{"id":23144,"date":"2022-06-28T10:58:40","date_gmt":"2022-06-28T10:58:40","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=23144"},"modified":"2022-06-29T08:50:43","modified_gmt":"2022-06-29T08:50:43","slug":"istanbul-finans-merkezi-kuruldu","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2022\/06\/28\/istanbul-finans-merkezi-kuruldu\/","title":{"rendered":"\u0130stanbul Finans Merkezi Kuruldu"},"content":{"rendered":"

Yeni Geli\u015fme<\/strong><\/h3>\n

\u0130stanbul Finans Merkezi’nin (“\u0130FM<\/strong>“) faaliyetlerinin genel \u00e7er\u00e7evesini i\u00e7eren ve \u0130FM’de ger\u00e7ekle\u015fecek faaliyetler i\u00e7in vergi muafiyetleri, istisna ve te\u015fvikleri d\u00fczenleyen yasa (“Kanun<\/strong>“) 28 Haziran 2022 tarihinde Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

Kanun Ne Anlama Geliyor?<\/strong><\/h3>\n

Kanun, \u0130FM’nin alan\u0131, y\u00f6netilmesi ve i\u015fletilmesine ili\u015fkin hususlar, \u0130FM’de ger\u00e7ekle\u015fecek faaliyetler ve bu faaliyetler i\u00e7in \u0130FM’yi finansal kurulu\u015flar i\u00e7in \u00e7ekici k\u0131lacak \u00e7e\u015fitli te\u015fvik, indirim, muafiyet ve istisnalar\u0131 d\u00fczenliyor.<\/p>\n

\u0130FM’nin \u0130\u015fletilmesi ve Kat\u0131l\u0131mc\u0131lar <\/strong><\/p>\n

\u0130FM’nin t\u00fcm\u00fcn\u00fcn i\u015fletilmesi, kiralanmas\u0131 ve her t\u00fcrl\u00fc y\u00f6netim faaliyetleri yirmi y\u0131l s\u00fcreyle T\u00fcrkiye Varl\u0131k Fonu taraf\u0131ndan \u00f6zel hukuk h\u00fck\u00fcmleri tabi \u015fekilde anonim \u015firket olarak kurulacak y\u00f6netici \u015firket (“Y\u00f6netici \u015eirket<\/strong>“) taraf\u0131ndan ger\u00e7ekle\u015ftirilecek.<\/p>\n

Kanun, \u0130FM’de ger\u00e7ekle\u015ftirilebilecek finansal faaliyetleri; bankac\u0131l\u0131k, emeklilik ve bireysel emeklilik, sigortac\u0131l\u0131k, finansal kiralama, fakt\u00f6ring, tasarruf finansman\u0131, \u00f6deme hizmetleri, elektronik para hizmetleri, sermaye piyasalar\u0131 mevzuat\u0131 kapsam\u0131nda hizmetler olarak bi\u00e7imde tan\u0131ml\u0131yor.<\/p>\n

\u0130FM’de faaliyet g\u00f6sterebilmek i\u00e7in Cumhurba\u015fkanl\u0131\u011f\u0131 Finans Ofisi’nden kat\u0131l\u0131mc\u0131 belgesi al\u0131nmas\u0131 gerekecek. Bu kat\u0131l\u0131mc\u0131 belgesinin ko\u015fullar\u0131 ileride \u00e7\u0131kar\u0131lacak uygulama y\u00f6netmeli\u011finde belirlenecek.<\/p>\n

Finansal Hizmet \u0130hracat\u0131<\/strong><\/p>\n

Kanun uyar\u0131nca, \u0130FM’de mukim finansal kurulu\u015flar\u0131n kat\u0131l\u0131mc\u0131 belgesi alarak yurt d\u0131\u015f\u0131nda yerle\u015fik ki\u015filere sunacaklar\u0131 finansal hizmetler, hizmetlerden nihai olarak yurt d\u0131\u015f\u0131nda faydalan\u0131yor ise, finansal hizmet ihracat\u0131 olarak de\u011ferlendirilecek. Bu finansal kurulu\u015flar\u0131n kendi nam ve hesab\u0131na ger\u00e7ekle\u015ftirdikleri t\u00fcrev i\u015flemler, varl\u0131k al\u0131m-sat\u0131m i\u015flemleri ve yurt i\u00e7inde yerle\u015fik ki\u015filerin tasarruflar\u0131n\u0131 yurt d\u0131\u015f\u0131na \u00e7\u0131karan faaliyetleri ise finansal hizmet ihracat\u0131 olarak de\u011ferlendirilmeyecek.<\/p>\n

Vergi Muafiyeti, \u0130stisna ve \u0130ndirimler\u00a0 <\/strong><\/p>\n

Kanun, \u0130FM’de ger\u00e7ekle\u015ftirilen finansal hizmet ihracat\u0131 niteli\u011findeki faaliyetlere y\u00f6nelik a\u015fa\u011f\u0131daki istisna ve indirimleri sa\u011fl\u0131yor:<\/p>\n

    \n
  • S\u00f6z konusu faaliyetlerden elde edilen kazanc\u0131n %75’i kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilecek ve kurumlar vergisi matrah\u0131n\u0131n tespitinde kurum kazanc\u0131ndan indirilecek. Bunun yan\u0131nda, s\u00f6z konusu indirim oran\u0131 2022 ila 2031 y\u0131llar\u0131 vergilendirme d\u00f6nemleri i\u00e7in %100 olarak uygulanacak. \u00d6zel hesap d\u00f6nemi uygulayanlar i\u00e7in ise belirtilen y\u0131llarda ba\u015flayan hesap d\u00f6nemleri esas al\u0131nacak.<\/li>\n
  • S\u00f6z konusu i\u015flemler kapsam\u0131nda lehe al\u0131nan paralar, banka ve sigorta muameleleri vergisinden istisna olacak.<\/li>\n
  • S\u00f6z konusu faaliyetlere ili\u015fkin t\u00fcm i\u015flemler her t\u00fcrl\u00fc har\u00e7tan istisna olacak.<\/li>\n
  • S\u00f6z konusu i\u015flemlere ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar damga vergisinden istisna olacak.<\/li>\n<\/ul>\n

    Kanun, kat\u0131l\u0131mc\u0131lar\u0131n \u0130FM’de istihdam ettikleri personele \u00f6denen ayl\u0131k \u00fccret y\u00f6n\u00fcnden de belirli istisnalar sa\u011fl\u0131yor. Buna g\u00f6re s\u00f6z konusu personele \u00f6denen ayl\u0131k \u00fccretin safi de\u011ferinin, yurt d\u0131\u015f\u0131nda<\/p>\n

      \n
    • en az be\u015f y\u0131ll\u0131k mesleki tecr\u00fcbeye sahip ki\u015filer i\u00e7in %60’\u0131,<\/li>\n
    • en az on y\u0131ll\u0131k mesleki tecr\u00fcbeye sahip ki\u015filer i\u00e7in ise %80’i<\/li>\n<\/ul>\n

      gelir vergisinden istisna olacak. Bu gelir vergisi istisnas\u0131 \u0130FM’de \u00e7al\u0131\u015fmaya ba\u015flamadan \u00f6nceki son \u00fc\u00e7 y\u0131lda T\u00fcrkiye’de \u00e7al\u0131\u015fmam\u0131\u015f olan personelin \u00fccret gelirlerine de uygulanacak.<\/p>\n

      \u0130FM’deki ta\u015f\u0131nmazlar\u0131n kiralanmas\u0131na ili\u015fkin i\u015flemler her t\u00fcrl\u00fc har\u00e7tan ve bu i\u015flemlere ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar da damga vergisinden istisna olacak.<\/p>\n

      Yukar\u0131da belirtilen indirim ve istisnalar, en az \u00fc\u00e7 \u00fclkede aktif olarak faaliyet g\u00f6steren kat\u0131l\u0131mc\u0131lar\u0131n b\u00f6lgesel hazine ve finansal y\u00f6netim merkezleri hakk\u0131nda da uygulanacak.<\/p>\n

      Ayr\u0131ca, 492 say\u0131l\u0131 Har\u00e7lar Kanunu kapsam\u0131nda al\u0131nan finansal faaliyet har\u00e7lar\u0131, kat\u0131l\u0131mc\u0131lar\u0131n \u0130FM’de yer alan merkez ve \u015fubelerinden Kanun’un y\u00fcr\u00fcrl\u00fck tarihinden itibaren be\u015f y\u0131l boyunca al\u0131nmayacak.<\/p>\n

      Kay\u0131tlar ve Defterler, Dil ve Uygulanacak Hukuk Se\u00e7imleri<\/strong><\/p>\n

      Kanun ile kat\u0131l\u0131mc\u0131lar\u0131n tutmak zorunda olduklar\u0131 defterler ile d\u00fczenleyecekleri belgeleri yabanc\u0131 para birimiyle tutabilmeleri \u00e7er\u00e7evesinde 213 say\u0131l\u0131 Vergi Usul Kanunu ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine ba\u011fl\u0131 olmaks\u0131z\u0131n d\u00fczenleme yapmaya Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilendiriliyor.<\/p>\n

      Kat\u0131l\u0131mc\u0131lar\u0131n kendi aralar\u0131nda ve \u0130FM’de y\u00fcr\u00fctt\u00fckleri faaliyetler kapsam\u0131nda d\u00fczenlenen her t\u00fcrl\u00fc muamele, anla\u015fma, muhabere, hesap ve defterleri T\u00fcrk\u00e7e olarak d\u00fczenleme mecburiyeti bulunmayacak. Ayr\u0131ca, Kat\u0131l\u0131mc\u0131lar, yine birbiriyle ve \u0130FM’de y\u00fcr\u00fctecekleri faaliyetler kapsam\u0131nda, kendi faaliyetlerinin tabi oldu\u011fu mevzuata ayk\u0131r\u0131 olmamak kayd\u0131yla, yapt\u0131klar\u0131 her nevi \u00f6zel hukuk i\u015flemi ve s\u00f6zle\u015fmesinde serbest\u00e7e hukuk tercihi yapabilecekler.<\/p>\n

      En az \u00fc\u00e7 \u00fclkede aktif olarak faaliyet g\u00f6steren kat\u0131l\u0131mc\u0131lar\u0131n b\u00f6lgesel hazine ve finansal y\u00f6netim merkezleri hakk\u0131nda da bu muafiyetler uygulanacak.<\/p>\n

      Ta\u015f\u0131nmazlara \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/p>\n

      \u0130FM’deki ta\u015f\u0131nmazlar yaln\u0131zca Y\u00f6netici \u015eirket taraf\u0131ndan re’sen tescil ettirilecek olan i\u015fletme projesi ve y\u00f6netim plan\u0131nda belirlenen ama\u00e7lar i\u00e7in kullan\u0131labilecek. Kat\u0131l\u0131mc\u0131lar\u0131n kat\u0131l\u0131mc\u0131 belgesinin herhangi bir sebeple iptal edilmesi halinde, \u0130FM’deki faaliyetleri i\u00e7in yapt\u0131klar\u0131 kira s\u00f6zle\u015fmesi de kendili\u011finden sonlanacak.<\/p>\n

      Sonu\u00e7<\/strong><\/h3>\n

      Kanun, \u0130stanbul’u k\u00fcresel bir finans merkezi haline getirme hedefi kapsam\u0131nda finans d\u00fcnyas\u0131n\u0131n \u015fehre olan ilgisini artt\u0131racak mali ve operasyonel te\u015fvikleri i\u00e7eriyor. Kanun’da bahsi ge\u00e7en uygulama y\u00f6netmeli\u011fi, Kanun’u takiben \u00e7\u0131kar\u0131lacak ve \u0130FM’de yer alabilecek kurumlara verilecek kat\u0131l\u0131m belgesinin \u015fartlar\u0131 da dahil olmak \u00fczere detayl\u0131 d\u00fczenlemeler i\u00e7erecek.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Yeni Geli\u015fme \u0130stanbul Finans Merkezi’nin (“\u0130FM“) faaliyetlerinin genel \u00e7er\u00e7evesini i\u00e7eren ve \u0130FM’de ger\u00e7ekle\u015fecek faaliyetler i\u00e7in vergi muafiyetleri, istisna ve te\u015fvikleri […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[90,95,97],"class_list":["post-23144","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-banking-finance-tr","tag-tax-tr","tag-capital-markets-tr"],"acf":[],"yoast_head":"\n\u0130stanbul Finans Merkezi Kuruldu<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme \u0130stanbul Finans Merkezi'nin ("\u0130FM") faaliyetlerinin genel \u00e7er\u00e7evesini i\u00e7eren ve \u0130FM'de ger\u00e7ekle\u015fecek faaliyetler i\u00e7in vergi 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