{"id":69362,"date":"2025-05-14T14:41:43","date_gmt":"2025-05-14T14:41:43","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/"},"modified":"2026-09-16T15:11:43","modified_gmt":"2026-09-16T19:11:43","slug":"amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/","title":{"rendered":"ABD&#8217;de \u015eirket T\u00fcrleri: LLC, S Corp ve C Corp &#8212; 2027 \u0130\u00e7in Karar Rehberi"},"content":{"rendered":"<p>\u0130\u015finizi ABD\u2019ye ta\u015f\u0131mak, b\u00fcy\u00fck bir pazara eri\u015fim sa\u011flamas\u0131n\u0131n yan\u0131 s\u0131ra global rekabette de elinizi g\u00fc\u00e7lendirecek bir hamledir. Bug\u00fcn farkl\u0131 \u00f6l\u00e7ekte bir\u00e7ok i\u015fletme b\u00fcy\u00fcme planlar\u0131n\u0131n bir par\u00e7as\u0131 olarak Amerika\u2019da \u015firket kurarak \u00e7ok daha geni\u015f bir pazara eri\u015fmeyi hedefliyor. Amerika\u2019da \u015firket kurmaya karar verdi\u011finizde ise T\u00fcrkiye ile benzerlik g\u00f6sterse de farkl\u0131 \u015firket t\u00fcrleri aras\u0131ndan tercih yapmak zorlay\u0131c\u0131 olabilir. Gelin, ABD\u2019de en \u00e7ok tercih edilen LLC, C-Corporation ve S-Corporation \u015firket t\u00fcrlerine daha yak\u0131ndan bakal\u0131m.<\/p>\n<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> LLC, S Corp ve C Corp aras\u0131ndaki fark hukuki koruma de\u011fil <strong>vergilendirme bi\u00e7imidir<\/strong> &mdash; \u00fc\u00e7\u00fc de sahibin ki\u015fisel varl\u0131klar\u0131n\u0131 \u015firket bor\u00e7lar\u0131ndan ay\u0131r\u0131r. LLC varsay\u0131lan olarak ge\u00e7i\u015fli (pass-through) vergilenir ve net kazan\u00e7 serbest meslek vergisine tabidir. S Corp da ge\u00e7i\u015flidir ve makul maa\u015f ay\u0131rarak serbest meslek vergisini s\u0131n\u0131rlar, ancak <strong>ortaklar\u0131n\u0131n ABD mukimi olmas\u0131 \u015fartt\u0131r<\/strong> &mdash; bu yap\u0131 yabanc\u0131 giri\u015fimciye kapal\u0131d\u0131r. C Corp \u015firket d\u00fczeyinde %21 kurumlar vergisi \u00f6der ve k\u00e2r da\u011f\u0131t\u0131m\u0131nda ikinci kez vergilenir; buna kar\u015f\u0131l\u0131k yabanc\u0131 orta\u011fa ve d\u0131\u015f yat\u0131r\u0131ma a\u00e7\u0131k tek yap\u0131d\u0131r.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#ABDde_Sirket_Turleri_Neden_Onemlidir\" >ABD\u2019de \u015eirket T\u00fcrleri Neden \u00d6nemlidir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#LLC_Limited_Liability_Company_Nedir\" >LLC (Limited Liability Company) Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#C-Corp_Corporation_Nedir\" >C-Corp (Corporation) Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#S-Corp_Small_Corporation_Nedir\" >S-Corp (Small Corporation) Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#LLC_C-Corp_ve_S-Corp_Arasindaki_Temel_Farklar\" >LLC, C-Corp ve S-Corp Aras\u0131ndaki Temel Farklar<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Vergilendirme\" >Vergilendirme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Yatirimcilar_ve_Hissedarlar\" >Yat\u0131r\u0131mc\u0131lar ve Hissedarlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Yonetim_Yapisi\" >Y\u00f6netim Yap\u0131s\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Hangi_Sirket_Yapisi_Hangi_Durum_Icin_Uygun\" >Hangi \u015eirket Yap\u0131s\u0131 Hangi Durum \u0130\u00e7in Uygun?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#2027_icin_karar_hangi_yapi_hangi_durumda\" >2027 i\u00e7in karar: hangi yap\u0131, hangi durumda<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Karar_yolu\" >Karar yolu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Yabanci_ortak_icin_C_Corporationin_gercek_maliyeti\" >Yabanc\u0131 ortak i\u00e7in C Corporation&#8217;\u0131n ger\u00e7ek maliyeti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#2027_icin_tarihler\" >2027 i\u00e7in tarihler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Sik_sorulan_sorular\" >S\u0131k sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Turkiyede_yasiyorum_LLCmi_S_Corporation_olarak_vergilendirebilir_miyim\" >T\u00fcrkiye&#8217;de ya\u015f\u0131yorum. LLC&#8217;mi S Corporation olarak vergilendirebilir miyim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#2027_icin_S_Corporation_secimini_ne_zaman_yapmaliyim\" >2027 i\u00e7in S Corporation se\u00e7imini ne zaman yapmal\u0131y\u0131m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#C_Corporationda_kar_dagitinca_toplam_vergi_ne_olur\" >C Corporation&#8217;da k\u00e2r da\u011f\u0131t\u0131nca toplam vergi ne olur<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Branch_profits_tax_beni_ilgilendirir_mi\" >Branch profits tax beni ilgilendirir mi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-turleri-llc-c-corp-ve-s-corp-karsilastirmasi\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"ABDde_Sirket_Turleri_Neden_Onemlidir\"><\/span>ABD\u2019de \u015eirket T\u00fcrleri Neden \u00d6nemlidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD\u2019de \u015firket kurmaya karar verdi\u011finizde atman\u0131z gereken en \u00f6nemli ad\u0131mlardan biri de do\u011fru \u015firket t\u00fcr\u00fcn\u00fc tercih etmektir. Se\u00e7ece\u011finiz \u015firket yap\u0131s\u0131, vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yan\u0131 s\u0131ra \u015firketinizin y\u00f6netim, hisse da\u011f\u0131t\u0131m\u0131 ve yat\u0131r\u0131m alma s\u00fcre\u00e7leri \u00fczerinde belirleyici olacakt\u0131r. Bu nedenle ger\u00e7ekle\u015ftirmek istedi\u011finiz faaliyetlere en uygun \u015firket yap\u0131s\u0131n\u0131 ilk a\u015famada se\u00e7erek hareket etmeniz zaman ve maliyet tasarrufu ba\u015fta olmak \u00fczere bir\u00e7ok avantaj sa\u011flayacakt\u0131r.<\/p>\n<p><a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/abd-sirket-turleri\/\">ABD\u2019de \u015firket t\u00fcrleri<\/a>, T\u00fcrkiye ve d\u00fcnyan\u0131n geri kalan\u0131yla benzer \u00f6zelliklere sahiptir. LLC olarak adland\u0131r\u0131lan limited \u015firketlerin yan\u0131 s\u0131ra Corporation olarak an\u0131lan anonim \u015firket t\u00fcrleri bulunur. Amerika&#8217;da &#8220;Corporation&#8221; terimi genel bir kavram olsa da, anonim \u015firketler tek bir t\u00fcrden ibaret de\u011fildir; belirgin farkl\u0131l\u0131klar\u0131 olan C-Corp ve S-Corp olarak ikiye ayr\u0131l\u0131r. En \u00e7ok tercih edilen bu \u015firket t\u00fcrlerinden ihtiya\u00e7lar\u0131n\u0131z ile \u00f6rt\u00fc\u015fen yap\u0131y\u0131 se\u00e7erek Amerika yolculu\u011funuza ad\u0131m atabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"LLC_Limited_Liability_Company_Nedir\"><\/span>LLC (Limited Liability Company) Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD\u2019de \u015firket kurmak isteyenler taraf\u0131ndan en \u00e7ok tercih edilen \u015firket t\u00fcrlerinden biri LLC\u2019dir. A\u00e7\u0131l\u0131m\u0131 \u201cLimited Liability Company\u201d olan\u00a0<a href=\"https:\/\/www.manaycpa.com\/tr\/llc-limited-liability-company-nedir-llc-sirket-ne-demek\/\">LLC \u015firketler<\/a>, T\u00fcrkiye\u2019deki limited \u015firketler ile benzer \u00f6zellikler ta\u015f\u0131r. LLC \u015firketlerin kurulu\u015fu i\u00e7in ABD vatanda\u015f\u0131 olma ya da oturum veya \u00e7al\u0131\u015fma iznine sahip olma gibi gereklilikler aranmaz. Bu ve di\u011fer pek \u00e7ok avantaj\u0131 nedeniyle i\u015fini globale ta\u015f\u0131mak isteyen giri\u015fimciler ve i\u015fletme sahipleri taraf\u0131ndan tercih edilir. Kurulu\u015fu olduk\u00e7a basit olan LLC\u2019ler ayn\u0131 zamanda d\u00fc\u015f\u00fck maliyetlere sahiptir.<\/p>\n<p>Bir veya daha fazla ki\u015finin ortakl\u0131\u011f\u0131 ile kurulabilen LLC\u2019lerde hissedarlar, \u015firketin bor\u00e7lar\u0131 s\u00f6z konusu oldu\u011funda \u015fahsi mal varl\u0131klar\u0131 ile sorumlu de\u011fildirler<sup>[1]<\/sup>. Limited \u015firketlerin bir di\u011fer \u00f6ne \u00e7\u0131kan avantaj\u0131 ise vergi y\u00fck\u00fcml\u00fcl\u00fckleri konusundad\u0131r. Hissedarlar\u0131n k\u00e2r pay\u0131ndan elde ettikleri gelirler kurum d\u00fczeyinde de\u011fil, bireysel olarak vergilendirilir. LLC\u2019lerde \u00e7ifte vergilendirme s\u00f6z konusu de\u011fildir.<\/p>\n<p>LLC \u015firketlerin avantajlar\u0131:<\/p>\n<ul>\n<li>D\u00fcnyan\u0131n herhangi bir yerinden ABD\u2019de LLC \u015firket kurabilirsiniz.<\/li>\n<li>LLC, ticari olarak itibar g\u00f6ren \u015firket t\u00fcrlerinden biridir.<\/li>\n<li>\u015eirketin bor\u00e7 ve y\u00fck\u00fcml\u00fcl\u00fcklerinden t\u00fcm ortaklar, \u015firkete yat\u0131rd\u0131klar\u0131 sermaye kadar sorumludur. Ki\u015fisel mal varl\u0131\u011f\u0131 riske edilmez.<\/li>\n<li>Kazan\u00e7lar ki\u015fisel gelir olarak beyan edilir ve vergilenir. \u00c7ifte vergilendirme uygulanmaz.<\/li>\n<\/ul>\n<p>LLC \u015firketlerin dezavantajlar\u0131:<\/p>\n<ul>\n<li>LLC\u00a0\u015firketler ortakl\u0131 yap\u0131ya imkan tan\u0131r. Ancak ortak say\u0131s\u0131n\u0131n artt\u0131\u011f\u0131 durumlarda y\u00f6netim s\u00fcre\u00e7leri karma\u015f\u0131kla\u015fabilir.<\/li>\n<li>LLC\u2019ler i\u00e7in uygulanan vergi ve \u00fccretler eyaletlere g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Maliyetler a\u00e7\u0131s\u0131ndan en avantajl\u0131 eyaleti tercih etmeye dikkat etmelisiniz.<\/li>\n<li>Amac\u0131n\u0131z yat\u0131r\u0131m almak veya \u015firketinizi halka arz etmek ise LLC sizin i\u00e7in uygun se\u00e7enek olmayabilir. LCC \u015firketlerde hisse senedi yerine membership interest s\u00f6z konusudur. Bu da yat\u0131r\u0131mc\u0131lar\u0131n genellikle tercih etti\u011fi bir se\u00e7enek de\u011fildir.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"C-Corp_Corporation_Nedir\"><\/span>C-Corp (Corporation) Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD\u2019de tercih edebilece\u011finiz bir ba\u015fka yayg\u0131n \u015firket t\u00fcr\u00fc de C-Corporation\u2019d\u0131r. Bir t\u00fcr anonim \u015firket olan C-Corp\u2019lar \u00f6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketler i\u00e7in ideal bir se\u00e7enektir. C-Corporation\u2019da \u015firket hissedarlar\u0131 olas\u0131 bor\u00e7 ve yasal y\u00fck\u00fcml\u00fcl\u00fcklerden \u015fahsi olarak sorumlu de\u011fildir. Kurulan \u015firket tamamen ayr\u0131 bir t\u00fczel ki\u015filiktir. Bu bir\u00e7ok a\u00e7\u0131dan avantaj sa\u011flasa da ayn\u0131 zamanda \u015firketin ayr\u0131ca vergilendirilece\u011fi anlam\u0131na da gelir. \u015eirket taraf\u0131ndan \u00f6denen kurumlar vergisinin yan\u0131 s\u0131ra hissedarlar ald\u0131klar\u0131 k\u00e2r pay\u0131 \u00fczerinden bireysel gelir vergisi de \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<sup>[2]<\/sup><\/p>\n<p>\u00c7ifte vergilendirme sorununa ra\u011fmen C-Corp, yat\u0131r\u0131m alan ve \u015firketini halka arz etmeyi d\u00fc\u015f\u00fcnen \u015firketler i\u00e7in en do\u011fru se\u00e7eneklerden biridir. C-Corp kurulumu i\u00e7in ABD vatanda\u015f\u0131 olman\u0131za gerek yoktur. Ki\u015filerden ba\u011f\u0131ms\u0131z bir yap\u0131 oldu\u011fundan hisselerin el de\u011fi\u015ftirmesi gibi durumlardan \u015firketin varl\u0131\u011f\u0131 etkilenmez.<\/p>\n<p>C-Corp \u015eirketlerin Avantajlar\u0131:<\/p>\n<ul>\n<li>Tek ki\u015fi taraf\u0131ndan kurulabilir.<\/li>\n<li>\u015eirket ortaklar\u0131 \u015fah\u0131s veya t\u00fczel ki\u015fi olabilir. Ayn\u0131 zamanda ortak ve hissedarlar i\u00e7in ABD vatanda\u015f\u0131 olma \u015fart\u0131 aranmaz.<\/li>\n<li>Hissedar say\u0131s\u0131nda herhangi bir k\u0131s\u0131tlama yoktur.<\/li>\n<li>\u015eirket ortaklar\u0131, \u015firketin bor\u00e7lar\u0131ndan ki\u015fisel olarak sorumlu de\u011fildir.<\/li>\n<li>Ortakl\u0131 yap\u0131ya ve dolay\u0131s\u0131yla yat\u0131r\u0131m almaya uygun bir se\u00e7enektir.<\/li>\n<\/ul>\n<p>C-Corp \u015eirketlerin Dezavantajlar\u0131:<\/p>\n<ul>\n<li>Kurulu\u015fu zor ve maliyetlidir.<\/li>\n<li>Eyalet vergilerinin yan\u0131 s\u0131ra %21 oran\u0131nda\u00a0<a href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Amerikada_hangi_tur_vergiler_var\">federal kurumlar vergisi<\/a>\u00a0\u00f6denir.<\/li>\n<li>Hem kurumsal hem de bireysel vergilendirme uygulan\u0131r. Kurumlar vergisinin yan\u0131 s\u0131ra k\u00e2r da\u011f\u0131t\u0131m\u0131 sonucunda hissedarlar bireysel olarak da vergi \u00f6der.<\/li>\n<li>Y\u00fcr\u00fctme s\u00fcrecinde uyulmas\u0131 gereken bir\u00e7ok yasal d\u00fczenleme vard\u0131r.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"S-Corp_Small_Corporation_Nedir\"><\/span>S-Corp (Small Corporation) Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tercih edilebilecek \u015firket t\u00fcrlerinden olan S-Corporation ise Amerika\u2019da kurabilece\u011finiz anonim \u015firket t\u00fcrlerinden bir di\u011feridir. Her ne kadar C-Corp ile benzerlikler ta\u015f\u0131sa da S-Corp daha \u00e7ok k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in uygundur. S-Corp&#8217;un en b\u00fcy\u00fck k\u0131s\u0131t\u0131 ortakl\u0131k yap\u0131s\u0131ndad\u0131r: IRC &sect;1361(b)(1)(C) uyar\u0131nca <strong>ABD mukimi olmayan bir yabanc\u0131 (nonresident alien) S Corporation orta\u011f\u0131 olamaz<\/strong> ve b\u00f6yle bir ki\u015finin do\u011frudan hisse edinmesi mevcut se\u00e7imi sona erdirebilir. Buradaki \u00f6l\u00e7\u00fct vatanda\u015fl\u0131k de\u011fil <em>vergisel mukimliktir<\/em>: ye\u015fil kart sahibi ya da maddi varl\u0131k testini ge\u00e7en bir ki\u015fi ABD mukimi say\u0131l\u0131r ve ortak olabilir. T\u00fcrkiye&#8217;de ya\u015fayan ve ABD mukimi olmayan bir giri\u015fimci i\u00e7in ise bu kap\u0131 kapal\u0131d\u0131r.<\/p>\n<p>S-Corp kurabilmek i\u00e7in gereklilikleri sa\u011fl\u0131yorsan\u0131z vergi avantajlar\u0131 ile C-Corp\u2019lara iyi bir alternatiftir. \u015eirket kar\u0131 \u00fczerinden \u201cpass-through\u201d sayesinde sadece bireysel gelir vergisi \u00f6denir. Hissedarlar\u0131n s\u0131n\u0131rl\u0131 sorumlulu\u011fa sahip oldu\u011fu S-Corp\u2019larda maksimum 100 hissedar<sup>[3]<\/sup>\u00a0bulunabilir. Ayn\u0131 zamanda hissedarlar\u0131n ABD vatanda\u015f\u0131 veya kal\u0131c\u0131 oturum iznine sahip olmas\u0131 gerekir.<\/p>\n<p>S-Corp \u015eirketlerin Avantajlar\u0131:<\/p>\n<ul>\n<li>K\u00e2r da\u011f\u0131t\u0131m\u0131nda \u015firket hissedarlar\u0131 ki\u015fisel olarak vergilendirilir. \u00c7ifte vergilendirme yoktur.<\/li>\n<li>\u015eirket ortaklar\u0131, \u015firketin zararlar\u0131ndan ki\u015fisel olarak sorumlu tutulmaz.<\/li>\n<\/ul>\n<p>S-Corp \u015eirketlerin Dezavantajlar\u0131:<\/p>\n<ul>\n<li>Kurulu\u015f a\u015famas\u0131 zor ve maliyetlidir.<\/li>\n<li>En fazla 100 orta\u011fa izin verilir.<\/li>\n<li>Tek t\u00fcr hisse senedi s\u0131n\u0131f\u0131 olu\u015fturulabilir.<\/li>\n<li>S-Corp kurucular\u0131 ve hissedarlar\u0131 ABD vatanda\u015f\u0131 olmas\u0131 veya oturum iznine sahip olmas\u0131 gerekir.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"LLC_C-Corp_ve_S-Corp_Arasindaki_Temel_Farklar\"><\/span>LLC, C-Corp ve S-Corp Aras\u0131ndaki Temel Farklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kur\/\">Amerika\u2019da \u015firket kurma<\/a> s\u00fcrecinde hangi t\u00fcr \u015firket yap\u0131s\u0131n\u0131 tercih edece\u011finiz konusunda karars\u0131z kalabilirsiniz. LCC, C-Corp ve S-Corp \u015firket t\u00fcrleri aras\u0131nda birinin di\u011ferinden daha avantajl\u0131 olmas\u0131 tamamen ihtiya\u00e7lar\u0131n\u0131za g\u00f6re belirlenir. \u015eirket kurulu\u015fundaki amac\u0131n\u0131z, gelecek hedefleriniz gibi pek \u00e7ok etken karar verme s\u00fcrecinde etkili olacakt\u0131r. Gelin, karar vermenize yard\u0131mc\u0131 olmas\u0131 ad\u0131na LLC, C-Corp ve S-Corp kar\u015f\u0131la\u015ft\u0131rmas\u0131 \u00fczerinden aralar\u0131ndaki temel farklara yak\u0131ndan bakal\u0131m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vergilendirme\"><\/span>Vergilendirme<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>LLC, C-Corp ve S-Corp \u015firket t\u00fcrlerinin birbirinden ayr\u0131ld\u0131\u011f\u0131 en \u00f6nemli nokta vergilendirme sistemidir. LLC ve S-Corp \u015firketler i\u00e7in vergilendirme sistemi \u00e7ok daha avantajl\u0131d\u0131r. Bu t\u00fcrden \u015firketler i\u00e7in pass-through olarak adland\u0131r\u0131lan ge\u00e7i\u015fli vergilendirme sistemi uygulan\u0131r. \u015eirketin elde etti\u011fi karlar, hissedarlar kendi paylar\u0131 kadar bireysel gelir vergisi \u00f6der. C-Corp t\u00fcr\u00fcndeki \u015firketler i\u00e7in ise sabit federal <a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/kurumlar-vergisi-corporate-tax-rate\/\">kurumlar vergisi<\/a> ve ayn\u0131 zamanda k\u00e2r da\u011f\u0131t\u0131m\u0131nda hissedarlar\u0131n \u00f6dedi\u011fi bireysel gelir vergisi s\u00f6z konusudur. K\u0131sacas\u0131 C-Corp \u015firketler i\u00e7in \u00e7ifte vergilendirme uygulan\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yatirimcilar_ve_Hissedarlar\"><\/span>Yat\u0131r\u0131mc\u0131lar ve Hissedarlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>LLC ve corporation \u015firketler ortakl\u0131 yap\u0131ya imkan tan\u0131r. Ancak LLC ve S-Corp \u015firketler i\u00e7in ortakl\u0131k yap\u0131s\u0131 \u00e7ok daha k\u0131s\u0131tl\u0131d\u0131r. S-Corp \u015firketlerdeki en b\u00fcy\u00fck k\u0131s\u0131tlama hissedarlar\u0131n ABD vatanda\u015f\u0131 olmas\u0131 veya kal\u0131c\u0131 oturuma sahip olmas\u0131 gereklili\u011fidir. \u00dcstelik S-Crop \u015firketlerde maksimum 100 hissedara izin verilmesi de bir ba\u015fka dezavantajd\u0131r. C-Corp \u015firketler ise ortakl\u0131k a\u00e7\u0131s\u0131ndan en esnek \u015firket t\u00fcr\u00fcd\u00fcr. Hissedar say\u0131s\u0131nda bir s\u0131n\u0131rlaman\u0131n olmad\u0131\u011f\u0131 C-Corp\u2019larda ayn\u0131 zamanda hissedarlar\u0131n ABD vatanda\u015f\u0131 olma zorunlulu\u011fu da bulunmaz. Sermaye art\u0131r\u0131m\u0131, hisse devri gibi t\u00fcm s\u00fcre\u00e7ler olduk\u00e7a kolay bi\u00e7imde ger\u00e7ekle\u015ftirilebilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yonetim_Yapisi\"><\/span>Y\u00f6netim Yap\u0131s\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>LLC\u2019ler de y\u00f6netim yap\u0131s\u0131 \u00e7ok daha basittir. Do\u011frudan \u015firket sahipleri taraf\u0131ndan y\u00f6netilebilece\u011fi gibi y\u00f6neticilerin atanmas\u0131 da m\u00fcmk\u00fcnd\u00fcr. C-Corp ve S-Corp t\u00fcr\u00fcndeki \u015firketlerde ise y\u00f6netim yap\u0131s\u0131 \u00e7ok daha geli\u015fmi\u015ftir. Corporation\u2019larda hissedarlar taraf\u0131ndan olu\u015fturulan y\u00f6netim kurulunun yan\u0131 s\u0131ra atanm\u0131\u015f m\u00fcd\u00fcr veya m\u00fcd\u00fcrlerin bulunmas\u0131 gerekir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_Sirket_Yapisi_Hangi_Durum_Icin_Uygun\"><\/span>Hangi \u015eirket Yap\u0131s\u0131 Hangi Durum \u0130\u00e7in Uygun?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Hangi \u015firket yap\u0131s\u0131n\u0131n sizin i\u00e7in uygun oldu\u011funa karar vermek zor olabilir. Ancak her \u015firket t\u00fcr\u00fcn\u00fcn belirli avantaj ve dezavantajlar\u0131 onlar\u0131 baz\u0131 durumlar i\u00e7in ideal se\u00e7enek haline getirir. Sahip oldu\u011funuz sermayeden tutun ger\u00e7ekle\u015ftirece\u011finiz faaliyetler, kurulu\u015f i\u00e7in tercih etti\u011finiz eyalete kadar pek \u00e7ok etkeni g\u00f6z \u00f6n\u00fcnde bulundurarak karar vermelisiniz.<\/p>\n<p>LLC\u2019ler esnek yap\u0131da ve d\u00fc\u015f\u00fck maliyetli bir se\u00e7enek olmas\u0131 nedeniyle en \u00e7ok tercih edilen \u015firket yap\u0131lar\u0131ndan biridir. Kolay kurulabilir olmas\u0131n\u0131n yan\u0131 s\u0131ra vergi konusunda da olduk\u00e7a avantajl\u0131d\u0131r. \u0130\u015fini Amerika\u2019ya ta\u015f\u0131mak isteyenler i\u00e7in en ideal se\u00e7eneklerden biridir. \u00d6zellikle Amerika d\u0131\u015f\u0131nda ya\u015fayan giri\u015fimciler taraf\u0131ndan s\u0131kl\u0131kla tercih edilir.<\/p>\n<p>LLC ve C-Corp aras\u0131ndaki farklar s\u00f6z konusunda oldu\u011funda C-Corp\u2019lar\u0131n kurulu\u015f ve y\u00f6netim s\u00fcre\u00e7leri, LLC\u2019lere k\u0131yasla daha karma\u015f\u0131k ve maliyetli olmas\u0131 \u00f6n plana \u00e7\u0131kar. Genellikle orta ve b\u00fcy\u00fck i\u015fletmeler i\u00e7in uygun bir se\u00e7enektir. Birden fazla hissedar\u0131n s\u00f6z konusu oldu\u011fu yap\u0131lar i\u00e7in idealdir. Yat\u0131r\u0131m almay\u0131 d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z C-Corp sizin i\u00e7in do\u011fru se\u00e7enek olabilir. C-Corp\u2019lar s\u0131n\u0131rs\u0131z hissedara izin vermenin yan\u0131 s\u0131ra hisse sat\u0131\u015f\u0131 ve devri gibi s\u00fcre\u00e7leri de destekler. Amerika d\u0131\u015f\u0131nda konumlanan kurumsal yap\u0131daki \u015firketlerin Amerika pazar\u0131na ad\u0131m atmak i\u00e7in tercih edebilece\u011fi bir se\u00e7enektir.<\/p>\n<p>S-Corp\u2019lar ise C-Corp\u2019larla benzerlikler ta\u015f\u0131sa da \u00e7ok daha k\u0131s\u0131tl\u0131 bir yap\u0131d\u0131r. K\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in idealdir ve C-Corp\u2019lara k\u0131yasla birtak\u0131m vergi avantaj\u0131 sunar. Maksimum 100 hissedara izin verilmesi S-Corp\u2019lar\u0131n k\u0131s\u0131tlay\u0131c\u0131 \u00f6zelliklerinden biridir. Hissedarlar\u0131n ABD vatanda\u015f\u0131 veya kal\u0131c\u0131 oturum iznine sahip olmas\u0131 gibi gereklilikler ise S-Corp\u2019lar\u0131n bir di\u011fer eksi \u00f6zelli\u011fidir.<\/p>\n<p>T\u00fcrkiye\u2019de ya\u015fayan ve ABD vatanda\u015fl\u0131\u011f\u0131 veya oturum iznine sahip olmayan bir giri\u015fimciyseniz, LLC\u2019lerin d\u00fc\u015f\u00fck kurulu\u015f maliyetleri, kuruculara y\u00fckledi\u011fi sorumlulu\u011fun s\u0131n\u0131rl\u0131 olmas\u0131 ve vergilendirme s\u00fcrecinde sundu\u011fu avantajlar onlar\u0131 ideal bir se\u00e7enek yapar. Orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in ise Corporation yap\u0131s\u0131nda bir \u015firket kurmak daha do\u011fru olacakt\u0131r. Ortakl\u0131 yap\u0131ya daha uygun olan C-Corp\u2019lar yat\u0131r\u0131m almay\u0131 veya halka arz ger\u00e7ekle\u015ftirmeyi d\u00fc\u015f\u00fcnen \u015firketler taraf\u0131ndan tercih edilebilir. S-Corp\u2019lar\u0131n, ABD vatanda\u015f\u0131 veya oturum iznine sahip olma zorunlulu\u011fu, Amerika d\u0131\u015f\u0131nda bulunan ki\u015fi ve \u015firketler i\u00e7in bir se\u00e7enek olmas\u0131n\u0131 engeller. Ancak S-Corp i\u00e7in gerekli \u015fartlar\u0131 sa\u011fl\u0131yorsan\u0131z vergilendirme avantaj\u0131yla C-Corp\u2019lara kar\u015f\u0131 de\u011ferlendirmeniz gereken bir alternatiftir.<\/p>\n<p>S\u00f6z konusu yurt d\u0131\u015f\u0131nda \u00f6zellikle de ABD\u2019de \u015firket kurmak oldu\u011funda, yeterli bilgi birikimine sahip de\u011filseniz zorluk ya\u015faman\u0131z neredeyse ka\u00e7\u0131n\u0131lmazd\u0131r. \u0130htiya\u00e7lar\u0131n\u0131z\u0131 en iyi \u015fekilde anlayan Manay CPA, ABD ser\u00fcveninde \u015firket kurulu\u015fu, muhasebe ve <a href=\"https:\/\/www.manaycpa.com\/tr\/vergi-danismanligi\/\">vergi dan\u0131\u015fmanl\u0131\u011f\u0131<\/a> s\u00fcre\u00e7lerinde g\u00fcvenilir i\u015f orta\u011f\u0131n\u0131z olarak hizmet verir.\u00a0Amerika\u2019da \u015firketinizi kurmak ve uluslararas\u0131 vergi ve\u00a0muhasebe s\u00fcre\u00e7lerini \u015firketiniz i\u00e7in en avantajl\u0131 hale getirmek i\u00e7in Manay CPA ile ileti\u015fim kurun.<\/p>\n<p>Kaynak\u00e7a:<\/p>\n<ol start=\"1\">\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/s-corporations\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/s-corporations<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/forming-a-corporation\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/forming-a-corporation<\/a><\/li>\n<li><a href=\"https:\/\/www.sba.gov\/business-guide\/launch-your-business\/choose-business-structure\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.sba.gov\/business-guide\/launch-your-business\/choose-business-structure<\/a><\/li>\n<\/ol>\n<div>\n<p>[1]\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc<\/a><\/p>\n<\/div>\n<div>\n<p>[2]\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/forming-a-corporation\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/forming-a-corporation<\/a><\/p>\n<\/div>\n<div>\n<p>[3]\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/s-corporations\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/s-corporations<\/a><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"2027_icin_karar_hangi_yapi_hangi_durumda\"><\/span>2027 i\u00e7in karar: hangi yap\u0131, hangi durumda<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Soruyu ikiye ay\u0131rmak gerekir, \u00e7\u00fcnk\u00fc \u00e7o\u011fu ki\u015fi bunlar\u0131 birle\u015ftirip yanl\u0131\u015f cevaba var\u0131yor:<\/p>\n<ul>\n<li><strong>Hukuki olarak ne kuruyorsunuz?<\/strong> Eyalet kanunu alt\u0131nda LLC ya da corporation.<\/li>\n<li><strong>Vergisel olarak nas\u0131l s\u0131n\u0131fland\u0131r\u0131l\u0131yorsunuz?<\/strong> Disregarded, ortakl\u0131k, S Corporation veya C Corporation. Bu federal bir se\u00e7imdir ve b\u00fcy\u00fck \u00f6l\u00e7\u00fcde birinciden ba\u011f\u0131ms\u0131zd\u0131r.<\/li>\n<\/ul>\n<p>Bir LLC, hukuki yap\u0131s\u0131n\u0131 de\u011fi\u015ftirmeden S Corporation gibi vergilendirilmeyi se\u00e7ebilir. En s\u0131k kurdu\u011fumuz yap\u0131 budur: k\u00e2\u011f\u0131t \u00fczerinde LLC, beyannamede S Corporation. Dolay\u0131s\u0131yla as\u0131l karar vergi s\u0131n\u0131fland\u0131rmas\u0131d\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Karar_yolu\"><\/span>Karar yolu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>ABD mukimi de\u011fil misiniz?<\/strong> S Corporation se\u00e7ene\u011fi yok. Karar LLC ile C Corporation aras\u0131nda ve a\u015fa\u011f\u0131daki \u00e7\u0131k\u0131\u015f\/k\u00e2r aktarma sorular\u0131na bak\u0131larak verilir.<\/li>\n<li><strong>Kurumsal yat\u0131r\u0131m alacak veya \u015firketi satacak m\u0131s\u0131n\u0131z?<\/strong> C Corporation &#8212; ve m\u00fcmk\u00fcn oldu\u011funca <em>erken<\/em>. QSBS istisnas\u0131 (IRC &sect;1202) yaln\u0131zca C Corporation hissesinde i\u015fler ve s\u00fcre hisse ihrac\u0131nda ba\u015flar.<\/li>\n<li><strong>K\u00e2r\u0131n\u0131 her y\u0131l da\u011f\u0131tan, sahibinin i\u015fletti\u011fi bir i\u015fletme mi?<\/strong> LLC ile ba\u015flay\u0131n; k\u00e2r, makul bir maa\u015f\u0131n belirgin \u015fekilde \u00fczerine \u00e7\u0131kt\u0131\u011f\u0131nda S Corporation se\u00e7imini ekleyin.<\/li>\n<li><strong>K\u00e2r k\u00fc\u00e7\u00fck ya da d\u00fczensiz mi?<\/strong> LLC olarak kal\u0131n. S Corporation se\u00e7imi bordro, ayr\u0131 beyanname ve kay\u0131t maliyeti getirir; k\u00fc\u00e7\u00fck k\u00e2rda bu maliyet tasarrufu yer.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Yabanci_ortak_icin_C_Corporationin_gercek_maliyeti\"><\/span>Yabanc\u0131 ortak i\u00e7in C Corporation&#8217;\u0131n ger\u00e7ek maliyeti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD mukimi olmayan bir sahip i\u00e7in C Corporation \u00e7o\u011fu zaman tek uygulanabilir kurumsal yap\u0131d\u0131r; ama paray\u0131 d\u0131\u015far\u0131 \u00e7\u0131karman\u0131n bir bedeli vard\u0131r:<\/p>\n<table>\n<thead>\n<tr>\n<th>A\u015fama<\/th>\n<th>Vergi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u015eirket k\u00e2r\u0131<\/td>\n<td>Federal <strong>%21<\/strong> (IRC &sect;11(b)) &#8212; OBBBA bu oran\u0131 de\u011fi\u015ftirmedi<\/td>\n<\/tr>\n<tr>\n<td>Temett\u00fc olarak da\u011f\u0131t\u0131m<\/td>\n<td>Kural olarak <strong>%30<\/strong> stopaj (IRC &sect;&sect;871(a), 1441)<\/td>\n<\/tr>\n<tr>\n<td>Anla\u015fma uygulan\u0131rsa<\/td>\n<td>Oy hakk\u0131n\u0131n en az %10&#8217;una sahip T\u00fcrk \u015firketi i\u00e7in <strong>%15<\/strong>; di\u011fer hallerde <strong>%20<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0130ndirimli oran otomatik de\u011fildir: \u00f6demeyi yapana <strong>Form W-8BEN<\/strong> (ger\u00e7ek ki\u015fi) veya <strong>W-8BEN-E<\/strong> (\u015firket) verilmelidir. Ayr\u0131nt\u0131lar i\u00e7in <a href=\"\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/\">\u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131<\/a> yaz\u0131m\u0131za bak\u0131n.<\/p>\n<p>S\u0131k sorulan bir soruyu da netle\u015ftirelim: <strong>&sect;884 branch profits tax, yabanc\u0131 sahipli bir <em>yerli<\/em> \u015firkete uygulanmaz.<\/strong> Bu vergi, ABD&#8217;de ticari faaliyet y\u00fcr\u00fcten <em>yabanc\u0131<\/em> \u015firketler i\u00e7indir. Delaware&#8217;da kurdu\u011funuz bir C Corporation yerli \u015firkettir; yurt d\u0131\u015f\u0131ndan sahip olunmas\u0131 tek ba\u015f\u0131na branch profits tax do\u011furmaz.<\/p>\n<p>LLC taraf\u0131nda ise vergi, yap\u0131ya ve gelirin ABD ile fiilen ba\u011flant\u0131l\u0131 olup olmad\u0131\u011f\u0131na g\u00f6re belirlenir; her iki halde de <a href=\"\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/\">Form 5472<\/a> bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc g\u00fcndeme gelir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2027_icin_tarihler\"><\/span>2027 i\u00e7in tarihler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Tarih<\/th>\n<th>Ne olur<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2026 i\u00e7inde veya <strong>15 Mart 2027<\/strong>&#8217;ye kadar<\/td>\n<td>1 Ocak 2027&#8217;den ge\u00e7erli S Corporation se\u00e7imi i\u00e7in <strong>Form 2553<\/strong> (IRC &sect;1362(b)(1))<\/td>\n<\/tr>\n<tr>\n<td>3 Ekim 2026&#8217;dan itibaren<\/td>\n<td>1 Ocak 2027 y\u00fcr\u00fcrl\u00fck tarihli kurulu\u015f i\u00e7in en erken dosyalama (90 g\u00fcnl\u00fck pencereye tabi eyaletlerde)<\/td>\n<\/tr>\n<tr>\n<td>15 Mart 2027<\/td>\n<td>Form 1120-S ve Form 1065 beyannameleri<\/td>\n<\/tr>\n<tr>\n<td>15 Nisan 2027<\/td>\n<td>Form 1120 ve Form 5472<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Form 2553 s\u00fcresini ka\u00e7\u0131r\u0131rsan\u0131z yol tamamen kapanmaz: IRC &sect;1362(b)(5) makul sebep halinde ge\u00e7 se\u00e7imin zaman\u0131nda yap\u0131lm\u0131\u015f say\u0131lmas\u0131na izin verir ve <strong>Rev. Proc. 2013-30<\/strong> basitle\u015ftirilmi\u015f bir ba\u015fvuru yolu sunar &#8212; genel olarak ama\u00e7lanan y\u00fcr\u00fcrl\u00fck tarihinden itibaren \u00fc\u00e7 y\u0131l 75 g\u00fcn i\u00e7inde, makul sebep ve gerekli beyanlarla birlikte. Yine de bu bir plan de\u011fil, bir kurtarma yoludur.<\/p>\n<p>\u015eirketi y\u0131l sonunda kurup 1 Ocak 2027&#8217;de y\u00fcr\u00fcrl\u00fc\u011fe sokmak istiyorsan\u0131z ileri tarihli y\u00fcr\u00fcrl\u00fck takvimimize bak\u0131n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Turkiyede_yasiyorum_LLCmi_S_Corporation_olarak_vergilendirebilir_miyim\"><\/span>T\u00fcrkiye&#8217;de ya\u015f\u0131yorum. LLC&#8217;mi S Corporation olarak vergilendirebilir miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Do\u011frudan sahip oldu\u011funuz s\u00fcrece hay\u0131r. IRC &sect;1361(b)(1)(C), ABD mukimi olmayan bir yabanc\u0131n\u0131n S Corporation orta\u011f\u0131 olmas\u0131n\u0131 engeller ve do\u011frudan hisse edinimi mevcut bir se\u00e7imi sona erdirebilir. Ger\u00e7ek\u00e7i se\u00e7enekler, ortakl\u0131k ya da disregarded olarak vergilendirilen bir LLC ile C Corporation aras\u0131ndad\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2027_icin_S_Corporation_secimini_ne_zaman_yapmaliyim\"><\/span>2027 i\u00e7in S Corporation se\u00e7imini ne zaman yapmal\u0131y\u0131m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Takvim y\u0131l\u0131 esas\u0131na g\u00f6re \u00e7al\u0131\u015fan mevcut bir \u015firket i\u00e7in Form 2553, 2026 i\u00e7inde veya en ge\u00e7 15 Mart 2027&#8217;de verilmelidir. Ka\u00e7\u0131r\u0131l\u0131rsa IRC &sect;1362(b)(5) ve Rev. Proc. 2013-30 kapsam\u0131nda ge\u00e7 se\u00e7im kurtarma yolu bulunabilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"C_Corporationda_kar_dagitinca_toplam_vergi_ne_olur\"><\/span>C Corporation&#8217;da k\u00e2r da\u011f\u0131t\u0131nca toplam vergi ne olur<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u015eirket d\u00fczeyinde %21, ard\u0131ndan temett\u00fc \u00fczerinden yabanc\u0131 ortak i\u00e7in kural olarak %30 stopaj; anla\u015fma uygulan\u0131rsa %15 veya %20. \u0130ndirimli oran i\u00e7in \u00f6demeyi yapana W-8BEN ya da W-8BEN-E verilmesi gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Branch_profits_tax_beni_ilgilendirir_mi\"><\/span>Branch profits tax beni ilgilendirir mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Delaware, Wyoming veya Florida&#8217;da kurdu\u011funuz bir ABD \u015firketinin yabanc\u0131 orta\u011f\u0131ysan\u0131z hay\u0131r. IRC &sect;884 branch profits tax, ABD&#8217;de ticari faaliyet y\u00fcr\u00fcten yabanc\u0131 \u015firketler i\u00e7in ge\u00e7erlidir; yerli bir \u015firketin yabanc\u0131ya ait olmas\u0131 tek ba\u015f\u0131na bu vergiyi do\u011furmaz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yap\u0131 se\u00e7iminde en pahal\u0131 hata yanl\u0131\u015f yap\u0131y\u0131 se\u00e7mek de\u011fil, do\u011fru yap\u0131y\u0131 <strong>iki y\u0131l ge\u00e7<\/strong> se\u00e7mektir. De\u011fer yarat\u0131ld\u0131ktan sonra kurulan bir C Corporation yaln\u0131zca sonras\u0131n\u0131 korur; y\u00fcksek k\u00e2rl\u0131 bir y\u0131l ge\u00e7tikten sonra yap\u0131lan S Corporation se\u00e7imi o y\u0131l i\u00e7in hi\u00e7bir \u015fey sa\u011flamaz.<\/p>\n<p>2027 i\u00e7in karar veriyorsan\u0131z mart\u0131 beklemeyin. Manay CPA olarak kurulu\u015f, s\u0131n\u0131fland\u0131rma se\u00e7imi, bordro kurulumu ve yabanc\u0131 ortak bildirimlerini tek elden y\u00fcr\u00fct\u00fcyoruz &#8212; <a href=\"\/contact-us\/\">bize yaz\u0131n<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ABD mukimi olmayan bir yabanc\u0131 S Corporation orta\u011f\u0131 olamaz. QSBS C Corporation gerektirir. 2027 i\u00e7in S se\u00e7imi 15 Mart 2027&#8217;de doluyor. Hangi yap\u0131 hangi durumda mant\u0131kl\u0131.<\/p>\n","protected":false},"author":2,"featured_media":69363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=69362"}],"version-history":[{"count":6,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69362\/revisions"}],"predecessor-version":[{"id":83301,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69362\/revisions\/83301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69363"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}