{"id":1818,"date":"2023-02-03T04:37:31","date_gmt":"2023-02-03T01:37:31","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=1818"},"modified":"2024-07-10T01:32:41","modified_gmt":"2024-07-09T22:32:41","slug":"2022-yilinda-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/2022-yilinda-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri\/","title":{"rendered":"2022 Y\u0131l\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1818\" class=\"elementor elementor-1818\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1683c794 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1683c794\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ef10a83\" data-id=\"5ef10a83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a8f48 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-text-editor\" data-id=\"d0a8f48\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\"><strong>2022 Y\u0131l\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37652bf2 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37652bf2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-135ac3b9\" data-id=\"135ac3b9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f2267ca elementor-widget elementor-widget-text-editor\" data-id=\"7f2267ca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 Te\u015fvikinin Y\u00fcr\u00fcrl\u00fck S\u00fcresi ve \u00dcst S\u0131n\u0131r\u0131 G\u00fcncellendi<\/strong><\/p><p>193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na (\u201c<strong>GVK<\/strong>\u201d) ge\u00e7ici 82. madde eklenmi\u015f ve bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131s\u0131 ger\u00e7ek ki\u015filerin giri\u015fim \u015firketlerine yapaca\u011f\u0131 yat\u0131r\u0131m\u0131n %75\u2019ini (ve Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131, T\u00dcB\u0130TAK ile KOSGEB taraf\u0131ndan belirlenen ara\u015ft\u0131rma, geli\u015ftirme ve yenilik\u00e7ilik programlar\u0131 kapsam\u0131nda projesi son be\u015f y\u0131l i\u00e7inde desteklenmi\u015f \u015firketlere yapaca\u011f\u0131 yat\u0131r\u0131m\u0131n %100\u2019\u00fcn\u00fc) gider olarak g\u00f6stererek gelir vergisi matrahlar\u0131ndan indirebilmeleri sa\u011flanm\u0131\u015ft\u0131. 09.11.2022\u2019de GVK\u2019da yap\u0131lan de\u011fi\u015fiklik ile bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131s\u0131na tan\u0131nan te\u015fvik uygulamas\u0131 31.12.2027\u2019ye kadar uzat\u0131lm\u0131\u015f ve y\u0131ll\u0131k indirim tutar\u0131 \u00fcst s\u0131n\u0131r\u0131 1.000.000 TL\u2019den 2.500.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p><p><b>2.\u00a0<\/b><strong>Kitle Fonlamas\u0131ndaki E\u015fikler G\u00fcncellendi<\/strong><\/p><p>Kitle Fonlamas\u0131 Tebli\u011fi (III-35\/A.2), 27.10.2021 tarihli, 31641 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve paya dayal\u0131 kitle fonlamas\u0131 ile borca dayal\u0131 kitle fonlamas\u0131 bu Tebli\u011f\u2019de birlikte d\u00fczenlenmi\u015fti. Sermaye Piyasas\u0131 Kurulunun 2022\/74 say\u0131l\u0131 B\u00fclten\u2019i ile Kitle Fonlamas\u0131 Tebli\u011fi m. 5\/1\u2019deki platformlar\u0131n kurulu\u015f ve listeye al\u0131nmas\u0131 i\u00e7in gerekli asgari sermaye 1.362.000 TL\u2019den 5.000.000 TL\u2019ye, m. 15\/1 ve 18\/1\u2019deki nitelikli yat\u0131r\u0131mc\u0131 olmayan ger\u00e7ek ki\u015filerin yat\u0131r\u0131m s\u0131n\u0131rlar\u0131 s\u0131ras\u0131yla 68.100 TL ve 272.400 TL\u2019den 150.000 TL ve 600.000 TL\u2019ye, m. 18\/2\u2019deki nitelikli yat\u0131r\u0131mc\u0131 olmayan ger\u00e7ek ki\u015filerin bor\u00e7lanmaya dayal\u0131 kitle fonlamas\u0131yla yapabilece\u011fi azami yat\u0131r\u0131m tutar\u0131 27.240 TL\u2019den 60.000 TL\u2019ye, m. 16\/5\u2019teki paya dayal\u0131 kitle fonlamas\u0131nda fon talep tutar\u0131 s\u0131n\u0131r\u0131 1.362.000 TL\u2019den 3.000.000 TL\u2019ye, m. 21\/4 ve m. 22\/4\u2019teki paya ve bor\u00e7lanmaya dayal\u0131 kitle fonlamas\u0131nda toplanan fon tutar\u0131 s\u0131n\u0131r\u0131 1.362.000 TL\u2019den 3.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p><p><b>3.\u00a0<\/b><strong>Teknokentler ile Ar-Ge ve Tasar\u0131m Merkezlerinde Faaliyet G\u00f6steren \u015eirketlere Giri\u015fim \u015eirketlerine Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Getirildi<\/strong><\/p><p>4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu (\u201c<strong>Teknokent Kanunu<\/strong>\u201d) ile teknoloji geli\u015ftirme b\u00f6lgelerinde (\u201c<strong>Teknokent<\/strong>\u201d) faaliyet g\u00f6steren gelir ve kurumlar vergisi m\u00fckelleflerinin m\u00fcnhas\u0131ran Teknokent\u2019teki yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131n 31.12.2028 tarihine kadar gelir ve kurumlar vergisinden muaf tutulmas\u0131na (\u201c<strong>Teknokent Muafiyeti<\/strong>\u201d) karar verilmi\u015fti. Ayr\u0131ca 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun (\u201c<strong>Ar-Ge ve Tasar\u0131m Kanunu<\/strong>\u201d) ile Ar-Ge ve tasar\u0131m merkezlerinde (\u201c<strong>Ar-Ge ve Tasar\u0131m Merkezi<\/strong>\u201d) ger\u00e7ekle\u015ftirilen Ar-Ge ve yenilik harcamalar\u0131n\u0131n tamam\u0131n\u0131n gelir ve kurumlar vergisine tabi kazanc\u0131n tespitinde indirim konusu yap\u0131lmas\u0131na (\u201c<strong>Ar-Ge \u0130ndirimi<\/strong>\u201d) karar verilmi\u015fti.<\/p><p>Teknokent Kanunu ile Ar-Ge ve Tasar\u0131m Kanunu\u2019ndaki de\u011fi\u015fiklikler ile Teknokent Muafiyeti\u2019nden ve Ar-Ge \u0130ndirimi\u2019nden yararlanan \u015firketlere, giri\u015fim \u015firketlerine yat\u0131r\u0131m yapma zorunlulu\u011fu getirilmi\u015ftir. \u015e\u00f6yle ki, 01.01.2022 tarihinden itibaren Teknokent Muafiyeti\u2019ne tabi olan kazan\u00e7lar\u0131 veya Ar-Ge \u0130ndirimi\u2019nden yararland\u0131r\u0131lma tutar\u0131 1.000.000 TL ve \u00fczeri olan vergi m\u00fckellefleri, bu tutar\u0131n %2\u2019si ile ge\u00e7ici hesab\u0131n olu\u015ftu\u011fu y\u0131l\u0131n sonuna kadar T\u00fcrkiye\u2019de yerle\u015fik giri\u015fimcilere yat\u0131r\u0131m yapmak \u00fczere kurulmu\u015f giri\u015fim sermayesi yat\u0131r\u0131m fonu paylar\u0131n\u0131 sat\u0131n almakla veya bu kazan\u00e7lar\u0131n\u0131n %2\u2019sini giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na ya da Teknokent Kanunu kapsam\u0131ndaki kulu\u00e7ka merkezlerinde faaliyette bulunan di\u011fer giri\u015fimcilere sermaye olarak koymakla y\u00fck\u00fcml\u00fc k\u0131l\u0131nm\u0131\u015ft\u0131r (\u201c<strong>Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>\u201d). Bu y\u00fck\u00fcml\u00fcl\u00fc\u011fe uyulmamas\u0131 halinde Teknokent Muafiyeti\u2019ne tabi tutulan kazanc\u0131n veya Ar-Ge \u0130ndirimi\u2019ne konu edilen tutar\u0131n %20\u2019si, ilgili y\u0131lda yararlan\u0131lan gelir ve kurumlar vergisi istisnas\u0131 kapsam\u0131 d\u0131\u015f\u0131nda tutulacak ve vergi ziya\u0131 cezas\u0131 uygulanmadan zaman\u0131nda al\u0131nmayan vergi tarh edilecektir.<\/p><p><b>4.\u00a0<\/b><strong>Giri\u015fim Sermayesi Yat\u0131r\u0131m Fonlar\u0131 ve Ortakl\u0131klar\u0131 ile Giri\u015fim \u015eirketlerine Yap\u0131lan Yat\u0131r\u0131mlara Vergi \u0130ndirimi Getirildi<\/strong><\/p><p>Yukar\u0131da a\u00e7\u0131klanan Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc uyar\u0131nca yap\u0131lan yat\u0131r\u0131m tutar\u0131n\u0131n gelir vergisi veya kurumlar vergisi matrah\u0131ndan indirilebilece\u011fine de de\u011finmek gerekmektedir. \u015e\u00f6yle ki, Teknokent Kanunu ge\u00e7ici 4. maddesi uyar\u0131nca, Teknokent\u2019te faaliyette bulunan i\u015fletmelere sa\u011flanan sermaye deste\u011fi, (<em>Teknokent Kanunu\u2019nda say\u0131lan di\u011fer \u015fartlar\u0131n da sa\u011flanmas\u0131 \u015fart\u0131yla<\/em>) gelir vergisi veya kurumlar vergisi matrah\u0131ndan indirilebilecektir. B\u00f6ylece, Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019ne tabi m\u00fckellef, Teknokent Kanunu kapsam\u0131ndaki kulu\u00e7ka merkezlerinde faaliyette bulunan di\u011fer giri\u015fimcilere sermaye koymay\u0131 tercih ederse yat\u0131r\u0131m yapt\u0131\u011f\u0131 tutar kadar gelir vergisi veya kurumlar vergisi matrah\u0131ndan indirime gidebilecektir. Ayn\u0131 \u015fekilde, GVK m. 89\/1-12 ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu (\u201c<strong>KVK<\/strong>\u201d) m. 10\/1-g uyar\u0131nca, giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na sermaye olarak koymak veya giri\u015fim sermayesi yat\u0131r\u0131m fonu paylar\u0131n\u0131 sat\u0131n almak amac\u0131yla ayr\u0131lan giri\u015fim sermayesi fonu, (<em>KVK ve GVK\u2019da say\u0131lan di\u011fer \u015fartlar\u0131n da sa\u011flanmas\u0131 \u015fart\u0131yla<\/em>) gelir vergisi veya kurumlar vergisi matrah\u0131ndan indirilebilecektir.\u00a0 B\u00f6ylece, Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019ne tabi m\u00fckellef, giri\u015fim sermayesi yat\u0131r\u0131m fonu paylar\u0131n\u0131 sat\u0131n almay\u0131 ya da giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131\u011f\u0131na sermaye koymay\u0131 tercih ederse yat\u0131r\u0131m yapt\u0131\u011f\u0131 tutar kadar gelir vergisi veya kurumlar vergisi matrah\u0131ndan indirime gidebilecektir. Sonu\u00e7 olarak, Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc uyar\u0131nca yat\u0131r\u0131m yapan vergi m\u00fckellefi, ayn\u0131 zamanda yapt\u0131\u011f\u0131 yat\u0131r\u0131m tutar\u0131nda gelir vergisi veya kurumlar vergisi matrah\u0131ndan indirim elde edecektir.<\/p><p><b>5.\u00a0<\/b><strong>Teknokentler ile Ar-Ge ve Tasar\u0131m Merkezlerinde Faaliyet G\u00f6steren \u015eirketlere Tan\u0131nan Gelir Vergisi Stopaj\u0131 Te\u015fvikinin Kapsam\u0131 Geni\u015fletildi<\/strong><\/p><p>Teknokent Kanunu uyar\u0131nca Teknokent\u2019te \u00e7al\u0131\u015fan Ar-Ge, tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisinin tamam\u0131n\u0131n; Ar-Ge ve Tasar\u0131m Kanunu uyar\u0131nca ise Ar-Ge ve Tasar\u0131m Merkezi\u2019nde \u00e7al\u0131\u015fan personelin bu \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda elde ettikleri \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisinin <strong>(i)<\/strong> doktoral\u0131 olanlar ile desteklenecek program alanlar\u0131ndan birinde en az y\u00fcksek lisans derecesine sahip olanlar i\u00e7in %95\u2019inin, <strong>(ii)<\/strong> y\u00fcksek lisansl\u0131 olanlar ile desteklenecek program alanlar\u0131ndan birinde lisans derecesine sahip olanlar i\u00e7in %90\u2019\u0131n\u0131n ve <strong>(iii)<\/strong> di\u011ferleri i\u00e7in %80\u2019inin verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle terkin edilece\u011fi d\u00fczenlenmi\u015f ve b\u00f6ylece bu te\u015fvikle giri\u015fim \u015firketlerinin personel giderleri azalt\u0131lm\u0131\u015ft\u0131.<\/p><p>Bununla birlikte, gelir vergisi stopaj\u0131 te\u015fviki kapsam\u0131nda Teknokent\u2019te veya Ar-Ge ve Tasar\u0131m Merkezi\u2019nde \u00e7al\u0131\u015fan personelin toplam say\u0131s\u0131n\u0131n veya te\u015fvike konu edilen toplam \u00e7al\u0131\u015fma s\u00fcrelerinin %50\u2019sini a\u015fmamak kayd\u0131yla Teknokent\u2019te veya Ar-Ge ve Tasar\u0131m Merkezi d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcrelerin de gelir vergisi stopaj\u0131 te\u015fviki kapsam\u0131nda de\u011ferlendirilece\u011fi d\u00fczenlenmi\u015fti. D\u0131\u015far\u0131da ge\u00e7irilecek \u00e7al\u0131\u015fma s\u00fcresinin toplam \u00e7al\u0131\u015fma s\u00fcresine oran\u0131, 21.07.2022 tarihli, 31889 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 5806 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile %50\u2019den %75\u2019e y\u00fckseltilmi\u015ftir. Bu do\u011frultuda, \u00f6rne\u011fin, bir i\u015fverenin 10 personeli ayl\u0131k \u00e7al\u0131\u015fma s\u00fcresinin tamam\u0131n\u0131 Teknokent\u2019teki \u015fubesinde, 30 personeli ayl\u0131k \u00e7al\u0131\u015fma s\u00fcresinin tamam\u0131n\u0131 d\u0131\u015far\u0131da ge\u00e7irmekteyse, 5806 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019ndan \u00f6nce (%50 oran uyar\u0131nca) Teknokent\u2019teki 10 personel ve d\u0131\u015far\u0131daki 10 personel i\u00e7in bu te\u015fvik uygulanabiliyorken art\u0131k (toplam personel say\u0131s\u0131n\u0131n %75\u2019ine tekab\u00fcl eden) d\u0131\u015far\u0131da \u00e7al\u0131\u015fan 30 personelin tamam\u0131 i\u00e7in bu te\u015fvikten faydalan\u0131labilmektedir.<\/p><p><b>6.\u00a0<\/b><strong>Portf\u00f6y Y\u00f6netim \u015eirketlerine Elektronik S\u00f6zle\u015fme D\u00fczenleme \u0130mk\u00e2n\u0131 Sa\u011fland\u0131<\/strong><\/p><p>Arac\u0131 Kurumlar ve Portf\u00f6y Y\u00f6netim \u015eirketleri Taraf\u0131ndan Kullan\u0131lacak Uzaktan Kimlik Tespiti Y\u00f6ntemlerine ve Elektronik Ortamda S\u00f6zle\u015fme \u0130li\u015fkisinin Kurulmas\u0131na \u0130li\u015fkin Tebli\u011f (III-42.1) (\u201c<strong>Uzaktan Kimlik Tespiti ve Elektronik S\u00f6zle\u015fme Tebli\u011fi<\/strong>\u201d), 08.02.2022 tarihli, 31744 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve 08.03.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Uzaktan Kimlik Tespiti ve Elektronik S\u00f6zle\u015fme Tebli\u011fi ile arac\u0131 kurum ve portf\u00f6y y\u00f6netim \u015firketlerine uzaktan m\u00fc\u015fteri edinimi imk\u00e2n\u0131 getirilerek bu s\u00fcre\u00e7te uygulayabilecekleri uzaktan kimlik tespiti y\u00f6ntemlerine ili\u015fkin usul ve esaslar d\u00fczenlenmi\u015ftir. B\u00f6ylece, m\u00fc\u015fteri kimli\u011finin tespit edilmesini takiben sunulacak hizmetlere ili\u015fkin mesafeli olsun veya olmas\u0131n bir bili\u015fim veya elektronik haberle\u015fme cihaz\u0131 \u00fczerinden yaz\u0131l\u0131 \u015feklin yerine ge\u00e7ecek \u015fekilde ya da mesafeli olarak s\u00f6zle\u015fme ili\u015fkisinin kurulmas\u0131 m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015f ve bu s\u00f6zle\u015fmenin kurulmas\u0131 esaslar\u0131 da an\u0131lan Tebli\u011f ile h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p><p><b>7.\u00a0<\/b><strong>Rekabet Kurulundan \u0130zin Al\u0131nmas\u0131 Gereken Birle\u015fme ve Devralma \u0130\u015flemlerinde Teknoloji Te\u015febb\u00fcslerinin Ciro E\u015fikleri Kald\u0131r\u0131ld\u0131<\/strong><\/p><p>2022\/2 say\u0131l\u0131 Rekabet Kurulundan \u0130zin Al\u0131nmas\u0131 Gereken Birle\u015fme ve Devralmalar Hakk\u0131nda Tebli\u011f (Tebli\u011f No: 2010\/4)\u2019de (\u201c<strong>Birle\u015fme ve Devralmalar Tebli\u011fi<\/strong>\u201d) De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Tebli\u011f (\u201c<strong>2022\/2 say\u0131l\u0131 Tebli\u011f<\/strong>\u201d), 04.03.2022 tarihli, 31768 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve 04.05.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. 2022\/2 say\u0131l\u0131 Tebli\u011f\u2019in getirdi\u011fi de\u011fi\u015fiklik ile teknoloji te\u015febb\u00fcsleri Birle\u015fme ve Devralmalar Tebli\u011fi\u2019nde ilk kez tan\u0131mlanm\u0131\u015ft\u0131r. Ayr\u0131ca, T\u00fcrkiye co\u011frafi pazar\u0131nda faaliyet g\u00f6steren veya Ar-Ge faaliyeti olan ya da T\u00fcrkiye\u2019deki kullan\u0131c\u0131lara hizmet sunan teknoloji te\u015febb\u00fcslerinin devral\u0131nmas\u0131na ili\u015fkin i\u015flemlerde hedef \u015firket olan teknoloji te\u015febb\u00fcs\u00fc bak\u0131m\u0131ndan Birle\u015fme ve Devralmalar Tebli\u011fi\u2019nde \u00f6ng\u00f6r\u00fclen ciro e\u015fiklerinin aranmayaca\u011f\u0131 d\u00fczenlenmi\u015ftir. B\u00f6ylece, cirosu 250 milyon TL\u2019nin alt\u0131nda kalan teknoloji te\u015febb\u00fcslerinin devral\u0131nmas\u0131na y\u00f6nelik i\u015flemlerin de b\u00fcy\u00fck \u00f6l\u00e7\u00fcde Rekabet Kurumu denetimine tabi olmas\u0131 ve teknoloji te\u015febb\u00fcslerine y\u00f6nelik \u00f6ld\u00fcr\u00fcc\u00fc devralmalar\u0131n \u00f6n\u00fcne ge\u00e7ilmesi hedeflenmi\u015ftir.<\/p><p><b>8.\u00a0<\/b><strong>Elektronik Ticaret Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanunda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun 07.07.2022 tarihli, 31889 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve elektronik ticaret alan\u0131nda \u00f6nemli de\u011fi\u015fiklikler getirmi\u015f ve bu de\u011fi\u015fikliklerin \u00f6nemli bir k\u0131sm\u0131 01.01.2023 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu de\u011fi\u015fiklik ile elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131 (\u201c<strong>ETAHS<\/strong>\u201d), elektronik ticaret hizmet sa\u011flay\u0131c\u0131 (\u201c<strong>ETHS<\/strong>\u201d), elektronik ticaret ortam\u0131, elektronik ticaret pazar yeri, net i\u015flem hacmi ve ekonomik b\u00fct\u00fcnl\u00fck tan\u0131mlanm\u0131\u015f; seyahat acenteleri, bireysel emeklilik, bankac\u0131l\u0131k, sigortac\u0131l\u0131k, finansal kiralama, sermaye piyasalar\u0131, \u00f6deme hizmetleri ve elektronik haberle\u015fme ile \u015fans oyunlar\u0131 alanlar\u0131nda faaliyet g\u00f6sterenlerin ETAHS ve ETHS olarak kabul edilmeyece\u011fi d\u00fczenlenmi\u015ftir.<\/p><p>Ayr\u0131ca, ETAHS\u2019lere ekonomik b\u00fct\u00fcnl\u00fck i\u00e7inde bulundu\u011fu ki\u015filerin \u00fcr\u00fcnlerini satmamak veya sat\u0131\u015f\u0131na arac\u0131l\u0131k etmemek, bu \u00fcr\u00fcnlerin farkl\u0131 elektronik ticaret ortamlar\u0131nda sat\u0131\u015fa sunulmas\u0131 halinde bu ortamlar aras\u0131nda eri\u015fim imk\u00e2n\u0131 sunmamak ve birbirinin tan\u0131t\u0131m\u0131n\u0131 yapmamak ve ETHS\u2019nin Vergi Usul Kanunu kapsam\u0131nda d\u00fczenlemesi gereken belgelerdeki bilgilerine sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 elektronik ticaret pazar yerinde yer verebilmesine imk\u00e2n sa\u011flamak gibi y\u00fck\u00fcml\u00fcl\u00fckler getirilmi\u015ftir. Bunun yan\u0131nda ETAHS\u2019lere ETHS\u2019nin hukuka ayk\u0131r\u0131 ya da \u00fc\u00e7\u00fcnc\u00fc taraf\u0131n fikri ve s\u0131nai m\u00fclkiyet hakk\u0131n\u0131 ihlal eden \u00fcr\u00fcnlerini yay\u0131mdan kald\u0131rma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u00fcklenmi\u015ftir. Y\u00fcksek i\u015flem hacmi e\u015fiklerine g\u00f6re ETAHS ve ETHS\u2019lere baz\u0131 ilave y\u00fck\u00fcml\u00fcl\u00fckler de getirilmi\u015ftir.<\/p><p>Nihayet elektronik ticarette haks\u0131z ticari uygulamalar da h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f, ETAHS\u2019nin ETHS\u2019nin ticari faaliyetlerini \u00f6nemli \u00f6l\u00e7\u00fcde bozan, makul karar verme yetene\u011fini azaltan veya belirli bir karar\u0131 almaya zorlayarak normal \u015fartlarda taraf olmayaca\u011f\u0131 bir ticari ili\u015fkinin taraf\u0131 olmas\u0131na sebep olan uygulamalar\u0131n\u0131n haks\u0131z oldu\u011fu kabul edilmi\u015f ve hangi uygulamalar\u0131n her durumda haks\u0131z ticari uygulama olarak de\u011ferlendirilece\u011fi de say\u0131lm\u0131\u015ft\u0131r.<\/p><p><b>9.\u00a0<\/b><strong>\u00d6deme Sistemleri Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>\u00d6deme Hizmetleri ve Elektronik Para \u0130hrac\u0131 ile \u00d6deme Hizmeti Sa\u011flay\u0131c\u0131lar\u0131 Hakk\u0131nda Y\u00f6netmelik (\u201c<strong>\u00d6deme Hizmetleri Y\u00f6netmeli\u011fi<\/strong>\u201d) ve \u00d6deme ve Elektronik Para Kurulu\u015flar\u0131n\u0131n Bilgi Sistemleri ile \u00d6deme Hizmeti Sa\u011flay\u0131c\u0131lar\u0131n\u0131n \u00d6deme Hizmetleri Alan\u0131ndaki Veri Payla\u015f\u0131m Servislerine \u0130li\u015fkin Tebli\u011f, 01.12.2021 tarihli, 31676 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve\u00a0 bu tarih itibar\u0131yla faaliyette bulunan kurulu\u015flar yeni d\u00fczenlemelere 01.12.2022 tarihine kadar uyumlu hale gelmekle y\u00fck\u00fcml\u00fc k\u0131l\u0131nm\u0131\u015ft\u0131. Yeni d\u00fczenlemelere uyum s\u00fcresi son de\u011fi\u015fiklikle 28.02.2023\u2019e kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p><p>Bunun d\u0131\u015f\u0131nda, \u00d6deme ve Elektronik Para Kurulu\u015flar\u0131n\u0131n Asgari \u00d6zkaynak Miktarlar\u0131n\u0131n Yeniden Belirlenmesi ile \u0130lgili Tebli\u011f uyar\u0131nca <strong>(i)<\/strong> fatura \u00f6demelerine arac\u0131l\u0131k edilmesine y\u00f6nelik hizmetler sunan kurulu\u015flar i\u00e7in, <strong>(ii)<\/strong> m\u00fcnhas\u0131ran hesap hizmeti veren kurulu\u015flar d\u0131\u015f\u0131ndaki di\u011fer \u00f6deme kurulu\u015flar\u0131 i\u00e7in ve <strong>(iii)<\/strong> elektronik para kurulu\u015flar\u0131 i\u00e7in \u00d6deme Hizmetleri Y\u00f6netmeli\u011fi\u2019nde belirlenen baz asgari \u00f6zkaynak y\u00fck\u00fcml\u00fcl\u00fckleri y\u00fckseltilmi\u015ftir.<\/p><p><b>10.\u00a0<\/b><strong>Dijital Bankac\u0131l\u0131k Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>Dijital Bankalar\u0131n Faaliyet Esaslar\u0131 ile Servis Modeli Bankac\u0131l\u0131\u011f\u0131 Hakk\u0131nda Y\u00f6netmelik (\u201c<strong>Dijital Bankac\u0131l\u0131k Y\u00f6netmeli\u011fi<\/strong>\u201d); 29.12.2021 tarihli, 31704 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve 01.01.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Dijital Bankac\u0131l\u0131k Y\u00f6netmeli\u011fi ile mevduat ya da kat\u0131l\u0131m bankas\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere dijital banka, bankac\u0131l\u0131k hizmetlerini fiziksel \u015fubeler yerine elektronik bankac\u0131l\u0131k da\u011f\u0131t\u0131m kanallar\u0131 arac\u0131l\u0131\u011f\u0131yla sunulan kredi kurulu\u015fu olarak tan\u0131mlanm\u0131\u015f ve dijital bankalar\u0131n faaliyet k\u0131s\u0131tlamalar\u0131, kurulu\u015f ve faaliyet izni genel \u015fartlar\u0131 tespit edilmi\u015ftir. Ayr\u0131ca, Dijital Bankac\u0131l\u0131k Y\u00f6netmeli\u011fi ile bankalar\u0131n aray\u00fcz sa\u011flay\u0131c\u0131 olamayaca\u011f\u0131, servis bankas\u0131yla aray\u00fcz sa\u011flay\u0131c\u0131 aras\u0131ndaki hizmet s\u00f6zle\u015fmesinde bulunmas\u0131 gereken unsurlar ve aray\u00fcz sa\u011flay\u0131c\u0131 ile payla\u015f\u0131lacak verilerin gizlili\u011fi gibi servis modeli bankac\u0131l\u0131\u011f\u0131 esaslar\u0131na ili\u015fkin hususlar da Dijital Bankac\u0131l\u0131k Y\u00f6netmeli\u011fi\u2019nde h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p><p style=\"text-align: justify;\">Herhangi bir sorunuz olmas\u0131 halinde bize ula\u015fabilirsiniz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fe75500 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fe75500\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3dd48092\" data-id=\"3dd48092\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10e39b76 elementor-shape-square elementor-fixed elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"10e39b76\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon- elementor-animation-grow elementor-repeater-item-c1c9a90\" href=\"https:\/\/yasarlaw.com\/publications\/developments-in-startup-law-in-2022\/\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\"><\/span>\n\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 1000 1000\" style=\"enable-background:new 0 0 1000 1000;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFFFFF;}<\/style><g id=\"Layer_3\"><\/g><g id=\"Layer_1_00000020364029370813827900000003168452955817500576_\">\t<rect width=\"1000\" height=\"1000\"><\/rect><\/g><g>\t<path class=\"st0\" d=\"M259.3,345.1H456v51.1H316.2v52.9h122.9v51.1H316.2v54.8h141.5V606H259.3V345.1z\"><\/path>\t<path class=\"st0\" d=\"M508.9,345.1h52.9l122.2,160.6V345.1h56.7v260.8H692L565.5,440.1v165.8h-56.7L508.9,345.1L508.9,345.1z\"><\/path><\/g><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26fa9928 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26fa9928\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5b4038\" data-id=\"c5b4038\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3f767c48 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3f767c48\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-368fb3c6\" data-id=\"368fb3c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-147a07b8 elementor-widget elementor-widget-text-editor\" data-id=\"147a07b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #781619;\"><b>Ya\u015far Law Office<\/b><\/span><\/p><p><span style=\"color: #781619;\">Bize Ula\u015f\u0131n:<\/span><\/p><p><span style=\"color: #781619;\">Karanfil Sokak, No: 13\u00a0<\/span><\/p><p><span style=\"color: #781619;\">Levent, Be\u015fikta\u015f, \u0130stanbul<\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b2c98a elementor-widget elementor-widget-text-editor\" data-id=\"0b2c98a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: rgb(120, 22, 25); font-style: inherit; font-weight: inherit; letter-spacing: 0.01em;\">Bize Ula\u015f\u0131n:<\/span><br><\/p>\n<p><span style=\"color: #781619;\">859. Sokak, No: 4\/303<\/span><\/p>\n<p><font color=\"#781619\">Cumhuriyet Bulvar\u0131, Konak, \u0130zmir<\/font><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4290edba\" data-id=\"4290edba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b2d60b0 elementor-widget elementor-widget-google_maps\" data-id=\"5b2d60b0\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Karanfil%20Soka%C4%9F%C4%B1%20No%3A13%2C%20Levent%2C%2034330%20Be%C5%9Fikta%C5%9F%2F%C4%B0stanbul&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t\t\taria-label=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2022 Y\u0131l\u0131nda Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri 1. Bireysel Kat\u0131l\u0131m Yat\u0131r\u0131mc\u0131s\u0131 Te\u015fvikinin Y\u00fcr\u00fcrl\u00fck S\u00fcresi ve \u00dcst S\u0131n\u0131r\u0131 G\u00fcncellendi 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na (\u201cGVK\u201d) ge\u00e7ici 82. madde eklenmi\u015f ve bireysel kat\u0131l\u0131m yat\u0131r\u0131mc\u0131s\u0131 ger\u00e7ek ki\u015filerin giri\u015fim \u015firketlerine yapaca\u011f\u0131 yat\u0131r\u0131m\u0131n %75\u2019ini (ve Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131, T\u00dcB\u0130TAK ile KOSGEB taraf\u0131ndan belirlenen ara\u015ft\u0131rma, geli\u015ftirme ve yenilik\u00e7ilik programlar\u0131 kapsam\u0131nda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1032,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"zakra_page_container_layout":"customizer","zakra_page_sidebar_layout":"customizer","zakra_remove_content_margin":false,"zakra_sidebar":"customizer","zakra_transparent_header":"customizer","zakra_logo":0,"zakra_main_header_style":"default","zakra_menu_item_color":null,"zakra_menu_item_hover_color":null,"zakra_menu_item_active_color":null,"zakra_menu_active_style":"","zakra_page_header":true,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-1818","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/comments?post=1818"}],"version-history":[{"count":104,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1818\/revisions"}],"predecessor-version":[{"id":2854,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1818\/revisions\/2854"}],"up":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1032"}],"wp:attachment":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/media?parent=1818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}