{"id":17263,"date":"2023-11-02T12:23:04","date_gmt":"2023-11-02T12:23:04","guid":{"rendered":"https:\/\/www.pieravukatlik.com\/?p=17263"},"modified":"2023-11-02T13:29:51","modified_gmt":"2023-11-02T13:29:51","slug":"gizli-ortaklik","status":"publish","type":"post","link":"https:\/\/www.pieravukatlik.com\/en\/blog-yazilari\/gizli-ortaklik\/","title":{"rendered":"G\u0130ZL\u0130 ORTAKLIK \/ G\u0130ZL\u0130 ORTAKLIK S\u00d6ZLE\u015eMELER\u0130"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u0130&ccedil;indekiler<\/p><ul class=\"toc_list\"><li><a href=\"#Adi_Ortaklik\">Adi Ortakl\u0131k<\/a><\/li><li><a href=\"#Ic_Ortaklik\">\u0130\u00e7 Ortakl\u0131k<\/a><\/li><li><a href=\"#Gizli_Ortaklik\">Gizli Ortakl\u0131k<\/a><\/li><li><a href=\"#Gizli_Ortagin_Sorumlulugu\">Gizli Orta\u011f\u0131n Sorumlulu\u011fu<\/a><\/li><\/ul><\/div>\n\n<p class=\"has-medium-font-size\">Bu yaz\u0131m\u0131zda Gizli Ortakl\u0131k \/ Gizli Ortakl\u0131k S\u00f6zle\u015fmeleri kavramlar\u0131n\u0131 daha iyi anlayabilmek amac\u0131yla \u00f6ncelikle adi ortakl\u0131k ve i\u00e7 ortakl\u0131k kavramlar\u0131n\u0131 a\u00e7\u0131klayaca\u011f\u0131z. Daha sonra gizli orta\u011f\u0131n sorumluluklar\u0131ndan yarg\u0131tay kararlar\u0131 e\u015fli\u011finde bahsedece\u011fiz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"Adi_Ortaklik\">Adi Ortakl\u0131k<\/span><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6098.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">TBK.<\/a> 620\/1\u2019e g\u00f6re, \u201cAdi ortakl\u0131k s\u00f6zle\u015fmesi, iki ya da daha fazla ki\u015finin emeklerini ve mallar\u0131n\u0131 ortak bir amaca eri\u015fmek \u00fczere birle\u015ftirmeyi \u00fcstlendikleri s\u00f6zle\u015fmedir.\u201d Dikkat edilecek olursa bu tan\u0131m asl\u0131nda ortakl\u0131k s\u00f6zle\u015fmesinin genel tan\u0131m\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Adi ortakl\u0131k, ki\u015fisellik \u00f6gelerine g\u00f6re \u015fekillenmi\u015f, ortakl\u0131k haklar\u0131n\u0131n ve yap\u0131s\u0131n\u0131n sermayeye dayal\u0131 olarak de\u011fil, ortaklar\u0131n ki\u015filiklerine ba\u011fl\u0131 bir tarzda bi\u00e7imlendi\u011fi, ortaklar\u0131n ortakl\u0131k bor\u00e7lar\u0131ndan b\u00fct\u00fcn malvarl\u0131klar\u0131yla, birinci derecede ve zincirleme sorumlu oldu\u011fu, her t\u00fcrl\u00fc iktisadi ve gayri iktisadi konu i\u00e7in herhangi bir \u015fekle ba\u011fl\u0131 olmaks\u0131z\u0131n kurulabilen veya olu\u015fabilen, bir ticari i\u015fletmesi \u015fart olmayan, t\u00fczel ki\u015fili\u011fi bulunmayan bir ortakl\u0131kt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"Ic_Ortaklik\">\u0130\u00e7 Ortakl\u0131k<\/span><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Adi ortakl\u0131\u011f\u0131n bir farkl\u0131 uygulamas\u0131 ise i\u00e7 ortakl\u0131kt\u0131r. Burada ortakl\u0131k d\u0131\u015far\u0131ya yans\u0131t\u0131lmamaktad\u0131r ve i\u015flemler sanki bir ortak taraf\u0131ndan tek ba\u015f\u0131na y\u00fcr\u00fct\u00fcl\u00fcyor gibi g\u00f6z\u00fckmektedir. D\u0131\u015f ili\u015fkiye bir ortakl\u0131k olarak \u00e7\u0131kmayan; i\u015flemlerde bulunan ki\u015finin (aktif ortak) kendi ad\u0131na faaliyette bulundu\u011fu, di\u011ferinin (i\u00e7 ortak) kar ve belli s\u0131n\u0131rlar i\u00e7inde y\u00f6netim ve inceleme haklar\u0131na sahip oldu\u011fu, koydu\u011fu sermayenin aktif orta\u011f\u0131n malvarl\u0131\u011f\u0131 haline geldi\u011fi, affectio societatis (t\u00fcm ortaklar\u0131n \u015firket faaliyetlerine e\u015fit ve faal olarak kat\u0131lmalar\u0131) unsurunu klasik anlamda i\u00e7ermeyen ortakl\u0131kt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"Gizli_Ortaklik\">Gizli Ortakl\u0131k<\/span><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u0130\u00e7 ortakl\u0131\u011f\u0131n bir alt t\u00fcr\u00fc gizli ortakl\u0131kt\u0131r. T\u00fcrk hukukunda gizli ortakl\u0131k, i\u00e7 ortakl\u0131k kavramlar\u0131 i\u00e7 i\u00e7e ve e\u015f anlaml\u0131 olarak kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bu ortakl\u0131k t\u00fcr\u00fcnde ortakl\u0131k d\u0131\u015fa d\u00f6n\u00fck olmay\u0131p 3. Ki\u015filer bu ortakl\u0131ktan haberdar de\u011fildir.&nbsp; \u0130\u00e7 ortakl\u0131k \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 aktif orta\u011f\u0131n i\u015flemlerde bulundu\u011fu di\u011fer orta\u011f\u0131n ise inceleme, y\u00f6netim ve kar haklar\u0131na sahip oldu\u011fu bir otakl\u0131kt\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Ortakl\u0131k d\u0131\u015f\u0131 ki\u015filerin, ortakl\u0131ktaki bu gizli ili\u015fkiyi ispatlamalar\u0131 halinde dahi adi ortakl\u0131k h\u00fck\u00fcmlerine dayanarak i\u00e7 orta\u011fa ba\u015fvuramazlar. \u0130\u00e7 orta\u011f\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, ortakl\u0131k s\u00f6zle\u015fmesi veya kanuna g\u00f6re aktif orta\u011fa kar\u015f\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bunun yan\u0131 s\u0131ra, ortaklar aras\u0131ndaki i\u00e7 ortakl\u0131\u011f\u0131n gizli kal\u0131p kalmamas\u0131n\u0131n bir ba\u015fka deyi\u015f ile \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan b\u00f6yle bir ili\u015fkin varl\u0131\u011f\u0131n\u0131n bilinmesi, i\u00e7 ortakl\u0131\u011f\u0131n d\u0131\u015f ortakl\u0131k olarak varsay\u0131lmas\u0131n\u0131 gerektirmeyecektir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u0130\u00e7 ortakl\u0131k ve gizli ortakl\u0131k bir adi ortakl\u0131k t\u00fcr\u00fc olmalar\u0131 sebebiyle fesihlerine ili\u015fkin de adi ortakl\u0131\u011f\u0131n feshine ili\u015fkin h\u00fck\u00fcmler uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Gizli ortakl\u0131\u011f\u0131n daha net anla\u015f\u0131labilmesi i\u00e7in ticaretle u\u011fra\u015fmas\u0131 yasak olan bir ki\u015finin ortakl\u0131k kurarak ticaret yasa\u011f\u0131n\u0131 a\u015fmaya \u00e7al\u0131\u015fmas\u0131 \u00f6rne\u011fi verilebilir. Fakat alacakl\u0131, gizli bir ortakl\u0131\u011f\u0131n varl\u0131\u011f\u0131n\u0131 ispat etse d\u00e2hi, alacakl\u0131n\u0131n gizli orta\u011f\u0131n mal varl\u0131\u011f\u0131na ba\u015fvurmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Gizli ortak, gizli ortakl\u0131k s\u00f6zle\u015fmesinden kaynaklanan haklar\u0131n\u0131 ortakl\u0131ktan talep edebilir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Nitekim Yarg\u0131tay&nbsp;3. Hukuk Dairesi&nbsp;16.12.2019 tarihli 2019\/3786 E., 2019\/10110 K. Say\u0131l\u0131 Kar\u0131nda ;<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u201cTaraflar aras\u0131ndaki &#8220;i\u00e7&nbsp;ortakl\u0131k&nbsp;&#8221; nedeniyle, taraflar\u0131n birbirine kar\u015f\u0131&nbsp;adi ortakl\u0131ktan&nbsp;do\u011fan sorumluluklar\u0131 ve talep haklar\u0131 mevcut olup, davac\u0131, i\u015f bu davada, kar pay\u0131 alaca\u011f\u0131 isteminde bulunmu\u015ftur<strong>.<\/strong>&nbsp;Kar pay\u0131n\u0131n tahsili davas\u0131n\u0131n a\u00e7\u0131labilmesi i\u00e7in&nbsp;ortakl\u0131\u011f\u0131n sona ermesine gerek yoktur.&nbsp;Ortakl\u0131k&nbsp;sona erdikten sonra,&nbsp;ortakl\u0131\u011f\u0131n devam etti\u011fi s\u00fcreye ili\u015fkin olarak bu dava a\u00e7\u0131labilece\u011fi gibi,&nbsp;ortakl\u0131k&nbsp;sona ermeden \u00f6nce de bu davan\u0131n a\u00e7\u0131labilmesi olanakl\u0131d\u0131r.&nbsp;Ortakl\u0131k&nbsp;sona erdikten sonra ise, art\u0131k&nbsp;ortaklar\u0131n&nbsp;kar ve zarar\u0131 payla\u015ft\u0131rma y\u00fck\u00fcm\u00fc de ortadan kalkar. \u2026.&nbsp; taraflar aras\u0131nda d\u00fczenlenen 30\/06\/2011 tarihli yaz\u0131l\u0131 s\u00f6zle\u015fme ile&nbsp;adi ortakl\u0131k&nbsp;ili\u015fkisinin kuruldu\u011funun sabit oldu\u011fu, d\u0131\u015f ili\u015fkide ise davac\u0131n\u0131n&nbsp;gizli ortak&nbsp;olarak yer ald\u0131\u011f\u0131, s\u00f6zle\u015fme i\u00e7eri\u011finden ve t\u00fcm dosya kapsam\u0131ndan daval\u0131 \u015firketin idareci&nbsp;ortak&nbsp;oldu\u011fu, eldeki davan\u0131n kar pay\u0131 alaca\u011f\u0131 istemiyle a\u00e7\u0131ld\u0131\u011f\u0131, davac\u0131n\u0131n,&nbsp;ortakl\u0131\u011f\u0131n feshini istemeden elde edilen kardan pay\u0131n\u0131n \u00f6denmesini talep edebilece\u011fi, idareci&nbsp;orta\u011f\u0131n&nbsp;ortakl\u0131kla&nbsp;ilgili hesap vermekle y\u00fck\u00fcml\u00fc oldu\u011fu\u201d<\/p>\n\n\n\n<p class=\"has-medium-font-size\">diye belirterek gizli orta\u011f\u0131n s\u00f6zle\u015fmeden do\u011fan haklar\u0131n\u0131 talep edebilece\u011fini h\u00fckme ba\u011flam\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"Gizli_Ortagin_Sorumlulugu\">Gizli Orta\u011f\u0131n Sorumlulu\u011fu<\/span><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-medium-font-size\">Burada gizli orta\u011f\u0131n sorumlulu\u011fundan bahsederken a\u00e7\u0131kl\u0131k getirmeliyiz ki gizli ortak ve aktif ortak bu ortakl\u0131k kapsam\u0131nda birbirlerine ve ortakl\u0131\u011fa kar\u015f\u0131 e\u015fit \u015fekilde sorumludurlar. Nitekim Yarg\u0131tay 3. Hukuk Dairesi 06.02.2018 tarihli 2016\/21358 E., 2018\/805 K. Say\u0131l\u0131 karar\u0131nda gizli orta\u011f\u0131 di\u011fer ortak ile e\u015fit tutmu\u015ftur.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u201cTBK&#8217;nun kazan\u00e7 ve zarara kat\u0131lma ba\u015fl\u0131kl\u0131 623. maddesine g\u00f6re; &#8220;S\u00f6zle\u015fmede aksi kararla\u015ft\u0131r\u0131lmam\u0131\u015fsa, her orta\u011f\u0131n kazan\u00e7 ve zarardaki pay\u0131, kat\u0131l\u0131m pay\u0131n\u0131n de\u011ferine ve niteli\u011fine bak\u0131lmaks\u0131z\u0131n e\u015fittir. Somut olayda, ortakl\u0131k resmiyette daval\u0131 ad\u0131na olup, davac\u0131 gizli ortak oldu\u011fu, aksi iddia edilmedi\u011finden ortakl\u0131k hisselerinin e\u015fit oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Bu durumda dava konusu s\u00f6zle\u015fme a\u00e7\u0131s\u0131ndan taraflar e\u015fit konumda olup, birinin daha \u00fcst\u00fcn veya di\u011ferinin daha g\u00fc\u00e7s\u00fcz bir konumda oldu\u011funu s\u00f6ylemek m\u00fcmk\u00fcn de\u011fildir.\u2019\u2019<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Limited ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131 konusunda gizli orta\u011f\u0131n sorumlu tutulup tutulamayaca\u011f\u0131 da incelenmesi gerekmektedir. Normalde limited \u015firket ortaklar\u0131 yaln\u0131zca taahh\u00fct ettikleri esas sermaye paylar\u0131n\u0131 \u00f6demekle ve \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclen ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Gizli ortakl\u0131klarda ise aktif ortak \u015firket ad\u0131na yap\u0131lan t\u00fcm i\u015flemlerde gizli orta\u011f\u0131n aktif temsilcisi olarak kabul edilmekte ve gizli orta\u011f\u0131n \u015firket taraf\u0131ndan yap\u0131lan i\u015flemlerden dolay\u0131 herhangi bir sorumlulu\u011fu bulunmamaktad\u0131r. Dolay\u0131s\u0131yla, limited \u015firket ortaklar\u0131n\u0131n sorumlulu\u011fu gizli orta\u011f\u0131 kapsamamaktad\u0131r. Gizli ortak, yaln\u0131zca adi ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131ndan elbirli\u011fi m\u00fclkiyeti esas\u0131 uyar\u0131nca t\u00fcm malvarl\u0131\u011f\u0131 ile s\u0131n\u0131rs\u0131z ve m\u00fcteselsilen sorumlu olacakt\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Sonu\u00e7 olarak limited \u015firketlerde gizli ortakl\u0131\u011f\u0131n bulunmas\u0131 halinde Yarg\u0131tay i\u00e7tihatlar\u0131 ve doktrin uyar\u0131nca adi ortakl\u0131k olu\u015ftu\u011fu kabul edildi\u011finden, gizli ortaklar yaln\u0131zca adi ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131ndan sorumlu tutulabilecek olup limited \u015firketin bor\u00e7lar\u0131ndan dolay\u0131 adi ortakl\u0131\u011fa ba\u015fvurulmas\u0131 m\u00fcmk\u00fcn olmayacakt\u0131r.<br>Gizli ortakl\u0131k ile ilgili daha fazla bilgi almak i\u00e7in bize <a href=\"https:\/\/www.pieravukatlik.com\/iletisim\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/www.pieravukatlik.com\/iletisim\/\" rel=\"noreferrer noopener\">buradan <\/a>ula\u015fabilirsiniz.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130&ccedil;indekilerAdi Ortakl\u0131k\u0130\u00e7 Ortakl\u0131kGizli Ortakl\u0131kGizli Orta\u011f\u0131n Sorumlulu\u011fu Bu yaz\u0131m\u0131zda Gizli Ortakl\u0131k \/ Gizli Ortakl\u0131k S\u00f6zle\u015fmeleri kavramlar\u0131n\u0131 daha iyi anlayabilmek amac\u0131yla \u00f6ncelikle adi ortakl\u0131k ve i\u00e7 ortakl\u0131k kavramlar\u0131n\u0131 a\u00e7\u0131klayaca\u011f\u0131z. Daha sonra gizli orta\u011f\u0131n sorumluluklar\u0131ndan yarg\u0131tay kararlar\u0131 e\u015fli\u011finde bahsedece\u011fiz. Adi Ortakl\u0131k TBK. 620\/1\u2019e g\u00f6re, \u201cAdi ortakl\u0131k s\u00f6zle\u015fmesi, iki&#8230;<\/p>","protected":false},"author":2,"featured_media":17268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[76],"tags":[],"_links":{"self":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts\/17263"}],"collection":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/comments?post=17263"}],"version-history":[{"count":6,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts\/17263\/revisions"}],"predecessor-version":[{"id":17271,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts\/17263\/revisions\/17271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/media\/17268"}],"wp:attachment":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/media?parent=17263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/categories?post=17263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/tags?post=17263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}