{"id":22758,"date":"2020-12-08T20:03:21","date_gmt":"2020-12-08T17:03:21","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=22758"},"modified":"2023-03-23T02:46:53","modified_gmt":"2023-03-22T23:46:53","slug":"banka-hesap-bilgilerinin-yurtdisiyla-otomatik-paylasimi","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/de\/banka-hesap-bilgilerinin-yurtdisiyla-otomatik-paylasimi\/","title":{"rendered":"Banka Hesap Bilgilerinin Yurtd\u0131\u015f\u0131yla Otomatik Payla\u015f\u0131m\u0131"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">OECD taraf\u0131ndan olu\u015fturulan ve aralar\u0131nda T\u00fcrkiye\u2019nin de oldu\u011fu <a href=\"https:\/\/www.oecd.org\/tax\/transparency\/AEOI-commitments.pdf\">1<\/a><a href=\"https:\/\/www.oecd.org\/tax\/transparency\/AEOI-commitments.pdf\">16 \u00fclkenin<\/a> imzalad\u0131\u011f\u0131 &#8218;Banka veya Finans Kurumlar\u0131ndaki Ki\u015fi ve Kurum Hesap Bilgilerinin Yurtd\u0131\u015f\u0131yla Otomatik Payla\u015f\u0131m\u0131 S\u00f6zle\u015fmesi&#8216; kapsam\u0131nda bilgi payla\u015f\u0131m\u0131 2021 y\u0131l\u0131 ba\u015f\u0131nda ba\u015fl\u0131yor.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa Birli\u011fi \u00fclkeleri ba\u015fta olmak \u00fczere, di\u011fer \u00fclkelerle bilgi payla\u015f\u0131m\u0131na ba\u015flanabilmesi i\u00e7in gereken idari, teknik ve yasal yap\u0131, b\u00fcy\u00fck \u00f6l\u00e7\u00fcde tamamland\u0131.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye d\u0131\u015f\u0131nda ya\u015fayan T\u00fcrk vatanda\u015flar\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">&#8218;Banka veya Finans Kurumlar\u0131ndaki Ki\u015fi ve Kurum Hesap Bilgilerinin Otomatik De\u011fi\u015fimi\u201d T\u00fcrkiye d\u0131\u015f\u0131nda ya\u015fayan T\u00fcrk vatanda\u015flar\u0131n\u0131 yak\u0131ndan ilgilendiriyor.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2010 y\u0131l\u0131nda ABD&#8217;de, finansal hesaplar\u0131n otomatik de\u011fi\u015fimini \u00f6ng\u00f6ren, FATCA Yasas\u0131&#8217;n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle uluslararas\u0131 alanda otomatik bilgi de\u011fi\u015fimi s\u0131k\u00e7a tart\u0131\u015f\u0131lmaya ba\u015flanm\u0131\u015ft\u0131. Bu tarihten sonra devreye giren OECD, otomatik bilgi de\u011fi\u015fimine imkan sa\u011flayan uluslararas\u0131 s\u00f6zle\u015fme haz\u0131rlad\u0131.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">OECD taraf\u0131ndan belirlenen otomatik bilgi de\u011fi\u015fimi standartlar\u0131na s\u00f6zle\u015fmeye taraf t\u00fcm \u00fclkelerin uyma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunuyor. T\u00fcrkiye a\u00e7\u0131s\u0131ndan otomatik bilgi de\u011fi\u015fimine ili\u015fkin yasal s\u00fcre\u00e7 tamamland\u0131. Ki\u015fi veya \u015firketlere ait olan ve banka veya finans kurumlar\u0131nda bulunan hesap bilgileri, de\u011fi\u015fim ve payla\u015f\u0131m yoluyla ki\u015fi veya \u015firketlerin mukim bulunduklar\u0131 \u00fclkenin eline ge\u00e7mesi ve mukim olunan \u00fclkenin bu varl\u0131klardan vergi almas\u0131 planlan\u0131yor. \u00a0\u00a0<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hesap bilgilerinin otomatik payla\u015f\u0131m\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Banka veya finans kurulu\u015flar\u0131ndaki hesap bilgilerinin otomatik payla\u015f\u0131m\u0131 sisteminde; ki\u015filerin, mukimi oldu\u011fu \u00fclke d\u0131\u015f\u0131ndaki di\u011fer \u00fclkelerde bulunan finansal hesap bilgilerinin, mukim olunan \u00fclkeye her y\u0131l, di\u011fer \u00fclke vergi idarelerince ve kar\u015f\u0131l\u0131kl\u0131 olmak \u015fart\u0131yla vergisel ama\u00e7larla kullan\u0131lmak \u00fczere, otomatik olarak elektronik ortamda g\u00f6nderilmesi \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hangi bilgiler otomatik de\u011fi\u015fim ve payla\u015f\u0131m kapsam\u0131na girecek? Mevduat hesaplar\u0131, tasarruf hesaplar\u0131 gibi banka veya finansal kurulu\u015flarda bulunan finansal hesap bilgileri bu kapsama girecek. Hesap sahibinin ad\u0131 soyad\u0131, ikamet adresi, ikametgah\u0131n\u0131n bulundu\u011fu \u00fclkedeki vergi kimlik numaras\u0131, hesab\u0131n y\u0131l sonu bakiyesi ve y\u0131l i\u00e7inde faiz, temett\u00fc gibi elde etti\u011fi gelirlerin tutar\u0131 de\u011fi\u015fime konu edilecek yani mukim olunan \u00fclkeyle payla\u015f\u0131lacak.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ge\u00e7mi\u015fe y\u00f6nelik bilgi payla\u015f\u0131m\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ge\u00e7mi\u015fe y\u00f6nelik bilgi payla\u015f\u0131m\u0131 yap\u0131lacak m\u0131? Bilgi payla\u015f\u0131m\u0131n\u0131n ba\u015flayaca\u011f\u0131 y\u0131l\u0131n bir \u00f6nceki y\u0131l\u0131na ili\u015fkin bilgiler payla\u015f\u0131lacak. Daha \u00f6nceki d\u00f6nemlere ili\u015fkin bilgiler payla\u015f\u0131lmayacak.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u201cFinansal Hesap Bilgilerinin Otomatik De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u201dn\u0131 T\u00fcrkiye 21.04.2017 tarihinde imzalam\u0131\u015f ve 31.12.2019 tarihinde onaylanm\u0131\u015ft\u0131r. (<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/12\/20191231M5-1.pdf\">31 Aral\u0131k 2019 tarihli ve 30995 say\u0131l\u0131 (5. M\u00fckerrer) Resmi Gazete<\/a>)<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130rdeleme ve tart\u0131\u015fma konusu<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu Anla\u015fma uyar\u0131nca T\u00fcrkiye\u2019de vergiye tabii olanlar\u0131n, di\u011fer \u00fclkelerle hangi finansal bilgilerinin ne \u00f6l\u00e7\u00fcde payla\u015f\u0131laca\u011f\u0131, bu payla\u015f\u0131m\u0131 kimin ne \u015fekilde ve ne s\u0131kl\u0131kla yapaca\u011f\u0131, hangi bilgilerin ve hangi vergilendirme d\u00f6neminin esas al\u0131naca\u011f\u0131, kimlerin bilgilerinin payla\u015f\u0131laca\u011f\u0131, payla\u015f\u0131lan bu bilgilerin vergi d\u0131\u015f\u0131nda hangi ama\u00e7la kullan\u0131labilece\u011fi, bunun riski, mukim teriminin kapsam\u0131 tart\u0131\u015fma konusu olmu\u015ftur. Bu sebeple de Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 vergi m\u00fckelleflerinin ak\u0131llar\u0131ndaki sorular\u0131 ve endi\u015feleri a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmak amac\u0131yla <a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2020\/08\/finansal-hesap-bilgilerinin-vergi-rehberi.pdf\">25.08.2020 tarihinde bir Rehber<\/a> yay\u0131nlam\u0131\u015ft\u0131r. Buna g\u00f6re;<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6ncelikle, T\u00fcrkiye\u2019de otomatik bilgi de\u011fi\u015fimi i\u00e7in <a href=\"https:\/\/www.tr-ch.org\/wp-content\/uploads\/2020\/12\/Who-is-responsible-for-doing-the-reporting.pdf?utm_xpid=E:099111110116097099116064098105099097107104117107117107046099111109&amp;utm_src=EMAIL\">bilgileri toplamaya ve payla\u015fmaya yetkili makam<\/a>, Hazine ve Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131d\u0131r. Bu \u015fekilde, \u00fclkeler aras\u0131nda vergi kay\u0131p ve ka\u00e7a\u011f\u0131yla m\u00fccadelede taraf \u00fclkeler aras\u0131nda kapsaml\u0131 bir i\u015fbirli\u011fi \u00f6ng\u00f6r\u00fclmektedir.\u00a0 Herhangi bir \u00f6zel kurulu\u015f veya farkl\u0131 bir resmi kurulu\u015ftan bilgi ak\u0131\u015f\u0131 yap\u0131lmayacakt\u0131r. Bu a\u015famada \u00f6nemle belirtmek gerekir ki, \u00fclkelerin payla\u015ft\u0131\u011f\u0131 bu bilgiler yaln\u0131zca vergisel ama\u00e7larla kullan\u0131lacakt\u0131r.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Anla\u015fmada m\u00fckelleflere ait vergi konusunu olu\u015fturan finansal bilgilerin\u00a0y\u0131ll\u0131k bazda otomatik olarak de\u011fi\u015fime\u00a0tabi tutulmas\u0131\u00a0\u00f6ng\u00f6r\u00fclmektedir. Anla\u015fma uyar\u0131nca bankalar, saklama kurulu\u015flar\u0131, sigorta \u015firketleri ve yat\u0131r\u0131m bankalar\u0131 (yat\u0131r\u0131m fonlar\u0131 da d\u00e2hil) olmak \u00fczere \u00e7e\u015fitli\u00a0\u201cfinansal kurumlar\u201d\u00a0taraf\u0131ndan yap\u0131lacak bildirimler\u00a0de yer almaktad\u0131r. Bildirimler ise hesab\u0131n tutuldu\u011fu para birimiyle (T\u00fcrk Liras\u0131, Avro, \u0130ngiliz Sterlini, ABD Dolar\u0131 vb.) yap\u0131lacakt\u0131r.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bildirim i\u00e7in gereken \u201cbilgi toplama\u201d a\u015famas\u0131nda yabanc\u0131 finansal kurulu\u015flar\u0131n T\u00fcrkiye\u2019de bulunan \u015fubeleri ile T\u00fcrkiye\u2019de kurulu finansal kurulu\u015flar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bilgi g\u00f6ndermesiyle ger\u00e7ekle\u015fecektir. T\u00fcrk finansal kurulu\u015flar\u0131n\u0131n yurtd\u0131\u015f\u0131 \u015fubeleri bulunduklar\u0131 \u00fclkenin mevzuat\u0131na tabi oldu\u011fundan bu kurulu\u015flardaki m\u00fc\u015fteri bilgilerinin T\u00fcrkiye (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) \u00fczerinden otomatik bilgi de\u011fi\u015fimi kapsam\u0131nda di\u011fer \u00fclkelere g\u00f6nderilmesi s\u00f6z konusu olmayacakt\u0131r. Yani, Almanya\u2019n\u0131n Berlin kentinde bulunan \u0130\u015f Bankas\u0131 \u015fubesi, hesap bilgilerini Alman maliyesine direkt olarak bildirecektir.\u00a0<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kimlerin bilgilerinin payla\u015f\u0131lacak?<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6nemli hususlardan biri di\u011feri ise, kimlerin bilgilerinin payla\u015f\u0131laca\u011f\u0131d\u0131r. Hemen belirtmek isteriz ki sadece ger\u00e7ek ki\u015filer de\u011fil, t\u00fczel ki\u015filerin de, yani vergilendirmeye tabii olan herkesin, finansal bilgileri payla\u015f\u0131lacakt\u0131r. Burada da al\u0131\u015f\u0131lagelmi\u015fin \u00f6tesinde, bilgi de\u011fi\u015fiminde kriter vatanda\u015fl\u0131k de\u011fil, vergi ama\u00e7lar\u0131 y\u00f6n\u00fcnden yerle\u015fikliktir (mukimliktir).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Genel olarak ilgili devletin mevzuat\u0131 gere\u011fince ikametg\u00e2h, ev, kanuni merkez, i\u015f merkezi veya benzer yap\u0131da di\u011fer herhangi bir k\u0131stas nedeniyle vergi m\u00fckellefiyeti alt\u0131na giren ki\u015fi ya da kurumun o \u00fclkede yerle\u015fik (mukim) oldu\u011fu kabul edilir. Anla\u015fma kapsam\u0131nda, ilgili \u00fclkelerde yerle\u015fik (mukim) ki\u015fi ve kurumlar\u0131n yan\u0131 s\u0131ra, bu \u00fclkelerde yerle\u015fik ki\u015filerin kontrol ettikleri T\u00fcrkiye\u2019de yerle\u015fik olan baz\u0131 kurumlar\u0131n (\u00f6rne\u011fin; faiz, temett\u00fc gibi pasif gelir elde eden ya da bu ama\u00e7la varl\u0131k tutan fakat finansal kurulu\u015f olmayan kurumlar) bilgileri payla\u015f\u0131lacakt\u0131r.\u00a0<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hangi bilgiler payla\u015f\u0131lacak?<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019de bulunan finansal kurulu\u015flar, \u00f6rne\u011fin bankalar, tespit ettikleri hesaplara ili\u015fkin bilgileri Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirecek ve Ba\u015fkanl\u0131k bu bilgileri g\u00fcvenli bir elektronik a\u011f \u00fczerinden ilgili \u00fclkelere g\u00f6nderecektir. Benzer \u015fekilde, kar\u015f\u0131l\u0131kl\u0131 olarak (m\u00fctekabiliyet esas\u0131yla) S\u00f6zle\u015fmesinin taraf\u0131 bulunan di\u011fer \u00fclkelerde bulunan hesaplara ili\u015fkin bilgiler, s\u00f6z konusu \u00fclkelerin vergi idareleri taraf\u0131ndan T\u00fcrkiye&#8217;ye g\u00f6nderilecektir. \u0130ki \u00fclke aras\u0131nda bilgi de\u011fi\u015fimi, hesab\u0131n 31 Aral\u0131k tarihindeki durumuyla ilgili toplanan bilgiler, bir sonraki y\u0131l\u0131n Eyl\u00fcl ay\u0131n\u0131n sonuna kadar yap\u0131labilmektedir. S\u00f6zle\u015fme kapsam\u0131na giren bir \u00fclkeye yaln\u0131zca o \u00fclke yerle\u015fiklerinin (mukimlerinin) bilgisi g\u00f6nderilecektir. Bir finansal kurulu\u015fun yurtd\u0131\u015f\u0131na do\u011frudan bilgi g\u00f6ndermesi s\u00f6z konusu de\u011fildir.\u00a0<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yerle\u015fiklerinin (mukimlerinin) bilgisi <\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda; mevduat, saklama ve yat\u0131r\u0131m kurulu\u015flar\u0131 ile belirli sigorta \u015firketleri nezdindeki;<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Mevduat hesaplar\u0131,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Saklama hesaplar\u0131,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ortakl\u0131k ve bor\u00e7 ili\u015fkisi menfaati,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nakdi de\u011fer sigorta s\u00f6zle\u015fmeleri, <\/span><\/li>\n<li style=\"text-align: justify;\">D\u00fczenli \u00f6deme s\u00f6zle\u015fmelerine<\/li>\n<\/ul>\n<p>ili\u015fkin finansal bilgiler payla\u015f\u0131lacakt\u0131r.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">De\u011fi\u015fime tabi tutulacak bilgiler;<\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130lgilinin ad\u0131 ve soyad\u0131,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Adresi,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yerle\u015fik (mukim) oldu\u011fu \u00fclke ve vergi kimlik numaras\u0131 (VKN),<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Do\u011fum yeri ve tarihi,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hesap numaras\u0131, hesap bakiyesi ya da de\u011feri,<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hesaba y\u0131l i\u00e7inde \u00f6denen faiz, temett\u00fc gibi gelirlerin ya da hesapta tutulan varl\u0131klardan elde edilen gelirlerin toplam br\u00fct tutar\u0131 gibi bilgileri payla\u015f\u0131lacak olup, gayrimenkul ve ta\u015f\u0131t bilgileri otomatik bilgi de\u011fi\u015fimi kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni a\u00e7\u0131lan hesaplar<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Payla\u015f\u0131lacak bilgilere ili\u015fkin kay\u0131tlar\u0131, finansal kurulu\u015flar yeni a\u00e7\u0131lan hesaplar i\u00e7in m\u00fc\u015fterilerden hangi \u00fclkede yerle\u015fik (mukim) olduklar\u0131n\u0131 g\u00f6steren beyanlar\u0131n\u0131 alarak yaparlar. Ayr\u0131ca, 1\/7\/2017 tarihinden \u00f6nce a\u00e7\u0131lm\u0131\u015f hesaplarda finansal kurulu\u015flar kay\u0131t taramas\u0131 yaparlar. Kay\u0131tlar\u0131nda belli g\u00f6stergelerden birinin bulunmas\u0131 halinde g\u00f6stergenin bulundu\u011fu \u00fclkeye ili\u015fkin olarak Ba\u015fkanl\u0131\u011fa bildirim g\u00f6nderilir ve ki\u015filerin bu de\u011fi\u015fim sistemi i\u00e7in gerekli bilgileri talep edilir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019de ticaret yapan veya \u015firketleri olan ki\u015filerin durumu<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurtd\u0131\u015f\u0131nda yerle\u015fik, \u201cmukim\u201d olan, ancak \u00f6rne\u011fin T\u00fcrkiye\u2019de ticaret yapan veya \u015firketleri olan, ki\u015finin durumu ne olacakt\u0131r? Bu ki\u015fi hangi \u00fclkenin bildirimine tabi olacakt\u0131r?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6ncelikle, T\u00fcrkiye\u2019de kurulmu\u015f bir \u015firketin \u00fcretim ya da mal al\u0131m-sat\u0131m\u0131 gibi aktif bir ticari faaliyetle u\u011fra\u015fmas\u0131 halinde orta\u011f\u0131 yurtd\u0131\u015f\u0131nda yerle\u015fik (mukim) de olsa ortakl\u0131k pay\u0131 ka\u00e7 olursa olsun kurum hesab\u0131 otomatik bilgi de\u011fi\u015fimi kapsam\u0131na girmez.\u00a0Fakat <strong>T\u00fcrk vatanda\u015flar\u0131n\u0131n yurtd\u0131\u015f\u0131nda kurduklar\u0131 \u015firketler ad\u0131na T\u00fcrkiye\u2019de a\u00e7t\u0131klar\u0131 hesaplar\u0131n bildirimi s\u00f6z konusu\u00a0olabilece\u011fi\u00a0Gelir \u0130daresi taraf\u0131ndan belirtilmektedir<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hesap sahibi \u015firketin gelirlerinin a\u011f\u0131rl\u0131kl\u0131 olarak (%50\u2019den fazla) faiz, kar pay\u0131 gibi pasif gelirlerden olu\u015fmas\u0131 ve ya yabanc\u0131 \u00fclke mukiminin \u015firket ortakl\u0131\u011f\u0131ndaki pay\u0131n\u0131n %25\u2019den fazla olmas\u0131 durumunda bu \u015firketin hesap bilgileri otomatik bilgi de\u011fi\u015fimi kapsam\u0131na girebilir.\u00a0<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7ifte vergilendirme<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu a\u015famada ak\u0131llarda <a href=\"https:\/\/www.tr-ch.org\/wp-content\/uploads\/2020\/12\/Tax-Residency-Double-Tax-Treaty.pdf?utm_xpid=E:099111110116097099116064098105099097107104117107117107046099111109&amp;utm_src=EMAIL\">\u00e7ifte vergilendirmenin ya\u015fan\u0131p ya\u015fanmayaca\u011f\u0131na<\/a> dair bir soru olu\u015fabilir ve mukimler endi\u015fe duyabilir. Bu konuda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bu vergilendirmeye dahil olacak t\u00fcm mukimleri rahatlatmaktad\u0131r. Otomatik bilgi de\u011fi\u015fimine ba\u011fl\u0131 olarak \u00e7ifte vergilendirme yap\u0131lmayacakt\u0131r. Elde edilen gelir, ya sadece gelirin elde edildi\u011fi \u00fclkede (\u00f6rne\u011fin T\u00fcrkiye\u2019de) vergilendirilecek, ya da gelirin elde edildi\u011fi \u00fclkede (\u00f6rne\u011fin T\u00fcrkiye\u2019de) \u00f6denen vergi, mukim olunan di\u011fer \u00fclkede \u00f6denecek vergiden mahsup edilebilecek, yani T\u00fcrkiye\u2019de \u00f6denen vergi ilgili \u00fclkede \u00f6denecek tutardan d\u00fc\u015f\u00fclebilecektir. Y\u00fcr\u00fcrl\u00fckteki \u00c7V\u00d6A (\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmalar\u0131) h\u00fck\u00fcmleri y\u0131llard\u0131r bu \u015fekilde uygulanmakta olup otomatik bilgi de\u011fi\u015fimi sonras\u0131nda da s\u00f6z konusu Anla\u015fmalar\u0131n vergilendirmeye ili\u015fkin h\u00fck\u00fcmlerinin eskiden oldu\u011fu gibi uygulanmas\u0131na devam edilecektir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kapat\u0131lan hesaplar ile m\u00fc\u015fterek-ortak hesaplar<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kapat\u0131lan, aktif veya pasif hesaplar ile m\u00fc\u015fterek-ortak hesaplar\u0131n ne \u015fekilde bilgilendirmeye tabii olaca\u011f\u0131 ise Rehberde a\u00e7\u0131klanm\u0131\u015f olup, standart Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulu regulasyonlar\u0131nda olan bildirimlerden pek de farkl\u0131 bir standarda tabii olmayaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. S\u00f6zle\u015fme kapsam\u0131ndaki finansal hesaplar\u0131n 31 Aral\u0131k tarihindeki hesap bakiyesi ya da de\u011feri ile bu hesaba y\u0131l i\u00e7inde \u00f6denen gelir (faiz, kar pay\u0131, temett\u00fc, finansal varl\u0131klar\u0131n sat\u0131\u015f\u0131ndan elde edilen gelirler vb. gibi) bildirim kapsam\u0131ndad\u0131r. Ancak, \u00f6rne\u011fin bir mevduat hesab\u0131na y\u0131l i\u00e7inde yat\u0131r\u0131lan gayrimenkul kira \u00f6demesi, bor\u00e7 \u00f6demesi gibi hesap hareketleri otomatik bilgi de\u011fi\u015fimi kapsam\u0131nda de\u011fildir. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hesab\u0131n y\u0131l i\u00e7inde kapat\u0131lm\u0131\u015f olmas\u0131 halinde kapat\u0131lm\u0131\u015f oldu\u011fu bilgisi hesab\u0131n kapat\u0131lmas\u0131n\u0131 takip eden y\u0131l bildirilecektir. Hesab\u0131n yaln\u0131zca kapat\u0131ld\u0131\u011f\u0131 y\u0131l ile ilgili bildirim yap\u0131lacakt\u0131r. Kapat\u0131lm\u0131\u015f hesaplara ili\u015fkin hesap bakiyesi veya de\u011feri s\u0131f\u0131r \u201c0\u201d olarak bildirilecektir. Bununla birlikte hesap kapat\u0131lm\u0131\u015f bile olsa kapanma tarihine kadar hesaba i\u015fleyen faiz gibi bilgiler bildirime tabidir. M\u00fc\u015fterek olarak tutulan hesaplarda ortaklar\u0131n her biri hesap sahibi gibi de\u011ferlendirilir ve hesap bakiyesinin t\u00fcm\u00fc bildirilir. Bildirimde hesab\u0131n bakiyesinin ortak say\u0131s\u0131na b\u00f6l\u00fcnmesi s\u00f6z konusu de\u011fildir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ki\u015fisel Verilerin Korunmas\u0131na Dair Kanun<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Son olarak, y\u00fcksek idari para cezalar\u0131n\u0131 konu eden 6698 Say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131na Dair Kanun \u00e7er\u00e7evesinde ki\u015fisel verilerin durumu da merak edilenler aras\u0131ndad\u0131r. Otomatik bilgi de\u011fi\u015fimi, kar\u015f\u0131l\u0131kl\u0131l\u0131k ilkesi \u00e7er\u00e7evesinde (m\u00fctekabiliyet) uluslararas\u0131 anla\u015fma kapsam\u0131nda y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fcnden, Ki\u015fisel Verileri Koruma Kanununa ayk\u0131r\u0131l\u0131k te\u015fkil etmeyece\u011fi iddia edilmektedir.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019de vergi m\u00fckellefi mukimler taraf\u0131ndan 6698 say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanunu kapsam\u0131nda verilerin yurtd\u0131\u015f\u0131na aktar\u0131lmas\u0131na r\u0131za g\u00f6sterilmedi\u011fi y\u00f6n\u00fcnde dilek\u00e7e verilerek otomatik bilgi de\u011fi\u015fimini \u00f6nlemek m\u00fcmk\u00fcn de\u011fildir. Finansal Hesap Bilgilerinin Otomatik De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131n\u0131n imzaland\u0131\u011f\u0131, anla\u015fman\u0131n sadece finansal hesaplar\u0131 kapsad\u0131\u011f\u0131 ve yap\u0131lan i\u015flemlerin mevzuata uygun oldu\u011fu iddia edilmektedir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>OECD taraf\u0131ndan olu\u015fturulan ve aralar\u0131nda T\u00fcrkiye\u2019nin de oldu\u011fu 116 \u00fclkenin imzalad\u0131\u011f\u0131 &#8218;Banka veya Finans Kurumlar\u0131ndaki Ki\u015fi ve Kurum Hesap Bilgilerinin Yurtd\u0131\u015f\u0131yla Otomatik Payla\u015f\u0131m\u0131 S\u00f6zle\u015fmesi&#8216; kapsam\u0131nda bilgi payla\u015f\u0131m\u0131 2021 y\u0131l\u0131 ba\u015f\u0131nda ba\u015fl\u0131yor. Avrupa Birli\u011fi \u00fclkeleri ba\u015fta olmak \u00fczere, di\u011fer \u00fclkelerle bilgi payla\u015f\u0131m\u0131na ba\u015flanabilmesi i\u00e7in gereken idari, teknik ve yasal yap\u0131, b\u00fcy\u00fck \u00f6l\u00e7\u00fcde tamamland\u0131. T\u00fcrkiye d\u0131\u015f\u0131nda ya\u015fayan [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":22759,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[739,744,742,752,751],"tags":[3887,3888,3889,3886],"class_list":["post-22758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gorusler-dusunceler","category-sirketler-hukuku","category-ticaret-hukuku","category-vatandaslik-hukuku","category-vergi-hukuku","tag-turk-vatandaslarinin-banka-hesabi","tag-turkiyede-bulunan-banka-hesabi","tag-yerlesik-ulke","tag-yurtdisinda-yerlesik-turk-vatandaslari"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Banka Hesap Bilgilerinin 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Uluslararas\u0131, b\u00f6lgesel ve ulusal hukuka ili\u015fkin inceleme, ara\u015ft\u0131rma ve tecr\u00fcbeye dayal\u0131 hukuk hizmetlerimizi sunarken teknolojinin imkan sa\u011flad\u0131\u011f\u0131 g\u00f6rsel (video konferans) veya i\u015fitsel (sesli konferans) ileti\u015fim teknolojilerinin elverdi\u011fi t\u00fcm olanaklar\u0131 kullanmaktay\u0131z. Dan\u0131\u015fanlar\u0131m\u0131z veya m\u00fcvekkillerimiz, D\u00fcnyan\u0131n, b\u00f6lgemizin veya \u00fclkemizin neresinde olurlarsa olsunlar hizmetlerimizden uzaktan eri\u015fim yoluyla yararlanabilmektedir. Muhtemel ihtilaflar\u0131 \u00f6nlemek veya en aza indirmek gayesiyle m\u00fcvekkillerimize sundu\u011fumuz dinamik, etkili ve \u00f6nleyici dan\u0131\u015fmanl\u0131k hizmetlerimizin yan\u0131nda, uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fcm s\u00fcre\u00e7lerinde arabuluculuk, tahkim veya mahkemelerde dava takibi hizmetleri de sunmaktay\u0131z. Ba\u015far\u0131n\u0131n s\u0131rr\u0131, do\u011fru bilgiye h\u0131zl\u0131 eri\u015fimdir. M\u00fcvekkil ihtiya\u00e7lar\u0131 tam ve eksiksiz tan\u0131mlayarak y\u00fcksek standartlarda, kaliteli, h\u0131zl\u0131 ve sonu\u00e7 odakl\u0131 esas\u0131na dayanan bir \u00e7al\u0131\u015fma anlay\u0131\u015f\u0131 benimsemi\u015f bulunuyoruz. G\u00fcvenilirlik, itibar, etik de\u011ferler ve kalite standartlar\u0131 gibi unsurlar, vazge\u00e7ilmezlerimiz olu\u015fturur.","legalName":"B\u0131\u00e7ak Hukuk","foundingDate":"2002-01-01","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"1","maxValue":"10"},"address":{"@id":"https:\/\/www.bicakhukuk.com\/de\/banka-hesap-bilgilerinin-yurtdisiyla-otomatik-paylasimi\/#local-main-place-address"},"geo":{"@type":"GeoCoordinates","latitude":"39.90985903589262","longitude":"32.81218744448808"},"telephone":["0 (312) 473 39 60","0 (553) 223 32 90"],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday","Saturday"],"opens":"08:00","closes":"18:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Sunday"],"opens":"00:00","closes":"00:00"}],"email":"iletisim@bicakhukuk.com","faxNumber":"0 (312) 473 39 62","areaServed":"Hukuk"},{"@type":"Person","@id":"https:\/\/www.bicakhukuk.com\/de\/#\/schema\/person\/3ffbc31864ec806febdc7f57e5eae117","name":"Admin","sameAs":["https:\/\/www.bicakhukuk.com"],"url":"https:\/\/www.bicakhukuk.com\/de\/author\/vahit-bicak\/"},{"@type":"PostalAddress","@id":"https:\/\/www.bicakhukuk.com\/de\/banka-hesap-bilgilerinin-yurtdisiyla-otomatik-paylasimi\/#local-main-place-address","streetAddress":"Next Level Loft Ofis, Kat 9-10, Daire 29, K\u0131z\u0131l\u0131rmak Mahallesi, Ufuk \u00dcniversitesi Caddesi S\u00f6\u011f\u00fct\u00f6z\u00fc \/ \u00c7ankaya","addressLocality":"Ankara","postalCode":"06530","addressCountry":"TR"},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.bicakhukuk.com\/de\/banka-hesap-bilgilerinin-yurtdisiyla-otomatik-paylasimi\/#local-main-organization-logo","url":"https:\/\/www.bicakhukuk.com\/wp-content\/uploads\/2023\/05\/bicak_hukuk_logo_kare.png","contentUrl":"https:\/\/www.bicakhukuk.com\/wp-content\/uploads\/2023\/05\/bicak_hukuk_logo_kare.png","width":2000,"height":2000,"caption":"B\u0131\u00e7ak Hukuk | T\u00fcrkiye Merkezli Global Hukuk Firmas\u0131"}]},"geo.placename":"Ankara","geo.position":{"lat":"39.90985903589262","long":"32.81218744448808"},"geo.region":"T\u00fcrkei"},"_links":{"self":[{"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/posts\/22758","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/comments?post=22758"}],"version-history":[{"count":0,"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/posts\/22758\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/media\/22759"}],"wp:attachment":[{"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/media?parent=22758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/categories?post=22758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/de\/wp-json\/wp\/v2\/tags?post=22758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}