{"status":true,"post":{"id":22677,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:19:29","created_at":"2020-08-13T21:00:00.000000Z","updated_at":"2022-10-24T11:19:29.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":22677,"is_featured":0,"title":"Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019de menkul k\u0131ymet edinimi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">\u201cGelir vergisi uygulamas\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmayan ger\u00e7ek ki\u015filer dar m\u00fckellef say\u0131l\u0131rlar. Bu ki\u015filer yaln\u0131zca T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7 ve iratlar \u00fczerinden vergilendirilirler. Kurumlar Vergisi Kanunu\u2019nun birinci maddesinde yaz\u0131l\u0131 kurumlardan kanuni ve i\u015f merkezlerinden her ikisi de T\u00fcrkiye i\u00e7inde bulunmayanlar yaln\u0131z T\u00fcrkiye\u2019de elde ettikleri kurum kazan\u00e7lar\u0131 \u00fczerinden vergilendirilirler. Buna dar m\u00fckellefiyet denir.\u201d (Ansiklopedik Ekonomi ve \u0130\u015f Hayat\u0131 S\u00f6zl\u00fc\u011f\u00fc D\u00fcnya Yay\u0131nlar\u0131 Sf: 104)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 81\u2019inci maddesinin be\u015finci f\u0131kras\u0131nda ifade edildi\u011fi \u00fczere \u201cDar m\u00fckelleflerin (kurumlar dahil) yabanc\u0131 sermaye mevzuat\u0131na g\u00f6re ilgili mercilerden izin almak suretiyle T\u00fcrkiye\u2019ye bizzat getirdikleri nakdi veya ayni sermaye kar\u015f\u0131l\u0131\u011f\u0131nda, iktisap ettikleri menkul k\u0131ymetler ile i\u015ftirak hisselerini elden \u00e7\u0131karmalar\u0131ndan do\u011fan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131n\u0131n hesab\u0131nda kur fark\u0131ndan do\u011fan kazan\u00e7lar dikkate al\u0131nmaz. \u015eu kadar ki, bu m\u00fckelleflerin T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7lar m\u00fcnhas\u0131ran bu menkul k\u0131ymet veya i\u015ftirak hisseleri dolay\u0131s\u0131yla elde edilen menkul sermaye iratlar\u0131ndan ve bu k\u0131ymet veya hisselerin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131ndan ibaret olmas\u0131 \u015fartt\u0131r. Bu m\u00fckelleflerin, T\u00fcrkiye\u2019de menkul k\u0131ymet al\u0131m sat\u0131m\u0131yla devaml\u0131 olarak u\u011fra\u015fmalar\u0131 halinde kur fark\u0131ndan do\u011fan kazan\u00e7lar da ticari kazanc\u0131n hesab\u0131nda dikkate al\u0131n\u0131r.\u201d 05\/06\/2003 g\u00fcn ve 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019nun birinci maddesi uyar\u0131nca bu kanunun amac\u0131, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n \u00f6zendirilmesine, yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n haklar\u0131n\u0131n korunmas\u0131 ile yat\u0131r\u0131m ve yat\u0131r\u0131mc\u0131 tan\u0131mlar\u0131nda uluslararas\u0131 standartlara uyulmas\u0131na, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n ger\u00e7ekle\u015ftirilmesinde izin ve onay sisteminin bilgilendirme sistemine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesine ve tespit edilen politikalar yoluyla do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n art\u0131r\u0131lmas\u0131na ili\u015fkin esaslar\u0131 d\u00fczenlemektir.<\/span><br><span class=\"large\"> Yasal d\u00fczenleme gere\u011fi, yabanc\u0131 yat\u0131r\u0131mc\u0131lar taraf\u0131ndan T\u00fcrkiye\u2019de do\u011frudan yabanc\u0131 yat\u0131r\u0131m yap\u0131lmas\u0131 serbesttir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015e\u00f6yle ki;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * 4875 say\u0131l\u0131 Kanun gere\u011fi kurumlar dahil dar m\u00fckelleflerin T\u00fcrkiye\u2019de iktisap edecekleri menkul k\u0131ymet veya i\u015ftirak hisselerinin kar\u015f\u0131l\u0131\u011f\u0131nda getirecekleri yabanc\u0131 paralar i\u00e7in yabanc\u0131 sermaye mevzuat\u0131na g\u00f6re ilgili mercilerden izin alma \u015fart\u0131na son verilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130stisnadan faydalan\u0131labilinmesi i\u00e7in T\u00fcrkiye\u2019deki menkul k\u0131ymet ve i\u015ftirak hisselerinin edinimine ili\u015fkin yabanc\u0131 paralar\u0131n T\u00fcrkiye\u2019ye fiziki olarak getirilmesi zorunludur. S\u00f6z konusu bedellerin, hisselerin iktisab\u0131ndan \u00f6nce veya sonra getirilmesi s\u00f6z konusu olabilir. Ancak T\u00fcrkiye\u2019ye getirilen yabanc\u0131 paran\u0131n kan\u0131tlanmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * T\u00fcrkiye\u2019ye getirilecek yabanc\u0131 paralar\u0131n, menkul k\u0131ymet veya i\u015ftirak hisselerini iktisap edecek olan dar m\u00fckelleflerce (kurumlar dahil) adlar\u0131na getirilmesi zorunlulu\u011fu yoktur. Ancak yabanc\u0131 paralar\u0131n T\u00fcrkiye\u2019ye getirildi\u011fi hususunun kan\u0131tlanmas\u0131 zorunludur. <\/span><\/p>  <p><span class=\"large\">Dar m\u00fckelleflerce (kurumlar dahil) bedeli T\u00fcrkiye\u2019ye getirilmek suretiyle iktisap edilen T\u00fcrkiye\u2019deki menkul k\u0131ymet ve i\u015ftirak hisselerinin m\u00fcteakip d\u00f6nemlerde ba\u015fka dar m\u00fckelleflerce sat\u0131n al\u0131nmas\u0131 ve bu menkul k\u0131ymetleri ve i\u015ftirak hisselerini sat\u0131n alan dar m\u00fckelleflerin iktisaba (edinime) ili\u015fkin \u00f6denmesi gereken s\u00f6z konusu bedelleri T\u00fcrkiye\u2019ye getirmemeleri durumunda \u00f6nceki iktisaba ili\u015fkin T\u00fcrkiye\u2019ye getirilmi\u015f yabanc\u0131 para bedeli kadarl\u0131k k\u0131s\u0131m hari\u00e7 olmak \u00fczere T\u00fcrkiye\u2019ye getirilmeyen yabanc\u0131 para bedeli k\u0131sm\u0131 i\u00e7in kur fark\u0131ndan do\u011fan kazan\u00e7lar da ticari kazanc\u0131n hesab\u0131nda dikkate al\u0131nmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * S\u00f6z konusu istisnadan yararlan\u0131labilmesi i\u00e7in elde edilen kazanc\u0131n de\u011fer art\u0131\u015f\u0131 kazanc\u0131 niteli\u011finde olmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Mal ve haklar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan iktisap bedeli; elden \u00e7\u0131kar\u0131lan mal ve haklar\u0131n elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 ay hari\u00e7 olmak \u00fczere T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan belirlenen toptan e\u015fya fiyat endeksindeki art\u0131\u015f oran\u0131nda art\u0131r\u0131larak tespit edilir. \u015eu kadar ki, endekslemenin yap\u0131labilmesi i\u00e7in art\u0131\u015f oran\u0131n\u0131n y\u00fczde 10 veya \u00fczerinde olmas\u0131 \u015fartt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yabancilarin-turkiyede-menkul-kiymet-edinimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019de menkul k\u0131ymet edinimi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":107,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":22776,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":22677,"locale":"tr","category_id":73,"title":"Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019de menkul k\u0131ymet edinimi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">\u201cGelir vergisi uygulamas\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmayan ger\u00e7ek ki\u015filer dar m\u00fckellef say\u0131l\u0131rlar. Bu ki\u015filer yaln\u0131zca T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7 ve iratlar \u00fczerinden vergilendirilirler. Kurumlar Vergisi Kanunu\u2019nun birinci maddesinde yaz\u0131l\u0131 kurumlardan kanuni ve i\u015f merkezlerinden her ikisi de T\u00fcrkiye i\u00e7inde bulunmayanlar yaln\u0131z T\u00fcrkiye\u2019de elde ettikleri kurum kazan\u00e7lar\u0131 \u00fczerinden vergilendirilirler. Buna dar m\u00fckellefiyet denir.\u201d (Ansiklopedik Ekonomi ve \u0130\u015f Hayat\u0131 S\u00f6zl\u00fc\u011f\u00fc D\u00fcnya Yay\u0131nlar\u0131 Sf: 104)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 81\u2019inci maddesinin be\u015finci f\u0131kras\u0131nda ifade edildi\u011fi \u00fczere \u201cDar m\u00fckelleflerin (kurumlar dahil) yabanc\u0131 sermaye mevzuat\u0131na g\u00f6re ilgili mercilerden izin almak suretiyle T\u00fcrkiye\u2019ye bizzat getirdikleri nakdi veya ayni sermaye kar\u015f\u0131l\u0131\u011f\u0131nda, iktisap ettikleri menkul k\u0131ymetler ile i\u015ftirak hisselerini elden \u00e7\u0131karmalar\u0131ndan do\u011fan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131n\u0131n hesab\u0131nda kur fark\u0131ndan do\u011fan kazan\u00e7lar dikkate al\u0131nmaz. \u015eu kadar ki, bu m\u00fckelleflerin T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7lar m\u00fcnhas\u0131ran bu menkul k\u0131ymet veya i\u015ftirak hisseleri dolay\u0131s\u0131yla elde edilen menkul sermaye iratlar\u0131ndan ve bu k\u0131ymet veya hisselerin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131ndan ibaret olmas\u0131 \u015fartt\u0131r. Bu m\u00fckelleflerin, T\u00fcrkiye\u2019de menkul k\u0131ymet al\u0131m sat\u0131m\u0131yla devaml\u0131 olarak u\u011fra\u015fmalar\u0131 halinde kur fark\u0131ndan do\u011fan kazan\u00e7lar da ticari kazanc\u0131n hesab\u0131nda dikkate al\u0131n\u0131r.\u201d 05\/06\/2003 g\u00fcn ve 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019nun birinci maddesi uyar\u0131nca bu kanunun amac\u0131, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n \u00f6zendirilmesine, yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n haklar\u0131n\u0131n korunmas\u0131 ile yat\u0131r\u0131m ve yat\u0131r\u0131mc\u0131 tan\u0131mlar\u0131nda uluslararas\u0131 standartlara uyulmas\u0131na, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n ger\u00e7ekle\u015ftirilmesinde izin ve onay sisteminin bilgilendirme sistemine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesine ve tespit edilen politikalar yoluyla do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131n art\u0131r\u0131lmas\u0131na ili\u015fkin esaslar\u0131 d\u00fczenlemektir.<\/span><br><span class=\"large\"> Yasal d\u00fczenleme gere\u011fi, yabanc\u0131 yat\u0131r\u0131mc\u0131lar taraf\u0131ndan T\u00fcrkiye\u2019de do\u011frudan yabanc\u0131 yat\u0131r\u0131m yap\u0131lmas\u0131 serbesttir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015e\u00f6yle ki;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * 4875 say\u0131l\u0131 Kanun gere\u011fi kurumlar dahil dar m\u00fckelleflerin T\u00fcrkiye\u2019de iktisap edecekleri menkul k\u0131ymet veya i\u015ftirak hisselerinin kar\u015f\u0131l\u0131\u011f\u0131nda getirecekleri yabanc\u0131 paralar i\u00e7in yabanc\u0131 sermaye mevzuat\u0131na g\u00f6re ilgili mercilerden izin alma \u015fart\u0131na son verilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130stisnadan faydalan\u0131labilinmesi i\u00e7in T\u00fcrkiye\u2019deki menkul k\u0131ymet ve i\u015ftirak hisselerinin edinimine ili\u015fkin yabanc\u0131 paralar\u0131n T\u00fcrkiye\u2019ye fiziki olarak getirilmesi zorunludur. S\u00f6z konusu bedellerin, hisselerin iktisab\u0131ndan \u00f6nce veya sonra getirilmesi s\u00f6z konusu olabilir. Ancak T\u00fcrkiye\u2019ye getirilen yabanc\u0131 paran\u0131n kan\u0131tlanmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * T\u00fcrkiye\u2019ye getirilecek yabanc\u0131 paralar\u0131n, menkul k\u0131ymet veya i\u015ftirak hisselerini iktisap edecek olan dar m\u00fckelleflerce (kurumlar dahil) adlar\u0131na getirilmesi zorunlulu\u011fu yoktur. Ancak yabanc\u0131 paralar\u0131n T\u00fcrkiye\u2019ye getirildi\u011fi hususunun kan\u0131tlanmas\u0131 zorunludur. <\/span><\/p>  <p><span class=\"large\">Dar m\u00fckelleflerce (kurumlar dahil) bedeli T\u00fcrkiye\u2019ye getirilmek suretiyle iktisap edilen T\u00fcrkiye\u2019deki menkul k\u0131ymet ve i\u015ftirak hisselerinin m\u00fcteakip d\u00f6nemlerde ba\u015fka dar m\u00fckelleflerce sat\u0131n al\u0131nmas\u0131 ve bu menkul k\u0131ymetleri ve i\u015ftirak hisselerini sat\u0131n alan dar m\u00fckelleflerin iktisaba (edinime) ili\u015fkin \u00f6denmesi gereken s\u00f6z konusu bedelleri T\u00fcrkiye\u2019ye getirmemeleri durumunda \u00f6nceki iktisaba ili\u015fkin T\u00fcrkiye\u2019ye getirilmi\u015f yabanc\u0131 para bedeli kadarl\u0131k k\u0131s\u0131m hari\u00e7 olmak \u00fczere T\u00fcrkiye\u2019ye getirilmeyen yabanc\u0131 para bedeli k\u0131sm\u0131 i\u00e7in kur fark\u0131ndan do\u011fan kazan\u00e7lar da ticari kazanc\u0131n hesab\u0131nda dikkate al\u0131nmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * S\u00f6z konusu istisnadan yararlan\u0131labilmesi i\u00e7in elde edilen kazanc\u0131n de\u011fer art\u0131\u015f\u0131 kazanc\u0131 niteli\u011finde olmas\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Mal ve haklar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan iktisap bedeli; elden \u00e7\u0131kar\u0131lan mal ve haklar\u0131n elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 ay hari\u00e7 olmak \u00fczere T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan belirlenen toptan e\u015fya fiyat endeksindeki art\u0131\u015f oran\u0131nda art\u0131r\u0131larak tespit edilir. \u015eu kadar ki, endekslemenin yap\u0131labilmesi i\u00e7in art\u0131\u015f oran\u0131n\u0131n y\u00fczde 10 veya \u00fczerinde olmas\u0131 \u015fartt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yabancilarin-turkiyede-menkul-kiymet-edinimi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019de menkul k\u0131ymet edinimi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":107,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}