u0131 di\u011fer ortaklara ge\u00e7er, \u00e7\u0131k\u0131\u015f\u0131n tasfiye de\u011feri hesaplan\u0131r. (TBK Madde 634\u2013636). Ortak, m\u00fcteselsil sorumluluktan \u00e7\u0131kmadan \u00f6nce di\u011fer ortaklara g\u00fcvence verebilir.<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                    \n                                    <div class=\"accordion-container\">\n                                        <div class=\"faq-accordion\">\n                                            <h3>\n                                                <button class=\"accordion-trigger\">\n                                                    T\u00fczel ki\u015filer adi ortakl\u0131k kurabilir mi?                                                    <span><\/span>\n                                                <\/button>\n                                            <\/h3>\n                                        <\/div>\n                                        <div class=\"panel\">\n                                            <p>Evet, bir adi ortakl\u0131\u011f\u0131n kurmak i\u00e7in ger\u00e7ek &#8211; t\u00fczel fark etmeksizin herkes yer alabilir. E\u011fer t\u00fczel ki\u015fi ortak olursa i\u015flemleri temsilcisi (y\u00f6netici veya yetkili ki\u015fi) arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fctmelidir.<\/p>\n                                        <\/div>\n                                    <\/div>\n                                    \n                                                                \n                                \n                                                    <\/div>\n                    <\/div>\n                            <\/div>\n    <\/div>\n<\/section>\n\n<script>\n    document.addEventListener(\"DOMContentLoaded\", function() {\n        \n        const parentContainer = document.querySelector('.faq.section-container');\n        const contentWrapper = document.querySelector('.faq-content-section');\n        const headerSection = document.querySelector('.payment-channel-head');\n\n        \/\/ Y\u00fcksekli\u011fi hesaplayan ana fonksiyon\n        function updateHeight() {\n            if (!parentContainer || !contentWrapper) return;\n\n            \/\/ 1. Ba\u015fl\u0131k y\u00fcksekli\u011fi\n            let headerHeight = headerSection ? headerSection.offsetHeight : 0;\n            \n            \/\/ 2. \u0130\u00e7eri\u011fin (Tablar + A\u00e7\u0131lan Sorular) toplam y\u00fcksekli\u011fi\n            \/\/ offsetHeight yerine scrollHeight kullan\u0131yoruz ki ta\u015fan\/gizli k\u0131s\u0131mlar\u0131 da hesaplas\u0131n\n            let contentHeight = contentWrapper.scrollHeight;\n            \n            \/\/ 3. Margin (Tasar\u0131m\u0131na g\u00f6re art\u0131r\u0131p azaltabilirsin)\n            let marginBuffer = 80; \n\n            \/\/ 4. Toplam Y\u00fckseklik\n            let totalHeight = headerHeight + contentHeight + marginBuffer;\n            \n            \/\/ Min-height olarak ata\n            parentContainer.style.minHeight = totalHeight + \"px\";\n        }\n\n        if (contentWrapper) {\n            \/\/ A. ResizeObserver: \u0130\u00e7erikte en ufak bir piksel de\u011fi\u015fimi olursa yakalar.\n            \/\/ Accordion a\u00e7\u0131ld\u0131\u011f\u0131nda contentWrapper uzayaca\u011f\u0131 i\u00e7in bu \u00e7al\u0131\u015f\u0131r.\n            const observer = new ResizeObserver(() => {\n                updateHeight();\n            });\n            observer.observe(contentWrapper);\n\n            \/\/ B. Ekstra Tetikleyici: Accordion ba\u015fl\u0131klar\u0131na t\u0131klan\u0131nca da kontrol et.\n            \/\/ CSS animasyonu s\u00fcrerken (\u00f6rn 0.3s) ara ara kontrol ettiriyoruz.\n            const accordionButtons = document.querySelectorAll('.faq-accordion h3, .accordion-trigger');\n            accordionButtons.forEach(btn => {\n                btn.addEventListener('click', () => {\n                    setTimeout(updateHeight, 100);\n                    setTimeout(updateHeight, 300); \/\/ Animasyon biti\u015fi civar\u0131\n                    setTimeout(updateHeight, 500); \/\/ Garanti olsun\n                });\n            });\n\n            \/\/ C. 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Ortaklar, ortakl\u0131k ad\u0131na i\u015flem yapamaz. \u00c7\u00fcnk\u00fc t\u00fcm hak ve bor\u00e7lar ortaklara aittir. (TBK Madde 620, 637)\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131k kurmak i\u00e7in minimum sermaye gerekli midir?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Hay\u0131r, adi ortakl\u0131k i\u00e7in kanunda belirlenmi\u015f asgari sermaye \u015fart\u0131 yoktur. Ortaklar, para, mal veya emek olarak kat\u0131l\u0131m pay\u0131 koyar. (TBK Madde 621)\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131k s\u00f6zle\u015fmesi noter onay\u0131 gerektirir mi?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Hay\u0131r, adi ortakl\u0131k s\u00f6zle\u015fmesi yaz\u0131l\u0131 veya s\u00f6zl\u00fc yap\u0131labilir. Ancak yaz\u0131l\u0131 s\u00f6zle\u015fme \/ noter onay\u0131, ileride \u00e7\u0131kabilecek ihtilaflar\u0131 \u00f6nlemede faydal\u0131d\u0131r. (TBK Madde 620)\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131kta ortaklar\u0131n sorumlulu\u011fu nas\u0131l belirlenir?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Ortaklar m\u00fcteselsil sorumludur, yani ortaklardan biri ortakl\u0131k i\u015fleri i\u00e7in gider veya bor\u00e7 \u00fcstlenirse di\u011ferleri de sorumludur. (TBK Madde 627) Ayr\u0131ca, ortaklar kendi kusuruyla verdikleri zararlardan mesuld\u00fcr. (TBK Madde 628)\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131k ticaret siciline kaydedilmeli midir?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Hay\u0131r, adi ortakl\u0131k t\u00fczel ki\u015fili\u011fe sahip olmad\u0131\u011f\u0131ndan ticaret siciline kayd\u0131 zorunlu de\u011fildir.\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131k ne zaman limited \u015firkete d\u00f6n\u00fc\u015ft\u00fcr\u00fclmelidir?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Kanun zorunlu d\u00f6n\u00fc\u015f\u00fcm \u015fart\u0131 getirmez. Ancak b\u00fcy\u00fcme, yat\u0131r\u0131m veya sorumluluk y\u00f6netimi gerek\u00e7esiyle ortaklar limited \u015firkete ge\u00e7ebilir.\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131kta k\u00e2r da\u011f\u0131t\u0131m\u0131 nas\u0131l yap\u0131l\u0131r?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"S\u00f6zle\u015fmede aksi kararla\u015ft\u0131r\u0131lmad\u0131ysa kazan\u00e7 ve zararlar e\u015fit payla\u015f\u0131l\u0131r. (TBK Madde 623) Kat\u0131l\u0131m pay\u0131 eme\u011fe dayal\u0131ysa yaln\u0131z kazanca kat\u0131l\u0131m m\u00fcmk\u00fcnd\u00fcr.\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131k hangi defterleri tutmak zorundad\u0131r?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Adi ortakl\u0131kta ticari faaliyet y\u00fcr\u00fct\u00fcl\u00fcyorsa ortaklar gelir vergisi m\u00fckellefi olarak i\u015fletme hesab\u0131 defteri, yevmiye defteri ve envanter defteri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr.\" } } , { \"@type\": \"Question\", \"name\": \"Adi ortakl\u0131kta bir ortak ayr\u0131l\u0131rsa ne olur?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Ortakl\u0131k pay\u0131 di\u011fer ortaklara ge\u00e7er, \u00e7\u0131k\u0131\u015f\u0131n tasfiye de\u011feri hesaplan\u0131r. (TBK Madde 634\u2013636). Ortak, m\u00fcteselsil sorumluluktan \u00e7\u0131kmadan \u00f6nce di\u011fer ortaklara g\u00fcvence verebilir.\" } } , { \"@type\": \"Question\", \"name\": \"T\u00fczel ki\u015filer adi ortakl\u0131k kurabilir mi?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet, bir adi ortakl\u0131\u011f\u0131n kurmak i\u00e7in ger\u00e7ek - t\u00fczel fark etmeksizin herkes yer alabilir. E\u011fer t\u00fczel ki\u015fi ortak olursa i\u015flemleri temsilcisi (y\u00f6netici veya yetkili ki\u015fi) arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fctmelidir.\" } }         ]\n    }\n<\/script>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-kaynak-https-www-mevzuat-gov-tr-mevzuatmetin-1-5-6098-20120704-pdf\"><strong>Kaynak<\/strong><br><br><a rel=\"nofollow\" href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6098-20120704.pdf\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6098-20120704.pdf<\/a><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>Ticaret ve giri\u015fim d\u00fcnyas\u0131nda i\u015fbirli\u011fi yapmak, kaynaklar\u0131 etkin kullanmak ve ortak hedeflere ula\u015fmak i\u00e7in farkl\u0131 ortakl\u0131k t\u00fcrleri tercih edilir. \u015eah\u0131s \u015firketleri, limited \u015firketler, anonim \u015firketler gibi \u00e7e\u015fitli yap\u0131lar giri\u015fimcilere farkl\u0131 avantajlar sunarken k\u00fc\u00e7\u00fck i\u015fletmeler, yeni ba\u015flayan giri\u015fimler i\u00e7in daha esnek, basit se\u00e7enekler de bulunur. Bu yap\u0131lar aras\u0131nda, \u00f6zellikle k\u00fc\u00e7\u00fck \u00e7apl\u0131 i\u015fbirliklerinde s\u0131k\u00e7a tercih edilen model [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10484,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,45],"tags":[],"class_list":["post-3241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-is-dunyasi","category-nasil-yapilir"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3.1 (Yoast SEO v25.3.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Adi Ortakl\u0131k Nedir ve Adi Ortakl\u0131k Nas\u0131l Kurulur? | PayTR<\/title>\n<meta name=\"description\" content=\"Adi ortakl\u0131k nedir ve nas\u0131l kurulur yaz\u0131m\u0131zla ke\u015ffedin! \u0130\u015f ortakl\u0131klar\u0131nda adi ortakl\u0131\u011f\u0131n yasal y\u00fck\u00fcml\u00fcl\u00fckleri ve y\u00f6netimi hakk\u0131nda temel bilgileri \u00f6\u011frenin.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Adi Ortakl\u0131k Nedir ve Adi Ortakl\u0131k Nas\u0131l Kurulur?\" \/>\n<meta property=\"og:description\" content=\"Adi ortakl\u0131k nedir ve nas\u0131l kurulur yaz\u0131m\u0131zla ke\u015ffedin! \u0130\u015f ortakl\u0131klar\u0131nda adi ortakl\u0131\u011f\u0131n yasal y\u00fck\u00fcml\u00fcl\u00fckleri ve y\u00f6netimi hakk\u0131nda temel bilgileri \u00f6\u011frenin.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir\" \/>\n<meta property=\"og:site_name\" content=\"PayTR\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/tr-tr.facebook.com\/paytrcom\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-20T16:06:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-25T07:29:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.paytr.com\/wp-content\/uploads\/adi-ortaklik-nedir-ve-adi-ortaklik-nasil-kurulur-1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"380\" \/>\n\t<meta property=\"og:image:height\" content=\"204\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@paytrcom\" \/>\n<meta name=\"twitter:site\" content=\"@paytrcom\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.paytr.com\/en#\/schema\/person\/5a772de23f3e0575d9cf18f46f907ae1\"},\"headline\":\"Adi Ortakl\u0131k Nedir ve Adi Ortakl\u0131k Nas\u0131l Kurulur?\",\"datePublished\":\"2025-11-20T16:06:02+00:00\",\"dateModified\":\"2025-11-25T07:29:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir\"},\"wordCount\":2129,\"publisher\":{\"@id\":\"https:\/\/www.paytr.com\/en#organization\"},\"image\":{\"@id\":\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.paytr.com\/wp-content\/uploads\/adi-ortaklik-nedir-ve-adi-ortaklik-nasil-kurulur-1-1.jpg\",\"articleSection\":[\"\u0130\u015f D\u00fcnyas\u0131\",\"Nas\u0131l Yap\u0131l\u0131r\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir\",\"url\":\"https:\/\/www.paytr.com\/en\/blog\/adi-ortaklik-nedir\",\"name\":\"Adi Ortakl\u0131k Nedir ve Adi Ortakl\u0131k Nas\u0131l Kurulur? 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