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ARTICLE · 23 AUGUST 2022

Taşınmazın Ayni Sermaye Olarak Tescili

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Bir taşınmazın, ticaret şirketine ayni sermaye olarak getirilmesi iki aşamada gerçekleşmektedir. İlk aşama taahhüt işlemi, ikinci aşama ise tasarruf işlemidir.

TurkeyReal Estate and Construction
Kerim Kocaman
Kerim Kocaman
Sezai Özkamali
Sezai Özkamali
Feride Kenar
Feride Kenar
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Ticaret Şirketlerine Taşınmazın Ayni Sermaye Olarak Tescili

Bir taşınmazın, ticaret şirketine ayni sermaye olarak getirilmesi iki aşamada gerçekleşmektedir. İlk aşama taahhüt işlemi, ikinci aşama ise tasarruf işlemidir.

Taahhüt İşlemi Aşaması

Şekil: Taşınmaz devrine yönelik taahhüt işleminin resmi şekilde yapılması geçerlilik şartıdır. Ancak, kanunda şekil şartı 6762 sayılı Türk Ticaret Kanunu (TTK) 140/II ve 6102 sayılı TTK m. 128/III hükmüyle oldukça hafifletilmiştir. Bu haliyle yapılması gereken; kurucular tarafından sermaye taahhüdünde bulunulan şirket esas sözleşmesinin imzalanması ve bu imzaların noter tarafından tasdik edilmesidir. Hatta bu durum; taşınmaza ilişkin sözleşmenin tapu memuru önünde ya da satım vaadi şeklinde noter tarafından düzenleme suretiyle yapılması zorunluluğunun bir istisnasını oluşturur.

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