Komandit şirket Kom.ŞtiTürkiye
What it takes to form, own and run a limited partnership in Türkiye, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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ortaklardan bir veya birkaçının sorumluluğu sınırlandırılmamış
The registry’s and the law’s own pages do not mention it.
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Bu Bölümdeki özel hükümler saklı kalmak şartıyla, kollektif şirkete dair 212 ilâ 216 ncı maddeler komandit şirketler hakkında da uygulanır.
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anonim, limited ve sermayesi paylara bölünmüş komandit şirketler
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- No paid-up rule: the contract states each limited partner's capital amount and kind (TTK Art. 305(2)) and, through Art. 305(1), each partner's promised contribution as for a kollektif sirket (Art. 213(1)(e)); the Code sets no share of the contribution to be paid in at formation.
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Bu Bölümdeki özel hükümler saklı kalmak şartıyla, kollektif şirkete dair 212 ilâ 216 ncı maddeler komandit şirketler hakkında da uygulanır.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Not stated
The registry’s and the law’s own pages do not mention it.
- Members
- At least 2
Quote
(sınırlı sorumlu) ortak olan en az iki
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Kom.Şti.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Kom.Şti are in our records.
What is public
- Shareholders
- Public
Quote
Bu Bölümdeki özel hükümler saklı kalmak şartıyla, kollektif şirkete dair 212 ilâ 216 ncı maddeler komandit şirketler hakkında da uygulanır.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners+1 regime
An ordinary komandit (adi komandit) sirket is not a corporate-tax payer: the komandite partners' shares are personal commercial income. A komandit whose capital is divided into shares (eshamli) is a capital company paying corporate tax at 25% (KVK Art. 2, 32); this row records the ordinary form.
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anonim, limited ve sermayesi paylara bölünmüş komandit şirketler
Special regimes that may apply
- Serbest bölgelerde kazanç ve ücret istisnası free zone · 100% exempt
Taxpayers licensed to operate in a Turkish free zone, on income from activities carried on there; and, under ek madde 4, zone operators on income from operating the zone 3218 sayılı Serbest Bölgeler Kanunu, geçici madde 3 (Ek: 29/1/2004–5084/9 md.) ve ek madde 4 (Ek: 4/11/2021-7341/7 md.)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Türkiye
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Kom.Şti.
Every business in Türkiye
VAT
- Standard rate
- 20%
The general rate rose from 18% to 20% on 10 July 2023; the 8% rate on the Annex II list rose to 10% on the same date.
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a) Ekli listelerde yer alanlar hariç olmak üzere, vergiye tabi işlemler için, (7346 sayılı Cumhurbaşkanı Kararı ile değişen ibare. Yürürlük: 10/07/2023) % 20
- Other rates
- 10% Goods and services in Annex II to the VAT rates decision
- 1% Goods and services in Annex I to the VAT rates decision
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b) Ekli (I) sayılı listede yer alan teslim ve hizmetler için, % 1
- Registration threshold
- Not in our records
- A foreign company
- See the note
The Revenue Administration's website is drawn by script and gave no readable text; the rates decision and general application communiqué read state no rule for a business established abroad, so the non-resident answers are left unrecorded.
- Tax authority
- Gelir İdaresi Başkanlığı (Revenue Administration)
Payment and banking services
1 service names Türkiye on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Komandit şirket (Kom.Şti)
- ISO 20275 code
- ONVASecondary GLEIF, Entity Legal Forms code list