{"id":1059,"date":"2026-03-03T15:20:15","date_gmt":"2026-03-03T14:20:15","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1059"},"modified":"2026-03-03T15:20:17","modified_gmt":"2026-03-03T14:20:17","slug":"haftung-von-gmbh-geschaftsfuhrer","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/haftung-von-gmbh-geschaftsfuhrer\/","title":{"rendered":"GmbH: \u015eirketten ayr\u0131ld\u0131ktan sonra sorumluluk"},"content":{"rendered":"<p>GmbH genel m\u00fcd\u00fcrlerinin sorumlulu\u011fu, ancak ayr\u0131lmalar\u0131ndan sonra tarh edilen vergiler i\u00e7in de ge\u00e7erli midir?<\/p>\n\n\n\n<p>Yasal temsilciler olarak, bir GmbH'nin genel m\u00fcd\u00fcrleri, \u015firketin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00fczg\u00fcn bir \u015fekilde yerine getirmesini sa\u011flamaktan sorumludur. Bu sadece vergilerin zaman\u0131nda \u00f6denmesini de\u011fil, ayn\u0131 zamanda vergilerin do\u011fru de\u011ferlendirilmesi i\u00e7in gerekli olan kapsaml\u0131 a\u00e7\u0131klama, muhasebe, do\u011fruluk ve beyan y\u00fck\u00fcml\u00fcl\u00fcklerini de i\u00e7erir.<\/p>\n\n\n\n<p>\u015eirket \u00f6deme veya i\u015fbirli\u011fi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmezse, genel m\u00fcd\u00fcr temsilci olarak sorumlu tutulabilir - ancak yaln\u0131zca a\u015fa\u011f\u0131daki ko\u015fullar yerine getirilirse:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>bir g\u00f6rev ihlali vard\u0131r,<\/li>\n\n\n\n<li>bu g\u00f6rev ihlali vergi kayb\u0131na neden olmu\u015ftur,<\/li>\n\n\n\n<li>y\u00f6netimin kusurlu (kas\u0131tl\u0131 veya ihmalkar) hareket etmi\u015f olmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Uygulamada, ilgili verginin ancak y\u00f6netimden ayr\u0131ld\u0131ktan sonra belirlenmesi halinde sorumlulu\u011fun devam edip edemeyece\u011fi sorusu tekrar tekrar ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130dare Mahkemesi durumu nas\u0131l de\u011ferlendirir?<\/h3>\n\n\n\n<p>\u0130dare Mahkemesine g\u00f6re, temsil sorumlulu\u011fu a\u00e7\u0131s\u0131ndan yaln\u0131zca genel m\u00fcd\u00fcrl\u00fck g\u00f6revinin fiilen yerine getirildi\u011fi d\u00f6nem ge\u00e7erlidir. Bu s\u00fcre atama ile ba\u015flar ve g\u00f6revden alma ile sona erer.<\/p>\n\n\n\n<p>Bu aktif g\u00f6rev s\u00fcresi boyunca bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ihlal edilirse, vergi sadece geriye d\u00f6n\u00fck olarak, yani ki\u015fi y\u00f6netimden ayr\u0131ld\u0131ktan sonra tarh edilirse de sorumluluk do\u011fabilir. Ancak bunun i\u00e7in \u00f6n ko\u015ful, verginin ekonomik olarak aktif y\u00f6netim faaliyeti d\u00f6nemine denk gelmesidir.<\/p>\n\n\n\n<p>Stat\u00fc: 02\/03\/2026<br><sup>Kaynak: VwGH 2.9.2025, Ro 2022\/13\/0007<br>Foto\u011fraf: Tima Miroshnichenko<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>GmbH genel m\u00fcd\u00fcrlerinin sorumlulu\u011fu, ancak ayr\u0131lmalar\u0131ndan sonra tarh edilen vergiler i\u00e7in de ge\u00e7erli midir?<\/p>","protected":false},"author":10,"featured_media":1060,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[1,16],"tags":[108,107],"location":[],"class_list":["post-1059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-steuerberatung","tag-abgaben","tag-haftung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GmbH: Haftung nach Ausscheiden | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Gilt die Haftung von GmbH-Gesch\u00e4ftsf\u00fchrer:innen auch nach deren Ausscheiden? 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