{"id":59483,"date":"2025-07-08T12:00:00","date_gmt":"2025-07-08T09:00:00","guid":{"rendered":"https:\/\/ambylegal.by\/news\/exit-foreign-businesses-belarus\/"},"modified":"2025-07-08T12:00:00","modified_gmt":"2025-07-08T09:00:00","slug":"exit-foreign-businesses-belarus","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/","title":{"rendered":"Yabanc\u0131 \u0130\u015fletmelerin Belarus&#8217;tan \u00c7\u0131k\u0131\u015f\u0131"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\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=\"Toggle Table of Content\"><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:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Pazardan_Cikisin_Baslica_Bicimleri\" >Pazardan \u00c7\u0131k\u0131\u015f\u0131n Ba\u015fl\u0131ca Bi\u00e7imleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Alternatif_Cikis_Stratejileri\" >Alternatif \u00c7\u0131k\u0131\u015f Stratejileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Pazardan_Cikarken_Vergilendirme\" >Pazardan \u00c7\u0131karken Vergilendirme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Calisanlarla_Hesaplarin_Kapatilmasi_ile_KDV_ve_Kurumlar_Vergisi_Odemelerine_Iliskin_Hususlar\" >\u00c7al\u0131\u015fanlarla Hesaplar\u0131n Kapat\u0131lmas\u0131 ile KDV ve Kurumlar Vergisi \u00d6demelerine \u0130li\u015fkin Hususlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Yabanci_Isletmeler_Icin_Tavsiyeler_ve_Eylem_Stratejisi\" >Yabanc\u0131 \u0130\u015fletmeler \u0130\u00e7in Tavsiyeler ve Eylem Stratejisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Hukuki_ve_Finansal_Danismanlarin_Rolu\" >Hukuki ve Finansal Dan\u0131\u015fmanlar\u0131n Rol\u00fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Kayiplari_ve_Itibar_Risklerini_En_Aza_Indirmek_Icin_Pratik_Ipuclari\" >Kay\u0131plar\u0131 ve \u0130tibar Risklerini En Aza \u0130ndirmek \u0130\u00e7in Pratik \u0130pu\u00e7lar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Sonuc\" >Sonu\u00e7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Son y\u0131llarda Belarus&#8217;ta ekonominin \u00e7e\u015fitli sekt\u00f6rlerinde \u00e7ok say\u0131da yabanc\u0131 \u015firket \u00fclkeden ayr\u0131lm\u0131\u015ft\u0131r. Bunun sonucunda Raiffeisen, Danone, Unilever, Skywind, Playtika, Check Point ve di\u011fer b\u00fcy\u00fck uluslararas\u0131 markalar ile teknoloji \u015firketleri, giderek a\u011f\u0131rla\u015fan i\u015f ko\u015fullar\u0131 nedeniyle ya faaliyetlerini durdurmu\u015f ya da pazardan ayr\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir\u00e7ok \u015firket, yapt\u0131r\u0131mlar\u0131n sonu\u00e7lar\u0131ndan, i\u015flem s\u00fcre\u00e7lerinde ya\u015fanan sorunlardan ve k\u00f6t\u00fcle\u015fen hukuki ortamdan ka\u00e7\u0131nmak i\u00e7in ofislerini kapatm\u0131\u015f ve faaliyetlerini ba\u015fka \u00fclkelere ta\u015f\u0131m\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00fck\u00fcmet, yat\u0131r\u0131mc\u0131lar\u0131n Belarus&#8217;tan \u00e7\u0131k\u0131\u015f\u0131n\u0131 d\u00fczenlemek \u00fczere mekanizmalar getirmi\u015ftir: baz\u0131 durumlarda devlet onay\u0131 ve i\u015flem tutar\u0131n\u0131n %25&#8217;ine kadar ek \u00fccret \u00f6denmesi gerekmektedir. Yetkililer ise yaln\u0131zca birka\u00e7 \u015firketin ayr\u0131ld\u0131\u011f\u0131n\u0131 ileri s\u00fcrerek yat\u0131r\u0131mc\u0131 kayb\u0131n\u0131n asgari d\u00fczeyde oldu\u011funu iddia etmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu ko\u015fullar alt\u0131nda yabanc\u0131 i\u015fletmeler genellikle Belarus&#8217;taki faaliyetlerine devam etme, h\u00fck\u00fcmet onay\u0131yla varl\u0131klar\u0131 satma veya pazardan tamamen \u00e7\u0131kma aras\u0131nda se\u00e7im yapmak zorunda kalmaktad\u0131r. Bu makalede, ana \u00e7\u0131k\u0131\u015f stratejilerini inceliyor ve yabanc\u0131 yat\u0131r\u0131mc\u0131lara tavsiyelerde bulunuyoruz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pazardan_Cikisin_Baslica_Bicimleri\"><\/span>Pazardan \u00c7\u0131k\u0131\u015f\u0131n Ba\u015fl\u0131ca Bi\u00e7imleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus pazar\u0131ndan ayr\u0131lmaya karar veren yabanc\u0131 \u015firketlerin uygun bir \u00e7\u0131k\u0131\u015f stratejisi belirlemesi gerekir. Her se\u00e7ene\u011fin kendine \u00f6zg\u00fc avantajlar\u0131, s\u0131n\u0131rlamalar\u0131 ve sonu\u00e7lar\u0131 vard\u0131r. A\u015fa\u011f\u0131da uygulamada s\u0131k\u00e7a kullan\u0131lan ba\u015fl\u0131ca senaryolar\u0131 bulabilirsiniz. En uygun stratejiyi belirlemek i\u00e7in deneyimli avukatlar\u0131m\u0131za dan\u0131\u015fman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paylar\u0131n veya Varl\u0131klar\u0131n Yerel Ortaklara Sat\u0131\u015f\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu, en yayg\u0131n ve g\u00f6r\u00fcn\u00fc\u015fte \u201ch\u0131zl\u0131\u201d \u00e7\u0131k\u0131\u015f y\u00f6ntemlerinden biridir: i\u015fletmenin Belarus&#8217;ta kurulu bir t\u00fczel ki\u015fiye veya Belarus vatanda\u015f\u0131 bir ger\u00e7ek ki\u015fiye devredilmesi. Ancak bu i\u015flem son y\u0131llarda \u00f6nemli \u00f6l\u00e7\u00fcde karma\u015f\u0131kla\u015fm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Devlet makamlar\u0131ndan izin al\u0131nmas\u0131 gerekir. \u201cDost olmayan\u201d \u00fclkelerden gelen \u015firketler i\u00e7in \u00f6zel bir prosed\u00fcr uygulan\u0131r; bu prosed\u00fcr kapsam\u0131nda i\u015flemin bir devlet komisyonu taraf\u0131ndan onaylanmas\u0131 zorunludur.<\/li>\n\n\n\n<li>Belarus D\u00f6viz ve Menkul K\u0131ymetler Borsas\u0131 \u00fczerinden sat\u0131\u015f \u2014 LLC ve anonim \u015firket paylar\u0131n\u0131n sat\u0131\u015f\u0131 borsada ger\u00e7ekle\u015ftirilmelidir; bu da s\u00fcreci uzat\u0131r ve \u00f6ng\u00f6r\u00fclebilirli\u011fini azalt\u0131r.<\/li>\n\n\n\n<li>\u0130zin al\u0131nmas\u0131 ve \u00fccret \u00f6denmesi \u2014 sat\u0131lan varl\u0131\u011f\u0131n veya pay\u0131n piyasa de\u011ferinin en az %25&#8217;i. \u201cDost olmayan\u201d \u00fclkelerden gelen yabanc\u0131lar\u0131n varl\u0131klar\u0131n\u0131 kapsayan i\u015flemlerin onaylanmas\u0131 i\u00e7in bu \u00fccretin \u00f6denmesi \u00f6n ko\u015fuldur.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu k\u0131s\u0131tlamalara ra\u011fmen, \u00f6zellikle t\u00fcm onaylardan ge\u00e7meye istekli sad\u0131k bir al\u0131c\u0131 bulundu\u011funda bu se\u00e7enek pop\u00fclerli\u011fini korumaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>G\u00f6n\u00fcll\u00fc Tasfiye<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket sahiplerinin karar\u0131yla bir t\u00fczel ki\u015finin kapat\u0131lmas\u0131 en yal\u0131n se\u00e7enek olsa da \u00e7o\u011fu zaman en \u00e7ok emek gerektiren s\u00fcre\u00e7tir. S\u00fcre\u00e7 \u015funlar\u0131 kapsar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket sahiplerinin kararlar\u0131n\u0131n haz\u0131rlanmas\u0131 ve vergi ile tescil makamlar\u0131na bildirimde bulunulmas\u0131.<\/li>\n\n\n\n<li>Tasfiye bilgilerinin tescil makam\u0131 taraf\u0131ndan yay\u0131mlanmas\u0131 ve alacakl\u0131lara olan bor\u00e7lar\u0131n \u00f6denmesi.<\/li>\n\n\n\n<li>Vergi denetiminden ge\u00e7ilmesi, raporlar\u0131n sunulmas\u0131 ve lisanslar\u0131n iptal edilmesi.<\/li>\n\n\n\n<li>T\u00fcm devlet kurumlar\u0131ndaki kay\u0131tlar\u0131n silinmesi ve tasfiyenin tamamlanmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulamada bu s\u00fcre\u00e7, \u00f6zellikle \u015firket aktif olarak faaliyet g\u00f6stermi\u015fse 6\u201312 ay veya daha uzun s\u00fcrebilir. T\u00fcm ortaklardan onay al\u0131nmas\u0131n\u0131n g\u00fc\u00e7 olmas\u0131 da tasfiyeyi s\u0131kl\u0131kla zorla\u015ft\u0131r\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yabanc\u0131 Orta\u011f\u0131n Sonradan Ayr\u0131lmas\u0131yla Yeniden Yap\u0131lanma<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiyeye alternatif olarak \u015firket yeniden yap\u0131land\u0131r\u0131labilir (\u00f6rne\u011fin birle\u015fme veya t\u00fcr de\u011fi\u015ftirme yoluyla) ve yabanc\u0131 ortak daha sonra \u015firket ortakl\u0131\u011f\u0131ndan ayr\u0131labilir. Bu se\u00e7enek \u015fu durumlarda uygun olabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yerel ortak faaliyetleri s\u00fcrd\u00fcrmeye istekliyse.<\/li>\n\n\n\n<li>Ba\u015fka bir Belarus \u015firketiyle birle\u015fme planlan\u0131yorsa.<\/li>\n\n\n\n<li>Uzun s\u00fcrecek bir tasfiye s\u00fcrecinden ka\u00e7\u0131n\u0131lmak isteniyorsa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu yakla\u015f\u0131m, sosyal ve itibari y\u00fck\u00fc azalt\u0131rken yap\u0131n\u0131n ve istihdam\u0131n bir b\u00f6l\u00fcm\u00fcn\u00fc korumaya yard\u0131mc\u0131 olur. Bununla birlikte, genellikle \u00f6nceden onay al\u0131nmas\u0131n\u0131 gerektirir ve vergi denetimleri ile hukuki incelemeleri ortadan kald\u0131rmaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Resm\u00ee Kapatma Olmadan Faaliyetleri Durdurma<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 yabanc\u0131 \u015firketler, aktif faaliyet y\u00fcr\u00fctmeden t\u00fczel ki\u015filiklerinin sicil kayd\u0131n\u0131 korumay\u0131 tercih eder. Bu, a\u015fa\u011f\u0131daki durumlarda ge\u00e7ici bir \u00f6nlem olabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket siyasi ve ekonomik ko\u015fullar\u0131n iyile\u015fmesini bekliyorsa.<\/li>\n\n\n\n<li>Varl\u0131klar\u0131n sat\u0131lmas\u0131 veya tasfiye edilmesi zorsa.<\/li>\n\n\n\n<li>Sat\u0131\u015f veya yeniden yap\u0131land\u0131rma g\u00f6r\u00fc\u015fmeleri s\u00fcr\u00fcyorsa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durumda t\u00fczel ki\u015fi sicilde kay\u0131tl\u0131 kal\u0131r, ancak faaliyetlerini ask\u0131ya al\u0131r, cirosunu en aza indirir ve zararlar\u0131n\u0131 kaydeder. Bununla birlikte raporlama, muhasebe kay\u0131tlar\u0131n\u0131 tutma ve vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri ile di\u011fer zorunlu \u00f6demeler devam eder. Baz\u0131 durumlarda \u015firket \u201cfaal olmayan\u201d olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r; ancak idari y\u00fck\u00fcml\u00fcl\u00fckler tamamen ortadan kalkmaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7\u0131k\u0131\u015f y\u00f6ntemi; i\u015f hedeflerine, s\u00fcrecin aciliyetine, ortak bulunup bulunmamas\u0131na, varl\u0131klar\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne ve devletin \u015firkete yakla\u015f\u0131m\u0131na ba\u011fl\u0131d\u0131r. Riskleri ve maliyetleri en aza indirmek i\u00e7in her se\u00e7ene\u011fin hukuki ve mali sonu\u00e7lar\u0131n\u0131 \u00f6nceden de\u011ferlendirmek \u00f6nemlidir. Deneyimli bir avukat\u0131m\u0131za dan\u0131\u015fman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/back-view-elegant-short-haired-man-with-trolley-suitcase-leaning-handrail-1.png\" alt=\"\" class=\"wp-image-9416\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/back-view-elegant-short-haired-man-with-trolley-suitcase-leaning-handrail-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/back-view-elegant-short-haired-man-with-trolley-suitcase-leaning-handrail-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/back-view-elegant-short-haired-man-with-trolley-suitcase-leaning-handrail-1-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Alternatif_Cikis_Stratejileri\"><\/span>Alternatif \u00c7\u0131k\u0131\u015f Stratejileri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 \u015firketlerin t\u00fcm\u00fc Belarus&#8217;taki t\u00fczel ki\u015filiklerini resmen kapatmaya veya varl\u0131klar\u0131n\u0131 satmaya haz\u0131r de\u011fildir. Bunun nedenleri aras\u0131nda izin alman\u0131n g\u00fc\u00e7l\u00fc\u011f\u00fc, idari engeller ve olas\u0131 kay\u0131plar yer al\u0131r. Bu gibi durumlarda, \u00e7\u0131k\u0131\u015f\u0131 ertelemek veya resm\u00ee tasfiyeye gitmeden \u00fclkedeki varl\u0131\u011f\u0131 en aza indirmek i\u00e7in alternatif y\u00f6ntemlere ba\u015fvurulur. A\u015fa\u011f\u0131da bu stratejiler \u00f6zetlenmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Y\u00f6netimin Devri ve Faaliyetin &#8220;Dondurulmas\u0131&#8221;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0131k ba\u015fvurulan y\u00f6ntemlerden biri, aktif ticari faaliyet y\u00fcr\u00fctmeden t\u00fczel ki\u015fili\u011fi korumakt\u0131r. \u015eirket resmen varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr, ancak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sembolik yetkilerle g\u00f6rev yapan veya \u015firkete ba\u011fl\u0131 yerel y\u00f6neticiler atan\u0131r (bu ki\u015filer kalan \u00e7al\u0131\u015fanlar aras\u0131ndan se\u00e7ilebilir).<\/li>\n\n\n\n<li>Hesaplar\u0131n \u00e7o\u011fu kapat\u0131l\u0131r, lisanslar iptal edilir ve ticari faaliyetler durdurulur.<\/li>\n\n\n\n<li>T\u00fczel ki\u015fi, aktif faaliyet y\u00fcr\u00fctmeden ancak asgari d\u00fczeyde raporlama yaparak \u201cfaaliyetsiz\u201d duruma ge\u00e7irilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu y\u00f6ntem, d\u00fczenleyici makamlar veya ortaklarla ani anla\u015fmazl\u0131klar\u0131 \u00f6nlemeye ve durum netle\u015fene kadar varl\u0131klar\u0131 korumaya yard\u0131mc\u0131 olur. Bununla birlikte muhasebe, insan kaynaklar\u0131 ve asgari hukuki hizmetler i\u00e7in giderler devam eder; ayr\u0131ca atanan y\u00f6neticilerle ilgili riskler de s\u00f6z konusu olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yeniden Yap\u0131lanma: Birle\u015fme, T\u00fcr De\u011fi\u015ftirme ve Orta\u011f\u0131n Ayr\u0131lmas\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 \u015firketler yeniden yap\u0131lanma yoluyla i\u00e7 yap\u0131sal d\u00f6n\u00fc\u015f\u00fcme gider. Olas\u0131 se\u00e7enekler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Varl\u0131klar\u0131n ve bor\u00e7lar\u0131n devredilmesi suretiyle ba\u015fka bir (genellikle yerel) \u015firketle birle\u015fme.<\/li>\n\n\n\n<li>\u015eirket t\u00fcr\u00fcn\u00fcn de\u011fi\u015ftirilmesi (\u00f6rne\u011fin LLC&#8217;nin \u00fcniter i\u015fletmeye veya tek yerel ortakl\u0131 bir LLC&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi).<\/li>\n\n\n\n<li>Yabanc\u0131 orta\u011f\u0131n, pay\u0131n\u0131 bir orta\u011fa, \u00e7al\u0131\u015fana veya g\u00fcvendi\u011fi bir ki\u015fiye devrederek \u015firket ortakl\u0131\u011f\u0131ndan g\u00f6n\u00fcll\u00fc olarak ayr\u0131lmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu i\u015flemler, do\u011frudan yabanc\u0131 kat\u0131l\u0131m\u0131 olmadan Belarus&#8217;taki i\u015fletmenin korunmas\u0131n\u0131 sa\u011flar. \u201cDost olmayan\u201d \u00fclkelerden gelen ortaklar\u0131n yer ald\u0131\u011f\u0131 durumlarda, \u015firket i\u00e7i yeniden yap\u0131lanmalar i\u00e7in dahi devlet komisyonundan onay al\u0131nmas\u0131 gerekebilece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Holding \u015eirketlerinin ve Yabanc\u0131 Yap\u0131lar\u0131n Kullan\u0131m\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus \u015firketi uluslararas\u0131 bir grubun par\u00e7as\u0131ysa, arac\u0131 \u015firketler \u00fczerinden ortakl\u0131k yap\u0131s\u0131n\u0131 yeniden d\u00fczenlemek i\u00e7in \u015fu se\u00e7enekler de\u011ferlendirilebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Paylar\u0131n, k\u0131s\u0131tlamalara tabi olmayan \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkedeki ana \u015firketten devredilmesi.<\/li>\n\n\n\n<li>Offshore veya Avrupa&#8217;daki holding \u015firketleri aras\u0131nda g\u00f6rev ve haklar\u0131n yeniden da\u011f\u0131t\u0131lmas\u0131.<\/li>\n\n\n\n<li>Varl\u0131k y\u00f6netiminin ba\u015fka bir grup \u015firketine devri.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu \u00e7\u00f6z\u00fcmler, grup \u015firketlerinden biri \u00fczerinden resm\u00ee \u00e7\u0131k\u0131\u015f yap\u0131l\u0131rken Belarus&#8217;taki varl\u0131k \u00fczerindeki kontrol\u00fcn korunmas\u0131n\u0131 sa\u011flar. Bununla birlikte, dikkatli bir hukuki haz\u0131rl\u0131k, vergi sonu\u00e7lar\u0131n\u0131n de\u011ferlendirilmesi ve yapt\u0131r\u0131m risklerinin dikkate al\u0131nmas\u0131 gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Personelin ve Projelerin Yurt D\u0131\u015f\u0131na Ta\u015f\u0131nmas\u0131 (\u0130\u015fletmenin Ta\u015f\u0131nmas\u0131)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7o\u011fu durumda bir i\u015fletmenin as\u0131l de\u011feri yerel varl\u0131klardan \u00e7ok ekibinde ve fikri m\u00fclkiyetinde yatar. Bu nedenle giderek daha fazla yabanc\u0131 \u015firket faaliyetlerini ba\u015fka \u00fclkelere ta\u015f\u0131ma yolunu se\u00e7mektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7al\u0131\u015fanlar\u0131n ba\u015fka \u00fclkelere (Polonya, Litvanya, G\u00fcrcistan, Ermenistan) ta\u015f\u0131nmas\u0131.<\/li>\n\n\n\n<li>Ofislerin kapat\u0131lmas\u0131 ve uzaktan veya hibrit formatta \u00e7al\u0131\u015f\u0131lmas\u0131.<\/li>\n\n\n\n<li>S\u00f6zle\u015fmelerin, BT altyap\u0131s\u0131n\u0131n ve m\u00fcvekkillere sunulan hizmetlerin yurt d\u0131\u015f\u0131na ta\u015f\u0131nmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu strateji, Belarus&#8217;taki t\u00fczel ki\u015filik resmi olarak kalsa bile i\u015f s\u00fcre\u00e7lerinin ve ekibin korunmas\u0131na yard\u0131mc\u0131 olur. Bu durum \u00f6zellikle BT \u015firketleri, dijital ajanslar, dan\u0131\u015fmanl\u0131k firmalar\u0131 ve teknoloji giri\u015fimleri i\u00e7in son derece uygundur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alternatif \u00e7\u0131k\u0131\u015f senaryolar\u0131 stratejik yakla\u015f\u0131m, itibar ve hukuki sonu\u00e7lar\u0131n de\u011ferlendirilmesi ve yerel avukatlara dan\u0131\u015f\u0131lmas\u0131n\u0131 gerektirir. Kat\u0131 idari denetimin uyguland\u0131\u011f\u0131 ko\u015fullarda bu esnek y\u00f6ntemlerin \u00e7o\u011fu zaman en ger\u00e7ek\u00e7i ve g\u00fcvenli se\u00e7enek oldu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pazardan_Cikarken_Vergilendirme\"><\/span>Pazardan \u00c7\u0131karken Vergilendirme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 bir i\u015fletmenin Belarus&#8217;tan \u00e7\u0131k\u0131\u015f\u0131 ka\u00e7\u0131n\u0131lmaz olarak vergi sonu\u00e7lar\u0131 do\u011furur. Tercih edilen y\u00f6nteme (sat\u0131\u015f, tasfiye veya yeniden yap\u0131lanma) ba\u011fl\u0131 olarak kurumlar vergisi, KDV, \u00e7al\u0131\u015fanlara ili\u015fkin vergiler ve uluslararas\u0131 \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n uygulanmas\u0131yla ilgili y\u00fck\u00fcml\u00fcl\u00fckler do\u011fabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0130\u015fletme Sat\u0131\u015f\u0131n\u0131n Vergi Sonu\u00e7lar\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta kurulu bir \u015firketin paylar\u0131n\u0131n veya varl\u0131klar\u0131n\u0131n sat\u0131\u015f\u0131, \u00f6zellikle sat\u0131c\u0131n\u0131n yabanc\u0131 bir t\u00fczel ki\u015fi olmas\u0131 h\u00e2linde, a\u015fa\u011f\u0131daki vergilere tabi olabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6deme s\u0131ras\u0131nda kaynakta kesilen gelir vergisi (sat\u0131c\u0131n\u0131n Belarus kaynakl\u0131 gelir elde etmesi h\u00e2linde).<\/li>\n\n\n\n<li>\u0130\u015flem varl\u0131klar\u0131n yeniden de\u011ferlenmesini veya ta\u015f\u0131nmaz sat\u0131\u015f\u0131 i\u00e7ermesi h\u00e2linde \u015firket d\u00fczeyinde kurumlar vergisi.<\/li>\n\n\n\n<li>\u0130\u015flem belirli varl\u0131klar\u0131 veya bir malvarl\u0131\u011f\u0131 b\u00fct\u00fcn\u00fcn\u00fc kaps\u0131yorsa KDV.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yerle\u015fik olmayanlar\u0131n, \u00f6zellikle \u201cdost olmayan\u201d \u00fclkelerden gelenlerin i\u015flemleri, varl\u0131k de\u011ferlerini ve vergi \u00f6deme s\u00fcrelerini etkileyebilecek devlet makam\u0131 onaylar\u0131 gerektirir. Vergi y\u00fck\u00fcn\u00fc en aza indirmek ve i\u015fletme sat\u0131\u015f\u0131na ili\u015fkin gerekli prosed\u00fcrlere uymak i\u00e7in i\u015flem haz\u0131rl\u0131\u011f\u0131 a\u015famas\u0131nda bir vergi dan\u0131\u015fman\u0131ndan destek al\u0131nmas\u0131 \u00f6nemle tavsiye edilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tasfiye S\u0131ras\u0131nda \u00d6denecek Vergiler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta bir t\u00fczel ki\u015finin g\u00f6n\u00fcll\u00fc tasfiyesi s\u0131ras\u0131nda \u015fu vergilerin \u00f6denmesi gerekebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tasfiye bilan\u00e7osuna g\u00f6re hesaplanan kurumlar vergisi \u2014 \u00f6rne\u011fin ortaklara aktar\u0131lan varl\u0131klar\u0131n de\u011feri, ortaklar\u0131n sermaye katk\u0131lar\u0131n\u0131 a\u015farsa.<\/li>\n\n\n\n<li>Stoklar\u0131n i\u015fletme faaliyetlerinden \u00e7\u0131kar\u0131lmas\u0131 (\u00f6rne\u011fin sahibine devredilmesi) h\u00e2linde kalan stoklar \u00fczerinden KDV.<\/li>\n\n\n\n<li>Standart KDV ve kurumlar vergisi, tasfiye s\u0131ras\u0131nda varl\u0131klar\u0131n sat\u0131\u015f\u0131na uygulan\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca tasfiyenin son a\u015famas\u0131nda \u015firket vergi denetiminden ge\u00e7er; denetim sonucunda ge\u00e7mi\u015f d\u00f6nemler i\u00e7in ek vergi tarhiyat\u0131 yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calisanlarla_Hesaplarin_Kapatilmasi_ile_KDV_ve_Kurumlar_Vergisi_Odemelerine_Iliskin_Hususlar\"><\/span>\u00c7al\u0131\u015fanlarla Hesaplar\u0131n Kapat\u0131lmas\u0131 ile KDV ve Kurumlar Vergisi \u00d6demelerine \u0130li\u015fkin Hususlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Faaliyetlerin durdurulmas\u0131 s\u00fcrecinde \u00e7al\u0131\u015fanlarla hesaplar\u0131n do\u011fru bi\u00e7imde kapat\u0131lmas\u0131 gerekir:<br>\u0130\u015ften \u00e7\u0131kar\u0131lan \u00e7al\u0131\u015fanlara \u00f6denen k\u0131dem tazminat\u0131 gelir vergisine (%13) tabidir ve Sosyal Koruma Fonu&#8217;na (FSSP) katk\u0131 paylar\u0131yla birlikte de\u011ferlendirilir.<br>Tazminat, k\u0131dem tazminat\u0131 ve di\u011fer \u00f6demeler vergi mevzuat\u0131na uygun \u015fekilde belgelendirilmelidir.<br>S\u00f6zle\u015fmelerin feshi, kira ili\u015fkilerinin sona ermesi veya kalan stoklar\u0131n sat\u0131\u015f\u0131 h\u00e2linde KDV ve kurumlar vergisi, ola\u011fan ticari faaliyetlerde oldu\u011fu gibi do\u011fru hesaplanmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Muhasebe kay\u0131tlar\u0131n\u0131n do\u011fru ve eksiksiz tutulmas\u0131 \u00e7ok \u00f6nemlidir. Vergi makamlar\u0131, \u00f6zellikle pazardan aceleyle \u00e7\u0131k\u0131lmas\u0131 h\u00e2linde, denetimlerde saptanan tutars\u0131zl\u0131klar nedeniyle ek vergi y\u00fck\u00fcml\u00fcl\u00fckleri getirebilir. Bu nedenle deneyimli muhasebe ve vergi uzmanlar\u0131m\u0131za dan\u0131\u015fman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Uluslararas\u0131 \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmalar\u0131n\u0131n Uygulanmas\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 bir t\u00fczel ki\u015fi Belarus&#8217;taki bir i\u015fletmeden \u00e7\u0131karken gelir elde ederse, Belarus ile sat\u0131c\u0131n\u0131n vergi mukimi oldu\u011fu \u00fclke aras\u0131ndaki ikili \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n uygulanabilirli\u011fi kontrol edilmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu anla\u015fmalar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pay veya varl\u0131k sat\u0131\u015f\u0131ndan elde edilen gelir \u00fczerinden al\u0131nan stopaj vergisini azaltabilir ya da ortadan kald\u0131rabilir.<\/li>\n\n\n\n<li>Tasfiye \u00f6demeleri i\u00e7in vergilendirme prosed\u00fcr\u00fcn\u00fc tan\u0131mlamak.<\/li>\n\n\n\n<li>Ba\u015fka bir \u00fclkede vergi mahsubu veya vergi muafiyeti hakk\u0131 tan\u0131yabilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu anla\u015fmalardan yararlanabilmek i\u00e7in mukimlik durumunu kan\u0131tlayan belgelerin sunulmas\u0131 (\u00f6rne\u011fin vergi mukimli\u011fi belgesi al\u0131nmas\u0131) ve Belarus&#8217;taki beyan y\u00fck\u00fcml\u00fcl\u00fcklerine uyulmas\u0131 gerekir. Aksi h\u00e2lde vergi makamlar\u0131 vergi avantaj\u0131n\u0131 reddedebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dolay\u0131s\u0131yla Belarus&#8217;taki bir i\u015fletmeden \u00e7\u0131k\u0131\u015f\u0131n vergi sonu\u00e7lar\u0131 \u00f6nemli olabilir ve varl\u0131k sat\u0131\u015f\u0131ndan \u00e7al\u0131\u015fanlar\u0131n i\u015ften \u00e7\u0131kar\u0131lmas\u0131na kadar \u015firket faaliyetlerinin t\u00fcm alanlar\u0131n\u0131 etkileyebilir. Sa\u011flam bir vergi stratejisi olmadan b\u00f6yle bir \u00e7\u0131k\u0131\u015f \u00f6nemli kay\u0131plara yol a\u00e7abilir. Bu nedenle yaln\u0131zca Belarus mevzuat\u0131n\u0131 de\u011fil, uluslararas\u0131 vergi boyutunu da dikkate almak gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabanci_Isletmeler_Icin_Tavsiyeler_ve_Eylem_Stratejisi\"><\/span>Yabanc\u0131 \u0130\u015fletmeler \u0130\u00e7in Tavsiyeler ve Eylem Stratejisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus pazar\u0131ndan \u00e7\u0131kmak, mevzuata uyman\u0131n yan\u0131 s\u0131ra stratejik bir yakla\u015f\u0131m da gerektirir. Bu a\u015famada yap\u0131lan hatalar finansal kay\u0131plara, varl\u0131klar\u0131n dondurulmas\u0131na, ek vergi tarhiyatlar\u0131na ve itibar risklerine yol a\u00e7abilir. A\u015fa\u011f\u0131daki \u00f6neriler, yabanc\u0131 \u015firketlerin s\u00fcreci daha \u00f6ng\u00f6r\u00fclebilir ve d\u00fc\u015f\u00fck maliyetle y\u00fcr\u00fctmesine yard\u0131mc\u0131 olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ad\u0131m 1. S\u00fcrece Ba\u015flamadan \u00d6nce Risklerin De\u011ferlendirilmesi<\/strong><strong><br><\/strong>\u00c7\u0131k\u0131\u015f y\u00f6ntemine (sat\u0131\u015f, tasfiye, faaliyetlerin ask\u0131ya al\u0131nmas\u0131 vb.) karar vermeden \u00f6nce kapsaml\u0131 bir \u00f6n inceleme yap\u0131lmas\u0131 \u00f6nemlidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler ve mevcut s\u00f6zle\u015fmeler de\u011ferlendirilmelidir.<\/li>\n\n\n\n<li>Ortakl\u0131k yap\u0131s\u0131 ve olas\u0131 yapt\u0131r\u0131m riskleri incelenmelidir.<\/li>\n\n\n\n<li>Devlet makamlar\u0131ndan onay al\u0131nmas\u0131n\u0131n gerekip gerekmedi\u011fi belirlenmelidir.<\/li>\n\n\n\n<li>Olas\u0131 vergi sonu\u00e7lar\u0131 ve bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri incelenmelidir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu inceleme, beklenmedik sorunlar\u0131n \u00f6n\u00fcne ge\u00e7meye ve uygun \u00e7\u0131k\u0131\u015f y\u00f6ntemini belirlemeye yard\u0131mc\u0131 olur. Bu a\u015famay\u0131, Belarus&#8217;taki uygulaman\u0131n \u00f6zelliklerini ve y\u00fcr\u00fcrl\u00fckteki k\u0131s\u0131tlamalar\u0131 bilen deneyimli avukatlar\u0131m\u0131za b\u0131rakman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ad\u0131m 2. Hukuki Yap\u0131n\u0131n ve Belgelerin Haz\u0131rlanmas\u0131<\/strong><strong><br><\/strong>Bir sonraki kritik ad\u0131m hukuki ve \u00f6rg\u00fctsel haz\u0131rl\u0131kt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket kararlar\u0131n\u0131n resm\u00eele\u015ftirilmesi (ortaklar kurulu toplant\u0131lar\u0131, tutanaklar, vek\u00e2letnameler).<\/li>\n\n\n\n<li>\u0130\u015flemin \u00f6nceden yap\u0131land\u0131r\u0131lmas\u0131 (\u00f6rne\u011fin bir arac\u0131 \u015firket \u00fczerinden).<\/li>\n\n\n\n<li>Tescil makamlar\u0131, bankalar, vergi daireleri vb. i\u00e7in belgelerin haz\u0131rlanmas\u0131.<\/li>\n\n\n\n<li>Varl\u0131klar\u0131n ve fikri m\u00fclkiyet haklar\u0131n\u0131n uygun \u015fekilde de\u011ferlenmesi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu belgelerin niteli\u011fi, t\u00fcm s\u00fcrecin hukuki a\u00e7\u0131dan sa\u011flaml\u0131\u011f\u0131n\u0131 belirler. Avukatlar\u0131m\u0131z analizden \u015firketin resmen kapat\u0131lmas\u0131na veya i\u015fletmenin sat\u0131\u015f\u0131n\u0131n tamamlanmas\u0131na kadar her a\u015famada kapsaml\u0131 destek sunar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hukuki_ve_Finansal_Danismanlarin_Rolu\"><\/span>Hukuki ve Finansal Dan\u0131\u015fmanlar\u0131n Rol\u00fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus pazar\u0131ndan kapsaml\u0131 bir \u00e7\u0131k\u0131\u015f s\u00fcrecinde profesyonel dan\u0131\u015fmanlardan destek al\u0131nmas\u0131 \u00e7o\u011fu zaman gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Avukatlar, hukuka uygun ve elveri\u015fli bir \u00e7\u0131k\u0131\u015f stratejisinin belirlenmesine, gerekli t\u00fcm belgelerin haz\u0131rlanmas\u0131na ve gerekli onaylar\u0131n al\u0131nmas\u0131na yard\u0131mc\u0131 olur.<\/li>\n\n\n\n<li>Finansal dan\u0131\u015fmanlar vergi etkilerini de\u011ferlendirir, hesaplamalar\u0131 yap\u0131land\u0131rmaya yard\u0131mc\u0131 olur ve maliyetleri en aza indirir.<\/li>\n\n\n\n<li>Uyum uzmanlar\u0131, yapt\u0131r\u0131m k\u0131s\u0131tlamalar\u0131na ve d\u00fczenleyici gerekliliklere uyulmas\u0131n\u0131 sa\u011flar.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AMBY Legal ekibi, \u015firketler hukuku, vergilendirme, d\u00f6viz d\u00fczenlemeleri ve s\u0131n\u0131r \u00f6tesi i\u015flemlerdeki uzmanl\u0131\u011f\u0131m\u0131z\u0131 bir araya getirerek koordineli bir yakla\u015f\u0131m sunar.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta \u015eirket Yap\u0131land\u0131rmas\u0131<\/div>\r\n    <div class=\"bcta__snippet\">Hukuki destekle Belarus&#8217;ta i\u015fletmenizi risksiz \u015fekilde yap\u0131land\u0131r\u0131n: b\u00f6l\u00fcnme, devralma ve yeniden yap\u0131lanma.<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/corporate-structuring\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kayiplari_ve_Itibar_Risklerini_En_Aza_Indirmek_Icin_Pratik_Ipuclari\"><\/span>Kay\u0131plar\u0131 ve \u0130tibar Risklerini En Aza \u0130ndirmek \u0130\u00e7in Pratik \u0130pu\u00e7lar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pazardan usul\u00fcne uygun ve en az olumsuz sonu\u00e7la \u00e7\u0131kmak i\u00e7in a\u015fa\u011f\u0131daki iyi uygulamalar\u0131 izlemenizi \u00f6neririz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hukuki inceleme yap\u0131lmadan ger\u00e7ekle\u015ftirilen \u015fekli veya y\u00fczeysel i\u015flemlerden (\u00f6rne\u011fin varl\u0131klar\u0131n yaln\u0131zca g\u00f6r\u00fcn\u00fc\u015fte sat\u0131lmas\u0131ndan) ka\u00e7\u0131n\u0131n.<\/li>\n\n\n\n<li>Hem \u015firket i\u00e7inde hem de i\u015f ortaklar\u0131 ve d\u00fczenleyici makamlarla ili\u015fkilerde \u015feffaf ve tutarl\u0131 kay\u0131tlar tutun.<\/li>\n\n\n\n<li>Faaliyetlerin sona ermesi \u00e7al\u0131\u015fanlar\u0131n, ortaklar\u0131n veya m\u00fcvekkillerin \u00e7\u0131karlar\u0131n\u0131 etkileyebilecekse onlar\u0131 \u00f6nceden bilgilendirin.<\/li>\n\n\n\n<li>Uygun h\u00e2llerde yeniden yap\u0131lanma, faaliyetlerin ge\u00e7ici olarak durdurulmas\u0131 veya varl\u0131klar\u0131n tr\u00f6ste ya da emanet y\u00f6netimine devredilmesi gibi alternatif y\u00f6ntemleri de\u011ferlendirin.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Resm\u00ee \u00e7\u0131k\u0131\u015ftan sonra da hukuki y\u00fck\u00fcml\u00fcl\u00fcklerin (\u00f6rne\u011fin vergi talepleri veya i\u015f uyu\u015fmazl\u0131klar\u0131) devam edebilece\u011fini unutmamak gerekir. Bu nedenle t\u00fcm ilgili taraflar\u0131n \u00e7\u0131karlar\u0131n\u0131 g\u00f6zeterek ve olas\u0131 riskleri en aza indirerek s\u00fcrecin usul\u00fcne uygun tamamlanmas\u0131 \u00f6nemlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sonuc\"><\/span>Sonu\u00e7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 bir \u015firketin Belarus pazar\u0131ndan \u00e7ekilmesi; hukuki, vergisel, d\u00f6vizle ilgili ve y\u00f6netsel unsurlar\u0131 i\u00e7eren, karma\u015f\u0131k ve \u00e7ok a\u015famal\u0131 bir s\u00fcre\u00e7tir. Mevcut k\u0131s\u0131tlamalar, onay \u015fartlar\u0131 ve yapt\u0131r\u0131mlar ile devlet d\u00fczenlemelerinden kaynaklanan riskler g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, yaln\u0131zca \u201c\u00e7\u0131k\u0131\u015f yapmak\u201d de\u011fil, bunu hukuka uygun, mali a\u00e7\u0131dan g\u00fcvenli ve itibar\u0131 koruyacak bi\u00e7imde ger\u00e7ekle\u015ftirmek gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Resmi tasfiye ve varl\u0131k sat\u0131\u015f\u0131ndan operasyonlar\u0131n ask\u0131ya al\u0131nmas\u0131, y\u00f6netim devri veya yeniden yap\u0131land\u0131rma gibi daha esnek \u00e7\u00f6z\u00fcmlere kadar \u00e7e\u015fitli senaryolar mevcuttur. Her model \u00f6n de\u011ferlendirme, uygun belgelendirme ve hem Belarus&#8217;ta hem de yurt d\u0131\u015f\u0131nda yasal sonu\u00e7lar\u0131n dikkate al\u0131nmas\u0131n\u0131 gerektirir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00fc\u015f\u00fcnmeden hareket etmemenizi \u00f6nemle tavsiye ederiz. Deneyimli bir hukuk dan\u0131\u015fman\u0131ndan destek almak, belgelerin usul\u00fcne uygun haz\u0131rlanmas\u0131n\u0131 sa\u011flaman\u0131n yan\u0131 s\u0131ra maliyetleri \u00f6nemli \u00f6l\u00e7\u00fcde azaltmaya, hesaplar\u0131n dondurulmas\u0131n\u0131 ve para cezalar\u0131n\u0131 \u00f6nlemeye ve devlet makamlar\u0131yla uzun s\u00fcren uyu\u015fmazl\u0131klardan ka\u00e7\u0131nmaya yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span><strong>Bize Ula\u015f\u0131n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 i\u015fletmelerin Belarus&#8217;tan \u00e7\u0131k\u0131\u015f\u0131yla ilgili sorular\u0131n\u0131z varsa size&nbsp;<a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">yard\u0131mc\u0131 olmaktan<\/a> memnuniyet duyar\u0131z! Uzun y\u0131llara dayanan deneyimimiz, hak ve menfaatlerinizi temsil edecek uygun avukat\u0131 se\u00e7menize yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp, Viber, Telegram);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Son y\u0131llarda Belarus&#8217;ta ekonominin \u00e7e\u015fitli sekt\u00f6rlerinde \u00e7ok say\u0131da yabanc\u0131 \u015firket \u00fclkeden ayr\u0131lm\u0131\u015ft\u0131r. Bunun sonucunda Raiffeisen, Danone, Unilever, Skywind, Playtika, Check Point ve di\u011fer b\u00fcy\u00fck uluslararas\u0131 markalar ile teknoloji \u015firketleri, giderek a\u011f\u0131rla\u015fan i\u015f ko\u015fullar\u0131 nedeniyle ya faaliyetlerini durdurmu\u015f ya da pazardan ayr\u0131lmaktad\u0131r. Bir\u00e7ok \u015firket, yapt\u0131r\u0131mlar\u0131n sonu\u00e7lar\u0131ndan, i\u015flem s\u00fcre\u00e7lerinde ya\u015fanan sorunlardan ve k\u00f6t\u00fcle\u015fen hukuki ortamdan ka\u00e7\u0131nmak i\u00e7in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Yabanc\u0131 \u0130\u015fletmelerin Belarus&#039;tan \u00c7\u0131k\u0131\u015f\u0131 - Amby Legal<\/title>\n<meta name=\"description\" content=\"Yabanc\u0131 i\u015fletmelerin Belarus&#039;tan \u00e7\u0131k\u0131\u015f\u0131; hukuki do\u011fruluk, finansal g\u00fcvenlik ve ticari itibar\u0131n korunmas\u0131n\u0131 gerektirir\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ambylegal.by\/tr\/news\/exit-foreign-businesses-belarus\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yabanc\u0131 \u0130\u015fletmelerin Belarus&#039;tan \u00c7\u0131k\u0131\u015f\u0131 - Amby Legal\" \/>\n<meta property=\"og:description\" content=\"Yabanc\u0131 i\u015fletmelerin Belarus&#039;tan \u00e7\u0131k\u0131\u015f\u0131; 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