{"id":72614,"date":"2026-03-10T16:32:32","date_gmt":"2026-03-10T20:32:32","guid":{"rendered":"https:\/\/www.manaycpa.com\/services\/sinirli-ortaklik-kurulusu\/"},"modified":"2026-05-26T17:35:36","modified_gmt":"2026-05-26T21:35:36","slug":"limited-partnership-kurulusu","status":"publish","type":"services","link":"https:\/\/www.manaycpa.com\/tr\/limited-partnership-kurulusu\/","title":{"rendered":"Limited Partnership Kurulu\u015fu"},"content":{"rendered":"<p><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"45\" height=\"46\" viewBox=\"0 0 45 46\" fill=\"none\"><g clip-path=\"url(#clip0_8384_13780)\"><path d=\"M4.03891 31.5593C3.89444 31.5054 3.77405 31.3712 3.67544 31.1545C3.57683 30.939 3.48167 30.5571 3.39223 30.0079C3.30165 29.4599 3.20305 28.6733 3.09527 27.6483C2.95195 26.3366 2.82582 25.3253 2.71804 24.6144C2.61026 23.9047 2.50248 23.3337 2.39471 22.9025C2.37751 22.7948 2.36719 22.687 2.36719 22.5792C2.36719 22.3636 2.40388 22.1206 2.47497 21.8511C2.60109 21.4555 2.76276 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22.6331C27.3753 23.8554 27.8019 24.8219 28.1883 25.5317C28.5747 26.2425 29.0195 26.8663 29.5229 27.4052C31.0868 29.023 32.7047 29.8325 34.3764 29.8325C35.0414 29.8325 35.7248 29.6972 36.4253 29.4278C38.2587 28.5827 40.201 26.9649 42.25 24.5743C43.4367 23.2626 44.245 22.6056 44.6773 22.6056C44.7667 22.6056 44.839 22.6331 44.8929 22.687C44.964 22.7409 45.0006 22.8223 45.0006 22.9301C45.0006 23.4334 44.2989 24.5307 42.8978 26.2196C41.0816 28.2869 39.1588 29.8153 37.127 30.8037C36.1926 31.1992 35.257 31.3964 34.3225 31.3964C32.5785 31.3964 30.8529 30.6959 29.1457 29.2936C28.3901 28.6469 27.7296 27.8512 27.1632 26.9064C26.5968 25.9628 25.9994 24.682 25.37 23.0642C24.6155 21.0692 23.931 20.0716 23.321 20.0716C23.2671 20.0716 23.2041 20.0808 23.1318 20.098C21.7468 20.5291 20.3181 21.9234 18.8448 24.2773C18.4492 24.9423 18.1339 25.464 17.9011 25.8412C17.6672 26.2185 17.4826 26.4982 17.3485 26.6771C17.2132 26.8571 17.0962 26.9741 16.9976 27.028C16.899 27.0818 16.7958 27.1185 16.688 27.1357H16.6066C16.3911 27.1357 16.1927 27.0727 16.0138 26.9465C15.8155 26.8032 15.6813 26.6049 15.6091 26.3538C15.5907 26.246 15.5369 25.8997 15.4474 25.315C15.3568 24.7313 15.2582 24.0526 15.1505 23.2786C14.5038 18.6946 13.8743 16.1778 13.2632 15.7284C13.1371 15.6034 12.9937 15.5392 12.8321 15.5392C12.7059 15.5392 12.5626 15.5759 12.4009 15.647C12.0593 15.8086 11.5823 16.2042 10.9723 16.8337C8.76169 18.9193 6.99022 22.9817 5.66018 29.0219C5.53405 29.5608 5.4171 30.0423 5.30932 30.4643C5.20154 30.8874 5.12014 31.143 5.06625 31.2325C4.90458 31.4847 4.68902 31.6097 4.41957 31.6097C4.29345 31.6097 4.16733 31.5925 4.04235 31.5558L4.03891 31.5593Z\" fill=\"white\"><\/path><path d=\"M42.1874 45.7849H0V0.784897H42.1874V18.6189H41.1704V1.80077H1.01587V44.7679H41.1704V32.9512H42.1874V45.7849Z\" fill=\"#FFB71B\"><\/path><\/g><defs><clipPath id=\"clip0_8384_13780\"><rect width=\"45\" height=\"45\" fill=\"white\" transform=\"translate(0 0.784897)\"><\/rect><\/clipPath><\/defs><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a role=\"button\"><br \/>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t\t\t\tPlan a Meeting<br \/>\n\t\t\t\t\t<\/a><\/p>\n<nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav>\n<h2>ABD&#8217;de Limited Partnership Kurun<\/h2>\n<p>\u0130ster gayrimenkul yat\u0131r\u0131mc\u0131lar\u0131yla sermaye birle\u015ftirin, ister aile servetini devredin ya da bir taraf\u0131n y\u00f6netip di\u011ferlerinin yat\u0131r\u0131m yapt\u0131\u011f\u0131 bir yap\u0131 kurun; Limited Partnership her orta\u011fa tam olarak ihtiya\u00e7 duydu\u011fu rol\u00fc ve korumay\u0131 sa\u011flar. Manay CPA, LP kurulu\u015funuzu yap\u0131 tasar\u0131m\u0131ndan tam uyuma kadar y\u00f6netir \u2014 yat\u0131r\u0131m arac\u0131n\u0131z sa\u011flam bir temelde ba\u015flar.<\/p>\n<p>\t\t\t\t\t\t\t\t<a href=\"#content\"><br \/>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t\t\t\tDaha Fazla<br \/>\n\t\t\t\t\t<\/a><\/p>\n<ul>\n<li>\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\tT\u00fcm 50 eyalette CPA y\u00f6netimli limited partnership kurulu\u015fu\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\tEIN, eyalet LP sertifikas\u0131 ve ortakl\u0131k s\u00f6zle\u015fmesi koordinasyonu dahil\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\tABD ve ABD d\u0131\u015f\u0131 uyruklu ki\u015filer i\u00e7in uygun\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<p>Garantili kalite ile sertifikal\u0131<\/p>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"458\" height=\"64\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/cobb-chamber.png\" alt=\"\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/cobb-chamber.png 458w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/cobb-chamber-300x42.png 300w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>\u00dccretsiz LP Dan\u0131\u015fmanl\u0131\u011f\u0131 Al\u0131n<\/h2>\n<p>T\u00fcm 50 eyalette CPA y\u00f6netimli partnership kurulu\u015fu. ABD ve uluslararas\u0131 giri\u015fimciler i\u00e7in.<\/p>\n<p>\t\t\tY\u0131ll\u0131k Deneyim<br \/>\n\t\t\t\t0<br \/>\n\t\t\t\t+<br \/>\n\t\t\tHizmet Verilen Dil<br \/>\n\t\t\t\t0<br \/>\n\t\t\tMutlu \u0130\u015fletme<br \/>\n\t\t\t\t0<br \/>\n\t\t\t\t+<br \/>\n\t\t\tEyalette Kapsama Alan\u0131<br \/>\n\t\t\t\t0<br \/>\n\t\t\t\t Eyalet<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"540\" height=\"500\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-Tax-services-7-1-1.png\" alt=\"\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-Tax-services-7-1-1.png 540w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-Tax-services-7-1-1-300x278.png 300w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>ABD&#8217;de Limited Partnership Nedir?<\/h2>\n<p data-path-to-node=\"0\">Limited Partnership (LP), m\u00fclkiyeti iki gruba b\u00f6lerek y\u00f6netimi yat\u0131r\u0131mdan ay\u0131ran stratejik bir i\u015f yap\u0131s\u0131d\u0131r: tam ki\u015fisel sorumlulu\u011fa sahip olarak operasyonlar\u0131 y\u00f6neten genel ortaklar ve yaln\u0131zca yat\u0131r\u0131mlar\u0131yla s\u0131n\u0131rl\u0131 sorumlulukla sermaye sa\u011flayan limited ortaklar. Bu yap\u0131, \u015firket d\u00fczeyinde federal gelir vergisinden ka\u00e7\u0131n\u0131r; k\u00e2r, zarar ve indirimleri do\u011frudan ortaklar\u0131n ki\u015fisel beyannamelerine aktar\u0131r. Bu da hem ABD hem de uluslararas\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in son derece vergi-etkin bir ara\u00e7 haline getirir. K\u00e2r da\u011f\u0131l\u0131mlar\u0131n\u0131, sorumluluk korumas\u0131n\u0131 ve ortak \u00e7\u0131k\u0131\u015flar\u0131n\u0131 optimize etmek titiz planlama gerektirdi\u011finden, \u00fc\u00e7 dilli CPA ekibimiz LP&#8217;nizin hem uyumlu hem de y\u00fcksek performansl\u0131 ba\u015flamas\u0131 i\u00e7in gereken uzman analizi ve yap\u0131sal tasar\u0131m\u0131 sa\u011flar.<\/p>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"490\" height=\"560\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/burcu-manay-2.png\" alt=\"\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/burcu-manay-2.png 490w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/burcu-manay-2-263x300.png 263w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Limited Partnership Sizin \u0130\u00e7in Do\u011fru Yap\u0131 m\u0131?<\/h2>\n<p>\t\t\t\t\t\t\t\t\t\t<a role=\"button\"><br \/>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<br \/>\n\t\t\t\t\t<\/a><\/p>\n<h2>ABD&#8217;de Limited Partnership&#8217;i Kimler Tercih Etmeli?<\/h2>\n<p>Limited partnership, bir taraf\u0131n y\u00f6netim uzmanl\u0131\u011f\u0131 ve operasyonel kapasite getirdi\u011fi, di\u011fer taraf\u0131n ise sermaye sa\u011flad\u0131\u011f\u0131 giri\u015fimler i\u00e7in do\u011fru yap\u0131d\u0131r \u2014 ve pasif yat\u0131r\u0131mc\u0131lar\u0131n operasyonel sorumluluktan korunmas\u0131n\u0131n en ba\u015f\u0131ndan itibaren \u00f6ncelik oldu\u011fu durumlarda idealdir.<\/p>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"521\" height=\"576\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400.webp\" alt=\"\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400.webp 521w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400-271x300.webp 271w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h3>\n\t\t\t\t\t\t\tGayrimenkul Sendikasyon\u00e7ular\u0131 ve Yat\u0131r\u0131m Gruplar\u0131<br \/>\n\t\t\t\t\t<\/h3>\n<p><p>Bir grup sermaye yat\u0131r\u0131mc\u0131s\u0131 ad\u0131na gayrimenkul al\u0131mlar\u0131n\u0131 tespit eden ve y\u00f6neten, getiri, amortisman avantajlar\u0131 ve sorumluluk korumas\u0131 isteyen ve g\u00fcnl\u00fck m\u00fclk y\u00f6netimine dahil olmak istemeyen operat\u00f6rler.<\/p>\n<\/p>\n<h3>\n\t\t\t\t\t\t\t\u00d6zel Yat\u0131r\u0131m Giri\u015fimleri<br \/>\n\t\t\t\t\t<\/h3>\n<p><p>D\u0131\u015f yat\u0131r\u0131mc\u0131lardan belirli bir proje veya devam eden bir giri\u015fim i\u00e7in sermaye toplayan, operat\u00f6r\u00fcn y\u00f6netti\u011fi, yat\u0131r\u0131mc\u0131lar\u0131n ise net getiri beklentileriyle pasif kat\u0131ld\u0131\u011f\u0131 giri\u015fimciler ve i\u015f operat\u00f6rleri.<\/p>\n<\/p>\n<h3>\n\t\t\t\t\t\t\tServet Transferi Planlayan Aile \u0130\u015fletmeleri<br \/>\n\t\t\t\t\t<\/h3>\n<p><p>Aile \u00fcyelerini m\u00fclkiyete kademeli olarak dahil etmek, i\u015f \u00e7\u0131karlar\u0131n\u0131 vergi avantajl\u0131 bir \u015fekilde devretmek ve ge\u00e7i\u015f s\u00fcrecinde operasyonel kontrolu korumak isteyen kurucu nesil sahipler.<\/p>\n<\/p>\n<h3>\n\t\t\t\t\t\t\tABD Piyasas\u0131na Giren Uluslararas\u0131 Yat\u0131r\u0131mc\u0131lar<br \/>\n\t\t\t\t\t<\/h3>\n<p><p>ABD merkezli bir limited partnership&#8217;e sermaye katk\u0131s\u0131nda bulunan ve ITIN, stopaj y\u00fc\u043a\u00fcml\u00fcl\u00fckler i ve FBAR raporlamas\u0131 dahil yabanc\u0131 ortak uyum gereksinimlerini kar\u015f\u0131layan bir yap\u0131ya ihtiya\u00e7 duyan ABD d\u0131\u015f\u0131 vatanda\u015flar.<\/p>\n<\/p>\n<h2>Ad\u0131mlar<\/h2>\n<h2>\u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/h2>\n<p data-path-to-node=\"3,0,0\">LP&#8217;nin sizin i\u00e7in do\u011fru yap\u0131 olup olmad\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in i\u015f hedeflerinizi, ortak rol\u00fcn\u00fcz\u00fc ve oturma izni durumunuzu analiz ediyoruz. \u0130\u015finize \u00f6zel net bir kurulu\u015f stratejisi olu\u015fturuyoruz.<\/p>\n<h2>Yap\u0131 ve S\u00f6zle\u015fme<\/h2>\n<p>K\u00e2r da\u011f\u0131t\u0131m\u0131ndan sermaye aktar\u0131m\u0131na kadar finansal mimarinizi tasarl\u0131yoruz. Ekibimiz, ortakl\u0131k s\u00f6zle\u015fmenizin vergi a\u00e7\u0131s\u0131ndan optimize edilmesi i\u00e7in CPA odakl\u0131 analizler sunuyor.<\/p>\n<h2>Tescil ve Uyum<\/h2>\n<p>Eyalet t\u00fczel ki\u015filik tescilleri, EIN temini ve kay\u0131tl\u0131 acente hizmetleri dahil t\u00fcm a\u011f\u0131r i\u015fleri y\u00fcr\u00fct\u00fcyoruz. Ayn\u0131 zamanda yabanc\u0131 uyum ve GP-LLC s\u0131ralamal\u0131 i\u015flemleri de y\u00f6netiyoruz.<\/p>\n<h2>Vergi Kurulumu ve Destek<\/h2>\n<p data-path-to-node=\"3,3,0\">Muhasebenizi, \u00e7eyreklik vergi takvimlerinizi ve y\u0131l sonu Form 1065\/K-1 dosyalamalar\u0131n\u0131z\u0131 y\u00f6netiyoruz. \u0130\u015fletmeniz b\u00fcy\u00fcd\u00fck\u00e7e, yeniden yap\u0131land\u0131rma ve yeni ortak kabuller i\u00e7in s\u00fcrekli dan\u0131\u015fmanl\u0131k hizmeti sunuyoruz.<\/p>\n<h3>ABD&#8217;de Limited Partnership&#8217;in Temel Avantajlar\u0131<\/h3>\n<h5>Federal Gelir Vergisinden Muafiyet<\/h5>\n<p data-path-to-node=\"1,0,0\">LP, federal d\u00fczeyde vergi \u00f6demeyen ge\u00e7i\u015f yapisi olarak k\u00e2r, zarar ve indirimleri ortaklar\u0131n ki\u015fisel beyannamelerine aktar\u0131r; t\u00fcm kaynaklar\u0131n\u0131z\u0131n vergi y\u00fck\u00fc yerine temel ama\u00e7lar\u0131n\u0131za y\u00f6nlenmesini sa\u011flar.<\/p>\n<h5>S\u0131n\u0131rl\u0131 Sorumluluk Korumas\u0131<\/h5>\n<p data-path-to-node=\"1,1,0\">Limited ortaklar, yat\u0131r\u0131mlar\u0131yla s\u0131n\u0131rl\u0131 sorumlulukla sermaye sa\u011flar ve ortakl\u0131\u011f\u0131n operasyonel borcu veya yasal y\u00fck\u00fcml\u00fcl\u00fcklerinden ki\u015fisel olarak sorumlu tutulmaz.<\/p>\n<h5>Vergi Avantajl\u0131 Ortak \u00c7\u0131k\u0131\u015f\u0131<\/h5>\n<p data-path-to-node=\"1,2,0\">Ortakl\u0131k yap\u0131s\u0131, ortak \u00e7\u0131k\u0131\u015flar\u0131n\u0131n, sermaye transferlerinin ve hissenin yeniden da\u011f\u0131t\u0131lmas\u0131n\u0131n vergi verimlili\u011fi g\u00f6zetilerek yap\u0131land\u0131r\u0131lmas\u0131na olanak tan\u0131r.<\/p>\n<h5>Genel Orta\u011f\u0131n Sorumluluk Y\u00f6netimi<\/h5>\n<p data-path-to-node=\"1,3,0\">Genel ortak, s\u0131n\u0131rs\u0131z ki\u015fisel sorumluluk ta\u015f\u0131d\u0131\u011f\u0131ndan, Manay CPA bu riski azaltmak i\u00e7in GP-LLC yap\u0131land\u0131rmas\u0131, sigorta stratejileri ve s\u00f6zle\u015fme korumalar\u0131n\u0131 tasarlar.<\/p>\n<h5>Esnek K\u00e2r Da\u011f\u0131t\u0131m\u0131<\/h5>\n<p data-path-to-node=\"1,4,0\">LP yap\u0131s\u0131, k\u00e2r ve kay\u0131p da\u011f\u0131t\u0131m\u0131n\u0131n s\u00f6zle\u015fme ile belirlenmesine izin vererek yat\u0131r\u0131mc\u0131 tercihleri ve vergi planlamasina uygun esnek finansal d\u00fczenlemeler sa\u011flar.<\/p>\n<h5>Uluslararas\u0131 Uyumluluk<\/h5>\n<p data-path-to-node=\"1,5,0\">LP yap\u0131s\u0131 ABD d\u0131\u015f\u0131 vatanda\u015flara uygundur; ITIN kayd\u0131, stopaj y\u00fck\u00fcml\u00fcl\u00fckleri ve FBAR gereksinimleri dahil yabanc\u0131 uyum ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layacak \u015fekilde yap\u0131land\u0131r\u0131labilir.<\/p>\n<h2>M\u00fc\u015fterilerimiz Ne Diyor?<\/h2>\n<p>Serbest \u00e7al\u0131\u015fanlardan e-ticaret sat\u0131c\u0131lar\u0131na ve k\u0131talararas\u0131 faaliyet g\u00f6steren uluslararas\u0131 giri\u015fimcilere kadar ger\u00e7ek m\u00fc\u015fteri ba\u015far\u0131 hik\u00e2yeleri.<\/p>\n\r\n    <div class=\"testimonial-carousel-wrapper\">\r\n      <div class=\"testimonial-carousel-items\">\r\n\r\n        \r\n          <div class=\"testimonial-content active\" data-company=\"yavuz-yildiz\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/yavuz-yildiz.png\" alt=\"Yavuz Yildiz\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Partnering with Manay CPA has ensured smooth accounting and tax operations while providing a solid foundation for our business growth. Their expertise simplifies complex regulations and supports us throughout the process. Working with such a dedicated team has been a privilege, and their solution-oriented approach adds significant value. These qualities are essential in a financial partner.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Yavuz Yildiz<\/strong>, Global Financial Control and Accounting Manager                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"yavuz-yildiz\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/yavuz-yildiz.png\" alt=\"Yavuz Y\u0131ld\u0131z\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <div class=\"container\">\n<div id=\"model-response-message-contentr_598d9247126abbf7\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">Manay CPA ile kurdu\u011fumuz ortakl\u0131k, i\u015fimizin b\u00fcy\u00fcmesi i\u00e7in sa\u011flam bir temel olu\u015ftururken muhasebe ve vergi s\u00fcre\u00e7lerimizin sorunsuz ilerlemesini sa\u011flad\u0131. Uzmanl\u0131klar\u0131, karma\u015f\u0131k d\u00fczenlemeleri anla\u015f\u0131l\u0131r k\u0131l\u0131yor ve t\u00fcm s\u00fcre\u00e7 boyunca bize rehberlik ediyor. B\u00f6ylesine \u00f6zverili bir ekiple \u00e7al\u0131\u015fmak b\u00fcy\u00fck bir ayr\u0131cal\u0131k; \u00e7\u00f6z\u00fcm odakl\u0131 yakla\u015f\u0131mlar\u0131 i\u015fimize \u00f6nemli bir de\u011fer kat\u0131yor. Bir finansal \u00e7\u00f6z\u00fcm orta\u011f\u0131nda aranan bu \u00f6zellikler, s\u00fcrd\u00fcr\u00fclebilir ba\u015far\u0131 i\u00e7in kritik bir \u00f6nem ta\u015f\u0131yor.<\/p>\n<\/div>\n<\/div>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Yavuz Y\u0131ld\u0131z<\/strong>, Global Finansal Kontrol ve Muhasebe M\u00fcd\u00fcr\u00fc                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"semih-susleyen\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/semih-susleyen.png\" alt=\"Semih Susleyen\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>With Manay CPA\u2019s guidance, we successfully manage all our processes in the United States. Their professional service approach and extensive industry knowledge provide significant value to our business.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Semih Susleyen<\/strong>, GM at Yurtbay Seramik USA, Inc.                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"semih-susleyen\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/semih-susleyen.png\" alt=\"Semih Susleyen\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <div class=\"container\">\n<div id=\"model-response-message-contentr_79389762880963f4\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">Manay CPA\u2019n\u0131n rehberli\u011fiyle, Amerika Birle\u015fik Devletleri\u2019ndeki t\u00fcm s\u00fcre\u00e7lerimizi ba\u015far\u0131yla y\u00fcr\u00fct\u00fcyoruz. Profesyonel hizmet yakla\u015f\u0131mlar\u0131 ve derin sekt\u00f6r bilgileri, i\u015fimize \u00f6nemli bir de\u011fer kat\u0131yor.<\/p>\n<\/div>\n<\/div>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Semih Susleyen<\/strong>, Yurtbay Seramik USA, Inc. Genel M\u00fcd\u00fcr\u00fc                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"noyan-alperen-idin\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/noyan-alperen.png\" alt=\"Noyan Alperen Idin\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Inc. has successfully rendered consultancy services to Dectopus Inc. for Monthly Bookkeeping, Corporate and Individual Tax &amp; Strategies and filings. Their extensive industry knowledge, expertise, and structured methodology have been instrumental in supporting our business objectives. Their professionalism and proactive engagement ensured seamless and productive collaboration. The services provided met our expectations, and we sincerely appreciate their valuable contributions to our project.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Noyan Alperen Idin<\/strong>, Co-Founder                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"noyan-alperen-idin\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/noyan-alperen.png\" alt=\"Noyan Alperen Idin\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <div id=\"model-response-message-contentr_3e74ec3f9d76af36\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">Manay CPA Inc., Decktopus Inc.&#8217;e ayl\u0131k muhasebe, kurumsal ve bireysel vergi stratejileri ile beyanname s\u00fcre\u00e7lerinde ba\u015far\u0131yla dan\u0131\u015fmanl\u0131k hizmeti sunmaktad\u0131r. Sahip olduklar\u0131 derin sekt\u00f6r bilgisi, uzmanl\u0131k ve yap\u0131land\u0131r\u0131lm\u0131\u015f metodoloji, i\u015f hedeflerimize ula\u015fmam\u0131zda kritik bir rol oynam\u0131\u015ft\u0131r. Sergiledikleri profesyonellik ve proaktif yakla\u015f\u0131m, i\u015f birli\u011fimizin sorunsuz ve verimli ilerlemesini sa\u011flam\u0131\u015ft\u0131r. Sunulan hizmetler beklentilerimizi tam anlam\u0131yla kar\u015f\u0131lam\u0131\u015f olup, projemize sa\u011flad\u0131klar\u0131 katk\u0131lar\u0131 i\u00e7tenlikle takdir ediyoruz.<\/p>\n<\/div>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Noyan Alperen Idin<\/strong>, Kurucu Ortak                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"mustafa-arslantas\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/dimes-1.png\" alt=\"Mustafa Arslantas\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Team\u2019s professionalism and attention to detail were truly impressive. Their guidance and expertise helped us overcome our challenges during the business setup process. I wholeheartedly recommend Manay CPA to anyone needing reliable and expert accounting services in the U.S.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Mustafa Arslantas<\/strong>, Accounting &amp; Tax Group Manager                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"mustafa-arslantas\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/dimes-1.png\" alt=\"Mustafa Arslantas\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <div class=\"container\">\n<div id=\"model-response-message-contentr_1678f5421087bd67\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<div class=\"container\">\n<div id=\"model-response-message-contentr_1678f5421087bd67\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">Manay CPA ekibinin profesyonelli\u011fi ve detaylara g\u00f6sterdi\u011fi \u00f6zen ger\u00e7ekten etkileyiciydi. Rehberlikleri ve uzmanl\u0131klar\u0131, i\u015f kurma s\u00fcrecindeki zorluklar\u0131 a\u015fmam\u0131za b\u00fcy\u00fck katk\u0131 sa\u011flad\u0131. ABD&#8217;de g\u00fcvenilir ve uzman muhasebe hizmetlerine ihtiya\u00e7 duyan herkese Manay CPA&#8217;y\u0131 i\u00e7tenlikle tavsiye ediyorum.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Mustafa Arslantas<\/strong>, Muhasebe ve Vergi Gruplar\u0131 M\u00fcd\u00fcr\u00fc                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"burak-arik\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/maxitech-image.png\" alt=\"Burak Arik\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Inc. has provided consultancy services to MaxiTech Inc. in the field of Software Subscription and Data Analysis Solution. Their team demonstrated high professionalism and expertise throughout the project, contributing significantly to the successful execution of the required tasks. Their support in Monthly Accounting, HR &amp; Payroll Services, Corporate and Individual Tax &amp; Strategies and Filings was invaluable, and their structured approach helped us achieve our objectives effectively. We appreciate their dedication and commitment to delivering high-quality services.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Burak Arik<\/strong>, CEO                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"burak-arik\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/maxitech-image.png\" alt=\"Burak Arik\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <div id=\"model-response-message-contentr_b31348758e0e6f15\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p data-path-to-node=\"0\">Manay CPA Inc., MaxiTech Inc.&#8217;e Yaz\u0131l\u0131m Aboneli\u011fi ve Veri Analizi \u00c7\u00f6z\u00fcmleri alan\u0131nda dan\u0131\u015fmanl\u0131k hizmetleri sunmu\u015ftur. Ekip, proje boyunca y\u00fcksek profesyonellik ve uzmanl\u0131k sergileyerek g\u00f6revlerin ba\u015far\u0131yla tamamlanmas\u0131na \u00f6nemli katk\u0131 sa\u011flad\u0131. Ayl\u0131k Muhasebe, \u0130K ve Bordro Hizmetleri ile Kurumsal ve Bireysel Vergi Stratejileri ve Ba\u015fvurular\u0131 alan\u0131ndaki destekleri paha bi\u00e7ilmezdi; yap\u0131land\u0131r\u0131lm\u0131\u015f yakla\u015f\u0131mlar\u0131 hedeflerimize etkili \u015fekilde ula\u015fmam\u0131za yard\u0131mc\u0131 oldu. Y\u00fcksek kaliteli hizmet sunma konusundaki adanm\u0131\u015fl\u0131klar\u0131n\u0131 ve ba\u011fl\u0131l\u0131klar\u0131n\u0131 takdir ediyoruz.<\/p>\n<\/div>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Burak Arik<\/strong>, CEO                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n              <\/div>\r\n\r\n      <!-- Pagination: logolar -->\r\n      <div class=\"testimonial-pagination\">\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\"\r\n            class=\"logo-thumb active\"\r\n            data-target=\"yavuz-yildiz\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"yavuz-yildiz\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"semih-susleyen\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"semih-susleyen\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"noyan-alperen-idin\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"noyan-alperen-idin\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"mustafa-arslantas\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"mustafa-arslantas\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"burak-arik\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"burak-arik\"\r\n            alt=\"Logo\"\r\n          \/>\r\n              <\/div>\r\n    <\/div>\r\n\r\n    \n<h5>\n\t\t\t\t\u0130\u00e7indekiler\t\t\t<\/h5>\n<p>\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/p>\n<h6>Limited Partnership Kurmadan \u00d6nce Bilmeniz Gerekenler<\/h6>\n<p>Limited partnership her \u015firket t\u00fcr\u00fcne ya da her yat\u0131r\u0131ma uyan evrensel bir \u00e7\u00f6z\u00fcm de\u011fildir; do\u011fru yap\u0131 da de\u011fildir. \u00d6zellikle bir taraf\u0131n operasyonel uzmanl\u0131k ve y\u00f6netim kapasitesi getirdi\u011fi, bir veya daha fazla taraf\u0131n sermaye sa\u011flad\u0131\u011f\u0131 ve bu iki rol\u00fcn birbirinden net bi\u00e7imde ayr\u0131lmas\u0131, yasal olarak belgelenmesi ile vergi a\u00e7\u0131s\u0131ndan verimli bi\u00e7imde yap\u0131land\u0131r\u0131lmas\u0131 gereken durumlar i\u00e7in tasarlanm\u0131\u015ft\u0131r. Herhangi bir belge sunmadan \u00f6nce, her kurucunun, operat\u00f6r\u00fcn ve yat\u0131r\u0131mc\u0131n\u0131n bir limited partnership&#8217;in ger\u00e7ekte nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 anlamas\u0131 gereken be\u015f temel nokta vard\u0131r.<\/p>\n<h6>Yap\u0131 Yaln\u0131zca Roller Net Tan\u0131mland\u0131\u011f\u0131nda \u0130\u015fler<\/h6>\n<p>Bir limited partnership&#8217;in t\u00fcm yasal ve vergi \u00e7er\u00e7evesi, genel ortak ile limited ortaklar aras\u0131nda net bir ayr\u0131ma dayan\u0131r. Genel ortak y\u00f6netir; limited ortaklar yat\u0131r\u0131m yapar. Bu s\u0131n\u0131rlar bulan\u0131kla\u015fmaya ba\u015flad\u0131\u011f\u0131nda \u2014bir limited ortak operasyonel kararlar almaya, s\u00f6zle\u015fme imzalamaya veya \u00e7al\u0131\u015fanlar\u0131 y\u00f6netmeye ba\u015flad\u0131\u011f\u0131nda\u2014 LP yap\u0131s\u0131n\u0131 piyasada en cazip h\u00e2le getiren sorumluluk korumas\u0131 ortadan kalkar.<\/p>\n<p>Bu, teorik bir endi\u015fe de\u011fildir. IRS ve mahkemeler bu ayr\u0131m\u0131 titizlikle inceler. Bir limited ortak fiil\u00ee kontrol \u00fcstlendi\u011finde, onun pasif yat\u0131r\u0131mc\u0131 stat\u00fcs\u00fc sorgulanabilir; bu durum hem beklenmedik vergi sonu\u00e7lar\u0131na hem de ki\u015fisel sorumluluk riskine yol a\u00e7abilir. Manay CPA, LP&#8217;leri rollerin hukuki a\u00e7\u0131dan ge\u00e7erli ve ticari amaca uygun olaca\u011f\u0131 \u015fekilde yap\u0131land\u0131r\u0131r.<\/p>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"715\" height=\"410\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-NBF-2.png\" alt=\"\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-NBF-2.png 715w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-NBF-2-300x172.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-NBF-2-650x373.png 650w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h6>Ortakl\u0131k S\u00f6zle\u015fmesi \u0130mzalayaca\u011f\u0131n\u0131z En \u00d6nemli Belgedir<\/h6>\n<p>Pek \u00e7ok ki\u015fi ortakl\u0131k s\u00f6zle\u015fmesini formalite olarak g\u00f6r\u00fcr ve h\u0131zla haz\u0131rlan\u0131p imzalanmas\u0131 gereken bir belge zanneder. Bu en b\u00fcy\u00fck hatalardan biridir. Ortakl\u0131k s\u00f6zle\u015fmesi, ortaklar aras\u0131nda k\u00e2rlar\u0131n ve zararlar\u0131n nas\u0131l da\u011f\u0131t\u0131laca\u011f\u0131n\u0131, da\u011f\u0131t\u0131mlar\u0131n ne zaman ve nas\u0131l yap\u0131laca\u011f\u0131n\u0131, genel orta\u011f\u0131n ta\u015f\u0131nan faiz kazanmadan \u00f6nce limited ortaklar\u0131n almas\u0131 gereken e\u015fik getirisini, yeni ortaklar\u0131n nas\u0131l kabul edilece\u011fini ve bir ortak \u00e7\u0131kmak istedi\u011finde ya da vefat etti\u011finde neler olaca\u011f\u0131n\u0131 d\u00fczenler. Bu h\u00fck\u00fcmlerin her biri do\u011frudan vergi sonu\u00e7lar\u0131 do\u011furur. IRS, bir ortakl\u0131ktaki k\u00e2r ve zarar tahsislerinin ger\u00e7ek ekonomik etkiye sahip olmas\u0131n\u0131 zorunlu k\u0131lar; yani vergi minimizasyonu amac\u0131yla d\u00fczenlenmi\u015f bir ortakl\u0131k terimi k\u0131l\u0131\u011f\u0131na sokulmamal\u0131d\u0131r. S\u00f6zle\u015fmenizdeki tahsisler bu standard\u0131 kar\u015f\u0131lamazsa IRS bunlar\u0131 yeniden nitelendirerek her orta\u011fa ek vergi, faiz ve ceza uygulayabilir. Manay CPA, s\u00f6zle\u015fmenizin kesinle\u015fmeden \u00f6nce her maddi h\u00fckm\u00fcn finansal ve vergi etkisini g\u00f6zden ge\u00e7irir; zira ba\u015flang\u0131\u00e7ta do\u011fru yap\u0131land\u0131rmak, sonradan hatal\u0131 bir yap\u0131y\u0131 d\u00fczeltmekten \u00e7ok daha az maliyetlidir.<\/p>\n<h6>Genel Orta\u011f\u0131n Sorumlulu\u011fu Ger\u00e7ektir ve Ele Al\u0131nmal\u0131d\u0131r<\/h6>\n<p>Bir limited partnership&#8217;in genel orta\u011f\u0131, ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131, y\u00fck\u00fcml\u00fcl\u00fckleri ve talepleri i\u00e7in s\u0131n\u0131rs\u0131z ki\u015fisel sorumluluk \u00fcstlenir. Bu teorik bir risk de\u011fil; LP&#8217;ler kurulurken ve i\u015fletilirken do\u011frudan ele al\u0131nmas\u0131 gereken yap\u0131sal bir ger\u00e7ekliktir.<\/p>\n<p>Pratikte bu sorunu \u00e7\u00f6zmenin en yayg\u0131n yolu genel ortak olarak bir LLC kullanmakt\u0131r \u2014genellikle GP-LLC olarak adland\u0131r\u0131l\u0131r. GP-LLC, bir LP&#8217;nin genel orta\u011f\u0131 olarak g\u00f6rev yapan, hem s\u0131n\u0131rl\u0131 sorumluluk korumas\u0131 hem de LP&#8217;nin operasyonel kontrol\u00fcn\u00fc birle\u015ftiren bir limited liability company&#8217;dir. Do\u011fru yap\u0131land\u0131r\u0131ld\u0131\u011f\u0131nda bu kurulum, genel orta\u011f\u0131n ki\u015fisel varl\u0131klar\u0131n\u0131n ortakl\u0131k faaliyetleri nedeniyle olu\u015fan taleplerden korunmas\u0131na \u00f6nemli \u00f6l\u00e7\u00fcde katk\u0131 sa\u011flar.<\/p>\n<p>Manay CPA, LP yap\u0131s\u0131n\u0131 kurarken GP-LLC olu\u015fturma se\u00e7ene\u011fini de de\u011ferlendirir ve bu yakla\u015f\u0131m\u0131n operasyonlar\u0131n\u0131za, ortak yap\u0131n\u0131za ve uzun vadeli planlar\u0131n\u0131za uygun olup olmad\u0131\u011f\u0131n\u0131 analiz eder.<\/p>\n<h6>Limited Ortaklar\u0131n Vergi Muamelesi Kat\u0131 IRS Kurallar\u0131na T\u00e2bidir<\/h6>\n<p>IRS, limited ortaklar\u0131 varsay\u0131lan olarak pasif yat\u0131r\u0131mc\u0131 olarak de\u011ferlendirir. Bu, onlara tahsis edilen zararlar\u0131n yaln\u0131zca pasif gelirden mahsup edilebilece\u011fi anlam\u0131na gelir \u2014aktif i\u015f gelirinden veya portf\u00f6y gelirinden de\u011fil. Limited ortaklar ayn\u0131 zamanda \u00f6z istihdam vergisine de tabi de\u011fildir; bu durum baz\u0131 vergi planlamas\u0131 stratejileri a\u00e7\u0131s\u0131ndan \u00f6nemli avantaj sa\u011flayabilir.<\/p>\n<p>Bununla birlikte dikkat edilmesi gereken \u00f6nemli bir husus vard\u0131r: Genel ortak \u00fccret almak yerine ta\u015f\u0131nan faiz arac\u0131l\u0131\u011f\u0131yla telafi al\u0131yorsa, bu faizin vergi muamelesi yat\u0131r\u0131m t\u00fcr\u00fcne \u2014\u00f6zellikle hedge fonu, risk sermayesi veya di\u011fer finansal varl\u0131klar\u0131n s\u00f6z konusu olup olmad\u0131\u011f\u0131na\u2014 g\u00f6re farkl\u0131la\u015f\u0131r. Ta\u015f\u0131nan faizin uzun vadeli sermaye kazanc\u0131 oran\u0131 yerine ola\u011fan gelir oranlar\u0131 \u00fczerinden vergilendirilmesi gerekebilir; bu da ki\u015fisel vergi planlamas\u0131nda do\u011fru yap\u0131land\u0131rman\u0131n \u00f6nemini art\u0131r\u0131r.<\/p>\n<h2>ABD&#8217;de Limited Partnership Kurulu\u015funa \u0130li\u015fkin S\u0131k\u00e7a Sorulan Sorular<\/h2>\n<details id=\"e-n-accordion-item-4750\" open>\n<summary data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4750\" >\n\t\t\t\t\t Limited partnership nedir ve nas\u0131l \u00e7al\u0131\u015f\u0131r?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>Limited partnership, i\u015fletmeyi y\u00f6neten ve tam ki\u015fisel sorumluluk \u00fcstlenen en az bir genel ortak ile yaln\u0131zca yat\u0131r\u0131mlar\u0131yla s\u0131n\u0131rl\u0131 sorumlulukla sermayeye katk\u0131da bulunan, k\u00e2r\u0131n ve vergi avantajlar\u0131n\u0131n tahsis edilen pay\u0131n\u0131 alan bir veya daha fazla limited ortaktan olu\u015fan bir i\u015f yap\u0131s\u0131d\u0131r. LP her y\u0131l Form 1065 dosyalar ve her orta\u011fa bir Schedule K-1 d\u00fczenler. Kurum d\u00fczeyinde federal gelir vergisi \u00f6denmez; t\u00fcm vergi y\u00fck\u00fcml\u00fcl\u00fckleri bireysel ortaklar\u0131n ki\u015fisel beyannamelerine aktar\u0131l\u0131r.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-4751\" >\n<summary data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4751\" >\n\t\t\t\t\t Genel ortak ile limited ortak aras\u0131ndaki fark nedir?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>Genel ortak i\u015fin g\u00fcnl\u00fck operasyonlar\u0131n\u0131 y\u00f6netir, s\u00f6zle\u015fme imzalar, yat\u0131r\u0131m kararlar\u0131 al\u0131r ve ortakl\u0131\u011f\u0131n bor\u00e7 ve y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in ki\u015fisel sorumluluk ta\u015f\u0131r. Limited ortaklar ise pasif yat\u0131r\u0131mc\u0131lard\u0131r: sermaye katk\u0131s\u0131nda bulunurlar, belirlenen getirilerini al\u0131rlar ve yat\u0131r\u0131mlar\u0131yla s\u0131n\u0131rl\u0131 sorumlulukla korunurlar; ancak operasyonel kararlar \u00fczerinde kontrolleri yoktur. Bu ayr\u0131m kritik \u00f6nem ta\u015f\u0131r \u2014bir limited ortak y\u00f6netim kararlar\u0131na dahil olmaya ba\u015flarsa, sorumluluk korumas\u0131 tehlikeye girebilir.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-4752\" >\n<summary data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4752\" >\n\t\t\t\t\t LP&#8217;nin genel orta\u011f\u0131 bir LLC olabilir mi?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>Evet, bu uygulamada en yayg\u0131n LP yap\u0131lar\u0131ndan biridir. Genel ortak s\u0131n\u0131rs\u0131z sorumluluk \u00fcstlendi\u011finden, bu riski azaltmak i\u00e7in bir LLC&#8217;yi (GP-LLC olarak bilinir) genel ortak olarak kullanmak yayg\u0131n bir uygulamad\u0131r. Bu kurulum hem LP operasyonlar\u0131 \u00fczerinde kontrol sa\u011flar hem de bireysel genel orta\u011f\u0131n ki\u015fisel varl\u0131klar\u0131n\u0131 korur. Yap\u0131, denetim kurallar\u0131na ve ortakl\u0131k s\u00f6zle\u015fmesine uygun bi\u00e7imde kurulmal\u0131d\u0131r.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-4753\" >\n<summary data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4753\" >\n\t\t\t\t\t ABD&#8217;de limited partnership nas\u0131l vergilendirilir?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>Limited partnership bir ge\u00e7i\u015f yap\u0131s\u0131d\u0131r; kurum d\u00fczeyinde federal gelir vergisi \u00f6demez. LP, k\u00e2r ve zararlar\u0131 Form 1065 arac\u0131l\u0131\u011f\u0131yla raporlar ve her orta\u011fa bir Schedule K-1 d\u00fczenler. Ortaklar ard\u0131ndan kendi paylar\u0131n\u0131 ki\u015fisel beyannamelerinde beyan eder. Bu ge\u00e7i\u015f vergilendirmesi, LP&#8217;yi hem yerli hem de uluslararas\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in son derece vergi avantajl\u0131 bir ara\u00e7 h\u00e2line getirir ve \u00f6zellikle vergi tasarrufu amac\u0131yla \u00e7ift vergilendirmeden ka\u00e7\u0131nmak isteyenler i\u00e7in idealdir.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-4754\" >\n<summary data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4754\" >\n\t\t\t\t\t Pasif faaliyet kurallar\u0131 nedir ve limited ortaklar\u0131 nas\u0131l etkiler?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>IRS varsay\u0131lan olarak limited ortaklar\u0131 pasif yat\u0131r\u0131mc\u0131 olarak kabul eder. Bu, onlara tahsis edilen zararlar\u0131n yaln\u0131zca pasif gelirle mahsup edilebildi\u011fi anlam\u0131na gelir. Bunun istisnas\u0131, limited orta\u011f\u0131n genel orta\u011f\u0131n g\u00f6revlerini \u00fcstlenmesi veya LP&#8217;de maddi olarak yer almas\u0131d\u0131r. Pasif faaliyet kurallar\u0131, \u00f6zellikle gayrimenkul veya ticari giri\u015fimlere yap\u0131lan yat\u0131r\u0131mlarda, vergi planlamas\u0131 i\u00e7in kritik \u00f6neme sahiptir ve kapsaml\u0131 de\u011ferlendirme yap\u0131lmadan g\u00f6z ard\u0131 edilmemelidir.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-4755\" >\n<summary data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4755\" >\n\t\t\t\t\t ABD vatanda\u015f\u0131 olmayan biri ABD&#8217;de limited ortakl\u0131kta limited ortak olabilir mi?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>Evet. Yabanc\u0131 uyruklu ki\u015filer ABD limited partnership&#8217;inde limited ortak olabilir. Ancak ek uyum gereksinimleri s\u00f6z konusudur: Buna EIN edinimi, ITIN kayd\u0131, stopaj y\u00fck\u00fcml\u00fcl\u00fckleri (k\u00e2r da\u011f\u0131t\u0131mlar\u0131 \u00fczerinden FIRPTA ve \u00f6deme stopaj\u0131 dahil), FBAR raporlamas\u0131 (ABD banka hesaplar\u0131 i\u00e7in) ve ABD vergi beyannamesi dosyama y\u00fck\u00fcml\u00fcl\u00fckleri dahildir. Manay CPA, uluslararas\u0131 ortakl\u0131 LP yap\u0131lar\u0131nda uzmanla\u015fm\u0131\u015ft\u0131r ve \u00f6zellikle vergi anla\u015fmas\u0131 \u00fclkelerinden yat\u0131r\u0131mc\u0131lara en uygun yap\u0131y\u0131 sunar.<\/p>\n<\/details>\n<details id=\"e-n-accordion-item-4756\" >\n<summary data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4756\" >\n\t\t\t\t\t Aile limited partnership&#8217;i nedir ve miras planlamas\u0131nda nas\u0131l i\u015fler?<br \/>\n\t\t\t\t\t\t<\/summary>\n<p>Aile limited partnership&#8217;i, aile \u00fcyelerinin ortak olarak yer ald\u0131\u011f\u0131 ve genellikle ya\u015fl\u0131 nesil \u00fcyelerinin genel ortak, gen\u00e7 nesil \u00fcyelerinin ise limited ortak oldu\u011fu bir limited partnership&#8217;tir. FLP&#8217;ler servet aktar\u0131m\u0131nda, aile de\u011ferlerini ve kontrol\u00fc korurken m\u00fclkiyet haklar\u0131n\u0131n devredilmesinde yayg\u0131n olarak kullan\u0131l\u0131r. Ayr\u0131ca m\u00fclk planlamas\u0131nda vergi avantaj\u0131 sa\u011flamak amac\u0131yla da tercih edilir; ancak IRS, yapay olu\u015fturulmu\u015f aile d\u00fczenlemelerini yak\u0131ndan denetler. Manay CPA, bu t\u00fcr yap\u0131lar\u0131 hem etkin hem de denetim riski ta\u015f\u0131mayacak \u015fekilde kurman\u0131za yard\u0131mc\u0131 olur.<\/p>\n<\/details>\n<p>Limited partnership, i\u015fletmeyi y\u00f6neten ve tam ki\u015fisel sorumluluk \u00fcstlenen en az bir genel ortak ile yaln\u0131zca yat\u0131r\u0131mlar\u0131yla s\u0131n\u0131rl\u0131 sorumlulukla sermayeye katk\u0131da bulunan, k\u00e2r\u0131n ve vergi avantajlar\u0131n\u0131n tahsis edilen pay\u0131n\u0131 alan bir veya daha fazla limited ortaktan olu\u015fan bir i\u015f yap\u0131s\u0131d\u0131r. LP her y\u0131l Form 1065 dosyalar ve her orta\u011fa bir Schedule K-1 d\u00fczenler. Kurum d\u00fczeyinde federal gelir vergisi \u00f6denmez; t\u00fcm vergi y\u00fck\u00fcml\u00fcl\u00fckleri bireysel ortaklar\u0131n ki\u015fisel beyannamelerine aktar\u0131l\u0131r.<\/p>\n<p>Genel ortak i\u015fin g\u00fcnl\u00fck operasyonlar\u0131n\u0131 y\u00f6netir, s\u00f6zle\u015fme imzalar, yat\u0131r\u0131m kararlar\u0131 al\u0131r ve ortakl\u0131\u011f\u0131n bor\u00e7 ve y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in ki\u015fisel sorumluluk ta\u015f\u0131r. Limited ortaklar ise pasif yat\u0131r\u0131mc\u0131lard\u0131r: sermaye katk\u0131s\u0131nda bulunurlar, belirlenen getirilerini al\u0131rlar ve yat\u0131r\u0131mlar\u0131yla s\u0131n\u0131rl\u0131 sorumlulukla korunurlar; ancak operasyonel kararlar \u00fczerinde kontrolleri yoktur. Bu ayr\u0131m kritik \u00f6nem ta\u015f\u0131r \u2014bir limited ortak y\u00f6netim kararlar\u0131na dahil olmaya ba\u015flarsa, sorumluluk korumas\u0131 tehlikeye girebilir.<\/p>\n<p>Evet, bu uygulamada en yayg\u0131n LP yap\u0131lar\u0131ndan biridir. Genel ortak s\u0131n\u0131rs\u0131z sorumluluk \u00fcstlendi\u011finden, bu riski azaltmak i\u00e7in bir LLC&#8217;yi (GP-LLC olarak bilinir) genel ortak olarak kullanmak yayg\u0131n bir uygulamad\u0131r. Bu kurulum hem LP operasyonlar\u0131 \u00fczerinde kontrol sa\u011flar hem de bireysel genel orta\u011f\u0131n ki\u015fisel varl\u0131klar\u0131n\u0131 korur. Yap\u0131, denetim kurallar\u0131na ve ortakl\u0131k s\u00f6zle\u015fmesine uygun bi\u00e7imde kurulmal\u0131d\u0131r.<\/p>\n<p>Limited partnership bir ge\u00e7i\u015f yap\u0131s\u0131d\u0131r; kurum d\u00fczeyinde federal gelir vergisi \u00f6demez. LP, k\u00e2r ve zararlar\u0131 Form 1065 arac\u0131l\u0131\u011f\u0131yla raporlar ve her orta\u011fa bir Schedule K-1 d\u00fczenler. Ortaklar ard\u0131ndan kendi paylar\u0131n\u0131 ki\u015fisel beyannamelerinde beyan eder. Bu ge\u00e7i\u015f vergilendirmesi, LP&#8217;yi hem yerli hem de uluslararas\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in son derece vergi avantajl\u0131 bir ara\u00e7 h\u00e2line getirir ve \u00f6zellikle vergi tasarrufu amac\u0131yla \u00e7ift vergilendirmeden ka\u00e7\u0131nmak isteyenler i\u00e7in idealdir.<\/p>\n<p>IRS varsay\u0131lan olarak limited ortaklar\u0131 pasif yat\u0131r\u0131mc\u0131 olarak kabul eder. Bu, onlara tahsis edilen zararlar\u0131n yaln\u0131zca pasif gelirle mahsup edilebildi\u011fi anlam\u0131na gelir. Bunun istisnas\u0131, limited orta\u011f\u0131n genel orta\u011f\u0131n g\u00f6revlerini \u00fcstlenmesi veya LP&#8217;de maddi olarak yer almas\u0131d\u0131r. Pasif faaliyet kurallar\u0131, \u00f6zellikle gayrimenkul veya ticari giri\u015fimlere yap\u0131lan yat\u0131r\u0131mlarda, vergi planlamas\u0131 i\u00e7in kritik \u00f6neme sahiptir ve kapsaml\u0131 de\u011ferlendirme yap\u0131lmadan g\u00f6z ard\u0131 edilmemelidir.<\/p>\n<p>Evet. Yabanc\u0131 uyruklu ki\u015filer ABD limited partnership&#8217;inde limited ortak olabilir. Ancak ek uyum gereksinimleri s\u00f6z konusudur: Buna EIN edinimi, ITIN kayd\u0131, stopaj y\u00fck\u00fcml\u00fcl\u00fckleri (k\u00e2r da\u011f\u0131t\u0131mlar\u0131 \u00fczerinden FIRPTA ve \u00f6deme stopaj\u0131 dahil), FBAR raporlamas\u0131 (ABD banka hesaplar\u0131 i\u00e7in) ve ABD vergi beyannamesi dosyama y\u00fck\u00fcml\u00fcl\u00fckleri dahildir. Manay CPA, uluslararas\u0131 ortakl\u0131 LP yap\u0131lar\u0131nda uzmanla\u015fm\u0131\u015ft\u0131r ve \u00f6zellikle vergi anla\u015fmas\u0131 \u00fclkelerinden yat\u0131r\u0131mc\u0131lara en uygun yap\u0131y\u0131 sunar.<\/p>\n<p>Aile limited partnership&#8217;i, aile \u00fcyelerinin ortak olarak yer ald\u0131\u011f\u0131 ve genellikle ya\u015fl\u0131 nesil \u00fcyelerinin genel ortak, gen\u00e7 nesil \u00fcyelerinin ise limited ortak oldu\u011fu bir limited partnership&#8217;tir. FLP&#8217;ler servet aktar\u0131m\u0131nda, aile de\u011ferlerini ve kontrol\u00fc korurken m\u00fclkiyet haklar\u0131n\u0131n devredilmesinde yayg\u0131n olarak kullan\u0131l\u0131r. Ayr\u0131ca m\u00fclk planlamas\u0131nda vergi avantaj\u0131 sa\u011flamak amac\u0131yla da tercih edilir; ancak IRS, yapay olu\u015fturulmu\u015f aile d\u00fczenlemelerini yak\u0131ndan denetler. Manay CPA, bu t\u00fcr yap\u0131lar\u0131 hem etkin hem de denetim riski ta\u015f\u0131mayacak \u015fekilde kurman\u0131za yard\u0131mc\u0131 olur.<\/p>\n<p>\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewBox=\"0 0 39 39\" fill=\"none\"><path d=\"M26.0466 11.0176H26.0616M31.6716 11.0176H31.6866M38.2491 10.6107C38.2491 15.5645 34.0509 19.5807 28.8741 19.5807C28.2641 19.5807 27.6597 19.5245 27.0609 19.412C26.6297 19.3313 26.4141 19.292 26.2641 19.3145C26.1141 19.337 25.9003 19.4495 25.4766 19.6763C24.2633 20.323 22.8671 20.5404 21.5147 20.2932C22.0316 19.6545 22.3821 18.8975 22.5347 18.0901C22.6284 17.5932 22.3959 17.1113 22.0472 16.7588C20.42 15.1258 19.5041 12.916 19.4991 10.6107C19.4991 5.65883 23.6972 1.64258 28.8741 1.64258C34.0509 1.64258 38.2491 5.65883 38.2491 10.6107ZM11.0653 37.2676H5.84532C5.2397 37.2676 4.63032 37.1813 4.07345 36.9432C2.2622 36.1651 1.34157 35.1357 0.914072 34.4926C0.79805 34.3144 0.741047 34.1043 0.751143 33.8919C0.761239 33.6796 0.837922 33.4758 0.970322 33.3095C3.07032 30.5195 7.94532 28.8357 11.0747 28.8357C14.2022 28.8357 19.0697 30.5195 21.1697 33.3095C21.4341 33.6601 21.4697 34.127 21.2259 34.4926C20.7966 35.1357 19.8759 36.1651 18.0647 36.9432C17.502 37.1696 16.8993 37.28 16.2928 37.2676H11.0653ZM16.2853 19.0595C16.2843 19.743 16.1487 20.4196 15.8862 21.0508C15.6238 21.6819 15.2395 22.2551 14.7555 22.7378C14.2715 23.2204 13.6971 23.603 13.0653 23.8636C12.4334 24.1243 11.7564 24.2579 11.0728 24.257C9.69302 24.2579 8.36928 23.711 7.39256 22.7364C6.41583 21.7618 5.86606 20.4393 5.86407 19.0595C5.86481 18.3759 6.00017 17.6992 6.26243 17.068C6.52469 16.4368 6.90871 15.8634 7.39256 15.3806C7.87641 14.8978 8.45062 14.515 9.0824 14.2541C9.71418 13.9932 10.3912 13.8593 11.0747 13.8601C11.7582 13.8593 12.4352 13.9932 13.067 14.2541C13.6988 14.515 14.273 14.8978 14.7568 15.3806C15.2407 15.8634 15.6247 16.4368 15.887 17.068C16.1492 17.6992 16.2846 18.3759 16.2853 19.0595Z\" stroke=\"#131313\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t<\/p>\n<h4>Ba\u015fka Sorular\u0131n\u0131z Var M\u0131?<\/h4>\n<p>\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"512\" height=\"512\" x=\"0\" y=\"0\" viewBox=\"0 0 24 24\" style=\"enable-background:new 0 0 512 512\" xml:space=\"preserve\"><g transform=\"matrix(-1.8369701987210297e-16,1,-1,-1.8369701987210297e-16,24.41399955749512,0)\"><path fill=\"#fbb11c\" d=\"M17 6H6v11h2V9.414l9 9L18.414 17l-9-9H17z\" opacity=\"1\" data-original=\"#000000\"><\/path><\/g><\/svg><br \/>\n\t\t\t\t\t\t\tPlan a meeting<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","meta":{"_acf_changed":false,"content-type":""},"class_list":["post-72614","services","type-services","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/services\/72614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":0,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/services\/72614\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=72614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}