{"id":22560,"date":"2020-11-23T11:55:07","date_gmt":"2020-11-23T08:55:07","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=22560"},"modified":"2026-05-25T11:52:02","modified_gmt":"2026-05-25T08:52:02","slug":"turkiye-varlik-barisi","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/fr\/turkiye-varlik-barisi\/","title":{"rendered":"T\u00fcrkiye\u2019de Varl\u0131k Bar\u0131\u015f\u0131: Kay\u0131t D\u0131\u015f\u0131 Varl\u0131klar\u0131n Yasal \u00c7\u00f6z\u00fcm\u00fc"},"content":{"rendered":"<h3 data-section-id=\"gjpdx4\" data-start=\"784\" data-end=\"880\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2026 Y\u0131l\u0131 Varl\u0131k Bar\u0131\u015f\u0131 D\u00fczenlemesi<\/span><\/h3>\n<p data-start=\"882\" data-end=\"1385\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda 21 May\u0131s 2026 tarihinde kabul edilen ve kamuoyunda \u201c<a href=\"https:\/\/www.tbmm.gov.tr\/Haber\/Detay?Id=6ca00402-7277-49ed-a3ed-019e491ace81\" target=\"_blank\" rel=\"noopener\">Yeni Varl\u0131k Bar\u0131\u015f\u0131 D\u00fczenlemesi<\/a>\u201d olarak an\u0131lan torba yasa ile, yurt d\u0131\u015f\u0131nda bulunan finansal varl\u0131klar\u0131n T\u00fcrkiye ekonomisine kazand\u0131r\u0131lmas\u0131na y\u00f6nelik kapsaml\u0131 bir yeni d\u00f6nem ba\u015flat\u0131lm\u0131\u015ft\u0131r. Cumhurba\u015fkan\u0131n\u0131n onay\u0131 ve Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131n\u0131n ard\u0131ndan y\u00fcr\u00fcrl\u00fc\u011fe girecek d\u00fczenleme, hem ger\u00e7ek ki\u015filer hem de t\u00fczel ki\u015filer a\u00e7\u0131s\u0131ndan \u00f6nemli vergi avantajlar\u0131 ve hukuki koruma mekanizmalar\u0131 getirmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni d\u00fczenleme uyar\u0131nca, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n <strong data-start=\"1505\" data-end=\"1578\">31 Temmuz 2027 tarihine kadar banka veya arac\u0131 kurumlara bildirilmesi<\/strong> halinde, bu varl\u0131klara ili\u015fkin olarak hi\u00e7bir surette vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmayacakt\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme, \u00f6nceki varl\u0131k bar\u0131\u015f\u0131 uygulamalar\u0131ndan farkl\u0131 olarak yaln\u0131zca bir bildirim mekanizmas\u0131 de\u011fil; ayn\u0131 zamanda uzun vadeli finansal sistem entegrasyonunu te\u015fvik eden yeni bir yap\u0131 \u00f6ng\u00f6rmektedir.<\/span><!--more--><\/p>\n<h3 data-section-id=\"xkmsid\" data-start=\"1891\" data-end=\"1926\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kademeli Vergi Sistemi Getirildi<\/span><\/h3>\n<p data-start=\"1928\" data-end=\"2084\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2026 d\u00fczenlemesinin en dikkat \u00e7ekici yeniliklerinden biri, varl\u0131klar\u0131n T\u00fcrkiye finansal sisteminde tutulma s\u00fcresine g\u00f6re de\u011fi\u015fen kademeli vergi oranlar\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni sisteme g\u00f6re:<\/span><\/p>\n<ul data-start=\"2106\" data-end=\"2366\">\n<li data-section-id=\"nrja5\" data-start=\"2106\" data-end=\"2160\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az 5 y\u0131l tutulacak varl\u0131klarda vergi oran\u0131 <strong data-start=\"2154\" data-end=\"2160\">%0<\/strong><\/span><\/li>\n<li data-section-id=\"1k2cgoh\" data-start=\"2161\" data-end=\"2203\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az 4 y\u0131l tutulacak varl\u0131klarda <strong data-start=\"2197\" data-end=\"2203\">%1<\/strong><\/span><\/li>\n<li data-section-id=\"1bgby1h\" data-start=\"2204\" data-end=\"2246\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az 3 y\u0131l tutulacak varl\u0131klarda <strong data-start=\"2240\" data-end=\"2246\">%2<\/strong><\/span><\/li>\n<li data-section-id=\"toj1h1\" data-start=\"2247\" data-end=\"2289\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az 2 y\u0131l tutulacak varl\u0131klarda <strong data-start=\"2283\" data-end=\"2289\">%3<\/strong><\/span><\/li>\n<li data-section-id=\"1amyitt\" data-start=\"2290\" data-end=\"2332\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az 1 y\u0131l tutulacak varl\u0131klarda <strong data-start=\"2326\" data-end=\"2332\">%4<\/strong><\/span><\/li>\n<li data-section-id=\"1fhsrw7\" data-start=\"2333\" data-end=\"2366\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Taahh\u00fcts\u00fcz bildirimlerde <strong data-start=\"2360\" data-end=\"2366\">%5<\/strong><\/span><\/li>\n<\/ul>\n<p data-start=\"2368\" data-end=\"2462\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">1 Ocak 2027 sonras\u0131nda yap\u0131lacak bildirimlerde bu oranlar yar\u0131m puan art\u0131r\u0131ml\u0131 uygulanacakt\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu model, \u00f6nceki d\u00fczenlemelere g\u00f6re \u00e7ok daha sofistike bir finansal te\u015fvik mekanizmas\u0131 olu\u015fturmaktad\u0131r.<\/span><\/p>\n<h3 data-section-id=\"hqora7\" data-start=\"2569\" data-end=\"2629\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131 da Kapsama Dahil Edildi<\/span><\/h3>\n<p data-start=\"2631\" data-end=\"2754\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni d\u00fczenleme ile \u00f6zel indirimli vergi avantajlar\u0131ndan art\u0131k <strong data-start=\"2693\" data-end=\"2730\">giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131<\/strong> da yararlanabilecektir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu de\u011fi\u015fiklik, \u00f6zellikle teknoloji yat\u0131r\u0131mlar\u0131, startup finansman\u0131, venture capital fonlar\u0131 ve inovasyon odakl\u0131 sermaye yap\u0131land\u0131rmalar\u0131 a\u00e7\u0131s\u0131ndan son derece \u00f6nemli bir geli\u015fmedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019nin y\u00fcksek katma de\u011ferli yat\u0131r\u0131m ekosistemini b\u00fcy\u00fctmeyi hedefleyen bu yakla\u015f\u0131m, varl\u0131k bar\u0131\u015f\u0131n\u0131 klasik bir servet transferi mekanizmas\u0131n\u0131n \u00f6tesine ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h3 data-section-id=\"1ct8umc\" data-start=\"3108\" data-end=\"3141\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130ki Ayl\u0131k Transfer Zorunlulu\u011fu<\/span><\/h3>\n<p data-start=\"3143\" data-end=\"3311\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bildirimde bulunulan varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren <strong data-start=\"3216\" data-end=\"3299\">iki ay i\u00e7inde T\u00fcrkiye\u2019deki banka veya arac\u0131 kurum hesaplar\u0131na transfer edilmesi<\/strong> zorunludur. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Fiziki olarak getirilen varl\u0131klar bak\u0131m\u0131ndan ise g\u00fcmr\u00fck idaresine beyan ve tevsik \u015fart\u0131 getirilmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u015fartlar\u0131n yerine getirilmemesi halinde varl\u0131k bar\u0131\u015f\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 koruma h\u00fck\u00fcmlerinden yararlan\u0131lamayacakt\u0131r.<\/span><\/p>\n<h3 data-section-id=\"16nwf3g\" data-start=\"3531\" data-end=\"3592\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt \u0130\u00e7i Kay\u0131t D\u0131\u015f\u0131 Varl\u0131klar \u0130\u00e7in Yeni Fon Hesab\u0131 Sistemi<\/span><\/h3>\n<p data-start=\"3594\" data-end=\"3805\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019de bulunmas\u0131na ra\u011fmen i\u015fletme kay\u0131tlar\u0131nda yer almayan varl\u0131klar\u0131n bildirilmesi halinde bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u00e7in <strong data-start=\"3741\" data-end=\"3777\">pasifte \u00f6zel fon hesab\u0131 a\u00e7\u0131lmas\u0131<\/strong> zorunlu hale getirilmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu fon hesab\u0131:<\/span><\/p>\n<ul data-start=\"3823\" data-end=\"3951\">\n<li data-section-id=\"2grp37\" data-start=\"3823\" data-end=\"3864\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2 y\u0131l boyunca i\u015fletmeden \u00e7ekilemeyecek,<\/span><\/li>\n<li data-section-id=\"1mukvyz\" data-start=\"3865\" data-end=\"3908\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">sermayeye ilave d\u0131\u015f\u0131nda kullan\u0131lamayacak,<\/span><\/li>\n<li data-section-id=\"12q8ses\" data-start=\"3909\" data-end=\"3951\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tasfiye halinde vergilendirilmeyecektir.<\/span><\/li>\n<\/ul>\n<p data-start=\"3953\" data-end=\"4034\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme, mali disiplin ile kay\u0131t alt\u0131na alma amac\u0131n\u0131 birlikte g\u00f6zetmektedir.<\/span><\/p>\n<h3 data-section-id=\"1592p3g\" data-start=\"4036\" data-end=\"4083\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi \u0130ncelemesine Kar\u015f\u0131 Koruma Devam Ediyor<\/span><\/h3>\n<p data-start=\"4085\" data-end=\"4241\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni d\u00fczenlemenin en g\u00fc\u00e7l\u00fc y\u00f6nlerinden biri, uygun \u015fekilde bildirilen varl\u0131klar bak\u0131m\u0131ndan <strong data-start=\"4176\" data-end=\"4241\">vergi incelemesi ve vergi tarhiyat\u0131 korumas\u0131n\u0131n korunmas\u0131d\u0131r. <\/strong><\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak bu koruma;<\/span><\/p>\n<ul data-start=\"4261\" data-end=\"4408\">\n<li data-section-id=\"1w7dqxe\" data-start=\"4261\" data-end=\"4313\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">bildirilen varl\u0131\u011f\u0131n s\u00fcresinde transfer edilmemesi,<\/span><\/li>\n<li data-section-id=\"1oeydki\" data-start=\"4314\" data-end=\"4360\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tahakk\u00fct eden verginin s\u00fcresinde \u00f6denmemesi,<\/span><\/li>\n<li data-section-id=\"1r5i438\" data-start=\"4361\" data-end=\"4408\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">taahh\u00fct edilen bekletme s\u00fcrelerine uyulmamas\u0131<\/span><\/li>\n<\/ul>\n<p data-start=\"4410\" data-end=\"4438\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">halinde ortadan kalkacakt\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle s\u00fcre\u00e7lerin teknik ve hukuki olarak dikkatle y\u00fcr\u00fct\u00fclmesi kritik \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h3 data-section-id=\"15z5ibw\" data-start=\"4534\" data-end=\"4572\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2026 D\u00fczenlemesinin Stratejik \u00d6nemi<\/span><\/h3>\n<p data-start=\"4574\" data-end=\"4706\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni varl\u0131k bar\u0131\u015f\u0131 d\u00fczenlemesi, \u00f6nceki uygulamalardan daha kapsaml\u0131, daha teknik ve daha y\u00fcksek uyum gerektiren bir yap\u0131ya sahiptir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul data-start=\"4720\" data-end=\"4909\">\n<li data-section-id=\"11z25su\" data-start=\"4720\" data-end=\"4778\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yurt d\u0131\u015f\u0131nda finansal varl\u0131\u011f\u0131 bulunan T\u00fcrk vatanda\u015flar\u0131,<\/span><\/li>\n<li data-section-id=\"14zs2eu\" data-start=\"4779\" data-end=\"4806\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">offshore hesap sahipleri,<\/span><\/li>\n<li data-section-id=\"r71sei\" data-start=\"4807\" data-end=\"4835\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">uluslararas\u0131 yat\u0131r\u0131mc\u0131lar,<\/span><\/li>\n<li data-section-id=\"1ys8yg4\" data-start=\"4836\" data-end=\"4875\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">aile serveti yap\u0131land\u0131rmas\u0131 yapanlar,<\/span><\/li>\n<li data-section-id=\"16g1i4n\" data-start=\"4876\" data-end=\"4909\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">giri\u015fim sermayesi yat\u0131r\u0131mc\u0131lar\u0131<\/span><\/li>\n<\/ul>\n<p data-start=\"4911\" data-end=\"4964\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">bak\u0131m\u0131ndan bu d\u00fczenleme \u00f6nemli f\u0131rsatlar sunmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak bildirim, transfer, tevsik ve s\u00fcre y\u00f6netimi bak\u0131m\u0131ndan yap\u0131lacak teknik hatalar, koruma mekanizmas\u0131n\u0131n tamamen kaybedilmesine yol a\u00e7abilecektir.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sekizinci Varl\u0131k Bar\u0131\u015f\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurtd\u0131\u015f\u0131 veya yurti\u00e7i kay\u0131ts\u0131z para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131\u00a0varl\u0131klar\u0131n herhangi bir vergi \u00f6demeden veya \u00e7ok d\u00fc\u015f\u00fck vergi \u00f6deyerek aklanmas\u0131, bir ba\u015fka ifadeyle mali sistemde kay\u0131tl\u0131 hale getirilmesi uygulamas\u0131 30 Haziran 2022 tarihinde sona ermi\u015fti. Ancak, 5 Temmuz 2022 tarihi itibariyle Varl\u0131k Bar\u0131\u015f\u0131n\u0131 d\u00fczenleyen yeni bir d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girdi ve varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131 31 Mart 2023 tarihine kadar uzat\u0131ld\u0131.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5 Temmuz 2022 tarihli ve 31887 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/07\/20220705-1.pdf\" target=\"_blank\" rel=\"noopener\">417 say\u0131l\u0131 Kanunun 50. maddesi<\/a> h\u00fckm\u00fcyle varl\u0131k bar\u0131\u015f\u0131 uygulamas\u0131na ili\u015fkin Sekizinci d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme, yurt d\u0131\u015f\u0131nda bulunan baz\u0131 varl\u0131klar\u0131n bildirimi (yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n banka ve arac\u0131 kurumalara bildirilmesi) ve T\u00fcrkiye\u2019ye getirilmesi ile yurt i\u00e7inde bulunan ve kay\u0131tlarda yer almayan baz\u0131 varl\u0131klar\u0131n beyan edilmesi (yurt i\u00e7indeki varl\u0131klar\u0131n vergi dairesine bildirilmesi) ve kay\u0131tlara al\u0131nmas\u0131n\u0131 i\u00e7eriyor. <\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n bildirimi<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 d\u00fczenlemenin kapsam\u0131na giriyor. Bu varl\u0131klar T\u00fcrkiye&rsquo;deki banka veya arac\u0131 kurumlara bildirilebiliyor. Vergi m\u00fckellefi olsun olmas\u0131n t\u00fcm ger\u00e7ek ve t\u00fczel ki\u015filer bu yasa h\u00fckm\u00fcnden yararlanabiliyorlar. Bildirimin 31 Mart 2023\u2019e kadar yap\u0131lmas\u0131 gerekiyor.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kredi kapat\u0131labilir<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131nda bulunan s\u00f6z konusu varl\u0131klar, yine yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan kredilerin en ge\u00e7 31 Mart 2023 tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labiliyor. Kapat\u0131lan bu kredilerin 5 Temmuz tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olmas\u0131 gerekiyor. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla, borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye\u2019ye getirilme \u015fart\u0131 aranm\u0131yor.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Erken bildirene d\u00fc\u015f\u00fck vergi<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Banka ve arac\u0131 kurumlar\u0131n, kendilerine bildirilen varl\u0131klar\u0131n de\u011feri \u00fczerinden;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">&#8211; 30 Eyl\u00fcl 2022 tarihine kadar yap\u0131lan bildirimler i\u00e7in %1,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">&#8211; 1 Ekim 2022 tarihi ila 31 Aral\u0131k 2022 tarihi (bu tarih dahil) aras\u0131nda yap\u0131lan bildirimler i\u00e7in %2,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">&#8211; 31 Mart 2023 tarihine kadar yap\u0131lan bildirimler i\u00e7in %3,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">oran\u0131ndaki vergiyi pe\u015fin olarak bildirim sahibinden tahsil etmeleri gerekiyor. Bu vergi banka ve arac\u0131 kurumlar taraf\u0131ndan, bildirimi izleyen ay\u0131n 15. g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi sorumlusu s\u0131fat\u0131yla ba\u011fl\u0131 bulundu\u011fu vergi dairesine beyan ediliyor ve ayn\u0131 s\u00fcrede \u00f6deniyor.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bir y\u0131ldan fazla tutanlar avantajl\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bildirilen varl\u0131klar\u0131n, T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lan hesaplara transfer edildi\u011fi veya yurt d\u0131\u015f\u0131ndan getirilerek bu hesaplara yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren en az bir y\u0131l s\u00fcreyle tutulmas\u0131 halinde vergi oran\u0131 y\u00fczde SIFIR olarak uygulan\u0131yor. Bu takdirde, banka ve arac\u0131 kurumlar taraf\u0131ndan bildirim esnas\u0131nda tahsil edilerek vergi dairesine \u00f6denen vergi, bildirim sahibinin ilgili vergi dairesine ba\u015fvurusu \u00fczerine iade ediliyor.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt i\u00e7indeki varl\u0131klar<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt i\u00e7i varl\u0131klarla ilgili h\u00fck\u00fcm sadece kay\u0131tlar\u0131n d\u00fczeltilmesini i\u00e7eriyor. Bu y\u00fczden s\u00f6z konusu d\u00fczenlemeden yaln\u0131z gelir ve kurumlar vergisi m\u00fckellefleri yararlanabiliyor.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna g\u00f6re, gelir ve kurumlar vergisi m\u00fckellefleri sahip olduklar\u0131, T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar\u0131n\u0131, 31 Mart 2023 tarihine kadar vergi dairelerine beyan edip Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131 h\u00fckm\u00fcnden yararlanabiliyorlar.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Evveliyat\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;de ilk olarak Kas\u0131m 2008&rsquo;de uygulamaya konulan ve yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n \u00fclke ekonomisine girmesini hedefleyen \u00ab\u00a0Baz\u0131 Varl\u0131klar\u0131n Milli Ekonomiye Kazand\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanun\u00a0\u00bb, takip eden y\u0131llarda 4 kez daha yap\u0131lan d\u00fczenlemelerle hayata ge\u00e7irildi. En kapsaml\u0131 d\u00fczenleme ise 2018&rsquo;de ger\u00e7ekle\u015ftirildi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dclkeler aras\u0131 bilgi payla\u015f\u0131m\u0131n\u0131n artt\u0131\u011f\u0131 s\u00fcre\u00e7te ger\u00e7ek ve t\u00fczel ki\u015filere ta\u015f\u0131nmaz dahil her t\u00fcrl\u00fc varl\u0131\u011f\u0131n\u0131 T\u00fcrkiye&rsquo;ye getirmesi i\u00e7in bir\u00e7ok avantaj\u0131n sunuldu\u011fu 2018 deki d\u00fczenleme ile vergi oran\u0131 da y\u00fczde 1&rsquo;e kadar \u00e7ekildi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb, T\u00fcrkiye&rsquo;de ilk kez 22 Kas\u0131m 2008&rsquo;de uygulamaya konulmu\u015f, 2 Mart 2009&rsquo;da sona eren ba\u015fvuru s\u00fcresi, 10 Temmuz 2009&rsquo;da uygulamaya giren d\u00fczenlemeyle \u00f6nce 30 Eyl\u00fcl 2009&rsquo;a, daha sonra da 31 Aral\u0131k 2009&rsquo;a kadar uzat\u0131lm\u0131\u015ft\u0131. Bu d\u00f6nemde Varl\u0131k Bar\u0131\u015f\u0131 i\u00e7in ba\u015fvuranlardan yurt i\u00e7i varl\u0131klar i\u00e7in y\u00fczde 5, yurt d\u0131\u015f\u0131 varl\u0131klar i\u00e7in de y\u00fczde 2 vergi al\u0131nm\u0131\u015ft\u0131.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulama<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulaman\u0131n 22 Kas\u0131m 2008 &#8211; 2 Mart 2009 s\u00fcrecini kapsayan ilk d\u00f6neminde, yurt d\u0131\u015f\u0131ndan 10 milyar 748 milyon 738 bin lira, yurt i\u00e7inden de 4 milyar 83 milyon 331 bin lira kaynak beyan\u0131nda bulunulmu\u015ftu. \u0130lk d\u00f6nemde toplam 14 milyar 832 milyon 69 bin liral\u0131k kaynak \u00fczerinden 419 milyon 141 bin lira vergi tahakkuk edilmi\u015fti.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">10 Temmuz 2009&rsquo;da ba\u015flay\u0131p 31 Aral\u0131k 2009&rsquo;da sona eren 2. uygulama d\u00f6neminde ise 16 milyar 201 milyon 199 bin liras\u0131 yurt d\u0131\u015f\u0131ndan, 16 milyar 269 milyon 276 bin liras\u0131 da yurt i\u00e7inden olmak \u00fczere toplam 32 milyar 470 milyon 475 bin liral\u0131k kaynak varl\u0131k bar\u0131\u015f\u0131na konu edilmi\u015fti. Bu varl\u0131klara da 1 milyar 137 milyon 487 bin lira vergi tahakkuku yap\u0131lm\u0131\u015ft\u0131.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6ylece \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb uygulamas\u0131 kapsam\u0131nda 26 milyar 949 milyon 937 bin liras\u0131 yurt d\u0131\u015f\u0131ndan, 20 milyar 352 milyon 608 bin liras\u0131 da yurt i\u00e7inden olmak \u00fczere toplam 47 milyar 302 milyon 545 bin liral\u0131k kaynak \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bbna konu edilmek \u00fczere beyan edilmi\u015fti. Bu beyanlar \u00fczerinden 1 milyar 556 milyon 629 bin lira vergi tahakkuk ettirilmi\u015fti.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>\u0130kinci \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131ndan varl\u0131klar\u0131n T\u00fcrkiye&rsquo;ye getirilmesine ili\u015fkin Nisan 2013&rsquo;te yeniden harekete ge\u00e7ilirken, bu kapsamda bildirim ve beyan s\u00fcresi 29 May\u0131s 2013&rsquo;te ba\u015flat\u0131ld\u0131. Uygulamada, 31 Temmuz 2013&rsquo;te dolan s\u00fcre 31 Ekim 2013&rsquo;e uzat\u0131ld\u0131.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130kinci Varl\u0131k Bar\u0131\u015f\u0131&rsquo;n\u0131n kesin sonu\u00e7lar\u0131na ili\u015fkin a\u00e7\u0131klama yapan ekonomi y\u00f6netimi, uygulama kapsam\u0131nda bug\u00fcne kadar \u00fclkeye 10,5 milyar lira tutar\u0131nda kayna\u011f\u0131n geldi\u011fini ve 209 milyon lira verginin tahsil edildi\u011fini bildirdi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulama sonucunda toplam 69 milyar 807 milyon 327 bin liral\u0131k varl\u0131k beyan edildi. Bu kapsamda 1 milyar 396 milyon 147 bin lira vergi tahakkuk ettirildi ve bu tutar\u0131n 209 milyon 169 bin liras\u0131 tahsil edildi. Dolay\u0131s\u0131yla beyan edilip, \u015fu ana kadar T\u00fcrkiye&rsquo;ye getirilip vergisi \u00f6denen tutar 10,5 milyar lira oldu. Bu varl\u0131klar\u0131n y\u00fczde 90,4&rsquo;\u00fc (63 milyar 101 milyon 942 bin lira) vergi dairelerine do\u011frudan, y\u00fczde 9,6&rsquo;s\u0131 ise (6 milyar 705 milyon 384 bin lira) banka ve arac\u0131 kurumlara beyan edildi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>\u00dc\u00e7\u00fcnc\u00fc \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">H\u00fckumet, Temmuz 2016&rsquo;da yeni bir \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb i\u00e7in d\u00fc\u011fmeye basarken, A\u011fustos 2016&rsquo;da Resmi Gazete&rsquo;de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131na \u0130li\u015fkin Kanun&rsquo;la yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n 31 Aral\u0131k 2016&rsquo;ya kadar T\u00fcrkiye&rsquo;ye getirilmesi halinde serbest\u00e7e tasarruf edilebilmesinin \u00f6n\u00fc a\u00e7\u0131ld\u0131. Bu s\u00fcre daha sonra yay\u0131mlanan kararla 30 Haziran 2017&rsquo;ye uzat\u0131ld\u0131.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu sayede kapsama giren varl\u0131klar\u0131n T\u00fcrkiye&rsquo;ye getirilmesi nedeniyle ithalde al\u0131nanlar da dahil olmak \u00fczere her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve fon y\u00f6n\u00fcnden herhangi bir inceleme ve tarhiyat yap\u0131lmazken, ceza da kesilmedi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6z konusu uygulamada, \u00fclkeye getirilen varl\u0131klar i\u00e7in vergi tahsil edilmedi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>D\u00f6rd\u00fcnc\u00fc \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb i\u00e7in 2018&rsquo;in temmuz ay\u0131nda tebli\u011f ile kapsaml\u0131 bir d\u00fczenlemeye gidilirken, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 T\u00fcrkiye&rsquo;deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filere, bu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebilme imkan\u0131 d\u00f6rd\u00fcnc\u00fc kez tanm\u0131\u015f oldu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulama i\u00e7in 30 Kas\u0131m 2018 olarak belirlenen son ba\u015fvuru s\u00fcresi daha sonra 6 ay uzat\u0131ld\u0131. Yararlananlar i\u00e7in vergi oran\u0131 ise y\u00fczde 2 olarak belirlendi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Be\u015finci \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb uygulamas\u0131n\u0131n be\u015fincisi, 17 Temmuz 2019&rsquo;da Gelir Vergisi Kanunu&rsquo;na eklenen ge\u00e7ici bir maddeyle d\u00fczenlendi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yararlananlar i\u00e7in vergi oran\u0131n\u0131n y\u00fczde 1 olarak belirlendi\u011fi uygulama, 2020 y\u0131l\u0131n\u0131n Haziran sonu itibar\u0131yla sona erdi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Alt\u0131nc\u0131 \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7256 say\u0131l\u0131 Kanuna g\u00f6re, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131, 30 Haziran 2021 tarihine kadar T\u00fcrkiye&rsquo;deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filer, s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebilecek.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6z konusu varl\u0131klar, yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve y\u00fcr\u00fcrl\u00fck tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 30 Haziran 2021&rsquo;e kadar kapat\u0131lmas\u0131nda kullan\u0131labilecek. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye&rsquo;ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n bu madde h\u00fck\u00fcmlerinden yararlan\u0131lacak.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi Usul Kanunu&rsquo;na g\u00f6re defter tutan m\u00fckellefler, bu madde kapsam\u0131nda T\u00fcrkiye\u2019ye getirilen varl\u0131klar\u0131n\u0131, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerine dahil edebilecekleri gibi ayn\u0131 varl\u0131klar\u0131 vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerinden \u00e7ekebilecek.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Yedinci \u00ab\u00a0Varl\u0131k Bar\u0131\u015f\u0131\u00a0\u00bb<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=7256&amp;MevzuatTur=1&amp;MevzuatTertip=5\">17.11.2020 tarih ve 31307 say\u0131l\u0131 Resmi Gazete<\/a>\u2019de yay\u0131mlanan <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=7256&amp;MevzuatTur=1&amp;MevzuatTertip=5\">7256 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun<\/a> (\u201c<strong>7256 say\u0131l\u0131 Kanun<\/strong>\u201c) ile Yedinci Varl\u0131k Bar\u0131\u015f\u0131 d\u00fczenlemesi getirilmi\u015fti.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7256 say\u0131l\u0131 Kanun Ne Getiriyordu?<\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurtd\u0131\u015f\u0131nda Bulunan Varl\u0131klar \u0130\u00e7in Varl\u0131k Bar\u0131\u015f\u0131<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131\u00a0<strong>30 Haziran 2021\u00a0<\/strong>tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kuruma bildiren ger\u00e7ek ve t\u00fczel ki\u015filer s\u00f6z konusu varl\u0131klar\u0131 serbest\u00e7e tasarruf edebilecekler.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Say\u0131lan varl\u0131klar, yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve 17 Kas\u0131m 2020 itibariyle kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7\u00a0<strong>30 Haziran 2021<\/strong> tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labilecek. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla, borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye\u2019ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n varl\u0131k bar\u0131\u015f\u0131ndan yararlan\u0131labilecek.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">17 Kas\u0131m 2020 itibariyle kanuni defterlerde kay\u0131tl\u0131 olan sermaye avanslar\u0131n\u0131n, yurt d\u0131\u015f\u0131nda bulunan yukar\u0131daki varl\u0131klar\u0131n 17 Kas\u0131m 2020 tarihinden \u00f6nce T\u00fcrkiye\u2019ye getirilmesi suretiyle kar\u015f\u0131lanm\u0131\u015f olmas\u0131 halinde, s\u00f6z konusu avanslar\u0131n defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla varl\u0131k bar\u0131\u015f\u0131ndan yararlan\u0131labilecek.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi Usul Kanunu uyar\u0131nca defter tutan m\u00fckellefler, varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda T\u00fcrkiye\u2019ye getirilen varl\u0131klar\u0131n\u0131, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerine d\u00e2hil edebilecekleri gibi ayn\u0131 varl\u0131klar\u0131 vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate almaks\u0131z\u0131n i\u015fletmelerinden \u00e7ekebilecek.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019ye getirilen veya kanuni defterlere kaydedilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda bildirilen varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Varl\u0131k bar\u0131\u015f\u0131ndan faydalan\u0131labilmesi i\u00e7in yurtd\u0131\u015f\u0131ndaki varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren\u00a0<strong>\u00fc\u00e7 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi<\/strong>\u00a0veya T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmesi gerekli.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye\u2019de Bulunan Ancak \u0130\u015fletme Kay\u0131tlar\u0131nda Yer Almayan Varl\u0131klar i\u00e7in Varl\u0131k Bar\u0131\u015f\u0131<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir veya kurumlar vergisi m\u00fckellefleri, sahip olduklar\u0131 ve T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar\u0131,\u00a0<strong>30 Haziran 2021\u00a0<\/strong>tarihine kadar vergi dairelerine bildirebileceklerdir.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bildirilen varl\u0131klar,\u00a0<strong>30 Haziran 2021<\/strong> tarihine kadar d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n kanuni defterlere kaydedilebilecek. Bu halde, bu varl\u0131klar vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilecek.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6z konusu varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bildirilen bu varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Herhangi bir Vergi Hesaplanmayacak<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye&rsquo;de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar, 30 Haziran 2021&rsquo;e kadar vergi dairelerine bildirilecek. Bildirilen varl\u0131klar, d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n kanuni defterlere kaydedilebilecek. Bu takdirde, s\u00f6z konusu varl\u0131klar vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilecek. Bu f\u0131kra kapsam\u0131nda bildirilen ta\u015f\u0131nmazlar\u0131n ayni sermaye olarak konulmak suretiyle i\u015fletme kay\u0131tlar\u0131na al\u0131nmas\u0131 halinde, sermaye art\u0131r\u0131m karar\u0131n\u0131n bildirim tarihi itibar\u0131yla al\u0131nm\u0131\u015f olmas\u0131 ve s\u00f6z konusu karar\u0131n bildirim tarihini izleyen onuncu ay\u0131n sonuna kadar ticaret siciline tescil edilmesi kayd\u0131yla, bu madde h\u00fck\u00fcmlerinden faydalan\u0131labilecek.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Madde kapsam\u0131nda yap\u0131lan bildirimler \u00fczerine herhangi bir vergi hesaplanmayacak.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;ye getirilen veya kanuni defterlere kaydedilen varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmeyecek.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6z konusu varl\u0131klar nedeniyle hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmayacak. Bu h\u00fck\u00fcmden faydalan\u0131labilmesi i\u00e7in bildirilen varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 3 ay i\u00e7inde T\u00fcrkiye&rsquo;ye getirilmesi veya T\u00fcrkiye&rsquo;deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmesi \u015fart olacak.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Cumhurba\u015fkan\u0131, belirtilen s\u00fcreleri, bitim tarihlerinden itibaren her defas\u0131nda 6 ay\u0131 ge\u00e7meyen s\u00fcreler halinde 1 y\u0131la kadar uzatmaya yetkili olacak. Bu konudaki uygulama usul ve esaslar\u0131n\u0131 Hazine ve Maliye Bakanl\u0131\u011f\u0131 belirlemeye yetkili olacak.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Varl\u0131k bar\u0131\u015f\u0131 h\u00fck\u00fcmlerinin sa\u011flad\u0131\u011f\u0131 imkanlardan yararlanmak isteyen ger\u00e7ek ve t\u00fczel ki\u015filer ad\u0131na gerekli i\u015f ve i\u015flemler gizlilik prensipleri do\u011frultusunda uzman avukatlar\u0131m\u0131z taraf\u0131ndan vekaleten y\u00fcr\u00fct\u00fclmektedir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 Y\u0131l\u0131 Varl\u0131k Bar\u0131\u015f\u0131 D\u00fczenlemesi T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulu\u2019nda 21 May\u0131s 2026 tarihinde kabul edilen ve kamuoyunda \u201cYeni Varl\u0131k Bar\u0131\u015f\u0131 D\u00fczenlemesi\u201d olarak an\u0131lan torba yasa ile, yurt d\u0131\u015f\u0131nda bulunan finansal varl\u0131klar\u0131n T\u00fcrkiye ekonomisine kazand\u0131r\u0131lmas\u0131na y\u00f6nelik kapsaml\u0131 bir yeni d\u00f6nem ba\u015flat\u0131lm\u0131\u015ft\u0131r. Cumhurba\u015fkan\u0131n\u0131n onay\u0131 ve Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131n\u0131n ard\u0131ndan y\u00fcr\u00fcrl\u00fc\u011fe girecek d\u00fczenleme, hem ger\u00e7ek ki\u015filer [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":31399,"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":[31,739,793,744,742,751],"tags":[29565,29578,29583,29562,29582,29561,29610,29595,29602,29577,29550,29589,29569,29609,29546,29604,29588,29575,29563,29553,29603,29554,29593,29560,29579,29586,29590,29600,29587,29599,1567,29545,29567,29549,29585,29568,29555,29596,29557,29556,29564,29607,29584,29598,29597,29552,29559,29572,29580,29608,29573,29592,29548,29606,29594,29601,29566,29558,29547,29576,29605,29574,29591,29551,29570,29571,29581],"class_list":["post-22560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgilendirme","category-gorusler-dusunceler","category-gorusler","category-sirketler-hukuku","category-ticaret-hukuku","category-vergi-hukuku","tag-1016-sayili-kanun","tag-31-temmuz-2027-varlik-barisi","tag-araci-kurum-varlik-bildirimi","tag-avukat-vekaleti-ile-islem-yapilabilir-mi","tag-banka-araciligiyla-varlik-bildirimi","tag-basvuru-anonim-yapilabilir-mi","tag-bicak-hukuk-varlik-barisi-hizmetleri","tag-finansal-varliklarin-beyan-sureci","tag-gelir-ve-kurumlar-vergisi-beyani","tag-girisim-sermayesi-yatirim-fonu-vergi-avantaji","tag-kayit-disi-paranin-yasallastirilmasi","tag-kayit-disi-sermayenin-sisteme-kazandirilmasi","tag-kayit-disi-varliklarin-beyani","tag-kayit-disi-varliklarin-hukuki-statusu","tag-kayitsiz-para-nasil-sisteme-sokulur","tag-mali-sistem-kayit-altina-alma","tag-mali-varlik-beyani","tag-offshore-hesap-bildirimi-turkiye","tag-offshore-hesaplar-bildirilebilir-mi","tag-offshore-para-turkiyeye-getirme","tag-pasifte-ozel-fon-hesabi","tag-servet-affi-turkiye","tag-servet-transferi-hukuku","tag-sirketler-basvurabilir-mi","tag-tbmm-varlik-barisi-2026","tag-turkiye-varlik-barisi-mevzuati","tag-turkiye-vergi-tesvikleri-2026","tag-turkiyede-varlik-affi","tag-uluslararasi-varlik-yapilandirmasi","tag-uluslararasi-vergi-uyumu","tag-varlik-barisi","tag-varlik-barisi-2026","tag-varlik-barisi-2027","tag-varlik-barisi-avukat-turkiye","tag-varlik-barisi-avukati-ankara","tag-varlik-barisi-basvuru-suresi","tag-varlik-barisi-basvurulari","tag-varlik-barisi-basvurusu-nasil-yapilir","tag-varlik-barisi-halen-yururlukte-mi","tag-varlik-barisi-hukuki-danismanlik","tag-varlik-barisi-mayis-2026","tag-varlik-barisi-surec-yonetimi","tag-vergi-avantajli-varlik-transferi","tag-vergi-hukuku-danismanligi","tag-vergi-incelemesi-muafiyeti","tag-vergi-incelemesi-olmadan-para-getirme","tag-vergi-incelemesi-riski-var-mi","tag-vergi-incelemesinden-korunma","tag-vergi-istisnasi-duzenlemesi","tag-vergi-risk-analizi","tag-vergi-tarhiyati-muafiyeti","tag-vergi-uyum-danismanligi","tag-vergisiz-para-transferi-turkiye","tag-yabanci-kaynak-girisi-tesviki","tag-yatirim-fonu-vergi-duzenlemesi","tag-yeni-torba-yasa-varlik-barisi","tag-yeni-varlik-barisi-2026","tag-yurt-disindaki-nakit-turkiyeye-nasil-bildirilebilir","tag-yurt-disindaki-para-turkiyeye-nasil-getirilir","tag-yurt-disindaki-servetin-turkiyeye-transferi","tag-yurtdisi-altin-bildirimi","tag-yurtdisi-doviz-bildirimi","tag-yurtdisi-finansal-varlik-bildirimi","tag-yurtdisi-para-beyani-turkiye","tag-yurtdisi-para-bildirimi","tag-yurtdisi-varliklarin-turkiyeye-getirilmesi","tag-yurtici-kayit-disi-varlik-beyani"],"yoast_head":"<!-- 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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\/fr\/turkiye-varlik-barisi\/#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\/fr\/#\/schema\/person\/3ffbc31864ec806febdc7f57e5eae117","name":"Admin","sameAs":["https:\/\/www.bicakhukuk.com"],"url":"https:\/\/www.bicakhukuk.com\/fr\/author\/vahit-bicak\/"},{"@type":"PostalAddress","@id":"https:\/\/www.bicakhukuk.com\/fr\/turkiye-varlik-barisi\/#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":"fr-FR","@id":"https:\/\/www.bicakhukuk.com\/fr\/turkiye-varlik-barisi\/#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":"Turquie"},"_links":{"self":[{"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/posts\/22560","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/comments?post=22560"}],"version-history":[{"count":0,"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/posts\/22560\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/media\/31399"}],"wp:attachment":[{"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/media?parent=22560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/categories?post=22560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bicakhukuk.com\/fr\/wp-json\/wp\/v2\/tags?post=22560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}