{"id":33888,"date":"2026-05-22T14:38:25","date_gmt":"2026-05-22T14:38:25","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=33888"},"modified":"2026-05-22T14:38:25","modified_gmt":"2026-05-22T14:38:25","slug":"yeniden-varlik-barisi-2","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/05\/22\/yeniden-varlik-barisi-2\/","title":{"rendered":"Yeniden Varl\u0131k Bar\u0131\u015f\u0131"},"content":{"rendered":"<p>Yeni Geli\u015fmeler<br \/>\n21 May\u0131s 2026 tarihinde T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda kabul edilen ve hen\u00fcz Resmi Gazete\u2019de yay\u0131mlanmayan 7582 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (&#8220;<strong>Kanun<\/strong>&#8220;) ile, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;na eklenen ge\u00e7ici 19. madde uyar\u0131nca yeni bir varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131 getirildi.<\/p>\n<p>Yap\u0131lan d\u00fczenleme ile ger\u00e7ek ve t\u00fczel ki\u015filere, yurt d\u0131\u015f\u0131nda bulunan veya T\u00fcrkiye\u2019de bulunmakla birlikte kay\u0131tlarda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 belirli oranlarda vergilendirilmek suretiyle beyan etme ve kayda alma imk\u00e2n\u0131 tan\u0131nd\u0131.<\/p>\n<p>Yeni varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131, \u00f6nceki d\u00fczenlemelerle b\u00fcy\u00fck \u00f6l\u00e7\u00fcde benzerlik g\u00f6stermekle birlikte bildirilen varl\u0131klar\u0131n belirli s\u00fcrelerle T\u00fcrkiye\u2019de tutulmas\u0131n\u0131n taahh\u00fct edilmesi halinde %0\u2019a kadar d\u00fc\u015febilen kademeli vergi oran\u0131 sistemi ve bildirilen varl\u0131klar\u0131n giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131nda de\u011ferlendirilebilmesi bak\u0131m\u0131ndan \u00f6nceki uygulamalardan ayr\u0131\u015fmaktad\u0131r.<\/p>\n<p>Karar ile Yap\u0131lan D\u00fczenlemeler Ne Anlama Geliyor?<strong>\u200b<\/strong><\/p>\n<p><strong>Kapsama Giren Varl\u0131klar<\/strong><\/p>\n<p>D\u00fczenleme kapsam\u0131nda; yurt d\u0131\u015f\u0131nda bulunan ve T\u00fcrkiye&#8217;de bulunmakla birlikte gelir veya kurumlar vergisi m\u00fckelleflerinin kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 varl\u0131k bar\u0131\u015f\u0131na konu edilebilecektir. Gayrimenkuller ve di\u011fer varl\u0131klar d\u00fczenleme kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/p>\n<p>Varl\u0131klar\u0131n ge\u00e7mi\u015fte belirli bir tarih itibar\u0131yla mevcut oldu\u011funun ayr\u0131ca ispat edilmesi gerekmemekte; \u00f6ng\u00f6r\u00fclen s\u00fcreler i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi veya kay\u0131tlara al\u0131nmas\u0131 yeterli kabul edilmektedir.<\/p>\n<p><strong>Varl\u0131k Bar\u0131\u015f\u0131ndan Yararlanabilecek Ki\u015filer<\/strong><\/p>\n<p>Varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131ndan;<\/p>\n<ul>\n<li>Gelir ve kurumlar vergisi m\u00fckellefleri,<\/li>\n<li>Defter tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmayan ki\u015filer, ve<\/li>\n<li>T\u00fcrkiye\u2019de herhangi bir vergi m\u00fckellefiyeti kayd\u0131 bulunmayan ger\u00e7ek ki\u015filer<\/li>\n<\/ul>\n<p>dahil olmak \u00fczere ger\u00e7ek ve t\u00fczel ki\u015filer (\u015firketler, vak\u0131flar ve benzeri) yararlanabilecektir.<\/p>\n<p><strong>Bildirim S\u00fcreci ve T\u00fcrkiye\u2019ye Getirme \u015eart\u0131<\/strong><\/p>\n<p>Varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131 ile getirilen avantajlardan yararlan\u0131labilmesi i\u00e7in kapsamdaki varl\u0131klar\u0131n <strong>31 Temmuz 2027<\/strong> tarihine kadar T\u00fcrkiye&#8217;deki banka veya arac\u0131 kurumlara bildirilmesi gerekmektedir. Cumhurba\u015fkan\u0131&#8217;na bu s\u00fcreyi, bitim tarihinden itibaren her defas\u0131nda alt\u0131 ay\u0131 ge\u00e7meyen s\u00fcreler halinde bir y\u0131la kadar uzatma yetkisi verilmi\u015ftir.<\/p>\n<p>Yurt d\u0131\u015f\u0131nda bulunan ve d\u00fczenleme kapsam\u0131nda olan varl\u0131klar\u0131n, bildirim yap\u0131ld\u0131\u011f\u0131 tarihten itibaren <strong>iki ay i\u00e7inde<\/strong>;<\/p>\n<ul>\n<li>T\u00fcrkiye&#8217;deki banka veya arac\u0131 kurumlarda adlar\u0131na a\u00e7\u0131lan hesaplara transfer edilmesi, veya<\/li>\n<li>Yurt d\u0131\u015f\u0131ndan fiziki olarak getirilenlerin bu hesaplara yat\u0131r\u0131lmas\u0131<\/li>\n<\/ul>\n<p>gerekmektedir. Fiziki olarak yurt d\u0131\u015f\u0131ndan getirilen varl\u0131klar\u0131n yurda getirildi\u011fi, G\u00fcmr\u00fck \u0130daresine yap\u0131lacak beyana ili\u015fkin belgeler ile tevsik olunacak; G\u00fcmr\u00fck \u0130daresi de ald\u0131\u011f\u0131 beyanlar\u0131, al\u0131nd\u0131\u011f\u0131 ay\u0131 takip eden ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirecektir.<\/p>\n<p>T\u00fcrkiye\u2019de bulunan ancak kay\u0131tlarda yer almayan varl\u0131klar\u0131n ise, bildirim tarihi itibar\u0131yla banka veya arac\u0131 kurumlara yat\u0131r\u0131lmas\u0131 suretiyle tevsik edilmesi gerekmektedir.<\/p>\n<p><strong>Vergi Oranlar\u0131<\/strong><\/p>\n<p>Banka ve arac\u0131 kurumlar, kendilerine bildirilen varl\u0131klara ili\u015fkin olarak, bildirim sahibinden bildirilen varl\u0131klar\u0131n de\u011feri \u00fczerinden pe\u015fin olarak tahsil ettikleri vergiyi, bildirimi izleyen ay\u0131n on be\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi sorumlusu s\u0131fat\u0131yla beyan edecek ve ayn\u0131 s\u00fcre i\u00e7inde \u00f6deyecektir.<\/p>\n<p>Genel vergi oran\u0131 <strong>%5<\/strong> olmakla birlikte, bildirilen varl\u0131\u011f\u0131n vadeli hesaplarda, 4749 say\u0131l\u0131 Kanun kapsam\u0131nda ihra\u00e7 edilen Devlet i\u00e7 bor\u00e7lanma senetleri ile kira sertifikalar\u0131nda veya giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131nda bulundurulaca\u011f\u0131 s\u00fcreye ba\u011fl\u0131 olarak vergi oran\u0131 kademeli olarak azalmaktad\u0131r:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"170\"><strong>Taahh\u00fct Edilen S\u00fcre<\/strong><\/td>\n<td width=\"85\"><strong>Vergi Oran\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"170\">En az 5 y\u0131l<\/td>\n<td width=\"85\">%0<\/td>\n<\/tr>\n<tr>\n<td width=\"170\">En az 4 y\u0131l<\/td>\n<td width=\"85\">%1<\/td>\n<\/tr>\n<tr>\n<td width=\"170\">En az 3 y\u0131l<\/td>\n<td width=\"85\">%2<\/td>\n<\/tr>\n<tr>\n<td width=\"170\">En az 2 y\u0131l<\/td>\n<td width=\"85\">%3<\/td>\n<\/tr>\n<tr>\n<td width=\"170\">En az 1 y\u0131l<\/td>\n<td width=\"85\">%4<\/td>\n<\/tr>\n<tr>\n<td width=\"170\">Taahh\u00fct yoksa (Genel oran)<\/td>\n<td width=\"85\">%5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Bunun yan\u0131 s\u0131ra, 1 Ocak 2027 ila 31 Temmuz 2027 tarihleri aras\u0131nda (bu tarih dahil) yap\u0131lacak bildirimlerde yukar\u0131daki oranlara yar\u0131m puan art\u0131r\u0131m yap\u0131lacak. 31 Temmuz 2027 tarihinin Cumhurba\u015fkan\u0131 yetkisiyle uzat\u0131lmas\u0131 halinde, bu tarihten sonra yap\u0131lacak bildirimlerde vergi oran\u0131 ilave yar\u0131m puanl\u0131k art\u0131\u015fla toplamda 1 puan art\u0131r\u0131ml\u0131 olarak uygulanacakt\u0131r. Ayr\u0131ca, bu kapsamda verilecek taahh\u00fctnamelerden damga vergisi al\u0131nmayacakt\u0131r.<\/p>\n<p><strong>Bildirilen Varl\u0131klar\u0131n Kayda Al\u0131nmas\u0131<\/strong><\/p>\n<p>Bildirim konusu varl\u0131klar, 213 say\u0131l\u0131 Vergi Usul Kanunu uyar\u0131nca defter tutan m\u00fckellefler taraf\u0131ndan bildirim tarihi itibar\u0131yla kanuni defterlere kaydedilecek. Kay\u0131t esaslar\u0131 a\u015fa\u011f\u0131daki gibi d\u00fczenlendi:<\/p>\n<ul>\n<li><strong>Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler:<\/strong> Kayda ald\u0131klar\u0131 k\u0131ymetler i\u00e7in pasifte \u00f6zel bir fon hesab\u0131 a\u00e7acaklar. Bu fon hesab\u0131 bildirim tarihinden itibaren iki y\u0131l ge\u00e7medik\u00e7e i\u015fletmeden \u00e7ekilemeyecek, sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lamayacak, i\u015fletmenin tasfiye edilmesi halinde ise vergilendirilmeyecek.<\/li>\n<li><strong>Serbest meslek kazan\u00e7 defteri ile i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler:<\/strong> S\u00f6z konusu k\u0131ymetleri defterlerinde ayr\u0131ca g\u00f6sterecekler. Bu varl\u0131klar d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmayacak ve bildirim tarihinden itibaren iki y\u0131l ge\u00e7mesi ko\u015fuluyla vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilecek.<\/li>\n<li><strong>Gelir ve kurumlar vergisi m\u00fckellefiyeti bulunmayanlar: <\/strong>Bildirimde bulunduklar\u0131 varl\u0131klar\u0131 \u00f6ng\u00f6r\u00fclen s\u00fcrelerde T\u00fcrkiye&#8217;ye getirmeleri ve yurt i\u00e7indeki varl\u0131klar\u0131n\u0131 bildirim tarihi itibar\u0131yla banka veya arac\u0131 kurumlara yat\u0131rmak suretiyle tevsik etmeleri durumunda, defter kay\u0131t \u015fartlar\u0131 aranmaks\u0131z\u0131n madde h\u00fck\u00fcmlerinden yararlanabilecekler.<\/li>\n<\/ul>\n<p><strong>D\u00fczenlemeden Yararlanman\u0131n Sa\u011flad\u0131\u011f\u0131 Avantajlar ve S\u0131n\u0131rlamalar<\/strong><\/p>\n<p>Varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda bildirilen varl\u0131klara isabet eden tutarlar bak\u0131m\u0131ndan hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmayacakt\u0131r. Bununla birlikte, T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun, Sermaye Piyasas\u0131 Kanunu, G\u00fcmr\u00fck Kanunu ve Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu gibi di\u011fer mevzuat uyar\u0131nca al\u0131nmas\u0131 gereken tedbirler bu d\u00fczenlemeden etkilenmeyecektir. Dolay\u0131s\u0131yla, yeni varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131 kapsam\u0131nda yaln\u0131zca vergi incelemesi ve tarhiyat yap\u0131lmamas\u0131na ili\u015fkin bir g\u00fcvence sa\u011flanmakta olup, di\u011fer mevzuat kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fckler aynen devam etmektedir.<\/p>\n<p>Di\u011fer nedenlerle ba\u015flat\u0131lan vergi incelemeleri ile takdir komisyonu kararlar\u0131 sonucunda tespit edilen matrah farklar\u0131 bak\u0131m\u0131ndan da a\u015fa\u011f\u0131daki esaslar ge\u00e7erli olacakt\u0131r:<\/p>\n<ul>\n<li>Tespit edilen matrah fark\u0131n\u0131n, madde kapsam\u0131nda bildirilen varl\u0131klardan kaynakland\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 ve bildirilen varl\u0131k tutar\u0131n\u0131n bu fark\u0131 kar\u015f\u0131lamas\u0131 (e\u015fit veya daha y\u00fcksek olmas\u0131) halinde, s\u00f6z konusu matrah fark\u0131 \u00fczerinden vergi tarhiyat\u0131 yap\u0131lmayacakt\u0131r.<\/li>\n<li>Matrah fark\u0131n\u0131n bildirilen varl\u0131klardan kaynakland\u0131\u011f\u0131n\u0131n tespit edilmesine ra\u011fmen, fark tutar\u0131n\u0131n bildirilen varl\u0131k tutar\u0131n\u0131 a\u015fmas\u0131 durumunda ise, yaln\u0131zca a\u015fan k\u0131s\u0131m \u00fczerinden vergi tarhiyat\u0131 yap\u0131lacakt\u0131r.<\/li>\n<li>Vergi incelemesi veya takdir komisyonu kararlar\u0131 sonucunda, bildirime konu varl\u0131klar d\u0131\u015f\u0131ndaki nedenlerle matrah fark\u0131 tespit edilmesi halinde ise, bildirilen varl\u0131k tutarlar\u0131 bu farktan mahsup edilmeksizin vergi tarhiyat\u0131 yap\u0131lacakt\u0131r.<\/li>\n<\/ul>\n<p>Son olarak, d\u00fczenleme kapsam\u0131nda \u00f6denen vergi, hi\u00e7bir suretle gider yaz\u0131lamayacak ve ba\u015fka bir vergiden mahsup edilemeyecek. Bunun yan\u0131 s\u0131ra, bildirime konu edilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar da gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmeyecek.<\/p>\n<p>Sonu\u00e7<br \/>\nKanun&#8217;un Resmi Gazete&#8217;de yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girecek olan yeni varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131, \u00f6nceki uygulamalara b\u00fcy\u00fck \u00f6l\u00e7\u00fcde benzer bir sistematik benimsemekle birlikte, bildirilen varl\u0131klar\u0131n belirli s\u00fcrelerle T\u00fcrkiye\u2019de tutulmas\u0131na ba\u011fl\u0131 olarak %0\u2019a kadar d\u00fc\u015febilen kademeli vergi oran\u0131 sistemi ve bildirilen varl\u0131klar\u0131n giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131nda de\u011ferlendirilebilmesi bak\u0131m\u0131ndan ayr\u0131\u015fmaktad\u0131r. Bu y\u00f6n\u00fcyle d\u00fczenlemenin, yaln\u0131zca kay\u0131t d\u0131\u015f\u0131 varl\u0131klar\u0131n sisteme kazand\u0131r\u0131lmas\u0131n\u0131 de\u011fil, ayn\u0131 zamanda s\u00f6z konusu fonlar\u0131n T\u00fcrkiye finansal sistemi i\u00e7erisinde daha uzun s\u00fcre tutulmas\u0131n\u0131 te\u015fvik etmeyi ama\u00e7lad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. \u00d6zellikle, yeni varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131n\u0131n giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131na y\u00f6nelik yat\u0131r\u0131mlar\u0131 te\u015fvik ederek kaynak ak\u0131\u015f\u0131n\u0131 g\u00fc\u00e7lendirmesi ve yerli giri\u015fim ekosisteminin geli\u015fimine katk\u0131 sa\u011flamas\u0131 beklenmektedir.<\/p>\n<p>\u00d6te yandan, d\u00fczenleme kapsam\u0131nda sa\u011flanan koruman\u0131n yaln\u0131zca vergi incelemesi ve tarhiyatla s\u0131n\u0131rl\u0131 olmas\u0131 nedeniyle, uygulamadan yararlanmay\u0131 de\u011ferlendiren ger\u00e7ek ve t\u00fczel ki\u015filerin \u00f6zellikle kambiyo, sermaye piyasas\u0131, g\u00fcmr\u00fck ve su\u00e7 gelirlerinin aklanmas\u0131n\u0131n \u00f6nlenmesine ili\u015fkin mevzuat bak\u0131m\u0131ndan ayr\u0131ca de\u011ferlendirme yapmalar\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 21 May\u0131s 2026 tarihinde T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda kabul edilen ve hen\u00fcz Resmi Gazete\u2019de yay\u0131mlanmayan 7582 [&hellip;]<\/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":[95],"class_list":["post-33888","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - 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