Turkey: Übertragung von Geschaeftsanteilen einer Gesellschaft mit beschraenkter Haftung nach türkischem Recht

Im Unterschied zu Aktiengesellschaften (anonim şirket) hängt die Gültigkeit der Übertragung von Geschäftsanteilen einer türkischen Gesellschaft mit beschränkter Haftung (limited şirket, Ltd. Şti.") davon ab, ob einige Formvorschriften erfüllt sind. Die Übertragung von Geschäftsanteilen einer Ltd. Şti. ist im Türkischen Handelsgesetzbuch (Türk Ticaret Kanunu, TTK"), das am 1. Juli 2012 in Kraft getreten ist, geregelt. Die Abtretung von Geschäftsanteilen ist zulässig, so lange kein entgegenstehendes Verbot im Gesellschaftsvertrag geregelt ist. Das TTK enthält eine klare Regelung zur Übertragung der Geschäftsanteile: Demnach bedarf die Abtretung von Geschäftsanteilen eines schriftlichen Vertrages, der notariell beglaubigt ist. Wird der Vertrag ohne Einhaltung dieser Formvorschrift abgeschlossen, ist er nichtig.

Das TTK enthält auch Vorgaben zum Inhalt des Abtretungsvertrages: Im Abtretungsvertrag sollen, unter anderem, im Gesellschaftsvertrag vorgesehene Zahlungsverpflichtungen, verschärfte Wettbewerbsverbote der Gesellschafter oder Vorkaufrechte an Geschäftsanteilen aufgeführt werden. In der Begründung des TTK wird klargestellt, dass die Gültigkeit des Abtretungsvertrages nicht berührt wird, wenn diese Rechte und Pflichten des Erwerbers im Abtretungsvertrag nicht aufgeführt werden.

Im Gegensatz zum deutschen GmbH-Recht1 bedarf die Übertragung der Geschäftsanteile einer Ltd. Şti. nach dem TTK grundsätzlich der Zustimmung der Gesellschafterversammlung. Nach der Begründung des TTK handelt es sich hierbei nicht um eine Muss-Vorschrift. Im Gesellschaftsvertrag darf geregelt werden, dass die Abtretung der Geschäftsanteile nicht der Zustimmung der Gesellschafterversammlung bedarf. Nachdem die Gesellschafterversammlung der Abtretung zugestimmt hat, hat der Geschäftsführer den neuen Gesellschafter ins Anteilbuch einzutragen.

Die Zustimmung der Gesellschafterversammlung zur Abtretung gilt als erteilt, wenn die Gesellschafterversammlung innerhalb von drei Monaten nach Anzeige der Abtretung ihre Zustimmung nicht verweigert hat. Mit dieser Regelung wird verhindert, dass die Gesellschafterversammlung die schwebende Unwirksamkeit der Abtretung beliebig verlängern kann.

Die Übertragung des Geschäftsanteils muss ins Handelsregister eingetragen werden. Der Geschäftsführer hat innerhalb von 30 Tagen den Übergang des Geschäftsanteils beim Handelsregisteramt anzumelden. Erfolgt die Anmeldung durch den Geschäftsführer nicht innerhalb der vorgesehenen Frist, ist der Veräußerer der Geschäftsanteile berechtigt, die Abtretung beim Handelsregister anzuzeigen.

Nach dem TTK können Urkunden über Stammanteile in Form einer Beweisurkunde oder eines Namenpapieres ausgestellt werden. Es wird die Ansicht vertreten, dass die Namenspapiere durch Indossament und Übergabe übertragbar seien. In der Begründung des TTK wird jedoch klargestellt, dass die Anteilscheine einer Ltd. Şti. nicht verkehrsfähig sind, sondern nur zu Beweiszwecken dienen. Deshalb sind die Ltd. Şti.-Anteile nicht durch Indossament und Übergabe der Namenspapiere übertragbar. Die oben genannten Formvorschriften sind für die Abtretung der Geschäftsanteile in allen Fällen zwingend.

Im TTK werden auch andere Erwerbsarten als die Abtretung geregelt. Werden Geschäftanteile durch Erbgang, eheliches Güterrecht oder Zwangsvollstreckung erworben, so gehen sämtliche Rechte und Pflichten, die mit dem Geschäftsanteil verbunden sind, sofort auf den Erwerber über. Auch in diesen Fällen kann die Gesellschafterversammlung innerhalb von drei Monaten nach Kenntnis des Übergangs dem Erwerber die Zustimmung verweigern. Die Verweigerung der Zustimmung ist jedoch nur dann gültig, wenn die Gesellschafterversammlung dem Erwerber zugleich ein Angebot zur Übernahme der Geschäftsanteile durch einen Gesellschafter oder einen Dritten zum aktuellen Marktwert unterbreitet.

Seit dem Inkrafttreten des Gesetzes zur Besserung des Investitionsumfelds vom 9. August 2016 ist die Übertragung der Geschäftsanteile einer Ltd. Şti. von der Stempelsteuer und anderen Notargebühren befreiet.


1 Nach dem deutschen Gesetz betreffend die Gesellschaften mit beschränkter Haftung bedarf die Übertragung der GmbH-Geschäftsanteile grundsätzlich nicht der Zustimmung der Gesellschafterversammlung, es sei denn, das Zustimmungserfordernis ist im Gesellschaftervertrag geregelt.

© Kolcuoğlu Demirkan Koçaklı Attorneys at Law 2015

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