{"id":6855,"date":"2025-07-15T12:53:08","date_gmt":"2025-07-15T12:53:08","guid":{"rendered":"https:\/\/firmaxhungary.com\/?page_id=6855"},"modified":"2025-07-15T16:17:04","modified_gmt":"2025-07-15T16:17:04","slug":"macaristan-sirketler-hukukuna-gozetim","status":"publish","type":"page","link":"https:\/\/firmaxhungary.com\/tr\/macaristan-sirketler-hukukuna-gozetim\/","title":{"rendered":"Macaristan \u015eirketler Hukukuna g\u00f6zetim"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-6855\" data-postid=\"6855\" class=\"themify_builder_content themify_builder_content-6855 themify_builder tf_clear\">\n                    <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_6vgg748 tb_first tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_2 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_0209748 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_dc7i748   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h1><b>Macaristan \u015eirketler Hukukuna g\u00f6zetim<\/b><\/h1>\n<p><span style=\"font-weight: 400;\">Macaristan \u015firketler hukuku i\u015fletmelere ve hissedarlara a\u00e7\u0131kl\u0131k, hukuki bak\u0131m\u0131ndan eminlik ve korunma a\u00e7\u0131s\u0131ndan kapsaml\u0131 \u00e7er\u00e7eve sa\u011flamaktad\u0131r. Macaristan medeni hukuku (2013\/V yasa) ve ba\u015fka \u00f6zel mevzuat (\u015eirketler yasas\u0131 gibi) taraf\u0131ndan y\u00f6neltilen \u015firketler hukuku Avrupa Birli\u011fi\u2019nin y\u00f6netmenli\u011fi ile uyumlu olarak Macaristan\u2019i yerel ve ulusal \u015firketler i\u00e7in cazip bir yer k\u0131lmaktad\u0131r. Macar \u015firketlerin hukukunun baz\u0131 \u00f6nemli unsurlar\u0131 bunlar:<\/span><\/p>\n<h2><b>1. Macaristan\u2019daki \u015firketlerin t\u00fcrleri<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Macaristan k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketlerden b\u00fcy\u00fck kurulu\u015flara kadar de\u011fi\u015fik i\u015fletme yap\u0131lar sunmaktad\u0131r. \u015eirketlerin ana t\u00fcrleri:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u015eah\u0131s \u015firketleri (Egy\u00e9ni V\u00e1llalkoz\u00e1s):<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletme kuran \u015fah\u0131slar i\u00e7in uygundur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sahibinin s\u0131n\u0131rs\u0131z sorumlulu\u011fu vard\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Basitle\u015ftirilmi\u015f tescil i\u015flemi.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">S\u0131n\u0131rl\u0131 Sorumlu \u015eirketleri (Kft):<\/span><\/i>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u015firketler aras\u0131nda yayg\u0131nd\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">En az\u0131nda 3,000,000 HUF sermaye gerektirmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hissedarlar\u0131n sorumlulu\u011fu \u015firkette olan katk\u0131lar\u0131yla s\u0131n\u0131rl\u0131d\u0131r.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Hisse senetleri halka arz edilmeyen \u015firketleri (Zrt.):<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B\u00fcy\u00fck \u00e7apl\u0131 \u015firketler i\u00e7in tasarlanm\u0131\u015ft\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">En az\u0131nda 5,000,000 HUF sermaye gerektirmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hisseleri halka a\u00e7\u0131k de\u011fil ama \u00f6zel olarak sat\u0131n al\u0131n\u0131r.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Hisse senetleri halka arz edilebilen s\u0131n\u0131rl\u0131 sorumlu limited \u015firketi (Nyrt.):<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Borsa yolu ile yat\u0131r\u0131m arama niyetli \u015firketler i\u00e7in ideald\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">En az\u0131nda 20,000,000 HUF sermaye gerektirmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kat\u0131 bir \u015feffafl\u0131k ve beyanname gereksinimi.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ortakl\u0131klar (Bt. ve Kkt.):<\/span><\/i><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Genel Ortakl\u0131k (Kkt.): Ortaklar\u0131n s\u0131n\u0131rs\u0131z sorumlulu\u011fu vard\u0131r.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Limited Ortakl\u0131k \/ S\u0131n\u0131rl\u0131 ortakl\u0131k (Bt.): En az bir orta\u011f\u0131n s\u0131n\u0131rs\u0131z sorumlulu\u011fu vard\u0131r, geri kalan ki\u015filerin katk\u0131s\u0131 s\u0131n\u0131rl\u0131d\u0131r.<\/span><\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_nosb748 last\">\n                    <!-- module image -->\n<div  class=\"module module-image tb_s4rf748 image-center   auto_fullwidth tf_mw\" data-lazy=\"1\">\n        <div class=\"image-wrap tf_rel tf_mw\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"171\" src=\"https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business.jpg\" class=\"wp-post-image wp-image-3855\" title=\"doing_business\" alt=\"doing business\" srcset=\"https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business.jpg 500w, https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business-300x103.jpg 300w, https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business-20x7.jpg 20w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>    \n        <\/div>\n    <!-- \/image-wrap -->\n    \n        <\/div>\n<!-- \/module image --><!-- module text -->\n<div  class=\"module module-text tb_wur1748   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <ul>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-hakkinda-genel-bilgi\/\">Macaristan hakk\u0131nda genel bilgi<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-hakkinda-genel-bilgi\/macaristanda-en-iyi-yatirim-olanaklari\/\">Macaristan\u2019da yat\u0131r\u0131m<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-hakkinda-genel-bilgi\/baskent-budapeste\/\">Ba\u015fkent Budape\u015fte<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macar-vergi-sistemi-sirketlere-ve-isletmelere-kapsamli-rehber\/\">Macaristan\u2019daki <\/a><a href=\"https:\/\/firmaxhungary.com\/tr\/macar-vergi-sistemi-sirketlere-ve-isletmelere-kapsamli-rehber\/\">vergi sistemi<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-cifte-vergi-agi-kapsamli-gozetim\/\">Macaristan \u00e7ifte vergi antla\u015fma a\u011f\u0131<\/a><\/li>\n<li><strong><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-sirketler-hukukuna-gozetim\/\">Macaristan\u2019daki \u015firketler hukuku \u00f6zeti<\/a><\/strong><\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_fsnt408 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_r3vq408 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_3emh286   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2><b>2. \u015eirket d\u00fczenlemesi<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u015eirket kurma i\u015flemi Macaristan\u2019da kolay anla\u015f\u0131lan bir eylemdir, direk ve modern bir dijital sistemi ile \u00e7evrili. \u015eirket kurmas\u0131ndaki \u00f6nemli unsurlar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Kurulu\u015fun tan\u0131t\u0131m metni:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u015eirketin ad\u0131, \u015firketin ticari faaliyetinin bulundu\u011fu yeri, faaliyet alanlar\u0131, sahiblik grubun yap\u0131s\u0131, sermayesi g\u00f6sterilmelidir.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Hukuki temsil:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kurulu\u015fun bir macar avukat temsil ile ger\u00e7ekle\u015ftirilmelidir.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Mahkeme yaz\u0131 i\u015fleri m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u015fvurma (sicil mahkemesi)<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ba\u015fvurular elektronik olarak Asliye ticaret mahkemesine sevk etmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bu i\u015flemin s\u00fcresi\u00a0 genellikle s\u0131n\u0131rl\u0131 sorumlu \u015firketler ve \u00f6zel \u015firketler i\u00e7in 1-3 i\u015f g\u00fcn\u00fcd\u00fcr.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Vergi tescili:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u015eirketlerin macar Ulusal G\u00fcmr\u00fck ve Vergi ve Dairesine yetkili kaydolmas\u0131 ve vergi numara temin etmeleri gerekmektedir. (NAV)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Banka hesab\u0131 a\u00e7mak:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u015eirketlerin macar banka hesab\u0131 a\u00e7malar\u0131 ve deposit olarak asgari sermayeyi yat\u0131rmalar\u0131 gerekmektedir.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>3. Kurumsal y\u00f6netim<\/b><\/h2>\n<p>Macaristan&#8217;da etkilili\u011fi ve hesap verebilirli\u011fi temin etmek i\u00e7in a\u00e7\u0131k kurumsal y\u00f6netim yap\u0131lar\u0131 mevcuttur.<b><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Y\u00f6netim:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u0131n\u0131rl\u0131 Sorumlu \u015firketlerini (Kft.) bir veya birden fazla y\u00f6netmen y\u00f6netmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sermayeye dayanan s\u0131n\u0131rl\u0131 sorumlu \u015firketlerini (Zrt. veya Nyrt.) y\u00f6netim kurulu veya denetleme kurulu y\u00f6neltmektedir.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Denetleme kurulu:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">200\u2019den fazla personeli olan \u015firketler i\u00e7in veya \u015firket tan\u0131t\u0131m metninde belirtildi\u011fi durumunda gereklidir.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kurulu y\u00f6netim g\u00f6revi ve sermaye sahibinin menfaatine faaliyet g\u00f6sterme g\u00f6revi \u00fcstlenmektedir.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Genel toplant\u0131lar:<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Toplant\u0131 d\u00fczenleyerek sermaye sahiplerinin haklar\u0131n\u0131 korumaktad\u0131r ve bu toplant\u0131larda kar pay\u0131, sermaye de\u011fi\u015fikli\u011fi, birle\u015fmeler hakk\u0131nda karar vermekteler.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>4. Sorumluluk ve raporlama<\/b><\/h2>\n<p><i><span style=\"font-weight: 400;\">S\u0131n\u0131rl\u0131 sorumluluk:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kft. ve Zrt. hissedarlar\u0131 \u015firket bor\u00e7lar\u0131ndan dolay\u0131 sorumlu tutulamaz, kendi sermayeleri kadar sorumlu tutulurlar.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Muhasebe ve Denetleme:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Macaristan muhasebe standard\u0131na g\u00f6re her \u015firketin dak\u0131k finansal rapor tutmalar\u0131 laz\u0131md\u0131r.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Belli bir miktardan fazla e\u015fi\u011fi olan \u015firketlerin denetleme zorunlulu\u011fu vard\u0131r. (mesela: 300 milyon HUF y\u0131ll\u0131k gelir).<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">\u015eeffafl\u0131k:<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan\u2019da gerekli \u015firket y\u00f6netimini ve hesap verebilirli\u011fin sa\u011flamak i\u00e7in \u015firketlerin baz\u0131 \u015feffafl\u0131k sa\u011flayan kurala uymalar\u0131 gerekmektedir. Ana \u015feffafl\u0131k gereksinimler:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u015eirket kayd\u0131 verileri<\/span><\/i><span style=\"font-weight: 400;\">: \u015eirketlerin detayl\u0131 bilgi, \u015firketin ad\u0131, hukuki yap\u0131s\u0131, merkezinin resmi adresi, faaliyeti, ve y\u00f6neticilerin ad\u0131 gibi, bilgileri sunarak Asliye ticaret mahkemesine kay\u0131t olmalar\u0131 laz\u0131md\u0131r. Bu bilgi macar \u015firket tescilinde kamu taraf\u0131ndan g\u00f6r\u00fclebilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Senelik finansal raporlar\u0131<\/span><\/i><span style=\"font-weight: 400;\">: Macar \u015firketleri Macar Ulusal Vergi ve G\u00fcmr\u00fck Dairesine (NAV) senelik finansal rapor vermek zorundad\u0131r. \u0130\u00e7inde bilan\u00e7o tablosu, zarar ve kar raporu ve notlar olmal\u0131d\u0131r. K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketlerden basitle\u015ftirilmi\u015f rapor gerekmektedir, b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketlerden daha detayl\u0131 rapor beklenmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Hissedar ve sahiplik verileri<\/span><\/i><span style=\"font-weight: 400;\">: \u015eirketlerin hissedarlar\u0131 ve sahipleri hakk\u0131nda beyanda bulunma zorunlulu\u011fu vard\u0131r. \u015eirketin 25%\u2019dan fazla hissesi olan \u015fah\u0131slar\u0131 hakk\u0131nda macar yetkilileri bildirmesi laz\u0131md\u0131r. Bu para y\u0131kama ve ter\u00f6re finansal destek sa\u011flama a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Yararl\u0131 sahiplik ve \u015feffafl\u0131k<\/span><\/i><span style=\"font-weight: 400;\">: Avrupa Birli\u011fi\u2019nin para y\u0131kamaya y\u00f6nelik h\u00fck\u00fcmlerine uygun olarak Macaristan \u015firketten yararlanan sahipleri bilgilendirmek zorundad\u0131r. Bunun i\u00e7inde \u015firket sahibleri veya \u015firketi do\u011frudan veya dolayl\u0131 olarak (hisse veya oy hakk\u0131)y\u00f6neten ki\u015filer yer almal\u0131d\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Denetleme ve kurumsal y\u00f6netim<\/span><\/i><span style=\"font-weight: 400;\">: Baz\u0131 \u015firketler \u00f6zellikle belli e\u015fik sahibi olanlar (mesela belli bir geliri a\u015fanlar, aktif toplam\u0131 veya personel say\u0131s\u0131na sahip olanlar), denetleme alt\u0131na girilmelidir ve finansal rapor vermelidir. Denetlemeci raporu \u015firketin hissedarlar\u0131na sunulmal\u0131d\u0131r ve kamuya a\u00e7\u0131k olmal\u0131d\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Kamu ihalesi \u015feffafl\u0131\u011f\u0131<\/span><\/i><span style=\"font-weight: 400;\">: Kamu ihalelerinde yer alan \u015firketler i\u00e7in kat\u0131 \u015feffafl\u0131k kurallar\u0131 uygulanmaktad\u0131r. \u0130halenin detaylar\u0131n\u0131 finansal veriler dahil a\u00e7\u0131klamak zorundalar ve kamu ihalelerin kurallar\u0131na uymal\u0131lar.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Vergi sistemine uyumluluk<\/span><\/i><span style=\"font-weight: 400;\">: Macaristan\u2019da \u015firketler vergi beyanla ilgili kurallara uymal\u0131d\u0131r. Bu vergi iadelerini, kurumlar vergisi iadelerini, ve ba\u015fka sosyal g\u00fcvenlik gibi vergileri kapsamaktad\u0131r.<\/span><\/p>\n<h2><b>5. \u015eirketler i\u00e7in vergi sistemi<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Macaristan i\u015fletmeler i\u00e7in uygun vergi olanaklar sa\u011flamaktad\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kurumlar vergisi: 9%, vergi oran\u0131 Avrupa Birli\u011fi\u2019ndeki en d\u00fc\u015f\u00fck oran\u0131d\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yerli i\u015fletme vergisi: belediyeler taraf\u0131ndan toplanan, genellikle net gelirin 1-2% oranl\u0131 vergisidir;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">KDV: genel oran\u0131 27%, indirimli oran\u0131 ile 5% ve belli \u00f6zel \u00fcr\u00fcnler ve hizmetler i\u00e7in 18%.<\/span><\/li>\n<\/ul>\n<h2><b>6. Birle\u015fmeler, m\u00fc\u015fteri edinme ve fesih etme<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u015eirket yap\u0131s\u0131n\u0131n de\u011fi\u015fmesi ile ilgili Macaristan hukuku detayl\u0131 i\u015flemleri sunmaktad\u0131r:<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">a) Birle\u015fmeler ve M\u00fc\u015fteri:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Medeni hukuk ve AB h\u00fck\u00fcmler taraf\u0131ndan y\u00f6netilmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hissedarlar\u0131n onay\u0131n\u0131 gerekmektedir ve tekel \u00f6nleyici politikalara uygun olmal\u0131d\u0131r.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">b) G\u00f6n\u00fcll\u00fc fesih etme<\/span><\/i><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00fcm borcu belirtmesi \u015fart\u0131yla hissedarlar \u015firketin fesih edilmesine karar verebilmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kredi verenleri ve gerekli evraklar\u0131 doldurarak Asliye ticaret mahkemesi bilgilendirilmelidir.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">c) G\u00f6n\u00fcll\u00fc olmayan fesih etme<\/span><\/i><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Yetkililere uyum sa\u011flamalar\u0131ndan, iflasdan veya rapor vermeyi yok saymaktan dolay\u0131 \u015firketler fesih edilebilir.<\/span><\/li>\n<\/ul>\n<h2><b>7. Yabanc\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in dikkat edilecek \u00f6zel hukuki a\u00e7\u0131lar<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Macaristan bir AB \u00fcyesidir ve \u015firket hukuku yabanc\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in fazlas\u0131 ile uygundur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Yabanc\u0131 yat\u0131r\u0131mc\u0131lara s\u0131n\u0131rlama yok:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan\u2019da \u00e7o\u011fu \u015firket bak\u0131m\u0131ndan yabanc\u0131 sahipli \u015firket i\u00e7in s\u0131n\u0131rlama yoktur. Bu yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n macar \u015firketlerin yerli ortaklar\u0131 olmadan veya \u00f6zel sahipli\u011fi k\u0131s\u0131tlayan kurallar olmadan tek sahibi ve y\u00f6neticisi olabilmelerinin anlam\u0131na gelmektedir. Bu yabanc\u0131 yat\u0131r\u0131mc\u0131lara y\u00f6nelik olan a\u00e7\u0131kl\u0131k Macaristan\u2019in ulusal \u015firketlerin buraya \u00e7ekmesinin ve ekonomik olarak b\u00fcy\u00fcmesini sa\u011flama \u00e7abas\u0131n\u0131n bir par\u00e7as\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ama baz\u0131 sekt\u00f6r d\u00fczeltilmesinde istisnalar mevcuttur:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Savunma ve Milli g\u00fcvenlik: Savunma ve milli g\u00fcvenlik ve kritik altyap\u0131 alan\u0131nda faaliyet g\u00f6steren \u015firketler macar h\u00fck\u00fcmeti taraf\u0131ndan verilen izne veya onaya ihtiya\u00e7lar\u0131 vard\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Media ve Telekomunikasyon: Yabanc\u0131 sahipli\u011fi olan media kurumlarda, \u00f6zellikle yay\u0131n kurumlar\u0131nda ve telekomunikasyon alan\u0131nda faaliyet g\u00f6sterilen kurumlarda k\u0131s\u0131tlamalar ve d\u00fczenlemeler mevcut olabilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Araz\u0131 sahipli\u011fi: Yabanc\u0131lar i\u00e7in Macaristan\u2019da tar\u0131m araz\u0131s\u0131 almalar\u0131 genellikle yasakt\u0131r. AB vatanda\u015flar\u0131 araz\u0131ya talep olabilirler ama AB vatanda\u015f\u0131 olmayanlar onlar taraf\u0131ndan Macaristan&#8217;da i\u015fletme kurma iste\u011fi veya baz\u0131 \u00f6zel \u015fartlara uyma gibi k\u0131s\u0131tlama ile kar\u015f\u0131 kar\u015f\u0131yalar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan bu istisnalar d\u0131\u015f\u0131nda i\u015fletme dostu bir ortam sa\u011flamaktad\u0131r ve \u00e7o\u011fu sekt\u00f6rde yabanc\u0131 sahiplik i\u00e7in bir engel koymamaktad\u0131r.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">b) \u00c7ifte vergi hakk\u0131nda antla\u015fmalar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan\u2019in 80\u2019den fazla \u00fclke ile \u00e7ifte vergi konusunda antla\u015fmas\u0131 vard\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bu konu bir ba\u015fka makalelerimizde detayl\u0131 anlat\u0131ld\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macar vergi sistemi hakk\u0131nda daha fazla bilgi edinmek i\u00e7in buraya t\u0131klay\u0131n.<\/span><span style=\"font-weight: 400;\"><br><\/span><a href=\"https:\/\/firmaxhungary.com\/services\/tax-advisory-in-hungary\/\"><span style=\"font-weight: 400;\">https:\/\/firmaxhungary.com\/services\/tax-advisory-in-hungary\/<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">c) S\u0131n\u0131r \u00f6tesi faaliyetlerin kolayla\u015ft\u0131rmas\u0131:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ab \u00fcyeli\u011fi s\u0131n\u0131r \u00f6tesi ticareti ve yat\u0131r\u0131m\u0131 tek bir piyasa \u00e7er\u00e7evesi ile hafifle\u015ftirmektedir. Macaristan i\u015fletmelere s\u0131n\u0131r \u00f6tesi faaliyetlerini s\u00fcrd\u00fcrmeleri i\u00e7in Orta Avrupa\u2019daki stratejik lokasyonundan, AB \u00fcyeli\u011finden, uygun ve iyi d\u00fczenlenen ortam\u0131 ile \u00f6nemli fayda sa\u011flamaktad\u0131r. S\u0131n\u0131r \u00f6tesi faaliyetlerin kolayla\u015ft\u0131rmas\u0131n\u0131n ana unsurlar\u0131:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">AB \u00fcyelik: tek piyasa olmas\u0131ndan, yan\u0131 \u00fcr\u00fcnlerin, hizmetlerin. sermaye ve insanlar\u0131n serbest hareket etmesinden faydalanmaktad\u0131r. Bu \u015firketler i\u00e7in ticaret alan\u0131nda ve ba\u015fka AB \u00fclkeleri ile olan faaliyet s\u00fcrd\u00fcrd\u00fcklerinde g\u00fcmr\u00fck vergisi ve k\u0131s\u0131tlamalar olmadan kolayl\u0131k sa\u011flamaktad\u0131r.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Ulusal piyasalara giri\u015f<\/span><\/i><span style=\"font-weight: 400;\">: Macaristan \u015firketlere Orta ve Do\u011fu Avrupadaki kom\u015fu \u00fclkelerine ve daha geni\u015f olan Avrupa piyasas\u0131na kolay eri\u015fim sa\u011flamaktad\u0131r. \u00dclkenin alt yap\u0131s\u0131, iyi geli\u015fmi\u015f olan ula\u015f\u0131m ba\u011flar\u0131 (kara yolu, tren, havalimanlar\u0131) \u015firketler i\u00e7in s\u0131n\u0131r \u00f6tesi lojisti\u011fi ve faaliyeti kolayla\u015ft\u0131rmaktad\u0131r.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Uygun vergi antla\u015fmalar\u0131<\/span><\/i><span style=\"font-weight: 400;\">: Macaristan di\u011fer \u00fclkelerle say\u0131l\u0131 \u00e7ifte vergi antla\u015fmas\u0131na imzas\u0131n\u0131 atm\u0131\u015ft\u0131r. Bu antla\u015fmalar i\u015fletmelere yurt d\u0131\u015f\u0131nda elde edilen gelirin \u00e7ifte vergiye tabi tutulmalar\u0131n\u0131 \u00f6nlemektedir ve s\u0131n\u0131r \u00f6tesi ticari faaliyetler i\u00e7in \u00e7ok uygun vergi olanaklar\u0131 sa\u011flamaktad\u0131r. Bu \u00f6zellikle ulusal \u015firketler ve yat\u0131r\u0131mc\u0131lar i\u00e7in yarar sa\u011flamaktad\u0131r.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">\u00c7okdilli i\u015fg\u00fcc\u00fc<\/span><\/i><span style=\"font-weight: 400;\">: Macaristan i\u015f g\u00fcc\u00fc iyi \u015fekilde e\u011fitilmi\u015ftir, \u00e7o\u011fu birden fazla dil, mesela ingilizce, almanca ve ba\u015fka avrupa dillerini konu\u015fmaktad\u0131r ve bu \u015fekilde yabanc\u0131 \u015firketlerin s\u0131n\u0131r \u00f6tesi projeleri kolayla\u015ft\u0131rmaktad\u0131r.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Yabanc\u0131 yat\u0131r\u0131m te\u015fvikleri<\/span><\/i><span style=\"font-weight: 400;\">: Yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131 i\u00e7in s\u0131n\u0131r \u00f6tesi faaliyetlerini kolay uygulamalar\u0131 i\u00e7in Macaristan \u00e7ok te\u015fvik ve destek sa\u011flamaktad\u0131r. Bunu vergi indirimi, muafiyet ve yerel d\u00fczenleme ile ilgili yard\u0131m yolu ile ger\u00e7ekle\u015ftirmektedir.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Hukuki ve D\u00fczenleyici \u00e7er\u00e7eve<\/span><\/i><span style=\"font-weight: 400;\">: Macaristan hukuk sistemi AB standartlar\u0131na uygundur, \u015firketlere s\u0131n\u0131r \u00f6tesi faaliyetlerinde tutarl\u0131l\u0131k ve \u00f6ng\u00f6r\u00fclebilirlik sa\u011flamaktad\u0131r ve b\u00f6ylece s\u0131n\u0131r \u00f6tesi ticari faaliyeti ve ortakl\u0131klar\u0131n s\u00fcrd\u00fcr\u00fclmesini kolayla\u015ft\u0131rmaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sonu\u00e7ta Macaristan i\u015fletme dostu ortam\u0131 ve ulusal ekonomiye olan ba\u015far\u0131l\u0131 birle\u015fmesi\u00a0 s\u0131n\u0131r \u00f6tesi faaliyetlerin merkezi i\u00e7in cazip k\u0131lmaktad\u0131r, ayn\u0131 zamanda \u015firketlere Avrupa Birli\u011fine ve\u00a0 \u00f6tesine ula\u015fmalar\u0131 i\u00e7in iyi bir f\u0131rsat tan\u0131maktad\u0131r.<\/span><\/p>\n<h2><b>8. Uyumluluk<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Bir macar \u015firketi d\u00fczg\u00fcn faaliyet g\u00f6stermesi i\u00e7in baz\u0131 idari ve muhasebe \u015fartlar\u0131na uymal\u0131d\u0131r:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Senelik finansal raporu<\/span><\/i><span style=\"font-weight: 400;\">: \u015eirketler senelik finans raporlar\u0131n\u0131 Ulusal Vergi ve G\u00fcmr\u00fck Dairesine (NAV) ve Sicil mahkemesine bildirmek zorundad\u0131r. Bu finansal raporlar\u0131 ge\u00e7 teslim edildi\u011finde gecikmeden dolay\u0131 \u015firketler cezaya tutulabilir. Ve bazen finansal raporlar\u0131 bir s\u00fcreli\u011fine ceza olaraktan kamu taraf\u0131ndan g\u00f6r\u00fcn\u00fcr hale gelebilir. Bu \u015firket itibar\u0131n\u0131 ve hissedarlara olan g\u00fcvenilirli\u011fini etkileyebilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Vergi beyani:<\/span><\/i><span style=\"font-weight: 400;\"> KDV gibi, kurumsal vergi veya ba\u015fka yerli vergiler gibi vergi beyannamesi ge\u00e7 teslim edildi\u011finde faiz koyulmaya ve cezalara ve di\u011fer cezalara maruz kalmaya yol a\u00e7abilir. Cezalar\u0131n oran\u0131 tutulan vergi miktar\u0131na ve gecikmenin s\u00fcresine dayanarak hesaplanmaktad\u0131r. Mesela KDV beyannamesinin ge\u00e7 teslim edildi\u011finde bu \u00f6denmeyen vergi miktar\u0131n\u0131n 50% olabilir, \u00e7\u00fcnk\u00fc \u00f6denmesi gereken vergiye ge\u00e7 \u00f6dendi\u011finden dolay\u0131 faiz kat\u0131lmaktad\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ge\u00e7 doldurmaktan dolay\u0131 verilen cezalar<\/span><\/i><span style=\"font-weight: 400;\">: Beyannameyi ge\u00e7 doldurmak i\u00e7in Macaristan \u00f6zel cezalar uygulanmaktad\u0131r. Cezan\u0131n a\u011f\u0131rl\u0131\u011f\u0131 beyanname t\u00fcr\u00fcne g\u00f6re ve gecikmenin s\u00fcresine g\u00f6re de\u011fi\u015fmektedir. Mesela \u015firket detaylar\u0131n\u0131n ge\u00e7 bildirilmesi veya senelik raporun son tarihe kadar teslim edilmemesi bir ka\u00e7 bin HUF ile veya \u00e7ok daha fazla HUF ile de cezaland\u0131r\u0131labilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u0130\u015f faaliyetlere olan etki<\/span><\/i><span style=\"font-weight: 400;\">: Tekrarlanan ge\u00e7 beyan yetkililer taraf\u0131ndan ba\u015fka incelemelere yol a\u00e7abilir. Mesela denetlemeye veya hukuki sonu\u00e7lara. Bu bankalarla, i\u015f ortaklar\u0131 ile ve yat\u0131r\u0131mc\u0131larla olan ili\u015fkileri de etkilemektedir \u00e7\u00fcnk\u00fc beyannamenin ge\u00e7 doldurmas\u0131 k\u00f6t\u00fc y\u00f6netimin ve maddi dengesizli\u011fin hissini vermektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ho\u015fg\u00f6r\u00fc d\u00f6nemler ve Uzatmalar<\/span><\/i><span style=\"font-weight: 400;\">: Bazen i\u015fletmeler beyan konusunda uzatma veya ho\u015fg\u00f6r\u00fc s\u00fcresi isteyebilir ama bu mutlak olarak verilemez. Bu y\u00fczden b\u00fct\u00fcn istenilen evrak ve m\u00fcmk\u00fcn mertebe hep istenilen zaman\u0131nda teslim edilmelidir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\u0130tibar ve g\u00fcvenilirlik<\/span><\/i><span style=\"font-weight: 400;\">: Zamanl\u0131 teslim \u015feffafl\u0131k ve yetkililere, yat\u0131r\u0131mc\u0131lara ve m\u00fc\u015fterilere g\u00fcven sa\u011flamak a\u00e7\u0131s\u0131ndan \u00e7ok \u00f6nemlidir. Gecikmeler \u015firketin itibar\u0131n\u0131 ve g\u00fcvenilirli\u011fini \u00f6zellikle rekabet\u00e7i sekt\u00f6rlerde ve piyasalarda negatif \u015fekilde etkilemektedir ve bu sekt\u00f6rlerde uyum ba\u015far\u0131l\u0131 olman\u0131n a\u00e7\u0131s\u0131ndan \u00e7ok \u00f6nemlidir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Macaristan\u2019da ceza almalar\u0131n\u0131 \u00f6nlemek i\u00e7in \u015firketlerin beyannamelerini hakk\u0131nda son tarihe uymalar\u0131 ve d\u00fczenlemede olan de\u011fi\u015fiklikler hakk\u0131nda g\u00fcncel bilgiye sahip olmalar\u0131 ve \u015firket i\u00e7i finansal ve vergi beyanname i\u015flemleri etkili k\u0131lmalar\u0131 temel bir gereksinim.<\/span><\/p>\n<h2><b>Sonu\u00e7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Macar \u015firketler hukuku \u015firketlere AB uyumlu d\u00fczenlemelerine ve yerli te\u015fviklere dayanarak sa\u011flam ve \u015feffaf yasal \u00e7er\u00e7eve sa\u011flamaktad\u0131r. Farkl\u0131 i\u015f yap\u0131lar\u0131n var olmas\u0131, kolayla\u015ft\u0131r\u0131lm\u0131\u015f\u00a0 \u015firket kurumu, i\u015flem ve yat\u0131r\u0131mc\u0131 dostu kurallar Macaristan\u2019\u0131 \u00f6zellikle Budape\u015fte\u2019yi hem giri\u015fimciler, hem kurumlar i\u00e7in de cazip bir hedef k\u0131lmaktad\u0131r.<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n        <\/div>\n<!--\/themify_builder_content-->","protected":false},"excerpt":{"rendered":"<p>Macaristan \u015eirketler Hukukuna g\u00f6zetim Macaristan \u015firketler hukuku i\u015fletmelere ve hissedarlara a\u00e7\u0131kl\u0131k, hukuki bak\u0131m\u0131ndan eminlik ve korunma a\u00e7\u0131s\u0131ndan kapsaml\u0131 \u00e7er\u00e7eve sa\u011flamaktad\u0131r. Macaristan medeni hukuku (2013\/V yasa) ve ba\u015fka \u00f6zel mevzuat (\u015eirketler yasas\u0131 gibi) taraf\u0131ndan y\u00f6neltilen \u015firketler hukuku Avrupa Birli\u011fi\u2019nin y\u00f6netmenli\u011fi ile uyumlu olarak Macaristan\u2019i yerel ve ulusal \u015firketler i\u00e7in cazip bir yer k\u0131lmaktad\u0131r. Macar \u015firketlerin hukukunun [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6855","page","type-page","status-publish","hentry","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Macaristan \u015eirketler Hukukuna g\u00f6zetim - FirmaX Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-sirketler-hukukuna-gozetim\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Macaristan \u015eirketler Hukukuna g\u00f6zetim\" \/>\n<meta property=\"og:description\" content=\"Macaristan \u015eirketler Hukukuna g\u00f6zetim Macaristan \u015firketler hukuku i\u015fletmelere ve hissedarlara a\u00e7\u0131kl\u0131k, hukuki bak\u0131m\u0131ndan eminlik ve korunma a\u00e7\u0131s\u0131ndan kapsaml\u0131 \u00e7er\u00e7eve sa\u011flamaktad\u0131r. Macaristan medeni hukuku (2013\/V yasa) ve ba\u015fka \u00f6zel mevzuat (\u015eirketler yasas\u0131 gibi) taraf\u0131ndan y\u00f6neltilen \u015firketler hukuku Avrupa Birli\u011fi\u2019nin y\u00f6netmenli\u011fi ile uyumlu olarak Macaristan\u2019i yerel ve ulusal \u015firketler i\u00e7in cazip bir yer k\u0131lmaktad\u0131r. 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Macaristan medeni hukuku (2013\/V yasa) ve ba\u015fka \u00f6zel mevzuat (\u015eirketler yasas\u0131 gibi) taraf\u0131ndan y\u00f6neltilen \u015firketler hukuku Avrupa Birli\u011fi\u2019nin y\u00f6netmenli\u011fi ile uyumlu olarak Macaristan\u2019i yerel ve ulusal \u015firketler i\u00e7in cazip bir yer k\u0131lmaktad\u0131r. 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