<\/p>\n\n\n\n
Yurt d\u0131\u015f\u0131nda \u015firket ortakl\u0131\u011f\u0131 bulunan ger\u00e7ek ki\u015filer ve kurumlar vergisi m\u00fckellefleri i\u00e7in yurt d\u0131\u015f\u0131ndan elde edilen k\u00e2r pay\u0131 ve i\u015ftirak kazan\u00e7lar\u0131nda uygulanan %50 ortak olma \u015fart\u0131, 2026 y\u0131l\u0131 itibar\u0131yla %20\u2019ye d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n\n\n\n
D\u00fczenlemenin temel amac\u0131, yurt d\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar\u0131n T\u00fcrkiye\u2019ye getirilmesini te\u015fvik etmek ve T\u00fcrkiye\u2019de yerle\u015fik ki\u015fi ve kurumlar\u0131n uluslararas\u0131 yat\u0131r\u0131m faaliyetlerini daha cazip hale getirmektir.<\/p>\n\n\n\n
Ger\u00e7ek Ki\u015filer A\u00e7\u0131s\u0131ndan Yeni D\u00fczenleme<\/strong><\/p>\n\n\n\n Gelir vergisi m\u00fckellefi olan ger\u00e7ek ki\u015filer bak\u0131m\u0131ndan yap\u0131lan de\u011fi\u015fiklik, yurt d\u0131\u015f\u0131ndaki anonim ve limited \u015firket niteli\u011findeki kurumlardan elde edilen k\u00e2r paylar\u0131n\u0131 kaps\u0131yor.<\/p>\n\n\n\n Gelir Vergisi Kanunu (GVK) kapsam\u0131nda, kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan kurumlardan elde edilen belirli k\u00e2r paylar\u0131n\u0131n %50\u2019si gelir vergisinden istisna edilebilmektedir. Bu kapsamda de\u011ferlendirilebilecek k\u00e2r paylar\u0131 GVK\u2019n\u0131n 75\u2019inci maddesinin ikinci f\u0131kras\u0131n\u0131n 1, 2 ve 3 numaral\u0131 bentlerinde yer alan k\u00e2r paylar\u0131d\u0131r.<\/p>\n\n\n\n Kurumlar Vergisi M\u00fckellefleri A\u00e7\u0131s\u0131ndan De\u011fi\u015fiklik<\/strong><\/p>\n\n\n\n Kurumlar vergisi m\u00fckellefleri a\u00e7\u0131s\u0131ndan daha \u00f6nceki uygulamada, yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131n\u0131n %50\u2019si kurumlar vergisinden istisna edilebilirken, yeni d\u00fczenleme ile bu istisna oran\u0131 %80\u2019e \u00e7\u0131kar\u0131ld\u0131.<\/p>\n\n\n\n Buna g\u00f6re, T\u00fcrkiye\u2019de kurumlar vergisi m\u00fckellefi olan bir \u015firket, yurt d\u0131\u015f\u0131ndaki i\u015ftirakin \u00f6denmi\u015f sermayesinin en az %20\u2019sine sahipse ve bu i\u015ftirak kazanc\u0131n\u0131 ilgili hesap d\u00f6nemine ait kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer ederse, bu kazanc\u0131n %80\u2019i kurumlar vergisinden istisna edilebilecektir.<\/p>\n\n\n\n T\u00fcrkiye\u2019ye Transfer \u015eart\u0131<\/strong><\/p>\n\n\n\n \u0130stisnadan yararlanabilmek i\u00e7in yaln\u0131zca ortakl\u0131k oran\u0131n\u0131n %20\u2019ye ula\u015fmas\u0131 yeterli de\u011fildir. Elde edilen k\u00e2r pay\u0131n\u0131n, gelir vergisi m\u00fckellefleri i\u00e7in ilgili takvim y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesinin verilmesi gereken tarihe kadar; kurumlar vergisi m\u00fckellefleri i\u00e7in ise y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi gerekmektedir.<\/p>\n\n\n\n Sonu\u00e7 olarak<\/strong>, 2026 y\u0131l\u0131ndan itibaren yurt d\u0131\u015f\u0131 k\u00e2r pay\u0131 ve i\u015ftirak kazanc\u0131 elde eden m\u00fckellefler i\u00e7in istisnan\u0131n kapsam\u0131 geni\u015fletilmi\u015f ve daha avantajl\u0131 hale getirilmi\u015ftir. Sahiplik oran\u0131n\u0131n %50\u2019den %20\u2019ye d\u00fc\u015f\u00fcr\u00fclmesi hem ger\u00e7ek ki\u015filer hem de \u015firketler a\u00e7\u0131s\u0131ndan \u00f6nemli bir vergi avantaj\u0131 sa\u011flamaktad\u0131r. Gelir vergisi m\u00fckellefleri a\u00e7\u0131s\u0131ndan istisna oran\u0131 %50 olarak uygulan\u0131rken, kurumlar vergisi m\u00fckellefleri i\u00e7in istisna oran\u0131 %80\u2019e \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n Yurt d\u0131\u015f\u0131nda ortakl\u0131\u011f\u0131 veya i\u015ftiraki bulunan m\u00fckelleflerin, bu yeni d\u00fczenlemeyi dikkate alarak k\u00e2r da\u011f\u0131t\u0131m\u0131, transfer ve beyan s\u00fcre\u00e7lerini \u00f6nceden planlamas\u0131 b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.6\/5\/2026<\/p>\n","protected":false},"excerpt":{"rendered":" Yurt d\u0131\u015f\u0131nda \u015firket ortakl\u0131\u011f\u0131 bulunan ger\u00e7ek ki\u015filer ve kurumlar vergisi m\u00fckellefleri i\u00e7in yurt d\u0131\u015f\u0131ndan elde edilen k\u00e2r pay\u0131 ve i\u015ftirak kazan\u00e7lar\u0131nda uygulanan %50 ortak olma \u015fart\u0131, 2026 y\u0131l\u0131 itibar\u0131yla %20\u2019ye d\u00fc\u015f\u00fcr\u00fcld\u00fc. D\u00fczenlemenin temel amac\u0131, yurt d\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar\u0131n T\u00fcrkiye\u2019ye getirilmesini te\u015fvik etmek ve T\u00fcrkiye\u2019de yerle\u015fik ki\u015fi ve kurumlar\u0131n uluslararas\u0131 yat\u0131r\u0131m faaliyetlerini daha cazip hale<\/p>\n","protected":false},"author":1,"featured_media":2251,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75,117],"tags":[538,354,149,515,537],"_links":{"self":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/2249"}],"collection":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/comments?post=2249"}],"version-history":[{"count":1,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/2249\/revisions"}],"predecessor-version":[{"id":2250,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/2249\/revisions\/2250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/media\/2251"}],"wp:attachment":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/media?parent=2249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/categories?post=2249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/tags?post=2249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}