{"id":33892,"date":"2026-05-22T14:41:32","date_gmt":"2026-05-22T14:41:32","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=33892"},"modified":"2026-05-22T14:41:32","modified_gmt":"2026-05-22T14:41:32","slug":"turkiyenin-yeni-vergi-ve-yatirim-reform-paketi-one-cikan-duzenlemeler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/05\/22\/turkiyenin-yeni-vergi-ve-yatirim-reform-paketi-one-cikan-duzenlemeler\/","title":{"rendered":"T\u00fcrkiye\u2019nin Yeni Vergi ve Yat\u0131r\u0131m Reform Paketi: \u00d6ne \u00c7\u0131kan D\u00fczenlemeler"},"content":{"rendered":"<p>Yeni Geli\u015fmeler<br \/>\nT\u00fcrkiye&#8217;nin uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fcn art\u0131r\u0131lmas\u0131 ve yat\u0131r\u0131m ortam\u0131n\u0131n g\u00fc\u00e7lendirilmesine y\u00f6nelik ekonomik program hedefleri do\u011frultusunda haz\u0131rlanan ve vergi mevzuat\u0131nda \u00f6nemli ve kapsaml\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6ren 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (&#8220;<strong>Kanun<\/strong>&#8220;), T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda kabul edildi. Kanun\u2019un k\u0131sa s\u00fcre i\u00e7erisinde Resm\u00ee Gazete&#8217;de yay\u0131m\u0131 beklenmektedir.<\/p>\n<p>Kanun; nitelikli hizmet merkezlerine ili\u015fkin d\u00fczenlemeler, imalat\u00e7\u0131 kurumlar i\u00e7in kurumlar vergisi oran\u0131nda indirim, yurt d\u0131\u015f\u0131ndan elde edilen kazan\u00e7 ve iratlar i\u00e7in vergi istisnalar\u0131, transit ticaret kazan\u00e7lar\u0131na y\u00f6nelik te\u015fvikin geni\u015fletilmesi, \u0130stanbul Finans Merkezi&#8217;ne y\u00f6nelik h\u00fck\u00fcmler ile \u00e7al\u0131\u015fanlara pay senedi verilmesi suretiyle sa\u011flanan menfaatlere ili\u015fkin \u00fccret istisnas\u0131 gibi \u00e7e\u015fitli konularda d\u00fczenlemeler i\u00e7ermektedir.<\/p>\n<p>Bu b\u00fcltenimizde, gelir ve kurumlar vergisine ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler \u00f6zetlenmi\u015f olup; ayn\u0131 Kanun kapsam\u0131nda yer alan yeni varl\u0131k bar\u0131\u015f\u0131na ili\u015fkin b\u00fcltenimize de <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=VUl4TDVFSmY5cGpJYzVXdGZncVRNVVdKQ2R6OWRhSEdCTllpc29HQVdYaDNYNmtPaEo4NHhvVi9ZZy9qc3FIdElyRFRFYlNxdmpGVXd2V2hsamdsSHlPdXd6YTBNc0V1RXN3bnRTeXN3ZDVjcmlPQUF4YU9zR2d6ZjFxV1ZhSFpkMmxnc1M4M2pKOFhlK09MQTF6K2NEeGx6OHI5RDZlWA==&amp;rh=ff0109ad1e663cdc6db1628dbc42b4a35780bcd4__;!!Hj9Y_P0nvg!WFABD8QQFTa84r0bRmg_jDSt_rjtqZnPmG4iR1dGnTVH_mUHPnyvcZhcVMAuJo1itPVkvU7NTSq-6wrZbCcHu2lpUg$\"><strong>buradan<\/strong><\/a> ula\u015fabilirsiniz.<\/p>\n<p>Kanun ile Getirilen \u00d6nemli D\u00fczenlemeler Neler?<strong>\u200b<\/strong><\/p>\n<p><strong>Nitelikli Hizmet Merkezi Rejimi<\/strong><\/p>\n<p>Kanun ile, \u00e7ok uluslu \u015firket gruplar\u0131n\u0131n b\u00f6lgesel y\u00f6netim, koordinasyon ve destek faaliyetlerini T\u00fcrkiye \u00fczerinden y\u00fcr\u00fctmesini te\u015fvik etmeye y\u00f6nelik yeni bir \u201cNitelikli Hizmet Merkezi\u201d (\u201c<strong>NHM<\/strong>\u201d) rejimi \u00f6ng\u00f6r\u00fcld\u00fc.<\/p>\n<p>Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019na eklenen Ek Madde 1 kapsam\u0131nda NHM; en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren ili\u015fkili \u015firketlere veya \u015firketler toplulu\u011funa hizmet sunmak amac\u0131yla kurulan ve y\u0131ll\u0131k has\u0131lat\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili taraflardan elde eden sermaye \u015firketleri olarak tan\u0131mland\u0131.<\/p>\n<p>D\u00fczenleme kapsam\u0131nda NHM\u2019ler taraf\u0131ndan sunulabilecek hizmetler aras\u0131nda finansal dan\u0131\u015fmanl\u0131k, hazine ve fonlama faaliyetleri, raporlama, denetim, hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 (uluslararas\u0131 s\u00f6zle\u015fme y\u00f6netimi, global mevzuata uyum ve grup i\u00e7i hukuki koordinasyon gibi yurt d\u0131\u015f\u0131 ili\u015fkili \u015firketlere y\u00f6nelik faaliyetler), insan kaynaklar\u0131, marka y\u00f6netimi ve teknoloji\/dijital d\u00f6n\u00fc\u015f\u00fcm hizmetleri gibi grup i\u00e7i destek ve koordinasyon faaliyetlerinin yan\u0131 s\u0131ra sat\u0131\u015f sonras\u0131 destek, AR-GE, d\u0131\u015f tedarik, \u00fcr\u00fcn test ve laboratuvar hizmetlerine ili\u015fkin operasyonel koordinasyon faaliyetleri de yer al\u0131yor.<\/p>\n<p>Yeni rejim kapsam\u0131nda NHM\u2019lere \u00f6nemli vergisel te\u015fvikler sa\u011flanmaktad\u0131r:<\/p>\n<ul>\n<li>NHM faaliyetleri kapsam\u0131nda m\u00fcnhas\u0131ran yurt d\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar\u0131n %95\u2019i (\u0130stanbul Finans Merkezi&#8217;nde (\u201c<strong>\u0130FM<\/strong>\u201d) faaliyet g\u00f6steren NHM&#8217;ler ile Cumhurba\u015fkan\u0131nca uygun bulunan belirli end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan %100&#8217;\u00fc), ilgili kazanc\u0131n kurumlar vergisi beyannamesinin verilme s\u00fcresine kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla kurum kazanc\u0131ndan indirilebilecektir. S\u00f6z konusu indirim, NHM\u2019nin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren yirmi hesap d\u00f6nemi boyunca uygulanacakt\u0131r. Ayr\u0131ca an\u0131lan indirim, yurt i\u00e7i asgari kurumlar vergisi hesaplamas\u0131nda matrahtan indirilebilecektir.<\/li>\n<li>Nitelikli hizmet personeline \u00f6denen \u00fccretlerin br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131na kadar olan k\u0131sm\u0131 gelir vergisinden istisna edilmi\u015ftir. Bu s\u0131n\u0131r, \u0130FM\u2019de faaliyet g\u00f6steren NHM&#8217;ler ile Cumhurba\u015fkan\u0131nca uygun bulunan belirli end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan be\u015f kat olarak uygulanacakt\u0131r.<\/li>\n<\/ul>\n<p>Kanun ayr\u0131ca, \u0130FM\u2019de faaliyet g\u00f6steren NHM\u2019ler bak\u0131m\u0131ndan mevcut \u0130FM te\u015fvik rejiminde de \u00e7e\u015fitli uyumla\u015ft\u0131r\u0131c\u0131 de\u011fi\u015fiklikler \u00f6ng\u00f6rmektedir.<\/p>\n<p>Kurumlar vergisi indirimine ili\u015fkin d\u00fczenlemeler, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ait (\u00f6zel hesap d\u00f6nemine tabi kurumlar i\u00e7in 1 Ocak 2026 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine ait) kurum kazan\u00e7lar\u0131 i\u00e7in 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerde ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde; \u00fccret istisnas\u0131na ili\u015fkin d\u00fczenlemeler ise yine yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n<p><strong>\u0130malat\u00e7\u0131lar i\u00e7in Kurumlar Vergisi Oran \u0130ndirimi<\/strong><\/p>\n<p>Kanun ile sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 ile zirai \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n bu faaliyetlerden elde ettikleri kazan\u00e7lar\u0131na halihaz\u0131rda 1 puan indirimli olarak uygulanan kurumlar vergisi oran\u0131 (%24) %12,5 olarak belirlenmi\u015ftir. Ancak bu indirimli orandan yararlanan kazan\u00e7lar i\u00e7in Kurumlar Vergisi Kanunu kapsam\u0131ndaki ihracat kazanc\u0131na ili\u015fkin 5 puanl\u0131k indirimden ayr\u0131ca yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olmayacak.<\/p>\n<p>D\u00fczenleme, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara, \u00f6zel hesap d\u00f6nemine tabi olan kurumlar\u0131n ise 2027 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara uygulanmak \u00fczere Kanun\u2019un yay\u0131m tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<p><strong>Yurt D\u0131\u015f\u0131ndan Elde Edilen Kazan\u00e7 ve \u0130ratlara \u0130li\u015fkin Gelir Vergisi \u0130stisnas\u0131<\/strong><\/p>\n<p>Kanun ile Gelir Vergisi Kanunu&#8217;na eklenen m\u00fckerrer 20\/D maddesi uyar\u0131nca T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lan ger\u00e7ek ki\u015filerin, T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmas\u0131ndan \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de ikametgah\u0131n\u0131n ve vergi m\u00fckellefiyetinin bulunmamas\u0131 \u015fart\u0131yla T\u00fcrkiye d\u0131\u015f\u0131nda elde etti\u011fi kazan\u00e7 ve iratlar\u0131 yirmi y\u0131l boyunca gelir vergisinden m\u00fcstesna tutulmu\u015ftur.<\/p>\n<p>An\u0131lan d\u00fczenleme uyar\u0131nca;<\/p>\n<ul>\n<li>Ger\u00e7ek ki\u015filerin an\u0131lan istisna kapsam\u0131na girmeden \u00f6nce T\u00fcrkiye&#8217;de elde etti\u011fi gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 veya de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nedeniyle m\u00fckellefiyetinin bulunmas\u0131 bu istisnadan yararlan\u0131lmas\u0131na engel te\u015fkil etmeyecek.<\/li>\n<li>\u0130stisna kazan\u00e7 ve iratlar i\u00e7in y\u0131ll\u0131k beyanname verilmeyecek, di\u011fer gelirler nedeniyle beyanname verilmesi halinde de bu gelirler beyannameye dahil edilmeyecektir.<\/li>\n<li>\u0130stisna kazan\u00e7 ve iratlara ili\u015fkin gider ve maliyetler, vergiye tabi kazan\u00e7 ve iratlar\u0131n tespitinde dikkate al\u0131nmaz. Bu istisna kapsam\u0131ndaki kazan\u00e7 ve iratlar nedeniyle yabanc\u0131 memleketlerde \u00f6denen vergiler T\u00fcrkiye&#8217;de tarh edilen gelir vergisinden mahsup edilemez.<\/li>\n<li>\u0130stisnaya ili\u015fkin \u015fartlar\u0131n ta\u015f\u0131nmad\u0131\u011f\u0131n\u0131n sonradan tespit edilmesi halinde tahakkuk ettirilmeyen vergiler, ziyaa u\u011fram\u0131\u015f say\u0131l\u0131r.<\/li>\n<\/ul>\n<p>Ayr\u0131ca, an\u0131lan istisnayla ba\u011flant\u0131l\u0131 olarak, veraset vergilendirmesinde de \u00f6nemli bir kolayl\u0131k getirilmi\u015f olup; buna g\u00f6re istisnadan yararlanan ki\u015filerin yirmi y\u0131ll\u0131k istisna s\u00fcresi i\u00e7inde vefat etmesi halinde, veraset yoluyla intikal eden mallar bak\u0131m\u0131ndan %1 \u015feklinde sabit oranda vergi uygulanacakt\u0131r.<\/p>\n<p>D\u00fczenleme, 1 Ocak 2026 tarihinden itibaren T\u00fcrkiye&#8217;ye yerle\u015fmi\u015f say\u0131lanlara uygulanmak \u00fczere Kanun\u2019un yay\u0131m tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<p><strong>Transit Ticaret Kazan\u00e7lar\u0131na Y\u00f6nelik Te\u015fvikin Geni\u015fletilmesi<\/strong><\/p>\n<p>Kanun \u00f6ncesinde yaln\u0131zca \u0130FM&#8217;de faaliyet g\u00f6steren kurumlara tan\u0131nan ve transit ticaret ve yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m sat\u0131m faaliyetlerinden elde edilen kazan\u00e7lar\u0131n %50\u2019sinin kurum kazanc\u0131ndan indirilebilmesine imk\u00e2n veren te\u015fvi\u011fin kapsam\u0131 Kanun ile \u00f6nemli \u00f6l\u00e7\u00fcde geni\u015fletildi.<\/p>\n<p>Bu kapsamda, Kanun ile yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye\u2019ye getirilmeksizin yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m sat\u0131mlar\u0131na arac\u0131l\u0131k edilmesinden sa\u011flanan kazan\u00e7larda indirim oran\u0131 %95\u2019e \u00e7\u0131kar\u0131ld\u0131. \u0130FM\u2019de faaliyet g\u00f6steren kurumlar ile Cumhurba\u015fkan\u0131nca uygun g\u00f6r\u00fclen belirli end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan ise bu oran %100 olarak uygulanacak.Ayr\u0131ca an\u0131lan indirimin, yurt i\u00e7i asgari kurumlar vergisi hesaplamas\u0131nda matrahtan indirilebilece\u011fi a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir.<\/p>\n<p>\u0130ndirimden yararlan\u0131labilmesi i\u00e7in;<\/p>\n<ul>\n<li>mallar\u0131n T\u00fcrkiye\u2019ye getirilmeksizin yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131,<\/li>\n<li>sat\u0131c\u0131 ve al\u0131c\u0131n\u0131n T\u00fcrkiye\u2019de bulunmamas\u0131,<\/li>\n<li>kazanc\u0131n ilgili hesap d\u00f6nemine ait kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi<\/li>\n<\/ul>\n<p>gerekmektedir.<\/p>\n<p>S\u00f6z konusu de\u011fi\u015fiklikler, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ait kurum kazan\u00e7lar\u0131 i\u00e7in 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerden ge\u00e7erli olmak \u00fczere Kanun\u2019un yay\u0131m tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<p><strong>\u0130FM\u2019ye \u0130li\u015fkin Di\u011fer \u00d6nemli De\u011fi\u015fiklikler<\/strong><\/p>\n<p>Yukar\u0131da \u00f6zetlendi\u011fi gibi, transit ticaret kazan\u00e7lar\u0131 ile NHM faaliyetlerinden elde edilen yurt d\u0131\u015f\u0131 kaynakl\u0131 kazan\u00e7lara ili\u015fkin kurumlar vergisi indirimlerinde, \u0130FM\u2019de faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan daha avantajl\u0131 oranlar \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Buna g\u00f6re, genel uygulamada %95 olarak belirlenen kazan\u00e7 indirimi oran\u0131, \u0130FM kat\u0131l\u0131mc\u0131lar\u0131 bak\u0131m\u0131ndan %100 olarak uygulanacakt\u0131r.<\/p>\n<p>Ayr\u0131ca, NHM\u2019lerde \u00e7al\u0131\u015fan nitelikli hizmet personeline y\u00f6nelik gelir vergisi istisnas\u0131 bak\u0131m\u0131ndan da \u0130FM lehine daha y\u00fcksek bir te\u015fvik seviyesi benimsenerek \u00fccret istisnas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 \u0130FM\u2019de faaliyet g\u00f6steren NHM\u2019ler i\u00e7in br\u00fct asgari \u00fccretin be\u015f kat\u0131 olarak belirlenmi\u015ftir.<\/p>\n<p>Bunlara ek olarak;<\/p>\n<ul>\n<li>\u0130FM\u2019de ger\u00e7ekle\u015ftirilen finansal hizmet ihrac\u0131 faaliyetlerinden elde edilen kazan\u00e7lara %75 olarak uygulanan kurumlar vergisi oran\u0131 %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f ve vergisi indiriminin s\u00fcresi 31 Aral\u0131k 2047 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca an\u0131lan indirimin, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ait kazan\u00e7lar i\u00e7in 1 Temmuz 2026 tarihinden verilmesi gereken beyannamelerde ge\u00e7erli olmak \u00fczere, yurt i\u00e7i asgari kurumlar vergisi hesaplamas\u0131nda matrahtan indirilebilece\u011fi a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir.<\/li>\n<li>Kat\u0131l\u0131mc\u0131 belgesi alm\u0131\u015f finansal kurulu\u015flar\u0131n \u0130FM\u2019de bulunan merkez ve \u015fubelerinden, Har\u00e7lar Kanunu gere\u011fince al\u0131nmas\u0131 gereken finansal faaliyet har\u00e7lar\u0131na ili\u015fkin muafiyetin s\u00fcresi ise be\u015f y\u0131ldan yirmi y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Ayr\u0131ca, \u0130FM\u2019de \u00e7al\u0131\u015fan personele y\u00f6nelik mevcut gelir vergisi istisnas\u0131n\u0131n kapsam\u0131 geni\u015fletilerek daha \u00f6nce yaln\u0131zca kat\u0131l\u0131mc\u0131 belgesi alm\u0131\u015f finansal kurulu\u015flar bak\u0131m\u0131ndan ge\u00e7erli olan uygulama t\u00fcm \u0130FM kat\u0131l\u0131mc\u0131lar\u0131n\u0131 kapsayacak \u015fekilde revize edilmi\u015ftir.<\/li>\n<\/ul>\n<p>S\u00f6z konusu di\u011fer de\u011fi\u015fiklikler, Kanun\u2019un yay\u0131m tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<p><strong>Teknogiri\u015fim \u015eirketlerinde \u00c7al\u0131\u015fan Pay Edinimine Y\u00f6nelik Vergi Te\u015fviklerinin Geni\u015fletilmesi <\/strong><\/p>\n<p>Kanun ile, teknogiri\u015fim \u015firketlerinde \u00e7al\u0131\u015fanlara sa\u011flanan pay bazl\u0131 te\u015fviklerin kapsam\u0131 geni\u015fletilerek \u00e7al\u0131\u015fan pay sahipli\u011finin te\u015fvik edilmesine y\u00f6nelik \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Gelir Vergisi Kanunu\u2019nun 17. maddesinde yap\u0131lan de\u011fi\u015fiklik kapsam\u0131nda, teknogiri\u015fim \u015firketi niteli\u011fini haiz i\u015fverenler taraf\u0131ndan \u00e7al\u0131\u015fanlara bedelsiz veya indirimli olarak sa\u011flanan ve \u00fccret niteli\u011finde kabul edilen pay senetlerine ili\u015fkin gelir vergisi istisnas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 art\u0131r\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re, daha \u00f6nce \u00e7al\u0131\u015fan\u0131n ilgili y\u0131ldaki bir y\u0131ll\u0131k br\u00fct \u00fccret tutar\u0131 ile s\u0131n\u0131rl\u0131 olan istisna, iki y\u0131ll\u0131k br\u00fct \u00fccret tutar\u0131na y\u00fckseltilmi\u015ftir.<\/p>\n<p>D\u00fczenleme ile ayr\u0131ca, paylar\u0131n elde tutulma s\u00fcresine ba\u011fl\u0131 olarak uygulanan geri alma mekanizmas\u0131 (\u201cclaw-back\u201d) \u00e7al\u0131\u015fan lehine \u00f6nemli \u00f6l\u00e7\u00fcde yumu\u015fat\u0131lm\u0131\u015ft\u0131r. Mevcut uygulamada tam istisnadan yararlan\u0131labilmesi i\u00e7in paylar\u0131n en az 12 y\u0131l elde tutulmas\u0131 gerekirken, yeni d\u00fczenleme ile bu s\u00fcre 6 y\u0131la indirilmi\u015ftir.<\/p>\n<p>Yeni rejim kapsam\u0131nda:<\/p>\n<ul>\n<li>paylar\u0131n iktisap tarihinden itibaren iki y\u0131l i\u00e7inde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin tamam\u0131,<\/li>\n<li>iki ila d\u00f6rt y\u0131l aras\u0131nda elden \u00e7\u0131kar\u0131lmas\u0131 halinde %75\u2019i,<\/li>\n<li>d\u00f6rt ila alt\u0131 y\u0131l aras\u0131nda elden \u00e7\u0131kar\u0131lmas\u0131 halinde ise %25\u2019i,<\/li>\n<\/ul>\n<p>vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faizi ile birlikte i\u015fverenden tahsil edilecektir. Paylar\u0131n alt\u0131 y\u0131ldan uzun s\u00fcre elde tutulmas\u0131 halinde ise istisnadan tam olarak yararlan\u0131labilecektir. D\u00fczenleme Kanun\u2019un yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<p>Sonu\u00e7<\/p>\n<p>Kanun ile getirilen d\u00fczenlemeler bir b\u00fct\u00fcn olarak de\u011ferlendirildi\u011finde, T\u00fcrkiye\u2019nin uluslararas\u0131 yat\u0131r\u0131m, finans, teknoloji ve hizmet ekosistemindeki konumunu g\u00fc\u00e7lendirmeye y\u00f6nelik daha geni\u015f \u00f6l\u00e7ekli bir ekonomik politika yakla\u015f\u0131m\u0131n\u0131n benimsendi\u011fi g\u00f6r\u00fclmektedir. \u00d6zellikle Nitelikli Hizmet Merkezi rejimi, transit ticaret te\u015fvikleri, \u0130stanbul Finans Merkezi\u2019ne sa\u011flanan ilave avantajlar ve yurt d\u0131\u015f\u0131 kaynakl\u0131 gelirler i\u00e7in getirilen yeni istisnalar birlikte de\u011ferlendirildi\u011finde, T\u00fcrkiye\u2019nin b\u00f6lgesel y\u00f6netim, finansman, tedarik zinciri ve y\u00fcksek katma de\u011ferli hizmet faaliyetleri bak\u0131m\u0131ndan daha rekabet\u00e7i bir merkez olarak konumland\u0131r\u0131lmas\u0131n\u0131n hedeflendi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Yeni d\u00fczenlemelerin \u00f6zellikle \u00e7ok uluslu \u015firketlerin grup yap\u0131lanmalar\u0131, hizmet modelleri, finansman ak\u0131\u015flar\u0131 ve \u00e7al\u0131\u015fan te\u015fvik planlar\u0131 bak\u0131m\u0131ndan \u00f6nemli etkiler do\u011furmas\u0131 beklenmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler T\u00fcrkiye&#8217;nin uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fcn art\u0131r\u0131lmas\u0131 ve yat\u0131r\u0131m ortam\u0131n\u0131n g\u00fc\u00e7lendirilmesine y\u00f6nelik ekonomik program hedefleri do\u011frultusunda haz\u0131rlanan ve vergi mevzuat\u0131nda [&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-33892","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00fcrkiye\u2019nin Yeni Vergi ve Yat\u0131r\u0131m Reform Paketi: \u00d6ne \u00c7\u0131kan D\u00fczenlemeler<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler T\u00fcrkiye&#039;nin uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fcn art\u0131r\u0131lmas\u0131 ve yat\u0131r\u0131m ortam\u0131n\u0131n g\u00fc\u00e7lendirilmesine y\u00f6nelik ekonomik program hedefleri\" \/>\n<meta name=\"robots\" content=\"index, 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