{"id":2102,"date":"2024-08-14T20:40:20","date_gmt":"2024-08-14T17:40:20","guid":{"rendered":"https:\/\/www.legelaw.com\/?p=2102"},"modified":"2024-08-14T20:49:19","modified_gmt":"2024-08-14T17:49:19","slug":"gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu","status":"publish","type":"post","link":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/","title":{"rendered":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc"},"content":{"rendered":"<p><strong>(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc <\/strong><\/p>\n<p><strong>Giri\u015fim Sermayesi Nedir?<\/strong><\/p>\n<p>Giri\u015fim sermayesi (venture capital), genellikle yeni kurulan veya k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmelerin b\u00fcy\u00fcmesi ve geli\u015fmesi i\u00e7in sa\u011flanan finansmand\u0131r. Bu finansman t\u00fcr\u00fc, genellikle y\u00fcksek riskli yat\u0131r\u0131mlar\u0131 kapsar ve uzun vadeli getiriler elde etmeyi hedefler. Giri\u015fim sermayesi, giri\u015fimcilere sadece finansal kaynak sa\u011flamakla kalmaz, ayn\u0131 zamanda i\u015fletme bilgisi, know how, network ve deneyim de sunar. Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131 ise bu sermaye piyasas\u0131 esaslar\u0131na uygun olarak i\u015fleyen ve t\u00fczel ki\u015fili\u011fi bulunmayan mal varl\u0131klar\u0131d\u0131r. \u00a0Bu finansman genellikle riskli yat\u0131r\u0131mlar\u0131 kapsar ve uzun vadeli getiriler elde etmek i\u00e7in kullan\u0131l\u0131r. Portf\u00f6y y\u00f6netim \u015firketleri veya giri\u015fim sermayesi portf\u00f6y y\u00f6netim \u015firketlerince kurulabilen bu fonlar\u0131n paylar\u0131 nitelikli yat\u0131r\u0131mc\u0131lara sat\u0131\u015f\u0131n\u0131n ger\u00e7ekle\u015ftirilmesiyle kat\u0131l\u0131m pay\u0131 gibi \u00f6demeler ile fonda para birikmesi sa\u011flan\u0131r. GSYF yat\u0131r\u0131mc\u0131lar\u0131n\u0131n nitelikli yat\u0131r\u0131mc\u0131 olduklar\u0131n\u0131 beyan etmeleri beklenmektedir. Ayr\u0131ca, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n yat\u0131r\u0131m s\u00fcreleri genellikle uzun oldu\u011fu i\u00e7in, yat\u0131r\u0131mc\u0131lar\u0131n bu s\u00fcreyi g\u00f6z \u00f6n\u00fcnde bulundurmalar\u0131 gerekmektedir. Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na ili\u015fkin mevzuat \u00fclkelere g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Ancak genel olarak, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, sermaye piyasalar\u0131 mevzuat\u0131 \u00e7er\u00e7evesinde d\u00fczenlenir ve y\u00f6netilir.<\/p>\n<p><strong>Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonu (GSYF) Nedir?<\/strong><\/p>\n<p>Giri\u015fim sermayesi yat\u0131r\u0131m fonu, portf\u00f6y y\u00f6netim \u015firketleri veya giri\u015fim sermayesi portf\u00f6y y\u00f6netim \u015firketleri taraf\u0131ndan kurulabilen, sermaye piyasas\u0131 esaslar\u0131na uygun olarak faaliyet g\u00f6steren ve t\u00fczel ki\u015fili\u011fi bulunmayan mal varl\u0131\u011f\u0131d\u0131r. Bu fonlar, nitelikli yat\u0131r\u0131mc\u0131lara sat\u0131\u015f\u0131n\u0131n ger\u00e7ekle\u015ftirilmesiyle toplanan kat\u0131l\u0131m paylar\u0131 sayesinde fon birikimini sa\u011flarlar. Giri\u015fimciler, fikirlerini hayata ge\u00e7irebilmek i\u00e7in \u00fcretim ve pazarlama a\u015famalar\u0131nda bu fondan yararlanarak sermaye edinebilirler. Bu yat\u0131r\u0131mlar genellikle y\u00fcksek risk ta\u015f\u0131sada, potansiyel olarak y\u00fcksek getiriler sa\u011flayabilir. Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu m.54 kapsam\u0131nda III-52.4 say\u0131l\u0131 Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131na \u0130li\u015fkin Esaslar Tebli\u011fi (Tebli\u011f) ile d\u00fczenlenmi\u015ftir.<\/p>\n<p><strong>Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonu Nas\u0131l \u00c7al\u0131\u015f\u0131r?<\/strong><\/p>\n<p>Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n i\u015fleyi\u015fi genellikle birka\u00e7 a\u015famadan olu\u015fur:<\/p>\n<ol>\n<li><strong>Yat\u0131r\u0131m A\u015famas\u0131:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, genellikle \u00f6nceden belirlenmi\u015f bir sekt\u00f6r veya alanda yat\u0131r\u0131m yaparlar. Fon y\u00f6neticileri, y\u00fcksek potansiyele sahip giri\u015fimleri ara\u015ft\u0131r\u0131r ve de\u011ferlendirirler. Bu a\u015famada, giri\u015fimlerin finansal sa\u011flaml\u0131\u011f\u0131, i\u015fletme ve y\u00f6netim yeterlilikleri, yenilik\u00e7i fikirleri, b\u00fcy\u00fcme potansiyelleri, rekabet avantajlar\u0131, pazarlama stratejileri ve riskleri analiz edilir.<\/li>\n<li><strong>Yat\u0131r\u0131m Karar\u0131:<\/strong> Fon y\u00f6neticileri, yat\u0131r\u0131m yapacaklar\u0131 giri\u015fimleri se\u00e7tikten sonra yat\u0131r\u0131m karar\u0131n\u0131 verirler. Bu karar, yat\u0131r\u0131m miktar\u0131n\u0131, yat\u0131r\u0131m yap\u0131lacak d\u00f6nemi ve yat\u0131r\u0131m yap\u0131lan \u015firketin haklar\u0131 ile sorumluluklar\u0131n\u0131 i\u00e7eren detayl\u0131 bir yat\u0131r\u0131m anla\u015fmas\u0131yla belirlenir.<\/li>\n<li><strong>Destek A\u015famas\u0131:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, yat\u0131r\u0131m yapt\u0131klar\u0131 \u015firketlere i\u015fletme dan\u0131\u015fmanl\u0131\u011f\u0131, pazarlama ve sat\u0131\u015f deste\u011fi, i\u015fletme a\u011f\u0131 ve tecr\u00fcbesi gibi destekler sa\u011flarlar. Bu destekler, \u015firketlerin b\u00fcy\u00fcmesine ve ba\u015far\u0131l\u0131 olmalar\u0131na katk\u0131da bulunur.<\/li>\n<li><strong>Exit A\u015famas\u0131:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, yat\u0131r\u0131m yapt\u0131klar\u0131 \u015firketlerin b\u00fcy\u00fcmesi ve de\u011fer kazanmas\u0131 ile birlikte, yat\u0131r\u0131m\u0131n\u0131 geri \u00e7\u0131karmak ve kar elde etmek i\u00e7in \u00e7\u0131k\u0131\u015f stratejileri geli\u015ftirirler. Bu stratejiler aras\u0131nda \u015firketin halka arz\u0131, sat\u0131\u015f\u0131 veya birle\u015fmesi gibi se\u00e7enekler yer alabilir.<\/li>\n<li><strong>Yat\u0131r\u0131m D\u00f6nemi Sonu:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, belirli bir s\u00fcre boyunca yat\u0131r\u0131m yaparlar. Yat\u0131r\u0131m d\u00f6nemi sonunda, yat\u0131r\u0131mc\u0131lara geri \u00f6deme yaparak, yat\u0131r\u0131m getirisi sa\u011flarlar.<\/li>\n<li><strong>Toplumsal Fayda:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, genellikle yenilik\u00e7i fikirleri olan ve toplumsal fayda sa\u011flayan \u015firketlere yat\u0131r\u0131m yaparlar. Bu sayede, yat\u0131r\u0131mc\u0131lar, toplumsal faydaya katk\u0131da bulunurken finansal getiri de elde ederler.<\/li>\n<\/ol>\n<p><strong>T\u00fcrkiye&#8217;de Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131na \u0130li\u015fkin Mevzuat<\/strong><\/p>\n<p>T\u00fcrkiye&#8217;de giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na ili\u015fkin mevzuat, Sermaye Piyasas\u0131 Kurulu (SPK) taraf\u0131ndan belirlenir. SPK&#8217;n\u0131n &#8220;Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131 Tebli\u011fi&#8221;nde, bu fonlar\u0131n olu\u015fturulmas\u0131, y\u00f6netimi ve denetimi ile ilgili t\u00fcm usul ve esaslar belirlenmi\u015ftir. Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, nitelikli yat\u0131r\u0131mc\u0131lardan kat\u0131lma paylar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda toplanan paralarla, pay sahipleri hesab\u0131na inan\u00e7l\u0131 m\u00fclkiyet esaslar\u0131na g\u00f6re Sermaye Piyasas\u0131 Kurulu taraf\u0131ndan belirlenmi\u015f varl\u0131k ve i\u015flemlerden olu\u015fan portf\u00f6y\u00fc i\u015fletmek amac\u0131yla kurulur.<\/p>\n<p>Fonun ana faaliyeti, giri\u015fim sermayesi yat\u0131r\u0131mlar\u0131ndan olu\u015fan portf\u00f6y\u00fc i\u015fletmektir. Bu kapsamda fonun i\u015ftigal alan\u0131, mevzuatta s\u0131n\u0131rl\u0131 bir \u015fekilde belirlenmi\u015ftir. Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, y\u00fcksek potansiyelli yeni giri\u015fimlere yat\u0131r\u0131m yaparak, \u015firketlerin b\u00fcy\u00fcmesine ve ba\u015far\u0131l\u0131 olmalar\u0131na katk\u0131da bulunmay\u0131 ama\u00e7layan yat\u0131r\u0131m ara\u00e7lar\u0131d\u0131r.<\/p>\n<p><strong>Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonu Portf\u00f6y\u00fcn\u00fcn Olu\u015fturulmas\u0131<\/strong><\/p>\n<p>Fonlar\u0131n portf\u00f6y\u00fcnde yer alabilecek varl\u0131k ve i\u015flemler a\u015fa\u011f\u0131daki gibidir:<\/p>\n<ul>\n<li>Giri\u015fim sermayesi yat\u0131r\u0131mlar\u0131,<\/li>\n<li>\u00d6zelle\u015ftirme kapsam\u0131na al\u0131nanlar dahil T\u00fcrkiye&#8217;de kurulan anonim ortakl\u0131klara ait paylar, \u00f6zel sekt\u00f6r ve kamu bor\u00e7lanma ara\u00e7lar\u0131,<\/li>\n<li>Yabanc\u0131 \u00f6zel sekt\u00f6r ve kamu bor\u00e7lanma ara\u00e7lar\u0131 ve anonim ortakl\u0131k paylar\u0131,<\/li>\n<li>Vadeli mevduat ve kat\u0131lma hesab\u0131,<\/li>\n<li>Yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131,<\/li>\n<li>Repo ve ters repo i\u015flemleri,<\/li>\n<li>Varantlar ve sertifikalar,<\/li>\n<li>Kira sertifikalar\u0131 ve gayrimenkul sertifikalar\u0131,<\/li>\n<li>Takasbank para piyasas\u0131 i\u015flemleri,<\/li>\n<li>T\u00fcrev ara\u00e7 i\u015flemlerinin nakit teminatlar\u0131 ve primleri,<\/li>\n<li>Kurulca uygun g\u00f6r\u00fclen \u00f6zel tasarlanm\u0131\u015f yabanc\u0131 yat\u0131r\u0131m ara\u00e7lar\u0131 ve ikraz i\u015ftirak senetleri,<\/li>\n<li>Kurulca uygun g\u00f6r\u00fclen di\u011fer yat\u0131r\u0131m ara\u00e7lar\u0131.<\/li>\n<\/ul>\n<p><strong>Giri\u015fim \u015eirketleri ve Giri\u015fim Sermayesi Yat\u0131r\u0131mlar\u0131na \u0130li\u015fkin Esaslar<\/strong><\/p>\n<p>Fonlar\u0131n a\u015fa\u011f\u0131da say\u0131lan yat\u0131r\u0131mlar\u0131 giri\u015fim sermayesi yat\u0131r\u0131m\u0131 olarak kabul edilir:<\/p>\n<ul>\n<li>Giri\u015fim \u015firketlerine do\u011frudan veya yurti\u00e7inde kurulu \u00f6zel ama\u00e7l\u0131 \u015firketler ve yurtd\u0131\u015f\u0131nda kurulu kolektif yat\u0131r\u0131m kurulu\u015flar\u0131 vas\u0131tas\u0131yla dolayl\u0131 olarak sermaye aktar\u0131m\u0131 veya pay devri yoluyla ortak olabilir veya giri\u015fim \u015firketlerinin kurucusu olabilirler.<\/li>\n<li>Giri\u015fim \u015firketlerinin ihra\u00e7 etti\u011fi bor\u00e7lanma ara\u00e7lar\u0131na yat\u0131r\u0131m yapabilirler.<\/li>\n<li>Yat\u0131r\u0131mlardan kaynaklanan riskin yat\u0131r\u0131ma y\u00f6nlendirilen anapara miktar\u0131 ile s\u0131n\u0131rl\u0131 olmas\u0131 kayd\u0131yla, sadece bu Tebli\u011fde tan\u0131mlanan giri\u015fim \u015firketlerine sermaye yat\u0131r\u0131m\u0131 yapmak \u00fczere yurtd\u0131\u015f\u0131nda kolektif yat\u0131r\u0131m amac\u0131yla kurulan kurulu\u015flara do\u011frudan yat\u0131r\u0131m yapabilirler.<\/li>\n<li>Giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 taraf\u0131ndan ihra\u00e7 edilen sermaye piyasas\u0131 ara\u00e7lar\u0131na ve di\u011fer giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131na yat\u0131r\u0131m yapabilirler.<\/li>\n<li>B\u0130A\u015e Geli\u015fen \u0130\u015fletmeler Piyasas\u0131nda i\u015flem g\u00f6ren \u015firketlerin paylar\u0131na yat\u0131r\u0131m yapabilirler.<\/li>\n<li>Giri\u015fim \u015firketi niteli\u011findeki halka a\u00e7\u0131k \u015firketlerin borsada i\u015flem g\u00f6rmeyen paylar\u0131na yat\u0131r\u0131m yapabilirler.<\/li>\n<li>Giri\u015fim \u015firketlerine bor\u00e7 ve sermaye finansman\u0131n karmas\u0131 olarak yap\u0131land\u0131r\u0131lm\u0131\u015f finansman sa\u011flayabilirler.<\/li>\n<li>Esas s\u00f6zle\u015fmelerinde belirlenen faaliyet alanlar\u0131 m\u00fcnhas\u0131ran Tebli\u011fde tan\u0131mlanan giri\u015fim \u015firketlerine yat\u0131r\u0131m yapma amac\u0131 olarak belirlenen kolektif yat\u0131r\u0131m kurulu\u015flar\u0131n\u0131n ihra\u00e7 etti\u011fi bor\u00e7lanma ara\u00e7lar\u0131na yat\u0131r\u0131m yapabilirler. Bu yat\u0131r\u0131mlar, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n portf\u00f6ylerini \u00e7e\u015fitlendirmelerine ve risklerini da\u011f\u0131tmalar\u0131na olanak tan\u0131r.<\/li>\n<\/ul>\n<p><strong>Aranan \u015eartlar<\/strong><\/p>\n<p>Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na ili\u015fkin mevzuat \u00fclkelere g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Ancak genel olarak, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, sermaye piyasalar\u0131 mevzuat\u0131 \u00e7er\u00e7evesinde d\u00fczenlenir ve y\u00f6netilir. Ger\u00e7ekle\u015ftirmek ve \u00fcst\u00fcnde ilerlemek istenilen projeler i\u00e7in GSYF\u2019lerden faydalanmak mant\u0131kl\u0131d\u0131r. Giri\u015fim sermayesi \u015firketleri fon sa\u011flamak noktas\u0131nda devreye girer. Bu \u015firketler anonim veya limited \u015firketlere yat\u0131r\u0131m yapabilir. Bu sermayeden yararlanacak projenin b\u00fcy\u00fcme potansiyelinin olmas\u0131 beklenmektedir.<\/p>\n<p>Bu fondan yararlanabilecek giri\u015fimlerin:<\/p>\n<ul>\n<li>T\u00fcrkiye\u2019de kurulu\/kurulacak olmas\u0131<\/li>\n<li>Finansal deste\u011fin sa\u011fland\u0131\u011f\u0131 tarihten itibaren yurt d\u0131\u015f\u0131nda kurulu ise son\u00a0 y\u0131l\u0131n finansal tablolar\u0131 baz al\u0131narak varl\u0131klar\u0131n en az %80\u2019inin \u00fclkemizde kurulu ba\u011fl\u0131 ortakl\u0131k ile olu\u015fmas\u0131<\/li>\n<li>Finansal deste\u011fin sa\u011flanmas\u0131ndan 1 y\u0131l i\u00e7erisinde limited \u015firketlerin anonim \u015firkete d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fc tamamlamas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<p>NOT: Fon portf\u00f6y\u00fcnde yer alan \u015firketler \u00fclkemizde kalmak zorunda de\u011fildir, projenin \u00a0\u00a0 geli\u015fimi i\u00e7in mevcut projesini yurt d\u0131\u015f\u0131na ta\u015f\u0131mak konusunda giri\u015fimciler \u00f6zg\u00fcrd\u00fcr.<\/p>\n<p><strong>Yat\u0131r\u0131m S\u0131n\u0131rlamalar\u0131<\/strong><\/p>\n<ul>\n<li>Fonun toplam de\u011ferinin en az %80\u2019inin bir veya birden fazla giri\u015fim sermayesi yat\u0131r\u0131m\u0131ndan olu\u015fmas\u0131 zorunludur.<\/li>\n<li>Fonun, bir hesap d\u00f6nemi i\u00e7inde; KOB\u0130 Y\u00f6netmeli\u011finde yer alan nitelikleri sa\u011flayan giri\u015fim \u015firketlerine do\u011frudan yapt\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131n, fon toplam de\u011ferinin %10\u2019unu ge\u00e7mesi halinde yukar\u0131da yer alan yat\u0131r\u0131m s\u0131n\u0131r\u0131 %51 olarak uygulan\u0131r.<\/li>\n<li>Yat\u0131r\u0131m s\u0131n\u0131rlar\u0131na uyumun fonun hesap d\u00f6nemi sonundaki toplam de\u011fer tablosu itibari ile sa\u011flanmas\u0131 zorunludur.<\/li>\n<li>Fonlar alt\u0131na, di\u011fer k\u0131ymetli madenlere ve di\u011fer emtialara ve bunlara dayal\u0131 vadeli i\u015flem s\u00f6zle\u015fmelerine yat\u0131r\u0131m yapamazlar.<\/li>\n<li>Sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 a\u00e7\u0131\u011fa satamazlar, kredili menkul k\u0131ymet i\u015flemi yapamazlar ve sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 \u00f6d\u00fcn\u00e7 alamazlar.<\/li>\n<\/ul>\n<p><strong>Fonun Niteli\u011fi<\/strong><\/p>\n<ul>\n<li>Fon malvarl\u0131\u011f\u0131; fon hesab\u0131na olmas\u0131, i\u00e7t\u00fcz\u00fck ile ihra\u00e7 belgesinde h\u00fck\u00fcm bulunmas\u0131 \u015fart\u0131yla kredi al\u0131nmas\u0131 ve koruma ama\u00e7l\u0131 t\u00fcrev ara\u00e7 i\u015flemleri yap\u0131lmas\u0131 amac\u0131 haricinde teminat g\u00f6sterilemez ve rehnedilemez.<\/li>\n<li>Kamu alacaklar\u0131n\u0131n tahsili amac\u0131 da d\u00e2hil olmak \u00fczere haczedilemez.<\/li>\n<li>\u00dczerine ihtiyat\u00ee tedbir konulamaz.<\/li>\n<li>\u0130flas masas\u0131na d\u00e2hil edilemez.<\/li>\n<li>Kurucunun ve\/veya portf\u00f6y y\u00f6neticisinin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere olan bor\u00e7lar\u0131 ve y\u00fck\u00fcml\u00fcl\u00fckleri ile fonlar\u0131n ayn\u0131 \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden olan alacaklar\u0131 birbirlerine kar\u015f\u0131 mahsup edilemez.<\/li>\n<\/ul>\n<p><strong>Kat\u0131lma Paylar\u0131<\/strong><\/p>\n<ul>\n<li>\u0130tibari de\u011feri yoktur.<\/li>\n<li>Fon birim pay de\u011feri, fon toplam de\u011ferinin kat\u0131lma paylar\u0131n\u0131n say\u0131s\u0131na b\u00f6l\u00fcnmesiyle elde edilir.<\/li>\n<li>Fon birim pay de\u011ferinin en az y\u0131lda bir kere hesaplanmas\u0131 ve nitelikli yat\u0131r\u0131mc\u0131lara bildirilmesi esast\u0131r.<\/li>\n<\/ul>\n<p><strong>Fonun Temsili<\/strong><\/p>\n<p>Fon, taraf olaca\u011f\u0131 t\u00fcm s\u00f6zle\u015fmeler ile giri\u015fim \u015firketlerinin y\u00f6netimine kat\u0131l\u0131nmas\u0131 ve bu \u015firketlerin genel kurullar\u0131nda oy kullan\u0131lmas\u0131 da dahil olmak \u00fczere t\u00fcm faaliyetlerinin icras\u0131nda, kurucunun y\u00f6netim kurulu taraf\u0131ndan temsil edilir. Y\u00f6netim kurulu bu yetkisini bir veya daha fazla murahhas \u00fcyeye devredebilir.<\/p>\n<p><strong>Kurulu\u015f ve Ba\u015fvuru S\u00fcreci<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Giri\u015fim sermayesi yat\u0131r\u0131m fonu (GSYF) kurulum s\u00fcreci olduk\u00e7a detayl\u0131 ve belirli a\u015famalar\u0131 i\u00e7eren bir s\u00fcre\u00e7tir. \u0130\u015fte genel hatlar\u0131yla GSYF kurulum s\u00fcreci ve ba\u015fvurulacak yerler:<\/p>\n<p><strong>1. GSYF Kurma Karar\u0131 ve Planlama<\/strong><\/p>\n<ul>\n<li><strong>\u0130lk Ad\u0131m:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonu kurma karar\u0131 al\u0131nd\u0131ktan sonra, detayl\u0131 bir i\u015f plan\u0131 ve yat\u0131r\u0131m stratejisi olu\u015fturulmal\u0131d\u0131r.<\/li>\n<li><strong>Ama\u00e7 Belirleme:<\/strong> Fonun hangi sekt\u00f6rde faaliyet g\u00f6sterece\u011fi, yat\u0131r\u0131m yapaca\u011f\u0131 \u015firketlerin \u00f6zellikleri gibi stratejik hedefler belirlenmelidir.<\/li>\n<\/ul>\n<p><strong>2. Sermaye Piyasas\u0131 Kurulu&#8217;na (SPK) Ba\u015fvuru<\/strong><\/p>\n<ul>\n<li><strong>Ba\u015fvuru Dosyas\u0131n\u0131n Haz\u0131rlanmas\u0131:<\/strong> GSYF kurmak isteyen ki\u015fi ya da kurulu\u015flar, Sermaye Piyasas\u0131 Kurulu&#8217;na ba\u015fvurmak zorundad\u0131r. Ba\u015fvuru i\u00e7in gerekli belgeler ve bilgiler haz\u0131rlan\u0131r.\n<ul>\n<li>Ana s\u00f6zle\u015fme tasla\u011f\u0131<\/li>\n<li>Kurucu ve y\u00f6netim \u015firketine ait belgeler<\/li>\n<li>Fon i\u00e7 t\u00fcz\u00fc\u011f\u00fc ve izahname<\/li>\n<li>Y\u00f6netim kadrosu ve dan\u0131\u015fmanlara ait bilgi ve belgeler<\/li>\n<\/ul>\n<\/li>\n<li><strong>SPK&#8217;ya Ba\u015fvuru:<\/strong> Haz\u0131rlanan dosya SPK&#8217;ya sunulur. SPK, ba\u015fvuruyu de\u011ferlendirir ve gerekli g\u00f6r\u00fclen hallerde ek bilgi ve belge talep edebilir.<\/li>\n<\/ul>\n<p><strong>3. Fonun Kurulmas\u0131 ve Tescil<\/strong><\/p>\n<ul>\n<li><strong>SPK Onay\u0131:<\/strong> SPK&#8217;dan gerekli onaylar al\u0131nd\u0131ktan sonra, fon kurulabilir.<\/li>\n<li><strong>Tescil \u0130\u015flemleri:<\/strong> Fonun tescili i\u00e7in Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne ba\u015fvuru yap\u0131l\u0131r. Fon, ticaret siciline kaydedildikten sonra t\u00fczel ki\u015filik kazan\u0131r.<\/li>\n<li><strong>MKK&#8217;ya Kay\u0131t:<\/strong> Fonun Merkezi Kay\u0131t Kurulu\u015fu&#8217;na (MKK) kaydedilmesi gerekir.<\/li>\n<\/ul>\n<p><strong>4. Faaliyet \u0130zni ve Operasyonel S\u00fcre\u00e7ler<\/strong><\/p>\n<ul>\n<li><strong>Faaliyet \u0130zni Al\u0131nmas\u0131:<\/strong> Fonun faaliyet izni i\u00e7in gerekli ba\u015fvurular yap\u0131l\u0131r.<\/li>\n<li><strong>Operasyonel S\u00fcre\u00e7ler:<\/strong> Fonun faaliyetlerine ba\u015flayabilmesi i\u00e7in operasyonel s\u00fcre\u00e7ler tamamlan\u0131r, banka hesaplar\u0131 a\u00e7\u0131l\u0131r, muhasebe sistemleri kurulur.<\/li>\n<\/ul>\n<p><strong>5. Yat\u0131r\u0131m S\u00fcreci<\/strong><\/p>\n<ul>\n<li><strong>Yat\u0131r\u0131m Stratejisi:<\/strong> Fonun belirledi\u011fi yat\u0131r\u0131m stratejisine uygun olarak giri\u015fimlere yat\u0131r\u0131m yap\u0131l\u0131r.<\/li>\n<li><strong>Fon Y\u00f6netimi:<\/strong> Fonun performans\u0131 d\u00fczenli olarak izlenir ve raporlan\u0131r. Yat\u0131r\u0131mlar\u0131n de\u011ferlemesi yap\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong>Ba\u015fvuru ve Dan\u0131\u015fmanl\u0131k<\/strong><\/p>\n<ul>\n<li><strong>SPK:<\/strong> GSYF kurma ve y\u00f6netme s\u00fcre\u00e7lerinde ana d\u00fczenleyici ve denetleyici kurum olan SPK&#8217;ya ba\u015fvurulmal\u0131d\u0131r.<\/li>\n<li><strong>Dan\u0131\u015fmanl\u0131k \u015eirketleri:<\/strong> S\u00fcrecin karma\u015f\u0131kl\u0131\u011f\u0131 nedeniyle, bu alanda uzmanla\u015fm\u0131\u015f dan\u0131\u015fmanl\u0131k \u015firketlerinden hizmet al\u0131nmas\u0131 tavsiye edilir.<\/li>\n<\/ul>\n<p><strong>Vergi Avantajlar\u0131<\/strong><\/p>\n<p><strong>Giri\u015fim Sermayesi Fonuna Sa\u011flanan Vergi Avantajlar\u0131<\/strong><\/p>\n<p>Giri\u015fim sermayesi fonlar\u0131 ve giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na sa\u011flanan vergi avantajlar\u0131, T\u00fcrkiye&#8217;deki giri\u015fimcilik ekosistemini desteklemek ve yat\u0131r\u0131mc\u0131lar\u0131 te\u015fvik etmek amac\u0131yla \u00f6nemli d\u00fczenlemeler i\u00e7ermektedir. Bu avantajlar, hem Kurumlar Vergisi Kanunu hem de Gelir Vergisi Kanunu&#8217;nda yer alan \u00f6zel h\u00fck\u00fcmlerle belirlenmi\u015ftir.<\/p>\n<p><strong>Fonun Ayr\u0131lmas\u0131 ve Kullan\u0131m\u0131:<\/strong> Giri\u015fim sermayesi fonlar\u0131, Vergi Usul Kanunu&#8217;nun M\u00fckerrer 325&#8217;inci maddesi kapsam\u0131nda d\u00fczenlenmi\u015ftir. \u0130\u015fletmeler, bilan\u00e7olar\u0131nda pasifte ayr\u0131lan bu fonlar\u0131 ge\u00e7ici bir fon hesab\u0131nda tutarlar. Fonlar, Sermaye Piyasas\u0131 Kurulu&#8217;nun d\u00fczenlemelerine uygun olarak T\u00fcrkiye&#8217;de kurulmu\u015f veya kurulacak giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na sermaye olarak konulabilir veya giri\u015fim sermayesi yat\u0131r\u0131m fonu paylar\u0131 sat\u0131n al\u0131nabilir.<\/p>\n<p>Fon ayr\u0131ld\u0131\u011f\u0131 y\u0131l\u0131n kazanc\u0131 veya beyan edilen gelir \u00fczerinden ayr\u0131l\u0131r ve azami tutar\u0131, kurum kazanc\u0131n\u0131n veya beyan edilen gelirin %10&#8217;unu ve \u00f6z sermayenin %20&#8217;sini a\u015famaz. Fon, zaman\u0131nda giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na veya fonlara yat\u0131r\u0131m yap\u0131lmazsa, vergi tahakkuku gecikme faiziyle birlikte ger\u00e7ekle\u015ftirilir.<\/p>\n<p><strong>Kurumlar Vergisi Avantajlar\u0131:<\/strong> Kurumlar Vergisi Kanunu&#8217;nun 5&#8217;inci maddesinin 1\/a-3 f\u0131kras\u0131, giri\u015fim sermayesi yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131 ve giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n hisse senetlerinden elde edilen k\u00e2r paylar\u0131n\u0131 vergiden m\u00fcstesna tutar. Ayn\u0131 kanunun d\/3 f\u0131kras\u0131 ise giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131 ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131n\u0131 kurumlar vergisinden istisna kapsam\u0131na al\u0131r.<\/p>\n<p>Kurumlar Vergisi Kanunu&#8217;nun 10&#8217;uncu maddesinin 1\/g f\u0131kras\u0131na g\u00f6re ise giri\u015fim sermayesi fonu olarak ayr\u0131lan tutarlar, beyan edilen gelirin %10&#8217;unu a\u015fmayan k\u0131sm\u0131 kurum kazanc\u0131ndan indirim olarak kabul edilir.<\/p>\n<p><strong>Gelir Vergisi Avantaj\u0131:<\/strong> Gelir Vergisi Kanunu&#8217;nun 89&#8217;uncu maddesinin 12 numaral\u0131 bendi uyar\u0131nca, giri\u015fim sermayesi fonu olarak ayr\u0131lan tutarlar beyan edilen gelirin %10&#8217;unu a\u015fmayan k\u0131sm\u0131 gelirden indirilebilir.<\/p>\n<p>Bu d\u00fczenlemeler sayesinde, giri\u015fim sermayesi fonlar\u0131na yap\u0131lan yat\u0131r\u0131mlar hem kurumlar vergisinden istisna tutulmakta hem de gelir vergisi matrah\u0131ndan indirim sa\u011flamaktad\u0131r. Bu avantajlar, m\u00fckellefleri giri\u015fim sermayesi alan\u0131nda yat\u0131r\u0131m yapmaya te\u015fvik ederken, \u00fclke ekonomisi i\u00e7in de yenilik\u00e7i fikirlere kaynak aktar\u0131lmas\u0131n\u0131 te\u015fvik etmektedir.<\/p>\n<p>Giri\u015fim sermayesi fonlar\u0131 ve yat\u0131r\u0131m ortakl\u0131klar\u0131, bu d\u00fczenlemelerle giri\u015fimcilik ekosistemine g\u00fc\u00e7l\u00fc destek sa\u011flamakta ve vergisel a\u00e7\u0131dan \u00f6nemli avantajlar sunmaktad\u0131r.<\/p>\n<p>Vergi avantajlar\u0131n\u0131n detaylar\u0131 ve sa\u011flad\u0131\u011f\u0131 faydalar \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n<ol>\n<li><strong>Vergi Muafiyeti ve \u0130stisnalar:<\/strong>\n<ul>\n<li><strong>Sermaye Kazan\u00e7lar\u0131 Vergi Muafiyeti:<\/strong> Bir\u00e7ok \u00fclkede, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 sermaye kazan\u00e7lar\u0131 belirli \u015fartlar alt\u0131nda vergiden muaf tutulabilir. Bu durum, yat\u0131r\u0131mc\u0131lar\u0131n elde ettikleri kazan\u00e7lar\u0131 daha y\u00fcksek tutarda net gelir olarak ellerinde bulundurmalar\u0131n\u0131 sa\u011flar.<\/li>\n<li><strong>Kurumlar Vergisi \u0130stisnas\u0131:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na yat\u0131r\u0131m yapan kurumlar, elde ettikleri kazan\u00e7lar \u00fczerinden belirli oranlarda kurumlar vergisi istisnas\u0131 elde edebilirler. Bu durum, \u015firketlerin giri\u015fim sermayesi fonlar\u0131na yat\u0131r\u0131m yapmalar\u0131n\u0131 te\u015fvik eder.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Gelir Vergisi Avantajlar\u0131:<\/strong>\n<ul>\n<li><strong>Bireysel Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Gelir Vergisi \u0130ndirimi:<\/strong> Giri\u015fim sermayesi fonlar\u0131na yat\u0131r\u0131m yapan bireysel yat\u0131r\u0131mc\u0131lar, yat\u0131r\u0131m tutarlar\u0131n\u0131 belirli oranlarda gelir vergisi matrahlar\u0131ndan d\u00fc\u015febilirler. Bu durum, yat\u0131r\u0131mc\u0131lar\u0131n y\u0131ll\u0131k vergi y\u00fck\u00fcml\u00fcl\u00fcklerini azalt\u0131r.<\/li>\n<li><strong>K\u00e2r Pay\u0131 Vergisi \u0130ndirimi:<\/strong> Giri\u015fim sermayesi fonlar\u0131ndan elde edilen k\u00e2r paylar\u0131, belirli oranlarda gelir vergisi indirimine tabi tutulabilir. Bu durum, yat\u0131r\u0131mc\u0131lar\u0131n fonlardan elde ettikleri gelirlerin daha d\u00fc\u015f\u00fck vergi oranlar\u0131 ile vergilendirilmesini sa\u011flar.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Kurumlar \u0130\u00e7in \u00d6zel Te\u015fvikler:<\/strong>\n<ul>\n<li><strong>Yat\u0131r\u0131m \u0130ndirimi:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na yat\u0131r\u0131m yapan \u015firketler, yat\u0131r\u0131m tutarlar\u0131n\u0131 belirli oranlarda kurumlar vergisi matrahlar\u0131ndan indirebilirler. Bu te\u015fvik, \u015firketlerin daha fazla sermaye ay\u0131rarak giri\u015fim sermayesi fonlar\u0131na yat\u0131r\u0131m yapmalar\u0131n\u0131 sa\u011flar.<\/li>\n<li><strong>AR-GE ve \u0130novasyon Te\u015fvikleri:<\/strong> Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131 arac\u0131l\u0131\u011f\u0131yla yap\u0131lan yat\u0131r\u0131mlar, bir\u00e7ok \u00fclkede AR-GE ve inovasyon te\u015fviklerinden yararlanabilir. Bu durum, fonlar\u0131n teknoloji ve yenilik odakl\u0131 \u015firketlere yat\u0131r\u0131m yapmalar\u0131n\u0131 te\u015fvik eder.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u00c7ifte Vergilendirmeden Ka\u00e7\u0131nma Anla\u015fmalar\u0131:<\/strong>\n<ul>\n<li>Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, uluslararas\u0131 yat\u0131r\u0131mlar yapt\u0131klar\u0131nda \u00e7ifte vergilendirmeden ka\u00e7\u0131nma anla\u015fmalar\u0131ndan faydalanabilirler. Bu durum, yat\u0131r\u0131mc\u0131lar\u0131n farkl\u0131 \u00fclkelerde elde ettikleri kazan\u00e7lar\u0131n sadece bir \u00fclkede vergilendirilmesini sa\u011flar ve vergi y\u00fcklerini azalt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Vergi Planlamas\u0131 ve Stratejileri:<\/strong>\n<ul>\n<li>Giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, vergi avantajlar\u0131ndan en \u00fcst d\u00fczeyde yararlanmak i\u00e7in \u00f6zel vergi planlamas\u0131 ve stratejileri geli\u015ftirirler. Bu stratejiler, fonlar\u0131n ve yat\u0131r\u0131mc\u0131lar\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fcklerini minimize etmeyi hedefler.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Sonu\u00e7 olarak, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n sundu\u011fu vergi avantajlar\u0131, yat\u0131r\u0131mc\u0131lar i\u00e7in \u00f6nemli te\u015fvik unsurlar\u0131d\u0131r. Bu avantajlar, yat\u0131r\u0131mc\u0131lar\u0131n vergi y\u00fcklerini azaltarak, daha y\u00fcksek net kazan\u00e7 elde etmelerini sa\u011flar. Ayr\u0131ca, vergi avantajlar\u0131, giri\u015fim sermayesi fonlar\u0131n\u0131n daha fazla sermaye \u00e7ekmesine ve yenilik\u00e7i \u015firketlere yat\u0131r\u0131m yapmas\u0131na olanak tan\u0131r. Bu durum, giri\u015fimcilik ekosisteminin g\u00fc\u00e7lenmesine ve ekonomik b\u00fcy\u00fcmeye katk\u0131da bulunur.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc Giri\u015fim Sermayesi Nedir?  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":2042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-tr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc - Lege Law<\/title>\n<meta name=\"description\" content=\"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc - Lege Law\" \/>\n<meta property=\"og:description\" content=\"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/\" \/>\n<meta property=\"og:site_name\" content=\"Lege Law\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-14T17:40:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-14T17:49:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"webadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"webadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/\",\"url\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/\",\"name\":\"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc - Lege Law\",\"isPartOf\":{\"@id\":\"https:\/\/www.legelaw.com\/tr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg\",\"datePublished\":\"2024-08-14T17:40:20+00:00\",\"dateModified\":\"2024-08-14T17:49:19+00:00\",\"author\":{\"@id\":\"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/77fe84004a870f08b861e629bff2fbc9\"},\"description\":\"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#primaryimage\",\"url\":\"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg\",\"contentUrl\":\"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg\",\"width\":1920,\"height\":1080,\"caption\":\"GSYF\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legelaw.com\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legelaw.com\/tr\/#website\",\"url\":\"https:\/\/www.legelaw.com\/tr\/\",\"name\":\"Lege Law\",\"description\":\"Attorneys at law\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legelaw.com\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/77fe84004a870f08b861e629bff2fbc9\",\"name\":\"webadmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/29a1115e4ca55131b744b4091209649e68d31db0205f3ae695da266bd96e39c3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/29a1115e4ca55131b744b4091209649e68d31db0205f3ae695da266bd96e39c3?s=96&d=mm&r=g\",\"caption\":\"webadmin\"},\"url\":\"https:\/\/www.legelaw.com\/tr\/author\/webadmin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc - Lege Law","description":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/","og_locale":"tr_TR","og_type":"article","og_title":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc - Lege Law","og_description":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc","og_url":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/","og_site_name":"Lege Law","article_published_time":"2024-08-14T17:40:20+00:00","article_modified_time":"2024-08-14T17:49:19+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg","type":"image\/jpeg"}],"author":"webadmin","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"webadmin","Tahmini okuma s\u00fcresi":"13 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/","url":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/","name":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc - Lege Law","isPartOf":{"@id":"https:\/\/www.legelaw.com\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#primaryimage"},"image":{"@id":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg","datePublished":"2024-08-14T17:40:20+00:00","dateModified":"2024-08-14T17:49:19+00:00","author":{"@id":"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/77fe84004a870f08b861e629bff2fbc9"},"description":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc","breadcrumb":{"@id":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#primaryimage","url":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg","contentUrl":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2024\/08\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-10.jpg","width":1920,"height":1080,"caption":"GSYF"},{"@type":"BreadcrumbList","@id":"https:\/\/www.legelaw.com\/tr\/gsyf-girisim-sermayesi-yatirim-fonlarinin-hukuki-yonu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legelaw.com\/tr\/"},{"@type":"ListItem","position":2,"name":"(GSYF) Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131n\u0131n Hukuki Y\u00f6n\u00fc"}]},{"@type":"WebSite","@id":"https:\/\/www.legelaw.com\/tr\/#website","url":"https:\/\/www.legelaw.com\/tr\/","name":"Lege Law","description":"Attorneys at law","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legelaw.com\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/77fe84004a870f08b861e629bff2fbc9","name":"webadmin","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/29a1115e4ca55131b744b4091209649e68d31db0205f3ae695da266bd96e39c3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/29a1115e4ca55131b744b4091209649e68d31db0205f3ae695da266bd96e39c3?s=96&d=mm&r=g","caption":"webadmin"},"url":"https:\/\/www.legelaw.com\/tr\/author\/webadmin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts\/2102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/comments?post=2102"}],"version-history":[{"count":3,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts\/2102\/revisions"}],"predecessor-version":[{"id":2112,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts\/2102\/revisions\/2112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/media\/2042"}],"wp:attachment":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/media?parent=2102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/categories?post=2102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/tags?post=2102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}